ARCHIVED - Canadian Grain Commission

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Section III - Supplementary Information

Organizational information

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CGC partnerships

The CGC is integral to the functioning of Canada’s grain industry. In our role as a neutral, third party regulator and arbiter, the CGC works in partnership with virtually every participant in the industry.

Key partners	Areas of Co-operation
Industry
Producers and producers’ organizations Grain Companies Railways Processors University Laboratories Plant Breeders Instrument Manufacturing Companies Canadian Wheat Board Pulse Canada Canadian International Grains Institute Canadian Seed Institute Canadian Soybean Exporters Association Grain Exporters Ontario Wheat Producers’ Marketing Board	Setting grain quality standards Operation of the grain quality and quantity assurance system Provide grain shipment and unload data interchange Dispute resolution for quality and quantity issues Development and implementation of policies and regulations Sharing market information Market development and support Research and technology transfer Auditing and certifying industry IP systems
Portfolio departments and agencies
Agriculture and Agri-Food Canada Canadian Food Inspection Agency Canadian Dairy Commission Farm Credit Canada National Farm Products Council	Grain data co-ordination Sharing knowledge Research Strategic planning Meeting international tolerances for toxic contaminants in grain Shared quality and quantity assurance program delivery
Other government departments
Foreign Affairs and International Trade Canada Statistics Canada Industry Canada Health Canada Canada Border Services Agency Transport Canada Justice Canada Treasury Board of Canada	Sharing knowledge Facilitating international trade Publication of grain statistics and funding of international consulting projects Market development and support Grain shipment and unload data interchange Inspection and certification of terminal and transfer elevator scales Regulation of grain imports
Foreign
U.S. Department of Agriculture (Grain Inspection, Packers and Stockyards Administration) Japanese Food Agency Commonwealth Scientific and Industrial Research Organisation (Australia) State Administration of Grain (China) Agropecuaria (Uruguay)	Shared quality assurance program delivery Facilitating international trade Research Technology training Information Exchange

Table 1: Comparison of Planned to Actual Spending (including FTEs)

($ thousands)	2004-2005 Actual	2005-2006 Actual	2006-2007
			Main Estimates	Planned Spending	Total Authorities	Total Actual
Deliver inspection and testing services1	39 186	42 535	49 363	49 363	49 894	41 566
Deliver weighing services1	12 092	12 637	15 996	15 996	16 371	12 316
Conduct research to understand and measure grain quality	8 345	10 077	9 171	9 171	9 355	9 582
Protect producers' rights1	3 662	4 895	2 208	2 208	2 339	3 740
Total	63 285	70 144	76 738	76 738	77 959	67 204
Plus: Cost of services received without charge	2 345	803	1 733	1 733	1 733	352
Net Cost of Department	65 630	70 947	78 471	78 471	79 692	67 556
Full Time Equivalents	621	635	712	712	712	631

¹ Includes Canadian Grain Commission (CGC) Revolving Fund activities.

This table represents the total Revolving Fund and Appropriation for main estimates, planned spending, total authorities, and actual spending.

The difference between planned spending and total authorities is $1 221 K which reflects allocations from Treasury Board for severance pay and collective agreements.

The difference between total actuals and total authorities reflects the CGC’s revolving fund surplus of approximately $11 M.

The difference between actual and planned FTEs reflects the following:

• Planned FTEs for 2006-2007 in the RPP should have been reflected as 664.
• The increase in grain volumes and corresponding work volumes caused a delay in hiring.

The difference between total actuals and planned spending for cost of services received without charge is a result of an overstatement of planned spending for 2006-2007 in the RPP, which should have been $396.

Table 2: Resources by Program Activities

Table 3: Voted and Statutory Items

Vote or Statutory Item ($ thousands)	Truncated Vote or Statutory Wording	2006-2007
		Main Estimates	Planned Spending	Total Authorities	Actual
40	Operating expenditures	24 666	24 666	24 666	24 666
40a	Program expenditures	-	-	1 221	1 221
(S)	CGC Revolving Fund	(127)	(127)	(127)	(127)
(S)	Contributions to employee benefit plans	10 683	10 683	10 683	10 683
	Total	35 222	35 222	36 443	36 443

The summary of voted Appropriations represents the amount of funding received by the CGC through the approved votes. It compares main estimates, planned spending, and total authorities to what the CGC actually spent.

The difference between planned spending and total authorities is $1 221 K which reflects allocations from Treasury Board for severance pay and collective agreements.

Actual appropriation differs from the revolving fund financial statements by $733 K. The CGC received a recovery of severance pay from the Treasury Board and recorded it as a reduction of expenses versus recording it as appropriation revenue.

Table 4: Services Received Without Charge

($ thousands)	2006-2007 Actual Spending
Accommodation provided by Public Works and Government Services Canada	-
Contributions covering employers' share of employees' insurance premiums and expenditures paid by Treasury Board Secretariat (excluding revolving funds	201
Workers' compensation coverage provided by Social Development Canada.	151
Salary and associated expenditures of legal services provided by the Department of Justice Canada	-
Total 2006-2007 Services received without charge	352

This table represents all services provided and paid by other government departments on behalf of the CGC.

Table 5: Sources of Respendable Revenue

Sources of Respendable Revenue ($ thousands)	Actual 2004-05	Actual 2005-06	2006-2007
			Main Estimates	Planned Revenue	Total Authorities	Actual
Deliver inspection and testing services
Inspection, registration, and cancellation		26 323				27 627
Other		1 330				2 482
Total		27 653	31 326	31 326	31 326	30 109
Deliver weighing services
Weighing, registration, and cancellation		10 633				11 542
Other		43				559
Total		10 676	9 325	9 325	9 325	12 101
Conduct research to understand and measure grain quality
Other
Total		-	-	-	-	-
Protect producers' rights
Licences		183				502
Other		259				4
Total		442	865	865	865	506
Total Respendable Revenue	35 942	38 771	41 516	41 516	41 516	42 716

This table identifies all sources of revenue generated, excluding appropriation. Respendable revenues represent funds generated through fees and contracts for services rendered by the CGC. These revenues are used to offset a portion of the costs of providing these services.

Table 6: Revolving Funds

Statement of Operations

($ thousands)	Actual 2004-05	Actual 2005-06	2006-2007
			Main Estimates	Planned Spending	Authorized	Actual
Revenue
Appropriation	21 829	27 305	35 222	35 222	36 443	35 710
Respendable	35 942	38 771	41 516	41 516	41 516	42 716
Total revenues	57 771	66 076	76 738	76 738	77 959	78 426
Expenses
Operating:
Salaries and employeebenefits	49 696	55 310	56 215	56 215	57 173	53 832
Depreciation	1 857	2 174	1 739	1 739	1 739	1 974
Repairs and maintenance	430	422	641	641	652	490
Administrative and support services	9 140	10 093	11 919	11 919	12 122	8 456
Utilities, materials, andsupplies	1 947	1 977	2 719	2 719	2 765	2 258
Marketing	215	168	186	186	189	194
Total expenses	63 285	70 144	73 419	73 419	74 640	67 204
Surplus (Deficit)	(5 514)	(4 068)	3 319	3 319	3 319	11 222

This table reflects and allocates the costs associated with the total revenues generated.

The difference between planned spending and total authorities is $1 221 K which reflects allocations from Treasury Board for severance pay and collective agreements.

Actual appropriation differs from the revolving fund financial statements by $733 K. The CGC received a recovery of severance pay from the Treasury Board and recorded it as a reduction of expenses versus recording it as appropriation revenue.

Statement of Cash Flows

($ thousands)	Actual 2004-05	Actual 2005-06	2006-2007
			Main Estimates	Planned Spending	Authorized	Actual
Surplus (Deficit)	(5 514)	(4 068)	3 319	3 319	3 319	11 222
Add non-cash items:
Depreciation/amortization	1 857	2 174	1 739	1 739	1 739	1 974
Provision for employee termination benefits	654	842	-	-	-	1 086
Gain on disposal of property and equipment	(7)	(3)	-	-	-	(13)
Change in working capital	1 357	(1 047)	-	-	-	(1 260)
Investing activities:
Acquisition of depreciable assets	(2 962)	(1 767)	(4 931)	(4 931)	(4 931)	(1 600)
Cash Surplus (requirement)	(4 615)	(3 869)	127	127	127	11 409

This table converts the financial statement information from book value to a cash basis.

Projected Use of Authority

($ thousands)	Actual 2004-05	Actual 2005-06	2006-2007
			Main Estimates	Planned Spending	Authorized	Actual
Authority	2 254	2 381	2 381	2 381	2 381	2 381
Drawdown:
Balance as at April 1	16 780	12 165	127	127	127	8 296
Operating (deficit)/surplus	(16 780)	(12 165)	-	-	-	(8 296)
Projected surplus (drawdown)	(4 615)	(3 869)	127	127	127	11 409
Projected Balance at March 31	( 2 361)	(1 488)	2 635	2 635	2 635	13 790

This table represents the projected balance which is made up of the Accumulated net charge (April 1), ANCAFA (cash account) plus the CGC's Revolving Fund authority.

Table 7: 2006-2007 User Fee Reporting - User Fees Act

Actual revenue exceeds full cost due to the fact that the CGC handled above average grain volumes. Forecasted grain volumes were 47.6 M tonnes versus actual grain volumes of 55.8 M tonnes.

Table 7: Continued

2006-2007 User Fee Reporting - User Fees Act

Most CGC revenue is generated from fees charged for mandated inspection and weighing of grain exported through licensed terminal or transfer elevators.

Table 7: Continued

2006-2007 User Fee Reporting - Policy on Service Standards for External Fees

Supplementary information on Service Standards for External Fees can be found at: http://grainscanada.gc.ca/pubs/corporate/service/fees-e.htm

Table 8: CGC Financial Statements

Fiscal year 2006-2007 CGC audited financial statements can be accessed using the following link: http://grainscanada.gc.ca/pubs/corporate/finance/financgc07-eng.pdf.

Financial Statements are prepared in accordance with accrual accounting principles. The unaudited supplementary information presented in the financial tables in the DPR is prepared on a modified cash basis of accounting in order to be consistent with appropriation-based reporting.

Table 9: Audits and Evaluations for Fiscal Year 2006–2007

Internal Audits 2006-2007

Completed Reviews: Harvest Survey Review http://grainscanada.gc.ca/Pubs/pubmenu-e.htm#audits Review of testing at the GRL http://grainscanada.gc.ca/Pubs/pubmenu-e.htm#audits Canadian Identity Preserved Recognition System (CIPRS) Program Review http://grainscanada.gc.ca/Pubs/pubmenu-e.htm#audits Scheduled Reviews: User Fees – Review progress of the User Fee Committee Section 34 Authorities (HR and other) Petty cash and cash float processes Use of service standards in Performance Management (IS) Project Management Process (PMP) Note: the scheduled reviews were deferred to a later date as available resources were used to implement the requirements of the internal audit policy.

Table 10: Client-Centred Service

Supplementary information on Client Centred Service can be found at http://grainscanada.gc.ca/pubs/corporate/service/client-e.htm

Table 11: Travel Policies

Comparison to the Treasury Board of Canada Secretariat Travel Directive, Rates and Allowances

The Canadian Grain Commission follows the Treasury Board of Canada Secretariat Special Travel Authorities. http://www.tbs-sct.gc.ca/pubs_pol/hrpubs/TBM_113/STA_e.asp

Comparison to the Treasury Board of Canada Secretariat Travel Directive, Rates and Allowances

The Canadian Grain Commission follows the Treasury Board of Canada Secretariat Travel Directive, Rates and Allowances. http://www.tbs-sct.gc.ca/pubs_pol/hrpubs/TBM_113/td-dv_e.asp http://www.tbs-sct.gc.ca/pubs_pol/hrpubs/TBM_113/menu-travel-voyage_e.asp

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