Guide on Grants, Contributions and Other Transfer Payments
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This Section briefly covers the basic requirements for management reporting within departments and to TB.
10.1 Management information
Timely and reliable information on cash flow is essential for proper administration and management of transfer payment programs. During the course of the fiscal year, program managers and officers must know whether or not there are enough funds in the transfer program account to sign new agreements. Since many agreements last one year or longer, managers and officers must commit the entire amount they expect disburse during the fiscal year. In many cases, several project officers work from the same budget, and each one must know in real time the program balance available before recommending the approval of new agreements. Failure to produce reliable and timely cash flow projections may result in lapsing or over-committed funds.
Cash flow information may be directly available from corporate financial systems but if it is not, responsibility centres should develop their own cash flow forecaster.
The policy stresses the importance of good management and administration of transfer programs. To do so, program managers need to have reliable and timely information on key parameters of their programs. Some of this information should be regularly gathered and reported. For instance, a program's management and control framework may include compliance, quality and internal performance indicators that provide monthly or quarterly information to various levels of management. Similarly, results-based management and accountability frameworks measure and report on a transfer program's output and, eventually, its outcome.
Non-financial information can be gathered on an ad-hoc basis to respond to queries or to address specific concerns. New transfer programs should have a built-in capacity to produce, on demand, the type of information that is not captured through regular indicators but is likely to be needed during their life cycle.
10.2 Reporting to Treasury Board
The policy requires that "Departments must account for transfer payments in the Public Accounts as required by the annual Receiver General Public Accounts Instructions Manual. For each transfer payment program in excess of five million dollars, departments must include in the Departmental Performance Report [DPR] evidence that the results achieved relate to the results committed and the specific planned results in the Reports on Plans and Priorities".
Additional information on grants, contributions, and other transfers payments is required only when the aggregate value within a business line is in excess of $5 million". Departments should refer to the 2001-2002 Part III-Reports on Plans and Priorities (RPP) and the guidelines therein. Table 5.5 of the RPP clarifies the requirements of clause 7.4.7of the TP policy. Therefore, departments are not expected to prepare an annual plan or a results report for every (large) transfer.
The DPR guidelines complement those of the RPP.
Pages 27 and 28 of the RPP Guidelines describe the requirement and also provide an example.14
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