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Section 3: Supplementary Information

3.1 Financial Highlights

The financial highlights presented within this section are intended to provide additional information about TSB's financial position and operations.

The TSB started the year with authorities of $28.9 million in the Main Estimates. Additional authorities (Treasury Board vote transfers) in the amount of $3.3 million were approved during the year for total approved funding of $32.3 million. This included $0.6 million for the carry-forward of the previous year's lapse, $1.6 million for collective bargaining adjustments, and $0.6 million for severance and parental benefits expenditures.

As seen in Figure 5, over the past 10 years, TSB's funding has remained fairly consistent in the range of $31 to $32 million. For the period of 2002-2003 to 2004-2005, the TSB received short-term funding from Parliament to address specific resource pressures. Funding has subsequently leveled off and increases in funding in the last two years are primarily explained by employee salary increases negotiated through collective bargaining.

Expenditures for fiscal year 2009-2010 total $31.4 million, in line with the 2008-2009 expenditures of $31.6 million.

Figure 5: TSB's Funding and Expenditures from 2000-2001 to 2009-2010

Figure 5: TSB's Funding and Expenditures from 2000-2001 to 2009-2010

[D]

Financial Statements

The TSB prepares detailed annual financial statements on an accrual accounting basis, which are audited by the Office of the Auditor General of Canada. The audited financial statements of the TSB for the year ended 31 March 2010, as well as the related auditor's report, can be found in Appendix B.

On an accrual accounting basis, the TSB's expenses and net cost of operations were $34.8 million for 2009-2010 ($36.1 million in 2008-2009). These results include $3.8 million in services received without charge from other federal government departments. The significant decrease in expenses on an accrual basis is attributed to the calculated liability for employee severance benefits. This liability is determined for financial statement purposes but has no impact on the department's appropriations until severance benefits are paid. The rate provided by the Treasury Board Secretariat to calculate the liability decreased significantly in 2009-2010 compared to 2008-2009.

In general, all other categories of expenses remained consistent with the prior year or reduced slightly. Salaries and wages increased by $0.3 million or 1.7 per cent, consistent with employee collective bargaining salary increases. Professional and special services decreased by $0.4 million or 12 per cent as a result of reduced spending on consultant and training services.

The net cost of operations of the TSB represents an approximate cost of $1.02 per Canadian citizen. For this amount, Canada maintains the capability to investigate major failures in four different modes of the national transportation system.

The following graph shows TSB expenses by major categories.

Figure 6: TSB Expenses by Category

Figure 6: TSB Expenses by Category

[D]

3.2 Supplementary Tables

The electronic version of the following supplementary information tables can be found on the Treasury Board of Canada's website at http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.

  • User Fees
  • Internal Audits and Evaluations
  • Response to Parliamentary Committees and External Audits

3.3 Contacting the TSB

Additional information about the Transportation Safety Board of Canada and its activities is available on the TSB website at http://www.bst-tsb.gc.ca/eng/index.asp or by contacting us at:

Transportation Safety Board of Canada
Place du Centre
200 Promenade du Portage
4th Floor
Gatineau, Quebec
K1A 1K8

E-mail: communications@bst-tsb.gc.ca
Toll Free: 1 800 387-3557
Fax: 819-997-2239

Appendix A — Glossary

Accident
in general, a transportation occurrence that involves serious personal injury or death, or significant damage to property, in particular to the extent that safe operations are affected (for a more precise definition, see the Transportation Safety Board Regulations)

Incident
in general, a transportation occurrence whose consequences are less serious than those of an accident, or that could potentially have resulted in an accident (for a more precise definition, see the Transportation Safety Board Regulations)

Occurrence
a transportation accident or incident

Safety
Recommendation
a formal way to draw attention to systemic safety issues, normally warranting ministerial attention

Safety Advisory
a less formal means for communicating lesser safety deficiencies to officials within and outside the government

Safety Information
Letter
a letter that communicates safety-related information, often concerning local safety hazards, to government and corporate officials


Appendix B — Audited Financial Statements

Statement of Management Responsibility
Transportation Safety Board of Canada

Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2010 and all information contained in these statements rests with management of the Transportation Safety Board of Canada (TSB). 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 of the 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 TSB's financial transactions. Financial information submitted to the Public Accounts of Canada and included in the TSB'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, 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 TSB.

The financial statements of the TSB have been audited by the Auditor General of Canada, the independent auditor for the Government of Canada.

 

The original version was
signed by
_________________________

Wendy A. Tadros
Chair
       
The original version was
signed by
_________________________

Chantal Lemyre, CGA
Chief Financial Officer

 

Gatineau, Canada
July 23, 2010

Auditor's Report

To the Chair of the Transportation Safety Board of Canada
and to the President of the Queen's Privy Council for Canada

I have audited the statement of financial position of the Transportation Safety Board of Canada as at March 31, 2010 and the statements of operations, equity of Canada and cash flow for the year ended. These financial statements are the responsibility of the Transportation Safety Board of Canada's management. My responsibility is to express an opinion on these financial statements based on my audit.

I conducted my audit in accordance with Canadian generally accepted auditing standards. Those standards require that I plan and perform an audit to obtain reasonable assurance whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation.

In my opinion, these financial statements present fairly, in all material respects, the financial position of the Transportation Safety Board of Canada as at March 31, 2010 and the results of its operations and its cash flows for the year then ended in accordance with Canadian generally accepted accounting principles.

The original version was
signed by
_________________________

Régent Chouinard, CA
Principal
for the Auditor General of Canada

 

Ottawa, Canada
July 23, 2010

 

Statement of Financial Position
Transportation Safety Board of Canada



As at March 31
(in thousands of dollars)
2010 2009

Assets
Financial assets
Due from the Consolidated Revenue Fund 1,625 3,090
Accounts receivable and advances (Note 4) 120 176
Total financial assets 1,745 3,266
Non-financial assets
Prepaid expenses 109 70
Inventory 129 119
Tangible capital assets (Note 5) 5,418 5,490
Total non-financial assets 5,656 5,679
 
TOTAL Assets 7,401 8,945
 
Liabilities and Equity of Canada
Liabilities
Accounts payable and accrued liabilities 1,718 3,208
Vacation pay and compensatory leave 1,044 919
Employee severance benefits (Note 6) 4,165 4,707
Total liabilities 6,927 8,834
Equity of Canada 474 111
 
TOTAL Liabilities and Equity of Canada 7,401 8,945
 
Contingent liabilities (Note 7)
Contractual obligations (Note 8)

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

 

The original version was
signed by
_________________________

Wendy A. Tadros
Chair
       
The original version was
signed by
_________________________

Chantal Lemyre, CGA
Chief Financial Officer

 

Gatineau, Canada
July 23, 2010

Statement of Operations
Transportation Safety Board of Canada


For the year ended March 31
(in thousands of dollars)
2010 2009

Expenses
Salaries and wages 20,832 20,486
Employee benefits 4,943 5,989
Professional and special services 2,661 3,034
Transportation and communications 1,989 2,267
Accommodation 1,950 1,948
Amortization 1,121 1,012
Repairs and maintenance 621 661
Utilities, materials, supplies and equipment 397 445
Information 144 84
Rentals 114 125
Not loss on disposal and write-off of tangible capital assets 11 19
TOTAL Expenses 34,783 36,070

Revenues
Miscellaneous revenues 23 28
TOTAL Revenues 23 28
 
Net Cost of Operations 34,760 36,042

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

 

Statement of Equity of Canada
Transportation Safety Board of Canada


For the year ended March 31
(in thousands of dollars)
2010 2010

Equity of Canada, beginning of the year
111

761
Net cost of operations (34,760) (36,042)
Net cash provided by the Government of Canada (Note 3(c)) 32,746 30,653
Change in Due from the Consolidated Revenue Fund (1,465) 927
Services received without charge (Note 9(a)) 3,842 3,812
Equity of Canada, end of the year 474 111

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

 

Statement of Cash Flow
Transportation Safety Board of Canada


For the year ended March 31
(in thousands of dollars)
2010 2009

Operating activities
Net cost of operations 34,760 36,042
Non-cash items:
Services received without charge (Note 9(a)) (3,842) (3,812)
Amortization of tangible capital assets (1,121) (1,012)
Net loss on disposal and write-off of tangible capital assets (11) (19)
Variations in Statement of Financial Position:
Decrease in accounts receivable and advances (56) (141)
Increase in prepaid expenses 39 32
Increase in inventory 10 43
Decreas (increase) in liabilities 1,907 (1,619)
Cash used for operating activities 31,686 29,514

Capital investment activities
Acquisition of tangible capital assets 1,068 1,150
Proceeds from the disposal of tangible capital assets (8) (11)
Cash used for capital investment activities 1,060 1,139
 
Net cash provided by the Government of Canada 32,746 30,653

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

 

Notes to the Financial Statements
Transportation Safety Board of Canada

1. Authority and Objectives

The Canadian Transportation Accident Investigation and Safety Board (CTAISB) was established in 1990 under the Canadian Transportation Accident Investigation and Safety Board Act and is a departmental corporation named in Schedule II to the Financial Administration Act. In its day-to-day activities the CTAISB is also known by the name Transportation Safety Board of Canada, or simply the TSB. The objective of the TSB is to advance transportation safety. It seeks to identify safety deficiencies in transportation occurrences and to make recommendations designed to eliminate or reduce any such safety deficiencies. In addition to investigations, including where necessary public inquiries into selected occurrences, the TSB may conduct studies into more general matters pertaining to transportation safety. The TSB has the exclusive authority to make findings as to causes and contributing factors when it investigates a transportation occurrence. The TSB's operating expenditures are funded by a budgetary lapsing authority whereas contributions to employee benefit plans are funded by statutory authorities.

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:

  1. Parliamentary appropriations
    The TSB is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the TSB 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 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 two bases of reporting.

  2. Net Cash Provided by Government
    The TSB operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the TSB is deposited to the CRF and all cash disbursements made by the TSB 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.

  3. Due from the Consolidated Revenue Fund
    Due from the Consolidated Revenue Fund represents the amount of cash that the TSB is entitled to draw from the CRF, without further appropriations, in order to discharge its liabilities.

  4. Revenues
    Revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues.

  5. Expenses
    Expenses are recorded on an accrual basis:

    • Vacation pay and compensatory leave are expensed as the benefits accrue to employees under their respective terms of employment.

    • Services received without charge from other government departments are recorded as operating expenses at their estimated cost.

  6. Employee future benefits

    • Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multi-employer plan administered by the Government of Canada. The TSB's contributions to the Plan are charged to expenses in the year incurred and represent the total TSB obligation to the Plan. Current legislation does not require the TSB to make contributions for any actuarial deficiencies of the Plan.

    • 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.

  7. Accounts receivable
    Accounts receivable are stated at amounts expected to be ultimately realized; a provision is made for receivables where recovery is considered uncertain.

  8. Inventories
    Inventories consists of parts, material and supplies held for future program delivery and not intended for re-sale. They are valued at cost. If they no longer have service potential, they are valued at the lower of cost or net realizable value.

  9. Tangible capital assets
    All tangible capital assets and leasehold improvements having an initial cost of $2,000 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 asset as follows:


    Tangible Capital Asset class Amortization Period

    Buildings 30 years
    Furniture 10 years
    Office equipment  5 years
    Laboratory equipment 10 years
    Informatics hardware  4 years
    Informatics software (purchased)  3 years
    Informatics software (in house developed)   10 years
    Motor vehicles  7 years
    Other vehicles 15 years
    Leasehold improvements Lesser of the remaining term of the lease or useful life of the improvement

  10. 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 useful lives of tangible capital assets, the assumptions underlying the employee severance benefits liability and the assessment of contingent liabilities. 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 TSB 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 TSB 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 Parliamentary appropriations used:

(in thousands of dollars) 2010 2009

Net cost of operations 34,760 36,042
Adjustments for items affecting net cost of operations but not affecting appropriations:
Add (Less):
 
Services received without charge (3,842) (3,812)
Amortization of tangible capital assets (1,121) (1,012)
Net loss on disposal and write-off of tangible capital assets (11) (19)
Employee severance benefits 542 (905)
Vacation pay and compensatory leave (125) 55
Refund of previous years' expenses 1
Miscellaneous revenues 23 28
Payables at year-end adjustment 129 1
Other adjustments (25) 1
  30,331 30,379
Adjustments for items not affecting net cost of operations but affecting appropriations:
Add (Less):
 
Acquisition of tangible capital assets 1,068 1,150
Increase in prepaid expenses 39 32
Increase (decrease) inventory 11 43
Current year Parliamentary appropriations used 31,449 31,604

 

(b) Parliamentary appropriations provided and used:

(in thousands of dollars) 2010 2009

Vote 10 - CTAISB Operating expenditures 25,635 25,589
Transfer from Treasury Board - Vote 15 1,646 1,329
Transfer from Treasury Board - Vote 25 664 1,271
Transfer from Treasury Board - Vote 30 671 575
Spending of revenues as per Financial Administration Act section 29.1 14 19
Statutory contributions to employee benefit plans 3,680 3,319
Statutory spending of proceeds from disposal of surplus Crown assets 19 15
Total authorities 32,329 32,117
Less: Lapsed appropriations - Operating (880) (513)
Current year Parliamentary appropriations used 31,449 31,604

 

(c) Reconciliation of net cash provided by the Government of Canada to current year Parliamentary appropriations used:

(in thousands of dollars) 2010 2009

Net cash provided by the Government of Canada 32,746 30,653
Proceeds from disposal of tangible capital assets 8 11
Refund of previous years' expenses 1 -
Miscellaneous revenues 23 28
Payables at year-end adjustment 129 1
Decrease in accounts receivable and advances 56 141
(Decrease) increase in accounts payable and accrued liabilities (1,490) 769
Other adjustments 24 1
Current year Parliamentary appropriations used 31,449 31,604

 

4. Accounts Receivable and Advances

The following table presents details of accounts receivable and advances:


(in thousands of dollars) 2010 2009

Receivables from other Federal Government departments and agencies 99 164
Receivables from external parties 13 3
Employee advances 8 9
TOTAL 120 176

 

5. Tangible Capital Assets


Cost
(in thousands of dollars)
Opening
Balance
 Acquisitions   Disposals  Closing
Balance

Buildings 2,875 26 - 2,901
Furniture 1,191 27 (281) 937
Office equipment 205 11 (163) 53
Laboratory equipment 2,585 129 (73) 2,641
Informatics hardware 3,767 222 (1,527) 2,462
Informatics software (purchased) 763 87 - 850
Informatics software (in house developed/or in development)* 2,592 504 - 3,096
Motor vehicles 691 43 (49) 685
Other vehicles 102 - - 102
Leasehold improvements 552 19 - 571
TOTAL 15,323 1,068 (2,093) 14,298

 


Accumulated amortization
(in thousands of dollars)
Opening
Balance
 Amortization   Disposals  Closing
Balance

Buildings 2,398 118 - 2,516
Furniture 514 100 (271) 343
Office equipment 205 4 (163) 46
Laboratory equipment 1,855 115 (73) 1,897
Informatics hardware 3,127 254 (1,527) 1,854
Informatics software (purchased) 668 49 - 717
Informatics software (in house developed) 574 268 - 842
Motor vehicles 403 48 (40) 411
Other vehicles 41 7 - 48
Leasehold improvements 48 158 - 206
TOTAL 9,833 1,121 (2,074) 8,880

 


Net book value
(in thousands of dollars)
Opening
Balance
    Closing
Balance

Buildings 477     385
Furniture 677     594
Office equipment -     7
Laboratory equipment 730     744
Informatics hardware 640     608
Informatics software (purchased) 95     133
Informatics software (in house developed/ or in development)* 2,018     2,254
Motor vehicles 288     274
Other vehicles 61     54
Leasehold improvements 504     365
Net Book Value 5,490     5,418
*The cost of assets under development, which are not amortized is $503,797.

 

6. Employee Benefits

  1. Pension benefits:
    The TSB'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/Quebec Pension Plans benefits and they are indexed to inflation.

    Both the employees and the TSB contribute to the cost of the Plan. The 2009-10 expense amounts to $2,657,286 ($2,396,269 in 2008-09), which represents approximately 2.6 times the contributions by employees, which amounts to $1,002,033.

    The TSB'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 TSB 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:


    (in thousands of dollars) 2010 2009

    Employee severance benefits, beginning of year 4,707 3,802
    Expense for the year recorded as employee benefits 6 1,359
    Benefits paid during the year (548) (454)
    Employee severance benefits, end of year 4,165 4,707

7. Contingent Liabilities

In the normal course of its operations, the TSB becomes involved in various legal actions. 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 TSB's financial statements.

8. Contractual Obligations

The nature of the TSB's activities can result in some large multi-year contracts and obligations whereby the TSB will be obligated to make future payments when the services/goods are received.

Contractual obligations represent a total amount of $964,064, broken down as follows:


(in thousands of dollars) 2010-2011   2011-2012   2012-2013   2013-2014   2014-2015

Acquisition of goods and services 896 58 10 - -

9. Related Party Transactions

The TSB is related as a result of common ownership to all Government of Canada departments, agencies and Crown corporations. The TSB enters into transactions with these entities in the normal course of business and on normal trade terms. Also, during the year, the TSB received services which were obtained without charge from other Government departments as presented in part (a). Services charged and payables outstanding at year-end with related parties are presented in (b) and (c).

  1. Services received without charge:

    During the year the TSB received without charge from other departments, accommodation, administration of workers' compensation, the employer's contribution to health and dental insurance plans, and external audit services. These services without charge have been recognized in the TSB's Statement of Operations as follows with a corresponding amount in the Equity of Canada:


    (in thousands of dollars) 2010 2009

    Accommodation 1,950 1,948
    Employer's contribution to health and dental insurance plans 1,780 1,746
    External audit services 86 99
    Administration of worker's compensation 26 19
    TOTAL 3,842 3,812


    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 TSB's Statement of Operations given that a reasonable amount for those types of services cannot be determined.

  2. Services charged

    During the year, the TSB reimbursed other departments for certain services purchased on a fee for service basis. The departments with which the TSB incurred significant expenses are as follows:


    (in thousands of dollars)   2010 2009

    Treasury Board Secretariat Employee benefit plans 3,680 3,319
    Transport Canada Aircarft Services 586 523
    Public Works and Government Services Canada Accommodation, translation and others 615 612
    TOTAL 4,881 4,454



  3. Payables outstanding at year-end related parties:


    (in thousands of dollars) 2010 2009

    Treasury Board Secretariat 373 -
    Public Works and Government Services Canada 84 499
    Transport Canada 60 106
    Other government departments and agencies 3 18
    TOTAL 520 623

10. Comparative Information

Comparative figures have been reclassificated to conform to the current year's presentation.


  1. A transportation occurrence is any accident or incident associated with the operation of an aircraft, ship, railway rolling stock or pipeline. It also includes any hazard that could, in the Board's judgement, result in an accident or incident if left unattended.

  2. http://www.tbs-sct.gc.ca/ppg-cpr/framework-cadre-eng.aspx?Rt=1037

  3. Commencing in the 2009-2010 Estimates cycle, the resources for the Internal Services program activity are displayed separately from other program activities; they are no longer distributed among the remaining program activities, as was the case in previous Main Estimates. The 2008-2009 figures have been restated to match the 2009-2010 program activity structure.

  4. While the Board's operations are for the 2009-2010 fiscal year, occurrence statistics are for the 2009 calendar year unless otherwise indicated. Please note that, in a live database, the occurrence data are constantly being updated. Consequently, the statistics can change slightly over time. Comparisons are generally to the last 5 or 10 years. For definitions of terms such as accident, incident and occurrence, see Appendix A.

  5. Investigations are considered complete after the final report has been issued.

  6. The 2009-2010 Report on Plans and Priorities was the first year that Internal Services was presented as a program activity. The allocation of planned FTEs to Internal Services was incorrectly overstated and understated for the other activities. The 2009-2010 planned FTEs have been restated here and are consistent with amounts reported in the 2010-2011 Report on Plans and Priorities.

  7. A target for the number of safety communications issued cannot be set because the actual results vary depending on the findings of the investigations into individual transportation occurrences.

  8. A target for the number of safety communications issued cannot be set because the actual results vary depending on the findings of the investigations into individual transportation occurrences.

  9. The 2009-2010 Report on Plans and Priorities was the first year that Internal Services was presented as a program activity. The allocation of planned FTEs to Internal Services was incorrectly overstated and understated for the other activities. The 2009-2010 planned FTEs have been restated here and are consistent with amounts reported in the 2010-2011 Report on Plans and Priorities.

  10. A target for the number of safety communications issued cannot be set because the actual results vary depending on the findings of the investigations into individual transportation occurrences.

  11. The 2009-2010 Report on Plans and Priorities was the first year that Internal Services was presented as a program activity. The allocation of planned FTEs to Internal Services was incorrectly overstated and understated for the other activities. The 2009-2010 planned FTEs have been restated here and are consistent with amounts reported in the 2010-2011 Report on Plans and Priorities.

  12. A target for the number of safety communications issued cannot be set because the actual results vary depending on the findings of the investigations into individual transportation occurrences.

  13. The 2009-2010 Report on Plans and Priorities was the first year that Internal Services was presented as a program activity. The allocation of planned FTEs to Internal Services was incorrectly overstated and understated for the other activities. The 2009-2010 planned FTEs have been restated here and are consistent with amounts reported in the 2010-2011 Report on Plans and Priorities.