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Section III—Supplementary Information

Departmental Link to Government of Canada Outcome Areas

Strategic outcome: Individuals have equal access, as determined by the Canadian Human Rights Act (CHRA) and the Employment Equity Act (EEA), to the opportunities that exist in Canadian society through the fair and equitable adjudication of human rights and employment equity cases that are brought before the Canadian Human Rights Tribunal.
Program Activity	Actual Spending, 2007–08			Alignment to Government of Canada Outcome
	Budgetary	Non-Budgetary	Total
Public Hearings under the Canadian Human Rights Act	4.2	0	4.2	A diverse society that promotes linguistic duality and social inclusion
Review Directions Given Under the Employment Equity Act	0	0	0

Note: No funding was provided or expenses were incurred for the program activity, Review Directions Given Under the Employment Equity Act, during the period covered by this performance document.

Departmental Performance Tables

Table 1. Comparison of Planned to Actual Spending (including full-time equivalents)

			2007-08
($ millions)	2005–06 actual	2006-07 actual	Main estimates	Planned spending	Total authorities	Total actuals
Public Hearings under the Canadian Human Rights Act	3.8	4.6	4.3	4.3	4.5	4.2
Total	3.8	4.6	4.3	4.3	4.5	4.2
Less: Nonrespendable revenue
Plus: Cost of services received without charge	1.2	1.2	1.2	1.2	1.2	1.1
Total Tribunal spending	5.0	5.8	5.5	5.5	5.7	5.3
Full-time equivalents	26	26				26

 

Table 2. Voted and Statutory Items

		2007–08 ($ millions)
Vote or Statutory Item	Truncated Vote or Statutory Wording	Main estimates	Planned spending	Total authorities	Actual spending
15	Program expenditures	3.9	3.9	4.1	3.8
(S)	Contributions to employee benefit plans	0.4	0.4	0.4	0.4
Total		4.3	4.3	4.5	4.2

Electronic Tables

The following tables are available on the Treasury Board Secretariat’s website at:
www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.

• Table 3, Response to Parliamentary Committees and External Audits
• Table 4, Internal Audits and Evaluations

Table 5. Travel Policies

Comparison to the TBS Special Travel Authorities The Canadian Human Rights Tribunal follows the TBS Special Travel Authorities. Comparison to the TBS Travel Directive, Rates and Allowances The Canadian Human Rights Tribunal follows the TBS Travel Directive, Rates and Allowances.

Table 16. Financial Statements

Financial statements are prepared in aczcordance with accrual accounting principles. The unaudited supplementary information presented in the financial tables in the DPR is prepared on a modified cash basis of accounting in order to be consistent with appropriations-based reporting. Note 3 of the financial statements reconciles these two accounting methods.

Canadian Human Rights Tribunal Statement of Operations (unaudited) for the year ended March 31 (in dollars)

	2008	2007
Expenses
Operating Expenses
Salaries and employee benefits	2,606,198	2,564,490
Rentals	1,114,759	1,320,641
Professional services	890,934	1,223,070
Transportation and telecommunications	420,105	452,578
Amortization	67,589	51,545
Materials and supplies	62,392	68,982
Repair and maintenance	34,957	25,469
Communications	26,855	39,892
Miscellaneous	13,990	9,700
Total Expenses	5,237,779	5,756,367
Revenues
Miscellaneous revenues	1,829	25
Total Revenues	1,829	25
Net Cost of Operations	5,235,950	5,756,342

Canadian Human Rights Tribunal Statement of Financial Position (unaudited) at March 31 (in dollars)

	2008	2007
Assets
Financial Assets
Accounts receivable and advances (Note 4)	51,634	53,471
Total Financial Assets	51,634	53,471
Non-financial Assets
Prepaid expenses	14,000	14,000
Tangible capital assets (Note 6)	150,770	96,654
Total Non-financial Assets	164,770	110,654
TOTAL ASSETS	216,404	164,125
Liabilities
Accounts payable and accrued liabilities (Note 5)	337,267	383,003
Vacation pay and compensatory leave	69,007	83,511
Employee severance benefits (Note 7b)	450,284	431,825
TOTAL LIABILITIES	856,558	898,339
Equity of Canada	(640,154)	(734,214)
TOTAL LIABILITIES AND EQUITY OF CANADA	216,404	164,125

Canadian Human Rights Tribunal Statement of Equity of Canada for the year ended March 31 (unaudited) (in dollars)

	2008	2007
Equity of Canada, beginning of year	(734,214)	(623,037)
Net cost of operations	(5,235,950)	(5,756,342)
Current year appropriations used (Note 3)	4,177,771	4,561,439
Revenue not available for spending	(1,829)	(25)
Refund of previous year expenses	(10)	(4,300)
Change in net position in the Consolidated Revenue Fund (Note 3)	43,899	(77,891)
Services received without charge from other government departments and agencies (Note 9)	1,110,179	1,165,942
Equity of Canada, end of year	(640,154)	(734,214)
The accompanying notes form an integral part of these financial statements.

Canadian Human Rights Tribunal Statement of Cash Flow (unaudited) for the Year Ended March 31 (in dollars)

	2008	2007
Operating Activities
Net cost of operations	5,235,950	5,756,342
Non-cash items:
Amortization of capital assets	(67,589)	(51,545)
Services provided without charge by other government departments	(1,110,179)	(1,165,942)
Variations in Statement of Financial Position:
Increase (decrease) in accounts receivables and advances	(1,837)	32,665
Increase (decrease) in liabilities	41,781	(98,434)
Cash Used by Operating Activities	4,098,126	4,473,086
Capital Investment Activities Acquisitions of tangible capital assets	121,705	6,137
Financing Activities Net cash provided by Government of Canada	4,219,831	4,479,223
The accompanying notes and schedules form an integral part of these financial statements.

 

Canadian Human Rights Tribunal: Notes to the Financial Statements (unaudited)

1. Authority and Objectives

The Canadian Human Rights Tribunal (the Tribunal) is a quasi-judicial body created by Parliament under the Canadian Human Rights Act to inquire into complaints of discrimination and to decide if particular practices have contravened the Act. The Tribunal may only inquire into complaints referred to it by the Canadian Human Rights Commission, usually after a full investigation by the Commission. The Commission resolves most cases without the Tribunal’s intervention. Cases referred to the Tribunal generally involve complicated legal issues, new human rights issues, unexplored areas of discrimination, or multifaceted evidentiary complaints that must be heard under oath.

The Tribunal’s mandate also includes hearing matters under the Employment Equity Act (EEA).

2. Summary of Significant Accounting Policies

These 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:

• Parliamentary appropriations – The Canadian Human Rights Tribunal is primarily financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Canadian Human Rights Tribunal do not parallel financial reporting according to generally accepted accounting principles since they 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.
  
• Net Cash Provided by Government – The Canadian Human Rights Tribunal operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Canadian Human Rights Tribunal is deposited to the CRF and all cash disbursements made by the Canadian Human Rights Tribunal are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements including transactions between departments of the federal government.
  
• Change in net position in the Consolidated Revenue Fund is the difference between the net cash provided by Government and appropriations used in a year, excluding the amount of non-respendable revenue recorded by the department. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.
  
• Revenues – These are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues. The majority of revenues are for fees related to Access to Information Requests and for penalties levied against participants in hearings.
  
• 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 and legal services are recorded as operating expenses at their estimated cost.

  
  
• Employee future benefits
  
• • Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer plan administered by the Government of Canada. The Canadian Human Rights Tribunal’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 department 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.
    
• Accounts receivable and advances are stated at amounts expected to be ultimately realized; a provision has not been made for receivables where recovery is considered uncertain since all receivables are considered to be recoverable.
  
• Tangible capital assets – All tangible capital assets and leasehold improvements having an initial cost of $5,000 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 asset as follows:
  
  
  

  Asset Class	Amortization Period
  Machinery and equipment Furniture and fixtures Informatics hardware & software	5 to 10 years 10 years 3 years

  
  
  
• Measurement uncertainty – The preparation of these financial statements in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses reported in the financial statements. At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable. The most significant items where estimates are used are the liability for employee severance benefits and the useful life of tangible capital assets. Actual results could significantly differ from those estimated. Management’s estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year they become known.
  

3. Parliamentary Appropriations

The Canadian Human Rights Tribunal 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 Canadian Human Rights Tribunal 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		5,235,950	5,756,342
Adjustments for items affecting net cost of operations but not affecting appropriations
Add (Less):	Services provided without charge	(1,110,179)	(1,165,942)
	Amortization of tangible capital assets	(67,589)	(51,545)
	Variation in vacation pay and compensatory leave	14,504	12,122
	Variation in employee severance benefits	(18,459)	0
Add:	Miscellaneous revenue	1,829	25
	Refund of previous year expenses	10	4,300
Adjustments for items not affecting net cost of operations but affecting appropriations
Add:	Acquisitions of tangible capital assets	121,705	6,137
Current year appropriations used		4,177,771	4,561,439

b) Appropriations provided and used

	2008	2007
	(in dollars)
Vote 15 – Program expenditures	4,102,548	4,289,378
Statutory Amounts	351,898	346,782
Less:
Lapsed appropriations: Operating	(276,675)	(74,721)
Current year appropriations used	4,177,771	4,561,439

c) Reconciliation of net cash provided by Government to current year appropriations used

	2008	2007
	(in dollars)
Net cash provided by Government	4,219,831	4,479,223
Revenue not available for spending	1,829	25
Refund of previous year expenses	10	4,300
Change in net position of the Consolidated Revenue Fund:
Variation in accounts receivable and advances	1,837	(32,665)
Variation in accounts payable and accrued liabilities	(45,736)	110,556
	(43,899)	77,891
Current year appropriations used	4,177,771	4,561,439

4. Accounts Receivable and Advances

The following table presents details of accounts receivable and advances:

	2008	2007
	(in dollars)
Receivables from other Federal Government departments and agencies	48,537	48,279
Receivables from external parties	2,597	4,692
Employee Advances	500	500
Total:	51,634	53,471

5. Accounts Payable and Accrued Liabilities

The following table presents details of accounts payable and accrued liabilities:

	2008	2007
	(in dollars)
Accounts payable to other Federal Government departments and agencies	111,670	31,916
Other accounts payable and accrued liabilities	225,597	351,087
Total	337,267	383,003

6. Tangible Capital Assets (in dollars)

Capital Asset Class	COST				ACCUMULATED AMORTIZATION				2008 Net book value	2007 Net book value
	Opening Balance	Acquisitions	Disposals And writeoffs	Closing Balance	Opening Balance	Amortization	Disposals and write-offs	Closing balance
Machinery and equipment	12,796	0	0	12,796	(5,230)	(1,302)	0	(6,532)	6,264	7,566
Furniture and fixtures	21,863	0	0	21,863	(12,803)	(2,520)	0	(15,323)	6,540	9,060
Informatics hardware and software	342,673	121,705	0	464,378	(262,645)	(63,767)	0	(326,412)	137,966	80,028
Total	377,332	121,705	0	499,037	(280,678)	(67,589)	0	(348,267)	150,770	96,654

Note: Amortization expense for the year ended March 31, 2008 is $67,589 (2007 - $51,545).

7. Employee Benefits

a) Pension benefits: Employees of the Canadian Human Rights Tribunal participate in the Public Service Pension Plan, which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Québec Pension Plans benefits and they are indexed to inflation.

Both the employees and the department contribute to the cost of the Plan. The 2007-08 expense amounts to $256,531 ($254,841 in 2006-07), which represents approximately 2.1 times (2.2 in 2006-07) the contributions by employees.

The department’s responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada as the Plan’s sponsor.

b) Severance benefits: The Canadian Human Rights Tribunal 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	431,825	431,825
Expense for the year	53,560	61,340
Benefits paid during the year	(35,101)	(61,340)
Accrued benefit obligation, end of year	450,284	431,825

8. Contractual Obligations

The nature of the Canadian Human Rights Tribunal activities can result in some 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 dollars)
	2009	2010 and thereafter	Total
Goods and services	130,132	43,403	173,535

9. Related party transactions

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

Services provided without charge:

During the year the Canadian Human Rights Tribunal received without charge from other departments accommodation and the employer’s contribution to the health and dental insurance plans. These services without charge have been recognized in the Canadian Human Rights Tribunal Statement of Operations as follows:

	2008	2007
	(in dollars)
Accommodation	962,962	1,020,000
Employer’s contribution to the health and dental insurance plans	147,217	145,942
Total	1,110,179	1,165,942

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 Canadian Human Rights Tribunal’s Statement of Operations.

 

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