CRA Annual Report to Parliament 2005-2006

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Audited Financial Statements – Agency Activities

Notes to the Financial Statements – Agency Activities

3. Parliamentary appropriations

The Agency receives most of its funding through annual 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 Parliamentary appropriations provided to Parliamentary appropriations used:
2006
2005
(in thousands of dollars)
Parliamentary appropriations — provided:
Vote 1– CRA operating expenditures
2,598,979
2,507,830
Less: Relief for Heating Expense payments 1
(2,884)
(4,161)
Vote 5 – CRA contributions
148,726
161,234
Statutory contributions to employee benefits plans
406,182
375,931
Amounts available for spending per section 60 of the CRA Act 2
129,357
20,190
Spending of proceeds from disposal of surplus Crown assets
407
123
Statutory expenditures:
Children's Special Allowance Payments1
169,611
159,366
Energy Cost Benefit1
357,654
–
Other
903
1,008
3,808,935
3,221,521
Less:
Appropriations available for future years2:
Operating
(83,399)
(131,650)
Contributions
(17,323)
(33,726)
Appropriation lapsed2
(3,683)
(9,329)
Statutory expenditures related to Administered Activities1
(527,265)
(159,366)
(631,670)
(334,071)
Total Parliamentary appropriations used
3,177,265
2,887,450
1 In accordance with the division of activities for financial reporting purposes outlined in Note 2, the ex-gratia payments for Relief for Heating Expense, which were authorized through Vote 1 – CRA (Operating expenditures), as well as the payments for Children's Special Allowance and Energy Cost Benefit, are reported as federal administered expenses on the Statement of Administered Expenses and Recoveries of the Agency's Administered Activities financial statements.
2 Pursuant to section 60(1) of the CRA Act, the unexpended balance at the end of the fiscal year can be carried forward to the following year.

(b) Reconciliation of net cost of operations to total Parliamentary appropriations used:
2006
2005
(in thousands of dollars)
Net cost of operations
3,541,956
3,274,364
Expenses not requiring use of current-year appropriations:
Amortization of capital assets
(53,603)
(43,585)
Adjustment to prior years' accruals
4,894
5,640
Loss on disposal/write-off of capital assets
(8,272)
(815)
Services received without charge from other government agencies and departments (Note 11)
(475,458)
(427,570)
Other
(11,877)
(81,442)
(544,316)
(547,772)
Asset acquisitions funded by current-year appropriations:
Capital assets
99,111
114,184
Other assets
3,266
3,098
102,377
117,282
Net changes in future funding requirements:
Employee severance benefits
(88,526)
(19,915)
Vacation pay and compensatory leave
(20,965)
(37,269)
Accrued salaries
21,384
(21,384)
(88,107)
(78,568)
Non-tax revenue (Note 10):
Non-tax revenue available for spending
127,858
89,933
Non-tax revenue not available for spending
37,497
32,211
165,355
122,144
Total Parliamentary appropriations used
3,177,265
2,887,450

(c) Reconciliation of net cash provided by the Government of Canada to Parliamentary appropriations used:
2006
2005
(in thousands of dollars)
Net cash provided by Government of Canada
2,952,314
2,808,320
Non-tax revenue (Note 10)
Non-tax revenue available for spending
127,858
89,933
Non-tax revenue not available for spending
37,497
32,211
165,355
122,144
Net cash provided not affecting appropriations in the current year:
Net changes in accounts payable, accrued liabilities, accrued salaries and other liabilities
(41,120)
115,539
Net changes in cash and accounts receivable
106,734
(83,484)
Other adjustments
(6,018)
(75,069)
59,596
(43,014)
Total Parliamentary appropriations used
3,177,265
2,887,450

Audited

Date modified:
2006-11-23