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The Introduction of Asset Retirement Obligations to Public Sector Entities
John Daley, Office of the Comptroller General of Canada, Treasury Board of Canada Secretariat
The objective of this presentation is to provide an overview of the new Public Sector Accounting Standard 3280, Asset Retirement Obligations, which will be effective April 1, 2021. The introduction of this new standard will result in entities having to recognize the costs associated with the retirement of tangible capital assets. It will be compared to the current standard available for the remediation of contaminated sites.  
Abstract

The Office of the Comptroller General of Canada will make a brief presentation on the introduction of Public Sector Standard 3280: Asset Retirement Obligations. This standard, which will come into effect for fiscal periods after April 1, 2021, will require public sector entities to recognize costs associated with the retirement of tangible capital assets on acquisition, construction or development and expense those costs over the life of the asset.

These types of obligations are similar to liabilities for contaminated sites but have distinct differences. The purpose of this presentation would be to describe the standard, compare it to reporting requirements for environmental liabilities, and then to provide guidance implementation issues seen by the Office of the Comptroller General.

John Daley, Senior Policy Analyst, Office of the Comptroller General of Canada, Treasure Board of Canada Secretariat
John Daley is a Senior Policy Analyst at the Office of the Comptroller General of Canada (OCG). He is the primary OCG contact for the implementation of Asset Retirement Obligations for federal departments.

John holds the Chartered Professional Accountant, Certified Account, Certified Management Accountant and Certified Internal Audit Designations.

Multiple Oilfield Site Assessment and Remediation Programs at Remote Sites in CFB Cold Lake and CFB Suffield, Alberta: Technical, Operational and Organizational Challenges
Mike Lupart, Trace Associates Inc.
The objective of this presentation is to provide an overview of the unique technical, operational and organizational challenges faced when managing and assessing a large number of contaminated sites within CFB Cold Lake and CFB Suffield in Alberta.  
Abstract

Canadian Forces Base (CFB) Cold Lake, located in Northern Alberta, contains thousands of oil and gas wells, facilities and pipelines requiring assessment and remediation. These initiatives must comply with federal and provincial acts and guidelines. Work must be conducted in conjunction with daily military exercises, in the vicinity of active target circles and in areas with potentially undetonated ordinance.

This northern assessment and remediation work at CFB Cold Lake presents unique access and logistical challenges. Effective long-term planning, closure considerations and military collaboration is required. Contaminated site work must consider security requirements, access restrictions and seasonal changes at sites. Entire environmental programs may rely on the successful construction of winter roads in potential undetonated ordinance areas. Regulatory endpoints and mandates often differ between federal and provincial bodies which require unique management strategies to mitigate technical and budgetary concerns.

CFB Suffield, located in Southern Alberta, is the largest Base in Canada. CFB Suffield also contains thousands of oil and gas sites, each requiring unique assessment and management strategies. It is primarily used as a mechanized ground troop training area with live fire drills, including chemical weapons. The area is also comprised of a national wildlife area and unique undisturbed grassland ecosystems. Contaminated site work management must be specifically tailored for this area, often requiring months of planning with years of follow-up monitoring. Unique contaminants of concern (e.g., mustard gas by products) require niche assessment and risk evaluation. Long-term management includes micro and macro perspectives.

Mike Lupart, Partner, Senior Environmental Scientist and Division Manager, Calgary, Trace Associates Inc.
Mike Lupart is a Partner, Senior Environmental Scientist and Division Manager, Calgary for Trace Associates Inc. and has been working in the environmental industry since 2005. At Trace, Mike leads the Calgary office and directs work as the Principal-in-Charge for several market sectors and key clients. He is responsible for senior technical oversight, client liaison and successful project execution within the government, real estate, oil and gas, and industrial sectors. Mike directly supervises and mentors junior, intermediate and senior consultants. Mike’s expertise and passion is in managing and conducting technically challenging projects on expedited turn-around times or with unique stakeholder considerations.

Strategies for Establishing Environmental Performance Indicators in Contract Management
Simone Mol1, Richard Wells1, Bradley Klaver2
1Keystone Environmental Ltd.
2Public Services and Procurement Canada
The objective of this presentation is to provide lessons learned as to how to implement environmental performance conditions during contract writing stage.  
Abstract

The practice of integrating environmental compliance into large federal contracts is occurring to varying degrees, with several different mechanisms and processes being implemented. However, depending on the contract language, environmental compliance may serve as a recommendation rather than as a measurable and enforceable contract condition. The contract between the project authority and contractor should clearly identify the key environmental performance indicators being used to establish environmental targets and objectives. The focus of the presentation will be to outline the two types of environmental performance conditions placed in contracts, which are either quantifiable or performance based. Quantifiable conditions include measurable items like how many spill kits or distance between propane tanks and the occupied buildings that are required. This is different from performance conditions where current progress must be compared to baseline conditions to gauge success such as reduction of waste or greenhouse gases. This presentation will provide examples along with lessons learned as to how to implement these conditions during the contract writing stage.

Simone Mol, Senior Environmental Consultant, Keystone Environmental Ltd.
Simone Mol is a Senior Environmental Consultant with over 19 years of contaminated sites experience in Australia and Canada. Her experience includes the Project Management of Environmental Site Assessment, Remediation and Risk Assessment for both federal and private clients.

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