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SECTION III – Supplementary Information

Organizational Information

organizational information

 

Departmental Link to Government of Canada Outcome Areas (for DPRs)


Strategic Outcome:   
  Actual Spending 2007-08
($ thousands)
Alignment to Government of Canada Outcome Area
Budgetary Non-budgetary Total
Adjudication and mediation of complaints filed under the Public Service Employment Act 4,304   4,304 Government Affairs

Table 1: Comparison of Planned to Actual Spending (including FTEs)

This table offers a comparison of the Main Estimates, Planned Spending, Total Authorities, and Actual Spending for the most recently completed fiscal year. It also provides historical figures for Actual Spending.


($ thousands) 2005-2006
Actual
2006-2007
Actual
2007-2008
Main
Estimates
Planned
Spending
Total
Authorities
Actual
Adjudication and mediation of complaints filed under the Public Service Employment Act 1,950 3,245 4,960 4,960 5,119 4,304
Total            
 
Less: Nonrespendable revenue   (29) N/A     (15)
Plus: Cost of services received without charge 176 392 N/A 442 527 527
Total Departmental Spending 2,126 3,608 4,960 5,402 5,646 4,816
 
Full-time Equivalents 10 22 N/A 35 N/A 29

Table 2: Voted and Statutory Items

This table explains the way Parliament votes resources to the Tribunal, including voted appropriations and statutory authorities.


Vote or Statutory Item Truncated Vote or Statutory Wording 2007-2008 ($ thousands)
Main Estimates Planned Spending Total Authorities Actual
90 Program expenditures 4,451 4,451 4,717 3,902
(S) Contributions to employee benefit plans 509 509 402 402
  Total 4,960 4,960 5,119 4,304

Note: Planned Spending is the amount included in the Tribunal’s 2007-08 Reports on Plans and Priorities and indicates amounts planned at the beginning of the year.

Table 3: Travel Policies

The Tribunal follows the Treasury Board Secretariat (TBS) Travel Directive, Rates and Allowances, and the TBS Special Travel Authorities.

Table 4: Financial Statements

These Financial Statements are prepared in accordance with accrual accounting principles. The unaudited supplementary information presented in the financial tables of this report is prepared on a modified cash basis of accounting in order to be consistent with appropriations-based reporting. Note 3 of the financial statements reconcile these two accounting methods.

Statement of Management Responsibility   

Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2008, and all information contained in this report rests with the Tribunal’s management. These 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, using management’s best estimates and judgments where appropriate and gives due consideration to materiality.

Management is responsible for the integrity and objectivity of the information in these financial statements. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the Tribunal’s financial transactions. Financial information submitted to the Public Accounts of Canada and included in the Tribunal’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 Tribunal.

The financial statements of the Tribunal have not been audited.

 


Guy Gigure
Chairperson and Chief Executive Officer
  Jose Dubois
Senior Financial Officer

 


Statement of Operations (unaudited)
For the year ended March 31, 2008

(in dollars)
  2008 2007
OPERATING EXPENSES
  Salaries and employee benefits 3,496,863 2,658,069
Professional and special services 438,046 387,113
Accommodation 339,089 249,312
Transportation and telecommunications 275,801 166,552
Rentals 158,377 103,360
Acquisition of machinery and equipment 107,980 57,344
Repairs and maintenance 88,871 12,621
Communication 56,954 29,014
Other operating expenses 47,049 43,904
Utilities, materials and supplies    32,818 40,672
Amortization of tangible capital assets 8,602 6,393
Total Expenses 5,050,450 3,754,354
 
REVENUES
  Miscellaneous Revenues 15,223 29,210
Total Revenues 15,223 29,210
 
Net cost of operations 5,035,227 3,725,144
 
The accompanying notes form an integral part of these financial statements


Statement of Financial Position (unaudited)   
At March 31, 2008

(in dollars)
  2008 2007
ASSETS
  Financial assets
  Receivables from other Federal Government departments and agencies 128,825 229,497
  Advances 500 500
Total financial assets 129,325 229,997
Non-financial assets   
  Tangible capital assets (Note 4)    17,442 21,444
Total non-financial assets 17,442 21,444
TOTAL 146,767 251,441
 
LIABILITIES
  Accounts payable and accrued liabilities
  Other Federal Government departments and agencies 287,853 32,544
  Others 287,201 238,506
Vacation pay and compensatory leave 123,225 88,443
Employee severance benefits (Note 5) 544,173 363,919
  1,242,452 723,412
EQUITY OF CANADA (1,095,685) (471,971)
TOTAL 146,767 251,441
 
Contingent liabilities (note 2 (h))

The accompanying notes form an integral part of these financial statements



Statement of Equity of Canada (unaudited)   
For the year ended March 31, 2008

(in dollars)
  2008 2007
Equity of Canada, beginning of year (471,971) (412,249)
  Net cost of operations (5,035,227) (3,725,145)
Current year appropriations used (Note 3)    4,303,941 3,215,894
Change in net position in the Consolidated Revenue Fund (Note 3)    (404,676) 86,438
Revenue not available for spending (15,223) (29,210)
Services provided without charge by other government departments (Note 6) 527,471 392,301
Equity of Canada, end of year    (1,095,685) (471,971)
 
The accompanying notes form an integral part of these financial statements


Statement of Cash Flow (unaudited)   
For the year ended March 31, 2008

(in dollars)
  2008 2007
Operating Activities   
  Net cost of operations 5,035,227 3,725,144
Non-cash items:
  Amortization of tangible capital assets (8,602) (6,393)
  Services provided without charge by other government departments (Note 6) (527,471) (392,301)
Variations in Statement of Financial Position:
  Increase (decrease) in accounts receivable and advances (100,672) 17,382
  Increase in liabilities (519,040) (86,590)
Cash used by operating activities 3,879,442 3,257,242
Capital Investment Activities
    Acquisitions of tangible capital assets 4,600 15,879
Cash used by capital investment activities 4,600 15,879
Financing Activities   
  Net cash provided by Government of Canada (3,884,042) (3,273,121)
 
The accompanying notes form an integral part of these financial statements

 

PUBLIC SERVICE STAFFING TRIBUNAL      
Notes to the Financial Statements (unaudited)
For the year ended March 31, 2008                         

1.   Authority and Objectives      

The Public Service Staffing Tribunal (PSST) has been established through the new Public Service Employment Act, and was enacted on November 20, 2003 by Order in Council 2003-1808. The PSST’s mandate is to consider and dispose of complaints under the revised Public Service Employment Act regarding internal appointments, complaints regarding internal appointments revoked by the Deputy Head or the Public Service Commission (PSC) following a departmental or PSC investigation made at the request of a department or agency, and complaints from employees who have been notified that they will be laid off. The PSST also promotes a non-adversarial resolution of disputes by providing mediation services.       

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 Tribunal is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Tribunal do not parallel financial reporting according to Canadian generally accepted accounting principles. 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 Tribunal operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Tribunal is deposited to the CRF and all cash disbursements made by the Tribunal 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 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 Tribunal. 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:      

-   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

(i)   Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer plan administered by the Government of Canada. The Tribunal’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 Tribunal to make contributions for any actuarial deficiencies of the Plan.       

(ii)   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)   Receivables recorded by the Tribunal are from Other Government Departments. Recovery is considered certain and a provision has not been made.

(h)   Contingent Liabilities – In the normal course of its operations, the Tribunal may become involved in various legal actions. Some of these potential liabilities may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of 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. The Tribunal has no contingent liabilities as at March 31, 2008.   

(i)   Tangible capital assets – all tangible capital assets plus leasehold improvements having an initial cost of $3,000 or more are recorded at their acquisition cost. The Tribunal does not capitalize tangibles, works of art and historical treasures that have cultural, aesthetic or historical value. 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
Furniture and equipment 5 years
Informatics hardware and software 3 years

(j)   Foreign currency transactions – transactions involving foreign currencies are translated into Canadian dollar equivalents using rates of exchange in effect at the time of those transactions. Monetary assets and liabilities denominated in foreign currencies are translated into Canadian dollars using exchange rates in effect on March 31st. Gains and Losses resulting from foreign currency transactions are included in the Statement of Operations.      

(k)   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 contingent liabilities, 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 Tribunal receives its funding through annual Parliamentary appropriations. Items recognized in the Statement of Operations and the Statement of Financial Position in one year may be funded through Parliamentary appropriations in prior, current or future years. Accordingly, the Tribunal 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)      
 


  2008 2007
Net cost of operations 5,035,227 3,725,144
Adjustments for items affecting net cost of operations but not affecting appropriations:    
Add (Less):    
  Services provided without charge (527,471) (392,301)
Increase in employee severance benefit liability (180,254) (131,068)
Increase vacation pay and compensatory leave liability (34,782) (24,578)
Revenue not available for spending 15,223 29,210
Amortization of tangible capital assets (8,602) (6,393)
  4,299,341 3,200,014
Adjustments for items not affecting net cost of operations but affecting appropriations:    
Add (Less):    
  Acquisitions of tangible capital assets 4,600 15,879
Current year appropriations used 4,303,941 3,215,893

b) Appropriations provided and used      
(in dollars)


  2008 2007
From public accounts       
  Vote 105 – Program expenditures   4,710,000
Vote 90 – Program expenditures 4,451,000  
Transfer from Treasury Board – Vote 15 30,000  
Transfer from Treasury Board – Vote 22 235,500  
Contributions to employee benefit plan 402,257 312,782
Disposal of surplus of Crown assets 11  
Less:    
Lapsed appropriations: Operating (814,827) (1,806,888)
Current year appropriations used 4,303,941 3,215,894

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


    2008 2007
Net cash provided by Government 3,884,042 3,273,122
Revenue not available for spending 15,223 29,210
Reversal of expenditures related to Justice Canada  
Change in net position in the Consolidated Revenue Fund:    
  Variation in accounts receivable and advances 100,672 (17,382)
  Variation in accounts payable and accrued liabilities 304,004 (69,056)
  404,676 (86,438)
 
Current year appropriations used 4,303,941 3,215,894

4.   Tangible Capital Assets           
 (in dollars)  


Capital asset class Cost Accumulated amortization 2008 2007
Opening balance Acquisitions Closing Balance Opening balance Amortization Closing Balance Net book value Net book value
Informatics Hardware and Software 12,828 4,600 17,428 5,146 5,426 10,572 6,856 7,682
Furniture and equipment 15,879 15,879 2,117 3,176 5,293 10,586 13,762
Total 28,707 4,600 33,307 7,263 8,602 15,865 17,442 21,444

Amortization expense for the year ended March 31, 2008 is $8,602 ($6,393 in 2006-07).

5.   Employee benefits      

(a)   Pension benefits: The Tribunal’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/Qubec Pension Plans benefits and they are indexed to inflation.   

Both the employees and the Tribunal contribute to the cost of the Plan. The 2007-08 expense amounts to $180,254 ($131,068 in 2006-07), which represents approximately 2.1 times (2.2 times in 2006-2007) the contributions by employees.   

The Tribunal’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 Tribunal 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:   


  2008 2007
  (in dollars)
Accrued benefit obligation, beginning of year 363,918 232,851*
Expense for the year 180,254 131,068
Benefits paid during the year
Accrued benefit obligation, end of year 544,172 363,919

* Accrued benefit obligation, beginning of year 2007, was corrected to reflect amount in the Tribunal’s accounts.

6.   Related party transactions      

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

Services provided without charge: During the year the Tribunal received without charge from other departments, accommodation and the employer’s contribution to the health and dental insurance plans. These services without charge have been recognized in the Tribunal’s Statement of Operations as follows:    


  2008 2007
  (in dollars)
Accommodation 339,089 249,312
Employer’s contribution to the health and dental insurance plans 188,382 142,989
Total 527,471 392,301