2015-2016 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, 2016 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 29, 2016

Statement of Financial Position (Unaudited)
As at March 31, 2016
(in dollars)
2016 2015
Liabilities
Accounts payable and accrued liabilities (Note 4) $3,219,581 $2,372,105
Vacation pay and compensatory leave 875,723 875,723
Employee future benefits (Note 5) 1,280,468 1,301,273
Total liabilities 5,375,772 4,549,101
Financial assets
Due from the Consolidated Revenue Fund 2,563,159 1,704,035
Accounts receivable and advances (Note 6) 2,149,308 2,098,966
Total financial assets 4,712,467 3,803,001
Agency net debt 663,305 746,100
Non-financial assets
Tangible capital assets (Note 7) 41,370 62,055
Total non-financial assets 41,370 62,055
Agency net financial position $(621,935) $(684,045)

Contractual obligations (Note 8)
Contingent liabilities (Note 9)

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 29, 2016

Statement of Operations and Agency Net Financial Position (Unaudited)
For the Year Ended March 31, 2016
(in dollars)
2016
Planned Results
2016 2015
Restated
Note 13
Expenses
Environmental Assessment Delivery $13,675,735 $20,460,687 $18,322,703
Environmental Assessment Policy 3,509,544 5,787,513 4,752,421
Internal Services 5,368,631 7,710,984 12,206,438
Total expenses 22,553,910 33,959,184 35,281,562
Revenues
Environmental assessment and training services 3,000,000 769,602 1,736,275
Miscellaneous revenues - 44,829 124,504
Total revenues 3,000,000 814,431 1,860,779
Net cost of operations before government funding and transfer 19,553,910 33,144,753 33,420,783
Government funding and transfers
Net cash provided by Government 15,591,619 27,616,049 29,806,850
Change in due from Consolidated Revenue Fund - 859,124 (622,941)
Transition payments for implementing salary payments in arrears (Note 11) - (25,478) (700,944)
Services provided without charge by other government departments (Note 10) 4,000,000 4,757,168 4,499,213
Net cost of operations after government funding and transfers (37,709) (62,110) 438,605
Agency net financial position - Beginning of year (1,071,442) (684,045) (245,440)
Agency net financial position - End of year $(1,033,733) $(621,935) $(684,045)

Segmented information (Note 12)

The accompanying notes form an integral part of these statements.

Statement of Change in Agency Net Debt (Unaudited)
For the Year Ended March 31, 2016
(in dollars)
2016
Planned Results
2016 2015
Net cost of operations after government funding and transfers $(37,709) $(62,110) $438,605
Change due to tangible capital assets
Acquisition of tangible capital assets (Note 7) - - -
Amortization of tangible capital assets (Note 7) (22,000) (20,685) (22,090)
Internal adjustments of asset groups (Note 7) - - (1,650)
Total change due to tangible capital assets (22,000) (20,685) (23,740)
Net increase (decrease) in agency net debt (59,709) (82,795) 414,865
Agency net debt - Beginning of year 5,258,917 746,100 331,234
Agency net debt - End of year $5,199,208 $663,305 $746,100

The accompanying notes form an integral part of these statements.

Statement of Cash Flows (Unaudited)
For the Year Ended March 31, 2016
(in dollars)
2016 2015
Restated
Note 13
Operating activities
Net cost of operations before government funding and transfers $33,144,753 $33,420,783
Non-cash items:
Services provided without charge by other government departments (Note 10) (4,757,168) (4,499,213)
Amortization of tangible capital assets (20,685) (22,090)
Internal adjustments of asset groups - (1,650)
Transition payments for implementing salary payments in arrears (Note 11) 25,478 700,944
Variations in Statement of Financial Position:
Increase (decrease) in accounts receivable and advances 50,342 (895,122)
Decrease (increase) in accounts payable and accrued liabilities (847,476) 65,379
Decrease (increase) in vacation pay and compensatory leave - (210,757)
Decrease (increase) in cost sharing agreement - 27,500
Decrease (increase) in employee future benefits 20,805 1,221,076
Cash used by Operating Activities 27,616,049 29,806,850
Capital investing activities
Acquisition of tangible capital assets - -
Net cash provided by Government of Canada $27,616,049 $29,806,850

The accompanying notes form an integral part of these statements.

Notes to the Financial Statements (Unaudited)
For the Year Ended March 31, 2016

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 amounts in the “Expenses” and “Revenues” sections of the Statement of Operations and Departmental Net Financial Position are the amounts reported in the Future-oriented Statement of Operations included in the 2015-16 Report on Plans and Priorities. The planned results amounts in the “Government funding and transfers” section of the Statement of Operations and Departmental Net Financial Position and in the Statement of Change in Departmental Net Debt were prepared for internal management purposes and have not been previously published.
  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.
    4. Commencing in fiscal 2015–16, the Agency allocated internal services costs of approximately $5 million, which were directly attributable to Programs (for legal services, communications, translation costs and information management and information technology).
  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:
    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
  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.

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:
2016 2015
Restated
Note 13
(in dollars)
Net cost of operations before government funding and transfers $33,144,753 $33,420,783
Adjustments for items affecting net cost of operations but not affecting authorities
Services provided without charge by other government departments (4,757,168) (4,499,213)
Amortization of tangible capital assets (20,685) (23,740)
Revenues not available for respending* 372,712 (1,006,355)
Refund of prior year's expenditures 52,472 39,054
Adjustments for prior year's Payables at Year End 377,935 115,297
Decrease (Increase) for Vacation pay and compensatory leave - (210,757)
Decrease (Increase) for Employee future benefits 20,805 1,221,076
Total items affecting net cost of operations but not affecting authorities (3,953,929) (4,364,638)
Adjustments for items not affecting net cost of operations but affecting authorities
Transition payments for implementing salary payments in arrears (Note 11) 25,478 700,944
Total items not affecting net cost of operations but affecting authorities 25,478 700,944
Current year authorities used $29,216,302 $29,757,089

* The timing delay between the invoicing of proponents and the collection of the revenues primarily account for the revenues not available for respending as the Agency does not have the authority to respend revenues until they are collected.

(b) Authorities provided and used
2016 2015
Restated
Note 13
(in dollars)
Authorities provided
Vote 15 – Operating expenditures $29,156,074 $29,054,020
Statutory amounts 1,636,910 2,909,480
Less:
Lapsed: Operating (1,576,682) (2,206,411)
Current year authorities used $29,216,302 $29,757,089

4. Accounts Payable and Accrued Liabilities

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

2016 2015
(in dollars)
Accounts payable- Other government departments and agencies $412,907 $643,294
Accounts payable - External parties 1,080,548 777,637
Total accounts payable 1,493,455 1,420,931
Accrued liabilities 1,726,126 951,174
Total accounts payable and accrued liabilities $3,219,581 $2,372,105

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. The Agency has no provision for termination benefits as of March 31, 2016.

5. 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 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 Plans benefits and they are indexed to inflation.

Both the employees and the Agency 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 2015–2016 expense amounts to $1,128,322 ($2,909,481 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 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, 2016 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.

2016 2015
(in dollars)
Accrued benefit obligation, beginning of year $1,301,273 $2,522,350
Expense (Adjustment) for the year 11,448 (1,015,221)
Benefits paid during the year (32,253) (205,856)
Accrued benefit obligation, end of year $1,280,468 $1,301,273

As at March 31, 2016, 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 2015-2016 provision rate for severance benefits represents 7.51% of eligible salaries compared to 7.88% of eligible salaries in 2014-2015.

6. Accounts Receivable and Advances

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

2016 2015
(in dollars)
Receivables - Other government departments and agencies $643,577 $666,693
Receivables - External parties 2,065,955 2,004,152
Employee advances 14,255 2,600
Sub-Total 2,723,787 2,673,445
Allowance for doubtful accounts on receivables from external parties (574,479) (574,479)
Total accounts receivable and advances $2,149,308 $2,098,966

7. Tangible Capital Assets

Cost (in dollars)
Capital Asset Class Opening Balance Acquisitions Adjustments Disposals and Write-offs Closing Balance
Machinery and Equipment $188,656 - - - $188,656
Other equipment (including furniture) 32,248 - - - 32,248
Informatics software - - - - -
Total $220,904 - - - $220,904


Accumulated Amortization (in dollars)
Capital Asset Class Opening Balance Amortization Adjustments Disposals and Write-offs Closing Balance
Machinery and Equipment $113,058 $18,866 - - $150,924
Other equipment (including furniture) 26,791 1,819 - - 28,610
Informatics software - - - - -
Total $158,849 $20,685 - - $179,534


Net Book value (in dollars)
Capital Asset Class 2016 Net Book value 2015 Net Book value
Machinery and Equipment $37,732 $56,598
Other equipment (including furniture) 3,637 5,457
Informatics software - -
Total $41,370 $62,055

8. 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) 2017 2018 2019 2020 2021 and thereafter Total
Transfer payments $4,617,943 $3,132,004 $1,058,080 $6,218 $6,218 $8,820,463
Professional services 388,629 175,382 90,005 - - 654,016
Operating leases - - - - - -
Total $5,006,572 $3,307,386 $1,148,085 $6,218 $6,218 $9,474,479

9. Contingent Liabilities

Transfer payments

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 shortfall.

Claims and litigation

Claims have been made against the Agency in the normal course of operations. These claims include items with pleading amounts and other for which no amount is specified. While the total amount claimed in these actions is significant, their outcomes are not determinable.

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:

2016 2015
(in dollars)
Accommodation $2,271,586 $2,345,429
Employer's contribution to the health and dental insurance plans 1,737,195 1,664,463
Legal services 748,387 489,321
Total $4,757,168 $4,499,213

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, 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.

Other transactions with related parties

2016 2015
(in dollars)
Accounts receivable - Other government departments and agencies $643,577 $666,693
Accounts payable - Other government departments and agencies) $412,907 $643,294

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. Employees that were on leave without pay when the initial one-time transition payments were issued will receive the transition payment shortly after their return to work from their leave without pay. 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 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 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:

2016
(in dollars)
2015 Restated
Note 13
(in dollars)
Environmental Assessment Delivery Environmental Assessment Policy Internal Services Total
Transfer payments
Aboriginal Groups $1,333,842 - - $1,333,842 $1,856,215
Non-profit organizations 105,132 - - 105,132 114,323
Other levels of government 245,500 - - 245,500 245,500
Total transfer payments 1,684,474 - - 1,684,474 2,216,038
Operating Expenses
Salaries and employee benefits 13,605,796 $4,453,771 $5,362,974 23,422,541 23,566,481
Professional and special services 3,072,369 740,583 1,401,817 5,214,769 5,398,696
Accommodation 1,358,434 439,860 611,847 2,410,141 2,511,635
Travel and relocation 435,026 108,116 28,733 571,875 607,138
Information 188,771 7,267 37,857 233,895 235,845
Furniture and equipment 3,320 17,565 57,692 78,577 343,784
Telecommunications 63,237 - 102,925 166,162 177,916
Utilities, materials and supplies 26,665 19,752 71,098 117,515 156,421
Postage 11,254 599 6,448 18,301 27,833
Repairs and maintenance 1,421 - 8,908 10,329 14,418
Amortization - - 20,685 20,685 23,740
Other 9,920 - - 9,920 1,617
Total operating expenses 18,776,213 5,787,513 7,710,984 32,274,710 33,065,524
Total expenses 20,460,687 5,787,513 7,710,984 33,959,184 35,281,562
Revenues
Environmental assessment and training services 769,602 - - 769,602 1,736,275
Miscellaneous revenues - 28,958 15,871 44,829 124,504
Total revenues 769,602 28,958 15,871 814,431 1,860,779
Net cost of operations before government funding and transfers $19,691,085 $5,758,555 $7,695,113 $33,144,753 $33,420,783

13. Adjustments to Prior Year's Results

The Government of Canada implemented salary payments in arrears in 2014-2015. As a result, a one-time payment was issued to employees and will be recovered from them in the future. Application of instructions for departmental financial statements provided by central agencies resulted in changes to the Agency’s presentation of the March 31, 2015 financial statements. These changes have been applied retroactively, and comparative information for 2014-2015 has been restated. The effect of this adjustment is presented in the table below:

2014-2015
As previously stated
(in dollars)
Effect of the adjustment
Note 13
(in dollars)
2014-2015
Restated
(in dollars)
Statement of Operations and Agency Net Financial Position
Expenses: Environmental Assessment Delivery $18,722,242 $(399,539) $18,322,703
Expenses: Environmental Assessment Policy 4,872,581 (120,160) 4,752,421
Expenses:Internal Services 12,388,683 (182,245) 12,206,438
Total expenses 35,982,506 (700,944) 35,281,562
Net cost of operations before government funding and transfer 34,121,727 (700,944) 33,420,783
Net cash provided by Government 29,105,906 700,944 29,806,850
Transfer of transition payments for implementing salary payments in arrears 700,944 (1,401,888) (700,944)
Statement of Cash Flows
Net cost of operations before government funding and transfer 34,121,727 (700,944) 33,420,783
Transfer of transition payments for implementing salary payments in arrears (700,944) 1,401,888 700,944
Cash used by Operating Activities 29,105,906 700,944 29,806,850
Net cash provided by Government 29,105,906 700,944 29,806,850
Note 3 – Parliamentary Authorities
Net cost of operations before government funding and transfer 34,121,727 (700,944) 33,420,783
Transfer of transition payments for implementing salary payments in arrears - 700,944 700,944
Note 12 – Segmented Information
Salaries and employee benefits – Total 24,267,425 (700,944) 23,566,481
Total operating expenses 33,766,468 (700,944) 33,065,524
Total expenses 35,982,506 (700,944) 35,281,562
Net cost of operations before government funding and transfer $34,121,727 $(700,944) $33,420,783

14. Comparative information

Comparative figures have been reclassified to conform to the current year’s presentation.

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