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The accompanying financial statements of the Parks Canada Agency are the responsibility of management and have been approved by the Executive Board of the Agency as recommended by the Audit Committee of the Agency.
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, and year-end instructions issued by the Office of the Comptroller General. They include amounts that have been estimated according to management’s best judgement. Where alternative accounting methods exist, management has chosen those it deems most appropriate in the circumstances. Management has prepared the financial information presented elsewhere in this Performance Report and has ensured that it is consistent with that provided in the financial statements.
Management has developed and maintains books of accounts, records, financial and management controls and information systems. They are designed to provide reasonable assurance that the Agency’s assets are safeguarded and controlled, that resources are managed economically and efficiently in the attainment of corporate objectives, and that transactions are in accordance with the Financial Administration Act and regulations, the Parks Canada Agency Act, and internal policies of the Agency. Internal audits are conducted to assess the performance of management controls and practices.
The Audit Committee is responsible for receiving all reports from internal audit, evaluation and review studies for information and/or recommending for approval. The Committee also receives and reviews plans and reports by the Agency’s external auditor and actively solicits her advice about the quality of the Agency’s management system and information for decision-making.
The Agency’s external auditor, the Auditor General of Canada, has audited the financial statements and has reported on her audit to the Chief Executive Officer of the Agency and to the Minister of the Environment.
Original signed by | Original signed by | |
Alan Latourelle Chief Executive Officer July 31, 2009 |
Céline Gaulin Chief Financial Officer |
PARKSCA NADA AGENCY
|
||||||
(in thousands of dollars) | ||||||
2009 | 2008 | |||||
Assets |
||||||
Financial assets: | ||||||
Cash entitlements (Note 3) | ||||||
General operations account | 80,568 | 66,091 | ||||
Specified purpose accounts | 3,214 | 2,730 | ||||
New parks and historic sites account | 21,228 | 11,177 | ||||
105,010 | 79,998 | |||||
Accounts receivable | 10,047 | 10,503 | ||||
115,057 | 90,501 | |||||
Non-Financial assets: | ||||||
Prepaid expenses | 6,946 | 6,019 | ||||
Inventory of consumable supplies (Note 4) | 5,862 | 6,025 | ||||
Tangible capital assets (Note 5) | 1,488,953 | 1,459,406 | ||||
Collections and archaeological sites (Note 6) | 1 | 1 | ||||
1,501,762 | 1,471,451 | |||||
1,616,819 | 1,561,952 | |||||
Liabilities |
||||||
Current liabilities: | ||||||
Accounts payable and accrued liabilities | ||||||
Federal government departments and agencies | 20,337 | 13,907 | ||||
Others | 68,724 | 62,548 | ||||
89,061 | 76,455 | |||||
Employee future benefits (Note 8) | 6,358 | 5,155 | ||||
Provision for environmental clean-up (Note 9) | 4,582 | - | ||||
Deferred revenue (Note 7) | 13,912 | 12,298 | ||||
113,913 | 93,908 | |||||
Long-term liabilities: | ||||||
Employee future benefits (Note 8) | 59,784 | 50,559 | ||||
Provision for environmental clean-up (Note 9) | 38,851 | 42,018 | ||||
212,548 | 186,485 | |||||
Equity of Canada |
1,404,271 | 1,375,467 | ||||
1,616,819 | 1,561,952 | |||||
Contingencies and commitments (Notes 9 and 14)
The accompanying notes are an integral part of the financial statements.
Approved by:
Original signed by | Original signed by | |
Alan Latourelle Chief Executive Officer |
Céline Gaulin Chief Financial Officer |
PARKS CANADA AGENCY |
||||||
(in thousands of dollars) | ||||||
2009 | 2008 | |||||
Expenses (Note 10) |
||||||
Parks Canada Program Activities | ||||||
Heritage Places Establishment | 19,931 | 17,554 | ||||
Heritage Resources Conservation | 218,299 | 216,881 | ||||
Public Appreciation and Understanding | 52,380 | 48,090 | ||||
Visitor Experience | 272,767 | 257,971 | ||||
Townsite and Throughway Infrastructure | 48,382 | 48,665 | ||||
611,759 | 589,161 | |||||
Amortization of tangible capital assets | 80,359 | 77,590 | ||||
Total expenses | 692,118 | 666,751 | ||||
Revenues (Note 11) |
109,926 | 109,927 | ||||
Net cost of operations (Note 12) |
582,192 | 556,824 | ||||
The accompanying notes are an integral part of the financial statements.
PARKS CANADA AGENCY |
||||||
(in thousands of dollars) | ||||||
2009 | 2008 | |||||
Balance at beginning of year | 1,375,467 | 1,353,741 | ||||
Net cost of operations | (582,192) | (556,824) | ||||
Services received without charge (Note 13) | 44,498 | 41,616 | ||||
Net cash provided by Government | 541,486 | 534,101 | ||||
Change in cash entitlements | 25,012 | 2,833 | ||||
Balance at end of year | 1,404,271 | 1,375,467 | ||||
The accompanying notes are an integral part of the financial statements.
The accompanying notes are an integral part of the financial statements.
PARKS CANADA AGENCY |
(Tables in thousands of dollars) |
In December 1998, Parks Canada Agency (the Agency) was established under the Parks Canada Agency Act as a departmental corporation and acts as an agent of Her Majesty in right of Canada. The Parks Canada Agency is a separate entity listed under Schedule II of the Financial Administration Act and reports to the Minister of the Environment. The Agency is not subject to the provisions of the Income Tax Act.
The Agency’s mandate is to protect and present nationally significant examples of Canada’s natural and cultural heritage, and foster public understanding, appreciation and enjoyment in ways that ensure the ecological and commemorative integrity of these places for present and future generations. In carrying out its mandate, the Agency delivers the programs set out in the Agency’s legislation and authorities.
The authorities for the programs for which Parks Canada is responsible are mainly derived from the Parks Canada Agency Act, the Canada National Parks Act, the Historic Sites and Monuments Act, the Canada National Marine Conservation Areas Act, the Department of Transport Act, and the Heritage Railway Stations Protection Act.
The Agency’s financial statements are 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.
a) Parliamentary appropriations:
The Agency is financed mainly by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Agency do not parallel financial reporting according to Canadian generally accepted accounting principles, as they are based in a large part 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 12 provides a high level reconciliation between bases of reporting.
b) Deferred revenue:
Deferred revenue includes revenues received in advance of the services to be provided and funds received from external parties for specified purposes. Deferred revenue is recognized as revenue when the services are provided.
c) Inventory of consumable supplies:
Inventories consist of consumable supplies not intended for re-sale. They are valued at cost. If they no longer have service potential, they are valued at the lower of cost or net realizable value.
d) Tangible capital assets:
Tangible capital assets, excluding land, transferred to the Agency as at April 1, 1999, are recorded at their estimated historical cost, less accumulated amortization. Construction in progress are not amortized. The costs of construction in progress are transferred to the appropriate asset category upon completion and are amortized once in service. The estimated historical cost of the assets was established by deflating the current replacement cost to the year of acquisition or construction using factors based on changes in price indices over time. This approach also took into consideration the overall asset condition and the cost of any improvements and major repairs since the original acquisition or construction of the tangible capital assets.
Tangible capital assets, excluding land, acquired after April 1, 1999, are recorded at cost. Tangible capital assets, excluding land, acquired at nominal cost or by donation, are recorded at market value at the time of acquisition and a corresponding amount is credited directly to the Equity of Canada. The tangible capital assets acquired with financial assistance from another government are recorded at their net cost. Improvements that extend the useful life or service potential are recorded at cost.
Amortization is calculated on the straight-line method using rates based on the estimated useful life of the assets as follows:
Asset | Useful life | |
Buildings | 25-50 years | |
Fortifications | 50-100 years | |
Leasehold improvements | 2-10 years | |
Improved grounds | 10-40 years | |
Roads | 40 years | |
Bridges | 25-50 years | |
Canals and marine facilities | 25-80 years | |
Utilities | 20-40 years | |
Vehicles and equipment | 3-15 years | |
Exhibits | 5-10 years | |
Acquired lands are recorded at historical cost. Crown lands acquired as a result of Confederation or the subsequent joining of a province or territory are recorded at a nominal value. Donated lands are recorded at their estimated market value at time of acquisition with a corresponding amount credited directly to the Equity of Canada.
e) Collections and archaeological sites:
Collections and archaeological sites are recorded at nominal value.
f) Employee future benefits:
(ii) Pension benefits:
The Agency’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 two 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 Plan benefits and they are indexed to inflation. Both the employees and the Agency contribute to the cost of the Plan. The contributions are expensed during the year in which the services are rendered and represent the total pension obligation of the Agency. The Agency is not required under present legislation to make contributions with respect to actuarial deficiencies of the Public Service Pension Plan.
g) Expenses:
Expenses are recorded on the accrual basis.
(ii) Services received without charge:
Services received without charge from other Government departments are recorded as operating expenses at their estimated cost. A corresponding amount is credited directly to the Equity of Canada.
h) Provision for environmental clean-up:
The Agency records a liability for environmental clean-up in situations where the Agency is obligated or is likely to be obligated to incur costs related to the remediation and removal of contaminated material from environmentally contaminated sites, and the cost can be reasonably estimated following a detailed environmental assessment. If the likelihood of the Agency’s obligation to incur these costs is not determinable, or if an amount cannot be reasonably estimated, the costs are disclosed as contingent liabilities in the notes to the financial statements.
i) Revenue recognition:
Entrance fees, recreational fees, rentals and concessions, other operating, townsites and staff housing revenues are recognized in the year in which the goods or services are provided by the Agency. Funds received for future services are recorded as deferred revenue.
j) Measurement uncertainty:
The preparation of financial statements in accordance with Canadian generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses for the year. Employee-related liabilities, estimated useful lives of tangible capital assets, environment-related liabilities and claims are the most significant items where estimates are used. Actual results could differ significantly from those estimated.
The Agency operates within the Consolidated Revenue Fund (CRF) which is administered by the Receiver General for Canada. All cash received by the Agency is deposited to the CRF and all cash disbursements made by the Agency are paid from the CRF.
Included in cash entitlements are the following:
a) General operations account:
Cash Entitlement for general operations represents the amount of cash that the Agency is entitled to draw from the Consolidated Revenue Fund of the Government, without further appropriations. As at March 31, 2009, the balance of the general operations account is $80.6 million ($66.1 million in 2008).
b) Specified purpose accounts:
Cash Entitlement for specified purpose accounts represents money received from external organizations which must be used for the purposes for which they are received. As at March 31, 2009, the Agency has a balance of $3.2 million ($2.7 million in 2008) for specified purpose accounts.
c) New parks and historic sites account:
The Government of Canada includes in its receipts and expenditures the transactions of certain consolidated accounts established for specified purposes. The Parks Canada Agency Act requires that the receipts of the specified purpose account be earmarked and that the related payments and expenses be charged against such receipts. The transactions do not represent liabilities to third parties but are internally restricted for specified purposes.
Funds are provided to the New parks and historic sites account by parliamentary appropriations, proceeds from the sale of lands and buildings that are surplus to operational requirements and all general donations. Furthermore, the Minister of Finance, may, on the request of the Minister of the Environment, authorize the making of advances of up to $10.0 million to the New parks and historic sites account. All amounts received remain in this account until eligible expenditures are made for the purpose of establishing or developing new parks or historic sites and heritage areas, in compliance with the terms and conditions set out in the Parks Canada Agency Act and related Treasury Board directives.
Details of activities for the year ended March 31 are highlighted in the following analysis:
2009 | 2008 | |||
Available at beginning of year | 11,177 | 13,902 | ||
Receipts: | ||||
Parliamentary appropriation | 12,500 | 500 | ||
Proceeds on disposal of tangible capital assets | 424 | 310 | ||
Donations | 65 | 64 | ||
12,989 | 874 | |||
Expenditures: | ||||
Capital expenditures | 2,938 | 3,599 | ||
2,938 | 3,599 | |||
Available at end of year | 21,228 | 11,177 | ||
The inventory of consumable supplies as at March 31 consists of the following:
2009 | 2008 | |||
Top soil, sand, gravel and other crude material | 1,061 | 972 | ||
Stationery, office and miscellaneous supplies | 893 | 931 | ||
Equipment, materials and supplies | 883 | 660 | ||
Fuel and other petroleum products | 756 | 859 | ||
Printed books, publications and maps | 662 | 862 | ||
Safety equipment | 542 | 513 | ||
Fabricated wood and metal products | 522 | 451 | ||
Construction material and supplies | 423 | 588 | ||
Uniforms and protective clothing | 120 | 189 | ||
5,862 | 6,025 | |||
Closing historical cost as at March 31, 2008 |
Net additions(1) for the year ended March 31, 2009 |
Closing historical cost as at March 31, 2009 |
Accumulated amortization as at March 31, 2009 |
Net book value as at March 31, 2009 |
Net book value as at March 31, 2008 |
||
Buildings, fortifications and leasehold improvements | 811,312 | 21,522 | 832,834 | 518,785 | 314,049 | 312,946 | |
Improved grounds | 596,072 | 4,272 | 600,344 | 526,275 | 74,069 | 85,238 | |
Roads | 1,001,881 | 30,588 | 1,032,469 | 643,020 | 389,449 | 376,224 | |
Bridges | 191,133 | 24,358 | 215,491 | 89,711 | 125,780 | 104,897 | |
Canal and marine facilities | 553,740 | 3,917 | 557,657 | 284,340 | 273,317 | 278,195 | |
Utilities | 197,137 | 11,139 | 208,276 | 104,953 | 103,323 | 96,513 | |
Vehicles and equipment | 130,909 | 5,147 | 136,056 | 101,677 | 34,379 | 31,549 | |
Exhibits | 106,082 | 578 | 106,660 | 92,889 | 13,771 | 14,927 | |
3,588,266 | 101,521 | 3,689,787 | 2,361,650 | 1,328,137 | 1,300,489 | ||
Land (Note 2d) | |||||||
- Acquired land | 139,024 | 1,899 | 140,923 | – | 140,923 | 139,024 | |
- Crown land | 1 | – | 1 | – | 1 | 1 | |
- Donated land | 19,892 | – | 19,892 | – | 19,892 | 19,892 | |
158,917 | 1,899 | 160,816 | – | 160,816 | 158,917 | ||
Total tangible capital assets | 3,747,183 | 103,420 | 3,850,603 | 2,361,650 | 1,488,953 | 1,459,406 | |
(1) includes all acquisitions, dispositions and write-offs in the year. |
The Agency owns over 27 million hectares of land, the majority of which comprise the 42 national parks and national park reserves representing 28 of the 39 natural regions of Canada. During the year, the Agency spent $1.9 million ($2.1 million in 2008) on the acquisition of land. The total cost of tangible capital assets includes $98.9 million ($123.4 million in 2008) of construction in progress.
Core to the Agency’s mandate to protect and present nationally significant examples of our cultural heritage is the management of collections and archaeological sites. Although not capitalized like other cultural assets such as buildings or fortifications, these treasures have inestimable cultural value.
a) Collections:
The Agency manages collections that are made up of archaeological and historical objects.
The collection of archaeological objects includes specimens and records that represent a cross-section of human habitation and activities. These holdings consist of a range of functional groups of artifacts that represent domestic activities to industrial processes and includes tools, ships’ fittings, as well as soil and botanical samples.
The collection of historic objects dates from the 10th century to the present day. They encompass ethnographic material, civilian, military and fur trade items, furniture and furnishings, tools and documents.
In addition, the Agency manages a collection of reproductions including period costumes, tools and furniture that have been copied from original objects or made based on historical data.
b) Archaeological sites:
An archaeological site encompasses surface, subsurface, or submerged remains of human activity. Archaeologists define a site by identifying the different activities that were conducted within an area. There are many archaeological sites identified within Canada’s 162 national historic sites, 42 national parks, and 3 marine conservation areas. The types of sites vary greatly, from Aboriginal villages, hunting camps, observation areas, and animal processing areas, to European fur trade and military posts, battlefields, shipwrecks, homesteads, and transportation and industrial sites.
Included in the deferred revenue total of $13.9 million ($12.3 million in 2008) is an amount of $10.7 million ($9.6 million in 2008) representing the balance, at year end, for entrance fees, recreational fees, and rentals/concessions fees collected in advance.
The remaining $3.2 million ($2.7 million in 2008) of deferred revenue, represents monies received from other organizations which must be used for specified purposes.
a) Severance benefits:
The Agency provides severance benefits to its employees based on years of service and final salary. This 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 plan, measured as at the Statement of Financial Position date, is as follows:
2009 | 2008 | |||
Accrued benefit obligation, beginning of year | 55,714 | 54,029 | ||
Cost for the year | 15,495 | 6,559 | ||
Benefits paid during the year | (5,067) | (4,874) | ||
Accrued benefit obligation, end of year | 66,142 | 55,714 | ||
Short-term portion | 6,358 | 5,155 | ||
Long-term portion | 59,784 | 50,559 | ||
66,142 | 55,714 | |||
b) Pension benefits:
The Agency and all eligible employees contribute to the Public Service Pension Plan. This pension plan provides benefits based on years of service and average earnings at retirement. The Agency's and employees' contributions to the Public Service Pension Plan for the year were as follows:
2009 | 2008 | |||
Agency's contributions | 35,894 | 35,799 | ||
Employees' contributions | 14,956 | 14,916 | ||
a) Claims:
In the normal course of business, claims have been made against the Agency. The current best estimate of the amount likely to be paid in respect of these claims and potential claims has been recorded. The total contingent liability amount related to the claims has been estimated at $7.3 million ($13.8 million in 2008), excluding interest, for alleged damages in regards to the application of leases and personal injury. The details of cases and extent of claims are not disclosed for sensitive reasons.
In the opinion of management, the position of the Agency in all of these actions is defensible.
b) Provision for environmental clean-up:
The Agency has identified 427 sites that are known or suspected of contamination. Based on the information available and detailed studies conducted thus far on 387 of these sites, the Agency has estimated and recorded a liability of $43.4 million ($42 million in 2008). The Agency has estimated additional clean-up costs of $148.6 million ($138.4 million in 2008) that are not accrued, as these are not considered likely to be incurred at this time. The Agency’s ongoing efforts to assess contaminated sites may result in additional environmental liabilities related to newly identified sites, or changes in the assessments or intended use of existing sites. These liabilities will be accrued in the year in which they become known.
c) Classification review:
In 1999, the Agency initiated a national classification review which has as its objective to correct inconsistencies in how positions are being classified and compensated when employees are performing similar duties. This initiative is still underway but is expected to be completed in fiscal year 2010. At this time, the Agency cannot assess with certainty the full impact of this initiative on its operations. As of March 31st 2009, management has recorded a liability of $0.9 million ($2.4 million in 2008) based on its best estimate. Actual results may differ significantly from the current estimates and any impact of these changes or additional amounts will be reflected in the period it is known and determinable.
2009 | 2008 | |||
Salaries and employee benefits | 383,555 | 366,863 | ||
Amortization | 80,359 | 77,590 | ||
Professional and special services | 58,427 | 61,000 | ||
Utilities, materials and supplies | 51,820 | 50,220 | ||
Transportation and communication | 33,326 | 33,080 | ||
Grants and contributions | 18,870 | 15,061 | ||
Accommodation received without charge (Note 13) | 15,574 | 15,405 | ||
Rentals | 14,341 | 15,609 | ||
Payments in lieu of taxes | 12,051 | 11,550 | ||
Repairs and maintenance | 11,969 | 9,651 | ||
Information | 6,285 | 5,925 | ||
Environmental clean-up | 3,231 | 3,616 | ||
Net loss on disposal of tangible capital assets | 2,276 | 661 | ||
Miscellaneous expenses | 34 | 520 | ||
692,118 | 666,751 | |||
2009 | 2008 | |||
Entrance fees | 56,167 | 54,338 | ||
Recreational fees | 22,866 | 23,206 | ||
Rentals and concessions | 17,288 | 18,162 | ||
Other operating revenues | 7,914 | 8,297 | ||
Townsites revenues | 2,940 | 3,466 | ||
Staff housing | 2,751 | 2,458 | ||
109,926 | 109,927 | |||
a) Appropriations used:
2009 | 2008 | ||||
Appropriations voted: | |||||
Vote 25 - Program expenditures | 537,507 | 532,806 | |||
Vote 30 - New parks and historic sites account | 12,500 | 500 | |||
Statutory appropriations: | |||||
Revenue received pursuant to section 20 of the Parks Canada Agency Act | 114,236 | 107,328 | |||
Contributions to employee benefits plan | 48,170 | 48,547 | |||
Total appropriations | 712,413 | 689,181 | |||
Less: | |||||
Amount available in future years | 32,389 | 48,638 | |||
Current year appropriations used | 680,024 | 640,543 | |||
b) Reconciliation of net cost of operations to current year appropriations used:
2009 | 2008 | ||||
Net cost of operations | 582,192 | 556,824 | |||
Revenue received pursuant to section 20 of the Parks Canada Agency Act | 114,236 | 107,328 | |||
Adjustments for items affecting net cost of operations but not affecting appropriations: | |||||
Amortization of tangible capital assets | (80,359) | (77,590) | |||
Services received without charge (Note 13) | (44,498) | (41,616) | |||
Net loss on disposal of tangible capital assets | (2,276) | (661) | |||
(127,133) | (119,867) | ||||
Changes in accounts affecting net cost of operations but not affecting appropriations: | |||||
Vacation pay included in the accounts payable and accrued liabilities | (607) | 135 | |||
GST included in the accounts payable and accrued liabilities | 182 | 554 | |||
Employee future benefits | (10,428) | (1,685) | |||
Provision for environmental clean-up | (1,415) | (1,990) | |||
(12,268) | (2,986) | ||||
Adjustments for items not affecting net cost of operations but affecting appropriations: | |||||
Acquisitions and improvements to tangible capital assets | 112,615 | 100,934 | |||
Proceeds on disposal of tangible capital assets | (433) | (321) | |||
Change in prepaid expenses | 927 | 569 | |||
Change in inventory of consumable supplies | (163) | 787 | |||
Change in New parks and historic sites account | 10,051 | (2,725) | |||
122,997 | 99,244 | ||||
Current year appropriations used | 680,024 | 640,543 | |||
c) Reconciliation of net cash provided by government to current year appropriations used:
2009 | 2008 | |||||
Net cash provided by government | 541,486 | 534,101 | ||||
Revenue received pursuant to section 20 of the Parks Canada Agency Act | 114,236 | 107,328 | ||||
Changes in accounts not affecting net cash provided by government but affecting appropriations: | ||||||
Accounts receivable | 456 | (2,189) | ||||
Accounts payable and accrued liabilities | 12,606 | 3,212 | ||||
Less : Vacation pay included in the accounts payable and accrued liabilities | (607) | 135 | ||||
Less : GST included in the accounts payable and accrued liabilities | 182 | 554 | ||||
Deferred revenue | 1,614 | 127 | ||||
New parks and historic sites account | 10,051 | (2,725) | ||||
24,302 | (886) | |||||
Current year appropriations used | 680,024 | 640,543 | ||||
a) Transactions in the normal course of business:
The Agency is related in terms of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Agency enters into transactions with these entities in the normal course of business and on normal trade terms that would apply to all individuals and enterprises.
The Agency incurred capital expenditures and expenses with related parties for a total of $109.2 million ($111.8 million in 2008) for services provided by Government departments, including an amount of $100.9 million ($103.8 million in 2008) with Public Works and Government Services Canada mostly related to architectural and engineering services of $65.7 million ($73.1 million in 2008) and payments in lieu of taxes of $12 million ($11.5 million in 2008). Revenues generated from related parties amounted to $1.7 million ($1.2 million in 2008).
b) Services received without charge
During the year, the Agency received services without charge which are recorded at their estimated cost in the financial statements as follows:
2009 | 2008 | |||
Contributions covering employer's share of employees' insurance premiums and costs paid by Treasury Board Secretariat | 23,821 | 20,526 | ||
Accommodation provided by Public Works and Government Services Canada | 15,574 | 15,405 | ||
Services provided by the Department of Canadian Heritage for information management, information technology, finance, human resources and administrative support | 3,431 | 3,864 | ||
Salary and associated costs of legal services provided by Justice Canada | 834 | 1,146 | ||
Other services provided without charge | 838 | 675 | ||
44,498 | 41,616 | |||
a) The Agency has entered into agreements for operating leases of equipment and accommodations for a total of $9.2 million ($11.6 million in 2008). The agreements show different termination dates, with the majority ending within the next twenty years. Minimum annual payments under these agreements for the next five years and beyond are approximately as follows:
2009-10 | 1,166 | |
2010-11 | 880 | |
2011-12 | 741 | |
2012-13 | 667 | |
2013-14 | 617 | |
2014-15 and beyond | 5,099 | |
b) The Agency has entered into contracts for operating and capital expenditures for approximately $111.1 million ($107.4 million in 2008). The majority of payments under these contracts are expected to be made over the next two years.
Some of the previous year's comparative figures have been reclassified to conform to the current year's presentation.
1 Parks Canada fixes the number of national historic sites on April 1 of each year and keeps it the same until March of the following year. On March 31, 2008, that number was 158. The number of national historic sites fluctuates because the Historic Sites and Monuments Board of Canada is currently reviewing the status of some of its historic designations dating back to the early 1900s. This work has resulted in the changing of national historic events to national historic sites, splitting a single site into two designations. Three sites fall into this category: Fort Sainte Marie de Grace; D’Anville Encampment; and Forts Rouge, Garry and Gibraltar have all been identified as discrete national historic sites administered by Parks Canada in the last year. A fourth site, 57-63 St. Louis Street, was accidentally omitted from the count last year. This Performance Report was produced after the Parks Canada Agency Corporate Plan 2009/10–2013/14 was published. This accounts for the discrepancy in the two documents regarding the number of national historic sites administered by Parks Canada.
2 The Ecological Integrity Priority Themes Fund ended in 2008. However, several projects received funding for 2009 through a separate funding source.
3 Source: The 2006 Parks Canada National Survey of Canadians and the 2009 Parks Canada National Survey of Canadians.
4 National parks with an already acceptable ecological integrity status: Aulavik National Park, Auyuittuq National Park, Ivvavik National Park, Quttinirpaaq National Park, Sirmilik National Park, Torngat Mountains National Park, Tuktut Nogait National Park, Ukkusiksalik National Park, Vuntut National Park and Wapusk National Park.
5 Based on the Treasury Board rating system, the performance achieved for Program Activity 2, Performance Indicator 2, has been determined as Mostly Met the performance expectation. The rating was calculated using the 70 percent target as full accomplishment (70% improvement = 100% accomplishment). Therefore, the 60 percent result actually rendered an 85.7 percent achievement of the goal (60 ÷ 70 × 100 = 85.7), justifying the Mostly Met rating.
6 The National Survey of Canadians was re-designed in 2008/09 to accommodate Parks Canada’s new performance expectations.
7 Approval to proceed with the National Survey of Canadians occurred in December 2008. The contractor was hired in January 2009; final internal approval on the survey instrument was granted in late February 2009.
8 Margin of error is +/- 1.6 percent.