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Section III – Supplementary Information

3.1 Financial Highlights

Fiscal year 2008-09 Canadian Grain Commission audited financial statements can be accessed using the following link: http://www.grainscanada.gc.ca/cgc-ccg/cr-rm/finance/2009/fs09-ef09-eng.htm

Audited Financial Statements are prepared in accordance with generally accepted accounting principles.

($ thousands)

Condensed Statement of Financial Position At End of Year (March 31, 2009)	% Change	2009	2008
Assets
Total Assets	-0.9%	45,351	45,782
Total	-0.9%	45,351	45,782
Liabilities
Total Liabilities	11.0%	18,820	16,960
Equity
Total Equity	-7.9%	26,531	28,822
Total	-0.9%	45,351	45,782

($ thousands)

Condensed Statement of Financial Position At End of Year (March 31, 2009)	% Change	2009	2008
Expenses
Quality Assurance	-4.4%	44,217	46,257
Quantity Assurance	-3.5%	13,349	13,830
Grain Quality Research	10.4%	11,601	10,511
Producer Protection	21.2%	4,774	3,940
Total Expenses	-0.8%	73,941	74,538
Revenues
Quality Assurance	-19.8%	42,517	53,009
Quantity Assurance	-21.2%	13,135	16,677
Grain Quality Research	10.4%	11,601	10,511
Producer Protection	11.6%	4,397	3,940
Total Revenues	-14.8%	71,650	84,137
Net Cost of Operations		2,291	(11,222)

Assets

Total assets were $45.4 million at the end of 2008-09, a decrease of $0.4 million (0.9%) over the previous year’s total assets of $45.8 million. Accumulated net charge against the Fund’s authority (ANCAFA) comprised 71% of total assets at $32.4 million. Tangible capital assets represented $6.9 million (15%) and accounts receivable represented $6.1 million (14%).

Liabilities

Total liabilities were $18.8 million at the end of 2008-09, an increase of $1.9 million (11%) over the pervious year’s total liabilities of $17.0 million. Employee severance benefits represented the largest portion of liabilities at $10.1 million or 54% of total liabilities. Accounts payable (including salaries, vacation and overtime) represented $8.6 million (45%) while Deferred Revenues made up less than 1% of total liabilities.

Expenses

Total expenses for the Canadian Grain Commission were $73.9 million in 2008-09. The majority of funds, $57.2 million or 77%, were spent on salaries and benefits; while the remaining $16.7 million or 23% were operating expenses (e.g. rent, professional services, travel, amortization and repairs). Expenses remained consistent with 2007-08.

Revenues

The Canadian Grain Commission’s total revenues amounted to $71.6 million for 2008-09, a decrease of $12.5 million over previous year’s total revenues of $84.1 million. Revenues are split between appropriation dollars received and service fees generated. Appropriation has decreased $9.5 million (23%) from 2007-08. This decrease is due to the Canadian Grain Commission having Treasury Board approval to utilize $14.2 million of Canadian Grain Commission’s existing operating surplus. Service fees revenue decreased $2.9 million (7%) due to a 2.3 million tonne reduction in grain volumes handled from 2007-08 to 2008-09.

Net Cost of Operations

Canadian Grain Commission utilized operating surplus which was not reflected in revenue recorded in the financial statements. The Canadian Grain Commission was authorized to use $14.2 million of operating surplus, however, only accessed $2.3 million of this authority.

3.2 List of Tables

The following tables are located on the Treasury Board Secretariat website.

• Table 1: Sources of Respendable Revenue
• Table 2: User Fees/External Fees
• Table 9: Green Procurement
• Table 10: Response to Parliamentary Committees and External Audits
• Table 11: Internal Audits and Evaluations

3.3 Other Items of Interest

Corporate Infrastructure/Internal Services

The Canadian Grain Commission has historically reported on corporate infrastructure support functions. Future Canadian Grain Commission reporting documents will include a fifth program activity titled “Internal Services”. This program activity includes groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These include Management and Oversight Services; Communications Services; Legal Services; Human Resources Management Services; Financial Management Services; Information Management Services; Information Technology Services; Real Property Services; Materiel Services; Acquisition Services; and Travel and Other Administrative Services. During 2008-09, the Canadian Grain Commission successfully delivered Internal Services across the organization to meet the expected results associated with all of its program activities and the performance indicator targets associated with its strategic outcome.

Government-Wide Initiatives

Although the Canadian Grain Commission is a small statutory agency with limited resources, it prides itself on the ability to implement government-wide initiatives. The Canadian Grain Commission is committed to government-wide initiatives such providing services in both official languages, the Government On Line (GOL) initiative, and effective partnering with other government organizations to provide effective, efficient service to Canadians. During the 2008-09 reporting period, the Canadian Grain Commission was successful in meeting the Government of Canada’s Paper Burden Reduction Initiative targets.

Management Accountability Framework

The Canadian Grain Commission continued to pursue the goals of the ten elements of the Management Accountability Framework (MAF). Three priority areas for focused effort were identified as a result of the MAF Round V Audit (2007-2008). These are Effectiveness of the Internal Audit Function, Effectiveness of Corporate Risk Management and Quality Reporting to Parliament. During 2008-09, the Canadian Grain Commission:

• is nearing completion of the hiring process for a Chief Audit Executive,
• initiated the review and formalization of its Risk Management Profile and its Integrated Risk Management policy, and
• implemented many changes to improve reporting to Parliament.

The Canadian Grain Commission completed its MAF Round VIII Action Plan which can be found at: http://www.grainscanada.gc.ca/cgc-ccg/cr-rm/maf-cgr/maf8-cgr8-eng.htm. The desired outcome of the Canadian Grain Commission’s action plan is a rating of “acceptable” or “strong” in all management areas in the Round VIII assessment.

Collaborative work and partnering with other Government Organizations

The Canadian Grain Commission continued its collaborative work with AAF Portfolio partners through membership on committees dealing with: low level presence (LLP) of GM events in grain shipments and required detection technologies, implementation of regulations by importing countries in accordance with the international Biosafety Protocol, Plants for Molecular Farming, the Seed Policy Coordination Working Group, and the Portfolio Science Leads Committee. In addition, the Canadian Grain Commission is working closely with the CFIA Seed Section and Grains and Oilseeds Section within the Field Crops Division to align sampling procedures and oversight of private sector samplers.

The Canadian Grain Commission continued to provide ongoing phytosanitary inspection of grain elevators on behalf of the CFIA to eliminate the duplication of services. The Canadian Grain Commission also continued to provide ongoing services on behalf of the U.S. Federal Grain Inspection Service in eastern Canada as per the Memorandum of Understanding to facilitate the movement of grain.

The development of the Canadian Grain Commission’s two new voluntary HACCP-based (Hazard Analysis Critical Control Points) grain safety assurance systems was done in close collaboration with the provinces (Manitoba and Ontario) and industry to ensure the programs reflect the operational and market realities facing the grain industry.

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¹ Grain refers to any seed designated by regulation as a grain for the purposes of the Canada Grain Act. This includes barley, beans, buckwheat, canola, chick peas, corn, fababeans, flaxseed, lentils, mixed grain, mustard seed, oats, peas, rapeseed, rye, safflower seed, solin, soybeans, sunflower seed, triticale and wheat.

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