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SECTION III – Supplementary Information

3.1 Organizational Information

The NBC reports to Parliament through the Minister of Canadian Heritage, Status of Women and Official Languages. It is governed by a board, which includes seven Commissioners appointed by the Governor General in Council. The Secretary, also appointed by the Governor General in Council, who acts as Director General, is responsible for the day-to-day management of all of the NBC's activities, in accordance with its incorporating Act.

Diagramme de l'organisation

Its structure is divided in accordance with its main activities―development, administration and conservation�and is representative of the Program Activities Architecture (PAA). The financial resources listed correspond to the Main Estimates.

3.2 Financial Tables

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

(in thousands of dollars)	2004–2005 Actual	2005–2006 Actual	2006–2007
(in thousands of dollars)	2004–2005 Actual	2005–2006 Actual	Main Estimates	Planned Spending	Total Authorities	Total Actuals
The National Battlefields Commission
Conservation	2,461	1,987	2,393	2,393	2,393	2,044
Development	1,558	1,180	1,436	1,436	1,436	1,207
Administration	4,836	5,693	5,078	5,078	6,043	6,216
Total	8,855	8,860	8,907	8,907	9,872	9,467
Less: Non‑respendable revenue			N/A	N/A	N/A
Plus: Cost of services received without charge	63	226	N/A	N/A	N/A	262
Total Departmental Spending	8,918	9,086	N/A	N/A	N/A	9,729
Full-time Equivalents	50	50	N/A	N/A

Note:

- Includes contributions to employee benefit plans.
- Includes Operating Revenues pursuant to section 29.1 (1) of the Financial Administration Act.

Explanations: discrepancy of $965,000 between Planned Spending and Total Authorities is explained by the following:

• Report from previous year	$343,000
• Supplementary budget for rehabilitation work	$500,000
• Revenue increase versus previous budget	$123,000
• Benefits	$ 9,000
• Procurement saving	$(10,000)
	$965,000

As for the difference between Total Authorities and Total Actuals, it is explained by:

• Transfer to the following year	$343,000
• Interim cost recovery regime (Justice p. 35)	$ 62,000
	$405,000

Table 2: Resources by Program Activity

(In thousands of dollars)

Program Activity	Budgetary – 2006-2007
Program Activity	Operating	Total : Gross Budgetary Expenditures	Total : Net Budgetary Expenditures	Total
Conservation
Main Estimates	2,393	2,393	2,393	2,393
Planned Spending	2,393	2,393	2,393	2,393
Total Authorities	2,393	2,393	2,393	2,393
Actual Spending	2,044	2,044	2,044	2,044
Development
Main Estimates	1,436	1,436	1,436	1,436
Planned Spending	1,436	1,436	1,436	1,436
Total Authorities	1,436	1,436	1,436	1,436
Actual Spending	1,207	1,207	1,207	1,207
Administration
Main Estimates	5,078	5,078	5,078	5,078
Planned Spending	5,078	5,078	5,078	5,078
Total Authorities	6,043	6,043	6,043	6,043
Actual Spending	6,216	6,216	6,216	6,216

Table 3: Voted and Statutory Items

(In thousands of dollars)

Vote or Statutory Item	Truncated Vote or Statutory Wording	2006–2007
Vote or Statutory Item	Truncated Vote or Statutory Wording	Main Estimates	Planned Spending	Total Authorities	Total Actuals
60	Program expenditures	7,006	7,006	7,006	7,434
60	Program expenditures			833
(S)	Expenditures pursuant to paragraph 29.1 (1) of the Financial Administration Act	1,500	1,500	1,623	1,623
(S)	Contributions to employee benefit plans	401	401	410	410
	Total	8,907	8,907	9,872	9,467

For explanation of discrepancies between Planned Spending and Total Authorities, refer to page 27.

Table 4: Services Received Without Charge

(In thousands of dollars)	2006–2007 Actual Spending
Office of the Auditor General of Canada	34
Compensation – Public Works and Government Services Canada	2
Contributions covering the employer’s share of employees’ insurance premiums and expenditures paid by the Treasury Board of Canada Secretariat (excluding revolving funds)	185
Salary and associated expenditures of legal services provided by the Department of Justice Canada	41
Total 2006–2007 Services received without charge	262

Table 5: Sources of Respendable Revenue

Respendable Revenue

(In thousands of dollars)	Actual 2004‑2005	Actual 2005‑2006	2006–2007
(In thousands of dollars)	Actual 2004‑2005	Actual 2005‑2006	Main Estimates	Planned Revenue	Total Authorities	Actual
The National Battlefields Commission
Parking lots	946	964	970	970	972	972
Educational activities and visitors reception	324	346	387	387	367	367
Rental of premises	200	198	203	203	203	203
Other revenues	74	93	40	40	81	81
Total Respendable Revenue	1,544	1,601	1,600	1,600	1,623	1,623

Table 6: Resource Requirements by Program Activity (in thousands of dollars)

2006–2007
The National Battlefields Commission	Conservation	Development	Administration	Total
Planned Spending	2,393	1,436	5,078	8,907
Actual Spending	2,044	1,207	6,216	9,467

For explanations, refer to page 27.

Table 7: For 2006-2007 User Fees Reporting Purposes: The User Fees Act (In thousands of dollars)

A. User Fee

Fee

Type

Fee-setting

Authority

Date Last Modified

2006-2007

Planning Years

Forecast Revenue (000 $)

Actual

Revenue (000 $)

Full Cost (000 $)

Performance Standard

Performance Results

Fiscal Year

Forecast

Revenue (000 $)

Estimated Full Cost (000 $)

Souvenir shop **

(O)

Ministerial authority to set fees for provision of products and services

Before March 31, 2004

44*

Client satisfaction rate 60 %

Client satisfaction rate is 61 %, but 34 % *** of the people did not answer this question of the survey

2007-2008

2008-2009

2009-2010

Parking lots

(O)

Contractual authority pursuant to the Act respecting the National Battlefields at Quebec

Before March 31, 2004

970

972

152*

Client satisfaction rate 60 %

No valid data.

No complaints in 2006-2007

2007-2008

2008-2009

2009-2010

970

155

Educational Activities and visitors reception

(R)

Contractual authority pursuant to the Act respecting the National Battlefields at Quebec

Before March 31, 2004

387

316

336*

Client satisfaction rate 60 %

Client satisfaction rate is 92 % for activities and exhibits; and 93 % *** for reception

2007-2008

2008-2009

2009-2010

380

340

Computer Equipment

(O)

Contractual authority pursuant to the Act respecting the National Battlefields at Quebec

Before March 31, 2004

Client satisfaction rate 60 %

No valid data.

No complaints in 2006-2007

2007-2008

2008-2009

2009-2010

Fees charged for the processing of access requests filed under the Access to Information Act

(O)

Access to Information Act

1992

No request was received in fiscal year 2006-2007

2007-2008

2008-2009

2009-2010

Total:

1,403

1,339

532

2007-2008

2008-2009

2009-2010

1,401

540

B. Date Last Modified

In 2005, changes in fee structure covered for increase in service costs, inflation, and also to take market into consideration. These changes are within the fee structure that was established prior to March 31, 2004. Published in the Canada Gazette of March 19, 2005 and in local newspapers.

C. Other Information

* Only direct costs were established.

** Minimal Service. Very small size and limited space.

*** In-house survey.

(R) Regulatory Fees

(O) Other Products and Services.

Table 8: Financial Statements of Departments and Agencies

THE NATIONAL BATTLEFIELDS COMMISSION

FINANCIAL STATEMENTS

March 31, 2007

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 Commission’s 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 the Commission's financial transactions. Financial information submitted to the Public Accounts of Canada and included in the Commission'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 Commission. The financial statements of the Commission have been audited by the Auditor General of Canada.

signature

Quebec, Canada

June 22, 2007

auditor's report

THE NATIONAL BATTLEFIELDS COMMISSION

Statement of Financial Position
as at March 31

	ASSETS		2007		2006
	Financial Assets
	Cash	$	891,449	$	595,078
	Accounts receivable and advances (Note 4)		13,806		15,790
	Total financial assets		905,255		610,868
	Non-financial assets
	Tangible capital assets (Note 5)		12,245,167		12,153,176
	Deferred charges		138,631		151,119
	Total non-financial assets		12,383,798		12,304,295
	TOTAL	$	13,289,053	$	12,915,163

	LIABILITIES
	Accounts payable and accrued liabilities	$	659,847	$	504,661
	Accounts payable and accrued liabilities to other Government departments		192,879		54,155
	Salary and vacation payable		103,700		99,684
	Employee severance benefits (Note 8)		453,284		475,188
			1,409,710		1,133,688
Equity of Canada			11,879,343		11,781,475
TOTAL		$	13,289,053	$	12,915,163

Contingent liabilities (Note 9)

The accompanying notes are an integral part of the financial statements.

Approved by Management Approved by the Commission

names

THE NATIONAL BATTLEFIELDS COMMISSION

Statement of Operations and Equity of Canada
For the year ended March 31

		2007		2006
Expenses (Note 7)

Conservation and landscaping of the Plains	$	5,909,112	$	5,920,331
Development of the Plains		3,853,605		3,972,782
Total expenses		9,762,717		9,893,113

Revenues

Parking		972,211		963,619
Educational activities and welcoming of visitors		366,782		345,712
Rent		202,941		198,210
Other revenues		150,641		166,003
Funding from Canadian Heritage Information Network		-		98,280
Total Revenues		1,692,575		1,771,824
Cost of operations		8,070,142		8,121,289
Total income from the trust fund (Note 6)		(177,720)		(10,867)
Net Cost of operations	$	7,892,422	$	8,110,422

Equity of Canada, beginning of year		11,781,475		12,401,635
Net cost of operations		(7,892,422)		(8,110,422)
Net cash provided by Government of Canada		7,432,076		7,014,837
Change in net position in the Consolidated Revenue Fund		296,371		248,763
Services received without charge from other government departments (Note 10)		261,843		226,662
Equity of Canada, end of year	$	11,879,343	$	11,781,475

The accompanying notes are an integral part of the financial statements.

THE NATIONAL BATTLEFIELDS COMMISSION

Statement of Cash Flows
For the year ended March 31

		2007		2006
Operating Activities
Net cost of operations	$	7,892,422	$	8,110,422
Non-Cash items:
Amortization of tangible capital assets		(727,246)		(759,012)
Services provided without charge		(261,843)		(226,662)
Amortization of deferred charges		(12,488)		(12,400)
Loss on disposal of tangible capital assets		-		(243,705)
Variations in Statement of Financial Position:
Net change in non-cash working capital balances		(296,371)		(248,763)
Change in liability for employee severance benefits, vacation and overtime		18,365		(6,634)
Deferred charges		-		1,869
Cash used by operating activities		6,612,839		6,615,115
Capital investment activities
Acquisition of tangible capital assets		819,237		399,722
Cash used by capital investment activities		819,237		399,722
Net cash provided by Government of Canada	$	7,432,076	$	7,014,837

The accompanying notes are an integral part of the financial statements.

THE NATIONAL BATTLEFIELDS COMMISSION

Notes to the Financial Statements
For the year ended March 31, 2007

1. Authority and Objectives

The Commission was established in 1908 under an Act respecting the National Battlefields in Quebec.

The Commission is a departmental corporation named in Schedule II of the Financial Administration Act.

The Commission's mandate is to ensure that all the cultural, recreational, natural and scientific resources of the Battlefields Park are developed in the best interest of Canadians and that the image of the Government of Canada is strengthened without compromising the historic character of the site. To achieve that goal, the Commission will acquire, preserve and develop the great historic battlefields in Quebec.

The land of the Battlefields Park administered by the National Battlefields Commission includes:

The Plains of Abraham, site of the Battle of 1759 between Wolfe and Montcalm;
Des Braves Park, marking the Battle of St-Foy in 1760;
St-Denis Park, east of the Quebec Citadel, overlooking Cap-aux-Diamants;
The Plains of Abraham Discovery Pavillon on Wilfrid Laurier Avenue;
The Maison St-Laurent located at 201,203 Grande-All�e Est in Qu�bec;
The adjoining thoroughfares, two Martello Towers on the site and a tower in Quebec City.

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. The most significant accounting policies are as follows:

a) Parliamentary appropriations

The Commission is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the department 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 Equity of Canada and the Statement of Cash Flows 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) Due from the Consolidated Revenue Fund

The Commission operates within the Consolidated Revenue Fund (CRF). The CRF is administered by the Receiver General for Canada. All cash received by the Commission is deposited to the CRF and all cash disbursements made by the Commission are paid from the CRF. Due from the CRF represents the amount of cash that the Commission is entitled to draw from the Consolidated Revenue Fund, without further appropriations, in order to discharge its liabilities.

c) Net Cash Provided by Government

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.

d) Revenues

Revenues are recognized in the accounts based on the services provided in the year.

e) Expenses

Expenses are recorded on the accrual basis:

Vacation pay and compensatory leave are expensed as the benefits accrue to employees under their respective terms of employment.
Services provided without charge by other government departments for the employer's contribution to the health and dental insurance plans and legal services are recorded as operating expenses at their estimated cost.

f) Employee future benefits

a) Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer administered by the Government of Canada. The Commission'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 Commission to make contributions for any actuarial deficiencies of the Plan.

b) 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.

g) 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.

h) Tangible capital assets

All tangible capital assets having an initial cost of $2,500 or more are recorded at their acquisition cost. The Commission does not capitalize intangibles and historical treasures that have cultural, aesthetic or historical value.

Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:

Asset Class	Amortization period
Buildings	15 to 35 years
Works and infrastructure	5 to 40 years
Material and tools	3 to 15 years
Motor vehicles and others	5 to 15 years
Software	3 to 5 years

i) Deferred charges

Restoration charges related to assets that are not the property of the Commission are recorded at cost and amortized on a straight-line basis over the term of the contract.

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 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.

3. Parliamentary Appropriations

The Commission 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 Commission 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
Net cost of operations	$	7,892,422	$	8,110,422
*Adjustments for items net cost of operations but not affecting appropriations*
Less :
Amortization of tangible capital assets		727,246		759,012
Loss on disposal of tangible capital assets		-		243,705
Amortization of deferred charges		12,488		12,400
Services provided without charge by a Government department		261,843		226,662
Interim cost recovery regime- Department of Justice Canada		61,850		14,818
Changed in liability for employee severance benefits, vacation and overtime		(18,365)		6,634
Cost related to The National Battlefields Commission Trust Fund		385		-
Add:
Non-tax income		1,623,040		1,600,784
Income from The National Battlefields Commission Trust Fund		178,105		10,867
		8,648,120		8,458,842
*Adjustments for items not affecting cost of operations but affecting appropriations*
Add:
Acquisitions of tangible capital assets		819,237		399,722
Deferred charges		-		1,869
Current year appropriations used	$	9,467,357	$	8,860,433

b) Appropriations provided and used:

		2007		2006
Parliamentary appropriation voted

Canadian Heritage:

Operating and capital expenditures	$	7,839,350	$	7,177,028

Lapsed appropriation		(405,213)		(358,221)
		7,434,137		6,818,807

Statutory-Contributions to employee benefit plans		410,180		440,842

Expenditures corresponding to perceived revenues pursuant to sub-section 29.1(1) of the FAA		1,623,040		1,600,784
Current year appropriations used	$	9,467,357	$	8,860,433

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

		2007		2006
Net cash provided by Government	$	7,432,076	$	7,014,837
Change in net position in the Consolidated Revenue Fund
Net change in non-cash working capital balances		296,371		248,763
Non-tax income		1,623,040		1,600,784
Income from the trust fund		177,720		10,867
Interim cost recovery regime – Department of Justice Canada		(61,850)		(14,818)
Current year appropriations used	$	9,467,357	$	8,860,433

4. Accounts Receivable and Advances

		2007		2006
Receivables from other Federal Government departments and agencies	$	13,806	$	15,790
Total	$	13,806	$	15,790

5. Tangible Capital Assets

The balance of the tangible capital assets under the responsibility of the Commission is as follows:

Cost

Accumulated amortization

Capital asset class		Opening balance		Acquisitions		Disposals and Write-offs		Closing balance		Opening balance		Amortization		Disposals and Write-offs		Closing balance		2007 Net book value		2006 Net book value
Land	$	724,710	$	-	$	-	$	724,710	$	-	$	-	$	-	$	-	$	724,710	$	724,710
Buildings		11,061,321		81,600		-		11,142,921		3,402,851		411,053		-		3,813,904		7,329,017		7,658,470
Works and infrastructure		5,577,776		651,972		-		6,229,748		2,153,308		176,493		-		2,329,801		3,899,947		3,424,468
Material and tools		1,015,941		5,750		-		1,021,691		928,113		57,463		-		985,576		36,115		87,828
Motor vehicles and other		963,011		79,915		-		1,042,926		718,473		78,946		-		797,419		245,507		244,538
Software		13,500		-		-		13,500		338		3,291		-		3,629		9,871		13,162
Total	$	19,356,259	$	819,237	$	-	$	20,175,496	$	7,203,083	$	727,246	$	-	$	7,930,329	$	12,245,167	$	12,153,176

Amortization expense for the year ended March 31, 2007 is $727,246 ($759,012 in 2006)

6. The National Battlefields Commission Trust Fund

When the National Battlefields Commission was created, a Trust fund was established for the receipt of moneys from individuals, municipal corporations, provincial governments and others, for the purpose of acquiring and preserving the great historic battlefields in Quebec. Since September 1984, the Trust fund has been governed by subsection 9.1 of the Act respecting the National Battlefields in Quebec, which authorizes such amounts to be spent for the purpose for which they were given to the Commission. The income and cost are included in the Statement of Operations of the Commission and are detailed as follow:

		2007		2006
Cost
Professional services	$	385	$	-
		385		-
Revenues
Interest		16,101		10,267
Agreement – Quebec City		150 000		-
Miscellaneous		12,004		600
		178,105		10,867
Excess of income on costs	$	(177,720)	$	(10,867)

Balance at beginning of the year		400,889		390,022

Balance at end of year, deposited with the Receiver General for Canada	$	578,609	$	400,889

7. Information on Expenses

The activities of the Commission are organized into three activities related to its mandate.

The Conservation of the Plains includes the following services:

The service of maintenance, which maintains the site, its furnishings, buildings and infrastructure, provides for a safe and stable environment, minimizes the effects of wear and tear and deterioration and slows down or prevents damage;
The service of landscaping which is responsible for the scenery, horticultural and arboriculture activities;
The service of surveillance and security, which ensures to it that regulations regarding peace and public order are respected; enforces traffic and parking and regulations; ensures the safety of site users; and provides for surveillance of the Commission's premises and properties.

The Development of the Plains includes the following services:

Client Services, which includes welcoming visitors and users to the Park, the dissemination of information to the public and reservations for educational interpretation activities for school and the general public;
Communication Services, which includes promotion and advertising for the activities and services provided by the Commission and ensuring the visibility of the Commission and the federal government.
Cultural and Technical Service.

The Corporate Services includes the provision of management, administration, financial services and parking services. The Corporate Services is sharing out between the Conservation of the Plains (60%) and the Development of the Plains (40%) every month.

SUMMARY OF EXPENSES BY MAJOR TYPE

		2007		2006
Salaries and employee benefits	$	3,281,921	$	3,244,319
Grants in lieu of taxes		2,906,859		3,401,323
Utilities, materials and supplies		1,051,616		708,643
Professional services		798,669		758,469
Amortization of tangible capital assets		727,246		759,012
Maintenance		558,645		437,213
Publicity		231,070		196,173
Transportation and communication		135,915		95,290
Rental		58,288		36,566
Amortization of deferred charges		12,488		12,400
Loss on disposal of tangible capital assets		-		243,705
	$	9,762,717	$	9,893,113

8. Employee Benefits

a) Pension benefits: The Commission'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/Qu�bec Pension Plans benefits and they are indexed to inflation.

Both the employees and the Commission contribute to the cost of the Plan. The 2006-07 expense amounts to $302,304 ($326,223 in 2005-06), which represents approximately 2.20 times the contributions by employees.

The Commission'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 Commission 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
Accrued benefit obligation, beginning of year	$	475,188	$	442,926
Expense for the year		54,787		50,512
Benefits paid during the year		(76,691)		(18,250)
Accrued benefit obligation, end of year	$	453,284	$	475,188

9. Contingent liabilities

Claims have been made against the Commission totalling $450,000 for alleged damaged mainly regarding the flood of the Cap-aux-Diamants in 2000 and an individual fell off the wall of the Citadel. The final outcome of these claims is not determinable and, accordingly, these items are not recorded in the accounts. In the opinion of management, the position of the Commission is defensible. Settlements, if any resulting from the resolution of these claims will be accounted for in the year in which a reasonable estimate of loss could be made.

10. Related party transactions

The Commission is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Commission enters into transactions with these entities in the normal course of business and on normal trade terms. Also, during the year, the Commission received services which were obtained without charge from other Government departments. The detail is as follows:

	2007	2006
Employer’s contribution to the health and dental insurance plans	184 610	179 784
Legal services	41 233	9 878
Audit services	34 000	35 000
Payroll services	2 000	2 000
Total	261 843	226 662

11. Non-monetary transactions

The Commission has granted exclusive rights and public exposure to certain sponsors in exchange primarily for advertising. These non-monetary transactions with unrelated parties were recorded equally in revenues and expenses. They were estimated to total $69,535 in 2006-2007 ($72,760 in 2005-2006), which represents the fair value of the assets and services received.

Table 9: Response to Parliamentary Committees, and Audits and Evaluations

Response to Parliamentary Committees

The NBC has received no recommendations or comments by the Parliamentary Committees.

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

The NBC has received no recommendations or comments neither from the Auditor General of Canada, nor from the Commissioner of the Environment and Sustainable Development (CESD).

External Audits (Note: These refer to other external audits conducted by the Public Service Commission of Canada or the Office of the Commissioner of Official Languages.)

No external audits or evaluations were conducted with respect to the NBC.

Internal Audits or Evaluations

The Officer of the Comptroller General conducted a study on NBC travel and hospitality expenses. No negative comments were received. No recommendations were made.

Table 10: Sustainable Development Strategy (SDS)

Regarding the elaboration of a sustainable development departmental strategy, one should note that the NBC is not an organization subject to the General Auditor Act. However, in order to realize its mandate of conserving, preserving and developing one of the most prestigious urban parks in the world, and willing to offer a positive image of the Government of Canada, the NBC takes into account the sustainable development principles and values that are applicable to a park to offer a better environment to Canadians and future generations.

The National Battlefields Commission
Points to Address :	Departmental Input
1. What are the key goals, objectives, and/or long-term targets of the SDS?	The NBC did not develop new objectives but rather intends to carry on with the ones already established in the past years, such as: Continue to apply the adopted environment protection measures for current maintenance and conservation actions, and maintain the use of the park in complete safety. Keep on with reforestation. Safeguard the integrity of the site and its natural resources. Maintain visitor’s awareness through a public activity on nature, environment, preservation and sustainable development actions.
2. How do your key goals, objectives and/or long-term targets help achieve your departments’s strategic outcomes?	Maintain the preservation, the conservation and the cleanliness of the park and offer one of the most prestigious urban parks in the world. Maintain the use of the park in complete safety.
3. What were your targets for the reporting period?	Continue the preservation and conservation of the park and offer the use in complete safety of one of the most prestigious parks in the world. Restore a balance between the planted and cut down trees, catch up time lost in the last few years and develop a plan for tree donation in which interested clients can participate and mark an event. Continue to develop the project to recover recyclable materials. Maintain the quantity of compost made with the leaves collected in the park. Help to raise visitors’ awareness through a public activity on nature, the environment, preservation and sustainable development actions.
4. What is your progress to date?	201 trees were planted to replace those that were cut down (58) because they were dead, severely damaged or broken by storms; approximately 75 shrubs were also planted. The NBC recovered time lost in the last years. No pesticide was used in 2006, except the one required to counter Dutch elm disease. The number of recycling bins installed at some places in the park was increased. A commemorative donation program was developed and some donations were made (6 trees), for a total amount of $3,000. Compost was produced with leaves collected in the park (95 v³ used in 2006). The Great Celebration of Nature Day was held, with approximately 30 exhibitors; this activity is intended to raise visitors’ awareness with regard to environmental protection. In 2006, less than 1500 visitors attended the activity because of unfavourable weather conditions.
5. What adjustments have you made, if any?	The number of recycling bins was increased in order to encourage users to adopt new habits and to meet environmental requirements.

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2006-07

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SECTION III – Supplementary Information

3.1 Organizational Information

3.2 Financial Tables

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

Table 2: Resources by Program Activity

Table 3: Voted and Statutory Items

Table 4: Services Received Without Charge

Table 5: Sources of Respendable Revenue

Table 6: Resource Requirements by Program Activity (in thousands of dollars)

Table 7: For 2006-2007 User Fees Reporting Purposes: The User Fees Act (In thousands of dollars)

Table 8: Financial Statements of Departments and Agencies

THE NATIONAL BATTLEFIELDS COMMISSION

TOTAL

THE NATIONAL BATTLEFIELDS COMMISSION

Expenses (Note 7)

Total expenses

Revenues

THE NATIONAL BATTLEFIELDS COMMISSION

THE NATIONAL BATTLEFIELDS COMMISSION

1. Authority and Objectives

2. Summary of Significant Accounting Policies

3. Parliamentary Appropriations

4. Accounts Receivable and Advances

Total

5. Tangible Capital Assets

6. The National Battlefields Commission Trust Fund

7. Information on Expenses

8. Employee Benefits

9. Contingent liabilities

10. Related party transactions

Table 9: Response to Parliamentary Committees, and Audits and Evaluations

Table 10: Sustainable Development Strategy (SDS)