ARCHIVED - National Parole Board

• Previous Page
• Table of Contents
• Next Page

This page has been archived.

Section III: Supplementary Information

1. Structure for Program Delivery

The Board carries-out its work through six offices across the country and the national office in Ottawa . The national office makes clemency recommendations and pardon decisions and develops related policies. It is also responsible for a range of activities related to conditional release, including investigations, appeal decisions, policy development, and Board member training. As well, the national office provides leadership for planning, resource management, communications, performance reporting and corporate services.

Conditional release decisions are made by Board members in the regions. Board members are supported by staff who schedule hearings, ensure that information for decision-making is received and shared with the offender, provide policy advice, and communicate conditional release decisions to the offender, CSC and others, as required. Staff in regions also provide information for victims, make arrangements for observers at hearings, and manage requests for access to the Board's decision registry.

2. Partnership for Program Delivery

Partnership is integral to effective NPB operations. As the Board's key partner, CSC provides information for NPB decision-making (from external sources, and internally generated). If the Board grants release, CSC supervises offenders in the community. Clearly, the Board shares accountability for "outcomes". When parolees succeed, "success" is the result of many players in the system, as well as the offender.

CSC and NPB Working Relationship - Conditional Release
CSC Responsibilities for Offenders	NPB Decision-Making Responsibilities
Care and custody Programs and treatment. Work release, temporary absences (TA) (TA authority delegated by NPB in many cases). Information for NPB decisions: external (e.g. police, courts); produced by CSC (e.g. programs/treatment, recommendations). Statutory release (SR) occurs by law at 2/3rds of sentence. Recommendations to NPB on the need for special conditions for SR. Supervision of offenders released on TAs, parole and SR. Information for NPB post-release decisions. Recommendations to NPB for detention of offenders past SR to warrant expiry. Supervision of long-term supervision offenders (LTSO).	Review of cases and decisions for:   TAs for specific groups (e.g. lifers); the timing and conditions of release of offenders on day and full parole. Decisions to impose special conditions on SR. Post-release decisions (revoke or maintain release, revise conditions). Detention decisions. Imposition of special conditions on LTSO.

The RCMP also works with the Board in the processing of pardon applications. The RCMP provides NPB with information on criminal histories, and periods of crime-free behaviour for pardon applicants. When the Board issues or grants a pardon, it notifies the RCMP which seals the pardoned record. In the case of pardon revocation, the Board and the RCMP share information to support NPB decision-making, and RCMP responsibilities for management of information within the Canadian Police Information Centre (CPIC).

3. Financial Performance Overview

The National Parole Board's total authorities, consisting of Main Estimates, and subsequent Supplementary Estimates were $45,313,122. This consisted of $40,319,029 in operating resources, and $4,989,891 for the Employee Benefit Plan.

Actual expenditures were $43,346,026 and resulted in a reported Public Accounts lapse of $1,965,433. This is a total lapse of approximately 4.3% of total authorities, indicating that the Board was able to manage its resources successfully for 2006/07.

The Board applied its resources to three program areas - quality conditional release decisions; open, accountable conditional release processes; and quality pardon decisions, clemency recommendations.

Financial Summary Tables

The financial tables presented in this section provide the following information on NPB:

• Total Main Estimates as reported in the 2006/07 Estimates.
• Total planned spending at the beginning of the year, as reported in the 2006/07 Estimates: Report on Plans and Priorities. This includes Main Estimates plus anticipated approvals planned through subsequent Supplementary Estimates exercises.
• Total authorities as approved by Parliament (Public Accounts of Canada for 2006/07).
• Total actual spending (Public Accounts of Canada for 2006/07).

Please note that the figures in the following tables have been rounded to the nearest thousand. Because of rounding, figures may not add to the totals shown.

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

This table offers a comparison of the Main Estimates, Planned Spending, Total Authorities and Actual Spending for the most recently completed fiscal year, as well as historical figures for Actual Spending.

($ thousands)	2004/05 Actual	2005/06 Actual	2006/07
			Main Estimates	Planned Spending (1)	Total Authorities (2)	Total Actuals (2)
Quality conditional release decisions	30,897	32,704	33,131	33,131	34,566	33,962
Open, accountable conditional release processes	5,295	5,818	7,668	7,668	7,854	6,561
Quality pardon decisions, clemency recommendations	4,934	4,319	2,258	2,258	2,894	2,823
Total	41,127	42,841	43,057	43,057	45,313	43,346
Less: Non-respendable revenue	539	714	N/A	800	N/A	969
Plus: Cost of services received without charge *	4,207	4,966	N/A	6,100	N/A	5,263
Total Departmental Spending	44,795	47,093	N/A	48,357	N/A	47,640
Full-time Equivalents	383	404	N/A	465	N/A	416

1) from the 2006/07 Report on Plans and Priorities

2) from the 2006/07 Public Accounts

* Services received without charge usually include accommodation provided by PWGSC, the employer's share of employees' insurance premiums, Workers' Compensation coverage provided by Social Development Canada, and services received from the Department of Justice Canada .

Table 2: Resources by Program Activity in 2006-07

This table reflects how resources were used within National Parole Board by Program Activity.

($ thousands)

Budgetary	Program Activity
Operating	Quality conditional release decisions	Open, accountable conditional release processes	Quality pardon decisions, clemency recommendations	Total
Main Estimates	33,131	7,668	2,258	43,057
Planned Spending	33,131	7,668	2,258	43,057
Total Authorities	34,566	7,854	2,894	45,313
Actual Spending	33,962	6,561	2,823	43,346

 

Table 3: Voted and Statutory Items

This table basically replicates the summary table listed in the Main Estimates. Resources are presented to Parliament in this format. Parliament approves the voted funding and the statutory information is provided for information purposes.

($ thousands)

Vote or Statutory Item	Truncated Vote or Statutory Wording	2006–07
		Main Estimates	Planned Spending (1)	Total Authorities (2)	Total Actuals (2)
50	Operating expenditures	37,660	37,660	40,319	38,354
(S)	Contributions to employee benefit plans	5,397	5,397	4,990	4,990
(S)	Refunds of amounts credited to revenues in previous years	-	-	1	1
(S)	Spending of proceeds from the disposal of surplus Crown assets	-	-	3	3
	Total	43,057	43,057	45,313	43,346

1) from the 2006-07 Report on Plans and Priorities
2) from the 2006-07 Public Accounts
(S) indicates expenditures the Department is required to make that do not require an appropriation Act

 

Table 4: Services Received Without Charge

($ thousands)	Total Actuals 2006/07
Accommodation provided by Public Works and Government Services Canada	2,550
Contributions covering employer's 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	2,414
Salary and associated expenditures of legal services provided by the Department of Justice Canada	297
Worker's Compensation coverage provided by Social Development Canada	2
Total 2006/07 Services received without charge	5,263

 

Table 5: Sources of Respendable and Non-respendable Revenue

Respendable Revenue

The Board does not have any Respendable Revenue.

Non-respendable Revenue

The Board is not allowed to respend these revenues. T he Board has the authority to recover costs related to pardons. There is a $50.00 user fee for the processing of pardon applications which generated revenues of $969,000 in 2006/07. Of the $50.00, the Board can only access $35.00 of every fee, to a maximum of $410,000 per year.

($ thousands)	Actual 2004/05	Actual 2005/06	2006/07
			Main Estimates	Planned Revenue	Total Authorities	Actual
Quality pardon decisions, clemency recommendations
Pardon user fees	539	714	N/A	800	N/A	969
Total Non-respendable Revenue	539	714	N/A	800	N/A	969

Table 6: User Fees Act

				2006-07					Planning Years
A. User Fee	Fee Type	Fee-setting Authority	Date Last Modified	Forecast Revenue ($000)	Actual Revenue ($000)	Full Cost ($000)	Performance Standard	Performance Results	Fiscal Year	Forecast Revenue ($000)	Estimated Full Cost ($000)
Pardons User fee ($50.00)	Other Products and Services	Treasury Board Decision T.B. #822475 (1995) T.B. #826954 (1999)	Fee introduced 1995, modified in 1999	410	410	To be determined (TBD)	Under Development	In 2006/07, the average process time for a pardon was 13 months.	2007–08 2008–09 2009–10	800 800 800	2,516 (1) 1,712 (1) 1,712 (1)
Fees charged for the processing of access requests filed under the Access to Information Act (ATIA)	Regulatory Service	Access to Information Act	1992	0	0*	362	Response provided within 30 days following receipt of request; the response time may be extended pursuant to section 9 of the ATIA. Notice of extension to be sent within 30 days after receipt of request. The Access to Information Act provides fuller details.	Response times 100% within Performance Standard: Access to Information Act Total 16 requests: within 30 days = 13 requests 31-60 days = 2 requests 61-90 days = 1 request Privacy Act Total 445 requests: within 30 days = 340 requests 31-60 days = 100 requests 61-90 days 5 requests	2007–08 2008–09 2009–10	0 0 0	362 362 362
			Total	410	410	362			Total 2007-08 Total 2008-09 Total 2009-10	800   800   800	2,878   2,074   2,074

(1) Costs are not estimated full costs. Instead, they represent direct costs for NPB.
* The total user fees collected during the year was $40.00.

Table 6B: Policy on Service Standards for External Fees

A. External Fee	Service Standard	Performance Result	Stakeholder Consultation
Pardon User fee ($50.00)	Under development	In 2006/07, the average process time for pardon applications was 13 months. For cases involving summary convictions only, the average process time was 5 months. In terms of program effectiveness, 96% of all pardons awarded remain in force, demonstrating that the vast majority of pardon applicants remain crime free.	As part of the business plan for pardons, the Board plans to hold consultations on the user fees in the 2008/09 fiscal year. These consultation will set the stage for service standards for processing pardon applications by April 1, 2009.
Fees charged for the processing of access requests filed under the Access to Information Act (ATIA)	Response proved within 30 days following receipt of request, the response time may be extended pursuant to section 9 of the ATIA. Notice of extension to be sent within 30 days after receipt of request. The Access to Information Act provides fuller details.	Response times 100% within Performance Standard: Access to Information Act Total 16 requests: within 30 days = 13 requests 31-60 days = 2 requests 61-90 days = 1 request Privacy Act Total 445 requests: within 30 days = 340 requests 31-60 days = 100 requests 61-90 days = 5 requests.	The service standards are established by the Access to Information Act and Regulations.

 

4. Financial Statements

National Parole Board

Statement of Management Responsibility

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 National Parole Board 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 Board's financial transactions. Financial information submitted to the Public Accounts of Canada and included in the Board'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 Board.

The financial statements of the Board have not been audited.

 

 

Mario Dion
Chairperson
Ottawa , Canada
August 21, 2007

Serge Gascon
Senior Financial Officer

 

National Parole Board
Statement of Operations (Unaudited) For the Year Ended March 31
(in thousands of dollars)
	2007	2006
Expenses (Note 4)
Conditional release decisions	38,366	42,956
Conditional release openness and accountability	7,591	6,713
Pardons decisions and clemency recommendations	3,976	3,619
Total Expenses	49,933	53,288
Revenues (Note 5)
Conditional release decisions	1	3
Conditional release openness and accountability	-	1
Pardons decisions and clemency recommendations	969	713
Total Revenues	970	717
Net Cost of Operations	48,963	52,571
The accompanying notes form an integral part of these financial statements.

 

National Parole Board
Statement of Operations (Unaudited) At March 31
(in thousands of dollars)
		2007	2006
ASSETS
Financial Assets
	Accounts receivable and advances (Note 6)	496	148
	Total financial assets	496	148
Non-financial assets
	Prepaid expenses	255	139
	Tangible capital assets (Note 7)	3,331	4,218
	Total non-financial assets	3,586	4,357
TOTAL		4,082	4,505
LIABILITIES
	Accounts payable and accrued liabilities	3,295	3,606
	Vacation pay and compensatory leave	1,389	1,419
	Deferred revenue (Note 8)	351	346
	Employee severance benefits (Note 9)	5,996	5,581
		11,031	10,952
EQUITY OF CANADA		(6,949)	(6,447)
TOTAL		4,082	4,505
Contingent liabilities (Note 10)
The accompanying notes form an integral part of these financial statements

 

National Parole Board
Statement of Equity of Canada (Unaudited) At March 31
(in thousands of dollars)
	2007	2006
Equity of Canada, beginning of year	(6,447)	(1,882)
Net cost of operations	(48,963)	(52,571)
Current year appropriations used (Note 3)	43,346	42,841
Services received without charge from other government departments (Note 11)	5,263	5,500
Revenue not available for spending	(983)	(730)
Change in net position in the Consolidated Revenue Fund (Note 3)	835	395
Equity of Canada, end of year	(6,949)	(6,447)
The accompanying notes form an integral part of these financial statements.

 

National Parole Board
Statement of Cash Flow (Unaudited) For the Year Ended March 31
(in thousands of dollars)
		2007	2006
Operating activities
	Net cost of operations	48,963	52,571
	Non cash items:
	Amortization of tangible capital assets	(1,572)	(870)
	Services received without charge from other departments	(5,263)	(5,500)
	Loss on disposal and write-off of tangible capital assets	(1)	(4,928)
	Variations in Statement of Financial Position:
	Increase in liabilities	(79)	(564)
	Increase (decrease) in financial assets	348	(280)
	Increase (decrease) in prepaid expenses	116	(130)
Cash used by operating activities		42,512	40,299
Capital investment activities
	Acquisitions of tangible capital assets (Note 7)	688	2,211
	Proceeds from disposal of tangible capital assets	(2)	(4)
Cash used by capital investment activities		686	2,207
Financing activities
	Net Cash Provided by Government	43,198	42,506
The accompanying notes form an integral part of these financial statements.

 

National Parole Board

Notes to the Financial Statements (Unaudited)

1. Authority and Objectives

Although the National Parole Board (NPB) is a federal government department, it is an independent administrative tribunal responsible for making decisions about the timing and conditions of release of offenders to the community on various forms of conditional release. The Board also makes pardons decisions, and recommendations for clemency through the Royal Prerogative of Mercy.

Legislation governing the Board includes the Corrections and Conditional Release Act (CCRA),the Criminal Records Act (CRA),and the provisions of the Criminal Code. The CCRA empowers the Board to make conditional release decisions for federal offenders and offenders in provinces and territories without their own parole boards. Provincial Boards currently exist in Quebec , Ontario and British Columbia . The CRA entitles the Board to issue, grant, deny or revoke pardons for convictions under federal acts or regulations. The Governor General or the Governor in Council exercises authority regarding the use of the Royal Prerogative of Mercy for those convicted of a federal offence in all jurisdictions based on investigations by the Board and recommendations provided to the Solicitor General of Canada.

The Board has three strategic outcomes which are the cornerstones of its public accountability and reporting of results. They are:

1. Conditional release decisions which contribute to public protection through safe reintegration of offenders in the community;
2. Open and accountable conditional release processes that ensure active involvement and engagement of victims of crime and the public, before and after conditional release decisions are made; and,
3. Pardon decisions and clemency recommendations, which contribute to public protection and support the process of rehabilitation.

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:

1. Parliamentary appropriations – the Board is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Board 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 two bases of reporting.
2. Net Cash Provided by Government – The Board operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada . All cash received by the Board is deposited to the CRF and all cash disbursements made by the Board are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements including transactions with other departments of the federal government.
3. 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 Board. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.
4. Revenues:
   
   • Revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues.
   • Revenues that have been received but not yet earned are presented as deferred revenues. These revenues are recognized in the period in which the related expenses are incurred.
5. 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, worker's compensation and legal services are recorded as operating expenses at their estimated cost.
6. Employee future benefits:
   • Pension benefits: Eligible employees participate in the Public Service Superannuation Plan, administered by the Government of Canada. The Board'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 Board to make contributions for any actuarial deficiencies of the Plan.
   • 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.
7. Accounts receivable are stated at amounts expected to be ultimately realized; a provision is made for receivables where recovery is considered uncertain.
8. 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. If the likelihood is not determinable or an amount cannot be reasonably estimated, the contingency is disclosed in the notes to the financial statements.
9. Tangible capital assets – All tangible capital assets and leasehold improvements having an initial cost of $1,000 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 tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:

   
   

   Asset Class	Amortization period
   Machinery and equipment	3 to 5 years
   Informatics hardware	3 years
   Informatics software	3 to 5 years
   Other equipment	15 years
   Motor vehicles	7 years
   Leasehold Improvements	Term of lease
   Assets under construction	Once in service, in accordance with asset type

   
   
10. 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 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 National Parole Board receives all 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 a prior year, current or a future year. Accordingly, the Board 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:

National Parole Board

Notes to the Financial Statements (Unaudited)

a) Reconciliation of net cost of operations to current year appropriations used:		2007	2006
		(in thousands of dollars)
Net cost of operations		48,963	52,571
Adjustments for Items affecting net cost of operations but not affecting appropriations:
Add (Less):
	Services received without charge	(5,263)	(5,500)
	Write-down of capital assets	(3)	(4,932)
	Employee severance benefits	(415)	(943)
	Amortization of tangible capital assets	(1,572)	(870)
	Justice legal fees	(184)	(218)
	Prepaid expenses previously charged to appropriation	(114)	(182)
	Vacation pay and compensatory leave	30	(173)
	Revenue not available for spending	983	730
	Other	1	94
		42,426	40,577
Adjustments for items not affecting net cost of operations but affecting appropriations:
Add: Acquisitions of capital assets		688	2,211
	Prepayments	232	53
Current year appropriations used		43,346	42,841
b) Appropriations provided and used
Vote 50 - Program expenditures		40,319	38,546
Statutory amounts		4,994	5,207
Total appropriations provided		45,313	43,753
Less:
Appropriations available for future years		2	1
Lapsed appropriations: Program expenditures		1,965	911
Current year appropriations used		43,346	42,841
c) Reconciliation of net cash provided by Government to current year appropriations used
Net cash provided by Government		43,198	42,506
Revenue not available for spending		983	730
		44,181	43,236
Change in net position in the Consolidated Revenue Fund
Variation in financial assets		(348)	280
Variation in accounts payable and accrued liabilities		(311)	(900)
Variation in deferred revenue		5	346
Other		(181)	(121)
		(835)	(395)
Current year appropriations used		43,346	42,841

 

National Parole Board

Notes to the Financial Statements (Unaudited)

4. Expenses
The following table presents details of expenses by category:
	2007	2006
	(in thousands of dollars)
Personnel	37,907	37,063
Professional and other services	3,378	3,637
Accommodation	2,550	2,700
Travel	2,454	2,284
Amortization expense	1,572	870
Materials and supplies	856	776
Telecommunication services	345	359
Purchased repair and maintenance	240	54
Postage, freight, express, and cartage	236	212
Rentals	193	174
Relocation	105	129
Miscellaneous expenditures	94	98
Loss on write-off of tangible capital assets (Note 7)	3	4,932
Total	49,933	53,288
5. Revenues
The following table presents details of revenue by category:
	2007	2006
	(in thousands of dollars)
Pardon service fees	969	713
Other	1	4
Total	970	717

 

6. Accounts Receivable and Advances
The following table presents details of accounts receivable and advances:
	2007	2006
	(in thousands of dollars)
Receivables from other Federal Government departments and agencies	472	58
Receivables from external parties	19	85
Employee advances	5	5
Total	496	148

 

National Parole Board

Notes to the Financial Statements (Unaudited)

7. Tangible Capital Assets
(in thousands of dollars)
Cost	Machinery & equipment	Informatics hardware	Informatics software	Other equipment	Motor vehicles	Leasehold improvements	Assets under construction	Total
Opening Balance	357	2,402	2,943	897	533	88	-	7,220
Acquisitions & Transfers	61	194	127	200	71	10	25	688
Disposals & Write-offs	18	330	-	3	24	-	-	375
Closing Balance	400	2,266	3,070	1,094	580	98	25	7,533
Accumulated amortization
Opening Balance	243	1,769	308	404	252	26	-	3,002
Amortization	44	368	997	58	69	36	-	1,572
Disposals & Write-offs	17	330	-	2	23	-	-	372
Closing Balance	270	1,807	1,305	460	298	62	-	4,202
2007 Net Book Value	130	459	1,765	634	282	36	25	3,331
2006 Net Book Value	114	633	2,635	493	281	62	-	4,218
Amortization expense for the year ended March 31, 2007 is $1,572 (2006 - $870).

 

National Parole Board

Notes to the Financial Statements (Unaudited)

8. Deferred Revenue
Deferred revenue represents the balance at year-end of unearned revenue stemming from the collection of pardon fees upon receipt of the application. While the fees are received with the application, revenue is recognized only once the screening for eligibility and completeness is carried out.
	2007	2006
	(in thousands of dollars)
Opening balance	346	-
Pardon fees received	1,238	372
Fees returned	(264)	(10)
Revenue recognized	(969)	(16)
Closing balance	351	346

 

9. Employee Benefits

1. Pension benefits: The Board’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 Board contribute to the cost of the Plan. The 2006-07 expense amounts to $ 3,677,549 ($ 3,845,235 in 2005-06), which represents approximately 2.2 times (2.6 times in 2005-06) the contributions by employees.

   The Board’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.

2. Severance benefits: The Board 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 thousands of dollars)
Accrued benefit obligation, beginning of year	5,581	4,637
Expense for the year	1,016	1,269
Benefits paid during the year	(601)	(325)
Accrued benefit obligation, end of year	5,996	5,581

 

10.   Contingent liabilities

Claims have been made against the Board in the normal course of operations (conditional release decisions). Legal proceedings for 23 claims in relation to victims, victims’ families and offenders totalling approximately $85.0 M were still pending as at March 31, 2007 ($82.0 M in 2006). The potential liabilities arising from the cases pending at March 31, 2007 are considered to be minimal by management as the Board is an independent administrative tribunal and is provided with an immunity clause (Section 154) in the Corrections and Conditional Release Act making the likelihood of future loss negligible. Some of these potential liabilities may become actual liabilities when one or more future events occur or fail to occur. The existence and amount of liability depend upon the future outcome of these claims, which are not currently determinable. No accrual for this contingency has been made in the financial statements.

11. Related party transactions

The Board is related as a result of common ownership to all Government of Canada departments, agencies and Crown corporations. The Board enters into transactions with these entities in the normal course of business and on normal trade terms. Also during the year, the Board received services, which were obtained without charge from other Government departments as presented in part (a).

1. Services provided without charge:

   During the year the Board received without charge from other departments, accommodation, legal fees and the employer’s contribution to the health and dental insurance plans and worker’s compensation. These services without charge have been recognized in the Board's Statement of Operations as follows:

    

   
   

   	2007	2006
   	(in thousands of dollars)
   Accommodation	2,550	2,700
   Employer's contribution to the health insurance plan, dental insurance plan and workers compensation	2,416	2,300
   Legal services	297	500
   Total	5,263	5,500

   
   

    

   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 Board's Statement of Operations.

2. Payables and receivables outstanding at year-end with related parties:

    

   
   

   	2007	2006
   	(in thousands of dollars)
   Accounts receivable with other Federal Government departments and agencies	472	58
   Accounts payable to other Federal Government departments and agencies	360	1,214

   
   

 

12. Comparative Information

Comparative figures have been reclassified to conform to the current year’s presentation.

13. Subsequent Events

1. Transfer of Information Technology ( IT ) Function to Correctional Services Canada ( CSC ):

   As of 2007/08, the responsibility for the provision of IT services for the National Parole Board (NPB) will be transferred to the Information Management Services (IMS) Branch of CSC.

   CSC and NPB play important, unique, discrete, and complementary roles in the Canadian criminal justice system; both agencies are key partners in the Public Safety Canada portfolio. For CSC and NPB, the synergies inherent in the shared responsibility for program delivery offer a unique collaborative opportunity to partner in the provision of IT support. Since 1996, NPB and CSC have collaborated in a “shared technology environment”, which has evolved to include multiple issue-specific protocols to address various needs. Cu rrent conditions offered an excellent opportunity to strike a broader form of IT integration which lead to the decision to transfer the IT function.

   NPB will transfer all of its IT salary resources in the amount of $1.5 M as well as $1.1 M in non-salary and all of its current IT assets, (Net Book Value of $2.3 M) to CSC. CSC will be responsible for the recording, annual inventory, maintenance and lifecycle replacement of these assets in the future.

2. British Columbia (BC) Board of Parole:

As of April 1st 2007 , the NPB assumes parole decision-making responsibilities for provincial offenders in BC. Funding in the amount of $1.7 M annually starting in fiscal year 2007-2008 has been provided through the Estimates for the reversion of paroling authority to the federal government.

• Previous Page
• Table of Contents
• Next Page