QAR: Best Practices Report

Methodology

Overall

The QAR initiative was approached in four steps:

Step One (complete): Issue identification, planning, and analysis.
Step Two (near completion): Quality Assurance Review.
Step Three (underway): Develop and provide tools.
Step Four (planned): Quality Assurance Follow-up.

Each step is described more fully in Appendix One - The General Approach to the QAR Initiative. The project allowed for a 'stop or go' decision after each step with consultation undertaken on completion.

About This Step of the QAR

During Step Two, a team from Audit and Evaluation, using the approved QAR Approach, executed the fieldwork of examining a statistically representative sample of G&C files. The files were selected by choosing a random sample of some 70 files from the 2025 eligible files (see the Objectives and Scope section above) identified by a download from the WD financial system.

The selected files represented all regions and a strong cross-section of programs, as well as representation of projects within those programs (see Appendix Three). The fieldwork was coordinated with regional management and staff; and, where possible, debriefings were conducted at the completion of the work to share the observations from the QAR field work with regional management and staff.

Program Life Cycle

Program Concept: Needs identification and assessment, consultation, concept papers.

Program Policy:Preparation of MC, review at all levels, Ministerial sign-off, cabinet approval.

Program Resources and Authorities:Draft Treasury Board Submission, TB review, Ministerial sign-off, Treasury Board approval.

Program Administration:Data systems, forms, policies/procedures directives for delivery officers, standard agreements, accountability framework.

Program Launch:Press releases, brochures, information for applicants.

Program Delivery

Program Evaluation and Internal Audit:Framework or plan as per the accountability framework, should be in place

Program Revision, Extension or Completion:Taking into account the findings of the evaluation and audit work.

Project Life Cycle	QAR Issues
Project Enquiry: Call, visit, letter, E-mail, essential project information provided and recorded.	Due diligence: Demonstrated by reviewing and approving applications in a complete and appropriate manner and providing persuasive assessments based on relevant documentation to support decisions to approve assistance.
Project Screening Information:Supporting information (as per program requirements, file opened, information recorded, additional information request as required.
Project Assessment: Against terms and conditions or other relevant criteria.
Project Recommendation / Approval: PAS, PAN, financial delegations and corporate system updates.
Project Agreement: Standard conditions used, including monitoring and payment provisions.	Clear, attainable objectives:That allow management to explain how recipients are expected to benefit from funding and to what end.
Project Activity:Client undertakes activities as agreed.	Performance against objectives is measured and reported:Ensure control, monitoring and evaluation of the funding effort and that funding is used for the purposes agreed. Funds are managed in a responsible manner: Ensure that resources are used efficiently and that payments and repayments occur in a timely manner.
Project Monitoring and Payment:Interim and final; claim documentation, review and verification of claim, (re)payment as per delegated authorities, record keeping.
Project Completion:Final report, repayment made, file closed

Structure and Content of this Report

The remainder of this document is dedicated to presenting - in a broad sense - best practices and promising practices in grant and contribution management. Several sources, the most important of which is the QAR fieldwork, were used to develop this best practices document. The input from the OAG's reports was also considered, as was Treasury Board's revisions to the Transfer Payment Policy, and the very recent draft work produced by the OAG; A Risk Assessment Framework for Grant and Contribution Programs. Best practices are presented in reference to four major issue areas; due diligence, clear attainable objectives, measurement and reporting of performance against objectives, and finally, managing funds in a responsible manner.

These best and promising practices are provided in a constructive and informative manner, offering opportunities for the stakeholders in WD's grants and contributions portfolio to share in the knowledge gained from the QAR initiative. As mentioned, the information here comes primarily from observing best practices in the files examined and by taking into account the work of the central agencies (Treasury Board and the Office of the Auditor General) in the field. Finally, while these best practices are fairly specific, they are presented as overall direction, not in terms of step-by-step micro-level instruction for undertaking the management of specific grant and contribution efforts. That effort has yet to be undertaken.

Conceptual Framework

Exhibit One (QAR Best Practices Conceptual Framework and Guide) on the following two pages serves several purposes. First, it provides a summary of this Best Practices report at a high level. Second, it gives a sense of the logic and thinking behind the structure of the remainder of the document. And finally, it acts as a 'map' and reference point for the content of the document by providing references to the applicable table and page numbers contained in the report.

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