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Section III: Supplementary Information

Organizational Information

The Honourable Chuck Strahl, Minister of Indian Affairs and Northern Development and Federal Interlocutor for Mtis and Non-Status Indians is the Minister responsible for Indian Residential Schools Resolution Canada.

As illustrated in the organizational chart below, the Minister is supported by the Department's Executive Director and Deputy Head. The Executive Director and Deputy Head are accountable for the overall management of the Department, strategic policy direction, and the provision of executive support to the Minister.

The Departments organizational structure changed over the year to better meet the mandate to resolve claims and address issues arising from the legacy of Indian residential schools as well as the larger objective of reconciliation and building a new relationship with Aboriginal peoples.

Below is the structure as of March 31, 2007.

Indian Residential Schools Resolution Canada

Organization Chart of the Indian Residential Schools Resolution Canada

The Executive Director and Deputy Head is directly supported by the Assistant Deputy Minister. He is responsible for ensuring the successful implementation of the Indian Residential Schools Settlement Agreement and the continued resolution of claims under the National Resolution Framework.

The Assistant Deputy Minister (ADM) is accountable for providing the executive leadership for the management and operations of the Office of the Indian Residential Schools Resolution Canada, including the development and implementation of key departmental priorities, issues and policies to enhance the Department's capacity to promote and advance its transformation to implement the Indian Residential Schools Settlement Agreement.

The Director General, Corporate Services, is accountable for managing and providing corporate leadership in the development of programs, plans and strategies to integrate and ensure the integrity of corporate priorities in human resources, finance, administration, materiel management, procurement, Information Technology, Access to Information and Privacy Program, internal audit and evaluation, records management, and performance management.

The Director General, Operations, is accountable for the management of operations relating to the Alternative Dispute Resolution process and ensuring that claims are administered and resolved in accordance with established program authorities; processes and the approved compensation framework; as well as the transition from the Alternative Dispute Resolution process to the Independent Assessment Process under the Settlement Agreement. The Director General is also accountable for: the management of litigation; the health-related components of the National Resolution Framework; and the management and delivery of an extensive research program which supports litigation, the Alternative Dispute Resolution process and preparations for the Common Experience Payment.

The Director General, Policy, Partnerships & Communications, is accountable for developing and monitoring the implementation of the Department's strategic policy framework; and providing policy advice and support to the Executive Director and Deputy Head and the Department on issues related to claims resolution as well as broader healing and reconciliation; This Director General is also responsible for the overall communications of the Department which includes: internal and external communications, media relations, strategic communications planning, and Parliamentary Affairs including liaison with Parliamentarians and the Minister's Office; Outreach to Aboriginal communities, Indian Residential Schools survivor societies, and the general public; liaison with national and regional Aboriginal organizations; and the strategic management and administrative delivery of the Commemoration Program, and Policy and Consultation Program. This Directorate also oversees the Partnership Agreement Program.

The Interim Executive Director of the Independent Assessment Process (IAP) is accountable for the implementation of the IAP Secretariat, ensuring that it operates in a manner that meets the objectives and enforceable requirements of the Settlement Agreement with respect to IAP. The IAP-Secretariat must also be operated and managed in way that supports requirements for independence and scrutiny by the Independent Monitor appointed by the courts for overseeing the implementation of IAP. The IAP Secretariat is required to resolve a minimum of 2,500 claims per year and meet the 9 month standard for scheduling hearings. Moreover, the position requires that effective measures are in place within the IAP-Secretariat to receive the automatic and elective transfer of thousands of claims from the current DR model.

The Interim Executive Director for the Truth and Reconciliation Commission (TRC) is responsible for establishing the basic structures of the TRC and for ensuring that preparations have been completed to enable Commissioners to begin addressing their mandate. The Interim Executive Director is also responsible for providing professional leadership and rigorous attention to detail in identifying the requirements associated with setting up the Commission and in developing and implementing accountability systems and other Treasury Board requirements while respecting the TRC mandate.

The Director of Implementation Coordination is accountable for coordinating Departmental initiatives to ensure that Indian Residential Schools Resolution Canada can meet the requirements of the Settlement Agreement.

Table 1: Comparison of Planned to Actual Spending (including Full-time Equivalents)


($ millions )

2004–05 Actual

2005–06 Actual

2006–07

Main Estimates

Planned Spending

Total Authorities

Total Actuals

Claims Resolution

$66.6

$159.2

$208.6

$208.6

$243.1

$224.5

 

Total

$66.6

$159.2

$208.6

$208.6

$243.1

$224.5

Less: Non-respendable revenue

$0

$0

N/A

$0

N/A

$0

Plus: Cost of services received without charge

$3.1*

$5.3

N/A

$8.2

N/A

$6.5

Total Departmental Spending

$69.7

$164.5

N/A

$216.8

N/A

$231.0

Full-time Equivalents

166

208

N/A

300

N/A

276


*Note: In the 2004 – 2005 Departmental Performance Report the cost of services received without charge were indicated as $8.4M. These were based on the estimates available at that time. The actual costs of services received without charge was $3.1M.

Table 2: Resources by Program Activity

($ millions)


2006–07

Program Activity

Budgetary

Plus: Non- budgetary

Total

Operating

Capital

Grants

Contributions and Other Transfer Payments

Total: Gross Budgetary Expenditures

Less: Respendable Revenue

Total: Net Budgetary Expenditures

Loans, Investments,and Advances

Claims Resolution

Main Estimates

$202.6

-

-

$6.0

$208.6

-

$208.6

-

$208.6

Planned Spending

$202.6

-

-

$6.0

$208.6

-

$208.6

-

$208.6

Total Authorities

$237.1

-

-

$6.0

$243.1

-

$243.1

-

$243.1

Actual Spending

$218.7

-

-

$5.8

$224.5

-

$224.5

-

$224.5


Table 3: Voted and Statutory Items

($ millions)


Vote or Statutory Item

Truncated Vote or Statutory Wording

2006–07

Main Estimates

Planned Spending

Total Authorities

Total Actuals

52

Operating expenditures

$196.2

$196.2

$234.3

$215.9

54

Contributions

$6.0

$6.0

$6.0

$5.8

(S)

Contributions to employee benefit plans

$6.4

$6.4

$2.7

$2.7

 

Total

$208.6

$208.6

$243.1

$224.5


Table 4: Services Received Without Charge


($ millions )

2006–07 Actual Spending

Accommodation provided by Public Works and Government Services Canada

$3.0

Contributions covering the employer's share of employees' insurance premiums and expenditures paid by the Treasury Board of Canada Secretariat (excluding revolving funds); employer's contribution to employees' insured benefits plans and associated expenditures paid by the Treasury Board of Canada Secretariat

$1.4

Salary and associated expenditures of legal services provided by the Department of Justice Canada

$2.1

Total 2006–07 Services received without charge

$6.5


Table 8: Resource Requirements by Branch or Sector


2006–07

Department

Program Activity
Claims Resolution (millions)

Office of the Deputy Minister

Planned Spending

$2.0

Actual Spending

$1.0

Operations

Planned Spending

$158.7

Actual Spending

$202.0

Corporate Services

Planned Spending

$30.0

Actual Spending

$11.2

Policy, Partnership & Communication

Planned Spending

$11.0

Actual Spending

$7.4

Implementation Coordination

Planned Spending

$0.5

Actual Spending

$0.3


Note: Resources for Employee Benefits in an amount of Planned amount of $6.4 and an actual of $2.7 have not been apportioned to the Branches.

Table 11: Details on Project Spending

Supplementary information on Project Spending can be found at
http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp.

Table 13: Details on Transfer Payment Programs (TPPs)

Supplementary information on Transfer Payment Programs (TPPs) can be found at
http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp.

Table 15: Financial Statements of Departments and Agencies (including Agents of Parliament)

Indian Residential Schools Resolution Canada

Statement of Management Responsibility

Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2007 and all information contained in these statements rests with departmental management. These financial statements have been prepared by management in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.

Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management's best estimates and judgment and gives due consideration to materiality. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the department's financial transactions. Financial information submitted to the Public Accounts of Canada and included in the department's Departmental Performance Report is consistent with these financial statements.

Management maintains a system of financial management and internal control designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are in accordance with the Financial Administration Act, are executed in accordance with prescribed regulations, within Parliamentary authorities, and are properly recorded to maintain accountability of Government funds. Management also seeks to ensure the objectivity and integrity of data in its financial statements by careful selection, training and development of qualified staff, by organizational arrangements that provide appropriate divisions of responsibility, and by communication programs aimed at ensuring that regulations, policies, standards and managerial authorities are understood throughout the department.

The financial statements of the department have not been audited.


Peter Harrison

Penny Levesque

Peter Harrison, Deputy Head
(Ottawa, Canada)
(August 17, 2007)
Penny Levesque, Senior Financial Officer

 


Statement of Operations (Unaudited)
For the Year Ended March 31

 

 

(in thousands of dollars)

2007

2006 (restated - Note 8)

Transfer payments to Aboriginal groups

11,816

532,099

 

Operating expenses

Professional and special services

52,120

62,065

Salaries and employee benefits

22,025

18,754

Other operating

3,908

3,746

Travel

3,502

3,237

Accommodation

3,027

2,261

Communications professional Services

2,811

1,170

Amortization

522

534

Total operating expenses

87,915

91,767

Total Expenses

99,731

623,866

 

Revenues

Miscellaneous revenues

5

1

 

Total Revenues

5

1

 

Net Cost of Operations

99,726

623,865


The accompanying notes form an integral part of these financial statements.


Statement of Financial Position (Unaudited)
at March 31

 

 

(in thousands of dollars)

2007

2006 (restated - Note 8)

Assets

Financial Assets

Accounts receivable (Note 7)

7,842

4,615

Advances

16

4

Total financial assets

7,858

4,619

Non-financial assets

Prepaid expenses

6

5

Tangible capital assets (Note 4)

1,838

1,977

Total non-financial assets

1,844 1,982

Total

9,702

6,601

 

Liabilities

Accounts payable and accrued liabilities

25,055

23,539

Vacation pay and compensatory leave

478

-

Allowance for claims and litigation (Note 5)

2,802,395

2,951,178

Employee severance benefits (Note 6)

3,627

2,898

 

2,831,555

2,977,615

 

Equity of Canada

(2,821,853)

(2,971,014)

Total

9,702

6,601


The accompanying notes form an integral part of these financial statements.


Statement of Equity of Canada (Unaudited)
For the Year Ended March 31

 

 

(in thousands of dollars)

2007

2006 (restated - Note 8)

Equity of Canada, beginning of the year

(2,971,014)

(2,517,880)

Less adjustment for severance benefits (Note 8)

-

(1,849)

Adjusted Equity of Canada, beginning of the year

(2,971,014)

(2,519,729)

 

Net cost of operations

(99,726)

(623,865)

Current year appropriations used (Note 3)

224,524

159,186

Refund of previous year's expenditures

120

448

Change in the net position in the Consolidated Revenue Fund (Note 3)

17,774

7,630

Services received without charge from other departments (Note 7)

6,469

5,316

 

Equity of Canada, end of the year

(2,821,853)

(2,971,014)


The accompanying notes form an integral part of these financial statements.


Statement of Cash Flow (Unaudited)
For the Year Ended March 31

 

 

(in thousands of dollars )

2007

2006 (restated - Note 8)

Operating activities

Cash paid for:

Transfer payments to Aboriginal groups

(160,599)

(93,921)

Salaries and Employee benefits

(19,921)

(16,569)

Professional and special services

(33,277)

(39,336)

Travel

(3,502)

(3,237)

Communications professional Services

(2,811)

(1,170)

Other operating

(4,027)

(4,196)

Other Adjustments

(17,894)

(8,080)

Advances and prepaid expenses

(9)

(7)

Cash received from:

Miscellaneous revenues

5 1

 

Cash used by operating activities

(242,035)

(166,515)

 

Capital investment activities

Acquisitions of tangible capital assets

(383)

(749)

 

Cash used by capital investment activities

(383)

(749)

 

Financing activities

Net cash provided by Government of Canada

242,418

167,264

 

Net Cash used - -

The accompanying notes form an integral part of these financial statements.

Notes to the Financial Statements (unaudited)

1. Authority and Objectives

Indian Residential Schools Resolution Canada (IRSRC) was established by Order–in-Council (P.C. 2001-994) on June 4, 2001 and is a department listed in Schedule IV of the Financial Administration Act.

IRSRC is dedicated to resolving the legacy for the estimated 80,000 individuals who attended Indian residential schools and meeting the needs of the more than 13,000 former students seeking compensation for abuses they suffered at these schools.

2. Summary of Significant Accounting Policies

The financial statements have been prepared in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.

Significant accounting policies are as follows:

  1. Parliamentary appropriations – IRSRC is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to IRSRC do not parallel financial reporting according to generally accepted accounting principles since appropriations are primarily based on cash flow requirements. Consequently, items recognized in the statement of operations and the statement of financial position are not necessarily the same as those provided through appropriations from Parliament. Note 3 provides a high-level reconciliation between the bases of reporting.
  2. Net Cash Provided by Government – IRSRC operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by IRSRC is deposited to the CRF and all cash disbursements made by the department are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements including transactions between departments of the federal government.
  3. Change in net position in the Consolidated Revenue Fund is the difference between the net cash provided by Government and appropriations used in a year, excluding the amount of non respendable revenue recorded by IRSRC. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.
  4. Revenues:

    • Other revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues.
  5. Expenses – Expenses are recorded on the accrual basis:

    • Grants are recognized in the year in which the conditions for payment are met. In the case of grants which do not form part of an existing program, the expense is recognized when the Government announces a decision to make a non-recurring transfer, provided the enabling legislation or authorization for payment receives parliamentary approval prior to the completion of the financial statements;
    • Contributions are recognized in the year in which the recipient has met the eligibility criteria or fulfilled the terms of a contractual transfer agreement;
    • Vacation pay and compensatory leave are expensed as the benefits accrue to employees under their respective terms of employment.
    • Services provided without charge by other government departments for accommodation, the employer's contribution to the health and dental insurance plans and legal services are recorded as operating expenses at their estimated cost.
  6. Employee future benefits

    1. Pension benefits: Eligible employees participate in the Public Service Pension Plan (Public Service Superannuation), a multi employer program administered by the Government of Canada. The department's contributions to the Plan are charged to expenses in the year incurred and represent the total departmental obligation to the Plan. Current legislation does not require the department to make contributions for any actuarial deficiencies of the Plan.
    2. Severance benefits: Employees are entitled to severance benefits under labour contracts or conditions of employment. These benefits are accrued as employees render the services necessary to earn them. The obligation relating to the benefits earned by employees is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government as a whole.
  7. Accounts receivables are stated at amounts expected to be ultimately realized.
  8. Contingent liabilities – Contingent liabilities are potential liabilities which may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded. If the likelihood is not determinable or an amount cannot be reasonably estimated, the contingency is disclosed in the notes to the financial statements.
  9. Tangible capital assets – All tangible capital assets and leasehold improvements having an initial cost of $10,000 or more are recorded at their acquisition cost. The department does not capitalize intangibles, works of art and historical treasures that have cultural, aesthetic or historical value, assets located on Indian Reserves and museum collections.

    Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:


    Asset Class
    Amortization period
    Machinery & equipment 5 to 15 years
    Informatics hardware 3 to 5 years
    Informatics software 3 to 5 years


  10. Measurement uncertainty – The preparation of these financial statements in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses reported in the financial statements. At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable. The most significant items where estimates are used are contingent liabilities, the liability for employee severance benefits and the useful life of tangible capital assets. Actual results could significantly differ from those estimated. Management's estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year they become known.

3. Parliamentary Appropriations

IRSRC receives most of its funding through annual Parliamentary appropriations. Items recognized in the statement of operations and the statement of financial position in one year may be funded through Parliamentary appropriations in prior, current or future years. Accordingly, IRSRC has different net costs of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:


(a) Reconciliation of net cost of operations to current year appropriations used:

2007

2006 (restated - Note 8)

 

(in thousands of dollars)

Net cost of operations

99,726

623,865

 

Adjustments for items affecting net cost of operations but not affecting appropriations:

Add (Less):

Change in allowance for claims and litigation

148,783

(438,178)

Legal services from Justice Canada not charged to appropriations

(16,776)

(20,810)

Services provided without charge

(6,469)

(5,316)

Amortization of tangible capital assets

(522)

(534)

Refund of previous year's expenditures

120

448

Employee severance benefits

(729)

(1,049)

Other adjustment

(14)

3

 

224,119

158,429

Adjustments for items not affecting net cost of operations but affecting appropriations:

Add (Less):

Capital Acquisitions of tangible assets

383

749

Prepaid expenses and advances

22

8

Current year appropriations used

224,524

159,186


 


(b) Appropriations provided and used

 

2007

2006

 

(in thousands of dollars)

Vote 52 - Operating Expenditures

234,333

-

Vote 54 - Contributions

6,000

-

Vote 55 - Program Expenditures and contributions

-

145,610

Statutory amounts

2,737

42,717

 

Less:

Lapse available for future years

(18,546)

(29,141)

 

Current year appropriations used

224,524

159,186


 


(c) Reconciliation of net cash provided by Government to current year appropriations used:

 

2007

2006

 

(in thousands of dollars)

Net cash provided by Government

242,418

167,264

Refund of previous year's expenditures

(120)

(448)

Change in the net position in the Consolidated Revenue Fund (1)

(17,774)

(7,630)

 

 

224,524

159,186

 

Current year appropriations used

224,524

159,186


(1) Change in the net position in the Consolidated Revenue Fund reflects the cumulative difference between the changes in assets and liabilities which do not have an impact on either net cash provided by Government or Appropriations Used. Other elements to include are accounts receivable from external parties and accounts receivable for non respendable revenue.

4. Tangible Capital Assets


Tangible Capital Assets

 

(in thousands of dollars)

 

Cost

 

Accumulated amortization

 

2007

2006

Capital asset class

Opening balance

Aquisitions

Disposals & write-offs

Closing balance

Opening balance

Amortization

Disposals & write-offs

Closing balance

Net book value

Net book value

Machinery and equipment

31

-

-

31

-

-

-

-

31

31

Informatics hardware

773

342

-

1,115

250

230

-

480

635

523

Informatics software

1,766

41

-

1,807

343

292

-

635

1,172

1,423

 

2,570

383

-

2,953

593

522

-

1,115

1,838

1,977


Amortization expense for the year ended March 31, 2007 is $522,000 (2006 - $534,000).

5. Contingent Liabilities

  1. Claims and litigation

    IRSRC was established to resolve claims and to address issues arising from the legacy of Indian residential schools. There are 13,488 claims being managed by the department in this regard, including class action claims. In May 2006, the department reached an independent settlement agreement to resolve these claims. The settlement agreement will be implemented in September 2007 by the Courts. IRSRC has recorded a liability of $2.802 million in 2007 ($2.951 million in 2006) to reflect the estimated costs to settle claims.

6. Employee Benefits

  1. Pension benefits: IRSRC employees participate in the Public Service Pension Plan, which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Qubec Pension Plans benefits and they are indexed to inflation.

    Both the employees and the department contribute to the cost of the Plan. The 2006-07 expense amounts to $2,017,300 ($1,749,601 in 2005-06) which represents approximately 2.2 times (2.6 in 2005-06) the contributions by employees.

    IRSRC's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.
  2. Severance benefits: The department provides severance benefits to its employees based on eligibility, year of service and final salary. These severance benefits are not pre-funded. Benefits will be paid from future appropriations. Information about the severance benefits, measured as at March 31, is as follows:


     

    2007

    2006 (restated - Note 8)

     

    (in thousands of dollars)

    Accrued benefit obligation, beginning of year

    2,898

    1,849

    Expense for the year

    924

    1,049

    Benefits paid during the year

    (195)

    -

    Accrued benefit obligation, end of year

    3,627

    2,898


7. Related party transactions

IRSRC is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The department enters into transactions with these entities in the normal course of business and on normal trade terms. Also, during the year, the department received services which were obtained without charge from other Government departments as presented in part (a).

  1. Services provided without charge:

    During the year the department received without charge from other departments, accommodation, legal fees and the employer's contribution to the health and dental insurance plans. These services without charge have been recognized in the department's Statement of Operations as follows:


     

    2007

    2006

     

    (in thousands of dollars)

    Accommodation

    3,027

    2,261

    Employer's contribution to the health and dental insurance plan

    1,375

    1,136

    Legal Services

    2,067

    1,919

    Total

    6,469

    5,316



    The Government has structured some of its administrative activities for efficiency and cost-effectiveness purposes so that one department performs these on behalf of all without charge. The cost of these services, which include payroll and cheque issuance services provided by Public Works and Government Services Canada and audit services provided by the Office of the Auditor General, are not included as an expense in the Department's Statement of Operations.

  2. Payables and receivables outstanding at year-end with related parties:


     

    2007

    2006

     

    (in thousands of dollars)

    Accounts Receivable with other government and agencies (1)

    3,969

    3,695

    Accounts payable to other government and agencies

    3,978

    3,186



    (1) A receivable of $3,668,823 in 2006-07 ($3,600,000 in 2005-06) is a credit adjustment made by Treasury Board Secretariat to the amount contributed by IRSRC to the Employee Benefit Plan.

8. Adjustments to Prior Year's Results

Severance benefits were not reported on the 2005-06 Financial Statements. Consequently, comparative figures presented for the year ended March 31, 2006 have been restated. The effect of this adjustment is presented in the table below.


2005-2006

As previously stated

Effect of the adjustment

Revised amounts

 

(in thousands of dollars)

Statement of Operations

Salaries and employee benefits

17,705

1,049

18,754

Net cost of operations

622,816

1,049

623,865

Statement of Financial Position

Employee severance benefits

-

2,898

2,898

Equity of Canada

(2,968,116)

(2,898)

(2,971,014)

Statement of Equity of Canada

Equity of Canada, beginning of the year

(2,517,880)

(1,849)

(2,519,729)

Net cost of operations

(622,816)

(1,049)

(623,865)

Equity of Canada, end of the year

(2,968,116)

(2,898)

(2,971,014)

Statement of Cash Flow

N/A

 

 

 


9. Comparative information

Comparative figures have been reclassified to confirm to the current year's presentation.

Table 18: Procurement and Contracting

Supplementary information on Procurement and Contracting can be found at
http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp.

Table 20: Horizontal Initiatives

Supplementary information on Horizontal Initiatives can be found at
http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp.

Table 21: Travel Policies

Supplementary information on Travel Policies can be found at
http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp.