Archived: Report on Plans and Priorities 2015-16, Environment and Climate Change Canada, chapter 4

Section III: Supplementary Information

• Future-Oriented Statement of Operations
• Supplementary Information Tables
• Tax Expenditures and Evaluations

Future-Oriented Statement of Operations

The future-oriented condensed statement of operations provides a general overview of Environment Canada’s operations. The forecasted financial information on expenses and revenues is prepared on an accrual accounting basis to strengthen accountability and to improve transparency and financial management.

Because the future-oriented condensed statement of operations is prepared on an accrual accounting basis and the forecast and planned spending amounts presented in other sections of this report are prepared on an expenditure basis, amounts differ.

A more detailed future-oriented statement of operations and associated notes, including a reconciliation of the net cost of operations to the requested authorities, can be found on Environment Canada’s website.

Total expenses are expected to increase by $17.5 million in 2015-16 in comparison to the estimated results of 2014-15. The overall increase is mainly due to additional funding for the Contaminated Sediment Remediation Projects, the National Conservation Plan (including Nature Conservancy of Canada) and the Revitalization of Canada's Weather Services Initiative. The increase is offset by the sunsetting of temporary programs. Total revenues are expected to decrease by $3.1 million in 2015-16 due to a change in services provided.

For comparative purposes, planned results are based on historical data and trends, and include 2015-16 Main Estimates whereas 2014-15 estimated results give the reader information on 2014-15 forecast spending based on historical data and trends, the 2014-15 Mains Estimates, Supplementary Estimates A and B, and anticipated Supplementary Estimates C. The estimated and planned results do not include the reimbursement of collective agreements and the carry-forwards.

Sunsetting programs are subject to government decisions to extend, reduce or enhance funding. Outcomes of such decisions will be reflected in the Department’s future budget exercises and Estimates documents.

Supplementary Information Tables

The supplementary information tables listed in the 2015-16 Report on Plans and Priorities can be found on Environment Canada’s website.

• Departmental Sustainable Development Strategy;
• Details on Transfer Payment Programs of $5 Million or More;
• Disclosure of Transfer Payment Programs under $5 Million;
• Horizontal Initiatives;
• Status Report on Transformational and Major Crown Projects;
• Upcoming Internal Audits and Evaluations over the next three fiscal years; and,
• Up-Front Multi-Year Funding.

Tax Expenditures and Evaluations

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance publishes cost estimates and projections for these measures annually in the Tax Expenditures and Evaluations publication. The tax measures presented in the Tax Expenditures and Evaluations publication are the sole responsibility of the Minister of Finance.