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SECTION III – SUPPLEMENTARY INFORMATION

Organizational Information

In carrying out his mandate of ensuring full recognition and widespread use of English and French within Canadian society, federal institutions and other organizations subject to the Act, the Commissioner of Official Languages is supported by his staff, which is divided between the National Capital Region and regional offices across Canada.

Table 1: Comparison of Planned to Actual Spending (including
Full-Time Equivalents)

(in thousands of dollars)

	2004- 2005 Actual	2005- 2006 Actual	2006-2007
			Main Estimates	Planned Spending	Total Authorities	Total Actuals
Investigations	8,924.2	8,173.6	8,909.0	8,909.0	9,215.9	9,014.9
Policy and Communications	9,371.7	9,628.8	10,220.0	10,220.0	10,731.1	10,817.3*
Total	18,295.9	17,802.4	19,129.0	19,129.0	19,947.0	19,832.2
Less : Non-Respendable revenue	-	-	N/A	-	N/A	2.9
Plus : Cost of services received without charge	2,671.7	2,647.0	N/A	2,757.0	N/A	2,790.0
Total Office’s Spending	20,967.6	20,449.4	N/A	21,886.0	N/A	22,619.3
Full-Time Equivalents	152.9	149.5	N/A	164.0	N/A	154.0

* Under the Policy and Communications activity, actual expenditures exceeded the authorized amount by $86,200. Investigations (Compliance Assurance) cost $201,000 less than authorized. The Office of the Commissioner may incur more expenses than authorized in one or another activity as long as the organization’s total expenditures do not exceed their authorized amount.

Table 2: Resources by Program Activity

(in thousands of dollars)

2006-2007
Program Activity	Budgetary
	Operating	Total Gross Budgetary Expenditures	Less Respendable Revenue	Total Net Budgetary Expenditures
Investigations
Main Estimates	8,909.0	8,909.0	-	8,909.0
Planned Spending	8,909.0	8,909.0	-	8,909.0
Total Authorities	9,215.9	9,215.9	-	9,215.9
Actual Spending	9,014.9	9,014.9	-	9,014.9
Policy and Communications
Main Estimates	10,220.0	10,220.0	-	10,220.0
Planned Spending	10,220.0	10,220.0	-	10,220.0
Total Authorities	10,731.1	10,731.1	-	10,731.1
Actual Spending	10,817.3	10,817.3	-	10,817.3
Total Office’s Resources
Main Estimates	19,129.0	19,129.0	-	19,129.0
Planned Spending	19,129.0	19,129.0	-	19,129.0
Total Authorities	19,947.0	19,947.0	-	19,947.0
Actual Spending	19,832.2	19,832.2	-	19,832.2

Table 3: Voted and Statutory Items

(in thousands of dollars)

Vote or Statutory Item	Truncated Vote or Statutory Wording	2006-2007
		Main Estimates	Planned Spending	Total Authorities	Total Actuals
20	Program Expenditures	17,008.0	17,008.0	18,043.0	17,931.3
(S)	Contributions to employee benefit plans	2,121.0	2,121.0	1,900.8	1,900.9
(S)	Crown Assets Surplus	-	-	3.2	-
	Total	19,129.0	19,129.0	19,947.0	19,832.2

Table 4 : Services Received Without Charge

(in thousands of dollars) 

	2006-2007 Total Actuals
Accommodation provided by Public Works and Government Services Canada	1,770.0
Contributions covering the employer’s share of employees’ insurance premiums and expenditures paid by Treasury Board Secretariat (excluding revolving funds)	918.0
Audit services provided by the Office of the Auditor General of Canada	95.0
Cost of payroll services provided by Public Works and Government Services Canada	7.0
Total 2006-2007 Services received without charge	2,790.0

Table 5: Sources of Non-Respendable Revenue

(in thousands of dollars)

	2004- 2005 Actual	2005- 2006 Actual	2006-2007
			Main Estimates	Planned Revenue	Total Authorities	Total Actuals
Investigations
Proceeds from the disposal of surplus Crown assets	-	-	N/A	-	N/A	1.2
Policy and Communications
Proceeds from the disposal of surplus Crown assets	-	-	N/A	-	N/A	1.7
Total Non-Respendable Revenue	-	-	N/A	-	N/A	2.9

Table 6: Resource Requirements by Branch

(in thousands of dollars)

2006-2007
Branch	Program Activity
	Investigations	Policy and Communications	Total
Investigations
Planned Spending	5,585.0		5,585.0
Actual Spending	5,186.2		5,186.2
Policy and Communications
Planned Spending		6,969.0	6,969.0
Actual Spending		6,728.5	6,728.5
Legal Affairs
Planned Spending	1,064.0		1,064.0
Actual Spending	987.3		987.3
Corporate Services
Planned Spending	2,260.0	3,251.0	5,511.0
Actual Spending	2,841.4	4,088.8	6,930.2
Total Office’s Resources
Planned Spending	8,909.0	10,220.0	19,129.0
Actual Spending	9,014.9	10,817.3	19,832.2

Table 7: User Fees

The Office of the Commissioner of Official Languages became subject to the Access to Information Act effective April 1, 2007. It will report the fees collected under this Act starting in 2007-2008.

Table 8 : Financial Statements

OFFICE OF THE COMMISSIONER OF OFFICIAL LANGUAGES Management Responsibility for Financial Statements Responsibility for the integrity and objectivity of the accompanying financial statements of the Office of the Commissioner of Official Languages for the year ended March 31, 2007 and all information contained in this report rests with the Office's management. These financial statements have been prepared by management in accordance with accounting policies issued by the Treasury Board of Canada Secretariat, which are consistent with Canadian generally accepted accounting principles for the public sector, and year-end instructions issued by the Office of the Comptroller General. Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management’s best estimates and judgment and gives due consideration to materiality. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the Office’s financial transactions. Financial information submitted to the Public Accounts of Canada and included in the Office’s Departmental Performance Report is consistent with these financial statements. Management maintains a system of financial management and internal control designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are in accordance with the Financial Administration Act, are executed in accordance with prescribed regulations, within Parliamentary authorities, and are properly recorded to maintain accountability of Government funds. Management also seeks to ensure the objectivity and integrity of data in its financial statements by careful selection, training and development of qualified staff, by organizational arrangements that provide appropriate divisions of responsibility, and by communication programs aimed at ensuring that regulations, policies, standards and managerial authorities are understood throughout the Office. The Auditor General of Canada conducts an independent audit and expresses an opinion on the accompanying financial statements.

Graham Fraser Commissioner of Official Languages	Toby Fyfe Senior Financial Officer Assistant Commissioner Corporate Services
Ottawa, Canada July 25, 2007

AUDITOR’S REPORT To the Speaker of the House of Commons and the Speaker of the Senate I have audited the statement of financial position of the Office of the Commissioner of Official Languages as at March 31, 2007 and the statements of operations, equity of Canada and cash flow for the year then ended. These financial statements are the responsibility of the Office’s management. My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with Canadian generally accepted auditing standards. Those standards require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. In my opinion, these financial statements present fairly, in all material respects, the financial position of the Office as at March 31, 2007 and the results of its operations and its cash flows for the year then ended in accordance with Canadian generally accepted accounting principles. Further, in my opinion, the transactions of the Office that have come to my notice during my audit of the financial statements have, in all significant respects, been in accordance with the Financial Administration Act and regulations and the Official Languages Act. Sheila Fraser, FCA Auditor General of Canada Ottawa, Canada July 25, 2007

OFFICE OF THE COMMISSIONER OF OFFICIAL LANGUAGES Statement of Financial Position At March 31
	2007		2006
Assets
Financial assets
Cash	$ 3,178		$ 3,426
Due from the Consolidated Revenue Fund	2,572,716		1,329,415
Accounts receivable from other Government           departments	377,494		162,102
Total financial assets	2,953,388		1,494,943
Non-financial assets
Prepaid expenses	4,203		9,648
Tangible capital assets (Note 4)	2,531,710		1,462,551
Total non-financial assets	2,535,913		1,472,199
TOTAL	$ 5,489,301		$ 2,967,142
Liabilities
Accounts payable and accrued liabilities           from other Government departments	$ 2,975,944		$ 1,492,886
Provision for vacation pay and           compensatory leave	689,101		770,360
Employee severance benefits (Note 5)	2,296,273		2,339,325
Total liabilities	5,961,318		4,602,571
Equity of Canada	(472,017)		(1,635,429)
TOTAL	$ 5,489,301		$ 2,967,142
Contingent liabilities (Note 8)
Contractual obligations (Note 9)
The accompanying notes are an integral part of these financial statements

Graham Fraser Commissioner of Official Languages	Toby Fyfe Senior Financial Officer Assistant Commissioner Corporate Services

OFFICE OF THE COMMISSIONER OF OFFICIAL LANGUAGES

Statement of Operations
For the year ended March 31

	2007			2006
Operating Expenses	Investigations	Policy and Communications	Total
Salaries and employee benefits	$ 7,025,083	$ 7,142,485	$14,167,568	$ 14,041,880
Professional and special services	1,279,390	2,168,775	3,448,165	2,857,900
Accommodation	725,700	1,044,300	1,770,000	1,700,000
Transportation and telecommunications	367,499	518,668	886,167	969,253
Amortization of tangible capital assets	199,645	287,293	486,938	460,768
Utilities, materials and supplies	102,878	175,182	278,060	195,437
Communication and printing	3,856	167,535	171,391	466,942
Rentals of photocopiers and other items	42,659	71,851	114,510	136,520
Repairs and maintenance	22,744	51,004	73,748	123,495
Other	3,880	(625)	3,255	4,450
Net cost of operations	$ 9,773,334	$ 11,626,468	$ 21,399,802	$ 20,956,645

The accompanying notes are an integral part of these financial statements.

OFFICE OF THE COMMISSIONER OF OFFICIAL LANGUAGES

Statement of Equity of Canada
For the year ended March 31

	2007		2006
Equity of Canada, beginning of the year	$ (1,635,429)		$ (1,070,622)
Net cost of operations	(21,399,802)		(20,956,645)
Net cash provided by Government	18,529,913		17,937,220
Change in due from Consolidated Revenue Fund	1,243,301		(192,382)
Services provided without charge by other government departments (Note 7)	2,790,000		2,647,000
Equity of Canada, end of the year	$ (472,017)		$ (1,635,429)

The accompanying notes are an integral part of these financial statements.

 

OFFICE OF THE COMMISSIONER OF OFFICIAL LANGUAGES

Statement of Cash Flow
For the year ended March 31

		2007		2006
Operating activities
Net cost of operations		$ 21,399,802		$ 20,956,645
Non-cash items:
Amortization of tangible capital assets		(486,938)		(460,768)
Gain on disposal of tangible capital assets		2,808		---
Services provided without charge by     other government departments (Note 7)		(2,790,000)		(2,647,000)
Variation in Statement of Financial Position:
Decrease (Increase) in liabilities		(1,358,747)		167,374
Increase (Decrease) in accounts receivables		215,392		(276,979)
Increase (Decrease) in prepaid expenses		(5,445)		(17,661)
Cash used by operating activities		16,976,872		17,721,611
Capital investment activities
Acquisitions of tangible capital assets		1,556,097		216,224
Proceeds from disposal of tangible capital assets		(2,808)		---
Cash used by investment activities		1,553,289		216,224
Financing activities
Net cash provided by Government of Canada		(18,529,913)		(17,937,220)
Net Cash Used		248		615
Cash, beginning of year		3,426		4,041
Cash, end of year		$ 3,178		$ 3,426

The accompanying notes are an integral part of these financial statements.

OFFICE OF THE COMMISSIONER OF OFFICIAL LANGUAGES

Notes to the Financial Statements
For the year ended March 31, 2007

1.  Authority and Objectives

The Parliament of Canada adopted the first Official Languages Act in 1969. This Act provided that English and French would henceforth have “equality of status and equal rights and privileges as to their use in all the institutions of the Parliament and Government of Canada.”

A new Official Languages Act came into force in 1988 and was amended on November 25, 2005. The Act sets out three basic objectives of the Government of Canada:

1. ensure respect for English and French as official languages of Canada, and ensure equality of status and equal rights and privileges as to their use in all federal institutions;
   
   
2. set out the powers, duties and functions of federal institutions with respect to the official languages of Canada;
   
   
3. support the development of English and French linguistic minority communities and generally advance the equality of status and use of the English and French languages within Canadian society.

The Office of the Commissioner of Official Languages (Office), which serves the public from its offices in Ottawa and its five regional offices, supports the Commissioner of Official Languages in fulfilling his mandate. The mandate of the Commissioner consists of taking all necessary measures to ensure recognition of the status of each of the official languages and compliance with the spirit and letter of the Official Languages Act in the administration of the affairs of federal institutions, including any of their activities relating to the advancement of English and French in Canadian society.

The Office is named in Schedule I.1 of the Financial Administration Act (FAA) and is funded through annual appropriations.

The Commissioner of Official Languages is appointed after approval of the appointment by resolution of the Senate and the House of Commons for a seven-year term (renewable). The Commissioner reports directly to Parliament.

2.  Significant Accounting Policies

3.  Parliamentary Appropriations

The Office 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 Office has different net results of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:

a)  Reconciliation of net cost of operations to current year appropriations used
	2007		2006
Net cost of operations	$ 21,399,802		$ 20,956,645
Add or Less: Items affecting net cost of operations but not affecting appropriations
Amortization of tangible capital assets	(486,938)		(460,768)
Services provided without charge by       other government departments	(2,790,000)		(2,647,000)
Refund of prior year expenditures	8,117		28,499
Revenue not available for spending	2,876		287
Change in vacation pay and       compensatory leave	81,259		(119,229)
Change in employee severance       benefits	43,052		(161,454)
Other adjustments	13,687		20,404
	18,271,855		17,576,516
Add :  Items not affecting net cost of operations but  affecting appropriations
Prepaid expenses	4,203		9,648
Tangible capital asset acquisitions	1,556,097		216,224
Current year appropriations used	$ 19,832,155		$ 17,802,388

b)   Reconciliation of appropriations provided to current year appropriations        used
	2007		2006
Total Operating Vote	$ 18,042,950		$ 16,529,000
Statutory Vote	1,900,849		1,975,830
Spending of proceeds from the disposal of surplus Crown assets	3,163		1,175
Less :
Lapsed appropriations	(111,931)		(703,330)
Available for use in subsequent years	(2,876)		(287)
Current year appropriations used	$ 19,832,15		$ 17,802,388
c)   Reconciliation of net cash provided by Government to current year       appropriations used
	2007		2006
Net cash provided by Government	$ 18,529,913		$ 17,937,220
Refund of prior year expenditures	8,117		28,499
Revenue not available for spending	2,876		287
Change in accounts receivable and cash	(215,144)		277,595
Change in accounts payable and       accrued liabilities	1,483,058		(448,057)
Other adjustments	23,335		6,844
Current year appropriations used	$ 19,832,155		$ 17,802,388

4.  Tangible Capital Assets

Cost	March 31, 2006	Additions	Disposals	March 31, 2007
Machinery and equipment	$ 275,080	$ 167,706	---	$ 442,786
Informatics hardware	1,517,008	971,310	---	2,488,318
Furniture	637,866	281,023	---	918,889
Informatics software	424,551	70,845	---	495,396
Motor vehicles	23,697	30,630	23,697	30,630
Leasehold improvements	919,357	34,583	---	953,940
	$ 3,797,559	$ 1,556,097	$ 23,697	$ 5,329,959
Accumulated amortization	March 31, 2006	Amortization	Disposals	March 31, 2007
Machinery and equipment	$ 164,206	$ 43,252	---	$ 207,458
Informatics hardware	1,075,030	200,886	---	1,275,916
Furniture	410,842	128,824	---	539,666
Informatics software	394,324	17,720	---	412,044
Motor vehicles	22,568	1,858	23,697	729
Leasehold improvements	268,038	94,398	---	362,436
	$ 2,335,008	$ 486,938	$ 23,697	$ 2,798,249
Net Book Value	March 31, 2006			March 31, 2007
Machinery and equipment	$ 110,874			$ 235,328
Informatics hardware	441,978			1,212,402
Furniture	227,024			379,223
Informatics software	30,227			83,352
Motor vehicles	1,129			29,901
Leasehold improvements	651,319			591,504
	$ 1,462,551			$ 2,531,710

5.  Employee Future Benefits

6.  Related Party Transactions

The Office is related in terms of common ownership to all Government of Canada departments, agencies and Crown corporations. The Office enters into transactions with these entities in the normal course of business.

During the year, the Office had net expenses of $5,838,678 ($5,155,235 in 2006) from transactions in the normal course of business with other Government departments, agencies and Crown corporations. These expenses include services provided without charge of $2,790,000 ($2,647,000 in 2006) as described in Note 7.

7.  Services Provided Without Charge by Other Government Departments ($ 000)

During the year, the Office received services that were obtained without charge from other government departments and agencies. These are recorded at their estimated costs in the financial statements as follows:

	2007		2006
Public Works and Government Services Canada – accommodation	$ 1,770		$ 1,700
Treasury Board Secretariat - employer’s share of insurance premiums	918		856
Office of the Auditor General of Canada - audit services	95		85
Public Works and Government Services Canada - payroll services	7		6
Total	$ 2,790		$ 2,647

8.  Contingent Liabilities

In the normal course of its operations, the Office may become involved in various legal actions. Some of these legal actions may result in actual liabilities when one or more future events occur. To the extent that the future event is likely to occur, and a reasonable estimate of the loss can be made, a liability is accrued and an expense recorded in the financial statements. No contingent liabilities relating to the Office of the Commissioner of Official Languages are recognized in the Office's financial statements for the fiscal year ended March 31, 2007.

9.  Contractual Obligations

The Office has commitments arising in the normal course of operations for future years.  These obligations include occupancy leases and equipment rental, as well as the obligation for workers’ compensation death benefits disclosed in Note 5 (c). Minimum annual payments under these agreements are as follows:

Fiscal year		($000)
2007-2008		$125
2008-2009		79
2009-2010		64
2010-2011		64
2011 until 2017		289
Total		$621

10.  Comparative Figures

Certain comparative figures have been reclassified to conform to the presentation adopted in the current year.

Table 9: Response to Parliamentary Committees, and Audits and
Evaluations for Fiscal Year 2006-2007

Response to Parliamentary Committees

No recommendations were received for the year under review.

Response to the Auditor General

In 2006–2007, the Office of the Commissioner of Official Languages was the subject of a year-end audit by the Auditor General of Canada. In her report, the Auditor General was of the opinion that the financial statements of the Office presented fairly, in all material respects, the financial position of the Office as at March 31, 2007, and the results of its operations and its cash flows for the year ended in accordance with generally accepted Canadian accounting principles. Furthermore, in her opinion, the transactions of the Office that came to her notice during the audit had, in all significant respects, been in accordance with the Financial Administration Act and regulations and the Official Languages Act.

External Audits

No recommendations were received for the year under review.

Internal Audits or Evaluations

Not applicable for the year under review. An Internal Audit function has been approved and funded starting with fiscal 2007-2008.

Table 10: Procurement and Contracting

Supplementary information on Procurement and Contracting can be found at:
http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp

Table 11: Travel Policies

Supplementary information on Travel Policies can be found at:
http://www.tbs-sct.gc.ca/rma/dpr3/06-07/index_e.asp

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