ARCHIVED - Horizontal Internal Audit of the Grants and Contributions Management Control Framework in Large Departments and Agencies— Phase 1

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Appendix A: Large Departments and Agencies and Their Grant and Contribution Programs Included in the Audit

Large Department or Agency	Program
Agriculture and Agri-Food Canada	Agri-Marketing Community Development Program Agriculture Bioproducts Innovation Program (ABIP) Eco-Agriculture Biofuels Capital Initiative (Eco-ABC)
Canadian International Development Agency	Jordan Country Program Tanzania Country Program Partnership with Canadians Branch / Economic Growth and Environmental Development
Health Canada	Aboriginal Head Start on Reserve Program Official Languages Health Contribution Program Health Care Policy Contribution Program
Human Resources and Skills Development Canada	New Horizons for Seniors Program (NHS) Foreign Credential Recognition Program (FCR) Aboriginal Skills & Employment Partnership Program (ASEP) International Trade & Labour Program (ITLP)
Indian and Northern Affairs Canada	Capital Facilities and Maintenance (CFM) Program - Major Capital and First Nations Infrastructure Fund (FNIF) - Major Capital Capital Facilities and Maintenance (CFM) Program - Housing
Natural Resources Canada	Clean Energy Fund Pulp and Paper Green Transformation Program ecoEnergy for Biofuels Program
Western Economic Diversification Canada	Western Diversification Program (WDP) Economic Action Plan (Caf & RiNC Community Futures Program Loan and Investment Fund Program

Appendix B: Links to Applicable Legislation, Frameworks, Policies, Directives and Guidance

• Federal Accountability Act
• Financial Administration Act
• Framework for Identifying Risk in Grant and Contribution Programs (Office of the Auditor General of Canada, in collaboration with Industry Canada)
• Policy on Transfer Payments
• Directive on Transfer Payments
• From Red Tape to Clear Results (The Report of the Independent Blue Ribbon Panel on Grant and Contribution Programs)
• The Government of Canada Action Plan to Reform the Administration of Grant and Contribution Programs (Treasury Board of Canada Secretariat)

Appendix C: Objectives and Related Criteria

The objective of this audit was to provide assurance that the governance, risk management and control processes over grant and contribution programs are being executed in compliance with the Treasury Board Policy on Transfer Payments (2008).

Sub-Objectives	Criteria
Departments and agencies have in place effective and efficient governance and control processes for the delivery of grant and contribution programs.	Roles, responsibilities, and accountabilities are clearly defined and communicated. Departments have standardized their control framework processes. The Treasury Board of Canada Secretariat (TBS) is providing leadership, oversight and support in the standardization of administrative processes, procedures and sharing of good practices.
Programs are administered with due diligence and transparency in accordance with the approved terms and conditions.	Program promotion and recipient application is conducted in a manner that is fair and accessible. There are transparent control processes to ensure the consistent assessment and approval of recipients to meet the objectives of the program.
Departments and agencies exercise risk-based control, monitoring and oversight activities over grant and contribution programs.	Monitoring of individual recipients is performed proportionately to their risk level and in accordance with the terms and conditions of the program. There are monitoring and reporting processes in place to support program review and the departmental performance measurement strategy.
Departments and agencies are making initial progress in meeting the requirements of grants and contributions reform.	Collaboration exists within and across departments and agencies to harmonize grant and contribution programs. Departments and agencies have a strategy to implement service standards. Recipients are engaged in support of transparency, innovation, and continuous improvement. TBS is providing leadership and support in promoting and facilitating collaboration among departments and agencies for government-wide harmonization of transfer payment programs.

Appendix D: Recommendations by Department or Agency

Legend

Acronym	Definition
AAFC	Agriculture and Agri-Food Canada
CIDA	Canadian International Development Agency
HC	Health Canada
HRSDC	Human Resources and Skills Development Canada
INAC	Indian and Northern Affairs Canada
NRCan	Natural Resources Canada
TBS	Treasury Board of Canada Secretariat
WD	Western Economic Diversification Canada

Recommendations	AAFC	CIDA	HC	HRSDC	INAC	NRCan	WD	TBS
1. LDAs should consider strengthening the roles and responsibilities for grants and contributions across the organization, and the communication of the roles and responsibilities for their centre of expertise on grants and contributions or equivalent body.	Not Applicable	Applicable	Applicable	Not Applicable	Applicable	Not Applicable	Not Applicable	Not Applicable
2. LDAs should develop the tools required to collect and analyze program performance information on an ongoing basis.	Applicable	Not Applicable	Not Applicable	Not Applicable	Applicable	Not Applicable	Applicable	Not Applicable
3. LDAs should implement appropriate monitoring and reporting requirements for recipients based on risk assessment strategies.	Applicable	Applicable	Not Applicable	Not Applicable	Applicable	Not Applicable	Applicable	Not Applicable

Appendix E: Risk Ranking of Recommendations

The following table presents the recommendations and assigns risk rankings of high, medium or low. Risk rankings were determined based on the relative priorities of the recommendations and the extent to which the recommendations indicate non-compliance with Treasury Board policies.

Legend

LDAs  Large departments and agencies

TBS  Treasury Board of Canada Secretariat

Recommendations

Priority

LDAs should consider strengthening the roles and responsibilities for grants and contributions across the organization, and the communication of the roles and responsibilities for their centre of expertise on grants and contributions or equivalent body. LDAs should develop the tools required to collect and analyze program performance information on an ongoing basis. LDAs should implement appropriate monitoring and reporting requirements forrecipients based on risk assessment strategies.

High

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[1]. Public Accounts of Canada 2009. This figure represents a normalized year, excluding funding from the Economic Action Plan.

[2]. The Treasury Board Policy on Transfer Payments

[3]. The Office of the Comptroller General has not undergone an external assessment at least once in the past five years or been subject to periodic internal assessments of its horizontal audit activity to confirm its conformance with these standards.

[4]. The Treasury Board Policy on Transfer Payments

[5]. The audit objectives and criteria outlined in Appendix C apply to those programs that predate the Policy on Transfer Payments (2008), except for the final objective related to grants and contributions reform. There were no recommendations for LDAs related to this objective.

[6]. Departmental spending on non-statutory grants and contributions, taken from the Public Accounts of Canada 2009.

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