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Section III: Supplementary Information

Organizational Information

Treasury Board of Canada Secretariat Organization

Table 1: Comparison of Planned to Actual Spending (including Full-Time Equivalents)

			2006–07
($ thousands)	2004–05 Actual	2005–06 Actual	Main Estimates	Planned Spending	Total Authorities	Actual
Program Activity
Management and Expenditure Performance	119,134	131,202	129,512	134,649	142,470	138,797
Comptrollership	22,553	23,259	41,894	41,711	43,898	32,580
Centrally Managed Funds¹	1,433,386	1,423,799	2,426,820	2,427,986	2,281,742	1,537,987
Revitalization of the Toronto Waterfront²	-	-	-	-	115,937	35,049

Total	1,575,073	1,578,260	2,598,226	2,604,346	2,584,047	1,744,413

Less: Non-respendable Revenue	(10,513)	(11,909)	-	(10,000)	(26,935)	(26,935)
Plus: Cost of services received without charge	12,395	12,672	-	11,500	12,550	12,550

Net Cost of the Secretariat	1,576,955	1,579,023	2,598,226	2,605,846	2,569,662	1,730,027

Full-time Equivalents	996	1,048	1,341	1,351	1,385	1,179

1. Total Authorities for Centrally Managed Funds include Secretariat Votes 5, 10, and 20, as well as other statutory votes related to public service pension and benefits. Votes 5 and 10 are special TB Votes that consist of funds used to supplement other appropriations. These transfers reduce the Secretariat's Authorities, and the departmental performance reports of recipient departments and agencies report an increase in Authorities, as well as actual expenditures. 2. In accordance with the February 6, 2006, changes in ministers' responsibilities, this authority was transferred from Citizenship and Immigration Canada to the Treasury Board of Canada Secretariat through the 2006–07 Supplementary Estimates. Subsequently, in accordance with the January 4, 2007, changes in ministers' responsibilities, this authority will be transferred from the Treasury Board of Canada Secretariat to Environment Canada through the 2007–08 Supplementary Estimates.

Table 2: Resources by Program Activity

($ thousands)

2006–07
Program Activity	Budgetary
Program Activity	Operating	Contributions and other Transfer Payments	Total: Gross Budgetary Expenditures	Less: Respendable Revenues	Total: Net Budgetary Expenditures
Management and Expenditure Performance
Main Estimates	132,722	-	132,722	3,210	129,512
Planned Spending	137,859	-	137,859	3,210	134,649
Total Authorities	145,660	20	145,680	3,210	142,470
Actual Spending	141,511	20	141,531	2,734	138,797
Comptrollership
Main Estimates	41,894	-	41,894	-	41,894
Planned Spending	41,711	-	41,711	-	41,711
Total Authorities	43,668	230	43,898	-	43,898
Actual Spending	32,350	230	32,580	-	32,580
Centrally Managed Funds
Main Estimates	2,558,500	520	2,559,020	132,200	2,426,820
Planned Spending	2,559,666	520	2,560,186	132,200	2,427,986
Total Authorities	2,446,477	515	2,446,992	165,250	2,281,742
Actual Spending	1,702,899	338	1,703,237	165,250	1,537,987
Revitalization of the Toronto Waterfront¹
Main Estimates	-	-	-	-	-
Planned Spending	-	-	-	-	-
Total Authorities	1,194	114,743	115,937	-	115,937
Actual Spending	598	34,450	35,049	-	35,049

Total

Main Estimates	2,733,116	520	2,733,636	135,410	2,598,226
Planned Spending	2,739,236	520	2,739,756	135,410	2,604,346
Total Authorities	2,636,999	115,508	2,752,507	168,460	2,584,047
Actual Spending	1,877,359	35,038	1,912,397	167,984	1,744,413

1. In accordance with the February 6, 2006, changes in ministers' responsibilities, this authority was transferred from Citizenship and Immigration Canada to the Treasury Board of Canada Secretariat through the 2006–07 Supplementary Estimates. Subsequently, in accordance with the January 4, 2007, changes in ministers' responsibilities, this authority will be transferred from the Treasury Board of Canada Secretariat to Environment Canada through the 2007–08 Supplementary Estimates.

Table 3: Voted and Statutory Items

($ thousands)

		2006–07
Vote or Statutory Item	Truncated Vote or Statutory Wording	Main Estimates	Planned Spending	Total Authorities	Actual
1	Program Expenditures	150,649	155,434	177,738	156,963
2	Contributions¹	-	-	114,993	34,700
(S)	President of the Treasury Board—Salary and motor car allowance	73	73	73	73
(S)	Contributions to employee benefit plans	20,684	20,853	14,689	14,689
(S)	Spending proceeds from the disposal of surplus Crown assets	-	-	17	-
5	Government Contingencies²	750,000	750,000	594,031	-
10	Government-wide Initiatives³	13,000	10,220	3,503	-
15	Collective Bargaining⁴	-	-	-	-
20	Public Service Insurance⁵	1,663,800	1,667,746	1,666,846	1,525,831
(S)	Public Service Pension Adjustment Act	20	20	15	15
(S)	Unallocated employer contributions made under the Public Service Superannuation Act and other retirement acts and the Employment Insurance Act.	-	-	10,557	10,557
(S)	Payments for the pay equity settlement pursuant to section 30 of the Crown Liability and Proceedings Act	-	-	1,584	1,584

	Total Treasury Board of Canada Secretariat	2,598,226	2,604,346	2,584,047	1,744,413

1. In accordance with the February 6, 2006, changes in ministers' responsibilities, this authority was transferred from Citizenship and Immigration Canada to the Treasury Board of Canada Secretariat through the 2006–07 Supplementary Estimates. Subsequently, in accordance with the January 4, 2007, changes in ministers' responsibilities, this authority will be transferred from the Treasury Board of Canada Secretariat to Environment Canada through the 2007–08 Supplementary Estimates. 2. Vote 5, Government Contingencies, supplements other appropriations to provide the government with the flexibility to meet unforeseen expenditures until parliamentary approval can be obtained and to meet additional pay list costs, such as severance pay and parental benefits, that are not provided for in departmental estimates. These transfers reduce the Treasury Board of Canada Secretariat's Authorities, and the departmental performance reports of recipient departments and agencies show an increase in Authorities. 3. Vote 10, Government-wide Initiatives, supplements other appropriations in support of the implementation of strategic management initiatives in the public service of Canada. These transfers reduce the Treasury Board of Canada Secretariat's Authorities, and the departmental performance reports of recipient departments and agencies show an increase in Authorities. 4. Vote 15 supplements other appropriations to provide funding for the increased personnel costs of collective agreements between the Treasury Board and collective bargaining units representing public servants, as well as collective agreements signed by separate employers. Authorities are initially increased in Secretariat Vote 15 through Supplementary Estimates and then subsequently transferred to Operating Votes of recipient departments. 5. Vote 20, Public Service Insurance, covers the payment of the employer's share of health, income maintenance, and life insurance premiums; payments to or in respect of provincial health insurance plans; provincial payroll taxes; pension, benefit, and insurance plans for employees engaged locally outside Canada; and the return to certain employees of their share of the unemployment insurance premium reduction.

Table 4: Services Received Without Charge

($ thousands)	2006–07 Actual Spending
Accommodation provided by Public Works and Government Services Canada	9,211
Salary and associated expenditures of legal services provided by the Department of Justice Canada	3,338

Total 2006–07 Services received without charge	12,550

Table 5: Sources of Respendable and Non-respendable Revenue

Respendable Revenue

			2006–07
($ thousands)	Actual 2004–05	Actual 2005–06	Main Estimates	Planned Revenue	Total Authorities	Actual
Management and Expenditure Performance
Revenue related to the administration of the Public Service Superannuation Act (PSSA)¹	2,192	2,535	3,210	3,210	3,210	2,734
Comptrollership
Centrally Managed Funds
Revenue related to Public Service Insurance^2&3	174,235	157,726	132,200	132,200	165,250	165,250

Total Respendable Revenue	176,427	160,261	135,410	135,410	168,460	167,984

1. Respendable revenue is used to cover salaries and operating costs from Public Service Superannuation in respect of chargeable costs associated with administering the Public Service Superannuation Act. 2. Respendable revenue is used to cover health care insurance plan costs from revolving funds and from departments and agencies that pay for employee benefit plans from a non-statutory appropriation. The recovery is based on 8 per cent of the total monthly personnel costs. This account is also used to record the pensioner's share of Pensioners' Dental Services Plan (PDSP) contributions. 3. Planned revenue is forecast based on historical payroll costs. In accordance with government revenue respending policy, Total Authorities may be increased by up to 125 per cent of planned revenue to compensate for higher than forecast payroll costs. Any revenue above the 125 per cent is frozen and is deposited to the Consolidated Revenue Fund.

Non-respendable Revenue

			2006–07
($ thousands)	Actual 2004–05	Actual 2005–06	Main Estimates	Planned Revenue	Total Authorities	Actual
Recovery of health benefits costs in excess of respendable amount³	-	-	-	-	14,229	14,229
Revenue from parking fees⁴	10,512	11,168	-	10,000	11,325	11,325
External revenue from Access to Information requests	1	1	-	-	3	3
Revenue related to the administration of the Public Service Superannuation Act (PSSA)⁵	-	549	-	-	576	576
Refunds of previous years expenditures	-	157	-	-	772	772
Disciplinary penalties	-	33	-	-	18	18
Proceeds from the disposal of surplus Crown assets	-	-	-	-	10	10
Other	-	-	-	-	3	3

Total Non-respendable Revenue	10,513	11,909	-	10,000	26,935	26,935

4. This represents revenue from monthly remittances of parking fees from Health Canada and the Payroll System General Ledger. Parking fees are collected from public servants in government-owned or -leased facilities. As the Treasury Board of Canada Secretariat is responsible for the parking policy, it became the repository for the fees. 5. This represents the non-respendable revenue portion received from Public Service Annuation in respect of chargeable costs associated with administering the Public Service Superannuation Act, and covers the costs of employee benefit plans, health, and accommodation.

Table 6: Resource Requirements by Branch or Sector

2006–07
Organization ($ thousands)	Management and Expenditure Performance	Comptrollership	Centrally Managed Funds	Revitalization of the Toronto Waterfront	Total
Office of the Comptroller General
Planned Spending		28,065			28,065
Actual Spending		21,016			21,016
Expenditure Management Sector
Planned Spending	15,468¹		750,000		765,468
Actual Spending	22,636		-²		22,636
Labour Relations and Compensation Operations Branch
Planned Spending	10,386				10,386
Actual Spending	10,862				10,862
Pensions and Benefits Sector
Planned Spending	7,001		1,667,766		1,674,767
Actual Spending	7,293		1,525,831		1,533,125
Chief Information Officer Branch
Planned Spending	23,412				23,412
Actual Spending	24,581				24,581
Social and Cultural Sector
Planned Spending	4,887				4,887
Actual Spending	4,216				4,216
Economic Sector
Planned Spending	5,328				5,328
Actual Spending	4,442				4,442
Government Operations Sector
Planned Spending	9,342				9,342
Actual Spending	10,316				10,316
International, Security and Justice Sector
Planned Spending	5,248				5,248
Actual Spending	4,412				4,412
Other Sectors³
Planned Spending	4,237⁴				4,237
Actual Spending	10,484	849			11,333
Branches under Corporate Strategy and Services⁵
Planned Spending	49,340	13,646	10,220		73,206
Actual Spending	39,556	10,715	12,156	35,049	97,475

Total
Planned Spending	134,649	41,711	2,427,986	-	2,604,346
Actual Spending	138,797	32,580	1,537,987	35,049	1,744,413

1. Planned Spending did not include funding of $7.3 million received in Supplementary Estimates for the Expenditure Management Information System. 2. Vote 5 shows no actual expenditures because funds are transferred to other departments, reducing the Secretariat's Authorities. Funds totalling $156 million were transferred to other departments from Vote 5 in 2006–07 to cover pay list costs such as severance pay and parental benefits that are not provided for in departmental estimates. 3. Includes Regulatory Affairs, Corporate Administrative Shared Services, Transformation Alignment Office, Blue Ribbon Panel (Federal Accountability Act), and Climate Change Review. 4. Planned Spending did not include funding of $8.5 million received in Supplementary Estimates for the Corporate Administrative Shared Services Initiative. 5. Includes the President's Office, Secretary's Office, Associate Secretary's Office, Legal Services, Strategic Policy and Communications, Corporate Services, and other central costs.

Table 7-A: User Fees—User Fees Act
(Access to Information and Privacy Office, Treasury Board of Canada Secretariat)

				2006–07					Planning Years
A. User Fee	Fee Type	Fee-setting Authority	Date Last Modified	Forecast Revenue ($000)	Actual Revenue ($000)	Full Cost ($000)	Performance Standard	Performance Results	Fiscal Year	Forecast Revenue ($000)	Estimated Full Cost ($000)
Fees charges for the processing of access requests filed under the Access to Information Act	Other products and services	Access to Information Act (ATIA)	1992	1.8	2.4	384.1	Response provided within 30 days following receipt of request; the response time may be extended pursuant to section of the ATIA. Notice of extension to be sent within 30 days after receipt of request. The ATIA provides fuller details; see http://laws.justice.gc.ca/en/showtdm/cs/A-.	Statutory deadlines met 98% of the time	2007–08 2008–09 2009–10	2.0 2.2 2.3	400.0 410.0 420.0
				Subtotal (R) Subtotal (O) Total	Subtotal (R) Subtotal (O) Total	Subtotal (R) Subtotal (O) Total			Subtotal Subtotal Subtotal	2007–08 2008–09 2009–10 Total	2007–08 2008–09 2009–10 Total
B. Date Last Modified: N/A
C. Other Information It is the Department's practice to waive fees where the total owing per request amounts to less than $25.00, when the request has not been answered within the legislated time frames and additional costs would normally have been incurred, or there is a public interest in disclosure. There was a significant increase in the number of times fees were waived in 2006–07, due to the informal processing of monthly requests for the reports generated by the Coordination of Access to Information Requests System (CAIRS). It was also due to a new electronic disclosure service that we are now able to offer. In order to reduce costs and increase efficiency, documents released are occasionally provided on CD-ROM, which means that no reproduction fees are charged to the applicant.

Table 7-B : User Fees—Policy on Service Standards for External Fees

(Access to Information and Privacy Office, Treasury Board of Canada Secretariat)

Supplementary information on user fees can be found at
http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp.

Table 8: Details on Project Spending

Supplementary information on project spending can be found at
http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp.

Table 9: Details on Transfer Payment Programs (TPPs)

During the 2006–07 reporting period, the Secretariat was responsible for one TPP: the Toronto Waterfront Revitalization Initiative.

Supplementary Information on TPPs can be found at http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp.

Table 10: Financial Statements of Departments and Agencies (including Agents of Parliament)

Statement of Management Responsibility for Financial Statements

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 the management of the Treasury Board of Canada Secretariat. 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 Secretariat's financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada and included in the Secretariat'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 through careful selection, training, and development of qualified staff, through organizational arrangements that provide appropriate divisions of responsibility, and through communication programs aimed at ensuring that regulations, policies, standards, and managerial authorities are understood throughout the Secretariat.

The system of internal control is augmented by Internal Audit, which conducts periodic audits and reviews of different areas of the department's operations. In addition, the Chief Audit Executive has free access to the Audit Committee, which oversees management's responsibilities for maintaining adequate control systems and the quality of financial reporting, and which recommends the financial statements to the Secretary of the Treasury Board.

The financial statements of the Secretariat have not been audited.

The paper version was signed by		The paper version was signed by

Wayne G. Wouters Secretary of the Treasury Board Ottawa, Canada August 28, 2007		Coleen Volk Senior Financial Officer Ottawa, Canada August 28, 2007

Treasury Board of Canada Secretariat
Statement of Operations (Unaudited)
For the year ended March 31

($ thousands)

		2007	2006
EXPENSES (Note 5)
	Centrally Managed Funds (Note 4)	1,523,483	1,423,797
	Management and Expenditure Performance	150,428	147,180
	Comptrollership	35,974	25,117
	Revitalization of Toronto Waterfront	35,048	-

TOTAL EXPENSES		1,744,933	1,596,094

REVENUES (Note 6)
	Centrally Managed Funds	11,325	11,168
	Management and Expenditure Performance	3,336	3,695
	Comptrollership	7	79

TOTAL REVENUES		14,668	14,942

NET COST OF OPERATIONS		1,730,265	1,581,152

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

Treasury Board of Canada Secretariat
Statement of Financial Position (Unaudited)
As at March 31

($ thousands)

			2007	2006
ASSETS
Financial assets
	Accounts receivable (Note 7)		184,124	194,736
Non-financial assets
		Tangible capital assets (Note 8)	4,020	649

TOTAL ASSETS			188,144	195,385

LIABILITIES
	Accounts payable and accrued liabilities (Note 9)		598,190	385,233
	Vacation pay and compensatory leave		5,204	4,317
	Employee severance benefits (Note 10)		20,531	17,245

			623,925	406,795

EQUITY OF CANADA			(435,781)	(211,410)

TOTAL			188,144	195,385

Contingent liabilities (Note 11) The accompanying notes form an integral part of these financial statements.

Treasury Board of Canada Secretariat
Statement of Equity of Canada (Unaudited)
For the year ended March 31

($ thousands )

	2007	2006
Equity of Canada, beginning of year	(211,410)	(545,599)
Net cost of operations	(1,730,265)	(1,581,152)
Current year appropriations used (Note 3)	1,744,413	1,578,259
Revenue not available for spending	(26,163)	(12,400)
Change in net position in the Consolidated Revenue Fund (Note 3)	(224,906)	336,810
Services provided without charge (Note 12)	12,550	12,672

Equity of Canada, end of year	(435,781)	(211,410)

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

Treasury Board of Canada Secretariat
Statement of Cash Flow (Unaudited)
For the year ended March 31

($ thousands)

			2007	2006
Operating activities
Net cost of operations			1,730,265	1,581,152
Non-cash items:
	Amortization of tangible capital assets (Note 8)		(344)	(668)
	Gain on disposal of tangible capital asset		10	7
	Services provided without charge (Note 12)		(12,550)	(12,672)
Variations in Statement of Financial Position:
	Increase (decrease) in accounts receivable		(10,612)	111,459
	Decrease (increase) in accounts payable:
	Accounts payable and accrued liabilities		(212,957)	225,473
	Vacation pay and compensatory leave		(887)	36
	Employee severance benefits		(3,286)	(2,715)
	Decrease in deferred revenues		-	551

Cash used by operating activities			1,489,639	1,902,623

Capital investment activities
		Acquisition of tangible capital assets	3,893	53
		Transfer-in of tangible capital assets	26	-
		Proceeds from disposition of tangible capital assets	(214)	(7)

Cash used by capital investment activities			3,705	46

Financing activities
	Net cash provided by the Government of Canada		(1,493,344)	(1,902,669)

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

1. Authority and Objectives

Under the broad authority of sections 5 to 13 of the Financial Administration Act, the Treasury Board of Canada Secretariat supports the Treasury Board as a committee of ministers in its role as the general manager and employer of the public service. It is headed by a secretary, who reports to the president of the Treasury Board.

The mission of the Secretariat is to ensure that the rigorous stewardship of public resources achieves results for Canadians.

The core business of the Secretariat is currently organized into the following key areas of program activity:

a) Centrally Managed Funds

This program activity provides sound management and administration of central funds related to government contingencies; government-wide initiatives; and public service pensions, benefits, and insurance.

b) Management and Expenditure Performance

This program activity seeks to promote sound public management by defining clear and achievable management expectations for the use of resources, supporting collaborative labour relations, monitoring expenditure performance, aligning resources with government priorities, and reporting results to Parliament.

c) Comptrollership

This program activity aims to put in place effective audits, financial and management controls, and oversight and reporting mechanisms, and to provide assurance that value for money is being achieved through investments made with public funds.

Another activity was under the responsibility of the Secretariat for the 2006–07 fiscal year only:

d) Revitalization of the Toronto Waterfront

The Toronto Waterfront Revitalization Initiative (TWRI) is both an infrastructure and urban renewal investment. The purpose of the TWRI is to revitalize the Toronto waterfront through investments in both traditional city-building infrastructure, such as local transportation and sewers, and more contemporary urban development, including parks, green spaces, tourism-related facilities, and the redevelopment of underutilized post-industrial areas.

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 Secretariat is financed by the Government of Canada through parliamentary appropriations. Appropriations provided to the Secretariat 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 to these financial statements provides a high-level reconciliation between the bases of reporting.

b) Net cash provided by the Government of Canada

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

c) Change in net position in the Consolidated Revenue Fund

The change in net position in the CRF is the difference between net cash provided by the government and appropriations used in a year, excluding the amount of non-respendable revenue recorded by the Secretariat. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.

d) Revenues

Funds received from external parties for specified purposes are recorded upon receipt as deferred revenues. These revenues are recognized in the period in which the related expenses are incurred.

Other 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 that 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 and legal services are recorded as operating expenses at their estimated cost.

f) Government-wide employee benefits

Eligible public service employees participate in the Public Service Pension Plan sponsored by the Government of Canada. Contributions to the Plan for all departments and agencies, including additional contributions in respect of any actuarial deficiencies, are funded by the Secretariat as centrally managed funds, and they are expensed in the year incurred. The Secretariat recovers a portion of the pension contributions from other departments and agencies.

The Government of Canada also sponsors a variety of other benefit plans that the Secretariat is responsible for administering and/or fund through its centrally managed funds. These benefits are recognized to expenses when they become due. A portion of these benefits is also recovered from other departments and agencies.

For the pension benefits and other future employee benefits covered by these plans, actuarially determined liabilities and related disclosure are presented in the financial statements of the Government of Canada, the ultimate sponsor of these benefits. As administrator of the centrally managed funds, the Secretariat expenses these benefits or contributions as they become due and records no accruals for future benefits. This accounting treatment corresponds to the funding provided to the department through parliamentary appropriations.

g) Departmental employee future benefits

Pension benefits: Eligible employees of the Secretariat participate in the Public Service Pension Plan. The Secretariat's share of contributions pertaining to the current service cost of its employees is allocated to the expenses of the program activities of Management and Expenditure Performance, and Comptrollership in the year incurred.

Severance benefits: Employees are entitled to severance benefits, as provided for 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 of the Secretariat is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government of Canada as a whole.

h) Accounts receivable

Accounts receivable are stated at the amount expected to be ultimately realized. A provision is made for receivables where recovery is considered uncertain.

i) Tangible capital assets

All tangible capital assets having an initial cost of $10,000 or more are recorded at their acquisition cost. The Secretariat does not capitalize intangibles, works of art, and historical treasures that have cultural, aesthetic, or historical value. Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:

Asset class	Amortization period
Machinery and equipment	3 to 5 years
Motor vehicles	3 years
Leasehold improvements	Term of lease
Assets under construction	Once in service, in accordance with asset class

j) Contingent liabilities

Contingent liabilities are potential liabilities that may become actual liabilities when one or more future events occur or fail to occur. To the extent that it is likely that the future event will occur or will fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded. If the likelihood is not determinable or an amount cannot be reasonably estimated, the contingency is disclosed in the notes to the financial statements.

k) Measurement uncertainty

The preparation of these financial statements in accordance with Treasury Board accounting policies that 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 contingent liabilities, the liability for employee severance benefits, and the useful life of tangible capital assets. Actual results could differ significantly 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 Secretariat 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 a prior, current, or future year. Accordingly, the Secretariat has different net results of operations for the year on a funding basis than on an accrual basis. The differences are reconciled in the following tables:

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

		2007	Restated 2006
		($ thousands)
Net cost of operations	1,730,265		1,581,152
Adjustments for items affecting net cost of operations but not affecting appropriations:
Amortization of tangible capital assets	(344)		(668)
Gain on disposal of tangible capital assets	10		7
Services provided without charge	(12,550)		(12,672)
Vacation pay and compensatory leave	(887)		36
Employee severance benefits	(3,286)		(2,715)
Revenue not available for spending	26,153		12,400
Other	1,068		693

	10,164		(2,919)

Adjustments for items not affecting net cost of operations but affecting appropriations:
Advances	91		(27)
Acquisitions of tangible capital assets	3,893		53

	3,984		26

Current-year appropriations used	1,744,413		1,578,259

b) Appropriations provided and current-year appropriations used

			2007	2006
			($ thousands)
Voted authorities:
	Vote 1—Program expenditures	177,739		152,312
	Vote 2—Contributions	114,993
	Vote 5—Government contingencies	594,031		-
	Vote 10—Government-wide initiatives	3,503		-
	Vote 20—Public service insurance	1,666,846		1,653,700

		2,557,112		1,806,012

Statutory authorities:
President of the Treasury Board—salary and motor car allowance		73		72
Contributions to employee benefit plans		14,689		14,946
Payments under the Public Service Pension Adjustment Act		15		6
Payments for the pay equity settlement pursuant to section 30 of the Crown Liability and Proceedings Act		1,584		269
Unallocated employer contributions made under the Public Service Superannuation Act and other retirement acts, and the Employment Insurance Act		10,557		42,208
Spending of proceeds from the disposal of surplus Crown assets		17		-

		26,935		57,501

Lapsed authorities:
Vote 1—Program expenditures		(20,775)		(12,870)
Vote 2—Contributions		(80,293)
Vote 5—Government contingencies		(594,031)		-
Vote 10—Government-wide initiatives		(3,503)		-
Vote 20—Public service insurance		(141,015)		(272,384)
Spending of proceeds from the disposal of surplus Crown assets		(17)		-

		(839,634)		(285,254)

Current-year appropriations used		1,744,413		1,578,259

c) Reconciliation of net cash provided by government to current-year appropriations used

		2007	Restated 2006
		($ thousands)
Net cash provided by government		1,493,344	1,902,669
Revenue not available for spending		26,163	12,400
Change in net position in the Consolidated Revenue Fund:
	Variation in accounts receivable	10,612	(111,459)
	Variation in accounts payable and accrued liabilities:
	Accounts payable and accrued liabilities	212,957	(225,473)
	Vacation pay and compensatory leave	887	(36)
	Other adjustments	450	158

		224,906	(336,810)

Current-year appropriations used		1,744,413	1,578,259

4. Centrally Managed Funds

The Government of Canada sponsors defined benefit pension plans covering substantially all employees. The Secretariat funds the employer's contributions to the Public Service Pension Plan and Retirement Compensation Arrangement, including additional contributions in respect of actuarial deficiencies.

The Secretariat also funds payments to or in respect of:

the employer's share of contributions to the Public Service Death Benefit Account;
the employer's share of Canada/Quebec Pension Plan contributions and Employment Insurance premiums;
the employer's share of health, disability, and life insurance premiums and related Quebec sales tax;
claims and related costs under the Public Service Dental Care Plan and the Pensioners' Dental Services Plan;
provincial payroll taxes;
pension, benefit, and insurance plans for employees engaged locally outside Canada by Canadian missions abroad; and
returns to certain employees of their share of the Employment Insurance premium reduction.

Generally, Public Service Pension Plan contributions, Public Service Death Benefit Account contributions, Canada/Quebec Pension Plan contributions, and Employment Insurance premiums are recovered from all departments, agencies, and revolving funds pro-rata, based on salaries and wages incurred. Contributions to health care plans are recovered from certain departments and agencies, and all revolving funds based on 7.5 per cent (8 per cent in 2006) of salaries and wages incurred.

A breakdown by major category is as follows:

	2007	2006
	($ thousands)
Expenses
Public Service Pension Plan and Retirement Compensation Arrangement contributions	2,110,191	2,235,456
Public Service Pension Plan and Retirement Compensation Arrangement contributions in respect of actuarial deficits	9,500	16,200
Public Service Death Benefit Account contributions	9,595	9,568
Canada/Quebec Pension Plan contributions	512,102	445,152
Employment Insurance premiums	236,083	296,490
Employment Insurance premium reduction	1,214	1,776
Quebec Parental Insurance Plan premiums	22,194	5,333
Public Service Health Care Plan premiums	549,845	495,080
Public Service Dental Care Plan claims	207,833	194,491
Pensioners' Dental Services Plan claims	94,562	77,077
Provincial health insurance plan premiums	36,511	38,812
Provincial payroll taxes	419,201	398,717
Group disability and life insurance premiums	313,791	288,736
Pension and other government employee benefits in respect of locally engaged staff employed in Canadian missions abroad	43,904	38,721
Pension and similar payments to former government employees	338	304
Miscellaneous special payments, e.g. court awards	1,584	269
Operating expenses	1,428	-

Total Expenses	4,569,876	4,542,182

Recoveries
Contributions to government employee benefit plans recovered from other government departments and agencies	2,866,914	2,960,659
Contributions to health care plans recovered from other government departments and agencies	138,051	112,626
Pensioners' contributions to the Pensioners' Dental Services Plan	41,428	45,100

Total Recoveries	3,046,393	3,118,385

Net Expenses	1,523,483	1,423,797

5. Expenses

The following table presents details of expenses by category:

	2007	2006
	($ thousands)
Transfer payments	34,700	87
Operating expenses:
Centrally Managed Funds (Note 4)	1,523,483	1,423,797
Departmental salary and employee benefits	119,339	103,915
Professional and special services	43,258	43,984
Accommodation	9,211	8,312
Transportation and telecommunications	5,002	4,514
Machinery and equipment	3,470	6,052
Repairs and maintenance	1,639	1,285
Information	1,481	1,286
Utilities, materiel, and supplies	1,478	1,249
Rentals	895	777
Other subsidies and payments	633	168
Amortization	344	668

Total operating expenses	1,710,233	1,596,007

Total Expenses	1,744,933	1,596,094

6. Revenues

		2007	2006
		($ thousands)
Parking fees	11,325		11,168
Recovery of pension administration costs	3,313		3,214
Other revenues	30		560

Total Revenues	14,668		14,942

7. Accounts Receivable

The following table presents details of accounts receivable:

	2007	2006
	($ thousands)
Receivables from other government departments and agencies	183,923	194,620
Receivables from external parties	162	72
Advances to employees	39	33
Deposits in transit to the Receiver General	-	11

Total Accounts Receivable	184,124	194,736

8. Tangible Capital Assets

	Cost
	($ thousands)
	Opening Balance	Acquisitions	Transfers-in	Disposals	Closing Balance
Machinery and equipment	837	131	-	(26)	942
Motor vehicles	82	35	24	(52)	89
Leasehold improvements	1,893	-	59	-	1,952
Assets under construction	160	3,727	-	(160)	3,727

	2,972	3,893	83	(238)	6,710

	Accumulated Amortization
	($ thousands)
	Opening Balance	Amortization	Transfers-in	Disposals	Closing Balance
Machinery and equipment	576	149		(1)	724
Motor vehicles	37	37	10	(33)	51
Leasehold improvements	1,710	158	47	-	1,915
Assets under construction	-	-	-	-	-

	2,323	344	57	(34)	2,6900

	Net book value 2006	Net book value 2007
	($ thousands)	($ thousands)
Machinery and equipment	261	218
Motor vehicles	45	37
Leasehold improvements	183	37
Assets under construction	160	3,728

	649	4,020

Amortization expense for the year ended March 31, 2007, is $344,155 ($667,818 in 2006).

9. Accounts payable and accrued liabilities

The following table presents the details of accounts payable and accrued liabilities:

	2007	2006
	($ thousands)
Accounts payable to other government departments and agencies	466,607	267,477
Accounts payable to external parties	131,583	117,756

Total accounts payable and accrued liabilities	598,190	385,233

10. Employee Benefits

a) Pension benefits

Eligible public service 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 per cent per year of pensionable service times the average of the best five consecutive years of earnings. The benefits are integrated with the Canada/Quebec Pension Plan benefits and they are indexed to inflation.

The Secretariat funds the employer contributions to the Public Service Pension Plan, including additional contributions in respect of actuarial deficiencies, on behalf of all government departments and agencies, and recovers a portion of those costs. During the year, the Secretariat contributed $10,826 thousand ($11,060 thousand in 2006) in respect of its own employees, which represents approximately 2.2 times (2.6 times in 2006) the contributions made by its employees.

b) Severance benefits

The Secretariat 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:

	2007	2006
	($ thousands)
Accrued benefit obligation, beginning of year	17,245	14,530
Expense for the year	1,455	1,365
Benefits paid during the year	1,831	1,350

Accrued benefit obligation, end of year	20,531	17,245

11. Contingent liabilities

Claims have been made against the Secretariat in the normal course of operations. Legal proceedings for claims totalling approximately $64 billion ($34 billion in 2006) were still pending at March 31, 2007. 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 on the department's financial statements. No accrual for these contingent liabilities has been made in the financial statements.

The most significant of these legal actions is described as follows:

In September 1999, the Public Sector Pension Investment Board Act (Bill C-78) was passed by Parliament, providing for improvements in the financial management of federal public service pension plans, including the Public Service (PSSA), RCMP (RCMPSA), and Canadian Forces (CFSA) superannuation plans. The new Act authorized the president of the Treasury Board to debit the accounts in order to reduce the amount of certain excess balances in the superannuation accounts. In late 1999, the major public service unions and pensioner associations launched three lawsuits against the Crown challenging the validity of the legislation. A trial of the issue was held in the spring of 2007. A decision has not been rendered to date.

12. Related-party transactions

Services provided without charge

The Secretariat is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Secretariat enters into transactions with these entities in the normal course of business and on normal trade terms.

During the year, the Secretariat received without charge from other departments accommodation and legal services. The services without charge have been recognized in the Statement of Operations as follows:

	2007	2006
	($ thousands)
Accommodation	9,212	8,312
Legal services	3,338	4,360

Total	12,550	12,672

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 departments 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 Statement of Operations.

13. Comparative information

Comparative figures have been reclassified to conform to the current year's presentation.

Table 11: Response to Parliamentary Committees, and Audits and Evaluations

Response to Parliamentary Committees

Government Response to the First Report of the Standing Committee on Public Accounts

In her observations on the 2005 Public Accounts, the Auditor General of Canada said she was pleased that the government had passed legislation in July 2005 enabling her to conduct performance audits of foundations and most Crown corporations. She also pointed to the relatively small amount of foundation transfers—$535 million in 2004–05 versus more than $2 billion in some earlier years—as justification for her positive assessment of the government's efforts to improve the accountability of foundations

http://cmte.parl.gc.ca/cmte/CommitteePublication.aspx?COM=10466&Lang=1&SourceId=171829

Government Response to the Fourth Report of the Standing Committee on Public Accounts

Since the time of the 10th Report of the Standing Committee on Public Accounts of the 38th Parliament (the "10th Report"), the government has introduced the Federal Accountability Act (the Act) and Action Plan. The Bill was passed by the House of Commons in June 2006 and is currently before the Senate Standing Committee on Legal and Constitutional Affairs. The government recognizes the concerns raised in the 10th Report and believes that this response addresses those concerns regarding the management responsibilities of deputy ministers and their accountability before committees of Parliament by designating heads of departments and other federal government organizations as accounting officers. The government is committed to working with the Committee on matters of accountability and recognizes the dedication of all members of the Committee to improve those issues.

http://cmte.parl.gc.ca/Content/HOC/committee/391/pacp/govresponse/rp2400532/391_pacp_rpt04_gr-e.html#Intro

Government Response to the Ninth Report of the Standing Committee on Public Accounts

The Firearms Act was passed in 1995 and shortly thereafter the Canadian Firearms Program was established. Since its inception, this program has attracted considerable attention from parliamentarians. This attention was heightened when, in December 2002, the Auditor General of Canada tabled a report on the Canadian Firearms Program. At that time, the Auditor General found that Parliament was not kept informed about the dramatic cost increases of the Program. Parliament was thereby not given sufficient information to effectively scrutinize the Program and ensure accountability. In October 2003, the Public Accounts Committee reviewed this report and recommended that the government provide Parliament with more detailed information on the costs of the Program.

In May 2006, the Auditor General released her Status Report, which contains follow-up audits of previous audits. In this report, the Auditor General followed up on the audit of the Canadian Firearms Program. During the course of this audit, officials at the Office of the Auditor General of Canada uncovered issues of significance to Parliament. Hence, the Auditor General decided to table a special report entitled Government Decisions Limited Parliament's Control of Public Spending. This report outlines how two accounting "errors," one made by the Department of Justice Canada in 2002–03 and the other by the Canada Firearms Centre in 2003–04, undermine the ability of the House of Commons to exercise control over government expenditures.[1] It also discusses how the accounting treatment of an ongoing contract may be inappropriate, as well as how key decisions taken within government regarding these accounting issues were not documented.

http://cmte.parl.gc.ca/cmte/CommitteePublication.aspx?COM=10466&Lang=1&SourceId=195149

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

May 2006 Report of the Auditor General of Canada
http://www.oag-bvg.gc.ca/domino/reports.nsf/html/06menu_e.html

Chapter 1: Managing Government Financial Information

Chapter 6: Management of Voted Grants and Contributions

Chapter 7: Acquisition of Leased Office Space

November 2006 Report of the Auditor General of Canada

http://www.oag-bvg.gc.ca/domino/reports.nsf/html/06menu_e.html

Chapter 1: Expenditure Management System at the Government Centre

Chapter 2: Expenditure Management System in Departments

Chapter 3: Large Information Technology Projects

Chapter 5: Relocating Members of the Canadian Forces, RCMP and Federal Public Service

Chapter 11: Protection of Public Assets—Office of the Correctional Investigator

Chapter 12: Role of Federally Appointed Board Members—Sustainable Development Technology Canada

October 2006 Report of the Commissioner of the Environment and Sustainable Development (CESD)

http://www.oag-bvg.gc.ca/domino/reports.nsf/html/c2006menu_e.html

Chapter 1: Managing the Federal Approach to Climate Change

Chapter 4: Sustainable Development Strategies

Chapter 5: Environmental Petitions

Internal Audits or Evaluations

Internal audits

Audit of Accounts Payable (Preliminary Survey completed. Detailed Examination Phase deferred until 2008–09)

Other projects

Review of Translation and Editing Services (to be tabled for approval in the fall of 2007)

Development of the Secretariat's Risk-based Audit Plan (completed)

Evaluations

Evaluation of Foundations As Instruments of Public Policy (completed)

http://www.tbs-sct.gc.ca/report/orp/2007/ef-fe/ef-fe_e.asp

In response to the Treasury Board Policy on Internal Audit and changes brought about by the Federal Accountability Act, measures have been taken to strengthen the capacity of the internal audit function, including extensive recruitment of audit staff and establishment of key processes and infrastructure.

Table 12: Sustainable Development Strategy

The following table outlines the results of the Secretariat's third Sustainable Development Strategy (SDS)—for the calendar years (CYs) 2004–06—and beginning the implementation of its fourth SDS (for CYs 2007–09).

Department
Points to Address	Departmental Input
1. What are the key goals, objectives, and/or long-term targets of the SDS?	The departmental long-term SDS goals are: to contribute to improved management of and accountability for sustainable development (SD) within the Government of Canada; to make progress on federal priorities related to sustainable development; and to improve environmental stewardship of Secretariat operations.
2. How do your key goals, objectives, and/or long-term targets help achieve your department's strategic outcomes?	In fiscal year (FY) 2006–07, the Secretariat revised its priorities as a department to focus on the priority issues for the Government of Canada—on ways to improve accountability in public-sector management and deliver on commitments to Canadians. With this focus, the Secretariat approaches the management board issues relating to SD through its functions as a central agency, its responsibilities as a policy lead in areas designated as federal priorities for SD, and as a department responsible for managing its own operations.
3. What were your targets for the reporting period?	The reporting targets for the first part of FY 2006–07 were established by the Secretariat's SDS for 2004–06 (available at http://www.tbs-sct.gc.ca/report/sds-sdd/0406/sds-sdd_e.asp) with the primary target being to develop and table in December 2006 an updated SDS for the CY 2007–09 period.
4. What is your progress (this includes outcomes achieved in relation to objectives and progress on targets) to date?	The Secretariat developed and tabled its updated SDS for the CY 2007–09 period. (Progress on the last year of the 2004–06 SDS is captured in the Appendix of the Secretariat's 2007–09 SDS available at http://www.tbs-sct.gc.ca/report/orp/2006/sds_e.asp). The implementation of the updated SDS began in the last quarter of FY 2006–07 and progress was made. This included working with Environment Canada to explore approaches to improve reporting on SD (one of the short-term outputs of that work was an enhanced template for departmental reporting on SD in the DPRs); incorporating reference to SD in the guidance for policy suite renewal; participating in the development of a government-wide course on SD; continuing work on the policy management for federal fleet and contaminated sites; and greening Secretariat operations through green procurement initiatives (e.g. green furniture purchases), and support for green stewardship (e.g. increased membership in the Green Citizenship Network).
5. What adjustments have you made, if any? (To better set the context for this information, discuss how lessons learned have influenced your adjustments.)	The Secretariat's SDS was adjusted to follow the guidance for the fourth round of SDS provided by Environment Canada and the Office of Greening Government Operations at Public Works and Government Services Canada. This guidance set out targets and measures linked to federal SD goals and federal priorities for greening government operations. The Secretariat improved its internal management of SDS commitments by: developing an implementation plan; monitoring progress through internal corporate quarterly tracking; including SDS commitments in executive performance management agreements; updating senior management committees; and increasing collaborations within the department.

Table 13: Procurement and Contracting

Supplementary information on procurement and contracting can be found at http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp.

Table 14: Travel Policies

The Secretariat adheres to travel policies and parameters as established by the Special Travel Authorities and the Travel Directive, Rates and Allowances.

[1]. In 2006–07, the Treasury Board of Canada Secretariat amended its PAA to better reflect its management board and budget office functions. The Secretariat's 2006–07 commitments were aligned to this new PAA.

[2]. Some figures in this document may not add to totals shown or some totals may differ from one table to another due to the rounding of the figures.

[3]. Performance status:

- "Met all expectations" indicates that all 2006–07 performance milestones identified in the Report on Plans and Priorities (RPP) were fully met.

- "Met most expectations" indicates that most 2006–07 performance milestones identified in the RPP were met.

- "Met some expectations" indicates that some 2006–07 performance milestones identified in the RPP were met.

- "Not met" indicates that the result statement was not achieved in the time frame specified and/or significant work remains.

[4]. The Secretariat's strategic outcome was revised in 2006–07, effective for 2007–08, to better reflect its management board and budget office responsibilities. The previous outcome, provided above, was too narrowly focussed on the Secretariat's resource allocation activities and did not adequately reflect the Secretariat's increasing responsibilities for promoting accountable government, and effective and efficient management. The new strategic outcome—Government is well managed and accountable, and resources are allocated to achieve results–better reflects the full range of Secretariat activities.

[5]. In accordance with the January 4, 2007, changes in ministers' responsibilities, this authority will be transferred from the Treasury Board of Canada Secretariat to Environment Canada through the 2007–08 Supplementary Estimates.

[6]. The expected results outlined in this performance report were identified as "subcommitments" in the 2006–07 RPP.

[7]. On a case-by-case basis, departments and agencies may be able to eliminate or amalgamate certain reports if the information is provided to Parliament through the Public Accounts or the Estimates.

[8]. Note that no priorities were identified for management of these funds in 2006–07. For further details on these funds, please see Table 3 in Section III of this report.

[9]. The expected results outlined in this performance report were identified as "subcommitments" in the 2006–07 RPP.

[10]. The expected results outlined in this performance report were identified as "subcommitments" in the 2006–07 RPP.

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Table 7-B : User Fees—Policy on Service Standards for External Fees

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Table 9: Details on Transfer Payment Programs (TPPs)

Table 10: Financial Statements of Departments and Agencies (including Agents of Parliament)

3. Parliamentary Appropriations

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Table 11: Response to Parliamentary Committees, and Audits and Evaluations

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Table 1: Comparison of Planned to Actual Spending (including Full-Time Equivalents)

Table 2: Resources by Program Activity

Table 3: Voted and Statutory Items

Table 4: Services Received Without Charge

Table 5: Sources of Respendable and Non-respendable Revenue

Table 6: Resource Requirements by Branch or Sector

Table 7-A: User Fees—User Fees Act (Access to Information and Privacy Office, Treasury Board of Canada Secretariat)

Table 7-B : User Fees—Policy on Service Standards for External Fees

Table 8: Details on Project Spending

Table 9: Details on Transfer Payment Programs (TPPs)

Table 10: Financial Statements of Departments and Agencies (including Agents of Parliament)

3. Parliamentary Appropriations

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Table 11: Response to Parliamentary Committees, and Audits and Evaluations

Table 12: Sustainable Development Strategy

Table 13: Procurement and Contracting

Table 14: Travel Policies

Table 7-A: User Fees—User Fees Act
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