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Statement of Management Responsibility
Future-oriented Statement of Operations (Unaudited)
Future-oriented Statement of Financial Position (Unaudited)
Future-oriented Statement of Cash Flow (Unaudited)
Notes to the Future-oriented Financial Information (Unaudited)
Responsibility for the compilation, content, and presentation of the accompanying future-oriented financial information for the year ended March 31, 2011 rests with the management of the Treasury Board of Canada Secretariat (Secretariat). The future-oriented financial information has been prepared by management in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector. The future-oriented financial information is submitted for Part III of Estimates (Report on Plans and Priorities), and will be used in the Secretariat's Departmental Performance Report to compare with actual results.
Management is responsible for the integrity and objectivity of the future-oriented financial information and for the process of developing forecasts and future projections that are based on information available and known to management at the time of development, reflect current business and economic conditions, and assume a continuation of current governmental priorities and consistency in the Secretariat mandate and strategic objectives. Much of the future-oriented financial information is based on these assumptions, best estimates, and judgment and gives due consideration to materiality. At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable. However, as with all such estimations, there is a measure of uncertainty surrounding them. This uncertainty increases as the forecast horizon extends. The actual results achieved will vary from the forecast information presented, and this variation could be material.
The readers should be advised that the Secretariat is preparing these statements as part of a pilot project involving ten departments. This is the second year of a two year project to develop the methodology to prepare Future-oriented Departmental Financial Statements.
Michelle d'Auray Secretary of the Treasury Board Ottawa, Canada March 12, 2010 |
Christine Walker Assistant Secretary and CFO Ottawa, Canada March 12, 2010 |
($ thousands) | ||
---|---|---|
Forecast 2010 |
Forecast 2011 |
|
Expenses (Note 6) | ||
Government-wide Funds and Public Service Employer Payments | 2,171,825 | 2,231,393 |
Management Frameworks | 72,551 | 65,534 |
People Management | 68,716 | 62,071 |
Expenditure Management | 36,435 | 32,912 |
Financial Management | 33,559 | 30,514 |
Internal Services | 108,347 | 97,869 |
Total Expenses | 2,491,433 | 2,520,293 |
Revenues (Note 7) | ||
Government-wide Funds and Public Service Employer Payments | 11,762 | 11,909 |
Management Frameworks | - | - |
People Management | 7,125 | 7,845 |
Expenditure Management | - | - |
Financial Management | - | - |
Internal Services | - | - |
Total Revenues | 18,887 | 19,754 |
Net Cost of Operations | 2,472,546 | 2,500,539 |
The accompanying notes form an integral part of these future-oriented financial statements.
($ thousands) | ||
---|---|---|
Forecast 2010 |
Forecast 2011 |
|
ASSETS | ||
Financial assets | ||
Accounts Receivable and Advances | 223,939 | 235,047 |
Total financial assets | 223,939 | 235,047 |
Non-financial assets | ||
Tangible capital assets (Note 8) | 13,695 | 11,246 |
Total non-financial assets | 13,695 | 11,246 |
TOTAL ASSETS | 237,634 | 246,293 |
LIABILITIES | ||
Accounts payables and accrued liabilities | 517,314 | 534,561 |
Vacation pay and compensatory leave | 7,637 | 7,401 |
Employee severance benefits (Note 9) | 33,137 | 32,084 |
558,088 | 574,046 | |
EQUITY OF CANADA | (320,454) | (327,753) |
TOTAL LIALIBITES AND EQUITY | 237,634 | 246,293 |
Contingent liabilities (Note 10)
Contractual obligations (Note 11)
The accompanying notes form an integral part of these future-oriented financial statements.
($ thousands) | ||
---|---|---|
Forecast 2010 |
Forecast 2011 |
|
Operating activities | ||
Net cost of operations | 2,472,546 | 2,500,539 |
Non-cash items: | ||
Amortization of capital assets | (3,343) | (3,104) |
Service provided without charge by other government departments | (19,703) | (19,358) |
Variation in Statement of Financial Position: | ||
Decrease (increase) in accounts receivable and advances | (6,110) | 11,108 |
Increase in accounts payable and accrued liabilities | (78,100) | (17,247) |
Increase (Decrease) in vacation pay and compensatory leave | (1,090) | 236 |
Increase (Decrease) in employee severance benefits | (4,248) | 1,053 |
Cash used by operating activities | 2,359,952 | 2,473,227 |
Capital investing activities | ||
Acquisition of tangible capital assets | 248 | 655 |
Cash used by capital investment activities | 248 | 655 |
Financing activities | ||
Net cash provided by the Government of Canada | (2,360,200) | (2,473,882) |
The accompanying notes form an integral part of these future-oriented financial statements.
Under the broad authority of sections 5 to 13 of the Financial Administration Act, the Secretariat supports the Treasury Board as a committee of ministers in its role as the general manager and employer of the core public administration. It is headed by a Secretary, who reports to the President of the Treasury Board.
The mission of the Secretariat is to ensure that the rigorous stewardship of public resources achieves results for Canadians.
The core business of the Secretariat is currently organized into the following key areas of program activity:
The Government-wide Funds and Public Service Employer Payments program activity accounts for funds that are held centrally to supplement other appropriations. From these funds, payments and receipts are made on behalf of other federal organizations. These funds supplement the standard appropriations process and meet certain responsibilities of the Secretariat as the employer of the federal public service. Information on planned spending is provided in Section III, as online supplementary information.
The Management Frameworks program activity establishes guiding principles and expectations for public sector management. It includes setting government-wide policy directions in targeted areas, such as governance, regulatory management, the Management Accountability Framework (MAF), service, information management and information technology. Working with all federal organizations, the Secretariat provides leadership, challenge, and community enablement in policy development, compliance, performance reporting, and functional community development. This work includes new and emerging issues and priorities, and promoting a cultural shift in the approach to risk and innovation. In turn, this work informs the policies in the People Management, Expenditure Management, and Financial Management program activities.
The People Management program activity supports efforts across the federal public service to achieve strong leadership and a well managed workforce and workplace. Direction-setting activities include the following:
The program activity also provides public service-wide leadership on managing compensation, which it shares with the Expenditure Management program activity. It includes collective bargaining and associated labour relations as well as establishing and maintaining the public service pension and benefits regime.
The Expenditure Management program activity helps ensure alignment of resources to achieve government priorities in a way that maximizes value for money and provides a whole-of-government perspective on matters related to direct program spending. Working with all federal organizations that are subject to budget appropriation, the Secretariat undertakes the review, analysis, and challenge of plans and proposals involving departmental spending, expenditure forecasting and strategies, compensation management, and results-based management. This program activity includes part of the Expenditure Management System, the framework for the development and implementation of the government's spending plans and priorities within the limits established by the Budget.
The Financial Management program activity promotes good financial management practices across government to ensure that financial activities are carried out effectively and efficiently. Working with all federal organizations, the Secretariat:
The Internal Services program activity is advanced through three program sub-activities (PSA) that support the Treasury Board and the internal management of the Secretariat. PSAs and key functions are the following:
These future-oriented statements have been prepared:
While every attempt has been made to accurately forecast final results for 2009-10 and 2010-11, actual results achieved are likely to vary from the forecast information presented, and this variation could be material.
Once the Report on Plans and Priorities is presented, the Secretariat will not be updating the forecasts for any changes to appropriations or forecast financial information made in ensuing supplementary estimates. Variances will be explained in the Secretariat’s Performance Report.
On February 6th, 2009, Prime Minister Harper announced changes to streamline and improve the management of human resources in the Public Service of Canada. As a result, the Public Service Human Resources Management Agency of Canada (PSHRMAC) was no longer operating as a separate entity, but housed within the Treasury Board Secretariat under a new Office of the Chief Human Resources Officer. The financial impact of this decision was not reflected in the 2009-2010 Future-oriented Statement of Operations. Therefore, the forecasts for these statements have been restated to reflect this financial impact.
Another structural change that took place in early 2009 is the transfer from the Department of Finance to the Secretariat of the control and the supervision of portions of the federal public administration related to corporate services in the Department of Finance. The financial impact has been reflected in these Future-oriented Financial Statements.
The future-oriented financial information has 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 Secretariat is financed by the Government of Canada through parliamentary appropriations. Appropriations provided to the Secretariat do not parallel financial reporting according to generally accepted accounting principles because appropriations are primarily based on cash flow requirements. Consequently, items recognized in the Future-oriented Statement of Operations and in the Future-oriented Statement of Financial Position are not necessarily the same as those provided through appropriations from Parliament. Note 5 provides a high-level reconciliation between the bases of reporting.
The Secretariat operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Secretariat is deposited to the CRF and all cash disbursements made by the Secretariat are paid from the CRF. The net cash provided by Government of Canada is the difference between all cash receipts and all cash disbursements, including transactions between departments of the federal government.
Revenues are accounted for in the period in which the underlying transaction or event that gave rise to the revenues took place.
Expenses are recorded on the accrual basis:
Eligible public service employees participate in the Public Service Pension Plan sponsored by the Government of Canada. Contributions to the Plan for all departments and agencies, including additional contributions in respect of any actuarial deficiencies, are funded by the Secretariat as centrally managed funds, and they are expensed in the year incurred. The Secretariat recovers a portion of the pension contributions from other departments and agencies.
The Government of Canada also sponsors a variety of other benefit plans that the Secretariat is responsible for administering and/or funding through its centrally managed funds. These benefits are recognized as expenses when they become due. A portion of these benefits is also recovered from other departments and agencies.
For the pension benefits and other future employee benefits covered by these plans, actuarially determined liabilities and related disclosure are presented in the financial statements of the Government of Canada, the ultimate sponsor of these benefits. As administrator of the centrally managed funds, the Secretariat expenses these benefits or contributions as they become due and records no accruals for future benefits. This treatment is consistent with the funding provided to the department through parliamentary appropriations.
Pension benefits:Eligible employees of the Secretariat participate in the Public Service Pension Plan. The Secretariat’s share of contributions pertaining to the current service cost of its employees is allocated to the program activities which incur salary expenses.
Severance benefits: Employees are entitled to severance benefits, as provided for 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 of the Secretariat is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government of Canada as a whole.
Accounts receivable and advances are stated at amounts expected to be ultimately realized.
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.
All tangible capital assets and leasehold improvements having an initial cost of $10,000 or more are recorded at their acquisition cost. The Secretariat does not capitalize intangibles, works of art, and historical treasures that have cultural, aesthetic, or historical value.
Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:
Asset class | Amortization period |
---|---|
Machinery and equipment | 3 to 10 years |
Motor vehicles | 3 years |
Leasehold improvements | Term of lease |
Assets under construction | Once in service, in accordance with asset class |
The preparation of the future-oriented financial information requires management to make estimates and assumptions that affect the reported amounts of all the assets, liabilities, revenues and expenses reported in the future-oriented financial statements. Assumptions are based upon information available and known to management at the time of development, reflect current business and economic conditions, and assume a continuation of current governmental priorities and consistency in departmental mandate and strategic objectives. At the time of preparation of the Future-oriented Financial Statements, management believes the estimates and assumptions to be reasonable. Nonetheless, as with all such estimates and assumptions, there is a measure of uncertainty surrounding them. This uncertainty increases as the forecast horizon extends.
The Secretariat receives most of its funding through annual parliamentary appropriations. Items recognized in the Future-oriented Statement of Operations and Future-oriented Statement of Financial Position in one year may be funded through parliamentary appropriations in prior, current, or future years. Accordingly, the Secretariat has different net results of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:
($ thousands) | ||
---|---|---|
Forecast 2010 |
Forecast 2011 |
|
Net cost of operations | 2,472,546 | 2,500,539 |
Adjustment for items affecting net cost of operations but not affecting appropriations: | ||
Add (Less): | ||
Services provided without charge from other government department | (19,703) | (19,358) |
Revenue not available for spending | 13,034 | 13,419 |
(Increase) in vacation pay and compensatory leave | (1,090) | 236 |
(Increase) in employee severance benefits | (4,248) | 1,053 |
Amortization of tangible capitals assets | (3,343) | (3,104) |
(15,350) | (7,754) | |
Adjustment for items not affecting net cost of operations but affecting appropriations: | ||
Acquisition of tangible assets | 248 | 655 |
Appropriations used | 2,457,444 | 2,493,440 |
($ thousands) | ||
---|---|---|
Forecast 2010 |
Forecast 2011 |
|
Voted Authorities: | ||
Vote 1 - Program expenditures | 258,849 | 236,591 |
Vote 5 - Government contingencies | 750,000 | 750,000 |
Vote 10 - Government-wide initiatives | 6,636 | 6,215 |
Vote 15 - Compensation adjustments | 735,441 | - |
Vote 20 - Public service insurance | 2,164,302 | 2,223,794 |
Vote 25 - Operating budget carry forward | 1,200,000 | 1,200,000 |
Vote 30 - Paylist requirements | 500,000 | 500,000 |
Vote 35 - Budget Implementation Initiatives | 3,000,000 | - |
8,615,228 | 4,916,600 | |
Statutory authorities: | ||
President of Treasury Board - salary & motor car allowance | 78 | 78 |
Contribution to employee benefit plans | 29,757 | 29,592 |
Payments under the Public Service Pension Adjustment Act | 20 | 20 |
Payments for the pay equity settlement pursuant to section 30 of the Crown Liability and Proceedings Act | 200 | 200 |
Unallocated employer contributions made under the Public Service Superannuation Act, other retirement acts & the Employment Insurance Act | 9,500 | 9,500 |
39,555 | 39,390 | |
Pending Approval: | ||
Vote 1 - Program expenditures | 591 | - |
Vote 1 – Respendable Revenue | (5,853) | (6,335) |
(5,262) | (6,335) | |
Transferred or lapsed authorities: | ||
Vote 5 - Government contingencies | (750,000) | (750,000) |
Vote 10 - Government-wide initiatives | (6,636) | (6,215) |
Vote 15 - Compensation adjustments | (735,441) | - |
Vote 25 - Operating budget carry forward | (1,200,000) | (1,200,000) |
Vote 30 - Paylist requirements | (500,000) | (500,000) |
Vote 35 - Budget Implementation Initiatives | (3,000,000) | - |
(6,192,077) | (2,456,215) | |
Appropriations used | 2,457,444 | 2,493,440 |
Forecast 2010 Total |
GF & PSEP |
MF | PM | EM | FM | IS | Forecast 2010 Total |
|
---|---|---|---|---|---|---|---|---|
Transfer payment | 200 | - | - | - | - | 200 | - | 200 |
Operating Expenses: | ||||||||
Government-wide funds and publics service employer payments (Note 6b) | 2,171,825 | 2,231,393 | - | - | - | - | - | 2,231,393 |
Salary & employee benefits | 214,959 | - | 45,956 | 43,527 | 23,080 | 21,257 | 68,631 | 202,451 |
Professional & Special Services | 63,541 | - | 11,603 | 10,990 | 5,827 | 5,367 | 17,328 | 51,115 |
Accommodation | 15,848 | - | 3,458 | 3,275 | 1,737 | 1,600 | 5,164 | 15,234 |
Transport & telecommunications | 7,477 | - | 1,366 | 1,294 | 686 | 632 | 2,039 | 6,017 |
Machinery, equipment, parts & tools | 4,075 | - | 730 | 692 | 367 | 338 | 1,091 | 3,218 |
Repair & maintenance | 877 | - | 92 | 88 | 46 | 43 | 138 | 407 |
Utilities, materiel & supplies | 1,801 | - | 411 | 390 | 207 | 190 | 614 | 1,812 |
Information | 1,642 | - | 198 | 187 | 99 | 92 | 296 | 872 |
Rentals | 1,255 | - | 262 | 248 | 131 | 121 | 390 | 1,152 |
Amortization | 3,343 | - | 705 | 667 | 354 | 326 | 1,052 | 3,104 |
Other subsidies & payment | 4,590 | - | 753 | 713 | 378 | 348 | 1,126 | 3,318 |
Total Expenses | 2,491,433 | 2,231,393 | 65,534 | 62,071 | 32,912 | 30,514 | 97,869 | 2,520,293 |
Legend:
GF & PSEP – Government-wide Funds and Public Service Employer Payments
MF – Management Framework
PM – People Management
EM – Expenditure Management
FM – Financial Management
IS – Internal Services
The Government of Canada sponsors defined benefit pension plans covering most of its employees. The Secretariat funds the employer’s contributions to the Public Service Pension Plan and Retirement Compensation Arrangement, including additional contributions in respect of actuarial deficiencies.
The Secretariat also funds payments to or in respect of:
Generally, Public Service Pension Plan contributions, Public Service Death Benefit Account contributions, Canada/Quebec Pension Plan contributions, and Employment Insurance premiums are recovered from all departments, agencies, and revolving funds pro-rata, based on salaries and wages incurred. Contributions to health care plans are recovered from certain departments and agencies and all revolving funds, based on a percentage of salaries and wages incurred.
A breakdown by major category is as follows:
($ thousands) | ||
---|---|---|
Forecast 2010 |
Forecast 2011 |
|
Expenses: | ||
Public Service Pension Plan & Retirement Compensation Arrangement contributions (Statutory) | 2,431,874 | 2,545,306 |
Public Service Pension Plan & Retirement Compensation in respect of actuarial deficits (Statutory) | 9,500 | 9,500 |
Public Service Death Benefit Account contributions (Statutory) | 10,834 | 11,253 |
Canada/Quebec Pension plan contribution (Statutory) | 633,297 | 678,792 |
Employment Insurance premiums (Statutory) | 254,108 | 259,943 |
Employment Insurance premiums reduction (Vote 20) | 1,300 | 1,450 |
Quebec Parental Insurance Plan premiums (Vote 20) | 28,000 | 35,940 |
Public Service Health Care Plan premiums (Vote 20) | 962,733 | 974,904 |
Public Service Dental Care Plan claims (Vote 20) | 253,928 | 276,728 |
Pensioners' Dental Services Plan claims (Vote 20) | 116,238 | 138,936 |
Provincial Health Insurance Plan premiums (Vote 20) | 29,323 | 31,926 |
Provincial payroll taxes (Vote 20) | 505,806 | 532,124 |
Group disability and life insurance premiums (Vote 20) | 512,859 | 526,328 |
Pension & other government employee benefits in respect of locally engaged staff employed in Canadian missions abroad (Vote 20) | 48,360 | 67,265 |
Pension & similar payments to former government employees (Vote 20) | 520 | 540 |
Miscellaneous Special Payments (Vote 20) | 200 | 200 |
Operating expenses (Vote 20) | 5,258 | 5,552 |
5,804,138 | 6,096,687 | |
Recoveries: | ||
Employer's contributions to government employee benefit plans recovered from government departments and agencies (Statutory) | 3,330,113 | 3,495,295 |
Employer's contributions to government employee insurance plans recovered from government departments and agencies (Vote 20) | 132,000 | 138,290 |
Employee's contributions to Public Service Health Care Plan recovered from government departments and agencies (Vote 20) | 45,000 | 70,688 |
Pensioners' contributions to the Pensioners' Dental Services Plan (Vote 20) | 125,200 | 161,021 |
3,632,313 | 3,865,294 | |
Net Expenses | 2,171,825 | 2,231,393 |
The following table presents details of revenues by category and by activities:
Forecast 2010 Total |
GF & PSEP |
MF | PM | EM | FM | IS | Forecast 2010 Total |
|
---|---|---|---|---|---|---|---|---|
Parking Fees | 11,742 | 11,882 | - | - | - | - | - | 11,882 |
Recovery of pension admin. Costs | 7,125 | - | - | 7,845 | - | - | - | 7,845 |
Other revenues | 20 | 27 | - | - | - | - | - | 27 |
Total | 18,887 | 11,909 | - | 7,845 | - | - | - | 19,754 |
Legend:
GF & PSEP – Government-wide Funds and Public Service Employer Payments
MF – Management Framework
PM – People Management
EM – Expenditure Management
FM – Financial Management
IS – Internal Services
The following table presents the details of Tangible Capital Assets:
Capital asset class | Cost | Accumulated amortization | Forecast Net Book Value | |||||||
---|---|---|---|---|---|---|---|---|---|---|
Opening balance |
Acqui- sitions |
Disposals and write-offs |
Closing balance |
Opening balance |
Amorti- zation |
Disposals and write-offs |
Closing balance |
2011 | 2010 | |
Machinery and equipment | 24,137 | 655 | - | 24,792 | 10,482 | 3,082 | - | 13,564 | 11,228 | 13,655 |
Motor vehicles | 97 | - | - | 97 | 57 | 22 | - | 79 | 18 | 40 |
Leasehold improvements | 1,952 | - | - | 1,952 | 1,952 | - | - | 1,952 | - | - |
Total | 26,186 | 655 | - | 26,841 | 12,491 | 3,104 | - | 15,595 | 11,246 | 13,695 |
Eligible public service 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 per cent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with the Canada/Quebec Pension Plans benefits and they are indexed to inflation.
The Secretariat funds the employer contributions to the Public Service Pension Plan, including additional contributions in respect of actuarial deficiencies, on behalf of all government departments and agencies, and recovers a portion of those costs.
During 2010, the Secretariat estimated $21,484 thousand ($20,768 thousand in 2011) in respect of its own employees.
The Secretariat 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. The liability for severance for 2009-2010 is estimated to $33,137 thousands. The estimated amount for 2010-2011 is $32,084 thousands. The liability is calculated as a percentage of estimated salary expenses which are forecasted to decrease from 2009-10 to 2010-11.
Information about the severance benefits, measured as at March 31, is as follows:
($ thousands) | ||
---|---|---|
Forecast 2010 |
Forecast 2011 |
|
Accrued benefit obligation, beginning of year | 28,889 | 33,137 |
Accrued expense for the year | 4,248 | (1,053) |
Accrued benefit obligation, end of year | 33,137 | 32,084 |
Claims and Litigations
Claims have been made against the Secretariat in the normal course of operations. Legal proceedings for claims carry a potential liability of approximately $62 billion. Some of these potential liabilities may become actual liabilities when one or more future events occur or fail to occur. As the likelihood of these future events occurring is undeterminable and the estimate of losses is not estimable, no accrual for these contingent liabilities has been made in the financial statements.
The most significant of these legal actions is described as follows:
In September 1999, the Public Sector Pension Investment Board Act (Bill C-78) was passed by Parliament, providing for improvements in the financial management of federal public service pension plans, including the Public Service (PSSA), RCMP (RCMPSA), and Canadian Forces (CFSA) superannuation plans. The new Act authorized the President of the Treasury Board to debit the accounts in order to reduce the amount of certain excess balances in the superannuation accounts. In late 1999, the major public service unions and pensioner associations launched three lawsuits against the Crown challenging the validity of the legislation. On November 20, 2007, the plaintiffs' actions were dismissed. In February 2008, all 3 plaintiffs appealed the decisions. Hearing of appeals is scheduled for 19, 20 and 21 April 2010.
The nature of the Secretariat's activities can result in some large multi-year contracts and obligations whereby the Secretariat could be obligated to make future payments when the services/goods are received. Significant contractual obligations that can be reasonably estimated are summarized as follows:
($ thousands) | ||||
---|---|---|---|---|
2010 | 2011 | 2012 | Total | |
Public Service Health/Dental Plans | 37,497 | 45,741 | 48,829 | 132,067 |
Mail and messenger services | 270 | 1,616 | 1,653 | 3,539 |
Other professional services | 9,769 | 992 | 436 | 11,197 |
Management consulting | 2,051 | 989 | - | 3,040 |
Computer services | 1,546 | 165 | - | 1,711 |
Accounting and Audit Services | 1,038 | - | - | 1,038 |
Total | 52,171 | 49,503 | 50,918 | 152,592 |
Services provided without charge
The Secretariat is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Secretariat enters into transactions with these entities in the normal course of business and on normal trade terms.
During the year, the Secretariat receives without charge services from other departments as shown in the following table:
($ thousands) | ||
---|---|---|
Forecast 2010 |
Forecast 2011 |
|
Accommodation | 15,848 | 15,234 |
Legal services | 3,855 | 4,124 |
Total | 19,703 | 19,358 |
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 departments without charge. The costs of these services, which include payroll and cheque issuance services provided by Public Works and Government Services Canada (PWGSC), are not included as an expense in the Statement of Operations. The forecast is the amount provided by the Department of Justice and PWGSC.
Comparative figures have been reclassified to conform to the current year’s presentation.