ARCHIVED - The National Battlefields Commission

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SECTION III – Supplementary Information

Departmental Link to Government of Canada Outcome Areas (for DPRs)

These amounts include expenditures for administration and financing.

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

Explanations: discrepancy of $787,000 between Planned Spending and Total Authorities is explained by the following:

As for the difference between Total Authorities and Total Actuals, it is explained by:

Table 2: Voted and Statutory Items

 (in thousands of dollars)

For explanation of discrepancies between Planned Spending and Total Authorities, refer to Table 1

Table 3: For 2007-2008 User Fees Reporting Purposes: The User Fees Act   (in thousands of dollars)

Table 4: Financial Statements of Departments and Agencies (including Agents of Parliament)

Nota:
Financial Statements are prepared in accordance with accrual accounting principles rather than the cash basis. The supplementary information presented in the financial tables in the DPR is prepared on a cash basis of accounting in order to be consistent with appropriations allocated by government.

THE NATIONAL BATTLEFIELDS COMMISSION FINANCIAL STATEMENTS March 31, 2008

THE NATIONAL BATTLEFIELDS COMMISSION
Statement of Financial Position
as at March 31

THE NATIONAL BATTLEFIELDS COMMISSION
Statement of Operations and Equity of Canada
For the year ended March 31

THE NATIONAL BATTLEFIELDS COMMISSION
Statement of Cash Flows
For the year ended March 31

The accompanying notes are an integral part of the financial statements.

THE NATIONAL BATTLEFIELDS COMMISSION
Notes to the Financial Statements
For the year ended March 31, 2008

1. Authority and Objectives

   The Commission was established in 1908 under an Act respecting the National Battlefields in Quebec.

   The Commission is a departmental corporation named in Schedule II of the Financial Administration Act.

   The Commission's mandate is to ensure that all the cultural, recreational, natural and scientific resources of the Battlefields Park are developed in the best interest of Canadians and that the image of the Government of Canada is strengthened without compromising the historic character of the site. To achieve that goal, the Commission will acquire, preserve and develop the great historic battlefields in Quebec.

   The land of the Battlefields Park administered by the National Battlefields Commission includes:

   The Plains of Abraham, site of the Battle of 1759 between Wolfe and Montcalm;
   Des Braves Park, marking the Battle of St-Foy in 1760;
   The Pierre-Dugua-de-Mons Terrace, east of the Quebec Citadel, overlooking Cap-aux-Diamants;
   The Plains of Abraham Discovery Pavillon on Wilfrid Laurier Avenue;
   The Maison St-Laurent located at 201,203 Grande-Allée Est in Québec;
   The adjoining thoroughfares, two Martello Towers on the site and a tower in Quebec City.
   
   

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. The most 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 department 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 Equity of Canada and the Statement of Cash Flows 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) Due from the Consolidated Revenue Fund

   The Commission operates within the Consolidated Revenue Fund (CRF). The CRF 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. Due from the CRF represents the amount of cash that the Commission is entitled to draw from the Consolidated Revenue Fund, without further appropriations, in order to discharge its liabilities.

   c) Net Cash Provided by Government

   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.

   d) Revenues

   Revenues are recognized in the accounts based on the services provided in the year.

   e) 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 provided without charge by other government departments for 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 multiemployer 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 departmental obligation to the Plan. Current legislation does not require the Commission 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) 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.

   h) Tangible capital assets

   All tangible capital assets having an initial cost of $2,500 or more are recorded at their acquisition cost. The Commission does not capitalize intangibles and historical treasures that have cultural, aesthetic or historical value.
   
   Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:

   
   
   

   i) Deferred charges

   Restoration charges related to assets that are not the property of the Commission are recorded at cost and amortized on a straight-line basis over the term of the contract.

   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 Commission receives most 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 Commission 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:

   

   b) Appropriations provided and used:

   

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

   

4. Accounts Receivable and Advances

   

5. Tangible Capital Assets

   The balance of the tangible capital assets under the responsibility of the Commission is as follows:

   
   
   

   Amortization expense for the year ended March 31, 2008 is $770,814 ($727,246 in 2007)

6. The National Battlefields Commission Trust Fund

   When the National Battlefields Commission was created, a Trust fund was established for the receipt of moneys from individuals, municipal corporations, provincial governments and others, for the purpose of acquiring and preserving the great historic battlefields in Quebec. Since September 1984, the Trust fund has been governed by subsection 9.1 of the Act respecting the National Battlefields in Quebec, which authorizes such amounts to be spent for the purpose for which they were given to the Commission. The income and cost are included in the Statement of Operations of the Commission and are detailed as follows:

   

7. Information on Expenses

   The activities of the Commission are organized into three activities related to its mandate.

   The Conservation of the Plains includes the following services:

   • The service of maintenance, which maintains the site, its furnishings, buildings and infrastructure, provides for a safe and stable environment, minimizes the effects of wear and tear and deterioration and slows down or prevents damage;

   • The service of landscaping which is responsible for the scenery, horticultural and arboriculture activities;

   • The service of surveillance and security, which ensures to it that regulations regarding peace and public order are respected; enforces traffic and parking and regulations; ensures the safety of site users; and provides for surveillance of the Commission's premises and properties.

   The Development of the Plains includes the following services:

   • Client Services, which includes welcoming visitors and users to the Park, the dissemination of information to the public and reservations for educational interpretation activities for school and the general public;

   • Communication Services, which includes promotion and advertising for the activities and services provided by the Commission and ensuring the visibility of the Commission and the federal government.

   • Cultural and Technical Service.

   The Corporate Services includes the provision of management, administration, financial services and parking services. The Corporate Services is sharing out between the Conservation of the Plains (60%) and the Development of the Plains (40%) every month.

   SUMMARY OF EXPENSES BY MAJOR TYPE

   

8. Employee Benefits

   1. 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 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.

      Both the employees and the Commission contribute to the cost of the Plan. The 2007-08 expense amounts to $323,655 ($302,304 in 2006-2007), which represents approximately 2.20 times 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.

   2. Severance benefits: The Commission 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:
   
   
   
   

9. Contingent liabilities

   Since fiscal year 2001, the Commission has been the defendant in a suit for damages presumably due to a slumping in Cap-aux-Diamants cliff during a heaving rain that occurred in August 2000. The Superior Court of Québec heard the case in February 2008, and on April 17, 2008, pronounced an adverse judgement against the Commission. Pursuant to this judgement, the Commission has the obligation of paying an amount of $489,019 for damages caused to the neighbouring properties. The total amount of the obligation has been recorded in the 2008 financial statements.

   On June 16, 2008, the Commission asked the Treasury Board of Canada Secretariat to consider its entitlement to an access to the 2008-2009 Treasury Board Reserve for Management Expenses: the Commission requested an amount of $400,000 to cover the major part of this non-recurrent expenditure.

10. 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. Also, during the year, the Commission received services which were obtained without charge from other Government departments. The detail is as follows:

    
    
    
    

11. Non-monetary transactions

    The Commission has granted exclusive rights and public exposure to certain sponsors in exchange primarily for advertising. These non-monetary transactions with unrelated parties were recorded equally in revenues and expenses. They were estimated to total $83,210 in 2007-2008 ($69,535 in 2006-2007), which represents the fair value of the assets and services received.
    

List of tables on Treasury Board site:

Source of Respendable Revenue
Policy on Service Standard for External Fees
Internal Audits and Evaluations

See the list at:
http://www.tbs-sct.gc.ca/est-pre/estime.asp

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