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($000s) | 2005-2006 Actual | 2006-2007 Actual | 2007-2008 | |||
---|---|---|---|---|---|---|
Main Estimates | Planned Spending | Total Authorities | Total Actuals | |||
Effective and Efficient Environmental Assessment | 17,578.5 | 18,372.1 | 16,540.0 | 16,540.0 | 25,132.4 | 18,276.8 |
Less: Non-respendable revenue | 18.4 | 261.8 | — | — | 168.0 | 168.0 |
Plus: Cost of services received without charge | 2,886.7 | 3,179.5 | 3,316.0 | 3,316.0 | 3,054.4 | 3,054.4 |
Total Agency Spending | 20,446.8 | 21,289.8 | 19,856.0 | 19,856.0 | 28,354.8 | 21,499.2 |
Full-time Equivalents | 135.0 | 148.0 | 155.0 | 155.0 | 177.0 | 141.0 |
This table provides a summary of resource levels for the last three years, as well as the evolution of the 2007-2008 resources. The fluctuation in total resources over the years is the result of funding changes in various initiatives, such as the Canadian Environmental Assessment Act, the Northern Gas Pipeline Project, collective bargaining and cost of services received without charge. The increase in authorities for 2007-2008 is mainly a result of the Budget 2007 announcement establishing an initiative to improve Canada's regulatory framework for major natural resource projects. The Agency also received funding to address Aboriginal consultation in environmental assessment processes and for review panel support and evaluation of the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals. The variance between authorities and actuals is mainly the result of funding for initiatives released late in the fiscal year; therefore actual expenditures reflect only a partial year's worth of activities and costs.
Vote or Statutory Item | Truncated Vote or Statutory Wording |
2007-2008 ($000s) | |||
---|---|---|---|---|---|
Main Estimates | Planned Spending | Total Authorities | Total Actuals | ||
15 | Program expenditures | 14,844.0 | 14,844.0 | 23,403.3 | 16,548.0 |
(S) | Contributions to employee benefit plans | 1,696.0 | 1,696.0 | 1,728.8 | 1,728.8 |
(S) | Spending of proceeds from the disposal of surplus Crown assets | — | — | 0.3 | — |
Total | 16,540.0 | 16,540.0 | 25,132.4 | 18,276.8 |
This table presents resources that have been voted to the Agency by Parliament. It should be noted that Parliament approves the voted funding whereas the statutory information is provided for information purposes. Explanation of variance in resource levels can be found in Table 1.
Respendable Revenue | ||||||
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($000s) | 2005-2006 Actual | 2006-2007 Actual | 2007-2008 | |||
Main Estimates | Planned Revenue | Total Authorities | Total Actuals | |||
Effective and Efficient Environmental Assessment | ||||||
Cost recovery for environmental assessment services | 4,167.7 | 6,305.1 | 3,351.0 | 3,351.0 | 7,751.0 | 6,027.9 |
Cost recovery for publications, training and education materials (federal) | 85.8 | 120.6 | 75.0 | 75.0 | 100.0 | 109.8 |
Cost recovery for publications, training and education materials (external) | 153.3 | 166.7 | 75.0 | 75.0 | 150.0 | 147.9 |
Total Respendable Revenue | 4,406.8 | 6,592.4 | 3,501.0 | 3,501.0 | 8,001.0 | 6,285.6 |
Non-Respendable Revenue | ||||||
($000s) | 2005-2006 Actual | 2006-2007 Actual | 2007-2008 | |||
Main Estimates | Planned Revenue | Total Authorities | Total Actuals | |||
Effective and Efficient Environmental Assessment | 18.4 | 261.8 | — | — | 168.0 | 168.0 |
Total Non-Respendable Revenue | 18.4 | 261.8 | — | — | 168.0 | 168.0 |
Total Revenues | 4,425.2 | 6,854.2 | 3,501.0 | 3,501.0 | 8,169.0 | 6,453.6 |
The Agency has authority to recover costs for environmental assessment services, publications, training and education material. However, it should be noted that the use of this authority is dependent on the level of review panel activity that is eligible for cost recovery. As such, the level of revenue tends to fluctuate from year to year. The Agency has received additional authority in 2007-2008.
For supplementary information on the Agency's sources of respendable and non-respendable revenue, please visit: www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
For supplementary information on the Agency's User Fees, please visit: www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
For supplementary information on the Agency's Service Standards for External Fees, please visit: www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
SDS Departmental Goal: | ||
---|---|---|
Federal SD Goal(s) including GGO goals, if applicable:
To promote the full and meaningful application of a results-oriented federal environmental assessment framework. |
||
Department's Expected Results for 2007-2008 | Supporting Performance Measure(s) | Achieved SDS Departmental Results for 2007-2008 |
Governance for Sustainable Development: Federal SD Goal VI | Improved understanding of how the various components of an effective and efficient environmental assessment framework should work together, and of the strengths and weaknesses of the current framework in supporting integrated decision making. |
Advancing the science and practice of strategic environmental assessment:
Advancing the science and practice of regional-scale environmental assessment:
|
A timelier, coordinated, and consistent approach to the environmental assessment process of major projects is applied. |
Promoting and ensuring the implementation of initiatives, which improve the coordination among stakeholders in federal project environmental assessments:
Gaining a greater understanding of the effectiveness of the Agency and its supporting legislative and policy tools in achieving coordination among stakeholders:
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Improved knowledge across government of how to engage the public, including Aboriginal peoples, in high-quality environmental assessments. |
Building knowledge and capacity internally and throughout the federal government in the area of engaging the public and Aboriginal peoples in environmental assessment:
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Regular and consistent training in sustainable development tools for planners and analysts across the government of Canada. |
Collaborating with other federal departments and agencies to increase awareness and application of the principles of sustainable development and the sustainable development tools:
|
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Identification of areas requiring improvement in the application of the Cabinet Directive and the Act. |
Evaluating the effectiveness of the SEA and project EA processes:
|
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Identification of opportunities to integrate the project-review process across jurisdictions. |
Examining how the Agency can move toward better integration of project review at the national level:
|
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Themes of research and development reflect issues and needs addressed in the Agency's sustainable development strategies. |
Ensuring that the research areas promoted and encouraged by the Agency are consistent with, and supportive of, the goal and objectives set out in the Agency's sustainable development strategies:
|
For supplementary information on the Agency's Sustainable Development Strategy, please visit: www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp
Response to Parliamentary Committees |
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Response to the Auditor General (including to the Commissioner of the Environment and Sustainable Development) |
|
External Audits (Note: These refer to other external audits conducted by the Public Service Commission of Canada (PSC) or the Office of the Commissioner of Official Languages) |
Government-wide Audit of Executive (EX) Appointments by the Public Service Commission
|
For supplementary information on the Agency's response to Parliamentary Committees and External Audits, please visit: www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp
Internal Audits (current reporting period) |
During the reporting period, the Agency did not undertake any audits. |
Evaluations (current reporting period) |
During the reporting period, the Agency did not complete any evaluations. |
For supplementary information on the Agency's Internal Audits and Evaluations, please visit: www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp
Responsibility for the integrity and objectivity of the accompanying financial statements of the Canadian Environmental Assessment Agency for the year ended March 31, 2008 and all information contained in this report rests with the Agency'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 management's best estimates and judgment and gives due consideration to materiality. To fulfil its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the Agency's financial transactions. Financial information submitted to the Public Accounts of Canada and included in the Agency'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 Agency have not been audited.
___Original signed by______ | ___Original signed by______ | |
---|---|---|
Peter Sylvester | Richard Gagné | |
President | Senior Financial Officer | |
Ottawa, Canada | ||
August 08, 2008 |
At March 31
(in dollars)
2008 | 2007 | |
---|---|---|
|
||
ASSETS | ||
Financial assets | ||
Accounts receivable and advances (Note 4) | 1,761,060 | 1,685,469 |
|
||
Total financial assets | 1,761,060 | 1,685,469 |
Non-financial assets | ||
Tangible capital assets (Note 5) | 216,686 | 11,247 |
|
||
Total non-financial assets | 216,686 | 11,247 |
TOTAL | 1,977,746 | 1,696,716 |
|
||
LIABILITIES | ||
Accounts payable and accrued liabilities (Note 6) | 2,639,196 | 2,838,598 |
Vacation pay and compensatory leave | 606,586 | 616,707 |
Employee severance benefits (Note 7) | 2,189,925 | 2,335,215 |
|
||
Total liabilities | 5,435,707 | 5,790,520 |
|
||
Equity of Canada | (3,457,961) | (4,093,804) |
|
||
TOTAL | 1,977,746 | 1,696,716 |
|
Contingent liabilities (Note 8)
Contracted obligations (Note 9)
The accompanying notes and schedules form an integral part of these statements.
For the Year Ended March 31
(in dollars)
2008 | 2007 | |
---|---|---|
|
||
Transfer payments | ||
Non-profit organizations | 630,111 | 729,694 |
Other levels of government | 195,500 | 195,500 |
First Nations | 144,105 | 814,192 |
Industry | 50,000 | 70,000 |
Other countries and international organizations | 10,269 | 5,000 |
Individuals | 0 | 407 |
|
||
Total transfer payments | 1,029,985 | 1,814,793 |
|
||
Operating Expenses | ||
Salaries and employee benefits | 13,879,281 | 14,763,557 |
Professional and special services | 6,460,089 | 6,191,270 |
Travel and relocation | 2,187,503 | 2,332,312 |
Rentals | 2,118,985 | 2,418,018 |
Information | 565,274 | 339,476 |
Telecommunications | 327,300 | 287,906 |
Furniture and equipment | 312,782 | 142,478 |
Utilities, materials and supplies | 107,288 | 188,832 |
Postage | 62,105 | 51,869 |
Repairs and maintenance | 22,888 | 11,330 |
Other | 13,224 | 6,258 |
Amortization | 1,406 | 1,406 |
|
||
Total operating expenses | 26,058,125 | 26,734,712 |
|
||
Total Expenses | 27,088,110 | 28,549,505 |
|
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Revenues | ||
Environmental assessment and training services | 6,350,151 | 7,230,419 |
Miscellaneous revenues | 1,753 | 345 |
|
||
Total Revenues | 6,351,904 | 7,230,764 |
|
||
Net Cost of Operations | 20,736,206 | 21,318,741 |
|
The accompanying notes and schedules form an integral part of these statements.
At March 31
(in dollars)
2008 | 2007 | |
---|---|---|
|
||
Equity of Canada, beginning of year | (4,093,804) | (4,434,820) |
Net cost of operations | (20,736,206) | (21,318,741) |
Current year appropriations used (Note 3) | 18,276,848 | 18,372,079 |
Revenue not available for spending | (234,181) | (924,311) |
Change in net position in the Consolidated Revenue Fund (Note 3) | 274,993 | 1,032,487 |
Services received without charge (Note 10) | 3,054,389 | 3,179,502 |
|
||
Equity of Canada, end of year | (3,457,961) | (4,093,804) |
|
The accompanying notes and schedules form an integral part of these statements.
For the Year Ended March 31
(in dollars)
2008 | 2007 | |
---|---|---|
|
||
Operating Activities | ||
Net cost of operations | 20,736,206 | 21,318,741 |
Non-cash items: | ||
Services provided without charge (Note 10) | (3,054,389) | (3,179,502) |
Amortization of tangible capital assets (Note 5) | (1,406) | (1,406) |
Variations in Statement of Financial Position: | ||
Increase (decrease) in accounts receivable and advances (Note 4) | 75,591 | 648,806 |
Decrease (increase) in liabilities | 354,813 | (306,384) |
|
||
Cash used by Operating Activities | 18,110,815 | 18,480,255 |
Capital Investment Activities | ||
Acquisition of tangible capital assets | 206,845 | 0 |
|
||
Cash used by capital investment activities | 206,845 | 0 |
Financing Activities | ||
|
||
Net cash provided by Government of Canada | 18,317,660 | 18,480,255 |
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The accompanying notes and schedules form an integral part of these statements.
For the Year Ended March 31, 2008
1. Authority and Objectives
The Canadian Environmental Assessment Agency (the Agency) was established in 1995 under the Canadian Environmental Assessment Act. The Agency is mandated to provide high-quality federal environmental assessments that promote sustainable development. The Agency achieves this objective by:
a) providing administrative and advisory support for environmental assessment review panels;
b) promoting uniformity and harmonization of environmental assessment activities across Canada at all levels of government; and
c) providing opportunities for meaningful public participation in the federal environmental assessment process.
The Agency has one core program activity which is "effective and efficient environmental assessment" which serves as the basis for its mission. This core program activity is supported by Corporate Services which provides modern, timely and responsive services.
In addition, the Agency has obligations under the Canada-Wide Accord on Environmental Harmonization and bilateral agreements with the provincial governments as well as international agreements covering environmental assessments.
The Agency is listed in Schedule I.1 of the Financial Administration Act and reports to Parliament through the Minister of the Environment.
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
a) Parliamentary appropriations — The Agency is primarily financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Agency 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 Agency operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Agency is deposited to the CRF and all cash disbursements made by the Agency are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements including transactions between the Agency and other federal government departments.
c) 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 Agency. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.
d) Revenues:
e) Expenses — Expenses are recorded on an accrual basis:
f) Employee future benefits
g) Accounts receivables are stated at amounts expected to be ultimately realized; a provision is made for receivables where recovery is considered uncertain.
h) 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.
i) Foreign currency transactions — Transactions involving foreign currencies are translated into Canadian dollar equivalents using rates of exchange in effect at the time of those transactions. Monetary assets and liabilities denominated in foreign currencies are translated into Canadian dollars using the rate of exchange in effect on March 31.
j) Tangible capital assets — All tangible capital assets and leasehold improvements having an initial cost of $10,000 or more are recorded at their acquisition cost.
Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the capital asset as follows:
Asset class | Sub-asset class | Amortization period |
---|---|---|
Machinery and equipment | Videoconferencing equipment | 10 years |
Other equipment (including furniture) | Furniture and fixtures | 10 years |
Assets under construction | Machinery | Once in service, 10 years |
k) Measurement uncertainty — The preparation of 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 could affect the reported amounts of assets, liabilities, revenues and expenses reported in the financial statements. At the time of preparation of these financial statements, management believes the estimates and assumptions to be reasonable. The most significant estimated items are employee severance benefits, allowances for employee vacation and compensatory benefits and the useful life of tangible capital assets. Actual results could significantly differ from those estimated. Management's estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year they become known.
3. Parliamentary Appropriations
The Agency receives most of its funding through annual Parliamentary appropriations. Items recognized in the statement of operations and the statement of financial position in one year may be funded through Parliamentary appropriations in prior, current or future years. Accordingly, the Agency has different net results of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:
a) Reconciliation of net cost of operations to current year appropriations used
2008 | 2007 | |
---|---|---|
|
||
(in dollars) | ||
Net cost of operations | 20,736,206 | 21,318,741 |
Adjustments for items affecting net cost of operations but not affecting appropriations |
||
Add (Less): | ||
Services provided without charge (Note 10) | (3,054,389) | (3,179,502) |
Amortization of tangible capital assets (Note 5) | (1,406) | (1,406) |
Revenue not available for spending | 234,181 | 924,311 |
Vacation pay and compensatory leave | 10,121 | (154,663) |
Severance Pay | 145,290 | — |
Legal expenses charged by Justice Canada | 0 | (535,402) |
Other | 0 | 0 |
|
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18,070,003 | 18,372,079 | |
Adjustment for items not affecting net cost of operations but affecting appropriations |
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Add (Less): | ||
Acquisitions of tangible capital assets | 206,845 | 0 |
Current year appropriations used | 18,276,848 | 18,372,079 |
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b) Appropriations provided and used
Appropriations Provided | ||
---|---|---|
2008 | 2007 | |
|
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(in dollars) | ||
Vote 15 — Program expenditures | 23,403,326 | 17,614,665 |
Statutory amounts | 1,728,818 | 1,909,930 |
Less: | ||
Lapsed appropriations | (6,855,296) | (1,152,516) |
|
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Current year appropriations used | 18,276,848 | 18,372,079 |
|
c) Reconciliation of net cash provided by Government to current year appropriations used
2008 | 2007 | |
---|---|---|
|
||
(in dollars) | ||
Net cash provided by Government | 18,317,660 | 18,480,255 |
Revenue not available for spending | 234,181 | 924,311 |
Change in net position in the Consolidated Revenue Fund | ||
Variation in accounts receivable and advances | (75,591) | (648,806) |
Variation in accounts payable and accrued liabilities | (199,402) | (145,559) |
Variation in employee severance benefits | 0 | 247,312 |
Legal expenses charged by Justice Canada | 0 | (535,402) |
Other adjustments | 0 | 49,968 |
|
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(274,993) | (1,032,487) | |
|
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Current year appropriations used | 18,276,848 | 18,372,079 |
|
4. Accounts Receivable and Advances
The following table presents details of accounts receivable and advances:
2008 | 2007 | |
---|---|---|
|
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(in dollars) | ||
Receivables from other Federal Government departments and agencies | 213,739 | 39,482 |
Receivables from external parties | 1,545,521 | 1,643,187 |
Employee advances | 1,800 | 2,800 |
|
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Total | 1,761,060 | 1,685,469 |
|
5. Tangible Capital Assets
(in dollars)
Cost | Accumulated amortization | |||||||||
---|---|---|---|---|---|---|---|---|---|---|
Capital asset class | Opening balance | Acquisitions | Disposals and write-offs | Closing balance | Opening balance | Amortization | Disposals and write-offs | Closing balance | 2008 Net book value | 2007 Net book value |
Machinery and equipment | 188,656 | 188,656 | — | — | — | — | 188,656 | — | ||
Other equipment (including furniture) | 14,059 | — | — | 14,059 | 2,812 | 1,406 | — | 4,218 | 9,841 | 11,247 |
Assets under construction | — | 18,189 | — | 18,189 | — | — | — | — | 18,189 | — |
Total | 14,059 | 206,845 | — | 220,904 | 2,812 | 1,406 | — | 4,218 | 216,686 | 11,247 |
Amortization estimated expense for the year ended March 31, 2008 is $1,406 (2006-2007 $1,406).
6. Accounts Payable and Accrued Liabilities
The following table presents details of accounts payable and accrued liabilities:
2008 | 2007 | |
---|---|---|
|
||
(in dollars) | ||
Payables to other Federal Government departments and agencies | 443,639 | 341,249 |
Payables to external parties | 1,693,683 | 2,003,023 |
Accrued salaries | 501,874 | 494,326 |
|
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Total | 2,639,196 | 2,838,598 |
|
7. Employee Benefits
a) Pension benefits: The Agency's employees participate in the Public Service Pension Plan, which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Québec Pension Plans benefits and they are indexed to inflation.
Both the employees and the Agency contribute to the cost of the Plan. The 2007-08 expense amounts to $1,260,309 ($1,407,619 in 2006-07), which represents approximately 2.1 times (2.2 times in 2006-07) the contributions by employees.
The Agency's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.
b) Severance benefits: The Agency provides severance benefits to its employees based on eligibility, years of service and final salary. These severance benefits are not pre-funded. Benefits will be paid from future appropriations. Information about the severance benefits, measured as at March 31, is as follows:
2008 | 2007 | |
---|---|---|
|
||
(in dollars) | ||
Accrued benefit obligation, beginning of year | 2,335,215 | 2,087,903 |
Expense for the year | (63,137) | 364,768 |
Benefits paid during the year | (82,153) | (117,456) |
|
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Accrued benefit obligation, end of year | 2,189,925 | 2,335,215 |
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8. Contingent Liabilities — Claims and Litigation
In the normal course of its operations, the Agency becomes involved in various legal actions. Some of these potential liabilities 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 on the Government's consolidated financial statements. At this time, the Agency has no estimated liability to accrue and no expense to record in the Government's consolidated financial statements
9. Contractual Obligations
The nature of the Agency's activities can result in some multi-year contracts and obligations whereby the Agency will be obligated to make future payments when the services/goods are received. Significant contractual obligations that can be reasonably estimated are summarized as follows:
(in dollars) | 2009 | 2010 | 2011 | 2012 | 2013 | Total |
---|---|---|---|---|---|---|
|
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Transfer payments | 660,146 | 30,000 | — | — | — | 690,146 |
Professional services | 621,311 | 73,227 | 45,980 | — | — | 740,518 |
Operating leases | 245,526 | 112,754 | 8,017 | 8,017 | 8,017 | 382,331 |
|
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Total | 1,526,983 | 215,981 | 53,997 | 8,017 | 8,017 | 1,812,995 |
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10. Related Party Transactions
The Agency is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Agency enters into transactions with these entities in the normal course of business and on normal trade terms. Also, during the year, the Agency received services which were obtained without charge from other Government departments as presented below.
During the year the Agency received without charge from other departments, accommodation, legal fees and employer's contribution to the health and dental insurance plans. These services without charge have been recognized in the Agency's Statement of Operations as follows:
2008 | 2007 | |
---|---|---|
|
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(in dollars) | ||
Accommodation | 1,665,887 | 1,554,311 |
Employer's contribution to the health and dental insurance plans | 802,292 | 824,373 |
Legal services provided by the Department of Justice | 586,210 | 800,818 |
|
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Total | 3,054,389 | 3,179,502 |
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The Agency also obtains selected financial services, materiel management, informatics and compensation and benefits services under a shared services agreement with Environment Canada.
In addition, 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 Agency's Statement of Operations.