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Section III – Supplementary Information

Financial Tables

In 2007–2008, the following financial tables were applicable to Elections Canada’s operations.

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

($ thousands)	2005–2006 Actual	2006–2007 Actual	2007–2008
			Main Estimates	Planned Spending	Total Authorities	Actual
1. Electoral event delivery, political financing, and compliance and enforcement	256,401	40,239	34,251	34,251	42,438	42,249
2. Electoral event readiness and improvements	50,899	68,435	59,344	59,344	72,553	71,515
3. Public education and information, and support for stakeholders	7,084	6,542	10,827	10,827	7,194	6,976
4. Electoral boundaries redistribution	3	–	–	–	–	–
Total	314,387	115,216	104,422	104,422	122,185	120,740
Less: Non-respendable revenue	–	–	–	–	–	–
Plus: Cost of services received without charge	5,472	5,832	–	6,369	–	6,163
Total Agency Spending	319,859	121,048	104,422	110,791	122,185	126,903
Full-time Equivalents	452	396	387	387	453	423

Table 2: Voted and Statutory Items

Vote Number or Statutory Item (S)	Truncated Vote or Statutory Wording	2007–2008 ($ thousands)
		Main Estimates	Planned Spending	Total Authorities	Actual
15	Program expenditures	21,766	21,766	22,071	20,627
S	Expenses of elections	78,398	78,398	95,168	95,167
S	Salary of the Chief Electoral Officer	231	231	253	253
S	Contributions to employee benefit plans	4,027	4,027	4,693	4,693
	Total	104,422	104,422	122,185	120,740

Table 3: Details on Transfer Payment Programs (TPPs)

1) Name of Transfer Payment Program: Reimbursements to candidates, parties and auditors, and allowances to eligible political parties (new political financing provisions of the Canada Elections Act)
2) Start Date: Ongoing		3) End Date: Ongoing
4) Description: Elections Canada’s role is to administer the Canada Elections Act, which has three main objectives: fairness, transparency and participation. To promote fairness and participation, the Act provides for reimbursement of election expenses to candidates and parties, and a subsidy for certain auditors’ fees. A candidate who is elected or receives at least 10% of the valid votes cast at an election is entitled to a reimbursement of 60% of the election expenses limit. A registered party is eligible for reimbursement of election expenses if the party obtains 2% or more of the total valid votes cast nationally, or 5% of the valid votes cast in electoral districts where the party has endorsed candidates. The Act provides for a subsidy, equal to the lesser of $1,500 or 3% of the candidate’s election expenses with a minimum of $250, to be paid out of public funds directly to the candidate’s auditor. A registered association that has, in a fiscal period, accepted contributions or incurred expenses of $5,000 or more in total (less transfers to other political entities), must obtain an audit report that provides an audit opinion as to whether the Registered Association Financial Transactions Return presents fairly the information contained in the financial records on which it is based. When an audit of the Registered Association Financial Transactions Return is required, the Act provides for a subsidy of a maximum of $1,500 for the audit of the expenses. This amount is paid out of public funds directly to the electoral district association’s auditor after the Chief Electoral Officer has received the return, the auditor’s report and other documents required to accompany the return. For eligible political parties, the Act also provides for the payment of a quarterly allowance according to the following formula: a registered political party that obtained at least 2% of the total valid votes cast in a general election, or 5% of the valid votes cast in the ridings where it presented candidates, has the right to a quarterly allowance that is calculated as the product of $0.4375 multiplied by the number of valid votes cast in the most recent general election preceding that quarter and the inflation adjustment factor that is in effect for that quarter.
5) Strategic Outcomes: To maintain and strengthen the recognition among Canadians, whether they are electors or other participants in the electoral process, that we administer the Canada Elections Act in a fair, consistent, effective and transparent manner.
6) Results Achieved: Elections Canada issued election expense reimbursements to eligible candidates, audit subsidies to candidate and registered electoral district association auditors, and quarterly allowances to eligible registered parties in accordance with the Act.
($ thousands)	7) Actual spending 2005–2006		8) Actual spending 2006–2007	9) Planned spending 2007–2008	10) Total authorities 2007–2008	11) Actual spending 2007–2008	12) Variance(s) between columns 9 and 11
13) General elections and by-elections
– Candidates	24,628		(684)		158	158	(158)
– Political parties	27,998		(816)		4	4	(4)
– Candidates’ auditors	1,124		(246)		51	51	(51)
14) Quarterly allowances
– Allowance to eligible political parties	24,536		27,452	28,141	28,016	28,016	125
15) Electoral district associations’ auditors
– Electoral district associations’ auditors	932		879	902	804	804	98
16) Total TPP	79,218		26,585	29,043	29,033	29,033	10

Table 4: Response to Parliamentary Committees and External Audits

Response to Parliamentary Committees

No recommendations were received for the current reporting period.

Response to the Auditor General, including to the Commissioner of the Environment and Sustainable Development

No recommendations were received for the current reporting period.

External Audits* *Refers to other external audits conducted by the Public Service Commission of Canada or the Office of the Commissioner of Official Languages.

The agency has nothing to report for the current reporting period.

Table 5: Internal Audits and Evaluations

Name of Internal Audit	Audit Type	Status	Completion Date	Electronic Link to Report
Follow-up audit to the Auditor General of Canada’s November 2005 Report to Parliament, Chapter 6, “Elections Canada – Administering the Federal Electoral Process”	Follow-up audit	In progress	September 2008	N/A

Financial Statements

OFFICE OF THE CHIEF ELECTORAL OFFICER

For the year ended March 31, 2008

Management Responsibility for Financial Statements

Responsibility for the integrity and objectivity of the accompanying Financial Statements for the year ended March 31, 2008 and all information contained in these statements rests with the management of the Office of the Chief Electoral Officer (OCEO).

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 and year-end instructions issued by the Office of the Comptroller General.  Some of the information in the Financial Statements is based on management’s best estimates and judgements and gives due consideration to materiality.  These statements should be read within the context of the significant accounting policies set out in the Notes.

Management maintains a system of financial management and internal controls designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded, resources are managed economically and efficiently in the attainment of corporate objectives, and that transactions are in accordance with the Financial Administration Act and regulations, the Canada Elections Act, the Referendum Act, the Electoral Boundaries Readjustment Act and the Constitution Acts.

Management is supported and assisted by a program of internal audit services. OCEO also has an independent audit committee. The responsibilities of the committee are to provide the Chief Electoral Officer with independent advice and assurance on the effectiveness of Elections Canada governance, risk management, control, audit and reporting practices.

The Auditor General of Canada, the independent auditor for the Government of Canada, has audited the transactions and the Financial Statements and issued the attached auditor’s report.

 

Marc Mayrand Chief Electoral Officer of Canada

Janice Vézina Associate Deputy Chief Electoral Officer, Political Financing and Chief Financial Officer

Ottawa, Canada
July 11, 2008

OFFICE OF THE CHIEF ELECTORAL OFFICER
Statement of Financial Position

At March 31

	2008	2007
ASSETS
Financial assets
Accountable advances	$3	$6
Due from the Consolidated Revenue Fund	19,370	23,592
Receivables
- from external parties	512	897
- from government departments and agencies	1,028	767
Total financial assets	20,913	25,262
Non-financial assets
Prepaid expenses	590	907
Consumable supplies	7,549	8,733
Tangible capital assets (Note 4)	16,353	16,062
Total non-financial assets	24,492	25,702
Total	$45,405	$50,964
LIABILITIES
Accounts payable and accrued liabilities
- to external parties	$16,775	$20,024
- to government departments and agencies	1,907	2,059
Accrued employee salaries and benefits	1,674	2,206
Lease obligation for tangible capital assets (Note 5)	318	249
Provision for vacation leave	1,411	1,294
Deposits from political candidates	44	71
Employee severance benefits (Note 6)	4,429	3,655
Provision for contingent liabilities	-	56
Total liabilities	26,558	29,614
EQUITY OF CANADA	18,847	21,350
Total	$45,405	$50,964

Contractual Obligations (Note 7) and Contingencies (Note 8)
The accompanying notes form an integral part of these Financial Statements.

 

Approved by:

Marc Mayrand Chief Electoral Officer of Canada

Janice Vézina Associate Deputy Chief Electoral Officer,  Political Financing and Chief Financial Officer

OFFICE OF THE CHIEF ELECTORAL OFFICER
Statement of Operations

For the Year Ended March 31

	2008	2007
Expenses (Note 9)
Salaries and benefits	$40,583	$37,253
Political parties quarterly allowance	28,016	27,452
Professional services	24,725	23,079
Travel and communication	9,211	6,013
Rental of equipment and accommodation	8,720	7,202
Advertising, publishing and printing	7,448	6,225
Amortization of tangible capital assets	4,268	4,532
Repair and maintenance of equipment	1,833	2,072
Small equipment	1,645	1,661
Reimbursement (adjustments) of candidates’ and parties’ expenses	1,018	(868)
Utilities, materials and supplies	803	1,106
Write-off of tangible capital assets	707	-
Interest and other charges	61	6
Total Expenses	129,038	115,733
Non-tax revenue	(70)	(69)
Net Cost of Operations	$128,968	$115,664

The accompanying notes form an integral part of these Financial Statements.

OFFICE OF THE CHIEF ELECTORAL OFFICER
Statement of Equity of Canada

For the Year Ended March 31

	2008	2007
Equity of Canada, beginning of year	$21,350	$16,088
Net cost of operations	(128,968)	(115,664)
Change in Due from the Consolidated Revenue Fund	(4,222)	(42,435)
Net cash provided by Government	124,524	157,529
Services provided without charge (Note 10)	6,163	5,832
Equity of Canada, end of year	$18,847	$21,350

The accompanying notes form an integral part of these Financial Statements.

OFFICE OF THE CHIEF ELECTORAL OFFICER
Statement of Cash Flow

For the Year Ended March 31

	2008	2007
OPERATING ACTIVITIES
Net cost of operations	$128,968	$115,664
Non-Cash items:
Amortization of tangible capital assets	(4,268)	(4,532)
Write-off of tangible capital assets	(707)	-
Services provided without charge	(6,163)	(5,832)
Variation in Statement of Financial Position:
(Decrease) in accounts receivable and accountable advances	(127)	(260)
(Decrease) increase in prepaid expenses	(316)	429
(Decrease) increase in consumable supplies	(1,184)	3,158
Decrease in liabilities	3,125	42,264
Cash used by operating activities	119,328	150,891
CAPITAL INVESTMENT ACTIVITIES
Acquisition of tangible capital assets (excluding capital leases)	5,126	6,589
Payment of capital lease obligations	70	49
Cash used by capital investment activities	5,196	6,638
NET CASH PROVIDED BY GOVERNMENT OF CANADA	$124,524	$157,529

The accompanying notes form an integral part of these Financial Statements.

OFFICE OF THE CHIEF ELECTORAL OFFICER
Notes to Financial Statements

For the year ended March 31, 2008

1.   Authority and Objectives

The Office of the Chief Electoral Officer (the Office), commonly known as Elections Canada, is headed by the Chief Electoral Officer who is appointed by resolution of the House of Commons and reports directly to Parliament.  The Chief Electoral Officer is completely independent of the federal government and political parties. The Office is named in Schedule I.1 of the Financial Administration Act.

The Office’s objectives are to enable the Canadian electorate to elect members to the House of Commons in accordance with the Canada Elections Act; to ensure compliance with and enforcement of all provisions of the Canada Elections Act; to calculate the number of members of the House of Commons to be assigned to each province pursuant to the Electoral Boundaries Readjustment Act and in accordance with the provisions of the Constitution Acts; and to provide the necessary technical, administrative and financial support to the ten electoral boundaries commissions, one for each province, in accordance with the Electoral Boundaries Readjustment Act.

The Office is funded by an annual appropriation (which provides for the salaries of permanent, full-time staff) and the statutory authority contained in the Canada Elections Act, the Referendum Act and the Electoral Boundaries Readjustment Act. The statutory authority provides for all other expenditures, including the costs of electoral events, maintenance of the National Register of Electors, quarterly allowances to eligible political parties, redistribution of electoral boundaries and continuing public education programs.

2.   Summary of Significant Accounting Policies

1. Basis of presentation – These 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, and year-end instructions issued by the Office of the Comptroller General.
2. Parliamentary appropriations – The Office operates under two funding authorities: an annual appropriation and the statutory authority. Appropriations provided to the Office do not parallel financial reporting according to Canadian generally accepted accounting principles for the public sector.  They are based in a large part on cash flow requirements.  Consequently, items recognized in the Statement of Operations and the Statement of Financial Position are not necessarily the same as those provided through appropriations from Parliament.
   
   Note 3 to these Financial Statements provides information regarding the source and disposition of these authorities and provides a high-level reconciliation between the two bases of reporting. 
3. Due from the Consolidated Revenue Fund – The Office operates within the Consolidated Revenue Fund (CRF) which is administered by the Receiver General for Canada.  All cash received by the Office is deposited to the CRF and all cash disbursements made by the Office are paid from the CRF.  Due from the CRF represents the amount of cash that the Office is entitled to draw from the Consolidated Revenue Fund without further appropriations in order to discharge its liabilities.
   
   Net cash provided by Government is the difference between all cash receipts and all cash disbursements including transactions between departments of the federal government.
4. Receivables – Receivables are stated at amounts expected to be ultimately realized. A provision is made for receivables where recovery is considered uncertain.
5. Consumable supplies – Consumable supplies consist mainly of forms and publications used to administer election events and documents distributed to political entities. These supplies are recorded at weighted average cost. The cost is charged to operations in the period in which the items are consumed.  If they no longer have service potential, they are valued at the lower of cost or net realizable value.
6. Tangible capital assets – Tangible capital assets are recorded at historical cost less accumulated amortization.  The Office records as tangible capital assets all expenses providing multi-year benefits and leasehold improvements having an initial cost of $5,000 or more.  Similar items less than $5,000 are expensed in the Statement of Operations under small equipment. Capital assets acquired for software under development are amortized once that software is put into production.
   
   Amortization is calculated on a straight-line basis over the estimated useful lives of the tangible capital assets as follows:
   
   
   
   

   Asset Class	Useful Life
   Office equipment	3 to 10 years
   Informatics equipment	3 years
   Software	3 to 5 years
   Furniture and fixtures	10 years
   Vehicles	5 years
   Motorized equipment	10 years
   Leasehold improvements and capital leases	Term of lease

   
   
7. Salaries and benefits, and vacation leave – Salaries and benefits, and vacation leave are expensed as the salary or benefits accrue to the employees under their respective terms of employment. The employee salaries and benefits liability is calculated based on the respective terms of employment using the employees’ salary levels at year end, and the number of days remaining unpaid at the end of the year. The liability for vacation leave is calculated at the salary levels in effect at the end of the year for all unused vacation leave benefits accruing to employees.
8. Employee future benefits
   
   1) Pension benefits – Eligible employees participate in the Public Service Pension Plan, a multiemployer plan administered by the Government of Canada. The Office’s contributions to the Plan are charged to expenses in the year incurred and represent the total of the Office’s obligation to the Plan.   Current legislation does not require the Office to make contributions for any actuarial deficiencies of the Plan.
   
   2) 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 related 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.
9. 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.
10. Services provided without charge – Services provided without charge by other government departments for accommodation, the employer’s contribution to the health and dental insurance plans, audit services and legal services are recorded as operating expenses, at their estimated cost, in the Statement of Operations. A corresponding amount is reported directly in the Statement of Equity of Canada.
11. Political parties quarterly allowance – The Canada Elections Act allows for the payment from public funds of quarterly allowances to qualifying registered parties. The quarterly allowance is calculated based on the results of the most recent general election preceding the quarter. This allowance is expensed in each quarter of the calendar year as directed by the Act.
12. Measurement uncertainty – The preparation of Financial Statements in accordance with Canadian generally accepted accounting principles for the public sector and year-end instructions issued by the Office of the Comptroller General requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the Financial Statements and the reported amounts of income and cost of operations during the reporting year.
    
    At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable. The most significant estimates used are contingent liabilities, the liability for employee severance benefits, the useful life of tangible capital assets and candidate and party reimbursement of eligible election expenses. 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.

3.   Parliamentary Appropriations

The Office receives its funding through an annual Parliamentary appropriation and the statutory authority contained in the electoral legislation. 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

	2008	2007
Net cost of operations	$128,968	$115,664
Adjustments for items affecting net cost of operations but not affecting appropriations
Add (Less):
Amortization of tangible capital assets	(4,268)	(4,532)
Prepaid expenses	(1,111)	(1,315)
Consumable supplies	(1,184)	3,158
Services provided without charge	(6,163)	(5,832)
Change in employee severance benefits obligation	(774)	(303)
Change in provision for vacation leave	(117)	11
Write-off of tangible capital assets	(707)	-
Other	109	42
	114,753	106,893
Adjustments for items not affecting net cost of operations but affecting appropriations
Add (Less):
Acquisition of tangible capital assets (excluding capital leases)	5,126	6,589
Payment of capital lease obligations	70	49
Prepaid expenses	795	1,744
Other	(4)	(59)
Current year appropriations used	$120,740	$115,216

(b) Reconciliation of Parliamentary appropriations provided to current year appropriations used

	2008	2007
Appropriations Provided:
Program expenditures (Vote 25)	$22,072	$22,026
Statutory contributions to employee benefit plans	4,693	4,079
Other statutory expenditures	95,420	92,568
	122,185	118,673
Less:
Lapsed appropriation – Program expenditures (Vote 25)	(1,445)	(3,457)
Current year appropriations used	$120,740	$115,216

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

	2008	2007
Net cash provided by Government	$124,524	$157,529
Variation in accounts receivable and accountable advances	127	260
Variation in accounts payables and accrued liabilities	(3,401)	(40,542)
Variation in deposits from political candidates	(27)	(1,595)
Variation in accrued employee salaries and benefits	(532)	(395)
Other adjustments	(21)	(110)
Non-tax revenue	70	69
Current year appropriations used	$120,740	$115,216

4. Tangible Capital Assets

Cost
	Opening balance	Acquisitions	Transfers	Disposals and write-off	Closing balance	2008 Net  book value	2007 Net book value
Office equipment (including capital leases)	$1,078	$212	-	$104	$1,186	$734	$ 677
Informatics equipment	7,725	521	-	-	8,246	747	734
Software	16,819	382	3,321	-	20,522	8,382	7,837
Software under development	4,958	3,421	(3,321)	685	4,373	4,373	4,958
Furniture and fixtures	1,403	240	-	-	1,643	743	654
Vehicles and motorized equipment	179	40	-	35	184	111	93
Leasehold improvements	2,776	450	-	723	2,503	1,263	1,109
Total	$34,938	$ 5,266	$0	$1,547	$38,657	$16,353	$16,062

Accumulated Amortization
	Opening balance	Amortization	Disposals and write-off	Closing balance
Office equipment (including capital leases)	$401	$133	$82	$452
Informatics equipment	6,991	508	-	7,499
Software	8,982	3,158	-	12,140
Furniture and fixtures	749	151	-	900
Vehicles and motorized equipment	86	22	35	73
Leasehold improvements	1,667	296	723	1,240
Total	$18,876	$4,268	$840	$22,304

5. Lease Obligation for Tangible Capital Assets

The Office has entered into agreements to rent office equipment under capital lease with a cost of $465,627 and accumulated amortization of $155,103 as at March 31, 2008 ($385,322 and $141,126 respectively as at March 31, 2007). The obligations for the upcoming years include the following:

Maturing year	2008
2009	$97
2010	97
2011	87
2012	48
2013 and thereafter	14
Total future minimum lease payments	343
Less: imputed interest (3.29% to 4.76%)	(25)
Lease obligation for tangible capital assets	$318

6. Employee Future Benefits

(a) Pension benefits

The Office’s employees contribute to 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/Québec Pension plans benefits and they are indexed to inflation. 

The Office’s and employees’ contributions to the Public Service Pension Plan for the year were as follows:

	2008	2007
Office’s contributions	$3,424	$3,219
Employees’ contributions	$1,306	$1,202

The 2007-08 expense amount represents approximately 2.6 times 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) Employee severance benefits

The Office 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:               

	2008	2007
Accrued benefit obligation, beginning of year	$3,655	$3,352
Expense for the year	994	606
Benefits paid during the year	(220)	(303)
Accrued benefit obligation, end of year	$4,429	$3,655

7. Contractual Obligations

The nature of the Office’s activities can result in some large multi-year contracts and obligations whereby the Office will be obligated to make future payments when the services will be rendered or goods received. Significant contractual obligations that can be reasonably estimated are summarized as follows:

2009	$23,429
2010	19,575
2011	3,370
2012	1,684
2013 and thereafter	95
Total	$48,153

8. Contingencies

Claims have been made against the Office in the normal course of operations. Legal proceedings for claims totalling approximately $1,019,317 ($80,000 in 2007) were still pending at March 31, 2008.  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 in the Financial Statements.

No contingent liabilities are recognized in the Office’s Financial Statements for the fiscal year ended March 31, 2008 ($56,000 in 2007).

9. Expenses by Event

In 2007-08, 7 by-elections were held while 2 by-elections were held in 2006-07. The resulting variance in the cost of operations is due to Election Readiness mode ($10.5 million) and by-elections ($2.8 million)

	2008		2007
Expenses	Electoral Event Delivery1	Other2	Electoral Event Delivery1	Other2
Salaries and benefits	$3,194	$37,389	$2,598	$34,655
Political parties quarterly allowance	-	28,016	-	27,452
Professional services	3,763	20,962	5,752	17,327
Travel and communication	497	8,714	629	5,384
Rental of equipment and accommodation	607	8,113	66	7,136
Advertising, publishing and printing	4,632	2,816	1,964	4,261
Amortization of tangible capital assets	-	4,268	-	4,532
Repair and maintenance of equipment	-	1,833	3	2,069
Small equipment	-	1,645	15	1,646
Reimbursement (adjustment) of candidates’ and parties’ expenses	214	804	(868)	-
Utilities, materials and supplies	32	771	21	1,085
Write-off of tangible capital assets	-	707	-	-
Interest and other charges	-	61	-	6
Total Expenses	$12,939	$116,099	$10,180	$105,553

1	Expenses incurred for general elections, by-elections and redistribution of electoral boundaries.
2	Salary of permanent staff, other statutory expenses incurred under the Canada Elections Act, including expenses related to election readiness activities, quarterly allowances to political parties and ongoing expenses.

10. 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 and on normal trade terms.  During the year, the Office expensed $21,898,381 from transactions in the normal course of business with other government departments and agencies. These expenses include services provided without charge from other government departments worth $6,163,296 as presented in part (a).
 
(a) Services provided without charge:

During the year, the Office received services that were obtained without charge from other government departments and agencies. These services without charge have been recognized in the Office’s Statement of Operations as follows:

	2008	2007
Public Works and Government Services Canada - accommodation	$4,565	$4,158
Treasury Board Secretariat - employer’s share of insurance premiums	1,461	1,524
Office of the Auditor General of Canada - audit services	130	145
Human Resources and Social Development Canada - employer’s portion of Worker’s compensation payments	7	5
Total Services provided without charge	$6,163	$5,832

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