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are withheld pursuant to section


sont retenues en vertu de l'article

26

of the Access to Information Act


de Ia Loi sur l'acces a l'information
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sont des duplicatas
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.., .
r <r Indigenous and
Northern Affairs Canada
Affaires autochtones
et du Nord Canada

August19, 2016

Ms. Sharon Ehaloak


Executive Director
Nunavut Planning Commission
P.O. Box 1797
lqualuit, Nunavut XOA OHO

Dear Ms. Ehaloak:

We have recently received KPMG's report on the financial review of the Nunavut
Planning Commission (NPC). We very much appreciate the attention you paid to the
financial review and your role in ensuring your organization's co-operation with KPMG.

We are pleased that KPMG found "in general management controls have improved over
the period of review and appear adequate" and "that costs reviewed were incurred in
support of NPC's objectives."

KPMG noted NPC had well documented policies, procedures and processes and that
challenges, which were well managed, were largely those of operationalization of
practices once procedures and policies were developed and the recommitment and
retention of qualified staff.

The report noted that the CFO of NPC held an interest in Northern Allied - the exclusive
travel company used by NPC. KPMG did not raise concerns with the fees charged but
noted a lack of supporting documentation around the decision to select Northern Allied.
To avoid the perception of a lack of transparency, NPC may wish to consider how to
deal with this issue.

KPMG advi~ed us that NPC declined to provide supporting documentation for significant
funding used to pay legal fees. Legal advice received by NPC noted that certain of the
fees related to a request for judicial review filed by NPC against the Federal
Government. We understand that various options w~re proposed by KPMG to allow for
a more limited review to try and deal with legal concerns but those efforts were not
successful.

000039
KPMG noted that "based solely on the financial and task-based information reported to
INAC, it would appear that work completed by NPC does not fully align with the tasks
approved by INAC in the work plan at the beginning of each fiscal year. Significant
variances exist in actual expenditures when compared to approved budgets, and tasks
expected to be completed are not formally reported in the activity report".

KPMG noted that the explanation for these variances provided to KPMG by NPC
appeared reasonable, but observed a lack of communication between INAC and NPC
on a number of issues, which made clarification of when reports were sent and if they
were received, difficult.

The program has been made aware of KPMG's findings and we are hopeful that both
the program and NPC can work to resolve any remaining communication issues. We
understand some of that work is already underway.

We trust that the findings of the review are helpful to you and NPC and thank you again
for your co-operation in this matter.

Sincerely,

Jean-Marc Lafreniere
Director. Assessment and Investigation Services Branch
Audit and Evaluation Sector

000040
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sont des duplicatas
Page 1 of2

Jean-Marc Lafreniere- KPMG invoices


----------------~--.--------------------------------------------------------
From: "Ouimet, Lina" <louimet@Jcpmg.ca>
To: "jeanmarc.lafreniere@aadnc-aandc.gc.ca" <jeanmarc.Jafreniere@aadnc-aandc ...
Date: 7/23/2016 3:11 PM
Subject: KPMG invoices
Attachments: L_JM Lafreniere-INAC_July 18 2016.pdf; 8001188620 NPC TA14 to 30-JUN-16 w
backkup.pdf; 7000100100 PROF SERV to 30-JUN-16 w backup.pdf; 8001188923
TA16 to 30-JUN_ 16 w backup.pdf

Good morning all,


.
Attached please find our invoices for June professional services along with a letter for Mr. Lafreniere.

Should you have any questions or concerns please do not hesitate to contact us.

Kind regards,
Lina

Lina Ouimet

Functional Billing Analyst

KPMG MSLP

150 Elgin Street, Suite 1800


Ottawa, ON, K2P 2P8
T 613 212 5764 x3625
F 613 212 2896
louimet@kpmg.ca

This email was sent to you by KPMG (http://info.kpmg.ca). To sign up to receive event invitations and other
communications from us (we have some informative publications that may be of interest to you), or to stop
receiving electronic messages sent by KPMG, visit the KPMG Online Subscription Centre
(http://subscribe.kpmq.ca).

At KPMG we are passionate about earning your trust and building a long-term relationship through service
excellence. This extends to our communications with you .

Our lawyers have recommended that we provide certain disclaimer language with our messages. Rather than
including them here, we're drawing your attention to the following links where the full legal wording appears.

Disclaimer concerning confidential and privileged information/unintended recipient


(http://disclaimer.kpmg.ca).
Disclaimer concerning tax advice (http://taxdisclaimer.kpmg.ca).

file:///C:/Users/lafrenierejm/AppData/Localfremp/2/XPgrpwise/5793890EHQDS-SM1001 ... 9112i20lt000044


Page 1 of 5

Jean-Marc Lafreniere - Re: For urgent DG approval: Media Lines on NPC financial review

~.
From: Catherine Conrad
To: Gemmell, Laura; Hopkins, Mark; Kennedy, Erin; MacDonald, Allan; Scot...
Date: 8/9/2016 6:28PM ..
Subject : Re: For urgent DG approval: Media Lines on NPC financial review
~
CC: Ballay, Patrick; Kim Pawley; Lafreniere, Jean-Marc
~

Thanks Laura! Will have a quick look tomorrow to see If this warrants a follow-up discussion and get back to you May be
that just being aware of sensitivities will be sufficient at our end.
't
Much appreciated,

CRC

From : Laura Gemmell


To: Conrad, Catherine; Hopkins. Mark; Kennedy, Erin; MacDonald, Allan; Scotton, Anne; Steinke, Bruno
CC : Ballay, Patrick; Kim Pawley, Lafreniere. Jean-Marc
Date: 09/08/2016 6:19PM
Subj ect : Re: For urgent DG approval: Media Lines on NPC financial review
Hi Catherine,

We just received the updated version of the Review of NPC from Jean-Marc Lafreniere which you can find attached.

If it would be helpful, IB and NAO can meet at the working level to discuss some of the findings and next steps. l
think there are some aspects of the Review that we need to keep in mind in dealing with NPC at the practical
level moving forward (but which do not have media implications). Please let me know if this is something that you
see as helpful and I can set up a meeting. l
.I
...
Have a good night.

~ri
t

Laura Gemmell
A/Manager
Nunavut-Atlantic Team
Treaty Management East
Implementation Branch
Indigenous and Northern Affairs Canada
Room 1550, 25 Eddy St.
Gatineau, QC K1A OH4
Phone #: (819)934-1035
BB #: (819)744-0180
Fax#: (819)994-7043

From: Catherine Conrad


To: Hopkins, Mark; Kennedy, Erin; MacDonald, Allan; Scotton, Anne; Steinke, Bruno
CC: Ballay, Patrick; Gemmell, Laura; Kim Pawley
Date: 8/9/2016 3:29 PM
Subject: Re: For urgent DG approval: Media Lines on NPC financial review
ok, seems like audit is not creating any controversy we would have needed to be aware of, so media lines
approved at our end.

With email to Anne Scotton am however asking for a copy of the report to be provided to me/NAO-NRE for our

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Page 2 of 5

records and info. Thanks all,

Catherine

Catherine R. Conrud, P.eng.


Senior Director, environment and Renewable Rtsourccs
Dorcctnc~ priuciplllc, l:!nvirormemcJll cl ressourecs rcnouvclablcs
Nonhem A films Orwmualion I Organosauon des aO'aor~s du Nord
Indigenous and Northern Affairs Canada
Affam:5 autochtoncs et du Nord Canada
(819) 997-2728

From: Allan MacDonald <allan.macdonald@aandc-aadnc.gc.ca>


To: Erin.Kennedy@aadnc-aandc.gc.ca, Allan.MacDonald@aadnc-aandc.gc.ca,
Bruno.Steinke@aadnc-aandc.gc.ca, Catherine.Conrad@aadnc-aandc.gc.ca,

~
Mark.Hopkins@aadnc-aandc.gc.ca
CC : Patrick.Ballay@aadnc-aandc.gc.ca, Laura.Gemmell@aadnc-aandc.gc.ca.
Kim.Pawley@canada.ca
iJI
Date: 08/08/2016 5:37PM
Subject: Re: For urgent DG approval: Media Lines on NPC financial review
"il Catht~nne, the Finandal Rt:vtew vlds donP. h'r i\ Rr< L, at .d I in.< tne fines foo hat mat !eo E 1e tine. I cor 't have a
copy of the Final, maybe you <.an ge.t one ncm Arnr S I t.n t.appy to t~h~ yOJ ary otlo(~r wrte~t v,)u r>t:'d

I think tt1~re are a few ;na(.curat.ie> 1n the not!~ fe g .tte $$ r.ciE:uS:S to IPGS w?.re not part (lf the !ltg<1t1cn
Settlement). an<J we ' <m upd<ite any figure~ tomorrow

Agree wfth your suggestion. to delete the 1n addition .lin(" be:ow~

Allan

Sent frorll rny Bl;,:iBery 10 <;m<>rt!JI'c r t r):1 t ~e f:tl nctwor ~.

From: Catherine Conrad


Sent: Monday, August 8, 2016 5:05PM
To: Erin Kennedyi Allan MacDonaldi Bruno Steinke; Mark Hopkins
Cc: Kim Pawley
Subject: Re: Fwd: For urgent DG approval: Media Lines on NPC financial review

In general, I am not very comfortable reviewing and commenting on these lines since I have not seen nor
am I aware of the contents of the financial review report. I know this is not intended to become a public doc
but it can and may be ATIP'ed so I would like to have a sense of any possible related sensitivities. Who
would have the report and/or could provide some quick context for me/us on this front? Allan or Bruno?

This said, here are some proposed general changeslfixes to these media lines:

On May 4, 2015, the Government of Canada announced a 25% increase in fund in~

for the NPC, from 2013 to 2023, as part of the litigation settlement with Nunavut
Tunngavik Inc. As a result, the NPC received $7.2 M in funding in the 2015-2016
fiscal year, and will rece1ve (replace rev1ew') ongoing annual funding of
approximate,ly $5.3M.
If asked for more detail about the funding increase resulting from the NT/ litigation
settlement. announced May 4. 2015:
Funding increases for Institutions of Public Government are based on the current
and projected work of each lPG as requesteo by and as~essed for each lPG
annually. (I suggest we remove tne following sentence in order to stay away from
unnecessarily opening up sensirive 1ssues) 1n addition, some of the IPGs have
work that is driven rnore by Industry and therefore requtres them to be prepared to
peliollTl at any t1me, whereas the work of other IPGs 1s more predictable and
planned
Let me know if any concerns with these suggestions. Can approve media lines with these changes though

J
1

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Page 3 of5

would prefer to have info about the audit report before finalizing if there is time.

CRC

Calherine R Conrad, P Eng


Senim Dircclor, Envirllnutcnl and Rcnew.tblc Rcsl)Ur~
D1reclrkc pnncopalc, Envuunncment ct rcssources rcnouvelables
Nor1hcm Alfairs Organo'l.ation I Organisalion des aflaircs du Nord
Indigenous and Northern Allitirs Canada
Affaires autochtoncs cl du Nord Canada
(8 19) <}97. 2728

From : Mark Hopkins


To: Erin Kennedy
GG: Catherine Conrad
Date: 08/08/2016 3:38PM
Subject: Fwd: For urgent DG approval: Media Lines on NPC financial review
Hello Erin,

I am forwarding your message to Catherine Conrad how is acting DG during Mark's vacation.

Martine Tully
819-997-9621

>>>

From: Erin Kennedy


To: Mark Hopkins
CC: Michele Belley
Date: Monday, August 08, 2016 9:3'7 AM
Subject: For urgent DG approval: Media lines on NPC financial review
Hi Mark,

Attached and embedded for your approval please: media lines on the NPC financial review.
These media !tines have been approved by Kim Pawley, Alice d'Anjou (NManager NAO connms)
and Kurt West (replacing Ben Steylen) for LMRB.

Program is requesting these media lines fully approved by COB tomorrow. If possible, it would
be best to have these approved by you before 4 pm today.

Thanks!
Erin

INDIGENOUS AND NORTHERN AFFAIRS CANADA


MEDIA LINES
(Not for external distribution- for use by spokespersons)

ISSUE: Completion of Nunavut Planning Commission financial review


conducted by Indigenous and Northern Affairs Canada (August 2016).
KEY MESSAGES
Indigenous and Northern Affairs Canada (INAC) conducted a financial
review of the Nunavut Planning Commission (NPC). It was completed in
2016.
The goal of this review was to provide an independent and objective ~
opinion that INAC funding allocated to the NPC was spent in accordance
with tlhe terms and conditions of the funding agreement.
The review period covered three fiscal years: 2012-2013, 2013-14, and
2014-15.

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00047
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Page 4 of 5 1

If asked for more details about the financial review:


Each year, INAC conducts a number of audits and financial reviews of
programs and organizations that receive funds from the Department.
These are an establ ished practice and the right to audit is established in
all funding agreements signed with INAC.
Financial reviews are conducted by independent auditors to provide
assurance of a recipient's compliance with the terms and conditions of a
funding agreement administered by the Department.
If asked if this review was prompted by/requested by Premier Taptuna (or any
other external influence)
This was an independent decision made by INAC.
If asked if thjs review was prompted by allegations/concerns about mis-spending
bv the Commission:
Any allegations or concerns that I NAC was aware of would have been
brought to the attention of the firm conducting this review.
If asked about Nunavut Planning Commission funding:
The Government of Canada has invested over $5b:VI UPDATE PLE.A.SE
in core funding for the NPC since the 2001-2002 fiscal year.
On May 4, 2015, the Government of Canada announced a 25% increase
in funding for the NPC, from 2013 to 2023, as part of the litigation
settlement with Nunavut Tunngavik Inc. As a result, the NPC received
$7.2 Min funding in the 2015-2016 fiscal year, and will review ongoing
annual funding of approximately $5.3M.
If asked for more detail about the funding increase resulting from the NT/
litigation
settlement. announced May 4. 2015:
Funding increases for Institutions of Public Government are based on the
current and projected work of each lPG. In addition , some of the IPGs
have work that is driven more by industry and therefore requires them to
be prepared to perform at any time; whereas the work of other IPGs is
more predictable and planned.
BACKGROUND
Under the Nunavut Land Claims Agreement. the Nunavut Planning Commission
..
(NPC) is responsible for preparing land use plans, with the active participation of
the federal and territorial governments, Inuit organizations, community members
and other stakeholders.
In July 2014, the NPC applied to the Federal Court for a Judicial Review of its
funding . This action was put in abeyance early in 2015 when the NTI litigation
settlement was being finalized , as the two actions dealt with similar issues. T he
May 4, 2015, NTI settlement included a 25% increase in annual funding for the
NPC.
Communications Officer: Erin Kennedy, Communications Officer, 819-360-
5708
APPROVALS
Kim Pawley, Manager EA and Land Use Planning- August 5, 2016
Patrick Ballay, Sr. Negotiator and A/Director TAG- FYI
Bruno Steinke, Director, TAG - FYI
Alice d'Anjou, A/Manager NAO Communications- August 5 , 2016
Kurt West, LMRB- August 8, 2016
Mark Hopkins, DG NREB-
Stephen Van Dine, ADM NAO -
Anne Scotton, CAEE - August 4, 2016

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J
Page 5 of5

Lesia Manchulenko, A/DG Communications -


DMO-
MINO-
Erin Kennedy
Communications Officer/
Agent des communications
INAC/AANC
(819) 360-5708
enr '<enn_edy{G?a~Q!&:.?r cr, t.<!

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00049
s.19(1 ) Page I of l

Jean-Marc Lafreniere- Private and Confidential

From: "Duret. Victor M." <vduret@)<.pmg.ca>


To: "Annc.Scotton@aadnc-aandc.gc.ca" <Anne.Scotton@)ladnc-aandc.gc.ca>, Jean-...
Date: 6/ 17/2016 11:35 AM
Subject: Private and Confidential
CC: "Duret, Victor M." <vduret@kpmg.ca>, "Smith. Glenn K" <gksmith@kpmg.ca>
Attachments: AANDC-NPC_ Final Draft Report_June 15 2016.pdf

Hi Anne and Jean-Marc,

Please find attached ourfinal draft after considering comments received from NPC and the program.

Than k you.

Victo r Duret ,

Partner. Advisory Services

KPMG LLP

150 Elgin Street, Suite 1800


Ottawa, ON, K2P 2P8
T 613 212 2881
F 613 212 2896
vduret@kpmg.ca
www kpmg.ca/torensiC

This email was sent to you by KPMG (http://info komg .ca). To sign up to receive event invitations and other
communications from us (we have some informative publications that may be of interest to you), or to stop receiving
electronic messages sent by KPMG, visit the KPMG Online Subscription Centre (httpflsubscribe.kpmg.ca).

At KPMG we are passionate about earning your trust and building a long-term relationship through service excellence.
This extends to our communications with you.

Our lawyers have recommended that we provide certain disclaimer language with our messages. Rather than
including them here, we're drawing your attention to the following links where the full legal wording appears.

Discl aimer co ncerning confidential and priv ileged information/unintended recipient


(http 1/disclaimer kpmg.ca).
Disclaimer concerning tax advice (hltp./ltaxdisclaimer.kpmg.ca).

If you are unable to access the links above, please cut and paste the URL that follows the link into your browser.

---------- -------------------------------

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is not relevant
est non pertinente
I(9/12/2016) ~an-Marc Lafreniere- ~NPC Financial Review- Draft-Report- Page 1

s.19(1)
s.21(1 )( b)

From: "Duret, Victor M." <vduret@kpmg.ca>


To: Jean-Marc Lafreniere <JeanMarc.Lafreniere@aadnc-aandc.gc.ca>, "Smith,Gie ...
CC: Anne Scotton <Anne.Scotton@aadnc-aandc.gc.ca>
Date: 6/6/2016 5:54 PM
Subj ect: RE: NPC Financial Review - Draft Report - IB Comments

Thank you we will reflect on these and NPC's comments and consider if changes to our report are
appropriate

Victor Duret, 1

Partner, Advisory Services

KPMG LLP

150 Elgin Street, Suite 1800


Ottawa, ON, K2P 2P8
T 613 212 2881
F 613 212 2896
vduret@kpmg.ca
www.kpmg.ca/forensic
Linked In

--Original Message----
From: Jean-Marc Lafreniere [mailto:JeanMarc.Lafreniere@aadnc-aandc.gc.ca]
Sent: Monday, June 06, 2016 5:50 PM
To: Smith, Glenn K <gksmith@kpmg.ca>; Duret, Victor M. <vduret@kpmg .ca>
Cc: Anne Scotton <Anne.Scotton@aadnc-aandc.gc.ca>
Subject: Fw: NPC Financial Review- Draft Report- IB Comments

FYI

Sent from my BlackBerry 10 smartphone on the Rogers network.


Original Message
From: Natalie Neville <Natalie.Neville@aadnc-aandc.gc.ca>
Sent: Monday, June 6, 2016 5:46PM
To: Jean-Marc Lafreniere6F
Cc: Tessa Button
Subject: NPC Financial Review- Draft Report - IB Comments

Please find below Implementation Branch's comments on the draft report.


If you have any further questions, please do not hesitate to contact us.

Thanks,

Natalie Neville
Director, Treaty Management East
Implementation Branch, TAG

000052
l (9/121201'6) Jean-Marc Lafreniere-- RE: NPC Finaneiai""Review- Draft-Re'Port'- paQe2 J

5.21 (1 )(b)

000053
[{~l12/201~)~~an-Mar~~.afreniere ~ RE: NPC Financial Review- Draft R!port- ~ ="""""=
- ---- - -----
Page 3
_., ----

5.21 (1 )(b)

This email was sent to you by KPMG (http://info.kpmg.ca). To sign up to receive event invitations and
other communications from us (we have some informative publications that may be of interest to you), or
to stop receiving electronic messages sent by KPMG, visit the KPMG Online Subscription Centre
(http://subscribe.kpmg.ca).
At KPMG we are passionate about earning your trust and building a long-term relationship through
service excellence. This extends to our communications with you.
Our lawyers have recommended that we provide certain disclaimer language with our messages. Rather
than including them here, we're drawing your attention to the following links where the full legal wording
appears.
Disclaimer concerning confidential and privileged information/unintended recipient
(http://disclaimer.kpmg.ca). Disclaimer concerning tax advice (http://taxdisclaimer.kpmg.ca).

If you are unable to access the links above, please cut and paste the URL that follows the link into your
browser.

000054
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are duplicates
sont des duplicatas
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is not relevant
est non pertinente
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are duplicates
sont des duplicatas
Page I of2

Jean-Marc Lafreniere - Re: Audit - NPC


r

From: Natalie Neville


To: Jean-Marc Lafreniere
Date: 613/2016 1:20 PM
Subject: Re: Audit - NPC
CC: gksmith@kpmg.ca <gksmith@kpmg.ca>; MacDonald, Allan <Allan.MacDonald@aad...

Hi Jean-Marc,

Apologies, this fells t hrough t he cracks. We wilt have comments to you by Monday though.

Thanks,

Natalie

>>>Jean-Marc Lafreniere 6/3/2016 12:45:06 PM>>>


Dear Natalie and Allan:

I do not appear to have been copied on your response (if you did respond). If you have any comments, I would
appreciate receiving them by t he end of today if possible.

thank you

Jean-Maec

Jean-Marc Lafreniere, CPA, CA, CFE

Directeur, Direction generate des services d 'examen et d'enquete, Secteur de Ia verification et de !'evaluation
Affaires autochtones et Developpement du Nord Canada 1 Gouvernement du Canada
jeanmarc.lafreniere@aadnc-aandc.qc.ca 1 Tel. : 819-994-4837I Telecopieur : 819-997-8312

Director, Assessment and Investigation Services Branch, Audit and Evaluation Sector
Aboriginal Affairs and Northern Development Canada I Government of Canada
jeanmarc.lafreniere@aadnc-aandc.gc.ca 1 Tel: 819-994-4837 I Fax: 819-997-8312
> > > Anne Scotton 5113/2016 2:14 PM > > >
Hi there, a copy of the draft report will be delivered by hand this afternoon.
Please review. If you have any comments please let Jean Marc know aasap, because he plans to send it out to
NPC on Monday.
Great weekend ! Anne

> > > Natalie Neville 51912016 4:10:18 PM > > >
Hi Anne,

Thanks fur the update. In fact, I believe it was NPC themselves who told one of my team members about the
upcoming release. Perhaps they had it confused with something else. We will await further word from your area

000060
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Page 2 of2

as to when anything needs to be reviewed by IB.

Thanks,

Natalie

>>>Anne Scotton 5-May-16 2:49PM>>>


No it will not be. Don't know who you are hearing that from.
The auditor showed us the draft which will need to be fact verified by the auditee. I think, to be accurate, it is a
financial review and may have to be reviewed by the program (you) as well. I will check when I get back from
Saskatoon tomorrow, Anne

> > > Natalie Neville 5/2/2016 3:43:47 PM > > >
Hi anne

I understand the audit report on the Nunavut Planning Commission will be released next week.

Do you have any pre-release info or any other details you can share with us ahead of that?

Thanks,

Natalie

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5.19(1)
Page 1 of 1

~-- """"'----~"" ---- _____


Jean-Marc Lafreniere- NPC comments
---~.......... "

From; "Smith, Glenn K" <gksmith@kpmg.ca>


To: Jean-Marc Lafreniere <JeanMarc.Lafreniere@aadnc-aandc.gc.ca>
Date: 5/30/2016 3:17PM
Su bject: NPC comments

Jean-Marc,

Just wanted to check in with you to see if the Program group has provided any comments on the NPC draft report. As you
know, we received comments from NPC earlier, but felt it would make sense to wait for the program comments before
updating our draft. If you could please advise as to when we might receive feedback, it would be appreciated.

Thanks,

Glenn Smith,

Senior Manager, Advisory

KPMG LLP

150 Elgin Street, Suite 1800


Ottawa, ON K2P 2P8
T 613 212 3668
F 613 212 2896
gksrnith@kpmo.ca
Lmkedln

This email was sent to you by KPMG (http://info.kpmg.ca). To sign up to receive event inVitations and other communications
from us (we have some informative publications that may be of interest to you), or to stop receiving electronic messages sent
by KPMG, visit the KPMG Online Subscription Centre (http://subscribe.kpmg.ca).

At KPMG we are passionate about earning your trust and building a long-term relationship through service excellence. This
extends to our communications with you.

Our lawyers have recommended that we provide certain disclaimer language with our messages. Rather than including them
here, we're drawing your attention to the following links where the full legal wording appears.

Disclaim~.r..9ncernittll confii dential and privileged information/unintended recipient (http://disclairner.kpmg.ca).


Disclaimer concerning tax advice (http://taxdisclaimer.kpmg.ca}.

If you are unable to access the links above, please cut and paste the URL that follows the link into your browser.

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00062
Page I of 1

Jean-Marc Lafreniere - Re: NPC

From: Anne Scotton


To: Jean-Marc Lafreniere
Date: 5/19/2016 5:29 PM
Subject: Re: NPC

Good for you

>>>Jean-Marc Lafreniere 5/19/2016 5:13:06 PM>>>


Anne

The report has already been sent by KPMG to NPC. I just got off the phone with Vic Duret, and he confirmed that
he received their comments one hour ago. He will review and get back to us.

JM

> > > "Duret, Victor M." <vduret@kpmg.ca> 5/13/2016 2:41 PM > > >
Hi. I just returned your call but got no answer and am heading into a meeting. Not sure if you have something
specific or just looking for an update. On our side we forwarded the draft report to NPC earlier this week and
Glenn had a call with them yesterday and they have undertaken to get us a written response by Wednesday next
week . we will then consider that and any feedback from the program in finalizing report. Let me know if that is
what you were looking for or have something else to discuss. Tx

Sent from my iPhone

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00063
Page 1 of3
s.19(1)

Jean-Marc Lafreniere- RE: NPC


-
From: "Smith, Glenn K" <gksmith@kpmg.ca>
To: Jean-Marc Lafreniere <JeanMarc.Lafreniere@aadnc-aandc.gc.ca>
Date: 511 8/2016 2:40 PM
Subject: RE:NPC

Sorry, Jean-Marc, my turn to have missed your email. Vic sent a proposed amendment to the engagement, I
can still provide an update for you if you'd like -I am in the office all afternoon.

Thanks,

Glenn

From: Jean-Marc Lafreniere [mailto:JeanMarc.Lafreniere@aadnc-aandc.gc.ca]


Sent: Tuesday, May 17, 2016 4:40PM
To: Smith, Glenn K <gksmith@kpmg.ca>
Subject: Re: NPC

Glenn

I misread your email thinking you said you are free at 4:30 (I called at 4:37 and got your voice mail).
Maybe we can talk tomorrow first thing arounf 9:00 am.

Jean-Marc

>"Smith, Glenn K" <qksmith@kpmq.ca> 5/17/201611:22 AM>>>


I'm free up to 4:30. How about you just give me a call once you're free?

Thanks,

Glenn Smith, '


Senior Manager, Advisory Services
KPMG LLP
T:613-212-3668

file:///C:!Usersllafrenierejm/AppOata/Localffemp/2/XPgrpwise/573C7EEOHQDS-SM1 00... 9/ 12/2016


00064
Page 2 of3
5.19(1)

On May 17, 2016, at 10:24 AM, Jean-Marc Lafreniere <JeanMarc.Lafreniere@aadnc-


aandc.gc.ca < mailto:JeanMarc.Lafreniere@aadnc-aandc.gc.ca > > wrote:

Glenn

Anytime after 3:30 today. Let me know what works for you.

Jean- Marc

> > > "Smith, Glenn K" < gksmith@kpmg.ca < mailto:gksmith@kpmg.ca > > 5/16/2016 1:52 PM > > >
Jean-Marc,

Please let me know if you have some time for a quick call for an update on NPC. There are a couple of
contracting points to discuss, and I can update you on comments from NPC on the draft.

Thanks,

Glenn Smith,

Senior Manager, Advisory

KPMG LLP

150 Elgin Street, Suite 1800


Ottawa, ON K2P 2P8
T 613 212 3668
F 613 212 2896
gksmith@kpmg < mailto:gksmith@kpmg > .ca
Linkedln < http://ca.linkedi n.com/pub/glenn-smith/38/482/55 >

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00066
r(~/1-2-
12-
0 16),J~-
~~---
MarC, i.a-f-
reniere_-_
NPC _ =::::::::. .-.. .
-=-=-=----===

From: "Duret, Victor M." <vduret@kpmg.ca>


To: Jean-Marc Lafreniere <JeanMarc.Lafreniere@aadnc-aandc.gc.ca>
Date: 5/13/2016 2:42 PM
Subject: NPC

Hi. I just returned your call but got no answer and am heading into a meeting. Not sure if you have
something specific or just looking for an update. On our side we forwarded the draft report to NPC earlier
this week and Glenn had a call with them yesterday and they have undertaken to get us a written
response by Wednesday next week . we will then consider that and any feedback from the program in
finalizing report. Let me know if that is what you were looking for or have something else to discuss. Tx

Sent from my iPhone

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than including them here, we're drawing your attention to the following links where the full legal wording
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000067
Page 68
is a duplicate
est un duplicata
-

<-<HRA- --
- ---- _
- -'-- - - - ---
_
...............
[ (9/12/2016) Jean-Marc Lafreniere- Financial Review- NPC
~- ...., ...__
' ~ . -- - -- - -
. - --'"
Page 1
1

s.16(1)(b)

From: Anne Scotton


To: Duret, Victor M.
CC: Lafreniere, Jean-Marc <JeanMarc.Lafreniere@aadnc-aandc.gc.ca>
Date: 5/5/2016 3:33PM
Subject: Financial Review - NPC

Share NPC with program? (Can't figure out "sure box" in your message???) Yes, agreed, we should send
to program . JM and I will do that tomorrow,did we agree that YOU are sending it to NPC? Anne

> "Duret._Victor M." <vduret@kpmg.ca> 5/5/2016 3:22:17 PM>>>


Thanks. 1

Sent from my iPhone

>On May 5, 2016, at 12:03 PM, Anne Scotton <Anne .Scotton@aadnc-aandc.gc.ca> wrote:
>
> An exchange with the program people fyi
> Also, THANK YOU, the visuals are great. They get it. Anne
>
Anne Scotton 5/5/2016 2:49:52 PM>
> No it will not be. Don't know who you are hearing that from.
> The auditor showed us the draft which will need to be fact verified by the auditee. I think, to be accurate,
it is a financial review and may have to be reviewed by the program (you) as well. I will check when I get
back from Saskatoon tomorrow, Anne
>
Natalie Neville 5/2/2016 3:43:47 PM>
>Hi anne
>
> I understan~ the audit report on the Nunavut Planning Commission will be released next week.
>
> Do you have any pre-release info or any other details you can share with us ahead of that?
>
>Thanks,
>
>Natalie
>
>
>

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000069
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000070
s.16(1)(b)

From: "Duret, Victor M." <vduret@kpmg.ca>


To: Anne Scotton <Anne.Scotton@aadnc-aandc.gc.ca>, Jean-Marc Lafreniere <Jea ...
Date: 3/30/2016 4:03 PM
Subject: NPC

Hi wondering if we could arrange a meeting next week -Wednesday or Thursday to discuss status re
NPC and get some direction on this file. Can you let me know if a
time one of those days would work your end? Tx

Sent from my iPhone

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000071
I(9/12/2016) Jean-Marc Lafreniere =Re: NPC - - - -..~-~~- Page 1

s.16(1 )(b)

From: Anne Scotton


To: Duret, Victor M.
CC: Lafreniere, Jean-Marc <JeanMarc.Lafreniere@aadnc-aandc.gc.ca>
Date: 3/3/2016 7:56AM
Subject: Re: NPC

I agree. Thanks for the update - glad to see things are moving.
I spoke to John DeFrancesco about MKO yesterday. He said he would be trying to set a meeting with GC
North Wilson and her governing council in the near future.
We will keep you informed, Anne

>>> "Duret, Victor M." <vduret@kpmg.ca> 3/2/2016 3:39:29 PM>


Hi Anne. Hope all is well.

We have been gathering documents from NPC and have had a couple of discussions. We are set to go
up on Monday for the week. Things have been very respectful and professional to date and no reason to
think that will change . Given what we have seen to date and the review have been able to do and the
change in focus I am going to suggest and recommend I not go up on Monday.
Glenn Smith one of my senior managers and Megan Crain a senior auditor can more than handle this
and I think my time would be better spent going up , if necessary , when report is done and we have to
deal with any issues. There is a weeks worth of review to do before we would want to be discussing with
them our final observations and findings and that is where I would add far more value and deal with
objections etc Given travel costs and above I am not planning to go up next week . Let me know if
causes you any concerns

TxAnne
Sent from my iPhone

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000072
Page J of I
s.16(1)(b)

Jean-Marc Lafreniere- Fwd: NPC

From: Anne Scotton


To: Lafreniere, Jean -Marc
Dat e: 3/2/2016 3:45 PM
Subject: Fwd: NPC

can we discuss? Anne

> > > "Duret, Victor M." <vduret@kpmg.ca> 3/ 2/2016 3:39 PM > > >
Hi Anne. Hope all is well .

We have been gathering documents from NPC and have had a couple of discussions. We are set to go up on
Monday for the week. Things have been very respectful and professional to date and no reason to think ithat will
change . Given what we have seen to date and the review have been able to do and the change in focus 1 am
going to suggest and recommend I not go up on Monday.
Glenn Smith one of my senior managers and Megan Crain a senior auditor can more than handle this and I think
my time would be better spent going up , if necessary , when report is done and we have to deal with any
issues. There is a weeks worth of review to do before we would want to be discussing with them our final
observations and findings and that is where 1 would add far more value and deal with objections etc Given
travel costs and above I am not planning to go up next week . let me know if causes you any concerns

Tx Anne
Sent from my iPhone

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00073
[J~/12/2016) Jean-Marc-Lafreniere- Fwd: Review N
_P_C_~----------------=~-.....-....--- Page 1

5.19(1)

From: "Duret, Victor M." <vduret@kpmg.ca>


To: Anne Scotton <Anne.Scotton@aadnc-aandc.gc.ca>, Jean-Marc Lafreniere <Jea ...
Date: 1/28/2016 8:58AM
Subject: Fwd: Review NPC

See latest below

Sent from my iPhone

Begin forwarded message:

From: Sharon Ehaloak <sehaloak@nunavut.ca<mailto:sehaloak@nunavut.ca


Date: January 27. 2016 at 4:50:37 PM EST
To: "Duret, Victor M.'' <vduret@kpmg.ca<mailto:vduret@kpmg.ca, Victor Tootoo
<tootoo@aarfuk.ca<mailto:tootoo@aarluk.ca> >
Cc: "Newman, Jane (CA- Prince George)" <jnewman@deloitte.ca<mailto:jnewman@deloitte.ca, "Judy
Romaric Sessua Kuengou" <j kuengou@nunavut.ca<mailto:jkuengou@nunavut.ca>>, Andrew Nakashuk
<anakashuk@nunavut.ca<mailto:anakashuk@nunavut.ca>>, Brian Aglukark
<aglukark@nunavut.ca<mailto:aglukark@nunavut.ca>>
Subject: RE: Review

Mr. Duret,

I'm certain there are ways to complete work in the absence of key staff. Are you able to provide us the
samples for each of the years under review so that we can provide you with the documentation
associated with the sample transactions? This can be done electronically and cover some ground before
a field visit in March.

In terms of timing in March, the Commission has several commitments early in the month including a
Commission meeting. The week of March 21st is the earliest availability for key staff here in lqaluit. Since
much of the groundwork will have been completed by then, completjng the review by end of March should
be manageable.

Please advise if the week of March 21st works for you and your team. I do apologize for the delay in
getting this audit completed.

Respectfully,
Sharon Ehaloak
Executive Director

---Original Message----
From : Duret, Victor M. [mallto:vduret@kpmg.ca]
Sent: January 14, 2016 7:53AM
To: Victor Tootoo <tootoo@aarluk.ca<mailto:tootoo@aarluk.ca
Cc: Sharon Ehaloak <sehaloak@nunavut.ca<mailto:sehaloak@nunavut.ca; Newman, Jane (CA -
Prince George) <jnewman@deloitte.ca<mailto:jnewman@deloitte.ca>>; Judy Romaric Sessua Kuengou
<jkuengou@nunavut.ca<mailto:jkuengou@nunavut.ca>>; Andrew Nakashuk
<anakashuk@nunavut.ca<mailto:anakashuk@nunavut.ca>>; Brian Aglukark

000074
5.19(1)

<aglukark@nunavut.ca<mailto:aglukark@nunavut.ca>>
Subject: Re: Review

Thank for your note

In terms of our review and as noted in earlier correspondence between us both parties are anxious to get
the review completed.
we explore w ith her what can be done while Mr Tootoo is unavailable as it may well be
others can provide us access to much of the information we need . Mr T ootoo has already provided us
with the electronic accounting information . Much of what we need to now lookat are invoices and support
etc which I presume is filed and could be provided to us by others . We could then perhaps conduct this
work in February and clarify any outstanding issues with Mr
T ootoo when he is available .

I would also appreciate confirmation that Mr Tootoo will be a available during early March so that we can
complete our review .

It is important that the review be conducted and finalized by March 31 and so I am trying to find a way to
make that happen recognizing the reality of the circumstances we all face at the moment.

I hope that makes sense and I would ask that I be contacted when Ms Ehaloak is back at work and
to discuss what the options are given the time line we are hoping to meet.

Thank you and again I wish

Regards

Sent from my iPhone

On Jan 12, 2016, at 8:14PM, Victor Tootoo <tootoo@aarluk.ca<mailto:tootoo@aarluk.ca wrote:

Mr. Duret,

As we have discussed on Su nday, it is critical that Mrs. Ehaloak is present for any meetings for this
review. we need to re-schedule
any site visits for this review until March.

THX
VRST

Victor Tootoo, CGA


President
Aarluk Consulting

Confidentiality Note
This communication is intended only for the use of the individual or entity to which it is addressed, and
may contain information that is privileged, confidential and exempt from disclosure. If the reader of this

000075
Page 3

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000076
!J.9112/2016) Jean-Marc Lafreniere-: ora~C management letter ?~?---------'=---~----~~=----- Page 1

From: "Duret, Victor M." <vduret@kpmg .ca>


To: Jean-Marc Lafreniere <JeanMarc.Lafreniere@aadnc-aandc.gc.ca>
Date: 7/ 11 /2016 2:37PM
Subject: Draft NPC management letter ??

We have recently received KPMG's report on this matter.

We very much appreciate the attention you personally paid to this matter and your organization's co-
operation with KPMG during this review .

We are pleased that KPMG found "in general management controls have improved over the period of
review and appear adequate and "that costs reviewed were incurred in support of NPC's objectives ."

KPMG noted NPC had well documented policies, procedures and processes and that challenges, which
were well managed ,were largely those of implementation and the challenge of keeping qualified staff -a
common challenge in Nunavut .

KPMG d id note the CFO of NPC held an interest in Northern Allied -the exclusive travel company used
by NPC. KPMG did not have any concerns with the fees charged but did note a lack of supporting
documentation around the decision to select Northern Allied . This could create in the eye of some an
lack of transparency and NPC should consider how to deal with this issue .

KPMG also advised NPC declined to provide support for significant legal fees incurred and were advised
this was done on the basis of legal advice received by NPC as certain of these fees related to a request
for a judicial review filed by NPC against the Federal Government. Various options were proposed by
KPMG to allow for a more limited review to try and deal with these legal concerns but in the end NPC
declined to provide support . This is unfortunate as a significant amount of funding has been spent that
KPMG was not able to report on .

KPMG noted " based solely on the financial and task based information reported to INAC, it would appear
that work complete by NPC does not fully align with the tasks approved by INAC in the work plan at the
beginning of each fiscal year . Significant variance exist in actual expenditures when compared to
approved budgets and tasks expected to be completed are not formally reported in the activity report. "

KPMG also noted that the explanation for these variances provided to KPMG by NPC appeared
reasonable but observed on various levels a lack of communication between INAC and NPC on a number
of issues.

The program has been made aware of KPMG's findings and we are hopeful as a result of the work done
by KPMG both the program and NPC can work together to resolve these communication issues . We
understand some of that work is already underway.

We trust that the findings of the review are helpful to you and NPC and again thank you for your co-
operation in this matter

Yours sincerely

Sent from my iPhone

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000077
[(9112/201) Jean-Marc Lafreniere--Draft NPC manage~ent letter ?? _ :::::::::::_:M""N':::::::::="""""--=.,._. . ,...,.""'.. .=--=-G--~-P-....;a-g:::..e........-2-

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000078
Page 1 of 1

Jean-Marc Lafreniere - Re: Fwd: Financial Review of Nunavut Planning Commission -


Documents for A TIP
r

From: Kent Daniel Glowinski


To: Anne Scotton
Date: 91612016 2:01 PM
Subject: Re: Fwd: Financial Review of Nunavut Planning Commission - Documents for A TIP
CC: Jean-Marc Lafreniere; Phil Dupuis

Hi Anne:

There are no issues from an ATIP perspective.

Kent.

Kent- Daniel Glowinski

a
Directeur, Acces !'information et Ia vie privee
Affaires autochtones et du Nord Canada
kentdaniel.glowinski@aadnc-aandc.gc.ca I Tel. (819) 953-3947

Director, Access to Information and Privacy


Indigenous and Northern Affairs Canada
kentdaniel.glowinski@aadnc-aandc.gc.ca I Tel: 819-953-3947
> > > Anne Scotton 916/2016 12:09 PM > > >
Kent, can you look at this on an u rgent basis please. We want tp post and it is a priority,
We can let you have t he comms lines if you think that would be helpful, Anne

> > > Jean-Marc Lafreniere 9/6/2016 11:46 AM > > >

Anne:

As requested, please find attached the Summary Report and Management Letter.

JM

file:///C:/Usersllafrenierejm/AppData/Local!femp/2/XPgrpwise/57CECC50HQDS-SM 100... 9/ 12/2016


00079
Page 80
is a duplicate
est un duplicata
Page I of 1

Jean-Marc Lafreniere- Fi1nancial Review of Nunavut Planning Commission - Final Letter

From: Anne Hemish


To: Jean- Marc Lafreniere
Date: 9/6/2016 11:25 AM
Subject: Financial Review of Nunavut Planning Commission - Final Letter
Attachments: SKM_CS54e16081912550.pdf; NCR-#9167365-v1-
Summary_Review_of_Nunavut_Pianning_Commisssion.pptx

Hi Jean-Marc
Attached is the letter and Financial Review
Anne H.

From: Jean-Marc Lafreniere [mailto:]


Sent: Friday, August 19, 2016 2:31PM
To: Sharon Ehaloak <seha loak@nunavut.ca>
Cc: Anne Scotton <Anne.Scotton@aadnc-aandc.gc.ca>
Subject: Financial Review of Nunavut Planning Commission - Final Letter

Dear Ms. Ehaloak:

Please find attached the final version of the letter which I signed today. A hard copy will follow by mail.

Jean-Marc Lafreniere, CPA, CA, CFE

Directeur, Direction gem?rale des services d 'examen et d'enquete, Secteur de Ia verification et de I'evaluation
Affaires autochtones et Developpement du Nord Canada 1 Gouvernement du Canada
jeanmarc.lafreniere@aadnc-aandc.gc.ca 1 Tel. : 819-994-48371 Teltkopieur: 819-997-8312

Director, Assessment and Investigation Services Branch, Audit and Evaluation Sector
Aboriginal Affairs and Northern Development Canada I Government of Canada
jeanmarc.lafreniere@aadnc-aandc.gc.ca I Tel: 819-994-4837 1 Fax: 819-997-8312

file: ///C:!Users/lafrenierejm/AppData/Localffemp/2/XPgrpwise/57CEA 7B9HQDS-SM1 0... 9/ 12/2016 00081


Page 1 ofS

Jean-Marc Lafreniere - Re: Nunavut Planning Commission - financial review

From : Catherine Conrad


To: Lafreniere, Jean-Marc: Scotton, Anne; Van Dine, Stephen
Date: 8/12/2016 8:56AM
Subject: Re: Nunavut Planning Commission -financial review
CC: Demers, Julie; Hemish, Anne

Thanks for the reply Anne. Sounds like the meeting is a good idea. And thanks for copying Stephen so he is aware
that I will not provide a copy of the report to the RDG, at your request, at this time. Since David is on vacation until
next Monday, I will simply not respond to his email request until I have further instructions.

Cheers all,

CRC

From: Anne Scotton


To: Conrad, Catherine; Lafreniere, Jean-Marc
CC: Demers, Julie; Hemish, Anne: Van Dine, Stephen
Date: 11 /08/2016 5:09PM
Subject: Re: Nunavut Planning Commission- financial review
Catherine, Jean-Marc is on vacation.
No. the report is not for further distribution yet.

May I suggest that we convene a meeting on Monday to talk about next steps and who should be involved,
when we know who has seen the final report and that the OM is satisfied that everyone who needs to be
informed is informed.
Anne

Anne Scotton
Chief Audit and Evaluation Executive I Dirigeant principal de Ia verification et de !'evaluation
10 Wellington, room/piece 960
Gatineau Quebec K1A OH4
Tel: {819) 934-1581
Fax: (819) 997-3922
E-mail: anne.scotton@aandc-aadnc.g c.ca

>Catherine Conrad 8/ 11/2016 4:11PM>


Hello Jean-Francais, am I free to send this to others in NAO? The Nunavut RDG is asking for a copy. Please
advise.

CRC
Sent from my BB

>>>Jean-Marc Lafreniere 8/10/2016 12:03:16 PM>>>


Catherine

As requested, please find attached a copy of the report for your/NAO information and records.

Jean-Marc

. 000082
file:///C:!Users/lafremerejm/AppData/Locai!Temp/2/XPgrpwise/57AD8F30HQDS-SM 100... 9/ 12/2016
Page 2 of 5

Jean-Marc Lafreniere, CPA, CA, CFE

Directeur, Direction generale des services d'examen et d'enqu~te , Secteur de Ia verification et de !'evaluation
Affaires autochtones et Developpement du Nord Canada I Gouvernement du Canada
jeanmarc.lafreniere@aadnc-aandc.gc.ca I Tel.: 819-994-48371 Telecopieur : 819-997-8312

Director, Assessment and Investigation Services Branch, Audit and Evaluation Sector
Aboriginal Affairs and North em Development Canada I Government of Canada
jeanmarc.lafreniere@aadnc-aandc.gc.ca I Tel: 819-994-4837 I Fax: 819-997-8312
> Anne Scotton 8/9/2016 3:47 PM >
Jean-Marc will provide a copy if he has not already done so, Anne

Anne Scotton
Chief Audit and Evaluation Executive I Dirigeant principal de Ia verification et de !'evaluation
10 Wellington, room/piece 960
Gatineau Quebec K1A OH4
Tel: (819) 934-1581
Fax: (819) 997-3922
E-mail: anne.scotton@aandc-aadnc.gc.ca

> Catherine Conrad 8/9/2016 3:29PM>


ok, seems like audit is not creating any controversy we would have needed to be aware of, so media lines
approved at our end.

With email to Anne Scotton am however asking for a copy of the report to be provided to me!NAO-NRE for our
records and info. Thanks all,

Catherine

Catherine R. Con111d, P Eng.


Senior Director, Envoronment and Renewable Resources
Directrice principale, Envoron.nemem et ressources renouvelables
Non hem Affairs Organization I Organisation des affaires du Nord
Indigenous a.nd Northern Affairs Canada
Affaores autochtones et du Nord Canada
(819) 997-2728

From: Allan MacDonald <allan.macdonald@aandc-aadnc.gc.ca>


To: Erin.Kennedy@aadnc-aandc.gc.ca, Allan.MacDonald@aadnc-aandc.gc.ca,
Bruno.Steinke@aadnc-aandc.gc.ca, Catherine.Conrad@aadnc-aandc.gc.ca,
Mark.Hopkins@aadnc-aandc.gc.ca
CC: Patrick.Ballay@aadnc-aandc.gc.ca, Laura.Gemmell@aadnc-aandc.gc.ca,
Kim. Pawley@canada.ca
Date: 08/08/2016 5:37PM
Subject: Re: For urgent DG approval: Media Lines on NPC financial review
Hi Catherine, the Finan cia I Review was done by A and E, and I t hink the lines for that matter are fine. I don't have a
copy of the Final, maybe you can get one from AnneS. I am happy to give you any other context you need.

I think there are a few inaccuracies in the note (e.g., the SS increases to IPGS were not part of the lit igation
Settlement), and we can update any figures tomorrow.

Agree with your suggestion to delet e the "In addition ... line below"

Allan

Sent from my BlackBerry 10 smartphone on the Bell network.

From: Catherine Conrad


Sent: Monday, August 8, 2016 5:05 PM
To: Erin Kennedy; Allan MacDonald; Bruno Steinke; Mark Hopkins

file:///C:/Users/lafrenierejm/AppData/Local!Temp/2/XPgrpwise/57AD8F30HQDS-SM100 ... 9/12/201600083


Page 3 of5

Cc: Kim Pawley


Subject: Re: Fwd: For urgent DG approval: Media Lines on NPC financial review

In general, I am not very comfortable reviewing and commenting on these lines since I have not seen nor
am I aware of the contents of the financial review report. I know this is not intended to become a public doc
but it can and may be ATIP'ed so I would like to have a sense of any possible related sensitivities. Who
would have the report and/or could provide some quick context for me/us on this front? Allan or Bruno?

This said, here are some proposed general changes/fixes to these media lines:

On May 4, 2015, the Government of Canada announced a 25% increase in


funding for the NPC, from 2013 to 2023, as part of the litigation settlement with
Nunavut Tunngavik Inc. As a result, the NPC received $7.2 Min funding in 1he
2015-2016 fiscal year, and will receive (replace 'review') ongoing annual funding of
approximately $5.3M.
If asked for more detail about the funding increase resulting from the NT/ litigation
settlement, announced May 4, 2015:
Funding increases for Institutions of Public Government are based on the current
and projected work of each lPG as requested by and assessed for each lPG
annually. (I suggest we remove the following sentence in order to stay away from
unnecessarily opening up sensitive issues) In addition, some of the IPGs have
work that is driven more by industry and therefore requires them to be prepared to
perform at any time; whereas the work of other IPGs is more predictable and
plan ned.
Let me know if any concems with these suggestions. Can approve media lines with these changes though
would prefer to have info about the audit report before finalizing if there is time.

CRC

Catherine R. Conrad, P.Eng.


Seruor Dtrector, Environment and Renewable Resources
Directrice prinCJpale, Environnement et ressources renou,elables
Northern Affa1rs Organization I Organisation des afTaires du Nord
Indigenous and Nonhem Affairs Canada
Affaires uutc>chtones et du Nord Canada
{819) 997-2728

From: Mark Hopkins


To: Erin Kennedy
CC: Catherine Conrad
Date: 08/08/2016 3:38 PM
Subject: Fwd: For urgent DG approval: Media Lines on NPC financial review
Hello Erin,

I am forwarding your message to Catherine Conrad how is acting DG during Mark's vacation.

Martine Tully
819-997-9621

>>>
From: Erin Kennedy
To: Mark Hopkins
CC: Michele Belley
Date: Monday, August 08, 2016 9:37 AM

000084
flle:///C:/Users/lafrenierejm/AppData/Local/Temp/2/XPgrpwise/57AD8F30HQDS-SM1 00... 9112/2016
Page 4 of5

Subject: For urgent DG approval: Media Lines on NPC financial review


Hi Mark,

Attached and embedded for your approval please: media lines on the NPC financial review.
These media lines have been approved by Kim Pawley, Alice d'Anjou (A/Manager NAO comms)
and Kurt West (replacing Ben Steylen) for LMRB.

Program is requesting these media lines fully approved by COB tomorrow. If possible, it would
be best to have these approved by you before 4 pm today.

Thanks!
Erin

INDIGENOUS AND NORTHERN AFFAIRS CANADA


MEDIA LINES
(Not for external distribution - for use by spokespersons)

ISSUE: Completion of Nunavut Planning Commission financial review


conducted by Indigenous and Northern Affairs Canada (August 2016).
KEY MESSAGES
Indigenous and Northern Affairs Canada (INAC) conducted a financial
review of the Nunavut Planning Commission (NPC). It was completed in
2016.
The goal of this review was to provide an independent and objective
opinion that INAC funding allocated to the NPC was spent in accordance
with the terms and conditions of the funding agreement.
The review period covered three fiscal years: 2012-2013, 2013-14, and
2014-15.
If asked for more details about the financial review:
Each year, INAC conducts a number of audits and financial reviews of
programs and organizations that receive funds from the Department.
These are an established practice and the right to audit is established in
all funding agreements signed with INAC.
Financial reviews are conducted by independent auditors to provide
assurance of a recipient's compliance with the terms and conditions of a
funding agreement administered by the Department.
If asked if this review was prompted by/requested bv Premier Taptuna (or any
other external influence)
This was an independent decision made by INAC.
If asked if this review was prompted by al/egations/concems about mis-spending
bv the Commission:
Any allegations or concerns that INAC was aware of would have been
brought to the attention of the firm conducting this review.
If asked about Nunavut Planning Commission funding:
The Government of Canada has invested over $55M UPDATE PLEASE
in core funding for the NPC since the 2001-2002 fiscal year.
On May 4, 2015, the Government of Canada announced a 25% increase
in funding for the NPC, from 2013 to 2023, as part of the litigation
settlement with Nunavut Tunngavik Inc. As a result, the NPC received
$7.2 Min funding in the 2015-2016 fiscal year, and will review ongoing
annual funding of approximately $5.3M.

ftle:///C:/Usersllafrenierejm/AppData/Local!femp/2/XPgrpwise/57AD8F30HQDS-SM100... 9/12/201600085
Page 5 of5

If asked for more detail about the funding increase resulting from the NT/
litigation
settlement. announced Mav 4, 2015:
Funding increases for Institutions of Public Government are based on the
current and projected work of each lPG. In addition, some of the IPGs
have work that is driven more by industry and therefore requires them to
be prepared to perform at any time; whereas the work of other IPGs is
more predictable and planned.
BACKGROUND
Under the Nunavut Land Claims Agreement, the Nunavut Planning Commission
(NPC) is responsible for preparing land use plans, with the active participation of
the federal and territorial governments, Inuit organizations, community members
and other stakeholders.
In July 2014, the NPC applied to the Federal Court for a Judicial Review of its
funding. This action was put in abeyance early in 2015 when the NTIIitigation
settlement was being finalized, as the two actions dealt with similar issues. The
May 4, 2015, NTI settlement included a 25% increase in annual funding for the
NPC.
Communications Officer: Erin Kennedy, Communications Officer, 819-360-
5708
APPROVALS
Kim Pawley, Manager EA and Land Use Planning- August 5, 2016
Patrick Ballay, Sr. Negotiator and A/Director TAG - FYI
Bruno Steinke, Director, TAG- FYI
Alice d'Anjou, A/Manager NAO Communications- August 5, 2016
Kurt West, LMRB -August 8, 2016
Mark Hopkins, DG NREB-
Stephen Van Dine, ADM NAO -
Anne Scotton, CAEE- August 4, 2016
Lesia Manchulenko, A/DG Communications -
DMO-
MINO-
Erin Kennedy
Communications Officer/
Agent des communications
INAC/AANC
(819) 360-5708
erin.kennedy@aadnc-aandc.gc.ca

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00086
Page I of 5

..
Jean-Marc Lafreniere - Re: Nunavut Planning Commission -financial review

From: Catherine Conrad


To: Lafreniere, Jean-Marc; MacDonald, Allan
Date: 8111/2016 12:08 PM
Subject: Re: Nunavut Planning Commission- financial review
CC: Gemmell, Laura; Hopkins, Mark; Moulin, Annie; Rochette, David; Scott...

Merci Jean-Marc. I have reviewed quickly. Some of the findings could be fairly sensitive if made public. Perhaps you
have discussed next steps? Would be interested in hearing how this is being managed with NPC but mainly for info
in regards to our ongoing working relationship with the organization.

Thanks,

CRC

From: Jean-Marc Lafreniere


To: Catherine Conrad
CC: Anne Scotton
Date: 10/08/2016 12:03 PM
Subject: Nunavut Planning Commission -financial review
Catherine

As requested, please find attached a copy of the report for your/ NAO information and records.

Jean-Marc

Jean-Marc Lafreniere, CPA, CA, CFE

Directeur, Direction generale des services d'examen et d'enquete, Secteur de Ia verification et de !'evaluation
Affaires autochtones et Developpement du Nord Canada I Gouvernement du Canada
jeanmarc.lafren1ere@aadnc-aandc.gc.ca I Tel. : 819-994-4837/ Telecopieur : 819-997-8312

Director, Assessment and Investigation Services Branch, Audit and Evaluation Sector
Aboriginal Affairs and Northern Development Canada I Government of Canada
!eanmarc.lafreniere@aadnc-aandc.gc.ca I Tel: 819-994-4837 I Fax: 819-997-8312
>Anne Scotton 8/9/2016 3:47 PM >
Jean-Marc will provide a copy if he has not already done so, Anne

Anne Scotton
Chief Audit and Evaluation Executive I Dirigeant principal de Ia verification et de I'evaluation
10 Wellington, room/piece 960
Gatineau Quebec K1A OH4
Tel: (819) 934- 1581
Fax: (819) 997-3922
E-mail: anne.scotton@aandc-aadnc.qc.ca

>Catherine Conrad 8/9/2016 3:29PM >


ok, seems like audit is not creating any controversy we would have needed to be aware of, so media lines
approved at our end.

With email to Anne Scotton am however asking for a copy of the report to be provided to me/NAO-NRE for our
records and info. Thanks all,

fi le:/1/C:/Users/lafrenierejm/AppData/Localffemp/2/XPgrpwise/57AC6ABOHQDS-SM1 0... 9/1 2/2016 00087


Page2of5

Catherine

Catheri.ne R. Conrad. ?.Eng.


Senior Director, Environment and Renewable Resources
Directrice principale, Environnement et ressources renouvelables
Northern Affairs Organization I Organisation des affaires du Nord
Indigenous and Northern Affairs Canada
Affaires autochtones et du Nord Canada
{819) 997-2728

From: Allan MacDonald <allan.macdonald@aandc.-aadnc.gc.ca>


To: Erin. Kennedy@aadnc-aandc.gc.ca, Allan.MacDonald@aadnc-aandc.gc.ca,
Bruno.Steinke@aadnc-aandc.gc.ca, Catherine.Conrad@aadnc-aandc.gc.ca,
Mark.Hopkins@aadnc-aandc.gc.ca
CC: Patrick.Ballay@aadnc-aandc.gc.ca, Laura.Gemmell@aadnc-aandc.gc.ca,
Kim.Pawley@.canada.ca
Date: 08/08/2016 5:37PM
Subject: Re: For urgent DG approval: Media Lines on NPC financial review
Hi Catherine, the Financial Review was done by A and E, and I think the lines for that matter are fine. I don't have a
copy of the Final, maybe you can get one from AnneS. I am happy to give you any other context you need.

1think there are a few inaccuracies in the note (e.g., the$$ increases to IPGS were not part of the litigation
Settlement), and we can update any figures tomorrow.

Agree with your suggestio:n to delete the "In addition ... line below"

Allan

Sent from my BlackBerry 10 smartphone on the Bell network.

From: Catherine Conrad


Sent: Monday, August 8, 2016 5:05 PM
To: Erin Kennedy; Allan MacDonald; Bruno Steinke; Mark Hopkins
Cc: Kim Pawley
Subject: Re: Fwd: For urgent DG approval: Media Lines on NPC financial review

In general, I am not very comfortable reviewing and commenting on these lines since I have not seen nor
am I aware of the contents of the financial review report. I know this is not intended to become a public doc
but it can and may be ATIP'ed so I would like to have a sense of any possible related sensitivities. Who
would have the report and/or could provide some quick context for me/us on this front? Allan or Bruno?

This said, here are some proposed general changes/fixes to these media lines:

On May 4, 2015, the Government of Canada announced a 25% increase in


funding for the NPC, from 2013 to 2023, as part of the litigation settlement with
Nunavut Tunngavik Inc. As a result, the NPC received $7.2 M in funding in the
2015-2016 fiscal year, and will receive (replace 'review') ongoing annual funding ot
approximately $5.3M.
If asked for more detail about the funding increase resulting from the NTI/itigation
settlement, announced May 4. 2015:
Funding increases for Institutions of Public Government are based on the current
and projected work of each lPG as requested by and assessed for each lPG
annually. (I suggest we remove the following sentence in order to stay away from
unnecessarily opening up sensitive issues) In addition, some of the IPGs have
work that is driven more by industry and therefore requires them to be prepared to
perform at any time ; whereas the work of other IPGs is more predictable and

file:/I /C:/Usersllafrenierejm/AppData/LocaVTemp/2/XPgrpwise/57AC6ABOHQDS-SMl 0... 9112/201600088


Page 3 of5

planned.
Let me know if any concerns with these suggestions. Can approve media lines with these changes though
would prefer to have info about the audit report before finalizing if there is time.

CRC

Catherine R Conrad, P.Eng.


Senior Director. Environment and Renewable Resources
Directrice principale, Envtronnement et ressources renou,elables
Nonhem Affairs Organization I Orgamsallon des affaires du Nord
Indigenous and Nonhem Affali'S Canada
Affaires autochtones et du Nord Canada
(819)997-2728

From: Mark Hopkins


To: Erin Kennedy
CC: Catherine Conrad
Date: 08/08/2016 3:38PM
Subject: Fwd: For utrgent DG approval: Media Lines on NPC financial review
Hello Erin,

I am forwarding your message to Catherine Conrad how is acting DG during Mark's vacation.

Martine Tully
819-997-962 1

>>>

From: Erin Kennedy


To: Mark Hopkins
CC: Michele Belley
Date: Monday, August 08, 2016 9:37 AM
Subject: For urgent DG approval: Media lines on NPC financial review
Hi Mark,

Attached and embedded for your approval please: media lines on the NPC financial review.
These media lines have been approved by Kim Pawley, Alice d'Anjou (A/Manager NAO comms)
and Kurt West (replacing Ben Steylen) for LMRB.

Program is requesting these media lines fully approved by COB tomorrow. If possible, it would
be best to have these approved by you before 4 pm today.

Thanks!
Erin

INDIGENOUS AND NORTHERN AFFAIRS CANADA


MEDIA LINES
(Not for external distribution- for use by spokespersons)

ISSUE: Completion of Nunavut Planning Commission financial review


conducted by Indigenous and Northern Affairs Canada (August 2016).
KEY MESSAGES
Indigenous and Northern Affairs Canada (INAC) conducted a financial
review of the Nunavut Planning Commission (NPC). It was completed in
201 6.
The goal of this review was to provide an independent and objective
opinion that INAC funding allocated to the NPC was spent in accordance

file:///C:!Users/lafrenierejm/AppData/Local/Temp/2/XPgrpwise/57AC6ABOHQDS-SM 10... 9112/2016


00089
Page 4 of5

with the terms and conditions of the funding agreement.


The review period covered three fiscal years: 2012-2013, 2013-14, and
2014-15.
If asked for more details about the financial review:
Each year, INAC conducts a number of audits and financial reviews of
programs and organizations that receive funds from the Department.
These are an established practice and the right to audit is established in
all funding agreements signed with INAC.
Financial reviews are conducted by independent auditors to provide
assurance of a recipient's compliance with the terms and conditions of a
funding agreement administered by the Department.
If asked if this review was prompted bvlrequested bv Premier Taptuna (or anv
other external influence)
This was an independent decision made by INAC.
If asked if this review was prompted by allegations/concerns about mis-spending
by the Commission:
Any allegations or concerns that INAC was aware of would have been
brought to the attention of the firm conducting this review.
If asked about Nunavut Planning Commission funding:
The Government of Canada has invested over $55M UPDATE PLEASE
in core funding for the NPC since the 2001-2002 fiscal year.
On May 4, 2015, the Government of Canada announced a 25% increase
in funding for the NPC, from 2013 to 2023, as part of the litigation
settlement with Nunavut Tunngavik Inc. As a result, the NPC received
$7.2 Min funding in the 2015-2016 fiscal year, and will review ongoing
annual funding of approximately $5.3M.
If asked for more detail about the funding increase resulting from the NT/
litigation
settlement. announced May 4. 2015:
Funding increases for Institutions of Public Government are based on the
current and projected work of each lPG. In addition, some of the IPGs
have work that is driven more by industry and therefore requires them to
be prepared to perform at any time; whereas the work of other IPGs is
more jpredictable and planned.
BACKGROUND
Under the Nunavut Land Claims Agreement, the Nunavut Planning Commission
(NPC) is responsible for preparing land use plans, with the active participation of
the federal a111d territorial governments, Inuit organizations, community members
and other stakeholders.
In July 2014, the NPC applied to the Federal Court for a Judicial Review of its
funding. This action was put in abeyance early in 2015 when the NTI litigation
settlement was being finalized, as the two actions dealt with similar issues. The
May 4, 2015. NTI settlement included a 25% increase in annual funding for the
NPC.
Communications Officer: Erin Kennedy, Communications Officer, 819-360-
5708
APPROVALS
Kim Pawley, Manager EA and Land Use Planning- August 5, 2016
Patrick Ballay, Sr. Negotiator and A/Director TAG- FYI
Bruno Steinke, Director, TAG - FYI

file:///C:!Usersllafrenierejm/AppData/Local/Temp/2/XPgrpwise/57AC6ABOHQDS-SM10... 9/12/20lt000090
Page 5 of5

Alice d'Anjou, A/Manager NAO Communications -August 5, 2016


Kurt West, LMRB - August 8, 2016
Mark Hopkins, DG NREB-
Stephen Van Dine, ADM NAO -
Anne Scotton, CAEE- August 4, 2016
Lesia Manchulenko, A/DG Communications-
DMO-
MINO-
Erin Kennedy
Communications Officer/
Agent des communications
INAC/AANC
(819) 360-5708
erin. kennedy@aadnc-aandc.gc.ca

file: /1/C:/Users/lafrenierej.m/ AppData/Local/Temp/2/XPgrpwise/57AC6ABOHQDS-SM 10... 9/ 12/2016


00091
Page 1 'o f 1

-~--"""""'"'""
----I-!UU"'W____________,________..._.. ,_. .
Jean-Marc Lafreniere- NPC - media lines and letter to Executive Director of NPC
.._._...;. ::J.........._..,.,...!W:"t!' rwtrr2 .

From: Julie Demers


To: Scotton, Anne
Date: 8/ 10/2016 3:35 PM
Subject: NPC - media lines and letter to Executive Director of NPC
CC: Chartrand, Chantale; Lafreniere, Jean-Marc

Anne,

Jean-Marc has brought in, a copy of the letter to S. Ehaloak and the Media lines t o bring to the MINO for
information. Did you want it to go up just with that info or would rather want a note explaining what it is?

Note: we already have an approval slip - for the correspondence- signed by you on July 26th but we do not have
one for the media lines.

fi le:/1/C:/Users/Jafrenierejm/AppData/Localn'emp/2/XPgrpwise/57AB49AEHQDS-SM1 0... 9112/20 16


00092
Page 1 of 1

-
Jean-Marc Lafreniere- Letter of response-Nunavut Planning Commission

From: Anne Hemish


To: sehaloak@nunavut.ca
Date: 8/10/2016 4:07 PM
Subject: letter of respon:se-Nunavut Planning Commission
CC: Jean- Marc Lafreniere
Attachments: NPC Letter.pdf

Dear Ms. Ehaloak:

Please see the attached letter of response from Jean-Marc Lafreniere.

Thank you,

Anne Hemish
Adjointe Administrat ive, Direction generale des services d'examen et d'enquete, Secteur de Ia verification et de
!'evaluation
Affaires autochtones et du Nord Canada 1 Gouvernement du Canada
anne.hemish@aadnc-aandc.gc.ca 1 Tel. : 819-953-1663 I ATS: 819-997- 8312

Administrative Assistant, Assessment and Investigation Services Branch, Audit and Evaluation Sector
Indigenous and Northern Affairs Canada J Government of Canada
anne.hemish@aadnc-aandc.gc.ca I Tel: 819-953-1663 1 TIY: 819-997-8312

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00093
Page I of3

Jean-Marc Lafreniere- Re: NPC media lines


..- I ==- -
From: Stephen Van Dine <stephen.vandine@aandc-aadnc.gc.ca>
To: Anne.Scotton@aadnc-aandc.gc.ca, Alice.DAnjou@aadnc-aandc.gc.ca, JeanMarc ...
Date: 8/ 10/2016 1:10PM
Subject: Re: NPC media lines
CC: Annie.Moulin@ aadnc-aandc.gc.ca
Attachments: IMAGE.gif

Thank you.

Sv

Sent from my BlackBerry 10 smartphone on the Bell net work.

From: Alice D'Anjou


Sent: Wednesday, August 10, 2016 1:07PM
To: Anne Scotton; Jean-Marc Lafreniere; Stephen Van Dine
Cc: Annie Moulin
Subject: Re: Fwd: Re: NPC media lines

Thanks for the quick tum around Stephen. The lines are with our A/DG for approval now. We are
moving as fast as we can.
Thanks all for the support.
Alice

Alice d'Anjou
A/Manager Communications
Gestionnaire des communications intermedialre
Affalres Autochtones et du Nord Canada
Indigenous and Northern Affairs Canada
(613) 790-6972
alice.damou@aandc aadnc gc.ca
>>> Stephen Van Dine 8110/2016 1:05PM >>>
1 concur and passed along my 'approval' earlier this morning. This is of high interest.

Sv

Stephen M. Van Dille


Sous-ministre adjoint I Assistant Deputy Minister
Organisation des Affaires du Nord I Northern Affairs Organization
Affaires autochtones du Nord Canada I Indigenous and Northern Affairs Canada I Tel: 819-953-3760

000094
file:///C:/Users/lafrenierejm/AppData/Local!femp/2/XPgrpwise/57 A827BCHQDS-SM I 0... 9112/2016
Page 2 of3

Northerl'l Cntaminal'lts Pte>gratn


Plogmmme de tutte coocre
les coo18minants dans le Notd
-:::;:_.......-
>>>Anne Scotton 8110/2016 11:05 AM>>>
Alice, this requirement is a request by the OM in my bilateral on July 26th to have the comms line updated.
They were prepared and signed off earlier this year.
They must accompany the management letter when it is provided to the Minister for her information. It is a
sensitive file and involves a former federal Minister.
I am the spokesperson on this matter for the dept.
The letter CAN NOT be sent until the comms lines are completed.
Please make this a priority. I am copying the ADM NAO to ask for his support in moving this along,
Anne Scotton (Chief Audit and Evaluation Executive)

>>>Jean-Marc Lafreniere 8/10/2016 9:31:40 AM >>>


FYI

>>>Alice D'Anjou 8/10/2016 9:29AM>>>


Hi Jean - Media Lines follow a slightly different approval process than Ministerial correspondence.

These media lines are currently with ADM NAO for approval, we are following up again today. They
will need DG Comms and possibly DMO approval after that.

If you need to move your file/correspondence forward urgently, please go ahead and do not wait for the
media lines, they often travel on separate tracks.

That said, we are doing our best to keep these moving.

Happy to discuss,

Cheers
Alice

Alice d'Anjou
NManager Communications
Gestionnaire des communications interrnedialre
Affaires Autochtones et du Nord canada
Indigenous and Northern Affairs Canada
(613) 7906972
alice.danjou@aaodc-aadnc.gc.ca
>>>Jean-Marc Lafreniere 8/10/2016 9:08AM>>>
Michael:

1 came in from my holiday to get this moving. 1 would really appreciate your assistance in seeing if this
could be finalized today.

Jean-Marc

>>>Michael Self8/9/2016 1:01PM>>>


Hi Anne- they're currently with NAO and TAG for approval. Erin Kennedy (cc'ed) is running them;
we're going to push back a bit this pm to see if we can get them moving again (they've been w ith NAO

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Page 3 of3

since yesterday afternoon).

Approval for this afternoon might be a bit optimistic. but we'll do our best/keep you updated.

Thanks,

-Mike.

>>> Anne Scotton 8/9/2016 12:52 PM>>>


Jean-Marc is in today (still on holiday) so today would be ideal. Have you/comms checked with NAO or
TAG? Anne

Anne Scotton
Chief Audit and Evaluation Executive I Dirigcant principal de Ia verification et de !'evaluation
10 Wellington. room/piece 960
Gatineau Quebec K1A OH4
Tel: (819) 934- 158 1
Fax: (819) 997-3922
E-mail: anne.scottonru:aandc-andnc.gc.ca

>>> Michael Self8/9/2016 12:27 PM>>>


Hi Anne - the media lines for Nunavut Planning Commission ... when did you need these for? I know
you wanted them to go up with the letter from J-M.

Thanks,

Michael Self

Conseiller des communications


Affaires autochtones et du Nord Canada
Michaei.Self@aadnc aandc.gc.ca 1 Tel : 613-853-5349

Communications Advisor
Indigenous and Northern Affairs Canada
Michaei.Self@aandc-aadnc.g c.ca I Tel: 613-853-5349

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00096
Page 1 of 1

Jean-Marc Lafreniere - NPC Financial Review media lines

From: Erin Kennedy


To: Anne Scotton
Date: 8/10/2016 1:34 PM
Subject: NPC Financial Review media lines
CC: Alice D'Anjou; Bruno Steinke; Jean-Marc Lafreniere; Michael Self; Pa...
Attachments: NCR-#7631259-vlO-NAO-NPC_AUDIT_JULY_2016.DOCX

Hello,

Attached are the A/DG comms-approved media lines for the NPC Financial Review. Apologies for the delay.

Thanks,
Erin

Erin Kennedy
Communications Officer/
Agent des communications
INAC/AANC
(819) 360-5708
erin.kennedy@aadnc-aandc.gc.ca

file: ///C:!Users/lafrenierejm/AppData/Localffemp/2/XPgrpwise/57AB2D54HQDS-SM100 ... 9/12/2016


00097
Pages 98 to I a 99
are duplicates
sont des duplicatas
Indigenous and Affaires autochtones
Northern Affairs Canada e 1 du Nord Canada

July 25, 2016

Ms Sharon Ehaloak
Executive Director
Nunavut Planning Commission
P.O. Box 1797
lqualuit, Nunavut XOA OHO

Dear Ms. Ehaloak:

We have recently received KPMG's report on the financial review of the Nunavut
Planning Commission (NPC). We very much appreciate the attention you paid to the
financial review and your role in ensuring your organization's co-operation with KPMG.

We are pleased that KPMG found "in general management controls have improved over
the period of review and appear adequate" and "that costs reviewed were incurred in
support of NPC's objectives."

KPMG noted NPC had well documented policies, procedures and processes and that
challenges. which were well managed, were largely those of operat1onalization of
practices once procedures and policies were developed and the recommitment and
retention of qualified staff.

The report noted that the CFO of NPC held and interest in Northern Allied - the
exclusive travel company used by NPC. KPMG did not raise concerns with the fees
charged but noted a lack of supporting documentation around the decision to select
Northern Allied. To avoid the perception of a lack of transparency, NPC may wish to
consider how to deal with this issue.

KPMG advised us that NPC declined to provide supporting documentation for significant
funding used to pay legal fees . Legal advice received by NPC noted that certain of the
fees related to a request for judicial review filed by NPC against the Federal
Government. We understand that various options were proposed by KPMG to allow for
a more limited review to try and deal with legal concerns but those efforts were not
successful.

Canada
000100
KPMG noted that "based solely on the financial and task-based information reported to
INAC, it would appear that work completed by NPC does not fully align with the tasks
approved by INAC in the work plan at the beginning of each fiscal year. Significant
variances exist in actual expenditures when compared to approved budgets, and tasks
expected to be completed are not formally reported in the activity report."

KPMG noted that the explanation for these variance provided to KPMG by NPC
appeared reasonable, but observed a lack of communication between INAC and NPC
on a number of issues, which made clarification of when reports were sent and if they
were received, difficult.

The program has been made aware of KPMG's findings and we are hopeful that both
the program and NPC can work to resolve any remaining communication issues. We
understand some of that work is already underway.

We trust that the findings of the review are helpful to you and NPC and thank you again
for your co-operation in this matter.

Sincerely,

Jean-Marc Lafreniere
Director, Assessment and Investigation Services Branch
Audit and Evaluation Sector

000101
I I Affaires autochtones et
Developpement du Nord Canada
Aboriginal Affairs and
Northern Development Canada
Dirigeant principal de Ia Chief Audit and
verification et de !'evaluation Evaluation Executive

OCT 15 2015
Mr. Andrew Nakashuk
A/Chairperson
Nunavut Planning Commission
[sehaloak@nunavut. ca]

Dear Mr. Nakashuk:

Thank you for your letter dated August 13, 2015, concerning the financial review my department
is conducting on funding to the Nunavut Planning Commission.

As indicated in my letter of July 26, 2015, KPMG has been retained to undertake this financial
review on behalf of the department. Thank you in advance for supporting Mr. Victor Duret,
partner at KPMG, in completing this work in a timely and efficient fashion .

I am attaching a copy of the Statement of Work of this review that will guide the work KPMG
was mandated to complete. I provided this same information in my letter of July 24, 2015, to the
former Chairperson.

I want to underline that the Commission does not need to revise its workplan and budget as a
consequence of this financial review. The Department is covering the costs of this audit (KPMG
professional fees and travel, copies or shipping of documents, etc.). AANDC expects funded
organizations to reasonably cooperate with requested audits, including making staff and
documents available to the auditors. We are aware of the need to minimize the effort required of
your staff, and have stressed this to KPMG. It is for that reason that Mr. Duret has reached out
to the Executive Director to discuss how to conduct this financial review as efficiently as
possible.

As I indicated to Sharon Ehaloak, Executive Director, on July 14, 2015, the goal of the audit is
'to provide an independent and objective opinion that AANDC funding allocated to the Nunavut
Planning Commission has been expended in accordance with the terms and conditions of our
funding agreement'. To be clear, this financial review is not about AANDC level of funding
provided to the Commission nor about AANDC's review of documents related to the contribution
agreement.

Please do not hesitate to contact me directly if you wish to discuss this (at 819-934-1581). I will
contact Ms. Ehaloak to set a time that is convenient for her to discuss arrangements with
Mr. Duret.

~~
\
Anne Scotton
Chief Audit and Evaluation Executive
Audit and Evaluation Sector

c.c. Ms. Sharon Ehaloak, Executive Director

Canada
000102
..oQ. ~cr <o;~~c
Nunavunmi Parnaiyiit
Nunavut Planning Commission
Commission d'Amenagement du Nunavut
~-_..., .. -..----- ..--- -- --- -

July 20, 2015

Anne Scotton
Chief Audit and Evaluation Executive

Dear Ms. Scotton,

Thank you for your letter dated July 14, 2015 in which you note that Aboriginal Affairs and
Northern Development Canada (AANDC) will be conducting a financial review of the Nunavut
Planning Commission (the Commission). We note that the stated objective of the fmancial
review is to provide an independent and objective opinion that AANDC funding allocated to the
Nunavut Planning Commission has been expended in accordance with the terms and conditions
of (y)our funding agreement. I also note that the review period will cover the last three fiscal
years (2012-13, 2013-14, and 2014-15).

Our understanding is that the relevant section of the agreement you are refening to is:

7.1.1 (a) assess or review the Recipient's compliance with the terms and conditions of this
agreement.

Please confirm that this is a common understanding.

With regards to assurance that the Commission has expended the funding allocated in
accordance with the terms and condition of the funding agreement, the following is the process
followed annually for that assurance:

1. Each fiscal year the Commissioners deliberate over and approve a workplan and two budge-ts, a
needs based budget and a balanced budget. The needs based budget identifies all the funding
that the Commission requ ires to fulfill its obligations under t he Nunavut Land Claim Agreement
(NLCA). The balanced budget identifies what the Commission is able to do with the level of

nn'bt>r'A ...l. 2101 P.O. Box 2101 P.O. Box 2101


A~b..))n<l'" ..oo..,.c
<H <; Cambridge Bay, NU XOB OCO Ikaluktutiak, NU XOB OCO
l>'b~n'l. 867-983-4625 ) 867-983-4625 ) 867-983-4625
rl"b../bd( 867-983-4626 ~ 867-983-4626 ~ 867-983-4626 000103
funding provided by AANDC. In addition the Commission provides AANDC with the
responsibilities under the NLCA that the Commission is unable to fulfill given the level of funding
provided by AANDC. The Minister of AANDC approves this workplan and budget each year and
provides the Contribution Agreement.
2. The Commission also reports on progress made against the workplan halfway through the year
and again at the end of the fiscal year.
3. Each year the Commission obtains the services of an independent audit firm to provide audited
financial statements for all fiscal years including the three years that are the subject of this
review. These audited financial statements are also provided to AANDC each year.
4. All of this information is provided to AANDC on an annual basis and approved by the Minister of
AANDC in order for the funding to flow under the signed contribution agreement.

While we .are uncertain why this level of independently audited financial statements, coupled
with an annual workplans and budgets, as well as regular reporting all of which are reviewed by
AANDC and approved by the Minister doesn't provide AANDC with assurance that the
Commission is expending funds in accordance with the terms and conditions of the funding
agreement, we are more than happy to assist another independent auditor of your choice in
conducting this review.

Is this review going to cover whether AANDC reviewed and approved the above documentation
- is this the subject of the review or whether the above documentation was provided on an
annual basis as required by the contribution agreement? Please provide us with the scope~ terms,
and coverage of this review so that we may include this in a revised workplan and budget to be
approved by Commissioners and AANDC. After an agreement is made on this, we will be
pleased to discuss the schedule for this review with KPMG. Finally, are you able to formally
advise who will be the lead from KPMG on this review?

Respectfully.

Hunter Tootoo
Chairperson,
Nunavut Planning Commission

cc. Minister Bernard Valcourt


NPC Commissioners
Executive Director NPC, Sharon Ehaloak

f'l()'bl>r'/l..'l. 210 1 P.O. Box 2101 P.O. Box 2101


A lb_,)n<l<b, .Da.!>' <H ><; Cambridge Bay, NU XOB OCO Ikaluktutiak, NU XOB OCO
l>'b~()'l. 867-983-4625 ) 867-983-4625 ) 867-983-4625
rbb"<!bd' 867-983-4626 e.;, 867-983-4626 ~ 867-983-4626 000104
1+1 Affaires autochtones et
Developpement du Nord Canada
Aboriginal Affairs and
Northern Development Canada
Oirigeant principal de Ia Chief Audit and
verification et de !'evaluation Evaluation Executive

JUL 14 2015

Ms. Sharon Ehaloak


Executive Director
Nunavut Planning Commission
P.O. Box 2101 .
Cambridge Bay, Nunavut
XOB OCO
[sehaloak@nunavut.ca]

Dear Ms. Ehaloak:

This is to inform you that Aboriginal Affairs and Northern Development Canada (AANDC) will be
conducting a financial review of the Nunavut Planning Commission.

The objective of this work is to provide an independent and objective opinion that AANDC
funding allocated to the Nunavut Planning Commission has been expended in accordance with
the terms and conditions of our funding agreement. The review period will cover the last three
fiscal years (2012-13, 2013-14 and 2014-15).

Please note that the services of KPMG have been retained to conduct this engagement. The
firm will contact you shortly to obtain documentation before their on-site work, which will be
concluded this summer.

The results of this work, in the form of a summary report, may be published on the departmental
website.

We thank you in advance for your cooperation. Should you wish to discuss this further, please
do not hesitate to contact me directly (at 819-934-1581 , Anne.Scotton@aadnc-aandc.gc.ca).

Yours sincerely,

Anne Scotton
Chief Audit and Evaluation Executive

Canada
000105
Pages 106 to I a 109
are duplicates
sont des duplicatas
Docket #54
Updated July 20) 2015
Approved as indic ated
ABORIGINAL AFFAIRS AND NORTHERN DEVELOPMENT CANADA
MEDIA LINES
(Not for external distribution- for use by spokespersons}

ISSUE: Financial review of Nunavut Planning Commission (NPC) (15/7/2015)

MINO Approved (July 20, 2015):

You can view the AANDC's letter at: http://www.nunavut.ca/en/news/2015-


aandc-to-conduct-financial-review-npc

Additional messaging: (DMO approved/approved as indicated (July 20, 2015)

POSITIONING STATEMENT:
(DMO approved)

Aboriginal Affairs and Northern Development Canada (AANDC) is committed to


ensuring the prudent stewardship of public funds, and the effective, efficient and
economical use of public resources.

KEY MESSAGES

AANDC will be conducting a financial review of the Nunavut Planning


Commission (NPC).

The objective of this review is to provide an independent and objective opinion


that AANDC funding allocated to the Nunavut Planning Commission has been
spent in accordance with the terms and conditions of the funding agreement

The review period will cover the last three fiscal years (2012-2013, 2013-14 and
2014-15).

If asked for more details about the financial review:

Each year, AANDC conducts a number of audits of programs and organizations that
receive funds from the Department. These are an established practice and the right
to audit is established in all funding agreements signed with AANDC.

Financial reviews a re conducted by independent auditors to provide assurance


on a recipient's compliance with the terms and conditions of a funding agreement
administered by the Department.

NCR#7588007 vi
NCR#763 l 259 vS
0001 10
Docket #54
Updated July 20, 2015
Approved as indicated

If asked if this audit was prompted by/requested by Premier Taptuna (or any other
external influence)

This was an independent decision made by AANDC.

If asked if this audit was prompted by allegations/concerns about mis-spending by the


Commission:

Should any allegations or concerns be brought forward, they will be brought to


the attention of the audit firm .

If asked if the timing of the audit announcement and the Baffin/and decision was
intentional? Are the two decisions related in some way?

No, the two decisions are not related in any way.

For more information on the Baffinland Exemption decision, please see the
decision letter, which is available on the Nunavut Planning Commission web site.

If asked when the review will be finished:

This exercise is expected to be completed during summer 2015. A summary


report may be posted to the AANDC web site in due course.

If asked about Nunavut Planning Commission funding:


(DG Comms and TAG approved June 29, 2015)

The Government of Canada has invested over $55M in core funding for the NPC
since the 2001-2002 fiscal year.

In addition, on May 4, 2015, the Government of Canada announced a 25%


increase in funding for the NPC, from 2013 to 2023, as part of the litigation
settlement with Nunavut Tunngavik Inc. As a result, the NPC will receive $7.2 M
in funding this 2015-2016 fiscal year, an increase of more than $3 M over the
2014-2015 fiscal year. Ongoing annual funding will be approximately $5.3M.

If asked for more detail about the funding increase resulting from the NTI/itigation
settlement. announced May 4, 2015:
(Mino approved, May 4, 2015)

The additional funding for Institutions of Public Government (IPGs) in Nunavut


included in the settlement agreement signed on May 4, 2015, is based on the
review and analysis of the mandates and work of the IPGs in the current and 10

NCR#7588007- vi
NCR#7631259- v5

000111
Docket #54
Updated July 20,2015
Approved as indicated
year projected context of Nunavut. It was also based on the review and analysis
of the information submitted by the five IPGs through the contract renewal
negotiation process as well as the financial obligations on behalf of Canada.

Funding increases for IPGs are based on the current and projected work of each
lPG. In addition, some of the IPGs have work that is driven more by industry and
therefore requires them to be prepared to perfonn at any time; whereas the work
of other IPGs is more predictable and planned.

BACKGROUND
Under the Nunavut Land Claims Agreement, the Nunavut Planning Commission
(NPC) is responsible for preparing land use plans, with the active participation of the
federal and territorial governments, Inuit organizations, community members and
other stakeholders.

The NPC is the starting point for all projects proposed in areas where a land use
plan is in effect. Through a system of zones, a land use plan assigns pennitted and
prohibited uses to specific geographical areas.

In July 2014, the NPC applied to the Federal Court for a Judicial Review of its
funding. This action was put in abeyance early in 2015 when the NT! litigation
settlement was being finalized , as the two actions dealt with similar issues. The May
4, 2015, NTI settlement included a 25% increase in annual funding for the NPC.

On July 14, 2015, Minister Valcourt granted a Ministerial Exemption from the North
Baffin Regional Land Use Plan to Baffinland Inc.'s Mary River Phase 2 project
proposal.

In recent months, a number of issues related to the NPC have generated moderate,
sustained, regional media coverage, with notable spikes around high profile issues.
Various regional personalities have weighed in to the public discussion, including the
Premier, local mayors, Inuit leaders, industry representatives, and the Chair of the
NPC. Social media reaction to NPC issues are lower key, consisting mainly of
criticism of AANDC actions/positions/policies.

The close timing of the launch of technical meetings on the new territory-wide
Nunavut Land Use Plan (by the NPC), and the Baffinland exemption and audit
decisions (by AANDC) has generated significant media attention, with some
observers drawing connections between the three events.

Related documents:

ML- Baffinland Exemption Decision CIDM #76902545


ML- NAO- NPC Funding Updated CIDM # 7588007
ML-TAG- NTI Settlement CIDM #7470962

NCR#7588007 - vi
NCR#7631259- vS
000112
Docket #54
Updated July 20, 2015
Approved as indicated

Communications Officer: Alice d'Anjou (819) 994-2646/Brett Byers/Nicholas


Latourelle

APPROVALS
Eric Hopkins, NAO, A/Manager, Environmental Assessmentslland Use Planning FYI
Patrick Ballay, Sr. Negotiator and A/Director TAG FYI
Bruno Steinke, Director, TAG FYI
Lynn Alberta, A/Manager NAO Communications- July 15
Karl Carisse, A/Associate DG Communications -July 15
LMRB (Benjamin Steylen)- FYI
Tara Shannon, AIDG NAO Natural Resources and Environment- July 16
Wayne Walsh, A/ADM NAO -July 17
Anne Scotton, CAEE- July 16
Sylvie Mercier, AIDG Communications -July 17
DMO - FYI/approved with changes July 20
MINO -July 20

NCR#7588007 vl
NCRII7631259- vS

000113
Docket #20
Updated August 4) 2016

INDIGENOUS AND NORTHERN AFFAIRS CANADA


r"1EDIA UNES
(Not for external distribution - for use by spokespersons)

ISSUE: Completion of Nunavut Planning Commission financial review conducted by


Indigenous and Northern Affairs Canada (August 4, 2016).

KEY MESSAGES

The goal of this review was to provide an independent and objective opinion that
Indigenous and Northern Affairs Canada (INAC) funding allocated to the Nunavut
Planning Commission (NPC) was spent in accordance with the terms and
conditions of the funding agreement.

G The review period covered three fiscal years: 2012-2013; 2013-14; and 2014-15.

If asked for more details about the financial review:

o Each year, INAC conducts a number of audits and financial reviews of prbgrams
and organizations that receive funds from the Department. These are an
established practice and the right to audit is established in all funding
agreements signed with INAC.

Financial reviews are conducted by independent auditors to provide assurance of


a recipient's compliance with the terms and conditions of a funding agreement
administered by the Department.

If asked if this review was prompted by/requested bv Premier Taptuna (or any other
external influence)

o This was an independent decision made by INAC.

If asked if this review was prompted by al/egationslconcerns about mis-spending by the


Commission:

Any allegations or concerns that INAC was aware of would have been brought to
the attention of the firm conducting this review.

If asked about Nunavut Planning Commission funding:

-. The Government of Canada has invested over $55M in core funding for the NPC
since the 2001-2002 fiscal year.

NCR.#763J2S9 vl I

000114
Docket#20
Updated August 4, 2016

On May 4, 2015, the Government of Canada announced a 25% increase in


funding for the NPC, from 2013 to 2023, as part of the litigation settlement with
Nunavut Tunngavik Inc. As a result, the NPC received $7.2 Min funding in the
2015-2016 fiscal year, and will receive ongoing annual funding of approximately
$5.3M.

If asked for more detail about the funding increase resulting from the NT/ litigation
settlement, announced Mav 4. 2015:

c. Funding increases for Institutions of Public Government are based on the current
and projected work of each lPG as requested by and assessed for each lPG
annually.

BACKGROUND
Indigenous and Northern Affairs Canada (INAC) conducted a financial review of the
Nunavut Planning Commission (NPC). It wa~ completed in 2016.

Under the Nunavut Land Claims Agreement, th~ Nunavut Planning Commission (NPC)
is responsible for preparing land use plans, with the active participation of the federal
and territorial govemments, Inuit organizations, communHy members _and other
stakeholders.

In July 2014, the NPC applied to the Federal Court for a Judicial Review of its funding.
This action was put in abeyance early in 2015 when the NTI Utlgation settJement was
being finalized, as the two actions dealt with similar issues. The May 4, 2015, NTI
settlement included a 25% increase in annual fi:anding for the NPC.

Communications Officer: Erin Kennedy, Communications Officer, 819-360-5708

APPROVALS
Kim Pawtey, Manager EA and Land Use Planning- August 5, 2016
Patrick Ballay, Sr. Negotiator and A/Director TAG- FYI
Bruno Steinke, Director, TAG- FYI
Alice d'Anjou, A/Manager NAO Communications- August 5, 2016
Kurt West, LMRB - August 8, 2016
Catherine Conrad, AIDG NREB -August 9, 2016
Stephen Van Dine, ADM NAO- August 10, 2016
Anne Scotton, CAEE - August 4, 2016
Lesia Manchulenko, AJDG Communications - August 10, 2016
OMO-FYI
MINO-

NCRII7631259 - v 11

000115
Federal government sued over Nunavut land-use plan I CTV News Page 1 of2

lnUol hunrer MeekS MJke on FrobiSiler Bay near Tong!a11, Nuna\1\11. February 4, 2003. (CP 1 Ke111n Frayer)

Bob \Nebel', The Canad1an Press


PIA>IIshed Tuesday. August 19, 2014 12.05PM EDT
Last UptlaledTuesday, August19, 2014 5. 13PM EDT

An Arctic planning body has taken the federal government to court. claiming onawa is blocking efforts to create a land-use plan that would guide
resource development in Nunavut.

The Federal Court lawsuit by the Nunavut Planning Commiss.ion comes as Prime Minister Stephen Harper makes his annual trip to the North to
highlight the importance his government attaches to the region.

Commission head Percy Kabloona, who says the lawsuit Is the first of several to come. has accused the Conservatives of trying to Interfere in the
plan's development and to block its final steps.

RELATED STORIES "Clearly, the completion of a single land-use plan for the Nunavut Settlement Area that reflects the priorities
and values of residents ... is not a priority of the current government: said a news release Tuesday from the
C<onaiUI sends vessels to map Arctic commission.
seafloor
Canada sends vessels to rnap Arctic In an interview, Kabloona said Ottawa has shown tittle support for Inuit attempts to plan for development on
sea floor thetr land.

"They probably would like to do it by themselves," he said.

A spokesman for Aboriginal Affairs Minister Bernard Valcourt said the government has provided $3 million a year to the commission for the last 18
years .

The Nunavut Planning Commission was created out of the 1993 Nunavut Land Claim Agreement. The commission was charged with designing
legally binding plans that would lay out which lands would be protected, which would be open for development and how they would be managed to
encourage local control and economic progress.

The commission alleges it had either completed or begun six regional plans by 2005 when the federal government announced it would no longer
consider them. The commission then began work on a plan for the entire territory and a draft was completed by 2011.

It includes recommendations for protected wildlife areas as well as for road corridors, mineral and energy exploration areas and mixed-used
regions.

Workshops and consultations have been held in each of Nunavut's 25 communities. as well as 10 communities in Saskatchewan, Manitoba and
Quebec. Submissions were received from various levels of government and national aboriginal groups. A federally sponsored third-party review of
the plan judged it as "reasonable, according to a July 2 letter from the commission to Valcourt.

The commission says Valcourt's department has refused to provide $1.7 million needed to conduct a final public hearing, which is legally required
before the plan can become law. Those hearings, which had been planned for the fall. have been cancelled.

Meanwhile, plans for development are going ahead.

'We ~-'lfl~bCfilfl'IF1C1WS~I!.I('K~~ffi1f'cf'~Yif.''::: -l
http://www.ctvnews.ca/politics/federal-govemment-sued-over-nunavut-land-use-plan-1.19 ... 711 4/2016
00116
Federal government sued over Nunavut land-use plan I CTV News Page 2 of2

The commission's letter to Valcourt outlined what it believes will be the result of blocking the plan.

"The regulatory system will be slow and cumbersome. The (commission) will fumble project proposals. Industry will lose millions as legislated
tlmelines are missed.

"Growing concerns of Inuit, First Nations and Metis around development in areas they rely on for food will slow and eventually stall the
environmental assessment process.

The commission says denying funding for the final hearings is only the latest of the govemmenrs attempts to financially stifle its work. Funding for
the commission has never been revisited since its inception, although the land claim says it was supposed to have been reviewed in 2003.

As a result, the commission says It can on~y afford to fill half its approved positions.

Harper is expected to head north for his ninth Arctic trip on Wednesday. His itinerary has not been released.

Kabloona said Harper is likely to hear about the Issue, especially during an expected stop In Cambridge Bay.

"I'm pretty sure (people) will be asking him questions."

The planning commission isn't the first to accuse Ottawa of reneging on its promises under the Nunavut land claim.

The government also faces a billion-dollar lawsuit from the group that oversees the claim's implementation. Nunavut Tunngavlk Inc. says that while
Canada promised a representative number of jobs in the territorial government would go to Inuit, it failed to provide the education necessary to
make that a reality.

In 2006, a mediator agreed, saying Ottawa lost interest in the territory once it was up and running.

A judgment on part of that lawsuit has gon:e against the government.

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Nunavut Planning Commission Suing Federal Government Page 1 of2

1Q1.ti1.Q Android epp bJ

July~ 2016

Nunavut Planning Commission Suing Federal


Government
CP I By Bob W.bw, 'I'M C.nad~n Preu
Pos&H: 08/\Q/2014 11 55 em EDT I Upctat6Ct 10119/2014 559 am EDT

THE CANAotAH PRBS

An Arctic planning body has taken the federal go\'emment to court, claiming Ottawa is blocking efforts to create a land-use plan that wonld
guide resource dt!\elopment in Nunavut.

The Federal Court lawsuit by tbe Nuna\'\lt Planning Commission comes as Prime Minister Stephen Harper makes bjs annual trip to tbe
North to highlight the importance his government attaches to the region.

Commission bead Percy Kabloona, who says tbc lawsuit is the first of several to come, bas accused the ConSCJVatives of trying to interfere in
the plan's dl!'-clnpment a nd to block its final s teps.

"Clearly, the completion of a single land-use plan for the Nun8\'\lt Settlement Area thnl reflects the priorities and values of residents ... is not
a priority of the current government," said a news release Tuesday from tbe commission.

Jn an interviC\'' Kttbloona said Ottawa has shown little support for lou.it attempts to plan for development on their land.

"They probably would like to do it by themselv-es," be said.

A spokesman for Aboriginal Affairs Mini.s ter Bernard Valcourt said the government bas provided $3 million a year to the commission for tbe
last 18 years.

The Nunavul Planning Commission was created out of the 1993 Nunavul Land Clui m Agreement. The commission was charged with
designing legally binding plans that would lay out which lands would be protected, which would be open for development and bow they
would be managed to encourage local control and economic progress.

The commission alleges it had either completed or begun six regional plans by 2005 when the federal govemment announced it would no
longer consider them. The commission then began work on a plan for the entire territory and a draft was completed by 2ou.

It includes recommendations for protected wildlife areas as well as for road corridors, mineral and energy exploration areas and mixed-used
regions.

Workshops and consultations have been held in each of Nunavufs 25 communities, as well as 10 communities in Saskatcht!\,11D, Manitoba
and Quebec. Submissions were received from various ll!'els of government and national aboriginal groups. A federally sponsored third-party
review of the plan judged it as "reasonable, according to a July 2letter from the commission to Valcourt.

Tite commission says Valcourt's department has refused to provide S1.7 miUion needed to conduct a final public hearing, which is legally
required before the plan can become law. Those hearings, which had been planned for the fall, have been cancelled.

Meanwhile, plans for de,clopmcnt arc going ahead.

"We know there's no time to waste," Kabloona said.

http://www.huffingtonpost.ca/20 14/08/ 19/nunavut-planning-com.mission-lawsuit-harper_n... 7/14/2016


00118
Nunavut Planning Commission Suing Federal Government Page 2 of2

The commission's letter to Valcourt outlined what it believes will be the result of blocking the plan.

'"The regulatory system will be slow and cumbersome. The (commission) will fumble project proposals. Industry will lose millions as
legislated timelines are missed.

"Gro"ing concerns of Inuit, First Nations and Metis around development in areas they rely on for food will slow and eventually stall the
environmental assessment process."

The commission says denying funding for the final hearings is only the latest of the government's attempts to financially stifle its work.
Funding for the commission has never been revisited since its inception, although the land claim says it was supposed to have been reviewed
in 2003.

As a result, the commission says it can only afford to fill half its approved positions.

Harper is expected to head north for bis ninth Arctic trip on Wednesday. Hjs itinerary bas not been released.

I<abloona said Harper is likely to bear about the issue, especially during an expected stop in Cambridge Bay.

'1'm pretty sure (people) will be asking him questions."

The planning commission isn't the first to accuse Ottawa of reneging on its promises under the Nunavut land cl11irn.

The government also faces a billion-dollar lawsuit from the group that oversees the claim's implementation. Nunavut Tunngavik rue. says
that while Canada promised a representative number of jobs in the tenitorial government would go to Inuit, it failed to provide the
education necessary to make that a reality.

In 20o6, a mediator agreed, sa,ying Ottawa lost interest in the tenitory once it was up and nmning.

A judgment on part of that lawsuit has gone against the government.

MORE: l'!!cy !Sabfoon! NunayU! Plfonioq Cornmiu!on L.qsuit !;2 NMIBWI Lfnd C!!lm Nyntv!!l Plan nina CommluiO!J Harper ArstJs Trip 2014 Ptrvt Kab!oona Sl!p""" H!!ptr
$!ophtn Harper Nunayul Harper Nonbtm Toyr 2014

6liWliK I Make Hu11Pott YO\I' Homo PI!Ot I W I .Qmm I EAQ I


Uttr Aqrttmenl

l'!iytcy Potle'f I Comment. Mev I ~ I At>oy 0!! As!s I ~ I &siliD


Copyright C2018 ThtHull'ongtonPottcom, Inc. I "1M Hullington Poat" is t regisr.d trodernari< ciTheHulflnglonPostcom. Inc, All riiiiU ....rv.c~. 20180

Pan cl Huf!Poat Polilict

http://www.huffingtonpost.ca/20 14/08/19/nunavut-planning-com:mission-lawsuit-barper n... 7/14/20 tt000119


NunatsiaqOniii1e 20 14-08- 19: NEWS: Alleging political interference, Nunavut Planning. .. Page 1 of8

NUNATSIAQ O~UNE
: FEATuRES
f"OITORIIU. JOOS
I
.LEIH:RS TO THE EDH OI< lENDERS
l
~ ~' ,.._...,. TAISSUMANI
:c o MME NlARY
NOTICES

ADVERTISING
NEWS TIPS

NEWS: NunavutAugust 19, 2014-5:57 am l PRIVACY POUCV RAiE CJ-ROIMEOIA i<IT


'SUBSCRIBE EM..,ll AD OEP.'-RTMENT
Alleging political interference, Nunavut Planning
Commission sues Ottawa SuRmWvOXt \\~
..,., . . . ..A f

"The residents of Nunavut and the people who wish to do business in


Nunavut are casualties"
NUNATSIAQ NEWS
1Mi.hh!4ii It T wlt12r ~
Following a protracted dispute.
the Nunavut Planning
Commission filed a lawsuit In
Federal Court Aug . 18 against
the Govemment of Canada,
alleging broken promises and
political interference on the
part of federal government
officials.
The legal action nows from
Ottawa's refusal to fund a $1.7
million public hearing required
to complete the approval of the
NPC's final draft Nunavut land www.nu.n avuttourlsm.com
use plan.
"The residents of Nunavut and Caribo\J migraling llvouQI'l the K1vai!JQ regklo near RaM!II Inlel The
the people who wish to do Nunavut Planning CommiSsion's draft land use plar; !or Nuna'AJI would
business in Nunavut are ban m10ing and ocher lildusllial areas 10 about SO per cent of Nut>avul's - PERSONAL SHOPPING
canbou calVing and post<;alviOg areas &.! il'l caimg and pos\~lving
casualties in this dispute: the
NPC said in a news release
areas witt> 1'>1gh mineral POtenlllll, m1nng would be allowed subject to ANDDEUVERY
certain col'ldiliOO$. under the "$peci31Management Atea d<>slgr.at!On
issued late in the day Aug. 18. (FILE PtiOTO)
Your o M stop shop from everyday needs to
In addition to the public hearing funding issue, the NPC also accuses federal cabinet ministers sealift. iShop4u can source, order, and ship
and bureaucrats at Aboriginal Affairs and Northern De~elopment Canada of broken promises and ' anywbereand almost anything to1he
political Interference, its news release said.
territories!
They also said the NPC is supposed to be an independent regulator et arms-length from ishop@bbex.com
g011etnment, but that Ottawa has used its funding power to compromise the commission's
"Independent integrity.' www.ishop4u.ca
And the NPC said it plans to file more court actions later this month. related to proposals that
mysteriously disappeared as part of an ill-conceived negotiation strategy.
The commission said that in May 2013, Ottawa imposed a two-year deadline on the NPC for
completion of the land use plan.

But they now say the federal government ' denies the deadline in spite of clear correspondence to
the contrary:

' Court documents and ellidence to be led will show that this came about by way of political
Interference by federal ministers in the re-appointment of the NPC chair. at the time," the
commission said

And they say they will introduce court documents and other evidence to prove this point 1, 2 and 3 Bedroom Units
The NPC lawsuit is not unexpected.
FOR RENT
In early July, in the midst of its dispute with Ottawa over the proposed lqaluit public hearing, ~ Comfort. location Security.
NPC accuse(j the federal government. and AAND minister Bernard Valcourt, of breaching its
fiduciary duties by refusing to fund that hearing. ~
"'"'oct"''"'"'""' .,,0 ....,..,..... Nml~~r
' The further silence of the government. on this subject, will be taken as a clear refusal to honour ftnt~h nu.nenjir.,com 861.919.5558 t lt.,UUistr,com
its fiduciary obligation,' said a July 2 letter signed by the NPC's acting chair, Percy Kabloona.
Also on July 2, the NPC suggested they were willing to go to court to enforce what they believe to
be the law.

000120
http://www.nunatsiaqonline.ca/stories/article/65674alleging_political _interference_nunavu ... 7/14/2016
NunatsiaqOnline 2014-08-19: NEWS: Alleging political interference, Nunavut Planning... Page 2 of 8

"The NPC reserves the right to take any action necessary to compel the government to honour Its
obligation, the July 2 letter said.

The commission released its tong-awaited final draft land use plan for Nunavut this past June 20. ~"
:
Arctic
Buying Company Inc.
~~:o==l
The plan. if approved. would set out legally binding rules stating which pieces of land in Nunavut
may be used for what purpose, including lands that would be protected from development and www.arctic::buyingco.com P,
lands where development would be allowed. Parcel Dellnry I Food & arocery ~
A.lcobol (..,_t,) I US btll~iag
"The objective of the land use plan is to guide and direct resource use and development while Per110111ll & C;ut,~p ftema
providing for the existing and future well-being of the residents and communities that rely on the ~tawaot Supplies
Nunavut Settlement Area and outer land fast ice zone: the NPC said.
Snowmobt~ & ATV Sb!Jipiag
Funrlt~Ue & Appllanc:ea
In it, mining and other Industrial activities are banned from about 15 per cent of Nunavut's land
base, Including C(itical caribou calving areas. Shipping from Winnipeg

The draft plan, which covers about two million square kilometres of territory, takes in an area to anywhere in ~~~-IIII.!!IJ~ba
Nunavut - ~Shop
bigger than any land use plan anywhere else in the world.
~ l-855-544-3663
"If Nunavut were its own country it would be the 14th largest in the world," the NPC said in Its Aug. .._ or\ferfl\'!ercl icbt>;linaco.<;om
16 news release.
The commission began work on the plan in November 2007, with a budget of about $3 million a
year.

After more than 60 meetings and numerous workshops, only a final public hearing is required
before the Nunavut land use planning process can be completed. the NPC said.

But now, that might not happen until the commissions legal actions are resolved.

Apparently. the Citizens of Nunavut will wait until a court requires the funding of $1.7 million for
the Nunavut Land Use Plan since the federal government refuses to fUnd or even go to the
arbitration clause provided in the NLCA [Nu navut Land Claims Agreement], the commission said.

Press Release Public Hearing Canceled Aug 16 2014 FINAL

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remplir le formulaire ~ at {aadnc.stl-
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fols le formulalre dOment further review and
Conllnuocl .-

http://www.nunatsiaqonline.ca/stories/article/65674alleging_political_interference_nunavu... 7/14/201 t000121


1-&1

Indigenous and
Northern Affairs Canada
Affalres autochtones
et du Nord Canada

Financial Review of Nunavut


Planning Commission

Canada
000122
Indigenous and Affaifes autochtones
Northern Affairs Canada et du Nord Canada

Background

The auditing firm KPMG undertook a financial review of whether funding


provided to the Nunavut Planning Commission (NPC) in 2012 - 13, 2013 -
14 and 2014- 5 fiscal years was spent in accordance with the terms and
conditions of the funding agreement.

Review focussed on : management practices and financial controls relevant


to the funding; the NPC financial statements and source documents .

rl:' 2
000123
~
Indigenous and Affalres autochtones
Northern Affairs Canada et du Nord Canada

Work Undertaken

Review of management practices.

Review of specific expenditures

Review of tasks completed through expenditures.

3
000124
1.1 Indigenous and
Northern Affairs Canada
Affaires autochtones
et du Nord Canada

Findings: Governing Policies

NPC governing policies were most recently updated in 2015 (from 2013)
and focussed on three key areas: Commission Operations (policies on
Commissioners and Chair); Executive Director constraints; and
Commission- Executive Director relations.

In general, these policies focus on high level governance and conduct and
appear reasonable.

Policies applicable to Commissioners included a Code of Conduct,


honoraria and expenses and roles and respon~ i bilities; policies for the
Executive Director cover expectations for administration of the NPC and
requirements for key deliverables to the Commission .

_,,
.:-.;!...
.. 4
000125
Indigenous and Affaires autochtones
l <tl Northern Affairs Canada et du Nord Canada

Findings: Process Mapping

The KPMG review focussed on process documentation for the Finance


Department and included mapping for nine processes , namely: Accounts
Payable; Accounts Receivable; Administrative Preparation for Board
Meetings; Attendance; Leave Procedures; Payroll ; Reconciling and
Processing Credit Card Statements; Travel Advances; Travel Procedures.

From the review of these documents, the NPC appears to have well
documented and robust internal controls and processes.

Some challenges arise from staff turnover and retention due to factors such
as location and lack of competitive total compensation.

r;t .tPIJ 5
000126
11

Indigenous and
Northem Affairs Canada
Affaires autochtones
et du Nord Canada

Findings: Management Practices

In considering overall management practices, KPMG reviewed the 2013


management letter from NPC's auditors which raised control issues and
made recommendations.

Discussion with NPC's auditors and subsequent management letters have


indicated that in the following years the Commission has made significant
improvements in these control issues.

NPC management have acknowledged issues with financial controls due to


lack of capacity but this has improved recently.

The current Finance Director has addressed many of the issues identified in
discussions in the course of the review.

11.'~- 6
000127
..,.. Indigenous and Affalres autochtones
Y Northern Affairs Canada et du Notd Canada

Findings: Specific Expenditures and Practices

The review of specific expenditures and practices focussed on


administrative policies and procedures and on the most significant
categories of expenditures, including transactions processed and paid for
by NPC corporate credit cards.

Overall, apart from some administrative errors in processing or approval of


transactions, financial management controls appear adequate.

In terms of the nature of transactions themselves, items reviewed by KPMG


appear to be in support of NPC initiatives and at a reasonable cost.

7
000128
11
,
Indigenous and
Northem Affairs Canada
Affaires autochtones
et du Nord canada

Findings: Salaries and Wages

KPMG conducted an analysis of salaries and wages and reviewed a salary


benchmarking report prepared by a third party. KPMG found it to be a
reasonable tool to test the appropriateness of current salaries.

The highest paid NPC employee salary was slightly lower than the amount
in the salary benchmark report and was augmented by a bonus within the
recommended range in the benchmark report.

A payment to the Executive Director in fiscal 2012 - 2013 was for unused
vacation amounts and was the only unusual salary payout to the Executive
Director identified in the review.

II 8
000129
Indigenous and Aflaires autochtones
I Northem Affairs Canada et du Nord Canada

Findings: Travel

KPMG's review indicates travel costs appear reasonable, given the number
of staff travelling and remoteness of some destinations in the North.

From its review, KPMG considers costs associated with travel generally
appear reasonable.

KPMG's review also determined that an individual held an interest in a


travel company- Northern Allied -which provided travel services to NPC
and reviewed the details available on how the company was selected as the
travel agent for NPC.

From KPMG's review of fees charged by Northern Allied , no unusual fees


were charged , service fees were paid on a flat fee basis and service fees
appear reasonable.

~~~a 9
000130
lndigenoos and Affaires autochtones
1+1 Northem Affairs Canada et du Nord Canada

Findings: Travel Advance Claims

Claims were selected randomly for each of the three years under review to
determine if they were being completed according to the internal policy on
travel advances.

Minor issues were identified such as failure to obtain supervisor approval


for travel advance claims and delays by employees in submitting claims
leading to a "build-up" in the general ledger account.

. ,Ja: 10
000131
l .vt<-1 l nd.genous and
Northern AHairs Ca.nada
Affaires autoehtones
et du Nord Canada

Findings: Legal Fees

Legal fees increased by 68/o from fiscal 2012 - 2013 to fiscal 2013- 2014.

The Executive Director advised that the fees relate to legal opinions and a
portion of these fees relates to on-going litigation between NPC and the
federal government.

NPC legal counsel have advised NPC not to provide legal invoices for
review since they may themselves contain legal opinions.

KPMG provided no comment on legal fees.

~/..1..,
1:1!1 11
000132
11 Indigenous and
Northern Affairs Canada
Affaires autochtones
et dJ Nord Canada

Findings: Professional Fees

A large proportion of NPC professional fees over the period 2012 - 2015
relates to Aarluk Consulting, of which an individual is a partner as well as
the part-time CFO for NPC.

Based on the salary benchmarking report, the individual's fees are


reasonable

Another firm, Solutions North, received $136,000 over the review period for
providing process mapping review and other governance documentation for
NPC, prepared in part to demonstrate and document sound management
practices .

;:-
12
0001 33
I .A[)
Y
lndtgenous and
Northern Affairs Canada
Affaires autochtones
et du Nord Canada

Findings: Credit Card Expenses

A sample of 20 expenses for each fiscal year (60 total), primarily legal fees,
professional fees and travel expenses was selected for review, and
identified errors where costs were coded to the wrong category .

KPMG found no instances where supporting documentation suggested that
the amount claimed was not a reasonably claimed expense.

13
000134
1-*-1
,...
Indigenous and
Northern Affairs Canada
Affalres autochtones
et du Nord Canada

Findings: Appropriate Use of Funds


At the start of each fiscal year NPC provides INAC with a work plan that identifies
specific tasks and objectives and an annual budget which is amended once funding
levels are finalized and re-submitted to INAC.

NPC reports on its use of funds through interim and final reports that document the
tasks completed as well audited financial statements.

In 2014-15 at INAC's request, NPC provided budget information with the work plan.

Discussion with NPC revealed that it uses a costing spreadsheet to develop both
work plan and budget and, based on the review, appears to effectively bridge the
work plan and the draft budget.

The budgeting process used by NPC involves a needs-based and "balanced" budget
approach, core to the NPC's mandate based on the requirements of the Nunavut
Land Claims Agreement (INLCA) and the Nunavut Planning and Project Assessment
Act (NuPPAA).

;~R 14
000135
l f/:11

Indigenous and
Northern Affairs Canada
Alfaires autochtones
et du Nord Canada

Findings: Budgeted Costs to Actual

The review undertook an analysis of selected categories of budgeted to


actual expenditures as well as total expenditures, from the NPC annual
financial statements.

While total expenditures in 2013 - 2014 are not significantly different from
total budgeted amounts, in each year there are expense categories that
vary from the budgeted amounts, including variances in salaries, travel and
legal fees.

15
000136
I .a:.
""!""
I Indigenous and
Northern Affairs Canada
Affalres autochtones
81 du Nord Canada

Findings: Work Plan to Activity Summaries

The activity report is designed to highlight key activities that have been
completed during the fiscal year whereas the work plan is designed to be a
complete task listing that links to total budget requirements.

Comparison of tasks outlined in annual work plans to those included in the


activity report showed that, while items contained in the activity reports
could be linked to work plan tasks, certain tasks related to NLCA
requirements from the work plan could not be clearly linked to the activity
reports.

In terms of formal communication, it appears NPC did not report on


progress and there is no evidence of a formal request for additional
information.

At the root of some of these issues may be a lack of communication


between the parties.

II ~-- 16
000137
Indigenous and Affa!res autochtones
1.1 Northern Affairs Canada et dU Nord Canada

Findings: Variances from Work Plan and Budget

Factors that have led to some differences between approved plans and
actual expenditures include:

- Increased and unplanned increases in land use applications where costs


associated with applications represent a variable cost that is applied to fixed
funding;

- Increased legal fees from litigation between NPC and the federal government;

- Additional time and resources to help document and discuss funding amounts and
demonstrate the need for more funding .

While variances have not been formally reported, all reporting requirements
under the funding agreements have been met in the period under review.

11 17
000138
I .a.
..,..
I Indigenous and
Northern Affairs Canada
Affaires autcx:htones
et du Nord canada

Conclusions

All reporting under the funding agreement has been completed.

Management has corrected many weakness in the control environment.

Challenges have occurred with staff turnover or where NPC has been
unable to find the right staff for unfilled positions; given the small finance
team , may have an effect on controls.

Some issues identified in Dillon Consulting report (engaged in 2012) to


review the Draft Nunavut Land Use Plan and planning processes remained
at the outset of the financial review .

,f!2 ~ 18
000139
1. 1 Indigenous and
Northern Affairs Canada
Affaires autochtones
et du Nord Canada

Conclusions

Communication on proposed budgets needs to allow for meaningful discussion on


best use of available funds.

There appear to be variances between budgeted costs and actual reported costs in
each fiscal year.

NPC has provided reasonable explanations for the variations. These should be
discussed by NPC and INAC.

INAC and NPC are confident that discussions have taken place in the past to discuss
feedback, although they have not been documented.

In general, KPMG found that management controls have improved over the period of
the review, appear adequate, and that costs reviewed were incurred in support of
NPC objectives.

..
ea ;;.: 19
000140
Pages 141 to I a 154
are withheld pursuant to section
sont retenues en vertu de l'article

20(1 )(b)

of the Access to Information Act


de Ia Loi sur l'acces a l'information
Page 1 of8

Jean-Marc Lafreniere - Re: Fwd: Re: Media Request - Audit of the Nunavut Planning
Commission

From: Veronique Rozon


To: Scotton, Anne; Self, M ichael
Date: 9/1/2016 9:19AM
Subject: Re: Fwd: Re: M edia Request - Audit o f the Nunavut Planning Commission
CC: Belair, Marianne; Dupuis, Phil; Lafreniere, Jean-Marc; Off, Shirley A...

Thanks. Michael, you can send this revised version to M.O.

vero

> > > Anne Scotton 9/1/2016 9:16 AM > > >
Yes that is accurate. We are working to get it ready for posting Thank you, An ne

>>> Veronique Rozon 9/1/2016 9:04:46 AM >>>


Good morning,

The Deputy has reviewed the response below and would like changes to one paragraph, below. Can you confirm
that this is accurate?

M erei,

Vero

The goal of this review was to provide an independent [take out "and objective"] opinion that
INAC fund ing allocated to the NPC was spent in accordance with the terms and conditions of
the funding agreement. This review will inform future funding decisions. As a matter of course,
review findings are available to the organization and are not made public like program
evaluations and internal audits, but summary reports are usually made available.

> > > Anne Scott on 8/31/2016 3:29 PM > > >
SEE my message j ust sent , SVD does not need to approve.
Michael, one last suggestion: take out " review's" and leave it as "summary of the findings" in the 5th line. We
do not need to repeat it twice. Anne

>>> Michael Self 8/3 1/2016 1:29:00 PM >>>


Hi Veronique - please find attached (and embedded below) o ur proposed response reflecting the decision to
post a summary report online.

Addition is in yellow highlight; Anne Scotton approved this version yesterday, but we have not heard anything
from Stephen's office.

ftle:/1/C:/Users/lafirenierejm/AppDataiLocalrrempI2IX Pgrpwlse
. I 57C7F295HQDS-SMl 00... 9/12/2016 00155
Page 2 of8
5.19(1)

Thanks,

- Mike.

INDIGENOUS AND NORTHERN AFFAIRS CANADA


RESPONSE TO MEDIA

Media: Laura Stone, Parliamentary Reporter, Globe and Mail,

Date call received: August 25, 2016


Deadline: ASAP

Q. I'm looking into whether this audit of the Nunavut Planning Commission was ever
completed. http://www.cbc.ca/news/canada/north/ottawa-orders-audit-of-nunavut-
planning-commission-1.3153362

Can you point me to where I can find it or, let me know why it was never completed?

A. A financial review of the Nunavut Planning Commission (NPC) has been conducted by
Indigenous and Northern Affairs Canada (INAC).The review was completed on August 2016
and shared with the organization.

The goal of this review was to provide an independent and objective opinion that INAC
funding allocated to the NPC was spent in accordance with the terms and conditions of the
funding agreement. This review will inform future funding decisions. As a matter of course,
review findings are available to the organization and are not made public like program
evaluations and internal audits.

A summary report of the review's findings is currently being prepared and will be posted on
the departmental website in the near future. Summary reports provide a summary of the
review's findings without divulging sensitive or personal information about the recipient or
individuals involved.

INTERVIEW REQUEST
No

DEPARTMENTAL RECOMMENDATION:
Provide written response.

INAC Designated Spokesperson(s):


Anne Scotton
Chief Audit and Evaluation Executive
819-934-1581

APPROVALS
Anne Scotton, Chief Audit and Evaluation Executive- August 30, 2016
Stephen Van Dine, ADM NAO- TBD

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Page 3 of8
5.19(1)

Shirley Anne Off, AJDG, Communications - TBD


DMO -TBD
MO- TBD

Created by: Corrado Puddu


Date: August 25, 2016

> > > Corrado Puddu 8/31/2016 1:22 PM > > >
Noted. We will make the revisions and send them trough approvals ASAP.

> > > Veronique Rozon 2016-08-31 13:20 > > >
Hello Puddu,

I've just discussed this response to Anne Scotton, and revisions are required, to indicate to the reporter that a
summary of the findings will be made available in a near future.

Thanks,

Vero

> > > Corrado Puddu 8/31!2016 11:58 AM > > >
Hello Veronique,
I'm following up on the media request below. Is DMO fine with the proposed response? The docket is in your
office, #85.
Thank you

Corrado

Corrado Puddu
Conseiller principal en communication 1
Senior Communications Advisor
Direction generale des communications 1Communications Branch
Affaires Autochtones et du Nord Canada !Indigenous and Northern Affairs Canada
Telephone 1Telephone: 613-618-0646
Telecopieur 1 Facsimile: 819-934-3555
Courriell Email: corrado.puddu@aadnc-aandc.qc.ca
> > > Shawn Jackson 2016-08-3111:36 > > >
Reporter is pressing daily now.

>On 8/25/2016 at 8:32PM, in message <57BF8ElB.COC: 190: 8737>, Marianne


Belair wrote:
>And now with response:) please hold until-we get all approvals.
>
> Laura Stone, Parliamentary Reporter, Globe and Mail,
> - Received August 25 - deadline is asap
> - A&E - Im looking into whethe'r'this audit of the Nunavut Planning Commission
> was ever completed.
> ht!.Q://www.cbc.ca/news/canada/north/ottawa-orders-audit-of-nunavut-planning-c

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> ommission-1.3153362
>
> QUESTION:
> Can you point me to where 1 can find it or, let me know why it was never
> completed?
>
> ANSWER:
> A financial review of the Nunavut Planning Commission has been conducted by
> Indigenous and Northern Affairs Canada( I NAC).The review was completed August
> 2016 and shared with the organization.
>
> The goal of this review was to provide an independent and objective opinion
> that Indigenous and Northern Affairs Canada funding allocated to the Nunavut
> Planning Commission (NPq was spent in accordance with the terms and
> conditions of the funding agreement. This review will inform future funding
> decisions. As a matter of cou rse, review findings are available to the
> organization and are not made public like program evaluations and internal
> audits.
>
>
>
> > > > Marianne Belair 8/25/2016 8:31:42 PM > > > Fyi the following was sent for dmo
>ap proval.
>
>
>
>
> > > > Corrado Puddu 8/25/2016 7:42:33 PM >>>Here's a revised version.
>
>
> A financial review of the Nunavut Planning Commission has been conducted by
> Indigenous and Northern Affairs Canada{ INAC).The review was completed August
> 2016 and shared with the organization.
>
> The goal of this review was to provide an independent and objective opinion
> that Indigenous and Northern Affairs Canada funding allocated to the Nunavut
> Planning Commission (NPC) was spent in accordance with the terms and
> conditions o f the funding agreement. This review will inform future f unding
> decisions. As a matt er of course, review findings are available to the
> organization and are not made public like program evaluations and audits.
>
>
>
> > > > Marianne Belair 8/25/2016 7:28:05 PM >>>Corrado, comment f rom svd:
>
> If we do not pub lish as a matter of course ..J would update with a sep
> sentence. Something like
>
> "This review will inform future funding decisions. Reviews findings are
> available to the {recipient} and are not made pub lic like program evaluations
> and audits". Or something.

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Page 5 of8

>
>
> > > > Corrado Puddu 8/ 25/ 2016 7:02:31 PM > >> How's this?
>
>
> A financial review of the Nunavut Planning Commission has been conducted by
> Indigenous and Northern Affairs Canada( !NAC).The review was completed August
> 2016 and shared with the organization.
>
> The goal of this review was to provide an independent and objective opinion
> that Indigenous and Northern Affairs Canada funding allocated to the Nunavut
> Planning Commission (NPC) was spent in accordance with the terms and
> conditions of the funding agreement. This review will inform funding
> decisions and will not be published as INAC does not publish financial
> reviews as a matter of course.
>
>
>
> > > Marianne Belair 8/ 25/2016 6:43 PM > > >
> Corrado, could we rework the part about not making it public?
>
> Ann j ust sent this to mino for info. Could you please use this language?
>
> This review was done in part because of allegations and with the urging of
> the govt leader in Nunavut at t he time.
> We do not publish Financial Reviews as a matter of course, although the dept
> has published summaries of reviews/investigations/ forensic audits after they
> have been redacted to remove information that could lead to the
> identification of individuals and third party information etc.
>
>
> > > > Shirley Anne Off <shirleY,anne.off@aadnc-aandc.gc.ca> 8/25/2016 5:57:33 PM > > >
> Approved
> Dmo fyi as Ann has approved
>
> Sent from my BlackBerry 10 smartphone on the Rogers network.
>
> From: Marianne Belair
> Sent: Thursday, August 25, 2016 5:56 PM
> To: Shirley Anne Oft, Public Affairs Tearn; Corrado Puddu; M ichael Self;
> Valerie Hache
> Cc: Shawn Jackson; Pamela Monfils
> Subject: Re: Media Request - Audit of the Nunavut Planning Commission
>
> Approved? SA is next up?
>
> > > > Corrado Puddu 8/ 25/ 2016 5:43:39 PM > > >
> Here is the response approved by Anne 5.
>
>
> A financial review of the Nunavut Planning Commission has been conducted by

000159
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Page 6 of8

> Indigenous and Northern Affairs Canada.The report was completed August 2016
> and shared with the organization.
>
> The goal of this review was to provide an independent and objective opinion
> that Indigenous and Northern Affairs Canada (INA() funding allocated to the
> Nunavut Planning Commission (NPC) was spent in accordance with the terms and
> conditions of the funding agreement.
>
> This report will inform funding decisions and will not be made public.
>
>
>
> > > > Shirley Anne Off 8/25/2016 5:36:20 PM > > >
>Thanks
> Does she know MINO is pressing :)
>
> > > > Corrado Puddu 25/08/2016 5:20 PM > > >
> I've sent a revised response to Anne and waiting for her to provide her
> comments/approval.
>
> > > > Shirley Anne Off <shirleyanne.off@aadnc-aandc.gc.ca> 2016-08-25 17:19 > > >
> We will need Ann Scotton to approve please. There are some nuances on this
> one and she knows best the situation.
>
> Sent from my BlackBerry 10 smartphone on the Rogers network.
>
> From: Marianne Belair
> Sent: Thursday, August 25, 2016 5:17PM
>To: Public Affairs Team; Corrado Puddu; Michael Self; Valerie Hache
> Cc: Shawn Jackson; Pamela Monfils; Shirley Anne Off
> Subject: Re: Media Request- Audit of the Nunavut Planning Commission
>
> Sorry to be a pain - but need to understand. Our previous response says it
> would be completed in March. Do we know why we are responding with August?
> You can call me to discuss 613-852-4874
>
> > > > Michael Self <Michaei.Self@aadnc-aandc.gc.ca> 8/25/2016 5:14:02 PM > > >
> Corrado should have the lines yes (they're in our tracker corrado). I sent
> the two sentences for formal approval, I think they're direct and answwer the
> question. We can deal with follow ups later?
>
> Sorry I'm on my BlackBerry.
>
>
>
> From: Marianne Belair
> Sent: Thursday, August 25, 2016 5:11 PM
> To: Public Affairs Team; Corrado Puddu; Michael Self; Valerie Hache
> Cc: Shawn Jackson; Pamela Monfils; Shirley Anne Off
> Subject: Re: Media Request- A!Jdit of the Nunavut Planning Commission
>

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Page 7 of8

> Corrado also said we had some pre-approved messaging? Could we formulate a
> quick response?
>
> > > > Michael Self <Michaei.Self<.Waadnc-aandc.gcca > 8/25/2016 5:07:21 PM > > >
> It's directly from her. She hasn't approved a formal template but here is
> the two sentences AE suggest
>
> The report was completed August 2016 and shared with the organization. It
> was to inform funding decisions and will not be made public.
>
> --
>
> If it needs to be formally approved ill ask asap
>
>
>
>
> From: Marianne Belair
> Sent: Thursday. August 25, 2016 5:03 PM
> To: Public Affairs Team; Corrado Puddu; Michael Self; Valerie Hache
> Cc: Shawn Jackson; Pamela Monfils; Shirley Anne Off
> Subject: Re: Media Request - Audit of the Nunavut Planning Commission
>
> Mike. this is not approved by Anne though, correct?
>
> > Michael Self <Michaei.Self@aadnc-aandc.gc.ca > 8/25/2016 4:58:05 PM >
> In that case Anne has suggested this: {sorry rm on the bus and don't have
> it in a formal template)
>
> --
>
>
> --
>
> We can acknowledge that it has been completed if you want to be more
> specific.
>
> Corrado - if it's urgent for tonight we should at least flip it to ADM NAO
>as an fyi.
>
>
>
>
> From: Marianne Belair
> Sent: Thursday, August 25, 2016 4:52 PM
>To: Public Affairs Team; Corrado Puddu; Michael Self; Valerie Hache
> Cc: Shawn Jackson; Pamela Monfils; Shirley Anne Off
> Subject: Re: Media Request - Audit of the Nunavut Planning Commission
>
> No, mino is looking for this one Mike.
>

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> > > > Michael Self <Michaei.Self@aadnc-aandc.gc.ca> 8/25/2016 4:51:57 PM > > >
> Should be fine for tomorrow morning. End of day at worst
>
>
>
> From: Corrado Puddu
> Sent: Thursday, August 25, 2016 4:48 PM
> To: Marianne Belair; Public Affairs Team; Michael Self; Valerie Hache
> Cc: Shawn Jackson; Pamela Monfils; Shirley Anne Off
> Subject: Re: Media Request- Audit of the Nunavut Planning Commission
>
>We're waiting to here back from Anne Scotton.
>
> > > > Marianne Belair 2016-08-25 16:42 > > >
> Can we please have an eta on this one? We're being pressed. Merci!
>
> > > > Valerie Hache 8/25/2016 4:02:19 PM > > >
> wrong guess...; )
>
>
>
> > > > Michael Self 8/25/2016 3:34 PM > > >
> Tha

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Pagelof4
5.19(1)

Jean-Marc Lafreniere- Re: FOR APPROVAL-> Media Request - Audit of the Nunavut
Planning Commission
en

From: Anne Scotton


To: Michael Self
Date: 8/30/2016 2:27 PM
Subject: Re: FOR APPROVAL-> Media Request - Audit of the Nunavut Planning Commission
CC: Dupuis, Phil <Phii.Dupuis@aadnc-aandc.gc.ca> ; Lafreniere, Jean-Marc <Jea...

Approved. I would use the word summary (or synopsis) instead of 'recap' Anne

>>>Michael Self 8/30/2016 2:21:46 PM >>>


Hi Anne,

Please see revised media response based on DMO decision. Will also run past ADM NAO. New addition is in
yellow highlight.

Please note the urgency. as reporter is pressing.

Thanks,

- Mike.

INDIGENOUS AND NORTHERN AFFAIRS CANADA


RESPONSE TO MEDIA

Media: Laura Stone, Parliamentary Reporter, Globe and Mail,

bate call received: August 25, 2016


Deadline: ASAP

Q. I'm looking into whether this audit of the Nunavut Planning Commission was ever
completed. http://www.cbc.ca/news/canada/north/ottawa-orders-audit-of-nunavut-
planning-commission-1.3153362

Can you point me to where I can find it or, let me know why it was never completed?

A. A financial review of the Nunavut Planning Commission (NPC) has been conducted by
Indigenous and Northern Affairs Canada (INAC).The review was completed on August 2016
and shared with the organization.

The goal of this review was to provide an independent and objective opinion that INAC
funding allocated to the NPC was spent in accordance with the terms and conditions of the
funding agreement. This review will inform future funding decisions. As a matter of course,
review findings are available to the organization and are not made public like program

000163
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Page 2 of4

evaluations and internal audits.

A summary report of the review's findings is currently being prepared and will be posted on
the departmental website in the near future. Summary reports provide a recap of the review's
findings without divulging sensitive or personal information about the recipient or individuals
involved.

INTERVIEW REQUEST
No

DEPARTMENTAL RECOMMENDATION:
Provide written response.

INAC Designated Spokesperson(s):


Anne Scotton
Chief Audit and Evaluation Executive
819-934-1581

APPROVALS
Anne Scotton, Chief Audit and Evaluation Executive - TBD
Stephen Van Dine, ADM NAO - TBD
Shirley Anne Off, AIDG, Communications - TBD
DMO-TBD
MO-TBD

Created by: Corrado Puddu


Date: August 25, 2016

> > > Anne Scotton 8/25/2016 5:40PM > > >
Yes, thank you, Anne

>>>Corrado Puddu 8/25/2016 5:19:52 PM>>>


Anne,
I'm taking over for Mike this evening. Are you ok with the response below? MINO is asking for a response this
evening These are taken f rom approved media lines.
Thank you

Corrado

A financial review of the Nunavut Planning Commission has been conducted by Indigenous
and Northern Affairs Canada.The report was completed August 2016 and shared with the organization

The goal of this review was to provide an independent and objective opinion that Indigenous
and Northern Affairs Canada (INAC) funding allocated to the Nunavut Planning Commission

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Page 3 of4

(NPC) was spent in accordance with the terms and conditions of the funding agreement.

This report will inform funding decisions and will not be made public.

Corrado Puddu
Conseiller principal en communication 1
Senior Communications Advisor
Direction generate des communications 1Communications Branch
Affaires Autochtones et du Nord Canada j Indigenous and Nol1hern Affairs Ci;Jnadq
Telephone 1Telephone: 613-618-0646
Telecopieur 1 Facsimile: 819-934-3555
Courrielj Email: corrado.puddu@aadnc-aandc.gc.ca
> > > Michael Self < Michaei.Self@aadnc-aandc.gc.ca > 2016-08-25 17:10 >
Anne is this ok?

The report was compleled August 2016 and shared with the organization. It was to inform funding decisions and will not
be made public.

From: Phil Dupuis


Sent: Thursday, August 25, 2016 5:05PM
To: Michael Self
Subject: Re: Media Request - Audit of the Nunavut Planning Commission

Sent from my BlackBerry 10 smartphone on the Rogers network.


- - - ----
From: Michael Self
Sent: Thursday, August 25, 2016 4:50 PM
To: Phil Dupuis
Subject: Re: Media Request - Audit of the Nunavut
. Planning. Commission

Thanks Phil - can we say when it was finished? lethe review was completed in summer 2016. The report was t o inform ...

Think we need to acknowledge that it was completed

Let me know

From: Phil Dupuis


Sent: Thursday, August 25, 2016 4:48PM
To: Michael Self
Subject: Re: Media Request - Audit of the Nunavut Planning Commission

In reply to the media inquiry, Anne is proposing the following;

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00165
5.19(1) Page4of4

The report was to inform funding decisions and will not be made public.

Phil

Sent from my BlackBerry 10 smartphone on the Rogers net work.

From: Michael Self


Sent: Thursday, August 25, 2016 3:41 PM
To: Anne Scotton
Cc: Phil Dupuis; Jean-Marc Lafreniere
SUbject: Fwd: Media Request - Audit of the Nunavut Planning Commission

Hi Anne,

Please see below media request. I know we have updated lines on the NPC financial review, but we don't
mention the results. Latest version attached.

Can we say that the review was completed but due to X reasons, it won't be publicly released? OR if the decision
has been made to post a summary online, we can say t hat. I'm not sure what was decided.

Let me know what you think and I'll put something formal together for your approval. Feedback requested for
end of day. if possible.

- Mike.

> > > Public Affairs Team 8/25/2016 3:31 PM > > >
Laura Stone, Parliamentary Reporter, Globe and Mail,
- Received August 25 - deadline is asap - A&E - I'm looking
into whether this audit of the Nunavut Planning Commission was ever completed.
http://www.cbc.ca/news/canada/north/ottawa-orders-audit-of-nunavut-planning-commission-
1.3153362
Can you point me to where I can find it or, let me know why it was never completed?

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Page 1 of 1

Jean-Marc Lafreniere- Letter of response-Nunavut Planning Commission


--
From: Anne Hemish <Anne.Hemish@aadnc-aandc.gc.ca>
To: Sharon Ehaloak <sehaloak@nunavut.ca>
Date: 811012016 4:06 PM
Subject: Letter of response-Nunavut Planning Commission
CC: Jean-Marc Lafreniere <JeanMarc.lafreniere@aadnc-aandc.gc.ca>
Attachments: NPC Letter.pdf

Dear Ms. Ehaloak:

Please see the attached letter of response from Jean-Marc Lafreniere.

Thank you,

Anne Hemish
Adjointe Administrative, Direction generate des services d'examen et d 'enquete, Secteur de Ia verification et de
I'evaluation
Affaires autochtones et du Nord Canada I Gouvernement du Canada
anne.hemish@aadnc-aandc.gc.ca 1 Tel.: 819-953- 16631 ATS : 819-997-8312

Administrative Assistant, Assessment and Investigation Services Branch, Audit and Evaluation Sector
Indigenous and Northern Affairs Canada I Government of Canada
anne.hemish@aadnc-aandc.gc.ca I Tel: 819-953- 1663 I TTY: 819-997-8312

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Page 1 of2

Jean-Marc Lafreniere- FW: Financial Review of Nunavut Planning Commission - Final Letter

From: Sharon Ehaloak <sehaloak@nunavut.ca>


To: "JeanMarc.Lafreniere@aadnc-aandc.gc.ca" <JeanMarc.Lafreniere@aadnc-aandc ...
Date: 8/19/2016 2:50PM
Subject: FW: Financial Review ofNunavut Planning Commission- Final Letter
CC: Anne Scotton <Anne.Scotton@aadnc-aandc.gc.ca>
Attachments: SKM_C554e16081912550.pdf; Letter ofresponse-Nunavut Planning Commissjon

Hi Jean-Marc,

I received the attached letter on July 25th. I took the e-mail as an FYI- I was not aware that t he opportunity
was there to discuss the content.

I acknowledge the receipt of your correspondence, thank you .

Respectfully,
Sharon Ehaloak
Executive Director

From: Jean-Marc Lafreniere [mailto:]


Sent: Friday, August 19, 2016 2:31PM
To: Sharon Ehaloak <sehaloak@nunavut.ca>
Cc: Anne Scotton <Anne.Scotton@aadnc-aandc.gc.ca>
Subject: Financial Review of Nunavut Planning Commission - Final Letter

Dear Ms. Ehaloak:

Please find attached the final version of the letter which I signed today. A hard copy will follow by mail.

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Page 2 of2

Jean-Marc Lafreniere, CPA, CA, CFE

Directeur, Direction generate des services d'examen et d'enquete, Secteur de Ia verification et de I'evaluation
Affaires autochtones et Developpement du Nord Canada 1 Gouvernement du Canada
jeanmarc.lafreniere@aadnc-aandc.gc.ca IT eL : 819-994-4837I Telecopieur : 819-997-8312

Director, Assessment and Investigation Services Branch, Audit and Evaluation Sector
Aboriginal Affairs and Northern Development Canada I Government of Canada
jeanmarc.lafreniere@aadnc-aandc.gc.ca I Tel: 819-994-4837 I Fax: 819-997-8312

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Page 1 of2

Jean Marc Lafreniere Re: For CAEE approval: revised Media Lines on the NPC Financial
Review
..
From: Erin Kennedy
To: Anne Scotton; Veronique Rozon
Date: 8/18/2016 10:05 AM
Subject: Re: For CAEE approval: revised Media Lines on the NPC Financial Review
CC: Chantale Chartrand; Corrado Puddu; Jean- Marc Lafreniere; Lesia Manchu ...
Attachments: NCR-#7631259-vll-NAO-NPC_AUDIT_JULY_2016.000<

Hello,

Attached are the media lines with the key message removed regarding the review's conclusions.

Erin

Erin Kennedy
Communications Officer/
Agent des communications
INAC/AANC
(819) 360-5708
erin.kennedy@aadnc -aandc.gc.ca
> > > Veronique Rozon 8/18/2016 9:16 AM > > >
ok, Anne. I was not aware of the letter, nor your conversation with the Deputy when I reviewed the lines sent
separately and as a FYI to DMO. I was commenting strictly from a Comms perspective.

> > > Anne Scotton 8/18/2016 9:11 AM > > >
I had a discussion with the DM at my last bilateral about this file. She wanted it to go up on the 26th July to
MinO for information, with media lines so that the letter could go out.
The lines reflect our discussion WITHOUT the addition. We have not decided what the followup (if any) will be
and if there will be a summary posted in some form.
Since the addition is not from her directly please finalize without those lines asap please so we can get the
letter out, Anne

>>> Veronique Rozon 8/18/2016 9:01:59 AM >>>


Hello,

The request to add something re: results was not from DM or Associate, but my suggestion. I thought we should
prepare for a question like "what are the Review's conclusions?" It could be an "if pressed", and the answer could
simply be that the report is confidential. That's all I was suggested, as I thought that kind of question would likely
come up.

Vero

> > > Erin Kennedy 8/17/2016 4:04 PM > > >
Hi Anne,

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Page 2 of2

Yes the request did come from the OM herself. We can put that bullet under an "if asked" under a separate
heading, if that works for you? These are anticipatory media lines in case we get media calls on this. I've copied
Yeronique to see if she agrees with that approach.

Thanks,
Erin

Erin Kennedy
Communications Officer/
Agent des communications
INAC/AANC
(819) 360-5708
erin.kennedy@aadnc-aandc.gc.ca
> > > Anne Scotton 8/17/2016 3:52 PM > > >
I suggest that we do NOT say "however the results..." If there is a request we can say it then. Saying it now
may excite interest and I believe the document is ATIPable. I would be happy to discuss at a meeting so that
this can be resolved.
Was the suggested additional point from the OM herself? Anne

>>>Erin Kennedy 8/17/2016 3:19:05 PM>>>


Hi Anne,

We had sent the approved media lines to the Deputy Minister as an FYI and the OM would like us to add a line
regarding the results of the financial review (see below). DG comms supports this as well.

Could you please review the revised attached media lines for approval?

Thank you,
Erin

Erin Kennedy
Communications Officer/
Agent des communications
INAC/AANC
(819) 360-5708
erin.kennedy@aadnc-aandc.gc.ca
> > > Veronique Rozon 8/17/2016 2:50PM > > >
Hello,

Can you please send the latest version of these media lines? I think you had added something about the results,
after it was delivered here as an FYI.

Thanks,

vera

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Pages 172 to I a 173
are duplicates
sont des duplicatas
Page 174
is not relevant
est non pertinente
Pages 175 to I a 180
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..Jean-Marc Lafreniere- Nunavut Planning Commission- financial review-=-=- -----


~--

From: Jean-Marc Lafreniere


To: Catherine Conrad
Date: 811012016 12:03 PM
Subject: Nunavut Planning Commission - financial review
CC: Anne Scotton
Attachments: AANDC-NPC_Final Draft Report_June 15 2016.pdf

Catherine

As requested, please find attached a copy of the report for youriNAO information and records.

Jean-Marc

Jean-Marc Lafreniere, CPA, CA. CFE

Directeur, Direction glmerale des services d'examen et d'enquete, Secteur de Ia verification et de !'evaluation
Affaires autochtones et Developpement du Nord Canada I Gouvernement du Canada
jeanmarc.lafreniere@aadnc-aandc.gc.ca I TeL : 819-994-4837/ Telecopieur : 819-997-8312

Director, Assessment and Investigation Services Branch, Audit and Evaluation Sector
Aboriginal Affairs and Northern Development Canada 1 Government of Canada
jeanmarc.lafreniere@aadnc-aandc.gc.ca I Tel: 819-994-4837 I Fax: 819-997-8312
> > > Anne Scotton 8/912016 3:47 PM > > >
Jean-Marc will provide a copy if he has not already done so, Anne

Anne Scotton
Chief Audit and Evaluation Executive I Dirigeant principal de Ia verification et de !'evaluation
10 Wellington, room/piece 960
Gatineau Quebec K1A OH4
Tel: (819) 934-1581
Fax: (819} 997-3922
E-mail: anne.scotton@aandc-aadnc.gc.ca

> > > Catherine Conrad 81912016 3:29 PM > > >
ok, seems like audit is not creating any controversy we would have needed to be aware of, so media lines
approved at our end.

With email to Anne Scotton am however asking for a copy of the report to be provided to meiNAO-NRE for our
records and info. Thanks all,

Catherine

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Catherine R. Conrad, P.Eng.


Senior Director, Environment and Renewable Resources
Directrice principale, Environnement et ressources renouvelables
Northern Affairs Organization I Organisation des alTai res du Nord
Indigenous and Northern Affairs Canada
Affaires autochtones et du Nord Canada
(819) 997-2728

From: Allan MacDonald <allan.macdonald@aandc-aadnc.gc.ca>


To: Erin. Kennedy@aadnc-aandc.gc.ca, Allan.MacOonald@aadnc.aandc.gc.ca,
Bruno.Steinke@aadnc-aandc.gc.ca, Catherine.Conrad@aadnc-aandc.gc.ca,
Mark.Hopkins@aadnc-aandc.gc.ca
CC: Patrick.Ballay@aadnc-aandc.gc.ca, Laura.Gemmell@aadnc-aandc.gc.ca,
Kim.Pawley@canada.ca
Date: 06/08/2016 5:37PM
Subject: Re: For urgent DG approval: Media Lines on NPC financial review
Hi Catherine, the Financial Review was done by A and E, and I think the lines for t hat matter are fine. I don't have a
copy of the Final, maybe you can get one from AnneS. I am happy to give you any other context you need.

I think there are a few inaccuracies in the note (e.g., the$$ increases to IPGS were not part of the litigation
Settlement), and we can update any figures tomorrow.

Agree with your suggestion to delete the "In addition ... line below"

Allan

Sent from my BlackBerry 10 smartphone on the Bell net work.

From: Catherine Conrad


Sent: Monday, August 8, 2016 5:05 PM
To: Erin Kennedy; Allan MacDonald; Bruno Steinke; Mark Hopkins
Cc: Kim Pawley
SUbject: Re: Fwd: For urgent DG approval: Media lines on NPC financial review
--------------------
In general, I am not very comfortable reviewing and commenting on these lines since I have not seen nor am
I aware of the contents of the financial review report. I know this is not intended to become a public doc but
it can and may be ATIP'ed so I would like to have a sense of any possible related sensitivities. Who would
have the report and/ or could provide some quick context for me/us on this front? Allan or Bruno?

This said, here are some proposed general changes/fixes to these media lines:

On May 4, 2015, the Government of Canada announced a 25% increase in funding


for the NPC, from 2013 to 2023, as part of the litigation settlement with Nunavut
Tunngavik Inc. As a result, the NPC received $7.2 Min funding in the 2015-2016
fiscal year, and will receive (replace 'review') ongoing annual funding of
approximately $5.3M.
If asked for more detail about the funding increase resulting from the NTIIitigation
settlement, announced May 4. 2015:
Funding increases for Institutions of Public Government are based on the current
and projected work of each lPG as requested by and assessed for each lPG
annually. (I suggest we remove the following sentence in order to stay away from
unnecessarily opening up sensitive issues) In addition, some of the IPGs have work
that is driven more by industry and therefore requires them to be prepared to

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perform at any time; whereas the work of other IPGs is more predictable and planned .
Let me know if any concerns with these suggestions. Can approve media lines with these changes though
would prefer to have info about the audit report before finalizing if there is t ime.

CRC

Cathennc R Conrad. P Eng


Senior Dirl'<:tor, Env1ronment and Renewable Resources
Din.-ctrice prmcipalc.-, Envi.ronnement et ressourccs renouvelables
Northern AITa1rs OrK3-nization I Organisau on des a/Ta1res du Nord
Indigenous and Northern A ITairs Canada
Affaires autochtones et du Nord Canada
<819) 997-ms

From: Mark Hopkins


To: Erin Kennedy
CC: Catherine Conrad
Date: 08/08/2016 3:38PM
Subject: Fwd: For urgent DG approval: Media Lines on NPC financial review
Hello Erin.

I am forwarding your message to Catherine Conrad how is acting DG during Mark's vacation.

Martine Tully
819-997-9621

>>>
From: Erin Kennedy
To: Mark Hopkins
CC: Michele Belley
Date: Monday, August 08, 2016 9:37 AM
Subject For urgent DG approval: Media Lines on NPC financial review
Hi Mark,

Attached and embedded for your approval please: media lines on the NPC financial review. These
media lines have been approved by Kim Pawley, Alice d'Anjou (A/Manager NAO comms} and Kurt
West (replacing Ben Steylen} for LMRB.

Program is requesting these media lines fully approved by COB tomorrow. If possible, it would be
best to have these approved by you before 4 pm today.

Thanks!
Erin

INDIGENOUS AND NORTHERN AFFAIRS CANADA


MEDIA LINES
(Not for external distribution - for use by spokespersons)

ISSUE: Completion of Nunavut Planning Commission financial review conducted


by Indigenous and Northern Affairs Canada (August 2016).
KEY MESSAGES

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Indigenous and Northern Affairs Canada (INAC) conducted a financial


review of the Nunavut Planning Commission (NPC). It was completed in
2016.
The goal of this review was to provide an independent and objective
opinion that INAC funding allocated to the NPC was spent in accordance
with the t~erms and conditions of the funding agreement.
The review period covered three fiscal years: 2012-2013, 2013-14, and
2014-15.
If asked for more details about the financial review:
Each year, INAC conducts a number of audits and financial reviews of
programs and organizations that receive funds from the Department.
These ar,e an established practice and the right to audit is established in all
funding agreements signed with INAC.
Financial reviews are conducted by independent auditors to provide
assurance of a recipient's compliance with the terms and conditions of a
funding agreement administered by the Department.
If asked if this review was prompted bvlreguested by Premier Taptuna (or any
other external influence)
This was an independent decision made by INAC.
If asked if this review was prompted by al/egationslconcems about mis-spending
by the Commission:
Any allegations or concerns that INAC was aware of would have been
brought to the attention of the firm conducting this review.
If asked about Nunavut Planning Commission funding:
The Government of Canada has invested over $55M UPDAT E PLEASE in
core funding for the NPC since the 2001-2002 fiscal year.
On May 4 , 2015, the Government of Canada announced a 25% increase in
funding for the NPC, from 2013 to 2023, as part of the litigation settlement
w ith Nunavut Tunngavik Inc. As a result, the NPC received $7.2 Min
funding in the 2015-2016 fiscal year, and will review ongoing annual
funding of approximately $5.3M.
If asked for more detail about the funding increase resulting from the NT/ litigation
settlement. announced May 4. 2015:
Funding increases for Institutions of Public Government are based on the
current and projected work of each lPG. In addition, some of the IPGs have
work that is driven more by industry and therefore requires them to be
prepared to perform at any time; whereas the work of other IPGs is more
predictable and planned.
BACKGROUND
Under the Nunavut Land Claims Agreement, the Nunavut Planning Commission
(NPC) is responsible for preparing land use plans, with the active participation of
the federal and territorial governments, Inuit organizations, community members
and other stakeholders.
In July 2014, th e NPC applied to the Federal Court for a Judicial Review of its
funding . This action was put in abeyance early in 2015 when the NTIIitigation
settlement was being finalized, as the two actions dealt with similar issues. The
May 4, 2015, NTI settlement included a 25% increase in annual funding for the
NPC.

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Communications Officer: Erin Kennedy, Communications Officer, 819-360-


5708
APPROVALS
Kim Pawley, Manager EA and Land Use Planning- August 5, 2016
Patrick Ballay, Sr. Negotiator and A/Director TAG- FYI
Bruno Steinke, Director, TAG - FYI
Alice d'Anjou, A/Manager NAO Communications- August 5, 2016
Kurt West, LMRB- August 8, 2016
Mark Hopkins, DG NREB -
Stephen Van Dine, ADM NAO-
Anne Scotton, CAEE- August 4, 2016
Lesia Manchulenko, A/DG Communications -
DMO-
MINO-
Erin Kennedy
Communications Officer/
Agent des communications
INAC/AANC
(819) 360-5708
erin.kennedy@aadnc-aandc.gc.ca

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Jean-Marc Lafreniere - Review of Nunavut Planning Commission

From: Jean-Marc Lafreniere


To: Laura Gemmell
Date: 8/9/2016 1:53 PM
Subject: Review of Nunavut Planning Commission
CC: Allan MacDonald; Tessa Button
Attachments: AANDC-NPC_Final Draft Report_June 15 2016.pdf

Laura

As requested, please find below the final draft report. Our reports are published on INAC's website on a case by
case basis, and a decision on whether to publish this report has not yet been made.

Jean-Marc

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Jean-Marc Lafreniere - Re: NPC financial review- media lines

From: Anne Scotton


To: Erin Kennedy
Date: 8/ 8/2016 9:38AM
Subject: Re: NPC financial review media lines
CC: Dupuis, Phil <Phii.Dupuis@aadnc-aandc.gc.ca >; Self, Michael <Michaei.Sel ...

Yes, thank you. Anne

>>>Erin Kennedy 8/8/2016 9:30:11 AM>>>


Hi Anne,

My manager thought it might be helpful to include a line on what the review found. However if that's not
appropriate we certainly don't need to add it I will leave the media lines as they are then.

Thank you,
Erin

> > > Anne Scotton 8/8/2016 9:23 AM > > >
Erin, where does the request to add come from?
That language is not appropriate for the context. If necessary we can suggest some wording, Anne

>>>Erin Kennedy 8/ 8/2016 8:40:05 AM>>>


Hi Anne,

My name is Erin, I work with Michael Self in NAO communications and I'm helping him with the NPC financial
review media lines approvals.

Our manager had a request that we had one key message to the lines, do you think you could help me with that?
I'm not familiar with the file. The line is highlighted below (and attached).

These lines are currently with LMRB for approval and should go to Mark Hopkins later this morning.

Thank you,
Erin

Indigenous and Northern Affairs Canada (INAC) conducted a financial review of the
Nunavut Planning Commission (NPC). It was completed in 2016.

The goal of this review was to provide an independent and objective opinion that INAC
funding allocated to the NPC was spent in accordance with the terms and conditions of
the funding agreement.

Please add 1 bullet line: Results of review (I.e. closed/no findings of misconduct)

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The review period covered three fiscal years: 2012-2013, 2013-14, and 2014-15.

Erin Kennedy
Communications Officer/
Agent des communications
INAC/AANC
(819) 360-5708
erin.kennedy@aadnc-aandc.gc.ca

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Jean-Marc Lafreniere - Re: Fwd: NPC lines

From: Michael Self


To: Jean-Marc Lafreniere; Phil Dupuis
Date: 7/27/2016 1:13 PM
Subject: Re: Fwd: NPC lines
CC: Erin Kennedy
Attachments: NCR-#7631259-v5 -NAO-NPC_AUDIT_JULY_201S.DOCX

Jean- Marc: attached are the most recent media lines available to support the financial review of the NPC.

Given the lines state that the exercise would be complete in the summer of 2015, we should look at updating
these, if the results of the review are available. As of now they are quite out of date.

If you'd like to get together to go over any additions. both myself and Erin (cc'ed - comms advisor for NPC -
related files) are available.

Thanks,

-Mike.

> > > Jean-Marc Lafreniere 7/26/2016 3:39 PM > > >
Phil

I am fine waiting until tomorow.

JM

> > > Phil Dupuis 7/26/2016 3:32 PM > > >
Note the message from Michael below. Maybe you can let him know if you want what they have or whether you
can wait until tomorrow to verify if they are current.

Phil

Phil Dupuis
Director, Risk Management
Directeur, gestion des risques
Audit and Evaluation Sector 1 Secteur de Ia verification et de !'evaluation
Indigenous and Northern Affairs Canada
Affaires autochtones et du Nord Canada
819.997.8147 {olb)
613.852-2381 {c)
613.852.2381 {c)
phiLduouis@aandc-aadnc gc ca
> > > Michael Self 7/26/2016 3:27 PM > > >
Phil - I'm guessing you want the NPC lines related to the financial review?

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http://www.nunavut.ca/en/news/2015-updated %E2%80%93-aandc-to-conduct-financial-review-npc

I've found a copy but they're from July 2015. If you can wait until tomorrow I can confirm if they're still OK. I
imagine they' ll need an update, with some feedback from Anne.

-Mike.

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Jean-Marc Lafreniere - NPC letter

From: Anne Hemish


To: Jean-Marc Lafreniere
Date: 7/14/2016 2:10 PM
Subject: NPC Letter
---------- --
Hi Jean-Marc
Letter as requested

July 13, 2016

Ms. Sharon Ehaloak


Executive Director
Nunavut Planning Commission
P.O. Box 1797
lqaluit, Nunavut XOA OHO

Dear Ms. Ehaloak:

We have recently received KPMG's report on this matter.

We very much appreciate the attention you personally paid to this matter and your
organization's co-operation with KPMG during this review.

We are pleased that KPMG found "in general management controls have improved over the
period of review and appear adequate" and "that costs reviewed were incurred in support of
NPC's objectives."

KPMG noted NPC had well documented policies, procedures and processes and that
challenges, which were well managed, were largely those of implementation and the
challenge of keeping qualified staff a common challenge in Nunavut.

KPMG did note the CFO of NPC held an interest in Northern Allied -the exclusive travel
company used by NPC. KPMG did not have any concerns with the fees charged but did note
a lack of supporting documentation around the decision to select Northern Allied. This could
create in the eye of some a lack of transparency and NPC should consider how to deal with
this issue.

KPMG also advised NPC declined to provide support for significant legal fees incurred and
were advised this was done on the basis of legal advice received by NPC as certain of these
fees related to a request for a judicial review filed by NPC against the Federal Government.
Various options were proposed by KPMG to allow for a more limited review to try and deal
with these legal concerns but in the end NPC declined to provide support. This is unfortunate

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as a significant amount of funding has been spent that KPMG was not able to report on.

KPMG noted "based solely on the financial and task based information reported to INAC, it
would appear that work complete by NPC does not fully align with the tasks approved by
INAC in the work plan at the beginning of each fiscal year. Significant variance exist in actual
expenditures when compared to approved budgets, and tasks expected to be completed are
not formally reported in the activity report. ,.

KPMG also noted that the explanation for these variances provided to KPMG by NPC
appeared reasonable but observed on various levels a lack of communication between INAC
and NPC on a number of issues.

The program has been made aware of KPMG's findings and we are hopeful as a result of the
work done by KPMG both the program and NPC can work together to resolve these
communication issues. We understand some of that work is already underway.

We trust that the findings of the review are helpful to you and NPC and again thank you for
your co-operation in this matter

Sincerely,

Jean Marc Lafreniere


Director, Assessment and Investigation Services Branch
Audit and Evaluation Sector

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Anne Scotton - RE: Financial Review

From: Sharon Ehaloak <sehaJoak@nunavut.ca>


To: Anne Scotton <Anne.Scotton@ aadnc-aandc.gc.ca>
Date: 20 July 2015 9:47AM
Subject: RE: Financial Review
CC: Chantal Blais <Chantal.Blais@aadnc-aandc.gc.ca>, Hunter Tootoo <HTootoo@ ...
Attachments: Anne Scotton.pdf; Sharon EhaJoak Review letter.pdf

Ms. Scotton,

Please see the enclosed correspondence from the Nunavut Planning Commission Chairperson, Mr. Hunter
Too too.

Respectfully,
Sharon Eha loak
Executive Director

From: Chantal Blais [mailto:Chantai.Biais@aadnc-aandc.gc.caJ


Sent: July 14, 2015 2:27 PM
To: Sharon Ehaloak <sehaloak@nunavut.ca>
Cc: Anne Scot ton <Anne.Scotton@aadnc-aandc.gc.ca>
Subject: Financial Review

Hi,

Please find attached a correspondence from Anne Scotton, Chief Audit and Evaluation Executive.

Yours sincerely,

Chantal Blais

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de Ia Loi sur l'acces a l'information