Independent audit report on the performance of the duties and functions of Election Officials – By-elections December 11, 2017
3 Our approach
In order to provide reasonable assurance as to whether Election Officials performed their duties and functions as prescribed by the CEA, we selected a representative sample from across all EDs and gathered sufficient and appropriate evidence to conclude on the audit objective. Evidence gathering techniques were comprised of direct observation, enquiries and inspection of election documents (representing the certificates, forms, reports and other paperwork required to serve an elector and document the results).
3.1 Approach to sample selection of polling sites
We selected a sample of polling sites within each ED. Our sample of polling sites was designed to reflect the population density and geography. For these by-elections, Bonavista-Burin-Trinity (N.L.) and Battlefords-Lloydminster (Sask.) are EDs with a mix of rural and urban poling locations while South Surrey-White Rock (B.C.) and Scarborough-Agincourt (ON) were comprised of urban locations only according to EC's designation of polling divisions. We selected a sample of urban and rural polling sites on an aggregate basis.
We conducted audit procedures, designed to test how Election Officials carried out specified duties, on site at polling stations at advance polls and on election day. The number of polling stations tested at each polling site varied to take into account electoral activity at the polling stations. Our testing procedures included observation of the duties of the Election Officials. We tested how Election Officials performed their duties with respect to approximately 190 electoral interactions. There are certain inherent limitations to our audit approach, including:
- The presence of our auditors at polling stations observing the performance of Election Officials as they carried out their duties had the potential to affect the way in which Election Officials carried out their duties.
- Eligible voter population characteristics such as age, income, ethnic origin and aboriginal identity were not available at the polling division level. Accordingly, we based our sample on EC's designation of polling divisions as urban which may not be representative of current demographics and may not reflect the demographics of the population of Election Officials.
These factors were discussed with and disclosed to EC.
Accordingly, our sampling and testing approach was designed specifically to support our overall audit mandate as specified by legislation at an aggregate level. For these electoral events, a by-election was called in 4 EDs. As requested by EC, our results are presented on an aggregate basis. We did not attempt to draw any conclusions with respect to the performance of officials serving a particular ED, polling site or polling station.
3.2 Assessment of Election Officials' compliance with legislative duties
In order to assess whether DROs, PCs and REGOs properly performed the duties imposed on them under the relevant sections of the Act, we determined that it was necessary to perform audit procedures on site at polling sites and stations at advance polls and on December 11, 2017.
We 0bserved the duties performed by the REGO, DRO and PCs at a sample of polling sites for a sample of electors served during our period of observation to verify that the duties performed met the requirements of the CEA.
Our procedures were limited to observation without interacting or interfering with Election Officials as they were serving electors and administering their paperwork.
During advance polls, as well as on election day, we posed a series of questions to Election Officials to obtain their perspective on their training experience and supporting materials. We discuss our procedures in relation to our assessment of EC's approach to training and support of Election Officials in the section that follows.
3.3 Assessment of EC's approach to training and support of Election Officials
We performed the following procedures to assess EC's approach to training and supporting Election Officials to prepare them for their roles in relation to the by-election.
- Made enquiries with EC to understand significant changes to the overall design and delivery of the training program for Election Officials.
- Made enquiries with EC to the extent of changes, if any, to guides, manuals, videos and instructions ("training material") provided to Election Officials in relation to their duties on advance polling and on polling days to assess whether the information provided is complete, sufficient and appropriate for the effective discharge of their responsibilities.
- Conducted interviews with REGOs, DROs and PCs in a sample of polling sites to obtain an understanding of their perspective on the effectiveness of the support, tools and guidance that is provided to prepare them for their role at advance polls and on polling day.