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Condensed Statement of Financial Position At End of Year (March 31, 2010) |
% Change | 2010 | 2009 |
---|---|---|---|
Assets | |||
Total Assets | 53% | 92 | 60 |
Total Assets | 53% | 92 | 60 |
Liabilities | |||
Total Liabilities | (42%) | 64 | 110 |
Equity of Canada | |||
Total Equity of Canada | 156% | 28 | (50) |
Total liabilities and equity of Canada | 53% | 92 | 60 |
Condensed Statement of Operations At End of Year (March 31, 2010) |
% Change | 2010 | 2009 |
---|---|---|---|
Expenses | |||
Total Expenses | (19%) | 404 | 497 |
Net Cost of Operations | (19%) | 404 | 497 |
Total net cost of operation was $404 thousand at the end of 2009-10, a decrease of $93 thousand over the previous year (19%). The decrease is mainly due to lower translation costs, Employee Benefit Plan and severance pay.
Total assets were $92 thousand at the end of 2009-10, an increase of $32 thousand over the previous year (53%). Accounts receivable represent 100% of the PACS assets.
Total liabilities were $64 thousand at the end of 2009-10, a decrease of $46 thousand over the previous year (42%). The decrease was mainly due to less account payables and liabilities at year-end related to salaries, such as employee benefits plan, performance pay and severance pay.
The Public Appointments Commission Secretariat has two Program Activities related to its Strategic Outcome. The Program Activity Oversight of the Governor-in-Council represents the main activity which contributes to the achievement of all Government of Canada outcomes by ensuring that selection processes for federal Governor-in-Council appointments are fair and competency-based. The Internal Services Program Activity supports the effective and efficient delivery of the first program.
In fiscal year 2009-10, $233 thousand (58%) was spent under the Program Activity Oversight of the Governor-in-Council and $171 thousand (42%) was spent under the Program Activity Internal Services.
Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2010 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.
The paper version was signed by
Christine Miles
Deputy Executive Director
Ottawa, Ontario
September 7, 2010
for the year ended March 31, 2010
Expenses (Note 4) | 2010 | 2009 |
---|---|---|
(in thousands of dollars) | ||
Salaries and employee benefits | 249 | 271 |
Accommodation (Note 8) | 94 | 94 |
Professional and special services | 49 | 79 |
Employee severance benefits (Note 6b) | 6 | 39 |
Rental | 4 | 4 |
Utilities, materials and equipment | 1 | 2 |
Transportation and telecommunication | 1 | 1 |
Repairs and maintenance | - | 5 |
Other expenses | - | 2 |
Net Cost of Operations | 404 | 497 |
The accompanying notes form an integral part of these financial statements.
At March 31, 2010
Assets | 2010 | 2009 |
---|---|---|
(in thousands of dollars) | ||
Financial assets | ||
Accounts receivable from other federal government departments and agencies | 92 | 60 |
Total financial assets | 92 | 60 |
Liabilities and Equity of Canada | ||
Liabilities | ||
Accounts payable and accrued liabilities (note 5) | 19 | 71 |
Employee severance benefits (Note 6b) | 45 | 39 |
Total liabilities | 64 | 110 |
Equity of Canada | 28 | (50) |
Total | 92 | 60 |
Contractual obligations (Note 7)
The accompanying notes form an integral part of these financial statements.
At March 31, 2010
2010 | 2009 | |
---|---|---|
(in thousands of dollars) | ||
Equity of Canada, beginning of year | (50) | 102 |
Net cost of operations | (404) | (497) |
Services provided without charge by other government departments (Note 8) | 107 | 111 |
Current year appropriations used (Note 3) | 291 | 347 |
Change in net position in the Consolidated Revenue Fund (Note 3c) | 84 | (113) |
Equity of Canada, end of year | 28 | (50) |
The accompanying notes form an integral part of these financial statements.
for the year ended March 31, 2010
2010 | 2009 | |||
---|---|---|---|---|
(in thousands of dollars) | ||||
Operating Activities | ||||
Net cost of operations | 404 | 497 | ||
Non-cash items | ||||
Services provided without charge by other government departments (Note 8) | (107) | (111) | ||
Variation in Statement of Financial Position | ||||
Increase in accounts receivable | 32 | (59) | ||
(Increase) decrease in liabilities: | ||||
Accounts payable | 52 | (54) | ||
Employee severance benefits | (6) | (39) | ||
Cash used by operating activities | (29) | (263) | ||
Net cash provided by Government of Canada | 375 | 234 |
The accompanying notes form an integral part of these financial statements.
For the year ended March 31, 2010
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.
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:
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:
2010 | 2009 | |
---|---|---|
(in thousands of dollars) | ||
Net cost of operations | 404 | 497 |
Adjustments for items affecting net cost of operations but not affecting appropriations: | ||
Add (Less): | ||
Services provided without charge by other government departments (Note 7) | (107) | (111) |
Employee severance benefits | (6) | (39) |
Current year appropriations used | 291 | 347 |
The following table presents details of expenses by Program Activity:
2010 | 2009 | |
---|---|---|
(in thousands of dollars) | ||
Program Activity | ||
Oversight of the Governor-in-Council appointments | 233 | 386 |
Internal Services | 171 | 111 |
Total |
404 |
497 |
The following table presents details of accounts payable:
2010 | 2009 | |
---|---|---|
(in thousands of dollars) | ||
Payables to external parties | 3 | 7 |
Payables to other federal government departments and agencies | 16 | 64 |
Total | 19 | 71 |
2010 | 2009 | |
---|---|---|
(in thousands of dollars) | ||
Accrued benefits obligation, beginning of year | 39 | - |
Expense for the year | 6 | 39 |
Benefit paid during the year | - | - |
Accrued benefit obligation, end of year | 45 | 39 |
The nature of 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)2011 | 2012 | 2013 | 2014 | 2015 and thereafter | Total | |
---|---|---|---|---|---|---|
Rental | 6 | 6 | 8 | - | - | 20 |
Professional and special services | 18 | - | - | - | - | 18 |
Total | 24 | 6 | 8 | - | - | 38 |
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:
2010 | 2009 | |
---|---|---|
(in thousands of dollars) | ||
Accommodation | 93 | 94 |
Employer’s contribution to the health and dental insurance plans | 14 | 17 |
Total | 107 | 111 |
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.
The 2009-10 Note 4 (Expenses) for the Public Appointments Commission Secretariat was prepared on the Treasury Board Secretariat reporting requirements for program activities. As a result, charges for Internal Services activities which were included in Oversight of the Governor-in-Council appointments activity in prior years, have now been presented separately. If this reporting requirement had not been implemented, expenses for 2009-10 would have been reported as follows:
2010 | 2009 | |
---|---|---|
(in thousands of dollars) | ||
Program Activity | ||
Oversight of the Governor-in-Council appointments | 404 | 497 |