ARCHIVED - Financial Statements For the year ended March 31, 2010
Notes to the Financial Statement (unaudited)
3. Parliamentary authorities
The Agency receives most of its funding through annual Parliamentary authorities. Items recognized in the statement of operations 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 cost of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:
- Reconciliation of net cost of operations to current year appropriations used:
- Authorities provided and used:
| 2010 | 2009 | |
|---|---|---|
| Net cost of operations | $949,878,338 | $602,694,834 |
| Adjustments for items affecting net cost of operations but not affecting authorities: | ||
| Add (Less): | ||
| Services provided without charge by other government departments | (25,343,567) | (21,625,884) |
| Amortization | (8,625,962) | (7,567,862) |
| Employee severance benefits | 900,308 | (10,620,935) |
| Refund/adjustment of previous year's expenditures | 9,802,431 | 11,690,240 |
| Revenue not available for spending | 154,232 | 189,540 |
| Allowance in vacation pay and compensatory leave | (1,091,738) | (845,857) |
| Other non appropriated amounts | 13,558 | 42,336 |
| (24,190,739) | (28,738,421) | |
| Adjustments for items not affecting net cost of operations but affecting authorities: | ||
| Add (Less): | ||
| Net change to accountable advances | 2,000 | (5,526) |
| Acquisitions of tangible capital assets | 18,495,293 | 8,921,768 |
| 18,497,293 | 8,916,242 | |
| Current year authorities used | $944,184,892 | $582,872,655 |
| 2010 | 2009 | |
|---|---|---|
| Operating expenditures - Vote 40 | $902,890,008 | $402,555,216 |
| Capital expenditures - Vote 45 | 18,719,853 | 0 |
| Grants and contributions - Vote 50 | 246,663,251 | 202,517,001 |
| Statutory amounts | 34,253,949 | 27,350,798 |
| 1,202,527,061 | 632,423,015 | |
| Less: | ||
| Lapsed appropriations | (258,342,169) | (49,550,360) |
| Current year authorities used | $944,184,892 | $582,872,655 |
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