Means a financial statement certified by a professional accountant in public practice.

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1. Statement of The supports activities of individuals and organizations in the NWT to create, preserve, promote and enhance their culture, including arts, heritage and language. 2. Principles This policy is based upon the following principles: 1. Culture, in all its expressions, provides a foundation for learning and growth. 2. The primary responsibility for culture should be with individuals and communities. 3. The should support individuals and communities to preserve, promote and enhance their culture. 3. Scope This applies to the Department of Education, Culture and Employment and to individuals, organizations, community governments, band and tribal councils located within the Northwest Territories. 4. Definitions Arts Means an expression in the visual, literary and performing arts and in new media through the use of individual skills and creativity. Arts Council Means the NWT Arts Council whose mandate is to promote the arts and to make recommendations to the Minister of Education, Culture and Employment on financial awards, issues and policies associated with the arts and artists. Audited Financial Statement Means a financial statement certified by a professional accountant in public practice. (d) Certified Financial Statement Means a financial statement certified as correct and dated by the chief administrative officer and by the chief financial officer of the recipient organization. May12, 2000 Page 1 of 5

(e) Certified Statement of Expenditures Means a financial statement certified as correct and dated by the recipient of funds and a witness. (f) Community Government Means community governing bodies incorporated under The Cities, Towns and Villages Act, The Hamlets Act, or The Charter Communities Act, designated governing bodies incorporated under The Settlement Act, band councils, tribal councils and other governing structures designated as community governments in accordance with self government agreements. (g) Contribution Means a conditional transfer payment, made to a recipient, subject to audit, for which the Government will not receive any goods or services. (h) Costs Means expenditures directly associated with the creation, preservation, promotion and enhancement of the arts, cultures, heritage and languages in the Northwest Territories. (i) Culture Means tangible and intangible expressions of group identity (which reflect values for present and future generations) and includes art, heritage and language. (j) Funding Proposal Means a written application for funding which includes information as required by the Payment Directive. (k) Heritage Means cultural expressions and artifacts which identify an individual s or a group s history. (l) Language Means any of the official languages of the Northwest Territories as established under The Official Languages Act. These languages are Chipewyan, Cree, Dogrib, English, French, Gwich'in, Inuktitut, Inuvialuktun, Inuinnaqtun, North Slavey and South Slavey. May12, 2000 Page 2 of 5

(m) Operational Guidelines Means guidelines approved by the Deputy Minister of Education, Culture and Employment and used by the Director, Culture, Heritage and Languages when developing procedures under this policy. (n) Organizations Means societies in good standing under The Northwest Territories Societies Act, and other non-profit organizations which have headquarters and primary location of operations in the Northwest Territories. (o) Payment Directive Means written instructions that establish specific responsibilities with respect to the administration of funds in the delivery of the programs of the Government of the Northwest Territories. 5. Authority and Accountability (d) Minister Education, Culture and Employment (i) ensures the application of this ; and (ii) approves recommendations made by the NWT Arts Council. (iii) Only the Minister may approve exceptions to this. Deputy Minister Education, Culture and Employment (i) approves operational guidelines under this ; and (ii) approves contributions according to relevant terms and conditions outlined in the attached Directives up to the amount of the approved signing authority. Assistant Deputy Minister, Education and Culture (i) approves contributions according to relevant terms and conditions outlined in the attached Directives up to amount of the approved signing authority. Director Culture, Heritage and Languages (i) approves contributions according to relevant terms and conditions outlined in the attached Directives up to amount of the approved signing authority. 6. Provisions 1. Eligibility Eligibility is restricted to individuals and organizations as detailed in the attached Directives. May12, 2000 Page 3 of 5

2. Financial Conditions In addition to the terms and conditions outlined in the attached Directives, recipients of contributions in excess of $50,000 will be required to submit an Audited Financial Statement within 90 days of the end of the project or the ' fiscal year, whichever comes first. In addition to the terms and conditions outlined in the attached Directives, recipients of contributions of less than $50,000 will be required to submit a Certified Statement of Expenditures within 30 days of the end of the project or the ' fiscal year, whichever comes first. In the instance where full financial accounting is not submitted, the recipient will not be considered for further funding until the required financial statements indicating that the contribution was expended are submitted or the amount unaccounted for is repaid. 3. General Conditions In addition to the terms and conditions detailed in the attached Directives, the following shall apply: Before the release of funds for all contributions, a Contribution Agreement must be signed by the eligible recipient and the appropriate authority for the Department of Education, Culture and Employment, outlining the work to be undertaken and any terms and conditions established by the Department. All recipients of funding must provide information and reports in accordance with the requirements of the Contribution Agreement. 7. Prerogative of the Minister Nothing in this and Directives shall in any way be construed to limit the prerogative of the Minister of the Department of Education, Culture and Employment to make decisions or take action respecting outside the provision of this and Directives. Minister Date May12, 2000 Page 4 of 5

Payment Directives Aboriginal Language Core Funding for the Operation of Registered Heritage Centres Organizations Projects French Language Development Community Development Program NWT Arts Council Support to Northern Performers May12, 2000 Page 5 of 5