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Section 3: Supplementary Information

3.1 Financial Highlights

($ millions)

Condensed Statement of Financial Position At End of Year (March 31)	% Change	2010	2009
ASSETS
Total Assets	+1%	1,497	1,485
TOTAL	+1%	1,497	1,485
LIABILITIES
Total Liabilities	-6%	453	483
EQUITY
Total Equity	+4%	1,044	1,002
TOTAL	+1%	1,497	1,485

($ millions)

Condensed Statement of Financial Operations At End of Year (March 31)	% Change	2010	2009
EXPENSES
Total Expenses	+2%	2,861	2,796
REVENUES
Total Revenues	+8%	458	425
NET RESULTS OF OPERATIONS	+1%	2,403	2,371

Financial information appearing in previous sections of this document is presented on a modified cash basis, in accordance with the government's expenditure management reporting policies. In this section, in keeping with Treasury Board policy, the department’s financial highlights are presented on an accrual basis in accordance with Generally Accepted Accounting Principles so the figures appearing in this section will differ slightly from the foregoing.

The department decided that it would no longer include Canada Account results in its financial statements as of 2009-10 after discussions and review by the Office of the Comptroller General and the Departmental Audit Committee. The charts below illustrate the March 31, 2010 ending balances for each major financial statement grouping, along with the corresponding change from the previous fiscal year restated to exclude Canada Account transactions and other changes.

Total assets increased by $12 million (1%) year over year, primarily attributable to a $74 million increase in tangible capital assets ($1,169 million in 2009-2010 compared to $1,095 million in 2008-2009), offset by a $37 million decrease in amounts due from the Consolidated Revenue Fund, a decrease in accounts receivable and advances of $12 million, a decrease in prepaid expenses of $11 million, and a decrease in Passport Canada’s inventories of $2 million.

Total liabilities decreased by $80 million (6%) year over year, mainly due to a $45 million decrease in accounts payable at year-end and accrued liabilities due to the liquidation of liabilities pertaining to two contribution agreements (United Nations Office on Drugs and Crime and United Nations Development Program) and other employee benefits such as Foreign Service Directive vacation travel assistance. This was offset by a $15 million increase in employee severance benefits, mostly due to an increase in the percentage rate provided by Treasury Board used to calculate the liability, and an increase in eligible Canada-based and locally engaged staff.

The equity for Canada in the department increased by $42 million (4%) year over year to $1,044 million in 2009-2010 from $1,002 million in 2008-2009 and this is mainly due to an increase in net results of operations. For more information, refer to the Statement of Equity and Note 3, Parliamentary Appropriations in the unaudited financial statements.¹

Total expenses increased by $65 million (2%) year over year, attributable to a $61 million increase in transfer payments, a $57 million increase in salaries and employee benefits mainly due to additional full-time employees, a $9 million increase in rental expenses mainly related to lands and buildings abroad, and a $6 million increase in amortization expenses. This was offset by a decrease of $32 million in expenses for the acquisition of machinery and equipment, including parts and consumables, which was due to an increase in capitalization of those expenditures; a $22 million decrease in professional and special services; and a $15 million decrease in information expenses. Various accounts made up the remaining year-over-year variance.

Total revenues increased by $33 million (8%) year over year primarily due to a $46 million increase (mainly an additional 500,000 passports sold in 2009-2010 compared to 2008-2009). On the other hand, the gains on sale of real property sold abroad decreased by $12 million as the department wrote down or wrote off more assets than it realized in gains; and other non-tax revenues decreased by $1 million.

Additional Analysis

Assets

[D]

The department’s total assets were $1,497 million in 2009-2010 compared to $1,485 million in 2008-2009, an increase of 1% or $12 million. The department’s total financial assets were $281 million or 19% of total assets, while the total non-financial assets were $1,216 million or 81% of total assets. Total assets consisted of $1,169 million or 78% in tangible capital assets; $201 million or 13% due from the Consolidated Revenue Fund; accounts receivable and advances of $75 million or 5%; prepaid expenses of $42 million or 3%; and inventories of $10 million or 1%.

Liabilities

[D]

Total liabilities were $453 million in 2009-2010 compared to $483 million in 2008-2009, a decrease of $30 million or 6%. Accounts payable and accrued liabilities accounted for $272 million or 60%; employee severance benefits for $135 million or 30%; and vacation pay and compensatory leave totalled $46 million or 10%.

Expenses

[D]

The department’s expenses in 2009-2010 were $2,861 million compared to $2,796 million in 2008-2009, which represents an increase of $65 million or 2%. In 2009-2010, salaries and benefits accounted for $1,142 million or 40% of DFAIT’s total operating expenditures. Transfer payments accounted for $836 million or 29% of total expenses. This included $440 million in payments to the United Nations and its related organizations; $312 million in payments to other international organizations; $55 million in payments to national non-profit organizations; and $29 million in other payments. The remainder of total operating expenses was accounted for by professional and special services expenses of $227 million or 8%; rentals expenses of $216 million or 8%; transportation expenses of $155 million or 4%; and miscellaneous operating expenses for $285 million or 11%.

Revenues

[D]

The department’s total revenues were $458 million in 2009-2010 compared to $425 million in 2008-2009, which represents an increase of $33 million or 8%. Sales of goods and services accounted for $455 million or 99%, consisting mainly of passport sales of $291 million and consular fees of $101 million. Other miscellaneous revenues accounted for the remaining $3 million or 1%.

3.2 Financial Statements

The financial statements may be found at Office of the Chief Financial Officer.²

3.3 Summary of Supplementary Information Tables

Please note that the following tables are not published in the printed version of the Departmental Performance Report. They can be viewed at 2009-2010 Part III – Departmental Performance Report (DPR).³

In 2009-2010, the department managed the following transfer payment programs in excess of $5 million:

• Table 1: Sources of Respendable and Non-Respendable Revenue

• Table 2: User Fees Reporting

  • Table 2.1: User Fees Act — Access to information

  • Table 2.2: User Fees Act — International Youth Program

  • Table 2.3: User Fees Act — Export/Import Fees

  • Table 2.4: User Fees Act — Consular Services

  • Table 2.5: User Fees Act — Specialized Consular Service

  • Table 2.6: User Fees Act — Passport Canada

• Table 3: Details on Transfer Payment Programs

  • Table 3.1: Commonwealth Secretariat

  • Table 3.2: Contributions to the UN Office on Drug and Crime Afghanistan Program

  • Table 3.3: Food and Agriculture Organization

  • Table 3.4: Global Peace and Security Fund (Grants and Contributions)

  • Table 3.5: Grants and Contributions for Counter-Terrorism Capacity Building

  • Table 3.6: Grants and Contributions in Aid of Academic Relations

  • Table 3.7: Initiatives Related to the Destruction, Deposition and Securing of Weapons of Mass Destruction

  • Table 3.8: International Atomic Energy Agency

  • Table 3.9: International Criminal Court

  • Table 3.10: International Labour Organization

  • Table 3.11: International Organization of the Francophonie

  • Table 3.12: North Atlantic Treaty Organization (NATO) Civil Administration

  • Table 3.13: Organization of American States

  • Table 3.14: Organisation for Economic Co-operation and Development

  • Table 3.15: Organization for Security and Co-operation in Europe

  • Table 3.16: Payments in Lieu of Taxes on Diplomatic, Consular and International Organizations’ Property in Canada in Accordance with Terms and Conditions Approved by the Governor in Council

  • Table 3.17: Projects and Development Activities Resulting from Francophone Summits

  • Table 3.18: UN Educational, Scientific and Cultural Organization (UNESCO)

  • Table 3.19: UN Peacekeeping Operations

  • Table 3.20: United Nations Organization

  • Table 3.21: World Health Organization

  • Table 3.22: World Trade Organization

• Table 4: Up-Front Multi-Year Funding (Formerly Foundations)
  In 2009-2010, the department reported on the following up-front multi-year funding:

  • Table 4.1: Asia Pacific Foundation of Canada

  • Table 4.2: Centre for International Governance Innovation

  • Table 4.3: Forum of Federations

• Table 5: Horizontal Initiative—Global Peace and Security Fund

• Table 6: Green Procurement

• Table 7: Response to Parliamentary Committees

• Table 8: Response to External Audits

• Table 9: Internal Audit

• Table 10: Evaluations

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¹ The statements and notes to the financial statements are available at www.international.gc.ca/finance/.

² www.international.gc.ca/finance/index.aspx

³ www.tbs-sct.gc.ca/rpp/2010-2011/index-eng.asp?acr=1571

Section 4: Contact Information

Foreign Affairs and International Trade Canada
Tel.: 1-800-267-8376 toll-free in Canada 61344-4000 in the National Capital Region and outside Canada TTY: 613-944-9136 Fax: 613-996-9709 Web: www.international.gc.ca	Enquiries Services (BCI) Foreign Affairs and International Trade Canada 125 Sussex Drive Ottawa, ON K1A 0G2 Email: enqserv@international.gc.ca Media Services: Media Services: 613-995-1874 Fax: 613-995-1405
Passport Canada, Foreign Affairs and International Trade Canada Gatineau, QC K1A 0G3 Tel.: 1-800-567-6868 toll-free in Canada and the United States TTY: 819-997-8338 or 1-866-255-7655 Web: www.ppt.gc.ca
DFAIT’s Portfolio
Canadian Commercial Corporation 50 O’Connor Street, Suite 1100 Ottawa, ON K1A 0S6 Tel.: 1-800-748-8191 toll-free in Canada or 613-996-0034 in the National Capital Region and outside Canada Fax: 613-995-2121 Web: www.ccc.ca	International Joint Commission (Canadian Sector) 234 Laurier Avenue West, 22nd Floor Ottawa, ON K1P 6K6 Tel.: 613-947-1420 Reception: 613-995-2984 Fax: 613-993-5583 Web: www.ijc.org
Canadian International Development Agency Address: 200 Promenade du Portage Gatineau, QC K1A 0G4 Tel.: 1-800-230-6349 toll-free in Canada or 819-997-5006 in the National Capital Region and outside Canada Fax: 819-953-6088 Web: www.acdi-cida.gc.ca	North American Free Trade Agreement (Canadian Section) 90 Sparks Street, Suite 705 Ottawa, ON K1P 5B4 Tel.: 613-992-9388 Fax: 613-992-9392 Web: www.nafta-alena.gc.ca/
Export Development Canada 151 O’Connor Street Ottawa, ON K1A 1K3 Tel.: 613-598-2500 Fax: 613-237-2690 TTY: 1-866-574-0451 Web: www.edc.ca	Rights & Democracy: International Centre for Human Rights and Democratic Development 1001 de Maisonneuve Boulevard East, Suite 1100 Montreal, QC H2L 4P9 Tel.: 514-283-6073 or 1-877-736-3833 Fax: 514-283-3792 Web: www.ichrdd.ca
International Development Research Centre 150 Kent Street Ottawa, ON K1P 0B2 Postal Address: P.O. Box 8500 Ottawa, ON K1G 3H9 Tel.: 613-236-6163 Fax: 613-238-7230 Web: www.idrc.ca	Roosevelt Campobello International Park Address: 459 Route 774 Welshpool, New Brunswick E5E 1A4 Tel.: 506-752-2922 Fax: 506-752-6000 Web: www.fdr.net/index.html

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