Special Examination Report – 2015

About the Special Examination

All of the audit work in this report was conducted in accordance with the standards for assurance engagements set out by the Chartered Professional Accountants of Canada (CPA) in the CPA Canada Handbook—Assurance.


Under Part 7, section 122 of the Marine Liability Act (MLA), the Administrator must arrange for a special examination to be carried out on the Ship-source Oil Pollution Fund once every five years, and at any additional times that the Governor in Council or Minister may require. Special examinations are a form of performance audit where the scope is set by the Minister and the Administrator.The auditor provides an opinion on the SOPF’s systems and practices examined. Special examinations answer the question:

  • Do the SOPF’s systems and practices provide reasonable assurance that assets are safeguarded and controlled,
  • That resources are managed economically and efficiently,
  • That operations are carried out effectively

A significant deficiency is reported when there is a major weakness in the SOPF’s key systems and practices that could prevent it from having reasonable assurance that assets are safeguarded and controlled, that resources are managed efficiently and economically, and that operations are carried out effectively.

Period covered by the audit

The special examination report covered the systems and practices that were in place between July and October 2014. However, to gain a more complete understanding of the main systems and practices, the auditor also examined certain matters that preceded the start date of the special examination and that were in place between April 2012 and September 2014.


The Special Examination Report is in a PDF format.

In order to read the report, you will need the latest version of Adobe Acrobat Reader.