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III: Supplementary Information

A. Organization of the Office of the Registrar

The organization of the Office of the Registrar is shown in the chart below.

 

 

Registrar

The Registrar, a Governor-in-Council appointee, answers directly to the Chief Justice and exercises quasi-judicial powers. She is the deputy head of the Court and supervises all its staff. Her office provides management and support to the chambers of the nine Justices, the office of the Executive Legal Officer and the law clerk program. The Registrar also supports the Court activities linked to relations with the international community of judges and jurists and other courts in Canada.

Deputy Registrar

The Deputy Registrar, a Governor-in-Council appointee, oversees the work of the Court Operations Sector, which includes the Registry Branch, the Law Branch, and Public Information Services and the Tour Program.

Registry

The Registry is the hub of all procedural and documentary activities at the Court. The Registry processes, records and directs the flow of all documents filed by the parties and records all events which take place during the life of a case. It "case manages" every leave application, appeal and motion to ensure that cases are dealt with efficiently, so that no time is wasted by Judges on procedural matters or incomplete filings. The Registry assists parties by providing information on the Court's processes and activities, schedules the Court's sittings, ensures support in the Courtroom during hearings and finalizes the documentation for cases after judgments have been rendered.

Law Branch

The Law Branch provides legal services to the Judges and the administration of the Court, and manages the publication of the judgments of the Court and the Registrar's legal correspondence. Staff lawyers provide legal opinions on all leave applications filed and legal editing of all reasons for decisions. The Branch also prepares and publishes the Bulletin of Proceedings and press releases outlining the Court's agenda and listing judgments to be rendered or rendered. Legal and general translation and terminology services are provided by the jurilinguists of the Law Branch supported by external translation services.

Public Information and Tour Services

Outreach and education is done through a number of channels, including guided tours of the Court building, school kits, and of increasing importance, a broad range of web communications and responses to requests for information through the Court's public internet site.

Library and Information Services

Library and Information Services is comprised of the Library, Information Management and Technology Branch, and a Project Management Office (PMO) for the Court modernization Program. It is designed primarily to erve the Court, the Office of the Registrar, and its business units, and through them litigants, the media and the public. These responsibilities extend to the corporate level where this centre of expertise is charged with ensuring that the management of the Office of the Registrar information meets the needs of the users, and legal and central agency requirements.

Corporate Services

The administrative and operational support to the Judges and Office of the Registrar staff is provided by the Corporate Services, which is esponsible for accommodation, finance, procurement, human resources, administration, security, and strategic planning.

Financial Tables

This section provides an overview of the financial performance using a set of various financial tables, the format and table numbers being standard throughout the federal government. All figures reported under “Total Planned Spending”, “Total Authorities” and “Total Actual Spending” columns of the Financial Tables correspond to amounts published in the 2006-2007 Main Estimates and in the 2004-2005, 2005-2006 and 2006-2007 Public Accounts.

In 2006-2007, only the following financial tables were applicable to the Office of the Registrar:

• Table 1: Comparison of Planned Spending and Full Time Equivalents
• Table 2: Resources by Program Activity
• Table 3: Voted and Statutory Items
• Table 4: Services Received Without Charge
• Table 6: Sources of Respendable and Non-respendable Revenue
• Table 8: Resource Requirements by Sector
• Table 9 A: User Fees
• Table 11: Details on Project Spending
• Table 15 - Financial Statements
• Table 16: Response to Parliament, Audits and Evaluations
• Table 21: Travel Policies

Table 1: Comparison of Planned to Actual Spending (including Full Time Equivalents)

			2006-2007
($ millions)	2004-05 Actual	2005-06 Actual	Main Estimates	Planned Spending	Total Authorities	Actual
Process hearings and decisions	26.7	27.5	27.8	27.8	31.0	29.5
Total	26.7	27.5	27.8	27.8	31.0	29.5
Less: Non-Respendable revenue	0.2	0.3	N/A	0.2	N/A	0.3
Plus: Cost of services received without charge	5.2	5.5	N/A	5.5	N/A	9.0
Total Departmental Spending	31.7	32.7	N/A	33.1	31.0	38.2

 

			2006-2007
	2004-05 Acutal	2005-06 Actual	Planned	Actual
Full time equivalents	179	191	190	192

Table 2: Resources by Program Activity

	Budgetary	2006-2007
($ millions)	Operating	Total: Gross Budgetary Expenditures
Process hearings & decisions
Main Estimates	27.8	27.8
Planned Spending	27.8	27.8
Total Authorities	31.0	31.0
Actual Spending	29.5	29.5

	2006-2007
	Budgetary		Plus: Non-Budgetary
($ millions)	Less: Respendable Revenue	Total: Net Budgetary Expenditures	Loans, Investments and Advances	Total
Process hearings & decisions
Main Estimates	-	27.8	-	27.8
Planned Spending	-	27.8	-	27.8
Total Authorities	-	31.0	-	31.0
Actual Spending	-	29.5	-	29.5

Table 3: Voted and Statutory Items

($ millions)		2006-2007
Vote or Statutory Item	Supreme Court of Canada	Main Estimates	Planned Spending	Total Authorities	Actual
50	Operating expenditures	20.8	20.8	23.5	22.0
(S)	Judges’ salaries, allowances and annuities, annuities to spouses and children of Judges and lump sum payments to spouses of Judges who die while in office	4.6	4.6	5.4	5.4
(S)	Contributions to employee benefit plans	2.4	2.4	2.1	2.1
	Total	27.8	27.8	31.0	29.5

Table 4: Services Received Without Charge

($ millions)	2006-2007
Accommodation provided by Public Works and Government Services Canada	4.5
Security services provided by RCMP	3.1
Contributions covering employer’s share of employees’ insurance premiums and expenditures paid by Treasury Board of Canada Secretariat Employer’s contribution to employees’ insured benefits plans and associated expenditures paid by Treasury Board of Canada Secretaria.	1.3
Interpretation services provided by Public Works and Government Services Canada	0.1
Total 2006-2007 services received without charge	9.0

Table 6: Sources of Respendable & Non-Respendable Revenue

			2006-2007
($ millions)	Actual 2004-05	Actual 2005-06	Main Estimates	Planned Revenue	Total Authorities	Actual
Process hearings and decisions
Non-Respendable Revenues
Judges' contributions towards annuities	0.1	0.1	-	0.1	-	0.1
Sales of Goods, Services and Information Products	0.1	0.1	-	0.1	-	0.1
Other	0.1	0.1	-	-	-	0.1
Total Non-Respendable Revenue	0.3	0.3	-	0.2	-	0.3
Total Revenue	0.3	0.3	-	0.2	-	0.3

The Supreme Court of Canada has no respendable revenue.

Table 8: Resource Requirements by Sector

($ millions)	2006-2007
Sector	Total Process Hearings and Decisions
Executive Services
Planned Spending	5.2
Actual Spending	4.4
Court Operations
Planned Spending	7.0
Actual Spending	5.9
Library and Information Services
Planned Spending	6.8
Actual Spending	5.3
Corporate Services
Planned Spending	4.2
Actual Spending	6.5

Table 9 A: 2006-07 User Fees

				2006-	2007
User Fee	Fee Type	Fee Setting Authority	Date Last Modified	Forecast Revenue ($ 000 )	Actual Revenue ($ 000)
Sale of Bulletin of Proceedings	Other Products and Services	Supreme Court Act	October 13, 2006	5.0	8.4
Sale of Judgments	Other Products and Services	Supreme Court Act	October 13, 2006	10.0	12.5
Sale of Certificates	Other Products and Services	Supreme Court Act	October 13, 2006	7.0	8.2
Photocopies	Other Products and Services	Supreme Court Act	October 13, 2006	20.0	32.4
Other Fees	Other Products and Services	Supreme Court Act	October 13, 2006	55.0	55.9
Total 2006-07				97.0	117.4

		Planning Years
User Fee	Fiscal Year	Forecast Revenue ($ 000)
Sale of Bulletin of Proceedings	2007-2008 2008-2009 2009-2010	8.0 8.0 8.0
Sale of Judgments	2007-2008 2008-2009 2009-2010	12.0 12.0 12.0
Sale of Certificates	2007-2008 2008-2009 2009-2010	8.0 8.0 8.0
Photocopies	2007-2008 2008-2009 2009-2010	30.0 30.0 30.0
Other Fees	2007-2008 2008-2009 2009-2010	56.0 56.0 56.0
Sub-Total	2007-2008	114.0
Sub-Total	2008-2009	114.0
Sub-Total	2009-2010	114.0
Total 2006-07

Note: User fees are set by the Supreme Court Act, and reporting is not required under the User Fees Act. However, since details of user fees have been reported in the past, they are included here for comparative purposes.

Table 11: Details on Project Spending

The Supreme Court of Canada has implemented/commenced the following projects during the reporting period:

• East Entrance
• Courtroom Audio-Visual / Information Technology / Information Management

Supplementary information on Project Spending can be found at http://www.tbs-sct.gc.ca/rma/dpr1/06-07/index_e.asp.

Table 15 - Financial Statements

The financial statements have been prepared in accordance with accrual accounting principles. The unaudited supplementary information presented in the financial tables in this Departmental Performance Report is prepared on a modified cash basis of accounting in order to be consistent with appropriations-based reporting. Note 3 to the financial statements reconciles these two accounting methods.

The Office of the Registrar of the Supreme Court of Canada

Statement of Management Responsibility

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 departmental management. These financial statements have been prepared by management in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.

Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management’s best estimates and judgment and gives due consideration to materiality. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the department’s financial transactions. Financial information submitted to the Public Accounts of Canada and included in the Office of the Registrar of the Supreme Court of Canada’s Departmental Performance Report is consistent with these financial statements.

Management maintains a system of financial management and internal control designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are in accordance with the Financial Administration Act, are executed in accordance with prescribed regulations, within Parliamentary authorities, and are properly recorded to maintain accountability of Government funds. Management also seeks to ensure the objectivity and integrity of data in its financial statements by careful selection, training and development of qualified staff, by organizational arrangements that provide appropriate divisions of responsibility, and by communication programs aimed at ensuring that regulations, policies, standards and managerial authorities are understood throughout the department.

The financial statements of the Office of the Registrar of the Supreme Court of Canada have not been audited.

__________________
Anne Roland
Registrar

____________________
Lynn Potter
Acting Director General,
Corporate Services

Ottawa, Canada
August 7, 2007

The Office of the Registrar of the Supreme Court of Canada
Statement of Operations (unaudited)
For the Year Ended March 31
(in dollars)

	2007	2006
		(restated)
Expenses
Salaries and employee benefits	21,656,104	20,670,443
Professional services	5,869,189	5,881,051
Accommodation	4,531,860	4,196,046
Amortization of tangible capital assets	1,168,011	989,603
Materials, office supplies and equipment	1,060,340	829,593
Library materials	1,023,089	1,098,495
Travel	766,991	907,374
Telecommunications services	363,817	324,596
Equipment rentals	207,999	204,788
Repairs and maintenance	207,935	203,634
Printing services	187,216	194,679
Postage and courier	61,765	157,511
Other	14,370	17,080
Total expenses	37,118,686	35,674,894
Revenues	261,250	219,676
Net cost of operations	36,857,436	35,455,218

The accompanying notes form an integral part of these financial statements.

The Office of the Registrar of the Supreme Court of Canada
Statement of Financial Position (unaudited)
For the Year Ended March 31
(in dollars)

	2007	2006
		(restated)
Assets
Financial assets
Accounts receivable and advances (Note 4)	349,647	197,764
Total financial assets	349,647	197,764
Non-financial assets
Prepaid expenses	225,211	207,194
Tangible capital assets (Note 5)	6,806,742	5,453,980
Total non-financial assets	7,031,953	5,661,174
Total	7,381,600	5,858,938
Liabilities
Accounts payable and accrued liabilities	2,597,164	1,918,574
Vacation pay and compensatory leave	660,491	640,245
Employee severance benefits (Note 6)	2,313,128	2,397,336
Other liabilities (Note 8)	1,615,120	1,517,230
Total liabilities	7,185,903	6,473,385
Equity of Canada	195,697	(614,447)
Total	7,381,600	5,858,938

Contractual obligations (Note 9)

The accompanying notes form an integral part of these financial statements.

 

The Office of the Registrar of the Supreme Court of Canada
Statement of Equity of Canada (unaudited)
For the year ended March 31
(in dollars)

	2007	2006
		(restated)
Equity of Canada, beginning of year	(614,447)	(1,360,664)
Adjustment for change in accounting policy (Note 2k)	-	191,846
Net cost of operations	(36,857,436)	(35,455,218)
Current year appropriations used (Note 3)	29,544,355	27,521,553
Revenue not available for spending	(251,641)	(200,023)
Revenues available for spending in future years	(9,610)	(19,651)
Refund of prior year's expenditures	(23,539)	(78,101)
Net change in Consolidated Revenue Fund (Note 3)	(621,083)	333,389
Services provided without charge from other government departments (Note 7a)	9,029,098	8,452,422
Equity of Canada, end of year	195,697	(614,447)

The accompanying notes form an integral part of these financial statements.

The Office of the Registrar of the Supreme Court of Canada
Statement of Cash Flow (unaudited)
For the Year Ended March 31
(in dollars)

	2007	2006
		(restated)
Operating activities
Net cost of operations	36,857,436	35,455,218
Non-cash items:
Amortization of tangible capital assets	(1,168,011)	(989,603)
Gain on disposal of tangible capital assets	9,610	18,919
Write-off of assets	-	(1,738)
Services provided without charge from other government departments (note 7)	(9,029,098)	(8,452,422)
	26,669,936	26,030,373
Increase (decrease) in accounts receivable and advances	151,883	(400,534)
Increase in prepaid expenses	18,017	15,348
Decrease (increase) in liabilities	(712,518)	400,192
Cash used by operating activities	26,127,318	26,045,379
Capital investment activities
Acquisitions of tangible capital assets	2,520,773	1,530,707
Proceeds from disposal of tangible capital assets	(9,610)	(18,919)
Cash used by capital investment activities	2,511,163	1,511,788
Financing Activities
Net cash provided by Government of Canada	(28,638,482)	(27,557,167)

The accompanying notes form an integral part of these financial statements.

 

The Office of the Registrar of the
Supreme Court of Canada
Notes to Financial Statements (Unaudited)

1. Authority and objectives

The Supreme Court of Canada was constituted in 1875 by an act of Parliament and is now governed by the Supreme Court Act. It is comprised of a Chief Justice and eight puisne judges (puisne meaning ranked after), all appointed by the Governor in Council for terms of “good behaviour”, with a minimum of three judges coming from Québec.

The mandate of the Supreme Court of Canada is to have and exercise an appellate, civil and criminal jurisdiction within and throughout Canada. As the final court of appeal, the Supreme Court of Canada serves Canadians by leading the development of common and civil law through its decisions on questions of public importance.

The Supreme Court of Canada is committed to the rule of law; independence and impartiality and accessibility to justice. The Office of the Registrar of the Supreme Court of Canada supports the Supreme Court of Canada by providing responsive administrative services; nurturing the dedication, pride and professionalism of its employees; respecting diversity and linguistic duality and collaborating with other courts and legal institutions.

The Supreme Court of Canada is Canada’s highest court and one of its most important national institutions. It hears appeals from courts of appeal of the provinces and territories as well as from the Federal Court of Appeal. In addition, the Supreme Court of Canada is required to give its opinion on any question referred to it by the Governor in Council.

The importance of the decisions of the Supreme Court of Canada for Canadian society is well recognized. The Supreme Court of Canada assures uniformity, consistency and correctness in the articulation, development and interpretation of legal principles throughout the Canadian judicial system. Its jurisdiction is derived from the Supreme Court Act and other Acts of Parliament such as the Criminal Code.

2. Summary of Significant Accounting Policies

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 Registrar of the Supreme Court of Canada is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Office of the Registrar of the Supreme Court of Canada do not parallel financial reporting according to Canadian generally accepted accounting principles since appropriations are primarily based on cash flow requirements. Consequently, items recognized in the statement of operations and in 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.

(b) Net Cash Provided by Government – The Office of the Registrar of the Supreme Court of Canada operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Office of the Registrar of the Supreme Court of Canada is deposited to the CRF and all cash disbursements made by the Office of the Registrar of the Supreme Court of Canada are paid from the CRF. The net cash provided by 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 Government and appropriations used in a year, excluding the amount of non respendable revenue recorded by the Office of the Registrar of the Supreme Court of Canada . It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.

(d) Revenues: Sales and other 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:

(i) Vacation pay and compensatory leave are expensed as the benefits accrue to employees under their respective terms of employment.

(ii) Services provided without charge by other government departments for accommodation, the employer’s contribution to the health and dental insurance plans, legal services worker’s compensation, interpretation services and security services are recorded as operating expenses at their estimated cost.

(f) Employee future benefits

(i) Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multi employer plan administered by the Government of Canada. The Office of the Registrar of the Supreme Court of Canada’s contributions to the Plan are charged to expenses in the year incurred and represent its total obligation to the Plan. Current legislation does not require the Office of the Registrar of the Supreme Court of Canada 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: 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 the Office 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. The Office'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 advances receivable are stated at amounts expected to be ultimately realized; a provision is made for receivables where recovery is considered uncertain.

(h) Contingent liabilities – 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.

(i) 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. The Office of the Registrar of the Supreme Court of Canada has many works of art and historically significant assets such as rare books, paintings, busts, clocks and other works of art. In accordance with Treasury Board of Canada Secretariat policy, these values are not capitalized as they are considered non-operational heritage assets. Intangible assets are not capitalized.

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	5 to 10 years
Office furniture and equipment	5 to 10 years
Computer equipment and sofware	3 years
Motor vehicles	3 years
Leasehold improvements	5 years
Assets under construction	Once in service, in accordance with asset type.

(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 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, allowances for employee vacation and compensatory benefits, prepaid expenses, employer’s contribution to health and dental insurance plans 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.

(k) Change in accounting policy - With these financial statements the Office of the Registrar of the Supreme Court of Canada adopted for the first time the concept of prepaid expenses. The financial statements of the prior period have been restated to give effect to the new accounting policy including an adjustment to the opening equity at April 1, 2005. The change was effected to comply with generally accepted accounting principles and Treasury Board accounting policies. The effect of the change on the financial statements is summarized as follows:

	2007	2006
	(in dollars)
Increase - Prepaid expenses	225,211	207,194
Decrease - Library materials expense	(18,017)	(15,348)
Increase - Equity of Canada - beginning of year	207,194	191,846

Notes to the Financial Statements (unaudited)

3. Parliamentary Appropriations

The Office of the Registrar of the Supreme Court of Canada receives all 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 Office of the Registrar of the Supreme Court of Canada 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:

(a) Reconciliation of net cost of operations to current year appropriations used:

	2007	2006
	(in dollars)
Net cost of operations	36,857,436	35,455,218
Adjustments for items affecting net cost of operations but not affecting appropriations
Add (Less):
Services provided without charge from other government departments	(9,029,098)	(8,452,422)
Amortization of tangible capital assets	(1,168,011)	(989,603)
Legal services provided by the Department of Justice	(3,689)	(18,401)
Refund of prior years expenditures	23,539	78,101
Write-off of capital assets	-	(1,738)
Revenue not available for spending	251,641	200,023
Gain on disposal of capital assets	9,610	19,651
Increase - Vacation and compensatory leave	(20,246)	(70,373)
Decrease (increase) - Employee severance benefits	84,208	(244,195)
Other	176	(762)
Adjustments for items not affecting net cost of operations but affecting appropriations
Add (Less):
Acquisition of tangible capital assets	2,520,773	1,530,707
Increase - Prepaid expenses	18,017	15,348
Current year appropriations used	29,544,355	27,521,553

(b) Appropriations provided and used:

	2007	2006
	(in dollars)	(in dollars)
(Vote 50) - Operating expenditures	23,462,350	21,974,150
Contributions to employee benefits plan	2,159,231	2,264,789
Judge salaries, allowances and annuities	5,366,935	4,714,907
Spending of amounts equivalent to proceeds from disposal of capital assets	29,261	19,891
	31,017,777	28,973,737
Less:
Lapsed appropriations:
Operating	(1,451,930)	(1,432,293)
Proceeds from disposal of assets	(11,882)	(240)
	(1,463,812)	(1,432,533)
Available for spending in future years	(9,610)	(19,651)
Total appropriation used	29,544,355	27,521,553

(c) Reconciliation of net cash provided by Government to current year appropriations used:

	2007	2006
	(in dollars)	(in dollars)
Net cash provided by Government	28,638,482	27,557,167
Revenue not available for spending	251,641	200,023
Revenue available for spending in future years	9,610	19,651
Refund of prior years expenditures	23,539	78,101
	28,923,271	27,854,942
Change in net position in the Consolidated Revenue Fund
Variation in account receivable and advances	(151,883)	400,534
Variation in accounts payable and accrued liabilities	678,590	(799,765)
Variation in other liabilities	97,890	85,006
Legal services provided by the Department of Justice	(3,689)	(18,401)
Other adjustments	176	(763)
	621,083	(333,389)
Current year appropriation used	29,544,355	27,521,553

4. Accounts Receivable and Advances

The following table presents details of the accounts receivable:

	2007	2006
	(in dollars)	(in dollars)
Receivables from other Federal Government departments and agencies	313,323	175,420
Receivables from external parties	34,577	20,513
Standing advances	2,400	2,380
	350,300	198,312
Less: allowance for doubtful accounts on external receivables	655	547
Total	349,646	197,765

5. Tangible Capital Assets

(in dollars)

Cost

Capital asset class	Opening Balance	Acquisitions
Machinery and equipment	414,312	154,033
Office furniture and equipment	1,345,101	65,293
Computer equipment	361,645	-
Computer software	167,589	408,433
Motor vehicles	193,709	-
Leasehold improvements	3,765,869	917,250
Assets under construction	1,837,459	975,764
Total	8,085,684	2,520,773

Cost

Capital asset class	Disposals	Closing Balance
Machinery and equipment	-	568,345
Office furniture and equipment	(22,000)	1,388,394
Computer equipment	(6,434)	355,211
Computer software	-	576,022
Motor vehicles	(29,480)	164,229
Leasehold improvements	-	4,683,119
Assets under construction	-	2,813,223
Total	(57,914)	10,548,543

Accumulated amortization

Capital asset class	Opening balance	Amortization
Machinery and equipment	71,012	77,004
Office furniture and equipment	917,274	76,660
Computer equipment	224,701	64,057
Computer software	138,898	37,307
Motor vehicles	116,534	40,773
Leasehold improvements	1,163,285	872,210
Assets under construction	-	-
Total	2,631,704	1,168,011

Accumulated amortization

Capital asset class	Disposals	Closing balance
Machinery and equipment	-	148,016
Office furniture and equipment	(22,000)	971,934
Computer equipment	(6,434)	282,324
Computer software	-	176,205
Motor vehicles	(29,480)	127,827
Leasehold improvements	-	2,035,495
Assets under construction	-	-
Total	(57,914)	3,741,801

 

Capital asset class	2007 Net Book Value	2006 Net Book Value
Machinery and equipment	420,329	343,300
Office furniture and equipment	416,460	427,827
Computer equipment	72,887	136,944
Computer software	399,817	28,691
Motor vehicles	36,402	77,175
Leasehold improvements	2,647,624	2,602,584
Assets under construction	2,813,223	1,837,459
Total	6,806,742	5,453,980

Amortization expense for the year ended March 31, 2007 is $1,168,011
(2006 - $989,603).

6. Employee Benefits

(a) Pension benefits: The Office of the Registrar of the Supreme Court of Canada’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/Québec Pension Plans benefits and they are indexed to inflation.

Both the employees and the Office of the Registrar of the Supreme Court of Canada contribute to the cost of the Plan. The 2006-07 expense amounts to $1,591,353 ($1,675,944 in 2005-06), which represents approximately 2.2 times (2.6 in 2005-2006) 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 Registrar of the Supreme Court of Canada 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:

	2007	2006
	(in dollars)
Accrued benefit obligation, beginning of year	2,397,337	2,153,142
Expense for the year	75,837	357,518
Benefits paid during the year	(160,046)	(113,323)
Accrued benefit obligation, end of year	2,313,128	2,397,337

7. Related Party Transactions

The Office of the Registrar of the Supreme Court of Canada is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Office of the Registrar of the Supreme Court of Canada enters into transactions with these entities in the normal course of business and on normal trade terms. Also, during the year, the Office of the Registrar of the Supreme Court of Canada received services which were obtained without charge from other Government departments as presented in part (a).

(a) Services provided without charge:

During the year the Office of the Registrar of the Supreme Court of Canada received services without charge from other government departments. These services without charge have been recognized in the Office of the Registrar of the Supreme Court of Canada’s Statement of Operations as follows:

	2007	2006
	(in dollars)
Accommodation	4,531,860	4,196,046
Employer's contribution to the health and dental insurance plans	1,263,820	1,177,798
Legal services	12,458	64,001
Worker's compensation cost provided by Human Resources and Skills Development Canada	41,935	35,227
Interpretation services provided by PWGSC	83,025	109,350
Security services provided by the RCMP	3,096,000	2,870,000
Total	9,029,098	8,452,422

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 Office of the Registrar of the Supreme Court of Canada’s Statement of Operations.

(b) Payables and receivables outstanding at year-end with related parties:

	2007	2006
	(in dollars)
Accounts receivable with other government departments and agencies	313,323	175,420
Accounts payable to other government departments and agencies	512,786	224,000

8. Other Liabilities

The following table presents details of other liabilities:

	2007	2006
	(in dollars)
Trust Account - Security Deposit
Liability, beginning of year	394,091	394,391
Deposits	3,000	8,000
Interest	2,854	2,311
Reimbursements	(13,952)	(10,611)
Liability, end of year	385,993	394,091
Supplementary Retirement Benefit Account (SRBA)
Liability, beginning of year	1,123,139	1,037,833
Deposits	58,953	47,118
Interest	47,034	38,188
Liability, end of year	1,229,126	1,123,139
Total	1,615,119	1,517,230

Security deposit account was established to record security to the value of $500 deposited by an Appellant with the Registrar of the Supreme Court of Canada in accordance with paragraph 60(1)(b) of the Supreme Court Act. As per section 87 of the Rules of the Supreme Court of Canada, interest is paid on money deposited as security.

Supplementary Retirement Benefit Account (“SRBA”) records contributions made by Supreme Court of Canada Judges and the matching contributions made by the Employer in accordance with the SRBA Act and the Judges Act.

9. Contractual obligations

The Court Modernization Program commenced in 2006-07 and will continue until 2008/09. As part of this Program, multi-year contracts for professional services have been put in place. An estimate of future obligations under these contracts is shown below:

	2008	Total
	(in dollars)
Professional services	965,769	965,769

10. Comparative information

Comparative figures have been reclassified to conform to the current year’s presentation.

Table 16: Responses to Parliament, Audits and Evaluations

An internal audit of the Office of the Registrar’s contracting and procurement function was conducted in 2006-07.

The objective of this audit was to assess whether SCC’s risk management, control, and governance processes that relate to the contracting and procurement function were adequate and functioning appropriately. The audit was conducted by independent auditors between January and February 2007 using criteria derived from the Treasury Board Secretariat Guide for Manager and Internal Audit: Monitoring Procurement and Contracting and the TBS Management Accountability Framework, and the requirements of the Government Contracts Regulations and the TBS Contracting Policy. The audit report was finalized in June 2007.

The audit found that management has taken positive action over the period examined to address known risk areas and to strengthen controls with respect to contracting: the level of knowledge of contracting requirements across the SCC has been enhanced and many of the steps in the procurement process were standardized. Roles and responsibilities for contracting were found to be well defined and understood. Management receives regular, accurate and reliable information on contracting activities.

Nonetheless, opportunities exist to improve the SCC’s contracting processes. Auditors made recommendations for changes to the Court’s procedures so that:

• risks associated with the Court’s procurement and contracting activities are regularly assessed;
• access is facilitated and competition encouraged in line with government procurement and contracting policy;
• procedures are further standardized and formalized, and processes streamlined;
• a better audit trail of the actions taken and the approvals obtained is provided;
• the knowledge of federal government contracting requirements remains current at the Court through periodic professional development and frequent consultation/liaison with Public Works and Government Services Canada ; and
• contracting authorities are delegated only to those individuals with in-depth knowledge of applicable government contracting rules and regulations.

A strong follow-up process is in place for audits. The results of audits are presented to the Executive Committee and Management Committee. The audit results are posted on the intranet site. The audit reports are also reviewed at the annual Judges’ Retreat. Follow-up action plans are prepared for each audit.

The Supreme Court of Canada does not have a program evaluation function due to the nature of the work it is mandated to achieve.

Table 21: Travel Policies

The Office of the Registrar of the Supreme Court of Canada follows TBS Travel Directives, Rates and Allowances.

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