The audit conducted by RCMP Internal Audit included an examination of the current revenue collection practices for the Police Service Agreements. The audit assessed the processes and controls in place for accounts receivable collection, as well as the presentation of notes in the financial statements. The audit examined communication processes in place between Public Safety Canada and RCMP representatives to support the timely collection of contract policing revenues and appropriate recognition of doubtful accounts. In addition, the audit explored revenue collection practices in other departments and police organizations to identify potential opportunities for modernization. The scope period is from April 1, 2022 to March 31, 2023.