This page has been archived.
Information identified as archived on the Web is for reference, research or recordkeeping purposes. It has not been altered or updated after the date of archiving. Web pages that are archived on the Web are not subject to the Government of Canada Web Standards. As per the Communications Policy of the Government of Canada, you can request alternate formats on the "Contact Us" page.
Table 1: Comparison of Departmental Planned Versus Actual Spending (as per the Existing Program Activity Architecture)
The table that follows offers a comparison of SWC's main estimates, planned spending, total authorities, and actual spending for fiscal year 2006–2007, plus historical figures for actual spending for fiscal years 2004–2005 and 2005–2006, using the Program Activity Architecture that was introduced in 2004–2005. Resources presented at the program activity level may overlap with more than one program activity.
Program activity |
($ millions) |
|||||
|
2004–2005 |
2005–2006 |
2006–2007 |
|||
|
Actual |
Actual |
Main estimates |
Planned spending a |
Total authorities b |
Actual |
Promote equitable public policy |
||||||
|
3.1 |
4.0 |
2.6 |
2.6 |
2.7 |
1.8 |
Build knowledge and organizational capacity on gender equality |
||||||
|
19.9 |
20.4 |
22.0 |
22.2 |
22.5 |
22.2 |
Total |
||||||
|
23.0 |
24.4 |
24.6 |
24.8 |
25.2 |
24.0 |
Less: Non-respendable revenue |
||||||
Plus: Cost of services received without charge c |
||||||
Total departmental spending |
||||||
|
24.1 |
26.0 |
26.2 |
26.4 |
26.8 |
25.6 |
Full time equivalents |
||||||
|
115 |
125 |
131 |
131 |
131 |
93 |
a In 2006–2007, SWC's total main estimates were $24.6 million. This was revised to a total budget available for use (that is, planned spending) of $24.8 million to reflect an increase of $0.2 million in grant funding received under a memorandum of understanding between Canadian Heritage and SWC regarding the implementation of the interdepartmental partnership with official languages communities.
b In comparison with planned spending, the total authorities include an increase of $0.4 million related to the 2005–2006 eligible operating budget carry-forward, and adjustments for collective agreements, government-wide procurement savings, additional grants and contributions funding (regarding the Memorandum of Understanding between Canadian Heritage and SWC regarding the implementation of the interdepartmental partnership with official languages communities), and employee benefits plan for a total net increase of $0.6 million.
c The $1.6 million in services received without charge during 2006–2007 includes accommodation provided by Public Works and Government Services Canada and contributions covering SWC's share of employee insurance premiums and expenditures paid by the Treasury Board Secretariat ($0.7 million).
Table 2: Use of Resources by Program Activities
The table that follows provides information on how resources are used by SWC's program activities for 2006–2007, in comparison with the resources voted by Parliament.
|
2006–2007 a ($ millions) |
||||||
|
|
Budgetary |
|
||||
Outcome/program activity b |
FTEs c |
Operating |
Grants |
Contributions and other transfer payments |
Total: |
Total: |
Total |
Gender equality and the full participation of women in the economic, social, cultural and political life of Canada. |
|||||||
1. Promote equitable public policy |
|||||||
|
23 |
2.6 |
– |
– |
2.6 |
2.6 |
2.6 |
|
23 |
2.6 |
– |
– |
2.6 |
2.6 |
2.6 |
|
23 |
2.7 |
– |
– |
2.7 |
2.7 |
2.7 |
|
10 |
1.8 |
– |
– |
1.8 |
1.8 |
1.8 |
2. Build knowledge and organizational capacity on gender equality |
|||||||
|
108 |
10.2 |
10.8 |
1.0 |
22.0 |
22.0 |
22.0 |
|
108 |
10.2 |
11.0 |
1.0 |
22.2 |
22.2 |
22.2 |
|
108 |
10.7 |
10.8 |
1.0 |
22.5 |
22.5 |
22.5 |
|
83 |
10.6 |
10.6 |
1.0 |
22.2 |
22.2 |
22.2 |
Main estimates |
131 |
12.8 |
10.8 |
1.0 |
24.6 |
24.6 |
24.6 |
Total planned |
131 |
12.8 |
11.0 |
1.0 |
24.8 |
24.8 |
24.8 |
Total authorities |
131 |
13.4 |
10.8 |
1.0 |
25.2 |
25.2 |
25.2 |
Total actuals |
93 |
12.4 |
10.6 |
1.0 |
24.0 |
24.0 |
24.0 |
a Roman font denotes main estimates and planned spending; italic font denotes total authorities (main, supplementary estimates and other adjustments); bold font denotes actual expenditures.
b Main estimates, total planned spending, total authorities and actual expenditures are presented for each program activity in consideration of SWC's Program Activity Architecture; resources are estimated and may span more than one program activity.
c Refer to the organizational chart as reported in SWC's 2006–2007 Report on Plans and Priorities, for planned FTEs. Based on SWC records, the actual FTE count represents employees who worked the entire year and a prorated count for those who worked less than a year.
Table 3: Voted and Statutory Items
The table that follows explains how Parliament votes resources for SWC.
Vote or statutory item |
Truncated vote or statutory wording |
2006–2007 |
|||
Main estimates |
Planned spending |
Total authorities |
Total actuals |
||
110 |
Operating expenditures |
11.5 |
11.5 |
12.1 |
11.1 |
115 |
Grants and contributions |
11.8 |
12.0 |
11.8 |
11.6 |
(S) |
Contributions to employee benefit plans |
1.3 |
1.3 |
1.3 |
1.3 |
|
TOTAL |
24.6 |
24.8 |
25.2 |
24.0 |
Table 4: Services Received Without Charge
The table that follows shows services received without charge by SWC.
2006–2007 |
($ millions) |
Accommodation provided by Public Works and Government Services Canada |
0.9 |
Contributions covering SWC's share of employee's insurance premiums and expenditures paid by Treasury Board Secretariat (8%) |
0.7 |
Salary and associated expenditures of legal services provided by the Department of Justice a |
0.0 |
Total 2005–2006 services received without charge |
1.6 |
a Salary and associated expenditures of legal services provided by the Department of Justice totalled $15,000 in 2006–2007.
Table 5: User Fees
A. User fee |
Fees for processing access requests made under the Access to Information Act |
|||
|
Fee type |
Other products and services |
||
Fee-setting authority |
Access to Information Act |
|||
Date last modified |
1992 |
|||
2006–2007 |
Forecast revenue ($) |
0 |
||
Actual revenue ($) |
145 |
|||
Full cost ($) |
105,800 |
|||
Performance standard a |
Response is to be provided within 30 days of receipt of the request. The response time may be extended, pursuant to section 9 of the Act. Notice of an extension is to be provided within 30 days of receipt of the request. The Access to Information Act provides further details: http://laws.justice.gc.ca/en/showtdm/cs/A-1 |
|||
Performance results a |
SWC responded to 19 access to information requests and 26 consultations from other government departments. SWC routinely waives fees in accordance with Treasury Board Secretariat guidelines |
|||
Planning years |
Fiscal year |
2007–2008 |
2008–2009 |
2009–2010 |
Forecast revenue ($) |
0 |
0 |
0 |
|
Estimated full cost ($) |
0 |
0 |
0 |
|
B. Date last modified |
N/A |
|||
C. Other information |
SWC collects user fees for information requests in accordance with the Access to Information Act. The total user fees collected in 2006–2007 included application, preparation, and search fees |
a According to prevailing legal opinion, where the corresponding fee introduction or most recent modification occurred before March 31, 2004:
Table 6: Policy on Service Standards for External Fees
In November 2004, Treasury Board ministers approved the Policy on Service Standards for External Fees. The Policy requires departments to report on the establishment of service standards for all external fees charged on a non-contractual basis. This policy applies to the fees charged for the processing of access requests filed under the Access to Information Act.
A. External fee |
Fees for processing access requests made under the Access to Information Act (ATIA) |
Service standard a |
Response is to be provided within 30 days of receipt of the request. The response time may be extended, pursuant to section 9 of the ATIA. Notice of an extension is to be provided within 30 days of receipt of the request. The ATIA provides further details: visit http://laws.justice.gc.ca/en/showtdm/cs/A-1 |
Performance result a |
SWC did its utmost to respond to the access to information requests in a timely, accurate, and efficient manner: 37% of the requests were processed within 30 days; 26% were the object of an extension sent within 30 days after receipt of the request; 63% of the access requests were processed after the 30 legislated days. |
Stakeholder consultation |
The service standard is established by the ATIA and associated Regulations. Consultations with stakeholders were undertaken by the Department of Justice and the Treasury Board Secretariat for amendments that occurred in 1986 and 1992. |
a As established pursuant to the Policy on Service Standards for External Fees,
Table 7: Transfer Payments Program (TPP)
The tables that follow summarize SWC's transfer payments at the program activity level.
Women's Program (voted) |
||
Start Date: 1973 |
End Date: ongoing |
Total 2006–2007 Funding: $10.8M |
Description: From April to September 2006 inclusive |
||
Description: The mandate of the WP is to provide technical and financial support to women's organizations and other partners seeking to advance equality for women by addressing women's economic, social, political and legal situation. Objectives: 1. To promote policies and programs within key institutions that take into account gender implications and the diversity of women's perspectives, and enable women to take part in decision-making processes; 2. To facilitate the involvement of women's organizations in the public-policy process; 3. To increase public understanding toward encouraging action on women's equality issues; and 4. To enhance the effectiveness of the work of women's organizations to improve the situation of women. Outcomes:
Expected results: Women participate in decision-making processes. Public understands and supports women's equality issues. Women's organizations take effective action to advance women's equality issues. |
||
Achieved results or progress made: Please refer to sub-activity 2.2 for details on key accomplishments. |
Table 7: Transfer Payments Program (cont'd)
|
2004–2005 |
2005–2006 |
2006–2007 |
|||
Program activity |
Actual |
Actual |
Planned spending a |
Total authorities |
Actual |
Variance |
Build knowledge and organizational capacity on gender equality |
||||||
Total grants |
10.8 |
11.0 |
11.0 |
10.8 |
10.6 |
0.4 |
Total for PA |
10.8 |
11.0 |
11.0 |
10.8 |
10.6 |
0.4 |
Total TPP |
10.8 |
11.0 |
11.0 |
10.8 |
10.6 |
0.4 |
Comments on variance: The variance of $0.4 million in comparing the total planned and actual costs consists of rounding to the nearest $0.1 million and a $0.3 million lapse in funding largely as a result of the rationalization of core functions following from an efficiency review performed by SWC during the last half of the fiscal year. The streamlining and consolidation of core functions will be completed in 2007–2008. This will enhance funding processes and practices, so as to increase efficiency and effectiveness in 2007–2008. |
||||||
Progress in addressing 2005 evaluation recommendations:
Results-based Management and Accountability Framework/Risk-Based Audit Frame-work (RMAF/RBAF): The WP Integrated RMAF/RBAF was developed to guide the implementation of required processes, control mechanisms, systems and Human Resources capacity for a efficient program delivery and effective performance management. The RMAF/RBAF is a tool to guide the implementation of the management commitments to addressing issues identified by the evaluation such as performance measurement, as well as others, including risk monitoring and mitigation, internal and recipient auditing, evaluation and reporting responsibilities. In 2008–2009, following its application for one year, the Integrated RMAF/RBAF will be reviewed to ensure that the appropriate data collection and analysis tools are in place, to refine activity and output measurements, and to address any outstanding issues related to the Performance Measurement Framework. Outcome database: SWC has invested considerable resources to address the lack of robust data needed to report on program performance. This Outcome Database is scheduled for piloting and application in 2007–2008. It will greatly enhance the program's capacity to collect and analyze data, to report on program performance, and to address a major information need. Recipient reporting: In response to the recommendation of the evaluation, SWC also took steps to enhance recipient accountability with regard to reporting by introducing a 10% holdback of payments to ensure that funding recipients fulfill final reporting requirements. In addition, a timeline has been set for the receipt of close out assessment forms, tools used to collect data at a project level and evaluation of program performance within a given fiscal year. |
a 2006–2007 planned spending for this transfer payment reflects figures reported in SWC's 2006–2007 Report on Plans and Priorities: it includes $0.1 million in additional funding in grants and contributions related to the Memorandum of Understanding with Canadian Heritage regarding the implementation of the interdepartmental partnership with the official languages communities. Figures also reflect 50% of the funding for the development of the Agenda for Gender Equality (AGE)–that is, $1.0 million received annually since 2000–2001, an additional $0.75 million received annually as of 2001–2002, and an additional final annual increase of $0.75 million from 2002–2003 until 2006–2007. Cumulatively, the annual budget available from AGE for transfer payments was $1.0 million in 2000–2001, $1.75 million in 2001–2002, and $2.5 million 2002–2003 until 2006–2007.
Table 7: Transfer Payments Program (cont'd)
Sisters-in-Spirit Initiative |
||||||||
Start date: May 2005 |
End date: March 31, 2010 |
Total 2006–2007 funding: $1.0 million |
||||||
Description: The Sisters-in-Spirit Initiative will complement ongoing government activities and lead to results that improve the situation of Aboriginal women including: research to assess the extent and causes of the violence and to monitor trends; increased knowledge and understanding on the part of policy-makers and stakeholders of the disadvantages and violence facing Aboriginal women; the development of tools to address racialized and sexualized violence and its root causes; informing policy direction and development focused on racialized and sexualized violence and better service delivery to assist Aboriginal women and their communities; and sustainability to address related issues. |
||||||||
Objectives, expected results, and outcomes: The Sisters-in-Spirit initiative will make a strong contribution to federal efforts by going beyond the focus on family violence to address racialized and sexualized violence against Aboriginal women, to determine its root causes and to inform policy direction and development. |
||||||||
Achieved results or progress made: SWC supported the work of Native Women's Association of Canada (NWAC) with other Aboriginal organizations and the federal government on activities aimed at determining the actual number of missing and murdered Aboriginal women, understanding the root causes of racialized and sexualized violence, and implementing programs, services and practices aimed at reducing and ultimately eliminating violence against Aboriginal women. SWC also worked with its provincial/territorial partners to implement these same goals. SWC helped develop collaborative strategic plans with federal partners, consulted key informants and provided advisory services to NWAC. SWC sought to enhance the capacity of NWAC and other Aboriginal organizations to participate in developing policies to combat violence against Aboriginal women through the Sisters-in-Spirit Joint Interdepartmental Working Group. |
||||||||
|
2004–2005 |
2005–2006 |
2006–2007 |
|||||
Program activity |
Actual |
Actual |
Planned spending a |
Total authorities |
Actual |
Variance |
||
Build knowledge and organizational capacity on gender equality |
||||||||
Total contributions |
n/a |
1.0 |
|
1.0 |
1.0 |
0 |
||
Total for PA |
n/a |
1.0 |
|
1.0 |
1.0 |
0 |
||
Total TPP |
n/a |
1.0 |
|
1.0 |
1.0 |
0 |
||
Comments on variance: N/A |
||||||||
Significant Audit and Evaluation Findings and URL(s) to Last Audit and/or Evaluation: The Sisters-in-Spirit independent management audit performed in the early part of 2007–2008 confirmed that the initiative by NWAC was conducted in compliance with the terms stipulated in the contribution agreement from SWC from September 15 to December 15, 2006. |
Table 8: Financial Statements of Departments and Agencies (Including Agents of Parliament) and Revolving Funds Financial Statements
The financial statements are prepared in accordance with accrual accounting principles. The unaudited supplementary information presented in the financial tables in the DPR is prepared on a modified cash basis of accounting in order to be consistent with appropriations-based reporting. Note 3(a) on page 38 reconciles these two accounting methods.
Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2007, and all information contained in these statements rests with 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 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 department's financial transactions. Financial information submitted to the Public Accounts of Canada and included in the department'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 department.
The financial statements of the Department have not been audited.
|
|
|
Clare Beckton |
|
Cindy Paquette |
|
|
|
|
|
|
Date |
|
Date |
Table 8: Financial Statements (cont'd)
Statement of Operations (Unaudited)
|
2007 |
2006 |
||
for the year ended March 31 |
Build knowledge and organizational capacity on gender equality |
Promote equitable public policy |
Total |
(Restated– Note 9) Total |
Expenses |
|
|
|
|
Transfer payments |
|
|
|
|
Payments to provincial non-profit organizations |
7,310,743 |
0 |
7,310,743 |
6,821,153 |
Payments to national organizations |
4,302,325 |
0 |
4,302,325 |
4,447,699 |
|
|
|||
|
11,613,068 |
0 |
11,613,068 |
11,268,852 |
Operating expenses |
|
|
|
|
Salaries and employee benefits |
7,887,219 |
1,697,991 |
9,585,210 |
10,216,935 |
Professional and special services |
1,417,507 |
229,959 |
1,647,466 |
1,981,901 |
Travel and relocation |
261,138 |
68,560 |
329,698 |
674,124 |
Accommodation |
817,887 |
175,294 |
993,181 |
900,000 |
Information |
358,441 |
16,003 |
374,444 |
422,657 |
Communication |
238,719 |
29,258 |
267,977 |
271,036 |
Amortization |
75,289 |
14,685 |
89,974 |
187,048 |
Repairs |
131,370 |
24,323 |
155,693 |
134,369 |
Equipment rentals |
50,783 |
12,218 |
63,001 |
102,979 |
Utilities, material and supplies |
(1,048) |
6,018 |
4,970 |
43,509 |
Equipment |
13,548 |
2,100 |
15,648 |
21,152 |
Miscellaneous |
803 |
143 |
946 |
505 |
|
||||
|
11,251,656 |
2,276,552 |
13,528,208 |
14,956,215 |
|
22,864,724 |
2,276,552 |
25,141,276 |
26,225,067 |
Revenues |
|
|
|
|
Proceeds from the disposal of Crown assets |
78 |
15 |
93 |
0 |
|
||||
|
78 |
15 |
93 |
0 |
Net cost of operations |
22,864,646 |
2,276,537 |
25,141,183 |
26,225,067 |
The accompanying notes form an integral part of these financial statements.
Table 8: Financial Statements (cont'd)
Statement of Financial Position (Unaudited)
as at March 31 |
2007 |
2006 |
(in dollars) |
|
(Restated – Note 9) |
Assets |
|
|
Financial assets |
|
|
Accounts receivable and advances (Note 4) |
108,102 |
210,901 |
Non-financial assets |
|
|
Tangible capital assets (Note 5) |
99,031 |
114,718 |
|
||
|
99,031 |
114,718 |
|
207,133 |
325,619 |
Liabilities and equity of Canada |
|
|
Liabilities |
|
|
Accounts payable and accrued liabilities |
2,603,065 |
625,437 |
Vacation pay and compensatory leave (Note 6) |
333,046 |
445,178 |
Employee severance benefits (Note 7) |
1,438,018 |
1,794,814 |
|
4,374,129 |
2,865,429 |
Equity of Canada |
(4,166,996) |
(2,539,810) |
|
207,133 |
325,619 |
The accompanying notes form an integral part of these financial statements.
Statement of Equity (Unaudited)
for the year ended March 31 |
2007 |
2006 |
(in dollars) |
|
(Restated – Note 9) |
Equity of Canada, beginning of year |
(2,539,810) |
(2,537,326) |
Net cost of operations |
(25,141,183) |
(26,225,067) |
Current year appropriations used (Note 3) |
24,048,520 |
24,368,196 |
Revenue not available for spending |
(93) |
0 |
Change in net position in the Consolidated Revenue Fund (Note 3) |
(2,105,835) |
349,680 |
Services provided without charge by other government departments (Note 8) |
1,571,405 |
1,504,707 |
Equity of Canada, end of year |
(4,166,996) |
(2,539,810) |
The accompanying notes form an integral part of these financial statements.
Table 8: Financial Statements (cont'd)
Statement of Cash Flow (Unaudited)
for the year ended March 31 |
2007 |
2006 |
(in dollars) |
|
(Restated – Note 9) |
Operating activities |
|
|
Net cost of operations |
25,141,183 |
26,225,067 |
Non-cash items: |
|
|
Amortization of tangible capital assets |
(89,974) |
(187,048) |
Services provided without charge by other government departments (Note 8) |
(1,571,405) |
(1,504,707) |
Variations in Statement of Financial Position: |
|
|
Decrease (increase) in liabilities |
(1,508,700) |
104,378 |
Increase in prepaid expenses |
0 |
0 |
Increase (decrease) in accounts receivable and advances |
(102,799) |
17,662 |
|
21,868,305 |
24,655,352 |
Capital investment activities |
|
|
Acquisitions of tangible capital assets (Note 5) |
74,287 |
62,524 |
|
74,287 |
62,524 |
Financing activities |
|
|
Net cash provided by Government of Canada |
(21,942,592) |
(24,717,876) |
|
(21,942,592) |
(24,717,876) |
Net cash used |
0 |
0 |
The accompanying notes form an integral part of these financial statements.
Notes to the Financial Statements (Unaudited)
1. Authority and purpose
Status of Women Canada (SWC) was established by the Government of Canada in 1976 to "co-ordinate policy with respect to the status of women and administer related program" (Order in Council 1976-779). The mandate of SWC is further guided by the Canadian Charter of Rights and Freedoms , as well as by Canada's adherence to the Convention on the Elimination of All Forms of Discrimination against Women and its renewed commitment to implement the United Nations' Beijing Platform for Action (1995 and 2005). SWC plays a key role in fulfilling the Government of Canada's commitment to building a society that is inclusive and respectful of all Canadians by promoting equitable public policy and building knowledge and organizational capacity on gender equality. We promote equality and the full participation of girls and women in Canada.
Strategic outcome: Gender equality and the full participation of women in the economic, social, cultural and political life of Canada. To achieve real progress on gender equality, SWC is firmly committed to consulting and acting in partnership with non-government organizations, provincial and territorial governments, researchers, the private sector, foreign governments and international organizations.
Program activities:
2. 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 department is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the department do not parallel financial 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 department operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the department is deposited to the CRF and all cash disbursements made by the department 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 in net position in the Consolidated Revenue Fund 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 department. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.
(d) Revenues
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:
(f) Employee future benefits
(g) Accounts receivable
Accounts receivable 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 and leasehold improvements having an initial cost of $2,500 or more are recorded at their acquisition cost. The department does not capitalize intangibles, works of art and historical treasures that have cultural, aesthetic or historical value, assets located on Indian Reserves and museum collections.
Amortization of capital assets is done on a straight-line basis over the estimated useful life of the capital asset as follows:
Asset class |
Amortization period |
Machinery and equipment |
3–5 years |
Informatics hardware |
3–5 years |
Informatics purchased and developed software |
3 years |
Other equipment, including furniture |
5 years |
(i) 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 department 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 department 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:
(in dollars) |
2007 |
2006 |
|
|
(Restated – Note 9) |
Net cost of operations |
25,141,183 |
26,225,067 |
Adjustments for items affecting net cost of operations but not affecting appropriations: |
|
|
Add (Less): |
|
|
Services provided without charge by other government departments |
(1,571,405) |
(1,504,707) |
Employee severance benefits |
356,796 |
(211,973) |
Amortization of tangible capital assets |
(89,974) |
(187,048) |
Reversal/adjustments of previous year expenditures |
57,434 |
48,188 |
Justice Canada charges |
(12,893) |
(22,658) |
Allowance for vacation and compensatory leave |
112,133 |
(41,197) |
Revenue not available for spending |
93 |
0 |
Other |
(20,301) |
0 |
|
||
|
(1,168,117) |
(1,919,395) |
Adjustments for items not affecting net cost of operations but affecting appropriations: |
|
|
Acquisitions of tangible capital assets |
74,287 |
62,524 |
|
||
Variation in advances |
1,167 |
|
|
75,454 |
62,524 |
Current year appropriations used |
24,048,520 |
24,368,196 |
(b) Appropriations provided and used:
(in dollars) |
2007 |
2006 |
|
|
(Restated – Note 9) |
Operating expenditures–Vote 110 |
11,489,000 |
11,278,000 |
Supplementary Vote 110a |
384,591 |
0 |
Grants and contributions–Vote 115 |
11,750,000 |
10,750,000 |
Grants and contributions–Vote 115a |
1 |
0 |
Governor General's special warrants |
0 |
1,314,150 |
Transfer from TB–Vote 5 |
115,815 |
227,184 |
Transfer from TB–Vote 15 |
119,000 |
0 |
|
||
|
23,858,407 |
23,569,334 |
Lapsed appropriations |
1,128,210 |
389,823 |
|
||
|
22,730,197 |
23,179,511 |
|
|
|
Contributions to employee benefits plan |
1,318,323 |
1,188,685 |
Current year appropriations used |
24,048,520 |
24,368,196 |
(c) Reconciliation of net cash provided by Government to current year appropriations used:
(in dollars) |
2007 |
2006 |
Net cash provided by Government |
21,942,592 |
24,717,876 |
Revenue not available for spending |
93 |
0 |
|
|
|
Change in net position in the Consolidated Revenue Fund |
|
|
Reversal of expenditures related to Justice Canada |
(12,893) |
(22,658) |
Reversal/adjustments of previous year expenditures |
57,434 |
48,188 |
Variation in accounts receivable and advances |
102,799 |
(17,662) |
Variation in accounts payable and accrued liabilities |
1,977,628 |
(357,548) |
Other |
(19,133) |
0 |
|
||
|
2,105,835 |
(349,680) |
|
|
|
Current year appropriations used |
24,048,520 |
24,368,196 |
4. Accounts receivable and advances
The following table presents details of accounts receivable and advances:
(in dollars) |
2007 |
2006 |
Receivables from other Federal Government departments and agencies |
83,657 |
209,101 |
Receivables from external parties |
21,878 |
0 |
Employee advances |
2,567 |
1,800 |
Other a |
708,332 |
708,332 |
|
||
Allowance for doubtful accounts |
(708,332) |
(708,332) |
|
108,102 |
210,901 |
a SWC has the approval and legal authority to make grants and contribution payments. As the spending authority applied to grants at the time the payment of $0.7 million was made, an accounting adjustment is required. Hence, an allowance for doubtful accounts of equivalent value was created.
5. Tangible capital assets
Cost |
Opening balance |
Acquisitions |
Disposals and write-offs |
Closing balance |
|
|
|
|
|
Machinery and equipment |
24,327 |
906 |
0 |
25,233 |
Informatics hardware |
804,019 |
36,645 |
0 |
840,664 |
Informatics purchased and developed software |
224,675 |
24,313 |
0 |
248,988 |
Other equipment, including furniture |
251,215 |
12,423 |
0 |
263,638 |
|
||||
|
1,304,236 |
74,287 |
0 |
1,378,523 |
Accumulated amortization |
Opening balance |
Amortization |
Disposals and write-offs |
Closing balance |
Machinery and equipment |
21,386 |
2,017 |
0 |
23,403 |
Informatics hardware |
728,395 |
43,387 |
0 |
771,782 |
Informatics purchased and developed software |
213,150 |
8,048 |
0 |
221,198 |
Other equipment, including furniture |
226,587 |
36,522 |
0 |
263,109 |
|
||||
|
1,189,518 |
89,974 |
0 |
1,279,492 |
|
|
|||
Net book value |
114,718 |
- |
0 |
99,031 |
6. Vacation pay and compensatory leave
(in dollars) |
2007 |
2006 |
|
|
(Restated – Note 9) |
Allowance for vacation |
323,669 |
419,558 |
Allowance for compensatory leave |
9,377 |
25,620 |
|
||
|
333,046 |
445,178 |
7. Employee benefits
(a) Pension benefits:
The department'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/Québec Pension Plans benefits and
they are indexed to inflation.
Both the employees and the department contribute to the cost of the Plan. The 2006–07 expense amounts to $971,604 ($879,626 in 2005–06), which represents approximately 2.2 times (2.6 in 2005–06) the contributions by employees.
The department'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 department 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:
(in dollars) |
2007 |
2006 |
Accrued benefit obligation, beginning of year |
1,794,814 |
1,582,841 |
Expense for the year |
(1,059,175) |
211,787 |
Benefits paid during the year |
702,379 |
186 |
|
||
|
1,438,018 |
1,794,814 |
8. Related party transactions
The department is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The department enters into transactions with these entities in the normal course of business and on normal trade terms. Also, during the year, the department received services which were obtained without charge from other Government departments as presented in part (a).
(a) Services provided without charge by other government departments:
During the year the department received without charge from other departments, accommodation, the employer's contribution to the health and dental insurance plans, and legal services. These services without charge have been recognized in the department's Statement of Operations as follows:
(in dollars) |
2007 |
2006 |
|
|
(Restated – Note 9) |
|
|
|
Accommodation |
993,181 |
900,000 |
Employer's contribution to the health and dental insurance plans |
563,472 |
600,000 |
Legal services |
14,752 |
4,707 |
|
||
|
1,571,405 |
1,504,707 |
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 and audit services provided by the Office of the Auditor General, are not included as an expense in the department's Statement of Operations.
(b) Payables and receivables outstanding at year-end with related parties:
(in dollars) |
2007 |
2006 |
Accounts receivable with other government departments and agencies |
83,657 |
209,101 |
Accounts payable to other government departments and agencies |
19,015 |
11,077 |
9. Adjustments to prior year's results
a) In 2006–2007, the department reviewed the amount presented as services received without charge from other government departments for 2005–2006. Consequently, the comparative financial statements presented for the year ended March 31, 2006 have been restated. The effect of this adjustment is presented in the table below.
b) In 2006–07, the department reviewed the liability for vacation pay and compensatory leave. Consequently, the comparative financial statements presented for the year ended March 31, 2006 have been restated. The effect of this adjustment is presented in the table below:
(in dollars) |
As previously stated |
Effect of the adjustments |
Revised amounts |
|
9(a) |
9(b) |
|||
Statement of financial position |
|
|
|
|
Vacation pay and compensatory leave |
0 |
– |
445,178 |
445,178 |
Equity |
(2,094,632) |
– |
(445,178) |
(2,539,810) |
|
|
|||
Statement of operations |
|
|
|
|
Salaries and employee benefits |
10,175,738 |
– |
41,197 |
10,216,935 |
Professional and special services |
1,977,194 |
4,707 |
– |
1,981,901 |
Accommodation |
500,000 |
400,000 |
– |
900,000 |
Net cost of operations |
25,779,163 |
404,707 |
41,197 |
26,225,067 |
|
|
|||
Statement of equity |
|
|
|
|
Equity of Canada, beginning of year |
(2,133,345) |
– |
(403,981) |
(2,537,326) |
Net cost of operations |
(25,779,163) |
(404,707) |
(41,197) |
(26,225,067) |
Services provided without charge |
|
|
|
|
Equity of Canada, end of year |
(2,094,632) |
– |
(445,178) |
(2,539,810) |
|
|
|||
Statement of cash flow |
|
|
|
|
Net cost of operations |
25,779,163 |
404,707 |
41,197 |
26,225,067 |
Services provided without charge |
|
|
|
|
Decrease in liabilities |
145,575 |
– |
(41,197) |
104,378 |
|
|
|||
Note 3a |
|
|
|
|
Services provided without charge |
|
|
|
|
Allowance for vacation and compensatory leave |
0 |
– |
41,197 |
41,197 |
|
|
|||
Note 6 |
|
|
|
|
Allowance for vacation |
0 |
|
419,558 |
419,558 |
Allowance for compensatory leave |
0 |
|
25,620 |
25,620 |
|
|
|||
Note 8 |
|
|
|
|
Accommodation |
500,000 |
400,000 |
|
900,000 |
Legal services |
0 |
4,707 |
|
4,707 |
Services provided without charge |
|
|
|
|
10. Comparative information
Some of the previous year's comparative figures have been corrected to reflect transcription mistakes and reclassified to conform to the current year's presentation.
Table 9: Response to Parliamentary Committees, and Audits and Evaluations for 2006–2007
Response to Parliamentary Committees |
In May 2006, the Standing Committee on the Status of Women re-tabled two reports: 1. Funding through the Women's Program: Women's Groups Speak Out The Government Response to the report can be accessed at: http://cmte.parl.gc.ca/cmte/CommitteePublication.aspx?COM=10477&Lang=1&SourceId=171838 2. Gender-Based Analysis: Building Blocks for Success The Government Response to the report can be accessed at: http://cmte.parl.gc.ca/cmte/CommitteePublication.aspx?COM=10477&Lang=1&SourceId=171841 |
Response to the Auditor General of Canada, including to the Commissioner of the Environment and Sustainable Development (CESD) |
SWC was not referred to in either reports (and only as an example in the 2006 annual report of the Official Languages Commissioner) hence no recommendations were received nor response, required. |
External Audits |
Given there were no known critical issues to address and considering the status of flux in which the organization was finding itself in 2006–2007, SWC did not commission, nor was involved in, external audits during the period. |
Internal Audits or Evaluations |
Audits: The single audit that involved SWC in 2006–2007 was the horizontal review of a number of smaller federal organizations and was conducted by the Office of the Comptroller General (OCG) on travel and hospitality costs. SWC plans to carefully consider recommendations (if any) which may flow out of the assessment once the OCG has communicated them. The Sisters-in-Spirit independent Management Audit performed in the early part of 2007–2008 confirmed that the initiative by NWAC was conducted in compliance with the terms stipulated in the contribution agreement from SWC from September 15 to December 15, 2006. Evaluations: Given there were no new known critical issues to address and considering the status of flux in which the organization was finding itself in 2006–2007, evaluation efforts were invested mostly in the development of an integrated RMAF/RBAF for the redesigned Women's Program and in discussing the basis for a corporate performance framework. No external evaluation was undertaken during the period. |
Table 10: Travel Policies
The Secretariat's travel policies include two separate policies:
The Secretariat's Special Travel Authorities outlines travel provisions pertaining to ministers and their exempt staff, as well as members of Parliament, deputy ministers, Governor-in-Council appointees, and executives. This authority also outlines the principles guiding heads of departments in the exercise of discretion concerning their business travel expenses.
The Secretariat's Travel Directive and the Rates and Allowances serve as a benchmark for the Special Travel Authorities and apply to public service employees, exempt staff, and other persons traveling on official government business unless their travel is governed by another authority.
SWC uses the Secretariat's travel policy parameters and follows and informs its staff of changes in a timely manner.