We are currently moving our web services and information to Canada.ca.

The Treasury Board of Canada Secretariat website will remain available until this move is complete.

Guide on Grants, Contributions and Other Transfer Payments


Archived information

Archived information is provided for reference, research or recordkeeping purposes. It is not subject à to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact us to request a format other than those available.

Appendix D

Atlantic Canada Opportunities Agency (ACOA) - Suspected External Fraud

2031 (g) Suspected Fraud Procedures

Table of Contents


OVERVIEW

The Agency manages more than 39,000 approved projects, and only 0.15% have had fraud related difficulties. Nevertheless, it is ACOA's position is that where illegal acts are suspected, the matter will be immediately referred to the RCMP for investigation.

By definition, fraud is false representation of a matter of fact which is intended to create a deception for purposes of unlawful gain. It comprises all acts, omissions and concealments involving a breach of a legal or equitable duty and resulting in damage to another. It can involve misappropriation of assets or misrepresentations of financial information either to conceal misappropriation of assets or for other purposes, by such means as:

  • manipulation, falsification or alteration of records or documents,
  • suppression of information, transactions or documents,
  • recording of transactions without substance, or
  • misapplication of accounting principles.

Attempted fraud is also an offence; it contains the same elements as set out above for fraud.


POLICY [P]

At no point during the course of an investigation should any representative of the Agency infer or convey to the client or any third party, that a criminal offence has been committed. As is the case in any criminal matter, individuals are presumed innocent until proven guilty. The Account Manager's role is simply to provide an objective and unbiased assessment of the circumstances surrounding the activity or concern and then forwarding this information to the relevant authorities for determination of the next appropriate course of action.

Regional offices may have additional procedures for investigating suspected irregularities collecting evidence and the documentation and reporting thereof. Appendix A provides the essential steps which are to be followed when fraud is suspected. These steps will undoubtedly be expandedin accordance with Regional requirements.

Also as a minimum requirement, all suspected fraud cases forwarded to the RCMP shall contain the following information:

  • Client name and address,
  • Project Number(s),
  • Project Description,
  • Principal Outstanding,
  • Background of how fraud was suspected, and
  • Who initiated the investigation (ACOA or other outside party).

The Chief, Corporate Accounting will complete a monthly review of all active cases at the end of each month and will use the formats established in Appendix B.


APPENDIX A

A) Suspected External Fraud Checklist

  • Account Manager advises his/her supervisor.
  • Regional Vice President forwards a memo to the ACOA Legal Services Branch outlining the concern, providing a precis of the facts, and requesting advice regarding referral for formal investigation.
  • Legal Services Branch advises the Regional Vice-President regarding referral to the RCMP and provides a copy to the Chief, Corporate Accounting).
  • The Chief, Corporate Accounting forwards a letter to the RCMP requesting an investigation (See Pages 3 and 4 of this Appendix for a sample format). A copy of the correspondence is also provided to the Regional Vice-President and the Legal Services Branch.
  • When a case is forwarded to the RCMP, the Legal Services Branch informs the President of the action taken (for information purposes only).
  • RCMP will inform the Chief, Corporate Accounting as to the identity of the RCMP Investigation Officer assigned to the case.
  • RCMP advises Chief, Corporate Accounting of the outcome/progress of the investigation.
  • Chief, Corporate Accounting maintains and follows up on all active cases.

B) Royal Canadian Mounted Police


Commercial Crime Units in Atlantic Canada

Province

Address

Phone / Fax Numbers

Newfoundland

Postal Station B
P.O. Box 9700
St. John's, Newfoundland
A1A 3T5

Telephone: (709) 772-5452

Facsimile: (709) 772-6401

New Brunswick

1445 Regent Street
P.O. Box 3900
Fredericton, New Brunswick
E3B 4Z8

Telephone: (506) 452-3475

Facsimile: (506) 452-4208

Nova Scotia

3139 Oxford Street
P.O. Box 2286
Halifax, Nova Scotia
B3J 3E1

Telephone: (902) 426-8686

Facsimile: (902) 426-8154

Sydney, Nova Scotia

P.O. Box 1280
Sydney, Nova Scotia
B1P 6J9

Telephone: (902) 564-7199

Facsimile: (902) 564-3562

Prince Edward Island

"L" Division
P.O. Box 1360
Charlottetown, PEI
C1A 7N1

Telephone: (902) 566-7121

Facsimile: (902) 566-7428


Economic Crime Directorate

Province

Address

Phone / Fax Numbers

Economic Crimes

1200 Vanier Parkway
Ottawa, Ontario
K1A 0R2

Telephone: (613) 993-2896

Facsimile: (613) 993-4299

(This is printed on Letterhead)

PROTECTED

Date

Royal Canadian Mounted Police

Attention: Corporal ???, NCO Commercial Crime

Suspected Offences and Other Illegal Acts
Against the Crown Involving Loss of Money or Property

We are referring to your division, the following case where we suspect that offences/illegal acts were committed.

-###           Company XYZ.

Attached is a copy of a memorandum dated ??? which summarizes the discrepancies to be investigated.

Case files are kept at the following location:

Regional Address

Please forward a confirmation of receipt to:

Chief, Corporate Accounting
644 Main Street
P.O. Box 6051
Moncton, NB
E1C 9J8

We would appreciate being advised of the results of your investigation as expeditiously as possible. Please contact me at (XXX) XXX-XXXX should you require further assistance.

Yours truly,

Chief, Corporate Accounting

cc. Thomas Khattar, Director, Legal Services
Account Manager

C) Atlantic Canada Opportunities Agency Suspected Illegal Activities Synopsis Of Events

PROTECTED "A"

Client Name:

Address:

Project Description:

Payments to Date:

Details:

Chronology:

Application Received:

Contract Approved:

Claims:

Receivership:

Forensic Audit:

Bankruptcy:

D) Active Cases Where ACOA Initiated Investigation

PROTECTED A

Client

Region

Case
#

Date
Referred
to RCMP

ACOA
Principal
Outstanding

ACOA Approval
Date
(Authorized
Assistance)

Third Party Funding ($)

Client
Investment

Comments

Federal

Provincial

Chartered
Banks

                     

E) Active Cases Where Investigation Initiated By Other Parties

PROTECTED "A"

Client

Region

Case
#

Initiating
Party

Date
Referred
to RCMP

ACOA
Principal
Outstanding

ACOA
Approval
Date
(Auth.
Assist)

Third Party Funding ($)

Client
Invest.
($)

Comments

Fed.

Prov.

Chart.
Banks

                       

APPENDIX B

A) Active Cases Where RCMP Initiated Investigation

PROTECTED "A"

Client

Region

Case
#

Date
RCMP
Informed
ACOA of
Action

ACOA
Principal
Outstanding

ACOA Approval
Date
(Authorized
Assistance)

Third Party Funding ($)

Client
Investment

Comments

Federal

Provincial

Chartered
Banks

                     


Date modified: