SIU-MAG Memorandum of Understanding

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  1 Purpose

1. The purpose of this Memorandum of Understanding (MOU) is to:
• Establish the accountability relationships between the Attorney General and the Director of the Special Investigations Unit (SIU) on behalf of the agency.
• Clarify the roles and responsibilities of the Attorney General, the SIU Director, and the Deputy Attorney General.
• Clarify the operational, administrative, financial, staffing, auditing and reporting arrangements between the SIU and the Ministry of the Attorney General (MAG) that support the accountability requirements within a framework that recognizes that the Director makes independent decisions in relation to investigations.
2. This MOU should be read together with the Special Investigations Unit Act, 2019 (SIU Act). This MOU does not affect, modify or limit the powers of the agency as set out under SIU Act or any other statute, or interfere with the responsibilities of any of its parties as established by law. In case of a conflict between this MOU and any act or regulation, the act or regulation prevails.

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  2 Definitions

• In this MOU:
1. "AAD" means the Treasury Board/Management Board of Cabinet Agencies & Appointments Directive;
2. "SIU Act" means the Special Investigations Unit Act, 2019.
3. "Agency" or "provincial agency" means Special Investigations Unit (SIU);
4. "Annual Business Plan" means the annual business plan described under article 10.1 of this MOU;
5. "Annual Report" means the annual report referred to in article 10.2 of this MOU;
6. "Applicable Government Directives" means the government directives, policies, standards and guidelines that apply to the agency, as may be amended or replaced from time to time, which are listed in Appendix 2 to this MOU;
7. "Appointee" means a person appointed to the agency by the Lieutenant Governor, but does not mean an individual employed or appointed by the agency as staff;
8. "Attorney General" means the Attorney General of Ontario or such other member of Executive Council who may be designated from time to time as responsible for administration of the SIU Act in accordance with the Executive Council Act, R.S.O. 1990, c.E.25, as amended;
9. "Executive Officer" means Executive Officer, or equivalent of the Special Investigations Unit;
10. "Constituting instrument" means the Special Investigations Unit Act, 2019 that establishes the agency;
11. "Deputy Attorney General" means the Deputy Attorney General of Ontario;
12. "Director" means Director of the Special Investigations Unit appointed under subsection 5 (1) of the SIU Act;
13. "Executive Council Act" means the Executive Council Act, R.S.O. 1990, c. E. 25, as amended;
14. "FIPPA" means the Freedom of Information and Protection of Privacy Act, R.S.O. 1990, c.F.31, as amended;
15. "Fiscal Year" means the period from April 1 to March 31 of the following year;
16. "Government" means the Government of Ontario;
17. "MBC" means the Management Board of Cabinet;
18. "Member" means an investigator or employee of the Special Investigations Unit appointed pursuant to subsection 4 (2) of the SIU Act;
19. "Minister of Finance" means the Minister of Finance or such other person who may be designated from time to time under the Executive Council Act;
20. "Ministry" means the Ministry of the Attorney General or any successor to the Ministry;
21. "MOU" means this Memorandum of Understanding signed by the Attorney General and the SIU Director;
22. "Official" means an "official" as defined in subsection 1 (1) of the SIU Act, namely, (a) a police officer; (b) a special constable employed by the Niagara Parks Commission; and (c) a person designated as a peace officer for the purposes of section 103 of the Legislative Assembly Act;
23. "President of Treasury Board" means the President of Treasury Board or such person who may be designated from time to time under the Executive Council Act;
24. "PSC" means the Public Service Commission;
25. "PSOA" means the Public Service of Ontario Act, 2006, S.O. 2006, c. 35, Sched. A, as amended;
26. "SIU Act" means the Special Investigations Unit Act, 2019, S.O. 2019, c. 1, Sched. 5.
27. "TBS" means the Treasury Board Secretariat;
• bb. "TB/MBC" means the Treasury Board/Management Board of Cabinet;

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  3 Agency's Legal Authority and Mandate

1. The legal authority of the Special Investigations Unit is set out in the Special Investigations Unit Act, 2019.
2. The SIU's mandate is set out in the Special Investigations Unit Act, 2019, which states that the agency's aim is to conduct investigations into incidents involving officials that have resulted in serious injury, death, the discharge of a firearm at a person, or reports of sexual assault by a person against an official.

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  4 Agency Type and Public Body Status

1. The agency is designated as a regulatory non-board governed provincial agency under the Agencies and Appointments Directive.
2. The agency is prescribed as a public body and a commission public body in accordance with Ontario Regulation 146/10 under the Public Service of Ontario Act, 2006. It is not organizationally part of the ministry, but it is within government.

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  5 Corporate Status and Crown Agency Status

1. The agency is not a Crown Agency within the meaning of the Crown Agency Act.
2. The provincial agency does not have the capacity, rights, power and privileges of a natural person for carrying out its objects.

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  6 Guiding Principles

• The parties agree to the follow principles:
1. The Attorney General recognizes that the agency exercises powers and performs duties in accordance with its legal mandate under the SIU Act.
2. The Attorney General recognizes the independence of the agency in the rendering of its decisions in relation to criminal law investigations under the SIU Act and in relation to ancillary matters in support of its investigations and further recognizes the need for the agency's decisions to be made, and be seen by the public to be made, independently and impartially.
3. The Attorney General recognizes that the agency plays a critical role in the oversight of policing in Ontario by carrying out its mandate to investigate the conduct of policing officials in relation to deaths, serious injuries, reports of sexual assault, and discharges of firearms at persons.
4. The Director acknowledges that it is accountable, through the Attorney General, to the Legislative Assembly in exercising its mandate. Accountability is a fundamental principle to be observed in the management, administration and operations of the agency.
5. As an agency of the Government of Ontario, the agency conducts itself according to the management principles of the Government of Ontario. These principles include ethical behaviour; prudent, effective and lawful use of public resources; fairness; high quality service to the public; and openness and transparency to the extent allowed under the law.
6. The Attorney General and Director are committed to a strong agency that is empowered to fulfill its statutory mandate efficiently and effectively. They share the goal of establishing and maintaining a co-operative relationship that facilitates the efficient administration of the agency and fulfillment of its statutory responsibilities.
7. The agency and the ministry agree to avoid duplication of services wherever possible.
8. The agency and the ministry will work together in a mutually respectful manner.

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  7 Accountability Relationships

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  7.1 ATTORNEY GENERAL

• The Attorney General is accountable:
1. To Cabinet and the Legislative Assembly for the agency's fulfilment of its mandate and its compliance with government policies, and for reporting to the Legislative Assembly on the agency's affairs.
2. For reporting and responding to Treasury Board/Management Board of Cabinet (TB/MBC) on the agency's performance and compliance with government's applicable directives and operational policies.
3. To Cabinet for the performance of the agency and its compliance with the government's operational policies and broad policy directions.

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  7.2 DIRECTOR

• The Director is accountable:
1. To the Attorney General for the agency's performance in fulfilling its mandate, and for carrying out the roles and responsibilities assigned to the Director by the SIU Act and any other applicable statutes, this MOU, and any applicable TB/MBC, PSC and government directives.
2. For reporting to the Attorney General, as requested, on the agency's activities.
3. For ensuring timely communications with the Attorney General regarding any issue that affects, or can reasonably be expected to affect, the Attorney General's responsibilities for the agency.
4. For preparing an annual report in accordance with section 11 of the SIU Act.
5. For cooperating with any periodic review directed by the Minister or the TB/MBC.
6. For meeting at least once a year, or as required, with the Attorney General to discuss issues relating to the SIU's mandate.

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  7.3 DEPUTY ATTORNEY GENERAL

• The Deputy Attorney General is accountable:
1. To the Secretary of the Cabinet and the Attorney General for the performance of the Ministry in providing administrative and organizational support to the agency and for carrying out the roles and responsibilities assigned by the Attorney General, the SIU Act, this MOU, and applicable TB/MBC, PSC and government directives.
2. For attesting to TB/MBC on the agency's compliance with applicable TB/MBC directives.

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  7.4 EXECUTIVE OFFICER

1. The agency's staff report to, and are accountable to, the Executive Officer and /or the Deputy Director for their performance.
2. The Executive Officer and/or Deputy Director is accountable to the Director for the management of the agency's operations and staff.

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  8 Roles and Responsibilities

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  8.1 ATTORNEY GENERAL

• The Attorney General is responsible for:
1. Reporting and responding to the Legislative Assembly on the affairs of the agency.
2. Reporting and responding to TB/MBC on the agency's performance and compliance with applicable TB/MBC directives, the government's operational policies and policy directions.
3. Recommending to TB/MBC, where required, the merger, any change to the mandate, or dissolution of the agency.
4. Recommending to TB/MBC the powers to be given to, or revoked from, the agency when a change to the agency's mandate is being proposed.
5. Meeting with the Director to discuss issues relating to the fulfilment of the agency's mandate.
6. Working with the Director to develop appropriate measures and mechanisms related to the performance of the agency.
7. Making recommendations to Cabinet and the Lieutenant Governor in Council for appointments and reappointments to the agency, pursuant to the process for agency appointments established by legislation and/or by MBC through the AAD.
8. Determining at any time the need for a review or audit of the agency, directing the Director to undertake reviews of the agency on a periodic basis, and recommending to TB/MBC any change(s) to the governance or administration of the agency resulting from any such review or audit.
9. When appropriate or necessary, acting or directing that the agency take corrective action with respect to the agency's administration.
10. For receiving the agency's annual report and approving the report within 60 calendar days of receiving it.
11. For tabling the annual report within 30 calendar days of approving it.
12. For ensuring that the agency's annual report is made available to the public after it is tabled and within 30 calendar days of approving it.
13. Consulting, as appropriate, and/or informing the Director (and others) on significant new directions or when the government is considering regulatory or legislative changes for the agency.
14. Developing the agency's MOU with the Director, as well as any amendments to it, and signing the MOU into effect after it has been signed by the Director.
15. Reviewing and approving the agency's annual business plan.
16. Recommending to TB/MBC any provincial funding to be allocated to the agency.
17. Outlining the high-level expectations, key commitments and performance priorities for the Agency at the beginning of the annual business planning cycle through the Agency mandate letter, if applicable.

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  8.2 DIRECTOR

• The Director, with the support of the Executive Officer, is responsible for:
1. Ensuring the implementation of actions that support the goals, objectives, and strategic direction of the agency, and otherwise directing the affairs of the agency to fulfill its mandate.
2. Ensuring timely communications with the Attorney General regarding any issues or events that may concern, or can reasonably be expected to concern the Attorney General in the exercise of his or her responsibilities relating to the agency.
3. Consulting with the Attorney General in advance regarding any activity which may have an impact on the government and ministry's policies, directives or procedures, or on the agency's mandate, powers or responsibilities as set out in the agency's constituting instrument.
4. Monitoring and evaluating the performance of the agency.
5. Reporting to the Attorney General as requested on the agency's activities within agreed upon timelines.
6. Ensuring that the agency operates within its approved budget allocation in fulfilling its mandate, and that public funds are used for the purpose intended with integrity and honesty.
7. Developing the agency's MOU with the Attorney General and signing it on behalf of the agency.
8. Reviewing and approving the agency's business plan, budget, annual report and financial reports, and submitting them to the Attorney General in accordance with the timelines specified in the applicable TB/MBC and government directives, and Appendix 1 of this MOU.
9. Providing both the Attorney General and the Minister of Finance and the President of Treasury Board with a copy of every audit report, a copy of the agency's response to each report, and any recommendation in the report.
10. Advising the Attorney General annually on any outstanding audit recommendations.
11. Making sure that appropriate management systems are in place (financial, information technology, human resources) for the effective administration of the agency.
12. Making sure that an appropriate framework is in place for agency staff to receive adequate orientation and training with respect to the business and operations of the agency and their responsibilities.
13. Making sure that agency staff are aware of and comply with applicable TB/MBC and government directives, and all applicable legislation.
14. Making sure a process for responding to and resolving complaints from the public and the agency's stakeholders is in place.
15. Carrying out effective public communications and relations for the agency as its chief spokesperson.
16. Cooperating with any review or audit of the agency directed by the Attorney General, Auditor General or TB/MBC.
18. Ensuring that the responsibilities for the institution head are carried out as set out in Regulation 460 for the purposes of the Freedom of Information and Protection of Privacy Act.
19. Consulting with the deputy minister in the evaluation of the performance of the Executive Officer and pursuant to the performance criteria established by the deputy minister and the Director.

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  8.3 DEPUTY ATTORNEY GENERAL

• The Deputy Attorney General is responsible for:
1. Advising and assisting the Attorney General regarding the Attorney General's responsibilities for the SIU, including informing the Attorney General of policy direction, policies and priorities of relevance to the agency's mandate.
2. Advising the Attorney General on the requirements of the AAD, and other directives that apply to the SIU.
3. Recommending to the Attorney General, as may be necessary, the evaluation or review, including a risk-based review, of the SIU or any of its programs, or changes to the management framework or operations of the SIU.
4. Facilitating regular briefings and consultations between the Director and the Attorney General, and between the Ministry staff and the agency staff as needed.
5. Attesting to TB/MBC on the provincial agency's compliance with the mandatory accountability requirements set out in the AAD and other applicable TB/MBC directives, the government's operational policies and policy directions based on the annual letter of compliance from the agency Director to the Attorney General.
6. Ensuring that the ministry and the agency have the capacity and systems in place for on-going risk-based management, including appropriate oversight of the agency.
7. Ensuring that the agency has an appropriate risk management framework and a risk management plan in place for managing risks that the agency may encounter in meeting its program or service delivery objectives.
8. Undertaking timely risk-based reviews of the SIU, its management or operations, as may be directed by the Attorney General or TB/MBC.
9. Establishing a framework for reviewing and assessing the agency's business plans and other reports.
10. Supporting the Attorney General in reviewing the performance targets, measures and results of the agency.
11. Advising the Attorney General on documents submitted by the agency to the Attorney General for review or approval, or both.
12. Submitting to the Attorney General, as part of the annual planning process, a risk assessment and management plan for each risk category.
13. Undertaking reviews of the agency as may be directed by the Attorney General.
14. Cooperating with any review of the agency as directed by the Attorney General or TB/MBC.
15. Monitoring the agency on behalf of the Attorney General while respecting the agency's authority, identifying needs for corrective action where warranted, and recommending to the Attorney General ways of resolving any issues that might arise from time to time.
16. Negotiating a draft MOU with the Director of the agency, as well as any amendments to the MOU, as directed by the Attorney General.
17. Consulting with the agency's Executive Officer or Director, as needed, on matters of mutual importance including services provided by the ministry and compliance with TB/MBC directives and ministry policies.
18. Meeting with the Director as needed or as directed by the Attorney General, or on the request of the Director.
19. Arranging for administrative, financial and other support to the agency, as specified in this MOU.
20. Informing the Director, in writing, of new government directives and any exceptions to, or exemptions in whole or in part from TB/MBC directives, government policies, or Ministry administrative policies.
21. When required, submitting a report to the Secretary of TB/MBC on the wind-down of the agency, following the disposition of any assets, completion of any outstanding responsibilities by the agency, and the termination of any appointments.
22. Consult with the Director on the performance evaluation of the Executive Officer.

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  8.5 AGENCY EXECUTIVE OFFICER

• The Executive Officer is responsible for:
1. Managing the day-to-day financial, analytical, and administrative affairs of the agency in accordance with the mandate of the agency, TB/MBC and government directives, accepted business and financial practices, and this MOU.
2. Advising the Director on the requirements of, and the agency's compliance with, the AAD, as well as other TB/MBC and government directives and policies, and agency policies, including annually attesting to the Director on the agency's compliance with mandatory requirements.
3. Applying policies and procedures so that public funds are used with integrity and honesty.
4. Providing leadership and management to the agency staff, including human and financial resources management, in accordance with the approved business plan, accepted business and financial practices and standards, the agency's constituting instrument, and government directives.
5. Preparing the provincial agency's annual business plan to be approved by the Director prior to submission to the Attorney General.
6. Assisting in the preparation of the provincial agency's annual report as directed by the Director.
7. Preparing financial reports as required by the Ministry's internal financial reporting requirements, the SIU Act or applicable Minister of Finance/Treasury Board directives, policies and guidelines
8. Establishing and applying a financial management framework for the agency in accordance with applicable Minister of Finance/Treasury Board controllership directives, policies and guidelines.
9. Translating the goals, objectives and strategic directions of the Director into operational plans and activities in accordance with the agency's approved business plan.
10. Ensuring that the agency has the oversight capacity and an effective oversight framework in place for monitoring its management and operations.
11. Keeping the Director informed with respect to implementation of policy and the operations of the agency.
12. Establishing systems to ensure that the agency operates within its approved business plan.
13. Ensuring that the agency has an appropriate risk management framework and risk management plan in place as directed by the Director.
14. Supporting the Director in meeting his or her responsibilities, including compliance with all applicable legislation, directives, policies, procedures and guidelines.
15. Carrying out in-year monitoring of the agency's performance and reporting on results to the Director.
16. Keeping the Ministry and the Director advised on issues or events that may concern the Attorney General, the Deputy Attorney General and the Director in the exercise of their responsibilities.
17. Seeking support and advice from the Ministry, as appropriate, on agency management issues.
18. Establishing a system for the retention of agency documents and for making such documents publicly available when appropriate, for complying with the Freedom of Information and Protection of Privacy Act and the Archives and Recordkeeping Act where applicable.
19. Undertaking timely risk-based reviews of the agency's management and operations.
20. Consulting with the Deputy Attorney General as needed, on matters of mutual importance, including services provided by the Ministry, and on TB/MBC and government directives and Ministry policies.
21. Keeping the deputy minister informed about operational matters.
22. Cooperating with a periodic review directed by the Attorney General or TB/MBC.
23. Fulfilling the role of ethics executive for public servants who work in the agency.
24. Promoting ethical conduct and ensuring that all members of the agency are familiar with the ethical requirements of the PSOA and the regulations and directives made under that Act, including in respect of conflict of interest, political activity, and the protected disclosure of wrongdoing.
25. Keeping the Director informed on operational matters.
26. Preparing the agency's annual business plan to be approved by the Director prior to submission to the Attorney General.
27. Setting and reporting on the strategic direction for the agency according to the Attorney General's direction, agency's proposed business plan, and the agency's annual report.

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  9 Ethical Framework

1. The Ethics Executive for agency staff is the Executive Officer, as set out in Ontario regulation 147/10 under the PSOA.
2. The Executive Officer, as the Ethics Executive for the provincial agency, is responsible for ensuring that agency staff are informed of the ethical rules to which they are subject, including the rules on conflict of interest, political activity and protected disclosure of wrongdoing that apply to the agency.

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  10 Reporting Requirements

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  10.1 BUSINESS PLAN

1. The Director will ensure that the Attorney General is provided annually with the agency's business plan covering a minimum of three (3) years from the upcoming fiscal year that includes a financial budget and a risk assessment and management plan, for approval by the Attorney General. The annual business plan shall be in accordance with the requirements set out in the AAD.
2. The annual business plan is to be submitted to the Ministry within three months prior to the agency's fiscal year-start.
3. The Director is responsible for ensuring that the agency's business plan includes a system of performance measures and reporting on the achievement of the objectives set out in the business plan. The system must include performance goals, how they will be achieved, and targeted results and timeframes.
4. The Director will ensure that the business plan includes a risk assessment and risk management plan to assist the Ministry in developing its risk assessment and risk management plan information in accordance with the requirements of the AAD to assess risks, develop and maintain necessary records, and report to TB/MBC.
5. The Director will ensure that any business plan to be publicly posted does not disclose: personal information, sensitive employment and labour relations information, solicitor-client privileged information, Cabinet confidential information, trade secrets, information that would prejudice the financial or commercial interests of the provincial agency in the marketplace, and information that would otherwise pose a risk to the security of the facilities and/or operations of the provincial agency.
6. The Attorney General will review the agency's annual business plan and will promptly advise the Director whether he or she concurs with the directions proposed by the agency. The Attorney General may advise the Director where and in what manner the agency's plan varies from government or Ministry policy or priorities as may be required, and the Director will revise the agency's plan accordingly.
7. In addition, TB/MBC may require the Attorney General to submit the agency's business plan to TB/MBC for review at any time.
8. The Director, through the Executive Officer, will ensure that its business plan is made available to the public in an accessible format, in both official languages, on the SIU website within 30 days of Attorney General's approval of the plan.

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  10.2 ANNUAL REPORTS

1. The Director, with the support of the Executive Officer, is responsible for ensuring that the agency's annual report is prepared and submitted to the Attorney General for approval within 90 days of the agency's fiscal year end. The annual report shall be in accordance with the requirements set out in the AAD.
2. The Director, with the support of the Executive Officer, will ensure that the annual report is prepared in the format specified in the AAD.
3. The Director, with the support of the Executive Officer, will ensure that any annual report to be publicly posted does not disclose: personal information, sensitive employment and labour relations information, solicitor-client privileged information, Cabinet confidential information, trade secrets, information that would prejudice the financial or commercial interests of the provincial agency in the marketplace, and information that would otherwise pose a risk to the security of the facilities and/or operations of the provincial agency.
4. The Attorney General will receive and review the provincial agency's annual report to confirm compliance with AAD requirements and will approve the report within 60 calendar days after the day of receipt.
5. The Attorney General will, within 30 calendar days of approval, table the report in the Legislative Assembly.
6. The Director, through the Executive Officer, will ensure that its annual report is publicly posted in an accessible format, in both official languages, on the SIU website after the report has been tabled in the Legislature and within 30 calendar days of the Attorney General's approval.
7. When distributing annual reports, digital formats and channels for distribution must be used unless otherwise required (e.g. by directive, legislation).

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  10.3 OTHER REPORTS

• The Director, with the support of the Executive Officer, is responsible for:
1. Ensuring that the reports and documents set out in Appendix 1 to this MOU are submitted for review and approval by the Attorney General in accordance with the prescribed timelines.
2. Supplying specific data and other information, at the request of the Attorney General or the Deputy Attorney General, that may be required from time-to-time for the purpose of the ministry's administration.
3. Monthly/Quarterly financial reports on an accrual basis setting out the following:
1. Year-to-date actual expenditures of the SIU of its operating budget and program funding;
2. Fiscal year-end financial forecast of SIU's expenditures; and
3. An explanation regarding any major variances from the approved operating budget or program funding.

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  11 Public Posting Requirements

1. The provincial agency, through the Director, will ensure that the following approved governance documents are posted in an accessible format, in both official languages, on the SIU website within the specified timelines:
• Memorandum of Understanding and any Letter of Affirmation – 30 days of signing by both parties
• Annual Business Plan – 30 days of Attorney General's approval
• Annual Report – 30 days of Attorney General's approval (the report must first be tabled in the Legislature).
2. Posted governance documents should not disclose: personal information, sensitive employment and labour relations information, solicitor-client privileged information, Cabinet confidential information, trade secrets, information that would prejudice the financial or commercial interests of the provincial agency in the marketplace, and information that would otherwise pose a risk to the security of the facilities and/or operations of the provincial agency.
3. The provincial agency, through the Director, will ensure that the expense information for appointees and senior management staff are posted on the agency or ministry website, in accordance with the requirements of the MBC Travel, Meal and Hospitality Expenses Directive.
4. The provincial agency, through the Director, will ensure that any other applicable public posting requirements are met.

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  12 Communications and Issues Management

• The parties to this MOU recognize that the timely exchange of information on the operations and administration of the agency is essential for the Attorney General to meet his or her responsibilities for reporting and responding to the Legislative Assembly on the affairs of the agency. The parties also recognize that it is essential for the Director to be kept informed of the government initiatives and broad policy directions that may affect the agency's mandate and functions.
• The Attorney General and the Director, therefore, agree that:
1. The Director will keep the Attorney General advised, in a timely manner, of all planned events or issues, including contentious matters, that concern or can be reasonably expected to concern the Attorney General in the exercise of his or her responsibilities.
2. The Attorney General will consult with the Director in a timely manner, as appropriate, on broad government policy initiatives or legislation being considered by the government that may impact on the agency's mandate or functions, or which otherwise will have a significant impact on the agency.
3. The Attorney General and the Director will consult with each other on public communication strategies and publications. They will keep each other informed of the results of stakeholder and other public consultations and discussions.
4. The Attorney General and the Director will meet at least once a year, or as requested by either party, to discuss issues relating to the fulfillment of the agency's mandate, management and operations.
5. The Deputy Attorney General and the Executive Officer will meet at least quarterly, or as requested by either party, to discuss issues relating to the delivery of the agency's mandate and the efficient operation of the agency and the provision of services by the ministry to the agency. The Deputy Attorney General and the Executive Officer shall provide timely information and advice to each other concerning significant matters affecting the agency's management or operations.

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  13 Administrative Arrangements

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  13.1 APPLICABLE GOVERNMENT DIRECTIVES

1. The Director, with the support of the Executive Officer, is responsible for ensuring that the agency operates in accordance with all applicable TB/MBC, PSC and government directives, as well as applicable ministry financial and administrative policies and procedures.
2. The ministry will inform the agency of amendments or additions to directives, policies and guidelines that apply to the agency; however, the agency is responsible for complying with all directives, policies and guidelines to which it is subject.

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  13.2 ADMINISTRATIVE AND ORGANIZATIONAL SUPPORT SERVICES

1. The Deputy Attorney General is responsible for providing the agency with the administrative and organizational support services listed in Appendix 3 to this MOU, and for negotiating with Ontario Shared Services concerning these services, as appropriate.
2. Appendix 4 may be reviewed at any time at the request of either party.
3. The Deputy Attorney General will ensure that the support or services provided to the agency are of the same quality as those provided to the Ministry's own divisions and branches.

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  13.3 AGREEMENTS WITH THIRD-PARTIES

1. The SIU Director may, subject to any prescribed conditions or restrictions, enter into agreements with a First Nation in Ontario, the Government of Canada, the government of another province or territory of Canada, a Canadian municipality outside Ontario or any other entity outside Ontario, for the purpose of conducting or assisting with investigations.

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  13.4 LEGAL SERVICES

1. Legal services to the SIU will be provided by the Ministry of the Attorney General, in accordance with the Ministry of the Attorney General's Operating Policy on Acquiring and Using Legal Services.
2. The SIU may request outside legal services when it requires expertise which is unavailable within the Ministry of the Attorney General or when the use of a law office of the Crown would result in any conflict of interest.
3. Outside legal services will be acquired in accordance with the Ministry of the Attorney General's Operating Policy on Acquiring and Using Legal Services.

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  13.5 CREATION, COLLECTION, MAINTENANCE AND DISPOSITION OF RECORDS

1. The Director is responsible for ensuring that a system is in place for the creation, collection, maintenance and disposal of records.
2. The Director is responsible for ensuring that the provincial agency complies with all government legislation, directives and policies related to information and records management.
3. The Executive Officer and the Director shall protect the legal, fiscal and other interests of the agency by implementing reasonable measures to ensure the ongoing viability, integrity, preservation and security of all official records created, commissioned or acquired by the agency. This includes, but is not limited to, all electronic records, such as emails, information posted on the agency's website(s), database data sets, and all records stored on personal computers and shared drives.
4. The Director is responsible for ensuring measures are implemented requiring the agency's employees to create full, accurate and reliable records that document and support significant business transactions, decisions, events, policies and programs.
5. The Director is responsible for ensuring that the agency complies with the Archives and Recordkeeping Act, 2006, S.O. 2006, Chapter 34, Schedule A.
6. The Director is responsible for ensuring that the agency complies with the TB/MBC Management and Use of Information and Information Technology (I&IT) Directive, in conjunction with the Corporate Policy on Recordkeeping, as applicable.

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  13.6 INTELLECTUAL PROPERTY

1. The Director is responsible for ensuring that the legal, financial and other interests of the government in intellectual property are protected in any contract that the agency may enter with a third party that involves the creation of intellectual property.

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  13.7 FREEDOM OF INFORMATION AND PROTECTION OF PRIVACY

1. The Director and the Attorney General acknowledge that the agency is bound to follow the requirements set out in the Freedom of Information and Protection of Privacy Act (FIPPA) in relation to the collection, retention, security, use, distribution and disposal of records.
2. The Director is the institution head for the purposes of the FIPPA.

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  13.8 SERVICE STANDARDS

1. The provincial agency shall establish customer service and quality standards that are consistent with the appropriate standards of the government, the Ministry and the Ontario Public Service.
2. The Director will ensure that the agency delivers its services at a quality standard that reflects the principles and requirements of the OPS Service Directive.
3. The agency's process for responding to complaints about the quality of services is separate from any statute provisions about re-consideration, appeals, etc. of the agency's regulatory decisions.
4. The SIU has in place a formal process for responding to complaints about the quality of services received by the public consistent with the government's service quality standards.
5. The agency's annual business plan will include performance measures and targets for services provided to the public and the agency's response to complaints.
6. The provincial agency shall comply with the Accessibility for Ontarians with Disabilities Act.

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  14 Financial Arrangements

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  14.1 GENERAL

1. Consequently, the agency is administered by the ministry, all financial procedures for the provincial agency shall be in accordance TB/MBC and Ministry of Finance directives and guidelines, Ministry corporate financial and administrative policies and procedures, and other Government of Ontario guidelines, directives and policies.

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  14.2 FUNDING

1. Financial procedures of the agency must be in accordance with TB/MBC and Ministry of Finance directives and guidelines and other applicable government direction.
2. Recovered costs and revenues, if any, are paid as received to the Consolidated Revenue Fund, unless the Act constituting the agency provides otherwise, and may not be applied to administrative expenditures of the agency unless otherwise provided by the Act.

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  14.3 FINANCIAL REPORTS

1. The Director, with the support of the Executive Officer, will provide to the Attorney General annual financial statements, and will include them as part of the agency's annual report. The statements will be provided in a format that is in accordance with the province's stated accounting policies issued by the Office of the Provincial Controller Division.
2. The agency will submit its salary information to the Minister of Finance and/or the President of the Treasury Board, through the ministry, in accordance with the Public Sector Salary Disclosure Act, 1996.

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  14.4 TAXATION STATUS: HARMONIZED SALES TAX (HST)

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  Collection/Remittance of HST

1. The agency is responsible for complying with its obligations as a supplier under the federal Excise Tax Act to collect and remit HST in respect of any taxable supplies made by it.

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  Payment/Recovery of HST

2. The agency is responsible for paying HST where applicable, in accordance with the Excise Tax Act (Canada).
3. The agency is not entitled to claim HST government rebates.
4. The agency is expected to claim any refunds, input tax credits or other rebates under the Excise Tax Act (Canada) for which it is eligible.

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  15 Audit and Review Arrangements

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  15.1 AUDITS

1. The agency is subject to periodic review and value-for-money audit by the Auditor General of Ontario under the Auditor General Act or by the Ontario Internal Audit Division of Treasury Board Secretariat.
2. The Ontario Internal Audit Division may also carry out an internal audit, if approved to do so by the Ministry's Audit Committee or by the Corporate Audit Committee.
3. Regardless of any previous or annual external audit, the Attorney General may direct that the agency be audited at any time.
4. The agency will promptly provide a copy of every report from an audit to the Attorney General and the Minister of Finance/President of Treasury Board. The agency will also provide a copy of its response to the audit report and any recommendations therein. The agency will advise the Attorney General annually on any outstanding audit recommendations.
5. The Director may request an external audit of the financial transactions or management controls of the agency, at the agency's expense.

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  15.2 OTHER REVIEWS

1. The SIU is subject to periodic review initiated at the discretion and direction of TB/MBC or the Attorney General. The review may cover such matters relating to the agency that are determined by TB/MBC or the Attorney General, and may include the mandate, powers, governance structure and/or operations of the agency.
2. In requiring a periodic review, the Attorney General or TB/MBC shall determine the timing and responsibility for conducting the review, the roles of the Director and the Attorney General, and how any other parties are involved.
3. A mandate review of the provincial agency will be conducted at least once every 6 years.
4. The Attorney General will consult the Director as appropriate during any such review.
5. The Director will cooperate in any review.
6. In the event of a review initiated at the direction of the Attorney General, the Attorney General shall submit any recommendations for change that are developed from the results of the review regarding the agency to TB/MBC for consideration.

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  16 Staffing and Appointments

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  16.1 DELEGATION OF HUMAN RESOURCES MANAGEMENT AUTHORITY

1. Where the PSC has delegated its powers, duties and functions in relation to human resources management to the Deputy Attorney General, Director or prescribed individual under Ontario Regulation 148/10, that person is accountable for exercising that authority in compliance with any relevant legislation, directives or policies in accordance with the mandate of the SIU, and within the parameters of the delegated authority.

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  16.2 STAFFING REQUIREMENTS

1. The Ministry will provide the agency with administrative services and program analysis as required through the Corporate Services Management Division and Policy Division sufficient to ensure the efficient and effective administration of the agency.
2. The specific administrative support services to be provided by the Ministry to the agency are identified in Appendix 3 to this MOU.
3. Ministry employees are assigned to the agency as and when required.

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  16.3 APPOINTMENTS

1. The Director is appointed by the Lieutenant Governor in Council on the recommendation of the Attorney General pursuant to section 5 (1) of the SIU Act for a term of five years, and may be renewed for a further term of five years.

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  16.4 REMUNERATION

1. Remuneration for appointees is set by the Lieutenant Governor in Council.
2. Travel expenses of appointees must comply with the MBC Travel, Meal and Hospitality Expenses Directives. Reasonable expenses shall be reimbursed.

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  17 Risk Management, Liability Protection and Insurance

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  17.1 RISK MANAGEMENT

1. The Director, with the support of the Executive Officer, is responsible for ensuring that a risk management strategy is developed for the provincial agency, in accordance with the OPS Risk Management process.
2. The agency shall ensure that the risks it faces are dealt with in an appropriate manner.

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  17.2 LIABILITY PROTECTION AND INSURANCE

1. The operations of the SIU with respect to commercial general liability risks are covered under the Government of Ontario's Protection Program.

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  18 Effective Date, Duration and Periodic Review of the MOU

1. This MOU becomes effective on the date it is signed by the Attorney General as the last party to execute it ("Original Effective Date") and continues in effect until it is revoked or replaced by a subsequent MOU signed by the parties.
2. A copy of the signed MOU and any successor MOU must be provided to the Secretary, Treasury Board/Management Board of Cabinet.
3. Upon a change in the Attorney General or Director, both parties must affirm by letter that this MOU will continue in force without a review (and attach the signed letter to the MOU); or alternatively, they may agree to revise it and sign a new MOU within six (6) months of the change.
4. A copy of the letter of affirmation, or a new MOU between the Attorney General and Director must be provided to the Secretary, Treasury Board/Management Board of Cabinet within six months of the new party or parties' commencement.
5. Either the Attorney General or the Director may initiate a review of this MOU by written request to the other.
6. If either of the parties deems it expedient to amend this MOU, they may do so only in writing. Any amendment shall only be effective after approval by the parties.
7. A full review and replacement of this MOU will be conducted immediately in the event of a significant change to the agency's mandate, powers or governance structure as a result of an amendment to the Special Investigations Unit Act, 2019.
8. At a minimum, this MOU will be reviewed at least once every 5 years to ensure it is current and consistent with government expectations.

Signatures

Appendix 1: Summary of Agency Reporting Requirements

Appendix 2: Applicable TB/MBC and Ministry of Finance Directives

Appendix 3: Administrative or Organizational Support Services