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The following list and financial tables represent an overview of the Northern Pipeline Agency's 2007-2008 financial performance.
Table 1 - Summary of Voted Appropriations
Table 2 - Comparison of Total Planned Spending to Actual Spending
Table 3 - Historical Comparison of Total Planned Spending to Actual Spending
Table 4 - Non-respendable Revenues
Table 5 - External Charging
2007-2008 | |||||
---|---|---|---|---|---|
Vote | Northern Pipeline Agency | Main Estimates |
Planned Spending |
Total Authorities |
Actual |
35 | Operating Expenditures | 244 | 244 | 287 | 136 |
S | Contribution to Employee | ||||
Benefit Plans | 22 | 22 | 2 | 1 | |
Total NPA | 266 | 266 | 289 | 137 |
2007-08 | ||||
---|---|---|---|---|
Northern Pipeline Agency | Main Estimates |
Planned Revenue |
Total Authorities |
Actual |
FTEs | 2.0 | 2.0 | 2.0 | 2.0 |
Operating | 266 | 266 | 289 | 137 |
Capital | - | - | - | - |
Voted Grants and Contributions | - | - | - | - |
Total Gross Expenditures | 266 | 266 | 289 | 137 |
Less: Respendable Revenue | - | - | - | - |
Total Net Expenditures | 266 | 266 | 289 | 137 |
Other Revenues & Expenditures | ||||
Non Respendable Revenues(1) | (266) | (290) | (313) | (28) |
Cost of Services Received Without Charge | - | 24 | 24 | 49 |
Net Cost of the Secretariat | - | - | - | 158 |
(1) The $28K does not represent revenue to the NPA. It is an amount collected from Foothills Pipelines Ltd. and remitted directly to the Government of Canada by the Agency.
2007-2008 | ||||||
---|---|---|---|---|---|---|
Actual 2005-06 |
Actual 2006-07 |
Main Estimates |
Planned Revenue |
Total Authorities |
Actual | |
Northern Pipeline Agency | 627 | 391 | 266 | 266 | 289 | 137 |
Total | 627 | 391 | 266 | 266 | 289 | 137 |
2007-2008 | |||||
---|---|---|---|---|---|
Actual 2005-06 |
Actual 2006-07 |
Planned Revenue |
Total Authorities |
Actual | |
Northern Pipeline Agency | 951 | 595 | 290 | 313 | 28 |
Unplanned | - | - | - | - | - |
Total Non-Respendable Revenue | 951 | 595 | 290 | 313 | 28 |
Total Revenues(1) | 951 | 595 | 290 | 313 | 28 |
(1) Refer to Note 1 on page 10.
Regulation of construction of the Alaska Highway Gas Pipeline | The NPA regulates the planning and construction of the Canadian portion of the Alaska Highway Gas Pipeline. | |
---|---|---|
Fee Type | Regulatory | |
Fee Setting Authority (e.g. Legislative, Regulatory) | The NPA external charging is in accordance with section 29 of the Northern Pipeline Act and section 24.1 of the National Energy Board Act and the National Energy Board Cost Recovery Regulations. | |
Date Last Modified | See section B below for fees amended in fiscal year 2003-04. | November 6, 2002 |
2007-2008 | ||
Forecast Revenue ($000) |
Regulatory | 290.0 |
Actual Revenue (1) ($000) |
Regulatory | 28.0 |
Estimated Full Cost ($000) |
Regulatory
|
186.0 |
Service Standard | The construction of Phase II of the Alaska Highway Gas Pipeline has been put on hold due to adverse market conditions. The NPA has shrunk to a skeleton organization but in a state of readiness in the event Phase II of the pipeline project is reactivated. There are no formally developed measurable service standards at this time. | |
Performance Results | Please refer to notes regarding service standards. |
(1) Refer to Note 1 on page 10.
Planning Years | ||
---|---|---|
Fiscal Year | 2008-09 | |
2009-10 | ||
2010-11 | ||
Forecast Revenue ($000) |
Sub-Total (2008-09) | 289.0 |
Sub-Total (2009-10) | 289.0 | |
Sub-Total (2010-11) | 289.0 | |
Total | 867.0 | |
Estimated Full Cost ($000) |
Sub-Total (2008-09) | 289.0 |
Sub-Total (2009-10) | 289.0 | |
Sub-Total (2010-11) | 289.0 | |
Total | 867.0 |
B: Date Last Modified
The NPA cost recovery is determined in accordance with section 24.1 of the National Energy Board Act. Although amendments were made to the NEB Cost Recovery Regulations on November 6, 2002, they do not affect the calculation of the NPA cost recovery charges.
C: Other Information:
1) Cost Recovery and Revenue Accrual:
In accordance with Section 29 of the Northern Pipeline Act and with the National Energy Board Cost Recovery Regulations, the Agency is required to recover all its annual operating costs from the companies holding certificates of public convenience and necessity issued by the Agency. Currently, Foothills Pipe Lines Ltd. is the sole holder of such certificates. The NPA corresponds with Foothills regularly on the level of and expected activities of the Agency including its operating costs.
Program appropriation for each planning year is presented on a fiscal year basis while cost recovery charges, according to the regulations, are calculated on a calendar year basis and billed quarterly. In addition, forecast revenue figures are presented on an accrual basis. As a result, the program appropriation and the forecast revenue amounts do not reconcile although the NPA recovers 100% of its operating costs.
2) Dispute Management:
Due to the current level of activities, a dispute management policy, a pre-requisite for the implementation of the External Charging Policy, has not been developed. However, frequent consultation with Foothills on changes to activities and the associated costs precludes disputes affecting cost recovery. A dispute management policy will be developed to support increased operational requirements.
The NPA has been designated as a department for the purposes of the Financial Administration Act. The Agency reports to Parliament through the Minister of NRCan who is responsible for the management and direction of the Agency. The Agency has two senior officers, namely a Commissioner and an Assistant Commissioner and Comptroller. The Commissioner of the Agency, currently the Deputy Minister for NRCan, is appointed by the Governor in Council.
Given the continued low level of Agency activity, arrangements are in place whereby the Agency relies largely on NRCan for administrative and technical assistance. This assistance is provided on a cost-recoverable basis. In addition, NRCan also provides policy advice to the Agency.
To further assist the Minister responsible for the Agency in carrying out the Agency's mandate, there is provision for two federally appointed advisory councils. The Councils consist of Aboriginal, business and other interested parties representing communities in northern British Columbia and the Yukon Territory. Membership in these Councils has lapsed over the years in view of the dormant state of Phase II of this project.
As a separate employer, the Agency conforms closely with the principles of personnel administration that apply in the Public Service of Canada and has developed various systems to implement policy appropriate to the Agency's operating requirements.
Figure 3 provides a schematic of the reporting relationships of the key officers of the Agency.
Figure 3: Organization Chart
The Agency's activities are dictated by the timing and pace of the construction of the pipeline. The following provides a brief description and chronology of the pipeline.
The project is the largest proposed pipeline in North America, encompassing approximately 7 700 kilometres (4,800 miles) of large-diameter mainline pipe, about 42 percent of which would be located in Canada. The route for the project in Canada and the United Sates is depicted in Figure 1. Once in full operation, the pipeline would be capable of initially transporting 68 million cubic meters (2.4 billion cubic feet) per day of Alaskan gas, and the system could be expanded to transport additional volumes subject to regulatory approval. The system, as designed, could also accommodate the receipt and onward delivery of 34 million cubic meters (1.2 billion cubic feet) per day of northern Canadian gas via a connecting pipeline from the Mackenzie Delta/Beaufort Sea region.
As far back as 1977, the concept of prebuilding the southern portions of the pipeline was identified as a benefit of the project, providing Canadian natural gas producers with additional export opportunities and supplying U.S. consumers with much-needed gas. This prebuild, which constituted Phase I of the pipeline, included a western leg to transport Canadian gas to markets in California and the Pacific northwest and an eastern leg to serve primarily the U.S. midwest market. At the same time it was contemplated that Phase II of the pipeline, consisting of the northern portions and the remaining sections to be constructed in southern Canada and the lower 48 regions, would follow in the near term.
The construction of the prebuild went ahead as planned and Canadian gas started flowing through the system for export in the 1981-1982 time frame. The Agency's activity level reached its peak during the construction of the prebuild, with a corresponding staff complement of over 100 employees.
In 1982, at about the same time the prebuild was completed, adverse market conditions led the sponsors of the pipeline to put a hold on Phase II. The adverse market conditions were a result of:
It was originally anticipated that the completion of the project would be delayed by only about two years, however, Phase II of the pipeline remains on hold to this day. In response, the Agency shrank to a skeleton organization in the mid-1980's. Arrangements
are in place whereby the Agency relies largely on NRCan for administrative, technical assistance and policy advice.
There have been five expansions completed since 1988, all of which were designed to either increase system capacity or enhance system reliability. The most significant of these expansion projects involved (i) the addition of two new compressor stations on the eastern leg in Alberta and of an additional compressor station and a further compressor unit in Saskatchewan, (ii) the completion of the western leg mainline in southeastern British Columbia, and (iii) a further expansion of the eastern leg in 1998.
The flow capacity of the prebuild continues to approach the 102 million cubic meters (3.6 billion cubic feet) per day rate provided for in the underlying agreement between Canada and the U.S. The fifth and latest expansion of the prebuild, which came into service in 1998, raised its capacity to about 94 million cubic meters (3.3 billion cubic feet) per day.
On behalf of the Government of Canada, the Agency coordinates implementation of the agreement reached with the United States in 1980 respecting the procurement of certain designated items such as compressors and large-diameter line pipe, valves, and fittings for the construction of the pipeline. This agreement provides that both Canadian and American suppliers be afforded the opportunity to bid on a generally competitive basis. Canada suspended implementation of the agreement for the latest Foothills expansion due to the lack of U.S. reciprocity.
Statement of Management Responsibility
Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2008 and all information contained in these statements 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 and Annual 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 Agency.
The financial statements of the Agency have been audited by the Auditor General of Canada, the independent auditor for the Government of Canada.
Cassie J. Doyle Commissioner Ottawa, Canada |
Kevin Stringer Acting Assistant Commissioner and Comptroller |
AUDITOR'S REPORT
To the Minister of Natural Resources
I have audited the statement of financial position of the Northern Pipeline Agency as at March 31, 2008 and the statements of operations, equity of Canada and cash flow for the year then ended. These financial statements are the responsibility of the Agency’s management. My responsibility is to express an opinion on these financial statements based on my audit.
I conducted my audit in accordance with Canadian generally accepted auditing standards. Those standards require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.
In my opinion, these financial statements present fairly, in all material respects, the financial position of the Agency as at March 31, 2008 and the results of its operations and its cash flows for the year then ended in accordance with Canadian generally accepted accounting principles.
Further, in my opinion, the transactions of the Agency that have come to my notice during my audit of the financial statements have, in all significant respects, been in accordance with the Financial Administration Act and regulations, the Northern Pipeline Act and regulations, the National Energy Board Cost Recovery Regulations and the by-laws of the Agency.
Crystal Pace, CA
Principal
for the Auditor General of Canada
Ottawa, Canada
August 22, 2008
2008 | 2007 | |
---|---|---|
ASSETS | ||
Financial assets | ||
Due from Consolidated Revenue Fund | $911,763 | $991,541 |
Accounts receivable and advances (Note 7) | 26,785 | 82,394 |
938,548 |
1,073,935 |
|
Non-financial assets | ||
Tangible capital assets (Note 6) | 6,894 | 11,963 |
TOTAL ASSETS | $945,442 |
$1,085,898 |
LIABILITIES |
||
Accounts payable and accrued liabilities (Note 7) | 4,444 | 7,449 |
Deferred revenue (Note 4) | 940,998 | 1,078,449 |
TOTAL LIABILITIES | 945,442 | 1,085,898 |
Equity of Canada |
- | - |
TOTAL LIABILITIES AND EQUITY OF CANADA |
$945,442 | $1,085,898 |
Contractual obligations (Note 8)
Approved by:
Cassie J. Doyle Commissioner |
Kevin Stringer Acting Assistant Commissioner and Comptroller |
2008 | 2007 | |
---|---|---|
REVENUE | ||
Regulatory revenue | $137,451 | $381,286 |
OPERATING EXPENSES |
||
Professional and special services | 88,965 | 248,134 |
Rentals | 27,337 | 43,422 |
Salaries and employee benefits | 7,708 | 68,285 |
Transportation and communication | 7,607 | 11,317 |
Amortization | 5,069 | 5,069 |
Information | 716 | 2,899 |
Utilities, materials and supplies | - | 1,396 |
Other | 49 | 764 |
TOTAL RECOVERABLE EXPENSES |
137,451 | 381,286 |
NON-RECOVERABLE SERVICES PROVIDED WITHOUT CHARGE (Note 7) |
48,888 | 52,963 |
NET COST OF OPERATIONS |
$48,888 | $52,963 |
2008 | 2007 | |
---|---|---|
Equity of Canada, beginning of the year | $- | $- |
Net cost of operations | (48,888) | (52,963) |
Change in due from Consolidated Revenue Fund | (79,778) | (84,358) |
Non-recoverable services received without charge | 48,888 | 52,963 |
Net cash provided by Government | 79,778 | 84,358 |
Equity of Canada, end of the year | $- | $- |
2008 | 2007 | |
---|---|---|
Operating Activities | ||
Net cost of operations | $48,888 | $52,963 |
Adjustment for non-cash items | ||
Services received without charge (Note 7) | (48,888) | (52,963) |
Amortization of tangible capital assets | (5,069) | (5,069) |
(5,069) | (5,069) | |
Variations in the Statement of Financial Position | ||
(Decrease) increase in accounts receivable and advances | (55,609) | 8,019 |
Decrease in accounts payable and accrued liabilities | 3,005 | 150,532 |
Decrease (increase) in deferred revenue | 137,451 | (69,124) |
Cash used by operating activities | 79,778 | 84,358 |
Financing Activities |
||
Net cash provided by Government of Canada | $(79,778) | $(84,358) |
In 1978, Parliament enacted the Northern Pipeline Act to:
The Agency is designated as a department and named under Schedule I.1of the Financial Administration Act, reporting to Parliament through the Minister of Natural Resources.
The objectives of the Agency are to:
In 1982, the sponsors of the Pipeline announced that the target date for completion had been set back until further notice and all parties scaled down their activities. Work continues to prepare the Agency to meet commitments set out in the Northern Pipeline Act should Foothills Pipe Lines Ltd. decide to proceed with the second stage of the Alaskan Natural Gas Transportation System.
In accordance with Section 29 of the Northern Pipeline Act and with the National Energy Board Cost Recovery Regulations, the Agency is required to recover all of its annual operating costs from the companies holding certificates of public convenience and necessity issued by the Agency. Currently, Foothills is the sole holder of such certificates. The Government of Canada provides funds for working capital through an annual Parliamentary appropriation.
These financial statements have been prepared in accordance with Treasury Board accounting policies and year-end instructions issued by the Office of the Comptroller General, which are consistent with Canadian generally accepted accounting principles for the public sector.
The Agency is 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.
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 the Government is the difference between all cash receipts and all cash disbursements including transactions between the Agency and departments of the federal government.
Due from the Consolidated Revenue Fund (CRF) represents the amount of cash that the Agency is entitled to draw from the Consolidated Revenue Fund without further appropriations, in order to discharge its liabilities.
Revenues from regulatory fees recovered from Foothills are recognized in the accounts based on the services provided in the year.
Revenues that have been received but not yet earned are recorded as deferred revenues. Deferred revenues represent the accumulation of excess billings over the actual expenses for the last two fiscal years.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 received without charge from other government departments are recorded as operating expenses at their estimated cost.
Receivables are stated at amounts expected to be ultimately realized. A provision is made for receivables where recovery is considered uncertain.
Future benefits for employees, including pension benefits, providing services to the Agency are funded by the employee’s home-base department. Estimated costs are included in the employee benefits charged to the Agency.
All tangible capital assets and leasehold improvements having an initial cost of $1,000 or more are recorded at their acquisition cost. Tangible capital assets owned by the Agency are valued at cost, net of accumulated amortization. Amortization is calculated using the straight-line method, over the estimated useful life of the assets as follows:
The preparation of these financial statements in accordance with Treasury Board accounting policies and year-end instructions issued by the Office of the Comptroller General, 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 on the financial statements. At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable. Deferred revenue, salaries and employee benefits are the most significant items where estimates are used. Actual amounts could differ significantly from those estimated. These estimates are reviewed annually and as adjustments become necessary, they are recognized in the financial statements in the year in which they become known.
The Government of Canada funds the expenses of the Agency through 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 as follows:
2008 | 2007 | |
---|---|---|
Net cost of operations | $48,888 | $52,963 |
Adjustments for items affecting net cost of operations but not affecting appropriations: | ||
Add (Less): | ||
Services received without charge | (48,888) | (52,963) |
Amortization of tangible capital assets | (5,069) | (5,069) |
Revenue not available for spending | 137,451 | 381,286 |
Other | 4,085 | 14,647 |
136,467 |
390,864 |
|
Current year appropriations used | $136,467 | $390,864 |
2008 | 2007 | |
---|---|---|
Vote 35 - Program expenditures | $287,500 | $932,600 |
Statutory amounts | 1,857 | 8,654 |
Lapsed appropriations | (152,890) | (550,390) |
Current year appropriations used | $136,467 | $390,864 |
2008 | 2007 | |
---|---|---|
Net cash provided by Government | $79,778 | $84,358 |
Revenue not available for spending | 137,451 | 381,286 |
Change in net position in the Consolidated Revenue Fund: | ||
Variation in accounts receivable & advances | 55,609 | (8,019) |
Variation in accounts payable & accrued liabilities | (3,005) | (150,532) |
Variation in deferred revenue / other liabilities | (137,451) | 69,124 |
Other | 4,085 | 14,647 |
Current year appropriations used | $136,467 | $390,864 |
Deferred revenue, calculated on a fiscal year basis, includes the billing adjustments.
January to December | ||
---|---|---|
2008 | 2007 | |
Actual Expenses: | ||
One quarter of prior fiscal year’s expenses | $95,321 | $158,871 |
Three quarters of current fiscal year’s expenses | 103,088 | 285,964 |
198,409 | 444,835 | |
Less provisional billings | - | (1,048,250) |
Billing Adjustment | $198,409 | $(603,415) |
The billing adjustments, calculated on a calendar year basis, represent the difference between the provisional billings and the actual recoverable operating costs, in accordance with Section 19 of the National Energy Board Cost Recovery Regulations. The recoverable operating costs for the calendar year are calculated using three quarters of the current fiscal year and one quarter of the previous fiscal year’s operating costs. The billing adjustments of $198,409 for 2007 and $(603,415) for 2006 will be applied to the provisional billings of 2009 and 2008 respectively and used in the calculation of the 2008 and 2007 deferred revenue respectively.
2008 | 2007 | |
---|---|---|
Prior year's billing adjustment | $1,173,770 | $570,355 |
Current fiscal year billing adjustment | (198,409) | 603,415 |
Last quarter billing of current fiscal year | - | - |
One quarter of current fiscal year’s expenses | (34,363) | (95,321) |
Deferred Revenue | $940,998 | $1,078,449 |
In 1983, the Government of Canada, pursuant to Subsection 37(3) of the Northern Pipeline Act, granted Foothills Pipe Lines Ltd. a twenty-five year easement upon and under lands in the Yukon Territory. For the right of easement, Foothills Pipe Lines Ltd. is to pay the Agency an annual amount of $30,400; of this annual amount, $2,806 (2007 - $2,806) is collected on behalf of and forwarded directly to the Government of the Yukon Territory. The balance of $27,594 (2007 - $27,594) was remitted to the Government of Canada by the Agency. This fee is not accounted for in these financial statements.
There were no acquisitions or disposals of tangible capital assets in 2008.
Cost | Accumulated Amortization | Net book value 2008 | Net book value 2007 | |
---|---|---|---|---|
Office furniture and equipment | $7,527 | $2,668 | $4,859 | $5,612 |
Informatics hardware | 17,266 | 15,231 | 2,035 | 6,351 |
Total | $24,793 | $17,899 | $6,894 | $11,963 |
Amortization expense for the year ended March 31, 2008 is $5,069 (2007 - $5,069)
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 applicable to all individuals and enterprises except that certain services, as defined previously, are provided without charge.
These services without charge have been recognized in the Agency’s Statement of Operations as follows:
2008 | 2007 | |
---|---|---|
Audit services provided by the Office of the Auditor General of Canada | $43,509 | $45,522 |
Management services provided by Natural Resources Canada | $5,379 | $7,441 |
Total | $48,888 | $52,963 |
2008 | 2007 | |
---|---|---|
Accounts receivable with other government departments and agencies | $26,385 | $81,994 |
Accounts payable to other government departments and agencies | - | - |
The nature of the Agency’s activities can result in some large 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:
2009 | 2010 | 2011 | 2012 | Total | |
---|---|---|---|---|---|
Operating leases | $17,386 | $7,286 | $7,286 | $1,214 | $33,172 |
Comparative figures have been reclassified to conform to the current year’s presentation.
A. Contacts for Further Information
Northern Pipeline Agency
580 Booth Street
Ottawa, Ontario K1A 0E4
Telephone: (613) 992-9612
Fax: (613) 995-1913
B. Legislation and Associated Regulations Administered Acts
Northern Pipeline Act
RSC 1977-78, c. 20,s.1
National Energy Board Cost Recovery Regulations
SOR/91-7
C. Socio-Economic and Environmental Terms and Conditions (1980-1981)
Northern Pipeline Socio-Economic and Environmental Terms and Conditions for the Province of Alberta (Order NP-MO-1-80 dated 12 June 1980)
Northern Pipeline Socio-Economic and Environmental Terms and Conditions for Southern British Columbia (Order NP-MO-2-80 dated 12 June 1980)
Northern Pipeline Socio-Economic and Environmental Terms and Conditions for the Swift River Portion of the Pipeline in the Province of British Columbia (Order NP-MO-11-80 dated 29 August 1980)
Northern Pipeline Socio-Economic and Environmental Terms and Conditions for Northern British Columbia (Order NP-MO-12-80 dated 29 August 1980)
Northern Pipeline Socio-Economic and Environmental Terms and Conditions for the Province of Saskatchewan (Order NP-MO-13-80 dated 29 August 1980)
Listing of Statutory and Departmental Reports
2008 Annual Report