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The original version was signed by
Wendy A. Tadros
Chair Transportation Safety Board of Canada
The Honourable Josée Verner
President Queen's Privy Council for Canada
Section 2: Analysis of Program Activities
Section 3: Supplementary Information
Appendix B - Audited Financial Statements
The TSB's highly skilled and dedicated investigators are continuously called to conduct independent, expert investigations into selected incidents and accidents in the federally regulated transportation industry. No matter where things go wrong-on our waterways, along our pipelines or railways, or in our skies-we make sure Canadians know what happened, why it happened, and what needs to be done to make the system safer.
Since its inception in 1990, the TSB has addressed thousands of occurrences. Now, as we enter our third decade, we feel more confident than ever that Canadians can be proud of our innovative work, work that has established Canada as a world leader in independent accident investigation. This year, as always, our Annual Report to Parliament identifies a number of important safety lessons. We are committed to ensuring that those lessons, and our subsequent recommendations, are heard and understood by regulators, the industry and all Canadians.
But we don't stop there. When the Board feels not enough has been done, we will speak up, as we did with our Safety Watchlist. This innovative tool highlights nine critical issues that pose the greatest risk to Canadians, issues that must be tackled to make Canada's transportation system safer.
This year, we did not fully achieve all the priority objectives defined in our Report on Plans and Priorities. Significant progress, however, was made in several key areas. For instance, we met most of our targets for report publishing, including average time to complete each investigation. Some of the projects identified in our 2009-2010 Report on Plans and Priorities experienced delays, mainly due to staff turnover and conflicting priorities. However, these projects, including the development of the department's performance management framework and the implementation of a new Multi-Modal Training and Standards Division, are underway for completion in 2010-2011.
The TSB is fully committed to improving transportation safety in Canada and abroad. Through its continuous efforts, the organization will ensure that its products and services, as well as business activities, remain effective and efficient for the delivery of its mandate. But even as we reflect on two decades of accomplishments, we remain ever vigilant, making sure to keep looking ahead-to the challenges that await us, and to the opportunity to continue serving all Canadians.
The Transportation Safety Board of Canada (TSB) is an independent agency created in 1990 by an Act of Parliament (Canadian Transportation Accident Investigation and Safety Board Act). It operates at arm's length from other government departments and agencies to ensure that there are no real or perceived conflicts of interest. The TSB's only objective is to advance transportation safety. This mandate is fulfilled by conducting independent investigations into selected transportation occurrences1 to identify the causes and contributing factors of the occurrences, and the underlying safety deficiencies. The TSB then makes recommendations to improve safety and reduce or eliminate risks to people, property and the environment.
The jurisdiction of the TSB includes all aviation, marine, rail and pipeline transportation occurrences in or over Canada that fall under federal jurisdiction. The TSB may also represent Canadian interests in foreign investigations of transportation accidents involving Canadian registered, licensed or manufactured aircraft, ships or railway rolling stock. In addition, the TSB carries out some of Canada's obligations related to transportation safety at the International Civil Aviation Organization (ICAO) and the International Maritime Organization (IMO).
The TSB is primarily funded by Parliament through an operating expenditures vote and, as a departmental corporation, it has authority to spend revenues received during the year.
For more details on the TSB and its investigation process, visit the TSB website at http://www.bst-tsb.gc.ca/eng/index.asp.
The TSB is exposed to a number of situations, both internally and externally, that could have significant repercussions on its ability to fulfill its mandate. The most important challenges faced in 2009-2010 are described in the following paragraphs.
The slowdown of the global economy has affected all sectors of the Canadian transportation industry, leading to reduced activity and revenues. The impact of reduced revenues on transportation safety remains unknown. However, there is a risk that reduced revenues could lead to reductions in expenditures on infrastructure or its maintenance, which may in turn lead to increased accident rates in the future. The TSB continues to monitor this situation closely in order to detect any trends that could indicate compromised safety.
In Budget 2009, the Department of Finance announced a freeze on department spending on travel, conferences and hospitality at 2008-2009 levels for the next two years. The TSB responded to this freeze by reviewing and reducing any discretionary travel. However, the department's travel requirements are dependent on the frequency and location of transportation occurrences. The ability for the TSB to respect the spending limit is dependent on these two factors. In 2009-2010, the TSB did remain within the spending limit for travel, conferences and hospitality. In Budget 2010, the Government announced additional cost-containment measures for the next three fiscal years. The TSB has initiated plans to accommodate the budget freeze in 2010-2011 but needs to identify additional options for absorbing the cumulative impact in the following two years.
In 2008-2009, the TSB completed various projects associated with the review of its A base budget. The actions stemming from these projects have helped tighten the department's top-level organizational structure, realign its governance committees and ensure stringent follow-up on the organization's product quality and productivity. Over the last year, the department initiated work on the establishment of a Multi-Modal Training and Standards Division, a review of the report production processes, as well as other projects having an impact on TSB's operations. The department has managed these organizational changes by ensuring ongoing transparent communications with employees and stakeholders and using an appropriate change-management framework to minimize any negative repercussions.
The credibility and success of the TSB depend on its ability to develop and maintain a competent and diverse professional workforce to ensure operational continuity. The TSB had anticipated several challenges with its workforce, as described in its 2009-2010 Report on Plans and Priorities.
An increasing number of Public Service employees who provide internal services retired or resigned from the department in the year. The lack of availability of qualified and experienced labour in the market made staffing positions challenging. Several staffing processes needed to be run more than once to find a suitable candidate. The TSB relied on contract workers in certain situations to ensure the continuity of operations. The turnover in staff resulted in delays to the execution of corporate projects.
Human resources planning is particularly important within the TSB because numerous positions are the only one of their kind; in other words, only one person is responsible for a specific task or activity. The TSB implemented an integrated planning process in 2009-2010 which included the development of a formal staffing plan. Additionally, new departmental human resources policies and processes have been implemented for the establishment of employee performance agreements and learning plans. These measures should increase the department's ability to plan and transition through vacancies, as well as improve employee retention.
The chart below illustrates the program activities that contribute to the achievement of the TSB strategic outcome.
Planned Spending | Total Authorities | Actual Spending |
---|---|---|
31,583 | 32,329 | 31,449 |
Planned | Actual | Difference |
---|---|---|
235 | 220 | 15 |
TSB Strategic Outcome: The mitigation of risks to the safety of the transportation system through independent accident investigations |
|||||
Alignment of Program Activities to the Government of Canada Outcome: Safe and secure communities2 |
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Program Activity | 2008-2009 Actual Spending3 |
2009-2010 | |||
---|---|---|---|---|---|
Main Estimates |
Planned Spending |
Total Authorities |
Actual Spending |
||
Marine Investigations | 5,254 | 5,112 | 5,551 | 5,656 | 5,526 |
Pipeline Investigations | 432 | 464 | 451 | 462 | 451 |
Rail Investigations | 4,597 | 4,879 | 4,931 | 5,233 | 5,073 |
Air Investigations | 13,455 | 12,779 | 13,524 | 13,969 | 13,525 |
Internal Services | 7,866 | 5,710 | 7,126 | 7,009 | 6,874 |
Total | 31,604 | 28,944 | 31,583 | 32,329 | 31,449 |
In 2009, a total of 1,740 accidents and 1,357 incidents were reported in accordance with the TSB's regulations for mandatory reporting of occurrences4. The number of accidents in 2009 decreased by 8 per cent from the 1,901 accidents reported in 2008 and by 18 per cent from the 2004-2008 annual average of 2,133 accidents. The number of reported incidents decreased to 1,357 in 2009 from 1,464 in 2008, and decreased from the 2004-2008 average of 1,412. There were also 616 voluntary incident reports. Fatalities totalled 157 in 2009, down 6 from the 2008 total, and down 15 from the 2004-2008 average.
Figure 1: Occurrences Reported to the TSB
In fiscal year 2009-2010, investigations were undertaken for 65 of the occurrences reported to the TSB compared to 61 in 2008-2009. In that same period, 73 investigations were completed, compared to 88 in the previous year5. The number of investigations in process decreased to 76 at the end of the fiscal year from 84 at the start. Average time to complete an investigation decreased to 454 days in fiscal year 2009-2010 from 534 days in the previous year.
Figure 2: Investigations Started, in Process and Completed
Overall, the TSB has been successful in identifying safety deficiencies and in reducing risks in the transportation system. TSB investigations result in reports identifying safety deficiencies and, where appropriate, containing recommendations to reduce risks. Over this past year, in all cases where the TSB undertook an investigation, safety deficiencies or contributing factors were identified and communicated. These results reflect careful application of the TSB's Occurrence Classification Policy in deciding whether to investigate, and a thorough implementation of the investigation methodology. This systematic approach ensures that TSB investigation resources are invested in areas with the greatest potential safety payoffs.
In 2009-2010, in addition to investigation reports, the TSB issued a total of 55 safety outputs: 11 recommendations, 24 safety advisories and 20 safety information letters. Safety information is also provided informally to key stakeholders throughout the investigation process, permitting them to take immediate safety actions where appropriate. It is common practice for industry and government to take safety actions during the course of TSB investigations. Such safety actions range widely in scope and importance. Operators will often take immediate remedial action after discussion with TSB investigators (for example, to clear the sight-lines at a railway crossing by trimming bushes and vegetation). Regulators such as Transport Canada (TC) and the Federal Aviation Administration in the United States regularly issue mandatory directives requiring inspections and/or component replacement based on the TSB's preliminary findings. In such situations, rather than issuing recommendations, the TSB can then report on the corrective actions already taken by industry and government agencies.
In accordance with the Canadian Transportation Accident Investigation and Safety Board Act, a federal minister who is notified of a TSB recommendation must, within 90 days, advise the Board in writing of any action taken or proposed to be taken in response, or the reasons for not taking action. The Board considers each response, assessing the extent to which the related safety deficiency was addressed. When a recommendation generates responses from within and outside Canada, the Board's assessment is based primarily on the Canadian response. This year, the TSB continued to publish on its website (www.bst-tsb.gc.ca) its assessment of industry and government organization responses to its recommendations made since January 2005.
During the period between 29 March 1990 and 31 March 2010, a total of 529 recommendations were assessed by the Board in the fully satisfactory, satisfactory intent, satisfactory in part and unsatisfactory categories. In addition, 8 recommendations are awaiting Board assessment, bringing the total number to 537.
In the 20-year period from 1990 to 2010, a majority of Board recommendations have effected positive change. As shown in Figure 3, in 67 per cent of cases, change agents have taken action that substantially reduces the deficiency noted in the recommendation. In 13 per cent of cases (satisfactory intent), change agents plan to take action that will substantially reduce the deficiency noted in the recommendation. In 14 per cent of cases (satisfactory in part), change agents have taken or plan to take action that will only partially address the deficiency noted in the recommendation. In 6 per cent of cases (unsatisfactory), change agents have neither taken nor plan to take action that will address the deficiency noted in the recommendation. With 67 per cent of TSB recommendations fully implemented, clearly there is room for improvement. This is an issue that the TSB intends to continue to bring to the attention of government, industry and the Canadian public.
Figure 3: Ratings of Assessments of Responses, 1990-2010
Following a major accident, Canadians expect to learn about what happened, why it happened and what needs to be done to prevent a similar accident in the future. The transportation industry also depends on the TSB to report findings and recommendations to make the changes necessary to increase safety.
To meet these needs, the TSB communicates its findings to Canadians through final investigation reports, website updates and media events organized throughout the country. We also share information with regulators and the industry about important safety deficiencies we find during investigations so that they can take prompt action to correct them.
Canada's Transport Minister reported on 18 March 2010 in front of the Standing Committee on Transport, Infrastructure and Communities: "the TSB report on the incident involving a business jet was particularly powerful and it was one of the reasons why I announced earlier that Transport Canada will take back on April 1, 2011 the certification and oversight functions for business aviation from the Canadian Business Aviation Association."
In 2009-2010, the TSB held 8 media events and responded to several hundred media inquiries through the Head Office central media line, not including those inquiries handled regionally or immediately at an accident site.
Board members also gave speeches and presentations at a number of transportation industry events to connect with decision makers, raise awareness of transportation system risks and encourage further action on TSB recommendations. This fiscal year, they spoke to 6 audiences in the aviation, marine and railway industries.
TSB investigators play an important role in promoting the TSB's work and sharing information learned from investigations by attending events and conferences in Canada and abroad. They also hosted visits from other international investigative bodies to exchange information and best practices in investigations.
In 2009-2010, the TSB completed 73 investigation reports. During this period, 207 new subscribers joined the TSB electronic notification system for a total of 2,766 subscribers. The TSB Macro-Analysis Division published annual and monthly statistical reports and responded to 368 requests for complex transportation occurrence database information.
To further increase uptake on TSB recommendations, we released our Safety Watchlist on 16 March 2010. This list raises awareness of the nine most important safety issues that pose the greatest risks to Canadian transportation and where further action is needed to eliminate them. The Watchlist will be updated periodically as the regulator and industry make progress in addressing these issues.
The TSB website continues to be an important resource for providing information on accident investigations and transportation safety in general. Since the website redesign last year, we continue to make improvements to site navigability and content. We received an average of over 62,000 daily hits and almost 5,000 daily visitors.
While it is difficult to measure the results of our efforts to increase the reach of our communications activities, tangible signs continue to point to a degree of effectiveness of achieving target results. Stakeholders and media use TSB's safety messages in their activities. TSB techniques and methods raise ongoing interest in Canada and around the world.
The following table shows the progress achieved against the management priorities identified in our 2009-2010 Report on Plans and Priorities. In general, while progress was made, all priority areas suffered as a result of staff turnover. For a small organization like the TSB, our capacity to deal with these departures can be challenging as they have an impact on management, operations and internal services. The TSB is exploring various options to expedite access to qualified staff in order to minimize the impact of staff departures in the future.
Priorities | Type | Status |
---|---|---|
Productivity and Effectiveness of Safety Communications | Ongoing | Mostly met all the expectations. As described in section 2, there were significant improvements in the timeliness of reporting for 3 of the 4 modes. Additionally, the effectiveness of safety communications also improved as measured by the percentage of responses that were assigned a fully satisfactory or satisfactory intent rating. Due to the interdependency of some projects and staff turnover, the optimization of some of our technological tools was delayed and the full implementation of our performance measurement framework had to be postponed to next year. |
Information Technology Infrastructure and Information Management | Ongoing | Mostly met all expectations. Significant progress was achieved in the upgrade of our applications infrastructure and the reduction and management of our information technology assets infrastructure and applications. Due to limited capacity, only partial progress was achieved in the development and implementation of an electronic records management system, standardization of our electronic forms and assessment of our business processes. Renewed efforts will be made in the next fiscal year in these areas. |
Workforce Renewal and Retention | Ongoing | Somewhat met the expectations. Significant progress was made on the follow-up on results of the 2008 Public Service Employee Survey and the review and update of employee work descriptions. Due to limited capacity or change in the scope of some initiatives, work relating to the implementation of the Multi-Modal Training and Standards Division and the standby system review will only be completed in 2010-2011. |
Financial Management | Ongoing | Expectations not met. Very little progress has been achieved in the planned improvement to the financial forecasting and costing processes due to significant turnover in the Finance and Administration Division. This division was fully staffed by year-end and this work is planned for 2010-2011. |
As shown in the table below, expenditures for 2009-2010 are essentially in line with previous years' expenditures. Program expenditures in 2009-2010 decreased from 2008-2009 by $0.5 million or 1.8 per cent. The decrease is primarily attributed to lower expenditures on corporate projects. The TSB's expenditures for contributions to employee benefit programs increased by $0.4 million or 11 per cent from 2008-2009 to 2009-2010. This expenditure is determined by Treasury Board Secretariat by allocating a percentage of the government's expense for employee benefit programs to each department. The increase in TSB's expenditure reflects its share of the increase at the government-wide level.
Vote # or Statutory Item (S) |
Wording | 2007-2008 Actual Spending |
2008-2009 Actual Spending |
2009-2010 Main Estimates |
2009-2010 Actual Spending |
---|---|---|---|---|---|
Canadian Transportation Accident Investigation and Safety Board | |||||
10 | Program Expenditures | 27,104 | 28,251 | 25,635 | 27,736 |
(S) | Contributions to employee benefit plans | 3,287 | 3,319 | 3,309 | 3,680 |
(S) | Spending of proceeds from the disposal of surplus Crown Assets | 39 | 15 | 0 | 19 |
(S) | Expenditures pursuant to paragraph 29.1(1) of the Financial Administration Act | 10 | 19 | 0 | 14 |
Total | 30,440 | 31,604 | 28,944 | 31,449 |
The following chart shows the TSB spending trend over a three-year period. Reference levels provided through the Main Estimates have remained stable over the past three years. However, additional authorities have been provided through Supplementary Estimates and Treasury Board vote transfers. These authorities were essentially intended to cover incremental costs to offset collective bargaining increases and the carry-forward of previous years' lapses.
Actual expenditures for 2009-2010 are closely aligned with management's spending plans. The year-end lapse of departmental funds was higher than originally planned as a result of delays in the progress on projects and related spending caused by turnover in staff.
Figure 4: Spending Trend between 2007-2008 and 2009-2010
The mitigation of risks to the safety of the transportation system through independent accident investigations.
The TSB has four key program activities, which are the conduct of safety investigations in the following four transportation sectors:
Within each program, personnel conduct independent safety investigations into selected transportation occurrences. They identify causes and contributing factors, assess risks to the system, formulate recommendations to improve safety, publish investigation reports, communicate safety information to stakeholders, undertake outreach activities with key change agents, as well as assess and follow up on responses to recommendations. These activities are carried out by highly qualified investigators who are experts in the transportation operational sectors. They also work closely with personnel who are responsible for executing specialized work in the following fields: engineering and technical, macro-analysis, human performance and communications.
The Internal Services program activity also contributes to the achievement of TSB's strategic outcome. This program activity includes the functions and resources required to support the needs of the program activities of the four transportation modes and to meet the department's corporate obligations, such as human resources, finance, administration, information management and information technology. The activities of the Board, Communications and Legal are an integral component of the program activities of the four transportation modes and hence their financial and human resources are presented within those activities.
The TSB exists as an independent investigation authority with the sole goal of advancing transportation safety. Since its inception, the TSB has conducted thousands of investigations across the modes it investigates. Through its contacts with regulators, manufacturers and other investigative authorities, findings from TSB investigations have led to numerous improvements to operational practices, equipment design and regulations throughout all sectors of the marine, pipeline, rail and aviation industries. Thanks to the professionalism and dedication of its staff, the TSB has also made significant contributions to accident investigation techniques and methodologies over the past 20 years. These efforts have firmly established the TSB as a leader in transportation safety around the world and contributed to Canada's economic and social well-being.
For detailed information on TSB activities in the four transportation sectors, see the TSB's 2009-2010 Annual Report to Parliament at http://www.bst-tsb.gc.ca/eng
/publications/index.asp.
The following tables present the expected results, performance indicators and targets for each of the TSB's program activities. Note that all numbers in the performance analysis sections have been rounded.
2009-2010 Financial Resources ($ thousands) |
2009-2010 Human Resources (FTEs) |
||||
---|---|---|---|---|---|
Planned Spending |
Total Authorities |
Actual Spending |
Planned | Actual | Difference |
5,551 | 5,656 | 5,526 | 416 | 38 | 3 |
Expected Results |
Performance Indicators |
Targets | Performance Status and Summary |
---|---|---|---|
Increased productivity while conducting investigations | Number of investigation reports published | Publication of all reports on investigations started in 2008-2009 | Target mostly met. The TSB published the reports on 5 of the 6 investigations started in 2008-2009 and 4 reports on investigations started in prior fiscal years. |
Average time for completing investigation reports | Average time for completing investigation reports is less than 456 days | Target not met. The average time for completing the reports was 529 days. | |
Number of safety communications issued | Not determined7 |
The TSB issued:
|
|
Increased effectiveness of safety communications | Results of Board assessment of responses to recommendations over a 20-year period | Not determined | From 1990 to 2010, 92 per cent of responses to recommendations were assigned a fully satisfactory or satisfactory intent rating. |
The TSB published 9 marine investigation reports. These reports were completed within an average time of 529 days, or 73 days more than the target objective. Among the 9 investigations completed, 11 per cent (1) were started in 2009-2010, 56 per cent (5) in 2008-2009 and 33 per cent (3) in previous fiscal years.
A comparison of the results from this year and last year shows an increase of 83 per cent in the number of investigations undertaken, 11 compared with 6 and a decrease of 50 per cent in the number of investigations completed, 9 compared with 18. The significant variation in investigations undertaken and completed is due to the Branch focusing its resources in 2008-2009 to clearing the backlog of old reports (over two years old), which was successfully completed. With fewer backlogged reports in 2009-2010, the Marine Branch was able to increase the number of new investigations.
Although the target of 456 days to complete an investigation report was not achieved, the average time to complete an investigation report fell from 796 days in 2008-2009 to 529 days in 2009-2010, a drop of 34 per cent. Additionally, the report into the explosion on the vessel Nils B was substantially delayed due to reasons beyond the control of the TSB. These reasons include a delay in reporting the occurrence to the TSB, resulting in a late deployment and significant delay in gathering initial information (as the ship had sailed) and a two-month delay by designated reviewers in responding to the confidential draft report. If this occurrence is taken out of consideration, the average duration of reports completed was reduced from 796 days last year to 465 days; 9 days below target.
From 1990 to 2010, the large majority of marine safety recommendations assessed by the Board have resulted in positive changes. The change agents took measures to substantially reduce the deficiencies described in the recommendations in 73 per cent of cases (106 of 146) and plan to take such action in 19 per cent of cases (28 of 146).
Throughout the fiscal year, the TSB Marine Branch has faced challenges due to fluctuations in human resources. The in-house availability is "one deep" for positions providing specialist input into reports, such as naval architecture. For example, during this time period, the TSB was called upon by the Kingdom of Tonga to assist in a joint international investigation involving Tonga, New Zealand, Australia, and Japan into the sinking of the Tongan passenger ferry Princess Ashika with 74 fatalities. As a consequence of this commitment to provide such support, naval architecture resources were re-directed to this project, which had noticeable consequences on the planned targets of one or more investigation reports. In addition, workplace absences of key personnel due to sick leave had a further impact on available resources.
The TSB Marine Branch has learned that our "one deep" human resources situation should be mitigated by building redundancy in key specialist positions. Additionally, the Marine Branch will continue to seek improvement through the application of updated practices and processes and reflect on lessons learned with each report and adjust as needed. Furthermore, the Branch will conduct an internal review so as to ensure that the organizational structure is aligned with current investigative processes to ensure optimal efficacy.
2009-2010 Financial Resources ($ thousands) |
2009-2010 Human Resources (FTEs) |
||||
---|---|---|---|---|---|
Planned Spending |
Total Authorities |
Actual Spending |
Planned | Actual | Difference |
451 | 462 | 451 | 3 | 3 | 0 |
Expected Results |
Performance Indicators |
Targets | Performance Status and Summary |
---|---|---|---|
Increased productivity while conducting investigations | Number of investigation reports published | Publication of 1 investigation report | Target met. The TSB published 1 report. |
Average time for completing investigation reports | Average time for completing a Class 3 report is 456 days, and 548 days for a Class 2 report | Target exceeded. The average time for completing the Class 3 report was 374 days. | |
Number of safety communications issued | Not determined8 | No safety communications were issued. | |
Increased effectiveness of safety communications | Results of Board assessment of responses to recommendations over a 20-year period | Not determined | From 1990 to 2010, 70 per cent of responses to recommendations were assigned a fully satisfactory or satisfactory intent rating. |
The TSB published 1 pipeline investigation report in 2009-2010. The average time to complete a pipeline investigation report declined from 542 days in 2008-2009 to 374 days in 2009-2010, a decrease of 31 per cent. The decrease was accomplished through a sustained effort to manage the investigation process from start to finish. This includes early development of a sequence of events (timeline) and identification of the cause, contributing factors and safety deficiencies associated with residual risk. The end result is a more concise, focused report produced within a shorter timeframe.
From 1990 to 2010, the 20 pipeline safety recommendations assessed by the Board have resulted in positive changes. The change agents took measures to substantially reduce the deficiencies described in the recommendations in 70 per cent of cases (14 of 20). In 10 per cent of cases (2 of 20), change agents have taken or plan to take action that will only partially address the deficiency noted in the recommendation. Four recommendations remain assessed as "Unsatisfactory." These unresolved recommendations will continue to be reassessed with the intent of approaching the regulator to discuss areas for potential risk mitigation.
The TSB has been able to meet its targets through careful and efficient use of resources. Adherence to investigative procedures and the early identification of metallurgical testing requirements has also contributed to efficient use of resources.
2009-2010 Financial Resources ($ thousands) |
2009-2010 Human Resources (FTEs) |
||||
---|---|---|---|---|---|
Planned Spending |
Total Authorities |
Actual Spending |
Planned | Actual | Difference |
4,931 | 5,233 | 5,073 | 349 | 34 | 0 |
Expected Results |
Performance Indicators |
Targets | Performance Status and Summary |
---|---|---|---|
Increased productivity while conducting investigations | Number of investigation reports published | Publication of 12 investigation reports | Target exceeded. The TSB published 13 reports. |
Average time for completing investigation reports | Average time for completing investigation reports is less than 548 days | Target exceeded. The average time for completing reports was 498 days. | |
Number of safety communications issued | Not determined10 |
The TSB issued:
|
|
Increased effectiveness of safety communications | Results of Board assessment of responses to recommendations over a 20-year period | Not determined | From 1990 to 2010, 87 per cent of responses to recommendations were assigned a fully satisfactory or satisfactory intent rating. |
The TSB published 13 rail investigation reports. These reports were completed within an average period of 498 days, or 50 days less than the target objective. A comparison of the results from this year and last year shows an increase of 22 per cent in the number of investigations undertaken, 18 compared with 14, and a decrease of 41 per cent in the number of investigations completed, 13 compared with 22. Over the past 10 years, the Rail Investigations Branch has conducted an average of 15 investigations per year, ranging from a high of 17 to a low of 11. While last year was slightly below average with 14 investigations conducted, this year's increase to 18 is related to two factors:
Among the 13 investigations completed, 8 per cent (1) were started this fiscal year, 54 per cent (7) in 2008-2009, 31 per cent (4) in 2007-2008 and one was started prior to this. The average time to complete an investigation report fell from 539 days in 2008-2009 to 498 days in 2009-2010, a drop of 7 per cent.
From 1990 to 2010, most of the 128 rail safety recommendations assessed by the Board have resulted in positive changes. The change agents took measures to substantially reduce the deficiencies described in the recommendations in 75 per cent of cases (96 of 128) and plans to take such measures in 12 per cent of cases (15 of 128).
Over the past year, the Rail Branch has focused a significant effort in more efficiently managing the investigation process from start to finish. This includes direct intervention by the Regional Manager in the early stages of the investigation to develop a sequence of events (timeline) as well as early identification of the causes, contributing factors and safety deficiencies associated with residual risk. This assists in producing a more concise, focused report in a shorter timeframe. Better focused reports also have a more significant effect on the change agents which often translates to direct safety action and reduction of risk.
2009-2010 Financial Resources ($ thousands) |
2009-2010 Human Resources (FTEs) |
||||
---|---|---|---|---|---|
Planned Spending |
Total Authorities |
Actual Spending |
Planned | Actual | Difference |
13,524 | 13,969 | 13,525 | 10011 | 94 | 6 |
Expected Results |
Performance Indicators |
Targets | Performance Status and Summary |
---|---|---|---|
Increased productivity while conducting investigations | Number of investigation reports published | Publication of 60 investigation reports | Target mostly met. The TSB published 50 investigation reports. |
Average time for completing investigation reports | Average time for completing investigation reports is less than 456 days | Target exceeded. The average time for completing the reports was 430 days. | |
Number of safety communications issued | Not determined12 |
The TSB issued:
|
|
Increased effectiveness of safety communications | Results of Board assessment of responses to recommendations over a 20-year period | Not determined | From 1990 to 2010, 71 per cent of responses to recommendations were assigned a fully satisfactory or satisfactory intent rating. |
In 2009-2010, the TSB undertook 33 new air investigations and completed 50 reports. A comparison with last year shows a drop in the number of investigations undertaken, 33 compared with 43 (mostly due to a 12 per cent decrease in the number of reported occurrences), and an increase in the number of investigations completed, 50 compared with 46. Among the 50 investigations completed, 16 per cent (8) were started in this fiscal year, 56 per cent (28) in 2008-2009 and 28 per cent (14) in 2007-2008. The TSB again this year exceeded its target by producing reports in 27 fewer days than the target objective. The TSB also communicated many safety deficiencies it identified through safety advisories and information letters before investigation reports were issued.
From 1990 to 2010, the 235 air safety recommendations assessed by the Board have resulted in positive changes. The change agents took measures to substantially reduce the deficiencies described in the recommendations in 60 per cent of cases (141 of 235) and plan to take such measures in 11 per cent of cases (26 of 235).
The Air Investigations Branch is not satisfied with the current uptake on recommendations and will continue to work collaboratively with the change agents to increase the uptake. The Air Investigations Branch will adopt the recommendations of the Chair's Challenge by including more proactive meetings to increase the uptake.
2009-2010 Financial Resources ($ thousands) |
2009-2010 Human Resources (FTEs) |
||||
---|---|---|---|---|---|
Planned Spending |
Total Authorities |
Actual Spending |
Planned | Actual | Difference |
7,126 | 7,009 | 6,874 | 5713 | 51 | 6 |
TSB's Internal Services program activity includes the functions and resources required to support the needs of the program activities of the four transportation modes and to meet the department's corporate obligations. These activities are coordinated by the TSB's Corporate Services Branch and include the services relating to: branch management and oversight; human resources; financial management; information management; information technology; real property; materiel; acquisition; and other administrative services.
In 2009-2010, the TSB was assessed as part of the Treasury Board Secretariat's Round VII of the Management Accountability Framework (MAF) assessments. The MAF sets out the Treasury Board's expectations of departments and agencies for good public service management. MAF assessments are used to identify management strengths and weaknesses. The observations by the Treasury Board Secretariat related to the TSB management capacity were very positive. The TSB received an acceptable rating in 14 of the 15 Areas of Management against which the organization was assessed. The quality of performance reporting was assessed as requiring improvement. The TSB is taking corrective action by enhancing the description of its performance in the Departmental Performance Report and by providing substantiation and discussion of corrective actions where plans were not fully met.
In addition to ensuring the ongoing provision of quality internal services to its clients, the Corporate Services Branch focused its efforts on three key priorities in 2009-2010. First, the Branch implemented a new business planning process to better integrate human resources planning into the corporate plan. The 2010-2011 Business Plan now includes the corporate risks, challenges, priorities and major projects, as well as the detailed plans of each Branch. These detailed plans include: risks, priority activities, performance indicators, allocated human and financial resources, as well as staffing plans and learning priorities.
Another priority of the Corporate Services Branch was to stabilize its workforce because the Branch had experienced significant turnover in recent years. The Branch experienced some difficulties in staffing its positions, as can be seen by the lower-than-planned spending and FTEs in the table above. However by year end, most positions were staffed or in the process of being staffed.
The TSB continues to work on improving its practices, controls and infrastructure in the areas of information technology, information management, human resources and finance. The project to rationalize and reduce its information technology infrastructure continued to progress on schedule. To date, the department has been able to reduce the number of servers, printers and other information technology equipment through identified efficiencies. The project to develop and implement a full electronic records management system was delayed as a result of vacancies in the Information Management Division. The review of the options for implementing an electronic records management system will continue into 2010-2011.
Progress was achieved in updating and streamlining the internal policies and procedures relating to human resources. However, vacancies resulted in less progress being achieved than desired on the policies and procedures in the areas of information management and finance.
The success of the Corporate Services Branch in achieving its priorities is dependent largely on the expertise, the professionalism and the competence of its employees. Many of the positions are "one deep," that is, there is only one person responsible for a specific task or function. The Branch needs to build on the improvements it has made to the strategic human resources planning process in 2009-2010 and perform more anticipatory staffing and succession planning for key positions in order to minimize the impact of vacancies.
The financial highlights presented within this section are intended to provide additional information about TSB's financial position and operations.
The TSB started the year with authorities of $28.9 million in the Main Estimates. Additional authorities (Treasury Board vote transfers) in the amount of $3.3 million were approved during the year for total approved funding of $32.3 million. This included $0.6 million for the carry-forward of the previous year's lapse, $1.6 million for collective bargaining adjustments, and $0.6 million for severance and parental benefits expenditures.
As seen in Figure 5, over the past 10 years, TSB's funding has remained fairly consistent in the range of $31 to $32 million. For the period of 2002-2003 to 2004-2005, the TSB received short-term funding from Parliament to address specific resource pressures. Funding has subsequently leveled off and increases in funding in the last two years are primarily explained by employee salary increases negotiated through collective bargaining.
Expenditures for fiscal year 2009-2010 total $31.4 million, in line with the 2008-2009 expenditures of $31.6 million.
Figure 5: TSB's Funding and Expenditures from 2000-2001 to 2009-2010
The TSB prepares detailed annual financial statements on an accrual accounting basis, which are audited by the Office of the Auditor General of Canada. The audited financial statements of the TSB for the year ended 31 March 2010, as well as the related auditor's report, can be found in Appendix B.
On an accrual accounting basis, the TSB's expenses and net cost of operations were $34.8 million for 2009-2010 ($36.1 million in 2008-2009). These results include $3.8 million in services received without charge from other federal government departments. The significant decrease in expenses on an accrual basis is attributed to the calculated liability for employee severance benefits. This liability is determined for financial statement purposes but has no impact on the department's appropriations until severance benefits are paid. The rate provided by the Treasury Board Secretariat to calculate the liability decreased significantly in 2009-2010 compared to 2008-2009.
In general, all other categories of expenses remained consistent with the prior year or reduced slightly. Salaries and wages increased by $0.3 million or 1.7 per cent, consistent with employee collective bargaining salary increases. Professional and special services decreased by $0.4 million or 12 per cent as a result of reduced spending on consultant and training services.
The net cost of operations of the TSB represents an approximate cost of $1.02 per Canadian citizen. For this amount, Canada maintains the capability to investigate major failures in four different modes of the national transportation system.
The following graph shows TSB expenses by major categories.
Figure 6: TSB Expenses by Category
The electronic version of the following supplementary information tables can be found on the Treasury Board of Canada's website at http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
Additional information about the Transportation Safety Board of Canada and its activities is available on the TSB website at http://www.bst-tsb.gc.ca/eng/index.asp or by contacting us at:
Transportation Safety Board of Canada
Place du Centre
200 Promenade du Portage
4th Floor
Gatineau, Quebec
K1A 1K8
E-mail: communications@bst-tsb.gc.ca
Toll Free: 1 800 387-3557
Fax: 819-997-2239
Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2010 and all information contained in these statements rests with management of the Transportation Safety Board of Canada (TSB). 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 TSB's financial transactions. Financial information submitted to the Public Accounts of Canada and included in the TSB'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 TSB.
The financial statements of the TSB have been audited by the Auditor General of Canada, the independent auditor for the Government of Canada.
Gatineau, Canada
July 23, 2010
To the Chair of the Transportation Safety Board of Canada
and to the President of the Queen's Privy Council for Canada
I have audited the statement of financial position of the Transportation Safety Board of Canada as at March 31, 2010 and the statements of operations, equity of Canada and cash flow for the year ended. These financial statements are the responsibility of the Transportation Safety Board of Canada's management. My responsibility is to express an opinion on these financial statements based on my audit.
I conducted my audit in accordance with Canadian generally accepted auditing standards. Those standards require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.
In my opinion, these financial statements present fairly, in all material respects, the financial position of the Transportation Safety Board of Canada as at March 31, 2010 and the results of its operations and its cash flows for the year then ended in accordance with Canadian generally accepted accounting principles.
Régent Chouinard, CA
Principal
for the Auditor General of Canada
Ottawa, Canada
July 23, 2010
|
||
As at March 31 (in thousands of dollars) |
2010 | 2009 |
---|---|---|
|
||
Assets | ||
Financial assets | ||
Due from the Consolidated Revenue Fund | 1,625 | 3,090 |
Accounts receivable and advances (Note 4) | 120 | 176 |
Total financial assets | 1,745 | 3,266 |
Non-financial assets | ||
Prepaid expenses | 109 | 70 |
Inventory | 129 | 119 |
Tangible capital assets (Note 5) | 5,418 | 5,490 |
Total non-financial assets | 5,656 | 5,679 |
TOTAL Assets | 7,401 | 8,945 |
Liabilities and Equity of Canada | ||
Liabilities | ||
Accounts payable and accrued liabilities | 1,718 | 3,208 |
Vacation pay and compensatory leave | 1,044 | 919 |
Employee severance benefits (Note 6) | 4,165 | 4,707 |
Total liabilities | 6,927 | 8,834 |
Equity of Canada | 474 | 111 |
TOTAL Liabilities and Equity of Canada | 7,401 | 8,945 |
Contingent liabilities (Note 7) Contractual obligations (Note 8) The accompanying notes form an integral part of these financial statements. |
Gatineau, Canada
July 23, 2010
|
||
For the year ended March 31 (in thousands of dollars) |
2010 | 2009 |
---|---|---|
|
||
Expenses | ||
Salaries and wages | 20,832 | 20,486 |
Employee benefits | 4,943 | 5,989 |
Professional and special services | 2,661 | 3,034 |
Transportation and communications | 1,989 | 2,267 |
Accommodation | 1,950 | 1,948 |
Amortization | 1,121 | 1,012 |
Repairs and maintenance | 621 | 661 |
Utilities, materials, supplies and equipment | 397 | 445 |
Information | 144 | 84 |
Rentals | 114 | 125 |
Not loss on disposal and write-off of tangible capital assets | 11 | 19 |
TOTAL Expenses | 34,783 | 36,070 |
Revenues |
||
Miscellaneous revenues | 23 | 28 |
TOTAL Revenues | 23 | 28 |
Net Cost of Operations | 34,760 | 36,042 |
The accompanying notes form an integral part of these financial statements. |
|
||
For the year ended March 31 (in thousands of dollars) |
2010 | 2010 |
---|---|---|
|
||
Equity of Canada, beginning of the year | 111 |
761 |
Net cost of operations | (34,760) | (36,042) |
Net cash provided by the Government of Canada (Note 3(c)) | 32,746 | 30,653 |
Change in Due from the Consolidated Revenue Fund | (1,465) | 927 |
Services received without charge (Note 9(a)) | 3,842 | 3,812 |
Equity of Canada, end of the year | 474 | 111 |
The accompanying notes form an integral part of these financial statements. |
|
||
For the year ended March 31 (in thousands of dollars) |
2010 | 2009 |
---|---|---|
|
||
Operating activities | ||
Net cost of operations | 34,760 | 36,042 |
Non-cash items: | ||
Services received without charge (Note 9(a)) | (3,842) | (3,812) |
Amortization of tangible capital assets | (1,121) | (1,012) |
Net loss on disposal and write-off of tangible capital assets | (11) | (19) |
Variations in Statement of Financial Position: | ||
Decrease in accounts receivable and advances | (56) | (141) |
Increase in prepaid expenses | 39 | 32 |
Increase in inventory | 10 | 43 |
Decreas (increase) in liabilities | 1,907 | (1,619) |
Cash used for operating activities | 31,686 | 29,514 |
Capital investment activities |
||
Acquisition of tangible capital assets | 1,068 | 1,150 |
Proceeds from the disposal of tangible capital assets | (8) | (11) |
Cash used for capital investment activities | 1,060 | 1,139 |
Net cash provided by the Government of Canada | 32,746 | 30,653 |
The accompanying notes form an integral part of these financial statements. |
The Canadian Transportation Accident Investigation and Safety Board (CTAISB) was established in 1990 under the Canadian Transportation Accident Investigation and Safety Board Act and is a departmental corporation named in Schedule II to the Financial Administration Act. In its day-to-day activities the CTAISB is also known by the name Transportation Safety Board of Canada, or simply the TSB. The objective of the TSB is to advance transportation safety. It seeks to identify safety deficiencies in transportation occurrences and to make recommendations designed to eliminate or reduce any such safety deficiencies. In addition to investigations, including where necessary public inquiries into selected occurrences, the TSB may conduct studies into more general matters pertaining to transportation safety. The TSB has the exclusive authority to make findings as to causes and contributing factors when it investigates a transportation occurrence. The TSB's operating expenditures are funded by a budgetary lapsing authority whereas contributions to employee benefit plans are funded by statutory authorities.
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:
Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:
|
|
Tangible Capital Asset class | Amortization Period |
---|---|
|
|
Buildings | 30 years |
Furniture | 10 years |
Office equipment | 5 years |
Laboratory equipment | 10 years |
Informatics hardware | 4 years |
Informatics software (purchased) | 3 years |
Informatics software (in house developed) | 10 years |
Motor vehicles | 7 years |
Other vehicles | 15 years |
Leasehold improvements | Lesser of the remaining term of the lease or useful life of the improvement |
The TSB receives 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 TSB 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:
|
||
(in thousands of dollars) | 2010 | 2009 |
---|---|---|
|
||
Net cost of operations | 34,760 | 36,042 |
Adjustments for items affecting net cost of operations but not affecting appropriations: Add (Less): |
||
Services received without charge | (3,842) | (3,812) |
Amortization of tangible capital assets | (1,121) | (1,012) |
Net loss on disposal and write-off of tangible capital assets | (11) | (19) |
Employee severance benefits | 542 | (905) |
Vacation pay and compensatory leave | (125) | 55 |
Refund of previous years' expenses | 1 | – |
Miscellaneous revenues | 23 | 28 |
Payables at year-end adjustment | 129 | 1 |
Other adjustments | (25) | 1 |
30,331 | 30,379 | |
Adjustments for items not affecting net cost of operations but affecting appropriations: Add (Less): |
||
Acquisition of tangible capital assets | 1,068 | 1,150 |
Increase in prepaid expenses | 39 | 32 |
Increase (decrease) inventory | 11 | 43 |
Current year Parliamentary appropriations used | 31,449 | 31,604 |
|
||
(in thousands of dollars) | 2010 | 2009 |
---|---|---|
|
||
Vote 10 - CTAISB Operating expenditures | 25,635 | 25,589 |
Transfer from Treasury Board - Vote 15 | 1,646 | 1,329 |
Transfer from Treasury Board - Vote 25 | 664 | 1,271 |
Transfer from Treasury Board - Vote 30 | 671 | 575 |
Spending of revenues as per Financial Administration Act section 29.1 | 14 | 19 |
Statutory contributions to employee benefit plans | 3,680 | 3,319 |
Statutory spending of proceeds from disposal of surplus Crown assets | 19 | 15 |
Total authorities | 32,329 | 32,117 |
Less: Lapsed appropriations - Operating | (880) | (513) |
Current year Parliamentary appropriations used | 31,449 | 31,604 |
|
||
(in thousands of dollars) | 2010 | 2009 |
---|---|---|
|
||
Net cash provided by the Government of Canada | 32,746 | 30,653 |
Proceeds from disposal of tangible capital assets | 8 | 11 |
Refund of previous years' expenses | 1 | - |
Miscellaneous revenues | 23 | 28 |
Payables at year-end adjustment | 129 | 1 |
Decrease in accounts receivable and advances | 56 | 141 |
(Decrease) increase in accounts payable and accrued liabilities | (1,490) | 769 |
Other adjustments | 24 | 1 |
Current year Parliamentary appropriations used | 31,449 | 31,604 |
The following table presents details of accounts receivable and advances:
|
||
(in thousands of dollars) | 2010 | 2009 |
---|---|---|
|
||
Receivables from other Federal Government departments and agencies | 99 | 164 |
Receivables from external parties | 13 | 3 |
Employee advances | 8 | 9 |
TOTAL | 120 | 176 |
|
||||
Cost (in thousands of dollars) |
Opening Balance |
Acquisitions | Disposals | Closing Balance |
---|---|---|---|---|
|
||||
Buildings | 2,875 | 26 | - | 2,901 |
Furniture | 1,191 | 27 | (281) | 937 |
Office equipment | 205 | 11 | (163) | 53 |
Laboratory equipment | 2,585 | 129 | (73) | 2,641 |
Informatics hardware | 3,767 | 222 | (1,527) | 2,462 |
Informatics software (purchased) | 763 | 87 | - | 850 |
Informatics software (in house developed/or in development)* | 2,592 | 504 | - | 3,096 |
Motor vehicles | 691 | 43 | (49) | 685 |
Other vehicles | 102 | - | - | 102 |
Leasehold improvements | 552 | 19 | - | 571 |
TOTAL | 15,323 | 1,068 | (2,093) | 14,298 |
|
||||
Accumulated amortization (in thousands of dollars) |
Opening Balance |
Amortization | Disposals | Closing Balance |
---|---|---|---|---|
|
||||
Buildings | 2,398 | 118 | - | 2,516 |
Furniture | 514 | 100 | (271) | 343 |
Office equipment | 205 | 4 | (163) | 46 |
Laboratory equipment | 1,855 | 115 | (73) | 1,897 |
Informatics hardware | 3,127 | 254 | (1,527) | 1,854 |
Informatics software (purchased) | 668 | 49 | - | 717 |
Informatics software (in house developed) | 574 | 268 | - | 842 |
Motor vehicles | 403 | 48 | (40) | 411 |
Other vehicles | 41 | 7 | - | 48 |
Leasehold improvements | 48 | 158 | - | 206 |
TOTAL | 9,833 | 1,121 | (2,074) | 8,880 |
|
||||
Net book value (in thousands of dollars) |
Opening Balance |
Closing Balance |
||
---|---|---|---|---|
|
||||
Buildings | 477 | 385 | ||
Furniture | 677 | 594 | ||
Office equipment | - | 7 | ||
Laboratory equipment | 730 | 744 | ||
Informatics hardware | 640 | 608 | ||
Informatics software (purchased) | 95 | 133 | ||
Informatics software (in house developed/ or in development)* | 2,018 | 2,254 | ||
Motor vehicles | 288 | 274 | ||
Other vehicles | 61 | 54 | ||
Leasehold improvements | 504 | 365 | ||
Net Book Value | 5,490 | 5,418 | ||
*The cost of assets under development, which are not amortized is $503,797. |
Both the employees and the TSB contribute to the cost of the Plan. The 2009-10 expense amounts to $2,657,286 ($2,396,269 in 2008-09), which represents approximately 2.6 times the contributions by employees, which amounts to $1,002,033.
The TSB'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.
|
||
(in thousands of dollars) | 2010 | 2009 |
---|---|---|
|
||
Employee severance benefits, beginning of year | 4,707 | 3,802 |
Expense for the year recorded as employee benefits | 6 | 1,359 |
Benefits paid during the year | (548) | (454) |
Employee severance benefits, end of year | 4,165 | 4,707 |
In the normal course of its operations, the TSB becomes involved in various legal actions. Some of these potential liabilities 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 in the TSB's financial statements.
The nature of the TSB's activities can result in some large multi-year contracts and obligations whereby the TSB will be obligated to make future payments when the services/goods are received.
Contractual obligations represent a total amount of $964,064, broken down as follows:
|
|||||
(in thousands of dollars) | 2010-2011 | 2011-2012 | 2012-2013 | 2013-2014 | 2014-2015 |
---|---|---|---|---|---|
|
|||||
Acquisition of goods and services | 896 | 58 | 10 | - | - |
|
The TSB is related as a result of common ownership to all Government of Canada departments, agencies and Crown corporations. The TSB enters into transactions with these entities in the normal course of business and on normal trade terms. Also, during the year, the TSB received services which were obtained without charge from other Government departments as presented in part (a). Services charged and payables outstanding at year-end with related parties are presented in (b) and (c).
During the year the TSB received without charge from other departments, accommodation, administration of workers' compensation, the employer's contribution to health and dental insurance plans, and external audit services. These services without charge have been recognized in the TSB's Statement of Operations as follows with a corresponding amount in the Equity of Canada:
|
||
(in thousands of dollars) | 2010 | 2009 |
---|---|---|
|
||
Accommodation | 1,950 | 1,948 |
Employer's contribution to health and dental insurance plans | 1,780 | 1,746 |
External audit services | 86 | 99 |
Administration of worker's compensation | 26 | 19 |
TOTAL | 3,842 | 3,812 |
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 TSB's Statement of Operations given that a reasonable amount for those types of services cannot be determined.
During the year, the TSB reimbursed other departments for certain services purchased on a fee for service basis. The departments with which the TSB incurred significant expenses are as follows:
|
|||
(in thousands of dollars) | 2010 | 2009 | |
---|---|---|---|
|
|||
Treasury Board Secretariat | Employee benefit plans | 3,680 | 3,319 |
Transport Canada | Aircarft Services | 586 | 523 |
Public Works and Government Services Canada | Accommodation, translation and others | 615 | 612 |
TOTAL | 4,881 | 4,454 |
|
||
(in thousands of dollars) | 2010 | 2009 |
---|---|---|
|
||
Treasury Board Secretariat | 373 | - |
Public Works and Government Services Canada | 84 | 499 |
Transport Canada | 60 | 106 |
Other government departments and agencies | 3 | 18 |
TOTAL | 520 | 623 |
Comparative figures have been reclassificated to conform to the current year's presentation.