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for the year ended March 31, 2008
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 departmental 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 fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the Public Appointments Commission Secretariat’s financial transactions. Financial information submitted to the Public Accounts of Canada and included in the Public Appointments Commission Secretariat’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 Public Appointments Commission Secretariat.
The financial statements of the Public Appointments Commission Secretariat have not been audited.
Christine Miles
Deputy Executive Director
Ottawa, Ontario
August 08, 2008
for the year ended March 31, 2008
Expenses | 2008 | 2007 |
(in thousands of dollars) | ||
Salaries and employee benefits | 69 | 572 |
Accommodation (Note 6) | 39 | 67 |
Professional and special services | 21 | 76 |
Rental | 4 | 3 |
Other expenses | - | 5 |
Transportation and telecommunication | - | 33 |
Utilities, materials and equipment | - | 5 |
Employee severance benefits (Note 4) | (82) | 82 |
Net Cost of Operations | 51 | 843 |
The accompanying notes form an integral part of these financial statements.
at March 31, 2008
Assets | 2008 | 2007 |
(in thousands of dollars) | ||
Financial assets | ||
Accounts receivable from other federal government departments and agencies | 119 | - |
Total financial assets | 119 | - |
Liabilities and Equity of Canada | 2008 | 2007 |
(in thousands of dollars) | ||
Liabilities | ||
Accounts payable to other federal government departments and agencies | 17 | 54 |
Vacation pay and compensatory leave | - | 25 |
Employee severance benefits (Note 4) | - | 82 |
Total liabilities | 17 | 161 |
Equity of Canada | 102 | (161) |
Total | 119 | - |
Contractual obligations (Note 5)
The accompanying notes form an integral part of these financial statements.
at March 31, 2008
2008 | 2007 | |
(in thousands of dollars) | ||
Equity of Canada, beginning of year | (161) | - |
Net cost of operations | (51) | (843) |
Services provided without charge by other government departments (Note 6) | 45 | 103 |
Current year appropriations used (Note 3) | 113 | 633 |
Change in net position in the Consolidated Revenue Fund (Note 3c) | 156 | (54) |
Equity of Canada, end of year | 102 | (161) |
The accompanying notes form an integral part of these financial statements.
for the year ended March 31, 2008
2008 | 2007 | |
(in thousands of dollars) | ||
Operating Activities | ||
Net cost of operations | 51 | 843 |
Non-cash items | ||
Services provided without charge by other government departments (Note 6) | (45) | (103) |
Variation in Statement of Financial Position | ||
Increase in accounts receivable | 119 | - |
(Increase) decrease in liabilities: | ||
Accounts payable to other federal government departments and agencies | 37 | (54) |
Vacation pay and compensatory leave | 25 | (25) |
Employee severance benefits | 82 | (82) |
263 | (161) | |
Cash used by operating activities | 269 | 579 |
Net cash provided by Government of Canada | 269 | 579 |
The accompanying notes form an integral part of these financial statements.
for the year ended March 31, 2008
The Public Appointments Commission Secretariat was established by Order in Council number PC 2006-0228, on April 21, 2006. The Secretariat was created to prepare the ground for the establishment of the Public Appointments Commission, and once established, to provide ongoing support. The mandate of the Commission and its Secretariat is described in the Federal Accountability Act.
The Commission and its Secretariat are within the portfolio of the Prime Minister, reflecting the prerogative of the Prime Minister with respect to Governor-in-Council appointments.
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:
3. Parliamentary Appropriations
The Public Appointments Commission Secretariat 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 Public Appointments Commission Secretariat 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 thousands of dollars) | |||
Net cost of operations | 51 | 843 | |
Adjustments for items affecting net cost of operations but not affecting appropriations: | |||
Add (Less): | |||
Services provided without charge by other government departments (Note 6) | (45) | (103) | |
Vacation pay and compensatory leave | 25 | (25) | |
Employee severance benefits | 82 | (82) | |
Current year appropriations used | 113 | 633 |
b) Appropriations provided and used: | |||
2008 | 2007 | ||
(in thousands of dollars) | |||
Vote - Operating expenditures | 945 | 986 | |
Statutory amounts | 10 | 54 | |
Less: | |||
Appropriations available for future years | - | - | |
Lapsed appropriations: Operating | (842) | (407) | |
Current year appropriations used | 113 | 633 |
2008 | 2007 | ||
(in thousands of dollars) | |||
Accrued benefits obligation, beginning of year | 82 | - | |
Expense for the year | (82) | 82 | |
Benefit paid during the year | - | - | |
Accrued benefit obligation, end of year | - | 82 |
The nature of the Public Appointments Commission Secretariat’s activities can result in large multi-year contracts and obligations whereby the Department 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 thousands of dollars) | 2009 | 2010 | 2011 | 2012 | 2013 and thereafter | Total |
Rental | 7 | 6 | 6 | 6 | 4 | 29 |
The Public Appointments Commission Secretariat is related as a result of common ownership to all Government of Canada departments, agencies and Crown corporations. The Public Appointments Commission Secretariat enters into transactions with these entities in the normal course of business and on normal trade terms.
Services provided without charge: During the year, the Public Appointments Commission Secretariat received, without charge from other government departments, accommodation and the employer’s contribution to the health and dental insurance plans. These services without charge have been recognized in the Public Appointments Commission Secretariat’s Statement of Operations as follows:
2008 | 2007 | ||
(in thousands of dollars) | |||
Accommodation | 39 | 67 | |
Employer’s contribution to the health and dental insurance plans | 6 | 36 | |
Total | 45 | 103 |
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 are not included as an expense in the Public Appointments Commission Secretariat’s Statement of Operations.
Comparative figures have been reclassified to conform to the current year’s presentation.