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Guide on Grants, Contributions and Other Transfer Payments


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Appendix B

WD - Other Government Department Suspense Account

MEMORANDUM OF UNDERSTANDING (MOU)

BETWEEN

DEPARTMENT F, the Funding department,

AND

DEPARTMENT S, the Spending department,

FOR THE ADMINISTRATION OF xxx (name of the program)

(To be used when Department S is requested to administer a program for which Department F has a mandate).

Section 1, Purpose:

Department F is delegating to Department S the required authority for the implementation of XXX (for example, the XXX program of Department F in Yukon) in accordance with the administrative processes and procedures set out in this MOU and with the FIS Accounting requirements.

Section 2, Mandate:

Department F certifies that it has the legislative authority by virtue of the XX Act to carry out the activities required by this MOU and to delegate to Department S the delegated activities described in the Annex. Department F remains accountable for the overall implementation of the program while Department S will carry out the activities in accordance with the terms and conditions of this MOU.

Department S is authorized to sign on behalf of Department F any contracts or agreements entered into with a third party to implement the delegated activities subject to the terms and conditions of the MOU. Any contract or arrangement should identify the government party as Her Majesty in Right of Canada as represented by the Minister of Department F represented by himself/herself by the Director General (or some other position) of Department S.

Section 3, Delegated Financial Authority:

Department S is authorized, according to its own Financial Signing Authority delegation instrument to charge the expenses incurred for the delegated activities to vote X Operating Expenditures and vote X Grants and Contributions of Department F as advanced by F to S.

Section 4, Funds:

Department F will advance the funds through an Interdepartmental Settlement to Department S for the delegated activities on an annual basis as follows:

Funds

Fiscal Year

Administrative
Costs

Contribution

2000-2001

$ 350 000

$ 1 500 000

2001-2002

$ 350 000

$ 1 500 000

2002-2003

$ 150 000

$ 1 500 000

2003-2004

$ 150 000

$ 1 500 000

Total

$ 1 000 000

$ 6 000 000

Department S cannot expend more than the annual amount provided by Department F.

Section 5, Administration:

Department S will initiate, commit, and certify performance and make payments in accordance with the delegated financial signing authorities.

Section 6, Accounting & Reporting:

Department S agrees to provide Department F with an accounting of the use of the authority on, or before, the following dates:

For 2000-2001, on or before January 31, 2001 for the period April 1 to December 31, 2000; and, on, or before, April 15, 2001 for the period January 1 to March 31, 2001.

For 2001-2002 and subsequent fiscal years, on, or before:

Due Date Report Period
September 15 April 1 to August 31
January 15 September 1 to December 31
April 15 January 1 to March 31

The report will provide details on the Payee, the amount, and the financial reporting code i.e. Expense and also the economic object.

Section 7, Cash Flow Forecasting:

Department S agrees to provide with each accounting a forecast of the expected requirements for the remainder of the fiscal year. Any expected non-utilization of the authority needs to be communicated to Department F as soon as possible, and normally on or before September 15th of the current fiscal year (Note: for purposes of the Annual Reference Level Update for grants and contributions).

Section 8, Performance Reporting:

No less frequently than twice annually, Department S agrees to submit a report detailing the work conducted and the results accomplished, in such detail as may be established by Department F.

Section 9, Period of the MOU:

The period covered by this MOU is April 1, 2000 to March 31, 2004.

Section 10, Amendment:

This MOU may be amended, during the period of the MOU, with the mutual consent of both parties.

Section 11, Signatures:

IN WITNESS WHEREOF, this MOU has been executed:

On behalf of F:

Signature: _________________________________ Date: _____________

 

On behalf of S:

Signature: ______________________________ Date: _____________

Title:

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