Culture and Tourism-Policies

Information A ccess and Protection
3rd Floor, Commerce Place

Service Alberta 10155-102 Street
Edmonton, Alberta, Canada T5J 4L4
Telephone: 780-422-2657
www.alberta.ca
October 23, 2015 File: CT 2015-G-0020
James Johnson
5th floor, Federal Building
9820 - 107 St NW
Edmonton, AB T5K 1E7
Email: iames.iohnson(5)assemblv.ab.ca
geoffrey.allan(S)assemblv.ab.ca
Dear Mr. Johnson:
Re: Freedom of Information and Protection of Privacy (FOIP) Act
This is in response to your request to Culture and Tourism (CT), under the FOIP Act for the
following records:
All current formal written policies that apply to all program areas within the
Department.
Time frame: Current as of August 20, 2015
On September 22, 2015, you excluded the Contact Policy and the Purchasing Policy as these
documents were provided to you in response to FOIP Request CT 2015-G-0021. Additionally on
October 8, 2015, you excluded portions of policies specifically related to Parks, as these policies
no longer apply to the current structure of CT. These portions are removed as non-responsive.
Please be advised that CT follows corporate Government of Alberta policies, procedures and
guidelines and have developed the attached policies to provide further guidance to CT's staff.
Additional financial and human resource policies can be found on the Treasury Board and
Finance and Corporate Fluman Resources websites.
Additionally please note the TPR Direct Purchase Orders Policy and the Standing Offers Orders
Policy referenced in the IT Asset Management Standard and Procedure Policy are no longer
valid or used after the split of Culture and Tourism, Parks and Recreation.
CT is pleased to provide partial access to the requested records. The decision to grant partial
access was made by the delegated authority at CT. A copy of the records is enclosed.
—/2
Mr. Johnson CT 2015-G-0020
Page 2
Some information has been removed from the records under the following exceptions of the
FOIP Act:
• Section 17(1) - Disclosure harmful to personal privacy

• Section 20(l)(m) - Disclosure harmful to security of a system
• Section 25(1) - Disclosure harmful to interest of a public body
The application of these sections is indicated throughout the records. Access is being provided
to the remainder of the records.
You have the right to ask the Office of the Information and Privacy Commissioner (OIPC) to
review any decision made in regards to a FOIP request under section 65 of the FOIP Act. To
request a review, you must complete and deliver a Request for Review form within 60 days to
the OIPC at 410, 9925 - 109 Street, Edmonton, Alberta, T5K 2J8.
The form is available under the "Resources" tab on the OIPC website at: www.oipc.ab.ca or you
can call them at 780-422-6860 or toll free at 1-888-878-4044 to request a copy of the form.
If you request a review, please provide the OIPC with a copy of your original request, any letters
of clarification, a copy of this letter and the reason why you are requesting a review.
Cited sections of the Freedom of Information and Protection of Privacy Act can be found at:
http://www.servicealberta.ca/foip/legislation/foip-act.cfm
If you have any questions, please contact Meghan Stewart by telephone at 780-641-9899, by
fax at 780-427-1120 or by e-mail at meghan.stewart@gov.ab.ca.
Sincerely,
Services
Alberta
Providing FOIP Services on behalf of: Agriculture and Forestry, Culture and Tourism, Seniors,
and Service Alberta.
Enclosed: 358 pages

Alberta Culture and Tourism
Authority M atrix - Financial & Administrative Activities
Revised M arch 2015
Activity Legislation/Guideline Considerations Authority

Accommodation Infrastructure Policy Division Head*
request - RFA (new or
additional space)
Accommodation Infrastructure Policy Executive Director, Financial Services

request - Project
Approval Request
(W5)
Accommodation Infrastructure Policy Executive Director, Financial Services

budget submission
Accountable advances Treasury Board Type B: used for specific trip, to be Type B (Temporary Advance):
Directives 06/83 (as returned within 2 weeks of completion of Employee’s Expenditure Officer
amended by 02/88 and trip.
14/94) and 09/82 (as
amended by 04/88) An out-of-province/country travel authority
form approved by the Deputy Minister must
accompany requests for advances for out-
of-province and country travel.
Type C: used to deliver a program or part Type C (Petty Cash): Senior

of a program where the need to make Financial Officer and Deputy Minister
immediate cash payments to third parties is recommendation and Alberta Treasury
deemed to be an integral part of the Board and Finance approval
program.
Note: Type A (Permanent Advance): is

no longer available due to the use of P-
Card.
Approved by Deputy Minister:_____ Carolyn Campbell Date: April 10. 2015
Division Head means a position that reports directly to the Deputy Minister. Page 1 o f 11
CT 2015-G-0020 0001
Revised March 2015
Accounting Officer Manual of Financial Financial Administration Act requires Senior Financial Officer
designations and Management, Financial Deputy Minister approval - cannot be recommendation and Deputy Minister
cancellations Administration Act delegated. approval
Section 38
Assignment of Crown Payroll garnishees must be supported by Accounting Officers
Debts - payroll legal documentation.
garnishees
Attractive Assets - Financial Administration Expenditure Officer ensures attractive assets Division Head*
annual confirmation Act, Manual of Financial have been entered and are maintained in the
that inventory is Management, Non- IMAGIS, Asset Module.
current and assets have Information Technology
been physically Attractive Assets Policy
verified
Bank accounts Financial Administration New accounts: Branch Head, Senior
Act Section 15 Financial Officer, and Alberta
Treasury Board and Finance.
Changes: Branch Head and Senior

Financial Officer
Budget Transfers - Manual of Financial Inter-departmental transfer requires signed Inter-departmental: Deputy Minister
Transfer of Management, agreement between ministries. and Senior Financial Officer
Administration Government
Internal transfers within the
Organization Act
department: Agreement between
Division Heads*
Budget Transfers - Manual of Financial Agreement enables the receiving Ministry Division Head*/SFO
Transfer for Management to expend funds on behalf of another
Administration Ministry for purposes that it has the
Agreements (between expertise, for example, delivery of a
Ministries) construction project by Infrastructure on
behalf of Culture and Tourism.
* Division Head means a position that reports directly to the Deputy Minister Page 2 o f 11
CT 2015-G-0020 0002
Authority M atrix —Financial & Administrative Activities
Revised March 2015
Compromise of Treasury Board Directive Up to $250,000: Deputy Minister
Amounts Owing 02/14 Over $250,000: Treasury Board
Exceptions:
Alberta Historical Resources
Foundation and Alberta Foundation
for the Arts only: Board Chair
Contracts Financial Administration The same level of authority is required for Contracts /other than
Act Section 78, Manual both Expenditure and Revenue contracts. Integra tion/Strategic Shared
of Financial Services agreements):
All contracts and RFPS that are pre
Management, Treasury approved by the Deputy Minister must be
Board Directive 02/05, first approved by the Contract Review Pre-approval to enter into a
Ministerial Order 01/15, Committee. Contract or initiate a Request for
Treasury Board Directive Proposal and Execution of
07/14. The Contract Review Committee will also Contracts:
approve contracts as per their Terms of Department Contracts:
Reference.
• Contracts up to $75,000:
Manager, Director, Assistant
Director, Head and Facility
Supervisor
• Contracts up to $150,000: Branch
Director, Executive Director
• Contracts up to $350,000:
Division Head*
• Contracts over $350,000: Deputy

Division Head means a position that reports directly to the Deputy Minister Page 3 o f 11
CT 2015-G-0020 0003
Revised March 2015
Minister
All sole source contracts $10,000 or
above require DM pre-approval
• Foundations:
• All contracts must be pre
approved and executed by the
Chair of the Foundation or his/her
designate(s).
Strategic Shared Services/
Exception to contract authority limits: Integration agreements:
Strategic Shared Services/ Integration For the purposes of these agreements,
agreements the Expenditure Officer for the
These are arrangements between the Department, Foundations and Funds,
Department and the Foundations or Funds, shall have full signing authority and
example: Alberta Historical Resources shall be as follows:
Foundation, that specifically define the Department: Division Head/SFO
strategic and operational services to be
performed, as well as the associated Alberta Foundation for the Arts:
performance standards and cost sharing Board Chair or designate
arrangements. Alberta Historical Resources
Foundation: Board Chair or designate
Historic Resources Fund:
• Historic Sites & Museums,
Director- Historic Sites &
Museums
• Historic Resources Management,
Executive Director- Historic
Resources Management Branch
• Jubilee Auditoria, Director-
Jubilee Auditoria
CT 2015-G-0020 0004
Revised March 2015
Daily car allowance Travel, Meal and Employees are eligible for the daily car Expenditure Officer
Hospitality Expense allowance if a personal vehicle is used on
Directive, Treasury government business for frequent short trips
Board Directive 04/12 on a daily or near daily basis within any city
in Alberta (near daily implies 4 out of 5
days require travel).
Donations/tax Income Tax Act, Department, Alberta Historical
receipting Donations/Tax Resources Foundation, Government
Receipting Policy House Foundation - Senior Financial
• Cash
Officer
Alberta Foundation for the Arts -
Board Chair/Executive Director
ALSO
Senior Financial Officer will designate
branch/foundation representatives to
sign tax receipts based on a Branch
Director’s and Division
Head’s*/Executive Director/ Board
Chair’s recommendation
• Gifts in Kind Expenditure Officer must authorize prior to Department, Alberta Historical
the acceptance of gifts in kind and ensure Resources Foundation, Government
that donated gifts in kind are within the House Foundation and Historic
mandate of the branch/foundation and that Resources Fund - Senior Financial
there is sufficient budget authority to cover Officer
the value of the item being donated.
Alberta Foundation for the Arts -
A gift in kind is recorded as an expense at Board Chair/Executive Director
its fair market value and offsetting revenue
is processed as donation income. If the fair
market value cannot reasonably be
estimated and no tax receipt is required, the
gift may be reported to Financial Services at
a nominal value.
Division Head means a position that reports directly to the Deputy Minister Page 5 o f 11
CT 2015-G-0020 0005
Authority Matrix - Financial & Administrative Activities
Revised March 2015
Settlement of Claims - Treasury Board Directive Up to $100,000: Division Head*
Ex-gratia payments 03/14
$100,001 to $250,000: Deputy
Minister or Minister
Over $250,000: Treasury Board
Expenditure Officer Financial Administration Deputy Minister authority cannot be New or change in Designation:
authority Act Section 37, delegated. Division Head* and Senior Financial
Expenditure Officer New Expenditure Officers who have not Officer recommendation and Deputy
Policy had a security screening in the past will be Minister approval
required to provide one to Human Cancellation of Designation:
Resources. If they had previously Expenditure Officer’s Supervisor
undergone security screening with the
Government of Alberta, they can sign a
consent form so that Human Resources can
review and confirm whether the prior check
is sufficient. Applicants must complete the
EO online training as well as Procurement
101 before being designated.
Expenditure Officer Manual of Financial All signing limits must be within budget. Invoices up to $1,000: Administrative
signing limits Management, Support
Invoices associated with contracts are
Expenditure Officer exempt from the Expenditure Officer Invoices up to $10,000: Other
Policy authority limits; as long as the contract has Designated Individuals
been signed in accordance with contract Invoices up to $35,000: Manager,
signing limits and the Expenditure Officer
Director, Assistant Director, Head,
signing the invoice is responsible for the Facility Supervisor
same program code/deptid.
Invoices up to $150,000: Branch
Director and Executive Director
Invoices up to $350,000: Division
Head*
Invoices over $350,000: Deputy
Minister
CT 2015-G-0020 0006
Revised March 2015
Fees - controversial Manual of Financial Controversial fees include: Minister, policy approval of Cabinet
Management
• Increases to admission fees to
museums and historic sites in excess
of the current approved range
• Increase to Jubilee Auditoria
performance rates
• Increases to fees, or new fees,
related to regulation of industry
Fees - non- Fees do not require policy approval of Minister

controversial cabinet if it is deemed:
• That the fee does not require a
regulation or establishment; or
• The fee is not considered
controversial
Fees and charges financial impact
assessment form required with SFO
approval required for both controversial and
non-controversial fees
Filming at Culture Filming at Culture Communications and Alberta Film must be Director/manager of the facility and
Facilities Facilities Policy consulted in the review and approval branch executive director
process.
Fleet vehicle Treasury Board Directive Service Alberta approval required in Division Head* and Expenditure
acquisition 02/99, Government addition to Division Head *. Officer, Service Alberta
Vehicles - Management
and Use Policy
CT 2015-G-0020 0007
Revised M arch 2015
Government vehicle Risk Management & Employees must be formally approved by Government employees for
usage Insurance, Government their supervisor to operate a government government business: Supervisor
Vehicles - Management vehicle for government business. Each
All other activities: Director
and Use Policy division must maintain a list of approved
drivers. Exceptions to the driver
qualification requirements: Director
Personal use of a government vehicle will
result in a taxable benefit to the driver.
Grants Community The approved ministerial order outlines the Grant payments require director
Development Grants authority to approve grants, sign grant approval.
• Approval
Regulation, Grant Policy. agreements and change of scope or term
• Payment approvals (see attached appendix)
MO 01/15
Hospitality/working Travel Meal and Hospitality - expenses incurred for any Events that do not involve the
sessions/corporate Hospitality Expense event that is an acknowledgement or serving of alcohol:
events Directive - Treasury celebratory (receptions, banquets, voluntary
Under $600: Branch Director
Board Directive 04/12 appreciation, etc) in nature where food
and/or beverages are served. $600 or more: Deputy Minister
All expenditures (food, beverages, services Cost overruns where the new total is
fees, contracts, rentals, etc) must be coded equal to or over $600: Deputy
to Hospitality. Minister
Working session - any event where a Any events or cost overruns where
claimant incurs a non-travel meal expense at alcohol will be served: Deputy
a commercial eating establishment while in Minister
the course of conducting government
business.
Corporate event - Any event or activity
where food and/or beverages are served that
is planned in the course of conducting
government business, excluding at a
commercial eating establishment.
* Division Head means a position that reports directly to the Deputy Minister, Page 8 o f 11
CT 2015-G-0020 0008
Revised March 2015
Interest on overdue Treasury Board Directive Interests on utilities that are required to be Up to $250: Senior Financial Officer
accounts 04/85 amended 15/94 paid by legislation are exempt from this
Up to $5,000: Deputy Minister
approval process.
Over $5,000: Treasury Board
Information Manual of Financial IT equipment (PCs, scanners, printers, etc.) Expenditure Officer
Technology Management and non-standard software purchases.
Equipment and Excludes accessories and minor purchases
Software such as web cams, keyboards, monitors, and
speakers.
Mobile Wireless Mobile Wireless Expenditure Officer or Supervisor monitors Acquisition and Monthly Expenses:
Devices (e.g. cell Products and Services expenditures on a continuous basis. Expenditure Officer
phone, smart phone, Guidelines
black berry, iphone,
ipad etc.)
Non-operational Manual of Financial Includes purchases of a non-operational Division Head*/Foundation Chair

expenses Management nature such as gifts, food, flower
arrangements and personal items.
Gift Policy
Parking Treasury Board Directive Parking is assigned according to the Downtown Edmonton and
5/14, priorities set out by Infrastructure in Downtown Calgary requests:
accordance with the departmental policy. Division Head*
Parking Policy,
Infrastructure Guidelines All other locations: Director
Procurement of Manual of Financial The available purchasing tools include P- Up to $10,000: Expenditure Officer
supplies Management, Direct Cards, purchase orders, requisitions and
Up to $50,000 for a buyer who has
Purchase Regulation contracts.
successfully completed Procurement
210/98, Direct Purchases
201: Expenditure Officer
Administrative Practices
MO 003/2009,
Purchasing Policy and
Service Alberta’s
CT 2015-G-0020 0009
Revised March 2015
Policy and Procedures The Senior Financial Officer is required to Emergency purchases over $10,000:
Manual: Acquisition of report all emergency purchases (over Expenditure Officer and Senior
Goods by Departments $10,000) to the Executive Director, Financial Officer
$10,000 or Greater Procurement Services, Service Alberta on
an annual basis. Items on Standing Offer:
Expenditure Officer
Procurement Cards Treasury Board Monthly statements of expenses are Issuance: Employee’s Expenditure
Directives 07/98 and approved by the Employee’s Expenditure Officer and Senior Financial Officer
03/2007 amended Officer.
Changes to Cards:
01/2012, GOA
Procurement Card Policy • Credit Limits - Employee’s
and Culture and Expenditure Officer and Senior
Tourism’s P-Card Policy Financial Officer
• Other changes - Employee’s
Expenditure Officer and Ministry
PCard Analyst
Travel Travel Meal and Prior approval must be obtained for non Within Alberta: Employee’s
Hospitality Expense routine travel within province or out of Expenditure Officer
Directive - Treasury province.
Within Canada: Deputy Minister
Board Directive 04/12
Within North America: Deputy
Minister and review by Deputy
Minister of International and,
Intergovernmental Relations.
Outside North America: Ministry
approval from Deputy Minister and
Minister as well as review by the
Deputy Minister International, and
Intergovernmental Relations.
* Division Head means a position that reports directly to the Deputy Minister, Page 10 o f 11
CT 2015-G-0020 0010
Revised March 2015
Use of Copyright Act An individual who is acknowledged as Branch Director
acknowledgements being responsible for the development and
Division Head* only if disputes occur
successful completion of a project may have
between staff.
his/her name attached to it, provided that it
does not detract from the recognition that
the work is a production of the government.
Write-off Manual of Financial Senior Financial Officer

Uncollectible Management
Accounts
CT 2015-G-0020 0011
APPENDIX
Grants Authority to Approve Grant Authority to Sign Grant Agreement

All grants $1 million and above Minister Division Head*
Other Initiatives
Community Facility Enhancement Program Grants
Community Initiatives Program - Project Grants
All grants not required to be approved by the Minister that are over Deputy Minister
$350,000 and below $1 million
Francophone Secretariat
Treasury Board Approved Grants Treasury Board
Alberta Media Fund Division Head* Executive Director
Community Initiatives Program - Operating
Community Initiatives Program - International Development
Community Initiatives Program - Other
Conservation of Flood Impacted Historic Resources
Tourism Division - Program Grants
Recreation and Sport Services - Program Grants
Recreation and Sport Facilities - Program Grants
Hosting Major Athletic Events - Program Grants
Change of Scope or Term of approved grants Authority to Approve/Sign Grant Agreement
Time extension Director
Fundamental change in purpose for grants $125,000 or less Executive Director
Fundamental change in purpose for grants over $125,000 and Division Head*
under $350,000
Fundamental change in purpose for grants $350,000 and over, and Deputy Minister
under $1 million
Fundamental change in purpose for grants $1 million and above Minister
Use of unspent funds under $10,000 Director
Use of unspent funds $10,000 and above (deemed to be a Same as for change of scope or term of approved grants above
fundamental change in purpose)
Contracts Authority to Approve/Sign Agreement
Over $350,000 Deputy Minister
over $150,000 and up to $350,000 Division Head*
over $75,000 and up to $150,000 Branch Director**, Executive Director
up to $75,000 Manager, Director, Assistant Director, Head and Facility Supervisor
•Division Head means a position that reports directly to the Deputy Minister ** Branch Director means head of the branch, responsible for
its budget. Authority to approve payment of grants and contracts is as set out in the Authority Matrix.
CT 2015-G-0020 0012
Government of Alberta ■ P o lic ie s a n d P r o c e d u r e s
C a p ita l A s s e ts P o lic y
Culture and Community Spirit
Capital Assets Policy
Approval: Original signed by Lois Hawkins Revised: January 12, 2010
I. AUTHORITY
Financial Administration Act
Manual of Financial Management
II. PURPOSE
The purpose of this policy is to establish a framework for the management and control of the
Ministry’s tangible capital assets, including the proper recognition, measurement, safeguarding
and disposal.
III. POLICY DETAIL
Definitions
Tangible Capital Asset

Tangible capital assets are defined as identifiable, ‘non-financial’, tangible assets with a useful
life exceeding one year that are acquired, constructed or developed for use on a continuing basis.
Cost
The gross amount of consideration given up to acquire, construct, develop or better a tangible
capital asset, and includes all costs directly attributable to acquisition, construction, development
or betterment of the tangible capital asset, including installing it at the location and in the
condition necessary for its intended use.
Fair Value
The amount of the consideration that would be agreed upon in an arm's length transaction
between knowledgeable, willing parties who are under no compulsion to act.
Useful Life
The estimate of the period over which a tangible capital asset is expected to be used.
Capitalization Threshold
The value above which tangible capital assets are capitalized and reported in the financial
statements.
Amortization Cost
Amortization is the gradual and systematic allocation of a tangible capital asset’s cost over its
estimated useful life.
Net Book Value

The cost of the tangible capital asset, less both accumulated amortization and the amount of any
write-downs.
Page 1 of 5
CT 2015-G-0020 0013
Government of Alberta ■ Policies and Procedures
Service Potential
The tangible capital asset’s output or service capacity, normally determined by reference to
attributes such as physical output capacity, quality of output, associated operating costs and
useful life.
Maintenance Cost
Maintenance and repairs maintain the predetermined service potential of a tangible capital asset
for a given useful life. Maintenance costs are operating expenses.
Betterment
Subsequent expenditures (additions, changes, and improvements) on tangible capital assets that
enhance the service potential of an asset.
Write-offs
To eliminate a recorded tangible capital asset by transferring its remaining balance to expense or
loss. A full reduction in an asset indicates it has no future benefit due to some occurrence.
Write-downs
The reduction in the net book value of a tangible capital asset.
Work-in-progress
The cost of tangible capital assets under construction or not yet in service.
Guidelines
Capitalization Thresholds
Tangible capital assets that have an acquisition value per individual item that exceeds the
following capitalization thresholds by asset type will be capitalized:
• All land $ 0
• Furniture*, collection displays, vehicles and equipment $ 5,000
• Buildings, highways, roads and bridges $ 5,000
• Major enhancements to existing IT systems** $ 100,000
• New Information Technology (IT) system development cost** $ 250,000
*The value of the individual tangible capital assets must be greater than $5,000 or if furnishings
are purchased as a part of a complete office setup, the entire purchase should be capitalized if the
total purchase is greater than $5,000.
**Additional information regarding IT capital assets can be found under the Department
Information and Communication Technology Capitalization Policy posted at:
s 20(1)(m) s 25(1)
Page 2 of 5
CT 2015-G-0020 0014
C a p ita l A s s e ts P o lic y
The following assets are not capitalized:
• Inventories or land held for resale or assets acquired by right such as Crown lands,
forests, water and mineral resources.
• Items with an individual cost of less than $5,000 purchased as part of a bulk buy
exceeding $5,000.
• Artifacts, artwork and other collections. Collections would also include “historic
buildings” (i.e. Ukranian Cultural Heritage Village, Stephansson House).
Recording Assets
When to Record Tangible Capital Assets

A tangible capital asset should be added to the Management System for Capital Assets (MSCA)
as soon as it is ready for use. All tangible capital assets are put in service the first day of the
month.
Tangible capital asset costs can span over several years and will be tracked as a “work in
progress” until the tangible capital asset is ready for use. Only when the tangible capital asset is
ready for use will it be amortized.
Betterments vs. Maintenance

Betterments are included in the tangible capital asset’s cost. Any other expenditure would be
considered a repair or maintenance and expensed in the period.
Cost
Tangible capital assets should be recorded at cost plus all charges necessary to place, prepare and
install them in their intended location and condition for use. These charges include installation
costs, design and engineering fees, legal fees, survey costs, site preparation costs, freight
charges, transportation insurance costs, and duties. Charges such as training are not considered
part of the cost of the tangible capital asset.
Donated or Contributed Assets

Donated assets that meet the criteria for recognition as tangible capital assets are recorded at fair
value at the date of donation or contribution. If the fair market value cannot be reasonably
estimated, the tangible capital asset will be recorded at a nominal value.
Amortization
Tangible capital assets are amortized on a straight line basis over their expected useful life.
Amortization is calculated monthly, commencing in the month the tangible capital asset is put
into service. At the end of the tangible capital asset’s useful life, its residual value is deemed to
be zero.
Land is not a depreciable asset and is not amortized.
Page 3 of 5
CT 2015-G-0020 0015
When a tangible capital asset has been improved or received an addition, the amortization must
be adjusted based on the revised cost and useful life.
Disposals, Write-downs, Gains or Losses
Financial Services should be notified of any disposals or possible write-downs.
Lost or damaged tangible capital assets must be promptly reported to both Financial Services and
Risk Management and Insurance using the Accident/Loss Report. Loss or damage exceeding
$15,000 should be reported immediately. The report and other information regarding Risk
Management and Insurance can be found at: http://internal.gov.ab.ca/treas/risk_mgmt/index.html
Write-downs
A write-down can occur when either:
• Service potential is impaired (i.e. the tangible capital asset no longer contributes to the
Ministry’s ability to deliver goods or services); or
• Future economic benefits are impaired (i.e. the net book value of the tangible capital asset
is in excess of the future economic benefits expected from its use).
Write-downs of tangible capital assets should be recorded as a current period expense in the
period that the decrease can be measured and is expected to be permanent. Both conditions are
required to write down the asset. Write-downs are permanent and cannot be reversed in
subsequent periods even if circumstances change.
Disposals/Write-offs
Disposals/write-offs of tangible capital assets can occur by sale, demolition, loss, theft or
transfers.
Tangible capital assets no longer required by the Ministry due to obsolescence or irreparable
damage are disposed of through Surplus Sales, Service Alberta. To initiate a request for surplus
items, contact your Division’s Surplus Agent or a Declaring Officer. Surplus Management
information can be found at:
http://ccsintranet/ccs/FinanceAdmin/ServicesProvided/SurplusManagement/default.aspx
Gains or Losses
Gains or losses resulting from the disposition of a tangible capital asset must be calculated and
recorded in the fiscal year in which the disposal of the tangible capital asset occurs. The
difference between the net proceeds on disposal of a tangible capital asset and its net book value
should be accounted for as a gain or loss.
Page 4 of 5
CT 2015-G-0020 0016
Budget
Requests for an increase in the budget to purchase/better a tangible capital asset and cover its
amortization should be made during the business planning process. Financial Planning will assist
to determine whether funds can be transferred from operating to capital to accommodate these
purchases, or whether Treasury Board approval to increase funding should be sought.
Amortization will be included in the operating budget.
IV. PROCEDURES
Recording and Maintaining Tangible Capital Asset Records
Service Alberta is responsible for inputting tangible capital asset information into MSCA. It is
the responsibility of the Expenditure Officer to ensure that the Tangible Capital Asset Form
(FINSA4003) is completed and submitted to Service Alberta by the program areas. The purpose
of the form is to provide Service Alberta with enough information to accurately record the
tangible capital asset and to maintain it throughout its life. The form can be found at:
s 20(1)(m). s 25(1)
Coding
For capital projects, costs should be accumulated using a separate project code which will
facilitate recording in MSCA. For reporting purposes each project will be considered a separate
tangible capital asset. Contact Financial Planning if you would like to create a new project code.
Refer to the Ministry’s Budget Structure and Chart of Accounts on the intranet to determine the
appropriate chartfields including account code and fund code. Fund code 02 is used for
equipment capital purchases. Fund code 05 is used for major capital investments such as
buildings and land.
Verification
All tangible capital assets must be physically verified at least once annually. The Ministry will
use a rotational strategy to verify tangible capital assets belonging to the department and its
funds and foundations on a quarterly basis by specified asset classes. Financial Services will
coordinate this verification.
Page 5 of 5
CT 2015-G-0020 0017
Policies and Procedures
Cash and Revenue Collections Policy
Approval: Original signed by Lois Hawkins___________ Revised: May 5,2009
I. AUTHORITY

II. POLICY OBJECTIVES
• Systems in place should effectively ensure that all revenue to which the
Government of Alberta is entitled is collected. Revenue should be collected
whenever possible before or at the time services are rendered or goods are sold.
• Cash receipts collected from goods or services rendered must be protected from
loss by safekeeping devices and the timely deposit in designated bank accounts.
Cash floats maintained for the purpose of making change must be kept secured and
under the control of a responsible staff member.
III. POLICY DETAIL
• Revenue-generating programs must follow the established practices and

procedures outlined in this policy to ensure that payment in full is received each
time services are rendered or goods are sold.
• Program areas must adopt necessary measures to ensure any counterfeit cash is
discovered when the cash is received. If counterfeit cash is discovered, contact
your program area’s security supervisor, who must then contact the local police
department at the time of the discovery and seek instruction from the officer on
duty.
• All instances of theft or fraud must immediately be reported to the Senior

Financial Officer (SFO) via e-mail. An explanation of the circumstances
surrounding the theft or fraud, as well as measures that have been put in place to
avoid future losses should be included. A formal police report should be filed by
the affected program area.
• All program areas seeking to set up new bank accounts should contact the
Financial Services Branch, who will co-ordinate the setup and obtain SFO
approval.•
• Cash-back at any point of sale machine is not allowed.
Page 1 of 8
CT 2015-G-0020 0018
IV. CASH RECEIPTS PROCEDURES
1) Receipts of cash, cheques and other negotiable forms of cash receipts (e.g. money
orders) must be controlled immediately.
2) CASH: Before accepting cash, qualified staff should ensure cash is legal tender by
adherence to the following procedures:
• All bills should be quickly examined to determine if they resemble actual
currency.
• Bills which are of $20, $50 or $100 denominations should be examined to
identify counterfeit funds (e.g. through the use of cash scanners).
3) CHEQUES: Before accepting a cheque, qualified staff should examine the cheque
received to ensure the correctness of the following details:
• Payee name (Minister of Finance)
• Date (current day, month, year shown)
• Amount (body and figures agree)
• Signature - for payments made in person, verify signature against one piece
of personal identification for personal cheques under $100, and two pieces of
personal identification for cheques over $100, one being a driver’s license.
Record identification numbers on the back of the cheque.
• For cheques received via mail, ensure full details of the purchaser have been
obtained.
• Any cheques returned NSF (not sufficient funds) should immediately be
followed up with the purchaser (example: re-issuance of cheque having
sufficient funds).
• Cheques that are made payable to a third party must not be accepted.
Consider the following additional guidelines for accepting cheques:

• Personal cheques (unless certified by the bank on which it is drawn) are the
least desirable forms of payment, as they may not be honored by the bank
due to lack of sufficient funds.
• Counter cheques (cheques with no preprinted information such as name,
address, or account number) should not be accepted under any circumstance.
• Traveler’s cheques should not be accepted without a purchase.
• Purchasers should be made aware that the payee name should be “Minister of
Finance.”
• Orders received by mail that are accompanied by cheque should not be filled
and forwarded to the purchaser until the cheque has been cleared by the
banking system. This precaution is not necessary when the bank from which
it was drawn has certified the cheque.
Page 2 of 8
CT 2015-G-0020 0019
4) CREDIT CARDS: Purchases that are paid by credit card require adherence to the
following procedures:
i) Payment made in person:

• Ensure credit card presented is valid by checking the expiry date on the card.
• Match the signature shown on the credit card to the signature provided on the
credit card slip. If the credit card has no signature, ask for picture
identification.
• If credit card is approved by the Interac Credit Card Online Terminal, circle
“approved” on the credit card slip to ensure the transaction was successfully
approved. If the credit card is processed manually, then it is necessary to
obtain telephone authorization.
• For refunds or merchandise returns that were charged on a credit card, a
credit card slip must be completed for the refunded amount. Under no
circumstance should a cash refund be given to the customer when the
purchase was originally processed as a credit card transaction.
ii) Payments received by telephone:
• Ensure full details are obtained from the purchaser to process the transaction.
• Maintain a payment listing for balancing and accounting purposes. The
listing should not contain the cardholder data - the last four digits of the card
number may be listed.
• Documents with the card number and other cardholder data should be
processed promptly and then safely stored until needed for balancing the
day’s transactions.
• Keep all credit card receipts for each day together, compare them to daily
totals and then group them with the daily batch settlement tape for
storage/reference purposes.
5) DEBIT CARDS: Purchases that are paid by debit card require adherence to the
following procedures:
• Swipe the customer’s card and hand the Interac keypad to the customer.
• Once the customer has entered their personal identification number (PIN),
authorized the amount, hit the enter key and wait for the authorization
message to appear.
• If the payment is approved and the receipt has been handed to the customer,
the transaction is complete; circle “approved” on the debit card slip.
• If the payment is not approved, the purchase cannot be processed.
Page 3 of 8
CT 2015-G-0020 0020
6) POINT OF SALE (POS) MACHINES

• Program areas seeking to purchase a POS machine should contact the
Financial Services Branch, who will co-ordinate the purchase and obtain
SFO approval;
• Details required prior to setup include:
1. name to be programmed on terminal;
2. bank account number for revenue;
3. contact name and telephone number;
4. location of equipment; and,
5. where invoices are to be sent.
• A one-time fee is charged for the stand and monthly rental fees apply (with
potential monthly discounts).
7) ISSUANCE OF RECEIPTS:
Customers must be issued a cash register receipt when purchases are processed
through a cash register, when funds are received by a staff member, and when no
other receipt, license or permit (used in place of a cash register receipt) has been
issued.
• In all cases where collection of Goods and Services Tax (GST) is required,
the cash receipt issued should provide a separate line disclosing the amount
of GST collected and the provincial government GST collection number,
R124072513.
V. CASHING OUT PROCEDURES
a) Cashing Out procedures are as follows:

• At the end of each shift, the cashier must remove all cash from the till along
with all credit card and debit card slips, coupons, void and refund receipts,
etc., accumulated during the shift.
• Next, the cashier must generate deposit tape(s) from the till, and the credit
card close-out slips must be generated from the online machines.
• The cashier must then complete the daily reconciliation, balancing the total
of the till tape to the total of cash, credit and debit card amounts collected.
Any variances must be documented.
• Once completed, the cashier must sign the daily reconciliation form/report
and place it, along with all cash, credit and debit card slips, coupons, void
and refund receipts collected in secure storage (e.g. safe, if available).
b) The cashier’s supervisor must verify the accuracy of the daily cash reconciliation
as follows:
• Count all cash and cash equivalents.
Page 4 of 8
CT 2015-G-0020 0021
• Compare the till tape and Visa/MasterCard close-out slip totals to the daily
reconciliation.
• Confirm the serial continuity of the till tape numbers.
• Account for all discounts, voids, refunds, etc.
• Verify the mathematical accuracy of the daily reconciliation.
• Document and maintain a separate record of variances by employee OR site
location, depending on the practicality and operations of the site.
• Sign the daily reconciliation as approved.
• Program areas that do not have an on-site supervisor on a daily basis, should
ensure daily receipts and reconciliations are kept in secure storage (e.g. safe,
if available) until verification can be obtained.
c) The following procedures are performed subsequent to the cash supervisor’s

verification (please note segregation of duties must be maintained):
i) Program areas making deposits at the bank:

• Prepare a Daily Receipts Form, identifying the total amount of sales for each
day, the amount of till float on hand and any cash overages or shortages
incurred.
• Reconcile all cash receipts on a daily basis to the cash receipt slips, the Daily
Receipts Form and the till totals.
• Upon verification of the accuracy of the Daily Receipts Form totals, the bank
deposit is to be prepared.
• Bank deposits should be made on a daily basis, unless it is considered
impractical based on the dollar amount and site location. If the bank deposit
must wait until the next day to be made, overnight safekeeping is essential.
• Prepare a revenue collection summary to submit to Service Alberta.
• To ensure prompt processing of deposits, program areas should ensure all
applicable coding is completed on the revenue collection summary prior to
submission to Service Alberta.
• The following documentation should accompany the revenue collection
summary when submitted to Service Alberta for processing:
1. credit card close-out slips;
2. bank deposit slips;
3. till tape; and
4. daily reconciliation forms.
• Copies of all the above documentation should be kept on-site in the program
area.
Page 5 of 8
CT 2015-G-0020 0022
ii) Program areas forwarding cash/cheques directly to Service Alberta for deposit:
• The Cash Blotter must be completed for submission to Service Alberta on a
daily to weekly basis, depending on the practicality based on the significance
of receipts or any stipulations presented by Service Alberta for the particular
operation. A minimum submission of once per week is required.
s 20(1)(m), s 25(1)
• Ensure appropriate coding is completed, and forward the Cash Blotter

together with the supporting cash and cheques.
• Ensure a copy of the Cash Blotter is kept on-site for audit trail purposes;
• The program area should follow-up with Service Alberta the next day to
ensure deposits have been received.
• In lieu of the above, certain program areas, Funds or Foundations, may
require adherence to the following steps:
o Credit card deposits are banked telephonically. The Financial
Reporting Unit then prepares the necessary journal entry for capture
into IMAGIS.
o For all cash/cheque deposits made, the bank deposit slips are forwarded
to the Financial Reporting Unit for journal entry preparation and
capture.
• If there is any uncertainty regarding procedures or steps to follow, please
contact the Financial Reporting Unit.
VI. COLLECTION OF OVERDUE ACCOUNTS/AMOUNTS OWING TO THE

CROWN
“Collections” is a commission-based business area within Service Alberta whose

mandate is to provide collection, legal and enforcement services to Ministries
within the province of Alberta. Please see the link below for more information.
s 20(1)(m). s 25(1)
This is an overview of the process used within the Ministry for the collection of
overdue accounts/amounts owing to the Crown:•
• Service Alberta - Accounts Receivable (A/R) will co-ordinate collection

efforts with Financial Services, who will occasionally request collections
for invoices that remain overdue after several A/R reminders. The program
area will be notified.
• Program Areas or Financial Services should complete a Finance
Collections Service Requests form. The completed and approved form is
forwarded la S e rv ic e A lh e rta - Cnlle ctio n s__________________________________
s 20(1)(m), s 25(1)
Page 6 of 8
CT 2015-G-0020 0023
• Service Alberta - Collections charges 20 per cent of the accounts receivable

collected for their services. This commission charge is then billed back to
the program area.
• Note that pursuant to the Limitations Act. Service Alberta is unable to
pursue collections after two years from the date of invoice, written
acknowledgment or last payment. A written acknowledgment could be
correspondence from the debtor advising that they cannot pay until a
certain date rather than correspondence which advises that they are
disputing the charge. If you are encountering a debtor delaying payment
with excuses or only acknowledging partial responsibility, you might
consider requesting that they put it in writing to you - hence extending the
Limitation Act date.
• If you require a credit investigation for a person or company,
Service Alberta can assist in this regard. You must obtain the person or
company’s permission in writing before Service Alberta can complete the
request. A short note confirming that they agree to the credit report will
suffice.
VII. E-COMMERCE POLICY
1) E-commerce is the use of digitized reservations, ordering and payment

mechanisms via the Internet to enable online payment.
2) The Information Management and Technology Services Branch must approve the
development of websites which propose the electronic payment of goods and
services. All program areas must involve the Information Management and
Technology Services Branch early in the planning stages of the project. The
approved website must be signed-off by the Executive Director/CIO of
Information Management and Technology Services.
3) The Information Management and Technology Services Branch is responsible for

establishing and enforcing security standards for e-commerce activity.
4) Contractors may be engaged to host e-commerce activity and manage online

transaction processing. Contracts must:
a. Include appropriate recordkeeping and privacy protection measures. This

may include items such as storage requirements, destruction instructions or
adherence to security standards. Only the required information will be
kept, and there must be a process in place to ensure destruction of credit
card information.
b. Clearly state the ownership of the information resides with the Government
of Alberta and is subject to GOA legislation.
Page 7 of 8
CT 2015-G-0020 0024
/dlberra
C u ltu r e a n d C o m m u n it y S p irit
P o lic ie s a n d P r o c e d u r e s
C a s h a n d R e v e n u e C o lle c tio n s P o lic y
c. Be reviewed and approved by Financial Services.
5) An internet transaction receipt must be provided to the customer. The receipt must
contain the following information regarding the internet transaction:
a. the date;
b. the card type used (The card number will not be included);
c. the amount;
d. the authorization number assigned;
e. the unique internet order number;
f. a detailed description of the goods or services;
g. the contact name, surface mailing address, electronic mail address,
telephone and fax number o f the person responsible for disputes;
h. the return/refund/cancellation policy, as applicable;
i. a separate line disclosing the amount of GST collected and the provincial
government GST collection number, R124072513 (if applicable); and,
j. a FOIP Policy Statement.
6) A reconciliation of the sales transactions using e-commerce to those identified by

the bank must be performed daily. The documentation provided by the contractor
should only include the relevant and necessary information required to complete
the reconciliation. Any variances must be documented. Appropriate backup
documentation must accompany the reconciliation.
Page 8 of 8
CT 2015-G-0020 0025
D o n a t io n s /T a x R e c e ip tin g P o lic y
Donations/Tax Receipting Policy
Approval: Original Signed by Lois Hawkins Revised: June 30, 2011
I. AUTHORITY

Income Tax Act
Canada Revenue Agency (CRA) administrative publications
II. PURPOSE
The purpose of this policy is to establish a framework for the management of donations and the
issuance of tax receipts in accordance with the Income Tax Act (ITA) and CRA administrative
policies.
III. POLICY DETAIL
Definitions
Fair market value

The highest dollar value you can get for your property in an open and unrestricted market and
between a willing buyer and a willing seller who are knowledgeable, informed, and prudent and
who are acting independently of each other.
Eligible amount of gift

Defined at s.248(31) the ITA. According to draft legislation at the time this policy was written,
eligible amount means the amount by which the fair market value (FMV) of the gifted property
exceeds the amount of an advantage, if any, in respect of the gift.
Advantage
Defined at s.248(32) the ITA. According to draft legislation at the time this policy was written,
advantage means the total of all amounts of property, service, compensation, use or other benefit
that a donor, or person non-arm’s length to the donor, may receive or enjoy in return for his or
her donation (for example, a meal, tickets to a show), whether now or in the future or
contingently. The advantage must be taken into consideration when determining the eligible
amount of a gift for receipting purposes.
Gifts in kind
Gifts in kind are not defined in the ITA but are described in CRA’s Interpretation Bulletin IT-
297112, and include capital property, depreciable property, personal-use property including listed
Donations/Tax Receipting Policy 1
CT 2015-G-0020 0026
personal property, a leasehold interest, a residual interest, a right of any kind whatever, a licence,
a share and inventory of a business. A gift in kind, however, does not include a gift of services.
Guidelines
The ITA generally permits the issuance of tax receipts for income tax deduction purposes when
cash or gifts in kind are donated to the Government of Alberta. The receipt will be made for the
eligible amount of the donation.
To issue a receipt, the Ministry must determine if the donation constitutes a gift. For there to be
a gift, the following conditions must be met:
• The donor transfers their legal ownership of cash or property;
• The donor transfers possession of the property;
• No legally-enforceable conditions attached to the gift;
• The transfer is voluntary;
• The transfer of property was made with the intention to make a gift; and
• If an advantage was issued to the donor, the advantage does not exceed 80% of the fair
market value of the transferred property.
Once it’s been determined that a gift has been made, the eligible amount must be determined in
accordance with the CRA requirements. To determine this amount the Ministry must know:
• The fair market value of the donated property;
• If applicable, the fair market value of any advantage provided to the donor; and
• If applicable, the cost of the property to the donor (i.e. if donor acquired the property
within 3 years of the date of donation, or within 10 years if one of the main purposes of
the acquisition was to donate to a qualified donee, etc., or other circumstances referenced
by s.248(41) of the ITA). It is the responsibility of the donor to notify the Government of
Alberta if this is applicable; however, Ministry officials should be aware of
circumstances in which the eligible amount may be less than fair market value.
The Ministry can only issue an official donation receipt to the individual or organization that
made the gift and the name and address of the donor must appear on the receipt.
Donations of services, that is of time, skills or efforts, are not property and, therefore, do not
qualify as gifts or gifts in kind for the purpose of issuing official donation receipts. Accordingly,
an official donation receipt cannot be issued for services rendered free of charge.
Authorization from the appropriate Expenditure Officer (as per the Authority Matrix) must be
obtained prior to the acceptance of donated gifts in kind and they must ensure that donated gifts
in kind are within the mandate of the branch/foundation and that there is sufficient budget
authority to cover the value o f the item being donated. All gifts in kind, whether tax receipted or
CT 2015-G-0020 0027
not, must be reported to Financial Services and recorded in the year in which the value of the gift
is determined and legal title and possession is transferred. This results in a more complete
reporting of the government’s donations and cost of doing business.
A gift-in-kind is recorded as an expense and offsetting revenue is processed as donation income.

If the fair market value cannot be reasonably estimated (where no tax receipt can be issued), then
the gift may be reported to Financial Services at a nominal value. If an appraisal is required,
significant delays may be experienced before the fair market value of the gift is determined; once
the value of the gift is determined, it should be reported to Financial Services.
Expenditure Officers are responsible for ensuring that all backup documentation related to
donations, e.g. donor’s request, acceptance document, copy of the bank deposit, copy of the
cheque, appraiser’s reports etc., are being maintained in file for examination by audit, CRA
and/or the Accounting Officer.
IV. PROCEDURES
A. Donations of cash (ensure cheques have cleared the bank)
All cash donations to the department, or associated funds or agencies, must be deposited
into a designated ministry bank account.
Two options are available for receipting cash donations - Branch/Foundation

Representatives may sign using a book of tax receipts or printed tax receipts; or the
Senior Financial Officer may sign using a tax receipt template (receipt number to be
assigned by Financial Services).
1. Cash donation procedure for tax receipt signed by Branch/Foundation Representative:
This procedure may be used for “on-site” receipting of cash donations received directly
by the branches/foundation. The tax receipt is issued at source either by using a book of
tax receipts or printed tax receipts (printed in consultation with Financial Services).
a) Financial Services will be responsible for safeguarding unused tax receipt books and
maintaining a list of serial numbers of receipt books distributed to the
branches/foundations. Branches/foundations are expected to guard against the
unauthorized use of receipts. Spoiled receipts must be retained and marked
“cancelled,” and another receipt may then be issued.
b) A 2-part tax receipt must be completed and signed by a designated individual within the
branch/foundation. Original goes to the donor, the copy remains in the book and
completed books must be returned to Financial Services. The completed tax receipt
CT 2015-G-0020 0028
D o n a t io n s /T a x R e c e ip t in g P o lic y
books/copies are official government records and must be retained in accordance with
Government of Alberta policy and Records Retention and Disposition Schedule.
c) The Senior Financial Officer will designate individuals in branches to sign tax
receipts based on a Branch Director’s/Division Head’s recommendation. Foundation
Boards will designate individuals in foundations or ask the Senior Financial Officer
to sign tax receipts. Segregation of duties between the individual issuing the tax
receipt and preparing the cash blotter or bank deposit is required.
d) The tax receipt number should be indicated on the bank deposit backup documentation.
Auditors will require cross-referencing from tax receipt numbers to bank deposits.
2. Cash donation procedure for tax receipt signed by the Senior Financial Officer:
This procedure is used for branches/foundations that occasionally receive cash donations
and do not wish to receipt “on-site”. Financial Services will assign a tax receipt number
and obtain the Senior Financial Officer’s signature.
a) The branch/foundation must complete a tax receipt template and have it signed by a
Branch Director/Executive Director/General Manager and the Division Head.
b) The tax receipt is then forwarded to Financial Services with all supporting documents for
review, (e.g. copy of bank deposit, copy of cheque).
c) Once Financial Services has completed their review, a tax receipt number is assigned and
the tax receipt and all supporting documents are forwarded to the Senior Financial
Officer for approval.
d) Upon return of the approved tax receipt, the original and copies of the tax receipt are
distributed as follows:
1. Original returned to branch/foundation for distribution to donor

2. Copy retrained by Financial Services
B. Donations of Gifts in Kind
All receipts for gifts in kind in the department must be forwarded to Financial Services for
review and signed by the Senior Financial Officer. Receipting for gifts in kind in the
foundations may be prepared by foundation staff and signed by an individual designated by
the Foundation Board or the Senior Financial Officer. The designations are reflected in the
Authority Matrix.
CT 2015-G-0020 0029
There are budgetary implications in accepting gifts in kind, whether or not a tax receipt is issued.
A gift in kind is expensed at its fair market value in the year in which the fair market value has
been determined and offsetting revenue is processed as donation income. Gifts not requiring
tax receipts, and whose fair market value cannot reasonably be estimated, may be reported to
Financial Services at a nominal value.
The Ministry budgets annually for gifts in kind and each division/foundation is responsible for
monitoring its budget. Quarterly forecasts prepared for Financial Services should reflect the
total value of gifts in kind anticipated to be received in the year. Should the anticipated gifts in
kind exceed the approved budget, Financial Services will seek to obtain additional authority
from Treasury Board for an increase in the budget. If no approval is received and gifts in kind
exceed the budget, the branch/foundation will be required to absorb the expense in its existing
operating budget.
On an annual basis, all gifts in kind (receipted and not receipted) are to be identified to Financial
Services, once their value has been determined. Financial Services will use the listing to prepare
the necessary journal entries. For gifts being receipted, Financial Services will use a copy of the
tax receipt to prepare the necessary journal entries.
1. Gift in kind donation receipt procedure for Department:
a) The branch must complete a tax receipt template and have it signed by a Branch
Director/Division Head.
b) The tax receipt is then forwarded to Financial Services with all supporting documents
for review, (e.g. copy of the Certificate of Gift, copy of appraisal).
c) Once Financial Services has completed their review, a tax receipt number is assigned and
the tax receipt and all supporting documents are forwarded to the Senior Financial
Officer for approval.
d) Upon return of the approved tax receipt, the original and copies of the tax receipt are
1. Original returned to branch/foundation for distribution to donor

2. Copy retained by Financial Services
2. Gift in kind donation receipt procedure for Foundations (if the Foundation does not have
their own supply of tax receipts, please follow procedure for Department):
a) The foundation will prepare a tax receipt either by using a book of tax receipts or printed
tax receipts (printed in consultation with Financial Services) and have it signed by an
CT 2015-G-0020 0030
Government of A lberta ■ P o lic ie s a n d P r o c e d u r e s
authorized foundation representative. The original and copies of the tax receipt are
1. Original to branch/foundation for distribution to donor

2. Copy to Financial Services
IV. POTENTIAL PENALITES
Failure to follow the rules of the ITA and CRA’s administrative policies respecting tax
receipting may result in potential exposure to penalties, revocation of ability to issue
donation receipts and/or exposure to increased audit risk or disrepute with the CRA. Should
the Government of Alberta be subject to any pressure to structure donations or issue receipts
in any matter which raises suspicion, you are urged to contact Financial Services or Alberta
Justice.
V. ADDITIONAL INFORMATION
Contact Financial Services for information not covered in this policy, such as gifts of life
insurance policies. Tax counsel at Alberta Justice may be contacted by Financial Services as
needed.
If there are any conditions, restrictions on use, etc., the gift may not qualify for a donation
receipt. Again, please call Financial Services if such circumstances arise.
Additional information on specific situations for issuing tax receipts may be found on the
CRA website: http://wwvy.cra-arc.gc.ca/chrts-gvng/menu-eng.html
CT 2015-G-0020 0031
. Community Development
B a n k A c c o u n t s P o li c y
Finance and Administration Manual-
ESTABLISHMENT OF & CHANGES TO BANK ACCOUNTS POLICY
APPROVAL; Sue Bohaichuk_____________________________DATE: November 10, 2006
I AUTHORITY
II POLICY STATEMENT
This policy has been developed to facilitate the establishment of bank accounts for operational
purposes.
III POLICY DETAILS
Where necessary, bank accounts should be established for divisional field offices receiving
revenue. These bank accounts allow divisions that handle revenue to accumulate and transfer
this revenue at banking institutions close to the collection source. Divisional field offices may
also require bank accounts when they are required to hold or maintain cash for operational
purposes and a bank account provides a means of safekeeping the funds.
Ill PROCEDURES
Establishing a bank account

Branch Head • Advise Financial Services of the requirement to open a bank account.
This can be done through email or memo to the Senior Financial Officer
and Financial Operations and Accountability Coordinator.
• Specify the location of the operating office, the purpose of the account,
the signing authority(ies) and the preferred banking institution including
address.
Financial Services • Reviews the request and obtains Senior Financial Officer approval.
• Advises Alberta Finance - Banking Operations. This can be done
through an Alberta Finance ATI 170 Application for Banking
Arrangements form or a memo from the Senior Financial Officer. An
ATI 170 is available from Alberta Finance.
Establishment o f & Changes to Bank Accounts Policy 1

CT 2015-G-0020 0032
Alberta Finance - • Approves the request and finalizes the banking arrangements.
Banking Operations • Contacts the indicated Financial Institution and arranges to have an
account number reserved.
• Advises the appropriate areas of the new account.
• Forwards a proper Bank Authorization to Financial Services authorizing
the opening of the bank account.
Financial Services • Informs the Branch Head of the approval.

(upon receipt of
approval)
Branch Head (upon • The Branch Head contacts the signing authority(ies) and instructs them
receipt of approval) to proceed to the banking institution to provide specimen signatures.
Changing or Closing a Bank Account

Address Changes • Complete the address change form (attached).
• Branch Head sends directly to Banking Operations
Name Change • Complete the name change form (attached).

• Branch Head sends directly to Financial Services for Senior Financial
Officer signature
• Senior Financial Officer approves and sends the request to Banking
Operations
Signatory Change • Complete the Signing Authority Change form (attached).

• Provide a specimen signature on signature form found at:
s 20(1 )(m), s 25(1)
• Senior Financial Officer approves and send the request to Banking

Operations
Closing an Account • Advise Financial Services by email or memo of requirement to close the
bank account and any instructions for remaining balance.
• Senior Financial Officer will approve the request and advise Banking
Operations of instructions for any remaining balance.
Other requests • Advise Financial Services by email or memo of your banking needs.
(including • Senior Financial Officer will review the request and advise Banking
requirement for Operations.
Point of Sale (POS)
systems
Establishment o f & Changes to Bank Accounts Policy 2

CT 2015-G-0020 0033
A lberta F inance A D D R E SS C H A N G E
Banking Division, Treasury Management
302-9515-107 Street
Edmonton, Alberta
415-9197
Department: Date:
Address: Division:
Contact:
Phone #:
Bank Name: Treasury Sequence #:
Address: Branch Transit #:
Type of Account:
Postal Code: Account Number:
Treasury Management
T h is is y o u r O f f ic ia l A u t h o r it y f o r m a in t a in in g t h e m a il in g a d d r e s s o n t h e t e r m s d e t a il e d b e l o w .
T h e o r ig in a l is t o b e r e t a in e d by t h e b r a n c h f o r y o u r r e c o r d s , a COPY IS t o be r e t u r n e d t o t h e
d e p a r t m e n t w it h t h e b a n k ’ s a c k n o w l e d g e m e n t . T h e b a n k a c c o u n t d e s c r ib e d b e l o w is h e l d a t y o u r
branch.
1. Full title of Account Province of Alberta: ________________________________________________________
2. Mailing Address: _____________________________________________________________________
3. Special Instructions:
Please sign and return the second copy to: Alberta Finance, Treasury Management
502-9515-107 Street, Edmonton, AB T5K 2C3
Bank Acknowledgement ____________ Date

Bank Manager
Establishment of & Changes to Bank Accounts Policy 3

CT 2015-G-0020 0034
A lb erta F inance NAM E CHANGE
Banking
502-9515-107 Street
Edmonton, Alberta
415-9197
Department: Date:
Address: Division:
Contact:
Phone #:
Bank Name: Treasury Sequence #:
Address: Branch Transit #:
Type of Account:
Postal Code: Account Number:
Senior Financial Officer Controller Banking & Cash Management
T h is is y o u r O f f ic ia l A u t h o r it y f o r m a in t a in in g t h e m a il in g a d d r e s s o n t h e t e r m s d e t a il e d b e l o w .
T h e o r ig in a l is t o b e r e t a in e d by t h e b r a n c h f o r y o u r r e c o r d s . A c o p y is t o be r e t u r n e d t o t h e
DEPARTMENT WITH THE BANK’S ACKNOWLEDGEMENT. THE BANK ACCOUNT DESCRIBED BELOW IS HELD AT YOUR
BRANCH.
4. Old N am e:
5. New Name:
6. Special Instructions:
Please sign and return the second copy to: Alberta Finance, Treasury Management
502-9515-107 Street, Edmonton, AB T5K 2C3
Bank Acknowledgement ____________ Date

Bank Manager

CT 2015-G-0020 0035
A lberta F inance SIG N IN G A U T H O R IT Y C H A N G E
B an k in g D iv isio n , T re asu ry M an ag em en t
3 0 2 -9 5 1 5 -1 0 7 S treet
E d m o n to n , A lb erta
(7 8 0 )4 1 5 -9 1 9 7
Department: Date:
Address: Division:
Contact:
Phone #:
Bank Name: Treasury Sequence:
Address: Branch Transit#:
Type of Account:
Postal Code: Account Number
Senior Financial Officer
Alberta Finance-Banking and Cash Management
T h is O f f ic ia l a u t h o r it y f o r m a in t a in in g t h e s ig n in g a u t h o r it ie s o n t h e t e r m s d e t a il e d
is y o u r
below .B e f o r e a n y c h a n g e in s ig n in g o f f ic e r s a r e m a d e w it h r e s p e c t t o t h e a c c o u n t a n e w fo r m
AUTHORIZING THE CHANGE MUST BE OBTAINED FROM THIS DEPARTMENT.
T he o r ig in a l is t o be r e t a in e d by t h e b r a n c h fo r y o u r r e c o r d s , a c o p y is t o be r e t u r n e d t o t h e
DEPARTMENT WITH THE BANK’S ACKNOWLEDGEMENT. THE BANK ACCOUNT DESCRIBED BELOW IS HELD AT YOUR
BRANCH.
7. Full title of Account:________________________________________________
8. Change Signing Officer:
Add: __________________________
Delete:_____________________________
4. Specimen Signature Cards Enclosed | | Specimen Signature Cards will be provided □
5. Special Instructions: _________________________________________________________________
Please sign and return the second copy to Alberta Finance, 302-9515-107 Street, Edmonton, AB, T5K 2C3:
Bank Acknowledgement _________________________________ Date _____________________________

Bank Manager

CT 2015-G-0020 0036
Government o f A lberta ■ Policies and Procedures
Expenditure Officer Policy
Approval: Original signed by Lois Hawkins Revised: May 13,2010
I. AUTHORITY

Security Screening Directive
II. POLICY
An Expenditure Officer (EO) is given legislative authority to initiate and approve disbursement of
government funds and is accountable to the Deputy Minister for the transactions approved. Only
Ministry employees can be designated as EOs.
A. Responsibilities and Spending Limits
EO’s are responsible for:
• Understanding and applying the content of the Expenditure Officer Manual and the
Ministry and GOA Financial Policies and Procedures
• Managing program delivery within budgetary allocation
• Initiating an expenditure only if it is for the purpose authorized by the applicable
Appropriation
• Ensuring there are available funds to make the expenditure
• Monitoring their department’s budgets and actuals by reviewing and signing the
applicable financial reports
The responsibilities listed above should be included in the EO’s annual Performance Contract.
Expenses where an EO is directly involved in the transaction must be authorized by the next
higher EO (e.g. travel cost, conference fees, expense claims, and working session expenses).
The Authority Matrix outlines the signing limits assigned to an EO based on the transaction type
and their position.
B. Expenditure Officer On-line Training
It is mandatory for the EO to take the on-line training course once every three years. This will be
administered by Financial Services and the EO will be notified via email when to begin the
training.
C. Security Screening Requirements
New Expenditure Officers require a security screening. If the EO applicant indicates that he/she
has undergone a GOA security screen, Human Resources can review and confirm whether the prior
check is sufficient.
Page 1 o f3
CT 2015-G-0020 0037
Government of A lberta ■ Policies and Procedures
A Declaration and Consent form is required for Human Resources to review any security
screening. The Expenditure Officer should notify the Deputy Minister of any changes to a
previously completed security screening.
III. PROCEDURES
New Designation
Expenditure • Completes Expenditure Officer Designation form (

Officer (EO) s 20(1)(m). s 25(1)
Applicant detailing business units, and program codes required and forwards to
Branch Head. Ensure the requested codes are in accordance with the
current budget structure.
• Completes the Declaration and Consent to Release Information Form
provided by Human Resources and returns it directly to Human
Resources. Completes security checks, as required.
• Completes compulsory EO on-line training.
• Does not use EO authority until notified by the Financial Services
Branch.
Branch Head • Reviews and approves Expenditure Officer Designation form and
forwards to Division Head.
Division Head • Reviews the Expenditure Officer Designation form, provides
recommendation and forwards to Financial Services.
Financial • Provides username and password to EO applicant to start on-line
Services Branch training.
• Contacts Human Resources to commence the security screening process.
• Provides confirmation to Senior Financial Officer that on-line training
and security screening process have been completed.
• Notifies EO applicant once their designation is approved.
• Maintains original signed Expenditure Officer Designation forms and
updates database and applicable applications.
Human • Human Resources will contact the EO applicant to complete the required
Resources security screening documentation.
• Advises the Accounting Officer when security screening is complete.
Senior Financial • Reviews the Expenditure Officer Designation form, provides
Officer (SFO) recommendation and forwards documents to the Deputy Minister.
Deputy Minister • Approves the listing of EO designations.
(DM)
Page 2 of 3
CT 2015-G-0020 0038
Government of A lberta ■ Policies and Procedures
Cancellation of Designation
Expenditure Notifies SFO by memo or e-mail to cancel EO designation.

Officer’s
Supervisor
Amendment of Designation
Expenditure • Comdetes ExDenditure Officer Designation form (

Officer js 20(1)(m).sl5(1) K
detailing changes to program or business unit codes, signature and/or
name. The amended Expenditure Officer Designation form should
include all program and business units the EO is responsible for
(existing and additions).
• Does not use amended EO authority until notified by Financial Services
Branch (only applicable for code changes).
Branch Head • Reviews and approves Expenditure Officer Designation form and
forwards documents to Division Head.
Division Head • Reviews the Expenditure Officer Designation form, provides
recommendation and forwards documents to the Senior Financial
Officer.
Senior Financial • Reviews the Expenditure Officer Designation form, provides
Officer recommendation and forwards documents to the Deputy Minister.
Financial • Notifies EO once the amended designation is approved
Services Branch • Maintains original signed Expenditure Officer Designation forms and
updates database and applicable applications.
Deputy Minister • Approves the listing of EO designations.
Acting on Behalf of Another Expenditure Officer
All EO authority may be delegated for an absent EO to an Acting EO. The Acting EO will have
equivalent signing authority during the delegated period. EO authority can only be delegated to
employees who currently hold an EO designation.
Expenditure • Notifies Financial Services Branch by e-mail to the EOs and Managers
Officer Absence Notification distribution list (_CCS-EOs and Managers
Absence Notification), indicating the time period of the acting
designation.
Page 3 of 3
CT 2015-G-0020 0039
Filming at Culture Facilities Policy
Approval: Ernie Hui_________________ Date: July 2,2014
L AUTHORITY
Government Organization Act
II. PURPOSE
This Policy establishes Ministry standards for filming by external film production organizations
at facilities or properties where Culture’s programs or services are delivered.
OBJECTIVES
• To build Culture facilities public profile and desirability as a film location
• To minimize disruption of normal facility operation as a result of filming activity
• To assist production organizations and public broadcasting institutions in creating
educational and public interest programs
• To preserve Culture’s reputation, public image and integrity
m . POLICY DETAIL
Scope
This Policy does not apply to news/media and public affairs coverage of Ministry events.
Approval to Film
• A film production organization must provide a letter of intent describing the desired use
of the facility(ies) and submit it along with a complete film script. The request should be
submitted to the facility a minimum of two weeks prior to the desired start date of
filming.
• All requests to use Culture facilities for filming must be approved by the
director/manager of the facility and the branch executive director in consultation with
Communications and Alberta Film. The Ministry, at its sole discretion, will decide to
approve or reject an application to film at its facilities. Projects might be rejected for
reasons such as: conflicts with the facility operations, filming o f excessive violence,
pornography or other activities that could reflect negatively on the province or the
government.
• If the project is approved, the Ministry will provide instructions regarding approved
date(s), time(s) and locations for filming. Filming at a facility must impose a minimum
amount of disruption on normal facility operations.
CT 2015-G-0020 0040
License A greem ent
• The facilities must use an approved license agreement to outline the details of the filming
and the respective responsibilities of the parties involved. The license agreement
developed by Legal and Legislative Services must be signed by the film production
organization and the facility’s director/manager before filming can begin. The approval
must be in accordance to Culture’s Authority Matrix.
• The film production organization shall, at its own expense, maintain, throughout the term
of the filming at a Culture’s facility, general liability insurance in an amount not less than
$ 2 ,000, 000 .
• The Ministry reserves the right to either refuse or request film credits.
Fees and Other Charges
• Final permission to proceed with filming is granted once all parties have signed the
license agreement.
• Fees may be charged to production organizations using Ministry locations. Location fees
are set in accordance with the Ministry’s Schedule of Fees and Charges. Additional
charges might apply based on a production organization’s needs and the complexity of
the film shoot. These charges would be outlined in detail in the license agreement.
• 50% of the location fees may be required at the time the license agreement is signed.
Upon completion of filming, a final invoice will be issued for the balance and any
additional fees. A cancelation fee of up to 50% of the total location fee may also be
charged should the film shoot be cancelled after the license agreement is signed. This fee
is only refundable when authorized by the Division Head. Changes to the approved
license agreements must be requested through Legal and Legislative Services.
• At the discretion of the facility’s director/manager, fees may be reduced or waived (e.g.
non-commercial production organizations and public broadcasting institutions producing
educational and public interest programs including documentaries; productions supported
by the Alberta Media Fund).
Filming
• The film production organization must abide by the instructions, rules and regulations
provided by the facility and cooperate with other facility users.
CT 2015-G-0020 0041
Culture G r a n t P o lic y
Grant Policy
Approval: Barry Day Revised: October 12, 2012
I. AUTHORITY
Alberta Foundation for the Arts Act

Government Organization Act
Historical Resources Act
Community Development Grants Regulation
Ministerial Order 07/12
Accounting and Financial Control Manual
II. PURPOSE
The purpose of this policy is to establish consistent Ministry standards for grants management.
III. POLICY DETAIL
Definitions
Grants
Grants are expenditures of funds for which neither goods nor services are received by the
Ministry. They can be made to a person or organization with status as a legal entity for purposes
related to any program, service or other matter under the administration of the Minister. (To
determine if an organization has legal status you may conduct a Corporate Registry search or
contact Legal and Legislative Services for assistance.)
Grant Agreements
Grant agreements define the Ministry’s responsibility to provide funding for certain projects,
programs, or activities and the recipient’s responsibility to use the funds for the purpose
specified.
Guidelines
Program areas are responsible for developing grant program-specific administration guidelines in
accordance with applicable grant regulations, this policy, the Accountability Framework posted
at s 20(1)(m), s 25(1) and
Government o f Alberta best practices posted at
s 20(1 )(m) s 25(1)
Grant Policy 1
CT 2015-G-0020 0042
Program area guidelines should include topics such as: grant program objective, types of
activities/ functions covered by the grant, who can apply, process for submitting and assessing
applications, eligibility criteria, evaluation criteria, key process dates, terms and conditions to be
met if project funding is received and reporting and monitoring requirements.
Consideration of a Grant Request
• Appropriate staff should review a grant application and assess its completeness in
accordance with the grant program guidelines.
• A review for eligibility according to all relevant legislation, regulations and approved
policy guidelines.
• Reasonable efforts should be taken to identify instances of non-compliance with other
Government of Alberta grants awarded to the applicant.
• Review forms, checklists and working documents, as applicable, are completed
throughout the assessment and clearly document the factors evaluated.
Grant Approval
The level of authority required to approve grants is outlined in the Authority Matrix.
Changes in Scope
The level of authority required to approve changes to the original project, timelines or the use of
unspent funds of the grant is outlined in the Authority Matrix.
Grant Agreement Preparation and Review
Templates
Grant agreements should be prepared using the Ministry’s standard templates. Legal and
Legislative Services will assess the need for additional program specific grant templates through
consultation with program areas.
Reviews
Grant agreements requiring legal review:
• Grant agreements requiring Minister or Deputy Minister signature
• Grant agreements not using a standard template or when changes to the standard template
are required
• Grants that are unique, politically sensitive, or complex
• New program grants
Grant Policy 2
CT 2015-G-0020 0043
Notification
Both successful and unsuccessful applicants should be advised of the outcome of their
application. Reasons for each decision should be disclosed according to program guidelines.
Grant Payment
Payments can only be initiated once the funding has been approved and the recipient has
accepted the terms and conditions of the grant. Payment approval levels are outlined in the
Authority Matrix.
Monitoring and Reporting
Risk analysis helps define the most appropriate frequency, extent and timing of monitoring
activities.
Program areas are responsible for developing and implementing effective collections procedures.
Grant outcomes and reporting requirements must be achieved as per the schedule outlined in the
agreement. Program areas should promptly and regularly contact the recipients if any outcomes
or reporting requirements are overdue. All collection attempts should be documented.
A grant not used for the purpose for which it was provided is a debt due to the Crown and may
be recovered from the person or organization to whom the grant was provided by an action in
debt. Files might be referred to Crown Debt Collections as per program guidelines.
Process Review
All aspects of the grant process should be evaluated periodically for consistency, completeness
and accuracy.
Grant Policy 3
CT 2015-G-0020 0044
Culture and Tourism G r a n t R is k A s s e s s m e n t F r a m e w o r k
Grant Risk Assessment Framework
Approval: Shannon Marchand Date: January 8,2015
I. PURPOSE
All grant programs across Culture and Tourism should have administrative practices that
incorporate risk assessment to ensure proper controls and allocation of resources.
II. INTRODUCTION
Risk is exposure to the chance of failure or loss. Grant risks include but are not limited to:
• Misappropriation of funds
• Incomplete projects
• Non sustainable projects
• Association with lobbyists and/or controversial groups
• Negative media attention
All reasonable efforts must be made to identify, communicate and manage risk to minimize the
consequences of adverse events and maximize opportunities to achieve program objectives. Once
risks are identified and documented, business decisions can be made to determine the acceptable
level of risk the ministry can accept and the measures required to manage it.
III. GRANT RISK ASSESSMENT
The level of review for an application, the agreement, the payment schedule, the monitoring
frequency and level of reporting activities should be based on a risk assessment of the applicant
and project. Factors to be assessed include but are not limited to:
• Applicant - prior experience with the applicant - compliance with deliverables, quality
of reporting, audit observations
• Project - duration, parties involved and complexity
• Amount - thresholds
Once the risk level of the file has been established the grant management processes should be
scaled appropriately. Where an organization is considered low risk, the process should be
simplified, while a higher risk organization should follow more robust requirements. Processes
can be modified at all stages of the grant, from application to reporting requirements. Grant
stages that can be scaled include:
1
CT 2015-G-0020 0045
Culture and Tourism G r a n t R is k A s s e s s m e n t F r a m e w o r k
• Level of review of the application - eligibility determination process, supporting

documents required, secondary reviews.
• Grant Agreement - levels of reporting requirements, timing of deliverables and payments.
• Monitoring - frequency of interim reports and site visits.
• Reporting - additional supporting documentation, audit.
Internal grant evaluation documents and procedures must outline the criteria used to assess the
risks and the management practices associated with each level of risk and monetary threshold.
2
CT 2015-G-0020 0046
Culture 3fld Tourism H o s p ita lity , C o r p o r a t e E v e n ts , a n d W o r k in g S e s s io n s
Hospitality, Corporate Events, and Working Sessions Policy
Approval: Carolyn Campbell Revised: June 30,2015
I. AUTHORITY

Public Disclosure of Travel and Expenses Directive 03/2012
Travel, Meal and Hospitality Expenses Directive 04/2012
II. PURPOSE
To define the ministry’s policy for incurring and approving Hospitality, Corporate Events, and Working
Sessions expenses. Incurring Hospitality expenses is generally discouraged.
III. POLICY DETAIL
Definitions
Corporate Events
Costs incurred for events where food and/or non-alcoholic beverages are provided to attendees during
meetings held to facilitate government business and for those events that do not fall under the Working
Sessions definition.
Hospitality
Costs incurred for events where food, beverage, and other related expenses are provided to guests of the
government as a matter of courtesy, acknowledgement or celebration (receptions, banquets, voluntary
appreciation, etc.).
Working Sessions
Any event where a claimant incurs a non-travel meal expense at a commercial eating establishment while
in the course of conducting government business.
Event
An event is any Hospitality, Corporate Event, or Working Session with a single purpose, which could
occur over more than one day or in one or more locations.
Expense Discloser
Ministers, Associate Ministers and their political staff, Senior Officials appointed by an Order in
Council and paid directly by the Government of Alberta, Deputy Ministers, Board Members and
employees as defined under the Public Service Act, who are in the executive manager classes.
Hospitality, Corporate Events, and Working Sessions Policy t
CT 2015-G-0020 0047
^4iherbfiji Culture and Tourism
H o s p ita lity , C o r p o r a t e E v e n ts , a n d W o r k in g S e s s io n s
Guidelines
Sessions Authorization:
The level of authorization required to approve Hospitality, Corporate Events, and Working Sessions
expenses and cost overruns is defined in the authority matrix. Verbal approval is acceptable for sessions
where the total cost is up to $200. Ensure that the event cost shown includes a 5% - 10% contingency
allowance as cost overruns are subject to additional approvals.
If alcohol is being served at a Corporate Event, a Hospitality/Working Session Approval Form must be
completed and approved by the Deputy Minister regardless of the cost. Deputy Minister approval is
required even if there is no cost to the Ministry (such as a cash bar). With any alcohol being served, the
event is a Hospitality Event.
An Expenditure Officer (EO) attending the event cannot approve any payment transactions associated
with it. These payments must be signed by the individual in the next higher position who is an
appropriate EO.
The following are not considered Hospitality, Corporate Events, or Working Sessions expenses:
• Costs incurred during social events such as Christmas, birthdays, or general coffee supplies for
employees. These costs are personal expenses and cannot be paid by the department.
• Cost recovery events with food and/or beverage (participant pays a fee, no net cost to
government) - should be coded to General Purchased Services (551240).
• Board planning retreats combined with a dinner. These are board expenses (543030).
• Cost for retirement functions exceeding $200. Costs over this amount are not paid by the
department.
Session Approval Process
The following items must be included in the Hospitality/Working Session Approval Form:
• date of function;
• location;
• purpose;
• estimated food and beverage expenses;
• indication of whether alcohol will be provided;
• other related expenses (e.g. room rentals, speaker costs) - a detailed breakdown should be
provided;
• indication of any amounts that will be cost recovery;
• number of attendees and their relationship to the department;
• business unit, fund, account, dept id, program, and/or project codes to facilitate payments;
Proper completion of this Form is required to provide complete event details that will be used for ministry
approvals and the Alberta Gazette reporting.
Hospitality, Corporate Events, and Working Sessions Policy 2
CT 2015-G-0020 0048
Culture and Tourism H o s p ita lity , C o r p o r a t e E v e n ts , a n d W o r k in g S e s s io n s
PROCEDURES
A. OBTAINING PRE-APPROVAL FOR HOSPITALITY/CORPORATE EVENTS/WORKING

SESSIONS
Responsibility Action
Branch staff 1. All costs related to the event must be included on the Hospitality/Working Session
Approval Form. Food and/or beverages costs are included on a separate line from
other related expenses.
2. Events with costs up to and including $200 require verbal approval from a Branch
Director who is an appropriate EO.
3. If anticipated event expenses are greater than $200, complete the

Hospitality/Working Session Approval Form and forward the Form to the EO with
appropriate authority.
4. For amounts over $600, it is recommended that the request for approval be
submitted to the Deputy Minister 90 days prior to the event.
B. OBTAINING APPROVAL FOR HOSPITALITY/CORPORATE EVENTS/WORKING SESSIONS

COST OVERRUNS
Branch staff When there is a cost overrun for an event, additional approval is required. Complete
the Hosting/Working Session Cost Overrun Approval Form and forward to the EO
with the appropriate authority.
CT 2015-G-0020 0049
C. DIRECT PAYMENT TO A VENDOR - PAYING AN INVOICE
Branch staff 1. Once the invoice is received, indicate on the invoice:
• All small groups (10 people or less), names of individuals attending.

• Large groups, Non Public Servant (10 people or more), name of the group.
• Public servants attending large group hosting events should be identified.
Attach all supporting documentation (signed pre-approval form, receipts, cost

overrun forms, etc.) to the invoice.
2. Code the invoice appropriately.
Account Description Code Invoices

549010 Hospitality All expenses related to Hospitality, including
room and equipment rentals.
549040 Corporate Food and/or non alcoholic beverage costs for

Events Corporate Events.
549050 Working Food and/or non-alcoholic beverage costs from a

Sessions commercial eating establishment for Working
Sessions.
Other related costs (i.e. room and equipment rental) for Corporate Events or
Working Sessions should not be included as part of the Corporate Events/Working
Sessions expenditures. These types of expenditures should be coded to the
appropriate supplies and services account codes.
3. If expense disclosers were included in a Hospitality or Working Session event,

identify them through the use of their employee IDs. If more than one expense
discloser is in attendance, the event is attributed to the highest ranking discloser.
Ensure all the appropriate disclosure procedures are followed; refer to the Public
Disclosure of Travel and Expenses Directive for further guidance or contact
Financial Services for assistance.
4. Forward the complete package to the appropriate EO for approval. An EO attending

the event cannot approve any payment transactions associated with it. Approval
must be from an EO in the next higher position.
CT 2015-G-0020 0050
5. Once the EO has approved the invoice, process the payment.
Note: Copies of ExClaim, procurement card receipts, hosting session invoices, and
Hospitality/Working Session Approval Forms must be forwarded to the Accounting
Officer for any events where Hospitality expenses are equal to or greater than $600
(information required for Alberta Gazette reporting requirements).
D. QUARTERLY REPORTING OF HOSPITALITY EXPENSES
Accounting Prepare quarterly reports of all Hospitality expenses equal to or greater than $600 for
Officer publication in the Alberta Gazette. The report will include: function, function date,
location, total food, beverage and other related expenditures; and purpose. The report
will be submitted to the Alberta Gazette by the Deputy Minister.
CT 2015-G-0020 0051
/dlberra
C u ltu r e a n d C o m m u n it y S p irit
Id e n tific a tio n C a r d s P o lic y
identification Cards Policy
Approval: Original signed by Lois Hawkins Date: June 2,2009
I. PURPOSE
The Government of Alberta is committed to provide a safe work environment for employees,
visitors and contractors while in government facilities. The proper issuance and display of ID
cards from a trusted Identity Management System for its employees and associates is one way to
create a safe and secure work environment within the department.
II. POLICY DETAIL
Public Assurance
The ID card credential identifies the card holder as an official employee of the Government of
Alberta. The purpose of the card is to provide assurance to the business and public that an
individual is a representative of the Government of Alberta with the presentation of an ID card.
Building Security
All employees, contractors and visitors are subject to scrutiny by staff and building security
personnel when ID cards are not readily visible. Any employee receiving visitors on site is
responsible for their temporary access. Any limitations of access within the premises must be
clearly explained and monitored.
In the event of fire alarm or other emergency, the sponsor of the visitor must, to the best of their
ability, account for the visitor and assist in evacuation procedures.
Authorizations
All cards must be authorized by the employee’s supervisor. The supervisor is responsible for
reviewing all card information prior to approving the request for an identification card.
Other Considerations
Contractor ID cards can be issued when contractors are engaged in carrying out government
business that requires an official photo ID. The contractor may be granted permission to carry an
official Contractor ID card which:
o must have a visible expiry date.
o must be returned to the project manager upon completion of the contract.
-1-
CT 2015-G-0020 0052
ydlbcrra
C u lt u r e a n d C o m m u n it y S p irit
Visitors without an Identification Card - Applicable in Sites with a Registration Desk
Contractors
• Must conform to worksite visitation registration procedures when contracted by
Culture and Community Spirit and stationed to conduct business in government
facilities.
Visitors (non-government employee or contractors)

• Must check in with the onsite registration desks where/when available.
• Should be issued a visitor’s card upon entry and return it upon exit.
III. PROCEDURES
A. Obtaining an Identification Card
Destination Action
Employees 1. Sign on to MyAGent with their government ADS ID
2. Click on ID Cards,
3. Select ID Card Requests,
4. Validate the job information, request any required changes to the
Pay and Benefits contact. Complete the form by:
i. providing a photo or selecting a session time, and
ii. requesting a card
5. Submit form to your supervisor for approval.
Supervisor 1. Verify employees’ information before approving the ID card,
2. Ensure staff are aware of the policy,
3. Encourage compliance with the policy through communication of
security related information, and
4. Make digital cameras available to employees for photos (where they
are available in the work locations).
Note: Contractor cards can be requested through a manual form located, on Service Alberta E-
s. 20(1)(m). s 25(1)
Forms site a
-2-
CT 2015-G-0020 0053
/dlberra
C u lt u r e a n d C o m m u n ity S p irit
B. Using the Identification Card
Employees • Must wear their issued photo ID cards in plain view for others to
see while on government premises,
• Must willingly show their cards if asked to do so,
• Must, when travelling to other government facilities, present and
display their ID cards and conform to normal security registration
procedures as required by each worksite location,
Note: Some facilities have site specific photo ID cards that are tied to their security system.
Employees in those sites should carry the site specific ID cards while on the premises and use the
government ID card when visiting other government sites or while traveling on government
business.
C. Reporting a Lost/Stolen Card
Employees • Any lost or stolen cards must be immediately reported to their
supervisor.
• Employee will request a new card through MyAGent identifying
that a replacement is needed because the card was lost/stolen.
D. Cancelling/ Updating Cards
Employee • Any terminated employees must return their identification cards to
their supervisor.
• Any changes on position or employment data must be updated in
the Human Resources system through payroll. A new card will
need to be requested. The old card should be returned to their
supervisor.
• An employee picture should be updated every five years or if an
employee has a drastic change in appearance
Supervisor • Cut/ shred the ID.
-3-
CT 2015-G-0020 0054
Culture and Tourism L o s t a n d U n c la im e d P r o p e r ty P o lic y
Lost and Unclaimed Property Policy
Approval: Carolyn Campbell Revised: June 1,2015
I. AUTHORITY
II. PURPOSE
The purpose of this policy is to establish consistent, minimum Department standards for lost and
unclaimed property found on property owned/managed by the Ministry of Culture and Tourism
in accordance with the Financial Administration Act.
III. POLICY DETAIL
Definitions
Retention Period - a period of at least 3 months as determined by the Branch/Program Area.
Guidelines
All lost or unclaimed property in the custody of the Department shall be retained for the
specified Retention Period from the time the property came into the custody of the Department.
If the property is not claimed within the Retention Period, the Department shall dispose of the
property.
The policy does not apply to abandoned vehicles or lost employee/volunteer property.
C urrent Process to handle lost/unclaimed property:
Branch/Program Area - Action:
1. The Branch/Program area identifies property as lost. Each piece of property is to be

tagged and catalogued in a lost and found log. Information to include would be item
description, date/time/place where it was found, owner information (if available) and
record of attempts to contact owner, unique identification number, date claimed/disposed
of, name and signature of individual claiming the item. All tagged items are to be stored
in a secure area.
Lost and Unclaimed Property Policy 1
CT 2015-G-0020 0055
_ /4 t Culture and Tourism L o s t a n d U n c la im e d P r o p e r ty P o lic y
2. If the lost property has substantial value or is readily negotiable (eg. wallet, credit cards,
phones, cameras, cash etc.), all efforts will be made to contact the owner. If this is not
possible, these items are to be immediately turned over to the police. If not accepted by
the police, then all valuables are to be stored in a secure area for the Retention Period.
No substantial value items will be returned to a claimant until the claimant’s
identification can be verified (i.e. photo identification).
3. If property is not claimed within the Retention Period, unclaimed items are to be
disposed of. (i.e. donated to a local charity or other means deemed appropriate by the
branch/program.)
It is the responsibility of every program area dealing directly with the public to establish a lost
and found program/policy using guidelines established in this policy.
Lost and Unclaimed Property Policy 2
CT 2015-G-0020 0056
ALBERTA CO M M UNITY DEVELO PM ENT
CHAPTER 2.0: ADMINISTRATIVE SERVICES

TOPIC 10: MEMBERSHIP FEES
EFFECTIVE: April 1,1994
STATUS: REVISION
APPROVAL: DATE:
I AUTHORITY
ADMINISTRATIVE SERVICES DIVISION
II POLICY STATEMENT
This policy provides program managers with guidelines on the payment of membership fees
from public funds. The objective is to provide flexibility in judging when such payments are
warranted while, at the same time, encouraging economy and consistency throughout the
Department.
III POLICY DETAIL
A. Membership Categories
Annual membership fees that are supported by the Department fall into two major
categories.
(1) Category A - Professional
The payment of individual memberships for full membership status based on continuing
professional membership qualification requirements.
(2) Category B - Personal or Personnel Development
The payment of individual memberships for full membership status based on

organizational requirements that such memberships be held in the name of the nominee
individuals and not by the Divisions or Branch programs,
or,
the payment of Divisional or Branch program memberships for full membership status,
or,
the payment of Divisional or Branch program memberships for limited membership
status, i.e. publications, etc.
Whenever possible memberships should be held in the name of the Division or Branch or in a
position title rather than in the name of an individual.
Category B would include organizations which may be considered as developmental or

maintenance of qualifications in nature.
Pm0210.doc 05/17/01
CT 2015-G-0020 0057
CHAPTER 2.0: ADMINISTRATIVE SERVICES PG. 2
STATUS: Revised June, 1990
B. Membership approval guidelines
(1) Employees are entitled to either a category A or B membership, but not both, unless
exceptional circumstances exist.
(2) New memberships require prior approval of the Division Head.
(3) Membership renewals do not require Division Head approval each year. The divisions
should maintain and periodically review the division's membership listing to ensure that
such memberships continue to contribute to the objectives of the programs. At the
commencement of each fiscal year the Division Heads should forward to Financial
Operations a listing of approved memberships for the division.
(4) The number of memberships should be kept to a minimum and only to those that are
consistent with program objectives.
(5) Publications and topical papers provided to employees on memberships paid for by
public funds should be made available to staff in general.
C. Unauthorized memberships
The following categories represent memberships that are not eligible for financial support
from public funds.
(1) Category C - Service organizations, such as:
—National Press Club

—Boards of Trade
—Chambers of Commerce
(2) Category D - Social, recreational, and fraternal, such as:
—Kinsmen and Kiwanis Clubs

—Golf and curling clubs
—Knights of Columbus
—Ancient, free and accepted masons
Pm0210.doc 05/17/01
CT 2015-G-0020 0058
CHAPTER 2.0: ADMINISTRATIVE SERVICES PG. 3
STATUS: Revised June, 1990
D. Claimable Expenses
When payment for a membership on behalf of an individual has been authorized by the
Division Head, such payment should be limited to:
(1) membership fees and registration cost
(2) regular organizational publications
(3) regular dues
E. Procedure for Authorization of new memberships
Prior to making application for certain membership status that is deemed payable from
public funds, program managers are required to submit the details and justification for
such memberships in writing to the Division Head for review.
The Division Head assesses the need for the membership and, if supportive thereof,
determines the most economical type of membership status that meets the requirements
of the Branch program, i.e.:
(1) individual membership
(2) Division or Branch program membership-full status
(3) Division or Branch program membership-limited status
Prior to giving approval the Division Head reviews the request for conformity with
established departmental policies and practices.
Once the request has been approved, fees paid for individual memberships may be
claimed by completing an personal expense claim form (ref. chapter 4.1, topic 2 -
Personal Expense Claims) that must be supported by the original receipt of membership
fees paid form and a copy of the approved letter of request.
Transactions for Divisional and Branch program memberships are completed by

forwarding a memo of request for a cheque to Financial Operations along with a copy of
the Application For Membership form that was approved by the Division Head (see -
Application For Membership Approval).
Pm0210.doc 05/17/01
CT 2015-G-0020 0059
ALBERTA COMMUNITY DEVELOPMENT
APPLICATION FOR MEMBERSHIP APPROVAL
Type of membership desired: Departmental Individual
A Name of Association:________________________________________ _____

Mailing Address:_________________________________________________
Membership Fee: $_______ for period_______________ to
B Are periodical costs included in membership fees?

If no, expected cost of periodicals for above period $
Expected costs other than memberships or periodicals, explain $ __________ __
C 1. Is membership to be in the name of the Department?__________

a) If no, explain.___________________________________ _
2. Is the membership necessary to fulfull position requirements?_______
3. Is the membership primarily for purposes of obtaining a publication (s)?
D Justification for Membership: __________________________________
E Name of Applicant: ____________________________ Phone:

Title/Branch/Division:_________________________________________________
F Approvals:
1. Does the Organization restrict access to one Department representative or otherwise make the
membership non-transferable?
2. Is this Association on the List of Generally Supported Organizations?
Division: __________________ Approval Date:
__________________ Date:
Division Head: _______________ Date:
G Comments:
Pm0210.doc 05/17/01
CT 2015-G-0020 0060
Culture P a r k in g P o lic y
Parking Policy
Approval: Ernie Hui Revised: March 4,2014
I. AUTHORITY
Alberta Infrastructure Parking Guidelines

Treasury Board Directive 10/94
II. PURPOSE
The number of parking stalls allocated to Alberta Culture is established and governed by Alberta
Infrastructure. Parking is a limited resource and it will be assigned according to the priorities set
out by the department, in accordance with government regulations. The assignment of parking
spaces to individuals is the responsibility of the deputy minister.
III. POLICY DETAIL
Definitions
Parking Coordinator - Financial Services employee responsible for managing the ministry’s
parking allocations.
Guidelines
The priority of parking assignments for permanent, full-time Alberta Culture employees relates
to the position and the nature of the work performed, not the employee (except where medical
reasons apply). Parking stalls are not permanent allocations and may be withdrawn. Employees
may not retain their parking privilege if the nature or location of their work changes.
Parking is based on five main priorities with applications received on a first come, first serve
basis with the length of Government of Alberta service as the secondary condition within each
group. Parking will be reassigned in the event there are insufficient stalls to meet higher priority
requirements. Employees at the lowest priority rating, with the lowest years of service may lose
their parking assignment. Below are the priorities:
Priority 1 - Medical and Handicapped - Employees with a handicap placard or with a medical
note as evidence of a temporary medical condition. Each request will be evaluated on
an individual basis.
Priority 2 - Senior Management classification and above.
Parking Policy 1
CT 2015-G-0020 0061
v 4 t Culture P a r k in g P o lic y
Priority 3 - Government Vehicles.
Priority 4 -Employees who are required to use their private vehicle for Government business on
a regular basis. The frequency and purpose of travel must be specified along with the
availability of alternate transportation. Supporting documentation (job description,
expense claims) must be maintained and must be made available upon request to
support this parking justification.
Managers are deemed to be frequent travelers as they typically use their vehicle for
business purposes.
Priority 5 - Temporary assignments for other employees prioritized by the length of government
service.
The Deputy Minister, or designate, has the authority to make exceptions to this policy.
Applying for Parking:

Employees that require parking should submit a parking request through the Online Parking
Request and Administration System (OPRA) at: www.opra.alberta.ca
Documentation to support frequent travel should be sent to the Parking Coordinator. The
applicant will be notified of the status of his/her application by email.
Parking Approval:
As per the Ministry’s Authority Matrix, downtown Edmonton and downtown Calgary parking
requests require the approval of the Division Head; all other locations may be approved by a
Director.
Parking Assignments:
When a stall is assigned, the employee will be sent the required parking pass/identification and
relevant information. The payroll parking fee deductions will be setup with the rates set by
Infrastructure. See Appendix A for current rates.
The employee accepts this parking assignment with the understanding that it is strictly for their
use.
The employee will be required to pay the penalty in the amount charged by the lessor for a lost
or damaged parking card, decal or key.
Parking Policy 2
CT 2015-G-0020 0062
^4the*bfaM Culture
Parking Policy
Parking Rules:
When an employee applies for parking they must accept and follow the terms and conditions for
parking established by Infrastructure. The terms and conditions are found within the online
parking application in OPRA.
In a circumstance where an employee has failed to comply with the terms and conditions of
parking, such as subletting a stall, the employee could face disciplinary action and/or their
parking terminated.
Changes to Assigned Parking:

Employee Leaves
Examples of employee leaves are: maternity leave, leave without pay, or secondment. If
an employee will be on a leave for more than one month, they must notify the parking
coordinator as soon as the start date of the leave is known so that the assignment is
terminated for that date. All parking materials must be returned.
If required, the employee must reapply for parking when they return from their leave.
Changes in Work Locations

If an employee changes work location the current parking allocation will be terminated.
He/she must submit a transfer request which would be assessed based on the priorities
outlined above.
Parking Cancellations/Removals:
Cancellation by the Employee:
An employee who has been assigned parking and no longer requires it, must provide written
notice to the parking coordinator a minimum of 10 business days in advance with the reason for
cancellation. If an employee fails to notify the parking coordinator within the required time
frame, their deduction may continue and cannot be refunded.
Supervisors are responsible to ensure all parking materials are returned to the parking
coordinator.
Parking Policy 3
CT 2015-G-0020 0063
Parking withdrawal by the Department:
Parking allocations may be forfeited and/or parking privileges revoked by the Department for
any of the following reasons:
a. Non-adherence to the parking Terms and Conditions.
b. Termination of employment or transfer to another position or ministry.
c. Termination or closure of Crown-owned or leased parking.
d. A requirement to accommodate a higher priority parking request. Assignments
would be withdrawn from employees with the lowest priority rating, with the least
years of service, or
e. As determined by the Deputy Minister or designate.
In instances where stalls are withdrawn, written notice will be given to the employee at a
minimum of 10 business days in advance. Supervisors have the discretion to provide more
notice where the situation permits.
Parking Policy 4
CT 2015-G-0020 0064
Appendix A
GOVERNMENT PARKING POLICY AND FEES

Location Stall Type Monthly GST Bi-Weekly
Rate Deduction
Metro (Edmonton and Outdoor $20.00 1.00 $9.66
Calgary) Indoor $30.00 1.50 $14.48
Outdoor $15.00 0.75 $7.24
Cities
Indoor $25.00 1.25 $12.07
Outdoor $0.00 $0.00 $0.00
Towns/Villages
Indoor $0.00 $0.00 $0.00
Exemptions from Parking Charges
• Employees working at institutions not serviced by public transportation (unreserved only)

• MLA's
• Shift workers (unreserved parking only)
• Government vehicles
• Users of government parking facilities in towns, villages and locations outside of city
boundaries
Parking Policy 5
CT 2015-G-0020 0065
Government of ABberta □ P o lic ie s a n d P r o c e d u r e s
P -C a r d P o lic y
P-Card Policy
Approval: Original signed by Lois Hawkins Revised: July 8, 2010
I. AUTHORITY

II. PURPOSE
The procurement card (P-Card) program has been established to provide an efficient and
economical method of purchasing and payment for supplies and low risk services, where
the total price does not exceed the department’s delegated authority and in accordance
with established government regulations and practices.
III. POLICY DETAIL
Definitions
• P-Card - procurement card used by designated Government of Alberta (GoA)

employees;
• Alberta P-Card Administration Unit (APCA) - unit within Service Alberta
authorized on behalf of GoA to act as the primary contact for the P-Card. The
unit provides a centralized call/contact centre with full administration, helpline
assistance for front-end purchasing; back end transactional processing as well as
education/training assistance.
• Reconciler - individual responsible to reconcile the P-Card transactions. The
cardholder is a Reconciler by default, however it is recommended that an alternate
be appointed for backup purposes.
• Reviewer - individual responsible to review P-Card transactions after a
Reconciler has processed them. It is optional to appoint a Reviewer.
Related Policies
In addition to the guidelines provided in this policy, cardholders and Expenditure

Officers (EOs) must comply with the following policies and guidelines when undertaking
any procurement:•
• Non-Information Technology Attractive Assets Policy

• Capital Asset Policy
• Contract Policy
• GOA greening policies and procedures
- 1-
CT 2015-G-0020 0066
Government of Alberta Policies and Procedures
P-Card Policy
Culture and Com m unity Spirit
• Hosting and Working Session Expenses Policy

• Information Management and Technology Services policies and procedures
• Purchasing Policy
Eligibility
A government P-Card can be issued to employees who are responsible for purchasing
goods and low risk services on a regular basis, and/or to employees who travel regularly
to facilitate government business.
The Senior Financial Officer (SFO) must authorize issuance of P-Cards and credit limits
(per transaction and for the entire balance).
P-Card Limits
P-Cards are set with two limits:

• Transaction limit - per single transaction
• Monthly limit - the balance limit. This limit is cleared after each billing cycle
EOs should analyze their department’s spending patterns to determine appropriate limits
when applying for a new P-Card. These two limits can be adjusted at any time if there is
a business need, subject to SFO Approval.
Use of P-Card
It is the cardholder’s responsibility to ensure the P-Card is used only within the ministry’s
policies and procedures. Failure to comply with these policies and procedures may result
in revocation of the P-Card and in disciplinary actions, up to and including dismissal and
other measures taken against the cardholder.
P-Cards are assigned to a specific individual and are not transferable. The cardholder is
the only person authorized to use the assigned card and is responsible for all transactions.
The P-Card must be used to pay for the following, unless exceptional circumstances
apply (see exceptions below):
• Goods under $ 10,000 per order
• Goods and supplies acquired from standing offer, regardless of the order value
Exceptions to the mandatory use of P-Card:

• If the vendor does not accept P-Card as a payment method
• Emergency situations
• Other exceptions allowed by Financial Services
- 2-
CT 2015-G-0020 0067
Government of Alberta Policies and Procedures
P-Card Policy
The P-Card can also be used for:

• Travel expenses following the Travel Policy and all related regulations
• Pre-approved hosting and working session expenses following the
Hosting/Working Session Expenses Policy
• Low risk services under $10,000 not covered by a fee for service contract
• Registration fees to attend conferences and seminars
• Rentals, maintenance agreements and subscriptions which require ongoing
payments (weekly, monthly, annually)
The P-Card must not be used for:

1. Cash advances or money orders from a bank or post office
2. Personal use
3. Unauthorized expenses or expenses not allowed by GoA and/or Ministry
policies and procedures.
4. Fee-for-service contracts
5. Expenses for vehicles covered by a fleet card
6. Parking/traffic fines
7. Training and development credit courses
Purchases are to be made GST exempt whenever possible.
If a vendor levies a service charge for accepting the P-Card, another method of
purchasing must be used (e.g. IMAGIS Purchasing Module). These vendors should be
reported to the APCA (780-644-2722).
-3-
CT 2015-G-0020 0068
P-Card Policy
PROCEDURES, ROLES AND RESPONSIBILITIES
The SFO is responsible for establishing and maintaining an adequate system of internal
controls and procedures governing the issue and use of P-Cards and related payments.
Specific activities may be delegated as long as appropriate segregation of duties is
maintained.
Application
Role Responsibility
P-Card 1. Review the GoA and Ministry policies and P-Card application form.
Applicant 2. Determine in consultation with the EO the appropriate credit limits and country
restrictions (Canada and United States only or international).
3. Complete and sign the P-Card application and forward to EO. When the
applicant signs the application form he/she acknowledges that he/she has
reviewed the GoA P-Card Policy and agrees to use the card in accordance with
the policy. He/she also certifies that P-Card training will be completed.
EO 1. Review and sign the application form and forward to Financial Services.
Financial 1. Review the form.
Services 2. Obtain SFO approval, if required.
3. Provide the required IMAGIS security access.
4. Submit to APCA, Service Alberta.
APCA 1. Request P-Card to the P-Card company.
2. Sets up the cardholder profile in IMAGIS.
P-Card 1. Issue the P-Card.
Company
Cardholder 1. Receives the P-Card from the P-Card company, activates and signs the card
before use.
2. Takes the P-Card online training for cardholders.
Changes
Role Responsibility
Cardholder
1. Complete a P-Card change form if:
a. cardholder's business address or name changes,
b. there is a requirement for a transaction and/or card limit adjustment,
c. There is a requirement to change the country restrictions (US and Canada
to international or vice-versa),
d. the default chartfields need to be changed,
e. The roles associated to the card need to be modified, e.g. add/remove EO,
Reviewer, Alternate Reconcilers.
2. Sign and forward form to EO.
-4-
CT 2015-G-0020 0069
P-Card Policy
Culture and Community Spirit ____________________________
EO 1. Review and sign the form and forward to Financial Services.
Financial 1. Review the form.
Services 2. Obtain SFO approval, if required.
3. Provide the required IMAGIS security access.
4. Submit to APCA.
APCA 1. Submit the changes to the card issuer, if required.
2. Update the cardholder profile in IMAGIS based on requested changes.
Processing Transactions
Role Responsibility
Cardholder 1. Comply with GOA and Ministry P-Card and all related policies and procedures.
2. Ensure travel expenses paid by P-Card are recorded in ExClaim as pre-paid
expenses to show all expenses related to a trip.
3. Ensure that purchases do not exceed transaction or credit limits.
4. Ensure that goods and services paid by P-Card are actually received or
performed.
5. Cardholders must not accept a cash refund for purchases paid by the P-Card.
Refunds must be credited back to the P-Card.
6. Validate the transactions on the monthly statement and resolve discrepancies
with vendors relating to purchases, charges and credits.
7. Cardholders and/or their Alternate Reconciler are responsible for ensuring that
monthly statements are correctly coded and that all original detailed supporting
documents (e.g. invoices, transaction slips, packing slips, hotel and room
service receipts, restaurant receipts, travel approvals, etc.) are attached to the P-
Card Transaction Report (PTR) and forwarded to the EO for approval prior to
the 14th of the month following the statement date. Detailed explanations for
any receipts where the reason for the purchase is not clear should be included.
8. A Cardholder who loses or misplaces an original receipt and cannot obtain a
duplicate receipt should complete a Missing Receipt Form. This form can also
be completed if no receipt can be obtained for purchases such as telephone
orders.
EO 1. Comply with the GOA and ministerial policies and procedures.
2. Review P-Card receipts and charges on the PTR on a monthly basis making
sure there is a receipt for each charge and there is no duplication of payment
between ExClaim and the P-Card. Ensure transactions were coded correctly.
The P-Card Checklist provides details on EO’s responsibilities. This checklist
can be used during the review.
3. Ensure appropriate authorization is obtained (signature on the PTR) when
approving transactions online not under his/her authority, e.g. supplies for
multiple program codes or business units.
4. Approve all P-Card transactions online by the 14th of the month following the
statement date.
5. An EO must not approve his/her own P-Card statement or a statement that
-5-
CT 2015-G-0020 0070
P-Card Policy
Culture and Community Spirit ____________________________
includes transactions in which he/she is involved. The next higher EO level
must approve these transactions.
Branch 1. Ensure that approved P-Card statements, all original supporting documentation
contacts and ExClaim copies are forwarded to a central filing/records room within the
branch/division for filing and retained for seven years in accordance with GOA
policy and retention schedules.
Ministry 1. Review selected monthly P-Card transactions to ensure cardholders’
Analyst compliance to GoA and Ministry policy and procedures. Prepare the quarterly
report for the Senior Financial Officer.
2. Monitor and follow up with Cardholders and EOs who fail to process
transactions online by the 14th of the month following the billing date.
Senior 1. Report to Executive Team on P-Card issues. This includes a quarterly report
Financial prepared by the Ministry P-Card Analyst that provides P-Card usage statistics,
Officer summarizes the number of P-Cards exceptions, any inappropriate use of P-
Cards and the steps taken to address these matters.
APCA 1. Manage GoA P-Cards.
2. Advise the Ministry of transaction and monthly limits.
3. Perform administrative functions and resolving day-to-day operational issues.
Cancellations
Role Responsibility
Cardholder 1. Request a cancellation if:
/E O a. Cardholder duties change and the P-Card is no longer required,
b. Employee terminates,
c. Ministry requests.
2. Submit request to Financial Services.
3. Cardholder must return the P-Card to his/her EO for P-Card cancellations.
EO 1. Ensure that P-Cards are returned, destroyed and cancelled promptly.
Financial 1. Submit to APCA.

Services 2. Complete required IMAGIS security access changes.
APCA 1. Request card cancellation to P-Card Company.
Card Renewals
Role Responsibility
APCA 1. Identify cards that are up to renewal each quarter.
2. Provide activation instructions to cardholders.
Financial 1. Verify that the cards are still required and the addresses.
Services
P-Card 1. Send cards to the cardholders prior to the expiration of the old cards.
Company
-6-
CT 2015-G-0020 0071
P-Card Policy
Safeguarding the P-Cards
Role Responsibility
Cardholder 1. Safeguard the P-Card at all times and disclose the card number only to vendors
with whom they conduct business. When quoting the card number over the
telephone, fax and Internet, every precaution must be taken to avoid the risk of
unauthorized use of the card number.
2. Report lost or stolen P-Card immediately to all of the following:
• The P-Card Company (1-800-361-3361)
• APCA (780-644-2722)
• The Expenditure Officer
-7-
CT 2015-G-0020 0072
. Community Development
Finance and Administration Manual..
Revenue
Revenue Refund Policy

Approval: Original signed by Dr. W. J. Byrne Date: February 18,2003
Authority

Accounting and Financial Control Manual
Policy
1. Refunds of revenue are processed in situations where goods or services previously sold or
rendered by the Ministry have not been consumed and the purchaser submits a request for a
refund.
Procedures
A. MINISTRY
1. All requests for refunds of revenue by Branches must be approved by a designated

Expenditure Officer.
2. The Expenditure Officer forwards a request for refund to Accounts receivable - ACSC.
B. ACCOUNTS RECEIVABLE - ACSC

1. A request for refund will only be processed when it has been verified that the revenue has
been received and it has been determined that the request has satisfied all the necessary
conditions established by the division.
2. Upon approval by the Accounting Officer, the Accounts Receivable Clerk prepares a
revenue refund transaction in the amount calculated for the refund and also the GST
portion applicable to the refund.
Revenue Refund Policy 1 of 1
CT 2015-G-0020 0073
AYr>x\n T
/ i l l U
°urism
A
-parks-
^ I IV tfl R e c r e a tio n a n d C u lt u r e
S p o n s o r s h ip G u id e lin e s
Sponsorship Guidelines
Approval: Original signed by Wilma Haas A J ADM SCS Date: May 25,2007
I. APPLICATION
Application of these guidelines shall be in accordance with the Sponsorship Policy.
n. GUIDELINES
A. General
All sponsorship opportunities:

1. should be consistent with the Ministry’s business plan, vision, mission, and values.
2. have to generate a clear benefit for the Ministry.
3. must have financial commitment, service or other non-monetary commitment from
the sponsor to help offset the costs of or enhance the activity.
4. require consideration of the costs and other operational implications that would result.
5. require written documentation of the sponsorship arrangement.
All sponsorship activities initiated by the Ministry should be carefully planned.

Sponsorship plans may vary depending on the size of the budget and number of potential
sponsors. Sponsorship solicitation plans may include, but are not limited to, the
following:
> goal and objectives,
> budget for both fundraising targets and costs,
> timing or project schedule,
> a description of the strategy including potential sponsors and recognition,
> cash, in-kind or other form of support sought,
> cost benefit analysis,
> risk analysis and any other relevant components.
B. Acceptable Activities, Sponsors, and Recognition
1. Activities:
Sponsorship activities shall be aligned with normal Ministry activities and should be
consistent with normal operations. All activities are to be considered in an ethical and
fair nature maintaining the Ministry’s integrity and impartiality.
April 2007 1 of 7
CT 2015-G-0020 0074
Liberia Tourism, Parks,
Recreation and Culture
2. Sponsors:
Reputable organizations whose image, product, or services do not conflict with the
Ministry’s values may be considered.
A sponsor is seeking the right to associate its name, products, or services with an event,
facility, program and operation of the Ministry. This recognition may take a variety of
forms. When considering a sponsor and suitable recognition the following should be
considered:
• intellectual property rights, for both the Ministry and sponsor,
• the degree and lifespan of recognition shall correlate with the value of the
sponsorship,
• fair and equitable treatment of all sponsors or potential sponsors,
• public promotion of the sponsor and sponsorship.
3. Recognition:
Common forms of sponsor recognition and some considerations are:
Recognition Consideration
Verbal recognition in public forums or What level of management should give the
media events. verbal recognition? Does the sponsor
agree with the verbal recognition?
Thank you letters from Ministry officials. Who should sign? Does the value of the
sponsorship require additional recognition?
Publicity through Ministry initiatives: How much space should be allotted?
• publications Length of time? What type of visibility or
• logo placement promotion is required? Is it positive for all
• media promotion involved? Have the GOA identity
• news releases and photo opportunities standards been reviewed and applied to the
• website publicity? Does this publicity give the
• newspaper advertisement or articles impression that the Ministry endorses the
• sign or plaque. sponsor’s product?
Publicity through sponsor initiative Can the sponsor use the Government of
Alberta signature/logo? What conditions
apply to the use of the signature/logo?
Consider the Alberta Corporate Identity
Guidelines at
www,corporateidentity.gov.ab.ca
Awards or gifts. Type? Cost? Presentation of the award (i.e.
venue)? Sponsor privacy and anonymity?
Access to Ministry services for sponsors’ Are the costs of the services appropriate?
employees may include free admission, Is the offer extended for an appropriate
complimentary passes, a special event, length of time?
etc.
April 2007 2 of 7
CT 2015-G-0020 0075
Recognition (cont’d) Consideration

Use of the sponsors’ products. Does it create a perception of endorsement
or create a real or perceived conflict of
interest situation a conflict of interest
situation? Does it contravene Government
purchasing practices? Does the product
add value to the event?
Naming rights for a part of a facility, Have the proper approvals been obtained to
event, park or program, etc. allow naming rights? A policy is under
development in Infrastructure and
Transportation. The Alberta Historical
Resources Foundation under Section 18 of
the Alberta Historical Resources Act is the
authority to name any place or other
geographical feature in Alberta.
III. DECISION PROCESS
A. Criteria for Selecting Sponsors
The following criteria and considerations should be reviewed prior to entering into a
sponsorship agreement. The criteria will apply to each sponsor involved in a particular
activity. The considerations should be used as justification to enter into an agreement
with each sponsor of the activity. Considerations and recommendations for selection of
sponsors should be assessed and fully documented.
Criteria for Selecting Sponsors Considerations

The sponsor is a good fit with the Will a comparison of the sponsor’s, the Ministry’s
Ministry’s image, products, and and Division’s vision, mission, business plan, and
services. operational plan determine a fit?
The sponsor complements our Will the sponsor withstand public scrutiny
values or other programs. consistent with our Ministry’s program values, e.g.
their environmental record if considering Parks
and Protected Areas? Do the sponsor’s programs
compete directly with Ministry programs?
Scrutiny of another organization’s reputation and
values is somewhat subjective and difficult to
measure, so if in doubt contact your supervisor or
manager.
The sponsor will help us realize the Will the sponsorship meet the goal of being able to
objective of the event, project or provide a better product or service in the most
operation. effective and efficient manner?
April 2007 3 of 7
CT 2015-G-0020 0076
/dlbsrla Tourism, Parks,
Criteria for Selecting Sponsors Considerations

(cont’d)
The benefits to the Ministry are Will the cost of administration and recognition
commensurate with the value of the exceed the sponsorship value? Are there
sponsorship agreement. intangible benefits to be considered, e.g. the
relationship itself?
The sponsor serves a similar market Has the sponsor’s profile, products, and services
that the sponsorship activity affects. been reviewed to identify similarities?
The sponsor fits the Ministry’s and Does the fund raising or sponsorship strategy
/or Ministry business unit’s overall indicate a fit with the sponsor?
strategy.
Risks, credibility and integrity issues Will a review of the sponsor, its members, the
with the sponsor. organization’s vision, mission, and affiliations
indicate a conflict with the Ministry’s values?
Does the acceptance of one sponsor preclude
additional sponsorships? Have all issues
identified through the planning stage been
addressed? Is there a possibility that the sponsor
may default in their responsibility? Have
contingency plans been put in place to allow for
withdrawal of support or bankruptcy by a sponsor?
The length of time it will take to Will the activity have the same anticipated impact
implement. at implementation date? Will the cost remain
manageable?
B. Scope of Sponsorship
The following details and considerations should be assessed and documented during the
negotiation of a sponsorship agreement. The extent and complexity of these
considerations should be used as guidelines to determine whether or not schedules are
required within an agreement.
Agreement Details Considerations

Details of the timing How long will the agreement be in effect?
Is there a requirement for payment
schedules?
Outsourcing of activities Are any third parties involved with this
agreement? A written agreement will be
required with the third party.
Services or non-monetary sponsorship Is sponsorship activity non-monetary?
Ensure agreement is reached on timing and
level of commitment of services or non
monetary sponsorship.
April 2007 4 of 7
CT 2015-G-0020 0077
/dlberla Tourism, Parks,
Agreement Details (cont’d) Considerations

Exclusivity of sponsor products Is there an expectation that products are
involved with the sponsorship? Does the
sponsor require exclusivity of use of their
products? Is exclusivity acceptable or
beneficial?
C. Approval
Staff should seek the level of approval for sponsorship concepts and plans as specified by
their program management, (usually the immediate supervisor).
Approval of written sponsorship agreements shall be consistent with authority levels

identified in the Ministry Contract Policy.
(See http s 20(1)(m), s. 25(1)
IV. DOCUMENTATION
A. Third Party Arrangements
1. Any arrangements, where a third party needs to be involved, should be approved

prior to its initiation (i.e. retention of a professional fund raiser or contracting with
the Friends groups to seek sponsorships on behalf of the Ministry). All third party
arrangements shall be in the form of a written agreement between the Ministry and
the third party. In any third party agreement the Ministry shall be able to maintain
editorial and program content, and decision making ability. As well, the third party
would not be able to determine Ministry/ GOA policy.
Although third party agreements with others are generally discouraged they may be
considered should circumstances warrant, and should follow these guidelines. All
sponsorship funds collected on behalf the Ministry by third parties are public funds
and must be recorded by the Government of Alberta.
B. Acceptable Documentation
Documentation related to the decision to enter into the sponsorship must be retained by
the Minister’s representative or the Expenditure Officer. Documentation may be as
simple as a letter or may include assessment of sponsorship opportunity, fundraising
plan, correspondence between the sponsor and the Minister’s representative, the
sponsorship agreement and any other related information depending on the complexity of
sponsorship.
April 2007 5 of 7
CT 2015-G-0020 0078
Ahexta Tourism, Parks,
C. Sponsorship Agreement
Written agreements, where required, must be executed prior to commencement of the

sponsorship activity and will be subject to Ministry contract policies and procedures.
The type and form of agreement may vary depending on the size and scope of the
sponsorship.
Written agreements shall be in the form of a contractual arrangement and may include
but not be limited to:
• roles and responsibilities of each party

• terms and conditions, including liability and renewal
• when a sponsor will provide payments, or make promised goods-in-kind or
services available
• recognition plan, i.e. commitments of sponsor and Ministry
• a contact for each party
• reporting requirements
• termination of the agreement
• implications to each party for failures or breaches
• forms of acceptable communication between parties.
V. PROJECT EVALUATION
Evaluations may be used to determine the success of the sponsorship in meeting the
projects goals and objectives, whether sponsorship will be used in future planning, and
level of participation of the sponsor for future activities. All sponsorship activities may
be evaluated by the Ministry to determine the following and may include but not be
limited to:•
• Were the benefits to the Ministry adequate, i.e. value added, return on investment
sufficient?
• Were the Ministry’s integrity, impartiality and public confidence maintained?
• Were plans achieved?
o Fund raising targets achieved within allocated budgets,
o Event was completed successfully,
o Mitigating factors.
• Were sponsor commitments met?
• Was recognition level appropriate? W as sponsor recognized publicly where
necessary?
• What are the recommendations for future commitments from the sponsor? Will
the sponsor be interested in more sponsorship opportunities? Is the Ministry
interested in giving the sponsor future opportunities?
• Was public acceptance or feedback positive for both sponsor and Ministry?
April 2007 6 of 7
CT 2015-G-0020 0079
• Were reporting requirements adequate?
April 2007 7 Of 7
CT 2015-G-0020 0080
. Community Developm ent
Assets and Liabilities
Accounts Receivable - Time O ff For Union Business Policy

Approval: Original signed by Dr. W. J. Byrne________ Date: February 18,2003
Authority

Alberta Union of Provincial Employees (AUPE) Master Agreement with the Government of the
Province of Alberta
Policy
1. Employees may be granted time off to attend various AUPE activities in accordance with
Article 11 of the Master Agreement.
www.Dao.gov.ab.ca/agreements/master/time-off-for-union-biisiness.htm
Procedures
A. MINISTRY
1. The employee who will be away on union business completes the AUPE Time-Off
Request form and has it approved by the union and by their supervisor within the
Ministry.
2. The employee will attach a copy of the AUPE Time-Off Request form to their monthly
timesheet and submit to Pay and Benefits - ACSC.
B. PAY AND BENEFITS - ACSC
1. Once the timesheet and a copy of the AUPE Time-Off Request form are received, an
invoice is prepared by Pay and Benefits - ACSC and submitted to the union.
2. A copy of the invoice and the chartfield string used for processing the individual’s
earnings is forwarded to Accounts Receivable - ACSC.
Accounts Receivable - Time O ff For Union Business 1 of 2
CT 2015-G-0020 0081
. Com m unity Developm ent
Assets and Liabilities
C. ACCOUNTS RECEIVABLE - ACSC
1. Record the accounts receivable from AUPE, crediting the chartfield string provided by
Pay and Benefits - ACSC.
2. Upon receipt of payment, credit the AUPE account receivable record and deposit the
cheque.
Accounts Receivable - Time O ff For Union Business 2 of 2
CT 2015-G-0020 0082
Government o f A lberta ■ P o lic ie s a n d P r o c e d u r e s
T r a v e l P o lic y
Travel Policy
Approval: Original signed by Lois Hawkins Revised: April 28,2010
I. AUTHORITY

Subsistence, Travel and Moving Expense Regulation
II. PURPOSE
Government employees and non-public servants who propose to travel on government business
must obtain prior approval. It is the intent of the department to ensure employees are reimbursed
for reasonable and legitimate travel expenses incurred in the performance of their departmental
duties. When travel is authorized, the most direct, practical and cost effective route and mode of
transportation should be used.
III. POLICY DETAIL
Definitions
• Alberta - travel within the Province of Alberta.
• Out-of-Province - travel outside of Alberta but within Canada.
• Out-of-Country, within North America - travel from Canada to the United States or
Mexico, via any private or public mode, by public employees, public officials, personal
service contractors, or non-government officials where the department fully or partially
pays for such travel.
• Out-of-Country, outside North America - travel from Canada to a country outside

North America, via any private or public mode, by public employees, public officials,
personal service contractors, or non-government officials where the department fully or
partially pays for such travel.
Authorizations
Employees may receive approval to travel when correspondence, telephone calls,

conference calls, video conferencing and other forms of communication are insufficient
to conduct government business.
Where expenses are incurred that are not expressly authorized under the Subsistence,
Travel and Moving Expenses Regulation, the Deputy Minister shall determine if the
Page 1 of 10
CT 2015-G-0020 0083
expense falls within the intent of the Regulation and whether any reimbursements are
required.
Employees will not be reimbursed for travel between their residencies and worksite. This
policy applies even if travel is outside of normal working hours.
Authorization for travel must be obtained prior to any travel commitments or

payments being made. All travel outside Alberta should be approved using the
Out-of-Province/Country Travel Authority form. All requests for travel outside
Canada should also be submitted to the International and Intergovernmental
Relations’ (HR) electronic International Travel Registry (elTR) system for
approval.
Destination Required Level of Approval

Alberta Supervisor and Expenditure Officer
Out-of-Province, Supervisor, Expenditure Officer and Deputy Minister
within Canada
Out-of-Country, within Supervisor, Expenditure Officer, Deputy Minister with review by
North America HR
Out-of-Country, Supervisor, Expenditure Officer Deputy Minister and Minister
outside North America with review by IIR
Any major changes such as adding days, changing locations or increasing the total
estimated cost to approved travel plans must be re-approved at the appropriate level.
Approval Considerations
• It is necessary that funds be available to permit the travel to be undertaken.

• Under normal circumstances, only one employee should be authorized to travel to attend
the same conference or event.
• Travel is necessary for the support or success of an approved project or program.
• The travel is to a meeting or conference where issues of direct relevance or concern to the
Ministry or the Province are being discussed.
• The travel is necessary to maintain an Alberta presence on a national or international
level.
• The travel is required to permit a staff member to fulfill a Committee or Executive
requirement with a job- or profession-related organization, when the commitment has
been approved by the Ministry.
• The travel will assist the career development of a staff member, or the travel is necessary
to maintain the professional status or credibility of a staff member, as identified through
the appraisal process.
• The travel to a meeting or conference will yield significant new knowledge for the
participant, the Ministry or one or more of the Branches.
• The knowledge gained as a result of the travel is directly related to the goals and needs of
the Ministry or one or more of the Branches.
Page 2 of 10
CT 2015-G-0020 0084
Review by International and Intergovernmental Relations (HR)
All international travel by Alberta Government employees must be carefully scrutinized to

ensure their safety and security in light of the ongoing threat of global terrorism and regional
disturbances. The following guidelines should be followed:
• Travel plans should be made with the possibility that they may need to be suddenly
cancelled or postponed.
• All staff travelling must file an itinerary with their Deputy Minister. This document will
make it easier to quickly contact people in the event of a crisis.
• Senior staff (senior manager and above) travelling out of country on personal leave may
wish to file contact information (cities and phone numbers) with the Deputy Minister’s
office.
• Review HR’s travel advisories for international destinations. This information can be
obtained from the federal government’s website at:
http://www.vovage.gc.ca/countries pavs/menu-eng.asp.
• All requests for travel outside Canada should also be submitted to the International and
Intergovernmental Relations’ (HR) electronic International Travel Registry (elTR)
system for approval. The elTR form and manual are available on the GOA E-forms
website at:
s 20(1)(m), s. 25(1)
Travel Briefing
Staff attending out-of-province or out-of-country conferences, meetings or events may be

required to prepare a brief report within two weeks of returning to work. This one-page
report uses the standard Ministerial briefing format. It is forwarded to the Assistant Deputy
Minister for review. The Assistant Deputy Minister assesses whether Deputy Minister or
Ministerial review is required. The need for a briefing report will be indicated on the out of
province/country travel authority form.
Routine Travel
Approval is not required for routine travel. This type of travel is considered part of the
employee’s regular duties and is outlined in the individual’s performance agreement.
Examples of routine travel may include:
• Frequent travel to remote work locations.

• Travel to various ministry offices within the province
Page 3 of 10
CT 2015-G-0020 0085
Contractors
Contracted individuals do not require the same approval as long as the travel that is requested
of them is part of the scope of the contract for which they were hired. In essence, when the
contract is approved the requirement for travel is also approved.
Travel Reimbursement
A. Travel Expense Claims
Government employees and non-public servants (NPS) are reimbursed for travel
expenses incurred during the performance of their duties through a travel expense claim.
The purpose of completing a travel expense claim is to establish a complete record of all
costs associated with a trip and should include all expenditures that will be or have been
paid directly by the Ministry (e.g. procurement card, expenses invoiced directly to
Ministry).
All travel expenses claimed must be supported by proper detailed receipts such as:
passenger copy of airline ticket, hotel and restaurant receipts showing all charges (details
of meals and beverages) and receipts of registration fees paid. The expense claim must
state the travel destination, departure and arrival times and provide a clear indication of
the purpose of the trip for which reimbursement of expenses is being claimed. A
maximum gratuity percent of 15 per cent is allowed for transportation costs (e.g. taxi)
before taxes.
Claimants are encouraged to use their procurement card for all government-related travel
costs. A copy of the applicable travel expense claim(s) must be attached to the
Procurement Card Statement when travel-related expenditures are included to confirm
that an expense claim has been completed.
All travel expense claims are to be submitted electronically through ExClaim. The only
exceptions are claimants who do not have ExClaim access or exceptional circumstances
exist.
If an employee had an Accountable Advance Type B to offset the costs of the travel, the
travel expense claim and any remaining balance of the funds must be returned
immediately upon returning from the trip (see Accountable Advance policy). An
employee will not be issued another accountable advance until the original advance
amount has been accounted for or repaid.
See Guide to Claiming Travel for information on allowable travel expense rates:
http:/Avwyv.chr.alberta.ca/Ernplovees/?file=benefits/travel/claiming-travel-
expenses&cf= 140
Page 4 of 10
CT 2015-G-0020 0086
View the entire Government of Alberta Human Resources Directive: Subsistence, Travel
and Moving Expense Regulation: http://www.chr.alberta.ca/legreg/travel/travel-
regulation.pdf
B. Cost Overruns
If expenditures exceed the approved estimated costs, a memo must be prepared

explaining the cost overrun and additional approval must be received in accordance with
the same level of departmental approval that was required for the original travel
authority.
C. Year-End
At fiscal year-end, travel expense claims electronically submitted through ExClaim must
be submitted prior to the year-end deadline (typically third last working day of March).
Any expense claims entered into ExClaim in April will be charged to the new fiscal year.
If an expense claim from the prior fiscal year is entered in April, a journal entry is
necessary to move the expense claim from the current fiscal year into accrued liabilities
for the prior fiscal year, if warranted (see year-end procedures).
At fiscal year-end, manual travel expense claim forms listing expenses incurred in the
month of March should not be combined with expenses relating to the new fiscal year.
Separate manual claim forms must be submitted for March and April expenses.
General
A. Airfare
The standard for air travel is economy class and this includes charters and other reduced
fares. The lowest available airfares appropriate to particular itineraries shall be sought
when making bookings. Discount and reduced fares shall be selected rather than full fare
economy where these rates are available. Significant savings can be realized on both
domestic and international flights if booked as far in advance as possible.
If the flight duration is longer than seven or more hours regardless of continuous travel or
stops between scheduled departure and scheduled arrival times, then an employee
qualifies to upgrade to another fare class. Other situations may be suitable for fare class
upgrade and will be considered on a case-by-case basis.
All business class air travel requires the approval of the Deputy Minister. To determine
your total travel time, airport departure and arrival times should be used. In addition,
total travel time should be actual time elapsed regardless of the time zone changes.
Frequent flyer points earned on government business may be used by the employee for
personal use. Points redeemed for personal use are considered a taxable benefit. It is the
employee's responsibility to report the fair market value of the taxable benefit in their
Page 5 of 10
CT 2015-G-0020 0087
annual tax return. ‘Fair market value’ for an airline ticket is described as the cost for the
same flight in the same travel class with the same restrictions. Employees should contact
the Canada Revenue Agency for further information.
B. Layovers
The various restrictions or benefits which may apply to certain special fares must be
taken into account. The possibility of increased travel costs occurring through the
payment of additional accommodation expenses by the employee should be taken into
consideration in order to meet the conditions of the carrier’s special fare. For example, if
the carrier air fare discount is conditional on an employee staying an extra night or two
and the accommodation and meal expenses are less than air fare savings, this should be
taken into consideration.
C. Insurance Coverage
When renting a vehicle in Alberta, optional insurance coverage is not required and should
be declined. Damage to the vehicle is covered through the GOA Risk Management
Program. For all rentals outside of Alberta, the purchase of insurance is recommended.
Any accident or occurrence that may result in a claim under the Risk Management
Program should be reported promptly.
Flight cancellation insurance should not be purchased. The Department will pay any
applicable charges if travel is cancelled due to circumstances beyond the employees’
control.
Flight life insurance will not be reimbursed as employees have coverage on a government
wide policy.
D. Business Use of Private Vehicle
When authorization is received for the use of an employee’s private vehicle for
government business, the employee may claim a rate per kilometer and an allowance as
stipulated in the Alberta Subsistence, Travel and Moving Expenses Regulations. It is
recommended to provide a printout of the directions (including stats) provided by a map
website (www.mapquest.com. http://maps.google.ca/maps?hl=en&tab=wl) as supporting
documentation.
E. Accommodation
Where available, the employee will be authorized to stay at a single-room

accommodation that is conveniently located and comfortably equipped.
The Hotel Directory for Government Employees issued by Public Works and
Government Services Canada specifies accommodation for most global major cities. It
Page 6 of 10
CT 2015-G-0020 0088
Culture and Community Spirit T r a v e l P o lic y
should be used as a guide whenever possible; it is available at the internet address

http://rehelv-acrd.tpsgc-pwgsc.gc.ca/.
With receipts, employees travelling on government business may claim the actual cost of
the room and applicable taxes. Employees should request government rates. Employees
should exercise discretion and common sense when considering rates. Without receipts,
employees can claim an accommodation allowance as stipulated in the Alberta
Subsistence, Travel and Moving Expenses Regulations.
F. Meals
Without receipts, employees can claim an allowance for breakfast, lunch and dinner as
stipulated in the Alberta Subsistence, Travel and Moving Expenses Regulations. With
receipts, employees may claim the cost of the meal plus GST (if applicable) and a
maximum 15 per cent for gratuity on the meal cost before taxes. Where an employee is
incurring meal costs and intends to claim reimbursement based on receipts, reasonable
amounts as determined by the Expenditure Officer may be claimed.
The Treasury Board of Canada Secretariat web page contains representative meal rates at
locations abroad and is updated semi-annually. The internet address is http://www.tbs-
sct.gc.ca/pubs pol/hrpubs/TBM 113/d e.asp. These rates are to be used by both the
claimant and the Expenditure Officer as guidelines to determine what qualifies as a
reasonable and justifiable expense.
G. Spousal Travel
Any expenses incurred by spouses or other individuals accompanying the employee on

government business shall normally be fully incurred by the employee. Only under
exceptional circumstances will an employee be permitted to claim expenses incurred by
spouses and only in those situations where the Deputy Minster has given prior approval.
H. Personal Stop-Over
Employees will be permitted to combine personal activities - e.g. vacations, with

government business, only where the Deputy Minister has granted prior approval.
If approval is granted and there are personal activities combined with government
business, employees will be required to finalize their own travel plans and pay any
additional transportation costs associated with the personal stopover directly to the
booking agent. The department will only pay for the business portion of the travel.
In addition, employees are to obtain written quotations from their travel agent that detail:
1. the return cost of air fare based on the most direct route assuming no personal
stopovers, at the class of travel approved in the application; and,
2. the actual cost of transportation based on the route and mode of travel selected.
Page 7 of 10
CT 2015-G-0020 0089
The expenses that will be reimbursed to the employee are:
1. the actual cost of transportation, providing it does not exceed the air
equivalency noted above. However, if the employee selects a cheaper mode or
class for the major portion of the trip, the equivalency will be based on the
lesser fare.
2. the portion of the actual meal expenses and personal allowances that pertain to
the period of business travel or that would have normally been incurred had the
employee traveled the most direct route.
3. the cost of return ground transportation between the airport and hotel and one
night’s accommodation providing:
• the overnight stopover would have been necessary at the specific location
had the employee traveled the most direct route; and,
• the employee incurred actual transportation and accommodation expenses at
this location.
Employees are not eligible to claim any other equivalent transportation costs, living
expenses or allowances unless specifically approved by the Deputy Minister in writing.
Page 8 of 10
CT 2015-G-0020 0090
IV. PROCEDURES
A. Obtaining approval for travel

Responsibility: Branch staff
Destination Action
Travel within • Obtain prior approval
Alberta
Out-of- • Complete an Out-of-Province/Country Travel Authority form available at
Province, s 20(1)(m), s 25(1)
within Canada • Obtain required approval.
• Attach the original authorization to the completed travel expense claim.
• If required, prepare a Travel Briefing.
Out-of- • Review travel advisories. These can be found at
Country, within httD://www.vovaee.ec.ca/countries Davs/menu-ena.asp
North America • Complete an Out-of-ProvinceYCountrv Travel Authority form available
Out-of- at s 20(1 )(m), s 25(1)
Country, • Complete the HR elTR form available at:
outside North s 20(1)(m). s 25(1)
America
• Fiie an itinerary with the Deputy Minister’s office.
• Obtain required approval.
• If required, prepare a Travel Briefing.
B. Obtaining Approval for Cost Overruns
In the event of a cost overrun, a memo must be prepared explaining the cost
Branch staff overrun and additional approval must be received in accordance with the
same level of departmental approval that was required for the original travel
authority.
C. Claiming Travel Expenses
• Using ExClaim, the claimant or proxy prepares an expense claim for all
Claimant the costs associated with the trip. Expenses charged on a procurement
card or billed directly to the Ministry should be entered as “Prepaid.”
ExClaim should be used unless the claimant does not have ExClaim
access or exceptional circumstances exist.
• If an Accountable Advance was received, submit any remaining balance
to Service Alberta - Accounts Receivable.
• Electronically submit the expense claim to the Reviewer/Expenditure
Officer.
• Attach original detailed receipts for items to be reimbursed to a printed
copy of the expense claim. Photocopies of any pre-paid expenses should
also be attached. Provide all documentation to the
Page 9 of 10
CT 2015-G-0020 0091
Reviewer/Expenditure Officer.
• Attach a copy of the travel expense claim to the Procurement Card
Statement when a Procurement Card was used towards some of the
purchases.
• If the cost of the trip exceeds the original approved request, prepare a
cost overrun memo to your Expenditure Officer for travel within the
province or to the Deputy Minister for travel outside of the province
explaining the reason for the overrun along with a space for approval of
the additional costs. Attach the approved memo to the expense claim.
Reviewer (if • Review expense claim (coding and reasonableness of expenses), travel
applicable) authorization and confirm all supporting documents are attached.
• Forward to Expenditure Officer
Expenditure • Review expense claim (coding and reasonableness of expenses), travel
Officer authorization and confirm all supporting documents are attached.
• Electronically approve the expense claim or submit manual expense
claim to Service Alberta - Accounts Payable for processing. An
Expenditure
• Officer may not approve any transactions in which he or she was directly
involved.
Service Alberta • If applicable, close any accountable advance authorized for the travel
expenses.
Additional Information
• Staff travelling abroad must use the exchange rates at the following website for
foreign currency conversions to Canadian dollars:
http://www.bankofcanada.ca/en/rates/converter.html Please use the noon rate for
US dollar conversions.
Page 10 of 10
CT 2015-G-0020 0092
G o v e r n m e n t V e h ic le s - M a n a g e m e n t o f U s e
Government Vehicles - Management and Use
Approval: Original Signed by Lois Hawkins Revised: June 30, 2011
I. AUTHORITY

Income Tax Act
Risk Management and Insurance Participant Manual
Treasury Board Directive 02-99
Commercial Vehicle Certificate and Insurance Regulation, AR 314/2002
Bill 16 - Distracted Driver’s Legislation
II. PURPOSE
It is the intent of the Ministry to ensure proper management and use of Government Vehicles.
III. POLICY DETAIL
Definitions
Government Vehicle
Any vehicle that is owned, rented (for 30 days or longer) or leased by the Government of
Alberta.
Fleet C ard
Card provided for Government of Alberta vehicles for fuel and maintenance/repair costs.
Guidance
Use of Government Vehicles
Authorized drivers have access to government vehicles for the purpose of conducting
government business.
In order to operate a government vehicle the driver must:

• Be 21 years of age or older,
• Have a valid Alberta Driver’s License with a minimum three (3) years driving
experience,
• Have a drivers’ abstract with no more than six demerit points and no criminal code
convictions for motor vehicle offences.
Employees must complete an Approval to Operate a Government Vehicle form. The form must
be kept on file readily available for any required internal audits and/or requests from Risk
1
CT 2015-G-0020 0093
Management and Insurance (RMI). It is posted at:
s. 20(1)(m) s 25(1)
Employees will have to provide a Consent to Obtain a Driver’s Abstract or a Driver’s Abstract to
support their applications.
The Ministry has an agreement with Service Alberta (SA) allowing ministry appointed
designates to obtain abstracts on behalf of employees who will be operating government
vehicles. Each driver must complete a consent form for the designate to obtain this information.
A description of this service and the responsibilities of the ministry designates are outlined at
http://www.servicealberta.ca/556.cfm.
The Approval to Operate a Government Vehicle form requires Supervisor approval. The
following situations also require Division Head approval:
• Non-public servants (e.g. contract, volunteers, others),
• Personal use of vehicle including employees driving the vehicle between work and home
and/or keeping the vehicle overnight at their home,
• Special exemptions for employees who do not have the minimum driving experience,
age, or who have more than 6 demerit points or criminal code convictions,
• Carrying a passenger who is not on government business.
Every three years a new form must be completed and submitted to the Supervisor along with
supporting documentation to renew the driver’s authorization to operate the vehicles. Each
division must maintain a list of approved drivers. The form and all approvals documentation
must be kept on file readily available for any required internal audits or requests from RMI.
Authorized drivers must notify their Supervisor immediately if their driver’s license is revoked
or suspended for any reason or if total demerit points exceed 6. Failure to report these events
may subject the driver to disciplinary action.
Personal Use
When an employee uses a government vehicle for purposes other than business (including
driving between home and work), the personal use of the vehicle is considered a taxable benefit
to the employee. Vehicle usage logs must be maintained so that business and personal use
kilometers can be properly identified in a calendar year.
Operational efficiencies should be considered for employees who occasionally require a vehicle
for early morning departure or late night arrival or when the ministry may require an employee
to take a government vehicle home. These cases would not be considered personal use but still
require the Division Head’s written approval. When a driver is authorized to take a government
vehicle home, the vehicle must be parked and not used for personal errands.
2
CT 2015-G-0020 0094
Employees using government vehicles for personal use must notify the Strategic Administrative
Services Coordinator by January 1st of each year. The Strategic Administrative Coordinator will
assist employees needing to report the taxable benefit.
User Guidelines
Unauthorized use of government vehicles is prohibited and individuals violating this policy may
be subject to disciplinary action and may be liable for any loss or damages. Operators must
adhere to the following:
• Drivers are responsible for the courteous and safe operation of government vehicles. All
drivers are to comply with the law and must report any traffic violations to their
Supervisor,
• In order to maintain vehicles in a safe operating manner, drivers must notify Division
Contacts of any required repairs and maintenance,
• Smoking is prohibited in all government vehicles,
• Before taking any prescribed medication, operators should check with their physician to
ensure no possible impairment of driving ability,
• Drivers are not to operate cell phones, electronic devices or engage in any other activities
that contravene the Alberta’s Distracted Driver’s Legislation,
• A vehicle may not be parked on the shoulder of a provincial highway except in an
emergency,
• All traffic violations, including parking violations are the responsibility of the driver,
• Drivers must review the RMI guidelines regarding claims to understand the process to
follow in case of an accident. The Claims Information page is posted at:
http://rmi.alberta.ca/claims/auto claims.html.
• Drivers are to ensure the Financial Responsibility Card is in the vehicle for presentation
to a peace officer upon request.
Operators and program areas must ensure the following information is recorded on vehicle logs:
• Vehicle usage - date, destination, distance tracked between home/work and business
travel,
• Maintenance - servicing, repairs and inspections.
In order to maximize efficiencies, fleet vehicles shall be pooled and shared among staff.
Managing Government Vehicles
Acquisition of Vehicles
Service Alberta manages vehicle acquisitions on behalf of ministries. Vehicle acquisitions must
be approved by the Division Head. Service Alberta provides guidelines on the type of vehicles
required based on the anticipated usage. Justification is required for any requested vehicles
exceeding the requirements outlined in the guidelines (e.g. luxury vehicles). The Vehicle
3
CT 2015-G-0020 0095
Replacement Request form is posted at:
s 20(1)(m) s 25(1)
In the fall. Service Alberta prepares a vehicle replacement plan outlining recommendations to
replace and acquire vehicles. This plan is sent to the program areas vehicle coordinators. Each
area submits approved order forms to Service Alberta. The Strategic Administrative Service
Coordinator must be copied on any requests for replacement and/or vehicle acquisitions.
All government vehicles are automatically insured by RMI. Service Alberta ensures the vehicles
are registered and licensed by the time the new units are picked up by the ministry.
Costs Incurred on Fleet Vehicles
Vehicle Purchase Plan Costs
Under this plan Service Alberta purchases the vehicles and the purchase price is billed back to
ministries over a number of years (vehicle specific). At the end of the amortization period, the
ministry may choose to keep the vehicle for a nominal monthly fee.
Vehicles referred to as CVOs (Central Vehicle Operations) are units that were purchased under
an older central GOA purchasing plan. Under this plan, once the vehicles are fully amortized
there are no monthly fees associated to them.
Fleet Card
Each vehicle has its own fleet card which is not transferable between vehicles. Whenever
possible, the card should be used for all fuel, maintenance and repair expenditures for the
assigned vehicle. The card reporting system provides maintenance and operating cost history
reports. When the card is used, the following procedures should be followed:
• All copies of receipts should be submitted to a designated employee in the

division/branch. Originals are retained by the vendor to submit to JPL for payment,
• The payment details report is printed from EPS and a monthly reconciliation is done.
The Expenditure Officer should review and sign the reconciliation. All receipts are
attached to support these charges,
• The monthly reconciliation is filed and kept on site for internal and external audits.
Transportation Compliance - National Safety Code Program
Vehicles with a seating capacity of 11 and all vehicles that are used to transport members of the
public (regardless of seating capacity) must have a valid Operating Authority Certificate. This
certificate is issued by Alberta Transportation and it must be always carried in the vehicle. An
inspection is required every six months unless an exemption has been issued.
Any vehicles with a registered gross vehicle weight of 4,501kg or more must have a valid Safety
Fitness Certificate issued by Alberta Transportation. This certificate must always be carried in
4
CT 2015-G-0020 0096
the vehicle. This includes truck and trailer combinations. An inspection is required annually for
vehicles 4,501 kg in weight or greater.
All vehicles mentioned above must operate under a safety and maintenance program and must
maintain vehicle and driver files. Commercial vehicle inspections must be completed by an
authorized inspection facility.
For additional information on the National Safety Code requirements and Driver’s Hours of
Service Regulation (provincial and federal standards) see http://www.transportation.alberta.ca/.
5
CT 2015-G-0020 0097
. -Tourism Parks Recreation and Culture
A c c o u n t a b le A d v a n c e P o lic y
Policies and Procedures-
Accountable Advance Policy
Approval: Fay O rr Revised: December 6, 2006
I. AUTHORITY

II. POLICY STATEMENT
An accountable advance is a loan from the Government to a government employee to be

used in the execution of government business. There are two distinct situations under
which advances are issued (Type A is no longer available due to the use of procurement
cards):
Type B Used when an employee requires an advance for a specific trip

or purpose. An advance under this section must be discharged
upon return from the trip or conclusion of the requirement by
submitting an expense claim and any unspent balance of the
advance returned immediately upon completion.
Type B Advances will only be issued to individuals who do not
have a procurement card.
Type C Used when an office requires funds for petty cash or a cash float
for change making purposes.
All accountable advances are repayable in full upon demand.
III. POLICY DETAIL
A. MINISTRY
Applications for Type B advances must be approved by an authorized Expenditure

Officer. If there was an associated approval for the purpose of the advance attach it to
the application, i.e. Out-of-Province/Country Travel Authority or staff development
approval.
CT 2015-G-0020 0098
* . -Tourism Parks Recreat on and Culture
Applications for Type C advances must be approved by the Senior Financial Officer and
Deputy Minister. Applications must provide the following details:
• location of fund, i.e. office location where cash will be kept, or address of
the bank where funds will be deposited
• safeguarding procedures
• reconciling procedures
• justification for the advance
• timing - temporary or permanent
• signing authority (if applicable)
• employee who is responsible for the funds
It should also indicate if the application for advance is for the purpose of activating a
previously established account or for the opening of a new account. The original account
number must be provided whenever the request is for activating a previously established
account. If the account holder is not an Expenditure Officer the memo requesting the
advance must be sent by the employee’s Expenditure Officer recommending the set-up.
B. Alberta Finance
Evaluates the request for Type C accountable advances and upon approval signs off on
application and returns it to Financial Services for processing.
C. SERVICE ALBERTA
Service Alberta ensures the vendor (employee) is correctly set up in Imagis and processes
the payment to the vendor (employee) who will be responsible for the funds.
D. Holders of Type B advances
Type B advances must be settled by submitting an expense claim form and a cheque for
any outstanding amount of the advance. It is necessary that the expenses resulting from a
Type B advance are processed immediately upon the conclusion of the purpose for which
the Type B advance was provided.
E. Holders of Type C advances
Fund reconciliations must be prepared each time cash receipt vouchers or stubs are
submitted for fund replenishment. In instances where reimbursements are not required,
i.e. cash floats, the funds should be counted and reconciled quarterly. Fund
reconciliations, cash receipt vouchers and any remaining balance of the fund must be
submitted to Service Alberta when the funds are no longer required.
CT 2015-G-0020 0099
. -Tourism, Parks R ecreation and Culture
Policies and Procedures-.
When an individual terminates from the position or no longer holds responsibility for the
advance, the remaining funds must be returned to Service Alberta or transferred to
another employee. When transferring, both the original and new holder must provide
notice to Service Alberta of the transfer and acceptance of responsibility. Outstanding
receipts submitted to Service Alberta by the original holder will be reimbursed to the
original holder. These funds must be returned to the fund prior to the fund being
transferred to the new holder. A fund reconciliation must be done each time there is a
change in holder.
Each month an updated Open Items Listing, report GLSG3000, is generated by Service
Alberta and reviewed by Financial Services. This is a listing of outstanding Type B and
Type C advances. Annually, confirmations are sent out to individual holders to confirm
their responsibility over their outstanding advances.
IV. PROCEDURES
Type B Advance
Accountable • Complete an Application for Departmental Accountable Advance
Advance (Type B).
Holder • The amount of the advance requested should not exceed the net cost
of the trip or requirement to the Ministry.
• Obtain Expenditure Officer approval.
Expenditure • Ensure the amount requested is reasonable and, if required, the

Officer requirement in which the funds are for has been approved.
• Send completed application to Service Alberta - Accounts
Receivable for processing.
Service • Service Alberta - Accounts Receivable records the Accountable

Alberta Advance and forwards to Service Alberta - Accounts Payable for
payment.
• Service Alberta - Accounts Payable issues a cheque to the vendor
(employee) who is responsible for the accountable advance.
• Generates monthly Open Items Listing GLSG3000.
Accountable • At the conclusion of the requirement for the funds, complete an
Advance expense claim for the expenses and submit a cheque for the
Holder (Upon difference between the accountable advance and the expense claim
completion) to Service Alberta - Accounts Receivable.
Financial • Reviews monthly Open Items Listing GLSG3000.
Services • Monitors outstanding advances.
CT 2015-G-0020 0100
. -Tourism, Parks, Recreation and Culture
Type C Advance
Accountable • Complete an Application for Departmental (Type C) Accountable
Advance Advance.
Holder • Send the application along with a memo to Financial Services.
• If the holder is not an Expenditure Officer, the memo will need to
be provided by the employee’s Expenditure Officer.
Financial • Reviews application.
Services • Obtains Senior Financial Officer and Deputy Minister approval.
• Sends signed application to Alberta Finance for approval.
Alberta • Evaluates the request and upon approval signs off the application
Finance and returns it to Financial Services.
Financial • Upon receipt of final approval of application sends original to
Services Service Alberta - Accounts Receivable for processing and notifies
holder of approval.
Service • Service Alberta - Accounts Receivable records the Accountable
Alberta Advance and forwards to Service Alberta - Accounts Payable for
payment.
• Service Alberta - Accounts Payable issues a cheque to the vendor
who is responsible for the advance.
• Generates monthly Open Items Listing GLSG3000.
Accountable • Prepares fund reconciliations each time cash receipt vouchers or
Advance stubs are submitted for fund replenishment, or at minimum on a
Holder quarterly basis for funds not requiring reimbursement. Fund
reconciliations can be done using Accountable Advance Fund
Reconciliation form (if not requesting replenishment) or using an
expense claim or Petty Cash Reimbursement Form (if requesting
replenishment).
• Submit the fund reconciliations to Service Alberta - Accounts
Payable for replenishment.
• Upon completion of the advance period or termination of
responsibility for the advance submit a final fund reconciliation
along with any remaining balance to Service Alberta - Accounts
Receivable.
• If the fund will be transferred to another individual both the
transferor and transferee must notify Service Alberta - Accounts
Receivable by email acknowledging the transfer.
• If the new holder is not an Expenditure Officer then appropriate
Expenditure Officer authorization will also be required
CT 2015-G-0020 0101
• , -Tourism, Parks R ecreation and Culture
Financial • Reviews monthly Open Items Listing GLSG3000.

Services • Monitors outstanding advances.
CT 2015-G-0020 0102
Governm ent of A lberta ■ P o lic ie s a n d P r o c e d u r e s
A ttr a c tiv e A s s e ts P o lic y
Non-Information Technology Attractive Assets Policy
Approval: Original Signed by Lois Hawkins Revised: May 27,2010
I. AUTHORITY
II. PURPOSE
It is the ministry’s intent to ensure proper tracking and custodianship of attractive assets in a cost
effective manner.
III. POLICY DETAIL
Definitions
A ttractive Assets
Attractive assets are tangible and attractive items that cost less than $5,000 and warrant
safekeeping because they are susceptible to theft.
Inform ation Technology (IT) Attractive Assets

IT attractive assets are attractive assets managed by Service Alberta in conjunction with the
Information Management and Technology Services Branch (IMTS). IT attractive asset
management includes but is not limited to acquisition, coordination of annual physical
verification, inventory, disposal and maintenance of the IT assets. A list of IT items is included
in the Procedures section. IT Attractive Assets Management standards can be found at:
s 20(1)(m), s 25(1)
Scope
This policy applies to non-IT attractive assets.
Guidelines
Attractive Asset C riteria

All of the following criteria should be met to determine if an asset is attractive:
• Valued under $5,000
• Portable
• Considered desirable
Accounting T reatm ent

Attractive assets are not considered to be capital assets and are fully expensed at the time of their
acquisition.
Page 1 of 4
CT 2015-G-0020 0103
Attractive Assets Policy
Safeguarding Assets
Attractive assets must be recorded, updated and controlled to protect against loss on a continuing
basis. Non-IT attractive assets are to be recorded using the IMAGIS Asset module. Each
division is responsible for establishing internal procedures to ensure their non-IT attractive asset
listing in IMAGIS is current. Each division must physically verify their items listed in IMAGIS
annually. Divisional Heads (the position that reports directly to the Deputy Minister) will
approve their IMAGIS attractive asset listing annually as at March 3 1st for audit purposes.
To aid in safeguarding attractive assets the following will be done:

• Assign custody for each attractive asset to an employee within the branch.
• Shared attractive assets must be assigned to an employee who will be responsible for the
item.
• Where appropriate, attractive assets not in use must be stored in a secure area such as a
locked cabinet.
• All attractive assets must be returned by the employee when no longer required or when
they leave the employment of the ministry. It is the responsibility of the employees’
supervisors to ensure that the attractive asset listing for these items is updated and items
are reassigned where appropriate.
Disposal/Loss/Damage
Attractive assets no longer required by the ministry due to obsolescence or irreparable damage
are disposed of through Surplus Sales, Service Alberta. To initiate a request for surplus items,
contact your division’s Surplusing Agent or Declaring Officer. Surplus Management
information can be found at:
s 20(1)(m),s 25(1)
The loss or damage of an attractive asset must be reported immediately to the custodian’s
supervisor. A reasonable explanation for this loss or damage must be provided to the supervisor.
A Risk Management and Insurance Accident/Loss Report form must be used to document the
incident. The form should be sent to Financial Services^ Refer to
s 20(1)(m) s 25(1) ' ~ 1
Page 2 of 4
CT 2015-G-0020 0104
IV. PROCEDURES
1. Attractive Assets
The Expenditure Officer will ensure that non-IT attractive assets have been entered in IMAGIS
within two weeks of receiving the invoice in order to keep the information current. Account
codes generally used for attractive assets include:
• 553120 - Equipment and Furnishings Under $5,000
• 553850 - Other Materials and Supplies
The account code does not determine that an item is an attractive asset.
2. IT Attractive Assets
Service Alberta/IMTS will maintain the IT attractive assets listing for the ministry.
The following IT attractive assets will be tracked and recorded individually by Service
Alberta/IMTS regardless of cost:
• Monitors
• CPU
• Printers
• Laptops, notebooks and docking stations
• Scanners
• Smartphones
• Portable CD/DVD writers
• External hard drives
• Network equipment
• Servers
• Storage and tape backup equipment
• Video conferencing equipment
IT attractive assets not included in the above list should be tracked using IMAGIS.
3. IMAGIS Asset Module

The Coordinator, Administrative Services in Financial Services, is the Coordinator for the
IMAGIS Asset Module and provides the following services for users:
• Training and troubleshooting
• Compiling requirements for assets reports and queries
• Providing asset tags
• Coordinating annual non-IT attractive asset verification
The System Analyst in Financial Services is responsible for managing IMAGIS system access.
An IMAGIS security request form must be completed to request access to this module. The
form is posted a t s 20(i)(m), s 25(1)
Page 3 of 4
CT 2015-G-0020 0105
Each branch should have at least one employee who has access to the IMAGIS Asset Module.
This employee may not necessarily be the custodian of all the assets but he/she is responsible for
maintaining all the attractive asset information in the system.
4. Asset Tags
Numbered/bar-coded tags (obtained from Financial Services) are to be attached to each attractive
asset where feasible. When verifying and tracking attractive assets, these numbered tags provide
a quick and easy method of identifying an item through IMAGIS.
Common Attractive Assets

Following is a list of common items that may be considered attractive assets:
• Aquatic equipment e.g. boats, motors
• Audio visual equipment e.g. camcorders, television
• Communications equipment e.g. radio systems, cell phones
• Laboratory equipment
• Office equipment e.g. high end shredders, electronic labellers
• Outdoor motorized equipment e.g. lawn maintenance equipment, snow blowers
• Photographic equipment e.g. cameras, lenses, accessories
• Tools, shop equipment e.g. portable air compressors, power tools, hand tools
Photocopiers and fax machines are not tracked on IMAGIS. General office furniture such as
desks, chairs and small furniture pieces are not considered attractive assets.
Page 4 of 4
CT 2015-G-0020 0106
&I C O O T -A sst
Culture / Tourism, Parks
and Recreation
IT Asset Management Lifecycle

Procedure
Effective Date: D e c e m b e r 1 3 , 2 0 1 3
Reviewed Date: N o v e m b e r 2 2 , 2 0 1 3
Reviewed By: I M T S C I O & D i r e c t o r s
__________________________Overview________________ _________
The purpose of the IT Asset Management Standard is to provide direction with respect to
managing IT assets through their lifecycle to ensure:
• an accountable and coordinated approach when dealing with planning,
purchasing, receiving, deploying, maintaining, reviewing and disposing
• control over and safeguarding of assets purchased and owned by the
Department
• IT assets deliver value at optimal cost and are reliable and available to support
the Department when needed
• provide accurate information for regular reporting
• the Department meets its obligations under the Financial Administration Act
• the Department maintains compliance with its contracts and licensing
agreements
___________________________ Scope___________________________
The scope for the Asset Management Lifecycle Procedure includes:

• Hardware assets purchased by the Department
• Software assets
Out of scope includes:
• Hardware assets leased by the Department
• Mobile communication devices
• Information assets
• People assets
• Intangible assets
• Service assets
• Bring your own devices (BYOD)
Inputs
Control Rationale
BAI 10.02 Configuration repository
Note: As controls are developed as part of the Control Framework development, this list may be updated.
CT 2015-G-0020 0107
C u ltu re / T ourism , P arks
and R e cre a tio n
Outputs
Control Rationale
APO 8.04 Communication of planned maintenance downtime
MEA 3.03 Confirm external compliance
Note: As controls are developed as part o f the Control Framework development, this list may be updated.
Compliance & Exceptions
Non-compliance with this procedure will result in denial of access to the Department’s
network, withdrawal of technical support, and/or escalation to management.
Any exceptions must be approved and follow the Department's exception approval
process.
Roles & Responsibilities
RACI Matrix for Asset Management

Procedure
" Program Area Management
IMTS Asset Management

R - Responsible
A - Accountable
C - Consulted
1 - Informed 0 I
tc a
BES Team
Requester
"C IO -A ccountable for assets in GoA managed w

Controller
8
environment DC
O 1£
SRC 2
" Program Area Management - Accountable for a>

assets in non-GoA managed environment o s
<
Need identification and requirement analysis A A R R C c
Review and process order form A A R c R R
Process purchase order A/R A C R C R
Goods receipt and inspection A A C R R
Deploy and update asset Inventory A A C 1 R c
Approve payment A A 1 R
Establish maintenance plan A A 1 R R
Operate and maintain A A 1 C R
Periodic review and/or inspection A A R R R R c
Identify improvement opportunity A A 1 C C R
Review asset future and conduct cost/benefit A A 1 C C
analysis
R
Upgrade, refurbish or reassign asset A A R C R R
Evergreen or surplus asset A A R C R
2
CT 2015-G-0020 0108
C u ltu re / T o u rism , P arks
^4ihe*bfam and R e c re a tio n
CT 2015-G-0020
Workflow Diagram
0109
3
C u ltu re / T o urism , P arks
an d R e cre a tio n
Procedure Details
Action Responsibility
Need identification and requirement analysis
1. Identify hardware and/or software asset need. Requester
2. Forward request to SRC 2.
3. If the asset requested is a standing offer, complete the Standard SRC 2
Order Form.
4. If the asset requested is not a standing offer, complete the Non-
Standard Order Form.
5. Forward the completed order form to the Ministry SRC .
Review and irocess order form
6. Review the order form. Ministry SRC
7. If the items are approved for the managed environment, forward
the completed order form to the Controller and proceed with step
11.
8. If the items are not approved for the managed environment,
consult with the Requester to determine whether another
product is suitable, if the order should be cancelled, or a request
for a non-standard asset should be submitted.
9. If the asset is required for a valid business reason, submit a Requester
Non-Standard Request Form to the CIO to obtain permission to
operate outside the managed environment.
10. If an exception is approved, manage the asset management
lifecycle (steps 12 through 66) as necessary.
11. Review the value of the order form and follow the GoA Controller
Procurement Processes.
Process Purchase Order
12. Create draft Purchase Order (PO). Controller
13. Forward draft PO to SRC 2 via email using the PO - Draft email
signature.
14. Review and revise the PO as required and return to Controller. SRC 2
15. Enter revisions as required and finalize PO. Controller
16. Forward final PO to SRC 2 using the PO - Final email signature.
17. Obtain expenditure officer signature and return to Controller. SRC 2
18. Enter PO into Express Metrix. Controller
19. Email approved PO to vendor.
Goods receipt and inspection
20. When goods are received that require deployment, email IMTS Controller
Asset Management and provide copy of packing slip and
purchase order
21. Confirm asset information with SRC2 and prepare a Hardware IMTS Asset
and/or Software Information Request for each product and Management
forward to Ministry SRC.
22. Print the packing slip, attach to PO package and update cover Controller
sheet.
23. File PO package in pending invoice tray.
4
CT 2015-G-0020 0110
and R e c re a tio n
Deploy and Update Asset Inventory
24. Create the required tickets in Service Request Management Ministry SRC
(SRM) for Service Alberta to commission, deploy, configure and
install hardware and/or software assets.
25. Validate asset information with the recipient of the IT Asset and
update Express Metrix and ITSM Asset Management.
Approve Payment
26. Receive invoice. Controller
27. Reconcile the invoice total with the purchase order total.
28. Email the scanned document to the purchase order requester
and SRC2.
29. Run the macro that advises the Requester to perform the
payment process.
30. File the email in the Completed folder with the original service
request information.
31. Save a final copy to the shared drive, overwriting the draft.
32. Approve payments and complete the process with suppliers
according to agreed-on contract conditions.
Establish maintenance plan
33. Input maintenance renewals into Express Metrix at time of Controller
purchase.
34. Generate hardware and software maintenance report. BES Team
Operate and maintain
35. Maintain the resilience of critical assets by applying regular BES Team
preventive maintenance, monitoring performance, and, if
required, providing alternative and/or additional assets to
minimize the likelihood of failure.
36. Establish maintenance agreements involving third-party access
to organizational IT facilities for on-site and off-site activities
37. Establish formal service contracts containing or referring to all
necessary security conditions, including access authorization
procedures, to ensure compliance with the Privacy, Information
Security and Identity Management Policy, standards, procedures
and guidelines.
38. Communicate to affected users the expected impact or
performance restrictions of maintenance activities.
Periodic review and/or inspection
39. Email inventory lists to SRC2 and BES Team to verify the Ministry SRC
existence of all owned hardware/software assets for their
business unit.
40. Verify accuracy of list and note any changes. SRC 2 / BES Team
41. Return modified list to Ministry SRC.
42. Reconcile regular physical and logical inventory checks with Ministry SRC
ITSM and Express Metrix.
43. Compare the number of installed software instances with the
number of licences owned.
44. When software instances are lower than the number owned,
decide in consultation with SRC 2 whether there is a need to
retain or terminate licences, considering the potential to save on
unnecessary maintenance, training and other costs.
5
CT 2015-G-0020 0111
and R e cre a tio n
45. When instances are higher than the number owned, decide in
consultation with SRC 2 whether to uninstall instances that are
no longer required or to purchase additional licences to comply
with the licence agreement.
46. If uninstalling licenses, send an email request to Ministry SRC. SRC2
47. Check SRC Team Inbox regularly and update Express Metrix. IM TS Asset
M anagem ent
48. If purchasing additional licenses, return to step 3. SRC 2
49. Print software inventory report and consider whether better value Ministry SRC
can be obtained by upgrading products and associated licences.
50. In consultation with IMTS Asset Management, review report to
identify software to be targeted for upgrades.
51. Forward recommendation to SRC 2 for final decision to upgrade.
52. If agree with recommendation and purchasing upgrade, return to SRC 2
step 3.
53. On a regular basis, consider the risk of failure or need for SRC 2 (for GoA
replacement of each critical asset. supported assets)
54. Assess maintenance costs, consider reasonableness, and BES Team (Data
identify lower cost options and replacement with new Centre andvideo
alternatives where necessary. conferencing).
55. Review warranties and consider value for money and BES Team (Data
replacement strategies to determine lowest cost options. Centre)
Identify improvement opportunity
56. Identify assets that are critical in providing service capability by BES Team (Data
referencing requirements in service definitions, SLAs and the Centre)
configuration management system.
57. Monitor performance of critical assets by examining incident
trends and, where necessary, take action to repair or replace.
Review asset future and conduct cost/benefit ana ysis
58. Verify that the assets are fit for purpose or in a useful condition. BES Team (Data
59. Determine on a regular basis whether each asset continues to Centre)
provide value and, if so, estimate the expected useful life for
delivering value.
Upgrade, refurbish or reassign asset
60. Reassign assets whenever possible when they are no longer SRC 2 / BES Team
required due to a change of user role, redundancy within a
service, or retirement of a service.
61. Email a completed Equipment Reassignment Request Form to SRC 2 / BES Team
the Ministry SRC.
62. Update the asset owner in Express Metrix and ITSM Asset IM TS Asset
Management. M anagem ent
Evergreen or surplus asset
63. Contact Program Officer to verify clearance of assets. SRC 2
64. Complete a Surplus Request via SRM, attach the Surplus
Request Spreadsheet and submit ticket.
65. Forward a copy of the Surplus Request Spreadsheet to Ministry
SRC.
66. Update the asset status in Express Metrix. IM TS Asset
M anagem ent
CT 2015-G-0020 0112
and R e c re a tio n
Related Content
TVpe_____________ U nk
Policy Attractive A sset (non-IT) Policy
Policy T P R Direct Purchase Orders Policy
Policy Procurement Card Policy
Policy Standing Offer Orders Policy
Standard ICT System s IM A C Standard
Procedure Surplus Procedure for Litigation Holds
Procedure G oA Procurement Procedure
Procedure G o A Payment Procedure
Procedure Invoice Processing Procedure
Form Standard Order Form
Form Non-Standard Order Form
Form A sset Exception Form
Form Hardware Information Request
Form Software Information Request
Form Equipment Reassignm ent Request Form
Measurement
Always set SMART criteria for measurement - Specific Measureable Attainable Result-
measures should be linked to business goals. Key Performance Indicators to measure
the effectiveness and efficiency of this control include:
Goal Measurement
Licenses are compliant and Percentage of used licenses against those owned
aligned with business needs
Assets are maintained at Number of assets not utilized
optimal levels
Number of obsolete assets
Replaces
• ICT Systems (Hardware/Software) Acquisition Standard

• ICT Systems Disposal Standard
• Standard Software Applications Standard
• Standard Hardware Systems Standard
7
CT 2015-G-0020 0113
c ^4ibeAfcm and R e c re a tio n
Authority & Alignment
Authority:
Information Related Technology Management Policy
Alignment:
GoA IS S tr a t e g ic P r io r it y
Shared Technology Infrastructure
C o b it 5.0
BAI09 - Manage Assets
ISO 27002
7 Asset Management
ISO 27005
Annex B - Identification and valuation of assets and impact assessments
G o v e r n m e n t o f A lb e r ta I n f o r m a t io n S e c u r it y M a n a g e m e n t D ir e c tiv e s
Information Security Management Directive #2: Asset Management
Control Owner
Don Jensen
Chief Technology Manager
Information Management and Technology Services
Authorization & Signature
8
CT 2015-G-0020 0114
and R e cre a tio n
Revision History
Version Version Date Status Summary of Changes Author
0.1 March 5, 2013 Draft Initial draft Becky McCaffrey
0.2 April 17, 2013 Draft Incorporate feedback Becky McCaffrey
0.3 April 19, 2013 Draft Incorporate feedback Becky McCaffrey
0.4 May 14, 2013 Draft Incorporate feedback Becky McCaffrey
0.5 May 24, 2013 Draft Incorporate feedback Becky McCaffrey
0.6 June 6, 2013 Draft Incorporate feedback Becky McCaffrey
0.7 July 18, 2013 Draft Final draft - incorporate Becky McCaffrey
feedback
0.8 September 28, Draft Final draft - incorporate Becky McCaffrey
2013 feedback
.09 October 14, Draft Final draft - incorporate Becky McCaffrey
2013 feedback
.10 November 12, Draft Final draft - incorporate Becky McCaffrey
2013 feedback
1.0. November 22, Final Approved by CIO and Becky McCaffrey
2013 Directors
Document Reviews
Reviewer Name, Title and Department Name Date
Project Working Group: April 17, 2013
• Don Jensen, Chief Technology Manager April 19, 2013
• Howard Grossman, Acting CIO May 14, 2013
• Bernice Polvi, Electronic Information Management Specialist May 24, 2013
• Susannah Parlee, Operations Analyst June 6, 2013
• Katherine Willard, Controller July 18, 2013
• Mario Zygmunt, Infrastructure Analyst
• Dwayne Krawchuk, Technology Analyst
• Bernice Polvi, Electronic Information Management Specialist September 28, 2013
• Susannah Parlee, Operations Analyst October 14, 2013
November 12, 2013
• Don Jensen, Chief Technology Manager November 22, 2013
• Howard Grossman, Acting CIO
• Melissa McKinley
• Terry Harris
9
CT 2015-G-0020 0115
c and Recreation
IT Asset Management
Standard
Effective Date: D e c e m b e r 1 3 , 2 0 1 3
Reviewed Date: N o v e m b e r 2 2 , 2 0 1 3
Reviewed B y : I M T S C I O & D i r e c t o r s
_________________________ Overview__________________________
The purpose of the IT Asset Management Standard is to provide direction with respect to
managing IT assets through their lifecycle to ensure:
• an accountable and coordinated approach when dealing with planning,
purchasing, receiving, deploying, maintaining, reviewing and disposing
• control over and safeguarding of assets purchased and owned by the department
• IT assets deliver value at optimal cost and are reliable and available to support
the department when needed
• provide accurate information for regular reporting
• the department meets its obligations under the Financial Administration Act
• the department maintains compliance with its contracts and licensing agreements
___________________________ Scope___________________________
The scope for the Asset Management Lifecycle Standard includes:

• Hardware assets purchased by the Department
• Software assets
Out of scope includes:
• Hardware assets leased by the department
• Mobile communication devices
• Information assets
• People assets
• Intangible assets
• Service assets
• Bring your own devices (BYOD)
___________________ Compliance & Exceptions___________________
Non-compliance with this procedure will result in denial of access to the department’s
network, withdrawal of technical support, and/or escalation to management.
Any exceptions must be approved and follow the department's exception approval
process.
1
CT 2015-G-0020 0116
and Recreation
Standard Requirements
1. IT Asset Management
IT Asset Management is an important business practice that involves maintaining an
accurate inventory, licensing information, maintenance, and protection of hardware
and software assets utilized by the department. Understanding what IT assets are
deployed in the department's environment will help optimize the use of IT assets
throughout the department.
2. IT Asset Stewardship Responsibility
Organizational units are responsible for stewardship responsibility of all department
assets under their control. This responsibility includes, but is not limited to:
• Basic safeguarding and physical security
• Complying with legislation and contractual requirements
• Maintaining assets in good working condition
• Complying with the GoA and department’s policies and controls related to assets
3. IT Hardware Asset (Purchased)
IT hardware assets purchased by the department may be considered either attractive
assets or capital assets as defined by the department. They include, but are not
limited to computers (desktops, laptops, tablets, toughbooks), printers, scanners,
plotters, data centre equipment.
4. IT Hardware Asset Control
Any IT hardware asset that has value to the department, that requires ongoing
maintenance and support, or creates potential risk in terms of financial loss,
information loss or exposure must be documented and controlled.
a. IT Asset Hardware Removal Control
The department will permit the removal of IT hardware assets from premises that
house department owned IT systems and information for a valid business
reason.
b. IT Asset Hardware Safeguards
The following safeguards will be implemented to protect IT hardware assets and
information when they are removed from premises:
o Encryption
o Password protection
c. Non-government IT Hardware Assets
Service providers will be allowed to use non-government IT hardware assets in
the department’s premises and connect to the department’s network to access IT
systems and information based on the department’s unique operating
environment and needs. Non-government IT hardware assets will be prohibited
unless there is an identified unique business need. Connection is subject to the
Government of Alberta’s (GoA’s) Information Security Management Directives.
2
CT 2015-G-0020 0117
and Recreation
d. Government Non-managed IT Assets
Where permission is granted to procure and/or operate non-managed IT assets
in the business environment, the Program areas are responsible for the life-cycle
management of those assets including support.
e. Information Removal from IT Hardware Assets
In accordance with the Electronic Storage Standard, department owned
information must be saved to the network and removed from electronic media.
Electronic storage media shall have all department information properly saved to
the network and removed prior to surplus, transfer, trade-in, disposal, or
replacement.
f. Inventory of IT Hardware Assets
The department will inventory the IT hardware assets used to support their
business needs. The department and/or its service provider(s) must know what
IT hardware assets they have and where those assets are located in order to
protect them. The following information will be collected to track the IT hardware
asset:
o Specific information pertinent to the particular hardware asset (i.e. model,
serial number, make)
o Physical location
o Asset owner information
o Assigned user, where applicable
o Unique identifier assigned to the asset
o The cost associated with the hardware (financial details and chart field
codes)
o Support contract and information
o Maintenance agreements
IT hardware assets will be labeled to assist when troubleshooting problems,
tracking and identifying inventory, and recovering lost or stolen IT hardware
assets. When an IT hardware asset is being moved or transferred from one
location or responsible party to another, both parties will notify IMTS Service
Request Coordinator indicating acknowledgement of the transfer.
5. Computer Evergreening
Computers and related components have a limited lifespan. To ensure the
department can provide an environment that is sustainable, consistent, reliable and
technically current, a defined program for replacement, upgrade and repair is
required.
a. Acquisition and Replacement of Computers
o Individual computers will be replaced on a regular four (4) year evergreen
cycle. The fiscal year in which a computer reaches its four (4) year
anniversary will be used to determine the end of the evergreen cycle.
CT 2015-G-0020 0118
and Recreation
o All computers will be acquired in accordance with GoA procurement
policies and will conform to current recommended standards.
o Computers may be retained beyond the four (4) year cycle providing it is
used with specialized equipment or software. These computers may or
may not be connected to the GoA network, may be excluded from service
agreements provided by the GoA as well as from future evergreen cycles.
b. Maintenance and Repair of Computers
o Computer maintenance and repair will not be performed except as
required to support unforeseen or vendor mandated changes to software
requirements that would render the device unsuitable for its original
intended purpose prior to the end of its four (4) year life span.
o Organizational units will be responsible for the cost of any maintenance or
repair to computers assigned to them outside of the warranty period.
c. Disposal of Computers
o Computers that have reached the end of their lifespan will be disposed of
through the standard GoA Secure Media Sanitization Standard.
6. Other IT Hardware Asset Lifecycle Management
All other IT hardware assets will be acquired, replaced, maintained, repaired
and disposed of at the discretion of the organizational unit. The organizational
unit is responsible for any associated costs.
7. IT Software Asset
IT software assets may be considered either attractive assets or capital assets as
defined by the department. They include, but are not limited to application and
system software, development tools and utilities.
8. IT Software Asset Control
The department will comply with software licensing requirements. Purchase,
distribution, audit, and removal of the licenses used in day-to-day business will be
properly tracked to facilitate efficient use of the software and reduce the probability of
violating licensing agreements and laws.
a. Software Use
The department will allow the use of only approved software on computers. The
installation of non-approved software is prohibited.
b. Software Management Practices
IMTS will periodically assess whether software is used in accordance with
license agreements. The assessment will include:
o Determination of whether software is optimally deployed to eliminate
waste
o Update of information to support software asset management functions,
such as application maintenance cost analysis and upgrade budgeting
4
CT 2015-G-0020 0119
and Recreation
o Elimination of variation in software versions and supporting software
updates
c. Software Asset Inventory
The department will inventory the licensed software used to support their mission
and automated solutions to assess compliance with license agreements and
confirm the resources are being used efficiently and effectively. The following
information will be collected to track the IT software asset:
o product information (i.e. serial number and version)
o identification of computers where software is installed
o the cost associated with the license (financial details and chart field
codes)
9. IT Asset Control
No less than annually, the department shall conduct an audit of hardware assets and
software license distribution to reconcile, verify and validate that all hardware and
software used by the department is compliant with the IT Asset Management
Standard.
Related Content
Typo_____________ Link
Policy Attractive A sset (non-IT) Policy
Policy T P R Direct Purchase Orders Policy
Policy Procurement Card Policy
Policy Standing Offer Orders Policy
Standard ICT System s IM AC Standard
Procedure Surplus Procedure for Litigation Holds
Procedure G o A Procurement Procedure
Procedure G o A Payment Procedure
Procedure Invoice Processing Procedure
Form Standard Order Form
Form Non-Standard Order Form
Form A sse t Exception Form
Form Hardware Information Request
Form Software Information Request
Form Equipment Reassignm ent Request Form
5
CT 2015-G-0020 0120
and Recreation
Measurement
Goal Measurement
Licenses are compliant and Percentage of used licenses against those owned
aligned with business needs
Assets are maintained at Number of assets not utilized
optimal levels
Number of obsolete assets
Replaces
• ICT Systems (Hardware/Software) Acquisition Standard

• ICT Systems Disposal Standard
• Standard Software Applications Standard
• Standard Hardware Systems Standard
__________________ Authority & Alignment
Authority:
Alignment:
GoA IS S tr a teg ic P r io r it y
Shared Technology Infrastructure
C o b it 5.0
BAI09 - Manage Assets
ISO 27002
7 Asset Management
ISO 27005
Annex B - Identification and valuation of assets and impact assessments
G o v e r n m e n t o f A lb e r ta I n f o r m a t io n S e c u r it y M a n a g e m e n t D ir e c t iv e s
Information Security Management Directive #2: Asset Management
Control Owner
Don Jensen
Chief Technology Manager
6
CT 2015-G-0020 0121
and Recreation
7
CT 2015-G-0020 0122
and Recreation
Revision History

0.1 March 5, 2013 Draft Initial draft Becky McCaffrey
0.2 March 19, 2013 Draft Incorporate feedback Becky McCaffrey
0.3 April 11,2013 Draft Incorporate feedback Becky McCaffrey
0.4 June 6, 2013 Draft Final draft - incorporate Becky McCaffrey

feedback
0.5 October 14, Draft Final draft - incorporate Becky McCaffrey
2013 feedback
0.6 November 12, Draft Final draft - incorporate Becky McCaffrey

2013 feedback
1.0 November 22, Final Approved by CIO and Becky McCaffrey

2013 Directors
Document Reviews

Project Working Group: March 19, 2013
• Don Jensen, Chief Technology Manager April 11,2013
• Howard Grossman, Acting CIO June 6, 2013
• Bernice Polvi, Electronic Information Management Specialist July 18, 2013
• Susannah Parlee, Operations Analyst
• Katherine Willard, Controller
• Mario Zygmunt, Infrastructure Analyst
• Dwayne Krawchuk, Technology Analyst
• Bernice Polvi, Electronic Information Management Specialist September 28, 2013
• Susannah Parlee, Operations Analyst October 14, 2013
November 12, 2013
• Don Jensen, Chief Technology Manager November 22, 2013
• Howard Grossman, Acting CIO
• Melissa McKinley
• Terry Harris
8
2015-G-0020 0123
Culture and Tourism
Control Assessment
Control Framework for Managing Information and related Technology
CT 2015-G-0020 0124
Culture and Tourism Control Assessment | 2
Executive Summary
In adopting the Alberta Post-Secondary System ITM Control Framework, a comprehensive suite of
controls developed by IT and Non-IT professionals across Alberta, all controls are considered for
adoption prior to being modified and implemented.
The purpose of the Control Assessment is to document the management decisions with respect to
whether a control is relevant to the effective management of the Ministry’s information and related
technology.
The controls under consideration in this document are:
1. Levels of Identity Assurance Guideline

2. Identity and Authentication Management Standard
CONTENTS
Executive Summary 2
Control Description 3
Assessment 3
Participants 3
Control Alignment 3
Control Requirements 3
Compensating Controls 4
RiskAssessment * 4
Conclusions 5
Recommendation 5
Approval 5
CT 2015-G-0020 0125
Jih^rbM
Culture end Tourism Control Assessment | 3
Control Description
Levels of Identity Assurance - Identity assurance is necessary to safeguard information that is
accessed electronically by individuals. Identity assurance is the level of confidence that an
individual is who he/she claims to be. The application of levels of identity assurances adds rigour to
existing processes and mitigates risk by implementing identity management standards and
practices throughout the identity verification and consequent authorization and authentication
processes. The result is management of identity so as to optimize program and service delivery of
the right information to the right individual and/or organization, in the right amount, at the right time,
and for the intended purpose.
Identity and Authentication Management - Identity management is the cornerstone of information

security: it is essential to have assurance that only known and trusted individuals are permitted
access to sensitive and valuable resources. Employees, contractors and visitors may require
access to the Ministry's resources at different levels of sensitivity and at different levels of
assurance. The identity of individuals accessing the Ministry's resources must be known to the
extent necessary in order to mitigate risks of unauthorized disclosure, modification or destruction of
information and assets, fraudulent use of resources, financial losses to the Ministry, and the breach
of an individual's right of privacy.
Assessment
Participants
The assessment of the above controls was carried out by:
• Paul Tam, Ministry Information Security Officer, Culture and Tourism

• Harpreet Malhi, Security Analyst, Culture and Tourism
• Bernice Polvi, Electronic Information Management Specialist, Culture and Tourism
Control A lignm ent
These controls were developed by the Alberta Post-Secondary ITM Control Framework Program to
support Cobit 5.0 Deliver, Service and Support (DSS) 05.04 - Manage user identity and logical access.
The objective of Cobit DSS05.04 is to ensure that all users have information access rights in
accordance with their business requirements and coordinate with business units that manage their own
access rights within business processes.
Control Requirements
Levels of Identity Assurance
1. Identity Verification - Identities of individuals who require access to the Ministry's resources
should be initially verified by a designated person or persons.
CT 2015-G-0020 0126
2. Information Security Classification - The degree of assurance in identity relates to levels of

information sensitivity.
3. Identity Assurance Levels - Identity assurance levels are applied by accessing the
sensitivity of information, type of transactions, and compensating controls.
4. Identity Documents - determines the documents acceptable to verify ones identity.
Identity and Authentication Management
1. Principles - aligning identity and authentication management with security and privacy
principles.
2. Use - defining identity data, verification, user activities, unique identifiers and credentials.
3. Awareness - ensures that identity and authentication are included in the security awareness
program.
Compensating Controls
An environmental scan of approved controls within the Culture and Tourism control framework
identified some compensating controls:
User Account Life Cycle Standard - defines acceptable rules with respect to the management of:
• User access rights

• Unique identification of information processes
• Authentication of all access to information
• Access rights changes
• Segregation of duties
• Regular review of all accounts and related privileges
• Audit trail maintenance
User Account Life Cycle Procedure - provides personnel with step-by-step instructions to implement
and adhere to the above standard.
Security Awareness Standard - defines a security awareness program that includes identity and
authentication management.
Risk Assessment
The compensating controls identified through the environmental scan and identified above are thought
to adequately mitigate any risk exposure to the Ministry in relation to managing user identity and logical
access. Therefore the Ministry is not assuming any risk by not adopting these controls.
CT 2015-G-0020 0127
Conclusions
Recommendation
After due consideration, research, analysis and risk review, it is concluded that the following controls
are not required by Culture and Tourism at this time and therefore have been removed from the suite of
controls being adopted from the Alberta Post-Secondary ITM Control Framework Program:
3. Levels of Identity Assurance Guideline

4. Identity and Authentication Management Standard
Approval
The above recommendation is approved by the IMTS management team and has been reported to the
Information Service Management Committee.
Signed on behalf of IMTS Management Team:
Date
CT 2015-G-0020 0128
y&lherbfij
Culture / Tourism,
Parks and Recreation
Control Exception Procedure

E ffe c tiv e D a t e : 0 9 / 3 0 / 2 0 1 3
A p p r o v e d b y : H o w a r d G r o s s m a n , C I O (A c tin g )
R e v ie w e d D a t e : m m m d d , y y y y
R e v ie w e d B y : N a m e , T itle
_____________________________ Overview ______ ______________

The purpose of this procedure is:
• To ensure a structured, consistent approach is followed for managing exceptions
to internal and external policies, standards, guidelines and procedures;
• To ensure the rationale for non-compliance is recorded and that the exception is
approved at the appropriate level of the organization;
• To identify and record the risks associated with non-compliance and to ensure
actions which must be taken to mitigate such risks are carried out;
• To ensure that the parameters relating to the scope and duration of the exception
are followed, tracked and monitored; and
• To ensure the consequences or impact of non-compliance are assessed and
reported to the CIO and Steering Committee or other appropriate governance
body.
________________________ Inputs___________ ____________
Procedure /Cobit or Rationale

Other Control
MEA 2 - Monitor, Regular monitoring and review of the control environment may
Evaluate and trigger this procedure through the identification of temporary
Assess the System exceptions which, subsequently, may result in permanent
of Internal Control changes to the Control Framework. All Controls requiring ar
exception must follow this procedure.
Note: A s controls are developed as p art o f the Control Framework, this lis t may be updated.
Outputs
Procedure /Cobit or Rationale
Other Control
Risk Registry Risks identified through approval of a control exception should
Procedure be recorded in the risk register.
Control Lifecycle Approval and monitoring of contra! exceptions may trigger
Management requests for permanent changes to the Control Framework.
Procedure
Note: As controls are developed as p art o f the Control Framework, this Hot may be updated.
CT 2015-G-0020 0129
^4iberbe<j
Culture / Tourism,
________________________ Scope_____________________________
This procedure applies to all proposed non-compliance with any element of the
Department’s Control Framework for Managing Information and related Technology
(Control Framework).____________________________________________________________
_____________________ Compliance & Exceptions_____________________
There are no exceptions to this procedure. This procedure must be followed in any
circumstance in which a Control Framework control will not be followed.
Subject Matter Experts

Information Controller
Information Services
Control Framework
Director, Strategic
Service Alberta
Control Owner
Administrator
Initiator
ROLES
o
3
ACTIONS
Id e n tify E x c e p tio n R R R
V a l id a t e E x c e p tio n R I R R A C
A p p r o v e o r R e je c t E x c e p tio n R l/R I I R R I
M o n it o r E x c e p tio n R
E x p ir e o r E x t e n d E x c e p tio n R R I I
CT 2015-G-0020 0130
,y4lW6^vJl
CT 2015-G-0020
Culture / Tourism,
Process Workflow
Control Exception Workflow

( Start ^
©
Consult with
Escalate to
Identify need SMEs to
Information
fo r control complete a
.9 exception
Controller and
Control
tx Control Owner
Exception Form
Ye s
_____ :: _____
r
Meet with .^g re e m e n N .
IS s impacted
Control
Exception
to ^
parties \P ro c e e d ? /
£ ju 1 Request Form
“I f °
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1S Inform Director
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5w
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oE reqt ired
o
O
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Alberta
oo®
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o
w 3
and Recreation
Procedure Details
Identify Exception
Exception Initiator 1. Identify a situation where compliance with a control is
(Initiator) not possible or detrimental to the Department.
2. Escalate to the Information Controller (IC) and the
Control Owner (CO).
Information 3. Meet with the Initiator and others impacted, as
Controller/ Control required, to determine if an exception is warranted.
Owner 4. If an exception is not warranted, proceed with the
control as documented.
Validate Exception
Initiator 5. If an exception is warranted, consult with subject
matter expertise, as required, from other business
areas to complete the Control Exception Form.
6. Send the Control Exception Form to the IC and the CO
for approval.
Approve or Reject Exception
Information 7. Approve or reject the exception and provide a rationale
Controller/ Control for the decision, as required.
Owner 8. Return the Control Exception Form to the Initiator.
Initiator 9. Forward a copy of the Control Exception Form to the
Control Framework Administrator.
Control Framework 10. Input the exception in the Control Exception Log for
Administrator monitoring.
11. Initiate the Risk Registry Procedure, if required.
12. If the exception pertains to a GoA Information
Management and Technology Directive, inform the
Director, Strategic Information Services.
Director, Strategic 13. Notify Service Alberta of approved exceptions to GoA
Information Services Information Management and Technology Directives.
Monitor Exception
Director, Strategic 14. Review the Control Exception Log on a regular basis
Information Services to review exceptions status and identify exception
trends.
15. If trends are identified, initiate the Control
Management Lifecycle Procedure.
Expire or Extend Exception
Control Framework 16. One month prior to expiration of the exception, follow
Administrator up with the Initiator to determine status.
Initiator 17. If an extension is required, amend the Control
Exception Form and resubmit for approval repeating
Step 6 through to Step 15.
Control Framework 18. If extension is not required, update the Control
Administrator Exception Log and close.
19. Provide the CIO and Director, Strategic Information
Services with a status report on a monthly basis.
CT 2015-G-0020 0132
and Recreation
_______________________Authority & Alignment______________________
Authority:
Government of Alberta Strategic Goal
Leadership & Management
Information & Technology Management Policy
Governance and Management of Information & related Technology Policy
GoA Information Management and Technology Directive
GoA Information Security Management Directive
Directive 1 Organization of Information Security
Directive 10 Compliance
Alignment:
Cobit 5.0
MEA 1 - Monitor, Evaluate and Assess Performance and Conformance
MEA 2 - Monitor, Evaluate and Assess the System of Internal Control
ISO 27002 Security Techniques
15.1 Compliance with legal requirements*•
Related Content
Type Title
Form Control Exception Form
Log Control Exception Log
Log R isk R egistry
P ro ced ure R isk R egistry P ro ced ure
Procedure Control Management Lifecycle Procedure
__________________________ Measurement__________________________
Key Performance Indicators recommended to measure the effectiveness and efficiency
of this procedure include:
• Number of exception requests per year
• Number of exception requests approved
• Number of adverse consequences resulting from control exceptions
• Number of exceptions where risk parameters are exceeded
• Number of changes to ITM controls following review/monitoring of exceptions
CT 2015-G-0020 0133
and Recreation
_____________________________ Replaces
Not applicable.
_____________________________ Contact
Melissa McKinley
Director, Strategic Information Services
Tourism, Parks and Recreation /
Culture
P: 780-643-0805
F: 780-644-1286
CT 2015-G-0020 0134
and Recreation
Revision History
0.1 10/11/2012 Draft Revised AET version to fit TPR/C Melissa

environment McKinley
1.0 9/3/2013 Final Revisions to process flow Melissa

McKinley
Document Reviews
Reviewer Name, Title and Institution Name Date
Project Working Group: 10/11/2012
• Melissa McKinley, Terry Harris, Don Jensen, Howard Grossman, Bernice
Polvi
Executive Sponsors: 9/3/2013
• Howard Grossman
CT 2015-G-0020 0135
Electronic Records Storage
Standard
Effective Date: 05/09/2014
Reviewed Date. 04/14/2014
Reviewed By: Paul Tam, MISO
____________________ ______ Overview___________________________

In order to reduce legal risk to the Department and the costs associated with
administering a litigation hold, employees and contractors are required to store the
electronic versions of official records to designated network locations. This aligns with
industry best practices for records and information management.
__ _____________________ Scope_________
This standard applies to all official government records.
This standard does not apply to personal records.
j j _______________ Compliance & Exceptions____________ ____________

All information users are required to adhere to this Standard.
Complying with this standard will reduce the level of risk the Department is exposed to in
the event of a lawsuit as well as decrease the costs to the Department of monitoring and
tracking information technology assets during a litigation hold.
Business units who utilize standalone systems and/or Mac computers (currently not
capable of being connected to the network) are accountable for establishing procedures
to ensure official records are transferred to a designated network storage location on a
regular and timely basis. What constitutes “regular and timely" will depend on the
operations of the business unit. Whenever possible, daily or weekly transfers should
occur. At a minimum, monthly transfers must occur. Copies of these records may
remain on the standalone systems and/or Mac to facilitate business use, but these will
be considered transitory records.
Where an information user deems it necessary to save official records to:
• a device that is not connected to the network without subsequently

transferring the records to the network; or
• the hard drive (C:) of a connected device without subsequently transferring
the records to the network,
justification must be provided to the Senior Records Manager who may approve
the exception. All exceptions will be documented, monitored and retained by the
Senior Records Manager.
Personal records should not be stored on a government owned device. An information

user who chooses to store personal records on a government owned device does so at
their own risk (both to the potential loss of records and to the expectation of privacy).
CT 2015-G-0020 0136
Standard Requirements
Official Records Must be Saved to the Network
The primary and default storage location for electronic copies of official records is the
designated network storage location (also referred to as a “shared drive” or by letter, ie.
“the W drive”).
Any official records created in the normal course of employment during a period of time
when a computer system or mobile device is not connected to the network (eg. field
work) must be transferred from the computer system (hard drive or “C:”) or mobile
device to the designated network shared drive location on a regular and timely basis.
What constitutes “regular and timely” will depend on the work responsibilities of the
information user. Whenever possible, daily or weekly transfers should occur. At a
minimum, monthly transfers must occur.
Once the records have been transferred to a network location, any copies of the records
remaining on the computer system (C:) or the mobile device must be deleted once they
are no longer required to perform job duties.
Archiving Email (.pst files)
Information users should not save a copy of their email archive (.pst file) to the C: drive.
If prompted by Outlook to auto-archive their email, employees should respond “No”.
Other Storage Locations
Sharepoint sites and the “My Documents” folder reside on the network and meet the
criteria of this Standard. The use of “My Documents” should be limited to work-related
documents that require restricted access due to privacy concerns (eg. a draft
performance contract).
Related Content
Type______________ Title
Exception Request Exception R eauest- Store Official Records in a Non-Network
Location
Definitions Control Framework Appendix A
Measurement
Number of computers required to be retained by business units due to litigation holds

reduced.
CT 2015-G-0020 0137
_____________ _____ ______Replaces
None
_________ _______ Authority & Alignment______________________

Authority:
Information Management Policy

Privacy, Information Security, Identity Management Policy
Alignment:
GoA Information Security Management Directive #2 - Asset Management

GoA Information Security Management Directive #5 - Communications and Operations
Management
GoA Information Security Management Directive #6 - Access Control
GoA Information Security Management Directive #10 - Compliance
Control Owner
Director, Strategic Information Services - 1MTS Branch
_______ _____________ Authorization & Signature______

O rig in a l s ig n e d by:
Howard Grossman. CIO 5/1/2014

(Name and Title) (Date)
CT 2015-G-0020 0138
C u ltu re and Tourism
Enterprise Architecture
Policy
Effective Date: June 28, 2013
Reviewed Date: August 11, 2015
Reviewed By: How ard Grossman, CIO
Policy Statement
The Department will establish and maintain an enterprise architecture that enables the achievement
of provincial initiatives and the Department's strategic direction and mandate.*
•
_______________________________________Rationale________________________________________
Applying enterprise architecture principles results in an information and related technology

environment that strategically aligns resources, systems, processes and services to ensure:
• A Department-wide vision of future information and technology needs is developed
• A long-term plan for the Department's future information and related technology requirements is
created
• Department needs drive information and related technology plans
• An agile and coordinated response to business requirements
• Architectures work together to provide consistent services, accessible information, scalable
solutions and responsive technology
• Integration of applications with business processes
• Analysis of current resources and their use to identify opportunities for cost savings, reusability of
components and continuous improvement
• Planning and budgeting processes are supported by linking information and related technology
requests to the accomplishment of the Department's strategies and mandates
> ................... ;
__________________________________________Scope_________________________________________
This policy applies to the domains typical of Enterprise Architecture described as:
• Business architecture or business process architecture that defines the business strategy,
governance, organization, and key business processes of the organization
• Applications architecture that provides a blueprint for the individual application systems to be
deployed, the interactions between the application systems, and their relationships to the core
business processes of the organization with the frameworks for services to be exposed as business
functions for integration
• Data architecture that describes the structure of an organization's data assets and the associated
data management resources
• Technical architecture or technology architecture that describes the hardware, software and
network infrastructure needed to support the deployment of core, mission-critical applications
CT 2015-G-0020 0139
Relevant Legal Instruments

Acts and Regulations that authorize or influence this policy include, but are not limited to:
• Freedom of Information and Protection of Privacy Act
• Fiscal Management Act
Related Content
The following documents either support or are supported by this policy and should be referenced to
additional insight into the subject area:
Type Title
Policy Information and Related Technology Governance and Management Policy
Policy Information Management Policy
Policy Privacy, Information Security and Identity Management Policy
Policy Information and Related Technology Management Policy
_________________________________5.0 Cobit Controls_________________________________

The following Cobit 5.0 Control Objective(s) have been identified as required to support the
implementation of this policy:
APO 03 - Manage Enterprise Architecture
Measurement
NOTE: This section to be completed as the remainder of the framework is developed.
Key Performance Indicators to measure the effectiveness and efficiency of this procedure include:
Measurement Supporting Control
______________________________________________Replaces
The following documents are replaced by this policy and therefore no longer in effect:
Type Title
Policy Website Policies, Guidelines and Procedures
CT 2015-G-0020 0140
C ulture and Tourism
Control Owner
Control O w ner-Chief Information Officer (TPR):
Howard Grossman
CIO / Executive Director (Acting)
Alberta Tourism, Parks and Recreation
5th Floor | 10055 106 Street | Edmonton AB | T5J1G3
Phone 780.427.1075| iphone S 17(1) Fax 780.644/1286
For more information regarding this policy, please contact the designated Control Framework
Coordinator:
Bernice Polvi
Information Management Specialist
Information Management & Technology Services
Alberta Culture and Community Services
5th floor | HSBC Building | 10055 -106 Street | Edmonton, Alberta | T5J1G3
Tel: 780.644.5645 | Fax: 780.644.1286
bernice.polvi(Sgov.ab.ca
Original signed b y :
Brad Pickering, Deputy Minister (TPR) January 18,2013

Barry Day, Deputy Minister (Culture) January 30,2013
(Name and Title) Date
CT 2015-G-0020 0141
Revision History
0 .1 N o v e m b e r3 , 2011 D ra ft In it ia l D r a f t B ecky M c C a ffre y
0 .2 N ovem ber 21, 2011 D ra ft I n c o r p o r a t e d w o r k i n g g r o u p a n a ly s is o f B ecky M c C a ffre y

C o b it 5 .0
0 .3 N ovem ber 22, 2011 D ra ft I n c o r p o r a t e d f e e d b a c k f r o m W o r k in g B ecky M c C a ffre y

G ro u p
.04 D e c e m b e r 1, 2 0 1 1 D ra ft I n c o r p o r a t e d f e e d b a c k f r o m W o r k in g B ecky M c C a ffre y

G ro u p
.0 5 D ecem b er 14, 2011 D ra ft I n c o r p o r a t e d f e e d b a c k f r o m W o r k in g B ecky M c C a ffre y

G ro u p
1 .0 D ecem ber 30, 2011 F in a l D r a f t F in a l Q A B ecky M c C a ffre y

J a n u a ry 5 , 2 0 1 2 F in a l R e v ie w w i t h W o r k in g G r o u p
1.1 D ecem b er 18, 2013 R e v ie w F is c a l M a n a g e m e n t A c t r e p la c e d B e r n ic e P o lv i

G o v e r n m e n t A c c o u n t a b il it y A c t, A p r il
29, 2013
1 .2 A ugust 11, 2015 R e v ie w Logo ch an g e B e r n ic e P o lv i
Document Review
P r o je c t W o r k in g G r o u p : N ovem b er 10, 2011

• D w a y n e V a n B a v e l, N o r t h e r n R e g io n M a n a g e r , C o m m u n i t y E n g a g e m e n t & In c lu s io n
N ovem ber 21, 2011
B r a n c h ( C u lt u r e )
• P a tr ic k H u m e n iu k , D ir e c t o r , P o lic y & P r o g r a m C o o r d i n a t i o n ( C u lt u r e ) N ovem b er 22, 2011
• B ria n R o n a g h a n , D ir e c t o r , A r c h a e o lo g ic a l S u r v e y S e c tio n ( C u lt u r e )
D e c e m b e r 1, 2 0 1 1
• M e lis s a M c K in le y , D ir e c t o r , IM T S ( T P R / C u lt u r e )
• H o w a r d G r o s s m a n , D ir e c t o r , IM T S ( T P R / C u lt u r e ) D ecem ber 15, 2011
• R ic h a r d G ib b o n s , T e a m L e a d A p p lic a t io n s M a n a g e r , IM T S ( T P R / C u lt u r e ) J a n u a ry 5 , 2 0 1 2
• D o n J e n s e n , M a n a g e r , IM T S ( T P R / C u lt u r e )
• D e b r a D u n s m o r e , R e c o rd M a n a g e r , IM T S ( T P R / C u lt u r e )
• C a r m e n V id a u r r i , A / D i r e c t o r , F in a n c ia l R e p o r t in g & O p e r a t io n s U n it ( C u lt u r e )
• J o n a t h a n K le in , M a n a g e r , E m e r g e n c y P la n n in g & R is k M i t i g a t i o n ( T P R / C u lt u r e )
• N o e l M a , M a n a g e r , V is it o r I n f o r m a t i o n C e n tr e s & S u p p o r t S e rv ic e s (T P R )
• R ic h a r d H a n s e n , P r o d u c t io n M a n a g e r , A r ts B r a n c h ( C u lt u r e )
• S c o tt J o n e s , M a n a g e r , C o n s e r v a t io n & R e c r e a tio n P la n n in g (T P R )
• E ile e n D o s k o c h , H R T e a m L e a d ( T P R / C u l t u r e )
• G r a h a m M o r r is , P a rk s D a ta S p e c ia lis t (T P R )
K e y S t a k e h o l d e r R e v ie w s :
• M a n a g e m e n t ( 1 / 2 d a y s e s s io n ) F e b ru a ry 6, 2 0 1 2
• IS M C ( T P R / C u l t u r e ) F e b ru a ry 8, 2 0 1 2
CT 2015-G-0020 0142
P r o je c t S te e r in g C o m m i t t e e : M a rc h 2 1 , 2 0 1 2
C h a ir:
• M a r k D in e r , E x e c u tiv e D ir e c t o r & C IO (T P R )
M e m b e rs :
• B ria n K e lly , D ir e c t o r , P o lic y & P r o g r a m C o o r d in a tio n ( T P R )
• K a t h e r i n e H u is in g , D ir e c t o r , J u b ile e A u d it o r i a ( C u lt u r e )
• L e s lie L a t t a - G u t h r i e , E x e c u tiv e D ir e c t o r & P r o v in c ia l A r c h iv is t ( C u lt u r e )
• L o r ie B a d d o c k , C IO ( C u lt u r e )
• P a u l T a m , In f o r m a t io n S e c u r it y O f fic e r , IM T S ( T P R / C u lt u r e )
• P a m A r n s t o n , E x e c u tiv e D ir e c t o r & C F O ( C u lt u r e )
• R o g e r K r a m e r s , D ir e c t o r , S p o r t D e v e l o p m e n t B r a n c h (T P R )
E x e c u tiv e S p o n s o rs : D ecem ber 19, 2012

• B ria n F is c h e r, A D M P o lic y a n d S tr a t e g ic C o r p o r a t e S e r v ic e s ( C u lt u r e )
• T im M o o r h o u s e , A D M R e c r e a tio n s & S p o r t D e v e lo p m e n t D iv is io n (T P R )
• H o w a r d G r o s s m a n ( A c t in g ), C IO (T P R )
C o n tro l O w n e r: J u ly 2 8 , 2 0 1 4
• H o w a r d G r o s s m a n , C IO (T P R )
C o n tro l O w n e r: A ugust 11, 201 5

• H o w a r d G r o s s m a n , C IO
CT 2015-G-0020 0143
Governance & Management of Information & Related Technology
Policy
E ff e c tiv e D a te : J u n e 2 8 , 2 0 1 3
R e v ie w e d D a te : A u g u s t 1 1 , 2 0 1 5
R e v ie w e d B y: H o w a r d G r o s s m a n , C IO
___________ ______ ____ ___________ Policy Statement______________________________________

The Department will establish and maintain effective governance to manage its information and
related technology investments, services and assets.*
•
__ Rationale
Successful use of technology is critical to achieving well-managed information. Effective governance

and management are critical for informing leadership; assigning responsibility and accepting
accountability; making transparent decisions; engaging key stakeholders to support the achievement
of intended benefits; and, aligning with strategic direction. Therefore, it is critical to govern and
manage information and related technology through a practical set of controls that:
• Establish effective decision-making models and authority levels
• Foster stakeholder transparency through communication and reporting of information and related
technology objectives, directions, plans and progress
• Communicate the Department's desired vision and enable organizational change by creating a
environment of empowerment, motivation and continuous improvement
• Encourage collaboration to understand business needs and ensure informed decisions are made
• Create an environment conducive to innovation
• Link information and related technology strategy, investments, initiatives and actions to the
Departments strategic direction and mandate
• Comply with legislation and contractual requirements
• Establish portfolios of investment programs and projects, services and assets and maintain the
sustainability of these portfolios through a quality management system, service level agreements
and supplier relationships and contracts
• Manage information and related technology risks throughout the Department as set out in the
Enterprise Risk Management Framework
• Provide assurance that the Department can resume business following a disruption
• Manage budgets and allocate costs to optimize the value of information and related technology-
enabled investments, services and assets
• Provide assurance that controls are implemented, reviewed, monitored, measured, evaluated
and continually improved
• Ensure responsibilities are assigned, understood and fulfilled
• Ensure staff are aware of their responsibilities and receive appropriate training
CT 2015-G-0020 0144
• Ensure information and related technology assets and resources are used appropriately and in
accordance with the Government of Alberta's Code of Conduct
• Maintain an adequate complement of well trained resources required to achieve the strategic
direction and mandate
• Promote the principles and best practices of project management and organizational change
management in all information and related technology projects
____________________ __________ ______ Scope___________________

This policy applies to the governance and management of the Department's information, regardless
of media, and related technology investments, services and assets.
» —
• i ■ i
• Government Emergency Management Regulation enacted pursuant to the Emergency
Management Act
• Financial Administration Act
• Public Service Act
Related Content
Type Title
Policy Non-Information Technology (Non-IT) Attractive Asset Policy
Policy Capital Assets Policy
Policy Contract Policy
Policy Direct Purchase Orders Policy
Policy Procurement Card (P-Card) Policy
Policy Standing offer Orders Policy
Policy Enterprise Architecture Policy
CT 2015-G-0020 0145
Cobit 5.0 Controls
EDM 01 - Set & Maintain the Governance Framework
EDM 02 - Ensure Value Optimization
EDM 03 - Ensure Risk Optimization
EDM 04 - Ensure Resource Optimization
EDM 05 - Ensure Stakeholder Transparency
APO 01 - Define the Management Framework for Information and related Technology
APO 02 - Define Strategy
APO 0 4 - Manage Innovation
APO 05 - Manage Portfolio
APO 06 - Manage Budgets & Costs
APO 07 - Manage Human Resources
APO 08 - Manage Relationships
APO 09 - Manage Service Agreements
APO 10 - Manage Suppliers
APO 11 - Manage Quality
APO 12 - Manage Risk
BAI 01 - Manage Programs and Projects
BAI 05 - Enable Organizational Change
DSS 06 - Manage Continuity
MEA 01 - Monitor & Evaluate Performance & Conformance
MEA 02 - Monitor System of Internal Control
MEA 03 - Monitor and Assess Compliance with External Requirements
Measurement

CT 2015-G-0020 0146
Replaces
Type Title
Policy Records Management - Overall Policies and Functions
Policy Department Information and Communication Technology (ICT) Capitalization Policy
Policy Home Use of Surplus Computers Policy
Policy Remote Access Policy and Procedure - VPN (Virtual Private Network) / Citrix
Policy Information Security Policy
Control Owner
Control O w ner-Chief Information Officer (TPR):

Howard Grossman
Phone 780.427.1075| iphone s. 17(1) Fax 780.644/1286
Coordinator:
Bernice Polvi
Tel: 780.644.5645 | Fax: 780.644.1286
bernice.polvi@gov.ab.ca
Original signed b y :

CT 2015-G-0020 0147
Revision History
0 .2 N ovem ber 21, 2011 D ra ft In c o r p o r a t e d w o r k i n g g r o u p a n a ly s is o f B ecky M c C a ffre y

C o b it 5 .0
0 .3 N ovem ber 22, 2011 D ra ft R e v is e d a s p e r w o r k i n g g r o u p B ecky M c C a ffre y

d is c u s s io n
.0 4 D e c e m b e r 1, 2 0 1 1 D ra ft In c o r p o r a t e d f e e d b a c k f r o m W o r k in g B ecky M c C a ffre y
G ro u p
0 .5 D ecem ber 22, 2011 D ra ft In c o r p o r a t e d f e e d b a c k f r o m W o r k in g B ecky M c C a ffre y

G ro u p

1 .1 D ecem ber 18, 2013 F in a l D r a f t F is c a l M a n a g e m e n t A c t r e p la c e d B e r n ic e P o lv i

29, 2013
2 .0 A ugust 11, 2 015 F in a l Logo ch an g ed B e r n ic e P o lv i
Document Review
P r o je c t W o r k in g G r o u p : N o vem b er 10, 2 011

• D w a y n e V a n B a v e l, N o r t h e r n R e g io n M a n a g e r , C o m m u n i t y E n g a g e m e n t a n d
N o vem b er 17, 2 0 1 1
In c lu s io n B ra n c h ( C u lt u r e )
• P a t r ic k H u m e n iu k , D ir e c t o r , P o lic y 8 i P r o g r a m C o o r d in a t io n ( C u lt u r e ) N ovem ber 22, 2011
• B r ia n R o n a g h a n , D ir e c t o r , A r c h a e o lo g ic a l S u r v e y S e c tio n ( C u lt u r e )
D e c e m b e r 1, 2 0 1 1
• H o w a r d G r o s s m a n , D ir e c t o r , IM T S ( T P R / C u lt u r e ) D ecem ber 22, 2011
• R ic h a r d G ib b o n s , T e a m L e a d A p p lic a t io n s M a n a g e r , IM T S ( T P R / C u lt u r e )
• D e b r a D u n s m o r e , R e c o r d M a n a g e r , IM T S ( T P R / C u lt u r e )
• C a r m e n V id a u r r i , A / D ir e c t o r , F in a n c ia l R e p o r t in g a n d O p e r a t io n s U n it ( C u lt u r e )
• J o n a t h a n K le in , M a n a g e r , E m e r g e n c y P la n n in g a n d R is k M i t i g a t i o n ( T P R / C u lt u r e )
• N o e l M a , M a n a g e r , V is it o r I n f o r m a t i o n C e n tr e s a n d S u p p o r t S e r v ic e s (T P R )
• E ile e n D o s k o c h , H R T e a m L e a d ( T P R / C u lt u r e )
• G r a h a m M o r r i s , P a rk s D a ta S p e c ia lis t (T P R )
• M a n a g e m e n t ( 1 / 2 d a y s e s s io n ) F e b ru a ry 6, 2 0 1 2
• IS M C ( T P R / C u lt u r e ) F e b ru a ry 8, 2 0 1 2
CT 2015-G-0020 0148
P r o je c t S t e e r in g C o m m i t t e e : M a rc h 2 1 , 2 0 1 2
C h a ir :
• M a r k D in e r , E x e c u tiv e D ir e c t o r & C IO ( C u lt u r e )
M e m b e rs :
• K a t h e r in e H u is in g , D ir e c t o r , J u b ile e A u d it o r i a ( C u lt u r e )
• L o rie B a d d o c k , C IO ( C u lt u r e )
• P a u l T a m , I n f o r m a t io n S e c u r it y O f f i c e r , IM T S ( T P R / C u lt u r e )

• B ria n F is c h e r , A D M P o lic y a n d S t r a t e g ic C o r p o r a t e S e r v ic e s ( C u lt u r e )
• T im M o o r h o u s e , A D M R e c r e a tio n s & S p o r t D e v e l o p m e n t D iv is io n (T P R )
• H o w a r d G r o s s m a n ( A c t in g ), C IO (T P R )
C o n tro l o w n e r: J u ly 2 8 , 2 0 1 4
C o n tro l o w n e r: August 11, 2015

CT 2015-G-0020 0149
IMT Control Lifecycle Management
Procedure
Reviewed Date: mmm dd, yyyy
Reviewed By: Name, Title
__ ___________ ___________ Overview______________ _______________

The IMT Control Lifecycle Management Procedure supports both the business
requirement of ensuring compliance with related laws, regulations and contracts and the
larger objective of continuously improving the Department’s Control Framework. A
comprehensive procedure, which encompasses both these objectives is required for:
• Identifying ‘externally generated’ requirements in a timely manner (e.g., those
imposed by statute or regulation, changes in standards or by the expectations of
key stakeholders including the Auditor General), defining ‘internally generated’
requirements (e.g,, created through the adoption of or changes to Department
policies, changes in organization structure), and escalating and resolving issues
identified through implementation/operation of the Control Framework;
• Developing compliance or ‘control’ options, assessing the impact of implementing
those controls on the 'business’ owners and IMTS, selecting and developing new
or modifying existing controls which balance the risk of non-compliance with the
business impact and costs associated with compliance;
• Ensuring staff, suppliers, service providers and partners are informed of changes
to the Department’s control environment and receive appropriate training with
respect to these changes so that controls are consistently applied;
• Monitoring and reporting on the effectiveness of the Control Framework,
including the incidence and impact of control exceptions, through self-
assessment procedures and third-party reviews;
• Assessing the status of external service providers’ internal controls and
confirming their compliance with external and internal requirements;
• Integrating reporting on compliance with compliance reporting for the rest of the
organization; and
• Continuously improving the Control Framework based on direction from the
Department’s Joint Executive IMT Committee.
________________________ Inputs_____________________
Procedure / Cobit or Rationale

Other Control
Note: A s controls are developed as part of the Control Framework, this list may be updated.
CT 2015-G-0020 0150
Outputs
Procedure / Cobit or Rationale

Other Control
Note: A s controls are developed as part of the Control Framework, this list may be
updated.
_ _ _ _______________________ Scope ___

The ‘IMT Control Lifecycle Management’ procedure applies to the development,
maintenance, and decommissioning of controls (organization structure, policies,
procedures, standards or guidelines) across the Control Framework as a result of
changes to requirements:
• Initiated by internally-generated events, including organizational or policy
changes, or
• Imposed externally, such as changes to legislation and regulation, under
contracts or by key stakeholders as identified and confirmed by the Board of
Governors.
This includes but is not limited to laws and regulations for electronic commerce, data
flow, security, privacy, internal controls, financial reporting, industry-specific regulations,
intellectual property copyright, and health and safety.
____________________ Compliance & Exceptions___________________
In the event an exception to a portion of this procedure is required, a Control Exception
Form must be completed and authorized. Initiate the Control Exception Procedure.
CT 2015-G-0020 0151
RACI Matrix for Change
Legal and/or Enterprise
Control Participants /
Training Coordinator
Control Framework
Management (Sample)
Joint Governance
Change Initiator
Control Owner
Contol Analyst
Risk Manager
Administrator
Procurement
stakeholders
R - Responsible
Committee
A - Accountable
MISO
CIO
C - Consulted
I - Informed
Identify requirements and A/l R/l R R/l I I C

control issues
Research, analyze options and A/R R/C C R/l R/C R/C l/C
select preferred option
Develop, revise and A R/C R/C R C l/C
decommission control(s)
Train and implement regarding A R/l R R I
changes to IMT Control
Framework
Monitor, evaluate and report on A/R R/C C R C
effectiveness of IMT Control
Framework
CT 2015-G-0020 0152
Process Workflow
CT 2015-G-0020 0153
Procedure Details
Identify Requirements and Control Issues
1 Identify change in external or internal requirements or Change
operational issue related to control and notify the IMT Control Initiator
Framework Administrator.
2 Log issue in IMT Control Issue Log. Control
3 Validate change in requirement and/or the merits of the Framework
operational issue identified. Administrator
4 Determine whether change creates a control gap and/or the
issue impairs the efficiency/effectiveness of the control.
5 As required, obtain input from Legal and/or Enterprise Risk
Management functions.
6 Assess significance of control gap or operational issue.
7 Notify CIO of any changes in external or internal requirements or
operational issues related to control which are of enterprise-level
significance.
8 Update ‘Catalogue of Compliance Requirements’.
9 Initiate regular review of IMT Control Environment
a. Carry out environmental scan (looking at relevant
legislation, standards, directives, MOUs, organizational
changes, developments at benchmark organizations etc.)
and update Requirements Catalogue.
b. Identify any control gaps or operational issues which impair
efficiency or effectiveness of controls through delegated
meetings between Control Analysts and Control Owners.
c. As required, obtain input from Legal and/or Enterprise Risk
Management functions.
d. Assess significance of changes in requirements/control
gaps and of any operational issues.
10 Prepare 'Change in Requirements’ report for the ISMC regarding
any control gaps or operational issues of enterprise significance.
11 Advise Control Framework Administrator to initiate research and
analysis activity.
Research, Analyze Options and Select Preferred Option
12 Assign Control Analyst to the control gap/operational issue. Control
Framework
Administrator
13 Meet with Control Owner and Initiator (as applicable) to review Control Analyst
control gap/operational issue.
14 Notify control participants/stakeholders of control gap or Control Owner
operational issue.
15 Through discussion with Control Analyst and control
participants/stakeholders, determine need for interim measure to
CT 2015-G-0020 0154
achieve compliance or address operational issue.
16 Notify Control Framework Administrator of any interim Control Analyst
measure(s) to be implemented.
17 Update IMT Control Issue Log. Control
Framework
Administrator
18 Prepare draft Control Assessment Form. Control Analyst
19 Work with Control Owner and control participants/stakeholders to
finalize Control Assessment Form and refine/select
recommended control remediation option.
20 Submit recommendations to Control Framework Administrator.
22 Review Control Assessment Form and check for Framework
consistency/coherence with any other open control Administrator
recommendations.
23 Where inconsistencies or lack of coherence are identified, notify
Control Analyst.
24 Review feedback from Control Framework Administrator with Control Analyst
Control Owner, participants and stakeholders.
25 Revise Control Assessment Form as required and resubmit to
the Control Framework Administrator.
27 Forward recommendations to CIO for review. Framework
28 Iterate with CIO until recommendations to be submitted to ISMC Administrator
are finalized.
29 Submit recommendations for changes to Control Framework to CIO
ISMC.
30 Review recommendations. Joint
31 Approve recommendations or request additional explanation or Governance
consideration of new options. Committee
32 Iterate until changes to Control Framework are approved.
Develop, Revise, Decommission Control(s)
33 Develop new control or modify existing control to fill control gap Control Analyst
or address operational issue.
34 Meet with Control Owner and participants/stakeholders to review
and revise until consensus is reached.
35 Obtain sign-off from Control Owner.
36 Identify controls to be decommissioned.
37 Review new/modified control with Control Framework
Administrator.
38 Revise and iterate with Control Owner and
participants/stakeholders until control is approved by the CIO.
39 Approve changes to Control Framework. CIO
41 Decommission control(s) as approved by CIO. Framework
42 Update Control Framework to reflect new/modified controls. Administrator
CT 2015-G-0020 0155
43 Initiate Training Procedure.
Train and Implement regarding Changes to ITM Control Framework
44 Meet with Communications to develop communication materials Training
re: changes in Department controls which are appropriate for the Coordinator
target audiences.
45 Develop training materials and support training initiatives.
46 Collect and analyse training evaluation forms. Summarize

learnings and report to CIO.
47 Notify service providers and suppliers of changes as required. Procurement
48 Notify business partners of changes as required. CIO
Monitor, Evaluate and Report on Effectiveness of ITM Control Framework

49 Obtain affidavit of compliance with applicable elements of CIO
Control Framework from external service providers.
50 Procure resources as necessary and assess/validate compliance
by external service providers with external and internal
requirements.
51 Identify any compliance gaps.
52 Consult with internal stakeholders regarding remedial actions.
53 Notify external service providers of resulting penalties and/or
remedial actions to be taken.
54 Carry out evaluation of completeness and effectiveness of MISO
supervisory and management control over IMT processes.
55 Identify remedial actions/options.
56 Consult with CIO and Control Owners regarding remedial
actions.
57 Prepare Summary Report.
58 Conduct root cause analysis with respect to compliance failures. CIO
59 Discuss/review with Control Owner(s).
60 Prepare response to Internal Audit Summary Report.
61 Authorize and sponsor periodic 3rd party assurance reviews of Joint
the IMT Control Environment. Receive, discuss and determine Governance
actions arising from 3rd party reviews, from CIO’s report on Committee
compliance of external providers and from Internal Audit.
62 Approve changes to Control Framework.
63 Support Internal Audit or ERM in preparation of Department CIO
Reports.
Related Content
Type Title
Guideline IMT Risk Governance
Template IMT Control Issue Log
Template Catalogue of Compliance Requirements
CT 2015-G-0020 0156
Template IMT Control Assessment Form
Procedure Control Exception
Template Control Exception Request Form
____________ Measurement__________
focused and Time-Oriented. These measures should be linked to business goals. Key
Performance Indicators recommended to measure the effectiveness and efficiency of this
procedure include:
• # of compliance exceptions reported per year
• # of employees/suppliers participating in compliance training per year
• Employee familiarity with external requirements as determined through annual
survey
• Costs incurred with respect to non-compliance, including settlements and fines
• # of control self-assessments completed
• # of independent (3rd party) control reviews completed
• # of controls reviewed per year
• # of control exceptions reported
• # of controls remediated
• # of external contracts reviewed for compliance
_______________________ Authority & Alignment________________ ____

Authority:
Governance & Management Policy
Alignment:
C o b it 5.0
EDM01 - Ensure Governance Framework Setting and Maintenance
MEA02 - Monitor, Evaluate and Assess the System of Internal Control
MEO03 - Monitor, Evaluate and Assess Compliance with External Requirements
APO01 - Manage the IT Management Framework
_____________________________ Replaces
No existing controls.
Contact
Bernice Polvi
Control Framework Administrator
Information Management and Technology Services Branch
Alberta Tourism, Parks, and Recreation / Alberta Culture
CT 2015-G-0020 0157
Howard Grossman, CIO 6/27/2014
Revision History
0.1 February 28, Draft Initial draft. Becky

2014 McCaffrey /
Bernice Polvi
1.0 6/27/201 Final Revisions incorporated Bernice Polvi
Document Reviews
• Melissa McKinley, Director Strategic Information Services 6/27/2014
CT 2015-G-0020 0158
Information A c c e s s M anagem ent
Procedure
Reviewed Date: 01/20/2014
Reviewed By: Paul Tam, MISO
Overview
Access to information and information technology systems must be managed to prevent

unauthorized access, alteration, disclosure, destruction or use of information This
procedure supports implementation of the “Information Access Management Standard”,
which aligns with Government of Alberta Information Security Classifications and
Department Identity Assurance Standards.
This procedure describes the steps for ongoing management, change and termination of
user accounts. Information User Account Life Cycle requires a clear and comprehensive
procedure to:
• Ensure managers, employees, contractors and other users, IT system
administrators and IT Security Analysts are aware of the requirements for
granting, managing, changing, reviewing, monitoring and terminating user
accounts and apply controls consistently.
• Monitor and report on the effectiveness of the Department’s identity,
authentication and access management processes, including the incidence and
impact of control exceptions, through self-assessment procedures and third-party
reviews.
• Monitor and report separately on external access.
• Integrate reporting on information security and identity management with
compliance reporting for the rest of the Department.
This procedure is required because:
• Insufficient access may result in higher levels of asset protection but may impede
the Department’s ability to use the assets to their productive capacity.
• Excessive levels of access (due to inadequate levels of control) expose assets to
potential unauthorized or inadvertent disclosure or misuse of information, which
in turn may diminish their productive capacity.
• Unauthorized access to information can be a threat to the:
o Confidentiality of information, if access to any sensitive material is
possible.
o Integrity of information, if unauthorized alteration is possible.
o Availability of information, if unauthorized destruction is possible.
The purpose of this procedure is to ensure:
• Access is routinely reviewed, monitored, documented and understood.
• Access control decisions are supported by functional requirements and role.
CT 2015-G-0020 0159
• The provision, revocation, review and monitoring of access to information assets
by authorized identities.
• The application of segregation of duties and application of the privacy principle
“need to know" and security principle of “least privilege”.
• The involvement of the business owners, organizational units and Information
Controllers and Custodians in all aspects of information user account
management.
• The provision of Access:
o Without jeopardizing the security requirements of the information asset or
Department business objectives.
o Once appropriate security controls, training, approval(s) and orientation are in
place and personnel understand what they have access to, why and their
responsibilities.
Individuals who have been granted access to the Department’s electronic resources
have certain rights and obligations pertaining to that access and to the use of the
Department’s electronic networks and information. This procedure describes the process
for user account lifecycle management.*
•
Inputs
Control Rationale
New Employee This procedure is initiated as a result of a new hire.
Procurement Management This procedure is initiated as a result of engaging a
new contractor.
Outputs
Control Rationale
Security Group Management This procedure is initiated in the event a new
Procedure. security group is required to meet the business
needs of a new hire or contractor.
Scope
This procedure applies to persons, requiring access to:

• Department information assets, including but not limited to applications, networks
and end user acquired and developed solutions such as SharePoint sites,
databases or spread sheets.
• Department services, including but not limited to e-mail, board room reservations,
extranet, instant messaging, live meeting, and conference call lines.
The following are out of scope:
• Physical access to rooms, cabinets or other locations storing information
technology or communications equipment or records which is addressed in the
“Site Access Procedure"
CT 2015-G-0020 0160
Managing Privileged Access
Identity proofing
Authentication
In the event an exception to this procedure or portion thereof is required, a “Control

Exception Form" must be completed and authorized. Initiate and adhere to the
"Exception Procedure”.
Segregation of duties requires separate roles for requesting, authorizing, administering
and monitoring. Segregation of duty requirements includes ensuring:
• The individual(s) granting access is different to the individual(s) approving access
• The individual(s) tasked with reporting on or monitoring access is not placed in a
position resulting in them monitoring their own activity.
Dual-access control should be considered to provide segregation of duties with respect
to accessing the event logs.
RACI chart identifies who is Responsible, Accountable, Consulted and/or Informed.

RACI Matrix for Asset Management
Procedure
Ministry Information Security Officer

R - Responsible
A - Accountable
Program Area Management
C - Consulted
I - Informed
Security Group Owner
Information Owner
Information User
SRC 2
CIO
Create user account A C R R

Submit user account request A R I
Initiate user account A R
Request additional access A R R
Terminate user account A R R
Monitor access A R R
CT 2015-G-0020 0161
Process Workflow
Information Access Management
Identify T s e a ify groups

Verify access
are outside your
CM access condittora v*«h
authority, request
o regurmmana Information
approval from
CL of new hire/ Owner os
cn contractor required
Security Group
Owner
W
a©
a.
©
x
— —
*©
■£ ©
w Contact Help
■ I H
If additional
E w Desk to access is
I3 truttato user
account
required
notify SRC2
©
©
< ® htotify SRC2 to
E « terminate
Information User
&i Account
a.
Monitor b ensure
o
CO Forward report to terminated
If terminated
employees 1
CIO employees f
contractors have
contractors no
notify
longer have
SRC2
CT 2015-G-0020 0162
Procedure Details
Create User Account
SRC2 1. Prior to commencement identify the minimum access
requirements, permission types and security groups required
to complete user’s assigned responsibilities and job function
or equivalent for contractors, in consultation with the
Manager.
2. Verify that access conditions correspond with the security
requirements of the information asset in consultation with the
Information Owner, as required.
3. If security groups are outside your authority, forward request
to the appropriate Security Group Owner for approval.
4. If the requested access requires the creation of a new
security group initiate the Security Group Management
Procedure.
Submit User Account Request
SRC2 5. Create a service request and submit.
6. When notified that account has been created, notify the
information user that account is ready.
Initiate User Account
Information User 7. Contact Help Desk to initiate user account.
Request Additional Access
Information User 8. If access to applications and/or additional security groups is
required, forward request through the SRC2.
SRC2 9. Validate request.
10. Create a service request and submit.
Terminate User Account
Program Area 11. Notify SRC2 for the need to terminate an Information User’s
Manager account.
SRC2 12. Create a service request and submit.
Monitor Access
Information 13. Reconcile staff and contractor/consultant status lists with the
Security Analyst information user status report and Human Resources Report
to ensure access of terminated staff/contractors has been
revoked.
14. If terminated staff/contractors still have access, notify SRC2
that access should be revoked.
SRC2 15. Submit a service request to terminate user account, as
required.
16. Notify Ministry Information Security Officer that access has
been terminated.
Ministry 17. Follow up with SRC2s that have not responded to the
Information inquiries, escalating, as required.
Security Officer 18. Report results to CIO as needed.
CT 2015-G-0020 0163
Related Content
Type Title
Standard Information Access Management Standard
Guide Information Access Management Implementation Guide
International NIST S P 800-53 - Recommended Security Controls for Federal
Standard Information Systems and Organizations Appendix F, Family;
Access Control
GoA Policy Role Based Summaries
Summary
GoA Policy Advisory Information Technology Systems Audit Log File Management
Guide
Measurement
Goal Measurement
All users are uniquely • Length of time taken to action user account
identifiable and have access terminations after actual termination date in
rights in accordance with their relation to approved benchmark
business role • Number of obsolete accounts identified during
regular review
Replaces
Tourism Parks and Information Management and Technology Services Standard

Recreation Standard User Identification (Network/Application/ System/Service
account creation, modification, suspension and deletion) TPR,
IMTS Standard #2009-04
Culture and Information Management and Technology Services Standard
Community Spirit User Identification (Network/Application/ System/Service
Standard account creation, modification, suspension and deletion) CCS,
Recreation Standard Shared User Account TPR, IMTS Standard #2010-01
Community Spirit Shared User Account CCS, IMTS Standard #2010-01
Standard
Authority & Alignm ent
Authority:
Legislation
Freedom of Information and Protection of Privacy
CT 2015-G-0020 0164
Section 38 Protection of personal information
Government Emergency Planning Regulation
Section 4, Responsibilities of deputy head
Records Management Regulation
Section 4 (2), Records management program
Department Policy
Privacy, Information Security & Identity Management Policy
Alignment:
C o b it 5.0
DSS 7.04 Manage user identity and access
GoA IS Strategic Priority
Standard Foundations for Business & Citizen Centric Services
GoA Requirements
Information Management and Technology Directive # 6 A ccess Control
Business Requirements for A ccess Control
Directive Statement (3.1 )(3.1.1) Implementation Expectations (4.1.1)(4.1.1.1)
User Access Management
Directive Statement (3.2)(3.2.1) Implementation Expectations (4.2.1)(4.2.1.1)
Application and Information A ccess Control
IMT Directive # 5 Communications and Operations Management
Monitoring
Directive Statement (4.10)(4.10.1) Implementation Expectations^. 10.1 )(4.10.1.1)
Directive Statement (4.10)(4.10.2) Implementation Expectations^. 10.2)(4.10.2.1)
G A E A Security Architecture
ISO/EC 27002 Information Technology Security Techniques
Chapter 11 Access Control
____________________________ Control Owner____________________________
Paul Tam
_______________________Authorization & Signature___________________ ___
Original Signed by:
CT 2015-G-0020 0165
Information A c c e s s M anagem ent
Standard
Approved by: Howard Grossman, CIO
Reviewed Date 01/20/2014
Reviewed By: Paul Tam
_ ________________________ O v e r v i e w __________________ _________

The purpose of this standard is to provide instruction and identify the requirements for
creating, monitoring, reviewing, modifying and revoking information user accounts and
access permissions, in accordance with the required identity assurance level and/or
Information Security Classification.
User account management encompasses all controls required to preserve integrity and
accuracy of access management. The appropriate access controls are determined by
Information Controllers or Delegates. Access controls are an important component of
information security, as their purpose is to ensure:
• Information users with access cannot make unauthorized changes to systems,
applications, or the data in them
• Business data is complete, valid, available, and accurate.
The basis for determining security and access requirements for information assets are:
• Confidentiality: information is only accessed by authorized individuals, entities or
processes;
• Integrity: information is current, complete and only authorized and accurate
changes are made to information; and
• Availability: authorized information users have access to and can use the
information when required.
The “Information Access Management Standard" conforms to the Government of Alberta
(GoA) Information Security Classification and aligns with the identity assurance levels
described in related Department identity assurance standards.
___________ Scope___________________________________
This standard sets out the requirements for managing individuals’ access to the
Department’s information resources and for the management and administration of
users’ accounts. Identity verification, authentication and the determination of levels of
assurance for access are addressed in related standards.
The following are out of scope:
• Informing users of their responsibilities with respect to maintaining and, as
necessary, implementing access and account controls.
• Training users in the application of access and account controls (e.g., not sharing
authentication information).
• Advising users that certain activities maybe criminal offenses; e.g. using
someone else's password or encryption keys to commit fraud or impersonate a
legitimate user.
CT 2015-G-0020 0166
This standard applies to all Department information. In the event an exception to a
portion of this standard is required, a Control Exception Form must be completed and
authorized as per the “Control Exception Procedure".
Segregation of duties requires separate roles for requesting, authorizing, administering
and monitoring. Segregation of duties requirements include, ensuring the individual(s):
• Granting access is different to the individual(s) approving access.
• Tasked with reporting on or monitoring access is not placed in a position
resulting in them monitoring their own activity.
Dual-access control should be considered to provide segregation of duties with respect
to accessing the event logs. Information Controllers and Information Custodians must
not have the ability to modify, erase or deactivate logs of their own activities.
Audit logs recording user activities, exceptions and information security events must be
produced and kept to assist in access control monitoring and incident investigation
__________________ Standard R e q u irem e n ts__________________ ____
Depending on the information security classification, information criticality and
transaction sensitivity, monitoring, reviewing and account expiry requirements may differ
In addition to ensuring access is relevant to performing job responsibilities or fulfilling
contract terms, monitoring and prompt expiry of user accounts is necessary to
demonstrate application of the principles of “least privilege” and “need to know”.
The following table describes the routine activities necessary to effectively manage user
accounts.
Information Activity
Security Review Passive Active Monitoring Dormant
Classification/ Frequency Monitoring Account
Identity Expiry
Assurance
Level
Unrestricted / Annual None None 60 days
Level 1 (GOA
standard)
Protected / Annual User IDs assigned None 60 days
Level 2 to personnel (GOA
exiting, terminated standard)
or on leave of
absence
Confidential / 3-6 months User IDs assigned User behaviour 60 days
Level 3 to personnel patterns such as (GOA
exiting, terminated time of day, location, standard)
or on leave of etc.
absence
Restricted / Monthly Within one
Level 4 Track and monitor all access month of
non-usage
CT 2015-G-0020 0167
Non-routine monitoring must be approved by the Ministry Information Security Officer,
the Executive Director of Human Resources and the CIO. Suspicious, unacceptable or
unlawful activity may prompt additional user account monitoring.
Information Controllers or Delegates are responsible for identifying events that are
subject to logging, ensuring technology systems logs are configured and confirming that
changes to access rights are logged and auditable.
Business requirements, such as the frequency of performing a transaction, may
necessitate exceptions to routine information user account management activities. Such
exceptions need to be captured and supported by a Security Threat Risk Assessment.
The following non-routine activities require an access review:
• The introduction of new or significantly changed systems, applications or other
services or major technology changes.
• The threat environment changes or significant high-risk vulnerabilities arise.
• Following a Government and/or Ministry re-organization.
• Employees are on extended absence, temporary leave of absence or temporary
assignments (within 10 working days of change of status).
Related Content
Type Title
Procedure Information Access Management Procedure
Guide Information Access Management Implementation Guide
International NIST SP 800-53 - Recommended Security Controls for Federal
Standard Information Systems and Organizations Appendix F, Family:
Access Control
GoA Policy Role Based Summaries
Summary
GoA Policy Advisory Information Technology Systems Audit Log File Management
Guide
__________________ __________ Measurement____________________________

focused and Time-Oriented. These measures should be linked to business goals.
Suggested Key Performance Indicators to measure the effectiveness and efficiency of
this control include:
Goal Measurement
All users are uniquely • Length of time taken to action user account
identifiable and have access terminations after actual termination date in
rights in accordance with their relation to approved benchmark
business role • Number of obsolete accounts identified during
regular review
CT 2015-G-0020 0168
R e p la ce s
Recreation Standard User Identification (Network/Application/ System/Service
account creation, modification, suspension and deletion) TPR,
Community Spirit User Identification (Network/Application/ System/Service
Standard account creation, modification, suspension and deletion) CCS,
Recreation Standard Shared User Account TPR, IMTS Standard #2010-01
Community Spirit Shared User Account CCS, IMTS Standard #2010-01
Standard
______________________ Authority & Alignment___________________

Authority:
Legislation
Freedom of Information and Protection of Privacy
Section 38 Protection of personal information
Government Emergency Planning Regulation
Section 4, Responsibilities of deputy head
Records Management Regulation
Section 4 (2), Records management program
Department Policy
Privacy, Information Security & Identity Management Policy
Alignment:
C o b /7-5.0
DSS 7.04 Manage user identity and access
GoA IS Strategic Priority
Standard Foundations for Business & Citizen Centric Services
GoA Requirements
Information Management and Technology Directive # 6 A ccess Control
Business Requirements for Access Control
Directive Statement (3.1)(3.1.1) Implementation Expectations (4.1.1 )(4.1.1.1)
User Access Management
Application and Information A cce ss Control
IMT Directive # 5 Communications and Operations Management
CT 2015-G-0020 0169
Monitoring
G A E A Security Architecture
ISO/EC 27002 Information Technology Security Techniques
Chapter 11 Access Control
ITIL v3 Service Orientation
4.5 Access Management
_______ ___________________ Control Owner _______________ ___________
Paul Tam
Authorization & Signature______________________
CT 2015-G-0020 0170
Information Management Policy
E f f e c tiv e D a te : J u n e 2 8 , 2 0 1 3
________________________ Policy Statement_________________________________

All information users are responsible for managing information that provides evidence of business
activities and decisions throughout its lifecycle.
____________________________________ Rationale_______________________________ _____

The information lifecycle includes capture, manage, store, share, deliver, preserve and dispose.
Information must be managed to ensure its integrity, authenticity, reliability and usability. Actively
managing information through its lifecycle with a practical set of controls will:
• Allow the Department to achieve its strategies and mandates
• Support the delivery of programs and services
• Enable and support a knowledge-sharing culture
• Continually improve the quality of management decision making
• Comply with legislation and contractual requirements
• Ensure information has an identified business use and owner
• Ensure information remains accessible and usable over time
• Ensure the access, collection, use, and disclosure of information is justified
• Require that retention and disposition of information is performed regularly
• Minimize the redundancy in information collection
• enable access to information regardless of location of either the user or the information source
• Require that all information is organized consistently across business units
• Encourage routine disclosure and active dissemination where possible
_______________________________________ Scope ____________________________________
This policy applies to the management of all recorded information regardless of media.*
•
______________________________ Relevant Legal Instruments______________________________
• Alberta Evidence Act
• Copyright Act (Canada)
• Electronic Transactions Act
CT 2015-G-0020 0171
• Freedom of Information and Protection of Privacy Regulation enacted pursuant to the Freedom of
Information and Protection of Privacy Act
Management Act
• Health Information Act
• Historical Resources Act
• Personal Information Protection Act
• Records Management Regulation enacted pursuant to the Government Organization Act
• Trade-marks Act (Canada)
Related Content
Type Title
Policy G o A - Use of Government of Alberta Internet and Email Policy
Policy Grant Processing and Payment Policy
_________________________________ Cobit 5.0 Controls_________________________________

The following Cobit 5 0 Control Objective(s) have been identified as required to support the
BAI 08 - Knowledge Management
■ — 1
Measurement
CT 2015-G-0020 0172
CT 2015-G-0020 0173
Replaces
Type Title
Policy FOIP Policy
Control Owner
Control O wner:
Howard Grossman
Chief Information Officer
9th floor | Standard Life Centre j 104055-Jasper Avenue | Edmonton, Alberta | T5J 4R7
Phone 780.427.1075| iphonq s 17(1) Fax 780.644/1286
Coordinator:
Bernice Polvi
9th floor | Standard Life Centre | 104055-Jasper Avenue | Edmonton, Alberta | T5J 4R7
Tel: 780.644.5645 | Fax: 780.644.1286
bernice. polvi (Sgov.ab.ca
Original signed by:
Shannon Marchand, Deputy Minister (Acting) November 18,2014
CT 2015-G-0020 0174
Revision History
0 .1 N o vem b er 3, 201 1 D ra ft In it ia l D r a f t B ecky M c C a ffre y
0 .2 D e c e m b e rs , 2 0 1 1 D ra ft I n c o r p o r a t e d w o r k i n g g r o u p a n a ly s is o f B ecky M c C a ffre y
C o b it 5 . 0
0 .3 D ecem b er 14, 201 1 D ra ft I n c o r p o r a t e d f e e d b a c k f r o m W o r k in g B ecky M c C a ffre y

G ro u p
0 .4 D ecem b er 19, 2 0 1 1 D ra ft I n c o r p o r a t e d In f o r m a t io n B ecky M c C a ffre y

M a n a g e m e n t 's c o m m e n t s
0 .5 D ecem ber 22, 2011 D ra ft I n c o r p o r a t e d f e e d b a c k f r o m W o r k in g B ecky M c C a ffre y

G ro u p

1 .0 D ecem b er 18, 2013 R e v is io n L e g is la tio n c h a n g e s B e r n ic e P o lv i
2 .0 J u ly 2 8 , 2 0 1 4 R e v is io n A d d it i o n t o r a t io n a l e H o w a rd G ro s s m a n
Document Review
P r o je c t W o r k in g G r o u p : N o vem b er 10, 2011

• D w a y n e V a n B a v e l, N o r t h e r n R e g io n M a n a g e r , C o m m u n i t y E n g a g e m e n t a n d In c lu s io n
D ecem b er 5, 2011
• P a t r ic k H u m e n iu k , D ir e c t o r , P o lic y & P r o g r a m C o o r d i n a t i o n ( C u lt u r e ) D ecem ber 14, 2011
• B ria n R o n a g h a n , D ir e c t o r , A r c h a e o lo g ic a l S u r v e y S e c t io n ( C u lt u r e )
D ecem ber 19, 2011
• H o w a r d G r o s s m a n , D ir e c t o r , IM T S ( T P R / C u lt u r e ) Decem ber 22, 2011
• R ic h a r d G ib b o n s , T e a m L e a d A p p lic a t io n s M a n a g e r , IM T S ( T P R / C u lt u r e ) J a n u a ry 5 , 2 0 1 2
• J o n a t h a n K le in , M a n a g e r , E m e r g e n c y P la n n in g a n d R is k M i t i g a t i o n ( T P R / C u lt u r e )
• N o e l M a . M a n a g e r , V is it o r In f o r m a t i o n C e n tr e s a n d S u p p o r t S e r v ic e s (T P R )
• G r a h a m M o r r i s , P a rk s D a t a S p e c ia lis t (T P R )
• M a n a g e m e n t ( 1 / 2 d a y s e s s io n ) F e b ru a ry 6 , 2 0 1 2
• IS M C ( T P R / C u l t u r e ) F e b ru a ry 8 , 2 0 1 2
CT 2015-G-0020 0175
C h a ir:
M e m b e rs :
• B r ia n K e lly , D ir e c t o r , P o lic y & P r o g r a m C o o r d in a tio n ( T P R )
• P a u l T a m , I n f o r m a t io n S e c u r it y O f f ic e r , IM T S ( T P R / C u lt u r e )
• R o g e r K r a m e r s , D ir e c t o r , S p o r t D e v e lo p m e n t B r a n c h (T P R )

• B r ia n F is c h e r, A D M P o lic y a n d S tr a t e g ic C o r p o r a t e S e r v ic e s ( C u lt u r e )
• T i m M o o r h o u s e , A D M R e c r e a tio n s & S p o r t D e v e lo p m e n t D iv is io n (T P R )
• H o w a r d G r o s s m a n (A c tin g ), C IO (T P R )
C o n tro l O w n e r: A ugust 11, 2 0 1 5

CT 2015-G-0020 0176
Information Related Technology Management
Policy
Effective Date: June 28, 2013
Reviewed Date: August 11, 2015
Reviewed By: Howard Grossman, CIO
___________ ______________P olicy Statement_____________________________________

Information related technology is managed throughout its lifecycle to provide business solutions
required to deliver the Department's programs and services.
__________________ _________________ Rationale____________________________________

Successful use of information technology is critical to achieving well-managed information. The
technology management lifecycle includes assess and identify, acquire, integrate and implement,
support, refresh and dispose. Actively managing information related technology through its lifecycle
with a practical set of controls will:
• Achieve the technical architectural vision for the Department
• Promote compatibility and sustainability across the Department's technology environment
• Maintain information technology currency where it maximizes the investment
• Create and implement solutions capable of supporting Department strategic and operational
objectives while managing expectations, outcomes and risks
• Ensure that by planning for future requirements, service availability, efficient management of
resources and optimization of system performance is maintained
• Enable timely and reliable delivery of technology change to the business
• Mitigate risks that may negatively impact the stability or integrity of the changed technical
environment
• Deliver information technology operational service outcomes as planned
• Account for all information technology assets and optimize the value provided by these assets
• Provide sufficient information when assessing the impact of changes and dealing with service
incidents
• Achieve increased productivity and minimize disruptions through timely resolution of information
user queries and incidents
• Increase availability, improve service levels, reduce unnecessary costs, and improve customer
convenience and satisfaction
’ ' . . . . ,
_______________________________________ Scope_______________________________________
This policy applies to the acquisition, delivery and maintenance of the Department's information
related technology assets, processes and services.
CT 2015-G-0020 0177
Management Act
• Freedom of Information and Protection o f Privacy Act
Related Content
Type Title
Policy GoA - Use of Government of Alberta Internet and Email Policy
______ ___ _________ Cobit 5.0 Controls ________________ ____________

BAI 02 - Define Requirements
BAI 03 - Identify and Build Solutions
BAI 04 - Manage Availability and Capacity
BAI 06 - Manage Change
BAI 07 - Accept and Transition Changes
DSS 01 - Manage Operations
DSS 02 - Manage Assets
DEE 03 - Manage Configuration
DSS 04 - Manage Service Requests and Incidents
DSS 05 - Manage Problems
___ ________________ _____ _____ Measurement_____________________________________

CT 2015-G-0020 0178
Rep aces
Type Title
Policy Cellular Phone Policy
Policy Records Management-Overall Policies and Functions
Policy Home Use of Surplus Computers Policy
Policy Wireless Telecommunication Device Policy - Blackberry
Control Owner
Control Owner - Chief Information Officer (TPR):
Howard Grossman
Phone 780.427.10751 iphond3 17(1) | Fax 780.644/1286
Coordinator:
Bernice Polvi
Tel: 780.644.5645 | Fax: 780.644.1286
bernice.polvi (Sgov.ab.ca
________________________ Authorization & Signature_ ___

Original signed by:

CT 2015-G-0020 0179
CT 2015-G-0020 0180
Revision History

0.1 November 3, 2011 Draft Initial Draft Becky McCaffrey
0.2 December 5, 2011 Draft Incorporated working group analysis Becky McCaffrey
of Cobit 5.0
0.3 December 19, Draft I n c o r p o r a t e d f e e d b a c k f r o m W o r k in g Becky McCaffrey
2011 G ro u p
1.0 January 5, 2012 Final Draft F in a l Q A Becky McCaffrey

F in a l R e v ie w w i t h W o r k in g G r o u p
1.1 December 18, Review F is c a l M a n a g e m e n t A c t r e p la c e d Bernice Polvi

2013 G o v e r n m e n t A c c o u n t a b il it y A c t, A p r il
29, 2013
2.0 August 11, 2015 Final Logo ch anged Bernice Polvi
Document Review

Project Working Group: November 10, 2011
December 22, 2011
• P a t r ic k H u m e n iu k , D ir e c t o r , P o lic y & P r o g r a m C o o r d i n a t i o n ( C u lt u r e ) January 5, 2012
• H o w a r d G r o s s m a n , D ir e c t o r , IM T S ( T P R / C u lt u r e )
• J o n a t h a n K le in , M a n a g e r , E m e r g e n c y P la n n in g a n d R isk M i t i g a t i o n ( T P R / C u lt u r e )
• N o e l M a . M a n a g e r , V is it o r I n f o r m a t i o n C e n tr e s a n d S u p p o r t S e r v ic e s (T P R )
• G r a h a m M o r r i s , P a rk s D a t a S p e c ia lis t (T P R )
• IS M C ( T P R / C u lt u r e ) F e b ru a ry 8 , 2 0 1 2
C h a ir :
M e m b e rs :
CT 2015-G-0020 0181
• K a t h e r in e H u is in g , D ir e c t o r , J u b ile e A u d it o r i a ( C u lt u r e )
• L o rie B a d d o c k , C IO ( C u lt u r e )
• P a u l T a m , In f o r m a t io n S e c u r it y O f fic e r , IM T S ( T P R / C u lt u r e )
• R o g e r K r a m e r s , D ir e c t o r , S p o r t D e v e lo p m e n t B ra n c h (T P R )

• B ria n F is c h e r, A D M P o lic y a n d S tr a t e g ic C o r p o r a t e S e rv ic e s ( C u lt u r e )
• T im M o o r h o u s e , A D M R e c r e a tio n s & S p o r t D e v e lo p m e n t D iv is io n (T P R )
• H o w a r d G r o s s m a n (A c t in g ), C IO (T P R )
C o n tro l O w n e r: A ugust 11, 2015

CT 2015-G-0020 0182
Privacy, Information Security & Identity Management
Policy
E ff e c tiv e D a te : J u n e 2 8 , 2 0 1 3
—
Policy Statement
All information users are responsible for protecting privacy, securing information and managing
identity.
Rationale
Information is at the core of and enables the Department's business processes. Protecting privacy,
securing information and managing identity through effective controls is critical to ensure:
• Compliance with legislation and contractual requirements
• Understanding and incorporating these concepts into the design, implementation and evolution of
programs, systems and services as well as daily practices
• Information is managed as a valuable asset that must be protected and secured throughout its
lifecycle in accordance with its criticality, confidentiality, and value
• An environment of trust between the Department and its information users is created and
maintained
• Individual rights and values are upheld by obtaining their informed consent and empowering them
to control their own identity, to the extent possible, regardless of service delivery channels
• Access is authorized and secured proportionately to the assessed risk
_______________________________________ Scope_______________________________________
This policy applies to all information assets, regardless of media. Protection, security and identity
management efforts must be proportionate to the sensitivity of the information and the assessed risk.
Relevant Legal Instruments*•

• Alberta Evidence Act
• Electronic Transactions Act
• Freedom of Information and Protection of Privacy Regulation enacted pursuant to the Freedom of
Information and Protection of Privacy Act
Management Act
• Health Information Act
CT 2015-G-0020 0183
• Historical Resources Act
• Personal Information Protection Act
• Records Management Regulation enacted pursuant to the Government Organization Act
Related Content
Type Title
Policy GoA - Use of Government of Alberta Internet and Email Policy
___________________ Cobit 5.0 Controls_______________________ _________

DSS 07 - Manage Security
DSS 08 - Manage Business Process Controls
I " ----------------- ------- - i
Measurement
Replaces
Type Title
Policy Cellular Phone Policy
Policy FOIP Policy
CT 2015-G-0020 0184
Policy Wireless Telecommunication Device Policy - Blackberry
Control Owner
Control Owner - Chief Information Officer (TPR)
Howard Grossman
5th Floor | 10055 106 Street Edmonton AB | T5J1G3
Phone 780.427.1075| iphone 8.17(1) ’ Fax 780.644/1286
Coordinator:
Bernice Polvi
Tel: 780.644.5645 | Fax: 780.644.1286
bernice.polvi(5)gov.ab.ca
_____________________________ Authorization & Signature

Original signed by:

CT 2015-G-0020 0185
Revision History
0 .2 N ovem b er 21, 2011 D ra ft I n c o r p o r a t e d w o r k i n g g r o u p a n a ly s is o f B ecky M c C a ffre y

C o b it 5 .0
0 .3 N o vem b er 22, 2011 D ra ft In c o r p o r a t e d f e e d b a c k f r o m W o r k in g B ecky M c C a ffre y

G ro u p

J a n u a ry 5, 2 0 1 2 F in a l R e v ie w w i t h W o r k in g G r o u p
1 .1 D ecem b er 18, 2 0 1 3 F in a l D r a f t F is c a l M a n a g e m e n t A c t r e p la c e d B e r n ic e P o lv i
29, 2013
1 .2 A ugust 11, 2015 R e v is io n G o A lo g o c h a n g e d B e r n ic e P o lv i
Document Reviews
P r o je c t W o r k in g G r o u p : N o v e m b e r 10, 2 0 1 1
N o vem b er 17, 2 0 1 1
• P a t r ic k H u m e n iu k , D ir e c t o r , P o lic y & P r o g r a m C o o r d in a t io n ( C u lt u r e ) N ovem b er 22, 2011
J a n u a ry 5 , 2 0 1 2
• H o w a r d G r o s s m a n , D ir e c t o r , IM T S ( T P R / C u lt u r e )
• J o n a t h a n K le in , M a n a g e r , E m e r g e n c y P la n n in g a n d R isk M i t i g a t i o n ( T P R / C u lt u r e )
• N o e l M a . M a n a g e r , V is it o r I n f o r m a t i o n C e n t r e s a n d S u p p o r t S e r v ic e s (T P R )
• R ic h a r d H a n s e n , P r o d u c t io n M a n a g e r , A r ts B ra n c h ( C u lt u r e )
• G r a h a m M o r r i s , P a rk s D a ta S p e c ia lis t (T P R )
• IS M C ( T P R / C u lt u r e ) F e b ru a ry 8 , 2 0 1 2
C h a ir:
M e m b e rs :
• B r ia n K e lly , D ir e c t o r , P o lic y & P r o g r a m C o o r d in a tio n ( T P R )
CT 2015-G-0020 0186
• P a u l T a m , I n f o r m a t io n S e c u r it y O f fic e r , IM T S ( T P R / C u lt u r e )

• B ria n F is c h e r, A D M P o lic y a n d S tr a t e g ic C o r p o r a t e S e r v ic e s ( C u lt u r e )
• T i m M o o r h o u s e , A D M R e c r e a tio n s & S p o r t D e v e l o p m e n t D iv is io n (T P R )
• H o w a r d G r o s s m a n , A c tin g C IO (T P R )
C o n tro l o w n e r: J u ly 2 8 , 2 0 1 4
C o n tro l o w n e r: A u g u s t, 1 1 , 2 0 1 5
CT 2015-G-0020 0187
ALBERTA CULTURE AND TOURISM
A P P R O V A L P R O C ES S FOR INTERGOVERNMENTAL AG R EEM EN TS
1. Program area receives or prepares an intergovernmental Agreement as defined by section 11 of

the Government Organization Act. The International and Intergovernmental Relations (“HR”)
signature block (shown below) is inserted into the document below Culture and Tourism's
signature line:
FOR THE GOVERNMENT OF ALBERTA
Approved pursuant to the Government Organization Act
Alberta International and Intergovernmental Relations Date
2. The Agreement is submitted to Legal and Legislative Services (“LLS") for legal review and to
other reviewers and approvers as required by ministry policy. LLS will forward the Agreement to
Culture and Tourism’s contact in HR for review.
3. (a) HR officials provide comments or questions arising from their review of the Agreement to LLS.
LLS forwards these comments/questions - along with any questions or comments coming out of
the legal review - to the program area who will discuss them with the other party. LLS will provide
assistance with interpretation of HR’s comments or arrange for HR officials to take part in
discussions with the other party, as needed.
(b) If HR has no outstanding intergovernmental concerns with, or comments on, the Agreement,
the HR contact will notify LLS via e-mail.
(c) Once any comments or questions arising from both HR’s review and the legal review have
been addressed, the program area will receive confirmation from LLS that the required reviews
are completed and the Agreement is ready to be signed by the other party.
4. The Agreement should then be sent to the other party for signing (ideally 3 copies, if obtaining
original signatures).
5. Once the Agreement has been signed and returned by the other party, the program area will then
facilitate signing of the Agreement by the appropriate ministry representative, using an Action
Request where required, such as when the Minister or Deputy Minister is signing an Agreement.
6. Once the Agreement has been signed by the ministry representative, all copies of the Agreement,
along with a Memo that includes a brief description of the Agreement and confirms that HR
officials have been consulted (using the template provided by LLS) must be sent via
interdepartmental mail by the program area directly to HR’s Deputy Minister's Office for signing of
the signature block. (The Deputy Minister’s office may prefer to send the Memo to HR's Deputy
Minister if the Minister or the Deputy Minister is the signatory on an Agreement.)
7. HR will return two (2) fully-executed copies of the Agreement via interdepartmental mail to the
Deputy Minister's Office, who will forward the copies to the program area. HR will retain one copy
for its intergovernmental agreements inventory.
8. The program area staff will provide one original fully executed copy of the Agreement to the other
party (by mail, fax or e-mail, as appropriate) and to LLS (a scanned copy via e-mail is sufficient).
CT 2015-G-0020 0188
Guidelines for Legal Review
1. The following agreements and procurement documents require legal review by Legal
and Legislative Services (“LLS”) prior to signing by the parties:
• all non-standard agreements;

• all intellectual property/copyright/license agreements;
• all agreements that require HR's review (intergovernmental);
• all multi-party agreements;
• all agreements where there is a dispute and legal counsel is acting for the other
party;
• all high profile or politically sensitive agreements;
• all general services RFPs that are prepared by staff that have not completed
Procurement 201; and
• all other procurement documents prepared without using an up-to-date Service
Alberta or Infrastructure template.
2. Non-standard agreements are:
• agreements provided by vendors/contractors or third parties;

• agreements prepared on approved templates that require revisions, additions
or deletions; and
• any other agreements produced within the ministry that do not meet the
definition of “standard” below.
3. Standard agreements are completed using:
• templates that have been approved by LLS for a specific program; or

• templates posted by LLS on the Intranet Forms Page in the Contracts and
Procurement folder or Legal and Legislative Services folder.
Please contact Jody Dittrich - Manager. Contracts if you are unsure how the above
criteria apply to a contract for services, agreement or procurement document that you are
working on.
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Tourism, Parks and Recreation
TABLE OF CONTENTS
INTRODUCTION
1.0 Purpose of the manual 1-1
2.0 How the manual is organized 1-1
3.0 Access to manual and contract questions 1-2
SECTION 1 - OVERVIEW
1.0 What is a contract 1-1
2.0 Employment or Contract 1-1
2.1 Employment or contract relationship 1-1
2.1.1 Control 1-2
2.1.2 Ownership of Tools 1-2
2.1.3 Chance of Profit/Risk of Loss 1-3
2.1.4 Integration 1-3
3.0 When to use a contract 1-4
3.1 Services 1-4
3.2 Risk 1-5
3.3 Low risk services 1-5
3.4 High risk services 1-6
3.5 Risk transfer 1-7
4.0 Ministry contract requirements 1-7
4.1 Contract forms 1-8
4.2 Contract preparation overview 1-8
5.0 Contract life cycle 1-9
6.0 Statutory requirements 1-11
6.1 Workers’ Compensation Act 1-11
6.2 Agreement on Internal Trade 1-11
6.3 Trade, Investment and Labor MobilityAgreement (TILMA) 1-13
between British Columbia and Alberta (effective April 1, 2007)
6.4 Code of Conduct and Ethics for the Public Service of Alberta 1-14
6.5 Freedom of Information and Protection of Privacy Act (FOIP) 1-15
and Records Management Regulation (RMR)
6.6 Financial Administration Act 1-15
6.7 Public Works Act 1-15
6.8 Occupational Health and Safety Act (OH&S) 1-16
6.9 Government Organization Act 1-17
6.10 Limitations Act 1-17
7.0 Roles and responsibilities 1-18
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SECTION 2 - THE CONTRACT DECISION

1.0 Determining need 2-1
2.0 Ministry goals and policies 2-1
3.0 Evaluating alternatives 2-1
SECTION 3 - STRATEGY AND PLANNING

1.0 Terms of reference - a planning document 3-1
1.1 Timing 3-2
1.2 Location 3-3
1.3 Risk 3-3
1.4 Desired outputs 3-3
2.0 Types of contracts 3-4
2.1 Contract of employment versus fee-for-service contract 3-4
2.1.1 Contract of employment 3-5
2.1.2 Fee-for-service contracts (service contract) 3-5
2.2 Service contracts 3-6
2.3 Construction contracts 3-7
2.4 Rental/lease contracts 3-7
2.5 Cost sharing agreements 3-8
2.6 Other types of contracts (Parks Revenue Contracts) 3-8
3.0 Contract pricing methods 3-8
3.1 Lump sum or stipulated price 3-8
3.2 Unit price 3-8
3.3 Cost-plus 3-9
4.0 Bidder qualifications 3-9
5.0 Bid deposit 3-9
SECTION 4 - SOLICITING PROPOSALS, OFFERS, BIDS, AND

QUOTATIONS
1.0 Solicitation/bidding methods 4-1
2.0 Public advertising 4-3
3.0 Proposals 4-4
4.0 Bid package 4-6
4.1 Invitation to tender 4-6
4.2 Instructions to bidders and conditions of bid 4-6
4.3 Bid form 4-8
4.4 Specimen contract form 4-8
4.5 Supplementary general conditions 4-8
4.6 Drawings and specifications 4-9
4.7 Addenda 4-9
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5.0 Formal bid submissions 4-9

6.0 Bid withdrawals 4-10
7.0 Amendments to bids 4-10
8.0 Bidders access to Ministry information 4-11
9.0 Review Requirements 4-11
SECTION 5 - EVALUATING SUBMISSIONS

1.0 Choosing the bid committee 5-1
2.0 Evaluation criteria 5-2
3.0 Opening of bids 5-3
4.0 The evaluation process 5-4
5.0 Review of bids 5-5
6.0 Bid committee report and recommendation 5-6
SECTION 6 - AWARDING THE CONTRACT

1.0 Selection of the successful bid 6-1
2.0 Acceptance of an offer 6-2
3.0 Notification to other bidders 6-2
4.0 Initial meeting with successful contractor 6-2
SECTION 7 - THE CONTRACT

1.0 Standard contract forms 7-1
2.0 Customized contract forms 7-3
3.0 Schedules 7-3
3.1 Terms of payment 7-3
3.2 Quality assessment 7-3
4.0 Legal identity and signing authority 7-4
4.1 Ministry 7-4
4.2 Corporation 7-4
4.3 Partnership 7-5
4.4 Individual 7-6
4.5 Indian bands/First Nations 7-6
4.6 Affidavit of execution 7-7
5.0 Payment schedule 7-7
6.0 Holdbacks 7-8
7.0 Goods and Services Tax (GST) 7-8
8.0 Accountability 7-9
9.0 Performance security 7-9
9.1 Purpose 7-9
9.2 Form 7-10
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9.3 Use 7-10

9.4 Return 7-10
10.0 Occupational Health and Safety 7-11
11.0 Workers’ compensation 7-11
12.0 Intellectual property 7-12
13.0 Freedom of Information and Protection of Privacy (FOIP) 7-13
14.0 Insurance 7-13
14.1 Certificate of insurance 7-14
14.2 Certified copy of the policy 7-16
14.3 General liability 7-16
14.4 Expiry dates 7-17
14.5 Cancellation notice 7-18
14.6 Removal of the insurance requirement Not Recommended 7-18
15.0 Contacts 7-19
16.0 Withholding tax 7-19
17.0 Use of subcontractors 7-19
18.0 Date of contract 7-20
19.0 Termination 7-20
20.0 Review of Contracts 7-20
21.0 Contract Approval 7-22
22.0 Administration 7-23
22.1 Contract document checklist 7-24
22.2 Executive summary/contract cover sheetchecklist 7-24
SECTION 8 - MANAGEMENT AND ADMINISTRATION

1.0 Monitoring performance 8-1
1.1 Performance milestones 8-1
1.2 Performance quality assessment 8-1
1.3 Service management 8-1
2.0 Amendments 8-2
3.0 Breach of contract 8-3
3.1 Require the contractor to completethe work 8-4
3.2 Charge for damages 8-4
3.3 Terminate the contract 8-4
4.0 Dispute resolution 8-4
5.0 Processing payments 8-5
5.1 Billing 8-5
5.2 Invoice procedures 8-5
5.3 Assignments and third party claims 8-6
5.4 Deducting holdbacks 8-6
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5.5 Final invoice 8-7

5.6 Process for multiple payments on a contract 8-8
6.0 Release of performance security 8-9
7.0 Release of holdbacks 8-9
SECTION 9 - CONTRACT COMPLETION

1.0 Exit strategy 9-1
2.0 Evaluating the contract 9-1
2.1 The contract 9-1
2.2 The contractor 9-2
2.3 The contract manager/certification officer/project controller/project 9-4
manager
3.0 Contract file documentation 9-4
4.0 Record retention 9-5
SECTION 10 - PARKS REVENUE CONTRACTS 10-1
SECTION 11 -GLOSSARY OF TERMS 11-1
APPENDIX A - FORMS EXHIBITS A -1
APPENDIX B - INSURANCE POLICY EVALUATION B-1
APPENDIX C
Accountability framework C-2
Security deposits - policy C-4
Agreement on Internal Trade C-7
Freedom of Information and Protection of Privacy (FOIP) and Records C-9
Management Regulation (RMR)
Intellectual property C-15
Workers' compensation requirements - Flowchart C-l 8
APPENDIX D - CONTRACT DEVELOPMENT CHECKLIST D-1
APPENDIX E - FEE FOR SERVICE CONTRACT QUESTIONNAIRE E-1
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CONTRACT MANUAL
INTRODUCTION
1.0 PURPOSE OF THE MANUAL
This Contract Manual is a general guide for all Ministry personnel responsible for the
administration of contracts.
The purpose of this manual is to help in the planning, preparation and administration
of contracts by:
• Establishing uniform contract procedures.
• Identifying and describing the various steps in the contracting process.
• Ensuring that users are aware of legislated requirements and Ministry policies
and procedures.
2.0 HOW THE MANUAL IS ORGANIZED
Section 1 Overview: General background information. What is a contract and

when is it used? The contract life cycle. Statutory and Ministry
requirements. Roles and responsibilities.
Section 2 The Contract Decision: Determining need. Planning, Ministry

business plan considerations, evaluating options and preparing a cost
benefit analysis.
Section 3 Strategy and Planning: Documenting the terms of reference for the
project. Defining the desired outcomes, quality of the work, timing,
location, assessing the risks, identifying performance measure and
milestone dates or events, the amount budgeted, the type of contract,
method of pricing and bid security requirements.
Section 4 Soliciting Proposals, Offers and Bids: Contracting options. Public

advertising. How to invite and receive proposals and bids.
Section 5 Evaluating Submissions: Selecting the Bid Committee, opening,

reviewing and evaluating the submissions.
Section 6 Awarding the Contract: Selection of the successful bid, accepting an

offer, notification to other bidders and initial meeting with the
successful contractor.
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Section 7 The Contract: Standard contract forms and schedules. Verifying the
contractor’s legal capacity and completing contract documents.
Includes reference to statutory and Ministry requirements to be
included in the contract.
Section 8 Management and Administration: Monitoring performance in carrying

out the contract obligations. File documentation, amendments,
extensions, cancellation, holdbacks, payments, release of performance
security and release of holdbacks.
Section 9 Contract Completion: File documentation, exit strategy, and record

retention. Evaluating the contract process, the contractor and the
contract manager.
Section 10 Contracted Site Operations for Parks and Protected Areas
Section 11 Glossary: Definitions for terms used.
Appendix A Forms Exhibits
Appendix B Insurance Policy Evaluation
Appendix C Accountability Framework, Security Deposits, Agreement on Internal

Trade, FOIP Act and RMR, Intellectual Property, and WCB
Requirements
Appendix D Contract Development Checklist
Appendix E Employment of Contract Relationship?
3.0 ACCESS TO MANUAL AND CONTRACT QUESTIONS
The manual is available on the Financial Services Intranet site at:

s. 20(1)(m), s. 25(1)
November 2007 Introduction 1-2

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Contract questions should be directed to:
Financial Reporting
Tourism, Parks and Recreation/
7th Floor Standard Life Building
10405 Jasper Avenue
Edmonton, Alberta T5J 4R7
Phone: 780-427-0065
Fax: 780-427-0255
November 2007 Introduction 1-3

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CONTRACT MANUAL
SECTION 1 - OVERVIEW
1.0 WHAT IS A CONTRACT
A contract is a legal agreement executed on behalf of the Ministry by an authorized

employee. The contract is between the Ministry and a contractor for the performance
within a specified time of lawful works or services for value as stated or which can be
determined from the contract documents.
A contract is established in law when the following elements are present:
• there has been an offer and an acceptance

• both parties have the capacity to contract
• consideration has been agreed on
• mutual consent exists as to specific terms
• certainty - an objective third party should be able to determine exactly what the
contract obligations are.
Some contracts can be oral only and still be legally binding and enforceable; however,
the Ministry requires that all contracts must be in writing. The advantage of having a
formal written agreement is that everyone knows their rights and obligations. A formal
written agreement refers to an approved contract form.
2.0 EMPLOYMENT OR CONTRACT
To determine if a worker is an employee or a contractor (self-employed individual),

and if there is an employee-employer relationship or a business relationship, you have
to examine and analyze the terms and conditions of the worker’s duties. Below are
factors to be considered when determining whether an employee-employer or a
business relationship exists.
If an employee-employer relationship exists a personal services contract should be

done through HR.
2.1 EMPLOYMENT OR CONTRACT RELATIONSHIP?
An employee enters into an employment contract with an organization and a formal

employee-employer relationship exists. The Crown is liable for payments such as
income tax, employment insurance, and Canada Pension Plan deductions. A
contractor, either an individual or company, enters into contracts to provide specific
services to a(n) organization(s) and does not enter into a formal employee-employer
relationship. An employer/independent contractor relationship exists. The distinction
between the two is the nature of the relationship - employment vs. business
relationship.
November 2007 Section 1 - Overview 1-1
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It is important to be careful not to treat an employee as a contractor by preparing a

contract which better describes an employment rather than a contract relationship, since
doing so can result in CRA assessing penalties for unpaid source deductions if they
assess the individual as an employee while the Ministry treated him or her as a
contractor.
To determine if a worker is an employee or a contractor (self-employed individual),

and if there is an employee-employer relationship or a business relationship, you have
to examine and analyze the terms and conditions of the worker’s duties.
2.1.1 Control
Generally, in an employee-employer relationship, the employer controls, directly or

not, the way the work is done and the work methods used. The employer assigns
specific tasks that define the real framework within which the work is to be done.
If the employer does not directly control the worker’s activities, but has the right to do
so, the notion of control still exists.
The degree of control exercised by the employer may vary depending on the type of
work to be done and the employee’s experience and skill.
The payer exercises control if he has the right to hire or fire, determines the wage or
salary to be paid, and decides on the time, place, and manner in which the work is to be
done.
Specifically, the payer may control:

• the hours of work;
• the assessment of the quality of the work;
• the worker’s periodic activity reports; the list o f clients and the territory covered;
• training and development
The fact that the payer controls the worker’s activities does not imply that the payer
must know how to do everything that the worker is required to do.
The payer exercises control if he has the right to decide where, when and how the work
will be done. In a business relationship, however, the payer does not usually exercise
control over the worker’s activities. The worker can decide how the work will be
performed.
2.1.2 Ownership of Tools
The main points to consider are:

• the amount invested;
November 2007 Section 1- Overview 1-2
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• the value of equipment and tools; and

• the rental and maintenance of equipment and tools.
In an employee-employer relationship, the employer generally supplies the equipment
and tools required by the employee. In addition, the employer covers the following
costs related to their use: repairs, insurance, transport, rental, and operation (e.g. fuel).
In a business relationship, workers generally supply their own equipment and tools and
cover costs related to their use. When workers purchase or rent equipment or Service
Alberta tools that require a major investment and costly maintenance, it usually
indicates that they are self-employed individuals, because they may incur losses when
replacing or repairing their equipment.
2.1.3 Chance of Profit/Risk of Loss
You have to examine the worker’s financial involvement. Determine if the worker:
• has the chance of making a profit;
• risks incurring losses due to bad debts, damage to equipment or materials, or
unforeseen delivery delays; and
• covers operating costs.
In an employee-employer relationship, the employer alone assumes the risk of loss.

The employer also generally covers operating costs, which may include office
expenses, employee wages and benefits, insurance premiums and delivery and shipping
costs. The employee does not assume any financial risk, and is entitled to his full salary
or wages regardless of the financial health of the business.
In a business relationship, the self-employed individual may make a profit or incur a

loss. The worker also covers operating costs. There is no guarantee of a steady income
because the self-employed individual’s income depends on the results achieved by the
end of the contract.
2.1.4 Integration
Integration has to be considered from the point of view of the worker, not the payer.
Where the worker integrates the payer’s activities to his own commercial activities, a
business relationship probably exists. The worker is acting on his own behalf, he is not
dependent on the payer’s business and he is in business for himself. This is often the
case when the worker is performing duties for a number of payers, as opposed to only
performing duties for, and earning income from, a single payer.
Where the worker integrates his activities to the commercial activities of the payer, an
employee-employer relationship probably exists. The worker is acting on behalf of the
employer; he is connected with the employer’s business and is dependent on it. This is
November 2007 Section 1 - Overview 1 -3

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often the case when the worker is solely performing duties for a single payer, as
opposed to performing duties and earning income from a number of payers.
For further information on Employment vs. Contract see the Fee fo r Service Contract
questionnaire -Appendix E. This questionnaire MUST be completed by management
PRIOR to contracting.
3.0 WHEN TO USE A CONTRACT
Services and goods are contracted when there is an economic benefit to do so and where
contracting is in accordance with overall government procurement practices, e.g.
conducive to meeting program objectives.
Any time the Ministry acquires goods and services, a legal contract exists.
Contracts are to be used when there is a need to specify, in writing, requirements

for supply of goods and services and each party ’s responsibility in the event of
damage, default or loss. An exception exists in that a purchase order, direct purchase
order, procurement card, etc. can be used only when purchasing goods and services that
are under $10,000 and th at are considered to be of low risk. e.g. dry cleaning, photo
development, or room rental. In practice, only a small minority of contracts can be
considered low risk. Please see Section 1, 2.2 to 2.5 for a more detailed discussion of
contracts that constitute high versus low risk.
Contract Policy:
The Ministry’s Contract Policy should be adhered to throughout the contract life cycle.
This policy covers important information to consider PRIOR to drafting any contract.
This policy can be found on the Financial Services Intranet site at:
p 20(17(171), s 25(1) |
3.1 Services
Services are defined as useful labour including the provision of expertise, equipment or
other resources where the Ministry is not primarily purchasing supplies. Services may
include the purchase of supplies which are incidental to the provision of services.
The majority of contracts written are for a contractor or a consultant for services and
should be used where there is a need to identify:
• each party’s degree of responsibility in the case of damage, default or loss with
respect to the provision of those services and/or goods acquired
• the deliverable that is required in specific terms to enforce obligations
• the date(s) by which services are expected to be complete.
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• the payment terms
If goods make up more than 50% of the contract then the purchase may need to be made
through Service Alberta - Procurement Services.
3.2 Risk
Risk is the potential for liability for losses or damages arising from the contractor’s
performance. It is the duty of the contract manager to protect the public sector from
undue risk. The contract manager must consider more than just the dollar value of the
contract. The possibility of damage to third parties or to property should also be
considered. The Ministry must not assume responsibility for the acts or omissions of
contractors.
When reviewing the risks associated with a contract, consider the following:
• Will the activity take place on public land or on Ministry premises?

• Will there be any dangerous activities (for example, blasting or demolition, use of
dangerous equipment, physical labour, maintenance or janitorial work, moving
objects, etc.)
• Will services or products be provided directly to members of the public?
• What equipment or machinery will be required to complete the contract?
• Will the contract involve professional services (for example, engineering services)?
3.3 Low Risk Services
Low-risk services are services having little or no risk of liability for the Ministry. There
is a low probability of loss or injury to third parties or property as a result of the work. It
also means that the quality and timing of the work is not critical. Evidence of general
liability insurance would normally not be required. The contract dollar amount is
irrelevant towards the level of risk.
Depending on the circumstances, the same type of service may be low-risk (for example,
ground photography where safety equipment is not required) or high-risk (for example,
aerial photography).
Purchase orders may be used to acquire low-risk services only when there is no need to
specify, in writing, the requirements for the supply of services and the value of the
contract is under $10,000.
To ensure that the Ministry is not at risk, the preferred method for purchasing low-risk
service is to use a letter or memorandum of agreement. For details, refer to Standard
Contract Forms, Section 7.
November 2007 Section 1- Overview 1 -5

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An example of a low-risk service requiring a letter or memorandum of agreement is

musicians or entertainers - the requirements for the supply of services, e.g. performance
duration, breaks, or specific requirements, must be specified.
In the event of unsatisfactory performance, what documentation would you use to prove
your requirements?
Contract managers/expenditure officers are responsible for deciding the appropriate

method to use when purchasing low-risk services. They should be prepared to justify
their decision if a purchase order is used instead of a letter or memorandum of
agreement.
AH services over $10,000 and high-risk service contracts of any amount require a
formal written agreement.
3.4 High-Risk Services
High-risk services are services having risk of liability for the Ministry. There is a high
probability of loss or injury to third parties or property as a result of the work. It also
means that the quality and timing o f the work is critical. Evidence of general liability
insurance is required. The contract dollar am ount is irrelevant when determining
the level of risk.
High-risk services include fee for service contracts where an employee-employer

relationship exists rather than a business relationship. (See Below)
Notes: • Contract managers/expenditure officers may not use a series of purchase

orders to avoid preparing a contract.
• Purchase orders should only be used for one-time, short-duration services.
Purchase orders should not be used when there will be a series or multiple
periods of service involved (e.g., monthly maintenance service).
• Except for limited circumstances (e.g., purchasing print or graphic design
services), purchase orders should not be used when there is a need to address
intellectual property issues.

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3.5 Risk transfer
Risk transfer is defined as shifting risk from one party to another, involves requiring the
contractor to have the appropriate insurance. The type of insurance policy required will
depend upon the nature of the contract and may include one or more of the following:
• General Liability
• Automobile Liability
• Watercraft or Aircraft Liability
• Professional Liability
• Builder’s Risk Insurance
• Property Insurance
4.0 MINISTRY CONTRACT REQUIREMENTS
Contract managers must ensure that all written contracts:

• meet basic legal requirements
• provide a detailed schedule of what is to be done by both parties
• provide a start and finish date
• contain payment provisions
• are signed by an expenditure officer with appropriate signing authority
• specify the vendor’s legal name, which is the only name to which all payments will
be issued. The contract manager must ensure that the legal name is accurate. Contact
Information Technology to obtain access to CORES (Alberta Registry Search)
The standard contract forms contain many of the following clauses:
a) compliance with applicable laws and acts (for example, Workers’ Compensation Act,
Occupational Health and Safety Act, Freedom o f Information and Protection of
Privacy Act)
b) hold harmless provision and indemnification of the Ministry
c) provision for any applicable insurance requirements
d) assignment and subcontracting of services are prohibited without prior written
approval of the Ministry
e) amendments to any provision of the contract must be in writing
f) process for giving notices and change of address
g) modification and suspension of services
h) identification of Ministry and contractor/consultant representatives for purposes of
communication
i) a waiver of performance of any provision of the contract does not limit rights with
respect to any other breach or non-performance
j) abandonment of work or termination of agreement
k) the relationship of the contractor to the Ministry as an independent contractor

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l) Goods and Services Tax (GST)/property tax exempt status of the Ministry and
provision of the Alberta Certification Clause
m) information and documents produced by the contracted parties becoming property of
the Ministry
n) property and confidentiality clause
o) freedom of information and protection of privacy clause
p) the right of the Ministry to have a contractor’s facilities inspected and contractor’s
records audited or reviewed by a representative of the Ministry
q) reimbursement of travel expenses
r) standards and measurement of performance
s) definitions
t) security for performance, terms and conditions
u) holdback terms and conditions
4.1 Contract Forms
Financial Services has approved contract forms available on the Financial Services
intranet site or as Microsoft Word templates. Always use an up-to-date form from the
web or Microsoft Word. The danger in re-using a jirevious contract form is that the
wording may no longer be valid. Please see s 20(1 )(m), s. 25(1)
for approved contract templates.
See the description of the different contract forms to select the correct one for your
purpose (refer to Section 7). Deleting a standard clause (that is, by crossing out the
clause) should not be done. When in doubt, check with Financial Services.
Check with Financial Services for divisional customized forms available for specific
uses. Refer any special contract requirements to Financial Services.
It is up to the contract manager to determine if the contract form is appropriate for the
proposed service. If in doubt, contact Financial Services.
4.2 Contract Preparation Overview
All contracts must only be prepared after reviewing the Ministry Contract Manual,
which contains detailed instructions on planning, preparation and administration of
contracts.
Contracts should be prepared using the Ministry’s standard templates and any changes to
the templates must be approved by Financial Services.
Documents requiring Financial Services review include:

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• Contract tender packages,

• Bids estimated to be over $50,000,
• Contracts over $50,000,
• Contracts requiring Deputy Minister approval,
• Non-standard and third party contracts,
• IT contracts,
• Parks Revenue Contracts and Facility Operating Agreements, and
• Personal services contracts
5.0 CONTRACT LIFE CYCLE
Not all contracts will require all of the following steps. The contract manager should use
judgement in determining which steps are necessary. Much will depend on the
complexity of the work, the risk and the time and money available.
1. Identifying a Need Ensure the proposed project is consistent with Ministry

(Section 2) goals and policies.
Determine if adequate funding is available.
2. Considering the Outline delivery alternatives and review from a

Alternatives cost/benefit perspective.
Determine existing costs and benchmark against other
(Section 2)
delivery alternatives.
Determine if Ministry staff can do the work with existing
equipment.
Identity and assess the risks associated with contracting
against other viable delivery alternatives.
Identify the costs related to not doing the work.
r Determine if contracting out is the best alternative.
3. Planning Prepare Terms of Reference for the contract

(Section 3) Clearly define desired outcomes.
Develop a schedule of milestone dates/events.
Develop performance measures
4. Deciding l on a Decide type o f contract and appropriate payment method

See[s 20(1 )(m), s 25(1) jfor types of
Contrac t
contracts to be used.
(Section 3)
Determine holdback required, if any
Determine progress payments, if any
Determine performance security, if required
'

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5. Soliciting Bids, 5. Select appropriate method for soliciting

Proposals or bids/proposals/quotations.
Use fairness principle: In most cases the method used
Quotations should be competitive. Contractor qualifications, price
(Section 4) and trade agreements requirements should be the main
selection criteria. See section 4.1 for details on the
I soliciting process.
RFP’s over $50,000 are to by pre-audit by Financial
Services
6. Evaluating 6. - Establish and implement a clear review/approval process

Submissions based on documented criteria and appropriate approval
levels that relate to the financial commitment or risk
(Section 5)
levels o f the proposed contract.
- Eliminate unqualified bids according to criteria.
_________ i _
7. Awarding the 7. - Award to lowest responsive eligible bidder.
Contract
(Section 6)
I
8. Executing the 8. Negotiate details, being careful not to make any substantial
Contract changes to the conditions o f bid. Amendments, in addition to
be signed by appropriate EO, must also be submitted to
(Section 7) Financial Services for review when the amended contract is
over $50,000.
- Use approved wording.
- Attach all required documentation.
- Appropriate signing authorities.
- Approval by Financial Services is required for all service
contracts greater than $50,000
- Approval by Human Resources is required for all
contracts where an individual is contracted for services
greater than 20 hours per week.
- All IT (Information Technology) equipment or service
contracts must be submitted to the Information Systems
branch for review, regardless o f the dollar amount of the
contract.
9. Management and 9. Hold an initial meeting to review the contract

Administration requirements, clarify any matters and discuss expected
monitoring and reporting requirements prior to work
(Section 8)______
commencing.
There should be clearly defined reporting requirements.
Staff responsible for administering contracts should be
adequately trained.
Contractor performance should be frequently assessed
against performance milestones

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10. Contract 10 . - Determine if the work is completed satisfactorily.

Completion Release performance security if applicable.
(Section 9) Ensure there are no outstanding liabilities or third party
claims.
Release holdbacks, if taken, upon submission of a
Workers’ Compensation Board Clearance (WCB account
contractors) and a Statutory Declaration, no sooner than
45 days after the project has been completed.
Sign off, evaluate and complete file documentation.
6.0 STATUTORY REQUIREMENTS
There are certain laws and directives that affect the contract process and documentation
that every contract manager/expenditure officer must know. This manual represents the
Ministry’s contracting policy as well as the Ministry’s interpretation of related Acts,
regulations, directives and guidelines.
6.1 Workers’ Compensation Act
Under the Workers’ Compensation Act, the Ministry may be liable for the assessment
of a contractor who performs work for the Ministry. The Ministry may withhold
funds from a contractor who maintains their own account with the Workers’
Compensation Board until the contractor obtains a Workers’ Compensation Board
Clearance. This will clear the Ministry of its liability for the contractor and final
payment on a contract can be released.
If the Ministry does not obtain a final clearance, and the contractor's account is in
default, the Ministry may be liable for payment of the applicable portion of the
contractor's assessment.
6.2 Agreement on Internal Trade
On July 1, 1995, the provisions of the Agreement on Internal Trade (AIT) came into
effect. The AIT was established to provide a framework to reduce and eliminate
barriers to the inter-provincial movement of goods, services, labour and investment,
and to bring about a more open and stable domestic trade market within Canada.
The Procurement Chapter of the AIT requires that invitations to bid for government
purchases/contracts be made equally accessible to all Canadian suppliers, where the
value is:
• $25,000 or greater, in cases where the largest portion of the purchase is for
goods
• $ 100,000 or greater, in cases where the largest portion of the purchase is for
services
• $100,000 or greater, in case of construction

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GOA Policy is that all agreements subject to AIT will be posted on Alberta
Purchasing Connection http://www.purchasingconnection.ca
For access to APC please call 644-5726 or toll free (in Alberta) 310-0000.
Advertising on APC may be supplemented by publication in one or more daily

newspapers that are easily accessible to all Canadian Suppliers.
Exceptional Circumstances: AIT will allow departure from the general terms where
an unforeseeable situation of urgency exists and the goods, services or construction
cannot be obtained in time by means of open procurement procedures, provided that it
does not do so for the purpose of avoiding competition between suppliers or in order
to discriminate against suppliers of any other party.
Exceptions are reported annually to the Internal Trade Secretariat for Canada.
I f you have an exceptional circumstance where you must purchase goods or

services outside o f A IT requirements you must report your purchase to the Senior
Financial Officer (SFO) immediately.
Include the following information in your memo to the SFO:

• order date and total cost;
• vendor name and product description;
• details pertaining to the situation that necessitated the emergency purchase;
and
• if applicable, a summary of competitive bids and reason for rejection of low
cost bid(s).
Services not covered by AIT include: services that can by legislation or regulation, be
provided only by the following licensed professionals (medical doctors, dentists,
nurses, pharmacists, veterinarians, engineers, land surveyors, architects, accountants,
and lawyers); transportation services provided by locally-owned trucks for hauling
aggregate on highway construction projects; financial services relating to treasury
operations; health and social services; advertising and public relation services.
Procurement contracts with a public body or non-profit organization also do not

apply.
Refer to Appendix C for:
a) Overview of the Procurement Chapter; and
b) Excerpt from Agreement on Internal Trade that identifies

services that are excluded from the Procurement Chapter.
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6.3 Trade, Investment and Labour Mobility Agreement between British Columbia
and Alberta (effective April 1, 2007)
The Trade, Investment and Labour Mobility Agreement (TILMA) between British
Columbia and Alberta and the Procurement chapter of the Agreement on Internal
Trade (AIT) require that invitations to bid for government purchases or contracts be
made equally accessible to all Alberta and British Columbia suppliers, where the
value is:
• $ 10,000 or greater for goods
• $75,000 or greater for services
• $ 100,000 or greater for construction
To comply with these requirements, tender notices must be advertised through the
use of Alberta Purchasing Connection (APC) and may be supplemented by
advertising in a major newspaper or inviting suppliers from source lists to tender.
Newspaper advertising alone is not sufficient. Contracts cannot be split,
consecutively renewed or otherwise arranged in a manner that has the effect of
circumventing these requirements.
Services not covered by TILMA include procurements from philanthropic, prison

labour or persons with disabilities, goods or services purchased for representational
or promotional purposes, health or social services, where it can be demonstrated that
only one supplier is able to meet the requirements, emergency situations, legal
services, goods intended for resale to the public or when disclosure during the
bidding process would compromise government confidentiality.
Procurement contracts with a public body or non-profit organization also do not
apply.
The Procurement Chapter of the Agreement on Internal Trade (AIT) requires that
invitations to bid for government purchases/contracts over the TILMA limits also be
made equally accessible to all Canadian suppliers with the exception of those
services excluded by Annex 502. IB of the Agreement.
Always refer to TILMA first, and if not clear, refer to AIT.
Refer to Appendix C for:
TILMA Article 14 - Procurement & Part V

Exceptions

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6.4 Code of Conduct and Ethics for the Public Service of Alberta
Part Four of the Code of Conduct and Ethics for the Public Service of Alberta
outlines requirements for impartiality, disclosure and dealings with others.
Employees are expected to conduct their duties with impartiality and those
employees in a contract approval and/or decision-making position are to identify
and disclose any potential conflicts of interest that they may have with contractors
or bidders.
Examples of conflict of interest situations may include:

• An employee has a personal relationship with an employee of the vendor
• An employee has a financial or business interest in the vendor
• A member of the employee’s immediate family has a personal relationship or
financial or business interest in the vendor
• An employee has an outside interest that impedes their ability to act impartially and
objectively in respect of any vendor
• An employee has received a gift or personal benefit from the vendor, which
impedes their ability to act impartially and objectively in respect of that vendor
If a conflict of interest arises, examples of appropriate actions include:

• Immediately disclose the nature of the conflict of interest to their immediate
supervisor
• Withdraw from any decision-making process and not seek to influence it in any way
• The supervisor documents the withdrawal in writing

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6.5 Freedom of Information and Protection of Privacy Act (FOIP) and Records
Management Regulation (RMR)
There are FOIP and RMR considerations that need to be taken into account at every
stage of contracting.
Each potential bidder must be informed that all documents submitted are subject to FOIP
and that the FOIP Act prevents the Ministry from ensuring absolute confidentiality of
documents submitted in response to Requests for Proposals (RFP) and invitations to bid.
Encourage potential bidders to identify what portions of their bid submissions contain
information such as trade secrets, processes or techniques, commercial or financial, the
disclosure of which could harm their business interest. Advise them that they may
structure their bid submission documents into two separate components:
• The first containing information that can be released.

• The second containing information that could harm their business interests if released.
Where the contractor is collecting personal information on behalf of the Ministry, or the
Ministry has provided them with personal information, ensure that the appropriate
privacy protection measures for personal information is specified in the contract
document. This may include items such as storage requirements, destruction
instructions, or requirements to return confidential information to the Ministry for
retention.
Refer to Appendix C for more information.
6.6 Financial Administration Act
The Financial Administration Act states how government shall manage and control the
province’s financial resources and provides for accountability and responsibility for
financial administration to the Lieutenant Governor in Council, the Treasury Board, the
Minister of Finance, the Ministry head, and the deputy head of each Ministry.
6.7 Public Works Act
The Public Works Act contains basic provisions dealing with contracts. These include
tenders, security, notice of tenders, opening tenders, withdrawal of tenders, accepting of
tender, and forfeiture of security, completion of work, payment for work and payment of
creditors. If you have any questions, contact Financial Services.

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6.8 Occupational Health and Safety Act (OH&S)
In contracts with the Ministry, the contractor acknowledges that it is a 'prime contractor'
and ensures compliance with the Occupational Health and Safety Act and regulations by
other contractors and/or employees present on the worksite. Any changes to this clause
should be checked with Financial Services. For details, refer to Section 7.10.0.
Certificates of Recognition
The Certificate of Recognition is awarded to employers who have implemented a basic

health and safety program and demonstrated, through an external audit of their program,
that it meets the “Partnership” standard. Alberta Human Resources and Employment
and industry representatives set the standard for this certificate jointly.
The Alberta Safety Council and industry associations offer OH&S training to obtain
Certificates of Recognition.
All Ministry tenders for hazardous work must contain the clause: "In order to qualify
their bid, contractors are required to present copies of their valid Certificate of
Recognition".
The Occupational Health and Safety Code defines hazardous work as involving:
a) construction or demolition, including

i) industrial and commercial process facilities,
ii) pipelines and related gas or oil transmission facilities,
iii) commercial, residential and industrial buildings,
iv) roads, highways, bridges and related installations,
v) sewage gathering systems,
vi) utility installations, and
vii) water distribution systems;
b) operation and maintenance of
i) food packing or processing plants,
ii) beverage processing plants,
iii) electrical generation and distribution systems,
iv) foundries,
v) industrial heavy equipment repair and service facilities,
vi) sawmills and lumber processing facilities,
vii) machine shops,
viii) metal fabrication shops,
ix) gas, oil and chemical process plants,
x) steel and other base metal processing plants, and
xi) industrial process facilities not elsewhere specified;

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c) woodlands operations;
d) gas and oil well drilling and servicing operations;
e) mining and quarrying operations;
f) seismic operations;
g) detonation of explosives.
A list of employers with Certificates of Recognition can be found at the following

Human Resources site under "Partnerships in Health and Safety":
http://www.hre.gov.ab.ca/cps/rde/xchg/hre/hs.xsl/53.html
6.9 Government Organization Act
The Ministry of International and Intergovernmental Relations (HR) must be party to the
negotiation of all proposed intergovernmental agreements. IIAR is responsible for
approving all intergovernmental agreements entered into by the Government of Alberta.
Any contract with the Government of Canada, another province or territory of Canada,
the government of a foreign country or any state, or a minister, agency or official with
the federal government and/or another province or territory will need to be approved by
IIAR. These must be submitted to financial services for referral to IIR.
Subject to section 11 of the Government Organization Act such an agreement is not

binding unless the responsible Minister signs it on behalf of the Government of Alberta.
This means that the contract may require the signature of the Minister of International
and Intergovernmental Relations.
6.10 Limitations Act
Generally, a person’s right to commence an action in court is limited by legislation.

While there are limitation periods in various provincial and federal statutes, the primary
legislation in Alberta is the Limitations Act. It provides that a person is immune from
liability if a claim has not been commenced within the Courts within the specified time
limit.
While there are some exceptions the basic provision in the Limitations Act is that a
person will be immune from liability in respect of a claim (and this would include a
claim for breach of contract) unless the claim is commenced (and this means
proceedings have been started in Court) within the earlier of:•
• two years after the date the claimant first knew, or in the circumstances ought to have
known about the injury or liability; or
• ten years after the claim arose.
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The Limitations Act applies to the Crown unless specific legislation provides otherwise.
Contract managers must consider these time limits and consult with Financial Services
immediately if they believe there has been a breach of contract or some other act, which
might give rise to a claim on behalf of the Crown. The Limitations Act does allow the
limitation periods to be extended by agreement and Financial Services should be
consulted if it is desirable to extend the limitation period in a contract for some reason.
7.0 ROLES AND RESPONSIBILITIES
Contract management is most effective when it is a responsibility shared across different

positions and levels of the Ministry. Employees involved need to understand the
contract processes and their roles and responsibilities.
C ontract M anager
May also be called the certification officer, project controller or project manager.
The contract manager may chair the committee that evaluates offers, negotiate the terms
of the contract and prepare the contract schedules. In the managing stage, the contract
manager will monitor performance, maintain liaison with the contractor on a regular
basis, ensure that payment documents have been submitted to Service Alberta-Accounts
Payable for processing, and finally, evaluate the assignment.
The contract manager should ensure that all relevant documentation is included in the
contract file and stored in a central location. Ideally, if the contract manager is
unavailable, someone else should be able to pick up the file and have all the information
they need.
Expenditure Officer
The expenditure officer signs the contract and amendments within their authorized
limits. This authorization indicates that the disbursement is necessary for the conduct of
government business and that funds are available for that expenditure. One individual
cannot be both the contract manager and expenditure officer.
Invoices relating to contracts should be paid only after an officer (certification

officer/expenditure officer) has:•
• verified performance of services or receipt of goods; or

• confirmed the percentage of work completed.
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Levels required to approval a contract are as follows:

Required Level of Approval Authority Limit
Manager, Assistant Director, Teai $35,000

Leader, Parks Area Controller,
Community & Citizenship Servic
Coordinator
Construction Coordinator, Parks $75,000
Section Head, Parks Site Manage!
Branch Director, Executive $150,000
Director, General Manager, Parks
Area Manager
Division Head $350,000
Deputy Minister No Limit
Contracts cannot be split, consecutively renewed or otherwise arranged in a manner that has
the effect of circumventing these approval levels.
Invoices associated with contracts are exempt from the Expenditure Officer authority limits;
as long as the contract has been signed in accordance with contract signing limits and the
Expenditure Officer signing the invoice is responsible for the program code.
Service Alberta - Accounts Payable
Service Alberta - Accounts Payable is responsible for entering contract information in CAS
(Contract Administration System); maintaining files with the original signed contract;
recording performance deposit information; and processing payments after receiving
evidence that the services were delivered and that the essential conditions of the contract
were satisfied.
Financial Services
Financial Services has the overall responsibility for preaudit of contracts; providing advice
on contracts; obtaining legal advice when required; providing training and developing the
Contract Manual.

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SE C T IO N 2 - T H E C O N T R A C T D E C IS IO N
1.0 DETERMINING NEED
A contract may be just one part of a large project or the whole project. This initial
phase is identifying the need and describing goals and objectives in measurable terms.
An outcome is what the contract will be expected to achieve, work is the process of
getting to the outcome.
Clearly define what needs to be accomplished. Ensure that the work is clearly
understood and the outcomes are defined.
2.0 MINISTRY GOALS AND POLICIES
Ensure that the proposed outcome meets the Ministry's business plans, goals and
objectives.
3.0 EVALUATING ALTERNATIVES
If the work is a statutory obligation and the Ministry does not have the in-house
resources, it is clear that the work must be contracted out. Document your decision
and attach a note to the file. If there are alternatives, evaluate the options.
Before completing a cost benefit analysis you should consider the following factors:
• Identify the business, organization areas and stakeholders that are associated
with the proposed work or affected in some material way.
• Identify if funding is available.
• Identify the manpower resources and skill level needed to complete the work.
• Determine how the work should be done and the job standards.
• Determine if the work is to be completed on-site or in a particular work area.

Identify any obstacles that may cause delay.•
• Estimate how long it will take to complete the work, taking into account critical
factors. Try to identify measurement landmarks, i.e., amount of end product by
a specified time.
November 2007 Section 2 - The Contract Decision 2-1

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• Determine the priority for doing the work or providing the service in
relationship to the Ministry’s Business Plan.
• Determine the impact if only a part of the work is carried out.
• Determine the impact of postponing the work to a later date.
• Determine available in-house resources and compare the cost to outside

vendors.
• Determine the risk factors in contracting out versus in-house.
Cost Benefit Analysis
Cost benefit analysis is a formalized approach for identifying and weighing the
disadvantages/advantages associated with a decision. Costs and benefits are not only
monetary. There are intangibles to consider as well.
Documentation
It is important to document all the stages of the contract process in your program
area’s contract file.
This documentation should identify the business reason for the contract, scope of
work, expected deliverables and include an assessment of risks associated with
contracting the services.
November 2007 Section 2 - The Contract Decision 2 - 2

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SE C T IO N 3 - S T R A T E G Y A N D P L A N N IN G
Once the basic analysis is completed and a decision is made to contract out, a planning
document should be prepared. This is the contract “Terms of Reference” that explains the
what, why, who, where and how as it applies to the project. Each project initiative should
have its own terms of reference.
Use the guidelines as applicable, with due consideration to the scope and materiality of
the contract in question.
1.0 TERMS OF REFERENCE-A PLANNING DOCUMENT
The contract manager, project manager or the business area sponsoring the contract
prepares the planning document which becomes part of the contract file. Information
may already be available in the feasibility study.
Contract terms of reference can include the following, if applicable:
• Background: Identify why a contract is needed and determine where it fits into
the Ministry’s goals and objectives.
• Contract Objectives: Identify expectations and outputs.
• Project Sponsor: Identify who will assume responsibility for securing the
services and managing/monitoring the contract.
• Tentative time frame or target date for completion: Allow time for approvals,
bid preparation, etc., (see Section 3 1.1).
• Maximum total contract value: Identify available funding.
• Contract assignment location (see Section 3 1.2).
• Risk (see Section 1 2.2 to 2.4) and critical success factors, and possible
constraints on success.
• Resource specifications.
• Inputs or resources available from the Ministry.
• Methods and procedures for fulfilling the contract.
November 2007 Section 3 - Strategy and Planning 3- 1

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• Anticipated outputs or deliverables: The tangible results expected in the short

and long term (See Section 3 1.4).
• Output quantification and quality measures.
• Determine if mandatory site visit is required (e.g., for difficult or remote sites).
• Consider if site inspections will be needed, sampling of service quality or just

final appraisal on the results.
• Damage protection against delays or default - performance security.
• Partial payment and holdback provisions where applicable.
• Freedom o f Information and Protection of Privacy Act (FOIP) concerns, if any

(see Section 1 5.5).
1.1 Timing
The terms of reference should cover the time from which the contract starts to
when it ends. It may extend over more than one budget period. Consider:
• By what date must the work be completed?
• What outside factors will affect completion of the project?
• Is the work subject to certain weather conditions (seasonal factors)?
• By what date and for how long should the contract be advertised to allow
for reviewing of tenders or proposals, awarding the contract, etc.?
• Within the project period, are there any critical dates for delivery of certain
materials or services or phases of work to be complete?•
• What are the critical dates of performance milestones?
November 2007 Section 3 - Strategy and Planning 3 -2

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1.2 Location
In determining the project location, consider the following factors:
• Does the site location need to be defined by a legal description or building

address?
• Is the work located on public land?
• Is access to the worksite available?
1.3 Risk
Risk is the potential for liability for losses or damages arising from the
contractor’s performance. It is the duty of the contract manager to protect the
public sector from undue risk. The contract manager must consider more than
just the dollar value of the contract. The possibility o f damage to third parties
or to property should also be considered. The Ministry must not assume
responsibility for the acts or omissions of contractors. Please see Section 1 -
2.2 to 2.5 for a discussion on risk considerations to be made during the planning
phase of the contract process.
1.4 Desired Outputs
The planning stage is the time to define the outputs. Consider:
• Completeness - Should include all significant aspects of the work.
• Clarity - Outputs should be unambiguous and as straightforward as

possible.
• Measurability - Must be able to determine whether or not the contract has

been fulfilled.
• Focus - The output specifications should be focused on the mission and

Ministry goals.
Once the terms of reference have been completed, decide on the type of contract
needed for the project, and the appropriate pricing method. This is also the time
to give consideration to setting evaluation criteria for contractors (Section 5 -
2.0) and whether bid security will be required. Decisions should be
documented in the file.

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2.0 TYPES OF CONTRACTS
Service Contracts (consultant and contractor) are the most common in the Ministry,
followed by rental and construction contracts. In most cases a standard template
should be used to prepare the contract; however if the supplier provides the contract
form it must be approved by Financial Services regardless of the dollar amount.
A contract may include both goods and services; if the goods portion is greater than
50% of the total contract than the purchase should be made by Service Alberta -
Procurement Services.
The following is a brief description of various types of contracts:
2.1 Contract of Employment versus Fee-for-Service Contract
It is important to distinguish between a contract of employment and a

contract on a fee-for-service basis. These terms are defined in Section 29 and
30 of the Public Service Act. The sections below provide general indications in
determining the type of employment relationship. The distinction is not clear
and there is often a characteristic of a contract of employment that goes with a
fee-for-service contract (for example, providing a desk and computer for a
consultant). It is important to be careful not to treat an employee as a
contractor, since doing so can result in CRA assessing penalties for unpaid
source deductions if they assess the individual as an employee while the
Ministry treated him or her as a contractor.
Consider the following factors when determining if the individual is a

contractor or employee:
• the level of control the payer has over the individual;
• whether or not the individual provides the tools and equipment;
• whether the individual can subcontract the work or hire assistants;
• the degree of financial risk taken by the individual;
• the degree of responsibility for investment and management held by the

individual;•
• the individual’s opportunity for profit;

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For a more detailed discussion on the employment versus contract relationship,

please see Appendix E. If you are concerned over employer/employee
relationships, contact Financial Services.
2.1.1 A contract of employment means that an employer/employee

relationship exists. The Ministry is liable for income tax, Employment
Insurance and Canada Pension Plan deductions.
The following factors may indicate that a person is an employee:
• the employer
♦ has the right to direct the person's work

4 has the right to control the method of doing the work
♦ has the right to suspend or dismiss the person performing the
work
4 owns the tools and equipment for the work
4 designates, directs, and can alter the times in which the
person's duties are performed
4 can specify rules and regulations about the person's
performance
4 is liable for the acts, neglect and defaults of the person
4 pays wages or other remuneration, appropriately withholding
lawful deductions
4 normally provides office space and clerical support
• the person's responsibilities are an integral part of the business or

activities of the employer and not merely accessory
• terms and conditions of employment are identified
If you have this type of employment relationship, refer to Human

Resources (HR) policies and procedures for details and consult with
your HR Consultant. Contracts of employment forms (also known as
personal service contracts) are available from HR.
2.1.2 A fee-for-service contract (service contract) is used when the Crown

retains an individual or company to provide a specific service.
The following factors may indicate that a person is an independent

contractor:
• the independent contractor:
4 is paid a contract price

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♦ is paid when a periodic report or accounting is submitted to

the Ministry
♦ has an identifiable business, incorporated or not, that
provides or has provided services to other organizations
♦ is to produce a given result and is not under the Ministry's
supervision, orders or control
♦ may use discretion in areas not specified
♦ works with considerable freedom and has some latitude with
the time put into the work
♦ is responsible for all payments and contributions as required
by law (for example, income tax and federally legislated
benefit plans) and does not receive additional remuneration
to pay them
♦ is not paid for vacation, sick leave or overtime
♦ is responsible for providing his/her own working facilities
(for example, office, desk, tools)
• the contract contains commencement and termination dates and a

clause addressing default by either party
• the Ministry is not liable for an independent contractor's collateral

negligence
2.2 Service Contracts
Service contracts can be used for:
• consultants to provide a specialized expertise, skill or other resource
• maintenance and repair of equipment
• labour which does not produce a tangible product (for example, waste
disposal, grass cutting, horticulture, tree planting, etc.)
• information technology services (refer to Information Systems Branch)
Service contracts will not be made to:
• fill a bargaining unit position
• provide a bargaining unit service

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• occupy a classification that is represented by the Alberta Union of

Provincial Employees (AUPE)
2.3 Construction Contracts
Construction contracts include construction, reconstruction, demolition, repair

or renovation of a building, structure or other civil engineering or architectural
work and include site preparation, excavation, drilling, and seismic
investigation. Work may be done in-house or materials supplied by the
Ministry and the service component contracted out.
2.4 Rental/Lease Contracts
Rental/lease contracts include rental/lease of equipment and property.

Consideration should be given to the following when signing rental/lease
agreements:
• Purchasers may directly rent or lease goods for up to one year in

duration, provided the rental or lease agreement does not contain any
purchase options.
Note: All rentals and leases that exceed one (1) year in duration
must go through Alberta Infrastructure.
• Lease to purchase arrangements are discouraged because it is generally

more expensive than purchasing the equipment outright.
• Special rental programs such as vehicle and photocopier rentals that are
established by Alberta Infrastructure should be used to the greatest
extent practical.
• Normally, rentals and leases are paid on a monthly basis after the
service is rendered. Pre-payments (e.g., quarterly, annually) may not be
made.
Note: Jim Pattison Lease (JPL) is being pre-paid annually for

vehicle lease charges. For other exceptions, consult Financial
Services.

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• The use of the third party lessor’s standard form of significant lease or
rental contract (that is, if the amount exceeds $5,000.00) is subject to
approval by Financial Services.
2.5 Cost Sharing Agreements
The Ministry may be involved in cost sharing arrangements (e.g., multi-client

studies, joint research) where other levels of government or industry make
contributions to a provincial project or program. There may also be cases
where the Ministry undertakes a project in cooperation with the federal
government, other provincial governments or industry.
The Ministry of International and Intergovernmental Relations shall be party to

the negotiation of all proposed intergovernmental agreements. Any contract
with the Government of Canada, another province or territory of Canada, the
government of a foreign country or any state, or a minister, agency or official of
it should be referred to Financial Services.
2.6 Other Types of Contracts (Parks Revenue Contracts)

non responsive
3.0 CONTRACT PRICING METHODS
3.1 Lump Sum or Stipulated Price
Lump sum contracts are used where a contractor undertakes to do certain work
or provide a service for a limited period of time for a fixed sum of money.
The lump sum costing method should be used where the project can be well
defined and the contractor will be able to prepare an accurate, competitive price
submission.
3.2 Unit Price
Unit price costing estimates are used to establish a fixed price per unit for the
work to be completed. It is used when the quantity of service is not precisely
known to achieve the end product. For example, a tree planting contractor
would be paid so many cents per seedling planted, where the number to be

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planted is not known or not precisely established; or a professional could be

paid for the number of hours spent working for the Ministry in a given period.
Estimating how many units of work the contractor will deliver gives a total cost
estimate for the contract. In negotiating this kind of contract, a firm ceiling
price (an upper limit) should be agreed upon to guard against misuse and over
commitment. Going over this limit would require a contract amendment.
3.3 Cost-plus
In cost-plus contracts, the contractor is paid the actual cost of labour and
materials needed to perform the work plus a fee to cover overhead and
expenses, and to provide a profit. This method is generally not recommended,
as the contract manager may not know the total cost until the work is
completed. Where circumstances warrant a cost-plus contract, there should be a
firm ceiling price.
4.0 BIDDER QUALIFICATIONS
Consider the qualifications necessary to perform the work. If going to tender, these
qualifications will be included in the bid package and used in evaluating the bids.
This will also let potential bidders decide whether they have the necessary resources
for the work. Keep the requirements to matters of fact; for example, years of
experience, number of staff available, professional designations, equipment available,
etc. See section 5 2.0 for more details.
Contractors are required to provide Certificates of Recognition to bid on all Requests

for Proposals and Tenders to perform hazardous work for the Ministry.
5.0 BID DEPOSIT
The objective in asking for bid deposit is to ensure that bids are submitted in good
faith and to bind the bidder to the bid for a certain period of time. It is also to collect
damages to the Ministry if it has to go to another contractor. If a bid is accepted and
the bidder fails to enter into a contract, the bid deposit will be forfeited. The bid
deposit is typically equal to 5 to 10% of the bid amount.
Once the contract has been signed the bid deposit can be returned to the contractor.

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S E C T IO N 4 - S O L IC IT IN G P R O P O S A L S , O F F E R S , B ID S A N D
Q U O T A T IO N S
1.0 SOLICITATION/BIDDING METHODS
The method used to invite interested parties to submit their proposal, tenders or bids on
outsourced work will vary with the type of program and requirements. In most cases
the method should be competitive with the contractor’s qualifications and price being
the main selection criteria. A competitive method is preferred due to the expectation of
the public that the best value will be obtained for its funds. The use of competition
when awarding contracts is open, fair and defensible.
The following additional requirements regarding solicitation methods should be noted:
• Contracts covered under the Agreement on Internal Trade or the Alberta-BC

Trade Investment and Labour Mobility Agreement (see Section 1 5.2) must be
publicly advertised.
• Invitations to Bid or Request for Proposals for information technology contracts

must go through Information Systems branch.
The competitive method selected should be based on an analysis of risks, costs and
expected results.
Vendor Selection Methods
Considerations Method
Need to comply with trade agreement requirements
and when several vendors are available. Normally, the
Request for Proposals
contract will be awarded to the lowest responsive
eligible bidder.
Only one vendor that meets the requirements or has
the knowledge base and capability is available; it is an
emergency situation or there are security issues
Sole Source
surrounding the contract. This method is generally
discouraged and must be justified. Proof of
justification is required.
Several vendors are available, low price, quick
Competitive Vendor
timelines. Source lists may be available. All informal
Comparisons
quotes must be documented.
November 2007 Section 4 - Soliciting Proposals, Offers and Bids 4-1

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Contracting options:
Request for Proposals (RFP) - Used when the Ministry wants the input of a contractor
in developing a scheme or plan within the broad general guidelines in the RFP. Usually
the project is not completely defined. It may be desirable to recommend a proposal
submission in two parts: a technical and management submission to be evaluated by a
technical evaluation team, and a separate cost and price submission. This allows cost
and price considerations to occur after technical and management evaluation has been
made.
Invitation to Bid - Used when complete output specifications are known. Potential
contractors are invited to bid through the use of public advertising (refer to section 4
2.0) or source lists.
The use of source lists is similar to Direct Solicitation except that the invitation to bid is
sent directly to all contractors on the list (for example, group of accredited trade
persons). Contract managers must maintain a complete, up-to-date source list of
qualified contractors within a specific group. The list and method of determining
qualified contractors should be readily available.
Vendor of Record - Used when ongoing requirements for a specific type of service are
identified and vendors are required to bid on an annual basis for the opportunity to
conduct work assignments as they surface during the year. The process employs an
RFP and results in the accreditation of one or more firms to form a supplier list, upon
which Direct Solicitations can then take place. The advantage is that the selection of
vendors is done on an annual, open and competitive basis. Individual contract
assignments can be filled quickly and the Ministry develops a broad base of expertise to
draw from for specific areas of need.
Invitation to Quote - Informal - Used for contracts that are simple in nature and pose
minimal risk. Price quotations can be obtained verbally or in writing. Get at least three
quotes, if possible. If three vendors are chosen and not all vendors submit quotes,
additional vendors should be sought when possible. The contact information of the
vendor’s representative who refused to bid should be disclosed along with the vendor’s
name on the Executive Summary. The contract manager must record any particular
details and the prices quoted. This method is to be used for lower value contracts for
which the time and administrative costs of the above tendering methods would be
impractically high relative to the value of the contract. In such instances, vendors can
simply be found by searching the Yellow Pages. As with obtaining bids for larger
contracts, the bids obtained from an informal invitation to quote must be listed on the
Bid Summary section of the Contract Summary and Approval Form.

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Common Purpose Procurement ('CPP') - Used when a complex business problem or

opportunity for improvement is generally understood, but the solution is not well
defined. A competitive process should be used to select a private sector “partner” who
will work with the Ministry in defining the problem and designing an appropriate
solution. The contractor is chosen on the basis of understanding of the subject matter,
their capability and track record.
Request for Information (RFI) - Used when the purchaser knows the function to be
performed but has no knowledge of any specific process or product that can meet the
requirements. The RFI is publicly requested to ensure maximum competition. Prices
are not involved at the RFI stage. Specific information about the supplier is requested.
Suppliers demonstrating the ability to offer a process or method that may provide the
required services are invited to submit their tender.
Sole Sourcing - Sole sourcing occurs when the competitive process is not used, and a
single vendor is selected. Sole sourcing is discouraged and should only be used where
there are clearly justifiable grounds. The fact that a certain vendor has provided similar
services to the Ministry for a number of years or has worked on other aspects of a
certain project is not sufficient justification for sole sourcing. The process for
completing a contract should be as transparent as possible, with sufficient
documentation to backup your decision.
The rationale for sole sourcing must be clearly documented on the Contract
Summary and Approval Form. Additional information should be kept on file.
2.0 PUBLIC ADVERTISING
An Invitation to Bid can be advertised in public newspapers, electronic tendering system

and trade
http:/Avww.purchasingconnection.ca/
Coolnet is a web based electronic plan room for constructions projects in Alberta.
Coolnet should only be used for construction contracts only and can be accessed at the
following site:
http://www.coolnet.ab.ca
When preparing construction contracts, documentation can be exported directly to

Coolnet from APC.
See Section 1 5.2 and 5.3 for minimum advertising requirements.
All advertisements for public bidding should at least include the following information:

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• Name and location of project.
• A brief description of the project.
• Closing date, time and place where bids are to be submitted and, if applicable, a
statement that bids will be opened in public at a specific date, time and place for
receiving tenders and that the total amount of each bid will be known publicly.
• Location where bid package (including plans and specifications, if any) may be
obtained.
• Deposit requirements or bid security.
• State if the bid is going to be restricted to certain categories of bidders.
• A statement that the lowest or any bid will not necessarily be accepted.
• If applicable, a statement that the purchase is subject to the Procurement Chapter

of the Agreement on Internal Trade (see Appendix C).
• If applicable, a statement that contractors are required to have Certificates of

Recognition (see Section 1 5.8).
• A statement that all documents submitted are subject to Freedom of Information

and Protection o f Privacy Act (FOIP). Refer to Appendix C for the standard
clause that must be used.
The following contract tender documents, along with a Contract Tender Approval Form
must be sent to Financial Services for review prior to advertising:
♦All Contract Tender Packages for contracts with an expected value of over
$50,000.
♦ All Contract Tender Packages where the standard contract template has been
modified.
3.0 PROPOSALS
A Request for Proposals (RFP) should include:
• A statement of work containing:
♦ Assignment background
♦ Problem definition
♦ Objectives
♦ Scope
♦ Deliverables/results
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♦ Suggested approach
• An outline of the selection criteria that will be used to evaluate proposals.
• An outline of the project evaluation techniques and the weight or value of each
component.
• A proposed reporting format with estimated dates.
• The name of a contact for further information.
• The closing date and time for the proposals and delivery location.
• Any requirements regarding financial guarantees.
• A statement that “the lowest or any other quote will not necessarily be accepted”.
• A statement that all documents submitted are subject to Freedom o f Information

and Protection of Privacy Act (FOIP). Refer to Appendix C for the standard
clause that must be used.•
• Any requirements for standard formats (and pricing formula) to use for listing
each pricing component.
• A specimen contract.
The RFP may also include a statement that the Ministry will, at the request of an
unsuccessful vendor who responded to the RFP, conduct a debriefing for the purpose of
informing the vendor as to why their proposal was not selected.
The proposal received should include:
• A description of the approach that will be used to complete the work.
• The names, qualifications and experience of personnel to be assigned to the

project.
• Evidence of a full understanding of the project.
• The unit and total pricing, including estimates for travel, accommodation,
secretarial and office services and other administrative requirements.

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• Names of former clients for whom similar work has been performed, and who
may be used as references.
4.0 BID PACKAGE
Bidders who are formally invited to bid must be provided with the necessary bid
documents (bid package). The following should be available at the place specified in
the bid advertisement:
• Invitation to Tender
• Instructions to Biddersand Conditions of Bid
• Bid Form
• Specimen contract including all general conditions and, if applicable, schedules
• Drawings and/orspecifications of project, if applicable
• Addenda
• A statement that copies of the brochure "Contractor's Guide to the Freedom of
Information and Protection of Privacy Act" are available upon request or at the
following site:
http://foip.gov.ab.ca
4.1 Invitation to Tender
This contains the wording of the advertisement as published or circulated.
4.2 Instructions to Bidders and Conditions of Bid
The Instructions to Bidders and Conditions of Bid along with the attachments
provides the bidder the information needed to prepare the bid. This ensures that
all potential bidders are given the same information on which to base their bids
and avoid any subsequent misunderstanding. The information should include the
following as applicable:•
• A full description of the services to be performed/delivered including

terms, conditions, standards, requirements and provisions.
• The location of the work.
• A statement as to the eligibility requirements to bid. Bids may be

evaluated only on the criteria specified in the bid package. See Section 5
2.0 for more details.

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• A statement concerning site viewing requirements and site tour as

appropriate.
• Identify a source for further information.
• Name, address and phone number of a contact in the Ministry - normally

the expenditure officer or the contract manager.
• A statement that “the lowest or any other quote will not necessarily be
accepted”.
• A statement that bids and bid deposits, if required, must be included in a

sealed envelope, clearly marked as follows:
♦ “BID” or “TENDER”
♦ the name of the project
♦ the bid closing time and date
♦ the name and address of the bidder
♦ the address of the location for receiving bids
• When a bid deposit is required, include a statement advising bidders that

the bid deposit must be included otherwise the bid will be rejected. The
deposit must be in the form of a bid bond, certified cheque, money order
or bank draft.
• A statement that all interpretations and modification to bid documents

will be made to all bidders in writing, by addendum.
• A statement that the bidder is responsible for all taxes and shall not
include Goods and Services Tax (GST) or any sales tax in any bid or
calculation in respect of any goods or services referred to in the bid.
• A statement that all documents submitted are subject to FOIP. Refer to

Appendix C for the standard clause that must be used.
• Other general instructions or conditions relating to the contract or

tendering process including making amendments to a bid or withdrawal
of a bid.
Divisional standard Instructions to Bidders and Conditions of Bid forms are

available from Financial Services. Other instructions or conditions, which are
required for specific situations, may be added as schedules to the standard
divisional form. Contact Financial Services if assistance is required in
developing additional clauses or customized forms for unique situations or needs.

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4.3 Bid Form
Bid forms used to submit a written offer must be included in the bid package.
The bid form must be identical for all bidders to ensure that the tendered offers
are consistent in format and the selection of the successful tender is made in a fair
and justifiable manner. The form should include a number o f statements phrased
so that the bidder pledges to:
• have bid valid for thirty-five (35) days from the closing date of receipt of
bids
• execute a contract with the Minister within fifteen (15) days after the
contract is offered, should the bid be accepted
• furnish the security for contract and proof of insurance as required
• complete the work within the time limits specified
The following standard bid forms may be used:
• Bid Form, Lump Sum Price Contract
• Bid Form, Unit Price Contract and Supplement to Bid Form
Equivalent divisional standard forms approved by the Financial Services may

also be used.
4.4 Specimen Contract Form
Include a sample contract form to inform bidders about the contract requirements.
See Section 7 1.0 Standard Contract Forms.
4.5 Supplementary General Conditions
As well as the conditions common to all Ministry standard contract forms, there
are other general conditions related to specific types of contracts. These could
include provisions for progress meetings, interim payment schedules, warranties,
etc. and should be listed in schedules or appendices and included in the bid
package. Each area may have its own unique forms. Contact Financial Services
for further information.

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Supplementary general conditions are specific to a particular contract (for

example, access route shall be secondary road #624, transportation shall be
provided by helicopter). Such conditions should also be listed and included in the
bid package.
4.6 Drawings and Specifications
Drawings and specifications for public bids are issued on request. Depending on
the extent of the documentation, a small, refundable deposit [certified
cheque/equivalent (no cash) payable to the Minister of Finance] can be requested.
The deposit is held in a secure place and returned to the bidder when the
drawings and specifications are returned to the Ministry in an acceptable
condition. If the documentation is extensive, the Ministry may ask for a non-
refundable payment.
4.7 Addenda
Addenda (interpretations and changes to the original invitation to bid) may be

issued during the bid period. If you have an address list of prospective bidders
who have received the bid package, addenda can be mailed to those on the list. In
any case, addenda shall be made available to prospective bidders at the address
for receiving tenders. If addenda are to be issued then they should be issued as
soon as possible.
5.0 FORMAL BID SUBMISSIONS
The following requirements apply to bid submissions:
1. Bids must be submitted in a clearly marked and sealed envelope.
2. Bids must be secured. For example, one method that can be used to receive bids
is by utilizing a locked box marked “BIDS”. This box should be located in a
visible, secure area at the location designated for receiving bids and kept in a
secure place after office hours.
3. Bids are to be held under lock and key until they are opened.
4. Bid envelopes must be date and time stamped, and deposited in the bid box
immediately.
5. Bids are to be accepted only at the location specified in the Instructions to

Bidders and in the advertisement.

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6. Bids submitted by telegraph and fax are NOT accepted. If it is specified in the
instructions to bidders, amendments to bids may be accepted by fax. There must
be an equipment disclaimer in the instructions to bidders (not liable for fax
equipment failure). The Ministry cannot ensure confidentiality of faxed
documents. A faxed amendment identifying the actual bid price will be rejected,
as it may jeopardize the integrity of the bidding process. (For example an
amendment may specify that the unit price is to be increased by $10 per unit, or
that the total price is increased by $5,000. An amendment may not specify that
the new unit price is $120 per unit or that the new total price is $50,000).
A fax bid can be accepted if it is confirming a telephone bid. This is only for an
invitation to quote, not a formal bid.
7. Late bids are to be time and date stamped and returned unopened, with an
explanation to the bidder.
6.0 BID WITHDRAWALS
Bids can be withdrawn at any time prior to bid closing. No bids can be withdrawn after
the closing date/time until a contractor has entered into a contract with the Ministry, or
thirty-five days after bid closing, whichever comes first.
Requests for bid withdrawal must be:
1. In writing and signed by the bidder or bidder's agent.
2. Submitted in a sealed envelope, clearly marked:
• “WITHDRAWAL OF BID”
• the name of the project
• the name and address of the bidder
3. Date and time stamped on the envelope and deposited in the bid box immediately
upon receipt.
7.0 AMENDMENTS TO BIDS
Bidders can submit amendments to their bids at any time prior to bid closing. Upon
receipt, amendments must be date and time stamped and deposited in the bid box. Late
amendments (received after bid closing) cannot be accepted.

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8.0 BIDDERS ACCESS TO MINISTRY INFORMATION
At times, prospective bidders will contact employees directly to get additional

information about the bid. This may lead to inconsistencies of information provided to
bidders and unfair advantage to those bidders who have influential networks in the
Ministry. It is recommended that all requests for information should be in writing and
directed to a single contact person (normally the contract manager or expenditure
officer).
Issues may be raised that will require a change or clarification (an addenda) to the
Invitation to Bid or RFP. In these cases, the change or clarification should be
documented and distributed to all prospective bidders.
9.0 REVIEW REQUIREMENTS
If the estimated contract amount of the bid package is greater than $50,000 or if the
standard contract template has been modified the package must be submitted along with
a Pre-Tender Approval Form to Financial Services for review prior to advertising.
Once the contractor has been contractor has chosen the Certification Officer completes
the remainder of the form and certifies that there have been no significant changes from
the pre-tender stage.
Each contract only needs to be reviewed by Financial Services once. If the contract has
been reviewed at the Contract Tender stage it does not need to be reviewed again at the
Contract Award stage, unless there are significant changes to the contract since the
original review. Significant changes would include changes to the terms and
conditions, such as insurance or performance security requirements, or major changes
in the scope of the work to be performed.

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SE C T IO N 5 - E V A L U A T IN G S U B M ISSIO N S
Although a formal evaluation committee may only be required for complex, high risk and/or
high dollar contracts, all competitive bidding processes require an evaluation of the bids
received. The underlying principles of fairness and equal treatment apply in all cases. Use
your best judgment and common sense in deciding how formal the bid evaluation needs to
be. Note reasons in the contract file.
1.0 CHOOSING THE BID COMMITTEE
The purpose of the bid committee is to review and evaluate the bid submissions. At
least three people should be on the committee, unless the dollar value of the contract is
small. The number will depend on the size and scope of the assignment. The
committee may be appointed before the process starts, to review the specifications
included in the bid package. The bid committee may also meet in advance to ensure
that there is a common understanding of the selection process, the evaluation criteria,
the scoring system and fairness issues. It is important to remember that the evaluation
criteria must be consistent with criteria specified in the bid package.
The committee may include, or have access to:
• the contract manager

• a representative from the branch or unit to use the works or services
• a person with appropriate technical skills
• a person with the necessary financial skills
Note: One person may have all the skills to evaluate the submissions.
The Bid Committee has the responsibility for conducting all phases of the evaluation
and ensuring that the process is fair and equitable in all respects. The committee:
• opens the bids in public (may be done by representatives)

• evaluates the bids in accordance with the criteria included in the bid package
• makes a report and recommendation regarding the awarding of the contract to the
contract manager who has the authority to accept the bid
If a Conflict of Interest arises between one the bid committee members and a bidder,
the bid member should remove him or herself from the committee. See Section 1 5.4
for examples.
November 2007 Section 5 - Evaluating Submissions 5- 1

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2.0 E V A L U A T IO N C R IT E R IA
The following table provides some questions to ask in connection with the technical
and management analysis of the proposals. The questions are intended to assist the
Bid Committee in evaluating the price, the proposal and the contractor. The
questions may be useful in identifying the qualifications to put into the bid package
(see Section 3 4.0).
Consider allocating weights to the important qualifications to help in the evaluation.

O nly the criteria identified in the bid package can be used in the evaluation.
P rice E valuation
Total Price • How does the estimated cost compare with other proposals?
• Is the level of effort (total hours) adequate, low or high?
• Are the hours of professionals involved adequate, low or
high?
• Is the proportion of professional vs. technical hours adequate
or appropriate?
P roposal E valuation
Methodology • Is the methodology clear and is there sufficient detail to cover
all necessary aspects?
• Does the proposal reflect the required understanding of the
work?
Supervision • Does the proposal indicate that the firm will apply an
adequate level of supervision to the work?
Cost Control • Does the proposal illustrate the adequacy of the firm's system
for quality and cost controls?
Scheduling • Does the proposal indicate that the achievement of objectives
will be met according to an acceptable schedule?
• Are problems or delays accounted for?
• Is timing realistic for the project?
Alternatives • If applicable: Are alternatives included in the proposal?
• Are the alternatives adequate and realistic?
Proposed • Is the proposed team composed of a logical balance of
Project Team professional and technical disciplines?
Clarity o f • Is the proposal clear, concise and logical?
Presentation
Originality • Does the approach to the main objective and particular
problems demonstrate originality?
November 2007 Section 5 - Evaluating Submissions 5 -2

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• Is it appropriate?
Scope • Do the objectives, scope, work plan and predicted results
comply with the terms of reference and contract objectives?
C on tractor E valuation
Qualifications • Does the bidder have the necessary qualification and expertise
required for the work as stated in the bid documents?
Experience • Does the bidder have experience with similar work?
• Has the bidder completed similar work during the past three
years for the Ministry?
• Where? How many? Larger/smaller?
Past • Does the bidder have a good record of past performance?
Performance • Do reference checks reveal any weaknesses?
• Was an abnormal level of monitoring required?
Resources • Does the bidder have sufficient staff, funding and equipment
resources to apply to this work?
Personnel - • Is the bidder’s assigned staff experienced with similar work?
Experience,
• Will these people stay during the term of the contract?
Stability,
Competence • Does the bidder have a good or bad record of staff turnover?
Geographic • Will the bidders’ geographic location affect the cost?
Location
3.0 O P E N IN G O F B ID S
Indicate in your RFP package if you will be opening the bids in public or in private.
Immediately after bid closing, the bid box is moved to the location where the bids are
to be opened. At the time and place specified for bid opening, the Bid Committee
chairperson, or representative, announces:
• the name or identity of the work for which bids are being opened
• that, for unit price bids:
♦ Extensions and additions of unit prices will be checked and the total price
adjusted, if necessary, to reflect the unit prices listed on the bid; or

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♦ If the conditions of bid indicate total price, the total price will determine the
lowest bidder and the final contract price.
• that bids will be evaluated according to the criteria in the bid documents and the
successful bidder will be informed once the evaluation is complete.
The contents of the bid box are then removed and sorted. Bids are opened as follows:
• withdrawal of bid letters and amendments to bids are opened and read (not aloud)
before any bids are opened
• withdrawn bids are returned unopened to the bidder
• amendments to bids are matched to the original bid envelopes
As each bid is opened, the Bid Committee chairperson announces the name of the
bidder and the amount of the bid and whether it has been amended. The committee
records each bid on the Bid Sheet.
When all the bids have been recorded, the members of the Bid Committee in
attendance sign the Bid Sheet, certifying that details of the bid have been entered
correctly.
4.0 T H E E V A L U A T IO N P R O C E SS
The Bid Committee then, in private, evaluates the bids based on the criteria identified
in the bid package. See Section 5 2.0 Evaluation Criteria.
B ids/T enders
The evaluation process for bids will involve examination of each bid for compliance
with bidding requirements, comparison with the established selection criteria and level
of tendered price. Extensions and additions of unit are checked and the total price
adjusted, if necessary, to reflect the unit prices listed on the bid.
The contract manager normally reserves the right to reject any and all tenders for
justifiable cause. The reason for any rejection for justifiable cause must be fully
documented.

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P roposals
After the responses to the Request for Proposal (RFP) have been received, the Bid
Committee undertakes a detailed technical and management analysis of each proposal
based on the selection criteria stated in the RFP. The results of each evaluation are
documented on pre-established forms.
Based on the ratings of the proposals received, the Bid Committee may, if
contemplated in the bid package, decide to make a shortlist of vendors. Two or three
vendors may possess the strengths that the Bid Committee wishes to consider in more
detail. In this case, each of the vendors is requested to participate in a shortlist
presentation. Key vendor staff who will be involved in delivering the service would
normally do this. They should be given common guidelines and equal time for
presentations. In order to reduce effort, it is recommended that reference checks only
be conducted on vendors that have been short-listed.
Following the presentations and references, the Bid Committee should adjust their
scoring to reflect the additional information received and document the rationale for
the adjustments.
5.0 R E V IE W O F B ID S
Each bid is examined as explained in the Evaluation Process.
Subject to the Invitation to Tender, the following deficiencies would normally

invalidate a bid:
• the bid is ambiguous or unclear;
• the bid does not take into account any applicable Addendum;
• the bid is not submitted on the appropriate form;
• the bid form is not properly completed;
• the bid form is not properly executed (signed);
• the bid is submitted for only a portion of the project or is made subject to terms
and conditions not specifically authorized;
• the Ministry suspects, or has reason to believe that collusion exists among any
one or more bidders;
• the bid is not accompanied by proper or sufficient bid security.
The following errors would not normally invalidate a bid unless provided otherwise in
the Invitation to Tender:
• errors in extensions or additions (for unit price bids); or
• a difference between the written bid price and the numeric bid price.
For lump sum bids, the written total bid price is considered to be the correct bid price.
The Bid Committee will adjust the numeric price to reflect the written price.

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For unit price bids, the correct bid price is considered to be the sum of unit price bids.
The total need not be written on the bid form, but must be entered numerically.
If there are questions about a deficiency or the validity of a bid, contact Financial
Services.
If only one bid or proposal is received, the bid committee should reconsider the work
requirements to ensure that they are all legitimate. Contractors may have been
screened out unintentionally by making the requirements unnecessarily restrictive.
If the requirements are correct and no other bid or proposal is likely to be received,
this conclusion should be documented. If the price in the proposal received is
reasonable, then the project can proceed, since a competitive process has been used to
acquire the contractor.
The claims of the top ranked vendors regarding their experience and knowledge are
verified, and may include reference checks.
6.0 BID C O M M IT T E E R E P O R T A N D R E C O M M E N D A T IO N
After evaluating the bids, the Bid Committee promptly records the bids. A Bid
Information and Recommendation c_an be used:
fs 20(1)(m). s ' 25(1)
To avoid binding the Ministry, the Bid Committee must not in any manner
communicate that a bid is being or has been accepted. Until the contract manager
accepts a bid, no contract or any legal commitment is to be indicated.
The Bid Committee should always document the evaluation process. It will help
guide discussions during information sessions with the contractors. If concern arises
publicly about the assignment award, a carefully established and documented
evaluation procedure will allow the Ministry or the Minister to defend its position.

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SE C T IO N 6 - A W A R D IN G T H E C O N T R A C T
1.0 SE L E C T IO N O F T H E SU C C E SSF U L BID
The contract manager considers the recommendations of the Bid Committee and
decides whether to accept a bid and award a contract.
B ids/T enders
Normally, the contract will be awarded to the lowest responsive eligible bidder who is
willing to enter into a contract. For example:
B idder B id A m ount C om m ents
Smith $25,000 Bid form not signed, bid ineligible

Jones $26,000 Refused to sign contract*, bid deposit forfeited.
Brown $27,000 Lowest responsive, responsible bidder.
*It is important for the contract manager to ensure that a contractor’s refusal to sign a
contract within the time specified in the bid package is documented.
If only one bid has been received, a contract may be awarded if the bid price is
deemed reasonable.
If two or more low bids quote the same price the bids should be referred to the
regional director/equivalent for resolution. You may request that the project be re-bid,
or obtain regional director/equivalent approval to accept one of the bids.
If the bidding process does not produce an acceptable price that is, within the budget,
reject all tenders and notify the bidders. You are then free to re-tender the contract.
Proposals
One method of evaluating the successful bid is to divide the total cost by number of
points accumulated on the evaluation criteria to get a cost per point. This method
combines price factors with other criteria. The evaluation criteria to be used must be
set out in the bid package.
November 2007 Section 6 - Awarding the Contract 6- 1

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Risks associated with the proposals should also be identified and considered. For
example, a bidder may have proposed a solution that incorporates unproven
technology. Because of the significant effort invested by the bidders to this point, it is
essential to document the rationale for the decision.
2.0 ACCEPTANCE OF AN O FFER
When the successful bid is selected:
• Notify the successful bidder by letter. The letter should clearly state that the
bidder is not authorized to commence work until a contract has been executed.
• Keep a record of any failure to sign a contract with the successful bidder. The bid
deposit, if one was required, will be forfeited.
• The next lowest qualified bidder will then become the successful bidder.
3.0 N O T IF IC A T IO N T O O T H E R B ID D E R S
Unsuccessful bidders should be notified in writing. The second and third lowest
bidders should also be informed of their status and the reason the bid securities are not
immediately returned.
All bid securities except those submitted by the three lowest acceptable bidders, are
normally released immediately after the bid closing. The bid security of the three
lowest bids is held in the event that the lowest bidder fails to sign a contract. As soon
as a contract is signed, any remaining bid securities are released.
Bid securities must be kept in a secure place and returned to the bidder within ninety
(90) days of closing of bids, unless used by the successful bidder as performance
security. If the bid security is forfeited it should be deposited to the Minister of
Finance.
If performance security is required, the bid security should not be returned to the
successful bidder until the performance security is received.
4.0 IN IT IA L M E E T IN G W IT H SU C C E SSF U L C O N T R A C T O R
It is a good idea to meet with the successful bidder to discuss the contract, attached
schedules, and various documents that must accompany the contract. This also
provides an opportunity to discuss monitoring and reporting requirements.
November 2007 Section 6 - Awarding the Contract 6 -2

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A meeting provides the opportunity to:
• agree on a work plan and progress ‘milestones’
• estimate starting and completion dates for progress milestones
• identify any problems anticipated
• schedule the time involvement of Ministry staff
• identify the key contact person on the contractor’s team
• agree on the frequency and format of reports
• establish how contract monitoring will occur
• obtain evidence of insurance
Prepare the contract for signature (two originals), and if applicable, give instructions
regarding the submission of performance deposits and any other items required.
Two originals and copies of each contract are distributed as follows:
• Contractor - original signed contract
• Service Alberta - Accounts Payable - original signed contract

- completed Executive Summary/Contract Cover Sheet
- copy of incorporated materials (appendices, schedules)
- copy of security deposit form (if applicable)•
• Division - photocopy
November 2007 Section 6 - Awarding the Contract 6 -3

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SE C T IO N 7 - T H E C O N T R A C T
1.0 ST A N D A R D C O N T R A C T FO R M S
Financial Services approves standard contract forms. These forms contain all the
standard terms and conditions and should be used whenever possible providing they
will meet the project requirements. The online forms are “protected” so clauses
cannot be deleted, changed or essential clauses accidentally removed.
All contracts have variables (for example, details of the work, warranties, and
materials to be supplied for services performed) which can be determined only at the
time of planning the project. Contracts provide for these variables with blank spaces
and schedules.
The selection of an appropriate contract form will depend on the program policies
(Example: Parks construction contracts), the type of work or service required, the
amount of money involved and the nature and extent of liability that may arise during
or as a consequence of the work. The standard templates contain all provisions
necessary to engage most services. Use the following chart and discussion to identify
the appropriate contract form to use:
____________________________ D escription____________________________
Letter of Agreement - for contracts that are straightforward with
nominal risk, yet terms needs to be specified in writing. See detailed
discussion below.____________________________________________
Memorandum of Agreement - for contracts that carry some risk, as the
form contains an indemnification clause. See detailed discussion
below. Contains schedules to identify how payment will be made,
deliverables and details of work, and general terms and conditions.
Amendment to Memorandum of Agreement - used when a change is
required is made to a contract previously entered into that needs to be
specified in writing.__________________________________________
Short Form Contract - unique to Parks and Protected Areas__________
Simplified Insurance Contract - unique to Parks and Protected Areas
Standard Insurance Contract - unique to Parks and Protected Areas
Construction Contract - unique to Parks and Protected Areas________
Contract prepared by Alberta Justice and contains terms/conditions
specified by the Branch - used when the standard contract templates do
not adequately address the requirements of the Branch._____________
November 2007 Section 7 - The Contract 7 -1

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Direct Purchase O rder fDPO) - Although the DPO is not a contract form, it is
beneficial to consider the instances in which a DPO can be used in order to identify
instances in which a contract form must be used. The DPO is only to be used when
three conditions are met: a) the nature of the goods or services being purchased are
such that their specifications do not require to be formally written, b) the total value of
the purchase is under $10,000, (unless a standing offer vendor is used) and c) there is
no risk of injury or third party liability arising from the purchase. Examples of items
that meet these criteria can be small-scale advertising, or ticket printing. The DPO is
not a contract template.
Letter of Agreement - The Letter of Agreement is distinguished from the DPO in that
it is used when the nature of goods or services purchased are such that their
specifications do require to be formally written, however there is still nominal risk of
injury or third party liability arising from the purchase. Examples of items that meet
these criteria can be telemarketing or advertising on a larger scale. The Letter of
Agreement is a contract template.
Memorandum of Agreement - The Memorandum of Agreement is distinguished from

both the Direct Purchase Order and the Letter of Agreement in that it is to be used for
purchases that give rise to some level or risk. The amount of risk does not have to be
significant to require a Memorandum of Agreement. For example, types of services
that would require this contract form can include, but are not limited to, repairs and
maintenance, janitorial work, transportation of goods or persons, landscaping,
professional services which may result in acts of negligence that can result in liability,
catering, etc. Even when the values of such services are only a few thousand dollars, a
Memorandum of Agreement is required. This is because the Memorandum of
Agreement is the only template that contains insurance and WCB requirements as well
as a hold harmless clause. We require these clauses to protect ourselves from
potentially significant financial liabilities when purchasing goods or services that give
rise to risk. The Memorandum o f Agreement is a contract template.
The dollar amount of a contract is irrelevant towards its risk, and as a result the dollar
amount alone does not give any indication as to whether or not a Memorandum of
Agreement should be prepared. Consider risk, not dollar amount, when choosing
between the Memorandum of Agreement versus a Letter of Agreement.
Clauses are not to be added or existing clauses changed unless approved by Financial
Services.
Some of the forms have been adapted to make the holdback optional. If a holdback is
not required, there is no need to cancel the clause. If a performance deposit is not
required, enter "0" as the amount. To let Financial Services know when a holdback is
required, make sure that it is recorded on the Contract Summary and Approval Form or
Contract Tender Approval Form.

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2.0 CUSTOMIZED CONTRACT FORMS
Divisions/program areas may find it necessary to develop their own contract forms for
unique situations or needs.
Financial Services must approve any non-standard contract forms before they can be
used. Any non-standard contract clauses dealing with insurance must be pre-approved
by Risk Management and Insurance Division of Alberta Revenue.
3.0 SC H E D U L E S
Schedules are attached to a contract and are referred to in the body of the contract.
Schedules form part of the contract. They are used to document details relating to a
specific contract. Schedules permit the use of standard contract forms but allow for the
flexibility of specific details.
Schedules may be used to:
• Give a detailed description of the work to be completed (normally Schedule A)

• Outline the terms of payment (normally Schedule B)
• Describe goods and services to be provided by the Ministry
• Itemize allowable expenses
• Describe quality assessment
• Itemize or address any other matters pertinent to the project
It is imperative that schedules are accurate, complete and unambiguous. For example,
if schedules are ambiguous, or if it contradicts a clause in the body of the contract, it
may:
• Invalidate the entire contract;
• Invalidate an important clause in the standard form contract; or
• Give another unintended result.
Schedules should be drafted carefully. Any questions about what should be

incorporated into the schedules should be raised with Financial Services.
3.1 T erm s o f P aym ent

Many projects can be divided into tasks. The completion of each task may be
considered a ‘milestone’, or marker. The completion of a particular task may be
a billing point, if agreed to in the contract.
3.2 Q uality A ssessm ent

Measurement criteria for determining quality should be outlined in the contract.

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4.0 L E G A L ID E N T IT Y A N D SIG N IN G A U T H O R IZ A T IO N
Before a contract is prepared, it needs to be determined if the contractor is a

corporation, a partnership, a professional corporation or an individual.
The correct legal entity is important for insurance purposes, possible third party claims
and any future legal action. It is also important to ensure that the person signing the
contract on behalf of the contractor is authorized to do so.
A search through the Ministry’s direct access to CORES (the Corporate Registry
System) will provide the following information on corporations, professional
corporations and partnership:
• legal name, address and status (active or inactive)

• names of directors/partners (if the partnership has been registered)
The contract preparer must verify the legal status of the corporations and partnerships
through CORES. Contact Information Technology to obtain access to CORES.
Contact Financial Services if you are interested in training for the use of CORES.
T h e legal nam e used in the contract is the only ven d or nam e to w h ich invoice
paym ents w ill be issued.
4.1 M inistry
The correct and only legal name for the Ministry to enter into contracts is “Her
Majesty the Queen in right of the Province of Alberta, as represented herein by
the Minister of Tourism, Parks and Recreation or Minister of Culture and
Community Spirit.”
The person authorized to sign the contract on behalf of the Ministry is the
expenditure officer. For expenditure officer limits, refer to Ministry Financial
Policies and Procedures at:
s 20(1 )(m), s 25(1)
4.2 C orporation
The correct legal name must be used consistently throughout the contract. T he
legal nam e used in the con tract is the only ven d or nam e to w h ich all
paym ents w ill be issued.

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The person or persons signing on behalf of the entity must be properly

authorized to do so. Evidence of signing authorization may be in the by-laws of
the corporation, in the form of a minute passed by the Board of Directors of the
corporation, or can be obtained by a performing a search in CORES. Evidence
of signing authority in any o f the above-mentioned forms must be obtained for
all new contractors and signatories with whom the Ministry is not familiar with.
The corporate seal should be used on a contract, however, if there is no seal the
contractor’s signature on the contract must be witnessed and signed.
The Business Corporations Act requires that an extra-provincial corporation (i.e.,

a corporation which has been incorporated in another province or country) be
registered in Alberta if they are carrying on business in Alberta. Contract
managers should ensure that these companies are registered with Alberta's
corporate registry as an extra-provincial corporation before they start work. A
search of the corporation's name at corporate registry will disclose whether or
not they are registered.
4.3 P artnership
Identify a partnership by using the names of the partners if the partnership does
not use a business name. The firm or trade name of the partnership should be
identified in the contract as follows:
Bert & Ernie’s Construction Partnership. T h e legal nam e used in the contract
is the only vendor nam e to w hich all paym ents w ill be issued. The cheque
will be made payable to Bert & Ernie’s Construction Partnership. Obtain legal
confirmation for the vendor name for all new contractors with whom the
Ministry is not familiar with.
Use the following format on the signature page:
Bert & Ernie’s Construction, a partnership
Per: ____________________________
Bert Smith, a partner authorized to
sign on behalf of the partnership
Per: ____________________________
Ernie Jones, a partner authorized to
sign on behalf of the partnership
The signature of each partner should be witnessed. The signatures and printed
names of each witness should appear to the left of the partners’ signatures.

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The partnership may have an agreement authorizing one partner to bind all
partners. If there is any concern whether the person signing has this authority,
ask that all partners sign the contract or obtain a certificate, signed by the
partners, authorizing one partner to sign the contract on their behalf.
4.4 Individual
If the contractor is an individual, use the full name in the contract. If the
individual uses a business or trade name, record the full name and business name
on the contract, both in the first page and on the signature page, as follows:
• Albert John Smith, operating as Smith Trucking, or
• Albert John Smith, carrying on business in the name of Smith Trucking
The cheque will be made payable to: Albert John Smith, O/A Smith Trucking.
The legal name used in the contract is the only vendor name to which all
payments will be issued.
The individual’s signature should be witnessed and the signature and printed
names of the witness should appear to the left of the proprietor’s signature.
Contracts involving individuals are acceptable only if the contracted work can be
performed without the Ministry imposing employer-employee type
restrictions upon the contractor.
To determine if there is an employer-employee relationship, you must examine

and analyze the terms and conditions of the worker’s employment as it relates to
the following factors:
• Who controls how the work is done?
• Who owns the tools used?
• Does the contractor have a chance of profit or risk of loss?
• How much integration is there between the contractor and the
Ministry?
• Does the contractor work for other customers?
4.5 Indian Bands/First Nations
Indian bands are not considered legal entities and therefore cannot enter into
enforceable contracts. Any contract with the Ministry must be made with a legal
entity with capacity and authority permitting it to enter into a contract. Many
Indian Bands have formed companies for this purpose. There are Federal and
Provincial Statutes concerning this. Ensure that the company name is used in the
contract. If you have any questions, consult Financial Services.

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4.6 Affidavit of Execution
An Affidavit of Execution is a written statement, sworn by a witness before a

Commissioner of Oaths, verifying that the witness did see a particular person
sign the contract.
An affidavit is generally only completed when authorized by legislation that

permits or requires the proof of certain facts by affidavit. The purpose of an
Affidavit of Execution is to provide evidence that the signatory executed the
agreement and was of age. The Land Titles Act requires contracts that are
registered at the Land Titles Office (such as leases or mortgages) must have
accompanying Affidavits of Execution. This is not required for documents
executed by corporations under corporate seal. If a corporation does not sign
under seal, Land Titles requires an Affidavit of Execution and an Affidavit
Verifying Corporate Signing Authority (see Form 31.1 of the Land Titles Act
Form Regulation 480/81, as amended).
In instances where there is no legislative authorization for an affidavit but there

is concern as to the identity or reliability of a signatory (i.e. for all new
contractors or signatories with whom the Ministry is not familiar with), a
Statutory Declaration can be prepared and used in a similar manner as the
Affidavit of Execution.
If you have any questions or concerns in regard to when and how to use
Affidavits of Executions or Statutory Declarations, contact Financial Services.
5.0 PAYMENT SCHEDULE
The contract document should include all the necessary details for the payment of
invoices. Payment should not be made prior to the receipt of goods or services except
where an advance payment is required as a normal business practice (lease contracts).
A schedule of invoice frequency may be stipulated, however, no specific commitment

is to be given to the contractor in terms of payment receipt dates, or any references to
interest on overdue accounts, etc.
The recommended payment term for contract invoices is 30 days.
Ensure that the details set out in the payment schedule add up to the total contract price.
Advise the contractor that payments will be minus any applicable holdback.

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6.0 HOLDBACKS
A holdback is part of an invoiced payment that is held by the Ministry until after the
completion of the contract. Standard contract forms currently stipulate a 10% holdback
for a period of 45 days. This practice is to ensure funds are available to pay potential
third-party claims.
The Ministry’s work is not usually subject to the Builders’Lien Act, however similar
holdbacks are often made to provide creditor protection for claimants under the Public
Works Act. Under the Builders ’Lien Act the holdback on contract payments under
which a lien may arise is equal to 10% of the value of the work done and materials
furnished. This applies for a period of 45 days from the date of issue of a certificate of
substantial performance or the date of completion of the contract a certificate of
substantial performance is not issued. This is a minimum requirement.
Before release of the holdback, the contract must be satisfactorily completed and the
contractor (with WCB account) must submit a Workers’ Compensation Board
Clearance Certificate and a Statutory Declaration. See Section 8.7 for more
information.
Exclusions
The following types of contracts may be excluded from a holdback requirement:
• weather observers
• caretakers
• rental of land
• rental of small equipment for offices
• professional consultants
• geophysical contracts
• computer consultants - time and materials contract
• contracts with provincial Crown corporations and other provincial government
Ministries and agencies
• utility
• maintenance
• contracts of $5,000 or less
• contracts (may be a single contract or a specific type) exempted by the division
head. A copy of the division head approval must be sent to Financial Services.
7.0 GOODS AND SERVICES TAX
The Government of Alberta is exempt from paying the Goods and Services Tax (GST).
The Ministry will not pay the GST for any direct purchases including contract services.

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All standard Ministerial contracts have a clause to the effect that goods and services are
being purchased with Crown funds or by a tax-free Government of Alberta agency and
are not subject to the GST.
A GST Exemption Certificate can be given to the contract on their request.
GST is not to be paid on allowances or reimbursements paid to a contractor. Transactions

in which a contractor incurs GST are considered to be separate transactions from
providing goods or services to the government. If the contractor is GST registered they
are entitled to claim a recovery of that GST through their normal course of business. Our
practice of not paying GST to contractors does not change if the contractor is not a GST
registrant, a public sector body, a charity or a non-profit entity.
8.0 ACCOUNTABILITY
The contract must include a clause requiring the contractor to:
(a) Keep and maintain, in accordance with generally accepted accounting principles,
complete and accurate books, records and accounts of all costs and expenditures
relative to or concerning the services.
(b) On demand, make available to the Ministry or its duly authorized representative
for inspection, reproduction, audit or any other reasonable purpose every such
book, account or record, and supporting documents.
(c) Ensure that the books, records and documents described in clause (a) are not
destroyed without the Ministry’s written authorization for a period of three years
after the conclusion of the services.
9.0 PERFORMANCE SECURITY
9.1 Purpose
The purpose of performance security is to provide the Ministry with some

security for damages and compensation in the event that the contractor fails to
meet the terms of the contract. The need for performance security and the
amount will be based on the estimated risk involved and should not be affected
by the type of security offered. A suggested amount is 10% of the contract value
but it may be higher than 50% for larger construction contracts.

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Conditions that may require security deposits are:

• Requiring the posting of a bid bond for publicly tendered
undertakings.
• Requiring performance, labour and material bonds equal to at least
50% of the contract value, for construction contracts in excess of
$ 100,000 .
• Requiring construction contract maintenance bonds for an amount
equal to 10% of the contract value.
• Requiring financial guarantee of 10% of the anticipated gross revenue
in the case revenue contracts and facility operating agreements.
All terms and conditions pertaining to a financial guarantee must be stated in the
contract. Interest will not be paid on money or like negotiable instruments
received as security, unless specifically provided for in legislation or regulation.
9.2 Form
The security deposit can be in the form of money order, a certified cheque,
performance bond or irrevocable letter of credit. The Ministry of Energy
deposits, records and safeguards the security deposits for the Ministry.
A fully completed security deposit form should accompany all securities. Please
contact Marcy Bresler for more information.
If the performance security deposit is in the form of a letter of credit or

performance bond, ensure that it extends to cover the time frame of the contract
including warranty. Consult with Risk Management and Insurance, Alberta
Revenue, on matters relating to bonding.
The Ministry requires that a performance security deposit extend 60 days past
the contract completion date.
9.3 Use
The security may be used to complete a contract or to bring the quality of the
work to the level defined in the contract. Any balance is returned. In case of a
breach of contract by the contractor, the Ministry may be able to claim damages
in excess of the amount of the performance security.
9.4 Return
The performance security is released when the contract manager verifies the
work is satisfactory and the warranty period has expired. See Section 8-6 for
details.
November 2007 Section 7 - The Contract 7-10

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See Appendix C for the Security Deposits - Policy from Alberta Finance.
10.0 OCCUPATIONAL HEALTH AND SAFETY
Standard contract forms include several clauses under the heading Statutory
Compliance and Occupational Health and Safety. These clauses state that the
contractor/consultant shall:
comply with the Occupational Health and Safety Act and regulations;
inform himself and his employees of responsibilities under the Act and
regulations;
assume the responsibilities of “prime contractor” and implement a safety plan to
ensure compliance with the Act;
provide a written safety plan to the Ministry;
maintain a valid account with the Workers’ Compensation Board or provide
evidence that coverage has been denied or contractor belongs to exempted
industry;
immediately report all work related accidents. See information at:
s 20(1 )(m) s 25(1)
suspend work if notified on non-compliance with the Act, and not resume work
until corrective action is taken.
All Ministry tenders for hazardous work must contain the clause "In order to qualify
their bid, contractors are required to present copies of their valid Certificate of
Recognition. See Section 1-5.8.
11.0 W O R K E R S 'C O M P E N S A T IO N
Under the Workers ’ Compensation Act, the Ministry may be liable for the unpaid
Workers’ Compensation assessment of its contractor for that portion attributable to the
contract with the Ministry.
The Ministry may withhold funds from a contractor who maintains their own account
with the Board until the contractor obtains a Workers’ Compensation Board Clearance.
This will clear the Ministry of its liability for the contractor and final payment on a
contract can be released.
If the Ministry does not obtain a final clearance and the contractor's account is in
default, the Ministry may be liable for payment of the applicable portion of the
contractor's assessment.
Contract managers should require that contractors provide the following:
November 2007 Section 7 - The Contract 7- 11

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• Prior to starting work, the WCB number for the company. This can be
verified by going on the WCB website.
s. 20(1 )(m). s. 25(1)
• Upon completion of the contract, the contractor should provide a WCB

Clearance certifying that the account is in good standing and paid to date.
For Contractors unable to obtain coverage:
• If the contract is denied coverage, a letter from WCB stating that the account
been denied. Contract managers should question why the contractor’s
application for an account has been denied and insist that the contractor try to
rectify the cause of denial. Only in instances when essential services are only
available from contractors who have been denied an account and refuse to
obtain one may the contract manager consider bypassing the requirement for
WCB coverage. Financial Services can be contacted for advice in such
instances.
• A letter from the WCB stating that the contractor belongs to an exempted
industry. WCB coverage is not required. A list of exempt industries is
available at:
s. 20(1 )(m), s. 25(1)
Note: Contact Financial Services for assistance in determining the proper

documentation required. Refer to the Workers’ Compensation Requirements
Flowchart in Appendix C for details.
12.0 INTELLECTUAL PROPERTY
The Ministry's general position is that it should own any intellectual property
arising from a contract. The standard "property and confidentiality" clause included
in the contract forms specifies that intellectual property developed and information and
documents produced by the contractor become the property of the Ministry.
There are however, situations when the standard clause is not appropriate. For
example, if the Ministry is doing research in collaboration with a stakeholder it may be
appropriate to share the intellectual property. Another common example is where a
consultant is retained to teach a course that is also offered to the public at large (e.g., a
First Aid Course). In this situation, the consultant may provide copies of its own
proprietary course materials. It would be unreasonable for the copyright in these
materials to become the property of the Ministry. The situation would be different if
the Ministry paid for the development of the course materials or if the course was
exclusive to the Ministry.
Generally, if you are making any change to the "property and confidentiality"

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clause, the changes should be approved as a non-standard form (for instructions,

refer to Section 7 2.0). There may be circumstances where the changes are minor. For
example, if it is intended that a certain specific document is to remain the copyright of
the contractor, or is to be made public as part of the Agreement. This minor exception
to the "property and confidentiality" clause could be effected in the services schedule.
For example, in a case where stakeholder input is to be sought on a draft report a
provision could be added in the services schedule of a contract form stating:
"Notwithstanding s.16 of this Agreement the parties

agree that the contractor shall release the interim report
to at least three industry stakeholders and incorporate
their comments into the final report."
This kind of change should only be made when the ramifications are understood and
acceptable. For example, in the above example the Ministry would lose any control of
the interim report once it went to the industry stakeholders. Staff should assume that
the report would end up in the newspaper the next day. If this is not acceptable, a more
substantive revision needs to be made. Although minor changes to the standard clause
can be effected in schedules, these changes must be reviewed by Financial Services and
be subject to the non-standard form approval process (even though the change is not
being made by an actual deletion or revision to the contract form).
Refer to Appendix C for more details on Intellectual Property.
13.0 FREEDOM OF INFORMATION AND PROTECTION OF PRIVACY (FOIP)
P art 2 of the FOIP Act places an obligation on the Ministry to ensure the protection of
privacy of individuals through application of sections 32 to 39 of the Act. The
contractor (as agent for the Ministry) is bound by the privacy provisions of FOIP.
The standard contract forms contain a basic wording of provisions of Part 2 of the Act.
Any other required clauses that deal with the protection of privacy matters applicable to
the contract should be included in a Schedule and incorporated in the contract. For
details on FOIP and a copy of the standard FOIP clause used in the contract forms,
refer to Appendix C.
14.0 INSURANCE
As the Ministry follows the government’s Risk Management and Insurance guidelines,
the contract templates specify that the contractor must have insurance coverage.
Risk Management and Insurance Division, Alberta Revenue, does not recommend
removal of the insurance requirements in any contract.

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Insurance provides the contractor with a method of paying for third party claims arising
out of contract performance.
Insurance protects innocent third parties who have suffered damages by being
adequately compensated for the loss they sustained, without the government being
involved.
If the contractor does not have insurance they are in no way relieved of responsibility
for any claim for which they are legally responsible and have to accept full
responsibility for any and all costs associated with such a loss. If the contractor wishes
to remove the insurance clause it will have to be approved by Financial Services.
The contractor can respond to claims without the risk of being bankrupted as a result of
responding to an uninsured claim.
Risk Management and Insurance Division has approved the terminology and the
coverage requirements in the standard forms.
Concerns about the adequacy and type of insurance required in unusual and/or high risk
contracts should be directed to Risk Management. All non-standard contracts
involving aviation or use of explosives must be sent to Risk Management and
Insurance Division for further review.
The “hold harmless” provision is included in all contracts to protect the Ministry in the
event a contractor’s negligence or other action cause injury to a third party or damage
the property of a third party.
The ability to hold the Ministry harmless is dependent upon the financial situation of
the contractor. To ensure there will be adequate funds, the contractor must carry
insurance.
14.1 Certificate of Insurance
The contractor provides proof of insurance coverage by submitting any one of

the following:
• Standard Certificate of Insurance

• Simplified Certificate of Insurance
The applicable Certificate of Insurance should be attached as a schedule to the

contract form. All completed certificates must have the signature of an
authorized agent of the insurance company. Faxed copies of the certificate
may be accepted.

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Insurance coverage requested in the contract is indicated on the certificate.

Depending on the project, contract managers should use the proper certificate
to ensure that the insurance coverage requested is adequate. In most instances,
the Standard Certificate of Insurance should be used.
Contractors must ensure that subcontractors have the required insurance

coverage. For high-risk or significant contracts, the Ministry can request
contractors to provide copies of certificates of insurance from their
subcontractors.
The Simplified Certificate of Insurance should be used when:
• the contract is low risk; or

• there is a need to require a consultant to have professional liability
coverage.
Note: Consultants should be advised in writing if they are required to

carry professional liability coverage. Contact Risk Management
if in doubt whether a certain type of consultant should be
required to carry professional liability insurance.
The Short Form Agreement requires the contractor to provide a certificate of

insurance when requested by the Ministry. Generally, we should request the
certificate prior to commencement of work. In low risk contracts, the contract
manager may in appropriate circumstances waive the requirement to provide
the certificate or require it after the work has commenced. Examples of such
instances are:
• when dealing with a large organization or public body like the University
of Alberta or the Government of Saskatchewan where we are not
concerned about their ability to pay a damage claim; or
• where risk is nominal and the work needs to start immediately.
The contract manager will be responsible for justifying why the certificate was
not requested prior to commencement of work.

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14.2 Certified Copy of the Policy
The standard contract forms also allow the contract manager to request a
certified copy of the actual policy. A certified copy is a copy of the actual
policy and should be signed by an authorized agent of the insurer. This policy
should include all policy wordings and endorsements forming part of the
policy. A policy photocopy, which is rubber stamped "certified copy" by an
agent, is acceptable only if it also includes the agent's original signatures.
Certified copies are not needed for automobile liability coverage as the policy
form is dictated by statute.
Only in certain circumstances (e.g., for high risk or significant contracts)

should the certified copy of the policy be requested. If a certified copy is
requested, the contract manager must thoroughly review the policy with Risk
Management. All requested coverage must be included in the policy.
Contact Risk Management for any questions regarding insurance requirements.
14.3 General Liability
All contractors must maintain General Liability in an amount not less than
$2,000,000 per occurrence insuring against:
a. Bodily Injury and Property Damage (including loss of use thereof)

arising out of the negligent acts of the insured
b. Personal Injury (slander, defamation of character, wrongful arrest)
c. Non-Owned Automobile Liability
Additional extensions of coverage as outlined in the contract may be required.

Refer to Appendix B for additional definitions.
Automobile Liability
All vehicles operated or licensed in the name of the contractor and used in the
performance of the contract must be covered by at least one million dollars
($1,000,000). Automobile liability insurance provides coverage of bodily
injury and property damage arising out of the use or ownership of a covered
vehicle.

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Errors and Omissions
All contractors providing a professional service (for example, engineering or

medical services) must be required to carry Errors and Omissions insurance of
at least $1,000,000. This insurance provides coverage for liability arising out
of a professional’s error or omission.
General liability policies written for professionals exclude any loss due to
professional errors. It is necessary for professionals to carry both general and
Errors and Omissions coverage.
Errors and Omissions insurance should not be requested from writers or

editors.
Aircraft and Watercraft Liability
All aircraft or watercraft owned by the contractor and used in the performance
of the contract must be insured against liability risks of at least $2,000,000.
The contractor must also carry non-owned coverage if an aircraft or watercraft
is hired for a portion of the work.
Property Insurance
Provides coverage for loss or damage caused by an insured peril. All property
and equipment owned by the Ministry is insured by the Province of Alberta
and should not be insured by the contractor. The exception is property under
construction, which must be insured by the contractor under a ‘course of
construction’ policy, also naming the Ministry as owner.
For further information, refer to Insurance Policy Evaluation, Appendix B.
14.4 Expiry Dates
Insurance coverage in the contract must be in force from the commencement

date to satisfactory completion. This includes any extensions to the contract.
Consider whether the coverage should extend to a warranty period if there is
one. Policy expiry dates must be recorded and renewals or replacing policies
or certificates must be requested prior to the expiry date. Failure to provide
replacing policies should result in the Crown exercising its right to terminate
the contract in accordance with the standard Termination clause.

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14.5 Cancellation Notice
Thirty days advance notice to the Ministry is required in case of cancellation or

material change (material change is one which affects the coverage provided,
for example, limit change, deletion of name insured, etc.) to the policy.
14.6 Removal of the Insurance Requirement N o t R e c o m m e n d e d
Risk Management and Insurance Division does not recommend the removal of
the insurance requirement from contractors' and consultants' contracts. They
are concerned about the probable misunderstanding that this may cause. For
example, the contractor or consultant may think that if the insurance
requirement is removed, it somehow relieves them of responsibility for their
acts that injure a third party or damage the third party's property. This is not
the case at all as the consultants’ responsibilities remain and are set out under
the hold harmless clause.
The requirement for consultants to carry liability insurance is primarily for

their benefit, not the Ministry’s. An injured third party must be compensated,
and although it’s true that the Ministry may end up responding to an uninsured
claim if the contractor cannot, this usually only happens after the courts have
exhausted all financial recourse against the contractor. In the process, the
contractor could be bankrupted. The effects can be devastating to the
individual who is operating as a sole proprietor and therefore doesn't have the
protection offered by a limited company.
When consultants question the need for insurance, they should be encouraged
to sit down with their general insurance broker to discuss their insurance needs.
Many insurers are now offering package policies for persons operating out of
their homes at very reasonable prices. (Many consultants assume their home
insurance will cover their computers and other office equipment when, in fact,
their insurers could refuse to cover these “business contents”). The liability
coverage also pays for defending the consultant if they are named in a lawsuit
and this benefit alone would more than offset the premium charge.
For the above reasons, removal of the insurance requirement clause is not
recommended. There may be low risk situations where, for example, a
consultant is preparing a report at his office only and would not interact with
anyone else. If they still refuse to obtain insurance, and the Ministry wants to
contract with the consultant, the insurance clause could be deleted only after it
is pointed out to the consultant that their liability for claims is in no way
diminished and under no circumstances would they be covered by the
Province’s insurance.

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15.0 CONTACTS
The standard contract forms include a space for the ‘designates’ for the Ministry and
the contractor. The persons designated will receive all notices, payments, statements,
reports, or other communications required under the Agreement.
16.0 WITHHOLDING TAX
Revenue Canada requires that a 15% tax be withheld on payments to non-resident

individuals, partnerships or corporations for non-employment related services
performed in Canada.
A non-resident is considered to be a person who remains in Canada for less than 183
days in a calendar year. A company whose head office is not in Canada is subject to
this tax.
Withholding is not required for reasonable travel expenses if the non-resident provides
adequately supported receipts. Non-resident successful bidders should be advised of
this requirement at the time that a contract is signed.
Financial Services will calculate the deduction and arrange for the tax to be remitted to
Revenue Canada. Notices of deduction will be issued to the taxpayers annually.
Request for a waiver (partial or full) of the amount required to be withheld may be
submitted by the contractor to the District Taxation office no later than two weeks prior
to commencement of the service. The expenditure officer should attach a copy of the
waiver letter to the copy of the contract sent to Financial Services.
For employment related services, contact Human Resources Division.
17.0 USE OF SUBCONTRACTORS
The Ministry’s standard contract forms contain a Non-Assignability clause, which

states: “The Contractor agrees that he will not assign this Agreement, or subcontract
any of the work without the prior written approval of the Ministry, and any assignment
or subcontract made without that consent shall be of no effect.”
Subcontracts are common in construction contracts, but seldom in service related

contracts. The contractor has prior approval from the Ministry for any proposed
subcontracting. The subcontractor should be made aware of all the statutory conditions
that apply such as Freedom of Information and Protection of Privacy Act (FOIP),
Occupational Health and Safety Act and Workers' Compensation Board Act.

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18.0 DATE OF CONTRACT
The contractor is the first to sign the contract. This allows for the Ministry to maintain
control over the contents of a contract that it intends to sign.
At the time of execution, minor corrections can be made if initialed by all parties to the
contract.
The date of the contract is to be the date the expenditure officer signs the contract.
Work should not commence until the contract is signed. The Ministry may be at risk
for any work done on its behalf prior to the date of the contract.
19.0 TERMINATION
The Ministry’s standard contract forms contain a Termination clause stating the
requirements to terminate the contract. The contract may be terminated giving
appropriate notice to the contractor or immediately if the contractor is a default.
Notification must be in writing and if the contractor is in default the remedies or
actions that are required from the contractor.
20.0 REVIEW OF CONTRACTS
20.1 FINANCIAL SERVICES REVIEW

The following contract tender documents, along with a Contract Tender Approval Form
must be sent to the Financial Services for review prior to advertising:
♦ All Contract Tender Packages for contracts with an expected value of over
$50,000.
♦ All Contract Tender Packages where the standard contract template has been
modified.
♦ All contracts greater than $50,000 that were not pre-audited at the contract
tender stage
The following contracts, along with a Contract Summary and Approval Form, must be
sent to Financial Services for review prior to contract signing:
♦ All contracts greater than $50,000.

♦ Contracts amendments with a new contract total greater than $50,000
♦ Any contract where the standard template has been modified
♦ All third party contracts
♦ Any contract, amendment or cost overrun memo requiring Deputy Minister
signature

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Each contract only needs to be reviewed by Financial Services once. If the contract
has been reviewed at the Contract Tender stage it does not need to be reviewed again
at the Contract Award stage unless there are significant changes to the contract since
the original review. Significant changes would include changes to the terms and
conditions, such as insurance or performance security requirements, or major changes
in the scope of work to be performed.
Each contract or contract amendment needs to be accompanied by the appropriate

coversheet for data entry into CAS. There are 2 different cover sheets:
(1) Contract Tender Approval Form
This form is used when a contract tender package is pre-audited by Financial

Services. The top portion of the form is completed and sent in with the tender
package for approval prior to advertising. The Financial Services
representative signs the top portion of the form.
Tender packages with an expected contract value of over $50,000 require

financial services review prior to advertising.
After the contractor has been chosen, the Certification Officer completes the
remainder of the form and signs that there are no significant changes from the
original contract form that was pre-audited.
Significant changes would include changes to the terms and conditions, such as
insurance or performance security requirements, or major changes in the scope
of the work to be performed. If there are significant changes the contract
should be pre-audited again.
The Certification Officer will need to ensure:

• All necessary performance securities and certificates of insurance have
been received, included WCB number.
• A contractor identification search has been done.
• The contract document is signed by the contractor and sealed or witnessed
as required.
(2) Contract Summary & Approval Form
This form is used for all other contracts and contract amendments. Each time a
contract document is sent to Service Alberta it needs to have a form attached. The
form serves as a summary of the contract, a file document and as a summary for entry
into CAS.
20.2 REVIEW BY CHIEF INFORMATION OFFICER - Information

Technology contracts

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The following contracts must be sent to the Chief Information Officer (CIO) for review
prior to contract signing:
♦ All information technology system development, maintenance and support
contracts.
♦ Contracts for non-standard computer equipment, e.g. equipment not on standing
offer, large network printers.
Information Services should be involved in the planning stage of all system

development and improvement projects. If the contract is over $50,000, Information
Services will also obtain the required Financial Services review.
20.3 REVIEW BY PARKS, CONSERVATION, RECREATION AND SPORT

(PCRS) DIVISION -Parks Revenue and Facility Operating Agreements
The following contracts must be sent to PCRS, Policy & Program Coordination
Branch, and as required, the Heritage Protection and Recreation Management Branch
for review prior to contract signing:
♦ All PCRS Division contracts generating revenue for the Ministry.
♦ All Parks Facility Operating Agreements including the Operating Method
Proposal Cover Sheet.
♦ All invoices to be paid to the contractor on Parks Revenue Contracts and
Facility Operating Agreements.
♦ Any subsequent amendment or cost overrun memos relating to Parks Revenue
Contracts and Facility Operating Agreements requiring Deputy Minister
signature.
21.0 CONTRACT APPROVAL
An expenditure officer with proper signing authority must sign all contracts, to certify
that:
• the amount of the proposed expenditure is fair and just

• the purpose of the proposed expenditure is necessary and is consistent with the
reasons for which the money was made available
• funds are available to cover the proposed expenditure
• all the necessary terms and conditions under which the services will be
performed are covered in the contract
• the contract is complete, non-contradictory and legally enforceable
Signing authority limits are listed in Section 1 6.0

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Contracts or amendments to contracts in excess of $350,000 require the approval of the

Deputy Minister. The contract manager must not proceed with the work until the
proper approval is obtained. In an emergency or unusual situation, the Deputy Minister
must be notified immediately. Financial Services must review the contract and
amendments before it is sent for Deputy Minister's approval.
22.0 ADMINISTRATION
Service Alberta - Accounts Payable normally assign a unique number to the contract,
e.g. Contract # 04MIK00080AB. The 12 alpha-numeric contract number uses the
following format YYVVVPPPPPAA:
YY ( 04) - the last 2 digits of the fiscal year of the commencement date of the contract
VVV (MIK)- the first 3 characters of the vendor name or contractor's surname
PPPPP (00080)- 5 character program code
AA (AB) - indicates that this is the second contract, for the same contractor, within the
same fiscal year. e.g. AA would be the first contract, AB is the second and AC would
be the third contract, etc.
Two originals and copies of each contract are distributed as follows:
• Contractor - original signed contract
• Service Alberta - Accounts Payable - original signed contract

- completed Executive Summary/Contract Cover Sheet
- copy of incorporated materials
- copy of security deposit form (if applicable)
Incorporated materials are written materials that are attached to or form an

integral part of the contract (for example, appendices and all related schedules,
etc.). Do not send copies of maps, technical drawings or other bulky
information. It is sufficient that these are available in the originating office if
required.•
• Division - one photocopy

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22.1 Contract Document Checklist
Step Verified Date

Correct contract form used.
Legal contractor name is consistent throughout.
Commencement and termination dates are completed.
Filled in the amount of security required or "0" if not
required.
Expenditure officer signature appears on the correct line
and authority is adequate to sign.
There is sufficient lead-time for ADM/DM signature.
Certificate of insurance is attached which covers the entire
contract period.
WCB # or clearance is on file.
Contract date is before the commencement of the contract
work.
Necessary schedules are attached, completed accurately
and properly identified in the contract.
All blank spaces have been properly filled in.
22.2 Contract Tender Approval Form or Contract Summary & Approval Form
Checklist
Step Verified Date

Legal contractor’s name and address is correct and
complete. Contact Financial Services to conduct a search
through the Ministry’s direct access to CORES (the
Corporate Registry System).
Expenditure coding is present and correct.
Project description is accurate and informative.
Expenditure officer/contact person area has been
completed.
Contract total is accurate.
Commencement and completion dates match the contract
document.
Security and holdback areas have been properly completed.
Sufficient bid information has been provided.

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SE C T IO N 8 - M A N A G E M E N T A N D A D M IN IS T R A T IO N
1.0 MONITORING PERFORMANCE
The Contract Manager (Certification Officer) is responsible for monitoring and

administering the contract to ensure that work is proceeding in accordance with the
contract terms and that progress billings, if any, relate to the work performed to date.
1.1 Performance Milestones
Progress billings relate to performance "milestones" identified in the contract

documents. The contract manager must ensure that the required amount of
work has been satisfactorily completed before approving a progress billing.
1.2 Performance Quality Assessment
• Engage a person with specialized knowledge if required.

• Measure the quality according to the criteria stipulated in the contract.
• Measurement standards must be objective and fair.
• Document any deviation in quality.
• In normal circumstances, give the contractor the opportunity to bring
the work up to standard.
1.3 Service Management
Measuring and monitoring contracted service standards are the heart of contract
management. This is usually done by analyzing ongoing reports, observing
service delivery, sampling service offerings and financial audits, as appropriate.
At a minimum, strict checking of contractor invoices for adherence to unit
prices and volumes is necessary.
Surveys of user groups to determine satisfaction levels may also be appropriate.

Adequate processes should be in place for user groups to comment in specific
and verifiable ways.
It is mandatory that service deficiencies be communicated to the contracted

service manager immediately.
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2.0 AM ENDM ENTS
In general, contracts can be amended by agreement between the parties at any time for
any purpose. Amending a contract means changing some of the terms of the original
agreement. This may include extending the time or increasing the total amount
payable under the contract. An amendment may not be valid unless there is some
consideration given by both parties.
An amending agreement does not replace the original agreement. It becomes part of
it, so always make reference to the original agreement and any prior amendments in
the amending document.
Amendments require approval in writing and must be signed before the expiration
of the original completion date. The contract manager must sign a memorandum
that outlines the changes to the contract. Formal amendments, signed by the
contractor and an expenditure officer with appropriate approval limits, are required if
any of the following conditions occur:
• An increase in unit prices for a unit price contract;
• A price increase that exceeds the lesser 10% or $25,000 of the original contract
amount,
• A price increase that when added to previous increases, exceeds the lesser of
10% or $25,000 of the original contract amount,
• Extra work, if the contract does not contain a provision contemplating such
work may be performed.
If an amendment results in the total contract price exceeding the signing authority of
the expenditure officer who signed the original contract, it is necessary to get
authorization from an expenditure officer with the appropriate spending limit.
Signing authorization for amending agreements must be the same as the original
contract, or higher if the amended contract is now over the original Expenditure
Officer’s signing authority.
Exceptions: The Contract Manager may sign the following amendments:

• Expenditure contract extensions as long as the contract has not already
expired and the amendment does not extend the contract into next fiscal
year.
• Amendments to Parks Revenue Contracts and Facility Operating
Agreements that do not affect the term and/or dollar value of the contract.
• Change Order requests on construction contracts requiring immediate
action by the contractor, up to the lesser of 10% or $25,000 of the contract
value.
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When a time extension becomes necessary, ideally an Amendment to

Memorandum of Agreement should be completed and signed by the contractor
and the contract manager before expiration of the original completion date.
Time extensions may be informal, but difficult to enforce.
For both formal and informal amendments, the contract manager must:
• verify that insurance coverage and security deposits remain in effect
until after the new completion date; and
• forward to Service Alberta, either:

♦ a copy of the formal amendment; or
♦ a memorandum giving details of the extension.
If an amendment is under the 10% or $25,000 limit, a cost-overrun memo can be

prepared. It is to be sent from the Certification Officer to the Expenditure Officer
asking for an approval of the over-run. Once approved the memo is sent to Service
Alberta for entry into CAS.
If the amendment requires the Deputy Minister’s signature, it must be appropriately

reviewed by either Financial Services or PCRS. The Deputy Minister will not accept
contract documents not accompanied by the appropriate cover form for signature.
Price increases affecting construction contracts must be approved in accordance with

Treasury Board Directive 02/05 - increases to a construction contract which in total
exceed the greater of $100,000 or 10% of the net amount of the original contract will
be summarized and published in the Alberta Gazette.
Caution should be exercised when amending a contract that was tendered. If the
amendments take the contract outside the scope of the original Invitation to Bid,
unsuccessful bidders may have a cause of action against the Ministry. Caution should
also be exercised if the amendment increases the value of the contract above the limits
set by the Agreement on Internal Trade.
3.0 BREACH OF CONTRACT
Immediately contact the appropriate Division Area Manager, Executive Director

and/or Assistant Deputy Minister, followed by Financial Services, before taking action
on any breach of contract, including unsatisfactory work. The Ministry may:
• take no action (let it go)
• require the work to be satisfactorily completed
• encourage amendmentof the contract
• pursue damages
• terminate the contract
The Ministry should mitigate the damages.

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3.1 Require the Contractor to Complete the Work
Communicate in writing with the contractor what is required to complete the

contract:
• Be specific on what we require and when
• Reference the areas of the contract that have not been met
3.2 Charge for Damages
The Ministry may be able to recover damages if this is permitted under the
terms of the contract, or charge for damages and press for completion. In either
case it is important to keep records of all damages incurred by the Ministry, e.g.
invoices for work remedied by the Ministry, evidence of late charges or extra
costs incurred by the Ministry, staff costs and third party costs.
3.3 Terminate the Contract
After discussion with Financial Services, if the decision is made to terminate

the contract, take the following steps:
• Advise the contractor in writing that the contract has been terminated.
• Estimate carefully the cost of having another contractor complete the

project, including the cost of the delay.
• Calculate “damages”. This is the amount over the original contract that
will be paid to complete the work plus any costs associated with the
delay.
• Advise Financial Services and the contractor that an amount equal to

the damages will be deducted from the performance security and the
holdback and any contract earnings payable will be held until the
damages are collected.•
• Offer the balance of the contract to the next lower bidder, or start the
process again and proceed as if the project were new, beginning with
the bidding process.
4.0 DISPUTE RESOLUTION
A set of guidelines for contract dispute resolution, the Dispute Resolution Process for
Government of Alberta Construction Contracts, Edition 1, 1997 has been developed
by the industry and the Government of Alberta. This is available from the Queen’s
Printer Bookstore.

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This document outlines the mandatory steps required for negotiation, mediation and
arbitration. It also outlines guidelines for the partnering approach to dispute
resolution.
Elements of the dispute resolution process may provide guidance in resolving disputes
involving non-construction contracts.
5.0 PROCESSING PAYMENTS
5.1 Billing
Contractors should be advised to send their invoices directly to the contract

manager immediately after work is completed and accepted. Invoices for
progress payments can be submitted over the life of the contract as specified in
the Agreement. If applicable, travel and other expense claims for the period
should be attached.
Invoices should clearly identify the contractor and the contract number. The
contractor should sign invoices that are not on printed business letterheads.
For time based contracts, the invoice should state the number of hours worked
and the work completed.
5.2 Invoice Procedures
All contracts must be processed using the Contract Administration System

(CAS).
Before approving invoices, the contract manager must ensure that the services
have been performed satisfactorily and according to the terms of the contract.
The contract manager must also ensure that:•
• original invoices, including progress billings, are matched to payment

schedules set up in the contract
• invoice is approved by expenditure officer/certification officer
• Invoices has been marked, initialed and dated that goods and services
were received.
• IMAGIS coding and contract number is indicated
• original invoice is forwarded to Service Alberta - Accounts Payable for
processing
• copy of invoice is retained in the contract file

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For contracts over $350,000, invoices do not require the Deputy Minister’s
approval if they are in agreement with the contract signed by the Deputy
Minister. The officer designated in the contract form, e.g. certification officer,
must approve the invoices to:
• verify performance of the services (or percentage of the work

completed); and
• certify that the conditions of the contract have been met.
Proof of payment is available through IMAGIS APSG 7001 Expenditure

Distribution reports.
Payment terms (ie, 30 days, should be based on the date invoice is approved and
not the date of the invoice)
5.3 Assignments and Third Party Claims
Assignments where the contractor has transferred payment to another party are
not accepted and divisions/regions must not sign, acknowledge or agree to any
form of assignment. If you receive any claim, garnishee request or
assignment, contact Financial Services as soon as possible.
A third party is a person other than the principals to a contract. A claim could
arise when a third party suffers damages as a result of the actions, or
negligence, of the contractor or the Ministry.
All forms, correspondence or other material regarding assignments or third

party claims are to be forwarded immediately to Financial Services.
5.4 Deducting Holdbacks
If a contract specifies that holdbacks apply, Service Alberta - Accounts Payable

will deduct the indicated amount from the contractor’s payment. The details of
the holdback must be specified in the appropriate section of the Contract
Summary and Approval form/Contract Tender Approval form in order for it to
be deducted by Service Alberta.

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5.5 Final Invoice
For final invoices, the words “Final Invoice” should be written on the face of
the invoice before it is submitted to Service Alberta - Accounts Payable. If
there is no holdback but there are concerns about payments to subcontractors,
consider having the contractor sign a Statutory Declaration (see Section 7.0
Statutory Declaration').
Contract managers should check with WCB to ensure the contractor's account is
in good standing before making final payment.

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5.6 Process for Multiple Payments on a Contract
Regular and Consistent Payments
Regular and consistent payments are those payments where the amount and the
frequency of the payments are known upon signing the contract. After the
contract documents have been signed, a memo should be prepared and
submitted with the contract documents. The memos should outline the
Expenditure Officer authorization to release the regularly scheduled payments
to the vendor on a specific date each month.
Irregular Payments
If the frequency or the amount of each payment cannot be determined after

signing the contract, a memo accompanied by appropriate backup should be
sent when the payment is required. The memo should indicate the contract
number that the payment is to be applied to. Please note the sum of the
payments should be equal to the total contract amount.
Cost Overrun
Cost overruns occur when the sum of the contract payments exceed the total
maximum contract amount. If the overrun is less than 10%, a cost overrun
memo must be completed and signed by the Expenditure Officer authorizing the
excess amount. If the overrun is greater than $25,000 or 10% of the original
contract amount, a formal amendment to the contract must be prepared.
Rush Payments
If an urgent payment is required contact Accounts Payable-Contracts & Grants.

Indicate the amount of the payment and the vendor to whom the payment is to
be made. Accounts Payable will then send an IBM Manual Cheque Requisition
form to the Accounting Officer for signature. The Accounting Officer should
review all relevant documents relating to the payment to ensure accuracy and
proper authorization. Upon completing the review and ensuring all documents
are in order, the Manual Cheque Requisition form should be signed and sent
back to Accounts Payable. The Accounting Officer should then follow up with
Accounts Payable to see when the cheque will be available.

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6.0 RELEASE OF PERFORMANCE SECURITY
Performance securities are typically used by Parks and Protected Areas for large
contracts, such as contracted site operations or construction. The performance security
is released when the contract manager verifies the work is satisfactory and the
warranty period has expired. The expenditure officer signs and submits a Release of
Contract-Related Securities to Marcy Bresler and retains a copy. The release form
should include the following information:
• contract number
• contractor’s legal name - must be the same as on the contract
• project number if applicable
• expenditure officer’s signature
If some segments of work are successfully completed and the finalization of the
contract is delayed for a lengthy period, it is possible to request a partial release of the
performance security. Any release should be in proportion to the amount of work
done (50%, 75%, etc.). Before requesting a partial release, the expenditure officer
must be reasonably confident that the contractor will satisfactorily complete the work
and there is a sufficient security and holdback to pay for the work not done. If there is
a warranty period, a partial release is not possible.
7.0 RELEASE OF HOLDBACKS
The expenditure officer requests the holdback be released after the contract is
satisfactorily completed and it is reasonably certain there are no outstanding third
party claims.
Complete the Release of Contract-Related Securities form to release holdback funds

and submit it to Service Alberta - Accounts Payable with the following information:•
• contractor’s legal name and address

• last day of work on the contract
• contract number
• expenditure officer’s signature
• a copy of:
♦ Workers’ Compensation Board Clearance Letter; or
♦ letter stating that the application for an account has been denied; or
♦ letter stating that contractor belongs to an exempted industry.
• Statutory Declarations for contracts over $25,000

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Workers’ Compensation Board Clearance: Upon completion of the contract and

before releasing a holdback, the contractor (with WCB account) should submit a WCB
Clearance Letter. The letter certifies that the contractor has an account in good
standing as of the completion date of the contract, and that all funds payable under the
contract may be released to the contractor. Contractors can obtain WCB Clearance
Certificates online through the Direct Employer Clearance Certificates (DECC)
service available at: http://decc.wcb.ab.ca or by contacting WCB Clearances at
(780) 498-3999, FAX (780) 498-7999.
For contractors without a WCB account, attach a copy of letter stating that the
application for an account has been denied or that the contractor belongs to an
exempted industry.
Statutory Declaration: The Statutory Declaration By Contractor states that all debts
incurred by the contractor in performing the contract have been paid, with full details
of any exceptions, and the contract has been completed in full. A Statutory
Declaration is always required before the release of a holdback. A Statutory
Declaration may also be requested if there is any reason for concern about payments to
employees, subcontractors, etc.
The following general rules apply:
Contract Amount Statutory Declaration
Under $5,000 Not required

$5,000 - $25,000 Not required, accept if offered
Over $25,000 Required before holdback can be released
To protect the Ministry and third parties, no holdbacks will be released by Service
Alberta - Accounts Payable until 45 days from the completion date of the contract.
The request for release of funds however, should be submitted as soon as possible
after contract completion.
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SE C T IO N 9 - C O N T R A C T C O M P L E T IO N
1.0 EXIT STRATEGY
Under the Accountability Framework, ministries should establish a contract exit

strategy to ensure the final contractual requirements are met.
Contract close out begins when the contract is physically complete, that is, all the
services have been performed and products delivered. Close out is complete when all
administrative actions are completed, all disputes settled and final payment is made.
As part of the exit strategy determine if an interview with the contractor is required.
2.0 EVALUATING THE CONTRACT
After the contract has been completed and any performance security and holdbacks
released, it is time to complete the file. The contract manager evaluates the contract
and the contract process. The degree of effort for post-evaluation that is
undertaken depends on the significance and importance of the contract.
Thorough evaluations will be of value to management in improving the contract

process. Well-documented evaluation reports can provide good support for next
year’s budget submission.
The questions you will find in this section are to assist in thinking about the
evaluation. Recommendations, if any, will follow. Bear in mind that any written
evaluation is subject to the Freedom of Information and Protection of Privacy Act
(FOIP). Keep written comments factual or specify when an opinion is being
expressed.
2.1 The Contract
Factors to consider:
• Was there any departure from the planned quality or quantity of output or
input specifications?
• Did the contract have an unexpected impact on the project and the
program?
• Were there lapses in schedule, quantity or quality of the service or product?
Explain.
• Were there unexpected obstacles? Identify and explain the response to
shortcomings and obstacles.
• Did the contract affect internal relationships inside the Ministry?
• Were there any residual benefits to the Ministry?
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• Did staff get new ideas or approaches for the future?

• Were any unsuspected problems uncovered?
• Could the problems encountered have been prevented?
• Should the original specifications, solicitation documentation and contract
be reviewed in light of the above?
• Any recommendations regarding future specifications and terms of
reference?
• Was the contract assignment appropriate for meeting the needs of the
project or program?
• Were the objectives clearly defined, complete and appropriate to the
contract?
• Were all risk, critical success factors and possible constraints on success
identified?
• Were timeframes and target dates realistic?
• Was the estimate for the maximum contract value reasonable and how did
it compare to actual bids and contract costs?
• Were the names and positions of the Ministry’s contact persons properly
identified for each phase of the contract?
• Were the project location considerations clearly identified and explained?
• Were the input specifications appropriate for the assignment?
• Were the methods and procedures for fulfilling the contract assignment
efficient and effective?
• Were the quantity and quality measures appropriate for tracking and
evaluating the progress of the contractor?
• Were the inspection, monitoring and progress reporting methods
appropriate?
• Were realistic risk protection instruments included in the contract?
• Were progress payments and holdback provisions included and properly
administered?
2.2 The Contractor
It is important for the contractor to have feedback about the assignment from
the Ministry’s perspective. Also, the contractor may have suggestions for the
contract manager to follow for future assignments.
The questions may identify points to discuss with the contractor. It is not
recommended as a ‘report card ’ to be given to the contractor.
Do the capabilities o f the contractor allow the Ministry to consider him/her

for future contracts?
Have we identified the strengths and shortcomings of the contractor?
Was the assignment completed within the original or a revised and
approved schedule and budget?
Was the work carefully planned?
Were appropriate progress reports made?
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• Did the contractor work well with Ministry staff or stakeholders?

• Did the contractor adequately supervise his/her staff, if applicable?
• Did the assignment meet its objectives and were the results supported by
adequate evidence, if applicable?
• Would the Ministry hire the contractor again?
Professional Consultant Contractors
• Was the purpose, scope, general plan of procedure, type of results

anticipated and terms of reference clearly defined in writing and reviewed
by the consultant?
• Was the work to be performed by the Ministry carefully planned and
clearly communicated?
• Were appropriate progress reports made?
• Did professional staff conduct themselves in a professional manner? Did
they demonstrate professional competence, objectivity and integrity? Did
they understand their role as change agents throughout the entire change
process?
• Did the consultant work constructively with Ministry staff and make
constructive use of the staff? If not, was there justification for using the
consultant’s staff?
• Was the engagement adequately supervised and carried out with a
minimum of disruption?
• Was staff properly trained in principles, methods, skills or techniques used
or applied, so that the improvements suggested or installed could be
properly managed and continued after completion of the engagement?
• Did the engagement achieve the objectives as set forth originally or as
modified during the course of the work?
• Were the solutions developed complete, timely, practical and suited to the
Ministry’s specific needs?
• Was the suggested course of action the most effective and economical from
the Ministry’s point of view?
• Did the recommendations take into account the human element and the
ability of Ministry staff to carry them out?
• Were the objectives, policies, long-range plans and other crucial factors of
the Ministry given proper consideration in the recommendations?
• Were the findings, conclusions and recommendations explained adequately
to the staff responsible for reviewing, accepting or implementing them?
Was the Ministry satisfied with the way these findings and
recommendations were reported?•
• Did the consultant emphasize the importance of carefully planning the

implementation or installation of the approved recommendations? Did the
consultant maintain close contact with, or help during the consideration and
installation of the recommendations?

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• Was the work done within reasonable time and fee limits? Was the
original time and cost estimates realistic? Were all revisions reasonable
and cleared with you in advance?
• How many recommendations were accepted? How many were rejected?
How many modified? Why were some turned down and others adopted?
• What is the evaluation of the usefulness of the consulting engagement?
• Would you retain the consultant again if you had need for his kind of
professional services?
2.3 The Contract Manager/Certification Officer
In afinal evaluation, the contract manager should take time to evaluate his own
performance.
• Were the terms of reference and Request for Proposal (RFP) or tender
documentation sufficiently detailed and complete?
• Did you make full use of the expertise available in the Ministry?
• Were obligations to the contractor met in a timely and co-operative
manner?
• Was the evaluation of proposals or tenders thorough and documented
adequately?
• Was a contract work plan used for monitoring and controlling progress?
• Did the contract achieve its purpose and was a contract the best way to get
the work done?
• Is all the appropriate documentation in the file and available for future
reference?
3.0 CONTRACT FILE DOCUMENTATION
The original signed contract, contract approval form and closing documents (ie, stat
dec, WCB clearance) will be held in Service Alberta’s master file. All documentation
relating to the contract is to be held in the program areas. This documentation may
include:
Planning Phase
• cost benefit considerations and feasibility study

• business case
• risk assessment
• terms of reference

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Award Phase
• bid documents
• bid procedures and evaluation, if applicable
• sole-source justification (if used)
• A copy of the signed contract
• evidence of incorporation, statutory declarations
• evidence of insurance, and any other document required by the contract
• Contract Summary and Approval Form or Contract Tender Approval Form with
authorized approvals
Management Phase
• reports of any inspections, outside reviews or complaints

• agenda or minutes of meetings with the contractor if applicable
• any amendments or extensions to the original contract, along with reasons for
the change
• a record of all monetary transactions, invoices, holdbacks, bid security,
performance security
• evaluation of the contract
• contact person and their phone number, etc.
4.0 RECORD RETENTION
Contract managers should ensure that proper audit trails of the authorizations and
processes performed are maintained and available for review as required.
Refer to the Administrative Records Disposition Authority (ARDA) manual at

s 20(1 )(m) s 25(1) for guidance on the storage, disposition
and destruction of contracts and contract-related documents. Where applicable,
contract documents should be retained until the operational long-term rights and
obligations have been satisfied. Contact your respective program support area or
equivalent for details.

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SECTION 11 - GLOSSARY OF TERMS

Acceptance Agreeing either expressly or by conduct to the act or offer of
another so that a contract is concluded and the parties become
legally bound.
Accountability The obligation to demonstrate and take responsibility for

performance in light of agreed-upon expectations.
Addendum Additional provisions to a contract.
Amendment A change to a term or terms in a contract.
Arbitration An alternative dispute resolution method by which an independent,

neutral third person ("arbitrator") is appointed to hear and consider
the merits of the dispute and renders a final and binding decision
called an award. The process is similar to the litigation process as it
involves adjudication, except that the parties usually choose their
arbitrator and the manner in which the arbitration will proceed.
Assignment The part(s) of a project that are contracted out; also the transfer of
property to be held in trust or to be used for the benefit of creditors.
Award Grant a contract to a contractor.
Authority Refers to whether a signatory to a contract has been authorized by

the party he/she represents to enter into a particular contract. (That
is, does the Ministry employee have Ministry authority to sign the
contract in question).
Benchmark Something that serves as a standard by which others may be

measured or judged.
Bid A statement of what one will give or take for something that is
defined; offer of a price. See tender.
Bid Committee Also Bid Evaluation Committee. A committee formed to review

and evaluate bid submissions.
Bid Deposit Also bid security or bid guarantee. Accompanies a sealed tender.
Used to ensure that bids are submitted in good faith and to bind the
bidder to the bid. Forfeited if the bidder is awarded the contract but
refuses to sign. The bid deposit is typically equal to 5 to 10% of
the bid amount.
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Bid Form A form used by all bidders to ensure that the tendered offers are
consistent in format and the selection of the successful tender is
made in a fair manner.
Bid Package Bid documents containing the information necessary for the bidder
to formulate its bid.
Breach of Contract The failure to do what one promised to do under a contract. Proving
a breach of contract is a prerequisite of any suit for damages based
on the contract.
Capacity Refers to each party's competence and fitness to enter into a

contract.
CARS Corporate Accounting and Reporting System - system used to track

performance deposits.
CAS Contract Administration System - system used to track Accounts

Payable Contracts.
Ceiling Price A set upper limit on the dollar value of a contract.
Certification Officer Manages vendor performance. Also known as the Contract

Manager, Project Controller, Project Manager.
Competitive Bids Bids from a minimum of three vendors
Consideration Recompense, payment given in exchange for a service rendered;

the inducement to a contract or other legal transaction.
Contract A legally enforceable agreement between two or more persons or

parties; also used to describe the terms of a contract or a document
describing the terms of a contract.
Contract Manager Manages vendor performance. Also known as the Certification

Officer, Project Controller, Project Manager.
Copyright A person's right to prevent others from copying works that he or

she has written, authored or otherwise created.
Cost/Benefit An analysis of all the costs of a project compared to the monetary

and other benefits to be expected. Useful in deciding whether to
proceed with a project and in comparing various alternatives.
Criteria A standard on which a judgment or decision may be based.

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Damages A cash compensation ordered by a court to offset losses or

suffering caused by another's fault or negligence. Damages are a
typical request made of a court when persons sue for breach of
contract.
Desired Outcomes Objectives, goals etc.
Emergency A circumstance whereby supplies are required immediately to

sustain critical operations and/or there is a serious threat to life
and/or property.
Execution Validation of a legal document by the performance of all necessary

formalities.
Executive Must be included with every contract. The Executive

Summary/Contract Summary/Contract Cover Sheets includes all the information
Cover Sheet required to enter the contract into the Contract Administration
System (CAS).
Extension An increase in time allowed under an agreement.
Grants Funds given for a specific purpose. There may be conditions

attached.
Holdback A portion of a payment held for a specified time to guard against

claims by third parties. Standard contract forms currently stipulate
a 10% holdback for a period of 45 days.
Infringement Unauthorized use, typically of a patent or copyright.
Invitation to Quote Used when the project can be thoroughly detailed and all that is
(ITQ) needed is a price.
Legally Enforceable A contract that meets all legal requirements.

Contract
Life-cycle Costs The total costs of a project from the planning stage through to the
anticipated future operating and maintenance costs and further to
the site restoration, if applicable.
Lien A charge upon real or personal property for the satisfaction of some
debt or duty ordinarily arising by operation of law.

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Lowest Responsive The lowest cost bid meeting a Ministry’s specified requirements,
Bid including specifications, delivery and warranty.
Low-risk Services Contract services having little or no probability of loss or injury to

third parties and which offer low risk exposure to the Ministry.
Measurement Same as Performance Milestones. Identified points of progress that

Landmarks can be used to determine if contracted work is proceeding
according to expectations. They can also be tied to progress
payments.
Mediation The most popular form of alternative dispute resolution (ADR),

mediation involves the appointment of a mediator who acts as a
facilitator assisting the parties in communicating, essentially
negotiating a settlement. The mediator does not adjudicate the
issues in dispute or force a compromise; only the parties, of their
own volition, can shift their position in order to achieve a
settlement. The result of a successful mediation is called a
"settlement."
Negotiate To communicate on a matter of disagreement between two parties,

with a view to first listen to the other party's perspective and to then
attempt to arrive at a resolution by consensus.
Offer An undertaking to perform an act or give something on condition

that the party to whom the proposal is made performs some
specified act or makes a return promise.
Outcome Something that follows as a result or consequence.
Output Something produced.
Performance The fulfillment of the terms of a legal contract.
Performance Same as Measurement Landmarks. Identified points of progress

Milestones that can be used to determine if contracted work is proceeding
according to expectations. They can also be tied to progress
payments.
Prequalification A method of identifying bidders with the necessary ability, size,

equipment, expertise, etc., for specific types of contracts.
Project The work that needs to be done. An undertaking that requires a

concerted effort.
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Project Controller, Manages vendor performance. Also known as the Certification

Project Manager Officer, Contract Manager.
Public Work Includes the undertaking and all the works and property that may
be acquired, made, built, constructed, erected, extended, enlarged,
repaired, maintained, improved, formed, excavated, operated,
reconstructed, replaced or removed at the expense of the Crown.
Recourse A turning to someone or something for help or protection; the right

to demand payment from the maker or endorser of a negotiable
instrument.
Request for Used when the purchaser knows the function to be performed, but
Information (RFI) has no knowledge of any specific process or product that can meet
the requirements.
Request for Proposals Used when the project has not been completely defined and the
(RFP) Ministry wants the input of a contractor in developing a scheme or
plan within broad general guidelines.
Risk The possibility of loss or injury or liability for loss or injury.
Risk Transfer Transferring liability for loss or injury, frequently by insurance.
Schedules Attachments to a standard contract setting out the specifications,

payment schedule etc. relating to a particular project.
Services Include the provision of expertise, equipment or other resources

where the Ministry is not primarily purchasing supplies. Services
may include the purchase of supplies which are incidental to
provision of the service. Useful labour that does not produce a
tangible commodity.
Solicitation A request for a response, bid, tender etc.
Supplies Materials, equipment, furnishings and other items required by a

Ministry for the transaction of its business, and includes the rental
or lease of supplies which exceed one year in duration.
Tender A written offer to contract defined goods or services at a specified

cost or rate; a bid.
Unit Price The price for a defined unit of a good and/or service.

CT 2015-G-0020 0369
CONTRACT MANUAL APPENDIX A
FO RM S EX H IBITS
A ll tem plates are currently being review ed to m ake sure they

are up-to-date. This list m ay change.
Form Name
Affidavit of Execution
Amending Agreement
Approval for Use of Non-Standard Contract Form
Bid Form Lump Sum Price Contract
Bid Form Unit Price Contract
Bid Form Unit Price Contract Continuation Sheet

Supplement to Page 1 of Bid Form (Fin 19)
Bid Information and Recommendation

Bid Sheet_____________________________________
Contract Category/Type List_______________________
Cost Benefit Analysis (see section 2)________________
Executive Summary/Contract Cover Sheet____________
Release of Contract-Related Securities
Rental Agreement
Rental Agreement (with operator)
Short Form Contract (use for simple projects)
Simplified Certificate of Insurance

Standard Certificate of Insurance___________________
Standard Contract Form - with Standard Certificate of Insurance
Standard Contract Form - with Simplified Certificate of Insurance
Statutory Declaration by Contractor
November 2007 Appendix A A- 1

CT 2015-G-0020 0370
CONTRACT MANUAL APPENDIX B
INSURANCE POLICY EVALUATION
A brief explanation of the components of the General Liability coverage requirements has been
included to provide an explanation of why particular coverages have been requested.
Refer questions about insurance coverage to Risk Management and Insurance, Alberta
Revenue.
GENERAL LIABILITY COVERAGE
Under a general liability form of insurance and with respect to a covered occurrence, the
insurance company will pay all sums the insured becomes legally obligated to pay as damages
due to third party bodily injury or property damage. The insurance company has the duty to
defend any suits against the insured seeking damages for bodily injury or property damage even
if the allegations are groundless. Policies vary as to whether or not defense costs are included
within the limit of liability.
$2,000,000 Minimum Limit
The $2,000,000 limit is an appropriate overall minimum limit for a General Liability policy. A
contractor may, of course, carry more than this, and for some higher risk jobs a higher
minimum limit may be required.
Named Insured
The named insured must be a legal entity and include the full name of the contracting party.
Blanket Contractual - No longer required for GOA Contracts
A basic general liability policy may only include contractual coverage for such things as leases
and sidetrack agreements. The blanket contractual endorsement will bring other types of written
contracts (and sometimes verbal) into the scope o f the policy (as long as the contract is reported
to the insurer). A DESIGNATED CONTRACT endorsement would cover only specific
contracts.
November 2007 Appendix B B- 1
CT 2015-G-0020 0371
Note: A side-track agreement is an agreement between a railroad and a second party

whereby the railroad furnishes side-track facilities on the latter’s premises. The
second party releases the railroad from liability for damages, or assumes the
railroad’s liability for damages to others arising out of the maintenance or operation
of the side-track. In other words, railroads accept no responsibility for their track on
our premises.
Contractors may agree under contract to assume liabilities in addition to those which they
would assume under common law. All contract forms contain a "hold harmless" agreement
which imposes certain contractual obligations on the contractor; although it does not go much
beyond common law, ensuring that the hold harmless will be covered to the extent it is
insurable is still valid.
Contingent Employer’s Liability
Contingent Employer's Liability protects the employer for bodily injury liability from an
employee. It is contingent coverage and will only respond to a suit brought about by an
employee ineligible for coverage under the Workers’ Compensation Act.
Personal Injury
The basic liability policy covers for property damage and bodily injury. The personal injury
endorsement extends the coverage to include libel, slander, false arrest, etc.
Non-Owned Automobile Liability
This is a form of automobile liability normally an extension of the general liability policy. It
covers two important areas:
1. vehicles hired by the contractor for use on the job (for example, trucks hauling gravel); and
2. vehicles personally owned by employees, not by the company, which may be used on
business.
Business use, for the purposes of this endorsement, can include minimal situations such as an
employee using his own vehicle to run an errand to the bank, post office, or whatever. If there
is an accident because of the employee's negligence, the lawsuit will likely be directed at the
employer as well as the employee. By statute, the employee's automobile liability must respond
for him or her; this coverage provides protection to the employer for vicarious liability. It is
normally written in the same amount as the general liability cover.
Broad Form Property Damage
This endorsement in part removes the "care, custody or control" exclusion found in the basic
liability policy; however, items directly being worked on are still excluded.
Example: If the contractor performs a particular job (for example, plumbing) and as a result
the entire building is destroyed due to contractor negligence, the insurance
November 2007 Appendix B B-2
CT 2015-G-0020 0372
company will pay for the entire building except that portion of the building
actually being worked on.
Blasting/Excavation
These exposures MAY be excluded under a normal liability policy (unless, of course, it covers
the specialty contractor who does this type of work). This endorsement should be added where
this type of work may be done by a subcontractor on the job. It still excludes coverage for
actual blasting, but covers the contractor for his vicarious liability for blasting done by his
subcontractors.
Sudden and Accidental Pollution Coverage - IBC 2313
Many general liability policies are issued with an absolute pollution exclusion. If there is a
pollution exposure associated with the operations of the contractor then a Sudden and
Accidental Pollution Coverage endorsement should be required.
This endorsement will cover Bodily Injury and/or Property Damage caused by an unexpected or
unintentional discharge, dispersal, release or escape of pollutants that results in damage and is
detected and reported within a specific time period (standard is 120 hours).
AUTOMOBILE LIABILITY
All Canadian automobile insurance is regulated by statute and is on standard forms (that is, with
all basic wording and coverage the same) with certain variations in the province of Quebec.
Each province also sets a statutory minimum limit of liability, currently $200,000 in Alberta.
Because of the standardization of forms, a certificate of insurance is acceptable as evidence of
automobile coverage as long as:
• the certificate shows evidence of the $1,000,000 minimum limit required by your contract;
• 30-day notice is provided as required; and
• the certificate does not contain a disclaimer rendering it generally invalid.
If an acceptable certificate cannot be obtained, the right to obtain a certified copy can be
exercised.
PROPERTY COVERAGE
Note: For many renovation jobs, an installation floater would be acceptable. However for
larger renovations (where the contractor has control of the entire renovation) and
construction work, full Course or Construction/Builder’s Risk coverage is required.
Major construction contracts are specialized areas and must be referred to Alberta
Infrastructure.
Name Includes the Queen et al

CT 2015-G-0020 0373
To be fully correct, the Course or Construction/Builder's Risk must include "Her Majesty the
Queen in Right of Alberta as Represented by the Minister of Tourism, Parks and Recreation or
the Minister of Culture and Community Spirit" as a named insured. However, a wording such
as "Minister, Tourism, Parks and Recreation or Minister, Culture and Community Spirit" is
adequate.
It is not sufficient to show the minister or department as loss payee under the policy. As payee
only, we lose some important rights to which only the insured are entitled. If we are shown as
payee only, this should be deleted and our reference changed to "insured". A correct payee for
such a policy would also be "insured".
Insured Includes Subcontractors
All subcontractors should be additionally insured under the policy as well. They need not be
named specifically, and in fact usually are not as it is often hard to know just who the various
subs are. A wording such as "...all subcontractors and any others having an insurable interest in
the property" is fairly common.
All Risks
Generally speaking, this means that all perils to the property are covered except those which are
addressed in the policy exclusions, as opposed to what is known as a named perils policy in
which only those perils which are specifically named are covered.
Where the construction contract includes the installation of boilers, turbines, large air
conditioning units etc., the Course or Construction/Builder’s Risk policy must include boiler
and machinery coverage that extends to the start up and testing period.
Transit and Other Locations Extensions
It would be the rare construction job that did not have some exposures in these areas, such as
materials being stored off-site or in the course of delivery where ownership has already been
transferred. The sub-limits are usually considerably less than the contract price but an educated
guess can generally establish whether the stated sub-limits are totally inadequate.
Contract Cost vs. Coverage Limit
These two items should usually either be the same, or the coverage limit can be somewhat
higher than the contract cost (to allow for inclusion of materials incidental to the performance
of the work, such as scaffolding, tarpaulins, etc.).
On occasion, however, the coverage limit may be less than the contract cost. This can be
acceptable under certain circumstances, but it is suggested that the question be individually
reviewed with Risk Management and Insurance. Alternatively, the agent can be contacted and
asked for a letter clarifying why the limit is lower.
Examples of when this last scenario might be acceptable are:
November 2007 Appendix B B -4

CT 2015-G-0020 0374
• where there is a large proportion of overall contract cost in earthmoving or grading

operations and other generally indestructible matters;
• where the work is comprised of several physical units which are sufficiently physically
separated from each other that they do not present one overall risk;
• where there is a large amount of underground work (such as concrete culverts or
cable-laying).

CT 2015-G-0020 0375
CONTRACT MANUAL APPENDIX C
Accountability Framework C-2

Security Deposits - Policy C-4
Agreement on Internal Trade C-7
Freedom of Information and Protection of Privacy (FOIP)
and Records Management Regulation (RMR) C-9
Intellectual Property C-14
Workers' Compensation Requirements - Flowchart C-17
November 2007 Appendix C C-l

CT 2015-G-0020 0376
The department is committed to the principles described in the

Contract Accountability Framework
Accountability Framework
1. Decision to Contract
• Outcomes to be Achieved
♦ Outcomes or performance parameters should be clearly defined in plain
language.
• Service Delivery Alternatives

♦ Service delivery alternatives should be outlined and reviewed from a
cost/benefit perspective.
• Cost/Benefit Analysis
♦ Determine existing costs and benchmark against other delivery
alternatives.
♦ Analysis of cost/benefits of service alternatives.
• Schedule of Deliverables/Services
♦ A schedule of milestone dates/events should be developed and considered
in the contract assessment.
• Risk Assessment
♦ The risks associated with outsourcing of a service should be identified and
assessed against other viable service delivery alternatives.
2. Contract Selection Process
• Request for proposal (RFP)
• Tender
• Sole Source (limited applicability)
3. Review/Approval Process
November 2007 Appendix C C-2

CT 2015-G-0020 0377
• Each ministry should have a clearly established review /approval process with
appropriate approval levels which relate to the financial commitment or risk
levels of the proposed contract.
4. Contract Administration
• Contract start up
♦ Prior to work commencing, ministries should arrange an initial meeting to
review the contract requirements, clarify any matters, and discuss
expected monitoring/reporting requirements.
• Monitoring/Administering the Contract

♦ Clearly defined reporting requirements should be established by each
ministry for their outsourced programs.
♦ Staff responsible for administering contracts should be provided training
in contracts and contract administration.
• Contract Termination
♦ Each ministry should establish a process to address a contractor’s failure
to perform to the terms and conditions of the contract. The failure to
perform could include financial penalties, other service providers being
brought in to assist in service delivery, or ultimately contract termination.
• Audit Requirements
♦ Ministries should include an audit requirement in their contracts. Audits
should be undertaken where there is a need to confirm/assess the
contracting/administration process and performance requirements.•
• Performance Assessment
♦ Contractor performance should be periodically assessed against the initial
analysis to determine the effectiveness of the outsourcing initiative against
the initial criteria.
5. Contract Completion
• Exit strategy
♦ Each ministry should establish a contract exit strategy to ensure the final
contractual requirements are met.

CT 2015-G-0020 0378
SECURITY DEPOSITS - POLICY

(Excerpt from the Alberta Finance - Financial Administration
Accounting and Financial Control Manual)
Security Deposits
Policy•
Financial Guarantees 1. Departments should request written financial guarantees

from suppliers in lieu of securities or money and like
negotiable instruments, whenever possible.
All terms and conditions pertaining to a financial

guarantee must be stated in the relevant contractual
document.
The amount specified for a financial guarantee should be

based on a full assessment of the risk involved and
should not be affected by the type of guarantee offered.
Departmental authorities are responsible for assessing the
risk inherent in any undertaking and for obtaining
financial guarantees that are adequate to protect the
Crown’s interest. Conditions that may be included in
guarantees are:
• requiring the posting of a bid bond for publicly

tendered undertakings,
• calling for the full range of performance, labour, and

material bonds equal to at least 50% of the contract
value, for construction contracts in excess of
$100,000 in value, or
• requiring construction contract maintenance bonds

for an amount equal to 10% of the contract value.
Interest will not be paid on money or like negotiable

instruments received as security, unless specifically
provided for in legislation or regulation.

Surety Bonds 2, If surety bonds, such as forfeiture bonds, bid bonds, or

performance bonds are provided, departments are
required to verify that the underwriter is legally
registered and is licensed to operate in the province. If
secure storage for the bonds is not available within the
department, safekeeping facilities are provided by
Banking and Cash Management, Alberta Finance. Risk
Management and Insurance, Alberta , may be consulted
on matters relating to bonding.
Letter of Credit 3. If a letter of credit is used, departments are required to:
• verify that it is irrevocable,
• authorize specific individuals to make claims on

behalf of the department, preferably an appropriate
expenditure officer and accounting officer,
• set approval limits with more senior officials

responsible for authorizing larger claims,
• require the cheque or draft to be made payable to the

Minister of Finance if the letter is presented for
payment,
• store the letter of credit securely in the department or

use the safekeeping facilities provided by Alberta
Finance,
• maintain records o f all letters of credit and claims

made against them,
• use the standard format for letters of credit

established by the government in conjunction with
the banks, where the letter is required to identify as a
minimum:
♦ the gross amount that may be claimed,

♦ the bank and branch at which a claim may be
made,
♦ the expiry date,
♦ a reference to the contract to which the letter of
credit applies, and
♦ review the letter of credit continually in relation
to the contract and make changes required for
such matters as extension, because letters of
credit have specific expiry dates.

CT 2015-G-0020 0380
Information on matters relating to a letter of credit may

be obtained from Banking and Cash Management,
Alberta Finance.
Securities 4. Securities that may be accepted include:
• government guaranteed bonds or debentures,

• term deposits,
• certificates of deposit,
• trust or investment certificates, and
• equivalent guaranteed deposits.
Securities accepted should provide a power of attorney

assigned to the Crown for the period the security is to be
retained. As well, departments are required to request
securities that are in bearer form, or assigned to the
Crown in the name of the Minister, and qualify under the
Alberta Insurance Act.
Departments are responsible for verifying that the market

value of the securities offered are equal to the full value
of the specified deposit at the time they are accepted.
Investment Management, Alberta Finance, may be
consulted on the valuation, and the securities may be
forwarded to Banking and Cash Management, Alberta
Finance, for safekeeping.
Money or Like 5. If money or like negotiable instruments are offered as

Negotiable security, departments are required to inform the owners
Instruments of the government’s no interest policy and of the
preferable security options available. Money or like
negotiable instruments are handled and accounted for as
described in Chapter 9. Departments are required to
deposit the security in a separate bank account approved
by the Minister of Finance or forward it to Alberta
Finance for deposit.
Money or like negotiable instruments include cash,

cheques, drafts, travelers’ cheques, postal notes, money
orders, postal remittances, bills of exchange payable on
demand, and other similar instruments.

CT 2015-G-0020 0381
AGREEMENT ON INTERNAL TRADE
III. Overview of the Procurement Chapter (Chapter Five)
Invitations to bid for government purchases/contracts are to be open to all

Canadian suppliers, where the value is:
goods
service
• $100,000 or greater, in the case of construction.
A call for tenders (invitations to bid) must contain:
• a brief description of the procurement contemplated

• the place where a person may obtain information and tender documents
• the conditions for obtaining the tender documents
• the place where the tenders are to be sent
• the date and time limit for submitting tenders
• the time and place of the opening of tenders, if public
• a statement that the procurement is subject to the Agreement on Internal
Trade
The tender documents shall identify the requirements of the procurement, the
criteria that will be used to evaluate bids and the methods of weighing and
evaluating the criteria. Criteria cannot favour suppliers of a particular region.
Reporting Requirements:
• the number and aggregate value of procurements equal or above the

threshold values
• the aggregate value of contracts under the threshold values
• aggregate values are to be broken down by goods, services and construction
• for exceptional situations where obligations of the agreement were not
followed:
♦ number of contracts
♦ description and the value of what was purchased for each contract
♦ total value of the procurements
Practices which are inconsistent with the agreement include:

CT 2015-G-0020 0382
• registration or qualification procedures based on location of the suppliers

business
• biasing of technical specifications for or against particular goods or services
or particular suppliers
• timing to prevent suppliers from submitting bids
• specifications of quantities or delivery schedules designed to prevent
suppliers from meeting the requirements
• division of a contract into two or more contracts to stay under the thresholds
There are bid protest procedures for a supplier to follow if he has reason to believe
that a jurisdiction is not following the obligations to open bidding to all Canadian
suppliers.
II. Excerpt from Agreement on Internal Trade (Page 64)
Annex 502.1 B
Services Covered by Chapter Five
1. All services are covered except the following:
(a) services that in the Province issuing the tender may, by legislation or
regulation, be provided only by any of the following licensed
professionals: medical doctors, dentists, nurses, pharmacists,
veterinarians, engineers, land surveyors, architects, chartered
accountants, lawyers and notaries
(b) transportation services provided by locally-owned trucks for hauling

aggregate on highway construction projects
(c) services for sporting events procured by organizations whose main

purpose is to organize such events
(d) services of financial analysts or the management of investments by

organizations who have such functions as a primary purpose
(e) financial services respecting the management of government

financial assets and liabilities (that is, treasury operations), including
ancillary advisory and information services, whether or not delivered
by a financial institution
(f) health services and social services
(g) advertising and public relation services

CT 2015-G-0020 0383
2. The foregoing is an illustrative list. The Parties shall, before the date of
entry into force of this Agreement, review the list and reduce it in
accordance with the principle of open government procurement.

CT 2015-G-0020 0384
FREEDOM OF INFORMATION AND PROTECTION OF PRIVACY (FOIP) AND

RECORDS MANAGEMENT REGULATION (RMR)
REQUIREMENTS AND GUIDELINES
General:
1. Expenditure officers, contract managers, and anyone else dealing with contracts and
contractors must be familiar with the Freedom of Information and Protection of Privacy
(FOIP) Act and the Records Management Regulation (RMR). They must take freedom
of information, protection of privacy and records management considerations into
account at every stage of contracting (planning stage, RFP or tendering stage, contract
awarding). They must also be familiar with the following guides, which apply to the
FOIP Act and RMR:
• FREEDOM OF INFORMATION AND PROTECTION OF PRIVACY

A Guide
• CONTRACTING BY THE GOVERNMENT OF ALBERTA

A Guide for Freedom of Information and Privacy Coordinators and Senior
Records Officers
• CONTRACT MANAGER'S GUIDE TO

Freedom of Information, Protection of Privacy and Records Management in the
Government of Alberta
• CONTRACTORS’ GUIDE TO THE FREEDOM OF INFORMATION AND

PROTECTION OF PRIVACY ACT
(Brochure)
2. Bidders and contractors must be informed that all information and documents (for
example, proposals, contracts) submitted to the Department are subject to FOIP. The
Department cannot guarantee confidentiality of either the document or
information contained in any materials given to the Department.
While the Act grants a person a right of access to records in the Department's custody
or control, it may prohibit the Department from disclosing the contractor's personal or
business information where disclosure:
• would be harmful to the contractor's business interest (as defined in section 15 of

the FOIP Act); or•
• would be an unreasonable invasion of personal privacy (as defined in section 16

of the FOIP Act).

CT 2015-G-0020 0385
3. Staff must ensure that there is adequate security in place to prohibit unauthorized
access, collection, use, disclosure or disposal of records.
BIDS
1. Staff must inform all potential bidders of the implications of FOIP and provide them
with a copy of the brochure "Contractors' Guide to the Freedom of Information and
Protection of Privacy Act". This brochure is available from Information Management
and Privacy Branch, Alberta Labour (Telephone # 780-422-2657).
2. The INSTRUCTIONS TO BIDDERS AND CONDITIONS OF BID form should detail

the important bidding instructions relating to FOIP and RMR. Services using a
different form must ensure that all FOIP and RMR issues are addressed including:
a. Each potential bidder to be informed that all documents submitted are subject to
FOIP. Refer to point 2, General Requirements and Guidelines, page C4-10.
b. Potential bidders are encouraged to identify what portions of their bid

submissions contain information such as trade secrets, processes or techniques,
commercial or financial, the disclosure of which could harm their business
interest. They may structure their bid submission documents into two separate
components:
• the first component containing information that can be released in regard to

a FOIP request or released by the program area informally outside of the
FOIP process; and
• the second component would contain information such as trade secrets,

processes or techniques, commercial or financial which should not be
released routinely outside of the FOIP process.
Refer to:
• Copy of standard FOIP clause used in INSTRUCTIONS TO BIDDERS AND

CONDITIONS OF BID form (page C4-14).
• Excerpt from the Contract Managers Guide to FOIP and Records Management -
Appendix C (page E.5) for guidelines on how provisions of FOIP might apply to
most common contract documents.
The Department may not be able to meet the bidder's expectations of confidentiality in
every instance. Bidders should be clearly informed that the FOIP Act prevents the
Department from ensuring absolute confidentiality of documents submitted in
response to RFPs and invitations to bid.
November 2007 Appendix C C -ll

CT 2015-G-0020 0386
CONTRACTS
1. Contract Managers must ensure, in those circumstances where the contractor is

collecting personal information on behalf of the Department or the Department has
provided them with personal information, that the appropriate privacy protection
measures for personal information is specified in the contract document. Part 2 of the
FOIP Act places an obligation on the Department to ensure the protection of privacy of
individuals through application of sections 32 to 39 of the Act. The contractor as agent
for the department is bound by the privacy provisions of FOIP.
The standard contract forms contain a basic wording of provisions of Part 2 of the Act.
Any other required clauses that deal with the protection of privacy matters applicable to
the contract should be included in a Schedule and incorporated in the contract. For a
copy of the standard FOIP clause used in the contract forms, refer to page C4-14.
2. Contract Managers must determine if additional clauses should be included in the

contract to set out the contractor's responsibilities and obligations for FOIP and RMR.
The appropriate clauses to use will depend on several factors including the type of
records created or maintained, ownership and control of records, protection of personal
information, etc. When using standard contract forms, these additional clauses should
be included in a Schedule and incorporated in the contract.
If assistance is required (for example, when establishing specific contracts) to

determine if any additional clauses are required or the appropriate clause(s) to be used,
contact the FOIP office (Telephone # 780-427-4429) or Environmental Law Section of
Alberta Justice (Telephone # 780-427-3496). It is essential that consistency in
contracting be attained across the department.
3. Contract Managers must review existing contracts and amend them accordingly to meet
FOIP and RMR requirements. Depending on the term of the contract, this can either be
done now or when the contract is up for renewal.
FOIP REQUESTS AND DISCLOSURE OF INFORMATION
Most contract documents contain information that can be disclosed and some that must be
withheld from disclosure. Refer to page C4-13 (Excerpt from the Contract Managers Guide
to FOIP and Records Management, Appendix C) for guidelines on how provisions of FOIP
might apply to most common contract documents.
If staff receive a request for a record that must be severed because of an exception to
disclosure, the request should be handled by the FOIP office as a formal request.
If any staff is uncertain whether the record or parts of a record can be disclosed outside of the
FOIP they should contact the FOIP office immediately.

CT 2015-G-0020 0387
Excerpt from the Contract Managers Guide to FOIP and Records Management
(Appendix C)
DISCLOSURE OF DOCUMENTS USED IN CONTRACTING*
Document Disclosure Policy Potential Exceptions Comments

Routinely FOIP
Available Request
Required
Requisition no yes s23 Advice from officials Definition of requisition
s24 Economic interests of government sometimes differs among
or public body public bodies
Tender documents yes no none May be available for fee
Invitation to Quote (ITQ), yes no none Generally public
tenders or documents
Request for Proposal (RFP)
Bidders invited for ITQ and yes no none Generally available to
RFP public
Bidders meeting minutes yes no none
List of bidders who bid yes no List of bidders available
Bids, proposals, tenders no yes s15 Third party business interests Bottom line $ amounts
s16 Disclosure harmful to personal should be released
privacy
Unit prices not always yes, when s24 Economic interests of government Withheld
no routine or public body
release s15 Third party business interests
Evaluation committee’s notes, no yes s15 Third party business interests
memos etc. s16 Disclosure harmful to personal
privacy
s18 Confidential evaluations
s23 Advise from officials
Evaluation of each bid, no yes s15 Third party business interests Own evaluation generally
proposal, tender s16 Disclosure harmful to personal available to each bidder
privacy
Summary of all evaluations no yes s15 Third party business interests
s16 Disclosure harmful to personal
privacy
s24 Economic interests of government
or public body
Negotiation information no yes s15 Third party business interests
s16 Disclosure harmful to personal
privacy
or public body
Recommendation to award no yes s23 Advise from officials
Signed contract or purchase no yes s15 Third party business interests Generally disclosed with
order s16 Disclosure harmful to personal some severing
privacy
or public body
Bidder’s correspondence and no yes s15 Third party business interests Disclosed with severing
responses s16 Disclosure harmful to personal
privacy
*Note: This chart is a guide showing the example of a typical case. As for all FOIP requests, a
review of the particular records requested must be made.

CT 2015-G-0020 0388
STANDARD FOIP CLAUSES
INSTRUCTIONS TO BIDDERS
1. All bidders acknowledge that the Government of Alberta has passed the Freedom of
Information and Protection of Privacy Act (hereinafter referred to as the Act). All
information and documents submitted to the Department become the property of the
Department, and are subject to the provisions of the Act.
If you require further information about FOIP, please contact the FOIP office at
(780-427-4429)
2. The Act grants a right of access to records in the Department’s custody or control and
prohibits amongst other things the Department from disclosing information where
disclosure would be harmful to your business interests as defined in section 15 of the
Act or would be an unreasonable invasion of your personal privacy as defined in
section 16 of the Act.
The Department routinely discloses information and records in the custody and under
the control of the Department pursuant to the Freedom of Information and Protection of
Privacy Act. Should your bid contain any information such as trade secrets, processes
or techniques, commercial or financial, the release of which would harm your business
interests, please identify such information so that you may be contacted should a request
be made to access the information. Please note that the Department cannot guarantee
that any information submitted will remain confidential.
It may be beneficial for applicants to structure their bid submission documents into two
separate components.
3. If applicable, personal information requested in Schedule_____is included as part of

the tender package to enable the Department to evaluate the tender. All individuals
noted in said Schedule should be advised of the purpose of the information.
CONTRACT FORMS
The Contractor acknowledges that the Freedom of Information and Protection of Privacy Act
applies to all information and records provided by the Contractor to the Department and to
any information and records which are in the custody or under the control of the Department.
The Contractor acknowledges that Part 2 of the Freedom of Information and Protection of
Privacy Act applies to the Contractor during the currency of this Agreement.

CT 2015-G-0020 0389
INTELLECTUAL PROPERTY
Intellectual property refers to legal rights in ideas and inventions. Generally speaking,
intellectual property law aims at safeguarding the rights of authors, creators and
inventors.
Contract managers must be aware of the key aspects and issues related to intellectual
property for several reasons, including:
• to take necessary measures to secure, protect and administer the department's

intellectual property
• to take necessary precautions and avoid certain actions that would constitute
infringement or piracy
There are various ways of protecting intellectual property. These are:
1. Patents
Patents protect new and useful inventions such as processes, equipment and
manufacturing techniques. They do not cover any artistic or aesthetic qualities of
an article. Patents can only be obtained by registration. With some exceptions a
patent extends for a period of 20 years from the date of filing in Canada.
2. Trademarks
A trademark is used to grant exclusive rights to words, symbols and designs, or a

combination of these that distinguish your wares or services from those of
someone else. Slogans, names of products, distinctive packages or unique
product shapes are all examples of features that are eligible for registration as
trademarks. Trademark registration is valid for 15 years and renewable every 15
years.
3. Industrial Designs
Industrial designs are protected for their original shape, configuration, pattern or
ornament (or any combination of these things). Industrial design protection, for
example, might be available for the shape of a table or the ornamentation on the
handle of a spoon. Like patents, industrial designs are obtained only by
registration. Registration offers exclusive rights for 10 years.

CT 2015-G-0020 0390
4. Integrated Circuit Topographies
Integrated circuit topographies are the three-dimensional configurations of

electronic circuits embodies in integrated circuit products (microchips and
semiconductor chips) or layout designs. Protection is for the original design of
the topography of an integrated circuit product which is a manufactured device
made up of series o f layers of semiconductors, metals, insulators and other
materials. Registration offers one exclusive right for 10 years on original circuit
design.
5. Copyrights
Most of the department contracts deal with copyright issues.
Copyright law deals with all forms and methods of communication, including
literary works (e.g., novels, pamphlets, books), musical works (e.g., songs),
artistic works (e.g., drawings, sculptures), maps and technical drawings,
photographic works, motion pictures and computer software. Facts, ideas and
news are all considered part of the public domain; that is, they are everyone's
property. Copyright is restricted to the expression in a fixed manner (text,
recording, drawing) of an idea, it does not extend to the idea itself. For example,
copyright applies to a magazine article; but copyright does not apply to the facts
in the article.
The Copyright Act grants a number of rights to copyright owners, including:
• reproduction right - the right to make copies of a protected work;

• distribution right - the right to sell or otherwise distribute copies to the
public;
• right to create adaptations (called derivative works) - the right to prepare
new works based on the protected work; and
• performance and display rights - the right to perform a protected work (such
as a stageplay) or to display a work in public.
The copyright owner may sell or license any of the rights through a legal
agreement. If a copyright owner transfers all of his rights unconditionally, it is
generally termed an "assignment". A "license" may permit someone to use the
work for certain purposes or under certain conditions. For example, license
agreements for software may include terms such as who is licensed to use the
programs, for what machines, what use may be made of the program and for how
long.

CT 2015-G-0020 0391
Copyrights do not have to be registered to have protection in Canada, but

registration can be used as an advantage in infringement cases. Typically, a
copyright lasts for the life of the owner and will survive for 50 years following
their death. Copyrights are generally owned by the people who create the works
(authors) except:
• if a work is created by an employee in the course of his or her employment,

the employer owns the copyright unless there is an agreement to the
contrary;
• if a person commissions a photograph, engraving, or print, the person
ordering the work for valuable consideration is the first owner of copyright
unless there is agreement to the contrary;
• if the author has legally transferred the rights to some other party.
The general rule governing copyright is that any person, other than the copyright
owner, her or his heirs, assigns or transferees, who uses the copyrighted work in
any manner without the owner's permission infringes the owner's copyright.
There are exceptions and limitations to owner's exclusive rights. Exceptions

include provisions for individuals, under certain circumstances, to use, copy,
perform, etc. the copyrighted material without the necessity of paying royalties or
securing the permission of the owner. Some examples, described as "fair use",
are use for purposes of private study, research, review or news reporting. The
Copyright Act provides a complete list of exceptions to infringement.
Besides copyright, the author is also granted moral rights. This means that the
author has the right to:
• claim authorship of the work;

• object to any distortion, mutilation or other modification to the work that is
prejudicial to the author's honour or reputation.
Moral rights cannot be transferred, but the author can waive them when they sell
or transfer their copyright.

CT 2015-G-0020 0392
WORKERS' COMPENSATION REQUIREMENTS

FLOWCHART
Request WCB documentation

from contractor
WC B letter stating that

WCB letter stoUng that
contractor belongs to
account has been dented
exempt industry
Ensure that
owner'director has
personal coverage
Contractor deemed as
department worker and WCB coverage not
covered under department's requin:d
WCB account
Record WCB Account No
on FIN 7 Retain certificate
an file
'
Contract complete
Retain lette on file
Request contractor to
confirm status o f account
with WCB
Request contractor to
obtain clearance letter
from WCB
Retain holdback WCB will

Attach a cop> of
claim for unpaid premium
letter/ccrtificate to
FIN 59
Receive WCB claim and pa>

unpaid premium (department
portion) with holdback
money
Complete other
documentation (e g.. FIN 26.
FIN 59)
Submit documents to
Financial Operations
Release holdback if no other

third part)' claims
November 2007 Appendix C C -18

CT 2015-G-0020 0393
CONTRACT MANUAL APPENDIX D
CONTRACT DEVELOPMENT CHECKLIST

This checklist has been developed to assist ministry staff in preparing expenditure
contracts. (For assistance in preparing a Parks revenue contract, please refer to Section
10).
This checklist is consistent with the Contract Life Cycle presented in Section 1- 4 of the
ministry’s Contract User Manual and is designed to point out the more significant
considerations and requirements staff should address or comply with. This checklist is for
the preparer’s use only and is not required documentation.
Should you require more detail on any point in the checklist, a reference to the ministry’s
Contract User Manual has been provided. Should you still have questions, please contact
the Financial Policy and Contract Specialist in Financial Services.
V
Considerations or n/a
Prelim inary Considerations:
If goods or services are being purchased for under $10,000 and do not
require specifications to be in writing, then consider a Direct Purchase
Order as an option.
If the above criteria are not met and a contract is to be prepared, consider
whether risk is nominal or not. If the transaction does not give rise to
risk, consider using a Letter of Agreement. If some risk exists, use a
Memorandum of Agreement.
Is the transaction a grant or contract? Consider:
- are we funding a ministry program or an external organization’s
program?
- will the ministry or the external organization be responsible for any
deficit or retain any surplus.
are we funding the entire program or just subsidizing operations?
is the ministry receiving services in return, or is the external
organization the primary benefactor.
Will the contract create an employee/employer relationship? Consider:
- does the ministry directly control the work to be done
- does the ministry supply the equipment and tools required by the
contractor?
does the ministry or the contractor assume the risk of loss?
- To what extent will the contractor’s activities be integrated with those
of the ministry?
(If you feel an employee/employer relationship will be created, please
call Human Resources-Strategic)
Should the Information Systems Branch be involved?
November 2007 Appendix D D-l

CT 2015-G-0020 0394
Decision to Contract
Where the contract amount is not significant (less than $10,000) or complex,
document objectives/reasons for contracting.
Where the amount is significant:

identify and document existing costs,
identify and document service delivery alternatives,
- ensure cost benefit analysis supports the decision to contract
- identify and document risks of contracting out or not contracting at
all
Selection Method
Ensure, where possible, that the contract selection is competitive. Be
prepared to justify the selection method.
If competition is anticipated, consider:
- whether selection is to be in compliance with the AIT
- whether the competition method used (i.e. RFP, advertising) etc. is
fair and defensible.
Ensure selection criteria and outcomes been established, documented and
communicated to possible vendors
If sole sourced, has the reasoning for this decision been documented,
consider
- whether the matter is urgent
whether a specialized or unique set of skills is required
- the dollar value of contract
Evaluating Proposals
Has the need for bid deposits been considered?
Is the bid process free of conflicts of interest?
Have the proposals been evaluated against the selection criteria and
evaluations documented?
Has the final selection been made with consideration of primarily price, as
well as, quality of proposal and qualifications and expertise of the
contractor?
The award must be made to the lowest responsive qualified bidder. If this is
not the case, the contract must be referred to the Deputy Minister, the branch
Director/equivalent.
November 2007 Appendix D D-2

CT 2015-G-0020 0395
Preparing the Contract

Executive Summary/Contract Cover Sheet completed for all applicable
sections?
Has the legal status of the potential contractors been verified and used in the
contract?
Can a standard contract be used and, if so, has the appropriate template been
selected?
If a standard contract has not been used, should Justice be involved?
Consider risks to the ministry, sensitivity and dollar value.
If standard clauses are deleted/altered, should Justice or Risk management be
involved? Has appropriate explanation of the changes been documented in
the Other Comments section of the Executive Summary/Contract Cover
Sheet.
Should the contract be sent to the Information Systems Branch for review?
Has the contractor been able to acquire WCB coverage?
Do insurance requirements comply with policy?

Are there any OHS issues/procedures that the contractor must fulfill?
Is the contract commencement date prior to work being started?
Schedule A - have the deliverables been clearly and sufficiently defined to
avoid future disputes over the type and extent of work to be done.
Schedule A - where applicable, have additional responsibilities and
obligations of both parties been included and clearly and sufficiently defined.
Schedule A - where applicable, have sufficient performance
measures/reporting requirements been included to adequately monitor
compliance.
Schedule B - where possible, have payments been matched to the
deliverables in Schedule A
Schedule B - are allowable expenses defined and limited in dollar value,
holdbacks required, per unit rates defined.
Schedule B - payments should not be made prior to receipt of goods and
services. If advance payments are required, the reasoning for this should be
explained in the Executive Summary/Contract Cover Sheet - Other
Comments section.
Schedule B - Has the need for performance security been considered?
Review
Has the contract been reviewed and initialed by someone other than the
preparer.
Does the contract have to be reviewed by Information Systems (IS)? All
information technology equipment or services contracts must be submitted to
the IS branch, regardless o f value.

CT 2015-G-0020 0396
Does the contract have to be approved by Financial Services, consider:

is it a non-construction contract greater than $50,000?
- Is it a construction contract over $ 100,000
- is the contract a repeat of a previous one and together the amounts are
greater than $50,000?
- is it non-standard contract?
is an individual being contracted for services greater than 20 hours
per week?
Signing
Has the contract been signed by the appropriate expenditure officer?
Has the contract been signed prior to the commencement of work?
Does the contract need to be signed by the Deputy Minister (i.e. is it over
$350,000?)
Amendments
Any amendment must be made prior to the expiry of the original contract.
Does the amendment extend the contract for an unnecessary length of time
(more than 6 months)? If so, should a re-tendering of the contract take place
instead?
Is the contract adding significant work that was not included in the original
call for proposals?
Is a formal amendment required, or just written approval of the change?
Is the amended amount greater than $50,000? If so, the amendment must be
submitted to Financial Services.
Is the amendment being extended over the fiscal year end? If so, the
amendment must be submitted to Financial Services.
Has an amended Executive Summary/Contract Cover Sheet bee prepared, hi-
liting the changes?
Have appropriate signatures been obtained for the amendment?

CT 2015-G-0020 0397
CONTRACT MANUAL APPENDIX E
Fee for Service Contract Questionnaire

NOTES:
1. Prior to the creation o f a contract, this questionnaire must be completed by management.
2. If any one o f the below Employee boxes is checked, you must consult with the assigned Human
Resource Consultant.
3. This questionnaire is not required for the following Parks contracts:
Construction, Facility Operating Agreements and Parks Service contracts.
1"' .... ........... ..... "" ' — ■ 1
Name of Potential Contractor:
Test Factor Analysis

Control 1. Does the Ministry tell the Contractor how 3 Yes Employee
to do the work assigned? 3 No Contractor
Control 2. Is the Contractor paid by the hour, day or 3 Yes Employee
week? 1 1No Contractor
Control 3. Are there specific hours that the Contractor 3 Yes Employee
must work? 1 1No Contractor
Specific hours o f work, full time attendance,

adherence to schedules, work on-site, and close
supervision also are factors that may indicate the kind
o f control normally associated with an employee-
employer relationship.
Ownership of 4. Does the Ministry supply the equipment 1 1Yes Employee
Tools and and tools used by the Contractor to 1 1No Contractor
Equipment complete the work?
Chance of Profit, 5. Does the Ministry pay the Contractor a 3 Yes Employee
Risk of Loss certain rate, such that the Contractor does l~~l No Contractor
not stand to gain financially by completing
the work quickly and efficiently?
If a worker is paid at a certain rate, such that he or she

does not stand to gain by completing the work quickly
and efficiently, and does not risk loss if he or she
overestimates the time associated with the job, then it
is less likely that the worker will be found to be an
independent Contractor.
Integration 6. Does the work being performed require unique 3 Yes Contractor
skills not accessible/found within the department? 1 1No Employee
Approved to Contract: Not Approved to Contract: 1_

As not approved, please proceed to regular staffing
process.
Print Name Signature Date

Expenditure Officer:
Note: Form to be filed with the Contract File
November 2007 Appendix E E-l

CT 2015-G-0020 0398
j& [ b e * b & jn
CO M M UNICATIONS IS S U E N O TIFICA TIO N P R O T O C O L

Types of Issues:
• A situation or incident that could prompt public or media inquiries, for example:
o Issues involving visitors, volunteers, staff or contract staff (e.g. seasonal,
short-term) on work-related duties.
o Facility, health or safety concerns (e.g. gas leak, severe weather, fire, flood,
facility shutdown)
o Situations where local first/emergency responders are called (e.g. RCMP,
police, fire, EMS, ambulance)
When to Contact:
• Immediately, as soon as staff become aware of an issue.
• Follow-up, with updates (as needed) and at resolution.
Who to Contact:
1. Staff member - notify Program Manager. If Program Manager is not available, proceed
with contacts listed in step two.
2. Program Manager - notify Executive Director. If Executive Director is not available,
proceed with contacts listed in step three.
3. Executive Director - contact Assistant Deputy Minister’s Office (ADMO),
Communications; cc: appropriate Director / Executive Director
4. ADMO and Communications - contact DMO and MO as required.
Contact Information:
ADMO
Heritage Division __________
David Link, ADM: 780-431-2313 (office), 8-17(1) (cell); 8.17(1) (home);
david.link@qov.ab.ca
• Yvonne Johnson: 780-431-2307 (office); wonne.iohnson@qov.ab.ca
Creative and Community Development Division

S 17(1)
Lora Pillipow: 780-644-1515 (office); (cell)
lora.pillipow@qov.ab.ca
s 17(1)
Alexandra Pfeiffer, Acting Executive Advisor: (780) 643-0691 (office,
(cell).
Tourism Division
Chris Heseltine, ADM: 780-643-1997 (office), s 17(1) (cell);
chris.heseltine@qov.ab.ca
Rowena del Rosario, Issues Manager: 780-427-0823 (office), S. 17(1) (cell);
rowena.delrosario@qov.ab.ca
Kim Melloy, Executive Assistant: 780-427-3164 (office); kim.mellov@qov.ab.ca
CT 2015-G-0020 0399
Recreation and Physical Activity Division
s. 17(1)
Roger Kramers, Executive Director: 780-422-3305 (office), (cell)
roqer.kramers@aov.ab.ca
Tammy Towriss, Assistant to the Executive Director: 780-415-0260 (office)
tammv.towriss@qov.ab.ca
Francophone Secretariat
Cindie LeBlanc, Executive Director: 780-415-3232 (office), s 17(1)
cindie.leblanc@aov.ab.ca
Antonine Bergeron, Administrative Assistant: 780-415-1646 (office);
antonine.berqeron@qov.ab.ca
Policy and Strategic Corporate Services

• Brian Fischer, ADM: 780-427-0437 (office).l5 17(1) (cell);
brian.fischer@qov.ab.ca
• Linh Loi-Luong, Executive Advisor: 780-427-1996 (office); linh.loi-luonq@qov.ab.ca
COMMUNICATIONS
• Beryl Cullum: 780-644-5588 (office) S. 17(1) cell); bervl.cullum@qov.ab.ca
• Bill Strickland: 780-427-2395 (office) s. 17(1) (cell); bill.strickland@qov.ab.ca
* Cell phone numbers are provided for 24-hour access

** This protocol does not replace OH&S or Business Continuity incident reporting
CT 2015-G-0020 0400
Media Policy
The Media Policy has been developed to ensure timely and accurate information to respond to
media inquiries.
The Minister of Alberta Culture and Tourism and the Press Secretary are the official media
spokespeople for the ministry. Only official media spokespeople should address topics relating to
department or government policy, issues of a sensitive nature, department funding and/or business
planning, future direction of the department or government, and changes in department services or
programs.
Ministry employees are required to contact the Communications Branch when they have
received a media call, and before a response is provided. Upon review of the request,
alternate media spokespeople may be designated to respond to the inquiry, but only with prior
approval. A process has been established to ensure clarity across the ministry.
Formal media inquiries from traditional media (print/broadcasting), social media (blogs,
podcast, online video) and writers with trade/niche market publications (travel writers)
• Media requests received by manager or staff at the program area level are to be directed to
the assigned communications officer. Media requests received after hours or on weekends
should be forwarded directly to the Program Manager and Communications Director and
Assistant Communications Director.
• The communications officer is to determine from the reporter the purpose (angle) of the
request and identify specific information required to properly assess the request for
appropriate response and spokesperson.
• Within an hour of receiving the initial media request, the communications officer is to
forward the request with as much detail as is available to the Communications Director and
Assistant Communications Director via email or telephone. Any additional information
should be provided to the Director/Asst. Director as it becomes available.
• Details of the media request should include the following information pertaining to the
request:
o Name of reporter and outlet with contact information (office and cell numbers)
o General nature of request
o Specific area of interest
o Potential issues/related issues (identified by communications officer working with
program manager)
o Reporter's deadline (time information must be received by)
o Communications officer may suggest an appropriate program area
spokesperson/subject matter expert, based on an understanding of the nature of the
request and potential issues. Final decision on spokesperson will be made by the
Press Secretary.
CT 2015-G-0020 0401
o Time permitting, communications officer should check and advise if any existing
briefings notes/key messages relevant to the media request are available.
• Communications Director or Assistant Communications Director will advise the Press
Secretary of the request and determine preferred approach and spokesperson, alerting the
Deputy Minister’s Office and Division Head.
• If the Press Secretary determines that the media request is to be handled by a program
area spokesperson, the communications officer is to contact the program area
manager/contact to advise of approach and assist with any suggested key messages (as
needed) for use by the approved spokesperson.
• Following the interview, the program area manager/contact is to provide a summary of
interview to the communications officer by phone or email. The summary should provide
information on the general content and tone of the call, any possible issues or opportunities
arising during or as a result of the call, and the need for any necessary follow up.
• The communications officer is to provide a brief written summary via email to
Communications Director and Assistant Communications Director.
Informal requests for media interviews
In some cases, staff attending work-related events on behalf of the department may be asked by
media to provide information and comment. Ministry employees should only speak to media on
matters that are within their area of expertise. Staff should alert their respective communications
officer or the Communications Director and Assistant Communications Director as soon as
possible after responding to the request. For questions outside their area of expertise, staff should
refer media to their respective communications officer or the Communications Director and
Assistant Communications Director.
Alerts or referrals after hours or on weekends should be made to the Program Manager and
Communications Director and Assistant Communications Director.
Communications and Media Products: Communications and media products for the general
public including news releases, online bulletins, media notices and public service announcements
are to be reviewed by Communications and approved by the Press Secretary prior to any
distribution. Communications should be consulted as early as possible in the process to assist in
scheduling, approvals and distribution.
Issues Notification: protocol Is available on the intranet site at

s 20(1 )(m) s 25(1)
Beryl Cullum, Director, Communications

Phone: 780-644-5588; Cell S 17(1)
Email: bervl.cullum@aov.ab.ca
Bill Strickland, Assistant Director Communications

Phone: 780-427-2395; Cell:}5' 17(1)
Email: bill.strickland@aov.ab.ca
CT 2015-G-0020 0402
CULTURE & TOURISM
DELEGATED HUMAN RESOURCE AUTHORITIES
INDEX
Purpose o f D ocum ent.........................................................................................................................................2

Definition o f Levels o f D elegation.................................................................................................................. 2
1. Appeal o f Disciplinary Action.................................................................................................................... 3
2. A ttendance....................................................................................................................................................... 4
3. Classification...................................................................................................................................................6
4. Code o f Conduct and E thics......................................................................................................................... 7
5. Contract Em ploym ent.................................................................................................................................... 8
6. Discipline/Dismissal...................................................................................................................................... 9
7. Indemnity P rotection................................................................................................................................... H
8. Leave and Benefits (other than Vacation and Leave without P a y )..................................................... 12
9. Leave o f Absence W ithout Pay (L W O P).................................................................................................15
10. Long Term Disability (L T D I)................................................................................................................ 16
11. Occupational Health and S afety.............................................................................................................17
12. O vertim e......................................................................................................................................................18
13. Position Establishment, Extension, Transfer and A bolishm ent.........................................................19
14. Relocation....................................................................................................................................................20
15. Salary Adm inistration................................................................................................................................21
16. Staffing...................................................................................... 24
17. Termination (Other Than Dismissal for Cause and Position Abolishment).....................................26
18. Travel and Subsistence............................................................................................................................. 27
19. Vacation L eave............................................... .......................................................................................... 2§
20. W orker’s C om pensation........................................................................................................................... 29
21. W orkforce Development and FinancialA ssistance............................................................................ 30
i
DATE: ^(U L U lL U j B M S
Approved by Carolyn Campbell
Deputy Minister
CT 2015-G-0020 0403
DELEGATED HUMAN RESOURCE AUTH O RITIES PAGE 2 of 31
Purpose of Document
This document defines the approved levels of delegated authority for decisions on human resource related
activities. Delegated Authorities referenced in this matrix indicate the lowest level in the department to
which authority has been delegated. Positions above this identified level also have delegated authority for
human resource related activities. Note that Expenditure Officer Authority may also be required for some
decisions.
Definition of Levels of Delegation
For the purposes of this document, positions with delegated authorities for human resources related
activities (other than the Deputy Minister) have been grouped as follows:
EXECUTIVE TEAM MEMBER - Includes the following positions, in addition to the Deputy Minister:
• Assistant Deputy Ministers
. Executive Director, Human Resource Services
• Executive Director, Financial Services and Senior Financial Officer
• Executive Director, Recreation and Physical Activity
• Executive Assistant to die Deputy Minister
• Director, Communications
DIRECTOR - Includes Executive Directors and Directors that occupy the next management level
reporting to an Executive Committee Member.
MANAGER - Includes Managers and Senior Managers occupying the management classification.
SUPERVISOR - Includes first level of Bargaining Unit or Opted Out & Excluded supervisors who
report to a Manager.
*In consultation with Human Resources

November, 2014
0404
CT 2015-G-0020
DELEGATED HUMAN RESOURCE AUTHORITIES PAGE 3 o f 31
CHR WEB SITE

ACTIVITY DELEGATED TO
REFERENCE
1. Appeal o f Disciplinary Action
1.1 Review of disciplinary Deputy Minister* Directive/Emplovee

action against a manager or Relations/Discipline Appeal
OO&E employee Process
1.2 Extend time limits for a Deputy Minister* Directive/Emplovee
manager or OO&E employee Relations/Discipline Appeal
to appeal disciplinary action Process
1.3 Bargaining Unit Master Agreement Article 29.03

Grievance Hearing Officers fal and (bl - Grievance Procedure
• Level I Director
• Level II Executive Committee Member

November, 2014
CT 2015-G-0020 0405
CHR WEB SITE

REFERENCE
2. Attendance
2.1 Establish times o f work

including short term
exceptions to office hours
(altered hours), shift
schedules and designating
employees to be on call
• Bargaining Unit Supervisor Master Agreement Article 16 -

HPUBLt>fWp&
• OO&E Employees Manager Directivcs/Employee
Relations/Attendance
2.2 Control and verily

attendance in accordance
with regulations and dept,
procedures (salary & wage
employees)
Bargaining Unit (including Supervisor Master Agreement Article 13 -

approval of rest periods taken Attendance & Master Agreement
away from worksite & Article i$,Q? ft i$.Q5 - H o w of
requiring an employee to Wade
remain at their workstation
during lunch period)
• OO&E Employees Manager Directi ves/Emolovee
Relations/Atten dance
• Management Director
23 Approve absence from work

to attend dental,
physiotherapy, optical or
medical appointments
(except for casual
illness/sick leave)
• Bargaining Unit Supervisor Master Agreement Article 31.02 -

Casual Dlness
• OO&E/Management Manager DiresUyiB/Emplaycc
Relations/Attendance

November, 2014
0406
CT 2015-G-0020
DELEGATED HUMAN RESOURCE AUTH O RITIES PAGE 5 of 31
CHR WEB SITE

REFERENCE
2. Attendance (cont’d)
2.4 Approve formal alternate
work arrangements
• Bargaining Unit and OO&E Manager* Master Agreement Supplement

Employees m - Modified or Flexible Hours
of Work
• Management Director/Executive Director* Directi ve/Emplovee
Relations/Flcxible Hours &
Directive/Emplovee
Rclations/Comnressed Work
Week
2.5 Layoff and recall of Executive Committee Master Agreement Article 12 -

employees Member* Layoff & Recall

November, 2014
CT 2015-G-0020 0407
ACTIVITY CHR WEB SITE

DELEGATED TO
REFERENCE
3. Classification
3.1 Initiate classification Directives/Classification/Classific

ation Plans/Authority and
MwilQiing
• Non-management positions Director
(updates/reclassification/
new)
• Management positions Executive Committee Member

(updates/reclassification)
3.2 Approve an Executive CHR approval Public Service Act (10)-

Manager classification CJgwifigjitjon piap
33 Classify positions within an Public Service Act (10)-

established classification Classification Plan
plan
Directives/Classification/Classific
Ministry HR Consultant (with
• Bargaining Unit/OO&E ation Plans/Autboritv and
delegated classification
Monitoring
authority) N ote 1
• Management
MJEP Committee
recommendation with
Executive Director o f HR
approval
3.4 Approve restructure that Deputy Minister (with Directives/Classification/Classific

results in an addition to recommendation from ation Plans/Authority and
current management Executive Director, HR) Monitoring
complement
N o te I - Authority to classify positions is delegated by the P ublic Service Com m issioner to an individual not a
position.

November, 2014
CHR W EB SITE
REFERENCE
Code of Conduct and Ethics
4.1 Receive information on Executive Director HR Directives/Code of Conduct and

disclosure of charges under Ethics for the Public Service of
the Criminal Code o f Alberta
Canada, Controlled Drugs
and Substances Act or a
statute related to
Culture/TPR programs or
services from staff
4.2 Determine if employees are Executive Director HR in Directives/Code of Conduct &

in conflict of interest and in consultation with appropriate Ethics/Part 4 - Employee
violation of the Code of Executive Committee Member Responsibilities Under The Code
Conduct and Ethics
4J Notify employee to cease Executive Director HR in Directives/Code of Conduct and

activity or supplementary consultation with appropriate Ethics for the Public Service of
employment or accept Executive Committee Member Alberta
transfer
4.4 Exempt an employee from Deputy Minister Directives/Code of Conduct and

the restriction of supervising Ethics for the Public Service of
a relative Alberta
4.5 Approve candidacy in Deputy Minister Directivcs/Code of Conduct and

municipal or other election Ethics for the Public Service of
Alberta

November, 2014
CT 2015-G-0020 0409
CHR WEB SITE
REFERENCE
5. Contract of Employment (excludes fee for service or other contracted services)
5.1 Enter into or extend a Executive Committee Purettives/Stafifing/

standard contract of Member* A4min.iarBM.9n offiontracts oj
employment Employment
5.2 Alter provisions o f the Deputy Minister with Public Pirertivss/StaffinE/

standard contract of Service Commissioner’s Administration of Contracts of
employment approval faPBlpymsnt
5.3 Enter into a contract of re Deputy Minister in OreflLvw/Saffing/CQntraa pf

employment with a Consultation with Executive Employment or Fee for Service
pensioner Director, HR and approval of C fiftlTBSt
the Public Service
Commissioner

November, 2014
0410
CT 2015-G-0020
DELEGATED HUMAN RESOURCE AU TH O RITIES PAGE 9 of 31
ACTIVITY CHR WEBSITE

DELEGATED TO
REFERENCE
6. Discipline/Dismissal
Consultation with Human Resources is required prior to any disciplinary measures being taken.
6.1 Written reprimand
• Bargaining Unit Manager* Master Agreement Article 28 -

Supei-visor is only delegated Disciplinary Action
authority f o r verbal reprim and
o f B U employees.
• OO&E/Management Director* Dircclives/Enmlovee

Relations/Authoritv to Discipline
6.2 Extension of probation

period (for up to 12 months)
• Bargaining Unit Note 1 Manager * Master Agreement Article 27.03 -

Probationary Employee and
Period
• OO&E/Management ExecutiveCommittee Directives/Staffiim/Probationarv
Member* Apoointment/Extension
63 Reduce salary of an
employee or demote an
employee
• Bargaining Unit Director* Master Agreement Article 28 -

Disciplinary Action
• OO&E/Management Director* Directives/Pav/Salarv
Dctcnnination/Pcmotion
6.4 Suspend - without pay

Disciplinary Action
• OO&E Director* Pirectives/Emplovce
Relations/Authoritv to Discipline
• Management Executive Committee
Member*
N ote I - Extension o fp ro b a tio n f o r a B U em ployee m ust be agreed to by the Union

November, 2014
CT 2015-G-0020 0411
DELEGATED HUMAN RESOURCE AUTHORITIES PAGE 10 of 31
CHR WEB SITE

REFERENCE
6. Discipline/Dismissal (cont’d)
6.5 Dismissal of a permanent,
probationary or temporary
salaried employee.
PissipiinaQLAstion
• OO&E/Management Director*
6.6 Dismissal of a wage Manager* Pirectives/Emplovee

employee. Relations/Authoritv to Discipline

November, 2014
0412
CT 2015-G-0020
7. Indemnity Protection
7.1 Authorize reimbursement of Deputy Minister in Directives/Emplovee

all or part of legal fees from consultation with the Relalions/Indemnitv Protection
legal action brought against Department of Justice and for Employees
employee in performance of Attorney General
duties

November, 2014
CT 2015-G-0020 0413
DELEGATED HUMAN RESOURCE A U TH O RITIES PAGE 12 o f 31
C H R W E B SIT E
A C T IV IT Y DELEGATED TO
R E FE R E N C E
8. Leave and Benefits (other than Vacation and Leave without Pay)
8.1 Approve Casual/General

Illness
Casual Illness & Master
Agreement Article 32 - General
Wares
• OO&E/Management Manager/Director Directives/Leaves/Casual Illness
Leave &
Directives/Leaves/General Illness
Leave
8.2 Require an employee to

provide proof of illness
• Bargaining Unit Supervisor Master Agreement Article 3 1 -

Casual Illness & Master
Agreement Article 32 - General
Wares
• OO&E/Management Manager/Director Directives/Leaves/Casual Illness
Leave &
Directives/Leaves/General Illness
Leave
8.3 Approve substitution of Director’" Directives/Leaves/Pvramiding of

illness leave for other leaves Leave Benefits
for OO&E and Management
employees (vacation)
8.4 Approve Special Leave (not

to exceed 10 days in a
calendar year)
• Bargaining Unit Manager Master Agreement Article 38 -

Spatial Lav?
• OO&E/Management Director Directives/Leaves/SDecial Leave
*ln consultation with Human Resources

November, 2014
0414
CT 2015-G-0020
CHR WEB SITE

REFERENCE
8. Leave and Benefits (other than Vacation and Leave without Pay) (cont’d)
Approve additional Special

Leave beyond 10 days in a
calendar year
• Bargaining Unit Executive Committee Master Agreement Article 38 -
(approval of additional Member* SDecial Leave
bereavement leave only)
• OO&E/Management Executive Committee Directives/Leaves/SDecial Leave

(approval of additional total Member*
Special Leave for OO&G
staff and managers;
maximums identified for
each instance of Special
Leave for managers)
Relieve an employee of
duties with pay
• Up to 10 working days Master Agreement Article 28-07 -
Bargaining Unit Manager Disciplinary Action;
OO&E/Mgmt Director
• Beyond 10 working days Executive Committee Directive/Lca ves/Lea ve of

Member* Absence Wjib Pay
Approve a leave of absence Executive Committee Directi ve/Lcavcs/Addiction

for Addiction Rehabilitation Member* Rehabilitation or Medical
or Medical Orientation Orientation Program
Programs (including
program costs)
Approve and schedule time Supervisor Master Agreement Article 36.07

off for Bargaining Unit & 36.08 - Paid Holidays
employees in lieu o f a
statutory holiday
Approve attendance at Director* Pirwtives/LeaveVrype? of

National or International Leavc/National or International
Amateur Athletic or Cultural Amateur Athletic and Cultural
Events Events

November, 2014
CT 2015-G-0020 0415
C H R W E B SIT E
A C T IV IT Y DELEGATED TO
REFEREN CE
Leave and Benefits (other than Vacation and Leave without Pay) (cont’d)
8.10 Approve Maternity, Master Agreement Article 40 •

Adoption or Parental Leave Adoption/Parcntal Leave: 40A
(including grant an Matemitv Leave &
extension) Pi rectives/Lcaves/Parental and
Adoption Leave
• Bargaining Unit/OO&E Manager
• Management Director
8.11 Approve early departure due Director Directives/Leaves/Tvpes of

to Adverse Weather Ueve/Adycgc
Conditions
8.12 Approve Military Leave Director Pircctivcs/Lca vcs/Tvnes of

Leave/Militarv
8.13 Jury Duty/Attendance at Supervisor Master Agreement Article 41 -

Court Hearing/Tribunal Court Leave &
DfreotiysÊmployee
Relations/Attendance at Court
and Tribunals
8.14 Approve time off for Union Manager Master Aareement Article 11 -
Business Time Off for Union Business
8.15 Approve leave with pay for a Manager Master agreement Article 29-04
Bargaining Unit employee to fg) - Grievance Procedure
attend his/her own grievance
adjudication
8.16 Approve leave with pay for a Manager Master agreement Article 29.04
Bargaining Unit employee to (h) - Grievance Procedure
attend a grievance
adjudication as a witness
8.17 Approve request to Director* Pircctives/Lcavcs/Eroplovcc

participate in/withdraw from Funded Leave Program
or postpone Employee
Funded Leave

November, 2014
0416
CT 2015-G-0020
CHR WEB SITE

REFERENCE
9. Leave of Absence Without Pay (LWOP)
9.1 Approve a leave of absence Master Agreement Article 46

without pay Leave Without Pav &
Directives/Leaves/Leave of
Absence Without Pav
• Less than one year Director*
• Over one year Executive Committee

Member*
9.2 Approve a leave of absence Deputy Minister Directives/Code o f Conduct and

to accept Public Office Ethics for the Public Service of
Alberta

November, 2014
CT 2015-G-0020 0417
10. Long Term Disability (LTDI)
10.1 Designate LTDI coverage Deputy Minister in Regulations/Public Service Long

for an employee occupying a consultation with Executive Term Disability Income
position other than Director HR, CHR and LTDI Continuance Plan Regulation/Part
permanent or temporary Unit 3 - Eligibility for Benefits (LTDI)
10.2 Approve use of vacation Manager* Regulations/Public Service Lone

entitlement pending LTDI Temt Disability income
adjudication decision CgnliBUMcÊlan Regulation/Part
3 - Interim Payments (LTDI)
103 Approve interim payment Manager* Regulations/Public Service Long

when no decision rendered Term Disabilitv Income
on coverage before end o f Continuance Plan Regulation/Part
elimination period 3 - Interim Payments (LTDI)
10.4 Determine eligibility o f a Executive Director HR Regulations/Public Service Lone

temporary employee to Term Disabilitv Income
receive LTDI benefits Continuance Plan Regulation/Part
(expected term of 3 - Eligibility for Benefits (LTPO
appointment)
10.5 Authority to approve LTDI Manager* Regulations/Public Service Lone

Rehabilitation Assignment Term Disabilitv Income
Continuance Plan Regulation
10.6 Approval of part time LTDI, Manager* Master Agreement Article

part time return to work for 33A.Q3 - Long Term Disabilitv
Bargaining Unit employees (LID)
10.7 Authority to approve LTDI Manager* Regulations/Public Service Long

Rehab agreement Term Disability Income
Continuance Plan Regulation/Part
3 - Rehabilitation Program
OJDB
*Jn consultation with Human Resources

November, 2014
0418
CT 2015-G-0020
CHR W EB SITE
REFERENCE
11. Occupational Health and Safety
11.1 Determination that safety Manager Directi ves/Workplace

footwear should be provided Health/Occupational Health and
Safety PrpBWn
Note: Requirement for Article 6 (Subsidiary 5) -
safety footwear for Protective Clothing
individual employees is Article 6 (Subsidiary 12) -
determined through the Uniforms and Protective Clothing
Hazard Assessment process
11.2 Stop work-site activities Supervisor Legislation/Occupational Health

where imminent danger to Executive Director HR & Safety Act
workers exists
11J Order recommencement of Director*, Executive Director Legislation/Occupational Health

work when imminent danger HR & Safety Act
has passed.
• Department is the Most Senior Department Legislation/Occupational Health
“Contractor” or “Prime Representative at work-site & Safety Act
Contractor”
11.4 Investigate and report on a Manager* Legislation/Occupational Health

serious injury or accident & Safety Act
11.5 Administration of Alberta Manager Legislation/Occupational Health

Government OH&S Progr & Safety Act

November, 2014
CT 2015-G-0020 0419
CHR W EB SITE
REFERENCE
12. Overtime
12.1 Requixe/authorize an
employee to work overtime

Overtime
• OO&E Employee Manager Directives/Pav/Overtime
12.2 Approve time off in lieu of

pay for overtime
• Bargaining Unit Supervisor Master Agreement Article 17-04 -
Overtime
• OO&E Employee Manager Directives/Overtime/Time Off
instead of Overtime Pav

November, 2014
CT 2015-G-0020 0420
CHR W EB SITE
REFERENCE
Position Establishment, Extension, Transfer and Abolishment
13.1 Creation of permanent Reaulations/Public Service

positions within approved Act/Legislation/Rcctuitment.
FTE allocation Selection and ADoointment
• Bargaining Unit and Executive Team Member*
OO&E
• Management Deputy Minister (with

recommendation from
Executive Director, HR)
13.2 Creation of temporary Manager* Regulations/Public Service

salaried positions within Act/Legislation/Recruitment,
approved FTE allocation Selection and ADoointment
133 Extension o f temporary Manager* Rerolations/Public Service

salaried position Act/Leeislation/Rccruitment.
Selection and ADoointment
13.4 FTE/Position Transfers Reeulations/Public Service

Act/Lcgislation/Recmitment,
Selection and ADoointment
• within Division Executive Team Member
• between Divisions Executive Team Member
13.5 Approval of Organizational Deputy Minister

Restructure (this includes
divisional reorganization)
13.6 Issue Notice of Position Deputy Minister Master Agreement Article 15 -

Abolishment Position Abolishment &
Renulations/Public Service
Employment Reaulation/Part 12 -
Position Abolishment fPSERl
13.7 Notify Employee of Director* Directi ves/Position

Position Abolishment Abolishroent/Notice of Position
Abolishment
13.8 Approval of Severance Deputy Minister Pirectivcs/Position

Payment for Restructuring Abolishment/Position
Abolishment Severance

November, 2014
CT 2015-G-0020 0421
DELEGATED HUMAN RESOURCE AUTHORITIES PAGE 20 o f 3 1
C H R W EB SIT E
A C T IV IT Y D ELEG A TED T O
REFERENCE
14. Relocation
14.1 Approve house hunting Director* Pio^veVRelocaticn/Expsn^

expenses and allowances and Allowances/House Hunt in e
14.2 Approve reimbursement of Director* QireUgj&slgstniQD/Execpscj

real estate fees on sale of and Allowances/Real Estate
land in excess of one acre
143 Approve mortgage penalty Director* Directi ves/Relocation/Exoenses

fee/tenancy penalty fee and Allowances/Other
Discretionary Fees and Expenses
14.4 Approve cost of interim Director* Directives/Relocation/Expenses

financing and Ailowanccs/Otber
PisfinflQBflry Fcgajmd_Expcnse$
143 Approve duplicate housing Executive Committee PiFfiglivgs^glQcatidiÊypenacs

cost Member* and Allowances/Other
Discretionary Fees and Expenses
14.6 Approve reimbursement Director* Directives/Relocation/Expenses

transportation expenses for at^-Moêacg/IrawporOtioq
relocation from old residence Expenses
to new (family household
effects, mobile/modular
home, private vehicle)
14.7 Approve accommodation Director* Directives/Relocation/Expenses

longer than 30 days for and Aj (owjmcss/Tsaiporaiy
single employee or 14 days AgcQmtpodatiQPWd
for employee and their Subsistence Expenses
family
14.8 Approve a return for service Director* Pirgtiyes/RelopalioB/Expenses

commitment (return service and Allowances/Temporary
commitment letter Accfinunodatioag.aod
agreement) Subsistence Expenses
14.9 Waive a return service Deputy Minister

commitment incurred for
moving expense

November, 2014
0422
CT 2015-G-0020
C H R W EB SITE
R E FE R E N C E
15. Salary Administration
15.1 Approve Salary - upon Directives/Pav/Salarv

appointment, transfer or Determination
reclassification
• Non-management Director*
• Management Executive Committee
Member*
• EM I and EM II Deputy Minister*
15.2 Approve special salary Deputy Minister* Directives/Pav/Salarv

adjustments for anomaly Adiustments/Salarv Anomalies
situations (Mgmt & OOE) or (Mgrs&OOE)
salary increase of more than
8% for appointment or
reclassification (Mgmt)
153 Approve or withhold single Manager* Directives/Pav/Salarv

increments/merit increase
(BU & OO&E), with
completed Performance
Agreement
15.4 Approve a double increment Executive Committee Directives/Pav/Salarv

or merit increase of more Member* Adjustments
than 4% (BU & OO&E)
15.5 Grant a withheld increment Manager* Directives/Pav/Salarv

retroactively Adjustments
15.6 Hold salary over-range or Executive Committee Directivcs/Pay/Over-Range Pay

reduce an over range salary Member*
with mutual agreement
15.7 Designate acting incumbents

and approve acting pay for
short term temporary
assignment
• Non-management (5 Manager Directives/Pav/Salarv
working days to one year) Detcnnination/Temporary
Assignments
• Management (30 calendar
days to one year) Director

November, 2014
C H R W E B S IT E
R E FE R E N C E
15. Salary Administration (cont’d)
15.8 Approve long term
temporary assignment (over
1 year)
• Non management Director* Directives/Pav/Salarv
DeiemunalioniTemporarv
Assignments
• Management Executive Committee Pircctives/Pay/§3lary
Member* Petcrmination/T emporarv
Assignments
15.9 Authorize Part-Time Reeulations/Public Service

Employment (e.g. 90%, Employment Rcgulalion/Part-
60%, 50%) time Salaried Employees
• Bargaining Unit & OO&E Manager*
Employees
• Management Director*
15.10 Approve Premium Pay - Director* Directives/Pav/Premium

Attraction Bonus (Fort N O T E : Individuals who Pay/Attrqctipq B.onug for
McMurray/North of the S?"1 receive the attraction bonus Employees Located in Fort
parallel) are required to sign a two ye a r McMurrav and North of the 57th
Return Service A greem ent. Parallel-Pilot
15.11 Designate a Bargaining Unit Manager Master Aereement Article 19 -

employee to return to work CjjlUBagk.Pay
or receive work related
phone calls (call-back)
15.12 Designate a Bargaining Unit Manager MB&g Agreement Article.21 -

employee to be immediately Standby-Pay
available to return to work
(standby)
15.13 Compensate a Bargaining Manager Master Atonement Article 19.05 -

Unit employee for call-back CalLBaeiLPay
worked - time in lieu or
payment
15.14 Compensate a Bargaining Manager MasteLAggcment Article 1 1.06.-

Unit employee for standby Standby Pav
worked - time in lieu or
payment
15.15 Deduct for lateness Manager Reaulations/Public Service
(Bargaining Unit & OOE) Employment Regulation Act/Part
4 - Attendance

November, 2014
0424
CT 2015-G-0020
CHR WEB SITE

REFERENCE
IS. Salary Administration (cont’d)
15.16 Approve overtime worked as Supervisor Article 17 - Overtime
compensatory time off with Directives/Pav/Overtime/Time
pay in lieu of cash settlement Offlnstead of Overtime Pay
(salaried employees only)
15.17 Authorize wage appointment Manager* Directives/Pav/Salarv

rate of pay Determination

November, 2014
CT 2015-G-0020 0425
CHR WEB SITE

REFERENCE
16. Staffing
16.1 Initiate recruitment to a Manager* Rceulations/Lceislation/Public

salaried position Service A d
16.2 Approve Scope of RegulaiioBs/UgisUuoti/Public

Competition (Open Service Act
(i.e. from within or outside Manager*
the Public Service); Limited
(i.e. from within the Public
Service); Departmental
(within the department)
16.3 Approve all recruitment Deputy M inister Rcaulations/Legislation/Public

Service Act
16.4 Certify candidates as Human Resource Consultant Regulations/Lcgislation/Public

qualified for a position Service Act
before appointment by
competition or exemption
16.5 Enter into/extend/or alter Executive Committee

Contract of Employment Member* Administration of Contracts of
Employment
16.6 Appoint by exemption from Director HR and/or RcKulations/Lerislation/Public

competition Executive Director HR Service Act
16.7 Approve final selection of Manager* Reailations/LegislatiQn/Public

candidate from competition Service Act
16.8 Extend offer of employment

(Offer Letter)
• Wage employee Manager Dircctivcs/Staffing/Probationary

• Salaried employee Human Resource Consultant Appointmcnl/Rccognition of
PriorService

November, 2014
16. Staffing (cont’d)
CHR WEB SITE

REFERENCE
16.9 Probation Periods
• Count prior management Executive Committee Pircctives/Staffing/Probationarv

service towards Member* Appointment/Recognition of
probationary period Prior Service
• count prior non Manager* Master Agreement Article 27.02 -

management service Probationary Employee and
Period
16.10 Approve Temporary Re Deputy Minister in Directive - Re-employment of
employment o f Pensioner consultation with Executive Pensioner
Director HR and PSC
16.11 Approve interview travel Director* Pirccti vcs/Relocation/Expenscs

expenses and house hunting and AJlowanccs/Transportation
trips Expenses
16.12 Approve special expenses Director*
16.13 Approve job share

arrangements
• Bargaining Unit and OO&E Manager* Master Agreement Supplement

Employees D1 - Modified or Flexible Hours
of Work
• Management Director/Executive Director* Directivc/Emplovce
Relations/Flexiblc Hours

November, 2014
CT 2015-G-0020 0427
CHR WEB SITE

REFERENCE
17. Termination (Other Than Dismissal for Cause and Position Abolishment)
17.1 Accept Resignation of an Supervisor

employee
17.2 Position Abandonment -

deem an employee to have
abandoned their position
• Bargaining Unit Director* Master Agreement. Article 13.06
- Attendance
• OO&E Employee Director* Directives/Emplovee
Relations/Attendance/Employee
A bssnsss
• Management Executive Team Member in
consultation with Executive
Director HR
17.3 Provide notice to wage Supervisor Leeislation/Public Service Act

employee of completion of
work assignment
17.4 Approve pay in lieu o f all or Director Master Agreement. Letter of

part o f notice for termination Understanding - Separation for
of a long term wage or Temporary. E m ployee and 28?o
temporary salaried Hour Wane Employees
employees (for non-
disciplinaiy reasons)

November, 2014
DELEGATED HUMAN RESOURCE AUTHORITIES PAGE 27 o f 3 1
CHR WEB SITE

REFERENCE
18. Travel and Subsistence
(see also Travel Policy and Authority Matrix for Financial and Administrative Responsibilities)
18.1 Application of Public Director Relocation and Employment

Service Relocation and Expenses Regulation
Employment Expenses
Regulation
18.2 Approve employee’s use and Manager Relocation and Employment

claim for using private Expenses Regulation
vehicle for business purposes
18.3 Approve employee’s use and Manager Relocation and Employment

claim for using private Expenses Regulation
vehicle for other purpose
(e.g. appearing before an
interview selection panel)
18.4 Approve reimbursement of Director Relocation and Employment

meal or accommodation Expenses Regulation
expenses or allowance for an
employee not on travel status
(e.g. overtime meals)
18.5 Authorize out-of-province or Deputy Minister

out-of-country travel
18.6 Approve car allowance in Executive Committee Member

lieu of claiming kilometrage
18.7 Approve use of own private Deputy Minister

aircraft or lease of aircraft
for use on government
business

November, 2014
DELEGATED HUMAN RESOURCE AUTH O RITIES PAGE 28 o f 31
CHR WEB SITE

REFERENCE
19. Vacation Leave
19.1 Approve vacation leave (and
vacation supplement for
management employees)
• Bargaining Unit Supervisor Master Agreement. Article.!?-
Annual Vacation Leave
• OO&E Employees Manager Directi ves/Leaves/Vacation
Leave
• Management Director Directi ves/Leaves/Vacation
Leave
19.2 Authorize Bargaining Unit Manager Master Agreement. Article 37,07

employee to cany over - Annual Vacation Leave
vacation leave for 6 months
following the allowable 16
month period
193 Authorize payout of vacation Director Master Agreement. Article 37.07

for Bargaining Unit - Annual Vacation Leave
employees
19.4 Approve payout of vacation Director Directivcs/Leavcs/V acation

and/or carryover for Lcavc/Scheduling Vacation
Management and OO&E Leave
employees
19.5 Extend time allowed to take Manager Diiectives/Leaves/V acation

vacation for OO&E Leave/Schedulinn Vacation
employees Leave
19.6 Authorize 0 0 & E employee Manager Diiectives/Leaves/V acation

to carry over vacation leave Leave/Scheduline Vacation
so that there is not more than Lees
two years of vacation
entitlements outstanding
19.7 Approve BU or 0 0 & E Manager Directives/Leaves/V acation

employee to take annual Lcavc/Scheduling Vacation
vacation in the year it was Leave
earned

November, 2014
CHR WEB SITE

REFERENCE
Worker’s Compensation
20.1 Responsible for WCB Supervisor Leeislation/Workers

reporting Comnensation Act
20.2 Authority to countersign Manager Leeislation/Workers

WCBCO 40 - Employer’s ComDensation Act
Report of Accident
20.3 Authority to approve WCB Manager Leeislation/Workers

Work Assessment Compensation Act

November, 2014
ACTIVITY DELEGATED TO CHR WEB SITE

REFERENCE
21. Workforce Development and Financial Assistance
21.1 Approve a leave for Directivca/Workforce

developmental activities Development
• 5 days or less Supervisor
• Up to 30 days Director
• Leave over 30 days Executive Committee Member
21.2 Determine amount of Director* Direct) vy$/Wyrkforpe

financial assistance for Dcvelopmenl/Financial
developmental activities Assistance
213 Determine if Return Service Executive C o m m itte e Directivcs/Workforce

Agreement is required for Member* Devdopment/Retum for Service
financial assistance on a Commitment
development initiative
21.4 Approve fulfillment of a Deputy Minister Directives/Workforce

Return Service Commitment Pevelopment/Rctum for Service
for educational leave with an Commitment
employer outside of GOA
21.5 Approve an Alberta Directivcs/Workforce

Interchange/Interchange Development/Alberta
Canada Agreement Interchange/Interchange Canada
(secondment outside of Programs
GOA)
• Executive Manager Level Public Service Commissioner
and Deputy Minister
• Employees below the Deputy Minister
Executive Manager
Classification Level
21.6 Approve an alteration o f the Director* Directives/Workforce

period of an approved Development
educational leave
21.7 Waive a Return Service Deputy Minister* Directives/Workforce

Commitment incurred for Dcvclopmcnt/Return for Service
educational leave Commitment

November, 2014
CT 2015-G-0020 0432
ACTIVITY niri priT irn tTO

DELEGATED o c h r w e b s it e
REFERENCE
21. Workforce Development and Financial Assistance (cont’d)
21.8 Approve a Secondment Directives/Workforce
DeveloDment
• within department Director
• outside department Executive Committee Member
* In c o n su lta tio n w ith H u m a n R e s o u r c e s

November, 2014
CT 2015-G-0020 0433
CONFIDENTIAL
Culture and Tourism
Request for Approval of Outside Employment or Volunteer Activities
Name:
Title:
Position Number.
Area and Branch:
P le a s e C h eck A p p lic a b le:

Permanent: □ Contract: □ Temporary: □ Wage: [Zl Other. [~~l
When engaging in outside employment or volunteer work, the Code of Conduct and Ethics for the Public
Service of Alberta and the Alberta Culture and Tourism Supplemental Guidelines to the Code requests full
disclosure if there is a conflict or an apparent conflict of interest.
T yp e o f E m p lo y m en t:
P le a s e C h eck A p p lic a b le:
□ Self Employment;
[~1 Activity from which there is a monetary reward;
I-! Activity where a service or advice is provided and an honorarium is received;
l~~l Activity that is voluntary in nature.
P le a s e Iden tify a n d explain th e activity:
Please Check Appropriately: Yes: No:
T h is O u ts id e A c tiv ity :
Interferes with the performance of my regular duties with the Alberta Public Service □ □
Uses advantages derived from employment in the Alberta Public Service
Involves the use of government premises, supplies, equipment, employees, etc.
u □
□ □
Is performed in a manner as to appear to be an official act or policy of the
Alberta Public Service □ □
Is performed during my normal working hours with the Alberta Public Service □ □
If yes, please explain fully each area identified as such:
E m p lo y e e S i g n a t u r e : ____________________________________________ D a t e : _____________________________________
Please remit application to your supervising manager or director who will then review the application and submit the application and their
recommendations to the Director of Human Resource Services.
CT 2015-G-0020 0434
Request for Approval of Outside Employment or Volunteer Activities
Decision o f Employee’s M anager o r Director:
I~1 Approved
Q Approved, provided the following action is taken:
l~~l Refused, explanation of refusal:
Manager or Director Signature Date

Please send all requests to the Executive Director, HR Services, 7th Floor, Standard Life Centre,
10405 Jasper Avenue, Edmonton, AB T5J 4R7
Decision of Executive Director, Human Resource Services:
l~1 Approved
I I Approved, provided the following action is taken:
□Refused, explanation of refusal:
Executive Director Signature

Human Resource Services Date
CT 2015-G-0020 0435

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Information A ccess and Protection

3rd Floor, Commerce Place

October 23, 2015 File: CT 2015-G-0020

Dear Mr. Johnson:

Re: Freedom of Information and Protection of Privacy (FOIP) Act

• Section 17(1) - Disclosure harmful to personal privacy

Enclosed: 358 pages

Activity Legislation/Guideline Considerations Authority

Accommodation Infrastructure Policy Executive Director, Financial Services

Accommodation Infrastructure Policy Executive Director, Financial Services

Type C: used to deliver a program or part Type C (Petty Cash): Senior

Note: Type A (Permanent Advance): is

Approved by Deputy Minister:_____ Carolyn Campbell Date: April 10. 2015

Changes: Branch Head and Senior

• Contracts over $350,000: Deputy

Fees - non- Fees do not require policy approval of Minister

Non-operational Manual of Financial Includes purchases of a non-operational Division Head*/Foundation Chair

Write-off Manual of Financial Senior Financial Officer

Grants Authority to Approve Grant Authority to Sign Grant Agreement

Approval: Original signed by Lois Hawkins Revised: January 12, 2010

III. POLICY DETAIL

Tangible Capital Asset

Net Book Value

When to Record Tangible Capital Assets

Betterments vs. Maintenance

Donated or Contributed Assets

Land is not a depreciable asset and is not amortized.

Disposals, Write-downs, Gains or Losses

Financial Services should be notified of any disposals or possible write-downs.

Amortization will be included in the operating budget.

Recording and Maintaining Tangible Capital Asset Records

Cash and Revenue Collections Policy

Approval: Original signed by Lois Hawkins___________ Revised: May 5,2009

Financial Administration Act

II. POLICY OBJECTIVES

III. POLICY DETAIL

• Revenue-generating programs must follow the established practices and

• All instances of theft or fraud must immediately be reported to the Senior

• Cash-back at any point of sale machine is not allowed.

IV. CASH RECEIPTS PROCEDURES

Consider the following additional guidelines for accepting cheques:

i) Payment made in person:

ii) Payments received by telephone:

6) POINT OF SALE (POS) MACHINES

V. CASHING OUT PROCEDURES

a) Cashing Out procedures are as follows:

c) The following procedures are performed subsequent to the cash supervisor’s

i) Program areas making deposits at the bank:

• Ensure appropriate coding is completed, and forward the Cash Blotter

VI. COLLECTION OF OVERDUE ACCOUNTS/AMOUNTS OWING TO THE

“Collections” is a commission-based business area within Service Alberta whose

• Service Alberta - Accounts Receivable (A/R) will co-ordinate collection

• Service Alberta - Collections charges 20 per cent of the accounts receivable

VII. E-COMMERCE POLICY

1) E-commerce is the use of digitized reservations, ordering and payment

3) The Information Management and Technology Services Branch is responsible for

4) Contractors may be engaged to host e-commerce activity and manage online

a. Include appropriate recordkeeping and privacy protection measures. This

c. Be reviewed and approved by Financial Services.

6) A reconciliation of the sales transactions using e-commerce to those identified by

Donations/Tax Receipting Policy

Approval: Original Signed by Lois Hawkins Revised: June 30, 2011

Financial Administration Act

III. POLICY DETAIL

Bank Acknowledgement _____ Date _