Grants and Contributions Services

Grants and Contributions programs is an important part of the funding provided by the Government of Canada, which represents billions of dollars in transfer payments each year. Since the revised Policy on Transfer Payments became effective on October 1, 2008, it has become essential to have a management program to meet all Treasury Board requirements.

Samson & Associates has extensive experience in providing auditing and consulting services, particularly in the area of Grants and Contributions. Our employees and consultants have acquired varied and specific expertise and extensive knowledge of the operations of the federal government. This allows the firm to provide services to a wide range of agencies and departments and to provide expert advice with respect to transfer payments. Our mission is to assist agencies in meeting their financial management and control objectives with respect to their Grants and Contributions programs, and to provide the highest quality of service by meeting client needs with innovative solutions.

Over the years, Samson & Associates have performed hundreds of audits in the field of grants and contributions. Our assignments range from examining a program’s entire structure (legal aspects, roles and responsibilities, operational effectiveness, financial control, etc.), to focussing on more specific problems regarding our clients’ particular expectations. Our cover funding agreements, which exceed a $150 million dollars for large capital projects including programs under the sole management and control of federal government agencies and those which are government. Furthermore, Samson & Associates has expertise in refundable contributions (sales or royalty audits), which sometimes pose particular challenges for programs.

In recent years, our team has accumulated an enviable repertoire of assignments that not only allowed us to strengthen internal and operational management controls but also made it possible for us to achieve material savings for our clients.

Our main clients:

  • Canadian International Development Agency (CIDA)
  • Canadian Heritage (PCH)
  • Industry Canada (IC)
  • Health Canada (HC)
  • Department of Foreign Affairs (DFAIT)
  • Transport Canada (TC)
  • Indian Northern and Affairs Canda (INAC)
  • Agricultur and Agri-Food Canada (AAFC)
  • Development Economic Canada (DEC)
  • Natural Resources Canada (NRCan)
  • Department of National Defence (DND)
  • Canada Foundation for Innovation (CFI)

For more information or enquiries, please call:

Mark Dillon, B.Comm, CA, Partner of Grants and Contributions Services, (819) 772-0044, ext. 231; or by e-mail at: mark.dillon@samson.ca.

Our team for Grants and Contributions Services:

Pierre Samson, M.Sc., FCGA Mark Dillon, B.Comm., CA
David Cleary, BA, CA Martin Glazer, BAA, CA
Luc Duciaume, CGA Yves Talbot, B.Comm.
Alain Daoust, CA Mathieu Farley, CA, CPA
Robert Darmody, B. Comm., CA François Pion, CGA
Christian Dugas, CA Gregory Milanovich, BA
Jimena Martinez, CA Robert Frappier, CA


List of Available Services and Examples of Recent Grants and Contributions Projects Performed
Initial Audit Visits Recipient Audits
Description Description

• Clarify the terms and conditions of the agreement between the department or agency and the recipient, including expectations regarding adequate financial reporting and the retention of supporting documentation for expenses claimed.

• Clarify the funding agency’s administrative requirements with regards to the agreement.

• Provide to the department a report that contains recommendations to improve both the contribution agreement and procedures at the recipient’s organization.

• Verify the recipient’s financial compliance with the terms and conditions of the contribution agreement as well as the Treasury Board directives and other requirements.

• Evaluate the accounting and reporting systems, internal controls, financial policies and procedures in order to inform the department of the adequacy and quality of the procedures and systems used to manage the Grants and Contributions program.
Objectives Objectives

• These visits are performed in order to limit or avoid future audit adjustments resulting from misinterpretations of the agreement and/or the lack of supporting evidence for amounts claimed.

• This process benefits all parties involved by enhancing the relationship and communication between the funding department and the recipients.

Samson & Associates has developed expertise in providing this service and has conducted over 100 initial visits for various departments.

• These audits allow Samson & Associates to assure the client that the funds disbursed have been used for their intended purposes and that they comply with the approved terms and conditions of the contribution agreement or contract.

Samson & Associates has performed over 200 financial compliance audits for various departments.