CCRA Annual Report to Parliament 2003-2004 - Financial Statements

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3. Parliamentary appropriations

The Agency receives most of its funding through 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 Agency has different net results of operations for the year on a government funding basis than on an accrual accounting basis. These differences are reconciled below.

(a) Reconciliation of net cost of operations to total Parliamentary appropriations used:

2004
2003

(in thousands of dollars)

Net costs of operations

3,928,129
4,094,081

Expenses not requiring use of current-year appropriations:

Amortization of capital assets

(37,850)
(27,419)

Adjustment to prior years' expenses

3,350
9,722

Consumable supplies

(494)
(3,172)

Loss on disposal/write-off of capital assets

(4,652)
(15,888)

Services provided without charge by other government departments (Note 10)

(545,262)
(506,613)

Other

10,056
(128)

(574,852)
(543,498)

Net changes in future funding requirements:

Employee severance benefits

(12,352)
(60,163)

Vacation pay and compensatory leave

41,101
(14,041)

Other

(886)
(266)

27,863
(74,470)

Asset acquisitions funded by current-year appropriations:

Capital assets

149,014
140,740

Prepaid expenses

(1,790)
1,340

147,224

142,080

Non-tax revenue (Note 4):

Non-tax revenue available for spending

30,921
31,886

Other non-tax revenue

36,346
21,860

Adjustment to prior years' revenues

0
5,914

67,267
59,660

Total parliamentary appropriations used

3,595,631
3,677,853

(b) Reconciliation of net cash provided by the Government of Canada to Parliamentary appropriations used:

2004
2003

(in thousands of dollars)

Net Cash provided by Government of Canada

3,597,281
3,681,645

Net changes in funded liabilities:

Accounts payable and accrued liabilities

(64,708)
24,165

Accrued employee salaries and benefits

30,735
(94,128)

Other liabilities

745
280

(33,228)
(69,683)

Net changes in funded financial assets:

Cash

(3)
(6)

Accounts receivable (Note 6)

(12,554)
(3,088)

(12,557)
(3,094)

Non-tax revenue (Note 4):

Non-tax revenue available for spending

30,921
31,886

Other non-tax revenue

36,346
21,860

Adjustment to prior years' revenues

0
5,914

67,267
59,660

Adjustment to prior years' expenses

3,350

9,722

Other adjustments

(26,482)
(397)

Total parliamentary appropriations used

3,595,631
3,677,853

(c) Reconciliation of Parliamentary appropriations voted to Parliamentary appropriations used:

2004
2003

(in thousands of dollars)

Parliamentary appropriations – voted:

Vote 1 – CCRA operating expenditures

3,179,671
3,144,878

Less: Relief for Heating Expense payments 1

(7,788)
(20,341)

Vote 5 – CCRA capital expenditures

23,349
23,840

Vote 10 – CCRA transfer payments

137,270
115,769

Statutory contributions to employee benefits plans

454,476
501,775

Amounts available for spending per section 60 of the CCRA Act

30,951
37,366

Spending of proceeds from disposal of surplus Crown assets

482
588

Other statutory expenditures

1,528
7,256

3,819,939
3,811,131

Less:

Appropriations available for future year 2 :

Operating

(187,675)
(126,816)

Capital

(11,931)
0

Transfer payments

(17,343)
(6,462)

Appropriation lapsed2

(7,359)
0

(224,308)
(133,278)

Total parliamentary appropriations used

3,595,631
3,677,853

1 In accordance with the division of activities for financial reporting purposes outlined in Note 2, the ex-gratia Relief for Heating Expense payments, which were authorized through Vote 1-CCRA (Operating expenditures), are reported as a federal administered expense on the Statement of Administered Expenses.
2 Pursuant to section 60 (1) of the Canada Customs and Revenue Act, the balance of money appropriated by Parliament for the use of the Agency that remains unexpended at the end of the fiscal year lapses at the end of the following fiscal year.

2

Date modified:
2004-10-28