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Section 3: Supplementary Information

Links to Government of Canada Outcomes

The following table shows the IRB's planned spending by program activity and alignment to the Government of Canada outcome areas.

Table 3.1: Departmental Link to the Government of Canada Outcomes


Departmental Link to the Government of Canada Outcomes
Strategic Outcome: Provide Canadians with well-reasoned decisions on immigration and refugee matters efficiently, fairly and in accordance with the law
Program Activities Actual Spending 2007-2008
($ millions)
Alignment to Government of Canada Outcome Area
Budgetary Non-budgetary Total
Refugee Protection 75.4 - 75.4 A safe and secure world through international cooperation
Admissibility Hearings and Detention Reviews 12.7 - 12.7 Safe and secure communities*
Immigration Appeal* 15.2 - 15.2 A vibrant Canadian culture and heritage

* Through its removal orders work, the Immigration Appeal program activity also contributes to the Safe and Secure Communities outcome area.

The IRB contributes to the quality of life of Canadians by making important contributions to three Government of Canada outcomes areas.

Through the work of the Refugee Protection program activity, Canada accepts those in need of protection. Canada provides a safe haven to persons with a well-founded fear of persecution, as well as to those who face a danger of torture or risk to their life or risk of cruel and unusual treatment or punishment. This contributes to a safe and secure world environment through international cooperation.

Through the work of the Admissibility Hearings and Detention Reviews program activity, and through the removal order appeals work of the Immigration Appeal program activity, the IRB recognizes the consequences of the decisions it makes with respect to enhancing public safety and protecting Canadian citizens. It is with this sense of responsibility that the IRB maintains the balance between individual rights and the security of Canadians. This enhances the safety and security of Canadian communities.

Through the sponsorship appeals work of the Immigration Appeal program activity, the IRB recognizes the contributions of immigrants to the strength and vitality of Canadian society and culture, as well as the Government of Canada's commitment to family reunification. Canada is a country enriched by the many different origins of its population. This contributes to a vibrant Canadian culture and heritage.



Comparison of Planned to Actual Spending (incl. FTEs)

This table offers a comparison of the Main Estimates, Planned Spending, Total Authorities, Actual Spending for 2007-2008 and historical figures for Actual Spending.

Table 3.2: Comparison of Planned to Actual Spending (incl. FTEs)


($ millions) 2005-2006 2006-2007 2007-2008
  Actual Actual Main Estimates Planned Spending Total Authorities Actual
Refugee Protection 90.6 81.4 85.5 85.5 84.7 75.4
Admissibility Hearings and Detention Reviews 10.4 12.2 15.2 15.2 17.3 12.7
Immigration Appeal 11.7 16.8 13.0 13.0 16.3 15.2
Total 112.7 110.4 113.7 113.7 118.3 103.3
Less: Non-respendable revenue            
Plus: Cost of services received without charge 20.3 19.5   19.2   18.4
Total Departmental Spending 133.0 129.9   132.9   121.7
Full-time Equivalents (FTEs) 1,035 942   1,025   928

The IRB's total authorities of $118.3 million increased by $4.6 million from its planned spending of $113.7 million due mainly to an additional amount of $4.6 million in funding carried-forward from 2006-2007.

Actual spending for 2007-2008 was $103.3 million, $15.0 million less than total authorities. Unused resources were attributable mainly to:

  • A surplus of $7.6 million in various areas due to delays in appointments of decision-makers and staffing of public service positions
  • A surplus of $7.4 million in the special purpose allotment for the translation of decisions due to a lower volume of translations than initially anticipated


Voted and Statutory Items

Table 3.3: Voted and Statutory Items


2007-2008
Voted or Statutory Items
($ millions)
Truncated Vote of
Statutory Wording
Main Estimates Planned Spending Total Authorities Actual
10 Operating expenditures 100.3 100.3 107.1 92.1
(S) Contributions to
employee benefit plans
13.4 13.4 11.2 11.2
Total 113.7 113.7 118.3 103.3




Integrated Case Management System (ICMS) Project

The implementation of the ICMS for the RPD supports the IRB in its efforts to improve case preparation and management by streamlining and automating business processes, and by providing all IRB employees with access to a national repository of information required to support quality decision-making.

The ICMS was implemented for the RPD on April 1, 2007. The ICMS project has closed and the structure for the maintenance of the system is in place. Throughout the first half of 2007-2008, the IRB trained staff and decision-makers to provide them with the knowledge and skills required for them to make effective use of the system. The IRB also ensured that sufficient knowledge transfer and organizational capacity was achieved to support and maintain ICMS as the primary system of record for the RPD.

Table 3.4: Integrated Case Management System (ICMS) Project


Stage 1
Plans Results
ICMS in production: National deployment of ICMS for the RPD
  • On April 1, 2007, the ICMS was deployed in production
  • In August 2007, due to issues identified in the ICMS that impacted on operations, new cases were temporarily redirected to STAR. Cases already referred in the ICMS stayed in the ICMS. Some technical issues still being addressed at the end of the reporting period
Facilitate effective change management in preparation for the transition to ICMS through comprehensive training, communications, and change management plans
  • Following an internal communication campaign on ICMS implementation, a comprehensive training package was delivered to public service employees and decision-makers to equip them to use the system, resulting in increased efficiency and productivity
Stage 2
Plans Results
Automate IAD processes
  • The issues encountered with Stage 1 and the ongoing work to streamline the IAD processes as part of the IAD Innovation Plan delayed the work on IAD processes
Stage 3
Plans Results
Automate ID processes
  • The issues encountered with Stage 1 delayed the work on the ID processes




Travel Policies

The IRB follows the TBS Travel Directive, Rates and Allowances and Special Travel Authorities.



Financial Statements

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

Statement of management responsibility

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 Immigration and Refugee Board of Canada (the IRB). 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 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 IRB's financial transactions. Financial information submitted to the Public Accounts of Canada and included in the IRB'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, are 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 IRB.

The Chairperson's Management Board (the CMB) is the senior management body responsible for setting organizational priorities and objectives and providing overall direction to the IRB. The CMB oversees major initiatives that cut across the organization to ensure a comprehensive and integrated approach.

Management is supported and assisted by an Audit and Evaluation Committee (the AEC), a sub-committee of the CMB. The primary role of the AEC is to provide functional guidance over internal audit and evaluation.

The Chief Financial Officer is a full member of both the CMB and AEC.

The financial statements of the IRB have not been audited.


Brian Goodman
Chairperson
Serge Gascon, CGA
Chief Financial Officer

Ottawa, Canada
July 31, 2008

Statement of Operations (Unaudited) For the Year Ended March 31
(in thousands of dollars)


  2008 2007
  Refugee Protection Immigration Appeal Admissibility Hearings & Detention Reviews Total Total
Operating Expenses  
Salaries and employee benefits 60,863 11,767 9,426 82,056 85,835
Rentals 10,813 1,710 2,187 14,710 15,036
Professional and special services 9,590 2,833 1,839 14,262 15,955
Amortization (Note 5) 5,947 53 68 6,068 4,673
Transpor-
tation and telecom
munications
3,132 626 517 4,275 4,558
Repair and mainte-
nance
1,824 193 581 2,598 1,259
Acquisition of equipment (less than $10K) 1,007 179 250 1,436 1,848
Utilities, materials and supplies 554 74 84 712 722
Information 174 8 16 198 227
Other 123 1 2 126 32
Total Operating Expenses 94,027 17,444 14,970 126,441 130,145
Revenues  
Miscellaneous 27 4 5 36 9
Total Revenues 27 4 5 36 9
Net Cost of Operations 94,000 17,440 14,965 126,405 130,136

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

Statement of Financial Position (Unaudited) at March 31
(in thousands of dollars)


  2008 2007
ASSETS
  Financial assets    
  Accounts receivables and advances (Note 4) 2,621 3,576
  Non-financial assets    
  Prepaid expenses 117 129
  Tangible capital assets (Note 5) 18,397 23,307
  Total non-financial assets 18,514 23,435
TOTAL 21,135 27,011
LIABILITIES
  Accounts payable and accrued liabilities (Note 6) 8,102 9,723
  Vacation pay and compensatory leave 4,014 3,445
  Employee severance benefits (Note 7b) 15,104 15,239
  Total liabilities 27,220 28,407
EQUITY OF CANADA (6,085) (1,396)
TOTAL 21,135 27,011
Contingent liabilities (Note 8)

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

Statement of Cash Flow (Unaudited) For the Year Ended March 31
(in thousands of dollars)


  2008 2007
Operating activities
Net cost of operations
126,405 130,136
Non-cash items:
   
Amortization of capital assets (Note 5)
(6,068) (4,673)
Services received without charge (Note 9a)
(18,370) (19,524)
Variations in Statement of Financial Position:
   
Increase (decrease) in accounts receivable and advances
(955) 859
Increase (decrease) in prepaid expenses
(12) 105
Decrease (increase) in liabilities
1,187 (2,244)
Cash used by operating activities 102,187 104,659
Capital investment activities
Acquisitions of tangible capital assets (Note 5)
1,158 5,182
Cash used by capital investment activities 1,158 5,182
Financing activities
Net cash provided by Government of Canada (Note 3c)
(103,345) (109,841)

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

Notes to the Financial Statements (Unaudited)

1. Authority and Objectives

Created by an Act of the Canadian Parliament in 1989, the IRB is the largest Canadian administrative tribunal performing quasi-judicial functions. Its mandate is contained in Part 4 of the Immigration and Refugee Protection Act (the IRPA).

As an independent tribunal, the IRB's mandate is to:

  • determine claims for refugee protection made in Canada
  • adjudicate admissibility hearings and review reasons for detention
  • decide appeals from sponsorship refusals, certain removal orders and residency obligation decisions, and decide appeals by the Minister of Citizenship and Immigration from decisions made in admissibility hearings

As an organization with three administrative justice divisions, the IRB provides a responsive and efficient means of delivering administrative justice for individuals and ensures that all people who come before it are treated fairly. In fulfilling its mandate, the IRB contributes directly to maintaining public confidence in the integrity of Canada's immigration and refugee determination system.

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 IRB is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the IRB 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 IRB operates within the Consolidated Revenue Fund (the CRF), which is administered by the Receiver General for Canada. All cash received by the IRB is deposited to the CRF and all cash disbursements made by the IRB 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 IRB. 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. The IRB does not charge for its services and its only revenues stem from gains on disposals of crown assets, Access to Information and Privacy fees and interest on overdue accounts receivable.

(e) Expenses - Expenses are recorded on an accrual basis:

  • Vacation pay and compensatory leave are expensed as the benefits accrue to the employees under their respective terms of employment;
  • Services provided without charge by other government departments for accommodation, the employer's contribution to the health and dental insurance plans and legal services are recorded as operating expenses at their estimated cost.

(f) Employee future benefits

  1. Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multi-employer administered by the Government of Canada. The IRB contributions to the Plan are charged to expenses in the year they are incurred and represent the total obligation of the IRB to the Plan. Current legislation does not require the IRB 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 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 receivables are stated at amounts expected to be ultimately realized. A provision can be made for external parties' 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 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 assets as follows:


Asset class Amortization Period
Informatics hardware 4 years
Informatics software 5 years

(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 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.

3. Parliamentary Appropriations

The IRB 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 IRB 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:


(in thousands of dollars) 2008 2007
Net cost of operations 126,405 130,136
Adjustments for items affecting net cost of operations but not affecting appropriations:
Add (Less):
Services received without charge (Note 8)
(18,370) (19,524)
Amortization of tangible capital assets
(6,068) (4,673)
Vacation pay and compensatory leave
(569) 333
Adjustments to previous years accounts payable
429 3
Employee severance benefits
135 (1,153)
Refunds of previous year's expenditures
78 49
Revenue not available for spending
36 9
Accounts receivable set-up
6 -
Prepaid expenses previously charged to appropriations
5 -
Justice Canada's expenditures
- (29)
Adjustments for items affecting net cost of operations but not affecting appropriations:
Add (Less):
Acquisition of capital assets
1,158 5,182
Prepaid expenses
5 105
Current year appropriations used 103,250 110,438

(b) Appropriations provided and used


(in thousands of dollars) 2008 2007
Vote 10 - Operating expenditures 100,186 103,259
Vote 10a - Supplementary 136 3,829
Vote 10 - Transfer from Treasury Board Secretariat 110 -
Vote 15 - Transfer from Treasury Board Secretariat 694 1,049
Vote 22 - Transfer from Treasury Board Secretariat 4,583 -
Vote 23 - Transfer from Treasury Board Secretariat 1,414 -
Vote 35 - Transfer from Treasury Board Secretariat (2) -
Statutory amounts 11,209 11,189
Less:
Lapsed appropriations: Operating
(15,080) (8,888)
Current year appropriations used
103,250 110,438

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


(in thousands of dollars) 2008 2007
Net cash provided by Government 103,345 109,841
Revenue not available for spending 543 55
  103,888 109,896
Change in net position in the Consolidated Revenue Fund
Variation in accounts receivable and advances
955 (859)
Variation in accounts payable and accrued liabilities
(1,621) 1,423
Other adjustments
28 (22)
  (638) 542
Current year appropriations used 103,250 110,438

4. Accounts Receivable and Advances

The following table presents details of accounts receivable and advances:


(in thousands of dollars) 2008 2007
Receivable from other Federal Government departments and agencies 2,481 3,472
Receivables from external parties 128 100
Employee advances 12 4
Total 2,621 3,576

5. Tangible Capital Assets

Cost (in thousands of dollars)


Capital asset class Opening Balance Acquisitions Work in Progress Transfer Closing balance
Informatics Hardware 2,587 302 - 2,889
Informatics Software 17,425 21 12,790 30,236
Software under development 12,554 601 (12,790) 365
Work in Progress - 234 - 234
Total 32,566 1,158 - 33,724

Accumulated amortization (in thousands of dollars)


Capital asset class Opening Balance Amortization Closing balance
Informatics Hardware 1,968 281 2,249
Informatics Software 7,291 5,787 13,078
Software under development - - -
Work in Progress - - -
Total 9,259 6,068 15,327



Capital asset class 2008 Net book value 2007 Net book value
Informatics Hardware 640 619
Informatics Software 17,158 10,134
Software under development 365 12,554
Work in Progress 234 -
Total 18,397 23,307

Amortization expense for the year ended March 31, 2008, is $6,068 (2007 - $4,673).


6. Accounts Payable and accrued liabilities

The following table presents details of accounts payables and accrued liabilities:


(in thousands of dollars) 2008 2007
Accounts payable external 3,521 3,976
Accounts payable other government departments and agencies 1,405 1,308
Accrued liabilities 3,176 4,439
Total 8,102 9,723

7. Employee Benefits

(a) Pension Benefits: IRB 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 employees and the IRB contribute to the cost of the Plan. The 2007-08 expense amounts to $11,204,992 ($11,183,580 in 2006-2007), which represents approximately 2.1 times (2.2 in 2006-2007) the contributions by employees.

The IRB'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 IRB 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 March31, is as follows:


(in thousands of dollars) 2008 2007
Accrued benefit obligation, beginning of the year 15,239 14,086
Cost for the year 1,329 2,981
Benefits paid during the year (1,464) (1,828)
Accrued benefit obligation, end of the year 15,104 15,239

8. Contingent liabilities

Claims have been made against the IRB in the normal course of operations. Legal proceedings for claims totalling approximately $5,620,086 ($5,616,000 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 liability set-up was required because no future events were likely to occur.

9. Related party transactions

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

(a) Services received without charge: During the year, the IRB received without charge from other departments, accommodation, legal fees and the employer's contribution to the health and dental insurance plans. These services without charge have been recognized in the IRB Statement of Operations as follows:


(in thousands of dollars) 2008 2007
Accomodation 13,729 13,986
Employer's contribution to the health and dental insurance plans 4,641 5,533
Legal services - 3
Total 18,370 19,524

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 IRB's Statement of Operations.

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


(in thousands of dollars) 2008 2007
Accounts receivable from other government departments and agencies 2,481 3,472
Accounts payable to other government departments and agencies 1,405 1,308




List of Electronic Tables

The following tables will be submitted electronically.

Table 3.5: Response to Parliamentary Committee and External Audits

For supplementary information on the IRB's response to Parliamentary Committees and External Audits please visit: http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.

Table 3.6: Internal Audits and Evaluations

For supplementary information on the IRB's Internal Audits and Evaluations, please visit: http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.