Schedule 5: Reporting requirements
Disaster Financial Assistance Arrangements Guidelines

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• Purpose
• Policy intent
• Implementation
• Reporting components
• Standardized reports

Purpose

The purpose of this Schedule is to expand on the reporting requirements introduced in Section 17 of the Disaster Financial Assistance Arrangements (DFAA) Guidelines, and to provide further details on the type and frequency of reporting under the DFAA Program.

Policy intent

The intent of the reporting requirements under the DFAA Program is to embed data-driven decision-making into the program for both provinces/territories and Public Safety Canada, to enable the measurement of progress towards the DFAA's policy objectives and inform future Program improvements, and to support provinces/territories in establishing effective management control frameworks that reduce the risk of ineligible expenses being submitted to the DFAA.

To support this intent, the reporting templates are designed around data that is directly related to eligibility requirements and considerations under the DFAA Program, as well as regular financial information that enables Public Safety Canada to provide timely payments to provinces/territories. Public Safety Canada uses information from the reports to provide support to provinces/territories in the delivery of their programs and to address concerns as they arise.

Implementation

Once a DFAA claim is opened, there are different reporting requirements designed to update information or to request payments on a regular basis, until the province/territory is ready to finalize their claim. The Standardized Reports in the DFAA Program include the following:

• Annual Report
• Mid-Year Financial Update
• Advance Payment Request
• Progress/Final Payment Request

Because much of the same information is used across these four Reports, the required data has been simplified into six components that are described below. Table 1 at the end of this document provides a summary of the purpose and details of each of the Standardized Reports, including which of the six data components are required for each.

Reporting components

This section describes the six different components of reporting data that form the inputs for the DFAA Program's Standardized Reports. The components include both financial reporting (e.g., actual and projected expenses, cost breakdowns by Funding Stream, etc.) and non-financial reporting (e.g., progress updates, recovery indicators, etc.).

A. Disaster overview (non-financial)

The disaster overview is the highest level summary of key metrics and information on the eligible disaster, including the disaster name and associated federal Order in Council number, the type of hazard, the disaster period, the geographic area, and the number of impacted communities. Most of this information does not change throughout the claim, but can be updated if required.

The disaster overview component is required for all Standardized Reports.

B. Disaster costs (financial)

The disaster costs component is a summary of the total estimated eligible costs for the disaster and the actual costs incurred to date, broken down by Funding Stream. This information changes frequently throughout a DFAA claim and should be updated with the best available information at the time of the report.

There is a section for provinces/territories to provide a brief explanation of the estimates and actuals provided, including the methodologies for estimating the total disaster costs and a description of any major variances in estimated or actual incurred costs from the previous report. This information helps Public Safety Canada provide support to provinces/territories and is used for the risk assessment that Public Safety Canada conducts for all payment requests.

The remainder of the financial data in this component is populated by formulas that incorporate the pre-disaster threshold costs, the cost-sharing levels, and the total DFAA Program payments to date.

In this component, provinces/territories also update their expected payment cycle for the claim (e.g., anticipated dates and expected amounts for the payments they intend to request for the disaster).

The disaster costs component is required for all Standardized Reports.

C. Recovery indicators (non-financial)

The recovery indicators component includes the mandatory reporting indicators for the DFAA Program, although provinces/territories are encouraged to provide additional indicators they are tracking for the specific disaster. For all indicators, provinces/territories provide the total indicator value for the claim, the indicator value for the specific reporting period, and any explanatory information to provide context.

This information changes throughout a DFAA claim and is based on the best available information at the time of the report. For example, a disaster might have a total of 10,000 evacuees (which does not change after the initial response as this is the highest value for the claim), but for the reporting period there are only 50 evacuees still displaced, based on the number of people in temporary housing.

Recovery indicators are required for the Annual Report and Final Payment Request.

D. Progress update (non-financial)

The progress update is a high-level narrative description of the progress made on the eligible disaster since the last report and the planned activities for the following year. Provinces/territories provide a progress update for each Funding Stream until all activities for that Funding Stream are completed.

This information changes throughout a DFAA claim and is based on the best available information at the time of the report. Information provided about the planned activities is also used by Public Safety Canada to provide targeted support to provinces/territories.

The progress update is required for the Annual Report.

E. Expenditure details (financial)

The expenditure details are a breakdown of eligible disaster costs incurred to date by Funding Stream, who incurred the initial expense (e.g., a provincial/territorial ministry, a local authority, small businesses, etc.), and by general activity. There are sections for a brief description of the activities and the types of supporting documentation for these expenses. Provinces/territories are not required to submit the supporting documentation along with the report, but should indicate what records are available to support the risk assessment that Public Safety Canada conducts on all payment requests.

This information changes throughout a DFAA claim and is based on the best available information at the time of the report.

The expenditure details are required for Progress/Final Payment Requests.

F. Claim attestation (financial)

The claim attestation is a confirmation signed by either the Chief Financial Officer or financial delegated authority for the province/territory that the costs submitted in a DFAA claim are eligible for the DFAA Program and have been accounted for in accordance with public sector accounting standards.

A claim attestation is required for all Payment Requests (Advance, Progress, and Final).

Standardized reports

Table 1: Standardized Reports summarizes the frequency, dates, and reporting components for each Standardized Report submitted by provinces and territories.

In addition to these Standardized Reports, Public Safety Canada may request other information or sample documentation to better understand the context of DFAA-related inquires and to provide support to provinces/territories in delivering their disaster financial assistance programs. This support is also designed to mitigate financial risks in provincial/territorial DFAA claims and reduce the likelihood that a full audit or major adjustment is required during a final payment.

Date modified:

2025-06-26