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SECTION III – SUPPLEMENTARY INFORMATION
Table 1: Commission Link to the Government of Canada Outcomes
Strategic Outcome: Equality, respect for human rights and protection from discrimination by fostering understanding of, and compliance with, the Canadian Human Rights Act and the Employment Equity Act by federally regulated employers and service providers, as well as the public whom they serve.
| Program Activity | Actual Spending 2007-2008 | Alignment to Government of Canada Outcome Area | ||
| Budgetary | Non-budgetary | Total | ||
| Knowledge Development |
$6,190 | non-applicable | $6,190 | A diverse society that promotes linguistic duality and social inclusion |
| Discrimination Prevention |
$5,347 | non-applicable | $5,347 | A diverse society that promotes linguistic duality and social inclusion |
| Dispute Resolution |
$10,456 | non-applicable | $10,456 | A diverse society that promotes linguistic duality and social inclusion |
The human rights Knowledge Development Program contributes to a diverse society that promotes linguistic duality and social inclusion by creating and disseminating knowledge regarding human rights through knowledge products and activities, such as research studies, policies, guidelines, regulations, information tools, published opinions, and/or involvement in groundbreaking human rights cases.
The Discrimination Prevention Program contributes to a diverse society that promotes linguistic duality and social inclusion by engaging federally regulated organizations in discrimination prevention initiatives related to human rights and employment equity, such as action plans, policies, consultations, and training.
The Dispute Resolution Program contributes to a diverse society that promotes linguistic duality and social inclusion by providing dispute resolution options to parties who are unable to resolve their disputes using other recourse mechanisms.
Table 2: Comparison of Planned to Actual Spending (including Full-time Equivalents)
(thousands of dollars)
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During the last five years, the actual spending fluctuations of the Commission were mainly due to temporary funding received for the following reasons:
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to participate in the hearings of three major pay equity complaints before the Canadian Human Rights Tribunal (this funding sunsetted in March 2006);
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to provide resources for the reduction of the complaints backlog, including those related to pay equity (this funding sunsetted in March 2006);
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to fund the development of a new Complaints Management System and Employment Equity Audit Tracking System (this funding sunsetted in March 2008);
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to support the Commission's Legal Services Division with regards to program integrity pressures (permanent funding); and
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to fund salary increases resulting from collective bargaining agreements and executive salary increases (permanent funding).
Table 3: Voted and Statutory Items ($ thousands)
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The 2006-2007 Total Authorities represent an increase of approximately of $1. 1 million or 5% over the 2006-2007 Total Main Estimates of $ 21 million. This difference represents funding received through the Supplementary Estimates for 2005-2006 operating budget carry forward and for the salary increases resulting from the collective bargaining agreements.
Table 4: Details on Project Spending ($ thousands)
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Table 5: Financial Statements
Statement of Management Responsibility
Responsibility for the integrity and objectivity of the accompanying financial statements of the Canadian Human Rights Commission for the year ended March 31, 2008, and all information contained in these statements rests with Commission's 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 fulfil its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the Commission's financial transactions. Financial information submitted to the Public Accounts of Canada and included in the Commission'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 Commission.
The financial statements of the Commission have not been audited.
| _______________________________________ Jennifer Lynch, Q.C. Chief Commissioner Ottawa, Ontario |
_______________________________________ Heather Throop Director General, Corporate Management Ottawa, Ontario |
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_______________________________________
July 24, 2008 |
Statement of Operations (unaudited)
For the year ended March 31
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The accompanying notes are an integral part of these financial statements.
Statement of Financial Position (unaudited)
As at March 31
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The accompanying notes are an integral part of these financial statements.
Statement of Equity (unaudited)
For the year ended March 31
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The accompanying notes are an integral part of these financial statements.
Statement of Cash Flow (unaudited)
For the year ended March 31
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The accompanying notes are an integral part of these financial statements.
Notes to the Financial Statements (unaudited)
1. Authority and Objective
The Canadian Human Rights Commission (Commission) was established in 1977 under Schedule II of the Financial Administration Act in accordance with the Canadian Human Rights Act.
The mandate of the Commission is to discourage and reduce discriminatory practices by dealing with complaints of discrimination on the prohibited grounds in the Canadian Human Rights Act; conducting audits of federal departments and agencies and federally regulated private companies to ensure compliance with the Employment Equity Act; conducting research and information programs; and working closely with other levels of government, employers, service providers, and community organizations to promote human rights principles.
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 Commission is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Commission 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 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 Commission operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Commission is deposited to the CRF and all cash disbursements made by the Commission 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
Change in net position in the Consolidated Revenue Fund is the difference between the net cash provided by the Government and appropriations used in a year, excluding the amount of non respendable revenue recorded by the Commission. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.
(d) Revenues
Revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues.
(e) Operating Expenses
Expenses are recorded on the accrual basis:
- Vacation pay and compensatory leave are expensed as the benefits accrue to employees under their respective terms of employment.
- Services received without charge by other government departments for accommodation, employer's contribution to the health and dental insurance plans, worker's compensation coverage and legal services are recorded as operating expenses at their estimated cost.
(f) Employee future benefits
Eligible employees participate in the Public Service Pension Plan, a multi-employer plan administered by the Government of Canada. The Commission's contributions to the Plan are charged to expenses in the year incurred and represent the total Commission obligation to the Plan. Current legislation does not require the Commission to make contributions for any actuarial deficiencies of the Plan.
Severance benefits
Employees are entitled to severance benefits under collective agreements 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.
(g) Accounts receivable
Accounts receivable are stated at amounts expected to be ultimately realized. A provision is made for accounts receivable where recovery is considered uncertain.
(h) Tangible capital assets
Tangible capital assets and leasehold improvements having an initial cost greater than $5,000 are recorded at their acquisition cost and are amortized on a straight line basis over their estimated useful lives, as follows:
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Amortization of the tangible capital asset commences the month following the asset is put into service.
(i) 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 liability for employee severance benefits and the useful life of tangible capital assets are the most significant items where estimates are used. 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 Commission receives 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 Commission has different net results of operations for the year on a government funding
basis than on an accrual accounting basis. The following tables present the reconciliation between the current year appropriations used, the net cost of operations and the net cash provided by the Government:
(a) Reconciliation of net cost of operations to current year appropriations used:
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(b) Appropriations provided and used:
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(c) Reconciliation of net cash provided by Government to current year appropriations used:
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4. Operating Expenses
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5. Revenues
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6. Accounts Receivable
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7. Tangible Capital Assets
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Amortization expense for the year ended March 31, 2007 is $103,791 ($96,855 in 2006).
8. Accounts Payable and Accrued Liabilities
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9. Employee Future Benefits
a) Pension benefits
The Commission's employees participate in the Public Service Pension Plan, which is sponsored and administered by the Government of Canada. Pension benefits provide for pensions equal to 2% of the average of the five highest consecutive years' salary for each year of service to a maximum of 35 years. The benefits are integrated with Canada/Quebec Pension Plan benefits and they are indexed to inflation.
Both the employees and the Commission contribute to the cost of the Plan. In 2007-2008, the expenses amount to $2,072,031 ($2,095,144 in 2006-2007), which represents approximately 2.1 times (2.2 in 2006-2007) the contributions by employees.
The Commission'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 Commission provides severance benefits to its employees based on eligibility, years of service and final salary. The liability for severance benefits is not funded by Parliamentary appropriations, but the benefits paid during the year are funded. The severance benefits as of March 31 are as follows:
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10. Contractual Obligations
The nature of the Commission's activities can result in some large multi-year contracts and obligations whereby the Commission will be obligated to make future payments when the goods or services are rendered. Significant contractual obligations that can be reasonably estimated are summarized as follows:
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11. Related Party Transactions
The Commission is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Commission enters into transactions with these entities in the normal course of business and on normal trade terms.
During the year, the Commission receives services without charge from other departments, which are recorded at their estimated cost in the Statement of Operations as follows:
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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 the services, which include payroll and cheque issuance services provided by Public Works and Government Services Canada, are not included as an expense in the Commission's Statement of Operations.
12. Comparative Information
Comparative figures have been reclassified to conform to the current year's presentation.