ARCHIVED - Military Police Complaints Commission of Canada

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SECTION III — SUPPLEMENTARY INFORMATION

Organizational Information

The following organizational chart represents the Commission in relation to the restructuring of its program activities.

Please click here to enlarge

* The Commission relies on a pool of qualified contract investigators

How to reach the Commission

• Call our information line
  (613) 947-5625 or toll free at 1-800-632-0566
• Send us a fax:
  (613) 947-5713 or toll free at 1-877-947-5713
• Send us a letter:
  Military Police Complaints Commission
  270 Albert Street, 10th
  Ottawa, ON K1P 5G8
• Visit us at the above address for a private consultation - appointments are recommended
• E-mail us:
  commission@mpcc-cppm.gc.ca
• Visit our website:
  www.mpcc-cppm.gc.ca
• Media inquiries:
  (613) 947-5668 or e-mail media@mpcc-cppm.gc.ca

Table 1: Comparison of Planned to Actual Spending (including FTEs)

	2004–05	2005–06	2006–2007
(in thousands)	Actual	Actual	Main Estimates	Planned Spending	Total Authorities	Actual
Complaints Resolution	2,985	2,703	3,416	3,416	3,539	2,837
Total	2,985	2,703	3,416	3,416	3,539	2,837
Less: Non Respendable revenue Plus: Cost of services received without charge *	109	154		154		127
Net cost of Department	3,094	2,857		3,569	3,539	2,964
Full Time Equivalents	16	15		16	16	16

*Employer's share of Public Service Insurance Plan; the Commission pays its accommodation costs, included in Complaints Resolution, ($149 thousand) directly to Public Works and Government Services Canada

Table 2: Resources by Program Activity

	2006–2007 Budgetary ($000)
Program Activity	Operating	Total: Net Budgetary Expenditures	Total
Complaints Resolution
Main Estimates	3,416	3,416	3,416
Planned Spending	3,416	3,416	3,416
Total Authorities	3,539	3,539	3,539
Actual Spending	2,837	2,837	2,837

Table 3: Voted and Statutory Items

Vote or Statutory Item		2006–2007 (in thousands)
	Truncated Vote or Statutory Wording	Main Estimates	Planned Spending	Total Authorities	Actual
20	Program Expenditures	3,119	3,119	3,331	2,629
(S)	Contributions to employee benefit plans	297	297	208	208
	Total	3,416	3,416	3,539	2,837

Table 4: Services Received Without Charge

(in thousands)	2006–2007
Contributions covering employers' share of employees' insurance premiums and expenditures paid by TBS (excluding revolving funds)	154
Total 2006–2007 services received without charge	154

Table 5: Response to Audits for Fiscal Year 2006–2007

External Audits

Public Service Commission Follow-up Audit of the Military Police Complaints Commission — report issued October 2006

http://www.psc-cfp.gc.ca/audit-verif/reports/2006/mpcc-followup/index_e.htm

Overall response of the Military Police Complaints Commission: The follow-up audit makes several valuable observations and suggestions including those related to the Policy on Area of Selection, the file documentation, and the comprehensive monitoring system. The Commission will implement these suggestions. The Commission will also maintain its communications approach which proved to be timely, effective and efficient. In addition, the annual plans such as the training plan and the Integrated Business and Human Resources Plan will continue to be updated regularly. The Commission is committed to its continuous learning program for staffing and other human resources activities. All these activities will take place with the aim of continuously improving performance in these areas.

Table 6: YEAR END FINANCIAL STATEMENTS

MILITARY POLICE COMPLAINTS COMMISSION

Statement of Management Responsibility

Responsibility for the integrity and objectivity of the accompanying financial statements of the Military Police Complaints Commission (Complaints Commission) for the year ended March 31, 2007 and all information contained in these statements rests with the Complaints Commission's management. 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 managements' 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 the Complaints Commission's financial transactions. Financial information submitted to the Public Accounts of Canada and included in the Complaints Commission's 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 divisions of responsibility, and by communication programs aimed at ensuring that regulations, policies, standards and managerial authorities are understood throughout the Complaints Commission.

The financial statements of the Complaints Commission have not been audited.

Peter A. Tinsley

Chair

Stanley Blythe

 

Senior Financial Officer

Ottawa, Canada

Date: August 16, 2007

MILITARY POLICE COMPLAINTS COMMISSION
Statement of Operations (Unaudited)
For the Year Ended March 31
(in dollars)

	2007	2006
Operating Expenses    Complaints Resolution
Salaries and employee benefits	1,475,597	1,662,949
Professional and special services	997,668	625,652
Accommodation	148,813	154,097
Transportation and telecommunications	94,734	114,539
Utilities, materials and supplies	66,035	138,801
Amortization of tangible capital assets	41,173	36,582
Information	32,929	76,401
Rentals	10,086	16,780
Other	6,212	1,779
Net Cost of Operations	2,873,247	2,827,580
The accompanying notes form an integral part of these financial statements.

MILITARY POLICE COMPLAINTS COMMISSION
Statement of Financial Position (Unaudited)
For the Year Ended March 31
(in dollars)

	2007	2006
Assets
Financial assets
Accounts Receivable and advances (note 4)	107,154	169,405
Non-financial assets
Prepaid expenses	-	2,889
Tangible capital assets (note 5)	162,770	115,137
Total non-financial assets	162,770	118,026
TOTAL	269,924	287,431
Liabilities
Accounts payable and accrued liabilities	205,520	403,156
Vacation pay and compensatory leave	78,107	65,951
Employee severance benefits (note 6)	214,637	272,827
Total liabilities	498,264	741,934
Equity of Canada	(228,340)	(454,503)
TOTAL	269,924	287,431
The accompanying notes form an integral part of these financial statements.

MILITARY POLICE COMPLAINTS COMMISSION
Statement of Financial Position (Unaudited)
For the Year Ended March 31
(in dollars)

	2007	2006
Equity of Canada (beginning of year)	(454,503)	(319,246)
Net cost of operations	(2,873,247)	(2,827,580)
Current year appropriations used (note 3)	2,836,971	2,702,599
Change in net position in the Consolidated Revenue Fund (note 3)	134,999	(164,196)
Services provided without charge by other government departments (note 7)	127,440	153,920
Equity of Canada (end of year)	(228,340)	(454,503)
The accompanying notes form an integral part of these financial statements.

MILITARY POLICE COMPLAINTS COMMISSION
Statement of Financial Position (Unaudited)
For the Year Ended March 31
(in dollars)

	2007	2006
Operating Activities
Net cost of operations	2,873,247	2,827,580
Non-cash items:
Amortization of tangible capital assets	(41,173)	(36,582)
Services provided without charge (note 7)	(127,440)	(153,920)
Variations in Statement of Financial Position
Increase (decrease) in receivables and advances and prepaids	(65,140)	(46,049)
Decrease (increase) in liabilities	243,670	(116,126)
Cash used by operating activities	2,883,164	2,474,903
Capital Investment activities
Acquisitions of tangible capital assets	88,807	63,500
Cash used by capital investment activities	88,807	63,500
Net cash provided by Government	(2,971,971)	(2,538,403)
The accompanying notes form an integral part of these financial statements.

MILITARY POLICE COMPLAINTS COMMISSION

Notes to the Financial Statements (Unaudited)

1.    Authority and Objectives

The Military Police Complaints Commission (Complaints Commission) is a quasi-judicial agency, which reports to Parliament through the Minister of National Defence. It is a civilian body, external and independent of the Department of National Defence (DND) and the Canadian Forces (CF). The Commission was established in the fall of 1999 under Part IV of the National Defence Act (Sections 250.1 to 250.53). Its mandate is to monitor and review complaints about the conduct of the military police in performance of their policing duties or functions and to deal with complaints of interference in military police investigations.

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 Complaints Commission is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Complaints Commission do not parallel financial reporting according to Canadian 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 Complaints Commission operates within the Consolidated Revenue Fund (CRF) which is administered by the Receiver General for Canada. All cash received by the Complaints Commission is deposited to the CRF and all cash disbursements made by the Complaints Commission 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.

c)    Change in net position in the consolidated revenue fund

The change is the difference between the net cash provided by Government and appropriations used in a year. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.

d)    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 such as the employer's contribution to the health and dental insurance plans are recorded as operating expenses at their estimated cost.

e)    Employee future benefits

1. Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer plan administered by the Government of Canada. The Complaints Commission's contributions to the Plan are charged to expenses in the year incurred and represent the total Complaints Commission obligation to the Plan. Current legislation does not require the Complaints Commission to make contributions for any actuarial deficiencies of the Plan.
2. 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.

f)    Accounts receivable and advances

Accounts receivable and advances are stated at amounts expected to be ultimately realized; a provision is made for receivables where recovery is considered uncertain.

g)    Tangible capital assets

All tangible capital assets and leasehold improvements having an initial cost of $3,000 or more are recorded at their acquisition cost. The Complaints Commission does not capitalize intangibles, works of art and historical treasures that have cultural, aesthetic or historical value.

Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:

Asset Class	Amortization Period
Informatics hardware	3 - 4 years
Equipment	3 - 5 years
Leasehold improvements	10 years

h)    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 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 Complaints Commission receives 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 Complaints Commission 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:

	2007	2006
	(in dollars)
Net cost of operations	2,873,247	2,827,580
Adjustments for items affecting net cost of operations but not affecting appropriations
Add (Less):
Services provided without charge by other government departments	(127,440)	(153,920)
Amortization of tangible capital assets	(41,173)	(36,582)
Other	(2,503)	-
Decrease (Increase) in employee severance benefits liability	58,190	(1,379)
Refund of previous year expenses	-	5,768
Decrease (Increase) in vacation pay and compensatory leave liability	(12,156)	(5,200)
	2,748,165	2,636,267
Adjustments for items not affecting net cost but affecting appropriations
Add: Tangible capital asset acquisition	88,806	63,500
Increase in prepaid expenses	-	2,832
Current year appropriations used	2,836,971	2,702,599

(b) Appropriations provided and used

	Appropriations Provided
	2007	2006
	(in dollars)
Vote 20 - Operating expenditures	3,331,000	3,791,000
Statutory amounts	208,043	237,678
Less: Lapsed appropriations: Operating	(702,072)	(1,326,079)
Current year appropriations used	2,836,971	2,702,599

(c) Reconciliation of net cash provided by Government to current year appropriations used

	2007	2006
	(in dollars)
Net cash provided by Government	2,971,970	2,538,403
Change in net position in the Consolidated Revenue Fund
Refund of previous year expenses	-	5,768
Decrease (Increase) in accounts receivable and advances	62,251	46,049
(Decrease) Increase in accounts payable and accrued liabilities	(197,636)	109,547
Other adjustments	386	2,832
Current year appropriations used	2,836,971	2,702,599

4.    Accounts Receivable and Advances

The following table presents details of accounts receivable and advances.

	2007	2006
	(in dollars)
Receivables from other Federal Government departments and agencies	106,654	168,905
Employee advances	500	500
Total	107,154	169,405

5.    Tangible Capital Assets (in dollars)

Cost
Capital asset class	Opening balance	Acquisitions and transfers	Disposals transfers and write-offs	Closing balance
Informatics hardware	389,123	25,295	(165,824)	248,594
Equipment	-	165,824	-	165,824
Leasehold improvements	-	63,511	-	63,511
Total	389,123	254,630	(165,824)	477,929
Accumulated amortization
Capital asset class	Opening balance	Amortization and transfers	Disposals transfers and write-offs	Closing balance
Informatics hardware	273,986	40,114	(165,824)	148,276
Equipment	-	165,824	-	165,824
Leasehold improvements	-	1,059	-	1,059
Total	273,986	206,997	(165,824)	315,159
Capital asset class			2007 Net Book Value	2006 Net book value
Informatics hardware			100,318	115,137
Equipment			-	-
Leasehold improvements			62,452	-
Total			162,770	115,137
Amortization expense for the year ended March 31, 2007 is $41,173 (2006 is $36,582).

6.    Employee Benefits

a)    Pension benefits

The Complaints Commission's employees participate in 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 Complaints Commission contribute to the cost of the Plan. The 2006–07 expense amounts to $153,325 ($175,000 in 2005–06) which represents approximately 2.2 times (2.6 in 2005–06) the contributions by employees.

The Complaints Commission'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 Complaints Commission 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:

	2007	2006
	(in dollars)
Accrued benefit obligation, beginning of year	272,827	271,448
Expense for year	(58,190)	45,891
Benefits paid during the year	-	(44,512)
Accrued benefit obligation, end of year	214,637	272,827

7.    Related Party Transactions

The Complaints Commission is related as a result of common ownership to all Government of Canada departments, agencies and Crown Corporations. The Complaints Commission enters into transactions with these entities in the normal course of business and on normal trade terms. Also, during the year, the Complaints Commission 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 Complaints Commission received without charge from another department the employer's contribution to the health and dental insurance plans. This service without charge has been recognized in the Complaint Commission's Statement of Operations as follows:

	2007	2006
	(in dollars)
Employer's contribution to health and dental insurance plans	127,440	153,920

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 cost 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 Complaints Commission's Statement of Operations.

b)    Payables outstanding at year-end with related parties:

	2007	2006
	(in dollars)
Accounts payable to other government departments and agencies	43,141	143,003

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