The objective report contaminated sites of the audit was to assess the overall reasonableness of liability amounts needs to be the reported liability amounts based on a review and improved in order to ensure the assessment of the adequacy of supporting reasonable and consistent documentation. [...] Objectives The objectives of this audit were to provide assurance regarding the accuracy and completeness of the contaminated sites liabilities and to assess compliance with the applicable Treasury Board policy related to accounting for contaminated sites. [...] It focussed on the reasonableness and consistency of the methods used to develop the estimates and the quality of the supporting documentation. [...] Methodology The audit results are based on: • Review of policies and guidance documents; • Interviews with key ADM(IE) and project management personnel; • Quantitative and qualitative analysis and testing of the Econet database; • Verification of records supporting the liability and contingent liability for 27 contaminated sites (five different locations, with a 33 percent of coverage of the depar [...] Current Initiatives ADM(IE) staff do not validate the contaminated site liability amount for each and every site maintained in the Econet database; data entry is performed by the various Command and Group environmental project staffs and thus the requirement for L1 and L2 comptrollers to be actively involved in monitoring and assessing the numbers.