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III: Supplementary Information

A. Organization of the Office of the Registrar

The organization of the Office of the Registrar is shown in the chart below.

 

Organization of the Office of the Registrar

 

Registrar

The Registrar, a Governor-in-Council appointee, answers directly to the Chief Justice and exercises quasi-judicial powers. She is the deputy head of the Court and supervises all its staff. Her office provides management and support to the chambers of the nine Justices, the office of the Executive Legal Officer and the law clerk program. The Registrar also supports the Court activities linked to relations with the international community of judges and jurists and other courts in Canada.

Deputy Registrar

The Deputy Registrar, a Governor-in-Council appointee, oversees the work of the Court Operations Sector, which includes the Registry Branch, the Law Branch, and Public Information Services and the Tour Program.

Registry

The Registry is the hub of all procedural and documentary activities at the Court. The Registry processes, records and directs the flow of all documents filed by the parties and records all events which take place during the life of a case. It "case manages" every leave application, appeal and motion to ensure that cases are dealt with efficiently, so that no time is wasted by Judges on procedural matters or incomplete filings. The Registry assists parties by providing information on the Court's processes and activities, schedules the Court's sittings, ensures support in the Courtroom during hearings and finalizes the documentation for cases after judgments have been rendered.

Law Branch

The Law Branch provides legal services to the Judges and the administration of the Court, and manages the publication of the judgments of the Court and the Registrar's legal correspondence. Staff lawyers provide legal opinions on all leave applications filed and legal editing of all reasons for decisions. The Branch also prepares and publishes the Bulletin of Proceedings and press releases outlining the Court's agenda and listing judgments to be rendered or rendered. Legal and general translation and terminology services are provided by the jurilinguists of the Law Branch supported by external translation services.

Public Information and Tour Services

Outreach and education is done through a number of channels, including guided tours of the Court building, school kits, and of increasing importance, a broad range of web communications and responses to requests for information through the Court's public internet site.

Library and Information Services

Library and Information Services is comprised of the Library, Information Management and Technology Branch, and a Project Management Office (PMO) for the Court modernization Program. It is designed primarily to erve the Court, the Office of the Registrar, and its business units, and through them litigants, the media and the public. These responsibilities extend to the corporate level where this centre of expertise is charged with ensuring that the management of the Office of the Registrar information meets the needs of the users, and legal and central agency requirements.

Corporate Services

The administrative and operational support to the Judges and Office of the Registrar staff is provided by the Corporate Services, which is esponsible for accommodation, finance, procurement, human resources, administration, security, and strategic planning.

Financial Tables

This section provides an overview of the financial performance using a set of various financial tables, the format and table numbers being standard throughout the federal government. All figures reported under “Total Planned Spending”, “Total Authorities” and “Total Actual Spending” columns of the Financial Tables correspond to amounts published in the 2006-2007 Main Estimates and in the 2004-2005, 2005-2006 and 2006-2007 Public Accounts.

In 2006-2007, only the following financial tables were applicable to the Office of the Registrar:

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


  

  

  

2006-2007

($ millions)

2004-05
Actual

2005-06
Actual

Main Estimates

Planned Spending

Total Authorities

Actual

Process hearings and decisions

26.7

27.5

27.8

27.8

31.0

29.5


Total

26.7

27.5

27.8

27.8

31.0

29.5

Less:
Non-Respendable revenue

0.2

0.3

N/A

0.2

N/A

0.3

Plus:
Cost of services received without charge

5.2

5.5

N/A

5.5

N/A

9.0

Total Departmental Spending

31.7

32.7

N/A

33.1

31.0

38.2


 


 

 

 

2006-2007

 

2004-05
Acutal

2005-06
Actual

Planned

Actual

Full time equivalents

179

191

190

192


Table 2: Resources by Program Activity


 

Budgetary

2006-2007

($ millions)

Operating

Total:
Gross Budgetary Expenditures

Process hearings & decisions

 
 

Main Estimates

27.8

27.8

Planned Spending

27.8

27.8

Total Authorities

31.0

31.0

Actual Spending

29.5

29.5



  

2006-2007

  

Budgetary

 

Plus: Non-Budgetary

 

($ millions)

Less: Respendable Revenue

Total:
Net
Budgetary Expenditures

Loans, Investments and Advances

Total

Process hearings & decisions

 
 
 
 

Main Estimates

-

27.8

-

27.8

Planned Spending

-

27.8

-

27.8

Total Authorities

-

31.0

-

31.0

Actual Spending

-

29.5

-

29.5


Table 3: Voted and Statutory Items


($ millions)

 

2006-2007

Vote or Statutory Item

Supreme Court of Canada

Main Estimates

Planned Spending

Total Authorities

Actual

50

Operating expenditures

20.8

20.8

23.5

22.0

(S)

Judges’ salaries, allowances and annuities, annuities to spouses and children of Judges and lump sum payments to spouses of Judges who die while in office

4.6

4.6

5.4

5.4

(S)

Contributions to employee benefit plans

2.4

2.4

2.1

2.1

 

Total

27.8

27.8

31.0

29.5


Table 4: Services Received Without Charge


($ millions)

2006-2007

Accommodation provided by Public Works and Government Services Canada

4.5

Security services provided by RCMP

3.1

Contributions covering employer’s share of employees’ insurance premiums and expenditures paid by Treasury Board of Canada Secretariat
Employer’s contribution to employees’ insured benefits plans and associated expenditures paid by Treasury
Board of Canada Secretaria.

1.3

Interpretation services provided by Public Works and Government Services Canada

0.1

Total 2006-2007 services received without charge

9.0


Table 6: Sources of Respendable & Non-Respendable Revenue


 

 

 

2006-2007

($ millions)

Actual 2004-05

Actual 2005-06

Main Estimates

Planned Revenue

Total Authorities

Actual

Process hearings and decisions

 
 
 
 
 
 

Non-Respendable Revenues

 
 
 
 
 
 

Judges' contributions towards annuities

0.1

0.1

-

0.1

-

0.1

Sales of Goods, Services and Information Products

0.1

0.1

-

0.1

-

0.1

Other

0.1

0.1

-

-

-

0.1

Total Non-Respendable Revenue

0.3

0.3

-

0.2

-

0.3

Total Revenue

0.3

0.3

-

0.2

-

0.3


The Supreme Court of Canada has no respendable revenue.

Table 8: Resource Requirements by Sector


($ millions)

2006-2007

Sector

Total
Process Hearings and Decisions

Executive Services

 

Planned Spending

5.2

Actual Spending

4.4

Court Operations

  

Planned Spending

7.0

Actual Spending

5.9

Library and Information Services

  

Planned Spending

6.8

Actual Spending

5.3

Corporate Services

  

Planned Spending

4.2

Actual Spending

6.5


Table 9 A: 2006-07 User Fees


 

 

 

 

2006-

2007

User Fee

Fee Type

Fee Setting Authority

Date Last Modified

Forecast Revenue
($ 000 )

Actual Revenue ($ 000)

Sale of Bulletin of Proceedings

Other Products and Services

Supreme Court Act

October 13, 2006

5.0

8.4

Sale of Judgments

Other Products and Services

Supreme Court Act

October 13, 2006

10.0

12.5

Sale of Certificates

Other Products and Services

Supreme Court Act

October 13, 2006

7.0

8.2

Photocopies

Other Products and Services

Supreme Court Act

October 13, 2006

20.0

32.4

Other Fees

Other Products and Services

Supreme Court Act

October 13, 2006

55.0

55.9

Total
2006-07

 

 

 

97.0

117.4



 

 

Planning Years

User Fee

Fiscal Year

Forecast Revenue
($ 000)

Sale of Bulletin of Proceedings

2007-2008
2008-2009
2009-2010

8.0
8.0
8.0

Sale of Judgments

2007-2008
2008-2009
2009-2010

12.0
12.0
12.0

Sale of Certificates

2007-2008
2008-2009
2009-2010

8.0
8.0
8.0

Photocopies

2007-2008
2008-2009
2009-2010

30.0
30.0
30.0

Other Fees

2007-2008
2008-2009
2009-2010

56.0
56.0
56.0

Sub-Total

2007-2008

114.0

Sub-Total

2008-2009

114.0

Sub-Total

2009-2010

114.0

Total 2006-07

 
 

Note: User fees are set by the Supreme Court Act, and reporting is not required under the User Fees Act. However, since details of user fees have been reported in the past, they are included here for comparative purposes.

Table 11: Details on Project Spending

The Supreme Court of Canada has implemented/commenced the following projects during the reporting period:

  • East Entrance
  • Courtroom Audio-Visual / Information Technology / Information Management

Supplementary information on Project Spending can be found at http://www.tbs-sct.gc.ca/rma/dpr1/06-07/index_e.asp.

Table 15 - Financial Statements

The financial statements have been prepared in accordance with accrual accounting principles. The unaudited supplementary information presented in the financial tables in this Departmental Performance Report is prepared on a modified cash basis of accounting in order to be consistent with appropriations-based reporting. Note 3 to the financial statements reconciles these two accounting methods.

The Office of the Registrar of the Supreme Court of Canada

Statement of Management Responsibility

Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2007 and all information contained in these statements rests with departmental management. These financial statements have been prepared by management in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.

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 department’s financial transactions. Financial information submitted to the Public Accounts of Canada and included in the Office of the Registrar of the Supreme Court of Canada’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 department.

The financial statements of the Office of the Registrar of the Supreme Court of Canada have not been audited.

__________________
Anne Roland
Registrar

____________________
Lynn Potter
Acting Director General,
Corporate Services

Ottawa, Canada
August 7, 2007

The Office of the Registrar of the Supreme Court of Canada
Statement of Operations (unaudited)
For the Year Ended March 31
(in dollars)


 

2007

2006

 

(restated)

Expenses

Salaries and employee benefits

21,656,104

20,670,443

Professional services

5,869,189

5,881,051

Accommodation

4,531,860

4,196,046

Amortization of tangible capital assets

1,168,011

989,603

Materials, office supplies and equipment

1,060,340

829,593

Library materials

1,023,089

1,098,495

Travel

766,991

907,374

Telecommunications services

363,817

324,596

Equipment rentals

207,999

204,788

Repairs and maintenance

207,935

203,634

Printing services

187,216

194,679

Postage and courier

61,765

157,511

Other

14,370

17,080

Total expenses

37,118,686

35,674,894

Revenues

261,250

219,676

Net cost of operations

36,857,436

35,455,218


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

The Office of the Registrar of the Supreme Court of Canada
Statement of Financial Position (unaudited)
For the Year Ended March 31
(in dollars)


 

2007

2006

(restated)

Assets

Financial assets

Accounts receivable and advances (Note 4)


349,647


197,764

Total financial assets


349,647


197,764

Non-financial assets

Prepaid expenses

225,211

207,194

Tangible capital assets
(Note 5)

6,806,742

5,453,980


Total non-financial assets


7,031,953


5,661,174

Total


7,381,600


5,858,938

Liabilities

Accounts payable and accrued liabilities

2,597,164

1,918,574

Vacation pay and compensatory leave

660,491

640,245

Employee severance benefits (Note 6)

2,313,128

2,397,336

Other liabilities (Note 8)

1,615,120

1,517,230


Total liabilities


7,185,903


6,473,385

Equity of Canada

 

195,697

 

(614,447)

Total

7,381,600

5,858,938


Contractual obligations (Note 9)
The accompanying notes form an integral part of these financial statements.

 

The Office of the Registrar of the Supreme Court of Canada
Statement of Equity of Canada (unaudited)
For the year ended March 31
(in dollars)


 

2007

2006

(restated)

Equity of Canada, beginning of year

(614,447)

(1,360,664)

Adjustment for change in accounting policy (Note 2k)

-

191,846

Net cost of operations

(36,857,436)

(35,455,218)

Current year appropriations used (Note 3)

29,544,355

27,521,553

Revenue not available for spending

(251,641)

(200,023)

Revenues available for spending in future years

(9,610)

(19,651)

Refund of prior year's expenditures

(23,539)

(78,101)

Net change in Consolidated Revenue Fund (Note 3)

(621,083)

333,389

Services provided without charge from other government departments
(Note 7a)

9,029,098

8,452,422

Equity of Canada, end of year

195,697

(614,447)


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

The Office of the Registrar of the Supreme Court of Canada
Statement of Cash Flow (unaudited)
For the Year Ended March 31
(in dollars)


 

2007

2006

(restated)

Operating activities

Net cost of operations

36,857,436

35,455,218

Non-cash items:

Amortization of tangible capital assets

(1,168,011)

(989,603)

Gain on disposal of tangible capital assets

9,610

18,919

Write-off of assets

-

(1,738)

Services provided without charge from other government departments (note 7)

(9,029,098)

(8,452,422)

26,669,936

26,030,373

Increase (decrease) in accounts receivable and advances

151,883

(400,534)

Increase in prepaid expenses

18,017

15,348

Decrease (increase) in liabilities

(712,518)

400,192

Cash used by operating activities

26,127,318

26,045,379


Capital investment activities

Acquisitions of tangible capital assets

2,520,773

1,530,707

Proceeds from disposal of tangible capital assets

(9,610)

(18,919)

Cash used by capital investment activities

2,511,163

1,511,788

Financing Activities

Net cash provided by Government of Canada

(28,638,482)

(27,557,167)


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

 

The Office of the Registrar of the
Supreme Court of Canada
Notes to Financial Statements (Unaudited)

1. Authority and objectives

The Supreme Court of Canada was constituted in 1875 by an act of Parliament and is now governed by the Supreme Court Act. It is comprised of a Chief Justice and eight puisne judges (puisne meaning ranked after), all appointed by the Governor in Council for terms of “good behaviour”, with a minimum of three judges coming from Qubec.

The mandate of the Supreme Court of Canada is to have and exercise an appellate, civil and criminal jurisdiction within and throughout Canada. As the final court of appeal, the Supreme Court of Canada serves Canadians by leading the development of common and civil law through its decisions on questions of public importance.

The Supreme Court of Canada is committed to the rule of law; independence and impartiality and accessibility to justice. The Office of the Registrar of the Supreme Court of Canada supports the Supreme Court of Canada by providing responsive administrative services; nurturing the dedication, pride and professionalism of its employees; respecting diversity and linguistic duality and collaborating with other courts and legal institutions.

The Supreme Court of Canada is Canada’s highest court and one of its most important national institutions. It hears appeals from courts of appeal of the provinces and territories as well as from the Federal Court of Appeal. In addition, the Supreme Court of Canada is required to give its opinion on any question referred to it by the Governor in Council.

The importance of the decisions of the Supreme Court of Canada for Canadian society is well recognized. The Supreme Court of Canada assures uniformity, consistency and correctness in the articulation, development and interpretation of legal principles throughout the Canadian judicial system. Its jurisdiction is derived from the Supreme Court Act and other Acts of Parliament such as the Criminal Code.

2. Summary of Significant Accounting Policies

The financial statements have been prepared in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.

Significant accounting policies are as follows:

(a) Parliamentary appropriations – The Office of the Registrar of the Supreme Court of Canada is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Office of the Registrar of the Supreme Court of Canada do not parallel financial reporting according to Canadian generally accepted accounting principles since appropriations are primarily based on cash flow requirements. Consequently, items recognized in the statement of operations and in the statement of financial position are not necessarily the same as those provided through appropriations from Parliament. Note 3 provides a high-level reconciliation between the bases of reporting.

(b) Net Cash Provided by Government – The Office of the Registrar of the Supreme Court of Canada operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Office of the Registrar of the Supreme Court of Canada is deposited to the CRF and all cash disbursements made by the Office of the Registrar of the Supreme Court of Canada are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements including transactions between departments of the federal government.

(c) Change in net position in the Consolidated Revenue Fund is the difference between the net cash provided by Government and appropriations used in a year, excluding the amount of non respendable revenue recorded by the Office of the Registrar of the Supreme Court of Canada . It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.

(d) Revenues: Sales and other revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues.

(e) Expenses – Expenses are recorded on the accrual basis:

(i) Vacation pay and compensatory leave are expensed as the benefits accrue to employees under their respective terms of employment.

(ii) Services provided without charge by other government departments for accommodation, the employer’s contribution to the health and dental insurance plans, legal services worker’s compensation, interpretation services and security services are recorded as operating expenses at their estimated cost.

(f) Employee future benefits

(i) Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multi employer plan administered by the Government of Canada. The Office of the Registrar of the Supreme Court of Canada’s contributions to the Plan are charged to expenses in the year incurred and represent its total obligation to the Plan. Current legislation does not require the Office of the Registrar of the Supreme Court of Canada to make contributions for any actuarial deficiencies of the Plan.

(ii) Severance benefits: Employees are entitled to severance benefits under labour contracts or conditions of employment. These benefits are accrued as employees render the services necessary to earn them. The obligation relating to the benefits earned by employees is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government as a whole.

iii. Federally appointed judges pension benefits: Eligible federally appointed judges and their survivors are entitled to fully indexed annuities providing that the judges meet minimum age and service requirements. The main benefits paid from this plan are recorded on a pay-as-you-go basis. They are included in the Statement of Operations as a component of salaries and benefits and the judges contributions are credited to revenue. Contributions made by the Office and judges pertaining to the portion of the plan that relates to indexation of benefits is recorded in a Supplementary Retirement Benefits Account, which is presented on the Statement of Financial Position. The Office's contribution towards indexation is expensed at the time it is accrued in the Account in accordance with the legislation. The actuarial liability associated with the judges pension plan is recorded in the financial statements of the Government of Canada, the ultimate sponsor of the plan.

(g) Accounts and advances receivable are stated at amounts expected to be ultimately realized; a provision is made for receivables where recovery is considered uncertain.

(h) Contingent liabilities – Contingent liabilities are potential liabilities which may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded. If the likelihood is not determinable or an amount cannot be reasonably estimated, the contingency is disclosed in the notes to the financial statements.

(i) Tangible capital assets – All tangible capital assets and leasehold improvements having an initial cost of $5,000 or more are recorded at their acquisition cost. The Office of the Registrar of the Supreme Court of Canada has many works of art and historically significant assets such as rare books, paintings, busts, clocks and other works of art. In accordance with Treasury Board of Canada Secretariat policy, these values are not capitalized as they are considered non-operational heritage assets. Intangible assets are not capitalized.

Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:


Asset Class

Amortization Period

Machinery and equipment
5 to 10 years
Office furniture and equipment
5 to 10 years
Computer equipment and sofware
3 years
Motor vehicles
3 years
Leasehold improvements
5 years
Assets under construction
Once in service, in accordance with asset type.

(j) Measurement uncertainty –– The preparation of these financial statements in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses reported in the financial statements. At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable. The most significant items where estimates are used are the liability for employee severance benefits, allowances for employee vacation and compensatory benefits, prepaid expenses, employer’s contribution to health and dental insurance plans and the useful life of tangible capital assets. Actual results could significantly differ from those estimated. Management’s estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year they become known.

(k) Change in accounting policy - With these financial statements the Office of the Registrar of the Supreme Court of Canada adopted for the first time the concept of prepaid expenses. The financial statements of the prior period have been restated to give effect to the new accounting policy including an adjustment to the opening equity at April 1, 2005. The change was effected to comply with generally accepted accounting principles and Treasury Board accounting policies. The effect of the change on the financial statements is summarized as follows:


 

2007

2006

 

(in dollars)

Increase - Prepaid expenses

225,211

207,194

Decrease - Library materials expense

(18,017)

(15,348)

Increase - Equity of Canada - beginning of year

207,194

191,846


Notes to the Financial Statements (unaudited)

3. Parliamentary Appropriations

The Office of the Registrar of the Supreme Court of Canada receives all 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 of the Registrar of the Supreme Court of Canada 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

 

(in dollars)

Net cost of operations

36,857,436

35,455,218

Adjustments for items affecting net cost of operations but not affecting appropriations

Add (Less):

Services provided without charge from other government departments

(9,029,098)

(8,452,422)

Amortization of tangible capital assets

(1,168,011)

(989,603)

Legal services provided by the Department of Justice

(3,689)

(18,401)

Refund of prior years expenditures

23,539

78,101

Write-off of capital assets

-

(1,738)

Revenue not available for spending

251,641

200,023

Gain on disposal of capital assets

9,610

19,651

Increase - Vacation and compensatory leave

(20,246)

(70,373)

Decrease (increase) - Employee severance benefits

84,208

(244,195)

Other

176

(762)

Adjustments for items not affecting net cost of operations but affecting appropriations

Add (Less):

Acquisition of tangible capital assets

2,520,773

1,530,707

Increase - Prepaid expenses

18,017

15,348

Current year appropriations used

29,544,355

27,521,553


(b) Appropriations provided and used:


 

2007

2006

 

(in dollars)

(in dollars)

(Vote 50) - Operating expenditures

23,462,350

21,974,150

Contributions to employee benefits plan

2,159,231

2,264,789

Judge salaries, allowances and annuities

5,366,935

4,714,907

Spending of amounts equivalent to proceeds from disposal of capital assets

29,261

19,891

31,017,777

28,973,737

Less:

Lapsed appropriations:

Operating

(1,451,930)

(1,432,293)

Proceeds from disposal of assets

(11,882)

(240)

(1,463,812)

(1,432,533)

Available for spending in future years

(9,610)

(19,651)

Total appropriation used

29,544,355

27,521,553


(c) Reconciliation of net cash provided by Government to current year appropriations used:


 

2007

2006

(in dollars)

(in dollars)

Net cash provided by Government

28,638,482

27,557,167

Revenue not available for spending

251,641

200,023

Revenue available for spending in future years

9,610

19,651

Refund of prior years expenditures

23,539

78,101

28,923,271

27,854,942

Change in net position in the Consolidated Revenue Fund

Variation in account receivable and advances

(151,883)

400,534

Variation in accounts payable and accrued liabilities

678,590

(799,765)

Variation in other liabilities

97,890

85,006

Legal services provided by the Department of Justice

(3,689)

(18,401)

Other adjustments

176

(763)

621,083

(333,389)

Current year appropriation used

29,544,355

27,521,553


4. Accounts Receivable and Advances

The following table presents details of the accounts receivable:


 

2007

2006

(in dollars)

(in dollars)

Receivables from other Federal Government departments and agencies

313,323

175,420

Receivables from external parties

34,577

20,513

Standing advances

2,400

2,380

350,300

198,312

Less: allowance for doubtful accounts on external receivables

655

547

Total

349,646

197,765


5. Tangible Capital Assets

(in dollars)

Cost


Capital asset class

Opening Balance

Acquisitions

Machinery and equipment

414,312

154,033

Office furniture and equipment

1,345,101

65,293

Computer equipment

361,645

-

Computer software

167,589

408,433

Motor vehicles

193,709

-

Leasehold improvements

3,765,869

917,250

Assets under construction

1,837,459

975,764

Total

8,085,684

2,520,773


Cost


Capital asset class

Disposals

Closing Balance

Machinery and equipment

-

568,345

Office furniture and equipment

(22,000)

1,388,394

Computer equipment

(6,434)

355,211

Computer software

-

576,022

Motor vehicles

(29,480)

164,229

Leasehold improvements

-

4,683,119

Assets under construction

-

2,813,223

Total

(57,914)

10,548,543


Accumulated amortization


Capital asset class

Opening balance

Amortization

Machinery and equipment

71,012

77,004

Office furniture and equipment

917,274

76,660

Computer equipment

224,701

64,057

Computer software

138,898

37,307

Motor vehicles

116,534

40,773

Leasehold improvements

1,163,285

872,210

Assets under construction

-

-

Total

2,631,704

1,168,011


Accumulated amortization


Capital asset class

Disposals

Closing balance

Machinery and equipment

-

148,016

Office furniture and equipment

(22,000)

971,934

Computer equipment

(6,434)

282,324

Computer software

-

176,205

Motor vehicles

(29,480)

127,827

Leasehold improvements

-

2,035,495

Assets under construction

-

-

Total

(57,914)

3,741,801


 


Capital asset class

2007 Net
Book Value

2006 Net
Book Value

Machinery and equipment

420,329

343,300

Office furniture and equipment

416,460

427,827

Computer equipment

72,887

136,944

Computer software

399,817

28,691

Motor vehicles

36,402

77,175

Leasehold improvements

2,647,624

2,602,584

Assets under construction

2,813,223

1,837,459

Total

6,806,742

5,453,980


Amortization expense for the year ended March 31, 2007 is $1,168,011
(2006 - $989,603).

6. Employee Benefits

(a) Pension benefits: The Office of the Registrar of the Supreme Court of Canada’s employees participate in the Public Service Pension Plan, which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Qubec Pension Plans benefits and they are indexed to inflation.

Both the employees and the Office of the Registrar of the Supreme Court of Canada contribute to the cost of the Plan. The 2006-07 expense amounts to $1,591,353 ($1,675,944 in 2005-06), which represents approximately 2.2 times (2.6 in 2005-2006) the contributions by employees.

The Office’s responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan’s sponsor.

(b) Severance benefits: The Office of the Registrar of the Supreme Court of Canada provides severance benefits to its employees based on eligibility, years of service and final salary. These severance benefits are not pre-funded. Benefits will be paid from future appropriations. Information about the severance benefits, measured as at March 31, is as follows:


 

2007

2006

 

(in dollars)

Accrued benefit obligation, beginning of year

2,397,337

2,153,142

Expense for the year

75,837

357,518

Benefits paid during the year

 

(160,046)

(113,323)

Accrued benefit obligation, end of year

2,313,128

2,397,337


7. Related Party Transactions

The Office of the Registrar of the Supreme Court of Canada is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Office of the Registrar of the Supreme Court of Canada enters into transactions with these entities in the normal course of business and on normal trade terms. Also, during the year, the Office of the Registrar of the Supreme Court of Canada received services which were obtained without charge from other Government departments as presented in part (a).

(a) Services provided without charge:

During the year the Office of the Registrar of the Supreme Court of Canada received services without charge from other government departments. These services without charge have been recognized in the Office of the Registrar of the Supreme Court of Canada’s Statement of Operations as follows:


 

2007

2006

 

(in dollars)

Accommodation

4,531,860

4,196,046

Employer's contribution to the health and dental insurance plans

1,263,820

1,177,798

Legal services

12,458

64,001

Worker's compensation cost provided by Human Resources and Skills Development Canada

41,935

35,227

Interpretation services provided by PWGSC

83,025

109,350

Security services provided by the RCMP

3,096,000

2,870,000

Total

9,029,098

8,452,422


The Government has structured some of its administrative activities for efficiency and cost-effectiveness purposes so that one department performs these on behalf of all without charge. The costs of these services, which include payroll and cheque issuance services provided by Public Works and Government Services Canada are not included as an expense in the Office of the Registrar of the Supreme Court of Canada’s Statement of Operations.

(b) Payables and receivables outstanding at year-end with related parties:


 

2007

2006

 

(in dollars)

Accounts receivable with other government departments and agencies

313,323

175,420

Accounts payable to other government departments and agencies

512,786

224,000


8. Other Liabilities

The following table presents details of other liabilities:


 

2007

2006

 

(in dollars)

Trust Account - Security Deposit

Liability, beginning of year

394,091

394,391

Deposits

3,000

8,000

Interest

2,854

2,311

Reimbursements

(13,952)

(10,611)

Liability, end of year

385,993

394,091

Supplementary Retirement Benefit Account (SRBA)

Liability, beginning of year

1,123,139

1,037,833

Deposits

58,953

47,118

Interest

47,034

38,188

Liability, end of year

1,229,126

1,123,139

Total

1,615,119

1,517,230


Security deposit account was established to record security to the value of $500 deposited by an Appellant with the Registrar of the Supreme Court of Canada in accordance with paragraph 60(1)(b) of the Supreme Court Act. As per section 87 of the Rules of the Supreme Court of Canada, interest is paid on money deposited as security.

Supplementary Retirement Benefit Account (“SRBA”) records contributions made by Supreme Court of Canada Judges and the matching contributions made by the Employer in accordance with the SRBA Act and the Judges Act.

9. Contractual obligations

The Court Modernization Program commenced in 2006-07 and will continue until 2008/09. As part of this Program, multi-year contracts for professional services have been put in place. An estimate of future obligations under these contracts is shown below:


 

2008

Total

 

(in dollars)

Professional services

965,769

965,769


10. Comparative information

Comparative figures have been reclassified to conform to the current year’s presentation.

Table 16: Responses to Parliament, Audits and Evaluations

An internal audit of the Office of the Registrar’s contracting and procurement function was conducted in 2006-07.

The objective of this audit was to assess whether SCC’s risk management, control, and governance processes that relate to the contracting and procurement function were adequate and functioning appropriately. The audit was conducted by independent auditors between January and February 2007 using criteria derived from the Treasury Board Secretariat Guide for Manager and Internal Audit: Monitoring Procurement and Contracting and the TBS Management Accountability Framework, and the requirements of the Government Contracts Regulations and the TBS Contracting Policy. The audit report was finalized in June 2007.

The audit found that management has taken positive action over the period examined to address known risk areas and to strengthen controls with respect to contracting: the level of knowledge of contracting requirements across the SCC has been enhanced and many of the steps in the procurement process were standardized. Roles and responsibilities for contracting were found to be well defined and understood. Management receives regular, accurate and reliable information on contracting activities.

Nonetheless, opportunities exist to improve the SCC’s contracting processes. Auditors made recommendations for changes to the Court’s procedures so that:

  • risks associated with the Court’s procurement and contracting activities are regularly assessed;
  • access is facilitated and competition encouraged in line with government procurement and contracting policy;
  • procedures are further standardized and formalized, and processes streamlined;
  • a better audit trail of the actions taken and the approvals obtained is provided;
  • the knowledge of federal government contracting requirements remains current at the Court through periodic professional development and frequent consultation/liaison with Public Works and Government Services Canada ; and
  • contracting authorities are delegated only to those individuals with in-depth knowledge of applicable government contracting rules and regulations.

A strong follow-up process is in place for audits. The results of audits are presented to the Executive Committee and Management Committee. The audit results are posted on the intranet site. The audit reports are also reviewed at the annual Judges’ Retreat. Follow-up action plans are prepared for each audit.

The Supreme Court of Canada does not have a program evaluation function due to the nature of the work it is mandated to achieve.

Table 21: Travel Policies

The Office of the Registrar of the Supreme Court of Canada follows TBS Travel Directives, Rates and Allowances.