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CICS Organization Structure
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CICS services include pre-conference planning and coordination; the set-up of conference site facilities; secretaryship; interpretation; the translation, printing, distribution and control of documents; media relations; security; and the provision of technical equipment and secretarial and technical assistance which includes informatics.
In addition to the above conference services which are available anywhere in Canada, a document archives is maintained by the Secretariat for the use of governments. The Secretariat has also its world wide web site containing not only pertinent information on the organization and its activities but most importantly, conference communiqués released immediately after the close of
major conferences we serve.
2004-2005 Actual |
2005-2006 Actual |
2006-2007 |
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Main Estimates |
Planned Spending |
Total Authorities |
Actual |
|||
Canadian Intergovernmental Conference Secretariat |
5.6 |
5.4 |
6.4 |
6.4 |
6.4 |
5.4 |
Less: Non-Respendable revenue |
1.1 |
1.1 |
1.1 |
1.1 |
1.1 |
1.2 |
Plus: Cost of services received without charge |
0.5 |
0.5 |
0.6 |
0.6 |
0.6 |
0.6 |
Net cost of Agency |
5.0 |
4.8 |
5.9 |
5.9 |
5.9 |
4.8 |
Full Time Equivalents |
31 |
31 |
36 |
31 |
36 |
32 |
Table 2: Resources by Program Activity
($ millions)
2006-2007 |
||||
Budgetary |
||||
Canadian Intergovernmental Conference Secretariat |
Operating |
Total: Gross Budgetary Expenditures |
Less: Respendable Revenue |
Total: Net Budgetary Expenditure |
Main Estimates |
6.4 |
6.4 |
1.1 |
5.3 |
Planned Spending |
6.4 |
6.4 |
1.1 |
5.3 |
Total Authorities |
6.4 |
6.4 |
1.1 |
5.3 |
Actual Spending |
5.4 |
5.4 |
1.2 |
4.2 |
Table 3: Voted and Statutory Items
($ millions)
2006-2007 |
|||||
Vote or Statutory Item |
Canadian Intergovernmental Conference Secretariat |
Main Estimates |
Planned Spending |
Total Authorities |
Total Actuals |
5 |
Operating expenditures |
6.0 |
6.0 |
6.1 |
5.0 |
(S) |
Contributions to employee benefit plans |
0.4 |
0.4 |
0.3 |
0.3 |
Total |
6.4 |
6.4 |
6.4 |
5.3 |
Table 4: Services Received Without Charge
($ millions)
2006-2007 |
|
Accommodation provided by Public Works and Government Services Canada |
0.4 |
Contributions covering employers’ share of employees’ insurance premiums and expenditures paid by Treasury Board of Canada Secretariat (excluding revolving funds). Employer’s contribution to employees’ insured benefits plans and associated expenditures paid by TBS |
0.2 |
Total 2006-2007 Services received without charge | 0.6 |
Table 5: Source of Non-Respendable Revenue
($ millions)Actual 2004-2005 | Actual 2005-2006 |
2006-2007 |
||||
Main Estimates |
Planned Revenue |
Total Authorities |
Actual |
|||
Canadian Intergovernmental Conference Secretariat |
||||||
Transfer payments from other governments (See Table 5a) |
1.1 |
1.1 |
1.2 |
1.2 |
1.2 |
1.2 |
Miscellaneous Revenues |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
0.0 |
Total |
1.1 |
1.1 |
1.2 |
1.2 |
1.2 |
1.2 |
Table 5(A): Provincial Contributions Towards CICS’ Budget
Table 6: Resource Requirement by Branch or Sector
($ millions)Canadian Intergovernmental Conference Secretariat |
Main Estimates |
Total Planned Spending |
Total Authorities |
Actual |
Executive Branch |
0.3 | 0.3 | 0.3 | 0.3 |
Conference Services |
4.6 |
4.6 |
4.4 |
3.7 |
Information Services |
0.9 |
0.9 |
0.9 |
0.8 |
Corporate Services |
0.6 |
0.6 |
0.6 |
0.6 |
Total |
6.4 |
6.4 |
6.4 |
5.4 |
Table 7: Unaudited Financial Statements of
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CANADIAN INTERGOVERNMENTAL CONFERENCE SECRETARIAT |
Year ended March 31, 2007
Canadian Intergovernmental Conference Secretariat (CICS)
Management Responsibility for Financial Statements
Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2007 and all information contained in this report rests with the Canadian Intergovernmental Conference Secretariat (CICS) management. For the purpose of this document, CICS will be referred to as the Agency.
These financial statements have been prepared by management in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.
Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management’s best estimates and judgment and gives due consideration to materiality. To fulfil its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the Agency’s financial transactions. Financial information submitted to the Public Accounts of Canada and included in the Departmental Performance Report is consistent with these financial statements.
Management maintains a system of financial management and internal control designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are in accordance with the Financial Administration Act, are executed in accordance with prescribed regulations, within Parliamentary authorities, and are properly recorded to maintain accountability of Government funds. Management also seeks to ensure the objectivity and integrity of data in its financial statements by careful selection, training and development of qualified staff, by organizational arrangements that provide appropriate division of responsibility, and by communication programs aimed at ensuring that regulations, policies, standards and managerial authorities are understood throughout the Agency.
The financial statements of the Agency have not been audited.
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André M. McArdle, Secretary | Mara Indri-Skinner | |
Ottawa, Canada | Assistant Secretary and | |
August 13, 2007 | Senior Financial Office | |
Ottawa, Canada | ||
August 13, 2007 |
CANADIAN INTERGOVERNMENTAL CONFERENCE SECRETARIAT
Statement of Operations (unaudited)
For the Year ended March 31, 2007
($ Dollars)
2007 | 2006 |
Expenses | |||
Salaries and employee benefits | $2,711,483 | $2,573,839 | |
Transportation and communication | 1,033,289 | 1,179,779 | |
Rentals | 1,064,172 | 928,842 | |
Professional and special services | 731,427 | 797,740 | |
Amortization of tangible capital assets | 141,464 | 154,846 | |
Utilities, materials and supplies | 109,509 | 98,632 | |
Repairs and upkeep | 91,165 | 92,787 | |
Information | 23,848 | 37,748 | |
Gain (loss) on disposal of tangible capital assets |
1,263 | 0 | |
Miscellaneous | 9 | 0 |
Total Expenses | $5,907,629 | $5,864,213 |
Revenues | |||
Provincial contributions | $1,168,800 | $1,093,500 | |
Miscellaneous revenues | 416 | 348 |
Total | $1,169,216 | $1,093,848 |
Net Cost of Operations | $4,738,412 | $4,770,365 |
Statement of Financial Position (unaudited)
As at March 31, 2007
($ Dollars)
2007 | 2006 |
Assets | |||
Financial Assets | |||
Accounts receivable and advances (Note 4) | $234,192 | $111,821 | |
Non-Financial Assets | |||
Tangible capital assets (Note 5) | 266,123 | 286,625 |
Total | $500,315 | $398,446 |
Liabilities | |||
Accounts Payable and accrued liabilities (Note 6) | $461,090 | $527,829 | |
Vacation and compensatory leave | 93,153 | 86,798 | |
Employee severance benefits (Note 7) | 294,563 | 270,006 |
Total Liabilities | $848,806 | $884,633 |
Equity of Canada | ($348,491) | ($486,187) |
Total | $500,315 | $398,446 |
Statement of Equity of Canada (unaudited)
For the Year ended March 31
($ Dollars)
2007 | 2006 |
Equity of Canada, beginning of year | ($486,187) | ($408,611) | |
Net cost of operations | (4,738,412) | (4,770,365) | |
Current year appropriations used (Note 3b) | 5,282,532 | 5,395,129 | |
Revenue not available for spending | (1,169,216) | (1,093,848) | |
Change in net position in the Consolidated Revenue Fund (Note 3c) | 188,863 | (92,165) | |
Services provided without charge by other government departments (Note 8) | 573,930 | 483,673 |
Equity of Canada, end of year | ($348,490) | ($486,187) |
Statement of Cash Flows (unaudited)
For the Year ended March 31, 2007
($ Dollars)
2007 | 2006 |
Operating activities | |||
Net Cost of Operations | $4,738,412 | $4,770,365 | |
Non-cash items: | |||
Amortization of tangible capital assets | (141,464) | (154,846) | |
Gain (loss) on disposal of tangible capital assets | (1,263) | 0 | |
Services provided without charge by other government departments | (573,930) | (483,673) | |
Variations in statement of Financial Position | |||
Decrease (increase) in accounts payable and accrued liabilities | 66,739 | (59,518) | |
Increase (decrease) in accounts receivables and advances | 122,371 | (30,701) | |
Vacation pay and compensatory leave | (6,355) | (382) | |
Employee severance benefits | (24,556) | 4,684 |
Cash Used by Operating Transactions | $4,179,954 | $4,045,929 | |
Capital investment activities | |||
Acquisition of tangible capital assets | 122,225 | 163,187 | |
Financing activities |
Net Cash Provided by Government of Canada | $4,302,179 | $4,209,116 |
Notes to the Financial Statements
For the Year Ended March 31, 2007
1. Authority and objectives
The Canadian Intergovernmental Conference Secretariat (CICS) was designated an Agency within the Government of Canada in November 1973, by an Order-in-Council. The Secretariat is an Agency of the Federal and Provincial governments. The Agency is named in Section II of the Financial Administration Act and reports to Parliament through the President of the Queen's Privy Council for Canada.
The mandate of the Agency is to excel in the planning, conduct and serving of senior intergovernmental conferences. The objective of the program is to relieve client departments, in virtually all sectors of government activity, of the numerous technical and administrative tasks associated with the planning and conduct of such conferences, thereby enabling them to concentrate on the substantive issues. The Agency not only provides services to the federal- provincial-territorial meetings, but as well to provincial-territorial conferences.
2. Summary of Significant Accounting Policies
The financial statements have been prepared in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.
Significant accounting policies are as follows:
(a) Parliamentary appropriations:
The Agency is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Agency do not parallel financial canadian reporting according to generally accepted accounting principles since appropriations are primarily based on cash flow requirements. Consequently, items recognized in the statement of operations and the statement of financial
position are not necessarily the same as those provided through appropriations from Parliament. Note 3 provides a high-level reconciliation between the bases of reporting.
(b) Net Cash Provided by Government:
The Agency operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Agency is deposited to the CRF and all cash disbursements made by the Agency are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements including transactions between
departments of the federal government.
Notes to the Financial Statements
(c) Change in net position in the Consolidated Revenue Fund (CRF):
The net change in the CRF is the difference between the net cash provided by Government and appropriations used in a year, excluding the amount of non-respendable revenue recorded by the Agency. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.
(d) Revenues:
Revenue relating to the provincial support of the operations of the Agency is recognized in the period in which the funds are received.
Other revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues.
(e) Expenses:
Expenses are recorded on the accrual basis.
Vacation pay and compensatory leave are expensed as the benefits accrue to employees under their respective terms of employment.
Services provided without charge by other government departments for accommodation, the employer's contribution to the health and dental insurance plans are recorded as operating expenses at their estimated cost.
(f) Employee future benefits:
i. Pension benefits: Eligible employees participate in the Public Service Superannuation Pension Plan, a multiemployer plan administered by the Government of Canada. The department's contributions to the Plan are charged to expenses in the year incurred and represent the total departmental obligation to the Plan. Current legislation does not require the department to make contributions for any actuarial deficiencies of the Plan.
ii. Severance benefits: Employees are entitled to severance benefits under labour contracts or conditions of employment. These benefits are accrued as employees render the services necessary to earn them. 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.
Notes to the Financial Statements
(g) Accounts and advances receivable:
These are stated at amounts expected to be ultimately realized; a provision is made for receivables where recovery is considered uncertain.
(h) Tangible capital assets:
All tangible capital assets having an initial cost of $2,000 or more are recorded at their acquisition cost. The Agency does not capitalize intangibles, works of arts and historical treasures that have cultural, aesthetic or historical value, assets located on Indian reserves and museum collections.
Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:
Furniture, furnishings and office equipment | 5 years |
Informatics hardware | 3 years |
(i) 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 resonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded. If the likelihood is not determinable or an amount cannot be
reasonably estimated, the contingency is disclosed in the notes to the financial statements.
(j) Measurement uncertainty:
The preparation of these financial statements in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses reported in the financial statements. At the time of
preparation of these statements, management believes the estimates and assumptions to be reasonable. The most significant items where estimates are used are the liability for employee severance 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 financial statements in the year they become known.
3. Parliamentary Appropriations
The Agency receives most of its funding through annual Parliamentary appropriations. Items recognized in the statement of operations and the statement of financial position in one year may be funded through Parliamentary appropriations in prior, current or future years. Accordingly, the Agency 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 cost of operations to current year appropriations used: |
($ Dollars)
2007 | 2006 |
Net cost of operations | $4,738,412 | $4,770,365 | |
Adjustments for items affecting net costs of operations but not affecting appropriations: | |||
Add (Less): | |||
Services provided without charge by other government departments | (573,930) | (483,673) | |
Amortization of tangible capital assets | (141,464) | (154,846) | |
Revenue not available for spending | 1,169,216 | 1,093,848 | |
(Loss) gain on disposal of tangible capital assets | (1,263) | 0 | |
Vacation pay and compensatory leave | (6,355) | (382) | |
Employee Severance Benefits | (24,556) | 4,684 | |
Other | 247 | 1,946 | |
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Sub-Total | $5,160,307 | $5,231,942 |
Adjustments for items not affecting net cost of operations but affecting appropriations: | |||
Add (Less): Acquisitions of tangible capital assets | 122,225 | 163,187 |
Current year appropriation used | $5,282,532 | $5,395,129 |
(b) Appropriations provided and used: | ($ Dollars) |
2007 | 2006 |
Vote 5 - Operating expenditures | $6,098,000 | $5,893,000 | |
Statutory amounts | 352,013 | 354,731 | |
Less: Lapsed appropriations: Operating | (1,167,481) | (852,602) |
Current year appropriation used | $5,282,532 | $5,395,129 |
(c) Reconciliation of net cash provided by Government to current year appropriations used: | ($ Dollars) |
2007 | 2006 |
Net cash provided by Government | $4,302,179 | $4,209,116 | |
Revenue not available for spending | 1,169,216 | 1,093,848 |
Sub-Total | $5,471,395 | $5,302,964 |
Change in net position in the Consolidated Revenue Fund | |||
Increase (decrease) in accounts receivable and advances | ($122,371) | $30,701 | |
Increase (decrease) in accounts payable and accrued liabilities | (66,739) | 59,518 | |
Other adjustments | 247 | 1,946 |
Sub-Total | ($188,863) | $92,165 |
Current year appropriations used | $5,282,532 | $5,395,129 |
($ Dollars)
Receivables and advances | 2007 | 2006 |
Receivables from other Federal Government departments and agencies | $127,392 | $97,182 | |
Receivables from external parties | 95,000 | 2,039 | |
Employee advances | 11,800 | 12,600 |
Total | $234,192 | $111,821 |
5. Tangible Capital Assets
Amortization expenses for the year ended March 31, 2007 amounted to $141,464 ($154,846 for 2005-2006).
6. Accounts Payable
($ Dollars)
Accounts Payable | 2007 | 2006 |
Ongoing - external parties | $168,956 | $326,978 | |
Salaries and wages | 113,038 | 81,575 | |
Other government departments and agencies | 179,096 | 119,276 |
Total | $461,090 | $527,829 |
7. Employee Benefits
(a) Pension benefits: The Agency's employees participate in the Public Service Pension 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 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Quebec Pension Plans benefits and they are indexed to inflation.
Both the employees and the Agency contribute to the cost of the Plan. The 2006-2007 expense amounts to $352,013 ($354,731 in 2005-2006), which represents approximately 2.2 times the contributions by employees.
The Agency's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.
(b) Severance benefits: The Agency provides severance benefits to its employees based on eligibility, years of service and final salary. These severance benefits are not pre-funded. Benefits will be paid from future appropriations. Information about the severance benefits, measured as at March 31, is as follows:
($ Dollars)
2007 | 2006 |
Accrued benefit obligation, beginning of year | $270,006 | $274,690 | |
Expense for the year | 24,556 | 5,961 | |
Benefits paid during the year | 0 | (10,645) | |
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Accrued benefit obligation, end of year | $294,562 | $270,006 |
8. Related party transactions
The Agency is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Agency enters into transactions with these entities in the normal course of business and on normal trade terms. Also, during the year, the Agency received services which were obtained without charge from other Government departments as presented in part (a).
(a) Services provided without charge:
During the year, the Agency received without charge from other government departments, accommodation and the employer's contribution to the health and dental insurance plans. These services without charge have been recongnized in the Agency's Statement of Operations as follows:
($ Dollars)
2007 | 2006 |
Accommodation | $373,130 | $314,173 | |
Employer's contribution to the health and dental insurance plans | 200,800 | 169,500 |
Total | $573,930 | $483,673 |
The Government has structured some of its administrative activities for efficiency and cost-effectiveness purposes so that one department performs these on behalf of all without charge. The costs of these services, which include payroll and cheque issuance services provided by Public Works and Government Services Canada are not included as an expense in the department's Statement of Operations.
(b) Payables and receivables at year-end with related parties:
($ Dollars)
2007 | 2006 |
Account receivables with other government departments and agencies | $127,392 | $97,182 | |
Accounts payable to other government departments and agencies | $179,096 | $119,276 |