PERMIT & LICENCE HOLDERS

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PRODUCTION AUDITS

The Ontario Aggregate Resources Corporation
The collection of aggregate resources charges (licence fees, aggregate permit fees, wayside permit fees and crown royalties) is one of the Trust’s important functions. To provide assurance to the recipients of these charges that this function is being performed properly, TOARC undertakes annual audits of production reported by licensees and permittees.
Licensees and permittees may be selected for audits based on a process of random selection from a list of all aggregate producers, but also based on geographical location and type of instrument (licence or permit). Further, a licensee or permittee may be the subject of an audit for the following reasons:
  • 1.A MNR representative has submitted a written request asking for a production audit of a specific licence/permit.
  • 2.TOARC may initiate the audit of a specific licence/permit based on unusual variations in reporting or for unexplained changes to the production report submitted, etc.
  • 3.A licensee or permittee found to have submitted incorrect past production reports may be subject to further audits, at any time to ensure compliance.
In 2001 the firm BDO Canada LLP has been engaged to assist TOARC staff broaden the Audit Program. This will ensure that aggregate producers in all areas of the province are aware of and are adhering to the Aggregate Resources Act (ARA) when reporting their annual production.
TOARC offers FREE educational sessions on how to properly fill out Production Reports. To sign up for a session use our Contact Us page. As well, for convenience we have recorded a training session.

Testimonials

“This brief educational session includes a review of common reporting errors and proper documentation requirements for audits.  Well worth the time. “

– K  Alton from Greenstone, ON

“Training session was very informative.  The speaker was knowledgeable and answered all our questions. The speaker was transparent regarding the audit process, how it works, what to expect, what types of records to keep, how detailed to be, etc.  Excellent session.”

– A Brown from Blind River, ON

 

If you are notified that your reporting of production will be audited you will be asked to have the following records available for inspection:
  • 1.Original files used to complete original production reports
  • 2.Financial Statements (Revenue, Inventory and Aggregate purchases section only)
  • 3.Sales/Production Reports
  • 4.Invoice Register
  • 5.Invoices
  • 6.General Ledger detail
  • 7.Payables for purchased aggregate material
  • 8.If aggregate stockpiles are being maintained (then inventory records)
  • 9.Weigh Tickets (if required/applicable)
TOARC and its agents have been given the authority by the The Ministry of Natural Resources (MNR) to inspect the records of licensees and permittees for the purpose of verifying reported production amounts according to subsection 62 (2) of the Aggregate Resources Act (ARA) which states that:
“Every licensee or permittee shall make available for inspection by any person authorized for the purpose of this Act all the records required to be kept under subsection 62. (1). R.S.O. 1990, c. A. 8. s. 62 (2).”