In addressing the application of Treasury Board requirements, the Department has commenced preparations with respect to which activities are considered legal obligations within the scope of PS 3280 for the Department. Subsequently, the Department has worked with internal stakeholders to identify which assets are in scope based on their activities which create legal obligations for their disposal or dismantling. The objective of this requirement is to acquire external capacity to assist the Department in the development of financial procedures, guidance and reporting to ensure the Department is implementing and applying Treasury Board policies and accounting standards accurately. The contractor will review these documents, financial policies, accounting standards and other relevant documents (ex., legislation) and provide assistance in the drafting of these documents to ensure the continued assessment and recognition of ARO for the Department’s TCAs.