Section III: Supplementary Information
Organizational Information
Assisted Human Reproduction Canada
Tables
Table 1: Comparison of Planned to Actual Spending (including Full-time Equivalents)
($ thousands ) | 2005-06 Actual |
2006-07 | |||
---|---|---|---|---|---|
Main Estimates |
Planned Spending |
Total Authorities |
Total Actuals | ||
Licensing and Enforcement of a Regulatory Framework for Assisted Human Reproduction Technologies | 0 | 4,320 | 4,320 | 4,320 | 60 |
Health Information and Knowledge Management for Assisted Human Reproduction Technologies | 0 | 5,361 | 5,361 | 5,361 | 74 |
Total | 0 | 9,681 | 9,681 | 9,681 | 134 |
Less: Non-respendable revenue | 0 | 0 | 0 | 0 | 0 |
Plus: Cost of services received without charge | 0 | 0 | 0 | 0 | 0 |
Total Departmental Spending | 0 | 9,681 | 9,681 | 0 | 134 |
Full-time Equivalents | 0 | N/A | 44 | 44 | 1 |
Table 2: Resources by Program Activity
($ thousands )
2006-07 | |||||||||
---|---|---|---|---|---|---|---|---|---|
Program Activity |
Budgetary | Plus: Non- budgetary |
Total | ||||||
Operating | Capital | Grants | Contributions and Other Transfer Payments | Total: Gross Budgetary Expenditures | Less: Respendable Revenue |
Total: Net Budgetary Expenditures |
Loans, Investments, and Advances |
||
Licencing and Enforcement of a Regulatory Framework for AHR Technologies | 4,320 | 4,320 | 4,320 | 4,320 | |||||
Main Estimates | 4,320 | 4,320 | 4,320 | 4,320 | |||||
Planned Spending | 4,320 | 4,320 | 4,320 | 4,320 | |||||
Total Authorities | 4,320 | 4,320 | 4,320 | 4,320 | |||||
Actual Spending | 60 | 60 | 60 | 60 | |||||
Health Information and Knowledge Management for AHR Technologies | 5,361 | 5,361 | 5,361 | ||||||
Main Estimates | 5,361 | 5,361 | 5,361 | 5,361 | |||||
Planned Spending | 5,361 | 5,361 | 5,361 | 5,361 | |||||
Total Authorities | 5,361 | 5,361 | 5,361 | 5,361 | |||||
Actual Spending | 74 | 74 | 74 | 74 |
Table 3: Voted and Statutory Items
($ thousands)
Vote or Statutory Item |
Truncated Vote or Statutory Wording |
2006-07 | ||||
---|---|---|---|---|---|---|
Main Estimates |
Planned Spending |
Total Authorities |
Total Actuals | |||
10 | Operating expenditures | 9,022 | 9,022 | 9,022 | 130 | |
(S) | Contributions to employee benefit plans | 659 | 659 | 659 | 4 | |
Total | 9,681 | 9,681 | 9,681 | 134 |
Table 4: Assisted Human Reproduction Canada Financial Statements (Unaudited) For the Year Ended March 31, 2007
Statement of Management Responsibility for Financial Statements
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 Agency's financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada and included in the Agency'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 Agency.
As the Agency only commenced operations February 14th, 2007 it is reviewing its options in regards to the establishment of an Internal Audit and Evaluation Committee.
The financial statements of the department have not been audited.
Dr. Elinor Wilson
President of the Assisted Human Reproduction Canada
Vancouver and Ottawa, Canada
August 24, 2007
Assisted Human Reproduction Canada
Statement of Operations (Unaudited)
For the year ended March 31
($ thousands)
|
2007 | |
Expenses (Note 5) |
|
|
|
Operations | 134 |
|
||
|
|
|
|
||
Revenues (Note 1) | 0 | |
|
||
Net Cost of Operations | 134 |
The accompanying notes form an integral part of these financial statements.
Assisted Human Reproduction Canada
Statement of Financial Position (Unaudited)
As at March 31
($ thousands)
2007 | ||
Assets | ||
Financial assets | ||
Accounts receivable (Note 7) | 0 | |
Non-financial assets | ||
Tangible capital assets | 0 | |
Total Assets | 0 | |
Liabilities | ||
Accounts payable and accrued liabilities (Note 9) | 0 | |
0 | ||
Equity of Canada | 0 | |
Total | 0 |
Contingent liabilities (Note 12)
The accompanying notes form an integral part of these financial statements.
Assisted Human Reproduction Canada
Statement of Equity of Canada (Unaudited)
For the year ended March 31
($ thousands)
2007 | |
Equity of Canada, beginning of year | 0 |
Net cost of operations | 134 |
Current year appropriations used (Note 3) | 134 |
Services provided without charge (Note 13) | 0 |
Equity of Canada, end of year | 0 |
The accompanying notes form an integral part of these financial statements.
Assisted Human Reproduction Canada
Statement of Cash Flow (Unaudited)
For the year ended March 31($ thousands)
2007 | ||
Operating activities | ||
Net cost of operations | 134 | |
Non-cash items: | ||
Amortization of tangible capital assets |
0 | |
Gain on disposal of tangible capital assets | 0 | |
Services provided without charge | 0 | |
Variations in Statement of Financial Position: | 0 | |
Increase (decrease) in accounts receivable | 0 | |
Decrease (increase) in accounts payable: | 0 | |
Accounts payable and accrued liabilities | 0 | |
Vacation pay and compensatory leave | 0 | |
Employee severance benefits | 0 | |
Decrease in deferred revenues | 0 | |
Cash used in operating activities | 134 | |
Capital investment activities | ||
Acquisition of tangible capital assets | 0 | |
Proceeds from disposition of tangible capital assets | 0 | |
Cash used in capital investment activities | 0 | |
Financing activities | ||
Net cash provided by the Government of Canada | (134) |
The accompanying notes form an integral part of these financial statements.
Assisted Human Reproduction Canada
Notes to the Financial Statements (Unaudited)
1. Authority and Objectives
The Assisted Human Reproduction Canada (AHRC) was established under the authority of the Assisted Human Reproduction Act. The legislation aims to protect and promote human health, safety, dignity and human rights in the use of assisted human reproduction (AHR) technologies, prohibits unacceptable activities, such as human cloning and places controls over AHR related research. The Agency will be responsible for the issuance and review of licenses, the collection and analysis of health reporting information, and to carry out inspections and enforcement related to activities controlled under the Act.
2. 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 Agency is financed by the Government of Canada through parliamentary appropriations. Appropriations provided to the Agency do not parallel financial reporting according to generally accepted accounting principles, since appropriations are primarily based on cash flow requirements. Consequently, items recognized in the Statement of Operations and on the Statement of Financial Position are not necessarily the same as those provided through appropriations from Parliament. Note 3 to these financial statements provides a high-level reconciliation between the bases of reporting.
b) Net cash provided by the Government of Canada
The Agency operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Agency is deposited to the CRF and all cash disbursements made by the Agency are paid from the CRF. Net cash provided by the Government of Canada is the difference between all cash receipts and all cash disbursements, including transactions between departments and agencies of the Government of Canada.
c) Change in net position in the Consolidated Revenue Fund
The change in net position in the CRF is the difference between net cash provided by the government and appropriations used in a year, excluding the amount of non-respendable revenue recorded by the Agency. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.
d) Revenues
Funds received from external parties for specified purposes are recorded upon receipt as deferred revenues. These revenues are recognized in the period in which the related expenses are incurred.
Other revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues. There were no revenues for March 31st, 2007.
e) Expenses
Expenses are recorded on an accrual basis.
f) Tangible capital assets
All tangible capital assets having an initial cost of $10,000 or more are recorded at their acquisition cost. 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 | Three to five years |
Motor vehicles | Three years |
Leasehold improvements | Term of lease |
Assets under construction | Once in service, in accordance with asset class |
g) Contingent liabilities
Contingent liabilities are potential liabilities that may become actual liabilities when one or more future events occur or fail to occur. To the extent that it is likely that the future event will occur or will 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.
h) 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.
3. Parliamentary Appropriations
The Agency receives its funding through annual parliamentary appropriations.
a) Appropriations provided and current year appropriations used
(in $ thousands) | 2007 |
Voted authorities: | |
Vote 10- Program Expenditures | 9,022 |
Statutory authorities: | |
Contributions to employee benefit plans | 659 |
9,681 | |
Lapsed authorities: |
|
Vote 10-Program Expenditures | (8,892) |
Contributions to employee benefit plans | (655) |
(9,547) | |
Current year appropriations used | 134 |
b) Reconciliation of net cash provided by the government to current year appropriations used
(in $ thousands) | 2007 | |
Net cash provided by government | 9,681 | |
Change in net position in the Consolidated Revenue Fund: |
||
Lapsed Authorities | 9,547 | |
Current year appropriations used | 134 |
4. Expenses
The following table presents details of expenses by category:
(in $ thousands) | 2007 |
Transfer payments | 0 |
Operating expenses: | |
Departmental salary and employee benefits | 50 |
Professional and special services | 29 |
Machinery and equipment | 38 |
Transportation and telecommunications | 7 |
Repairs and maintenance | 3 |
Utilities, materiel, and supplies | 2 |
Rentals | 5 |
Total operating expenses | 134 |
Total Expenses | 134 |
5. Revenues
The Agency had no Revenues for the fiscal year ended March 31, 2007
6. Accounts Receivable
The Agency had no Accounts Receivable at March 31, 2007
7. Tangible Capital Assets
The Agency had no tangible assets at March 31, 2007
8. Accounts payable and accrued liabilities
The Agency had no Accounts payable nor accrued liabilities at March 31, 2007
9. Deferred revenue
The Agency had no deferred revenue for 2006-2007
10. Employee Benefits
a) Employee Benefit Fund
Eligible public service 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 per cent per year of pensionable service times the average of the best five consecutive years of earnings. The benefits are integrated with the Canada or Quebec Pension Plan benefits and they are indexed to inflation.
The Agency contributed to the employee benefit fund $4 thousand for its employees.
b) Severance benefits
The Agency 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:
(in $ thousands) | 2007 |
Accrued benefit obligation, beginning of year |
0 |
Expense for the year | 0 |
Benefits paid during the year | 0 |
Accrued benefit obligation, end of year | 0 |
11. Contingent liabilities
In the normal course of its operations, the Agency may become involved in various legal actions. Some of these potential liabilities 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 on the department's financial statements.
As at March 31, 2007, the Agency had no contingent liabilities. The existence and amount of the liability depend upon the future outcome of future legal actions, which are not currently determinable. No accrual for these contingent liabilities has been made in the financial statements. In September 1999, the Public Service Superannuation Act was amended, to enable the Government of Canada to deal with excess amounts in the Public Service Superannuation Account and Pension Fund governed by this Act. The legal validity of these provisions has since been challenged in the courts. The outcome of this lawsuit has not been determined at this time.
12. Related-party transactions
Services provided without chargeThe Agency had no related party transactions or services provided without charge.
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 departments 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 Statement of Operations.
Table 5: Procurement and Contracting
Department | Assisted Human Reproduction Canada |
Points to Address | Department's Input |
1. Role played by procurement and contracting in delivering programs | The Agency had limited activities during its 1.5 months of operations. Procurement was limited to basic start up costs and was addressed by am Memorandum of Understanding with Health Canada for these services. The role was not determinable. |
2. Overview of how the department manages its contracting function | The contracting function was handled under a Memorandum of Understanding with Health Canada and followed standard Treasury Board Guidelines. |
3. Progress and new initiatives enabling effective and efficient procurement practices | Not Applicable |
The Agency adheres to travel policies and parameters as established by the Treasury Board's Special Travel Authorities and the Travel Directive, Rates and Allowances.
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