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The Commissioner for Federal Judicial Affairs is assisted by a Deputy Commissioner, who is also responsible for corporate services and Judges' language training. Other senior officials reporting directly to the Commissioner include the Executive Director Judicial Appointments and Legal Counsel, responsible for administering the judicial appointments process on behalf of the Commissioner, the Executive Editor, responsible for publishing the Federal Courts Reports, and the Executive Director and General Counsel of the Canadian Judicial Council, who is the Council's chief administrator.
The Office of the Commissioner for Federal Judicial Affairs provides a range of services to the judiciary through the following service lines: Administration; the Canadian Judicial Council; and payments pursuant to the Judges Act.
Functional Structure
($ millions) |
|
|
2006-2007 |
|||
---|---|---|---|---|---|---|
Main |
Planned |
Total |
Total |
|||
Federal Judicial Affairs |
9.0 |
8.5 |
8.4 |
8.4 |
8.8 |
8.1 |
Canadian Judicial Council |
1.7 |
1.8 |
1.7 |
1.9 |
1.9 |
1.7 |
Payments Pursuant to the Judges Act |
333.0 |
341.5 |
349.5 |
361.6 |
394.8 |
394.8 |
Total |
343.7 |
351.8 |
359.6 |
371.8 |
405.5 |
404.6 |
Total |
343.7 |
351.8 |
359.6 |
371.8 |
405.5 |
404.6 |
Less: Non-Respendable revenue |
8.8 |
10.6 |
13.1 |
13.1 |
12.5 |
12.5 |
Plus: Cost of services received without charge * |
1.0 |
1.2 |
1.2 |
1.2 |
1.3 |
1.3 |
Net cost of Department |
335.9 |
342.4 |
347.7 |
359.9 |
394.3 |
393.4 |
Full Time Equivalents |
67 |
68 |
69 |
69 |
69 |
65 |
2006-2007 |
||||||||
---|---|---|---|---|---|---|---|---|
Program |
Budgetary |
Plus: Non- |
Total |
|||||
Operating |
Capital |
Grants and |
Total: Gross Budgetary Expenditures |
Less: |
Total: Net Budgetary |
Loans, |
||
Federal Judicial Affairs |
||||||||
Main Estimates |
8,676,000 |
0 |
0 |
8,676,000 |
275,000 |
8,401,000 |
0 |
8,401,000 |
Planned Spending |
8,676,000 |
0 |
0 |
8,676,000 |
275,000 |
8,401,000 |
0 |
8,401,000 |
Total Authorities |
9,114,567 |
0 |
0 |
9,114,567 |
275,000 |
8,839,567 |
0 |
8,839,567 |
Actual Spending |
8,298,673 |
0 |
0 |
8,298,673 |
173,066 |
8,125,607 |
0 |
8,125,607 |
Canadian Judicial Council |
||||||||
Main Estimates |
1,685,000 |
0 |
0 |
1,685,000 |
0 |
1,685,000 |
0 |
1,685,000 |
Planned Spending |
1,885,000 |
0 |
0 |
1,885,000 |
0 |
1,885,000 |
0 |
1,885,000 |
Total Authorities |
1,851,950 |
0 |
0 |
1,851,950 |
0 |
1,851,950 |
0 |
1,851,950 |
Actual Spending |
1,661,244 |
0 |
0 |
1,661,244 |
0 |
1,661,244 |
0 |
1,661,244 |
Payments Pursuant to the Judges Act |
||||||||
Main Estimates |
349,546,000 |
0 |
0 |
349,546,000 |
0 |
349,546,000 |
0 |
349,546,000 |
Planned Spending |
361,600,000 |
0 |
0 |
361,600,000 |
0 |
361,600,000 |
0 |
361,600,000 |
Total Authorities |
394,797,577 |
0 |
0 |
394,797,577 |
0 |
394,797,577 |
0 |
394,797,577 |
Actual Spending |
394,797,577 |
0 |
0 |
394,797,577 |
0 |
394,797,577 |
0 |
394,797,577 |
Vote or |
Truncated Vote |
2006-2007 |
|||
---|---|---|---|---|---|
Main |
Planned |
Total |
Actual |
||
20 |
Operating expenditures |
7,629,000 |
7,629,000 |
8,055,613 |
7,437,295 |
25 |
Operating expenditures Canadian Judicial Council |
1,589,000 |
1,789,000 |
1,851,950 |
1,565,602 |
(S) |
Payments Pursuant to the Judges Act |
349,546,000 |
361,600,000 |
394,797,577 |
394,797,577 |
(S) |
Contributions to employee benefit plans |
868,000 |
868,000 |
783,954 |
783,954 |
Total |
359,632,000 |
371,886,000 |
405,489,094 |
404,584,428 |
Additional funding for Vote 20 and Vote 25 was approved through the Supplementary Estimates process.
The increased requirements for Payments Pursuant to the Judges Act were as a result of the payment of a retroactive salary increase to April 1, 2004 as a result of Bill C-17.
($ millions) |
2006-2007 |
---|---|
Accommodation provided by Public Works and Government Services Canada (PWGSC) |
1.0 |
Contributions covering employers' share of employees' insurance premiums and expenditures paid by TBS (excluding revolving funds) |
.3 |
Total 2006-2007 Services received without charge |
1.3 |
($ millions) |
Actual |
Actual |
2006-2007 |
|||
---|---|---|---|---|---|---|
Main |
Planned |
Total |
Actual |
|||
Federal Judicial Affairs |
||||||
Office of the Umpire for Employment Insurance |
.05 |
.05 |
.05 |
.05 |
.05 |
.05 |
Administrative Agreement with Canadian International Development Agency |
.076 |
.076 |
.225 |
.225 |
.123 |
.123 |
JUDICOM Training Program |
.093 |
.0 |
0 |
0 |
0 |
0 |
Total Respendable Revenue |
.219 |
.121 |
.275 |
.275 |
.173 |
.173 |
Actual |
Actual |
2006-2007 |
||||
---|---|---|---|---|---|---|
Main |
Planned |
Total |
Actual |
|||
Payments Pursuant to the Judges Act |
||||||
Judges' Contributions to Pension Fund |
8.8 |
10.5 |
13.1 |
13.1 |
12.5 |
12.5 |
Total Non-Respendable Revenue |
8.8 |
10.5 |
13.1 |
13.1 |
12.5 |
12.5 |
Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2007 and all information contained in these statements rests with the Office of the Commissioner for Federal Judicial Affairs (FJA) 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 FJA's financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada and included in the FJA Departmental Performance Report is consistent with these financial statements.
Management maintains a system of financial management and internal controls designed to provide reasonable assurance that financial administration 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 FJA.
The financial statements of the Office of the Commissioner for Federal Judicial Affairs have not been audited.
_______________ Marc A. Giroux Acting Commissioner Senior Financial Officer |
_________________ Wayne Osborne Director of Finance and Administration Senior Full Time Financial Officer |
Ottawa, Canada
August 10, 2007
2007 |
2006 |
||||
---|---|---|---|---|---|
Federal Judicial Affairs |
Canadian Judicial Council |
Statutory Expenses |
Total |
Total |
|
Operating Expenses |
|||||
Salaries and benefits |
4,972,533 |
763,787 |
366,755,248 |
372,491,568 |
318,125,619 |
Transportation and telecommunications |
815,902 |
139,276 |
22,775,091 |
23,730,269 |
24,749,228 |
Professional and special services |
2,157,927 |
704,345 |
326,908 |
3,189,181 |
3,409,761 |
Accommodations |
870,812 |
142,273 |
- |
1,013,085 |
903,492 |
Utilities, materials and supplies |
297,979 |
17,369 |
- |
315,348 |
117,021 |
Communications |
66,968 |
33,249 |
20,867 |
121,085 |
199,062 |
Repairs and maintenance |
110,237 |
5,730 |
- |
115,967 |
165,881 |
Amortization |
110,988 |
- |
- |
110,988 |
111,062 |
Machinery and equipment |
68,796 |
34,974 |
- |
103,730 |
130,863 |
Rentals |
44,186 |
9,129 |
13,996 |
67,311 |
147,509 |
Loss on write-down of capital assets |
3,818 |
- |
- |
3,818 |
- |
Other expenses |
65,237 |
4,905,466 |
4,970,703 |
5,225,042 |
|
Total operating expenses |
9,585,384 |
1,850,131 |
394,797,577 |
406,233,092 |
353,284,540 |
Total Expenses |
9,585,384 |
1,850,131 |
394,797,577 |
406,233,092 |
353,284,540 |
|
|||||
Revenues | |||||
Pension Contributions Credited to Revenue |
0 |
0 |
(12,473,066) |
(12,473,066) |
(10,462,844) |
User charges |
(173,066) |
0 |
0 |
(173,066) |
(120,588) |
Total Revenues |
(173,066) |
0 |
(12,473,066) |
(12,646,132) |
(10,583,432) |
Net Cost of Operations |
9,412,318 |
1,850,131 |
382,324,511 |
393,586,960 |
342,701,108 |
The accompanying notes form an integral part of these financial statements.
2007 |
2006 |
||
---|---|---|---|
ASSETS |
|||
Financial assets |
|||
Receivables(Note 4) |
820,462 |
337,332 |
|
Advances(Note 4) |
1,266,368 |
917,608 |
|
Total financial assets |
2,086,830 |
1,254,940 |
|
Non-financial assets |
|||
Prepaid expenses |
121,382 |
59,154 |
|
Capital assets (Note 5) |
210,248 |
295,184 |
|
Total non-financial assets |
331,630 |
354,338 |
|
TOTAL |
2,418,460 |
1,609,278 |
|
Liabilities |
|||
Accounts payable and accrued liabilities |
1,814,733 |
1,161,972 |
|
Vacation pay and compensatory leave |
202,126 |
228,154 |
|
Judges Supplementary Retirement |
|||
Benefit Account (Note 7) |
127,564,956 |
117,060,075 |
|
Employee severance benefits (Note 6) |
954,065 |
904,608 |
|
Total Liabilities |
130,535,880 |
119,354,809 |
|
Equity of Canada |
(128,117,420) |
(117,745,531) |
|
TOTAL |
2,418,460 |
1,609,278 |
The accompanying notes form an integral part of these financial statements. Office of the Commissioner for Federal Judicial Affairs
2007 |
2006 |
|
---|---|---|
Equity of Canada, beginning of year |
(117,745,530) |
(109,844,167) |
Net cost of operations |
(393,586,960) |
(342,701,108) |
Current year appropriations used (Note 3) |
404,584,428 |
351,797,250 |
Revenue not available for spending |
(12,473,066) |
(10,463,920) |
Change in net position in the Consolidated Revenue Fund (Note 3) |
(10,253,257) |
(7,772,308) |
Services received without charge from other government departments (Note 8) |
1,356,964 |
1,238,722 |
Equity of Canada, end of year |
(128,117,421) |
(117,745,530) |
The accompanying notes form an integral part of these financial statements.
2007 |
2006 |
|
---|---|---|
Operating activities |
||
Net cost of operations |
393,586,960 |
342,701,108 |
Non-cash items: |
||
Amortization of capital assets (Note 5) |
(110,988) |
(111,062) |
Loss on write-down of capital assets |
(3,818) |
- |
Services provided without charge |
||
other government departments (Note 8) |
(1,356,964) |
(1,238,723) |
Variations in Statement of Financial Position: |
||
Increase (decrease) in advances |
348,760 |
(194,920) |
Increase (decrease) in receivables |
483,129 |
23,266 |
Increase (decrease) prepaid expenses |
62,228 |
(28,279) |
Decrease (increase) in liabilities |
(11,181,071) |
(7,726,657) |
Cash used by operating activities |
381,828,236 |
333,424,733 |
Capital investment activities |
||
Acquisition of tangible capital assets |
29,869 |
136,289 |
Cash used by capital investment activities |
29,869 |
136,289 |
Financing activities |
||
Net cash provided by Government of Canada |
(381,858,105) |
(333,561,022) |
The accompanying notes form an integral part of these financial statements.
The Office of the Commissioner for Federal Judicial Affairs (FJA) was created in 1978 under the authority of the Judges Act to safeguard the independence of the Judiciary and to put federally appointed judges at arm's length from the administration of the Department of Justice. It exists to promote the better administration of justice and focuses its efforts on providing a sound support role to the federal judiciary.
It administers three distinct and separate components that are funded from three very distinct sources. Statutory funding is allocated for the judges' salaries, allowances and annuities and surviving beneficiaries' benefits. Vote appropriations are provided in two separate votes to support the administrative activities of the Office of the Commissioner and the administrative activities of the Canadian Judicial Council.
The administration of the Office of the Commissioner is structured to reflect the distinctiveness of its role in supporting federal judicial activities. Under the Program Activity Architecture, the organization is broken down into three program activities: Payments Pursuant to the Judges Act; Canadian Judicial Council; and Federal Judicial Affairs (FJA).
These activities strive to meet our priorities of: developing organizational capacity; building a strong, integrated team; improving service delivery; enhancing communications; and managing information.
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:
(a) Parliamentary appropriations - The Office of the Commissioner for Federal Judicial Affairs is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the department 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 provide a high-level reconciliation between the bases of reporting.
(b) Net Cash Provided by Government- the department operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the department is deposited to the CRF and all cash disbursements made by departments 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 departments of the federal government.
(c) Change in net position in the Consolidated Revenue Fund is the difference between the net cash provided by the Government and appropriations used in a year. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.
(d) Revenues - Revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues.
(e) Expenses - Expenses are recorded on the accrual basis:
(f)Employee and federally appointed judges future benefits
(i)Pension benefits: Eligible employees participate in the Public Service Pension Plan (PSSA) multiemployer administered by the Government of Canada. The department'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.
(ii)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.
(iii) Federally appointed judges pension benefits- Federally appointed judges pension plan. Eligible federally appointed judges and their survivors are entitled to fully indexed annuities providing that the judges meet minimum age and service requirements. The main benefits paid from this plan are recorded on a pay-as-you-go basis. They are included in the Statement of Operations as a component of salaries and benefits and the judges contributions are credited to revenue. Contributions made by FJA and judges pertaining to the portion of the plan that relates to indexation of benefits is recorded in a Supplementary Retirement Benefits Account, which is presented on the Statement of Financial Position. FJA's contribution towards indexation is expensed at the time it is accrued in the Account in accordance with the legislation. The actuarial liability associated with the judges pension plan is recorded in the financial statements of the Government of Canada, the ultimate sponsor of the plan.
(g)Accounts and loans receivables are stated at amounts expected to be ultimately realized; a provision is made for external receivables where recovery is considered uncertain.
(h) 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. FJA does not capitalize intangibles, works of art and historical treasures the have cultural, aesthetic or historical value. Amortization of tangible capital assets is done on a straight-line basis with an assumed residual value of zero ($0) over the estimated useful life of the capital asset as follows:
Asset Class |
Amortization period |
---|---|
Machinery and equipment |
5 to 10 years |
Furniture& Fixtures | 10 years |
Informatics Hardware & Software | 3 years |
(i) 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.
The Department 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 Department 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:
(in dollars) |
2007 |
2006 |
---|---|---|
Net cost of operations |
393,586,960 |
342,701,108 |
Adjustments for items affecting net cost of operations But not affecting appropriations: |
||
Add (Less): | ||
Services provided without charge | (1,356,964) | (1,238,723) |
Employee Severance Benefits | (49,457) | (139,881) |
Amortization of tangible capital assets | (110,988) | (111,062) |
Loss on write-down of tangible capital assets | (3,818) | - |
Vacation pay and compensatory leave | 26,028 | (177) |
Judges Pensions Contributions | 12,473,066 | 10,462,844 |
Adjustment to prior year expenses | 167 | 1,076 |
Other | (10,435) | (14,224) |
Adjustments for items not affecting net cost of operations but affecting appropriations | ||
Add (Less): | ||
Acquisitions of tangible capital assets | 29,869 | 136,289 |
Current year appropriations used |
404,584,428 |
351,797,250 |
Appropriations Provided | ||
---|---|---|
(in dollars) |
2007 |
2006 |
Vote 20 - Operating expenditures-FJA |
8,055,613 |
7,991,548 |
Vote 25 - Operating expenditures-CJC |
1,851,950 |
1,836,750 |
Statutory amounts |
395,581,531 |
342,296,715 |
Less: |
||
Lapsed appropriations: Operating |
(904,666) |
(327,763) |
Current year appropriations used |
404,584,428 |
351,797,250 |
(in dollars) |
2007 |
2006 |
---|---|---|
Net cash provided by Government |
381,858,105 |
333,561,022 |
Revenue not available for spending |
12,473,066 |
10,463,920 |
Change in net position in the Consolidated Revenue Fund |
||
Variation in accounts receivable |
(483,129) |
(23,266) |
Variation in advances |
(410,988) |
194,920 |
Variation in accounts payable, accrued liabilities less Employee Severance Benefits |
11,157,642 |
7,726,657 |
Other adjustments |
(10,268) |
(126,003) |
10,253.257 |
7,772,308 |
|
Current year appropriations used |
404,584,428 |
351,797,250 |
The following table presents details of accounts receivable and advances:
(in dollars) |
2007 |
2006 |
---|---|---|
Receivables from other Federal Government Departments and agencies |
703,342 |
178,284 |
Receivables from external parties |
117,120 |
159,048 |
Advances |
1,266,368 |
917,608 |
Total |
2,086,830 |
1,254,940 |
(in dollars)
Cost |
Accumulated amortization |
Net Book Value |
||||||||
---|---|---|---|---|---|---|---|---|---|---|
Capital asset |
Opening |
Acquisi-tions |
Disposals and write-offs |
Closing |
Opening balance |
Amortiz-ation |
Disposals and write-offs |
Closing |
2007 |
2006 |
Machinery & equipment |
88,543 |
- |
2,363 |
86,180 |
22,449 |
10,685 |
(1,455) |
34,589 |
51,591 |
66,094 |
Informatics Hardware |
468,527 |
21,374 |
-103,198 |
593,099 |
309,065 |
63,028 |
(103,198) |
475,291 |
117,808 |
159,462 |
Furniture & Fixtures |
19,552 |
- |
- |
19,552 |
9,776 |
1,955 |
- |
11,731 |
7,821 |
9,766 |
Software |
121,191 |
8,495 |
44,901 |
84,785 |
61,338 |
35,320 |
44,901 |
51,757 |
33,028 |
59,852 |
Total |
697,813 |
29,869 |
-55,934 |
783,616 |
402,628 |
110,988 |
(59,752) |
573,368 |
210,248 |
295,184 |
Amortization expense for the year ended March 31, 2007 is $110,988 (2006-$111,062).
(a) Pension benefits: The department's 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 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Quebec Pension Plans benefits and they are indexed to inflation.
Both the employees and the department contribute to the cost of the Plan. The 2006-07 expense amount to $577,774 ($609,552 in 2005-06), which represents approximately 2.6 time 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 department 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:
(in dollars) |
2007 |
2006 |
---|---|---|
Accrued benefit obligation, beginning of year |
904,608 |
764,727 |
Expense for the year |
49,457 |
239,149 |
Benefits paid during the year |
- |
(99,268) |
Accrued benefit obligation, end of year |
954,065 |
904,608 |
(in dollars) |
2007 |
2006 |
---|---|---|
Liability, beginning of year |
117,060,075 |
108,408,237 |
Contributions |
5,611,579 |
4,668,383 |
Interest |
4,893,302 |
3,983,455 |
Liability, end of year |
127,564,956 |
117,060,075 |
The pension plan for federally appointed judges provides fully indexed annuities to judges and to all eligible survivors providing they meet minimum age and service requirements. Unlike other pension plans, the judges' plan lacks an explicit accrual rate for benefits. Instead the full benefit amount is generally payable when the member has completed 15 years of pensionable service and the total of the members age and years of service totals 80. Judges who elect Supernumerary Status or judges, who qualify for retirement, make required contributions of 1% of salary. All other judges make contributions of 7% of salary.
The main benefits from this plan are expensed on a pay-as-you-go basis. However, in virtue of the Supplementary Retirement Benefits Act, for the portion of the plan that relates to indexation of benefits, the 1% portion of salary contributed by the judges is recorded in a Supplementary Retirement Benefits Account, along with a matching contribution of 1% recorded by FJA. In addition, interest is accrued on the outstanding balance of the Account. The actuarial liability associated with the judges pension plan is recorded in the financial statements of the Government of Canada.
The Office of the Commissioner for Federal Judicial Affairs is related in terms of common ownership to all Government of Canada departments, and Crown Corporations. The Office of the Commissioner for Federal Judicial Affairs 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 shown below, are provided without charge.
a) Services provided without charge:
During the year the department 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 department's Statement of Operations as follows:
(in dollars) |
2007 |
2006 |
---|---|---|
Accommodation provided by Public Works and Government Services Canada |
1,013,085 |
903,492 |
Contributions covering employer's share of employees' insurance premiums and costs paid by Treasury Board Secretariat |
343,879 |
335,231 |
Total |
1,356,964 |
1,238,723 |
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 department's Statement of Operations.
b) Payables and receivables outstanding at year-end with related parties:
(in dollars) |
2007 |
2006 |
---|---|---|
Accounts receivable with other government departments and agencies |
703,342 |
226,390 |
Accounts payable to other government departments and agencies |
52,602 |
41,951 |
Comparative figures have been reclassified to conform to the current year's presentation.