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Section III: Supplementary Information

Financial Highlights

Condensed Statement of Financial Position

As at March 31, 2011 ($ million)

 

% Change

2010-2011

2009-2010

Total assets

(3.7%)

3,025

3,141

 

 

 

 

Total liabilities

(2.0%)

16,518

16,857

Equity of Canada

(1.6%)

(13,493)

(13,716)

 

(3.7%)

3,025

3,141

 

Assets by Type

Assets by Type

Total assets were $3,025 million at the end of 2010-2011, which was a decrease of $116 million (-3.7 percent) from the previous year’s total assets of $3,141 million. The Due[66] from the Consolidated Revenue Fund (CRF) accounted for 68.6 percent of total assets at $2,076 million, loans receivable accounted for 25.6 percent at $774 million, other financial assets accounted for 3.1 percent at $94 million and non-financial assets accounted for the remaining 2.7 percent of total assets at $80 million.

Liabilities by Type

Liabilities by Type

Total liabilities were $16,518 million at the end of 2010-2011, which was a decrease of $339 million (-2.0 percent) from the previous year’s total liabilities of $16,857 million. The provision for claims and litigation represents the largest portion of liabilities at $11,664 million or 70.6 percent of total liabilities. Other significant liabilities include environmental liabilities of $2,015 million (12.2 percent), trust accounts of $1,148 million (7.0 percent), accounts payable of $898 million (5.4 percent), and the liability for settled claims in the amount of $624 million (3.8 percent).

Significant changes

During the year, AANDC adopted the revised Treasury Board accounting policy TBAS 1.2: Departmental and Agency Financial Statements, which was effective for the Department for the 2010-2011 fiscal year. The major change in the accounting policies of the Department required by the adoption of the revised TBAS 1.2 is the recording of amounts due from the Consolidated Revenue Fund (CRF) as an asset on the Statement of Financial Position.

The change in total assets can be attributed mainly to the decrease in the Due from CRF, as a result of the settlement of many previously outstanding accrued liabilities (payables-at-year-end) and the receipt of oil and gas royalties credited to trust account liabilities.

The change in total liabilities can be attributed mainly to a decrease in the provision for claims and litigation due to the settlement of a number of specific claims and a decrease in accrued liabilities due to the settlement of many previously outstanding payables-at-year-end (PAYE). These decreases were partially offset by an increase in the amount accrued for environmental liabilities due to the availability of more robust estimates for the cost of remediating contaminated sites.

 

Condensed Statement of Operations

For the year ended March 31, 2011 ($ million)

 

% Change

2010-2011

2009-2010

Total expenses

(13.6%)

8,009

9,265

Total revenues

19.9%

247

206

Net cost of operations

(14.3%)

7,762

9,059

 

Expenses

Expenses

Total expenses were $8,009 million in 2010-2011, representing a 13.6 percent decrease from the previous year’s expenses of $9,265 million. Transfer payments, the majority to Aboriginal people and Aboriginal organizations, amounted to $6,697 million or 83.6 percent of total expenses. Other significant expenses included salaries and employee benefits totalling $527 million (6.6 percent), court awards and other settlements totalling $459 million (5.7 percent).

Revenues

Revenues

Total revenues amounted to $247 million for 2010-2011, representing a 19.9 percent increase over the previous year’s revenue of $206 million. Resource royalties, earned pursuant to contracts or regulations such as the Northwest Territories and Nunavut Mining Regulations, the Frontier Lands Petroleum Royalty Regulations and the Norman Wells Project represent the most significant source of revenue, accounting for $226 million or 91.5 percent of total revenues. Other revenues accounted for the remaining $21 million (8.5 percent).

Significant changes

The change in total expenses can be attributed mainly to a decrease in the provision for claims and litigation, resulting in a significantly lower year-end adjustment to expenses than in the prior year.

 

Financial Statements

http://www.ainc-inac.gc.ca/ai/arp/pubs/fnst11/fnst11-eng.asp.

List of Supplementary Information Tables

All electronic supplementary information tables found in the 2010-2011 Departmental Performance Report can be found on the Treasury Board of Canada Secretariat website.[67]

  • Sources of Respendable and Non-Respendable Revenue
  • User Fees Reporting
  • Details on Transfer Payment Programs (TPPs)
  • Horizontal Initiatives
  • Green Procurement
  • Response to Parliamentary Committees and External Audits
  • Internal Audits and Evaluations

Section IV: Other Items of Interest

2010-2011 Full-Time Equivalent (FTE) Variances by Program Activity

2010 - 2011 (FTEs)

Program Activity

Planned

Actual

Variances

(a) (b) (b-a)

Governance and Institutions of Government

86.0

318.7

232.7

Co-operative Relationships

423.0

588.6

165.6

Claims Settlements 0.0 0.0 0.0

Education

222.0

238.1

16.1

Social Development 66.0 116.3 50.3
Managing Individual Affairs 646.0 604.1 -41.9
First Nation Governance over Land, Resources and the Environment 21.0 27.2 6.2
Responsible Federal Stewardship 285.0 344.2 59.2
Clarity of Title to Land and Resources 52.0 49.4 -2.6
Individual and Community Business Development 70.0 90.7 20.7
Community Investment 91.0 112.9 21.9
Community Infrastructure 225.0 261.5 36.5
Northern Governance 31.0 125.1 94.1
Healthy Northern Communities 14.0 31.2 17.2
Northern Land and Resources 315.0 503.0 188.0
Urban Aboriginal Strategy 33.0 36.3 3.3
Métis and Non-Status Indian Organizational Capacity Development 27.0 25.4 -1.6
Métis Rights Management 0.0 10.3 10.3
Internal Services 2,595.0 1,811.2 -783.8
Total 5,202.0 5,294.2 92.2

 

As depicted in the above chart, the total variance of planned to actual FTEs is 92.2 (1.8%). However, the chart also demonstrates significant adjustments within departmental program activity areas. This is primarily in response to an internal review which revealed the need for the realignment of FTEs in a manner consistent with other federal organizations and in accordance with Treasury Board Secretariat guidance. Most significant among these adjustments, was the realignment of Internal Services FTEs to the appropriate program activity area. This is reflected most significantly for:

  • Governance and Institutions of Government;
  • Co-operative Relationships;
  • Social Development;
  • Responsible Federal Stewardship;
  • Northern Governance;
  • Northern Land and Resources.
  • The net increase of 92.2 full-time equivalents (FTEs) from 5,202.0 Planned to 5,294.2 Actual FTEs, is primarily due to supplementary funding received for programming. Such funding included but was not limited to:
  • The McIvor decision which brought in the Gender Equity in Indian Registration Act (Bill C-3) (Managing Individual Affairs);
  • Support for the implementation of the First Nation Water and Wastewater implementation plan (Community Infrastructure);
  • Funding for legislative and regulatory changes to improve the Northern Regulatory Systems and to implement Commutative Impact Monitoring Program in the Northwest Territories and Nunavut (Northern Land and Resources); and
  • Renewal of the Managing Métis Rights program.

For Managing Individual Affairs, planned FTEs are higher than actual FTEs due to the Indian Residential Schools Agreement funding being received as salary for Department of Justice legal services. As Operating and Maintenance (O&M) funds are required to cover legal services, a portion of the salary funding was transferred to O&M.

Organizational Contact Information

Aboriginal Affairs and Northern Development
Les Terrasses de la Chaudière
10 Wellington Street, North Tower
Gatineau, Québec
Mailing Address: Ottawa, Ontario K1A 0H4
Internet: http://www.ainc-inac.gc.ca
E–mail: webmaster@ainc-inac.gc.ca

General and statistical inquiries, and publication distribution
Tel. (toll–free): 1-800-567-9604
TTY (toll–free): 1-866-553-0554
E–mail: InfoPubs@ainc-inac.gc.ca

Departmental Library
Tel.: 819-997-0811
E–mail: Reference@ainc-inac.gc.ca

Media Inquiries – Communications
Tel.: 819-953-1160

Canadian Polar Commission
Constitution Square
360 Albert Street, Suite 1710
Ottawa, Ontario K1R 7X7
Tel.: 613-943-8605 or (toll–free) 1888–POLAR01 (1-888-765-2701)
Internet: http://www.polarcom.gc.ca
E–mail: mail@polarcom.gc.ca


[1] For information about the Office of the Federal Interlocutor, please see http://www.ainc-inac.gc.ca/ai/ofi/index-eng.asp.

[2] For information on the Canadian Polar Commission, please see www.polarcom.gc.ca.

[3] For the 2010-2011 Report on Plans and Priorities, please see www.tbs-sct.gc.ca/rpp/2010-2011/inst/ian/ian00-eng.asp.

[4] Type is defined as follows: Previously committed to – committed to in the first or second fiscal year before the subject year of the report; Ongoing – committed to at least three fiscal years before the subject year of the report; and New – newly committed to in the reporting year of the DPR.

[5] Methodology: All students, all genders, all ages who received funding for their post-secondary education in the previous fiscal year. Students funded are the sum of all students funded for their post-secondary education. These data are collected at the beginning of the following academic year.

[6] Ibid., p. 8.

[7] Ibid., p. 8.

[8] Active Measures is designed to help individuals join the labour market by providing greater access to career planning, skills development, employment counselling services, literacy, adult basic education, workplace essential skills training and providing support such as training allowances, transportation and child care. Under Active Measures, employers and industry may be engaged to ensure that client skills are aligned with the demands of the labour market and economy.

[9] Jordan's Principle is being implemented within the context of existing health and social programs to ensure the continuation of services to First Nations children ordinarily-resident-on-reserve with multiple disabilities and in need of multiple services, even in cases of a dispute between federal and provincial governments concerning the responsibility for, and payment of, services.

[10] Ibid., p. 8.

[11] Ibid., p. 8.

[12] Ibid., p. 8.

[13] For more information on the CWB, see http://www.ainc-inac.gc.ca/ai/rs/pubs/cwb/cwbdck-eng.asp.

[14] Commencing in the 2009-2010 Estimates cycle, the resources for Program Activity: Internal Service is displayed separately from other program activities; they are no longer distributed among the remaining program activities as was the case in previous Main Estimates. This has affected the comparability of spending and FTE information by Program Activity between fiscal years.

[15] Ibid., p. 22.

[16] Actual spending for 2009-2010, as reported in the Public Accounts of Canada for 2009-2010, reflects spending for the Individual Affairs Branch only. Residential Schools Resolution actual spending 2009-2010 was reported under the Claims Settlement Strategic Outcome.

[17] As reported in the 2010-2011 Report on Plans and Priorities, the Program Activity Architecture was revised and the Strategic Outcome “The People” included the authorities and actual spending for both the Individual Affairs Branch and the Residential Schools Resolution Strategic Outcome pursuant to the Indian Residential Schools Settlement Agreement.

[18] Ibid., p. 22.

[19] Ibid., p. 22.

[20] Ibid., p. 22.

[21] Reflects the transfer of funding in 2009 to the Canadian Northern Economic Development Agency.

[22] For the purposes of the CWB Index, communities are defined in terms of Census subdivisions (CSDs). CSDs are municipalities or their equivalent (e.g., Indian reserves). At the current time, the CWB does not assess urban Aboriginal well-being, although similar indicators are used.

[23] Ibid., p. 22.

[24] Ibid., p. 22.

[25] Reflects planned spending in the Department’s 2010-2011 Report on Plans and Priorities.

[26] “Free of financial intervention as predefined by the departmental Intervention Policy” means First Nations who are not subject to any of the measures identified in the AANDC Default Prevention and Management Policy (formerly known as the Intervention Policy).

[27] For more information please see IGS Evaluation 2009 http://www.ainc-inac.gc.ca/ai/arp/aev/pubs/ev/igsp/igsp-eng.asp, and IGS Evaluation Follow-up Status Update 2010: http://www.ainc-inac.gc.ca/ai/arp/aev/pubs/ev/igsp/igspfm10-eng.asp.

[28] For more information please see Miawpukek First Nation Grant Agreement Evaluation: http://www.ainc-inac.gc.ca/ai/arp/aev/pubs/ev/mwp/mwp-eng.asp.

[29] The wording of this indicator has been changed from “percentage of productive negotiation tables” for accuracy. Productive negotiation tables refer to instances where the Parties have concluded a major component and/or have met or surpassed Departmental negotiation objectives and where the negotiations continue to make steady progress to move in the direction of a successful conclusion.

[30] A baseline was set at 6 and 40 respectively, for the performance indicator “number of multi-partner processes in support of Inuit priorities and for the performance indicator “number of outreach activities targeting various audiences to promote awareness of Inuit issues.”

[31] Please consult http://www.ainc-inac.gc.ca/al/index-eng.asp.

[32] For more information please see http://www.pm.gc.ca/eng/media.asp?category=1&id=1695.

[33] For more information, please see http://www.ainc-inac.gc.ca/eng/1100100031843.

[34] For more information on the Federal Government’s Implementation of Self-Government and Self-Government Agreements evaluation please see http://www.ainc-inac.gc.ca/ai/arp/aev/pubs/ev/sga/sga-eng.asp.

[35] The methodology used by provinces to measure graduation is not comparable to that used for First Nations. A revised performance indicator is currently being identified and will be introduced in 2012-2013.

[36] Ibid, p. 13.

[37] Implementation Evaluation of the Enhanced Prevention Focused Approach in Alberta for the First Nations Child and Family Services Program was part of a multi-year strategic evaluation of the implementation of the EPFA that examined individual jurisdictions two to three years after the EPFA implementation. For more information please see http://www.ainc-inac.gc.ca/ai/arp/aev/pubs/ev/fcf/fcf-eng.asp.

[38] For the detailed services standards and performance for each activity, please consult http://www.ainc-inac.gc.ca/eng/1315594360990

[39] Ibid.

[40] As no precedent existed for this type of forecasting, the original forecast used 1997 projections, based on the assessment of 13 residential institutions which housed children, on where/when sexual abuse existed. 15% of the residents would likely have suffered abuse. With the IAP in place since September 2007, projections have been updated, based on recent data and trend analysis.

[41] For more information about the TRC performance, please see the Indian Residential Schools Truth and Reconciliation Commission Secretariat Departmental Performance Report http://www.tbs-sct.gc.ca/dpr-rmr/index-eng.asp.

[42] For the complete Statement of Apology to Former Students of Indian Residential Schools, please see http://www.ainc-inac.gc.ca/ai/rqpi/apo/index-eng.asp.

[43] A developmental First Nation is one that has opted into the First Nations Land Management regime and is in the development of its Land Code prior to a ratification vote towards becoming operational under the Regime.

[44] For more information please see http://www.oag-bvg.gc.ca/internet/English/parl_oag_200911_06_e_33207.html.

[45] For more information please see http://www.ainc-inac.gc.ca/ai/arp/aev/pubs/ev/iblmo/iblmo-eng.asp.

[46] For more information please see http://www.ainc-inac.gc.ca/ai/arp/aev/pubs/au/cedf/cedf-eng.asp.

[47] For more information please see http://www.ainc-inac.gc.ca/ai/arp/aev/pubs/ev/cfm/cfm-eng.asp.

[48] For more information please see http://www.ainc-inac.gc.ca/ai/arp/aev/pubs/ev/orhs/orhs-eng.asp.

[49] For The National Assessment of First Nations Water and Wastewater Systems, please see http://www.ainc-inac.gc.ca/eng/1100100034982

[50] Replaced by Nutrition North Canada on April 1, 2011.

[51] Ibid.

[52] The status rating is based on average, i.e. exceeded target for certain contaminants and target not met for mercury, as of March 31, 2011.

[53] For Neil McCrank’s report, please see http://www.ainc-inac.gc.ca/aiarch/mr/nr/m-a2008/2-3070-eng.asp.

[54] For more information, please see http://www.ainc-inac.gc.ca/ai/ofi/uas/index-eng.asp.

[55] For more information please see http://www.ainc-inac.gc.ca/ai/arp/aev/pubs/au/ofi/uas/uas-eng.asp.

[56] For more information please see http://www.ainc-inac.gc.ca/ai/ofi/mns/index-eng.asp.

[57] For more information please see http://www.ainc-inac.gc.ca/ai/ofi/mns/bil/index-eng.asp.

[58] The Métis Nation Protocol and the Political Accord establish the basis of the bilateral relationship of the Métis Nation Council and the Congress for Aboriginal Peoples. For more information please see http://www.ainc-inac.gc.ca/ai/ofi/mns/bil/index-eng.asp.

[59] For more information please see http://www.ainc-inac.gc.ca/eng/1100100015942.

[60] Elections were held for the following organizations: United Native Nation in May 2010; Manitoba Métis Federation in June 2010; Métis Nation BC in August 2010; Congress of Aboriginal Peoples in October 2010; and Métis National Council in December 2010.

[61] For more information please see http://www.ainc-inac.gc.ca/eng/1307369952684.

[62] For more information, please see http://www.ainc-inac.gc.ca/ai/ofi/mrm/index-eng.asp.

[63] Objectively verifiable Métis identification systems are in development in the regions of British Columbia, Alberta, Saskatchewan, Manitoba and Ontario.

[64] Governance and Planning was not among the areas selected by the Treasury Board Secretariat to be assessed and rated under MAF VIII.

[65] Reflects planned spending in the department’s 2010-2011 Report on Plans and Priorities.

[66] These amounts are the result of timing differences at year-end between when a transaction affects authorities and when it is processed through the CRF. Amounts due from the CRF represent the net amount of cash that AANDC is entitled to draw from the CRF without further appropriations to discharge its liabilities.

[67] See 2010-2011 Part III – Departmental Performance Reports (DPR): Supplementary Information (Tables), http://www.tbs-sct.gc.ca/dpr-rmr/2010-2011/index-eng.asp.