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Section III: Supplementary 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:
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.
The tables in this section contain summaries of financial information under the following headings:
Table 1: Comparison of Planned to Actual Spending (including FTEs) |
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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. |
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|
|
|
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. |
The following Table provides information on how resources are used for the most recently completed fiscal year. |
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($ 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 |
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. |
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($ 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:
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:
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
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
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 |
|
|
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 |
|
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. |
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
Contact for Further Information
Christian Picard
Director, Information Services and Knowledge Management