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Section III: Supplementary Information

3.1 Organizational Information

The Information Commissioner of Canada is an Officer of Parliament who reports directly to the

Senate and the House of Commons. In addition to the Information Commissioner, the Office has a Deputy Information Commissioner. The organization of the OIC is composed of two operational branches supported by a directorate responsible for corporate management functions (finance, human resources, information technology, and information and knowledge management). The organization chart is presented below:

Organizational Chart

A new Information Commissioner, Robert Marleau, was appointed on January 15, 2007 following the departure of Canada’s third and longest serving Information Commissioner, the Hon. John M. Reid, P.C.

The Investigations and Reviews Branch is responsible for conducting the investigation of complaints from individuals who believe their rights were denied under the Access to Information Act, and for conducting Commissioner-initiated systemic complaints and reviews.

The General Counsel’s Branch provides strategic advice, recommendations and information on the legal implications of any matter pertaining to the administration of the Access to Information Act including related investigations, litigation, jurisprudence, programs, policy and legislative development.

The Corporate Services Branch provides financial, human resources, information management, information technology, and general administrative services to the OIC’s main activity. Such services are essential to the ability to manage the Office’s operations strategically, fulfill its mandate, meet the expectations of Parliamentarians and Canadians, and achieve its strategic outcomes. It also provides the important infrastructure to support the OIC’s decision-making function and to implement government-wide management initiatives.

3.2 Resource Tables

The tables in this section contain summaries of financial information under the following headings:

  • Main Estimates – the OIC budget levels as set out in the 2006-2007 Main Estimates;
  • Planned Spending – the planned spending at the beginning of the fiscal year as set out in the 2006-2007 Report on Plans and Priorities;
  • Total Authorities – for the 2006-2007 reporting cycle, the "total authorities" column refers to total spending authorities received during the fiscal year, as well as funding received from 2006-2007 Supplementary Estimates and transfers from Treasury Board.

Table 1: Comparison of Planned to Actual Spending (including FTEs)

This table offers a comparison of the Main Estimates, planned spending, total authorities, and actual spending for the most recently completed fiscal year, as well as historical figures for actual spending.

 

 

 

2006-2007

($ thousands)

Actual 2004-2005

Actual 2005-2006

Main Estimates

Planned Spending

Total Authorities

Actual

 

 

 

 

 

 

 

Assess, investigate, review, pursue judicial enforcement, and provide advice

5,556

5,891

8,181

8,181

8,270

6,611

Total

5,556

5,891

8,181

8,181

8,270

6,611

Plus: Cost of services received without charge

882

831

N/A

1,139

N/A

866

Total Departmental Spending

6,438

6,722

N/A

9,320

N/A

7,477

Full Time Equivalents (FTEs)

52

53

N/A

78

N/A

55

The differences between the Total Authorities and Actual are primarily due to an accommodation shortage resulting in staffing delays related to the Special Purpose Allotment entitled "Accumulated Backlog – Complaints Investigations" and the additional FTEs and related items recommended by the House of Commons Advisory Panel, approved by the Treasury Board and voted by Parliament.



Table 2: Resources by Program Activity

The following Table provides information on how resources are used for the most recently completed fiscal year.

($ thousands)

2006-2007

Budgetary

Program Activity

Operating

Total

Access, investigate, review, pursue judicial enforcement, and provide advice

Main Estimates

8,181

8,181

Total Planned Spending

8,181

8,181

Total Authorities

8,270

8,270

Total Actual Spending

6,611

6,611

 

 

Total

 

 

Main Estimates

8,181

8,181

Total Planned Spending

8,181

8,181

Total Authorities

8,270

8,270

Total Actual Spending

6,611

6,611



Table 3: Voted and Statutory Items

This table explains the way Parliament votes resources to the department and basically replicates the summary table listed in the Main Estimates. Resources are presented to Parliament in this format. Parliament approves the voted funding and the statutory information is provided for information purposes.

($ thousands)

 

2006-2007

Vote or statutory item

Truncated Vote or Statutory Wording

Main Estimates

Planned Spending

Total Authorities

Actual

 

 

 

 

 

 

40

Operating Expenditures

7,188

7,188

7,277

5,911

(S)

Contributions to Employee Benefit Plans

993

993

993

700

 

 

 

 

 

 

 

Total

8,181

8,181

8,270

6,611



Table 4: Services Received Without Charge

This table shows the Services Received Without Charge by OIC.

($ thousands)

2006-2007

Actual Spending

Accommodation provided by Public Works and Government Services Canada

431

Contributions covering employers' share of employees' insurance premiums and expenditures paid by TBS

346

Office of the Auditor General of Canada - audit services

87

Public Works and Government Services Canada - payroll services

2

Total 2006-2007 Services Received Without Charge

866


Table 5: Financial Statements

,

,

,

,

,

1.  Authority and objectives

The Office of the Information Commissioner of Canada, hereafter referred to as the Office, was created under the Access to Information Act, which came into force on July 1, 1983. The Commissioner is appointed by the Governor-in-Council following approval of his nomination by resolution of the Senate and the House of Commons. The Office of the Information Commissioner of Canada is designated, by Order-in-Council, as a department for purposes of the Financial Administration Act. As such, it is established under the authority of schedule I.1 of that Act and is funded through annual appropriations. The Commissioner is accountable for, and reports directly to Parliament on the results achieved.

The Access to Information Act is the legislative authority for the activities of the Information Commissioner and his Office. The objectives of the Office are:

  • to deliver timely, thorough and fair investigations of complaints made by individuals denied information by the government;
  • to encourage a culture of openness within the federal public service;
  • to persuade federal government institutions to adopt information practices in keeping with the Access to Information Act;
  • to bring appropriate issues of interpretation of the Access to Information Act before the Federal Court; and
  • to ensure that Parliament is informed of the activities of the Commissioner’s Office, the general state of health of the right of access and any matter dealt with in the access law requiring reform.

2.  Significant accounting policies

a)  Basis of presentation

The financial statements of the Office of the Information Commissioner of Canada have been prepared in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector, and year-end instructions issued by the Office of the Comptroller General.

 b) Parliamentary appropriations

The Office of the Information Commissioner of Canada is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Office 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 provides a high-level reconciliation between the bases of reporting.

 c) Net cash provided by Government

The Office of the Information Commissioner of Canada operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash receipts of the Office are deposited to the CRF and all cash disbursements made by the Office 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.

 d) Due from the Consolidated Revenue Fund

Due from the CRF represents the amount of cash that the Office is entitled to draw from the Consolidated Revenue Fund without further appropriations, in order to discharge its liabilities.

 e) Revenues:

Revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues.

 f) Expenses:

  1.  

  2. Vacation pay and compensatory leave are expensed as the benefits accrue to employees under their respective terms of employment.
  3. Services received without charge from other government departments are recorded as operating expenses at their estimated cost.

 g) Receivables

Accounts receivable are stated at amounts expected to be ultimately realized. A provision is made for receivables where recovery is considered uncertain.

 h) Tangible capital assets

All tangible capital assets and leasehold improvements providing multi-year benefits to the Office with an initial cost of $2,500 or more are recorded at their acquisition cost. Similar items with a cost less than $2,500 are included in the statement of operations. 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

Telecommunications equipment

10 years

Informatics hardware

3 years

Computer software

3 years

Furniture and fixtures

10 years

Motor vehicles

10 years

Leasehold Improvements

Lesser of the remaining term of the lease

or useful life of the improvement


 i) Employee future benefits

  1.  

  2. Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government of Canada. The Office’s contributions to the plan are charged to expenses in the year incurred and represent the total pension obligation of the Office to the Plan. Current legislation does not require the Office to make contributions for any actuarial deficiencies of the Plan.
  3. Severance benefits: Employees of the Office of the Information Commissioner of Canada are entitled to severance benefits under labour contracts or conditions of employment. The cost of these benefits is 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.

 j)  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, and year-end instructions issued by the Office of the Comptroller General, 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 in determining the expected useful life of tangible capital assets and in determining employee severance benefits. 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.  Current year appropriations

  1. Reconciliation of net cost of operations to current year appropriations used:

     

    2007

    2006

    Net cost of operations

    $7,526,789

    $6,976,749

    Adjustments for items affecting net cost of operations but not affecting appropriations

    Amortization of tangible capital assets

    (136,883)

    (214,094)

    Services received without charge from other government departments

    (866,475)

     

    (830,682)

    Change in vacation and compensatory leave

    (48,480)

    (5,461)

    Change in employee severance benefits

    (39,164)

    (111,721)

    Other

    15,720

    (397)

    Sub-Total

    6,451,507

    5,814,394

    Adjustments for items not affecting net cost of operations but affecting appropriations

       

    Acquisition of tangible capital assets

    148,304

    74,782

    Change in prepaid expenses

    3,367

    1,828

    Miscellaneous revenues

    -

    84

    Other

    7,763

    -

    Current year appropriations used

    $6,610,941

    $5,891,088




    Office of the Information Commissioner of Canada  

    Notes to the Financial Statements

    for the year ended March 31, 2007  

     


  2. Appropriations provided and used:

     


           

    2007

    2006

         

    Parliamentary appropriations voted:

       

     Vote 40 - Operating expenditures

    $7,276,571

    $5,185,476

    Statutory amounts:

       

    Contributions to employee benefit plans

    699,503

    748,097

     

    7,976,074

    5,933,573

         

    Less: Lapsed appropriations - operating

    (1,365,133)

    (42,485)

         

    Current year appropriations used

    $6,610,941

    $5,891,088


     

     

  3. Reconciliation of net cash provided by Government to current year appropriations used:

     

     


           

    2007

    2006

         

    Net cash provided by Government

    $6,680,214

    $5,987,312

         

    Revenue not available for spending

    -

    1,515

    Variation in cash and accounts receivable

    (287,670)

    101,368

    Variation in accounts payable, accrued liabilities and accrued employee salaries

     

    194,914

     

    (197,279)

    Other adjustments

    23,483

    (1,828)

         

    Current year appropriations used

    6,610,941

    $5,891,088


 

4.  Accounts Receivable   

 


Description

2007

2006

     

Accounts Receivable – External parties

$ 3,691

$ 16,800

Accounts Receivable – Other government departments

307,325

6,546

     

Total Accounts receivable

$311,016

$23,346


 

5.  Accounts Payable and Accrued Liabilities   

 


Description

2007

2006

     

Accounts Payable – External parties

$ 280,813

$ 134,656

Accounts Payable – Other government departments

77,276

13,946

     

Total Accounts payable and accrued liabilities

$358,089

$148,602


6. Tangible capital assets


 

COST

 

March 31, 2006

 

Acquisitions

 

March 31, 2007

 

 

 

 

Telecommunications equipment

 

$ 259,080

$ 12,802

 

$ 271,882

Informatics hardware

162,378

122,269

284,647

Computer software

545,656

 

545,656

Furniture and fixtures

258,121

13,233

271,354

Motor vehicles

23,926

 

23,926

Leasehold improvements

313,922

 

313,922

 

 

 

 

 

$1,563,083

$148,304

$1,711,387

 

 

 

 

ACCUMULATED AMORTIZATION

 

 

March 31, 2006

 

 

Amortization

 

 

March 31, 2007

 

 

 

 

Telecommunications equipment

 

$ 138,925

 

$ 26,166

 

$165,091

Informatics hardware

127,663

35,131

162,794

Computer software

504,217

41,439

545,656

Furniture and fixtures

127,691

26,159

153,850

Motor vehicles

7,179

2,393

9,572

Leasehold improvements

291,544

5,595

297,139

 

 

 

 

 

$1,197,219

$136,883

$1,334,102

 

 

 

 

Net Book Value

$ 365,864

 

$ 377,285


 There were no disposals and write offs during the year.

 Amortization expense for the year ended March 31, 2007 is $136,883 (2006 - $214,094).

7. Employee benefits

a)Pension benefits: The Office of the Information Commissioner of Canada and all eligible 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 5 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 Office contribute to the cost of the Plan. The 2006-07 expense amounts to $515,534($553,592 in 2005-06), which represents approximately 2.5 times the contributions by employees.

The Office’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 Office of the Information Commissioner of Canada provides severance benefits to its employees based on eligibility, years of service and final salary. The benefit plan is not pre-funded and thus has no assets, resulting in a plan deficit equal to the accrued benefit obligation. Benefits will be paid from future appropriations. Information about the severance benefits, measured as at March 31, is as follows:


 

2007

2006

Accrued benefit obligation, beginning of the year

$833,383

$721,662

Expense for the year

116,525

152,625

Benefits paid during the year

(77,361)

(40,904)

Accrued benefit obligation, end of the year

$872,547

$833,383



8. Equity of Canada

The equity of Canada represents liabilities incurred by the Office, net of tangible capital assets, that have not yet been funded through appropriations. Significant components of this amount are employee severance benefits and vacation pay liabilities. These amounts are expected to be funded by appropriations in future years as they are paid.

9. Contractual obligations

 The nature of the Office’s activities can result in some large multi-year contracts and obligations whereby the Office 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:


Fiscal Year

Total

2007-2008

18,372

2008-2009

18,372

2009-2010

9,792

 

$46,536



10. Services received without charge

During the year, the Office received without charge from other departments, accommodation, employer’s contribution to the health and dental insurance plans, audit services and payroll and cheque issuance services. These services without charge have been recognized in the Office’s Statement of Operations as follows:


Description

2007

2006

Public Works and Government Services Canada – accommodation

 

$430,643

 

$414,709

Treasury Board Secretariat – employer’s share of insurance premiums

346,400

328,903

Office of the Auditor General of Canada – audit services

87,000

85,000

Public Works and Government Services Canada – payroll services

2,432

2,070

Total services received without charge

$866,475

$830,682



11. Related party transactions

The Office of the Information Commissioner of Canada is related as a result of common ownership to all Government of Canada departments, agencies and Crown corporations. The Office enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, the Office expensed $1,774,714 ($1,755,761 in 2005-06) in the normal course of business with other government departments, agencies and Crown corporations. These expenses include services received without charge of $866,475 as described in Note 10.

 

Table 6: Response to Parliamentary Committees, and Audits and Evaluations for Fiscal Year 2006–2007


Response to Parliamentary Committees

Not applicable for the year under review.

 

Response to the Auditor General including to the Commissioner of the Environment and Sustainable Development (CESD)

Not applicable for the year under review.

 

External Audits

The OIC has not been subject to an external audit conducted by the Public Service Commission or the Office of the Commissioner of the Official Languages

 

Internal Audits or Evaluations

Not applicable for the year under review.


Table 7: Procurement and Contracting


Points to Address

Organization’s Input

1. Role played by procurement and contracting in delivering programs

Procurement and contracting play an important role in the delivery of this Office’s program. In particular, procurement allows the Office to obtain goods and services in support of its policy and program delivery. Contracting allows the department to achieve not only operational requirements, but to spur economic growth within the Canadian economy.

2. Overview of how the department manages its contracting function

The Office operates in a centralized environment. Contracting authority is limited to a few individuals within the Office. This reflects the Office’s aim to maintain strict control over the contracting process, while at the same time facilitating managers’ deliver of quality services and programs.

The Director General, Corporate Services was involved in every contract within the OIC.

Major and/or upcoming contract needs are discussed at Senior Management Committee meetings, which are held weekly at the OIC.

The Office complies with disclosure requirements in that it posts all contracts over $10 000 on its web site.

3. Progress and new initiatives enabling effective and efficient procurement practices

No new initiatives to report during 2006-2007.


Table 8: Travel Policies

The Office of the Information Commissioner of Canada follows the TBS Travel Directive, rates and Allowances. We also adhere to the Proactive Disclosure Policy. Information on disclosure and travel can be found on our web site at www.infocom.gc.ca.

3.3 Sources of Additional Information

Legislation Administered by the Information Commissioner

The Information Commissioner has an oversight responsibility to Parliament for the Access to Information Act R.S.C. 1985, ch. A-1, amended 1997, c.23, s. 21

Statutory Annual Reports and Other Publications

 

Statutory reports, publications and other information are available from the Office of the Information Commissioner of Canada, Ottawa, Canada K1A 1H3; tel.: (613) 995-2410 and on the OIC's Web site at www.infocom.gc.ca

  • Information Commissioner's annual reports
  • Report on Plans and Priorities for 2007-2008
  • Performance Report to Parliament for the period ending March 31, 2006.

Contact for Further Information

Christian Picard

Director, Information Services and Knowledge Management
Office of the Information Commissioner of Canada
Place de Ville, Tower B
112, Kent Street, 4th Floor
Ottawa, Ontario K1A 1H3
Telephone: (613) 996-5839
Facsimile: (613) 995-150 1