Background:

The Canadian Association of Petroleum Production Accounting (CAPPA), is a Not-for-Profit Professional Association that offers an industry recognized Certificate Program. CAPPA provides its members with Continuing Education, Career Support, Information and Resources that are integral to the profession of Production Accounting.
CAPPA currently includes an introductory level of GCA information in our Certificate Program offered through SAIT and MRU. This 2-day module includes both theory and hands-on class time for Alberta Gas Cost Allowance covering the following:

  • Overview of Allowable Cost
  • Components of Allowable Cost
  • Allowable Cost Eligibility
  • The Facility Cost Centre
  • The look and function of the AC Forms
  • In comprehensive look at the Capital Cost Allowance calculation
  • Deriving the Operating and Custom Processing Cost Allowances
  • The effects of ownership and CPAF on GCA
  • Understanding Facility Effective Royalty Rate

CAPPA also currently offers a 1-day Seminar entitled “Allowable Costs” which covers:

  • Understanding Allowable Costs (GCA)
  • Components of GCA
  • GCA Calculations
  • Audit
  • How GCA is reported and shown
  • Impact of Alberta Royalty Framework on GCA
  • How to maximize deductions

Proposal sought:

CAPPA is seeking proposals for the development of a new Advanced GCA Program which we envision will be a 2-day course, although we are open to the timeframe and understand that content will drive the duration. We also envision that the new course will build on the existing 1-day Seminar as optional advanced learning.

Alternatively, we would also be interested in the development of a program that provided 40+ hours of instruction that could be offered over one semester.
We are seeking Subject Matter Expert(s) to write the Program Content (material which covers both the theory and the exercises/application) and the guiding Power Point Presentation. Upon delivery, acceptance and payment for the program development, CAPPA then owns the material.

Suggested program content with hands-on learning and best practices:

Alberta

  • Forms, timelines and deadlines
  • Sample data, applying eligibility criteria, extracting the eligible capital and assessing whether it should be tied to existing capital pools or set up as new stand-alone capital pool.
  • Identify eligible operating costs
  • Assess ownership in the capital and ensure proper recognition of same in reporting
  • Assess custom processing fees – what can be claimed
  • Tools for tracking – in-house system plus the navigation in Petrinex of loading, tracking and reporting
  • Deciphering or reconciling to the monthly Crown invoice (how the annual GCA process is reflected monthly) and tying back in to what is being deducted.
  • What is the Allowable Cost Restriction and how does it affect the GCA
  • Reconcile the estimate to the actuals (based on filings)
  • How to get the estimate adjusted by the Crown or properly accruing for the adjustment
  • Audit considerations

British Columbia

  • Gas Costs Allowance and Producer Cost of Service reporting
  • Forms, timelines and deadlines
  • Sample data, applying eligibility criteria, extracting the eligible capital and assessing whether it should be tied to existing capital pools or set up as new stand-alone capital pool.
  • Identify eligible operating costs
  • Assess ownership in the capital and ensure proper recognition of same in reporting
  • Deciphering or reconciling to the monthly Crown invoice (how the annual GCA process is reflected monthly) and tying back in to what is being deducted.
  • Audit considerations

We see this as a “start to finish” hands-on learning experience of the GCA process.

We invite you to complete our Requests for Proposals  for this topic. Upon acceptance of your RFP and contract signed, CAPPA will share our existing GCA module from our Certificate Program and the Allowable Costs Seminar material.

SAIT Instructors Job Posting – CAPPA Program

Any questions? Please contact Sheila McFadyen at smcfadyen@cappa.org or by phone at 403.804.1866