Summary
Objective and Scope
The objective of our audit was to assess if the department has adequate processes in place to recover the Crown’s healthcare costs caused by motor vehicle accidents.
We examined the processes to recover healthcare costs through the aggregate assessment and individual claims. We tested a sample of individual claims for the 2012–2013 year and also tested the calculations of a sample of the cost estimates prepared to support the aggregate assessments up to and including the 2013 aggregate assessment. We reviewed other relevant documentation that the department used to support the amount of the aggregate assessment but did not test Treasury Board and Finance’s processes to collect the aggregate assessment.
Conclusion
The department needs to:
- publicly state its objectives in setting the aggregate assessment and report the extent to which the aggregate assessment recovers the department’s calculation of healthcare costs caused by motor vehicle accidents—See page 37.
- obtain additional information to demonstrate that the amount proposed for the aggregate assessment is the appropriate amount that should be charged given the competing objectives—See page 37.
- review the methodology it uses in the calculation of the aggregate assessment and put a process in place to periodically check whether the estimate calculated is a reasonable approximation of the Crown’s associated healthcare costs—See page 38.