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Supplementary Information (Tables)
($ thousands) | Actual 2005-06 | Actual 2006-07 | 2007-2008 | |||
---|---|---|---|---|---|---|
Main Estimates | Planned Revenue | Total Authorities | Actual | |||
Deliver inspection and testing services | ||||||
Inspection, registration, and cancellation | 26 023 | 28 838 | 28 153 | |||
Other | 1 629 | 1 271 | 1 246 | |||
Total | 27 652 | 30 109 | 31 135 | 31 135 | 31 135 | 29 399 |
Deliver weighing services | ||||||
Weighing, registration, and cancellation | 10 634 | 12 101 | 11 966 | |||
Other | 42 | |||||
Total | 10 676 | 12 101 | 9 270 | 9 270 | 9 270 | 11 966 |
Conduct research to understand and measure grain quality | ||||||
Other | - | - | - | - | - | - |
Total | - | - | - | - | - | - |
Protect producers' rights | ||||||
Licences | 392 | 503 | 438 | |||
Service fees | 17 | 1 | ||||
Other | 33 | 2 | 2 | |||
Total | 442 | 506 | 860 | 860 | 860 | 440 |
Total Respendable Revenue | 38 770 | 42 716 | 41 265 | 41 265 | 41 265 | 41 805 |
This table identifies all sources of revenue generated, excluding appropriation. Respendable revenues represent funds generated through fees and contracts for services rendered by the CGC. These revenues are used to offset a portion of the costs of providing these services.
($ thousands) | Actual 2005-2006 | Actual 2006-2007 | 2007-2008 | |||
---|---|---|---|---|---|---|
Main Estimates | Planned Spending | Authorized | Actual | |||
Revenue | ||||||
Appropriation | ||||||
Parliamentary | 5 293 | 5 202 | 5 007 | |||
Respendable | 22 012 | 30 508 | 37 325 | |||
Total Revenues | 27 305 | 35 710 | 34 732 | 34 732 | 42 971 | 42 332 |
Respendable Revenue | ||||||
Service Fees | 36 674 | 40 940 | 40 119 | |||
Contract Revenue | 1 704 | 1 273 | 1 248 | |||
License Fees | 392 | 503 | 438 | |||
Total Respendable Revenue | 38 770 | 42 716 | 41 265 | 41 265 | 41 265 | 41 805 |
Total Revenues | 66 076 | 78 426 | 75 997 | 75 997 | 84 236 | 84 137 |
Expenses | ||||||
Operating: | ||||||
Salaries and employee benefits | 55 310 | 53 832 | 56 012 | 56 012 | 56 759 | 59 585 |
Rent | 3 731 | 3 738 | 4 800 | 4 800 | 7 212 | 3 805 |
Travel | 2 793 | 2 804 | 5 175 | 5 175 | 7 774 | 3 218 |
Travel and Supplies | 2 398 | 2 748 | 3 192 | 3 192 | 4 796 | 3 210 |
Depreciation | 2 174 | 1 974 | 1 701 | 1 701 | 1 701 | 1 905 |
Professional and Special Services | 1 815 | 1 258 | 1 573 | 1 573 | 2 363 | 1 467 |
Communications | 878 | 833 | 173 | 173 | 260 | 824 |
Other | 1 044 | 17 | 524 | |||
Total expenses | 70 143 | 67 204 | 72 626 | 72 626 | 80 865 | 74 538 |
Surplus (Deficit) | (4 068) | 11 222 | 3 371 | 3 371 | 3 371 | 9 599 |
This table reflects and allocates the costs associated with the total revenues generated.
The difference of $8 239 K between planned spending and total authorities is $7 300 K approved in the 2007 Budget, $154 K supported for Internal Audit, $60 K 2006 2007 Operational Budget Carry Forward, $485 K from Treasury Board for severance pay, and $240 K for collective agreements.
Actual appropriation differs from the revolving fund financial statements by $639 K. The CGC received a recovery of severance pay from the Treasury Board and recorded it as a reduction of expenses versus recording it as appropriation revenue. The CGC lapsed funding received in support of Internal Audit due to a delay in hiring.
($ thousands) | Actual 2005-06 | Actual 2006-07 | 2007-2008 | |||
---|---|---|---|---|---|---|
Main Estimates | Planned Spending | Authorized | Actual | |||
Surplus (Deficit) | (4 068) | 11 222 | 3 371 | 3 371 | 3 371 | 9 599 |
Add non-cash items: | ||||||
Depreciation/amortization | 2 174 | 1 974 | 1 701 | 1 701 | 1 701 | 1 905 |
Provisions for employee termination benefits | 842 | 1 086 | - | - | - | 3 229* |
Gain on disposal of property and equipment | (3) | (13) | - | - | - | (23) |
Change in working capital | (1 047) | (1 260) | - | - | - | 3 074 |
Investing activities: | ||||||
Acquisition of depreciable assets | (1 767) | (1 600) | (4 945) | (4 945) | (4 945) | (3 454) |
Cash Surplus (requirement) | (3 869) | 11 409 | 127 | 127 | 127 | 14 330 |
This table converts the financial statement information from book value to a cash basis.
* During the year, the CGC revised its assumptions with respect to expected employee service life and Revolving Fund status resulting in an adjustment to increase the employee severance liability by $2,049,000. This amount was recorded as an expense in the current year.
($ thousands) | Actual 2005-06 | Actual 2006-07 | 2007-2008 | |||
---|---|---|---|---|---|---|
Main Estimates | Planned Spending | Authorized | Actual | |||
Authority | 2 381 | 2 381 | 2 508 | 2 508 | 2 508 | 2 508 |
Drawdown: | ||||||
Balance as at April 1 | 12 165 | 8 296 | 127 | 127 | 127 | 19 705 |
Operating (deficit)/surplus | (12 165) | (8 296) | - | - | - | (19 705) |
Projected surplus (drawdown) | (3 869) | 11 409 | 127 | 127 | 127 | 14 330 |
Projected Balance at March 31 | (1 488) | 13 790 | 2 762 | 2 762 | 2 762 | 16 838 |
This table represents the projected balance which is made up of the accumulated net charge (April 1), ANCAFA (cash account), and the CGC’s Revolving Fund authority.
2007-2008 ($ thousands) | ||||||||
---|---|---|---|---|---|---|---|---|
User Fee | Fee Type | Fee Setting Authority | Date Last Modified | Forecast Revenue | Actual Revenue | Full Cost | Performance Standard1 | Performance Results1 |
Inward Inspection | R | Schedule 1 - Canada Grain Regulations (CGR) |
1991 | 5 870 | 8 216 | 11 594 | See Annex 1 | See Annex 1 |
Outward Inspection | R | Schedule 1- CGR | 1991 | 13 328 | 15 218 | 13 453 | See Annex 1 | See Annex 1 |
Inward Weighing | R | Schedule 1- CGR | 1999 | 1 653 | 1 848 | 3 863 | See Annex 1 | See Annex 1 |
Outward Weighing | R | Schedule 1- CGR | 1991 | 6 662 | 8 037 | 6 917 | See Annex 1 | See Annex 1 |
Registration and Cancellation |
R | Schedule 1- CGR | 1991 | 3 547 | 4 061 | 1 149 | See Annex 1 | See Annex 1 |
Licensing and Producer Cars | R | Schedule 1- CGR | 1991 | 459 | 438 | 1 659 | See Annex 1 | See Annex 1 |
Total | 31 519 | 37 818 | 38 635 |
1 According to prevailing legal opinion, where the corresponding fee introduction or most recent modification occurred prior to March 31, 2004:
Planning Years ($ thousands) | |||||||
---|---|---|---|---|---|---|---|
2008-2009 | 2009-2010 | 2010-2011 | |||||
User Fee | Fee Type | Forecast Revenue | Estimated Full Costs | Forecast Revenue | Estimated Full Costs | Forecast Revenue | Estimated Full Costs |
Inward Inspection | R | 5 870 | 11 884 | 5 870 | 12 180 | 5 870 | 12 485 |
Outward Inspection | R | 13 328 | 13 788 | 13 328 | 14 133 | 13 328 | 14 486 |
Inward Weighing | R | 1 653 | 3 959 | 1 653 | 4 058 | 1 653 | 4 159 |
Outward Weighing | R | 6 662 | 7 090 | 6 662 | 7 267 | 6 662 | 7 449 |
Registration and Cancellation |
R | 3 547 | 1 178 | 3 547 | 1 207 | 3 547 | 1 237 |
Licensing and Producer Cars | R | 459 | 1 701 | 459 | 1 743 | 459 | 1 787 |
Total | 31 519 | 39 600 | 31 519 | 40 588 | 31 519 | 41 603 |
Most CGC revenue is generated from fees charged for mandated inspection and weighing of grain exported through licensed terminal or transfer elevators.
User Fee | Performance Standard | Performance Results 2007-2008 |
---|---|---|
Inward Inspection |
|
From April 1, 2007 to March 31, 2008, CGC staff inspected 265,056 inward grain cars. The grading of inward grain cars was 99.03% accurate. Service standards were met 100% of the time. |
Outward Inspection |
|
From April 1, 2007 to March 31, 2008, CGC staff issued 5,267 certificates of quality representing 26,712,829 tonnes of Canadian export grain. Service Standards were met 100% of the time. |
Inward Weighing |
|
From April 1, 2007 to March 31, 2008, CGC staff officially weighed 282,385 inward grain cars. Service Standards were met 100% of the time. |
Outward Weighing |
|
From April 1, 2007 to March 31, 2008, CGC staff officially weighed 27,059,734 tonnes of grain for export from Canada. Service Standards were met 100% of the time. |
Registration and Cancellation |
|
Service Standards were met 100% of the time. |
Licensing |
|
As of March 31, 2008, the CGC had 163 licensees as required by the CGA and CGR. It should be noted that some licensees hold multiple licences (e.g., primary, process, grain dealer, transfer). Service standards were met 100% of the time. |
External Fee | Service Standard1 | Performance Results2 2007-2008 | Stakeholder Consultation |
---|---|---|---|
Inward Inspection |
|
From April 1, 2007 to March 31, 2008, CGC staff inspected 265,056 inward grain cars. The grading of inward grain cars was 99.03 % accurate. Service standards were met 100% of the time. |
Constant daily contact with and feedback from stakeholders, combined with formal stakeholder meetings and review of service performance. |
Outward Inspection |
|
From April 1, 2007 to March 31, 2007, CGC staff issued 5,267 certificates of quality representing 26,712,829 tonnes of Canadian export grain. Service Standards were met 100% of the time. |
Constant daily contact with and feedback from stakeholders, combined with formal stakeholder meetings and review of service performance (e.g., Vessel Loading Protocol). |
Inward Weighing |
|
From April 1, 2007 to March 31, 2008, CGC staff officially weighed 282,385 inward grain cars. Service Standards were met 100% of the time. |
Constant daily contact with and feedback from stakeholders, combined with formal stakeholder meetings and review of service performance (e.g., Grain Receival Service). |
Outward Weighing |
|
From April 1, 2007 to March 31, 2008, CGC staff officially weighed 27,059,734 tonnes of grain for export from Canada. Service Standards were met 100% of the time. |
Constant daily contact with and feedback from stakeholders, combined with formal stakeholder meetings and review of service performance (e.g., Vessel Loading Protocol). |
Registration and Cancellation |
|
Service Standards were met 100% of the time. | Informal feedback from stakeholders on a daily basis. |
Licensing |
|
As of March 31, 2008, the CGC had 163 licensees. It should be noted that some licensees hold multiple licences (e.g., primary, process, grain dealer, transfer). Service standards were met 100% of the time. |
Daily contact with and feedback from stakeholders, combined with formal stakeholder meetings and review of service performance. |
1 As established pursuant to the Policy on Service Standards for External Fees:
2 Performance results are not legally subject to section 5.1 of the UFA regarding fee reductions for unachieved performance.
Response to Parliamentary Committees |
---|
N/A |
Response to the Auditor General |
N/A |
External Audits |
N/A |
Name of Internal Audit | Audit Type | Status | Completion Date | Electronic Link to Report |
---|---|---|---|---|
Harvest Survey Review | Program Delivery / Risk Assessment | Complete | 2006 | http://www.grainscanada.gc.ca/cgc-ccg/cr-rm/crm-mrm-eng.htm |
CIPRS Program Review | Program Delivery / Risk Assessment | Complete | 2007 | http://www.grainscanada.gc.ca/cgc-ccg/cr-rm/crm-mrm-eng.htm |
Review of testing at the Grain Research Laboratory | Program Delivery / Risk Assessment | Complete | 2007 | http://www.grainscanada.gc.ca/cgc-ccg/cr-rm/crm-mrm-eng.htm |
Note: The CGC is in the process of hiring a Chief Audit Executive who will be responsible for planning and conducting internal audits. The CGC’s 2007-2008 RPP included a list of planned internal audits and expected completion dates. The scheduled audits have been deferred to a later date and are conditional upon the hiring of a Chief Audit Executive.
Name of Evaluation | Program Activity | Evaluation Type | Status | Completion Date | Electronic Link to Report |
---|---|---|---|---|---|
N/A | N/A | N/A | N/A | N/A | N/A |
Electronic Link to Evaluation Plan: N/A |
Note: The CGC is in the process of hiring a Chief Audit Executive who will be responsible for planning and conducting internal audits and evaluations. The CGC’s evaluation plan will be established at such time as the Chief Audit Executive is hired.
The Canadian Grain Commission follows the Treasury Board of Canada Secretariat Special Travel Authorities. http://www.tbs-sct.gc.ca/pubs_pol/hrpubs/TBM_113/STA_e.asp |
The Canadian Grain Commission follows the Treasury Board of Canada Secretariat Travel Directive, Rates and Allowances. http://www.tbs-sct.gc.ca/pubs_pol/hrpubs/TBM_113/td-dv_e.asp http://www.tbs-sct.gc.ca/hr-rh/gtla-vgcl/menu-travel-voyage_e.asp |