Guide for the Preparation of 2005-2006 Part III of the Estimates: RPP and DPR

Table 10: User Fees

The User Fees Act took effect March 31, 2004 with the aim of increasing accountability and parliamentary engagement in the oversight and implementation of user fees. In light of the new legislation, the 2003 External Charging Policy will be rationalized to ensure full compatibility. The two frameworks, however, are already fully in accord with respect to the principle of enhancing accountability and maintaining the highest degree of transparency possible to Parliament and the public.

To this end, departments and agencies with planned user fee initiatives must complete the template entitled " Planned User Fee Activities for New or Amended Fees ". User fee activities will be determined by the definition provided in the User Fees Act .

The department is required to report its planned user fee activities and include information relating to type and fee setting authority of the planned fee, the reason for the planned fee introduction or amendment, the planned effective date and the planned consultation and review processes.

The department is also encouraged to provide hyperlinks, where applicable, and available, to their respective websites for more detailed information.

Departments are encouraged to supplement the template with hyperlinks to their respective web sites that contain additional detail.

Table 11: Major Regulatory Initiatives

Regulatory Initiatives result in the making of regulations by the Governor-in-Council, a Minister or an Administrative Agency.

This table should consist of a listing of initiatives that the department expects to submit for legal examination or final approval. It should also contain information on proposed major or significant initiatives that are scheduled for implementation during the planning period.

The department is to decide what constitutes a major or significant Regulatory Initiative. However, the following two bullets can be used as a general guideline.

• A major regulation has expenditures in excess of $50M or expenditures greater than $100K with a low degree of public acceptance.
• A significant regulation is one that has an annual impact on the economy of $10M or more. It may adversely affect a sector of the economy, productivity, competition, jobs, the environment, public health or safety, provincial, local or Aboriginal governments; or creates a serious inconsistency or otherwise interferes with an action taken or planned by another federal government department or agency. It may materially alter the authorized levels of departments; or the budgetary impact of entitlements, grants, user fees, or loan programs or the rights and obligations of recipients thereof; or raise novel legal or policy issues arising out of legal mandates; or the Government's priorities.

Note: When major or significant Regulatory Initiatives overlap several departments, it shall be the responsibility of the lead department to ensure the appropriate horizontal co-ordination is carried out with the other departments.

This information replaces the material provided in the "Federal Regulatory Plan". The following example links Regulations and Planned Results. The department may wish to direct the reader to view detailed information using alternative vehicles such as departmental web sites.

Regulatory Initiatives

Table 12: Details on Project Spending

The purpose of this table is to identify departmental projects, capital, lease, information technology and Major Crown projects underway during the reporting period, which exceed their delegated project approval level.

For further information on the project level, refer to the Project Approval Policy, Annex E located within the framework established in the government's project management policy suite and to explain the allocation of resources.

Projects are defined as a set of activities required to produce certain defined outputs, or to accomplish specific goals or objectives, within a defined schedule and resource budget. A project exists only for the duration of time required to complete its stated objectives . The Government's project management policy suite applies to any project for which the federal government will be:

• the owner of the end-product; or,
• the prime user of the end-product; or
• the entity responsible for delivering the product, including managing a contract or contracts for that purpose.

Information on project phases and project approval authorities are found at http://publiservice.tbs-sct.gc.ca/pm-gp/category-categorie.asp?Language=EN&site=PMD&id=081 .

This table is not intended to report project-like activities or initiatives funded through the Transfer Payment Policy.

In order to reduce the volume of material in the printed RPP document, departments are to provide a summary listing of projects that have exceeded their delegated project approval level along with the following statement "Further information on these projects can be found at http://www.tbs-sct.gc.ca/est-pre/estime.asp ".

Departments are then required to fill-in a template for this table.   The template is available on the TBS web site (along with the guidelines) at http://www.tbs-sct.gc.ca/est-pre/estime.asp .

Note, the template is not to be inserted into the printed document.   Departments are to post their completed template on their web site at the same time they post their tabled RPP document.

Departments must provide a URL address for the template along with their print-ready material.   This will allow TBS to link to the appropriate information.

The following example of the template lists each individual project by Program Activity. Departments should identify the project by applicable phase. Typically, project phases include: Initial Planning and Identification; Project Definition; Project Implementation; and Project Close-out. Note Treasury Board approvals are coincident with the Project Definition and Project Implementation phases.

Table 13: Status Report on Major Crown Projects

Major Crown Projects (MCP) have cost estimates that exceed $100 million and are considered high risk. The Treasury Board may also direct that certain projects, with a total cost of less than $100 million but considered to be high risk, be designated as a MCP.

In order to reduce the volume of material in the RPP, departments are to provide a summary listing of (designated) MCP(s) along with the following statement "Further information on these Major Crown Projects can be found at http://www.tbs-sct.gc.ca/est-pre/estime.asp ".

Departments are then required to fill-in a template for this table.   The template is available on the TBS web site (along with the guidelines) at http://www.tbs-sct.gc.ca/est-pre/estime.asp .

Note, the template is not to be inserted into the printed document.   Departments are to post their completed template on their web site at the same time they post their tabled RPP document.

Departments must provide a URL address for the template along with their print-ready material.   This will allow TBS to link to the appropriate information.

This table is not intended to report project-like activities or initiatives funded through the Transfer Payment Policy.

Only lead departments should prepare a status report. A current list of designated Major Crown Projects is located at http://www.tbs-sct.gc.ca/rma/dpr/02-03/guidance/guide_e.asp#mcp

Projects exceeding $100 million, but that have not been assessed as high risk or designated as a MCP, should not be included in this table.

The template information found on the web site should, at a minimum, consist of the following:

1. Description
2. Project Phase (Initial Planning and Identification; Project Definition; Project Implementation; or Project Close-out)
3. Leading and Participating Departments and Agencies
4. Prime and Major Sub-Contractor
5. Major Milestones
6. Progress Report and Explanations of Variances
7. Industrial Benefits
8. Summary of non-recurring expenditures

Details on each of these requirements are outlined below:

1. Description

This sub-section is used to describe and/or explain what the Major Crown project is and why it is being done.

2. Project Phase

This sub-section identifies the phase the project is currently at: Initial Planning and Identification or Project Definition or Project Implementation or Project Close-out.

3. Leading and Participating Departments and Agencies

This sub-section lists the participants (departments) associated with the Major Crown project.

4. Prime and Major Sub-Contractors

This sub-section lists all contractors associated with the development of the Major Crown project.

5. Major Milestones

This sub-section lists the major milestones associated with the progress of the Major Crown project.

6. Progress Report and Explanations of Variances

This sub-section is to provide the reader with a progress report on how the Major Crown projects are doing. It should also bring attention to any variances in cost since the beginning of the project.

For example:

• In the beginning, Treasury Board approved the project name with an estimated cost of $XX million.
• On mm/dd/yyyy, Treasury Board granted additional monies to the project name due to ... the total cost is now estimated at $XX million.
• On mm/dd/yyyy enter the department's name used internal resources for
  $XX million to cover cost overruns for project name.
• The project name is currently running . . . on, over or under budget (provide explanations).
• The project name is to be completed by ...

7. Industrial Benefits

This sub-section is designed to inform the reader of the benefits to the Canadian industry as a whole, as well as listing the regions that will benefit from the project. A short list of the regions and the monies to be spent there should be displayed. For example:

Canadian industry in the following regions of Canada will benefit from the project name project:

8. Summary of Non-recurring Expenditures

This table was designed to inform the reader of one-time or non-recurring expenditures associated with each Major Crown project. The amounts displayed are cumulative.

Table 14: Details on Transfer Payments Programs (TPPs)

The Policy on Transfer Payments states: " For each transfer payment program with transfers in excess of five million dollars, the Departmental Report on Plans and Priorities must include supplementary descriptive material, such as stated objectives, expected results and outcomes, and milestones for achievement ."

" All " departments responsible for administering TPPs must complete " one" template for "each" TPP, including statutory transfer payment programs, where total TPs exceeds five million dollars during the reporting year.

NOTE: Conditional Grants to Foundations are to be reported separately from TPP (see table 16 for instructions on Conditional Grants).

What are Transfer Payments (TP)?

Transfer payments are payments made based on appropriations for which no goods or services are directly received. The three main types of transfer payments are grants, contributions, and other transfer payments (OTP).

A Transfer Payment Program is defined as a collection of transfer payments (either voted or statutory) aimed at a common objective or set of objectives. Their purpose is "to further" departmental objectives and strategic outcomes and, as such, relate to departmental program activities (that reside in the PAA). TPPs leverage the strengths of communities and organizations to achieve specific government policy outcomes.

What to Submit

In order to reduce the volume of material in the RPP, departments are to provide a listing of TPPs that exceeded $5 million in the Estimates year along with the following statement "Further information on these Transfer Payment Programs can be found at http://www.tbs-sct.gc.ca/est-pre/estime.asp " in their RPP document.

Departments are then required to fill-in a template for this table.   The template is available on the TBS web site (along with the guidelines) at http://www.tbs-sct.gc.ca/est-pre/estime.asp .

Note, the template is not to be inserted into the printed document.   Departments are to post their completed template on their web site at the same time they post their tabled RPP document.

Departments must provide a URL address for the template along with their print-ready material.   This will allow TBS to link to the appropriate information.

The following table is an example of the template.

The following information provides additional direction in completing table 14:

1. Name of Transfer Payment Program : provide the name of the program under which the Terms and Conditions (Ts & Cs) were approved and indicate whether the payments are statutory or voted.
2. Start Date : indicate the initial date the program started.
3. End date : indicate the date the program will sunset (the date until payments are expected to be made - not the date the Ts&Cs need to be renewed).
4. Total Funding : indicate the total amount allocated by the department to the TPP since its inception (start date to end of last fiscal year).
5. Purpose of Transfer Payment Program : describe the nature of the TPP (reason for its establishment) and provide details on the type of transfer payments involved.
6. Objective(s) expected result(s) and outcomes : provide the goals, the planned results and the impact/effects of the TPP(should be consistent with the PAA).
7. Forecast Spending 2004-05 : provide the anticipated amount to be spent in the fiscal year (what you expect to see printed in Public Accounts).
8. Planned Spending 2005-06 : provide the estimated amount to be spent in the fiscal year.
9. Planned Spending 2006-07 : provide the estimated amount to be spent in the reporting year.
10. Planned Spending 2007-08 : provide the estimated amount to be spent in the fiscal year.
11. Program Activity : provide the title/name of the relevant Program Activity (PA).
12. Total Grants, Total Contributions, Total Other Transfer Payments and Total PA : complete the appropriate rows by providing the total dollar figure in each column.
13. Total Transfer Payment Program : provide the total dollar figure for each column.

Table 15: Foundations (Conditional Grants)

Budget 2003, Chapter 7, identified measures to improve the transparency and public accountability of foundations funded through conditional grants and included mandatory requirements for reporting in Report on Plans and Priorities (RPPs) and Departmental Performance Reports (DPRs).

Accordingly, departments responsible for administering funding agreements with foundations must incorporate in their RPP significant expected results to be achieved by the foundations and situate these results within the overall plans and priorities of the department.

" All " departments responsible for administering conditional grant agreements must complete " one " template for " each " foundation, " each " year, for the duration of the funding agreement .

What are Conditional Grants?

Conditional grants are transfer payments generally made to not-for-profit organizations for use over a number of years (or in perpetuity), for a specified purpose, pursuant to conditions contained in a funding agreement. In some cases, these organizations are referred to as foundations.

Because these organizations receive funding to be used over a number of years (or in perpetuity), departments are to report not only when the funding occurs but also throughout the life of the funding agreement.

What to submit

In order to reduce the volume of material in the RPP, departments are to provide a summary listing of Conditional Grants along with the following statement "Further information on these Conditional Grants can be found at http://www.tbs-sct.gc.ca/est-pre/estime.asp " in their RPP document.

Departments are then required to fill-in a template for this table.   The template is available on the TBS web site (along with the guidelines) at http://www.tbs-sct.gc.ca/est-pre/estime.asp .

Note, the template is not to be inserted into the printed document.   Departments are to post their completed template on their web site at the same time they post their tabled RPP document.

Departments must provide a URL address for the template along with their print-ready material.   This will allow TBS to link to the appropriate information.

The following table is an example of the template.

The following information provides additional direction in completing table 15:

1. Name of Foundation : provide the name of the Foundation.
2. Start Date : indicate the date the first agreement was signed/started.
3. End date : indicate the date the last agreement terminates/closes, if available.
4. Total Funding : indicate the total amount funded to the Foundation since the start date.
5. Purpose of Funding : describe the nature of the conditional grant administered by the Foundation.
6. Objective(s) expected result(s) and outcomes : provide the goals, the expected results and the impact/effects of the program and situate these within the overall plans and priorities of the department(should be consistent with PAA).
7. Summary of Annual Plans : summarize the plans provided by the Foundation in their annual corporate plans.
8. Forecast Spending 2004-05 : provide the anticipated amount to be spent in the fiscal year by department.
9. Planned Spending 2005-06 : provide the estimated amount to be spent in the reporting year by department.
10. Planned Spending 2006-07 : provide the estimated amount to be spent in the fiscal year by department.
11. Planned Spending 2007-08 : provide the estimated amount to be spent in the fiscal year by department.
12. Conditional Grant(s) : provide the total dollar figure in each column, if applicable.
13. URL to Foundation site : provide a link to the Foundation's site to facilitate access to further information on the organization and funding.

Table 16: Alternative Service Delivery

This purpose of this table is to display proposed initiatives to deliver programs or services that contribute significantly to the achievement of a department's or agency's mandate using alternative departmental forms and delivery mechanisms.

These reporting requirements apply to federal government departments and agencies listed in Schedules I, I.1, and II of the Financial Administrative Act , except where there is a statutory exemption (e.g., Canada Revenue Agency).

Departments and agencies are to report significant new Alternative Service Delivery (ASD) initiatives or renewal of existing ASD initiatives that are proposed or planned over the next three years.

A significant initiative has annual spending in excess of $20 million or meets any of the following criteria:

• poses a significant risk to the continuity of service delivery to Canadian citizens;
• represents a substantial change to the existing mix of industrial and regional benefits;
• includes sensitive issues in financial or human resource management that require Treasury Board ministerial direction;
• has an impact on the rights or entitlements of Canadian citizens;
• contributes significantly to the achievement of the department's mandate;
• or has an impact on official languages.

Possible departmental forms and delivery mechanisms include special operating agencies, legislated service agencies, departmental corporations, Crown corporations, administrative tribunals, shared governance corporations, partnerships and collaborative arrangements, contracting out, and other options described in the Treasury Board Secretariat's ASD site at http://www.tbs-sct.gc.ca/asd-dmps .

In order to reduce the volume of material in the RPP, departments are to provide a summary listing of programs and services that plan to use ASD initiatives over the next three years. For example:

Departments are then required to fill-in a template for this table.   The template is available on the TBS web site (along with the guidelines) at http://www.tbs-sct.gc.ca/est-pre/estime.asp .

Note, the template is not to be inserted into the printed document.   Departments are to post their completed template on their web site at the same time they post their tabled RPP document.

Departments must provide a URL address for the template along with their print-ready material.   This will allow TBS to link to the appropriate information.

The following table is an example of the template.

Add a new row for each proposed ASD initiative.

Table 17: Horizontal Initiatives

The objective of reporting on horizontal initiatives is to provide parliamentarians, the public and government with an overall picture of public expenditures, plans and priorities for all major horizontal initiatives.

A horizontal initiative is an initiative in which partners ^[9] , from two or more organizations, have established formal funding agreement (e.g. Memorandum to Cabinet, Treasury Board Submission, federal/provincial agreement) to work toward the achievement of shared outcomes. ^[10] Examples of horizontal initiatives include the Climate Change Initiative, Canada's Drug Strategy, and the Youth Employment Strategy.

A Horizontal Initiative template must be completed for all major horizontal initiatives that:

• Have been allocated federal funds that exceed $100M for the entire initiative; or
• Are key to the achievement of government priorities; or
• Have a high public profile.

The department, whose Minister sponsored the Memorandum to Cabinet or other formal agreements, is responsible for submitting the Horizontal Initiative Template to TBS ^[11] on behalf of all federal partners.

Federal partners who have received significant funding to deliver public programs are responsible for providing the lead department with planned expenditures and results information and contributing to the completion of the Horizontal Initiative Template.

If a department's involvement in a horizontal initiative is key to the achievement of its strategic outcome(s), the department should reflect this in the main body of the RPP.

In order to reduce the volume of material in the printed RPP, departments are to provide a summary listing of Horizontal Initiatives they are involved in along with the following statement "Further information on these Horizontal Initiatives can be found at http://www.tbs-sct.gc.ca/est-pre/estime.asp " in their RPP document.

Departments are then required to fill-in a template for this table.   The template is available on the TBS web site (along with the guidelines) at http://www.tbs-sct.gc.ca/est-pre/estime.asp .

Note, the template is not to be inserted into the printed document.   Departments are to post their completed template on their web site at the same time they post their tabled RPP document.

Departments must provide a URL address for the template along with their print-ready material.   This will allow TBS to link to the appropriate information.

Information provided in fields 1-11 is likely to remain the same throughout the reporting cycle of a horizontal initiative. Should changes occur, departments are responsible to update this information.

The following information provides additional direction in completing table 17:

1. Name of Horizontal Initiative : Provide the name of the horizontal initiative under which the Memorandum to Cabinet or other formal agreement was submitted. E.g. Canada's Drug Strategy - Renewed.
2. Name of Lead Department(s) : Provide the name of lead department(s). E.g. Health Canada.
3. Start Date of the Horizontal Initiative : Indicate the start date of the horizontal initiative. If programs have different start dates, please indicate the date when the first program started.
4. End Date of the Horizontal Initiative : Indicate the end date of the horizontal initiative funding allocation. If programs have different end dates, please indicate the date when the last program will end. Please indicate on-going if the initiative has been allocated on-going funding.
5. Total Funding Allocated to the Initiative : Indicate total federal funding allocated (start to end date) to the horizontal initiative.
6. Description of the Horizontal Initiative : Provide a brief description of the horizontal initiative including a rationale for the initiative, its linkages to government plans and priorities, and objectives. Also, please provide electronic links to further information where applicable.
7. Shared Outcome(s): Outcomes are targeted results to be achieved by all partners involved in the horizontal initiative. They indicate short, and long-term benefits to Canadians. Good outcomes are measurable, directional in nature, and provide some indication of the extent of change being pursued. E.g. availability of illicit drugs and harmful substances in Canada is reduced; demand for elicit drugs and harmful substances in Canada is reduced.
8. Governance Structure(s): Indicate the interdepartmental decision-making body and interdepartmental committees and coordinating structures established by the partners involved in the horizontal initiative. E.g. Ministers/Deputy Ministers/Assistant Deputy Ministers Committee (decision-making body); Directors General Committee; Management Board; Secretariat; External Advisory Committee; and other.
9. Federal Partners Involved in Each Program : Provide the name of each federal department involved in the horizontal initiative including lead departments. Please add rows if the space provided does not permit you to report on all partners .
10. Names of Programs : Provide the names of key federal programs by partner funded under the horizontal initiative. Please provide electronic links for further information where applicable. Expenditure and results information should be provided by partner and by program. Please add rows if the space provided does not permit you to report on all programs.
11. Total Allocation : Indicate the total federal funding allocation (start to end date) per partner and program for the duration of the initiative.
12. Planned Spending for 2005-2006 : Indicate the forecasted spending for fiscal year 2005-2006.
13. Expected Results for 2005-2006 : Indicate the planned results for fiscal year 2005-2006.
14. Results to be Achieved by Non-Federal Partners (if applicable): Provide a narrative on the expected achievements of other non-federal partners if applicable. This should include a discussion of each partner's planned expenditures and results in relation to both its partnership arrangement and its strategic outcomes.
15. Contact Information : Provide the contact information (address, phone number and e-mail) of the horizontal initiative manager who will be able to respond to inquiries on the horizontal initiative.
16. Approved by : Indicate the name of the person approving the horizontal initiative template.
17. Date Approved : Indicate the date when the horizontal initiative template was approved.

Instructions on How to Complete DPR Tables

(Instructions for completing the DPR tables are subject to change and will be finalized closer to the DPR exercise)

DPR tables compare planned spending to the actual expenditures for the most recently completed fiscal year.

Departments are to provide a brief explanation of the information presented and how it relates to the results achieved.

The Planned Spending column refers to the figures displayed in your RPP.

The Total Authorities column refers to total spending authorities received from the Treasury Board during the fiscal year.

The Actual Expenditures column refers to what is printed in Public Accounts of Canada.

Financial data can be presented in either thousands or millions of dollars (to one decimal point). Whichever value is chosen must be used consistently throughout the DPR.

If relevant, to the department the following 20 tables must be displayed in the DPR document:

1. Planned Spending and Full Time Equivalent (FTE)
2. Program Activities
3. Voted and Statutory Items listed in Main Estimates
4. Net Cost of Department
5. Contingent Liabilities
6. Loans, Investments and Advances (Non-Budgetary)
7. Source of Respendable and Non-Respendable Revenue
8. Revolving Fund - Statement of Operations; Statement of Cash Flows; and Projected Use of Authority
9. Resource Requirement by Branch or Sector
10. User Fees
11. Response to Parliament, Audits and Evaluations
12. Financial Statement
13. Sustainable Development Strategy
14. Procurement and Contracting
15. Details on Project Spending ^*
16. Status Report on Major Crown Services ^*
17. Details on Transfer Payments Programs (Grants, Contributions and Other Transfer Payments) ^*
18. Foundations (Conditional Grants) ¹²
19. Alternative Service Delivery ^*
20. Horizontal Initiatives ^*

* Special instructions apply to these tables.

If tables 15 to 20 are relevant to the department, the department must provide summary information in the printed DPR document and reference the following TBS web site http://www.tbs-sct.gc.ca/est-pre/estime.asp

Departments are required to fill-in templates that are available on the TBS web site (along with the guidelines) http://www.tbs-sct.gc.ca/est-pre/estime.asp . Once the template is completed departments are to post them on their web site at the same time they post their tabled RPP document.

Departments are also to provide a URL address for the above-mentioned templates and submit it to the appropriate TBS contact along with their RPP print-ready material.

The templates are not to be inserted into the printed document. They will be posted individually on the department's web site and TBS will link to them .

This table summarises and offers a comparison of the Main Estimates, Planned Spending, Total Authorities and Actual Spending. If necessary, explain any negative or positive variances between the categories.

The Main Estimates amount must be identical to that printed in current Main Estimates. The Planned Spending amount must be identical to that printed in the RPP. Any significant variances should be addressed in a paragraph or two, immediately following the table.

Table 1: Comparison of Planned Spending and Full Time Equivalents

Historical Comparison of Planned Spending and Full Time Equivalents

Table 2: Program Activit ies

The following table provides resource information for the most recently completed fiscal year. Once completed only the columns with content need to be displayed. The Total Main Estimates and Total Planned Spending amounts must be identical to the amounts displayed in table 1. Any significant variances should be addressed in a paragraph or two, immediately following the table.

Table 3: Voted and Statutory Items listed in Main Estimates

Any significant variances should be addressed in a paragraph or two, immediately following the table.

Table 4: Net Cost of Department

This table is designed to show the net cost of a department. It begins with the actual spending and adds services received without charge, and then adds or subtracts respendable and non-respendable revenue to arrive at the net cost of the department.

Any significant information the department may want to present should be addressed in a paragraph or two, immediately following the table.

Note: Total respendable and non-respendable revenue should match to a corresponding line in Table 1.

Table 5: Contingent Liabilities

Any significant information the department may want to present should be addressed in a paragraph or two, immediately following the table.

Table 6: Loans, Investments and Advances (Non-Budgetary)

This table is designed to display the Loans, Investments and Advances (the non-budgetary planned spending) a department is responsible for. Enter the non-budgetary information first by program activity and describe the loan, investment or advancement. Any significant variances should be addressed in a paragraph or two, immediately following the table.

Table 7: Sources of Respendable and Non-Respendable Revenue

For those departments that generate revenue, the following table identifies the source(s) of respendable and non-respendable revenue at the program activity level. Any significant variances should be addressed in a paragraph or two, immediately following the table.

Non-Respendable Revenue

Non-Respendable Revenue

Table 8: Revolving Funds

Any significant variances should be addressed in a paragraph or two, immediately following the table.

Statement of Operations

This table refers to the operating surplus or deficit of a Revolving Fund and not to cash.

 Since the table above refers to the Revolving Fund's operating surplus or deficit and not to cash requirements, the Fund has been calculated through accrual accounting. Therefore, the cash expenditures in the estimates do not affect the operating balance, and other items that must be considered when calculating the surplus or deficit do not require a direct cash outlay. The two can be reconciled as follows:

 Statement of Cash Flows

* Repeat the Surplus (Deficit) line from the table above

Projected Use of Authority

The line "Projected surplus (Drawdown)" matches the Cash surplus line from the table above.

Table 9: Resource Requirements by Branch/Sector level

This table is designed to explain the distribution of funding to a department at the Branch or Sector level. Any significant variances should be addressed in a paragraph or two, immediately following the table.

Table 10: User Fees

On March 31, 2004, Parliament gave legal effect to the User Fees Act with the aim of strengthening the elements of accountability, oversight, and transparency in the management of user fee activities. In light of the Act revisions to the 2003 External Charging Policy are expected. Departments are strongly advised to review the User Fees Act in its entirety and to seek legal counsel when interpreting the Act's applicability or other implementation requirements.

Section 7 of the User Fees Act requires that every Minister (with fees) cause a report to be tabled in Parliament containing specific user fee information. Under the new law, such reports must be tabled annually - on or before December 31 for the fiscal year having ended the previous March 31.

This User Fees template is provided in the following format such that departments may make use of the DPR as an existing parliamentary vehicle to meet the reporting requirements of the User Fees Act .

Departments will note that some of the reporting elements (e.g. forecast revenues and costs) are characteristic of information traditionally contained in RPPs. These elements are, nonetheless, required in this presentation in order to satisfy the requirements of the Act .

Departments are encouraged to be as comprehensive as possible and to respect the objective of transparency even in areas where complete adherence (due to lack of information) may not be possible at this time.

Departments are encouraged to supplement the template with hyperlinks to their respective web sites that contain additional detail.