CCRA Annual Report to Parliament 2002-2003 Financial Statements

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Table 9: Reconciliation of Expenditures Reported in the Performance Report to the 2002-2003 Statement of Operations – Agency Activities

For the fiscal year ended at March 31, 2003 (in thousands of dollars)

PERFORMANCE REPORT

(See Table 2)

Operating

3,700,121

Expenses

Major Capital

23,840

Personnel

3,218,042

Voted Grants and Contributions

109,307

Other

1,072,647

Subtotal

3,833,268

Statutory Grants and Contributions

134,498

Total Gross Expenditures

3,967,766

Total expenses

4,290,689

Less: Revenues credited to Vote 1

(142,862)

Non-Tax Revenue

Credited to Vote 1 – CCRA
(142,862)

Respendable Revenue
(31,886)

Other Non-Tax Revenue
(21,860)
(196,608)

Total Net Expenditures

3,824,904

Net Cost of Operations

4,094,081

Adjustments to modified cash accounting methodology used in the CCRA Annual Report to reconcile to full accrual accounting methodology used in Statement of Operations – Agency Activities:

Performance Report

3,824,904

ADD / (SUBTRACT):

1

Services provided without charge by other government departments
506,613

Expenses not requiring use of current year appropriations

2

Amortization of capital assets
27,419

3

Loss on disposal of capital assets
15,888

4

Adjustment of prior years' expenses
(9,722)

5

Consumable supplies
3,172

6

Other adjustments
128

7

Employee severance benefits
60,163

Net changes in future funding requirements

8

Vacation pay and compensatory leave
14,041

9

Other adjustments
266

10

Capitalization of expenses
(140,740)

Asset acquisitions funded by current year appropriations

11

Prepaid expenses
(1,340)

12

Non-tax revenue available for spending (Section 60 – CCRA Act)
(31,886)

Non-tax revenue not permitted to be credited to appropriations

13

Other non-tax revenue
(21,860)

14

Adjustment of prior years' revenues
(5,914)

15

Children's special allowance
(134,498)

Statement of Administered Expenses

(See Statement of Administered Expenses)

16

Relief for heating expense payments 1

(12,553)

Statement of Operations – Agency Activities (Net Cost of Operations)

4,094,081

1 The amount of $12,553K is on a cash accounting basis. The Statement of Administered Expenses shows an amount of ($1,117K), on a full accrual accounting basis.



Date modified:
2003-10-29