Financial Statements 2014-2015

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, 2015, 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, 2015, 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 12, 2015

 

Catherine Laforce, Chief Financial Officer

 

Statement of Financial Position (Unaudited)

As at March 31
(in dollars)

2015 2014
Liabilities
Accounts payable and accrued liabilities (note 4) $2,247,290 $1,475,616
Vacation pay and compensatory leave 840,419 790,665
Employee future benefits (note 5) 1,055,873 794,935
Security Deposit Trust Account (note 6) 392,053 391,882
Judges' Supplementary Retirement Benefits Account (note 7) 1,976,731 1,883,553
Total liabilities 6,512,366 5,336,651
 
Financial assets
Due from Consolidated Revenue Fund 4,571,872 3,625,007
Accounts receivable and advances (note 8) 102,486 181,289
Total gross financial assets 4,674,358 3,806,296
 
Financial assets held on behalf of Government
Accounts receivable and advances (note 8) (9,847) (12,500)
Total financial assets held on behalf of Government (9,847) (12,500)
 
Total net financial assets 4,664,511 3,793,796
 
Departmental net debt 1,847,855 1,542,855
 
Non-financial assets
Prepaid expenses 97,829 80,155
Tangible capital assets (note 9) 1,036,098 1,025,380
Total non-financial assets 1,133,927 1,105,535
 
Departmental net financial position $(713,928) $(437,320)

Contractual obligations (note 10)

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

 

Roger Bilodeau, Q.C., Registrar
Ottawa, Canada
August 12, 2015

 

Catherine Laforce, Chief Financial Officer

Statement of Operations and Departmental Net Financial Position (Unaudited)

For the Year Ended March 31
(in dollars)

2015
Planned Results
2015 2014
Expenses
Court operations $21,431,435 $20,847,286 $21,477,380
Processing of payments to Judges of the Supreme Court of Canada pursuant to the Judges Act 6,756,473 6,565,949 6,155,512
Internal services 14,577,447 14,526,113 13,497,099
Expenses incurred on behalf of Government (104) - 360
Total expenses 42,765,251 41,939,348 41,130,351
 
Revenues
Sale of information documents and other fees 149,940 249,026 148,484
Pension contribution revenues 64,572 80,753 63,306
Revenues earned on behalf of Government (209,012) (324,659) (211,779)
Total revenues 5,500 5,120 11
 
Net cost of operations before government funding and transfers 42,759,751 41,934,228 41,130,340
 
Government funding and transfers
Net cash provided by Government   31,032,642 32,045,643
Change in due from Consolidated Revenue Fund   946,865 (616,164)
Services provided without charge by other government departments (note 11)   10,275,188 10,078,969
Transfer of the transition payments for implementing salary payments in arrears (note 12)   (597,073) -
Other   (2) -
Net cost of operations after government funding and transfers   276,608 (378,108)
 
Departmental net financial position - Beginning of year   (437,320) (815,428)
 
Departmental net financial position - End of year   $(713,928) $(437,320)

Segmented information (note 13)

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)

2015 2014
Net cost of operations after government funding and transfers $276,608 $(378,108)
 
Change due to tangible capital assets:
Acquisitions of tangible capital assets 343,436 220,023
Amortization of tangible capital assets (332,716) (424,761)
Proceeds from disposal of tangible capital assets (5,120) (11)
Net gain (loss) on disposal of tangible capital assets including adjustments 5,120 11
Other (2) -
Total change due to tangible capital assets 10,718 (204,738)
 
Change due to prepaid expenses 17,674 (26,339)
 
Net increase (decrease) in departmental net debt 305,000 (609,185)
 
Departmental net debt - Beginning of year 1,542,855 2,152,040
 
Departmental net debt - End of year $1,847,855 $1,542,855

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

Statement of Cash Flows (Unaudited)

For the Year Ended March 31
(in dollars)

2015 2014
Operating activities
Net cost of operations before government funding and transfers $41,934,228 $41,130,340
Non-cash items:
Amortization of tangible capital assets (332,716) (424,761)
Gain (loss) on disposal of tangible capital assets 5,120 11
Services provided without charge from other government departments (note 11) (10,275,188) (10,078,969)
Transition payments for implementing salary payments in arrears (note 12) 597,073 -
 
Variations in Statement of Financial Position:
Increase (decrease) in accounts receivable and advances (76,150) 127,159
Increase (decrease) in prepaid expenses 17,674 (26,339)
Decrease (increase) in accounts payable and accrued liabilities (771,674) 553,934
Decrease (increase) in vacation pay and compensatory leave (49,754) 33,961
Decrease (increase) in employee future benefits (260,938) 605,599
Decrease (increase) in Security Deposit Trust Account (171) (687)
Decrease (increase) in Judges' Supplementary Retirement Benefits Account (93,178) (94,617)
Cash used in operating activities 30,694,326 31,825,631
 
Capital investing activities
Acquisitions of tangible capital assets 343,436 220,023
Proceeds from disposal of tangible capital assets (5,120) (11)
Cash used in capital investing activities 338,316 220,012
 
Net cash provided by Government of Canada $31,032,642 $32,045,643

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 "Expenses" and "Revenues" sections of the Statement of Operations and Departmental Net Financial Position are the amounts reported in the Future-oriented Statement of Operations included in the 2014-15 Report on Plans and Priorities. Planned results are not presented in the "Government funding and transfers" section of the Statement of Operations and Departmental Net Financial Position and in the Statement of Change in Departmental Net Debt because these amounts were not included in the 2014-15 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)

2015 2014
Net cost of operations before government funding and transfers $41,934,228 $41,130,340
Adjustments for items affecting net cost of operations but not affecting authorities:
Amortization of tangible capital assets (332,716) (424,761)
Gain (loss) on disposal of tangible capital assets 5,120 11
Services provided without charge by other government departments (10,275,188) (10,078,969)
Decrease (increase) in vacation pay and compensatory leave (49,754) 33,961
Decrease (increase) in employee future benefits (260,938) 548,285
Refund of prior year's expenditures 13,852 28,388
Total items affecting net cost of operations but not affecting authorities (10,899,624) (9,893,085)
 
Adjustments for items not affecting net cost of operations but affecting authorities:
Acquisition of tangible capital assets 343,436 220,023
Transition payments for implementing salary payments in arrears 597,073 -
Increase (decrease) in prepaid expenses 17,674 (26,339)
Total items not affecting net cost of operations but affecting authorities 958,183 193,684
 
Current year authorities used $31,992,787 $31,430,939

b. Authorities provided and used
(in dollars)

2015 2014
Authorities provided:
Vote 50 - Operating expenditures $23,585,872 $23,589,974
Contributions to employee benefits plan 2,721,883 2,855,531
Judges' salaries, allowances and annuities 6,565,949 6,155,512
Available proceeds from the disposal of surplus Crown assets 5,131 825
Refund of previous year's revenues - -
Less:
Authorities available for future years - (11)
Lapsed: Operating (886,048) (1,170,078)
Lapsed: Proceeds from the disposal of surplus Crown assets - (814)
 
Current year authorities used $31,992,787 $31,430,939

4. Accounts payable and accrued liabilities

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

2015 2014
Accounts payable - Other government departments and agencies $448,492 $500,976
Accounts payable - External parties 478,991 406,293
Total accounts payable 927,483 907,269
Accrued liabilities 1,319,807 568,347
Total accounts payable and accrued liabilities $2,247,290 $1,475,616

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 Economic Action Plan 2012, employee contributors have been divided into two groups - Group 1 relates 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 2014-2015 expense amounts to $1,860,679 ($2,007,724 in 2013-2014). For Group 1 members, the expense represents approximately 1.41 times (1.6 times in 2013-2014) the employee contributions and, for Group 2 members, approximately 1.39 times (1.5 times in 2013-2014) 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)

2015 2014
Accrued benefit obligation - Beginning of year $794,935 $1,400,534
Expense for the year 424,745 44,559
Benefits paid during the year (163,807) (650,158)
Accrued benefit obligation - End of year $1,055,873 $794,935

6. Security Deposit Trust Account

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

2015 2014
Liability - Beginning of year $391,882 $391,195
Deposits - 500
Interest 171 187
Reimbursements - -
Liability - End of year $392,053 $391,882

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)

2015 2014
Liability - Beginning of year $1,883,553 $1,788,936
Contributions 64,890 63,674
Interest 28,288 30,943
Liability - End of year $1,976,731 $1,883,553

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)

2015 2014
Receivables - Other government departments and agencies $92,639 $168,864
Receivables - External parties 8,197 10,850
Standing advances 1,650 1,650
Subtotal 102,486 181,364
Allowance for doubtful accounts on receivables from external parties - (75)
Gross accounts receivable 102,486 181,289
Accounts receivable held on behalf of Government (9,847) (12,500)
Net accounts receivable $92,639 $168,789

9. Tangible capital assets

(in dollars)

Cost

Capital Asset Class

Opening Balance Acquisitions Adjustments Disposals and Write-offs Closing Balance
Machinery and equipment $1,136,703 $78,192 $- $- $1,214,895
Computer equipment 934,184 212,760 (1) - 1,146,943
Computer software 631,065 23,176 - - 654,241
Office furniture and equipment 1,917,989 - - - 1,917,989
Motor vehicles 187,556 29,308 - (35,690) 181,174
Leasehold improvements 9,756,732 - - - 9,756,732
Assets under construction - - - - -
Total $14,564,229 $343,436 $(1) $(35,690) $14,871,974

Accumulated Amortization

Capital Asset Class Opening Balance Amortization Adjustments Disposals and Write-offs Closing Balance
Machinery and equipment $899,444 $51,448 $- $- $950,892
Computer equipment 808,203 59,939 - - 868,142
Computer software 495,767 64,543 - - 560,310
Office furniture and equipment 1,521,097 85,533 - - 1,606,630
Motor vehicles 162,021 8,511 1 (35,690) 134,843
Leasehold improvements 9,652,317 62,742 - - 9,715,059
Assets under construction - - - - -
Total $13,538,849 $332,716 $1 $(35,690) $13,835,876

Net Book Value

Capital Asset Class 2015 2014
Machinery and equipment $264,003 $237,259
Computer equipment 278,801 125,981
Computer software 93,931 135,298
Office furniture and equipment 311,359 396,892
Motor vehicles 46,331 25,535
Leasehold improvements 41,673 104,415
Assets under construction - -
Total $1,036,098 $1,025,380

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)

2016 2017 2018 2019 2020 and thereafter Total
Goods and services $378,114 $110,868 $54,456 $19,681 $4,410 $567,529
Operating leases 46,582 44,237 28,421 12,659 5,623 137,522
Total $424,696 $155,105 $82,877 $32,340 $10,033 $705,051

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)

2015 2014
Accommodation $5,325,161 $5,291,809
Security services 3,313,431 3,194,286
Employer's contribution to the health and dental insurance plans 1,407,075 1,458,737
Interpretation services 200,531 98,929
Workers' compensation 28,990 35,208
Legal services - -
Total $10,275,188 $10,078,969

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)

2015 2014
Accounts receivable - Other government departments and agencies $92,639 $168,864
Accounts payable - Other government departments and agencies 448,492 500,976
Expenses - Other government departments and agencies 6,509,046 6,408,116
Revenues - Other government departments and agencies $86,395 $67,397

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

12. Transfer of the transition payments for implementing salary payments in arrears ($597,073)

The Government of Canada implemented salary payments in arrears in 2014-15. As a result, a one-time payment was issued to employees and will be recovered from them in the future. The transition to salary payments in arrears forms part of the transformation initiative that replaces the pay system and also streamlines and modernizes the pay processes. This change to the pay system had no impact on the expenses of the ORSCC.  However, it did result in the use of additional spending authorities by the ORSCC. Prior to year end, the transition payments for implementing salary payments in arrears were transferred to a central account administered by Public Works and Government Services Canada, who is responsible for the administration of the Government pay system.

13. 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 2015
Total
2014
Total
Operating expenses
Salaries and employee benefits $14,436,140 $6,207,155 $7,109,615 $27,752,910 $27,221,067
Accommodation 3,591,388 - 1,733,773 5,325,161 5,291,809
Professional services 1,111,337 53,837 3,993,332 5,158,506 4,771,623

Library materials

980,000 5,028 649 985,677 1,026,921
Equipment rental 145,962 56 454,758 600,776 664,476

Materials, office supplies and equipment

95,617 25,542 509,072 630,231 601,232
Travel 367,793 271,976 3,316 643,085 551,495
Amortization of tangible capital assets - - 332,716 332,716 424,761
Telecommunication services 26,921 1,449 247,152 275,522 278,768
Printing services 72,685 714 21,568 94,967 139,599
Repairs and maintenance 4,245 - 112,920 117,165 99,886
Postage and courier 15,204 192 7,218 22,614 58,460
Other (6) - 24 18 (106)
Expenses incurred on behalf of Government - - - - 360
Total operating expenses 20,847,286 6,565,949 14,526,113 41,939,348 41,130,351
 
Revenues
Sale of information documents and other fees - - 249,026 249,026 148,484
Pension contribution revenues - 80,753 - 80,753 63,306
Revenues earned on behalf of Government - (80,753) (243,906) (324,659) (211,779)
Total revenues - - 5,120 5,120 11
 
Net cost from continuing operations $20,847,286 $6,565,949 $14,520,993 $41,934,228 $41,130,340