Administrative Tribunals Support Service of Canada

   Financial Statements 2015-16 (PDF)

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, 2016 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'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 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 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 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 ATSSC has continued the development of a systemic and multi-year assessment plan to annually undertake a risk-based assessment of the system of ICFR during the year ended March 31, 2016, in accordance with the Treasury Board Policy on Internal Control, and the results and action plan to date are summarized in the annex.

The ATSSC's financial statements have not been audited.

____________________

Marie-France Pelletier
Chief Administrator


____________________

Luc Robitaille
Chief Financial Officer

Ottawa, Canada
September 2, 2016

Statement of Financial Position (Unaudited)

Statement of Financial Position (Unaudited)
As at March 31
(in dollars)
2016 2015
Liabilities
Accounts payable and accrued liabilities (note 4) 7,895,447 8,611,210
Vacation pay and compensatory leave 3,053,480 2,194,689
Employee future benefits (note 5) 4,153,319 1,852,447
Total liabilities 15,102,246 12,658,346
Financial assets
Due from Consolidated Revenue Fund 3,807,095 3,547,182
Accounts receivable and advances (note 6) 9,098,997 12,338,917
Total financial assets 12,906,092 15,886,099
Departmental net debt (net financial assets) 2,196,154 (3,227,753)
Non-financial assets
Prepaid expenses 223,861 30,903
Tangible capital assets (note 7) 4,341,495 4,948,694
Total non-financial assets 4,565,356 4,979,597
Departmental net financial position 2,369,202 8,207,350

Contractual obligations (note 8)

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

____________________

Marie-France Pelletier
Chief Administrator


____________________

Luc Robitaille
Chief Financial Officer

Ottawa, Canada
September 2, 2016

Statement of Operations and Departmental Net Financial Position (Unaudited)

Statement of Operations and Departmental Net Financial Position (Unaudited)
(in dollars) For the
year ended
March 31, 2016
For the
5-month
period ended
March 31, 2015
Expenses
Tribunal specialized and expert support services 31,996,089 16,331,182
Registry services 17,240,522 7,046,004
Payments to tribunal chairs and members 27,207,804 10,600,395
Internal Services 21,845,042 8,313,349
Total expenses 98,289,456 42,290,930
Revenues
Revenues Netted Against Expenditures 24,991,184 11,327,707
Miscellaneous revenues 253 379
Revenues earned on behalf of Government (253) (379)
Total revenues 24,991,184 11,327,707
Net cost of operations before government funding and transfers 73,298,272 30,963,223
Government funding and transfers
Net cash provided by Government 51,234,868 28,928,957
Change in due from Consolidated Revenue Fund 259,913 3,547,182
Services provided without charge by other government departments (note 9) 15,969,650 5,953,148
Transfer of assets and liabilities from other government departments (note 10) - 743,409
Transfer of the transition payments for implementing salary payments in arrears (note 11) (4,307) (2,123)
Net cost (revenue) of operations after government funding and transfers 5,838,148 (8,207,350)
Departmental net financial position - Beginning of year 8,207,350 -
Departmental net financial position - End of year 2,369,202 8,207,350

Segmented information (note 12)

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, 2016
For the
5-month
period ended
March 31, 2015
Net cost (revenue) of operations after government funding and transfers 5,838,148 (8,207,350)
Change due to tangible capital assets
Acquisition of tangible capital assets (note 7) 751,987 544,854
Amortization of tangible capital assets (note 7) (1,359,186) (802,508)
Transfer from other government departments (note 10) - 5,222,794
Net loss on disposal of tangible capital assets including adjustments - (16,447)
Total change due to tangible capital assets (607,199) 4,948,693
Change due to prepaid expenses 192,959 30,903
Net increase (decrease) in net debt 5,423,908 (3,227,754)
Departmental net debt (net financial assets) - Beginning of year (3,227,754) -
Departmental net debt (net financial assets) - End of year 2,196,154 (3,227,754)

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, 2016
For the
5-month
period ended
March 31, 2015
Operating activities
Net cost of operations before government funding and transfers 73,298,272 30,963,223
Non-cash items:
Amortization of tangible capital assets (note 7) (1,359,186) (802,508)
Loss on disposal of tangible capital assets - (16,447)
Services provided without charge by other government departments (note 9) (15,969,650) (5,953,148)
Transition payments for implementing salary payments in arrears (note 11) 4,307 2,123
Variations in Statement of Financial Position:
Increase (decrease) in accounts receivable and advances (3,239,920) 12,338,917
Increase in prepaid expenses 192,959 30,903
Decrease (increase) in accounts payable and accrued liabilities 715,762 (8,611,210)
Increase in vacation pay and compensatory leave (858,791) (2,194,689)
Increase in employee future benefits (2,300,872) (1,852,447)
Transfer of liabilities and non-capital assets from other government departments (note 10) - 4,479,386
Cash used in operating activities 50,482,881 28,384,103
Capital investing activities
Acquisition of tangible capital assets (note 7) 751,987 544,854
Cash used in capital investing activities 751,987 544,854
Net cash provided by Government of Canada 51,234,868 28,928,957

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

Notes to the Financial Statements (Unaudited)

For the Year ended March 31, 2016

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. The ATSSC is responsible for providing support services and facilities to several federal administrative tribunals by way of a single, integrated organization.

The ATSSC provides the full range of support services and facilities required by the tribunals to meet their statutory obligations. These services include the common functions of corporate services (e.g., human resources, financial services, information technology, accommodations and communications); registry services and core mandate support services (e.g., research and analysis, legal and other case-specific work).

The ATSSC has one strategic outcome: Efficient and effective services which support tribunal chairs and members in exercising their statutory responsibilities and ensure that their independence is protected in a manner which promotes Canadians' confidence in the federal tribunal system. According to the approved Program Aligment Architecture (PAA), the Statement of Operations and Departmental Net Financial Position was detailed by the following programs (business lines):

Tribunal specialized and expert support services

The Tribunal Specialized and Expert Support Services Program provides expert research, analysis, drafting support and advice as well as other support services including investigation and mediation to assist Tribunals in the discharge of their statutory responsibilities. These services are provided by ATSSC employees such as legal counsel, sectoral experts, tribunal assistants and research personnel.

Registry services

The Registry Services Program provides registry services in support of tribunals. The Program works closely with Tribunal Chairs and Members to ensure that matters before the Tribunals are heard and disposed of in a timely, fair, impartial and efficient manner and within statutory obligations. Services provided include: processing tribunal documents; maintaining and safeguarding tribunal records; providing information to the public regarding tribunal procedures; assisting in the scheduling and conduct of tribunal hearings and assisting in communicating tribunal decisions to the parties and the public. The Registry Services Program also is responsible for developing and monitoring service standards, assessing the performance of registry functions and implementing required improvements.

Payments to tribunal chairs and members

The program administers appropriations with respect to tribunal chairs' and members' salaries and other compensation pursuant to the terms of tribunals' enacting legislation and Governor-in-Council appointments.

Internal services

Internal services are groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. Internal Services include only those activities and resources that apply across the organization and not those provided specifically to a program. These groups are: Management and Oversight Services; Communications Services; Corporate Legal Services; Human Resources Management Services; Financial Management Services; Information Management Services; Information Technology Services; Real Property Services; Materiel Services; and Acquisition 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:

(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.

(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 to the CRF include amounts recognized as revenues that have been credited to authorities used, but were not collected and deposited to the CRF at year-end. These amounts include receivables at year-end from other government departments. 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 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 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 in 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; and
  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 estimated cost.

(f) Employee future benefits

  1. Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer 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: 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.

2. Summary of significant accounting policies (continued)

(g) Accounts receivable
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.

(h) Tangible capital assets
All tangible capital assets and leasehold improvements having an initial cost of $10,000 or more are recorded at their acquisition cost. The ATSSC does not capitalize intangibles, works of art and historical treasures that have cultural, aesthetic or historical value, or 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
Informatics hardware 3 years
Informatics software 3 years
Machinery and equipment 5 years
Other equipment, including furniture 10 years
Leasehold improvements Lesser of the remaining term of lease or useful life of the improvement

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.

(i) 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 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) 2016 2015
Net cost of operations before government funding and transfers 73,298,272 30,963,223
Adjustments for items affecting net cost of operations but not affecting authorities:
Services provided without charge by other government departments (15,969,650) (5,953,148)
Amortization of tangible capital assets (1,359,186) (802,508)
Decrease (increase) in vacation pay and compensatory leave (858,791) 74,490
Increase in employee future benefits (2,300,872) (165,742)
Refunds / Adjustments to previous years' expenses 64,879 298,310
Loss on disposal of tangible capital assets - (16,447)
Revenue not available for spending 3,028,087 1,849,896
Other - (72,170)
Total items affecting net cost of operations but not affecting authorities (17,395,533) (4,787,319)
Adjustments for items not affecting net cost of operations but affecting authorities:
Acquisition of tangible capital assets 751,987 544,854
Increase in prepaid expenses 192,959 -
Transition payments for implementing salary payments in arrears 4,307 16,717
Total items not affecting net cost of operations but affecting authorities 949,253 561,571
Current year authorities used 56,851,992 26,737,475

(b) Authorities provided and used

(in dollars) 2016 2015
Authorities provided:
Vote 1 - Program expenditures 54,777,079 28,606,713
Statutory – Contributions to employee benefit plans 8,642,950 3,735,378
Statutory – Spending of proceeds from the disposal of surplus Crown assets 123 -
Total authorities provided 63,420,152 32,342,091
Less:
Lapsed: Operating (6,568,037) (5,604,616)
Authorities available for future years (123) -
Current year authorities used 56,851,992 26,737,475

4. Accounts payable and accrued liabilities

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

(in dollars) 2016 2015
Accounts payable - Other government departments and agencies 826,922 2,618,738
Accounts payable - External parties 2,104,910 54,977
Total accounts payable 2,931,832 2,673,715
Accrued liabilities 4,963,615 5,937,495
Total accounts payable and accrued liabilities 7,895,447 8,611,210

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. 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.

For the year ended March 31, 2016, expense amounts to $5,957,585 ($2,553,504 in 2014-2015). For Group 1 members, the expense represents approximately 1.25 times (1.41 times for 2014-2015) the employee contributions and, for Group 2 members, approximately 1.24 times (1.39 times for 2014-2015) 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 financial statements of the Government of Canada, as the Plan's sponsor.

(b) Severance benefits
The ATSSC 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.

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. Information about the severance benefits, measured as at March 31, is as follows:

(in dollars) 2016 2015
Accrued benefit obligation, beginning of year 1,852,447 -
Transfer from other government departments (note 10) - 1,884,813
Expense for the year 2,660,593 346,510
Benefits paid during the year (359,721) (378,876)
Accrued benefit obligation, end of year 4,153,319 1,852,447

6. Accounts receivable and advances

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

(in dollars) 2016 2015
Accounts receivable - Other government departments and agencies 4,687,063 5,351,558
Accounts receivable - External parties 4,411,934 6,987,359
Total accounts receivable and advances 9,098,997 12,338,917

7. Tangible capital assets

Cost
(in dollars)
Opening Balance
April 1, 2015
Acquisitions Adjustments Disposals and Write-Offs Closing Balance
March 31, 2016
Informatics hardware 2,768,493 145,983 - - 2,914,476
Informatics software 5,500,108 - - - 5,500,108
Leasehold improvements 2,736,611 - - - 2,736,611
Machinery and equipment 87,940 - - - 87,940
Other equipment, including furniture 2,425,949 - - - 2,425,949
Assets under construction 344,134 606,004 - - 950,138
  13,863,235 751,987 - - 14,615,222
Accumulated Amortization
(in dollars)
Opening Balance
April 1, 2015
Amortization Adjustments Disposals and Write-Offs Closing Balance
March 31, 2016
Informatics hardware 1,865,098 310,332 - - 2,175,430
Informatics software 3,627,597 647,869 - - 4,275,466
Leasehold improvements 1,678,151 226,341 - - 1,904,492
Machinery and equipment 64,222 3,429 - - 67,651
Other equipment, including furniture 1,679,473 171,215 - - 1,850,688
  8,914,541 1,359,186 - - 10,273,727
Net Book Value
(in dollars)
Opening Balance
April 1, 2015
Closing Balance
March 31, 2016
Informatics hardware 903,395 739,046
Informatics software 1,872,511 1,224,642
Leasehold improvements 1,058,460 832,119
Machinery and equipment 23,718 20,289
Other equipment, including furniture 746,476 575,261
Assets under construction 344,134 950,138
  4,948,694 4,341,495

8. Contractual obligations

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

(in dollars) 2016/17 2017/18 2018/19 2019/20
Equipment rental and service contract 24,677 24,677 24,677 17,822
Total 24,677 24,677 24,677 17,822

9. Related party transactions

The ATSSC is related as a result of common ownership to all government departments, agencies, and Crown corporations. 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
During the year, the ATSSC received services without charge from certain common service organizations, related to accommodation and the employer’s contribution to the health and dental insurance plans. These services provided without charge have been recorded in the ATSSC’s Statement of Operations and Departmental Net Financial Position as follows:

(in dollars) 2016 2015
Accommodation 11,060,680 4,022,043
Employer's contribution to the health and dental insurance plans 4,908,970 1,931,105
Total 15,969,650 5,953,148

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.

(b) Other transactions with related parties

(in dollars) 2016 2015
Expenses - Other government departments and agencies 13,177,276 6,073,209
Revenues - Other government departments and agencies 8,019,101 4,349,567

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

10. Transfer from other government departments and agencies

Effective November 1, 2014, the ATSSC was transferred the responsibility for providing support services to several federal administrative tribunals in accordance with the Economic Action Plan Act, No. 1 which received Royal Assent on June 19, 2014, including the stewardship responsibility for the assets and liabilities related to these services. Accordingly, the ATSSC received assets and liabilities from the following administrative tribunals on November 1, 2014:

(in dollars) CART CIRB CCPERB CHRT CITT CT PSDPT PSLRB PSST SST SCT TATC Total
Assets
Accounts receivable and advances - 279,253 - 26,310 152,218 12,004 121,213 165,803 95,025 4,350,637 32,108 36,108 5,270,679
Prepaid expenses - - - - - - 60,375 34,842 7,856 - - - 103,073
Tangible capital assets - 848,935 - 3,776 862,862 65,210 188,959 1,760,862 649,944 3,652 828,258 10,337 5,222,795
Total assets received - 1,128,188 - 30,086 1,015,080 77,214 370,547 1,961,507 752,825 4,354,289 860,366 46,445 10,596,547
Liabilities
Accounts payable and accrued liabilities - 859,098 - 527,672 683,310 80,582 161,502 1,325,499 591,368 1,077,581 158,610 5,109 5,470,331
Vacation pay and compensatory leave - 417,072 30,176 128,756 486,453 40,677 17,982 508,250 131,552 656,409 45,407 35,260 2,497,994
Employee future benefits - 571,763 32,855 110,385 336,082 33,528 50,225 - 142,840 546,888 53,394 6,854 1,884,813
Total liabilities received - 1,847,933 63,030 766,813 1,505,845 154,787 229,709 1,833,749 865,760 2,280,878 257,411 47,223 9,853,138
Adjustment to the departmental net financial position - (719,745) (63,030) (736,727) (490,765) (77,573) 140,838 127,758 (112,935) 2,073,411 602,955 (778) 743,409
  • Canada Agricultural Review Tribunal (CART)
  • Canada Industrial Relations Board (CIRB)
  • Canadian Cultural Property Export Review Board (CCPERB)
  • Canadian Human Rights Tribunal (CHRT)
  • Canadian International Trade Tribunal (CITT)
  • Competition Tribunal (CT)
  • Public Servants Disclosure Protection Tribunal (PSDPT)
  • Public Service Labour Relations Board (PSLRB)
  • Public Service Staffing Tribunal (PSST)
  • Social Security Tribunal (SST)
  • Specific Claims Tribunal (SCT)
  • Transportation Appeal Tribunal of Canada (TATC)

11. Transfer of the transition payments for implementing salary payments in arrears

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 ATSSC. However, it did result in the use of additional spending authorities by the ATSSC. Prior to year-end, the transition payments for implementing salary payments in arrears were transferred to a central account administered by Public Services and Procurement Canada, who is responsible for the administration of the Government pay system.

12. Segmented information

Presentation by segment is based on the ATSSC'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:

  For the Year Ended March 31, 2016
(in dollars) Tribunal specialized and expert support services Registry services Payments to tribunal chairs and members Internal services Total
Expenses
Salaries and employee benefits 23,790,523 13,097,252 21,797,441 13,592,522 72,277,738
Accommodation 3,576,373 1,970,436 3,461,620 2,052,251 11,060,680
Professional and special services 3,192,997 955,783 409,148 2,464,450 7,022,378
Transportation and telecommunications 570,061 497,102 1,458,511 376,821 2,902,495
Acquisition of small equipment 81,457 29,414 681 672,544 784,095
Rentals 113,641 253,481 13,676 794,414 1,175,212
Amortization of tangible capital assets - - - 1,359,187 1,359,187
Materials and supplies 409,525 70,516 46,801 59,579 586,421
Utilities - 48 - 42,762 42,810
Repairs and maintenance 13,897 683 846 218,670 234,096
Information 246,894 135,268 19,079 203,488 604,729
Other 721 230,539 1 8,354 239,615
Total expenses 31,996,089 17,240,522 27,207,804 21,845,042 98,289,456
Revenues
Revenues Netted Against Expenditures 6,228,613 7,191,411 11,571,160 - 24,991,184
Miscellaneous revenues 30 - - 223 253
Revenues earned on behalf of Government (30) - - (223) (253)
Total revenues 6,228,613 7,191,411 11,571,160 - 24,991,184
Net cost of operations before government funding and transfers 25,767,476 10,049,111 15,636,644 21,845,042 73,298,272

13. Comparative Information

As the first future-oriented financial statements for ATSSC were prepared for 2016/17, no comparative information for planned results for 2015/16 is available for presentation in the Statement of Operations and Net Financial Position and the Statement of Change in Net Debt for the year ended March 31, 2016.

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