4
Scope of the Audit
§The
Audit focused on three areas
•Registered
Charities – Review the activities that the Agency undertakes to
register, monitor, and review registered charities;
•Tax
Shelter Gifting Arrangements – Examine how the Agency identifies,
monitors, and reviews tax shelters that use the charities
provisions of the Act; and
•Communications
– Review how the Agency communicates the obligations, under the
Act, of registered charities and entitlements of their
donors.