Compliance Assessment Summary Report: Harris Meats & Groceries

For Funding Agreement no. 1516-HQ-000016 and 1819-HQ-000014 between Crown-Indigenous Relations and Northern Affairs Canada and Harris Meats & Groceries
December, 2021

Name: Harris Meats & Groceries
Location: Winnipeg, Manitoba
Time period covered by audit: April 1, 2016 until March 31, 2019
Total amount of CIRNAC funding received since 2011: $4,813,393

Executive Summary

At the request of the Crown-Indigenous Relations and Northern Affairs Canada (CIRNAC), Samson performed a desk compliance assessment of the funding agreement between Nutrition North Canada (NNC or the 'Program’) and Harris Meats & Groceries (Recipient). Nutrition North Canada is a Government of Canada Program that helps make nutritious food and some essential items more affordable and more accessible to northern communities. The purpose of the assessment, in accordance with our engagement with NNC, was to provide information on:

The period covered by the compliance assessment is from April 1, 2016 until March 31, 2019. We determined our sample size by applying professional judgement based on the frequency of claims and the number of items in each claim.

Due to the Covid-19 travel restriction, no on-site was performed and our compliance assessment was performed as a desk assessment. As a result, our interviews were performed based on electronic communications with the Recipient to identify and document their key control activities, their procedures and processes related to the claim of funds to NNC, program delivery and reporting. In addition, due to the travel restrictions, we were unable to verify the accuracy of the weighting system used by the Recipient.

We subsequently performed detailed assessment procedures on the accuracy and validity of the Recipient’s claims and on the margin earned by the Recipient on the subsidized products.

Based on the procedures performed and as more fully described in our report, we did not find any significant deviations in the sample we selected and we did not identify improvements in the form of recommendations to improve the Recipient’s control environment in relation to the Program.


Recommendation #1: The Recipient should ensure that a second review of the itemized shipment report is performed prior to submitting his claim for payment.


Based on the sample tests, discussions with the Recipient and the other procedures performed, we can conclude the following:

Overall, we are of the opinion that the funding provided to the Recipient was spent for the intended purposes and in compliance with the terms and conditions for 2016-2017 to 2018-2019 Funding Agreements signed with the department.

Action Plan for Harris Meats & Groceries

The table below summarizes the recommendations identified by the auditor, the actioned measures required to be undertaken by the retailer/supplier, and their status.

Action plan for Harris Meats & Groceries (HMTS)
Auditor’s recommendation(s) Action Plan Status
1. Implement a process to ensure a second review of the itemized shipment report is performed prior to submitting a claim for payment. Following the revision of the Compliance Management Letter, the recipient will make an improvement by assigning a second individual with the task of reviewing the itemized shipment reports prior to submitting the claim. Furthermore, a random sampling by a third individual has also been put in place. Complete

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