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:
|
|
|
|
|
|
(in thousands of dollars)
|
Net costs of operations
|
|
|
Expenses not requiring use of current-year appropriations:
|
|
|
|
Amortization of capital assets
|
|
|
|
Adjustment to prior years' expenses
|
|
|
|
Consumable supplies
|
|
|
|
Loss on disposal/write-off of capital assets
|
|
|
|
Services provided without charge by other government departments (Note 10)
|
|
|
|
Other
|
|
|
|
|
|
|
Net changes in future funding requirements:
|
|
|
|
Employee severance benefits
|
|
|
|
Vacation pay and compensatory leave
|
|
|
|
Other
|
|
|
|
|
|
|
Asset acquisitions funded by current-year appropriations:
|
|
|
|
Capital assets
|
|
|
|
Prepaid expenses
|
|
|
|
|
|
|
Non-tax revenue (Note 4):
|
|
|
|
Non-tax revenue available for spending
|
|
|
|
Other non-tax revenue
|
|
|
|
Adjustment to prior years' revenues
|
|
|
|
|
|
|
Total parliamentary appropriations used
|
|
|
|
|
|
|
(b) Reconciliation of net cash provided by the Government of Canada to Parliamentary appropriations used:
|
|
|
|
|
|
(in thousands of dollars)
|
Net Cash provided by Government of Canada
|
|
|
Net changes in funded liabilities:
|
|
|
|
Accounts payable and accrued liabilities
|
|
|
|
Accrued employee salaries and benefits
|
|
|
|
Other liabilities
|
|
|
|
|
|
|
Net changes in funded financial assets:
|
|
|
|
Cash
|
|
|
|
Accounts receivable (Note 6)
|
|
|
|
|
|
|
Non-tax revenue (Note 4):
|
|
|
|
Non-tax revenue available for spending
|
|
|
|
Other non-tax revenue
|
|
|
|
Adjustment to prior years' revenues
|
|
|
|
|
|
|
Adjustment to prior years' expenses
|
|
|
Other adjustments
|
|
|
Total parliamentary appropriations used
|
|
|
|
|
|
|
(c) Reconciliation of Parliamentary appropriations voted to Parliamentary appropriations used:
|
|
|
|
|
|
|
|
(in thousands of dollars)
|
Parliamentary appropriations – voted:
|
|
|
|
Vote 1 – CCRA operating expenditures
|
|
|
|
Less: Relief for Heating Expense payments 1
|
|
|
|
Vote 5 – CCRA capital expenditures
|
|
|
|
Vote 10 – CCRA transfer payments
|
|
|
|
Statutory contributions to employee benefits plans
|
|
|
|
Amounts available for spending per section 60 of the CCRA Act
|
|
|
|
Spending of proceeds from disposal of surplus Crown assets
|
|
|
|
Other statutory expenditures
|
|
|
|
|
|
|
|
Less:
|
|
|
|
Appropriations available for future year 2 :
|
|
|
|
|
Operating
|
|
|
|
|
Capital
|
|
|
|
|
Transfer payments
|
|
|
|
Appropriation lapsed2
|
|
|
|
|
|
|
|
Total parliamentary appropriations used
|
|
|
|
|
|
|
|
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