Financial Statements 2020-2021

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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, 2021, and all information contained in these statements rests with the management of the Administrative Tribunals Support Service of Canada (ATSSC). 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 ATSSC’s financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in the ATSSC’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 ATSSC, 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 ongoing process to identify key risks, to assess effectiveness of associated key controls, and to make any necessary adjustments.

The ATSSC is subject to periodic Core Control Audits performed by the Office of the Comptroller General of Canada (OCG) and uses the results of such audits to assess compliance with the Treasury Board Policy on Financial Management. The latest audit was completed in 2019 and the Audit Report and related Management Response are posted on the ATSSC’s web site. Following the Management Action Plan (MAP) monitoring exercise launched by OCG on January 6, 2021 the ATSSC has achieved full implementation of all MAPs with respect to the recommendations for the Core Control Audit Phase I and Phase II.

In early 2020, the world was affected by the COVID-19 pandemic and the ATSSC had to rapidly adjust to almost all its workforce working remotely while ensuring the continuance of tribunal operations. The ATSSC reviewed its system of ICFR for potential impacts due to the pandemic and established that the key controls for approving financial transactions required modification. The ATSSC changed its business process for payments by including electronic approvals and ensured that controls around these approvals were enhanced to the level of assurance needed and supported by proper documentation. The ICFR plan was updated to reflect the implementation of electronic approvals.

The financial statements of the ATSSC have not been audited.

____________________

Orlando Da Silva
Chief Administrator


____________________

Annie Rémillard
A/Chief Financial Officer

Ottawa, Canada
September 3, 2021

Statement of Financial Position (Unaudited)

Statement of Financial Position (Unaudited)
As at March 31
(in dollars)
2021 2020
Liabilities
Accounts payable and accrued liabilities (note 4) 6,246,281 8,347,427
Vacation pay and compensatory leave 5,322,325 3,859,363
Employee future benefits (note 5) 2,517,956 2,685,433
Total liabilities 14,086,562 14,892,223
Financial assets
Due from Consolidated Revenue Fund 459,093 2,370,110
Accounts receivable and advances (note 6) 10,679,483 10,871,083
Total financial assets 11,138,576 13,241,193
Departmental net debt 2,947,986 1,651,031
Non-financial assets
Prepaid expenses 485,353 593,058
Tangible capital assets (note 7) 9,154,922 9,313,760
Total non-financial assets 9,640,275 9,906,818
Departmental net financial position 6,692,289 8,255,787

Contractual obligations (note 8)

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

____________________

Orlando Da Silva
Chief Administrator


____________________

Annie Rémillard
A/Chief Financial Officer

Ottawa, Canada
September 3, 2021

Statement of Operations and Departmental Net Financial Position (Unaudited)

Statement of Operations and Departmental Net Financial Position (Unaudited)
(in dollars) Planned Results 2020-21 For the Year Ended
March 31, 2021
For the Year Ended
March 31, 2020
Expenses
Registry services 18,200,506 18,600,099 15,385,876
Legal services 9,121,700 11,027,825 9,534,632
Mandate and members services 59,076,983 53,711,753 53,203,797
Internal Services 32,731,473 28,683,777 27,803,813
Total expenses 119,130,663 112,023,454 105,928,118
Revenues
Recovery of CPP & EI related costs 38,839,791 30,788,020 29,020,094
Miscellaneous revenues 591 47 570
Revenues earned on behalf of Government (3,985,373) (5,471,248) (4,844,568)
Total revenues 34,855,009 25,316,819 24,176,096
Net cost of operations before government funding and transfers 84,275,654 86,706,635 81,752,022
Government funding and transfers
Net cash provided by Government   69,884,526 66,477,356
Change in due from Consolidated Revenue Fund   (1,911,017) (2,299,395)
Services provided without charge by other government departments (note 9)   17,118,159 15,307,553
Transfer of overpayment to other government departments   51,469 65,892
Total government funding and transfers   85,143,137 79,551,406
Net cost (revenue) of operations after government funding and transfers   1,563,498 2,200,616
Departmental net financial position - Beginning of year   8,255,787 10,456,403
Departmental net financial position - End of year   6,692,289 8,255,787

Segmented information (note 10)

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

Statement of Change in Departmental Net Debt (Unaudited)

Statement of Change in Departmental Net Debt (Unaudited)
(in dollars) For the
year ended
March 31, 2021
For the
year ended
March 31, 2020
Net cost (revenue) of operations after government funding and transfers 1,563,498 2,200,616
Change due to tangible capital assets
Acquisition of tangible capital assets (note 7) 2,803,598 2,070,846
Amortization of tangible capital assets (note 7) (2,962,435) (2,972,384)
Total change due to tangible capital assets (158,837) (901,538)
Change due to prepaid expenses (107,706) (276,117)
Net decrease in departmental net financial assets 1,296,955 1,022,961
Departmental net debt - Beginning of year 1,651,031 628,070
Departmental net debt - End of year 2,947,986 1,651,031

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

Statement of Cash Flows (Unaudited)

Statement of Cash Flows (Unaudited)
(in dollars) For the
year ended
March 31, 2021
For the
year ended
March 31, 2020
Operating activities
Net cost of operations before government funding and transfers 86,706,635 81,752,022
Non-cash items:
Amortization of tangible capital assets (note 7) (2,962,435) (2,972,384)
Services provided without charge by other government departments (note 9) (17,118,159) (15,307,553)
Transfer of overpayment to other government departments (51,469) (65,892)
Variations in Statement of Financial Position:
Increase (decrease) in accounts receivable and advances (191,600) (4,004,688)
Increase (decrease) in prepaid expenses (107,706) (276,117)
Decrease (increase) in accounts payable and accrued liabilities 2,101,146 5,747,379
Decrease (increase) in vacation pay and compensatory leave (1,462,961) (630,815)
Decrease (increase) in employee future benefits 167,477 164,559
Cash used in operating activities 67,080,928 64,406,510
Capital investing activities
Acquisition of tangible capital assets (note 7) 2,803,598 2,070,846
Cash used in capital investing activities 2,803,598 2,070,846
Net cash provided by Government of Canada 69,884,526 66,477,356

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

Notes to the Financial Statements (Unaudited)

For the Year ended March 31, 2021

1. Authority and objectives

The Administrative Tribunals Support Service of Canada (ATSSC) was established with the coming into force on November 1, 2014, of the Administrative Tribunals Support Service of Canada Act. Through the Act, the ATSSC is responsible for providing support services and facilities to 11 federal administrative tribunals by way of a single, integrated organization. Additionally, the ATSSC provides facilities and administrative support to the National Joint Council and supports the Environmental Protection Tribunal of Canada through a memorandum of understanding (MOU) with Environment and Climate Change Canada.

These services include the specialized services required to support the mandate of each tribunal (e.g., registry, research and analysis, legal and other case- and mandate- specific work), as well as internal services (e.g., human resources, financial services, information management and technology, accommodation, security and communications).

The 11 tribunals are:

(through the ATSSC Act)

(through an MOU with Environment and Climate Change Canada)

The ATSSC has one core responsibility: To provide support services and facilities to federal administrative tribunals and their members. According to the approved framework, the Statement of Operations and Departmental Net Financial Position was detailed by the following programs (business lines):

Mandate and members services

The Program provides expert research and analysis, advisory services, outreach and training activities, investigation support services, mediation as well as policy and procedure development to assist tribunals in the discharge of their statutory responsibilities. These services are provided by ATSSC employees such as sectoral experts, tribunal assistants and research personnel. This Program also includes the payment of tribunal member salaries and other expenses related to their duties.

Registry services

The Program works closely with tribunal chairs and members to ensure that matters before a tribunal can be heard and disposed of in a timely and efficient manner and within statutory obligations. Services include: processing tribunal documents; maintaining and safeguarding tribunal records; providing information to the public regarding tribunal procedures; assisting in the scheduling and proceedings of tribunal hearings; and assisting in communicating tribunal decisions to the parties and the public. These services are provided by the ATSSC employees such as registry and case file experts.

Legal services

The Program primarily provides legal advice, legal research, and legislative and regulatory support services to the tribunals on their case files and other matters related to the tribunals' mandates. These services are provided by the ATSSC employees such as legal counsel and judicial assistants.

Internal services

Internal Services are those groups of related activities and resources that the federal government considers to be services in support of Programs and/or required to meet corporate obligations of an organization. Internal Services refers to the activities and resources of the 10 distinct services that support Program delivery in the organization, regardless of the Internal Services delivery model in a department. The 10 service categories are: Management and Oversight Services; Communications Services; Legal Services; Human Resources Management Services; Financial Management Services; Information Management Services; Information Technology Services; Real Property Management Services; Materiel Management Services; and Acquisition Management Services.

2. Summary of significant accounting policies

These financial statements are 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:

(a) Parliamentary authorities

The ATSSC is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the ATSSC 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 2020-21 Departmental Plan. 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 2020-21 Departmental Plan.

(b) Net cash provided by Government

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

(c) 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 ATSSC is entitled to draw from the CRF without further authorities to discharge its liabilities.

(d) Revenues

All 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 ATSSC's liabilities. While the department head is expected to maintain accounting control, he or she 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 as a reduction of the entity's gross revenues.

(e) Expenses

Expenses are recorded on the accrual basis.

  1. Vacation pay and compensatory leave are accrued as the benefits are earned by employees under their respective terms of employment.
  2. Services provided without charge by other government departments for accommodation and employer contributions to the health and dental insurance plans are recorded as operating expenses at their carrying value.
(f) Employee future benefits
  1. Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multi-employer pension plan administered by the Government. The ATSSC’s contributions to the Plan are charged to expenses in the year incurred and represent the total ATSSC obligation to the Plan. The ATSSC’s responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan’s sponsor.
  2. Severance benefits: The accumulation of severance benefits for voluntary departures ceased for applicable employee groups. 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.
(g) Accounts receivable

Accounts receivable are initially 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.

(h) Non-financial assets

The costs of acquiring buildings, 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 7. All tangible capital assets and leasehold improvements having an initial cost of $10,000 or more are recorded at their acquisition cost. Tangible capital assets do not include immovable assets located on reserves as defined in the Indian Act, works of art, museum collection and Crown land to which no acquisition cost is attributable; and intangible assets.

(i) 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.

(j) 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.

3. Parliamentary authorities

The ATSSC receives 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 ATSSC 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) 2021 2020
Net cost of operations before government funding and transfers 86,706,635 81,752,022
Adjustments for items affecting net cost of operations but not affecting authorities:
Services provided without charge by other government departments (17,118,159) (15,307,553)
Amortization of tangible capital assets (2,962,435) (2,972,384)
Decrease (increase) in vacation pay and compensatory leave (1,462,961) (630,816)
Decrease (increase) in employee future benefits 167,477 164,559
Refunds / Adjustments to previous years' expenses 77,603 111,008
Total items affecting net cost of operations but not affecting authorities (21,298,475) (18,635,186)
Adjustments for items not affecting net cost of operations but affecting authorities:
Acquisition of tangible capital assets 2,803,598 2,070,846
Increase (decrease) in prepaid expenses (107,706) (276,117)
Increase (decrease) in accountable advances 45,537 137,158
Total items not affecting net cost of operations but affecting authorities 2,741,429 1,931,887
Current year authorities used 68,149,589 65,048,723

(b) Authorities provided and used

(in dollars) 2021 2020
Authorities provided:
Vote 1 - Program expenditures 66,602,730 58,801,446
Statutory – Contributions to employee benefit plans 9,947,533 8,788,235
Statutory – Spending of proceeds from the disposal of surplus Crown assets 414 1,465
Total authorities provided 76,550,677 67,591,146
Less:
Lapsed: Operating (8,401,073) (2,542,024)
Authorities available for future years (15) (399)
Current year authorities used 68,149,589 65,048,723

4. Accounts payable and accrued liabilities

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

(in dollars) 2021 2020
Accounts payable - Other government departments and agencies 702,371 1,847,021
Accounts payable - External parties 1,628,463 865,410
Total accounts payable 2,330,834 2,712,431
Accrued liabilities 3,915,447 5,634,996
Total accounts payable and accrued liabilities 6,246,281 8,347,427

5. Employee future benefits

(a) Pension benefits

The ATSSC'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/Quebec Pension Plans benefits and they are indexed to inflation.

Both the employees and the ATSSC contribute to the cost of the Plan. Due to the amendment of the Public Service Superannuation Act following the implementation of provisions related to the 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 2020-21 expense amounts to $6,788,196 ($6,088,489 in 2019–20). For Group 1 members, the expense represents approximately 1.01 times (1.01 times for 2019–20) the employee contributions and, for Group 2 members, approximately 1.00 times (1.00 times for 2019-20) the employee contributions.

The ATSSC'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 ATSSC’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, 2021, all settlements for immediate cash out were completed. Severance benefits are unfunded and, consequently, the outstanding obligation will be paid from future authorities.

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

(in dollars) 2021 2020
Accrued benefit obligation, beginning of year 2,685,433 2,849,992
Expense for the year (71,130) (24,956)
Benefits paid during the year (96,347) (139,603)
Accrued benefit obligation, end of year 2,517,956 2,685,433

6. Accounts receivable and advances

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

(in dollars) 2021 2020
Accounts receivable - Other government departments and agencies 5,836,819 5,967,392
Accounts receivable - External parties 4,830,538 4,892,335
Temporary advances 12,126 11,356
Total accounts receivable and advances 10,679,483 10,871,083

7. Tangible capital assets

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
Informatics hardware 3 years
Informatics software 3 to 10 years
Machinery and equipment5 years
Other equipment, including furniture10 years
Leasehold improvementsLesser of the remaining term of lease or useful life of the improvement

Assets under construction are recorded in the applicable asset class in the year they are put into service and are not amortized until they are put into service.

Cost
(in dollars)
Opening Balance
April 1, 2020
Acquisitions Adjustments Disposals and
Write-Offs
Closing Balance
March 31, 2021
Informatics hardware 4,089,316 - - - 4,089,316
Informatics software 7,617,602 - - - 7,617,602
Leasehold improvements 10,684,046 - - - 10,684,046
Machinery and equipment 87,940 - - - 87,940
Other equipment, including furniture 2,300,392 - - - 2,300,392
Assets under construction 2,341,198 2,803,598 - - 5,144,796
  27,120,494 2,803,598 - - 29,924,092
Accumulated Amortization
(in dollars)
Opening Balance
April 1, 2020
Amortization Adjustments Disposals and
Write-Offs
Closing Balance
March 31, 2021
Informatics hardware 3,204,198 258,607 - - 3,462,805
Informatics software 6,867,990 248,694 - - 7,116,684
Leasehold improvements 5,528,870 2,390,394 - - 7,919,264
Machinery and equipment 81,368 3,429 - - 84,797
Other equipment, including furniture 2,124,308 61,311 - - 2,185,620
  17,806,734 2,962,435 - - 20,769,170
Net Book Value
(in dollars)
Opening Balance
April 1, 2020
Closing Balance
March 31, 2021
Informatics hardware 885,118 626,511
Informatics software 749,612 500,918
Leasehold improvements 5,155,176 2,764,782
Machinery and equipment 6,573 3,143
Other equipment, including furniture 176,084 114,772
Assets under construction 2,341,198 5,144,796
  9,313,760 9,154,922

8. Contractual obligations

The nature of the ATSSC’s activities may result in some large multi-year contracts and obligations whereby the ATSSC will be obligated to make future payments in order to rent equipment and for professional services. Significant contractual obligations that can be reasonably estimated are summarized as follows:

(in dollars) 2021/22 2022/23 2023/24 Total
Equipment rental and service contract 62,482 66,464 79 129,025
Total 62,482 66,464 79 129,025

9. Related party transactions

The ATSSC is related as a result of common ownership to all government departments, agencies, and Crown corporations. Related parties also include individuals who are members of key management personnel or close family members of those individuals, and entities controlled by, or under shared control of, a member of key management personnel or a close family member of that individual.

The ATSSC enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, the ATSSC 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

The ATSSC enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, the ATSSC received common services which were obtained without charge from other government departments as disclosed below.

(in dollars) 2021 2020
Accommodation 11,195,351 9,510,284
Employer's contribution to the health and dental insurance plans 5,922,808 5,797,269
Total 17,118,159 15,307,553

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 ATSSC’s Statement of Operations and Departmental Net Financial Position.

The ATSSC also received services without charge from Employment and Social Development Canada specifically for the administration of the Social Security Tribunal. These services are related to the administration of IT services and facilities for hearing.

(b) Other transactions with related parties

(in dollars) 2021 2020
Expenses - Other government departments and agencies 15,135,972 14,712,665
Revenues - Other government departments and agencies 13,990,014 14,069,009

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

10. Segmented information

Presentation by segment is based on the ATSSC's core responsibilities. 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) Registry services Legal Services Mandate and members services Internal services 2021 2020
Expenses
Salaries and employee benefits 15,135,080 9,442,568 42,351,226 16,852,236 83,781,111 77,434,737
Accommodation 2,020,331 1,263,408 5,652,583 2,259,029 11,195,351 9,510,284
Professional and special services 867,141 214,406 3,120,927 2,821,651 7,024,125 7,448,841
Transportation and telecommunications 120,911 1,988 349,928 657,541 1,130,368 3,122,629
Rentals 84,325 - 1,486,256 1,290,176 2,860,758 3,263,851
Amortization of tangible capital assets - - - 2,962,435 2,962,435 2,972,384
Acquisition of small equipment 67,218 8,626 202,670 1,192,970 1,471,484 637,724
Information 275,514 30,749 223,982 267,987 798,232 720,231
Materials and supplies 29,566 66,081 318,990 43,979 458,616 544,028
Repairs and maintenance - - 5,062 324,430 329,492 205,550
Utilities - - 108 3,304 3,412 9,121
Other 12 - 20 8,038 8,070 58,738
Total expenses 18,600,099 11,027,825 53,711,753 28,683,777 112,023,454 105,928,118
Revenues
Recovery of CPP & EI related costs 7,853,650 2,114,885 18,188,444 2,631,041 30,788,020 29,020,094
Miscellaneous revenues - - - 47 47 570
Revenues earned on behalf of Government (1,395,649) (375,830) (3,232,215) (467,556) (5,471,248) (4,844,568)
Total revenues 6,458,001 1,739,055 14,956,229 2,163,534 25,316,819 24,176,096
Net cost of operations before government funding and transfers 12,142,098 9,288,770 38,755,524 26,520,244 86,706,635 81,752,022

11. Rounding

Due to rounding, figures may not add up to the totals shown.

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