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Section III: Supplementary Information

Financial Highlights

The financial highlights presented in this report are intended to serve as a general overview of the Agency's financial position and operations. Financial statements are prepared in accordance with generally accepted accounting principles (GAPP). The Agency's unaudited financial information presented in the tables below was prepared on a modified cash basis of accounting in order to be consistent with appropriations-based reporting. The Agency's financial statements can be found on the Treasury Board of Canada Secretariat website.[3]


($ millions)
Condensed Statement of Financial Position
At March 31. 2009
% Change 2009 2008
Total assets -24.3 % 2,513 3,321
Total liabilities -20.0 % 24,255 30,494
Total equity -19 % -21,742 -27,173
Total -24.3 % 2,513 3,321


($ millions)
Condensed Statement of Financial Position
At March 31. 2009
% Change 2009 2008
Total expenses -11.6 % 104,106 117,782
Total revenues 0 % 2 2
Net cost of operations -11.6 % 104,104 111,774

Spending Trends

Spending Trend for Program Expenditures (Vote 50)

The above graph represents spending trends over a three year period. Agency spending was stable between 2007–08 and 2008–09; however, the actual spending for the last year decreased in anticipation of the HR Strategic Review reductions.

Pursuant to the machinery of government changes for the creation of the Office of the Chief Human Resources Officer and the budget changes resulting from the HR Strategic Review, CPSA was subsumed into Treasury Board of Canada Secretariat.

As a result of these changes, the planned spending for future years no longer applies.


[1]. For details on the government's strategic reviews, please refer to Annex 3 of Canada's Economic Action Plan: Budget 2009 at http://www.budget.gc.ca/2009/pdf/budget-planbugetaire-eng.pdf.

[2]. http://www.tbs-sct.gc.ca/rpp/2008-2009/inst/hrh/hrh00-eng.asp

[3]. http://www.tbs-sct.gc.ca/dpr-rmr/2008-2009/index-eng.asp