Financial Performance Information – Parliamentary Appropriations

Introduction

This section provides the details of the Agency's Resource Management performance for purposes of reporting to Parliament on the use of appropriations in 2001-2002. This complements the information provided in the CCRA Performance Report and satisfies the reporting requirements set for departmental performance reports. The information presented in this section is consistent with the CCRA's 2001-2002 Public Accounts.

Financial reporting methodologies

The CCRA's funding is provided by Parliament through annual appropriations (modified cash accounting basis) and the CCRA reports its expenditures and performance to Parliament in the CCRA Performance Report together with details on the management of Parliamentary appropriations in this section (on the same basis). However, this does not include, for example, certain accrual accounting adjustments such as services provided by other government departments that are part of the audited financial statement of operations.

In addition to the above reporting requirements, the CCRA is also required to prepare its annual financial statements in accordance with the accounting principles applied in preparing the financial statements of the Government of Canada (modified accrual accounting basis). Accordingly, the CCRA Statement of Operations – Agency Activities includes the accrual accounting adjustments such as services provided by other government departments referred to above.

Throughout the CCRA Performance Report, and this section, the modified cash accounting approach is used. A reconciliation between the expenditures reported in the performance report, and those reported in the audited Financial Statement of Operations – Agency Activities, is shown in Tables 9 and 10 .

CCRA financial information

Gross cash receipts collected by the CCRA totalled some $302 billion, an increase of 2.0% from $296 billion, in 2000-2001.

Overview

The Planned Spending amount shown above represents the original funding of $2,841.2 million approved by Parliament, as well as Supplementary Estimates and other Treasury Board approvals or statutory adjustments of $781.5 million 1 .

Corresponding actual spending totalled $3,441.5 million, leaving $181.2 million unexpended at year-end, of which $3.1 million relating to specific compliance programs initiatives that are no longer required, is being returned to the Treasury Board. The balance of $178.1 million is available for use by the CCRA in 2002-2003. However, of this total, $20.3 million relates to the Relief for Heating Expense Program, which leaves $157.7 million available for regular CCRA programs. Details of this amount are provided in the CCRA Performance Report under the Corporate and Management Direction business line.

Financial Performance Tables

Table 3.1: Details of Spending by Object

Table 3.2: Cost of Services Received From Other Departments Without Charge

Table 4.1: Revenue Collections by Type

Table 4.1.1: Allocation of Revenue Collections

Table 4.2: Total Respendable and Non-Respendable Non-Tax Revenue

Table 4.2.1: Respendable Non-Tax Revenue – Pursuant to the CCRA Act

Table 4.2.2: Non-Respendable Non-Tax Revenue

Table 4.3: Statement of Tax and Non-Tax Accounts Receivable at Fiscal Year-End

Table 9.1: Reconciliation of Spending by Object

Table 9.2: Reconciliation Notes

Table 10.1: Reconciliation of Spending by Object (Revised)

Table 10.2: Reconciliation Notes (Revised)

The CCRA is responsible for collecting non-tax revenue, similar to other government departments and agencies, and tax revenue by virtue of its mandate, as described earlier in the Audited Financial Statements.

1 In-year approvals include items such as: 2000 Omnibus Submission relating to the February 2000 Federal Budget, $60.1 million; measures announced in the October 2000 Economic Statement, $0.5 million; Resource and Management Review, $225.3 million; additional revenues deposited to the Consolidated Revenue Fund in 1999-2000, but available to the CCRA for 2001-2002, $0.6 million; Tobacco Control Strategy, $10.9 million; Integrated Proceeds of Crime, $0.3 million; Tobacco Litigation, $3.6 million; GST/HST Credit Responsiveness, $14.5 million; Excise Act Review, $8.5 million; Financial Information System (FIS), $8.7 million; Public Security and Anti-Terrorism, $62.8 million; Government On-Line Initiatives, $15.0 million; operating budget carryforward from 2000-2001 to 2001-2002, $121.4 million; carryforward from 2000-2001 to 2001-2002 for the Relief for Heating Expenses program, $62.6 million; adjustments to various collective agreements, $141.4 million; adjustments to the employee benefit plans, $9.6 million; and other approvals, such as maternity leave, severance pay, and vacation leave upon termination, $35.7 million

Date modified:

2003-04-25