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This Section briefly covers the basic requirements for
management reporting within departments and to TB.
10.1.1 Financial
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.
10.1.2 Non-financial
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.
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.
Reference: available at http://www.tbs-sct.gc.ca/est-pre/p3a0102E.asp;
then click on Guidelines
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