CCRA Annual Report to Parliament 2004-2005

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Audited Financial Statements - Agency Activities

Notes to the Financial Statements - Agency Activities

4. Parliamentary appropriations 1

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
2005
2004
(in thousands of dollars)
Net cost of operations
3,274,364
3,928,129
Expenses not requiring use of current-year appropriations:
Amortization of property and equipment
(43,585)
(37,850)
Adjustment to prior years' accruals
5,640
3,350
Consumable supplies
(1,632)
(494)
Loss on disposal/write-off of property and equipment
(815)
(4,652)
Services provided without charge by other government departments (Note 11)
(427,570)
(545,262)
Other
(79,810)
10,056
(547,772)
(574,852)
Asset acquisitions funded by current-year appropriations:
Property and equipment
114,184
149,014
Prepaid expenses
3,098
(1,790)
117,282
147,224
Net changes in future funding requirements:
Employee severance benefits
(19,915)
(12,352)
Vacation pay and compensatory leave
(37,269)
41,101
Accrued employee salaries and benefits
(21,384)
-
Other
-
(886)
(78,568)
27,863
Non-tax revenue (Note 5):
Non-tax revenue available for spending
89,933
30,921
Non-tax revenue not available for spending
32,211
36,346
122,144
67,267
Total Parliamentary appropriations used
2,887,450
3,595,631

(b) Reconciliation of Parliamentary appropriations voted to Parliamentary appropriations used
2005
2004
(in thousands of dollars)
Parliamentary appropriations - voted:
Vote 1- CCRA operating expenditures
2,507,830
3,203,020
Less: Relief for Heating Expense payments 1
(676)
(7,788)
Vote 5 - CCRA contributions
161,234
137,270
Statutory contributions to employee benefits plans
375,931
454,476
Amounts available for spending per section 60 of the CCRA Act 2
20,190
30,951
Spending of proceeds from disposal of surplus Crown assets
123
482
Other statutory expenditures
1,008
1,528
3,065,640
3,819,939
Less:
Appropriations available for future years2:
Operating
(135,135)
(199,606)
Contributions
(33,726)
(17,343)
Appropriation lapsed2
(9,329)
(7,359)
(178,190)
(224,308)
Total Parliamentary appropriations used
2,887,450
3,595,631
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 Agency Act (CCRA 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.

1 Comparative information for 2004 includes results relating to the operations transferred to the Canada Border Services Agency.



Date modified:
2005-10-26