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

Table 11: Response to Parliamentary Committees, Audits and Evaluations

Departments are to provide a list of any responses to Parliamentary Committee reports; recommendations made by the Auditor General; and internal or external audits and evaluations that pertain to the department's work for the fiscal year under review, along with a link or reference to more information.

Table 12: Financial Statements

The purpose of these statements is to present information on the financial position of departmental corporation at the reporting date, as well as its results of operations, net assets/liabilities and cash flow.

Departmental corporations listed in schedule II of the Financial Administration Act must include this information in their DPR document.

The financial statements should be produced in accordance with Treasury Board Accounting Standard 1.2 - Departmental and Agency Financial Statements which is available at the following URL address: www.tbs-sct.gc.ca/Pubs_pol/dcgpubs/accstd/tbasdafs_e.asp .

Table 13: Sustainable Development Strategies (SDS)

The purpose of reporting on the Sustainable Development Strategies (SDS) is to apprise parliamentarians of progress made against commitments contained in the SDS tabled in February 2001.

Departments should report progress against their commitments clearly and explicitly. For this purpose, the Commissioner of the Environment and Sustainable Development (CESD) has developed an inventory of the goals, objectives, targets and actions contained in the most recent SDS ( http://www.oag-bvg.gc.ca/domino/oag-bvg.nsf/html/environment.html ). Departments may wish to present highlights of their achievements in the DPR and provide a reference to a more detailed progress report. Since the CESD has stated that departmental progress will be audited against the inventory, departments may find it more efficient to use the inventory as the basis of their detailed progress report. If further information is required related to the reporting/monitoring of progress on SDS commitments, please contact the Commissioner of the Environment and Sustainable Development.

Departments and agencies should address the following points in their summary report in the DPR:

Departments listed below should report on specific results relating to their Sustainable Development Strategy:

• Agriculture and Agri-Food Canada
• Atlantic Canada Opportunities Agency
• Canada Customs and Revenue Agency
• Economic Development Agency of Canada for Quebec Regions
• Canadian Heritage
• Canadian International Development Agency
• Citizenship and Immigration Canada
• Department of Finance Canada
• Department of Foreign Affairs and International Trade
• Department of Justice
• Environment Canada
• Fisheries and Oceans Canada
• Health Canada
• Human Resources Development Canada
• Indian and Northern Affairs Canada
• Industry Canada
• National Defence
• Natural Resources Canada
• Parks Canada
• Public Works and Government Services Canada
• Solicitor General Canada
• Transport Canada
• Treasury Board of Canada Secretariat
• Veterans Affairs Canada
• Western Economic Diversification Canada

Other departments may report on progress towards meeting their SDS goals or commitments as appropriate.

Table 14: Procurement and Contracting

For reporting purposes departments may wish to consider the following example of procurement and contract reporting:

Departments may also wish to consult the following Web sites:

• Government's Annual Contracting Activity Report :
  www.tbssct.gc.ca/pubs_pol/dcgpubs/con_data/siglist_e.html
• The Government's electronic tendering service
  www.merx.com

Organizations listed below are required to report on procurement and contracting in their DPR:

• Canadian International Development Agency
• Canadian Space Agency
• Correctional Services Canada
• Fisheries and Oceans Canada
• Foreign Affairs and International Trade (Foreign Affairs Canada)
• Health Canada
• Human Resources and Skills Development Canada
• Indian and Northern Affairs Canada and Canadian Polar Commission
• Industry Canada
• International Trade Canada
• National Defence
• Natural Resources Canada
• Public Works and Government Services
• Royal Canadian Mounted Police
• Social Development Canada
• Transport Canada
• Treasury Board of Canada Secretariat

Table 15: Details on Project Spending

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

In order to reduce the volume of material in the DPR, 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 DPR 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.

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

Table 16: 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 DPR, 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 DPR 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 following 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:

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 17: Details on Transfer Payments Programs

The Policy on Transfer Payments states: " departments must include in the Departmental Performance Report evidence of results achieved, related to results commitments and specific planned results in Reports on Plans and Priorities for each transfer payment program with transfers of excess of five million dollars "

Departments are therefore required to report on the results of TPPs, or the progress made to date, against the planned results stated in the RPPs, for each TPP where total transfer payments exceed five million dollars for the reporting fiscal year.

" 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.

Emphasis is placed on the reporting of results achieved, that is, reporting on how well a TPP is accomplishing its defined objectives, as measured against expected results and outcomes.

NOTE: Conditional Grants are to be reported separately using the "Conditional Grants to Foundations" template.

What are Transfer Payments (TPs)?

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 (OTPs).

What are Transfer Payment Programs (TPPs)?

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 DPR, departments are to provide a summary listing of TPP in excess of $5 million along with the following statement "Further information on these Transfer Payments Programs 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 DPR 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.

_________________

* For TPPs reporting through PAs, repeat relevant rows for each additional PA.

The following information provides additional direction in completing table 17.

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 which payments are expected to be made - not the date the Terms and Conditions need to be renewed)
4. Total Funding : indicate the total amount allocated by the department to the program since its inception (start date to end of reporting period)
5. Description of TPP : 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 your RPP which is based on the PAA)
7. Achieved results or progress made : provide the achieved results or the progress made against the expected results
8. Actual 2003-04 : provide the actual amount spent in the fiscal year
9. Actual 2004-05 : provide the actual amount spent in the fiscal year
10. Planned 2005-06 : provide the estimated amount to be spent in the reporting year as identified in your RPP
11. Total Authorities 2005-06 : provide the total amount authorized by Parliament in the reporting fiscal year (Main Estimates plus Supplementary Estimates)
12. Actual 2005-06 : provide the actual total amount spent by the department on the TPP in the reporting fiscal year
13. Variances : provide the difference between the planned expenditures and the actual $ spent during the reporting year.
14. Program Activity : provide the title/name of the relevant "departmental" program activity (PA) ^[13]
15. Total Grants, Total Contributions, Total Other Transfer Payments (OTPs) and Total PA : complete the appropriate rows by providing the total dollar figure in each column
16. Total Transfer Payment Program : provide the total dollar figure for each column
17. Comments on Variances : explain why the variance (between planned expenditures and the actual $ spent, during the reporting year) occurred, and, apprise of plans to bring expectations and capacity into alignment where required.
18. URL to Last Evaluation : provide the hyperlink to last evaluation carried out on the TPP or indicate the due date for the next evaluation if no evaluation has been carried out yet

Table 18: 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 Reports on Plans and Priorities (RPPs) and Departmental Performance Reports (DPRs).

Accordingly, departments responsible for administering funding agreements must report on the significant results achieved by the Foundation(s) in its DPR for the duration of the funding agreement and situate these results within the overall results achieved by 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 .

Departments must also incorporate any significant or noteworthy findings from independent evaluations into their annual DPR.

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 DPR, departments are to provide a summary listing of Foundations using conditional grants along with the following statement "Further information on these Foundations 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 DPR 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 18:

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 allocated to the Foundation since the start date
5. Description of Funding : describe the nature of the endowment (reason for its establishment) administered by the Foundation
6. Objective(s) expected result(s) and outcomes : provide the goals, the planned results and the impact/effects of the program
7. Achieved results or progress made : provide the achieved results or the progress made against the expected results and situate these results within the overall result achieved by the department
8. Actual 2003-04 : provide the actual amount spent in the fiscal year by the department
9. Actual 2004-05 : provide the actual amount spent in the fiscal year by the department
10. Planned 2005-06 : provide the estimated amount to be spent in the reporting year as identified in the departmental RPP
11. Total Authorities 2005-06 : provide the total amount authorized by Parliament in the reporting year (Main Estimates plus Supplementary Estimates)
12. Actual 2005-06 : provide the actual total amount spent by the department on Foundation in the reporting fiscal year
13. Variances : provide the difference between the planned expenditures and the actual $ spent during the reporting year
14. Conditional Grant(s): complete the row by providing the total dollar figures in each column, if applicable
15. Comments on Variances : explain why the variance (between planned expenditures and the actual $ spent during the reporting year) occurred, and, apprise of plans to bring expectations and capacity into alignment where required.
16. URL to Last Evaluation : provide the hyperlink to last evaluation carried out on the foundation or indicate the due date for the next evaluation if no evaluation has been carried out yet
17. URL to Foundation site: provide link to the foundation's site to facilitate access to further information on the organization and funding.
18. URL to Annual Report : provide link to foundation's annual report tabled by Minister

Table 19: Alternative Service Delivery

This purpose of this table is to display active or completed initiatives to deliver programs or services that contribute significantly to the achievement of a department's or agency's mandate using alternative organizational 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 on the status of 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 alternative organizational 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 DPR, departments are to provide a summary listing of programs or services using alternative service delivery along with the following statement "Further information on these Programs or Services 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 DPR 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.

Alternative Service Delivery for DEPARTMENT X

Table 20: 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 [^[14]]  , from two or more organizations, have established a formal funding agreement (e.g. Memorandum to Cabinet, Treasury Board Submission, federal/provincial agreement) to work toward the achievement of shared outcomes [¹⁵] 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, who's Minister sponsored the Memorandum to Cabinet or other formal agreements, is responsible for submitting the Horizontal Initiative Template to TBS [^[16]] on behalf of all federal partners. The Horizontal Initiative Template should be converted to html format and translated in both official languages.

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 DPR.

In order to reduce the volume of material in the DPR, departments are to provide a summary listing of programs horizontal initiatives they are involved in and indicate whether or not they are the lead or a partner along with the following statement " Further information on Horizontal Initiatives 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 DPR 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 20:

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, 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, indicate the date when the last program will end. Indicate "ongoing" if the initiative has been allocated ongoing 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. Provide links to further information, where applicable, as well.
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. reduce the availability of illicit drugs and harmful substances in Canada; reduce the demand for illicit drugs and harmful substances in Canada.
8. Governance structure(s) : Indicate the interdepartmental decision-making body and interdepartmental committees and co-ordinating structures established by the partners involved in the horizontal initiative, e.g. a ministers/deputy ministers/assistant deputy ministers' committee (decision-making body); a general directors' committee; a management board; a secretariat; or an external advisory committee.
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. Provide links for further information, where applicable, as well. 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. Forecasted spending for 2005-06 : Indicate the forecasted spending for fiscal year 2005-06.
13. Actual spending in 2005-06 : Indicate actual spending during fiscal year 2005-06.
14. Planned results for 2005-06 : Indicate what your planned results were for fiscal year 2005-06.
15. Achieved results in 2005-06 : Indicate the results achieved in fiscal year 2005-06. If they are different from planned results, provide an explanation in the comments section.
16. Comments on variances : Provide any comments you may have regarding variances in expenditures and results.
17. Results achieved by non-federal partners : Provide a narrative on the achievements made by other non-federal partners. This should include a discussion of each partner's expenditures and performance accomplishments in relation to both its partnership arrangement and its strategic outcomes.
18. Contact information : Provide the contact information (address, phone number, and e-mail address) of the horizontal initiative manager who will be able to respond to inquiries made for further information on the horizontal initiative.
19. Approved by : Indicate the name of the person approving the horizontal initiative template.
20. Date approved : Indicate the date when the horizontal initiative template was approved.

Section IV – Other Items of Interest

This section is designed to provide an area for departments to include additional items of interest that may not be covered in the RPP or DPR guidelines.

For example, if departments wish to address corporate services as an item of interest, we would recommend one or two pages be provided that cover the following:

• A description of corporate services (as per the PAA);
• Total corporate service spending (as per the Annual Reference Level Update (ARLU)) for the RPP and actual spending for the DPR;
• Allocation of corporate services funding among the other program activities as displayed in the Main Estimates (based on the allocation model used in the ARLU);
• Sharing of corporate services functions with other departments;
• Any specific initiatives or areas that impact one or more of the departmental priorities or impact significantly on overall departmental performance (as discussed in Section I) and a clear explanation on how they are impacting them.  

General Information

Tabling in Parliament

Report on Plans and Priorities , are expected to be tabled in the House of Commons in late March and the Departmental Performance Reports in early November. The exact dates will be conveyed to the Senior Financial Officers and RPP\DPR Co-ordinators via a call letter.

Treasury Board of Canada, Secretariat (TBS) and Departmental Responsibilities

Although the President of the Treasury Board will table these documents on behalf of Ministers, responsibility for the quality, integrity, completeness and translation of the information presented to Parliament rests with the department.

The department is to use its departmental symbol on the first inside page provided that it have been approved by the Federal Identity Program (FIP) or has been granted an exemption.

The department must continue to provide its minister's signature on the first inside page of the print-ready document if he or she has not signed the Minister's message. TBS will continue to print, table and distribute all RPP documents.

The department will continue to be charged overtime fees as a result of failing to submit a complete document (with the Minister's signature) by the official submission due date.

The department will continue to be charged for copies to Parliament and to the Depository Services Program.

Inquiries

All inquiries should be directed to the appropriate Officer identified on the Contact List.

What to Submit

Departments must provide a one-sided original-signed submission along with four copies (in each official languages), a print order form, the original electronic file, a plain vanilla html file and a PDF file.

In accordance with the Government On-line policy, the planning and performance documents are to be made available on the Internet. The archive of earlier versions is located at:

http://www.tbs-sct.gc.ca/tb/estimate/estimE.html or
http://www.tbs-sct.gc.ca/tb/estimate/estimF.html .

TBS will post all RPP and DPR documents in HTML and PDF on its Internet site.

The department is to clearly label all diskettes or CDs with a departmental contact and phone number and to specify which software and version is being used (e.g., WordPerfect 8.0). The department is then welcome to copy or link to the TBS files after tabling has occurred.

Where to Submit

We recommend that the department deliver its RPP or DPR document to TBS by messenger.

TBS Web Site

This guide and other Estimates material can be found on the Treasury Board of Canada, Secretariat site at:

http://www.tbs-sct.gc.ca/tb/estimate/estimE.html or
http://www.tbs-sct.gc.ca/tb/estimate/estimF.html

Electronic Reporting

Along with paper copies, RPPs and DPRs must be submitted electronically to TBS in PDF and HTML formats.

This section provides guidance on how electronic versions of RPPs and DPRs should be formatted and programmed. This text is therefore relatively technical and aimed at the personnel responsible for producing these electronic files.

Consequently, these instructions assume that the reader is proficient in HTML programming and PDF file manipulation.

For sake of clarity, the term "document" refers to the RPP or DPR being submitted, and the term "department" refers to departments or agencies authoring the RPP or DPR.

Submission process for electronic versions of RPPs/DPRs

The department can email or send a CD or diskette(s) with electronic copies of the document, in both official languages, to the appropriate TBS Officer (see Contact List).

Three electronic formats are to be provided:

PDF format (viewable with Adobe Acrobat 4.0 and up)

HTML format, along with relevant images in .GIF or .JPG formats

Native format used to author the document (i.e. MS Word, Word Perfect, etc.)

The CD or diskette(s) should be labelled with: title of the document; department's name; file formats provided; departmental contact; and telephone number.

For example:

Web links in PDF and HTML versions

PDF and HTML versions will be posted electronically on the TBS web site. It is important to ensure that web links provided in these files are functional and up to date. Also, make sure that all URL addresses in web links start with "http://".

Specific Requirements for HTML Files

Organization of files on CD/Diskette

The document should be submitted into one HTML file for each official language, so that the whole content in each language appears in one single web page. Each HTML should include a table of contents followed by the body of the document.

Images should be placed in an "image" sub-directory.

Replace references to page numbers with hyperlinks and anchors

Page numbers used in PDF and native versions of the document are irrelevant in HTML. Textual references to page numbers, including those found in the table of contents, should be replaced with hyperlinks pointing to the appropriate area of the document.

Footnotes

Footnote references in tables and text should feature hyperlinks that point to corresponding footnote text. The text should be located directly below the section or table it serves.

HTML conversion issues using popular word processing software

HTML conversions resulting from the "Save to HTML" feature from popular word processing software such as MS Word and Word Perfect provide HTML code filled with formatting information that conflicts with the CLF style sheet. As a result, direct HTML output from these software tools is not acceptable. It is instead recommended to use HTML editing tools, such as Microsoft Front Page, to prepare the HTML files and eliminate unnecessary coding.

Use of HTML validation service

Once the HTML document is prepared, it is recommended that the department use a validation service. The service will alert to the use of poor coding and illegal instructions. A free validation service is offered at http://validator.w3.org/file-upload. HTML. The code should be tested with HTML 4.01 Transitional set as the minimum acceptable specification. Two lines of code must be added at the very top of your HTML files before proceeding to validation:

<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN">

<meta http-equiv="Content-Type" content="text/html, charset=iso-8859-1">

Common Look and Feel - Government Standards

TBS is using a specialized toolkit that transposes the visual appearance of received HTML to meet Common Look and Feel (CLF) standards for web publishing (see http://www.cio-dpi.gc.ca/clf-nsi/index_e.asp ). This process is most successful when the following rules are observed regarding web files received from departments:

Body text

Body text in HTML should be one column wide and fit into 450 pixels.

Formatting and conflicts with the CLF style sheet

Several HTML tags conflict with the CLF style sheet and must not be used such as the <font> tag,. Only use the following font tags:

Headers tags <h1>, <h2>, <h3>, <h4>

Bold font tag <strong>

Italic font tag <em>

HTML files submitted should not use any scripting (JavaScript, VBScript, ASP, etc.) or framing.

Tables

An honest attempt should be made to fit tables in a width of 450 pixels.

If a table cannot be squeezed into 450 pixels without harming its clarity, a maximum size of 650 pixels is tolerated. Most PC users will still be able to view and print a table 650 pixels wide in its entirety.

Tables wider the 650 pixels should be transferred into an image file and processed as diagrams (see below)

Diagrams

Any diagram or very wide table should be converted into an image file. The image file should be provided in JPG or GIF format and be of sufficiently high resolution so that its text remains legible at 100% zooming.

All image files, whether diagrams, tables or photographs, must have an appropriate text descriptor ("alt" instruction) to support screen readers used by the visually impaired.

When the image exceeds 450 pixels in its native size, its view should be reduced in the HTML page to 450 pixels, but available in its native resolution by clicking on the reduced view. Note that the same GIF file is used for both the reduced and the native size views.

RPP/DPR Relationships to Other Expenditure Management Documents

The Reports on Plans and Priorities (RPP) and Departmental Performance Reports (DPR) are two of eleven products that pertain to a normal government expenditure cycle and that are tabled in Parliament:

1. Minister of Finance's Budget
2. The Government Expenditure Plan and Main Estimates (Parts I and II of the Estimates)
3. Interim Supply for Main Estimates
4. Full Supply for Main Estimates
5. Supplementary Estimates (A)
6. Full Supply for Supplementary Estimates (A)
7. Supplementary Estimates (B)
8. Full Supply for Supplementary Estimates (B)
9. Reports on Plans and Priorities (Part III of the Estimates)
10. Public Accounts.
11. Departmental Performance Reports (Part III of the Estimates)

The Budget is the Government's statement of its fiscal, economic and social policies and sets out government-wide priorities for the upcoming year. It is prepared by the Department of Finance and the Minister of Finance announces these policies in a statement, known as the "Budget Speech". The Budget sets out the Government's broad spending plans and programs for the upcoming year, including the amount of money needed to finance these activities and how the money will be obtained. It is a blueprint for how the Government wants to set the annual economic agenda for Canada. The budget is usually tabled in early spring and, at times, can be preceded by an Economic and Fiscal Update . Departmental spending plans, as reflected in Estimates that are tabled in Parliament for approval, are based on the priorities and initiatives outlined in the Government's Budget.

Estimates – The purpose of Estimates is to present to Parliament information in support of budgetary and non-budgetary spending authorities that will be sought through Supply Bills ^[17] . These authorities are divided into two categories - Voted and Statutory.

Voted authorities are those for which the government must seek Parliament's approval annually through an Appropriation Act. Statutory authorities are those that Parliament has approved through other legislation and sets out both the purpose of the expenditures and the terms and conditions under which they may be made. Statutory spending is included in the Estimates for information only.

The Estimates family consists of several parts, of which Parts I and II are co-joined:

Part I of the Estimates - The Government Expenditure Plan provides an overview of federal spending (the government's proposed expenditure requirements for the new fiscal year) and explains the relationship of the key elements of the Main Estimates to the Expenditure Plan as set out in the Budget.

Part II of the Estimates - Main Estimates (also known as "the Blue Book") identifies the majority ^[18]of the government's proposed spending for the upcoming fiscal year. In addition to several summary listings at the front of the document, individual department, agency and appropriation-dependent Crown corporation resource requirements are displayed by "program activity" - broken down, as appropriate, into a variety of components including: Operating, Capital, Transfer Payments, Loans Investments and Advancements and Revenues.

Parts I and II of the Estimates are tabled concurrently on or before March 1 in accordance with House of Commons Standing Order 81(4).

Main Estimates support the introduction of two Supply Bills. Interim Supply for Main Estimates (in March) normally provides three months worth of funding, giving Standing Committees time to review the proposed spending requests. Full Supply for Main Estimates (in June) provides the balance of funding once the Standing Committees have completed their review using the more detailed document Reports on Plans and Priorities (RPP).

(b) The balance of the government's proposed spending is identified through Supplementary Estimates.

Supplementary Estimates are used to seek spending authority for insufficiently developed items at the time Main Estimates were prepared. They also provide information on new items and update forecasts on statutory programs.

Supplementary Estimates are normally tabled twice a year, in early November and late February/early March. Under special circumstances, multiple Supplementary Estimates documents can be tabled within a fiscal year.

Supplementary Estimates documents support their corresponding supply bills, which are introduced to Parliament in December and March in accordance with established Parliamentary supply protocols.

Part III of the Estimates – Departmental Expenditure Plans are divided into two components: Reports on Plans and Priorities (RPPs) and Departmental Performance Reports (DPRs). With some exceptions, all of the departments and agencies named in Schedules I, I.1 and II of the Financial Administration Act must prepare an annual RPP and a DPR document. Crown corporations do not prepare these documents.

The Report on Plans and Priorities is an individual departmental planning document covering a three-year period. Its fundamental purpose is to provide an opportunity for departments and agencies to explain and justify to Parliament their detailed spending plans and priorities as they relate to the proposed authorities outlined in Part II of the Estimates.

Planned spending is presented on a program by activity basis and is linked to a department's strategic outcomes, departmental priorities, programs, services, and expected results. Additional detail on major capital and crown projects, grants and contributions, revenues, revolving funds, loans, investments and advances, and net program costs is also provided. Special reporting requirements have been added over the last several years to deal with Foundations, External Charging, Alternative Service Delivery, and Major Regulatory and Horizontal Initiatives.

To ensure that the planned spending figures presented in the RPPs are consistent with the Main Estimates and the Budget announcement, which normally occurs in late February, the RPPs are traditionally tabled in Parliament towards the end of March. Standing Committees use these detailed documents to help review departmental requests before they report back to Parliament in June (which is when the balance of Supply for Main Estimates is requested).

The Departmental Performance Report is an individual departmental performance report covering the most recently completed fiscal year. Its fundamental purpose is to provide Parliamentarians with a report on results and accomplishments as established in the corresponding RPP in order to provide parliamentarians with a sense of confidence in the government's sound stewardship of public resources.

The financial information presented in the DPR deals with actual expenditures that are reflected in Public Accounts. The financial information is presented on a program by activity basis and is linked to a department's strategic outcome, departmental priorities, programs, services and results. The additional detail and special reporting requirements are the same as that outlined in the RPP above. DPRs are normally table in late October or early November.

Parliamentarians may also use these documents to ensure that departments and agencies are performing as anticipated or may serve as a basis to review a program, service or priority as necessary.

The Public Accounts of Canada is an annual statement and review of government expenditures prepared by the Receiver General as required by section 64 of the Financial Administration Act . The report covers the fiscal year of the Government, which ends on March 31, and is prepared from data contained in the accounts of Canada and from more detailed records maintained in departments, agencies and Crown corporations. Public Accounts are normally tabled in the fall preceding the tabling of DPRs.

Contact List

For questions of the RPP/DPR guidelines:

Jo-Anne Munro (RPP) (613) 957-0567                Munro.Jo-Anne@tbs-sct.gc.ca
Anne Routhier (DPR)         (613) 957-7056          Routhier.Anne@tbs-sct.gc.ca

For questions on DPR production process:

Maggie Sztajerowska         (613) 957-7181           Sztajerowska.Maggie@tbs-sct.gc.ca

1     For the purposes of this guide, the word "department" shall refer to both departments and agencies.

2     Program activities represent aggregations of programs and services and, depending on program complexity, can consist of multiple levels.

3     This may consist of but is not limited to: Government On-Line (GOL); Service Improvement Initiative; Social Union Framework (SUFA); etc.

4     For reproduction purposes, the Minister should sign the document using black ink.

5    The priority type should be the same as that displayed in the previous RPP.

6    Insert the status of each priority as: Successfully met; Not met; Exceeded expectations.

7    The "Net Planned Spending" line under the forecast column should reflect the department's best estimate of their cash expenditures- in other words, what the department would expect to see published in the upcoming Public Accounts.

8    For TPPs reporting through several PAs, repeat the relevant rows for each additional PA.

9    Types of Partners: Other federal departments or agencies, other national governments, provincial and territorial governments, municipal governments, non-governmental organizations, private sector organizations, first nations, and other organizations.

10    A Shared Outcome is an outcome that partnering departments plan to achieve as a result of their collective programming efforts. A shared outcome should contribute to the achievement of the partners' strategic outcomes

11   Horizontal Templates should be submitted to Irma Bala at Bala.Irma@tbs-sct.gc.ca (telephone (613) 946-4667) on the same due date as the RPP. Irma Bala can also answer questions about reporting requirements on horizontal initiatives. Examples of completed Horizontal Templates can be found on the TBS Horizontal Initiative Website ( http://www.tbs-sct.gc.ca/rma/eppi-ibdrp/hrdb-rhbd/profil_e.asp ).

12     Special instructions apply to these tables.

13     For TPPs reporting through several program activities, repeat the relevant rows for each additional program activity.

14    Types of Partners: Other federal departments or agencies, other national governments, provincial and territorial governments, municipal governments, non-governmental organizations, private sector organizations, first nations, and other organizations.

15    A Shared Outcome is an outcome that partnering departments plan to achieve as a result of their collective programming efforts. A shared outcome should contribute to the achievement of the partners' strategic outcomes.

16    Horizontal Templates should be submitted to Irma Bala at Bala.Irma@tbs-sct.gc.ca (telephone (613) 946-4667) on the same due date as the RPP. Irma Bala can also answer questions about reporting requirements on horizontal initiatives. Examples of completed Horizontal Templates can be found on the TBS Horizontal Initiative Website ( http://www.tbs-sct.gc.ca/rma/eppi-ibdrp/hrdb-rhbd/profil_e.asp )..

17   Supply Bills are introduced to Parliament and once granted royal assent become Appropriation Acts.

18    The balance of the government's proposed spending is identified through Supplementary Estimates.