Appendices to the Guidelines on the reporting of grants and contributions awards

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Appendix A – Exceptions to award reporting

When a department determines that information about a grant or contribution award should not be reported, the department is encouraged to disclose information that is unclassified, or non-sensitive. If all of the information about an award is exempted but can be reported at a later date, the department may include the award in a subsequent report. Similarly, if a department has many awards that cannot be reported for similar reasons, they may be reported as a batch report. For further information, see Appendix C – Batch reporting.

In order to seek an exemption from this exercise, departments should email the TBS Transfer Payments Team at zzocgpt@tbs-sct.gc.ca.

While the Treasury Board of Canada Secretariat maintains an inventory of exempted programs, it is the responsibility of the department to capture the fields, areas, or programs from which they are exempt.

Appendix B – Summary table of data elements

Available on a separate page, “Field Descriptions”.

Appendix C – Batch reporting

This appendix outlines the process of batch reporting and the eligibility requirements in order for a Program to report using this method.

Batch reporting is a process that may be applied to a Program that awards Grants and/or Contributions to recipients who may have been exempted from having certain information disclosed as per the Privacy Act. Batch reporting is the process of taking a multitude of awards and batching them into one common award report. Batch reporting must be performed once per fiscal quarter.

In order to be eligible for batch reporting, please contact the Policy on Transfer Payments team at zzocgpt@tbs-sct.gc.ca.

For example, if a Program submits 80 payments to a varied number of recipients, all of whom are exempted from having their personal information disclosed, the program could submit a single batch report, which would contain the following substitutions:

Recipient Operating Name:

To be populated with the Program Name.

Recipient Country:

To be populated with “Canada”.

Agreement Value:

To be populated with the Cumulative Dollar Value for all recipients.

Agreement Start Date:

To be populated with the date the first recipient has been paid.

Agreement End Date:

To be populated with the date the last recipient has been paid.

Coverage:

May be populated either with “National”, or left blank.

Additional Information:

To be populated with the total number of recipients. If the number of recipients it unknown, anticipated number may be used, and later amended.

The other fields from which a privacy batching would be exempt are any identification, including:

  • Recipient Type
  • Recipient Business Number
  • Recipient Legal Name
  • Research Organization
  • Recipient Province
  • Recipient City
  • Recipient Postal Code
  • Federal Riding
  • Agreement Number
  • NAICS Identifier

All other elements should be completed normally.

Appendix D – Amendments & material error

Conditions for Amending

An award report should only be amended if there is a material amendment to be made. When a material amendment is made, additional “non-material” fields may be amended at the same time.

Materiality

Material amendments are changes to any of the following fields:

Agreement Value:

All changes in agreement value, or when an agreement is terminated.

Agreement End Date:

Changes in the agreement end date, when the fiscal year is affected.

Recipient Legal or Operating Name:

Any change in recipient legal or operating name.

Furthermore, amendments may be made if there is an error in the initial information provided.

Appendix E – Controlled lists

Where possible, the Government of Canada will attempt to ease burden on federal departments and users of its data through the use of pre-developed, standardized lists. This section will serve to provide information on each of the controlled lists which will be used.

Department Name

The controlled list of department names comes from a Public Services and Procurement Canada (PSPC) controlled list of federal entities, available January 2017 through open.canada.ca.

Fiscal Year

Fiscal year is a controlled list based off of fiscal years since departments have begun to report. This list will use standard Government fiscal years. For example, January 21st, 2017, would be under Fiscal Year 2016-17. The Government of Canada fiscal year resets on April 1st.

Agreement Type

Agreement type is a controlled list created by TBS. There are three possible agreement types:

  • Grant
  • Contribution
  • Other Transfer Payment

Recipient Type

Recipient Type is a controlled list created by TBS. There are eight possible recipient types:

  • For-Profit Organization
  • Not-for-Profit Organization & Charities
  • Government
  • First Nation & Tribal Council
  • Individual or Sole Proprietorship
  • Academia & Public Institutions
  • International (Non-Government)
  • Other

Recipient country

Recipient country is populated using the ISO 3166-1 alpha-2 codes. This list can be found on the International Organization for Standardization (ISO) website.

Recipient province

Recipient province is populated using the Statistics Canada (STATSCan) table for provincial-territorial abbreviations and codes. This table can be found on the Statistics Canada website. If the recipient’s province is not within Canada, use “outside of Canada”.

Recipient city

Recipient city is a controlled list based off of the Canada Revenue Agency’s “qualified donees” list of municipalities, located on the Canada Revenue Agency website.

Recipient postal code

Canadian postal codes are populated using a list from Canada Post. While the full list is not available to members of the public, the Canada Post tool for determining postal code is located on the Canada Post website.

Foreign currency type

Foreign currency is populated using ISO’s ISO 4217 alphabetic codes for foreign currency. This list can be located at on the International Organization for Standardization website.

North American Industry Classification System (NAICS) identifier

NAICS is a controlled list used to identify industry classifications. This list is developed by STATSCan, and is available to users on the STATSCan webpage.

Appendix F – Glossary

This appendix will define key terminology used throughout this guideline, consistent with the Policy on Transfer Payments.

Transfer Payment:

A monetary payment, or a transfer of goods, services or assets made, on the basis of an appropriation, to a third party, including a Crown corporation, that does not result in the acquisition by the Government of Canada of any goods, services or assets. Transfer payments are categorized as grants, contributions and other transfer payments. Transfer payments do not include investments, loans or loan guarantees.

Contribution:

A transfer payment subject to performance conditions specified in a funding agreement. A contribution is to be accounted for and is subject to audit.

Grant:

A transfer payment subject to pre-established eligibility and other entitlement criteria. A grant is not subject to being accounted for by a recipient nor normally subject to audit by the department. The recipient may be required to report on results achieved.

Other Transfer Payment:

A transfer payment, other than a grant or contribution, based on legislation or other arrangement that may be determined by a formula. Examples of other transfer payments are transfers to other orders of government such as Equalization payments as well as Canada Health and Canada Social Transfer payments.

(Transfer Payment) Program:

A program or a component of a program supported by transfer payments.

(Funding) Agreement:

A written agreement or documentation constituting an agreement between the Government of Canada and an applicant or a recipient setting out the obligations or understandings of both with respect to one or more transfer payments.

Program:

A group of related activities that are designed and managed to meet a specific public need and are often treated as a budgetary unit.

Terms & Conditions:

A document, approved by Treasury Board or a Minister, which sets out the parameters under which transfer payments may be made for a given program.

Recipient:

An individual or entity that either has been authorized to receive a transfer payment or that has received that transfer payment.

Appendix G – Policy co-Development: ‘What we heard’ report

Throughout the development of this guideline, and its appendices, the Treasury Board of Canada Secretariat (TBS) consulted a wide number of stakeholders, and will continue to engage stakeholders until this process is complete.

These stakeholders ranged from a number of persons internal to TBS, those within 33 Grant and Contribution Departments, as well as key stakeholders in the award reporting process. TBS will continue to engage stakeholders until this draft is finalized, and will host another set of formal consultations in the Spring/Summer of 2017, in an effort to engage as broadly as possible. All of that information will be taken into account in the drafting of the final “What we heard” report.

A complete list of all stakeholders, internal and external, as well as all engagement dates, can be located in the appendices of this report.

Appendix H – Departmental onboarding exercise

In the implementation of the new Grant and Contribution Award Reporting exercise, departments/agencies will be provided flexibility as to their date of onboarding, in order to ensure processes, systems, and information captured are up-to-date. Departments will be split into three waves. In exceptional circumstances, departments may require extensions to these waves.

Wave 1 Departments/Agencies

Wave 1 is departments and agencies who have the capability to onboard with little or no changes to their systems or processes. These departments and agencies will onboard effective April 01, 2018, with the first report being posted on or before August 31, 2018 (Quarter 1, Fiscal Year 2018-19).

  • Canadian Economic Development for the Regions of Quebec
  • Canadian Heritage
  • Canadian Institutes for Health Research
  • Finance Canada
  • Global Affairs Canada
  • Immigration, Citizenship and Refugees Canada
  • Indigenous and Northern Affairs Canada
  • Infrastructure Canada
  • National Energy Board
  • National Research Council
  • Natural Sciences and Engineering Research Council
  • Privy Council Office
  • Public Safety Canada
  • Social Sciences and Humanities Research Council
  • Treasury Board of Canada Secretariat

Wave 2 Departments/Agencies

Wave 2 is departments and agencies who have the capability to onboard without major or fundamental changes to systems or processes, but do require some change. These departments and agencies will onboard effective October 01, 2018, with the first report being posted on or before February 28, 2019 (Quarter 3, Fiscal Year 2018-19).

  • Atlantic Canada Opportunities Agency
  • Canadian Environmental Assessment Agency
  • Canadian Space Agency
  • Department of Fisheries and Oceans
  • Department of National Defense
  • Health Canada
  • Natural Resources Canada
  • Public Health Agency of Canada
  • Status of Women Canada
  • Transport Canada
  • Western Economic Development

Wave 3 Departments/Agencies

Wave 3 is all remaining departments and agencies, who would require major or fundamental changes to systems or processes. These departments and agencies will onboard effective April 01, 2019, with the first report being posted on or before August 31, 2019 (Q1, Fiscal Year 2019-20).

  • Agriculture & Agri-Foods Canada
  • Canada Revenue Agency
  • Canadian Northern Economic Development Agency
  • Canadian Nuclear Safety Commission
  • Correctional Service of Canada
  • Employment and Social Development Canada
  • Environment and Climate Change Canada
  • Federal Economic Development for Southern Ontario
  • Innovation, Science & Economic Development
  • Justice Canada
  • Library & Archives Canada
  • Northern Pipeline Agency
  • Parks Canada Agency
  • Polar Knowledge Canada
  • Statistics Canada
  • Veterans Affairs Canada

Note: Any departments not listed here will be automatically placed as Wave 3 departments.

Comments

Submitted by Powered by Data on September 12, 2017 - 10:48 PM

We recognize the three wave approach in Appendix H and we appreciate the forethought that has gone into it as well as the transparent communication.