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Section III – Supplementary Information

Table 1: Comparison of Departmental Planned Versus Actual Spending (as per the Existing Program Activity Architecture)

The table that follows offers a comparison of SWC's main estimates, planned spending, total authorities, and actual spending for fiscal year 2006–2007, plus historical figures for actual spending for fiscal years 2004–2005 and 2005–2006, using the Program Activity Architecture that was introduced in 2004–2005. Resources presented at the program activity level may overlap with more than one program activity.

Program activity	($ millions)
	2004–2005	2005–2006	2006–2007
	Actual	Actual	Main estimates	Planned spending a	Total authorities b	Actual
Promote equitable public policy
	3.1	4.0	2.6	2.6	2.7	1.8
Build knowledge and organizational capacity on gender equality
	19.9	20.4	22.0	22.2	22.5	22.2
Total
	23.0	24.4	24.6	24.8	25.2	24.0
Less: Non-respendable revenue
Plus: Cost of services received without charge c
Total departmental spending
	24.1	26.0	26.2	26.4	26.8	25.6
Full time equivalents
	115	125	131	131	131	93

^a   In 2006–2007, SWC's total main estimates were $24.6 million. This was revised to a total budget available for use (that is, planned spending) of $24.8 million to reflect an increase of $0.2 million in grant funding received under a memorandum of understanding between Canadian Heritage and SWC regarding the implementation of the interdepartmental partnership with official languages communities.

^b   In comparison with planned spending, the total authorities include an increase of $0.4 million related to the 2005–2006 eligible operating budget carry-forward, and adjustments for collective agreements, government-wide procurement savings, additional grants and contributions funding (regarding the Memorandum of Understanding between Canadian Heritage and SWC regarding the implementation of the interdepartmental partnership with official languages communities), and employee benefits plan for a total net increase of $0.6 million.

^c   The $1.6 million in services received without charge during 2006–2007 includes accommodation provided by Public Works and Government Services Canada and contributions covering SWC's share of employee insurance premiums and expenditures paid by the Treasury Board Secretariat ($0.7 million).

Table 2: Use of Resources by Program Activities

The table that follows provides information on how resources are used by SWC's program activities for 2006–2007, in comparison with the resources voted by Parliament.

	2006–2007 a ($ millions)
		Budgetary
Outcome/program activity b	FTEs c	Operating	Grants	Contributions and other transfer payments	Total: Gross budgetary expendi­tures	Total: Net budgetary expendi­tures	Total
Gender equality and the full participation of women in the economic, social, cultural and political life of Canada.
1. Promote equitable public policy
	23	2.6	–	–	2.6	2.6	2.6
	23	2.6	–	–	2.6	2.6	2.6
	23	2.7	–	–	2.7	2.7	2.7
	10	1.8	–	–	1.8	1.8	1.8
2. Build knowledge and organizational capacity on gender equality
	108	10.2	10.8	1.0	22.0	22.0	22.0
	108	10.2	11.0	1.0	22.2	22.2	22.2
	108	10.7	10.8	1.0	22.5	22.5	22.5
	83	10.6	10.6	1.0	22.2	22.2	22.2
Main estimates	131	12.8	10.8	1.0	24.6	24.6	24.6
Total planned	131	12.8	11.0	1.0	24.8	24.8	24.8
Total authorities	131	13.4	10.8	1.0	25.2	25.2	25.2
Total actuals	93	12.4	10.6	1.0	24.0	24.0	24.0

^a   Roman font denotes main estimates and planned spending; italic font denotes total authorities (main, supplementary estimates and other adjustments); bold font denotes actual expenditures.

^b   Main estimates, total planned spending, total authorities and actual expenditures are presented for each program activity in consideration of SWC's Program Activity Architecture; resources are estimated and may span more than one program activity.

^c   Refer to the organizational chart as reported in SWC's 2006–2007 Report on Plans and Priorities, for planned FTEs. Based on SWC records, the actual FTE count represents employees who worked the entire year and a prorated count for those who worked less than a year.

Table 3: Voted and Statutory Items

The table that follows explains how Parliament votes resources for SWC.

Vote or statutory item	Truncated vote or statutory wording	2006–2007
		Main estimates	Planned spending	Total authorities	Total actuals
110	Operating expenditures	11.5	11.5	12.1	11.1
115	Grants and contributions	11.8	12.0	11.8	11.6
(S)	Contributions to employee benefit plans	1.3	1.3	1.3	1.3
	TOTAL	24.6	24.8	25.2	24.0

Table 4: Services Received Without Charge

The table that follows shows services received without charge by SWC.

2006–2007	($ millions)
Accommodation provided by Public Works and Government Services Canada	0.9
Contributions covering SWC's share of employee's insurance premiums and expenditures paid by Treasury Board Secretariat (8%)	0.7
Salary and associated expenditures of legal services provided by the Department of Justice a	0.0
Total 2005–2006 services received without charge	1.6

^a   Salary and associated expenditures of legal services provided by the Department of Justice totalled $15,000 in 2006–2007.

Table 5: User Fees

A. User fee		Fees for processing access requests made under the Access to Information Act
	Fee type	Other products and services
	Fee-setting authority	Access to Information Act
	Date last modified	1992
2006–2007	Forecast revenue ($)	0
	Actual revenue ($)	145
	Full cost ($)	105,800
	Performance standard a	Response is to be provided within 30 days of receipt of the request. The response time may be extended, pursuant to section 9 of the Act. Notice of an extension is to be provided within 30 days of receipt of the request. The Access to Information Act provides further details: http://laws.justice.gc.ca/en/showtdm/cs/A-1
	Performance results a	SWC responded to 19 access to information requests and 26 consultations from other government departments. SWC routinely waives fees in accordance with Treasury Board Secretariat guidelines
Planning years	Fiscal year	2007–2008	2008–2009	2009–2010
	Forecast revenue ($)	0	0	0
	Estimated full cost ($)	0	0	0
B. Date last modified		N/A
C. Other information		SWC collects user fees for information requests in accordance with the Access to Information Act. The total user fees collected in 2006–2007 included application, preparation, and search fees

^a   According to prevailing legal opinion, where the corresponding fee introduction or most recent modification occurred before March 31, 2004:

• the performance standard, if provided, may not have received parliamentary review;
• the performance standards, if provided, may not respect all establishment requirements under the User Fees Act (for example, international comparison, independent complaint address); and
• the performance result, if provided, is not legally bound to section 5.1 of the User Fees Act regarding fee reductions for unachieved performance.

Table 6: Policy on Service Standards for External Fees

In November 2004, Treasury Board ministers approved the Policy on Service Standards for External Fees. The Policy requires departments to report on the establishment of service standards for all external fees charged on a non-contractual basis. This policy applies to the fees charged for the processing of access requests filed under the Access to Information Act.

A. External fee	Fees for processing access requests made under the Access to Information Act (ATIA)
Service standard a	Response is to be provided within 30 days of receipt of the request. The response time may be extended, pursuant to section 9 of the ATIA. Notice of an extension is to be provided within 30 days of receipt of the request. The ATIA provides further details: visit http://laws.justice.gc.ca/en/showtdm/cs/A-1
Performance result a	SWC did its utmost to respond to the access to information requests in a timely, accurate, and efficient manner: 37% of the requests were processed within 30 days; 26% were the object of an extension sent within 30 days after receipt of the request; 63% of the access requests were processed after the 30 legislated days.
Stakeholder consultation	The service standard is established by the ATIA and associated Regulations. Consultations with stakeholders were undertaken by the Department of Justice and the Treasury Board Secretariat for amendments that occurred in 1986 and 1992.

^a   As established pursuant to the Policy on Service Standards for External Fees,

• service standards may not have received parliamentary review;
• service standards may not respect all performance standard establishment requirements under the User Fees Act (for example, international comparison, independent complaint address); and
• performance results are not legally subject to section 5.1 of the User Fees Act regarding fee reductions for unachieved performance.

Table 7: Transfer Payments Program (TPP)

The tables that follow summarize SWC's transfer payments at the program activity level.

Women's Program (voted)
Start Date: 1973	End Date: ongoing	Total 2006–2007 Funding: $10.8M
Description: From April to September 2006 inclusive
Description: The mandate of the WP is to provide technical and financial support to women's organizations and other partners seeking to advance equality for women by addressing women's economic, social, political and legal situation. Objectives: 1. To promote policies and programs within key institutions that take into account gender implications and the diversity of women's perspectives, and enable women to take part in decision-making processes; 2. To facilitate the involvement of women's organizations in the public-policy process; 3. To increase public understanding toward encouraging action on women's equality issues; and 4. To enhance the effectiveness of the work of women's organizations to improve the situation of women. Outcomes: Key institutions have integrated the diversity of women's perspectives in policies and programs. Government and publicly elected bodies have integrated the diversity of women's perspectives in public policies. Expected results: Women participate in decision-making processes. Public understands and supports women's equality issues. Women's organizations take effective action to advance women's equality issues.
Achieved results or progress made: Please refer to sub-activity 2.2 for details on key accomplishments.

Table 7: Transfer Payments Program (cont'd)

	2004–2005	2005–2006	2006–2007
Program activity	Actual	Actual	Planned spending a	Total authorities	Actual	Variance
Build knowledge and organizational capacity on gender equality
Total grants	10.8	11.0	11.0	10.8	10.6	0.4
Total for PA	10.8	11.0	11.0	10.8	10.6	0.4
Total TPP	10.8	11.0	11.0	10.8	10.6	0.4
Comments on variance: The variance of $0.4 million in comparing the total planned and actual costs consists of rounding to the nearest $0.1 million and a $0.3 million lapse in funding largely as a result of the rationalization of core functions following from an efficiency review performed by SWC during the last half of the fiscal year. The streamlining and consolidation of core functions will be completed in 2007–2008. This will enhance funding processes and practices, so as to increase efficiency and effectiveness in 2007–2008.
Progress in addressing 2005 evaluation recommendations: In its Management Response to the WP progress report regarding the 2005 WP evaluation report (which is mentioned earlier in this table), SWC committed to taking specific actions to address issues identified in performance measurement and reporting, program delivery and program integration within SWC. An implementation plan for the management response was subsequently developed to identify the key actions, the associated roles and responsibilities, and the timelines and deliverables. In 2006–2007, SWC took concrete steps to implement some of the key commitments, including: Results-based Management and Accountability Framework/Risk-Based Audit Frame-work (RMAF/RBAF): The WP Integrated RMAF/RBAF was developed to guide the implementation of required processes, control mechanisms, systems and Human Resources capacity for a efficient program delivery and effective performance management. The RMAF/RBAF is a tool to guide the implementation of the management commitments to addressing issues identified by the evaluation such as performance measurement, as well as others, including risk monitoring and mitigation, internal and recipient auditing, evaluation and reporting responsibilities. In 2008–2009, following its application for one year, the Integrated RMAF/RBAF will be reviewed to ensure that the appropriate data collection and analysis tools are in place, to refine activity and output measurements, and to address any outstanding issues related to the Performance Measurement Framework. Outcome database: SWC has invested considerable resources to address the lack of robust data needed to report on program performance. This Outcome Database is scheduled for piloting and application in 2007–2008. It will greatly enhance the program's capacity to collect and analyze data, to report on program performance, and to address a major information need. Recipient reporting: In response to the recommendation of the evaluation, SWC also took steps to enhance recipient accountability with regard to reporting by introducing a 10% holdback of payments to ensure that funding recipients fulfill final reporting requirements. In addition, a timeline has been set for the receipt of close out assessment forms, tools used to collect data at a project level and evaluation of program performance within a given fiscal year.

^a   2006–2007 planned spending for this transfer payment reflects figures reported in SWC's 2006–2007 Report on Plans and Priorities: it includes $0.1 million in additional funding in grants and contributions related to the Memorandum of Understanding with Canadian Heritage regarding the implementation of the interdepartmental partnership with the official languages communities. Figures also reflect 50% of the funding for the development of the Agenda for Gender Equality (AGE)–that is, $1.0 million received annually since 2000–2001, an additional $0.75 million received annually as of 2001–2002, and an additional final annual increase of $0.75 million from 2002–2003 until 2006–2007. Cumulatively, the annual budget available from AGE for transfer payments was $1.0 million in 2000–2001, $1.75 million in 2001–2002, and $2.5 million 2002–2003 until 2006–2007.

Table 7: Transfer Payments Program (cont'd)

Sisters-in-Spirit Initiative
Start date: May 2005		End date: March 31, 2010				Total 2006–2007 funding: $1.0 million
Description: The Sisters-in-Spirit Initiative will complement ongoing government activities and lead to results that improve the situation of Aboriginal women including: research to assess the extent and causes of the violence and to monitor trends; increased knowledge and understanding on the part of policy-makers and stakeholders of the disadvantages and violence facing Aboriginal women; the development of tools to address racialized and sexualized violence and its root causes; informing policy direction and development focused on racialized and sexualized violence and better service delivery to assist Aboriginal women and their communities; and sustainability to address related issues.
Objectives, expected results, and outcomes: The Sisters-in-Spirit initiative will make a strong contribution to federal efforts by going beyond the focus on family violence to address racialized and sexualized violence against Aboriginal women, to determine its root causes and to inform policy direction and development.
Achieved results or progress made: SWC supported the work of Native Women's Association of Canada (NWAC) with other Aboriginal organizations and the federal government on activities aimed at determining the actual number of missing and murdered Aboriginal women, understanding the root causes of racialized and sexualized violence, and implementing programs, services and practices aimed at reducing and ultimately eliminating violence against Aboriginal women. SWC also worked with its provincial/territorial partners to implement these same goals. SWC helped develop collaborative strategic plans with federal partners, consulted key informants and provided advisory services to NWAC. SWC sought to enhance the capacity of NWAC and other Aboriginal organizations to participate in developing policies to combat violence against Aboriginal women through the Sisters-in-Spirit Joint Interdepartmental Working Group.
	2004–2005		2005–2006	2006–2007
Program activity	Actual		Actual	Planned spending a	Total authorities		Actual	Variance
Build knowledge and organizational capacity on gender equality
Total contributions	n/a		1.0		1.0		1.0	0
Total for PA	n/a		1.0		1.0		1.0	0
Total TPP	n/a		1.0		1.0		1.0	0
Comments on variance: N/A
Significant Audit and Evaluation Findings and URL(s) to Last Audit and/or Evaluation: The Sisters-in-Spirit independent management audit performed in the early part of 2007–2008 confirmed that the initiative by NWAC was conducted in compliance with the terms stipulated in the contribution agreement from SWC from September 15 to December 15, 2006.

Table 8: Financial Statements of Departments and Agencies (Including Agents of Parliament) and Revolving Funds Financial Statements

The financial statements are prepared in accordance with accrual accounting principles. The unaudited supplementary information presented in the financial tables in the DPR is prepared on a modified cash basis of accounting in order to be consistent with appropriations-based reporting. Note 3(a) on page 38 reconciles these two accounting methods.

Statement of Management Responsibility (Unaudited)

Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2007, and all information contained in these statements rests with management. These financial statements have been prepared by management in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.

Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management's best estimates and judgment and gives due consideration to materiality. To fulfil its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the department's financial transactions. Financial information submitted to the Public Accounts of Canada and included in the department'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 department.

The financial statements of the Department have not been audited.

Clare Beckton Co-ordinator, Status of Women Canada		Cindy Paquette Director, Corporate Services
Date		Date

Table 8: Financial Statements (cont'd)

Statement of Operations (Unaudited)

	2007			2006
for the year ended March 31 (in dollars)	Build knowledge and organizational capacity on gender equality	Promote equitable public policy	Total	(Restated– Note 9) Total
Expenses
Transfer payments
Payments to provincial non-profit organizations	7,310,743	0	7,310,743	6,821,153
Payments to national organizations	4,302,325	0	4,302,325	4,447,699
	11,613,068	0	11,613,068	11,268,852
Operating expenses
Salaries and employee benefits	7,887,219	1,697,991	9,585,210	10,216,935
Professional and special services	1,417,507	229,959	1,647,466	1,981,901
Travel and relocation	261,138	68,560	329,698	674,124
Accommodation	817,887	175,294	993,181	900,000
Information	358,441	16,003	374,444	422,657
Communication	238,719	29,258	267,977	271,036
Amortization	75,289	14,685	89,974	187,048
Repairs	131,370	24,323	155,693	134,369
Equipment rentals	50,783	12,218	63,001	102,979
Utilities, material and supplies	(1,048)	6,018	4,970	43,509
Equipment	13,548	2,100	15,648	21,152
Miscellaneous	803	143	946	505
	11,251,656	2,276,552	13,528,208	14,956,215
	22,864,724	2,276,552	25,141,276	26,225,067
Revenues
Proceeds from the disposal of Crown assets	78	15	93	0
	78	15	93	0
Net cost of operations	22,864,646	2,276,537	25,141,183	26,225,067

The accompanying notes form an integral part of these financial statements.

Table 8: Financial Statements (cont'd)

Statement of Financial Position (Unaudited)

as at March 31	2007	2006
(in dollars)		(Restated – Note 9)
Assets
Financial assets
Accounts receivable and advances (Note 4)	108,102	210,901
Non-financial assets
Tangible capital assets (Note 5)	99,031	114,718
	99,031	114,718
	207,133	325,619
Liabilities and equity of Canada
Liabilities
Accounts payable and accrued liabilities	2,603,065	625,437
Vacation pay and compensatory leave (Note 6)	333,046	445,178
Employee severance benefits (Note 7)	1,438,018	1,794,814
	4,374,129	2,865,429
Equity of Canada	(4,166,996)	(2,539,810)
	207,133	325,619

The accompanying notes form an integral part of these financial statements.

Statement of Equity (Unaudited)

for the year ended March 31	2007	2006
(in dollars)		(Restated – Note 9)
Equity of Canada, beginning of year	(2,539,810)	(2,537,326)
Net cost of operations	(25,141,183)	(26,225,067)
Current year appropriations used (Note 3)	24,048,520	24,368,196
Revenue not available for spending	(93)	0
Change in net position in the Consolidated Revenue Fund (Note 3)	(2,105,835)	349,680
Services provided without charge by other government departments (Note 8)	1,571,405	1,504,707
Equity of Canada, end of year	(4,166,996)	(2,539,810)

The accompanying notes form an integral part of these financial statements.

Table 8: Financial Statements (cont'd)

Statement of Cash Flow (Unaudited)

for the year ended March 31	2007	2006
(in dollars)		(Restated – Note 9)
Operating activities
Net cost of operations	25,141,183	26,225,067
Non-cash items:
Amortization of tangible capital assets	(89,974)	(187,048)
Services provided without charge by other government departments (Note 8)	(1,571,405)	(1,504,707)
Variations in Statement of Financial Position:
Decrease (increase) in liabilities	(1,508,700)	104,378
Increase in prepaid expenses	0	0
Increase (decrease) in accounts receivable and advances	(102,799)	17,662
	21,868,305	24,655,352
Capital investment activities
Acquisitions of tangible capital assets (Note 5)	74,287	62,524
	74,287	62,524
Financing activities
Net cash provided by Government of Canada	(21,942,592)	(24,717,876)
	(21,942,592)	(24,717,876)
Net cash used	0	0

The accompanying notes form an integral part of these financial statements.

Notes to the Financial Statements (Unaudited)

1. Authority and purpose

Status of Women Canada (SWC) was established by the Government of Canada in 1976 to "co-ordinate policy with respect to the status of women and administer related program" (Order in Council 1976-779). The mandate of SWC is further guided by the Canadian Charter of Rights and Freedoms , as well as by Canada's adherence to the Convention on the Elimination of All Forms of Discrimination against Women and its renewed commitment to implement the United Nations' Beijing Platform for Action (1995 and 2005). SWC plays a key role in fulfilling the Government of Canada's commitment to building a society that is inclusive and respectful of all Canadians by promoting equitable public policy and building knowledge and organizational capacity on gender equality. We promote equality and the full participation of girls and women in Canada.

Strategic outcome: Gender equality and the full participation of women in the economic, social, cultural and political life of Canada. To achieve real progress on gender equality, SWC is firmly committed to consulting and acting in partnership with non-government organizations, provincial and territorial governments, researchers, the private sector, foreign governments and international organizations.

Program activities:

• Promote equitable public policy: by focussing on horizontal work across government and with other orders of government. Its goal is to influence the development of policies, legislation, research, programs, and services that respond to the diversity of women's perspectives and realities.
• Build knowledge and organizational capacity on gender equality: by focussing on developing the knowledge and capacity of a number of stakeholders so they are better informed and able to address gender-based issues of significance to Canadian society in a coordinated manner.

2. Significant accounting policies

The financial statements have been prepared in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.

Significant accounting policies are as follows:

(a) Parliamentary appropriations
The department is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the department do not parallel financial reporting according to generally accepted accounting principles since appropriations are primarily based 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 3 provides a high-level reconciliation between the bases of reporting.

(b) Net Cash Provided by Government
The department operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the department is deposited to the CRF and all cash disbursements made by the department are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements including transactions between departments of the federal government.

(c) Change in net position in the Consolidated Revenue Fund
The change in net position in the Consolidated Revenue Fund is the difference between the net cash provided by Government and appropriations used in a year, excluding the amount of non respendable revenue recorded by the department. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.

(d) Revenues
Revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues.

(e) Expenses
Expenses are recorded on the accrual basis:

• Grants are recognized in the year in which the conditions for payment are met. In the case of grants which do not form part of an existing program, the expense is recognized when the Government announces a decision to make a non-recurring transfer, provided the enabling legislation or authorization for payment receives parliamentary approval prior to the completion of the financial statements.
• Contributions are recognized in the year in which the recipient has met the eligibility criteria or fulfilled the terms of a contractual transfer agreement.
• Vacation pay and compensatory leave are expensed as the benefits accrue to employees under their respective terms of employment.
• Services provided without charge by other government departments for accommodation, the employer's contribution to the health and dental insurance plans and legal services are recorded as operating expenses at their estimated cost.

(f) Employee future benefits

1. Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer plan administered by the Government of Canada. The department's contributions to the Plan are charged to expenses in the year incurred and represent the total obligation to the Plan. Current legislation does not require the department to make contributions for any actuarial deficiencies of the Plan.
2. Severance benefits: Employees are entitled to severance benefits under labour contracts or conditions of employment. These benefits are accrued as employees render the services necessary to earn them. The obligation relating to the benefits earned by employees is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government as a whole.

(g) Accounts receivable
Accounts receivable are stated at amounts expected to be ultimately realized; a provision is made for receivables where recovery is considered uncertain.

(h) Tangible capital assets
All tangible capital assets and leasehold improvements having an initial cost of $2,500 or more are recorded at their acquisition cost. The department does not capitalize intangibles, works of art and historical treasures that have cultural, aesthetic or historical value, assets located on Indian Reserves and museum collections.

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

Asset class	Amortization period
Machinery and equipment	3–5 years
Informatics hardware	3–5 years
Informatics purchased and developed software	3 years
Other equipment, including furniture	5 years

(i) Measurement uncertainty
The preparation of these financial statements in accordance with Treasury Board accounting policies, which are consistent with Canadian generally accepted accounting principles for the public sector, requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses reported in the financial statements. At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable. The most significant items where estimates are used are the liability for employee severance benefits and the useful life of tangible capital assets. Actual results could significantly differ from those estimated. Management's estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year they become known.

3. Parliamentary appropriations

The department receives most of its funding through annual Parliamentary appropriations. Items recognized in the statement of operations and the statement of financial position in one year may be funded through Parliamentary appropriations in prior, current or future years. Accordingly, the department has different net results of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:

(a) Reconciliation of net cost of operations to current year appropriations used:

(in dollars)	2007	2006
		(Restated – Note 9)
Net cost of operations	25,141,183	26,225,067
Adjustments for items affecting net cost of operations but not affecting appropriations:
Add (Less):
Services provided without charge by other government departments	(1,571,405)	(1,504,707)
Employee severance benefits	356,796	(211,973)
Amortization of tangible capital assets	(89,974)	(187,048)
Reversal/adjustments of previous year expenditures	57,434	48,188
Justice Canada charges	(12,893)	(22,658)
Allowance for vacation and compensatory leave	112,133	(41,197)
Revenue not available for spending	93	0
Other	(20,301)	0
	(1,168,117)	(1,919,395)
Adjustments for items not affecting net cost of operations but affecting appropriations:
Acquisitions of tangible capital assets	74,287	62,524
Variation in advances	1,167
	75,454	62,524
Current year appropriations used	24,048,520	24,368,196

(b) Appropriations provided and used:

(in dollars)	2007	2006
		(Restated – Note 9)
Operating expenditures–Vote 110	11,489,000	11,278,000
Supplementary Vote 110a	384,591	0
Grants and contributions–Vote 115	11,750,000	10,750,000
Grants and contributions–Vote 115a	1	0
Governor General's special warrants	0	1,314,150
Transfer from TB–Vote 5	115,815	227,184
Transfer from TB–Vote 15	119,000	0
	23,858,407	23,569,334
Lapsed appropriations	1,128,210	389,823
	22,730,197	23,179,511
Contributions to employee benefits plan	1,318,323	1,188,685
Current year appropriations used	24,048,520	24,368,196

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

(in dollars)	2007	2006
Net cash provided by Government	21,942,592	24,717,876
Revenue not available for spending	93	0
Change in net position in the Consolidated Revenue Fund
Reversal of expenditures related to Justice Canada	(12,893)	(22,658)
Reversal/adjustments of previous year expenditures	57,434	48,188
Variation in accounts receivable and advances	102,799	(17,662)
Variation in accounts payable and accrued liabilities	1,977,628	(357,548)
Other	(19,133)	0
	2,105,835	(349,680)
Current year appropriations used	24,048,520	24,368,196

4. Accounts receivable and advances

The following table presents details of accounts receivable and advances:

(in dollars)	2007	2006
Receivables from other Federal Government departments and agencies	83,657	209,101
Receivables from external parties	21,878	0
Employee advances	2,567	1,800
Other a	708,332	708,332
Allowance for doubtful accounts	(708,332)	(708,332)
	108,102	210,901

^a   SWC has the approval and legal authority to make grants and contribution payments. As the spending authority applied to grants at the time the payment of $0.7 million was made, an accounting adjustment is required. Hence, an allowance for doubtful accounts of equivalent value was created.

5. Tangible capital assets

Cost (in dollars)	Opening balance	Acquisitions	Disposals and write-offs	Closing balance
Machinery and equipment	24,327	906	0	25,233
Informatics hardware	804,019	36,645	0	840,664
Informatics purchased and developed software	224,675	24,313	0	248,988
Other equipment, including furniture	251,215	12,423	0	263,638
	1,304,236	74,287	0	1,378,523
Accumulated amortization (in dollars)	Opening balance	Amortization	Disposals and write-offs	Closing balance
Machinery and equipment	21,386	2,017	0	23,403
Informatics hardware	728,395	43,387	0	771,782
Informatics purchased and developed software	213,150	8,048	0	221,198
Other equipment, including furniture	226,587	36,522	0	263,109
	1,189,518	89,974	0	1,279,492
Net book value	114,718	-	0	99,031

6. Vacation pay and compensatory leave

(in dollars)	2007	2006
		(Restated – Note 9)
Allowance for vacation	323,669	419,558
Allowance for compensatory leave	9,377	25,620
	333,046	445,178

7. Employee benefits

(a) Pension benefits:
The department's employees participate in the Public Service Pension Plan, which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Québec Pension Plans benefits and they are indexed to inflation.

Both the employees and the department contribute to the cost of the Plan. The 2006–07 expense amounts to $971,604 ($879,626 in 2005–06), which represents approximately 2.2 times (2.6 in 2005–06) the contributions by employees.

The department's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.

(b) Severance benefits:
The department provides severance benefits to its employees based on eligibility, years of service and final salary. These severance benefits are not pre-funded. Benefits will be paid from future appropriations. Information about the severance benefits, measured as at March 31, is as follows:

(in dollars)	2007	2006
Accrued benefit obligation, beginning of year	1,794,814	1,582,841
Expense for the year	(1,059,175)	211,787
Benefits paid during the year	702,379	186
	1,438,018	1,794,814

8. Related party transactions

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

(a) Services provided without charge by other government departments:
During the year the department received without charge from other departments, accommodation, the employer's contribution to the health and dental insurance plans, and legal services. These services without charge have been recognized in the department's Statement of Operations as follows:

(in dollars)	2007	2006
		(Restated – Note 9)
Accommodation	993,181	900,000
Employer's contribution to the health and dental insurance plans	563,472	600,000
Legal services	14,752	4,707
	1,571,405	1,504,707

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 and audit services provided by the Office of the Auditor General, are not included as an expense in the department's Statement of Operations.

(b) Payables and receivables outstanding at year-end with related parties:

(in dollars)	2007	2006
Accounts receivable with other government departments and agencies	83,657	209,101
Accounts payable to other government departments and agencies	19,015	11,077

9. Adjustments to prior year's results

a) In 2006–2007, the department reviewed the amount presented as services received without charge from other government departments for 2005–2006. Consequently, the comparative financial statements presented for the year ended March 31, 2006 have been restated. The effect of this adjustment is presented in the table below.

b) In 2006–07, the department reviewed the liability for vacation pay and compensatory leave. Consequently, the comparative financial statements presented for the year ended March 31, 2006 have been restated. The effect of this adjustment is presented in the table below:

(in dollars)	As previously stated	Effect of the adjustments		Revised amounts
		9(a)	9(b)
Statement of financial position
Vacation pay and compensatory leave	0	–	445,178	445,178
Equity	(2,094,632)	–	(445,178)	(2,539,810)
Statement of operations
Salaries and employee benefits	10,175,738	–	41,197	10,216,935
Professional and special services	1,977,194	4,707	–	1,981,901
Accommodation	500,000	400,000	–	900,000
Net cost of operations	25,779,163	404,707	41,197	26,225,067
Statement of equity
Equity of Canada, beginning of year	(2,133,345)	–	(403,981)	(2,537,326)
Net cost of operations	(25,779,163)	(404,707)	(41,197)	(26,225,067)
Services provided without charge by other government departments	1,100,000	404,707	–	1,504,707
Equity of Canada, end of year	(2,094,632)	–	(445,178)	(2,539,810)
Statement of cash flow
Net cost of operations	25,779,163	404,707	41,197	26,225,067
Services provided without charge by other government departments	(1,100,000)	(404,707)	–	(1,504,707)
Decrease in liabilities	145,575	–	(41,197)	104,378
Note 3a
Services provided without charge by other government departments	(1,100,000)	(404,707)	–	(1,504,707)
Allowance for vacation and compensatory leave	0	–	41,197	41,197
Note 6
Allowance for vacation	0		419,558	419,558
Allowance for compensatory leave	0		25,620	25,620
Note 8
Accommodation	500,000	400,000		900,000
Legal services	0	4,707		4,707
Services provided without charge by other government departments	(1,100,000)	(404,707)		(1,504,707)

10. Comparative information

Some of the previous year's comparative figures have been corrected to reflect transcription mistakes and reclassified to conform to the current year's presentation.

Table 9: Response to Parliamentary Committees, and Audits and Evaluations for 2006–2007

Response to Parliamentary Committees

In May 2006, the Standing Committee on the Status of Women re-tabled two reports: 1. Funding through the Women's Program: Women's Groups Speak Out The ten recommendations outlined in this report focus on making improvements to the Women's Program (WP) at SWC. In particular, the recommendations call on the federal government to increase funding to the WP, including an introduction of mixed funding models and an engagement of equality-seeking organizations to determine future directions for the WP. The Government Response to the report can be accessed at: http://cmte.parl.gc.ca/cmte/CommitteePublication.aspx?COM=10477&Lang=1&SourceId=171838 2. Gender-Based Analysis: Building Blocks for Success There are nine main recommendations in the report, the majority of which are aimed at the three central agencies: Privy Council Office (PCO), Treasury Board Secretariat (TBS) and Department of Finance (DoF) and which focus largely on the issue of coordination and enforcement of accountability mechanisms for GBA. Further recommendations were directed to Status of Women Canada (SWC) to evaluate existing GBA accountability mechanisms and engage equality-seeking organizations in the development of a new gender equality plan; and, to individual departments to conduct GBA and create departmental structures in support of GBA. The Government Response to the report can be accessed at: http://cmte.parl.gc.ca/cmte/CommitteePublication.aspx?COM=10477&Lang=1&SourceId=171841

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

SWC was not referred to in either reports (and only as an example in the 2006 annual report of the Official Languages Commissioner) hence no recommendations were received nor response, required.

External Audits

Given there were no known critical issues to address and considering the status of flux in which the organization was finding itself in 2006–2007, SWC did not commission, nor was involved in, external audits during the period.

Internal Audits or Evaluations

Audits: The single audit that involved SWC in 2006–2007 was the horizontal review of a number of smaller federal organizations and was conducted by the Office of the Comptroller General (OCG) on travel and hospitality costs. SWC plans to carefully consider recommendations (if any) which may flow out of the assessment once the OCG has communicated them. The Sisters-in-Spirit independent Management Audit performed in the early part of 2007–2008 confirmed that the initiative by NWAC was conducted in compliance with the terms stipulated in the contribution agreement from SWC from September 15 to December 15, 2006. Evaluations: Given there were no new known critical issues to address and considering the status of flux in which the organization was finding itself in 2006–2007, evaluation efforts were invested mostly in the development of an integrated RMAF/RBAF for the redesigned Women's Program and in discussing the basis for a corporate performance framework. No external evaluation was undertaken during the period.

Table 10: Travel Policies

The Secretariat's travel policies include two separate policies:

• the Treasury Board of Canada Secretariat Special Travel Authorities, and
• the Treasury Board of Canada Secretariat Travel Directive, Rates and Allowances.

The Secretariat's Special Travel Authorities outlines travel provisions pertaining to ministers and their exempt staff, as well as members of Parliament, deputy ministers, Governor-in-Council appointees, and executives. This authority also outlines the principles guiding heads of departments in the exercise of discretion concerning their business travel expenses.

The Secretariat's Travel Directive and the Rates and Allowances serve as a benchmark for the Special Travel Authorities and apply to public service employees, exempt staff, and other persons traveling on official government business unless their travel is governed by another authority.

SWC uses the Secretariat's travel policy parameters and follows and informs its staff of changes in a timely manner.

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