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→Grants and Contributions
==Grants and Contributions==
==Grants and Contributions==
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'''Question'''
'''Q1: Are departments still required to report on grants and contributions under $25,000?'''
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Yes. The ATIA applies to grants and contributions over $25,000 (subsection 87 (1)) as well as grants and contributions that are of $25,000 or less but were amended so that their value is of $25,000 or more (subsection 87 (2)). However, the TBS ''Guidelines on the Reporting of Grants and Contributions'' still require that departments report on all transfer payments, regardless of value.
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