Financial Statements 2022-2023

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 of the Office of the Registrar of the Supreme Court of Canada for Fiscal Year 2022-2023 (Unaudited)

 

Statement of Management Responsibility Including Internal Control Over Financial Reporting

Responsibility for the integrity and objectivity of the accompanying financial statements for the fiscal year ending March 31, 2023, as well as for 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 of Canada'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 for the preparation of the Public Accounts of Canada, and included in the ORSCC's Departmental Results 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, as well as by 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 ongoing process to identify key risks, to assess effectiveness of associated key controls, and to make necessary adjustments. A risk-based assessment of the system of ICFR for the year ended March 31, 2023 was completed in accordance with the Treasury Board Policy on Financial Management, and the results and action plan are summarized in the annex.

The financial statements of the ORSCC have not been audited.

 

Chantal Carbonneau, Registrar
Catherine Laforce, Chief Financial Officer

 

Ottawa, Canada
September 6, 2023

 

 

Statement of Financial Position (Unaudited)

As at March 31
(in dollars)
2023 2022
Liabilities
Accounts payable and accrued liabilities (note 4) 3,672,190 2,402,293
Vacation pay and compensatory leave 1,813,430 2,038,212
Employee future benefits (note 5) 448,229 521,412
Security Deposit Trust Account (note 6) 394,207 392,593
Judges' Supplementary Retirement Benefits Account (note 7) 2,805,379 2,645,045
Total net liabilities 9,133,435 7,999,555
 
Financial assets
Due from Consolidated Revenue Fund 6,821,034 5,308,368
Accounts receivable and advances (note 8) 174,177 181,249
Total gross financial assets 6,995,211

5,489,617

 
Financial assets held on behalf of Government
Accounts receivable and advances (note 8) (84,435) (119,597)
Total financial assets held on behalf of Government (84,435) (119,597)
 
Total net financial assets 6,910,776 5,370,020
 
Departmental net debt 2,222,659 2,629,535
 
Non-financial assets
Prepaid expenses 193,439 132,493
Tangible capital assets (note 9) 1,497,873 1,106,428
Total non-financial assets 1,691,312 1,238,921
 
Departmental net financial position (531,347) (1,390,614)

Contractual obligations (note 10)

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

 

Chantal Carbonneau, Registrar
Catherine Laforce, Chief Financial Officer

 

Ottawa, Canada
September 6, 2023

 

 

Statement of Operations and Departmental Net Financial Position (Unaudited)

For the Year Ended March 31
(in dollars)
2023
Planned Results
2023 2022
Expenses
The administration of Canada's final court of appeal 32,767,239 33,623,503 32,102,921
Internal services 16,370,551 17,649,214 15,662,338
Total expenses 49,137,790 51,272,717 47,765,259
 
Revenues
Sale of information documents and other fees 85,819 108,468 71,941
Pension contribution revenues 105,240 121,880 93,195
Revenues earned on behalf of Government (191,059) (208,627) (165,106)
Total revenues - 21 721 30
 
Net cost of operations before government funding 49,137,790 51,250,996 47,765,229
 
Government funding
Net cash provided by Government of Canada 41,980,804 39,351,174
Change in due from Consolidated Revenue Fund 1,512,666 (73,974)
Services provided without charge by other government departments (note 11) 8,616,793 8,387,123
Net cost of operations after government funding (859,267) 100,906
 
Departmental net financial position - Beginning of year (1,390,614) (1,289,708)
 
Departmental net financial position - End of year (531,347) (1,390,614)

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)
2023 2022
Net cost of operations after government funding (859,267) 100,906
 
Change due to tangible capital assets:
Acquisitions of tangible capital assets 750,447 210,375
Amortization of tangible capital assets (355,586) (385,937)
Proceeds from disposal of tangible capital assets (22,071) (30)
Net gain (loss) on disposal of tangible capital assets, including adjustments 18,655 30
Total change due to tangible capital assets 391,445 (175,562)
 
Change due to prepaid expenses 60,946 (8,838)
 
Net increase (decrease) in departmental net debt (406,876) (83,494)
 
Departmental net debt - Beginning of year 2,629,535 2,713,029
 
Departmental net debt - End of year 2,222,659 2,629,535

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

Statement of Cash Flows (Unaudited)

For the Year Ended March 31
(in dollars)
2023 2022
Operating activities
Net cost of operations before government funding 51,250,996 47,765,229
Non-cash items:
Amortization of tangible capital assets (355,586) (385,937)
Net gain (loss) on disposal of tangible capital assets, including adjustments 18,655 30
Services provided without charge from other government departments (note 11) (8,616,793) (8,387,123)
 
Variations in Statement of Financial Position:
Increase (decrease) in accounts receivable and advances 28,090 (40,665)
Increase (decrease) in prepaid expenses 60,946 (8,838)
Decrease (increase) in accounts payable and accrued liabilities (1,269,897) 159,373
Decrease (increase) in vacation pay and compensatory leave 224,782 84,560
Decrease (increase) in employee future benefits 73,183 58,700
Decrease (increase) in Security Deposit Trust Account (1,614) (38)
Decrease (increase) in Judges' Supplementary Retirement Benefits Account (160,334) (104,462)
Cash used in operating activities 41,252,428 39,140,829
 
Capital investing activities
Acquisitions of tangible capital assets 750,447 210,375
Proceeds from disposal of tangible capital assets (22,071) (30)
Cash used in capital investing activities 728,376 210,345
 
Net cash provided by Government of Canada 41,980,804 39,351,174

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 Core Responsibility: The administration of Canada’s final court of appeal. This Core Responsibility is supported by two programs: Court Administration and Administration of the Judges Act for the Judges of the Supreme Court of Canada. In addition, the ORSCC is further supported by its Internal Services, which are services in support of programs and/or required to meet corporate obligations of the ORSCC.

2. Summary of significant accounting policies

These financial statements have been prepared using the ORSCC'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 2022-23 Department Plan. Planned results are not presented in the "Government funding" 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 2022-23 Departmental Plan.

  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
    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 recognized in the period the event giving rise to the revenues occurred.

    Revenues that are non-respendable are not available to discharge the ORSCC's liabilities. While the Registrar is expected to maintain accounting control, she has no authority regarding the disposition of non-respendable revenues. As a result, these revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the ORSCC's gross revenues.

  5. Expenses
    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, interpretation services and security services are recorded as operating expenses at their carrying value.

  6. Future benefits
    1. 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.

      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. 

    2. Severance benefits:
      The accumulation of severance benefits for voluntary departures ceased for applicable employee group. Employees were given the option to be paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits upon departure from the public service. The remaining obligation for employees who did not withdraw benefits 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 recorded at cost. When necessary, an allowance for valuation is recorded to reduce the carrying value of accounts receivable to amounts that approximate their net recoverable value.

  8. Non-financial assets
    The cost of acquiring equipment and other capital property are capitalized as tangible capital assets and are amortized to expense over the estimated useful lives of the assets, as described in Note 9. All tangible capital assets and leasehold improvements having an initial cost of $10,000 or more are recorded at their acquisition cost. The ORSCC does not capitalize intangibles assets, works of art and historical treasures that have cultural, aesthetic or historical value.

  9. Measurement uncertainty
    The preparation of these financial statements requires management to make estimates and assumptions that affect the reported and disclosed amounts of assets, liabilities, revenues and expenses reported in the financial statements and accompanying notes at March 31. The estimates are based on facts and circumstances, historical experience, general economic conditions and reflect the Government's best estimate of the related amount at the end of the reporting period. 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.

  10. Related party transactions
    Related party transactions, other than inter-entity transactions, are recorded at the exchange amount. Inter-entity transactions are transactions between commonly controlled entities. Inter-entity transactions, other than restructuring transactions, are recorded on a gross basis and are measured at the carrying amount, except for the following:
    1. Services provided on a recovery basis are recognized as revenues and expenses on a gross basis and measured at the exchange amount.
    2. Certain services received on a without charge basis are recorded for departmental financial statement purposes at the carrying amount. Other related party transactions, other than inter-entity transactions, are recorded at the exchange amount.

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)
2023 2022
Net cost of operations before government funding 51,250,996 47,765,229
Adjustments for items affecting net cost of operations but not affecting authorities:
Amortization of tangible capital assets (355,586) (385,937)
Gain (loss) on disposal of tangible capital assets 22,071 30
Services provided without charge by other government departments (8,616,793) (8,387,123)
Decrease (increase) in vacation pay and compensatory leave 224,782 84,560
Decrease (increase) in employee future benefits 73,183 58,700
Bad debt expense (70) -
Advances accounted for on a later date - (1,353)
Refunds of prior years' expenditures 137,162 36,627
Total items affecting net cost of operations but not affecting authorities (8,515,251) (8,594,496)
 
Adjustments for items not affecting net cost of operations but affecting authorities:
Acquisition of tangible capital assets 750,447 210,375
Salary advances and overpayments to recover 6,592 21,456
Accountable advances 2 -
Increase (decrease) in prepaid expenses 60,946 (8,838)
Total items not affecting net cost of operations but affecting authorities 817,987 222,993
 
Current year authorities used 43,553,732 39,393,726

b. Authorities provided and used

(in dollars)
2023 2022
Authorities provided:
Vote 1 – Operating expenditures 32,490,852 28,983,903
Contributions to employee benefit plans 3,199,171 3,037,893
Judges' salaries, allowances and annuities 9,416,346 8,679,233
Refunds of amounts credited to revenues in previous years 350 -  
Proceeds from the disposal of surplus Crown assets 22,101 30
Less:
Authorities available for future years (22 071) (30)
Lapsed: Operating (1,553,017) (1,307,303)
 
Current year authorities used 43,553,732 39,393,726

4. Accounts payable and accrued liabilities

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

(in dollars)
2023 2022
Accounts payable - Other government departments and agencies 163,514 83,538
Accounts payable - External parties 1,503,610 -  
Total accounts payable 1,667,124 83,538
Accrued liabilities 2,005,066 2,318,755
Total accounts payable and accrued liabilities 3,672,190 2,402,293

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 2022-2023 expense amounts to $2,090,018 ($2,052,400 in 2021-2022). For Group 1 members, the expense represents approximately 1.02 times (1.01 times in 2021-2022) the employee contributions and, for Group 2 members, approximately 1.00 time (1.00 time in 2021-2022) 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 Consolidated Financial Statements of the Government of Canada, as the Plan's sponsor.

b. Severance benefits

Severance benefits provided to the ORSCC's employees were previously based on an employee's eligibility, years of service and salary at termination of employment. However, since 2011 the accumulation of severance benefits for voluntary departures progressively ceased for substantially all employees.

Employees subject to these changes were given the option to be paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits upon departure from the public service. By March 31, 2023, substantially all settlements for immediate cash out were completed. Severance benefits are unfunded and, consequently, the outstanding obligation will be paid from future authorities.

The change in the obligations during the year were as follows:

(in dollars)
2023 2022
Accrued benefit obligation - Beginning of year 521,412 580,112
Expense for the year (37,960) (41,057)
Benefits paid during the year (35,223) (17,643)
Accrued benefit obligation - End of year 448,229 521,412

6. Security Deposit Trust Account

The following table presents details of the ORSCC's Trust Account liability:

(in dollars)
2023 2022
Liability - Beginning of year 392,593 392,555
Deposits 1,000 -
Interest 614 38
Reimbursements - -
Liability - End of year 394,207 392,593

The Security Deposit Account was established to record security to the value of $500 deposited by an Appellant with the Office of 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)
2023 2022
Liability - Beginning of year 2,645,045 2,540,583
Contributions 81,961 78,901
Interest 78,373 25,561
Liability - End of year 2,805,379 2,645,045

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 Supplementary Retirement Benefits 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)
2023 2022
Receivables - Other government departments and agencies 89,090 61,002
Receivables - External Parties 84,435 119,597
Accountable Advances 2  -
Employee Advances 650 650
Subtotal 174,177 181,249
Allowance for doubtful accounts on receivables from external parties - -
Gross accounts receivable 174,177 181,249
Accounts receivable held on behalf of Government (84,435) (119,597)
Net accounts receivable 89,742 61,652

9. Tangible capital assets

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

Capital 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 over the lesser of useful life of improvement or lease term (max. 5 years)
Assets under construction once in service, in accordance with asset type

 

Cost
(in dollars)

Capital Asset Class

Opening Balance Acquisitions Adjustments Disposals and Write-offs Closing Balance
Machinery and equipment 1,078,174 12,778 -   (11,055) 1,079,897
Computer equipment 1,353,677 147,933 -   (33,455) 1,468,155
Computer software 663,062 -   -   -   663,062
Office furniture and equipment 1,142,885 171,393 -   -   1,314,278
Motor vehicles 170,900 298,578 -   (55,636) 413,842
Leasehold improvements 9,835,372 -   -   -   9,835,372
Assets under construction 15,713 119,765 (3,416) -   132,062
Total 14,259,783 750,447 (3,416) (100,146) 14,906,668

 

Accumulated Amortization
(in dollars)
Capital Asset Class Opening Balance Amortization Adjustments Disposals and Write-offs Closing Balance
Machinery and equipment 581,189 79,533 -   (11,055) 649,667
Computer equipment 1,005,000 153,471 -   (33,455) 1,125,016
Computer software 647,869 6,341 -   -   654,210
Office furniture and equipment 1,072,802 20,384 -   -   1,093,186
Motor vehicles 170,900 10,500 -   (55,636) 125,764
Leasehold improvements 9,675,595 85,357 -   -   9,760,952
Assets under construction -   -   -   -   -  
Total 13,153,355 355,586 -   (100,146) 13,408,795

 

Net Book Value
(in dollars)
Capital Asset Class 2023 2022
Machinery and equipment 430,230 496,985
Computer equipment 343,139 348,677
Computer software 8,852 15,193
Office furniture and equipment 221,092 70,083
Motor vehicles 288,078 -  
Leasehold improvements 74,420 159,777
Assets under construction 132,062 15,713
Total 1,497,873 1,106,428

10. Contractual obligations

The nature of the ORSCC's activities may 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)
2024 2025 2026 2027 2028 2029 and subsequent Total
Goods and services 449,361 143,993 122,914 68,048 -   -   784,316
Operating leases 102,783 35,080 -   -   -   -   137,863
Total 552,144 179,073 122,914 68,048 -   -   922,179

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.

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, security services and interpretation 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)
2023 2022
Accommodation 5,195,752 5,193,543
Employer's contribution to the health and dental insurance plans 1,941,460 1,994,178
Security services 1,314,581 980,502
Interpretation services 165,000 218,900
Total 8,616,793 8,387,123

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 Services and Procurement 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 other government departments and agencies

(in dollars)
2023 2022
Accounts receivable 89,090 61,002
Accounts payable 163,514 83,538
Expenses 9,258,494 8,669,075
Revenues 164,248 93,805

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 core responsibility. 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 core responsibilities, by major object of expense and by major type of revenue. The segment results for the period are as follows:

(in dollars)
The administration of Canada's final court of appeal Internal Services 2023
Total
2022
Total
Operating expenses
Salaries and employee benefits 26,568,288 9,410,723 35,979,011 35,292,133
Accommodation 3,419,989 1,775,763 5,195,752 5,193,543
Professional and special services 972,806 3,253,597 4,226,403 3,251,045
Transportation and communications 970,228 506,412 1,476,640 681,602
Materials and supplies 1,073,291 215,604 1,288,895 1,162,854
Rental 139,589 1,114,334 1,253,923 1,057,545
Machinery and equipment 111,091 802,914 914,005 305,406
Information 356,036 143 356,179

253,242

Amortization of tangible capital assets 10,738 344,848 355,586 385,937
Repairs and maintenance 1,447 225,223 226,670 180,507
Bad Debt Expenses -   70 70 -  
Other -   (417) (417) 1,445
Total operating expenses 33,623,503 17,649,214 51,272,717 47,765,259
Revenues
Sale of information documents and other fees -   108,468 108,468 71,941
Pension contribution revenues 121,880 -   121,880 93,195
Revenues earned on behalf of Government (121,880) (86,747) (208,627) (165,106)
Total revenues -   21,721 21,721 30
Net cost from continuing operations 33,623,503 17,627,493 51,250,996 47,765,229

Annex to the Statement of Management Responsibility Including Internal Control Over Financial Reporting of the Office of the Registrar of the Supreme Court of Canada for Fiscal Year 2022-2023 (Unaudited)

1. Introduction

In support of an effective system of internal control, the Office of the Registrar of the Supreme Court of Canada conducted self-assessments of key control areas that were identified to be assessed in the 2022 to 2023 fiscal year. A summary of the assessment results and action plan is provided in subsection 2.

The Office of the Registrar of the Supreme Court of Canada will assess all key control areas over a 5-year cycle. The assessment plan is provided in subsection 3.

2. Assessment results for the 2022 to 2023 fiscal year

The Office of the Registrar of the Supreme Court of Canada completed the assessment of key control areas as indicated in the following table. A summary of the results, action plans, and additional details are also provided.

Key control areas Remediation required Summary results and action plan
Delegation No Internal controls are functioning as intended, no action plan required.
Transfer Payments N/A  

Key control areas of the delegation of spending and financial authorities are functioning as intended. No self-assessment was conducted on transfer payments as they do not apply to the organization.

3. Assessment plan

The Office of the Registrar of the Supreme Court of Canada will assess the performance of its system of internal control by focusing on key control areas over a cycle of years as shown in the following table.

Assessment Plan
Key control areas 2022 to 2023
Fiscal Year
2023 to 2024
Fiscal Year
2024 to 2025
Fiscal Year
2025 to 2026
Fiscal Year
2026 to 2027
Fiscal Year
Delegation X        
Transfer Payments N/A        
Contracting   X      
Year-end Payables   X      
Receivables   X      
Pay Administration     X    
Travel     X    
Financial Management Governance     X    
Hospitality       X  
Fleet Management       X  
Accountable Advances       X  
Acquisition Cards         X
Leave         X
Special Financial Authorities         X