Archived: Unaudited Financial Statements for the period ending March 31, 2014, Environment Canada, chapter 6


1. Authority and objectives

Environment Canada was established under legislation by Environment Canada of the Environment Act. Under this Act, the powers, duties and functions of the Minister of the Environment extend to and include matters relating to:

  • The preservation and enhancement of the quality of the natural environment (including water, air and soil quality);
  • Renewable resources, including migratory birds and other non-domestic flora and fauna;
  • Water;
  • Meteorology;
  • Enforcement of any rules or regulations made by the International Joint Commission relating to boundary waters; and
  • Coordination of the policies and programs of the Government of Canada respecting the preservation and enhancement of the quality of the natural environment.

Environment Canada delivers its mandate by promoting the three (3) following Strategic Outcomes:

  • Conservation of Canada's Natural Environment
    Canada's natural environment is conserved and restored for present and future generations.
  • Weather Information
    Canadians are equipped to make informed decisions on changing weather, water and climate conditions.
  • Threats from Pollution Minimized
    Threats to Canadians and their environment from pollution are minimized.

The Internal Services Program includes groups of related activities and resources that are administered to support the Department's Strategic Outcomes and Programs. It is the basis for a common government-wide approach to planning, designing, budgeting, reporting and communicating all Government of Canada internal services.  

In addition, Environment Canada has authority under numerous pieces of legislation which affect how Environment Canada operates. The most significant Acts are as follows: 

  • Antarctic Environmental Protection Act
  • Canada Water Act
  • Canada Wildlife Act
  • Canadian Environment Week Act
  • Canadian Environmental Assessment Act, 2012
  • Canadian Environmental Protection Act, 1999
  • Department of the Environment Act
  • Environmental Enforcement Act
  • Environmental Violations Administrative Monetary Penalties Act
  • Federal Sustainable Development Act
  • Fisheries Act (Sections 36-42)
  • International River Improvements Act
  • Lac Seul Conservation Act, 1928
  • Lake of the Woods Control Board Act, 1921
  • Manganese-Based Fuel Additives Act
  • Migratory Birds Convention Act, 1994
  • National Wildlife Week Act
  • Perfluorooctane Sulfonate Virtual Elimination Act
  • Species at Risk Act
  • Weather Modification Information Act
  • Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act

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
Environment Canada is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to Environment Canada 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. Planned results in the Statement of Operations and Departmental Net Financial Position are those reported in the Future-Oriented Financial Statements included in the 2013-2014 Report on Plans and Priorities.


(b) Net Cash Provided by Government
Environment Canada operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by Environment Canada is deposited to the CRF, and all cash disbursements made by Environment Canada 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) Amount Due from the Consolidated Revenue Fund (CRF)
Amount 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 Environment Canada is entitled to draw from the CRF without further authorities to discharge its liabilities.

(d) Revenues

  • Revenues from regulatory fees are recognized in the accounts based on the services provided in the year.
  • Funds received from external parties for specified purposes are recorded upon receipt as deferred revenue. These revenues are recognized in the period in which the related expenses are incurred.
  • Funds that have been received are recorded as deferred revenue, provided the Department has an obligation to other parties for the provision of goods, services or the use of assets in the future.
  • Other revenues are accounted for in the period in which the underlying transaction or event that takes place and gave rise to the revenue.
  • Revenues that are non-respendable are not available to discharge Environment Canada's liabilities. While the Deputy Head is expected to maintain accounting control, he has no authority regarding the disposition of non-respendable revenues. As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the entity's gross revenues.

(e) Expenses
Expenses are recorded on the accrual basis:

  • Transfer payments are recorded as expenses when authorization for the payment exists and the recipient has met the eligibility criteria or the entitlements established for the transfer payment program. In situations where payments do not form part of an existing program, transfer payments are recorded as expenses when the Government announces a decision to make a non-recurring transfer, provided the enabling legislation or authorization for payment receives parliamentary approval prior to the completion of the financial statements. Transfer payments that become repayable as a result of conditions specified in the contribution agreement that have come into being are recorded as a reduction to transfer payment expense and as a receivable.
  • 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, legal services and workers' compensation are recorded as operating expenses at their estimated cost.

(f) Employee future benefits

  • Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government. Environment Canada's contributions to the Plan are charged to expenses in the year incurred and represent the total departmental obligation to the Plan. Environment Canada'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.
  • 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.

(g) Accounts receivable
Accounts receivable are stated at the lower of cost and net recoverable value. A valuation allowance is recorded for accounts and loans receivable where recovery is considered uncertain.

(h) Contingent liabilities
Contingent liabilities are potential liabilities that may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded. If the likelihood is not determinable or if an amount cannot be reasonably estimated, the contingency is disclosed in the notes to the financial statements.

(i) Environmental liabilities
Environmental liabilities consist of estimated costs related to the remediation of environmentally contaminated sites as well as estimated costs related to obligations associated with future asset restoration.

  • i. Remediation  liabilitiesare recorded as accrued liabilities to recognize the estimated costs related to the management and remediation of contaminated sites where Environment Canada is obligated, or likely to be obligated, to remediate the sites. If the responsibility to remediate is undeterminable, the amount is disclosed as a contingent liability. If the responsibility to remediate is undeterminable and a reasonable estimate cannot be made, the nature, source and extent of contamination is disclosed as a contingent liability.

(j) Inventory
Inventory held for future program delivery consists of spare parts, materials, supplies and test vehicles. It is valued at cost using the average cost method. If there is no longer any service potential, inventory is valued at the lower of cost or net realizable value.

Inventory held for resale consists of publications which will be sold in the future. It is valued at the lower of cost or net realizable value.

(k) 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. Environment Canada does not capitalize intangibles, works of art and historical treasures that have cultural, aesthetic or historical value, assets located on Indian Reserves and museum collections.

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

Asset Class Amortization Period
Buildings 25 to 40 years
Works and Infrastructure 20 to 40 years
Machinery and Equipment 2 to 30 years
Vehicles 3 to 25 years
Leasehold Improvements Lesser of the remaining term of lease or useful life of the improvement
Leased tangible capital assets Over term of lease/useful life

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.

(l) 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 contingent liabilities, environmental liabilities, 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

Environment Canada 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, Environment Canada 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 thousands of dollars)
2014
2013
 
Net cost of operations before government funding and transfers
$1,046,192
$1,015,398
Adjustments for items affecting net cost of operations but not affecting authorities:  
Amortization of tangible capital assets (Note 10)
(47,983)
(37,600)
Loss/gain on write-off and adjustments to tangible capital assets
(4,103)
731
Services provided without charge by other government departments (Note 13)
(103,749)
(100,541)
Refunds/adjustments to previous years' expenses
4,875
3,769
Decrease in liabilities related to the workforce adjustment
2,020
13,400
Increase in accrued liabilities not charged to authorities
(2,504)
(7,851)
(Increase) decrease in vacation pay and compensatory leave
(1,746)
1,248
Decrease in employee future benefits (Note 7)
46,840
23,726
Decrease (increase) in environmental liabilities (Note 12)
9,888
(13,236)
Increase in inventory (Note 9)
161
3,967
Decrease in liabilities related to Nature Conservancy of Canada (NCC)
-
24,030
Other
(11,071)
15,565
 
(107,372)
(72,792)
Adjustments for items not affecting net cost of operations but affecting authorities:  
Acquisition of tangible capital assets (Note 10)
39,526
46,477
Capital lease payments
604
572
 
40,130
47,049
Current year authorities used
$978,950
$989,655

(b) Authorities provided and used:

(in thousands of dollars)
2014
2013
Authorities Provided  
Vote 1 - Operating expenditures
$767,737
$768,509
Vote 5 - Capital expenditures
63,789
60,795
Vote 10 - Grants & Contributions
119,599
171,638
Statutory amounts
108,260
115,818
 
1,059,385
1,116,760
Less:  
Authorities available for future years
(1,420)
(1,501)
Lapsed authorities
(79,015)
(125,604)
 
(80,435)
(127,105)
Current year authorities used
$978,950
$989,655

4. Accounts payable and accrued liabilities

The following table presents details of Environment Canada's accounts payable and accrued liabilities:

(in thousands of dollars)
2014
2013
Accounts payable - Other government departments and agencies
$11,813
$9,661
Accounts payable - External parties
75,935
89,475
Total accounts payable
87,748
99,136
Accrued liabilities
31,580
44,016
Total accounts payable and accrued liabilities
$119,328
$143,152

In Canada’s Economic Action Plan 2012, the Government announced savings measures to be implemented by departments over the next three fiscal years starting in 2012-2013. As a result, the Department has recorded at March 31, 2014 an obligation for termination benefits for an estimated amount of $1,800,000 ($3,700,000 in 2012-2013) as part of accrued liabilities to reflect the estimated workforce adjustment costs. The actual cost may be different from the estimate.

5. Deferred revenue

Deferred revenue represents the balance at year-end of unearned revenues stemming from amounts received from external parties that are restricted in order to fund the expenditures related to specific projects. Revenue is recognized in the period in which these expenditures are incurred or in which the service is performed. Details of the transactions related to this account are as follows:

(in thousands of dollars)
2014
2013
Opening balance
$6,462
$6,387
Amounts received  
Donations
314
1
Cost sharing project deposits 4,029
7,536
Revenue recognized
(3,527)
(7,462)
Closing balance
$7,278
$6,462

6. Lease obligation for tangible capital assets

Environment Canada has entered into agreements to lease certain equipment under capital leases with a cost of $18,198,560 and accumulated amortization of $8,734,872 as at March 31, 2014 ($18,198,560 of cost and $8,006,896 in accumulated amortization respectively as at March 31, 2013) as reflected in note 10. The obligations related to the upcoming years include Carleton University for which, on October 13, 2000, Environment Canada entered into an agreement to rent office laboratory space for the National Wildlife Research Centre (NWRC), at an annual cost of $1,300,000 under a capital lease which expires in 2028.

(in thousands of dollars)
2014
2013
Maturing year  
2014
-
$1,300
2015
$1,300
1,300
2016
1,300
1,300
2017
1,300
1,300
2018
1,300
1,300
2019 and thereafter 11,700 11,700
Total future minimum lease payments
16,900
18,200
Less: imputed interest ( 5.63% )
5,139
5,835
Balance of obligation under leased tangible capital assets
$11,761
$12,365

7. Employee future benefits

(a) Pension benefits
Environment Canada'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 Plan benefits and they are indexed to inflation.

Both the employees and the Department 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 2013-2014 expense amounts to $65,844,996 ($63,897,813 in 2012-2013). For Group 1 members, the expense represents approximately 1.6 times (1.7 times in 2012-2013) the employee contributions and, for Group 2 members, approximately 1.5 times (1.6 times in 2012-2013) the employee contributions.

Environment Canada'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
Environment Canada provides severance benefits to its employees based on eligibility, years of service and salary at termination of employment. These severance benefits are not pre-funded. Benefits will be paid from future authorities. Information about the severance benefits, measured as at March 31, is as follows:

As part of collective agreement negotiations with certain employee groups, and changes to conditions of employment for executives and certain non-represented employees, the accumulation of severance benefits under the employee severance pay program ceased for these employees commencing in 2012. Employees subject to these changes have been given the option to be immediately paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits on termination from the public service. These changes have been reflected in the calculation of the outstanding severance benefit obligation.

(in thousands of dollars)
2014
2013
Accrued benefit obligation, beginning of year
$74,341
$98,067
Expense for the year
8,684
4,042
Benefits paid during the year
(55,524)
(27,768)
Accrued benefit obligation, end of year
$27,501
$74,341

8. Accounts receivable and advances

The following table presents details of Environment Canada's accounts receivable and advances balances:

(in thousands of dollars)
2014
2013
 
Receivables - Other government departments and agencies
$5,818
$5,885
Receivables - External parties
13,360
24,089
Employee advances
80
118
Subtotal
19,258
30,092
Allowance for doubtful accounts on receivables from external parties
(278)
(538)
Gross accounts receivable
18,980
29,554
Accounts receivable held on behalf of Government
(615)
(927)
Net accounts receivable
$18,365
$28,627

9. Inventory

The following table presents details of the inventory.

(in thousands of dollars)
2014
2013
 
Spare parts
$2,271
$2,864
Publications
4,604
4,800
Test Vehicles
1,551
601
Total inventory
$8,426
$8,265

Inventory of spare parts and test vehicles is valued at cost using the average cost method and publications are valued at the lower of cost or net realizable value.

10. Tangible capital assets

Cost
(in thousands of dollars)
2013
Acquisitions
Adjustments Footnote3
Disposals &
write-offs
2014
Land
$25,408
$295
-
$282
$25,421
Buildings
183,031
157
4,349
112
187,425
Works and infrastructure
6,663
43
377
77
7,006
Machinery and equipment
492,917
18,763
26,632
8,931
529,381
VehiclesFootnote2
41,217
2,872
(171)
4,080
39,838
Leasehold improvements
35,474
-
2,180
-
37,654
Assets under construction Footnote1
141,841
17,396
(30,416)
7,194
121,627
Leased tangible capital assets
18,199
-
-
-
18,199
 
$944,750
$39,526
$2,951
$20,676
$966,551
 
Accumulated amortization
(in thousands of dollars)
2013
Acquisitions
Adjustments Footnote3
Disposals &
write-offs
2014
Buildings
$114,864
$6,499
($54)
$87
$121,222
Works and infrastructure
2,633
269
-
31
2,871
Machinery and equipment
373,890
34,745
(1,459)
7,152
400,024
VehiclesFootnote2
28,456
3,788
306
3,921
28,629
Leasehold improvements
27,358
1,955
-
-
29,313
Leased tangible capital assets
8,008
727
-
-
8,735
 
$555,209
$47,983
($1,207)
$11,191
$590,794
 
Net book value
(in thousands of dollars)
2013
 
2014
Land
$25,408
-
-
-
$25,421
Buildings
68,167
-
-
-
66,203
Works and infrastructure
4,030
-
-
-
4,135
Machinery and equipment
119,027
-
-
-
129,357
VehiclesFootnote2
12,761
-
-
-
11,209
Leasehold improvements
8,116
-
-
-
8,341
Assets under construction Footnote1
141,841
-
-
-
121,627
Leased tangible capital assets
10,191
-
-
-
9,464
Net Book Value
$389,541
-
-
-
$375,757

11. Contractual obligations

The nature of Environment Canada's activities can result in large multi-year contracts and obligations that have yet to be recorded as liabilities in the Accounts of Canada but for which Environment Canada is obligated to make future payments in order to meet its legal contractual requirements. Significant contractual obligations that can be reasonably estimated are summarized as follows:

(in thousands of dollars)
Operating leases
Transfer payments
Other
Total
2015
$7,915
$58,157
$22,551
$88,623
2016
7,915
20,323
9,207
$37,445
2017
7,915
16,925
7,306
$32,146
2018
7,915
6,768
1,405
$16,088
2019 and thereafter
189,383
-
11,243
$200,626
Total
$221,043
$102,173
$51,712
$374,928

12. Contingent liabilities

Contingent liabilities arise in the normal course of operations and their ultimate disposition is unknown. They are grouped into two categories (if applicable) as follows:

(a) Environmental Liabilities
Environment Canada has identified approximately 22 sites (26 sites in 2012-2013) where the department is obligated, or likely to be obligated, to remediate for which a remediation liability of $110,916,041 ($120,803,919 in 2012-2013) has been recorded in accrued liabilities.

In addition, Environment Canada has disclosed a contingent liability in the amount of $96,893 for one site ($270,603 in 2012-2013 for 2 sites) where the department has determined that it is not directly responsible, nor does it accept responsibility, however, there is uncertainty as to whether the department may be responsible. Environment Canada's ongoing efforts to assess contaminated sites may result in additional environmental liabilities related to newly identified sites, or changes in the assessments of existing sites. These liabilities will be accrued by Environment Canada in the year in which they become likely and are reasonably estimable.

(b) Claims and litigation
Claims have been made against Environment Canada in the normal course of operations. These claims include items with pleading amounts and others for which no amount is specified. While the total amount claimed in these actions is significant, their outcomes are not determinable. Environment Canada has recorded an allowance for claims and litigations where it is likely that there will be a future payment and a reasonable estimate of the loss can be made. Claims and litigations for which the outcome is not determinable and a reasonable estimate can be made by management amount to approximately $8,550,000 at March 31, 2014 ($8,604,000 in 2012 2013).

13. Related party transactions

Environment Canada is related as a result of common ownership to all Government departments, agencies, and Crown corporations. Environment Canada enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, Environment Canada 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, Environment Canada received services without charge from certain common service organizations, related to accommodation, the employer’s contribution to the health and dental insurance plans, legal services and workers' compensation coverage. These services provided without charge have been recorded in Environment Canada’s Statement of Operations and Departmental Net Financial Position as follows:

(in thousands of dollars)
2014
2013
Accommodation
$52,277
$49,219
Employer's contribution to the health and dental insurance plans
47,948
47,373
Legal services
2,336
2,788
Workers’ compensation
1,188
1,161
Total
$103,749
$100,541

The Government has centralized some of its administrative activities for efficiency, cost-effectiveness purposes and economic delivery of programs to the public. As a result, the Government uses central agencies and common service organizations so that one department performs services for all other departments and agencies without charge. The costs of these services, such as the payroll and cheque issuance services provided by Public Works and Government Services Canada, the informatic services provided by Shared Services Canada and the audit services provided by the Office of the Auditor General are not included in Environment Canada's Statement of Operations and Departmental Net Financial Position.

(b) Other transactions with related parties :

(in thousands of dollars)
2014
2013
Accounts receivable - Other government departments and agencies
$5,818
$5,885
Accounts payable - Other government departments and agencies
$11,813
$9,661
Expenses - Other Government departments and agencies
$169,107
$163,456
Revenues - Other Government departments and agencies
$28,456
$30,590

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

14. Transfers to/from other government departments

As part of Budget 2012, the Government of Canada announced its intention to dissolve the National Round Table on the Environment and the Economy (NRTEE) by April 1, 2013. This intention was approved through adoption (Royal Assent) of the Jobs, Growth and Long-term Prosperity Act (Bill C-38) on June 29, 2012.

The NRTEE has prepared their 2012-2013 financial statements on the liquidation basis of accounting given the discontinuance of all NRTEE operations at March 31, 2013. Any assets and liabilities that remain unsatisfied upon liquidation of the NRTEE became the liabilities of Her Majesty in right of Canada. These assets and liabilities have been transferred to Environment Canada on April 1, 2013 with a net book value of $1,181,512.

During the year, Environment Canada transferred tangible capital assets with Other Government Departments with a net effect of $20,329 (46,209 in 2012-2013) on the departmental net financial position.

(in thousands of dollars) 2014
Assets:  
Accounts receivable and advances
$46
Tangible capital assets (Note 10)
(20)
Total assets transferred
26
Liabilities:  
Accounts payable and accrued liabilities
1,228
Total liabilities transferred
1,228
Adjustment to Environment Canada net financial position
$1,202

In addition, on April 3, 2013, Shared Services Canada (SSC) was given the mandate to provide services related to the acquisition and provision of hardware and software, including security software for workplace technology devices (WTD) (formerly known as end user devices). Accordingly, the 2013 comparative figures have been reclassified on the Statement of Operations and Departmental Net Financial Position to present the expenses of the transferred operations. In 2013, the expenses of the transferred operations have been estimated to $1,115,710.

15. Segmented information

Presentation by segment is based on Environment Canada'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 by strategic outcomes, by major object of expense and by major type of revenue. The segment results for the period are as follows:

(in thousands of dollars)
Conservation of Canada's
natural environment
Weather
Information
Threats from
pollution minimized
Internal
Services
2014
2013
Operations and administration  
Salaries and employee benefits
$200,870
$184,173
$187,863
$112,788
$685,694
$635,882
Professional and special services
25,732
14,268
24,286
26,486
90,772
93,865
Accommodation
17,605
11,193
15,020
11,403
55,221
50,396
Other contracted services
8,749
14,173
5,917
9,174
38,013
31,184
Travel
11,978
8,012
7,107
2,966
30,063
31,854
Machinery & equipment
8,149
4,719
4,502
4,871
22,241
19,816
Amortization of tangible capital assets
9,934
20,163
10,688
7,198
47,983
37,600
Rentals
18,081
3,625
1,743
3,900
27,349
24,494
Materials and supplies
10,636
13,291
6,384
2,342
32,653
32,454
Telecommunications
259
283
67
41
650
679
Equipment repair and maintenance
4,789
5,260
2,739
1,819
14,607
10,176
Postage
2,145
1,298
658
817
4,918
3,968
Information services - communications
975
370
1,745
392
3,482
3,434
Environmental liabilities expenditures
-
-
(9,888)
-
(9,888) 13,236
Loss/gain on write-off and adjustments
to tangible capital assets
590
2,079
662
772
4,103
(731)
Earmarked fees and levies
914
-
66
-
980
859
Other
867
4,617
930
3,041
9,455
6,991
Total Operations and administration
322,273
287,524
260,489
188,010
1,058,296
996,157
Transfer payments  
Non-profit organizations
50,592
1,526
5,666
-
57,784
46,232
Other countries and international organizations
1,107
3,118
10,236
-
14,461
52,057
Other levels of governments within Canada
5,625
120
-
-
5,745
4,727
Other to individuals
-
38
-
-
38
55
Industry
152
-
-
-
152
1
Total transfer payments
57,476
4,802
15,902
-
78,180
103,072
Total Expenses
379,749
292,326
276,391
188,010
1,136,476
1,099,229
Revenues  
Sales of goods and services
37,361
41,562
8,546
1,010
88,479
83,308
Other revenues
7,918
3,551
2,277
2,559
16,305
15,526
Revenues earned on behalf of Government
(5,774)
(4,024)
(2,138)
(2,564)
(14,500)
(13,887)
Total Revenues
39,505
41,089
8,685
1,005
90,284
84,947
Net cost of continuing operations
$340,244
$251,237
$267,706
$187,005
$1,046,192
$1,014,282

16. Comparative information

Comparative figures have been reclassified to conform to the current year's presentation. This includes amounts reported against program activities in the Statement of Operations and Departmental Net Financial Position which needed to be restated to comply with the Guidance from the Office of the Comptroller General (OCG) for Shared Services Canada (SSC) disclosure in the departmental financial statements.

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