Training and Guidance Annual Update of Parks Canada Data on the Federal Contaminated Sites Inventory ( ) Presented by Jean-Claude Prévost and Miguel Bastien

Overview of training Context TBS Policy and Guidance PCA Approach Review of Input Required From Field Units Different Approach Customized Tables Overview and Validation of Sections 2.0 to 6.0 Section 7.0 : Field Unit Sign-off Timelines Other information

Context – TBS Policy Reporting Standard on Real Property 1.Annual Update of the Federal Contaminated Sites Inventory (FCSI) – land acquisition subject to ESA 1 2.FCSI Information is the basis for updating contaminated site financial liability/contingent liability statements in Public Accounts of Canada 3.Annual Certification of Completeness and Accuracy of FCSI records by Real Property 4.Annual Approval of Financial Statements (including contaminated sites financial liability) by CFO & CEO 5.Internal Control and Potential for External OAG Audit of Financial Statements

TBS Real Property Guidance : Information session on environmental liabilities 2015 (February 24 th ) Office of Comptroller General : 2015 Year end accounting for environmental liabilities – PS 3260 (February 24 th ) EC-FCSAP : Guidance for estimating remediation liabilities training webinar (March 24 th and 26 th ) Context – TBS Guidance

Context – PCA Approach 1.Joint approach between Environmental Management and Finance (Chief Accountant) as per new program delivery model 2.Chief Financial Officer (CFO) guidance on coding of contaminated site expenditures in the STAR financial system 3.Contaminated site information management (filing of reports) – all reports are filled 4.Business process control (CFO)

A Different Approach in Environmental Management lead advisors assigned to field units: Brent O’Rae –Banff, Coastal BC, Georgian Bay and Ontario East, Lake Louise-Yoho- Kootenay, Manitoba, Mount Revelstoke-Glacier, Northern Ontario, Northern Prairies, Nunavut, Ontario Waterways, Rouge, Saskatchewan South, Southwestern Ontario, Waterton Lakes, Western Arctic, Yukon Jean-Claude Prévost –Gwaii Haanas, Jasper, Riding Mountain, Southwest NWT Mylène Salvas –Cape Breton, Gaspesie, La Mauricie and Western Quebec, Mainland Nova Scotia, Mingan, Northern New Brunswick, Newfoundland East, Newfoundland West-Labrador, Quebec, Quebec Waterways, Prince Edward Island, Saguenay-Saint-Laurent, Southern New Brunswick

A Different Approach in (cont’d) EM lead advisors fill up customized table for each field unit with available information/data; Where applicable, a liability or contingent liability is calculated; The customized table is sent to field units for validation and sign-off. Your task is to : Validate data in the appropriate fields of the table; Input changes as required; Discuss major changes with your environmental lead advisor/briefly explain changes in the field unit’s comments section; Forward all reports and in-kind table to your lead advisor; Sign-off table by April 10, 2015 and return to national office via the account.

Customized Tables Tables include all sites, active or closed, registered in FCSI. Cells are password protected except for uncolored cells (white background) where you validate or correct data, as required.

Validate Sections 2.0 and 3.0: CS Identification and Management Progress Review information in sections 2.0 and 3.0, focussing on sites that had assessment and/or remediation/risk management activities in Site data that may have changed in following assessment and/or remediation/risk management activities include: Responsibility : Agency or Third Party – field Site status : active or closed – field Highest step completed : field Score : field Class : field Consult with your environmental lead advisor in case of issues with the above.

Validate Section 4.0: Current Year Expenditures ( ) Environmental Management input expenditure amounts based on approved FCSAP budgets allocated to field units for assessment and remediation/risk management activities. Verify STAR I.O. and update with actual expenditures in the appropriate fields to account for FCSAP assessment or R/RM expenditures, field unit/in-kind resources expenditures and other not FCSAP-eligible expenditures : Field 4.1.1/4.2.1: STAR internal order number Field 4.1.2b/4.2.2b:STAR code 2264 Assmt/Rem expenditures Field 4.1.2c/4.2.2c:STAR code in-kind Assmt/Rem expenditures Field 4.1.2d/4.2.2d:STAR code 2360 expenditures (not FCSAP-eligible) Field 4.1.3/4.2.3: Add comments as appropriate ** Send in-kind resources expenditure tables to your primary lead advisor and to **

Validate Section 5.0: Next Year Planned Expenditures ( ) Environmental Management added assessment and R/RM planned expenditures in based on amounts provided in the FCSAP TB Submission and on planned budgets in RPA’s. Validate or correct the budgets planned for assessments and for R/RM. The amounts represent the total budget (FCSAP + field unit contribution). Fields 5.1.1/5.2.1: planned budgets for Assmt or R/RM activities Fields 5.1.2/5.2.2: Brief summary of activities Fields 5.1.3/5.2.3: Supporting documentation includes RPAs, actions plans sent to your environmental lead advisor and

Validate Section 6.0: Rationale for liabilities/cont. liabilities 5 criteria must be met to record a liability : 1.An environmental standard exists; 2.Contamination exceeds the environmental standard; 3.Parks Canada is directly responsible or accepts responsibility for the contamination; 4.Field unit has an action plan and will incur the costs; 5.An estimate of the amount can be made. A contingent liability may be recorded when there is uncertainty about Parks Canada’s responsability for the contamination. If you respond NO to criteria #3 (field 6.3.1), you must describe if a future event will confirm the field unit’s responsibility (field 6.3.2) and indicate if this future event will likely, unlikely confirm the responsibility or if the outcome if the future event is not determinable (fields , and ).

Section 7.0: Field Unit Sign-Off Final verification and approval of the data at the field unit level is done by both the field unit’s manager for finance and manager for contaminated sites. Inputting names, comments and date in section 7.0 serves as field unit sign-off of the template. Return approved template to Environmental Management via at:

Timelines March 31, 2015: FU ensure all expenditures are appropriately coded in STAR. April 10, 2015: FU’s templates reviewed, signed-off and returned to Real Property. April 10 to April 20, 2015 : EM lead advisors review templates and documentation sent by FU. Open dialogue with field units to clarify any outstanding issues as needed. April 20 to April 30, 2015 : Finance reviews templates. May 5, 2015 : Environmental Management records data in FCSI April 30 to June 30, 2015 : For land acquisitions in – provide ESA June 30, 2015 : Certification of completeness and accuracy of FCSI records

Other Information Accounting standard based on section PS3260-Liability for contaminated sites of the CICA Handbook for the Public Sector Litigation: Please indicate in the comments section (6.6.4) if a litigation exists at the site No Action Plan/No Future Action: Please indicate in the comments section (6.6.4) if the site has no action plan and that it is certain the Agency will not do any work in the future.

For assistance: FINANCE Miguel Bastien – (819) Steven Cunha – (819) ENVIRONMENTAL MANAGEMENT Mikaïlou Sy – (819) Brent O’Rae – (403) Jean-Claude Prévost – (514) Mylène Salvas – (514) INTRANET SITE management/environmental-management/contaminated-sites-sites- contaminés.aspx?lang=en