2014-2015 Financial Statements

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, 2015 and all information contained in these statements rests with the management of the Canadian Environmental Assessment Agency (the Agency). 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 Agency’s financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada and included in the Agency's Agency 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 Agency; and by conducting an annual risk-based assessment of the effectiveness of the system of ICFR.

The system of ICFR is designed to mitigate risks to a reasonable level based on an ongoing process to identify key risks, to assess effectiveness of associated key controls, and to make any necessary adjustments.

The Agency is subject to periodic Core Control Audits performed by the Office of the Comptroller General and uses the results of such audits to adhere to the Treasury Board Policy on Internal Control.

The financial statements of the Agency have not been audited.

____Original signed by_______
Ron Hallman
President

____Original signed by_______
Juliet Woodfield, CPA, CA
Vice-President, Corporates Services and Chief Financial Officer

Ottawa, Canada
August 28, 2015

Statement of Financial Position (Unaudited)
As at March 31, 2015
(in dollars)
  2015 2014
Liabilities    
   Accounts payable and accrued liabilities (Note 4) 2,372,105 2,437,484
   Vacation pay and compensatory leave 875,723 664,966
   Cost sharing agreement—provincial–federal (Note 5) 0 27,500
   Employee future benefits (Note 6) 1,301,273 2,522,350
Total liabilities 4,549,101 5,652,300
Financial assets    
   Due from the Consolidated Revenue Fund 1,704,035 2,326,976
   Accounts receivable and advances (Note 7) 2,098,966 2,994,088
Total financial assets 3,803,001 5,321,065
Agency net debt 746,100 331,235
Non-financial assets    
   Tangible capital assets (Note 8) 62,055 85,795
Total non-financial assets 62,055 85,795
Agency net financial position (684,045) (245,440)

Contractual obligations (Note 9)
Contingent liabilities (Note 12)

The accompanying notes form an integral part of these statements.

____Original signed by_______
Ron Hallman
President

____Original signed by_______
Juliet Woodfield, CPA, CA
Vice-President, Corporates Services and Chief Financial Officer

Ottawa, Canada
August 28, 2015



Statement of Operations and Agency Net Financial Position (Unaudited)
For the Year Ended March 31, 2015
(in dollars)
  2015
Planned Results
2015 2014
Expenses
   Environmental Assessment Delivery 26,730,043 18,722,242 25,377,050
   Environmental Assessment Policy 4,871,106 4,871,581 4,976,780
   Internal Services 9,061,000 12,388,683 11,911,357
Total expenses 40,662,149 35,982,506 42,265,187
Revenues
   Environmental assessment and training services 4,000,000 1,736,275 5,645,265
   Miscellaneous revenues 0 124,504 18,465
Total revenues 4,000,000 1,860,779 5,663,730
Net cost of operations before government funding and transfer 36,662,149 34,121,727 36,601,457
Government funding and transfers
   Net cash provided by Government 30,964,106 29,105,906 32,583,631
   Change in due from Consolidated Revenue Fund - (622,941) (178,283)
   Transfer of accounts receivable to Public Works and Government Services (Note 13) - 700,944 -
   Services provided without charge by other government departments (Note 10) 4,000,000 4,499,213 4,830,228
Net cost of operations after government funding and transfers 1,698,043 438,605 (634,119)
Agency net financial position - Beginning of year 626,601 (245,440) (879,558)
Agency net financial position - End of year (1,071,442) (684,045) (245,440)

Segmented information (Note 11) The accompanying notes form an integral part of these statements.



Statement of Change in Agency Net Debt (Unaudited)
For the Year Ended March 31, 2015
(in dollars)
  2015
Planned Results
2015 2014
Net cost of operations after government funding and transfers 1,698,043 438,605 (634,119)
Change due to tangible capital assets
   Acquisition of tangible capital assets (Note 8) 0 0 1,650
   Amortization of tangible capital assets (Note 8) (22,000) (22,090) (9,368)
   Internal adjustments of asset groups (Note 8) 0 (1,650) (36,329)
Total change due to tangible capital assets (22,000) (23,740) (44,047)
Net increase (decrease) in agency net debt 1,676,043 414,865 (678,166)
Agency net debt - Beginning of year 3,582,874 331,235 1,009,401
Agency net debt - End of year 5,258,917 746,100 331,235

The accompanying notes form an integral part of these statements.



Statement of Cash Flows (Unaudited)
For the Year Ended March 31, 2015
(in dollars)
  2015 2014
Operating activities
Net cost of operations before government funding and transfers 34,121,727 36,601,457
Non-cash items:
   Services provided without charge by other government departments (Note 10) (4,499,213) (4,830,228)
   Amortization of tangible capital assets (22,090) (9,368)
   Internal adjustments of asset groups (1,650) (36,329)
   Transfer of accounts receivable to Public Works and Government Services (Note 13) (700,944) 0
Variations in Statement of Financial Position:
   Increase (decrease) in accounts receivable and advances (895,122) 436,278
   Decrease (increase) in accounts payable and accrued liabilities 65,379 504,774
   Decrease (increase) in vacation pay and compensatory leave (210,757) (69,697)
   Decrease (increase) in cost sharing agreement 27,500 22,500
   Decrease (increase) in employee future benefits 1,221,076 (37,406)
   Cash used by Operating Activities 29,105,906 32,581,981
Capital investing activities
   Acquisition of tangible capital assets 0 1,650
Net cash provided by Government of Canada 29,105,906 32,583,631

The accompanying notes form an integral part of these statements.

Notes to the Financial Statements (Unaudited)
For the Year Ended March 31, 2015

1. Authorities and Objectives

The Canadian Environmental Assessment Agency (the Agency) is the responsible authority for all projects subject to the Canadian Environmental Assessment Act, 2012 (CEAA 2012) except for those that are regulated by the National Energy Board or the Canadian Nuclear Safety Commission. In accordance with the transitional provisions of CEAA 2012, the Agency is also responsible for managing the environmental assessment (EA) of most projects that are required to be completed under the former Canadian Environmental Assessment Act.

In addition, the Agency advises and assists the Minister of the Environment in establishing review panels and supports panels in their work. It also supports the Minister in fulfilling responsibilities under CEAA 2012, including the development and issuance of enforceable EA decision statements.

The Agency administers a Participant Funding Program that supports individuals, not-for-profit organizations, and Aboriginal groups participating in federal EAs.

The Agency also has responsibilities for reviewing projects of a federal nature under the environmental and social protection regimes set out in sections 22 and 23 of the 1975 James Bay and Northern Quebec Agreement. The President of the Agency is designated by Order-in-Council as the federal administrator of these processes.

The Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals establishes a self-assessment process for conducting a strategic environmental assessment of a policy, plan or program proposal. The Agency supports the Minister of the Environment in promoting the application of the Cabinet Directive and provides training and guidance for federal authorities.

The Agency's activities are carried out under three different programs: Environmental Assessment Delivery, Environmental Assessment Policy and Internal Services.

Environmental Assessment Delivery ensures that high-quality environmental assessments of major projects are conducted and completed in a timely and predictable way, supporting economic growth while preventing or reducing adverse environmental effects. The most appropriate means of avoiding duplication of assessment activities with other jurisdictions is applied, thereby increasing efficiency and providing certainty for all participants in the process. The Agency will promote, monitor, and facilitate compliance with CEAA 2012. The environmental assessment provides for meaningful participation of the public and Aboriginal groups. Aboriginal consultation obligations are integrated to the greatest extent possible with the federal environmental assessment process. As such, the Agency consults with Aboriginal groups during the environmental assessment process to assess how the proposed project may adversely affect potential or established Aboriginal or treaty rights and related interests, and find ways to avoid or minimize these adverse impacts.

The EA Policy develops and promotes robust policies and practices for high-quality EA in accordance with (CEAA 2012). This is achieved by: building and reinforcing policies, procedures and criteria for the conduct of federal EAs; promoting cooperation and coordinated action between the federal government and other jurisdictions; promoting communication and cooperation with Aboriginal peoples; and developing instruments and training for EA practitioners. The EA Policy program enables continuous improvement through research, monitoring, analysis and advice. Recommendations inform the development of new regulatory and policy approaches as well as the revision of guidance, training and knowledge-based instruments. The program also provides support for the conduct of EAs through various means, such as federal-provincial agreements and policy criteria.

Internal Services comprises related activities and resources to support the needs of programs and other corporate obligations of the Agency. These include: Management and Oversight Services, Communications Services, Legal Services, Human Resources Management Services, Financial Management Services, Information Management Services, Information Technology Services, the Access to Information and Privacy Office, Real Property Services, Materiel Management Services, Acquisition Services, and Travel and Other Administrative Services. Internal Services includes activities and resources that apply across an organization, not those provided specifically to a program.

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:

  1. Parliamentary authorities — The Agency is primarily financed by the Government of Canada through parliamentary authorities. Financial reporting of authorities provided to the Agency does 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 Agency Net Financial Position and 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 amount in the Statement of Operations and Agency Net Financial Position and the Statement of Change in the Agency Net Debt are the amounts reported in the future-oriented financial statements included in the 2014 - 2015 Report on Plans and Priorities.
  2. Net Cash Provided by Government — The Agency operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Agency is deposited to the CRF and all cash disbursements made by the Agency 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 the Agency and other federal government departments.
  3. 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 Agency is entitled to draw from the CRF without further authorities to discharge its liabilities.
  4. Revenues
    1. Revenues from regulatory fees are recognized in the accounts based on the services provided in the year.
    2. Other revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues.
    3. Revenues that are non-respendable are not available to discharge the Agency's liabilities. While the Deputy 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.
  5. Expenses — Expenses are recorded on an accrual basis
    1. Transfer payments are recorded as expenses when authorization for the expense 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.
    2. Vacation pay and compensatory leave are expensed as the benefits accrue to employees under their respective terms of employment.
    3. Services provided without charge by other government departments for accommodation, employer contributions to the health and dental insurance plans, and legal services are recorded as operating expenses at their estimated cost.
  6. 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 Agency's contributions to the Plan are charged to expenses in the year incurred and represent the total Agency obligation to the Plan. The Agency'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.
  7. Accounts receivable are stated at the lower of cost and net recoverable value; a valuation allowance is recorded for receivables where recovery is considered uncertain.
  8. Tangible Capital Assets — All tangible capital assets having an initial cost of $10,000 or more are recorded at their acquisition cost. The Agency 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 done on a straight-line basis over the estimated useful life of the capital asset as follows:
  9. 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 any amount cannot be reasonable estimated, the costs are disclosed as contingent liabilities in the notes to the financial statements.
  10. Measurement Uncertainty — The preparation of 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 financial 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, the allowance for doubtful accounts, 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.
Asset Class Sub-asset Class Amortization Period
Machinery and equipment Videoconferencing equipment 10 years
Other equipment (including furniture) Furniture and fixtures 10 years
Informatics software Server 4 years

3. Parliamentary Authorities

The Agency receives most of its funding through annual parliamentary authorities. Items recognized in the Statement of Operations and the Agency 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 Agency 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) 2015 2014
Net cost of operations before government funding and transfers 34,121,727 36,601,457
Adjustments for items affecting net cost of operations but not affecting authorities
   Services provided without charge by other government departments (4,499,213) (4,830,228)
   Amortization of tangible capital assets (23,740) (22,090)
   Adjustment of accumulated amortization of tangible capital assets 0 12,722
   Revenues not available for respending (1,006,355) 797,707
   Refund of prior year's expenditures 39,054 11,211
   Adjustments for prior year's Payables at Year End 115,297 163,155
   Decrease (Increase) for Vacation pay and compensatory leave (210,757) (69,697)
   Decrease (Increase) for Employee future benefits 1,221,076 (37,406
   Other 0 1,649
Current year authorities used 29,757,089 32,628,480
(b) Authorities provided and used
(in dollars) 2015 2014
Authorities provided
Vote 15 – Operating expenditures 29,054,020 31,438,994
Statutory amounts 2,909,480 3,056,560
Less:
   Lapsed: Operating (2,206,411) (1,867,074)
Current year authorities used 29,757,089 32,628,480

4. Accounts Payable and Accrued Liabilities

The following table presents details of the Agency's Accounts payable and Accrued liabilities:

(in dollars) 2015 2014
Accounts payable- Other government departments and agencies 643,294 746,936
Accounts payable - External parties 777,637 1,104,143
Total accounts payable 1,420,931 1,851,079
Accrued liabilities 951,174 586,405
Total accounts payable and accrued liabilities 2,372,105 2,437,484

5. Cost sharing agreement- Federal/Provincial

Funding received in 2010-2011 comes from a cost sharing agreement with the Province of Newfoundland and Labrador. The funding will be used exclusively to finance the Aboriginal Funding Envelope of the Participant Funding Program for the proposed Labrador-Island Transmission Link Project. The funds will be used during the period of 2010–2011 to 2013–2014 fiscal years. If after completing the project there remains residual funding, the balance will be returned to the province. The residual funding of $27,500 was return to the province during the 2014-2015 fiscal year

(in dollars) 2015 2014
Opening balance 27,500 50,000
Amounts received 0 0
Amount expended (27,500) (22,500)
Net closing balance 0 27,500

6. Employee Future Benefits

a) Pension benefits

The Agency'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/Québec Pension Plans benefits and they are indexed to inflation.

Both the employees and the Agency contribute to the cost of the Plan. The 2014–2015 expense amounts to $2,909,481 ($3,056,560 in 2013–2014), which represents approximately 1.41 times (1.6 times in 2013–2014) the contributions by employees.

The Agency'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 Agency 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 as at March 31, 2015 are measured 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 as at March 31, 2015.

(in dollars) 2015 2014
Accrued benefit obligation, beginning of year 2,522,350 2,484,943
Expense (Adjustment) for the year (1,015,221) 418,545
Benefits paid during the year (205,856) (381,139)
Accrued benefit obligation, end of year 1,301,273 2,522,350

As at March 31, 2015, all employee groups in the core public administration ceased severance benefits. The Treasury Board of Canada Secretariat provided a prescribed provision rate to account for severance benefits which remain to be redeemed. As a result, the 2014-2015 provision rate for severance benefits represents 7.88% of eligible salaries compared to 14.53% of eligible salaries in 2013-2014

7. Accounts Receivable and Advances

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

(in dollars) 2015 2014
Receivables - Other government departments and agencies 666,693 138,908
Receivables - External parties 2,004,152 3,144,184
Employee advances 2,600 2,990
Sub-Total 2,673,445 3,286,082
Allowance for doubtful accounts (574,479) (291,993)
Total accounts receivable and advances 2,098,966 2,994,088

8. Tangible Capital Assets

Cost (in dollars)
Capital Asset Class Opening Balance Acquisitions Adjustments Disposals and Write-offs Closing Balance
Machinery and Equipment 188,656 0 0   188,656
Other equipment (including furniture) 32,248 0 0   32,248
Informatics software 1,650 0 -1,650   0
Total 222,554 0 -1,650 0 220,904
Accumulated Amortization (in dollars)
Capital Asset Class Opening Balance Amortization Adjustments Disposals and Write-offs Closing Balance
Machinery and Equipment 113,192 18,866 0   132,058
Other equipment (including furniture) 23,567 3,224 0   26,791
Informatics software 0 0     0
Total 136,759 22,090 0 0 158,849
Net Book value (in dollars)
Capital Asset Class 2015 Net Book value 2014 Net Book value
Machinery and Equipment 56,598 75,464
Other equipment (including furniture) 5,457 8,681
Informatics software 0 1,650
Total 62,055 85,795

9. Contractual Obligations

The nature of the Agency’s activities can result in some multi-year contracts and obligations whereby the Agency will be obligated to make future payments when the services or goods are received. Significant contractual obligations that can be reasonably estimated are summarized as follows:

Contractual Obligations
(in dollars) 2016 2017 2018 2019 2020 and thereafter Total
Transfer payments 4,135,254 757,454 87,996 0 0 4,980,704
Professional services 388,629 106,374 93,383 93,383 82,255 764,024
Operating leases 0 0 0 0 0 0
Total 4,523,883 863,828 181,379 93,383 82,255 5,744,728

10. Related Party Transactions

The Agency is related as a result of common ownership to all government departments, agencies, and Crown corporations. The Agency enters into transactions with these entities in the normal course of business and on normal trade terms. The Agency also obtains selected financial services, materiel management, informatics, and compensation and benefits services under a shared services agreement with Environment Canada.

Common services provided without charge by other government departments

During the year the Agency received without charge from certain common service organizations, related to accommodation, legal services and the employer’s contribution to the health and dental insurance plans. These services without charge have been recorded in the Agency’s Statement of Operations and Agency Net Financial Position as follows:

(in dollars)
  2015 2014
Accommodation 2,345,429 2,272,511
Employer's contribution to the health and dental insurance plans 1,664,463 1,897,519
Legal services 489,321 660,198
Total 4,499,213 4,830,228

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, audit services provided by the Office of the Auditor General and network services provided by Shared Services Canada are not included in the Agency's Statement of Operations and Agency Net Financial Position.

11. Segmented Information

Presentation by segment is based on the Agency'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 program, by major object of expense and by major type of revenue. The segment results for the period are as follow:

  Environmental Assessment Delivery Environmental Assessment Policy Internal Services 2015 Total 2014 Total
Transfer payments
   Aboriginal Groups 1,856,215 0 0 1,856,215 1,816,169
   Non-profit organizations 114,323 0 0 114,323 558,819
   Other levels of government 245,500 0 0 245,500 245,500
Total transfer payments 2,216,038 0 0 2,216,038 2,620,488
Operating Expenses
   Salaries and employee benefits 13,808,453 4,167,759 6,291,214 24,267,425 28,152,627
   Professional and special services 549,095 173,067 4,676,533 5,398,696 6,635,884
   Accommodation 1,374,737 412,107 724,790 2,511,634 2,638,703
   Travel and relocation 482,135 75,626 49,377 607,138 1,094,347
   Information 159,837 11,991 64,017 235,845 436,889
   Furniture and equipment 5,408 16,776 321,600 343,784 223,818
   Telecommunications 78,012 0 99,904 177,917 281,099
   Utilities, materials and supplies 31,991 11,203 113,227 156,421 107,744
   Postage 14,572 1,364 11,897 27,834 47,433
   Repairs and maintenance 1,058 0 13,360 14,418 16,075
   Amortization 0 1,650 22,090 23,740 9,368
   Other 905 38 674 1,616 712
   Total operating expenses 16,506,204 4,871,581 12,388,683 33,766,468 39,644,699
Total expenses 18,722,242 4,871,581 12,388,683 35,982,506 42,265,187
Revenues
   Environmental assessment and training services 1,736,275 0 0 1,736,275 5,645,265
   Miscellaneous revenues 0 124,504 0 124,504 18,465
Total revenues 1,736.275 124,504 0 1,860,779 5,663,730
Net cost of operations before government funding and transfers 16,985,967 4,747,077 12,388,683 34,121,727 36,601,457

12. Contingent Liabilities

The Agency expects to meet all near-term liabilities relating to transfer payments. However, a change in economic conditions could result in the resumption of several environmental assessments currently on hold as well as new assessments which could increase the demand for transfer payments. The Agency would request support from the Government of Canada through Central agencies to cover any potential funding short fall.

13. Transfer of Accounts Receivable to Public Works and Government Services

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

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