Archived – Consolidated departmental financial statements for year ended March 31, 2017 (unaudited)
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- Statement of management responsibility including internal control over financial reporting
- Consolidated statement of financial position (unaudited) as at March 31
- Consolidated statement of operations and departmental net financial position (unaudited) for the year ended March 31
- Consolidated statement of change in departmental net debt (unaudited) for the year ended March 31
- Consolidated statement of cash flows (unaudited) for the year ended March 31
- Notes to the consolidated financial statements (unaudited) for the year ended March 31
- 1. Authority and objectives
- 2. Summary of significant accounting policies
- 3. Parliamentary authorities
- 4. Accounts payable and accrued liabilities
- 5. Environmental liabilities
- 6. Other liabilities
- 7. Lease obligations for tangible capital assets
- 8. Obligation under public private partnership
- 9. Employee future benefits
- 10. Contingent liabilities
- 11. Accounts receivable an advances
- 12. Tangible capital assets
- 13. Departmental net financial position
- 14. Contractual obligations
- 15. Related party transactions
- 16. Segmented information
- 17. Comparative figures
Statement of management responsibility including internal control over financial reporting
Responsibility for the integrity and objectivity of the accompanying consolidated departmental financial statements for the year ended March 31, 2017, and all information contained in these statements rests with Public Services and Procurement Canada (PSPC) management. These consolidated departmental financial statements have been prepared by management using the government's accounting policies, which are based on Canadian public sector accounting standards.
Management is responsible for the integrity and objectivity of the information in these consolidated departmental financial statements. Some of the information in the consolidated departmental financial statements is based on management's best estimates and judgment, and gives due consideration to materiality. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of PSPC's financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in PSPC's Departmental Results Report, is consistent with these consolidated departmental financial statements.
Management is also responsible for maintaining an effective system of Internal Control over Financial Reporting (ICFR) designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are properly authorized and recorded in accordance with the Financial Administration Act and other applicable legislation, regulations, authorities and policies.
Management seeks to ensure the objectivity and integrity of data in its financial statements through careful selection, training, and development of qualified staff; through organizational arrangements that provide appropriate divisions of responsibility; through communication programs aimed at ensuring that regulations, policies, standards, and managerial authorities are understood throughout PSPC and through conducting an annual risk-based assessment of the effectiveness of the system of ICFR.
The system of ICFR is designed to mitigate risks to a reasonable level based on an ongoing process to identify key risks, to assess effectiveness of associated key controls, and to make any necessary adjustments.
For the year ended March 31, 2017, a risk-based assessment of the system of ICFR was completed in accordance with the Treasury Board Policy on Internal Control and the results and action plans are summarized in Annex A.
The effectiveness and adequacy of PSPC's system of internal control is reviewed by the work of internal audit staff, who conduct periodic audits of different areas of PSPC's operations, and by the departmental audit committee, which oversees management's responsibilities for maintaining adequate control systems and the quality of financial reporting, and which recommends the financial statements to the Deputy Minister.
The consolidated departmental financial statements of PSPC have not been audited.
Marie Lemay, P.Eng., ing.
Deputy Minister
Gatineau, Canada
August 30, 2017
Marty Muldoon, CPA, CMA, MBA
Chief Financial Officer
Gatineau, Canada
August 30, 2017
Consolidated statement of financial position (unaudited) as at March 31
This financial statement in table format, presents the assets and liabilities that the department is responsible for administering, the departmental net debt, and the departmental net financial position as at March 31, 2017 and 2016.
2017 | 2016 | |
---|---|---|
Liabilities | ||
Accounts payable and accrued liabilities (note 4) | 977,778 | 857,827 |
Environmental liabilities (note 5) | 217,810 | 258,591 |
Vacation pay and compensatory leave | 50,301 | 48,193 |
Other liabilities (note 6) | 45,268 | 60,837 |
Seized property working capital account | 4,925 | 2,749 |
Lease obligations for tangible capital assets (note 7) | 2,251,222 | 2,408,680 |
Obligation under public private partnership (note 8) | 135,989 | 137,852 |
Lease inducements | 37,629 | 37,074 |
Employee future benefits (note 9) | 52,739 | 69,147 |
Total net liabilities | 3,773,661 | 3,880,950 |
Financial assets | ||
Due from consolidated revenue fund | 649,260 | 542,723 |
Accounts receivable and advances (note 11) | 468,686 | 463,371 |
Total gross financial assets | 1,117,946 | 1,006,094 |
Financial assets held on behalf of Government | ||
Accounts receivable (note 11) | (26,550) | (12,358) |
Total financial assets held on behalf of Government | (26,550) | (12,358) |
Total net financial assets | 1,091,396 | 993,736 |
Departmental net debt | 2,682,265 | 2,887,214 |
Non-financial assets | ||
Prepaid expenses | 5,146 | 5,140 |
Tangible capital assets (note 12) | 6,670,811 | 6,458,843 |
Total non-financial assets | 6,675,957 | 6,463,983 |
Departmental net financial position (note 13) | 3,993,692 | 3,576,769 |
Contingent liabilities (note 10)
Contractual obligations (note 14)
The accompanying notes form an integral part of these consolidated financial statements.
Marie Lemay, P.Eng., ing.
Deputy Minister
Gatineau, Canada
August 30, 2017
Marty Muldoon, CPA, CMA, MBA
Chief Financial Officer
Gatineau, Canada
August 30, 2017
Consolidated statement of operations and departmental net financial position (unaudited) for the year ended March 31
This financial statement in table format, reports the revenues and expenses by major program activity, as well as net cost of operations for the years ended March 31, 2017 and 2016.
2017 planned results | 2017 | 2016 | |
---|---|---|---|
Expenses | |||
Accommodation and real property services | 4,211,702 | 4,314,144 | 3,992,561 |
Acquisitions | 383,523 | 351,911 | 398,206 |
Federal pay and pension administration | 241,769 | 299,292 | 227,422 |
Internal services | 254,813 | 269,451 | 243,914 |
Specialized programs and services | 145,857 | 177,921
|
101,389 |
Linguistic management and services | 173,431 | 174,354 | 179,624 |
Receiver General for Canada | 126,828 | 123,708 | 131,769 |
Integrity programs and services | 30,430 | 31,504 | 33,162 |
Procurement Ombudsman | 4,354 | 3,414 | 4,055 |
Total expenses | 5,572,707 | 5,745,699 | 5,312,102 |
Revenues | |||
Sales of goods and information products | 1,416,163 | 1,489,928 | 1,306,871 |
Rentals | 1,025,005 | 855,318 | 798,510 |
Services of a non-regulatory nature | 453,155 | 484,207 | 489,967 |
Other revenues | 49,763 | 232,565 | 71,664 |
Services of a regulatory nature | 179,727 | 157,560 | 164,904 |
Revenue from seized property proceeds account (note 13) | 29,957 | 26,274 | 32,686 |
Revenues earned on behalf of Government | (98,131) | (216,077) | (109,872) |
Total revenues | 3,055,639 | 3,029,775 | 2,754,730 |
Net cost of operations before government funding and transfers | 2,517,068 | 2,715,924 | 2,557,372 |
Government funding and transfers | |||
Net cash provided by Government of Canada | 0 | 2,995,403 | 2,766,873 |
Change in due from consolidated revenue fund | 0 | 106,537 | 45,015 |
Services provided without charge by other government departments (note 15) | 0 | 73,520 | 65,485 |
Transfer of tangible capital assets (to) from other government departments (note 15) | 0 | (42,577) | 1,786 |
Transfer of salary overpayments to other government departments | 0 | (29) | 0 |
Transfer of the transition payments for implementing salary payments in arrears | 0 | (7) | (366) |
Net cost of operations after government funding and transfers | 0 | (416,923) | (321,421) |
Departmental net financial position—beginning of year | 0 | 3,576,769 | 3,255,348 |
Departmental net financial position—end of year (note 13) | 0 | 3,993,692 | 3,576,769 |
Segmented information (note 16)
The accompanying notes form an integral part of these consolidated financial statements.
Consolidated statement of change in departmental net debt (unaudited) for the year ended March 31
This financial statement in table format, presents the difference between the department's net cost of operations and the change in departmental net debt for the years ended March 31, 2017 and 2016.
2017 | 2016 | |
---|---|---|
Net cost of operations after government funding and transfers | (416,923) | (321,421) |
Change due to tangible capital assets | ||
Acquisitions of tangible capital assets (note 12) | 617,098 | 569,440 |
Acquisitions of leased tangible capital assets (note 12) | 21,488 | 25,047 |
Amortization of tangible capital assets (note 12) | (424,643) | (407,830) |
Net loss on disposals of tangible capital assets including adjustments | (73,465) | (13,104) |
Reclassification of assets under construction | 71,490 | (53,043) |
Total change due to tangible capital assets | 211,968 | 120,510 |
Change due to non-capital assets | ||
Change due to prepaid expenses | 6 | (140) |
Total change due to non-capital assets | 6 | (140) |
Net decrease in departmental net debt | (204,949) | (201,051) |
Departmental net debt—beginning of year | 2,887,214 | 3,088,265 |
Departmental net debt—end of year | 2,682,265 | 2,887,214 |
The accompanying notes form an integral part of these consolidated financial statements.
Consolidated statement of cash flows (unaudited) for the year ended March 31
This financial statement in table format, presents how the department generated and used cash in the accounting periods ended March 31, 2017 and 2016.
2017 | 2016 | |
---|---|---|
Operating activities | ||
Net cost of operations before government funding and transfers | 2,715,924 | 2,557,372 |
Non-cash items: | ||
Amortization of tangible capital assets (note 12) | (424,643) | (407,830) |
Adjustments of tangible capital assets/net loss on disposals | (73,465) | (13,104) |
Reclassification of assets under construction | 71,490 | (53,043) |
Services provided without charge by other government departments (note 15) | (73,520) | (65,485) |
Transfer of the transition payments for implementing salary payments in arrears | 7 | 366 |
Variations in consolidated statement of financial position: | ||
(Increase) in accounts payable and accrued liabilities | (119,951) | (160,148) |
Decrease in environmental liabilities | 40,781 | 55,959 |
(Increase) in vacation pay and compensatory leave | (2,108) | (1,740) |
Decrease (increase) in other liabilities | 15,569 | (810) |
(Increase) decrease in seized property working capital account | (2,176) | 9,457 |
(Increase) decrease in lease inducements | (555) | 3,798 |
Decrease in employee future benefits | 16,408 | 3,580 |
(Decrease) increase in accounts receivable and advances | (8,877) | 114,749 |
Increase (decrease) in prepaid expenses | 6 | (140) |
Transfers of tangible capital assets to (from) other government departments (note 15) | 42,577 | (1,786) |
Transfer of salary overpayments to other government departments | 29 | 0 |
Cash used in operating activities | 2,197,496 | 2,041,195 |
Capital investing activities | ||
Acquisitions of tangible capital assets (note 12) | 617,098 | 569,440 |
Acquisitions of assets under construction on leased tangible capital assets (note 12) | 591 | 383 |
Gain on variation of obligation | 1,179 | 0 |
Cash used in capital investing activities | 618,868 | 569,823 |
Financing activities | ||
Payments on lease obligations for tangible capital assets | 177,176 | 154,170 |
Payments on obligation under public private partnership | 1,863 | 1,685 |
Cash used in financing activities | 179,039 | 155,855 |
Net cash provided by Government of Canada | 2,995,403 | 2,766,873 |
The accompanying notes form an integral part of these consolidated financial statements.
Notes to the consolidated financial statements (unaudited) for the year ended March 31
The following notes contain information in addition to the consolidated financial statements.
1. Authority and objectives
The department of Public Works and Government Services Canada (PWGSC) was established effective June 20, 1996, under the department of Public Works and Government Services Act. This legislation specifies that PWGSC shall provide common, central and shared services to other government departments and agencies, thereby enabling them to provide programs and services to Canadians. As of November 4, 2015, PWGSC operates as Public Services and Procurement Canada (PSPC). PSPC's services are delivered through the following programs:
- Accommodation and Real Property Services Program provides federal departments and agencies with affordable office and common use accommodation that supports the delivery of their programs and services. The department acts as steward for various public works such as buildings, bridges and dams, and national treasures such as the Parliamentary Precinct and other heritage assets across Canada. PSPC also provides other federal departments, agencies, and the Parliament of Canada with responsive and cost-effective real property services
- Acquisitions Program is the government's primary procurement service provider offering federal organizations with a broad base of procurement solutions such as specialized contracts, standing offers and supply arrangements. The role of PSPC in this area is to provide timely value-added acquisitions and related common services to Canadians and the federal government
- Federal Pay and Pension Administration Program provides reliable central systems and processes for pay and pension administration to other federal organizations. Through pay and pension services, PSPC ensures that federal government employees and pensioners are paid accurately and on time
- internal services are groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. Internal services include only those activities and resources that apply across an organization and not those provided specifically to a program, such as human resources, information technology, finance and corporate services
- Linguistic Management and Services Program defines the Translation Bureau as a key component of the federal government's service delivery infrastructure. The Translation Bureau is the sole internal linguistic services provider, and offers translation, revision, interpretation and other linguistic services for Parliament, the judiciary, and federal departments and agencies. It is also the terminology authority within the federal government and has been mandated to develop terminology standards to ensure clear, uniform and quality communications within government. This program is mandated under the Translation Bureau Act
- Receiver General for Canada Program manages the operations of the federal treasury, produces the Public Accounts, and maintains the Accounts of Canada. It provides federal departments with an optional departmental financial and materiel management system and bill payment services
- Specialized programs and services provide federal organizations with high quality, timely and accessible specialized services and programs
- Integrity Programs and Services provide federal organizations with high quality, timely and accessible specialized services and programs in support of sound, prudent and ethical management and operations
- Procurement Ombudsman Program, operating at arm's length from the government, reviews procurement practices across federal departments and agencies; investigates complaints from suppliers regarding the award and administration of contracts for goods and services; and ensures the provision of alternative dispute resolution services for existing contracts. This program helps to promote fairness, openness and transparency in the federal procurement process
2. Summary of significant accounting policies
These consolidated financial statements have been prepared using the government's accounting policies stated below, which are based on Canadian public sector accounting standards. The presentation and results using the stated accounting policies do not result in any significant differences from Canadian public sector accounting standards.
Significant accounting policies are as follows:
A. Parliamentary authorities
PSPC is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to PSPC does not parallel financial reporting according to Canadian generally accepted accounting principles since authorities are primarily based on cash flow requirements. Consequently, items recognized in the consolidated statement of operations and departmental net financial position, and the consolidated statement of financial position are not necessarily the same as those provided through authorities from Parliament. Note 3 provides a reconciliation between the bases of reporting. The planned results amounts in the "expenses" and "revenues" sections of the consolidated statement of operations and departmental net financial position are the amounts reported in the future-oriented statement of operations included in the 2016 to 2017 Report on Plans and Priorities. Planned results are not presented in the "Government funding and transfers" section of the consolidated statement of operations and departmental net financial position and in the consolidated statement of change in departmental net debt because these amounts were not included in the 2016 to 2017 Report on Plans and Priorities.
B. Consolidation
These consolidated financial statements include the accounts of four revolving funds as listed below, one of them being inactive. The three active revolving funds prepare a complete set of financial statements annually that are audited and published in the Public Accounts of Canada. The accounts of these revolving funds have been consolidated with those of PSPC and intradepartmental balances and transactions have been eliminated.
The PSPC revolving funds are as follows:
- Real Property Services revolving fund
- Translation Bureau revolving fund
- Optional Services revolving fund
- Defence Production revolving fund (inactive)
C. Net cash provided by government
PSPC operates within the consolidated revenue fund (CRF), which is administered by the Receiver General for Canada. All cash received by PSPC is deposited to the CRF and all cash disbursements made by PSPC are paid from the CRF. The net cash provided by Government of Canada, with the exception of amounts held on behalf of government, is the difference between all cash receipts and all cash disbursements including transactions between departments of the federal government.
D. Amounts due from the consolidated revenue fund
These are the result of timing differences at year-end between when a transaction affects authorities and when it is processed through the CRF. Amounts due from the CRF represent the net amount of cash that PSPC is entitled to draw from the CRF, without further authorities, in order to discharge its liabilities.
E. Revenues
Revenues are recorded on an accrual basis of accounting:
- services of a regulatory nature are mainly comprised of cost recovery for services provided to administer the Public Service Superannuation Act (PSSA) and for payment services provided by the Receiver General to other government department. Revenues from regulatory fees are recognized in the accounts based on the services provided in the year
- services of a non-regulatory nature are mainly comprised of special accommodation and real property services, real property project management services, translation services, as well as freight services, material transportation and travel procurement. They are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues
- other revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues
- revenues earned on behalf of government are non-respendable and are not available to discharge PSPC's liabilities. While the Deputy Minister of PSPC is expected to maintain accounting control, the Deputy Minister has no authority regarding the disposition of non-respendable revenues. Therefore, those revenues are presented in reduction of PSPC's gross revenues
F. Expenses
Expenses are recorded on an accrual basis of accounting:
- expenses for the department's operations are recorded when goods are received or services are rendered. This includes services provided without charge for employee contributions to health and dental insurance plans, legal services and workers' compensation which are recorded as expenses at their estimated cost. Vacation pay and compensatory leave as well as severance benefits are accrued and expenses are recorded as the benefits are earned by employees under their respective terms of employment
- PSPC administers the payments in lieu of taxes (PILT) Program on behalf of all federal departments under the statutory authority of the Payments in Lieu of Taxes Act, which is disclosed under grants in the main estimates. The Government of Canada voluntarily pays a fair share of the costs of local government, from which it is exempt, to municipalities and other taxation authorities having jurisdiction to levy and collect real property taxes in locations where federal lands and buildings are situated. The PILT issued by PSPC on behalf of other participating federal departments are recovered from them and are recorded as transfer payments in the Public Accounts of Canada
- expenses also include provisions to reflect changes in the value of assets, including provisions for bad debts on accounts receivable, investments, advances or liabilities, and including contingent liabilities and environmental liabilities to the extent the future event is likely to occur and a reasonable estimate can be made
G. Employee future benefits
- Pension benefits: eligible employees participate in the public service pension plan, a multiemployer pension plan administered by the Government of Canada. PSPC's contributions to the plan are charged to expenses in the year incurred and represent the total departmental obligation to the plan. PSPC's responsibility with regard to the plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the plan's sponsor
- Severance benefits: employees entitled to severance benefits under labour contracts or conditions of employment earn these benefits as services necessary to earn them are rendered. The obligation relating to the benefits earned by employees is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the government as a whole
H. Accounts receivable and advances
Accounts receivable and advances are stated at the lower of cost and net recoverable value; a valuation allowance is recorded for receivables where recovery is considered uncertain.
I. Lease inducements
Lease inducements represent incentives received by PSPC to enter into a lease. Lease inducements include incentives such as: free rent, cash received to be applied to rent, lump sum cash, leasehold improvements and moving costs paid by the lessor. Lease inducements are accounted for as follows:
- rent-free periods or periods of significantly reduced rent are allocated over the term of the lease on a straight-line basis
- cash payments from the lessor to the lessee are accounted by the lessee, as reductions in rental expense over the term of the lease
- leasehold improvements are amortized over the remaining life of the lease or the useful life of the improvement, whichever is shorter
J. Contingent liabilities
Contingent liabilities are potential liabilities which may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded. However, if the likelihood is not determinable or an amount cannot be reasonably estimated, the contingency is disclosed in the notes to the consolidated financial statements.
K. Environmental liabilities
Environmental liabilities consist of estimated costs related to the remediation of contaminated sites as well as estimated costs related to obligations associated with the retirement of tangible capital assets and other environmental liabilities.
Contaminated sites
A liability for remediation of contaminated sites is recognized when all of the following criteria are satisfied: an environmental standard exists, contamination exceeds the environmental standard, the department is directly responsible or accepts responsibility, it is expected that future economic benefits will be given up, and a reasonable estimate of the amount can be made. The liability reflects the department's best estimate of the amount required to remediate the sites to the current minimum standard for its use prior to contamination. When the cash flows required to settle or otherwise extinguish a liability are expected to occur over extended future periods, a present value technique is used. The discount rate applied is taken from the government's consolidated revenue fund monthly lending rates for periods of one year and over which is based on the Government's cost of borrowing. The discount rates used are based on the term rate associated with the estimated number of years to complete remediation. For remediation costs with estimated future cash flows spanning more than 25 years, the Government of Canada's 25-year consolidated revenue fund lending rate is used as the discount rate.
The recorded environmental liabilities are adjusted each year, as required, for present value adjustments, inflation, new obligations, and changes in management estimates and actual costs incurred.
If the likelihood of the department's responsibility is not determinable, a contingent liability is disclosed in the notes to the financial statements. If measurement uncertainty exists, it is also disclosed in the notes to the financial statements.
L. Tangible capital assets
Tangible capital assets are recorded at their acquisition cost according to the following capitalization threshold:
- betterments and leasehold improvements carried out on buildings and on works and infrastructure, having an initial cost of $25,000 or more
- all other tangible capital assets having an initial cost of $10,000 or more
PSPC does not capitalize intangibles; works of art and historical treasures that have cultural, aesthetic or historical value; immovable assets located on Indian reserves; or museum collections.
Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of each asset as follows:
This note to the financial statements in table format represents the tangible capital asset classes (infrastructure, buildings, machinery, vehicles and Information technology [IT] software) with their respective amortization period. The tangible capital assets classes are on the left side of this table and the amortization period is on the right side of this table.
Asset class | Amortization period |
---|---|
Buildings | 20 to 60 years |
Works and infrastructure | 20 to 40 years |
Machinery and equipment | 3 to 20 years |
Informatics hardware and software | 1 to 10 years |
Vehicles | 3 to 25 years |
Leasehold improvements | Lesser of the remaining term of the lease or the useful life of the improvement |
Leased tangible capital assets | In accordance with asset class if ownership is likely to transfer to PSPC; otherwise, over the lease term |
Assets under construction are recorded in the applicable capital asset class in the year that they become available for use and are not amortized until they become available for use.
M. Seized property working capital account
The seized property working capital account was established pursuant to section 12 of the Seized Property Management Act. Expenses incurred, and advances made, to maintain and manage any seized or restrained property and other properties subject to a management order or forfeited to Her Majesty, are charged to this account. The seized property working capital account is credited when expenses and advances to third parties are repaid or recovered and when revenues from these properties or proceeds from their disposal are received and credited with seized cash upon forfeiture.
The total amount authorized to be outstanding at any time is $50,000,000.
Any shortfall between the proceeds from the disposition of any property forfeited to Her Majesty and the amounts that were charged to this account and that are still outstanding, is charged to a seized property proceeds account and credited to the seized property working capital account.
N. Measurement uncertainty
The preparation of these consolidated financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses reported in the consolidated financial statements. At the time of preparation of these consolidated statements, management believes the estimates and assumptions to be reasonable. The most significant items where estimates are used are the allowance for doubtful accounts, contingent liabilities, environmental liabilities, accounts receivable held on behalf of government, the liability for vacation pay and compensatory leave, the liability for employee future benefits and the useful life of tangible capital assets. Actual results could significantly differ from those estimated. Management's estimates are reviewed periodically and as adjustments become necessary, they are recorded in the consolidated financial statements in the year they become known.
3. Parliamentary authorities
PSPC receives most of its funding through annual parliamentary authorities. Items recognized in the consolidated statement of operations and departmental net financial position and the consolidated statement of financial position in one year may be funded through parliamentary authorities in prior, current or future years. Accordingly, PSPC has different net results of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:
A. Reconciliation of net costs of operations to current year authorities used (in thousands of dollars)
2017 | 2016 | |
---|---|---|
Net cost of operations before government funding and transfers | 2,715,924 |
2,557,372 |
Adjustments for items affecting net cost of operations but not affecting authorities: | ||
Amortization of tangible capital assets (note 12) | (424,643) | (407,830) |
Adjustments of tangible capital assets/ net loss on disposals | (15,892) | (13,104) |
Reclassification of assets under construction including capitalization of previous years | 71,490 | (53,043) |
Services provided without charge by other government departments (note 15) | (73,520) | (65,485) |
Refunds / Adjustments to previous years' expenses | 38,815 | 20,695 |
Refund of program expenditures | 10,422 | 7,614 |
Revenues not available for spending in the current year | (6,901) | (15,462) |
Net revenue from seized property proceeds account (note 13) | (2,985) | 18,541 |
(Increase) in vacation pay and compensatory leave | (2,205) | (1,740) |
Decrease in employee future benefits | 16,786 | 3,544 |
Decrease in environmental liabilities | 40,781 | 55,959 |
Decrease (increase) allowance for contingent liabilities | 2,259 | (1,121) |
(Increase) in accrued liabilities not affecting authorities | (11,366) | (4,998) |
Payment in lieu of taxes payment not yet recovered | 31,455 | 0 |
Other | (376) | 894 |
Subtotal of adjustments for items affecting net cost of operations but not affecting authorities | (325,880) | (455,536) |
Adjustments for items not affecting net cost of operations but affecting authorities: | ||
Acquisitions of tangible capital assets (note 12) | 617,098 | 569,440 |
Acquisitions of assets under construction as leased tangible capital assets (note 12) | 591 | 383 |
Payments of lease obligations for tangible capital assets | 177,176 | 154,170 |
Payments of obligation under public private partnership | 1,863 | 1,685 |
Transfer of the transition payments for implementing salary payments in arrears | 7 | 366 |
Net cash variation of prepaid expenses and advances affecting authorities | 2,316 | 463 |
Variation of lease inducements affecting authorities | 394 | 4,973 |
Account receivable related to salary overpayment | 15,938 | 0 |
Subtotal of adjustments for items not affecting net cost of operations but affecting authorities | 815,383 | 731,480 |
Current year budgetary authorities used | 3,205,427 | 2,833,316 |
B. Authorities provided and used (in thousands of dollars)
2017 | 2016 | |
---|---|---|
Vote 1—operating expenditures | 2,005,221 | 1,775,975 |
Vote 5—capital expenditures | 1,399,494 | 1,327,297 |
Statutory items: | ||
Revolving funds | 365,824 | 349,805 |
Other | 134,973 | 107,575 |
Authorities provided | 3,905,512 | 3,560,652 |
Less: | ||
Authorities available for future years | (413,413) | (366,188) |
Lapsed authorities | (286,672) | (361,148) |
Current year budgetary authorities used | 3,205,427 | 2,833,316 |
Seized Property Management Act | (2,177) | 9,457 |
Imprest fund | 34 | 265 |
Current year non-budgetary authorities used | (2,143) | 9,722 |
4. Accounts payable and accrued liabilities
2017 | 2016 | |
---|---|---|
Accounts payable—other government departments and agencies | 46,718 | 43,885 |
Accounts payable—external parties | 428,312 | 366,914 |
Total accounts payable | 475,030 | 410,799 |
Accrued salaries and wages | 87,311 | 65,481 |
Accrued liabilities | 327,606 | 306,321 |
Contractors' holdbacks | 87,831 | 75,226 |
Total accounts payable and accrued liabilities | 977,778 | 857,827 |
5. Environmental liabilities
This note presents the departmental environmental liabilities.
Remediation of contaminated sites
The government has developed a "Federal Approach to Contaminated Sites", which incorporates a risk-based approach to the management of contaminated sites. Under this approach the government has inventoried the contaminated sites on federal lands that have been identified, allowing them to be classified, managed and recorded in a consistent manner. This systematic approach aides in the identification of the high risk sites in order to allocate limited resources to those sites which pose the highest risk to the environment and human health.
The department has identified 150 sites (156 sites in 2016) where contamination may exist and assessment, remediation and monitoring may be required. Of these, the department has assessed 77 sites (79 sites in 2016) where action is possible and for which a liability of $215,278,786 ($250,501,890 in 2016) has been recorded. This liability estimate has been determined after the sites are assessed and is based on environmental experts reviewing the results of site assessments, and proposing possible remediation solutions.
In addition, a statistical model based upon a projection of the number of sites that will proceed to remediation and upon which current and historical costs are applied is used to estimate the liability for a group of unassessed sites. As a result, there are 10 unassessed sites (18 sites in 2016) where a liability estimate of $2,530,774 ($8,089,392 in 2016) has been recorded using this model.
These two estimates combined, totalling $217,809,560 ($258,591,282 in 2016) represent management's best estimate of the costs required to remediate the sites to the current minimum standard for its use prior to contamination, based on information available at the financial statement date.
Of the remaining 63 sites (59 sites in 2016), no liability for remediation has been recognized. Some of these sites are at various stages of testing and evaluation and if remediation is required, liabilities will be reported as soon as a reasonable estimate can be determined.
For other sites, the department does not expect to give up any future economic benefits (there is likely no significant environmental impact or human health threats). These sites will be re-examined and a liability for remediation will be recognized if future economic benefits will be given up.
The following table presents the total estimated amounts of these liabilities by nature and source, the associated expected recoveries and the total undiscounted future expenditures as at March 31, 2017, and March 31, 2016. When the liability estimate is based on a future cash requirement, the amount is adjusted for inflation using a forecast Consumer Price Index (CPI) rate of 2%. Inflation is included in the undiscounted amount. The Government of Canada lending rate applicable to loans with similar terms to maturity has been used to discount the estimated future expenditures. The March 2017 rates range from 0.89% for a 2-year term to 2.55% for a 25-year term or greater.
The department's ongoing efforts to assess contaminated sites, asset retirement obligations and unexploded explosive ordnance (UXO) affected sites may result in additional environmental liabilities. Any additional liabilities will be accrued in the year in which they become known and can be reasonably estimated.
Nature and source | Number of sites 2017 | Discounted estimated liability 2017 | Estimated total undiscounted expenditures 2017 | Number of sites 2016 | Discounted estimated liability 2016 | Estimated total undiscounted expenditures 2016 |
---|---|---|---|---|---|---|
Former mineral exploration sitesFootnote 1 | 40 | 83,912 | 137,348 | 38 | 75,160 | 114,832 |
Military and former military sitesFootnote 2 | 15 | 7,587 | 6,538 | 19 | 5,013 | 5,051 |
Fuel related practicesFootnote 3 | 9 | 6,989 | 7,091 | 9 | 4,437 | 4,455 |
Landfill/waste sitesFootnote 4 | 4 | 24,765 | 25,890 | 4 | 26,930 | 28,103 |
Engineered asset/air and land transportationFootnote 5 | 40 | 92,151 | 93,164 | 43 | 138,308 | 140,264 |
Marine facilities/aquatic sitesFootnote 6 | 5 | 0 | 0 | 8 | 0 | 0 |
Parks and protected areasFootnote 7 | 1 | 752 | 77 | 1 | 4,657 | 4,657 |
Office/commercial/industrial operationsFootnote 8 | 31 | 1,654 | 1,430 | 31 | 4,086 | 4,086 |
OtherFootnote 9 | 5 | 0 | 0 | 3 | 0 | 0 |
Total | 150 | 217,810 | 271,538 | 156 | 258,591 | 301,448 |
6. Other liabilities
This note presents the departmental other liabilities.
Seized property—Cash
This account was established pursuant to the Seized Property Management Act, to record seized cash. These funds will be deposited to the consolidated revenue fund and credited to the account until returned to the owner or forfeited.
Contractors' security deposits—Cash and bonds
This account was established to record contractors' security deposits that are required for the satisfactory performance of work in accordance with the government contracts regulations.
Deposits
This account was established to report transactions associated with deposits on disposals for PSPC, security deposits and revenues of leased space belonging to PSPC.
April 1, 2016 | Receipts and credits | Payments and charges | March 31, 2017 | |
---|---|---|---|---|
Seized property—Cash | 51,246 | 17,491 | (27,888) | 40,849 |
Contractors' security deposits—Cash and bonds | 8,434 | 5,013 | (9,244) | 4,203 |
Deposits | 1,157 | 1,595 | (2,536) | 216 |
Total | 60,837 | 24,099 | (39,668) | 45,268 |
7. Lease obligations for tangible capital assets
PSPC has entered into capital lease agreements for tangible capital assets with a cost of $2,614,293,000 and accumulated amortization of $1,096,480,701 as at March 31, 2017 ($2,718,323,892 and $1,077,931,549 respectively as at March 31, 2016). The obligations for upcoming years include the following:
Total future minimum lease payments | Imputed interest (weighted average rate 5.6%; 5.6% in 2016) |
2017 | 2016 | |
---|---|---|---|---|
Land | 4,262 | 590 | 3,672 | 4,647 |
Buildings | 3,437,437 | 1,189,887 | 2,247,550 | 2,404,033 |
Total | 3,441,699 | 1,190,477 | 2,251,222 | 2,408,680 |
2018 | 2019 | 2020 | 2021 | 2022 | 2023 and thereafter | Total | |
---|---|---|---|---|---|---|---|
Land | 1,382 | 1,382 | 1,382 | 116 | 0 | 0 | 4,262 |
Buildings | 283,223 | 282,803 | 229,753 | 209,785 | 200,288 | 2,231,585 | 3,437,437 |
Total | 284,605 | 284,185 | 231,135 | 209,901 | 200,288 | 2,231,585 | 3,441,699 |
8. Obligation under public private partnership
PSPC entered into a public private partnership agreement for the construction and management of the Royal Canadian Mounted Police (RCMP) E division building. Construction of the building was completed in 2013 and the cost of $294,657,316 was capitalized during the same year. The building was funded by a private partner ($142,797,000) and PSPC ($151,860,316).
Total future minimum payments | Imputed interest (10.52%) | 2017 | 2016 | |
---|---|---|---|---|
Building | 323,826 | 187,837 | 135,989 | 137,852 |
Total | 323,826 | 187,837 | 135,989 | 137,852 |
2018 | 2019 | 2020 | 2021 | 2022 | 2023 and thereafter | Total | |
---|---|---|---|---|---|---|---|
Building | 15,624 | 15,624 | 15,624 | 15,624 | 15,624 | 245,706 | 323,826 |
Total | 15,624 | 15,624 | 15,624 | 15,624 | 15,624 | 245,706 | 323,826 |
9. Employee future benefits
This note presents the departmental employee future benefits.
A. Pension benefits
PSPC employees participate in the public service pension plan (the "Plan"), which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2% per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Québec pension plan benefits and they are indexed to inflation.
Both the employees and the department contribute to the cost of the Plan. Due to the amendment of the Public Service Superannuation Act following the implementation of provisions related to Economic Action Plan 2012, employee contributors have been divided into two groups—Group 1 relates to existing plan members as of December 31, 2012 and Group 2 relates to members joining the Plan as of January 1, 2013. Each group has a distinct contribution rate.
The 2017 expense amounts to $102,480,102 ($101,435,900 in 2016). For Group 1 members, the expense represents approximately 1.12 times (1.25 times in 2016) the employee contributions and, for Group 2 members, approximately 1.08 times (1.24 times in 2016) the employee contributions.
PSPC's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.
B. Severance benefits
Severance benefits provided to PSPC employees were previously based on an employee's eligibility, years of service and salary at termination of employment. However, since 2011 the accumulation of severance benefits for voluntary departures progressively ceased for substantially all employees. Employees subject to these changes were given the option to be paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits upon departure from the public service. By March 31, 2017, substantially all settlements for immediate cash out were completed. Severance benefits are unfunded and, consequently, the outstanding obligation will be paid from future authorities.
The changes in the obligations during the year were as follows:
2017 | 2016 | |
---|---|---|
Accrued benefit obligation, beginning of year | 69,147 | 72,727 |
Expense | (12,144) | 8,342 |
Benefits paid during the year | (4,264) | (11,922) |
Accrued benefit obligation, end of year | 52,739 | 69,147 |
10. Contingent liabilities
Contingent liabilities arise in the normal course of operations and their ultimate disposition is unknown. PSPC is involved in contingent liabilities for claims and litigations.
Claims and litigation
Claims have been made against PSPC in the normal course of operations. These claims include items with pleading amounts and others for which no amount is specified. While the total amount claimed in these actions is significant, their outcomes are not determinable. PSPC has recorded an allowance for claims and litigations where it is likely that there will be a future payment and a reasonable estimate of the loss can be made. Claims and litigations for which the outcome is not determinable and a reasonable estimate can be made by management amount to $38,859,012 ($69,396,332 in 2016) at March 31, 2017.
11. Accounts receivable and advances
2017 | 2016 | |
---|---|---|
Accounts receivable—Other government departments and agencies | 359,668 | 362,104 |
Accounts receivable—External parties | 112,242 | 104,729 |
Advances | 2,261 | 101 |
Subtotal accounts receivable and advances | 474,171 | 466,934 |
Less: Allowance for doubtful accounts on receivables from external parties | (5,485) | (3,563) |
Gross accounts receivable and advances | 468,686 | 463,371 |
Accounts receivable held on behalf of Government | (26,550) | (12,358) |
Net accounts receivable and advances | 442,136 | 451,013 |
12. Tangible capital assets
This note to the financial statements in table format presents the detail by category, of acquisitions and other adjustments of the account "tangible capital assets" presented at the consolidated statement of financial position, and this, for the year ended March 31, 2017.
Opening balance | Acquisitions | Adjustments | Disposals and write-offs | Closing balance | |
---|---|---|---|---|---|
Tangible capital assets | |||||
Land | 243,001 | 0 | 4,784 | (2,003) | 245,782 |
Buildings | 5,096,863 | 0 | 526,762 | (128,321) | 5,495,304 |
Works and infrastructure | 1,320,064 | 0 | 97,423 | (3,630) | 1,413,857 |
Machinery and equipment | 23,268 | 43 | 1,347 | (817) | 23,841 |
Informatics hardware and software | 598,008 | 662 | 140,100 | (401) | 738,369 |
Vehicles | 9,456 | 320 | 16 | (537) | 9,255 |
Leasehold improvements | 933,283 | 0 | 22,417 | (847) | 954,853 |
Subtotal tangible capital assets | 8,223,943 | 1,025 | 792,849 | (136,556) | 8,881,261 |
Assets under construction | |||||
Buildings | 1,133,449 | 474,353 | (515,170) | 0 | 1,092,632 |
Works and infrastructure | 43,245 | 84,302 | (49,541) | 0 | 78,006 |
Informatics hardware and software | 103,785 | 40,968 | (134,068) | 0 | 10,685 |
Leasehold improvements | 10,807 | 16,450 | (11,022) | 0 | 16,235 |
Subtotal assets under construction | 1,291,286 | 616,073 | (709,801) | 0 | 1,197,558 |
Public private partnership | |||||
Building | 294,657 | 0 | 0 | 0 | 294,657 |
Subtotal public private partnership | 294,657 | 0 | 0 | 0 | 294,657 |
Leased tangible capital assets | |||||
Land | 39,058 | 0 | (8,342) | 0 | 30,716 |
Buildings | 2,679,266 | 20,897 | (91,208) | (26,582) | 2,582,373 |
Assets under construction | 0 | 591 | 613 | 0 | 1,204 |
Subtotal leased tangible capital assets | 2,718,324 | 21,488 | (98,937) | (26,582) | 2,614,293 |
Total | 12,528,210 | 638,586 | (15,889) | (163,138) | 12,987,769 |
This note to the financial statements in table format presents the detail by category, of cumulated amortization, of the account "tangible capital assets" presented at the consolidated statement of financial position, and this, for the year ended March 31, 2017 and the net book value for the years ended March 31, 2017 and 2016.
Opening balance | Amortization | Adjustments | Disposals and write-offs | Closing balance | Net book value 2017 | Net book value 2016 | |
---|---|---|---|---|---|---|---|
Tangible capital assets | |||||||
Land | 0 | 0 | 0 | 0 | 0 | 245,782 | 243,001 |
Buildings | 3,498,116 | 106,307 | 33,361 | (89,148) | 3,548,636 | 1,946,668 | 1,598,747 |
Works and infrastructure | 576,296 | 49,651 | 46 | (1,712) | 624,281 | 789,576 | 743,768 |
Machinery and equipment | 10,082 | 1,254 | 16 | (817) | 10,535 | 13,306 | 13,186 |
Informatics hardware and software | 301,344 | 69,020 | 19 | (368) | 370,015 | 368,354 | 296,664 |
Vehicles | 6,483 | 666 | 12 | (528) | 6,633 | 2,622 | 2,973 |
Leasehold improvements | 569,934 | 54,767 | 0 | (729) | 623,972 | 330,881 | 363,349 |
Subtotal tangible capital assets | 4,962,255 | 281,665 | 33,454 | (93,302) | 5,184,072 | 3,697,189 | 3,261,688 |
Assets under construction | |||||||
Buildings | 0 | 0 | 0 | 0 | 0 | 1,092,632 | 1,133,449 |
Works and infrastructure | 0 | 0 | 0 | 0 | 0 | 78,006 | 43,245 |
Informatics hardware and software | 0 | 0 | 0 | 0 | 0 | 10,685 | 103,785 |
Leasehold improvements | 0 | 0 | 0 | 0 | 0 | 16,235 | 10,807 |
Subtotal assets under construction | 0 | 0 | 0 | 0 | 0 | 1,197,558 | 1,291,286 |
Public private partnership | |||||||
Building | 29,181 | 7,222 | 2 | 0 | 36,405 | 258,252 | 265,476 |
Subtotal public private partnership | 29,181 | 7,222 | 2 | 0 | 36,405 | 258,252 | 265,476 |
Leased tangible capital assets | |||||||
Land | 0 | 0 | 0 | 0 | 0 | 30,716 | 39,058 |
Buildings | 1,077,931 | 135,756 | (91,657) | (25,549) | 1,096,481 | 1,485,892 | 1,601,335 |
Assets under construction | 0 | 0 | 0 | 0 | 0 | 1,204 | 0 |
Subtotal leased tangible capital assets | 1,077,931 | 135,756 | (91,657) | (25,549) | 1,096,481 | 1,517,812 | 1,640,393 |
Total | 6,069,367 | 424,643 | (58,201) | (118,851) | 6,316,958 | 6,670,811 | 6,458,843 |
13. Departmental net financial position
A portion of PSPC's net financial position is restricted and earmarked for specified purposes.
The seized property proceeds account was established pursuant to section 13 of the Seized Property Management Act. The net proceeds, fines, or funds received from the disposition of seized and forfeited properties to Her Majesty and governments of foreign states (respectively) pursuant to agreements for the purpose of the act are to be earmarked for specified purposes. Under the act, expenses to be charged against the revenues include: operating expenses incurred in carrying out the purpose of the act, amounts paid as a result of claims and repayments of advances from the Minister of Finance, interest on the drawdown from the seized property working capital account and distribution of the proceeds to the relevant jurisdictions and the consolidated revenue fund.
Related revenues and expenses are included in the consolidated statement of operations and departmental net financial position. Activity in the account is as follows:
2017 | 2016 | |
---|---|---|
Seized property proceeds account—restricted, beginning of year | 37,510 | 18,969 |
Revenues | 26,274 | 32,686 |
Expenses | (29,259) | (14,145) |
Subtotal of seized property proceeds account—restricted | (2,985) | 18,541 |
Seized property proceeds account—restricted, end of year | 34,525 | 37,510 |
Unrestricted | 3,959,167 | 3,539,259 |
Departmental net financial position—end of year | 3,993,692 | 3,576,769 |
14. Contractual obligations
The nature of PSPC's activities can result in some large multi-year contracts and obligations whereby the department will be obligated to make future payments when the services/goods are received.
Significant contractual obligations ($10 million or more) that can be reasonably estimated are summarized as follows:
This note to the financial statements in table format presents a summary of future payments by year under existing contractual obligations at March 31, 2017.
2018 | 2019 | 2020 | 2021 | 2022 and thereafter | Total | |
---|---|---|---|---|---|---|
Tangible capital assets | 378,034 | 32,360 | 2,037 | 0 | 0 | 412,431 |
Tangible capital assets—future capital leases | 488 | 5,460 | 6,318 | 6,318 | 110,332 | 128,916 |
Operating leases | 302,715 | 305,593 | 302,645 | 280,552 | 884,136 | 2,075,641 |
Purchases | 1,751,126 | 1,609,941 | 1,710,137 | 1,466,646 | 5,612,938 | 12,150,788 |
Purchases—future capital leases | 0 | 2,754 | 3,004 | 3,051 | 60,230 | 69,039 |
Total | 2,432,363 | 1,956,108 | 2,024,141 | 1,756,567 | 6,667,636 | 14,836,815 |
15. Related party transactions
PSPC is related as a result of common ownership to all government departments, agencies and Crown corporations of Canada. PSPC enters into transactions with these entities in the normal course of business and on normal trade terms, as disclosed below.
A. Common services provided without charge by other government departments
During the year, PSPC received services without charge from certain common service organizations related to legal services, the employer's contribution to the health and dental insurance plans and workers' compensation coverage. These services provided without charge have been recorded in PSPC's Consolidated statement of operations and departmental net financial position as follows:
2017 | 2016 | |
---|---|---|
Employer's contribution to the health and dental insurance plans (excluding revolving funds) paid by Treasury Board | 63,298 | 58,210 |
Legal services provided by Justice Canada | 6,888 | 4,946 |
Workers' compensation coverage provided by Employment and Social Development Canada | 3,334 | 2,329 |
Total | 73,520 | 65,485 |
The government has centralized some of its administrative activities for efficiency, cost-effectiveness and economic delivery of programs to the public. As a result, the government uses central agencies and common service organizations so that one department performs services for all other departments and agencies without charge. The costs of these services, such as the audit services provided by the Office of the Auditor General and information technology infrastructure services provided by Shared Services Canada are not included in PSPC's consolidated statement of operations and departmental net financial position.
B. Common services provided without charge to other government departments
As a federal common service provider, PSPC provides accommodation without charge to other government departments. Throughout the fiscal year, PSPC provided accommodation without charge to other government departments for a fair value amounting to $1,258,527,615 ($1,278,144,000 in 2016). These accommodation services are not recognized as revenues in the consolidated statement of operations and departmental net financial position.
C. Other transactions with related parties (in thousands of dollars)
2017 | 2016 | |
---|---|---|
Accounts receivable—other government departments and agencies | 359,668 | 362,104 |
Accounts payable—other government departments and agencies | 46,718 | 43,885 |
Consolidated expenses—other government departments and agencies | 567,419 | 440,188 |
Consolidated revenues—other government departments and agencies | 2,781,113 | 2,362,407 |
Expenses and revenues disclosed above exclude common services provided without charge, which are already disclosed in note 15A and 15B.
D. Transfers of tangible capital assets from other government departments
During the year, PSPC transferred out lands and buildings to Library and Archive Canada and Correctional Services Canada. In the previous year, PSPC transferred in lands, buildings and works and infrastructure from the department of National Defence and transferred out lands to Fisheries and Oceans Canada and vehicles to Transport Canada. The transfers were measured at their net book values.
2017 | 2016 | |
---|---|---|
Correctional Services | (920) | 0 |
Department of National Defence | 0 | 1,790 |
Fisheries and Oceans | 0 | (1) |
Library and Archives | (41,657) | 0 |
Transport Canada | 0 | (3) |
Total | (42,577) | 1,786 |
16. Segmented information
Presentation by segment is based on PSPC program alignment architecture. The presentation by segment is based on the same accounting policies as described in the summary of significant accounting policies in note 2.
The following table presents the expenses incurred and revenues generated by program, by major object of expense, and by major type of revenue. The segmented results for the period are as follows:
Accommodation and real property services | Acquisitions | Internal services | Federal pay and pension administration | Linguistic management and services | Receiver General for Canada | Specialized programs and services | Integrity programs and services | Procurement Ombudsman | Intradepartmental transactions | 2017 | 2016 | |
---|---|---|---|---|---|---|---|---|---|---|---|---|
Expenses | ||||||||||||
Transfer payments | ||||||||||||
Payments in lieu of taxes to municipalities and other taxing authorities on behalf of other departments | 595,925 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 595,925 | 450,405 |
Recovery from other departments for payments in lieu of taxes | (595,925) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (595,925) | (450,405) |
Subtotal of transfer payments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Operating expenses | ||||||||||||
Salaries and employee benefits | 381,294 | 171,684 | 271,690 | 166,581 | 109,939 | 27,253 | 55,357 | 31,893 | 2,629 | (109) | 1,218,211 | 1,185,089 |
Professional and special services | 1,071,614 | 62,840 | 117,830 | 64,233 | 43,372 | 7,421 | 45,832 | 6,872 | 572 | (371,278) | 1,049,308 | 754,805 |
Repairs and maintenance | 1,052,304 | 8 | (4,197) | 1,049 | 90 | 353 | 1,305 | 150 | 11 | (8,336) | 1,042,737 | 899,080 |
Rentals | 979,243 | 785 | 6,239 | 2,107 | 5,754 | 576 | 23,491 | 961 | 22 | (31,856) | 987,322 | 1,022,068 |
Amortization of tangible capital assets | 357,923 | 8 | 955 | 58,750 | 3,743 | 517 | 2,721 | 24 | 0 | 0 | 424,641 | 407,830 |
Land, buildings and worksFootnote 10 | 307,565 | (19) | (2,130) | 0 | 0 | 0 | 0 | 0 | 0 | (353) | 305,063 | 277,556 |
Utilities, materials and supplies | 83,401 | 136,645 | 594 | 852 | 136 | 2,037 | 365 | 275 | 14 | (9,919) | 214,400 | 219,821 |
Payments in lieu of taxes | 180,361 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 180,361 | 157,389 |
Interest on capital lease payments | 132,842 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 132,842 | 143,478 |
Machinery and equipmentFootnote 10 | 49,912 | 286 | 18,475 | 668 | 437 | 101 | 4,412 | 215 | 31 | (6,427) | 68,110 | 74,094 |
Transportation and communications | 14,825 | 3,348 | 2,833 | 6,252 | 1,366 | 29,474 | 11,723 | 754 | 37 | (2,648) | 67,964 | 69,992 |
Interest and banking fees | 226 | 13 | 5 | 1 | 5 | 52,899 | 1 | 0 | 0 | (1,662) | 51,488 | 53,548 |
Expenses from seized property proceeds account (note 13) | 0 | 0 | 0 | 0 | 0 | 0 | 29,259 | 0 | 0 | 0 | 29,259 | 14,145 |
Other expenses | 74,891 | 3,997 | 7,240 | (2,211) | 53,329 | 798 | 5,671 | 1,788 | 0 | (128,987) | 16,516 | (57,154) |
Information | 1,939 | 329 | 2,099 | 1,104 | 279 | 2,847 | 9,391 | 11 | 98 | (2,892) | 15,205 | 23,379 |
Interest on obligation under public private partnership | 13,762 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 13,762 | 13,939 |
Reclassification of assets under construction | (71,490) | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | (71,490) | 53,043 |
Intradepartmental transactions | (316,468) | (28,013) | (152,182) | (94) | (44,096) | (568) | (11,607) | (11,439) | 0 | 564,467 | 0 | 0 |
Consolidated expenses | 4,314,144 | 351,911 | 269,451 | 299,292 | 174,354 | 123,708 | 177,921 | 31,504 | 3,414 | 0 | 5,745,699 | 5,312,102 |
Revenues | ||||||||||||
Sales of goods and information products | 1,546,373 | 262 | 87 | 0 | 0 | 0 | 2,737 | 0 | 0 | (59,531) | 1,489,928 | 1,306,871 |
Rentals | 877,618 | 0 | 1,141 | 0 | 0 | 0 | 0 | 0 | 0 | (23,441) | 855,318 | 798,510 |
Services of a non-regulatory nature | 66,189 | 225,742 | 157,590 | 94 | 158,280 | 946 | 127,933 | 23,614 | 0 | (276,181) | 484,207 | 489,967 |
Other revenues | 360,561 | 8,148 | 20,950 | 23,276 | 5,873 | 371 | 15,327 | 2,840 | 0 | (204,781) | 232,565 | 71,664 |
Services of a regulatory nature | 6,004 | 0 | 642 | 132,208 | 0 | 19,239 | 0 | 0 | 0 | (533) | 157,560 | 164,904 |
Revenues from seized property proceeds account (note 13) | 0 | 0 | 0 | 0 | 0 | 0 | 26,274 | 0 | 0 | 0 | 26,274 | 32,686 |
Revenues earned on behalf of Government | (146,102) | (8,111) | (17,844) | (23,429) | (3) | (1,180) | (16,568) | (2,840) | 0 | 0 | (216,077) | (109,872) |
Intradepartmental transactions | (316,468) | (28,013) | (152,182) | (94) | (44,096) | (568) | (11,607) | (11,439) | 0 | 564,467 | 0 | 0 |
Consolidated revenues | 2,394,175 | 198,028 | 10,384 | 132,055 | 120,054 | 18,808 | 144,096 | 12,175 | 0 | 0 | 3,029,775 | 2,754,730 |
Net cost of operations | 1,919,969 | 153,883 | 259,067 | 167,237 | 54,300 | 104,900 | 33,825 | 19,329 | 3,414 | 0 | 2,715,924 | 2,557,372 |
Services of a non-regulatory nature are mainly comprised of special accommodation and real property services, real property project management services, translation services, as well as freight services, material transportation and travel procurement.
Services of a regulatory nature are mainly comprised of cost recovery for services provided to administer the Public Service Superannuation Act (PSSA) and for payment services for Receiver General functions.
17. Comparative figures
Comparative figures have been reclassified to conform to the current year's presentation.
- Date modified: