Financial Statements 2013-2014

The Office of the Registrar of the Supreme Court of Canada

Statement of Management Responsibility Including Internal Control Over Financial Reporting
Statement of Financial Position (Unaudited)
Statement of Operations and Departmental Net Financial Position (Unaudited)
Statement of Change in Departmental Net Debt (Unaudited)
Statement of Cash Flows (Unaudited)
Notes to the Financial Statements (Unaudited)
Annex to the Statement of Management Responsibility Including Internal Control Over Financial Reporting

 

Statement of Management Responsibility Including Internal Control Over Financial Reporting

Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2014, and all information contained in these statements rests with the management of the Office of the Registrar of the Supreme Court of Canada (ORSCC). These financial statements have been prepared by management using the Government's accounting policies, which are based on Canadian public sector accounting standards.

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 fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the ORSCC’s financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in the ORSCC's Departmental Performance Report, is consistent with these financial statements.

Management is also responsible for maintaining an effective system of internal control over financial reporting (ICFR) designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are properly authorized and recorded in accordance with the Financial Administration Act and other applicable legislation, regulations, authorities and policies.

Management seeks to ensure the objectivity and integrity of data in its financial statements through careful selection, training, and development of qualified staff; through organizational arrangements that provide appropriate divisions of responsibility; through communication programs aimed at ensuring that regulations, policies, standards, and managerial authorities are understood throughout the ORSCC and through conducting an annual risk-based assessment of the effectiveness of the system of ICFR.

The system of ICFR is designed to mitigate risks to a reasonable level, based on an on-going process to identify key risks, to assess effectiveness of associated key controls, and to make necessary adjustments.

The ORSCC will be subject to periodic Core Control Audits performed by the Office of the Comptroller General and will use the results of such audits to adhere to the Treasury Board Policy on Internal Control.

In the interim, the ORSCC has undertaken a risk-based assessment of the system of ICFR for the year ended March 31, 2014, in accordance with the Treasury Board Policy on Internal Control, and the results and action plan are summarized in the annex.

The financial statements of the ORSCC have not been audited.

 

Roger Bilodeau, Q.C., Registrar
Ottawa, Canada
August 27, 2014

 

Catherine Laforce, Chief Financial Officer

 

Statement of Financial Position (Unaudited)

As at March 31
(in dollars)

2014 2013
Liabilities
Accounts payable and accrued liabilities (note 4) $1,475,616 $2,029,550
Vacation pay and compensatory leave 790,665 824,626
Employee future benefits (note 5) 794,935 1,400,534
Security Deposit Trust Account (note 6) 391,882 391,195
Judges' Supplementary Retirement Benefits Account (note 7) 1,883,553 1,788,936
Total liabilities 5,336,651 6,434,841
 
Financial assets
Due from Consolidated Revenue Fund 3,625,007 4,241,171
Accounts receivable and advances (note 8) 181,289 76,649
Total gross financial assets 3,806,296 4,317,820
 
Financial assets held on behalf of Government
Accounts receivable and advances (note 8) (12,500) (35,019)
Total financial assets held on behalf of Government (12,500) (35,019)
 
Total net financial assets 3,793,796 4,282,801
 
Departmental net debt 1,542,855 2,152,040
 
Non-financial assets
Prepaid expenses 80,155 106,494
Tangible capital assets (note 9) 1,025,380 1,230,118
Total non-financial assets 1,105,535 1,336,612
 
Departmental net financial position $(437,320) $(815,428)

Contractual obligations (note 10)

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

 

Roger Bilodeau, Q.C., Registrar
Ottawa, Canada
August 27, 2014

 

Catherine Laforce, Chief Financial Officer

Statement of Operations and Departmental Net Financial Position (Unaudited)

For the Year Ended March 31
(in dollars)

2014
Planned Results
2014 2013
Expenses
Court operations $21,925,239 $21,477,380 $20,841,472
Processing of payments to Judges of the Supreme Court of Canada pursuant to the Judges Act 6,371,407 6,155,512 6,025,983
Internal services 14,716,684 13,497,099 14,495,852
Expenses incurred on behalf of Government (1,394) 360 (207)
Total expenses 43,011,936 41,130,351 41,363,100
 
Revenues
Sale of information documents and other fees 139,350 148,484 136,173
Pension contribution revenues 39,521 63,306 49,706
Revenues earned on behalf of Government (172,371) (211,779) (185,070)
Total revenues 6,500 11 809
 
Net cost of operations before government funding 43,005,436 41,130,340 41,362,291
 
Government funding
Net cash provided by Government 31,919,400 32,045,643 30,483,832
Change in due from Consolidated Revenue Fund 69,425 (616,164) 768,677
Services provided without charge by other government departments (note 11) 10,532,695 10,078,969 9,966,970
Net cost of operations after government funding 483,916 (378,108) 142,812
 
Departmental net financial position - Beginning of year (1,854,131) (815,428) (672,616)
 
Departmental net financial position - End of year $(2,338,047) $(437,320) $(815,428)

Segmented information (note 12)

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

Statement of Change in Departmental Net Debt (Unaudited)

For the Year Ended March 31
(in dollars)

2014
Planned Results
2014 2013
Net cost of operations after government funding $483,916 $(378,108) $142,812
 
Change due to tangible capital assets:
Acquisitions of tangible capital assets 70,000 220,023 204,171
Amortization of tangible capital assets (402,848) (424,761) (1,235,503)
Proceeds from disposal of tangible capital assets (6,500) (11) (814)
Net gain (loss) on disposal of tangible capital assets including adjustments 6,500 11 (2,398)
Total change due to tangible capital assets (332,848) (204,738) (1,034,544)
 
Change due to prepaid expenses 3,100 (26,339) (43,011)
 
Net increase (decrease) in departmental net debt 154,168 (609,185) (934,743)
 
Departmental net debt - Beginning of year 3,079,301 2,152,040 3,086,783
 
Departmental net debt - End of year $3,233,469 $1,542,855 $2,152,040

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

Statement of Cash Flows (Unaudited)

For the Year Ended March 31
(in dollars)

2014 2013
Operating activities
Net cost of operations before government funding $41,130,340 $41,362,291
Non-cash items:
Amortization of tangible capital assets (424,761) (1,235,503)
Gain (loss) on disposal of tangible capital assets 11 (2,398)
Services provided without charge from other government departments (note 11) (10,078,969) (9,966,970)
 
Variations in Statement of Financial Position:
Increase (decrease) in accounts receivable and advances 127,159 (10,825)
Increase (decrease) in prepaid expenses (26,339) (43,011)
Decrease (increase) in accounts payable and accrued liabilities 553,934 (553,161)
Decrease (increase) in vacation pay and compensatory leave 33,961 72,758
Decrease (increase) in employee future benefits 605,599 740,519
Decrease (increase) in Security Deposit Trust Account (687) (675)
Decrease (increase) in Judges' Supplementary Retirement Benefits Account (94,617) (82,550)
Cash used by operating activities 31,825,631 30,280,475
 
Capital investing activities
Acquisitions of tangible capital assets 220,023 204,171
Proceeds from disposal of tangible capital assets (11) (814)
Cash used by capital investing activities 220,012 203,357
 
Net Cash provided by Government of Canada $32,045,643 $30,483,832

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

Notes to the Financial Statements (Unaudited)

For the Year Ended March 31

1. Authority and objectives

Created by the Supreme Court Act in 1875, the Supreme Court of Canada is Canada's final court of appeal. It serves Canadians by deciding legal issues of public importance, thereby contributing to the development of all branches of law applicable within Canada. The independence of the Court, the quality of its work and the esteem in which it is held both in Canada and abroad contribute significantly as foundations for a secure, strong and democratic country founded on the Rule of Law. The Supreme Court of Canada is an important national institution, positioned at the pinnacle of the judicial branch of government in Canada, separate from and independent of the executive and legislative branches of government.

The Office of the Registrar of the Supreme Court of Canada (ORSCC) provides all necessary services and support for the Court to process, hear and decide cases. It also serves as the interface between litigants and the Court.

The ORSCC has a single strategic outcome: The administration of Canada's final court of appeal is effective and independent. This strategic outcome is further supported by three programs: Court Operations; Processing of payments to Judges of the Supreme Court of Canada pursuant to the Judges Act; and Internal Services.

2. Summary of significant accounting policies

These financial statements have been prepared using the Government's accounting policies stated below, which are based on Canadian public sector accounting standards. The presentation and results using the stated accounting policies do not result in any significant differences from Canadian public sector accounting standards.

Significant accounting policies are as follows:

  1. Parliamentary authorities – The ORSCC is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the ORSCC do not parallel financial reporting according to generally accepted accounting principles since authorities are primarily based on cash flow requirements. Consequently, items recognized in the Statement of Operations and Departmental Net Financial Position and in the Statement of Financial Position are not necessarily the same as those provided through authorities from Parliament. Note 3 provides a reconciliation between the bases of reporting. The planned results amounts in the Statement of Operations and Departmental Net Financial Position are the amounts reported in the future-oriented financial statements included in the 2013-14 Report on Plans and Priorities.
  2. Net Cash provided by Government – The ORSCC operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the ORSCC is deposited to the CRF, and all cash disbursements made by the ORSCC 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 Government.
  3. Amounts due from or to the CRF are the result of timing differences at year-end between when a transaction affects authorities and when it is processed through the CRF. Amounts due from the CRF represent the net amount of cash that the ORSCC is entitled to draw from the CRF without further authorities to discharge its liabilities.
  4. Revenues
    • Sales and other revenues are accounted for in the period in which the underlying transaction or event that gave rise to the revenue takes place.
    • Revenues that are non-respendable are not available to discharge the ORSCC's liabilities. While the Registrar is expected to maintain accounting control, he has no authority regarding the disposition of non-respendable revenues. As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the ORSCC's gross revenues.
  5. Expenses – Expenses are recorded on the accrual basis:
    • Vacation pay and compensatory leave are accrued as the benefits are earned by employees under their respective terms of employment.
    • Services provided without charge by other government departments for accommodation, employer contributions to the health and dental insurance plans, workers' compensation, interpretation services, security services and legal services are recorded as operating expenses at their estimated cost.
  6. Employee and federally appointed Supreme Court of Canada judges future benefits
    1. Employee pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government. The ORSCC’s contributions to the Plan are charged to expenses in the year incurred and represent the total departmental obligation to the Plan. The ORSCC'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. Employee severance benefits: Employees entitled to severance benefits under labour contracts or conditions of employment earn these benefits as services necessary to earn them are rendered. 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.
    3. Federally appointed judges pension benefits: Eligible federally appointed judges and their survivors are entitled to fully-indexed annuities providing that the judges meet minimum age and service requirements. The main benefits paid from this plan are recorded on a pay-as-you-go basis. They are included in the Statement of Operations and Departmental Net Financial Position as a component of salaries and benefits, and the judges' contributions are credited to revenues. Contributions made by the ORSCC and the judges pertaining to the portion of the plan that relates to indexation of benefits are recorded in the Judges' Supplementary Retirement Benefits Account, which is presented in the Statement of Financial Position. The ORSCC's contribution towards indexation is expensed at the time it is accrued in accordance with the Supplementary Retirement Benefits Act. The actuarial liability associated with the judges' pension plan is recorded in the financial statements of the Government of Canada, the ultimate sponsor of the Plan.
  7. Accounts receivable are stated at the lower of cost and net recoverable value. A valuation allowance is recorded for accounts receivable where recovery is considered uncertain.
  8. Tangible capital assets – All tangible capital assets and leasehold improvements having an initial cost of $5,000 or more are recorded at their acquisition cost. The ORSCC does not capitalize intangibles, works of art and historical treasures that have cultural, aesthetic or historical value, assets located on Indian reserves and museum collections.

    Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:

    Asset Class Amortization Period
    Machinery and equipment 3 to 10 years
    Computer equipment 3 to 10 years
    Computer software 3 to 10 years
    Office furniture and equipment 5 to 10 years
    Motor vehicles 3 years
    Leasehold improvements 5 years

    Assets under construction are recorded in the applicable capital asset class in the year that they become available for use and are not amortized until they become available for use.
  9. Measurement uncertainty – The preparation of these financial statements 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 future 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 authorities

The ORSCC receives most of its funding through annual parliamentary authorities. Items recognized in the Statement of Operations and Departmental Net Financial Position and the Statement of Financial Position in one year may be funded through parliamentary authorities in prior, current or future years. Accordingly, the ORSCC 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 authorities used
(in dollars)

2014 2013
Net cost of operations before government funding $41,130,340 $41,362,291
Adjustments for items affecting net cost of operations but not affecting authorities:
Amortization of tangible capital assets (424,761) (1,235,503)
Gain (loss) on disposal of tangible capital assets 11 (2,398)
Services provided without charge by other government departments (10,078,969) (9,966,970)
Decrease (increase) in vacation pay and compensatory leave 33,961 72,758
Decrease (increase) in employee future benefits 548,285 797,833
Refund of prior year's expenditures 28,388 30,647
Total items affecting net cost of operations but not affecting authorities (9,893,085) (10,303,633)
 
Adjustments for items not affecting net cost of operations but affecting authorities:
Acquisition of tangible capital assets 220,023 204,171
Increase (decrease) in prepaid expenses (26,339) (43,011)
Total items not affecting net cost of operations but affecting authorities 193,684 161,160
 
Current year authorities used $31,430,939 $31,219,818

b. Authorities provided and used
(in dollars)

2014 2013
Authorities provided:
Vote 50 - Operating expenditures $23,589,974 $23,503,770
Contributions to employee benefits plan 2,855,531 2,770,378
Judges' salaries, allowances and annuities 6,155,512 6,025,983
Available proceeds from disposal of surplus Crown assets 825 1,751
Refund of previous year's revenues - 5
Less:
Authorities available for future years (11) (814)
Lapsed: Operating (1,170,078) (1,080,318)
Lapsed: Proceeds from disposal of surplus Crown assets (814) (937)
 
Current year authorities used $31,430,939 $31,219,818

4. Accounts payable and accrued liabilities

The following table presents details of the ORSCC's accounts payable and accrued liabilities:
(in dollars)

2014 2013
Accounts payable - Other government departments and agencies $500,976 $1,097,791
Accounts payable - External parties 406,293 343,148
Total accounts payable 907,269 1,440,939
Accrued liabilities 568,347 588,611
Total accounts payable and accrued liabilities $1,475,616 $2,029,550

5. Employee future benefits

a. Pension benefits

The ORSCC’s employees participate in the public service pension plan (the "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 ORSCC contribute to the cost of the Plan. Due to the amendment of the Public Service Superannuation Act following the implementation of provisions related to Canada’s Economic Action Plan 2012, employee contributors have been divided into two groups - Group 1 related to existing plan members as of December 31, 2012 and Group 2 relates to members joining the Plan as of January 1, 2013. Each group has a distinct contribution rate.

The 2013-2014 expense amounts to $2,007,724 ($1,978,050 in 2012-2013). For Group 1 members, the expense represents approximately 1.6 times (1.7 times in 2012-2013) the employee contributions and, for Group 2 members, approximately 1.5 times (1.6 times in 2012-2013) the employee contributions.

The ORSCC'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.

b. Severance benefits

The ORSCC provides severance benefits to its employees based on eligibility, years of service and salary at termination of employment. These severance benefits are not pre-funded. Benefits will be paid from future authorities. Information about the severance benefits has been measured as at March 31.

As part of collective agreement negotiations with certain employee groups, and changes to conditions of employment for executives and certain non-represented employees, the accumulation of severance benefits under the employee severance pay program ceased for these employees commencing in 2012. Employees subject to these changes have been given the option to be immediately paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits on termination from the public service. These changes have been reflected in the calculation of the outstanding severance benefit obligation.

(in dollars)

2014 2013
Accrued benefit obligation - Beginning of year $1,400,534 $2,141,053
Expense for the year 44,559 (169,647)
Benefits paid during the year (650,158) (570,872)
Accrued benefit obligation - End of year $794,935 $1,400,534

6. Security Deposit Trust Account

The following table presents details of the ORSCC's Trust Account liability:
(in dollars)

2014 2013
Liability - Beginning of year $391,195 $390,520
Deposits 500 1,000
Interest 187 187
Reimbursements - (512)
Liability - End of year $391,882 $391,195

The Security Deposit Account was established to record security to the value of $500 deposited by an Appellant with the Registrar of the Supreme Court of Canada in accordance with paragraph 60(1)(b) of the Supreme Court Act. As per section 87 of the Rules of the Supreme Court of Canada, interest is paid on money deposited as security.

7. Judges' Supplementary Retirement Benefits Account (SRBA)

The following table presents details of the ORSCC's SRBA liability:
(in dollars)

2014 2013
Liability - Beginning of year $1,788,936 $1,706,386
Contributions 63,674 59,970
Interest 30,943 22,580
Liability - End of year $1,883,553 $1,788,936

The Judges' Supplementary Retirement Benefits Account records contributions made by judges of the Supreme Court of Canada and the matching contributions made by the ORSCC in accordance with the SRBA Act and the Judges Act.

8. Accounts receivable and advances

The following table presents details of the ORSCC's accounts receivable and advances balances:

(in dollars)

2014 2013
Receivables - Other government departments and agencies $168,864 $41,705
Receivables - External parties 10,850 18,792
Standing advances 1,650 16,650
Subtotal 181,364 77,147
Allowance for doubtful accounts on receivables from external parties (75) (498)
Gross accounts receivable 181,289 76,649
Account receivable held on behalf of Government (12,500) (35,019)
Net accounts receivable $168,789 $41,630

9. Tangible capital assets

(in dollars)

Cost

Capital Asset Class

Opening Balance Acquisitions Adjustments (1) Disposals and Write-offs Closing Balance
Machinery and equipment $1,005,657 $33,600 $97,446 $- $1,136,703
Computer equipment 858,544 109,999 62,611 (96,970) 934,184
Computer software 618,823 - 12,242 - 631,065
Office furniture and equipment 1,915,271 17,988 - (15,270) 1,917,989
Motor vehicles 162,021 25,535 - - 187,556
Leasehold improvements 9,745,732 11,000 - - 9,756,732
Assets under construction 81,487 21,901 (103,388) - -
Total $14,387,535 $220,023 $68,911 $(112,240) $14,564,229

Accumulated Amortization

Capital Asset Class Opening Balance Amortization Adjustments (1) Disposals and Write-offs Closing Balance
Machinery and equipment $851,104 $48,340 $- $- $899,444
Computer equipment 800,629 47,874 56,670 (96,970) 808,203
Computer software 418,387 65,139 12,241 - 495,767
Office furniture and equipment 1,439,832 96,536 (1) (15,270) 1,521,097
Motor vehicles 162,021 - - - 162,021
Leasehold improvements 9,485,444 166,872 1 - 9,652,317
Assets under construction - - - - -
Total $13,157,417 $424,761 $68,911 $(112,240) $13,538,849

Net Book Value

Capital Asset Class 2014 2013
Machinery and equipment $237,259 $154,553
Computer equipment 125,981 57,915
Computer software 135,298 200,436
Office furniture and equipment 396,892 475,439
Motor vehicles 25,535 -
Leasehold improvements 104,415 260,288
Assets under construction - 81,487
Total $1,025,380 $1,230,118

(1) Adjustments include assets under construction of $103,388 that were transferred to other categories upon completion of the assets.

In March 2014, the ORSCC received computer equipment and software with a nil net book value from the Office of the Commissioner of Official Languages. This transfer is included in the adjustment columns.

10. Contractual obligations

The nature of the ORSCC's activities can result in some large multi-year contracts and obligations whereby the ORSCC will be obligated to make future payments when the services/goods are received. Significant contractual obligations that can be reasonably estimated are summarized as follows:

(in dollars)

2015 2016 2017 2018 2019 and thereafter Total
Goods and Services $227,517 $19,054 $17,466

$-

$ - $264,037
Operating leases 59,861 48,663 37,464 24,471 - 170,459
Total $287,378 $67,717 $54,930 $24,471 $ - $434,496

11. Related party transactions

The ORSCC is related as a result of common ownership to all government departments, agencies, and Crown corporations. The ORSCC enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, the ORSCC received common services which were obtained without charge from other government departments as disclosed below.

a. Common services provided without charge by other government departments

During the year, the ORSCC received services without charge from certain common service organizations, related to accommodation, the employer's contribution to the health and dental insurance plans, workers' compensation coverage, interpretation services, security services and legal services. These services provided without charge have been recorded in the ORSCC's Statement of Operations and Departmental Net Financial Position as follows:

(in dollars)

2014 2013
Accommodation $5,291,809 $5,258,457
Security services 3,194,286 2,964,331
Employer's contribution to health and dental insurance plans 1,458,737 1,507,004
Interpretation services 98,929 187,163
Worker's compensation 35,208 44,666
Legal services - 5,349
Total $10,078,969 $9,966,970

The Government has centralized some of its administrative activities for efficiency, cost-effectiveness purposes and economic delivery of programs to the public. As a result, the Government uses central agencies and common service organizations so that one department performs services for all other departments and agencies without charge. The costs of these services, such as the payroll and cheque issuance services provided by Public Works and Government Services Canada and audit services provided by the Office of the Auditor General are not included in the ORSCC's Statement of Operations and Departmental Net Financial Position.

b. Other transactions with related parties

(in dollars)

2014 2013
Accounts receivable - Other government departments and agencies $168,864 $41,705
Accounts payable - Other government departments and agencies 500,976 1,097,791
Expenses - Other government departments and agencies 6,408,116 6,385,872
Revenues - Other government departments and agencies $67,397 $55,344

Expenses and revenues disclosed in (b) exclude common services provided without charge, which are already disclosed in (a).

12. Segmented information

Presentation by segment is based on the ORSCC's program alignment architecture. The presentation by segment is based on the same accounting policies as described in the Summary of significant accounting policies in note 2. The following table presents the expenses incurred and revenues generated for the main programs, by major object of expense and by major type of revenue. The segment results for the period are as follows:

(in dollars)

Court Operations Processing of payments to Judges of the Supreme Court of Canada pursuant to the Judges Act Internal Services 2014
Total
2013
Total
Operating Expenses
Salaries and employee benefits $15,103,130 $5,859,624 $6,258,313 $27,221,067 $26,335,384
Accommodation 3,695,799 - 1,596,010 5,291,809 5,258,457
Professional services 937,320 46,293 3,788,010 4,771,623 4,768,225

Library materials

1,022,517 3,380 1,024 1,026,921 1,050,601
Equipment rental 115,420 - 549,056 664,476 646,812

Materials, office supplies and equipment

84,670 34,022 482,540 601,232 612,307
Travel 331,534 210,253 9,708 551,495 839,185
Amortization of tangible capital assets - - 424,761 424,761 1,235,503
Telecommunications services 25,398 1,205 252,165 278,768 285,626
Printing services 128,556 - 11,043 139,599 152,484
Repairs and maintenance 6,740 415 92,731 99,886 126,595
Postage and courier 26,294 320 31,846 58,460 49,079
Other 2 - (108) (106) 3,049
Expenses incurred on behalf of Government - - 360 360 (207)
Total operating expenses 21,477,380 6,155,512 13,497,459 41,130,351 41,363,100
 
Revenues
Sale of information documents and other fees - - 148,484 148,484 136,173
Pension contribution revenues - 63,306 - 63,306 49,706
Revenues earned on behalf of Government - (63,306) (148,473) (211,779) (185,070)
Total Revenues - - 11 11 809
 
Net cost of operations before government funding $21,477,380 $6,155,512 $13,497,448 $41,130,340 $41,362,291