Compliance Assessment Summary Report: Meechim North 2000 Inc.

For Funding Agreement no. 1718-HQ-000063 and funding agreement no. 2021-HQ-000038 between Crown-Indigenous Relations and Northern Affairs Canada (CIRNAC) and Meechim North 2000 Inc.

Name: Meechim North 2000 Inc.
Location: desk audit
Time period covered by audit: April 1, 2018 until March 31, 2021
Total amount of CIRNAC funding received from 2018 to 2021: $2,499,480


At the request of the Crown-Indigenous Relations and Northern Affairs Canada (CIRNAC), Samson & Associés CPA / Consultation Inc. performed a desk compliance assessment of the Funding Agreement between Nutrition North Canada (NNC or the 'Program') and Meechim North 2000 Inc. (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, 2018 until March 31, 2021. 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 restrictions, no on-site was performed and our compliance assessment was performed as a desk audit. As a result, our interviews were performed based on electronic communication 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 restriction we were unable to verify the accuracy of the weighting system used by the Recipient.

We subsequently performed detailed audit 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 samples we selected; however, we identified improvements in the form of recommendations to improve the Recipient's control environment in relation to the Program.


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 the 2018-19 to 2020-21 Funding Agreements signed with the Department. However, findings and recommendations under section 1.2 were identified and should be read in conjunction with these conclusions.

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

Auditors Recommendation for Meechim Meechim Action Plan Status
The Recipient should perform a general review of the eligible items which are subsidized by NNC to ensure that the subsidy for which the third-party retailer is entitled is passed on. After the review of the management letter, the Recipient will ensure a full review is completed to ensure all eligible items are available to the consumer. Complete
The Recipient should ensure that an appropriate review process is performed for the submission of the itemized Shipment Report to ensure the accuracy of the report and reduce the number of errors/deficiencies. After the review of the management letter, the Recipient will ensure a full review the report is completed prior to the submission to NNC. Complete

Did you find what you were looking for?

What was wrong?

You will not receive a reply. Don't include personal information (telephone, email, SIN, financial, medical, or work details).
Maximum 300 characters

Thank you for your feedback

Date modified: