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Financial Statements — For the year ending March 31, 2016

Table of Contents

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 , and all information contained in these statements rests with the management of the Public Service Commission of Canada (PSC). 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 PSC's financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in the PSC's Departmental 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 PSC and through 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.

A risk-based assessment of the system of ICFR for the year ended was completed in accordance with the Treasury Board Policy on Internal Control and the results and action plans are summarized in the annex.

The effectiveness and adequacy of the PSC's system of internal control is reviewed by the work of internal audit staff, who conduct periodic audits of different areas of the PSC's operations, and by the Internal Audit Committee, which provide advice to the President of the PSC on the adequacy and functioning of the department's risk management, control and governance frameworks and processes including internal control over financial reporting.

The financial statements of the PSC have not been audited but have been shared with the Internal Audit Committee (IAC) and reflect the IAC members' comments.

Christine Donoghue
Acting President, Public Service Commission

Phil Morton, CPA, CGA
Chief Financial Officer
Director General Finance and Administration

Gatineau, Canada

Statement of Financial Position (Unaudited)

As at (in thousands of dollars)
  2016 2015
Liabilities
Accounts payable and accrued liabilities (Note 4) $7,438 $7,731
Vacation pay and compensatory leave 2,795 2,930
Lease obligation for tangible capital assets (Note 5) 23 2
Employee future benefits (Note 6) 5,075 5,398
Total net liabilities 15,331 16,061
Financial assets
Due from the Consolidated Revenue Fund 6,824 6,464
Accounts receivable and advances (Note 7) 3,241 3,113
Total net financial assets 10,065 9,577
Departmental net debt 5,266 6,484
Non-financial assets
Prepaid expenses 450 1,471
Tangible capital assets and leased tangible capital assets (Note 8) 2,267 3,020
Total non-financial assets 2,717 4,491
Departmental net financial position negative ($2,549) negative ($1,993)
Contractual obligation (Note 9)
Contingent liabilities (Note 10)
The accompanying notes form an integral part of these financial statements.

Christine Donoghue
Acting President, Public Service Commission

Phil Morton, CPA, CGA
Chief Financial Officer
Director General Finance and Administration

Phil Morton, CPA, CGA
Chief Financial Officer
Director General Finance and Administration

Gatineau, Canada

Statement of Operations and Departmental Net Financial Position (Unaudited)

For the year ended (in thousands of dollars)
  2016 Planned Results 2016 2015
Expenses
Staffing System Integrity and Political Impartiality $17,610 $15,887 $15,944
Staffing Services and Assessment 47,285 37,892 35,379
Oversight of Integrity in Staffing and of Non-Partisanship 21,848 18,858 20,649
Internal Services 33,362 30,682 31,580
Total Expenses 120,105 103,319 103,552
Revenues
Non-regulatory fees 14,252 8,634 8,565
Miscellaneous revenues 1,643 1,267 1,274
Total Revenues 15,895 9,901 9,839
Net cost of operations before government funding and transfers 104,210 93,418 93,713
Government funding and transfers
Net cash provided by Government   71,510 73,200
Change in due from Consolidated Revenue Fund   360 3,036
Services provided without charge by other government departments (Note 11)   21,018 20,790
Transfer of the transition payments for implementing salary payments in arrears (Note 12)   negative (26) negative (2,350)
Net cost of operations after government funding and transfers   556 negative (963)
Departmental net financial position - Beginning of year   negative (1,993) negative (2,956)
Departmental net financial position - End of year   negative ($2,549) negative ($1,993)
Segmented information (Note 13)
The accompanying notes form an integral part of these financial statements

Statement of Change in Departmental Net Debt (Unaudited)

For the year ended (in thousands of dollars)
  2016 2015
Net cost of operations after government funding and transfers $556 negative ($963)
Change due to tangible capital assets
Acquisition of tangible capital assets 29 491
Amortization of tangible capital assets negative (686) negative (1,950)
Net (loss) or gain on disposal of tangible capital assets including adjustments negative (96) negative (306)
Total change due to tangible capital assets negative (753) negative (1,765)
Change due to prepaid expenses negative (1,021) 1,232
Net increase (decrease) in departmental net debt negative (1,218) negative (1,496)
Departmental net debt - Beginning of year 6,484 7,980
Departmental net debt - End of year $5,266 $6,484
The accompanying notes form an integral part of these financial statements.

Statement of Cash Flows (Unaudited)

For the year ended (in thousands of dollars)
  2016 2015
Operating activities
Net cost of operations before government funding and transfers (Note 13) $93,418 $93,713
Non-cash Items Amortization of tangible capital assets (Note 8) negative (686) negative (1,950)
Gain (loss) on disposal of tangible capital assets negative (96) negative (306)
Services provided without charge by Other Government Departments (Note 11) negative (21,018) negative (20,790)
Transition payments for implementing salary payments in arrears (Note 12) 26 2,350
Variations in Statement of Financial Position Increase (decrease) in accounts receivable and advance 128 389
Increase (decrease) prepaid expense negative (1,021) 1,232
Decrease (increase) in accounts payable and accrued liabilities 293 negative (3,333)
Decrease (increase) in vacation pay and compensatory leave 135 67
Decrease (increase) in future employee benefits 323 1,336
Cash used in operating activities 71,502 72,708
Capital investment activities
Acquisitions of tangible capital assets 29 491
Cash used in capital investment activities 29 491
Financing Activities
Lease payments for tangible capital assets negative (21) 1
Cash used in financing activities negative (21) 1
Net cash provided by Government of Canada $71,510 $73,200
The accompanying notes form an integral part of these financial statements.

Notes to the Financial Statements (Unaudited)

1. Authority and objectives

The Public Service Commission (PSC) is an independent agency established under the Public Service Employment Act (PSEA) and listed in schedules 1.1 and IV of the Financial Administration Act (FAA). The PSC reports independently to Parliament and is dedicated to building a public service that strives for excellence by protecting merit, non-partisanship, and representativeness of Canadian society and the use of both official languages. This responsibility is performed in the best interests of the public service as part of Canada's governance system, by administering and applying the provisions of the PSEA and by carrying out responsibilities as provided for in the Employment Equity Act and the Official Languages Act. The current PSEA came into force in . This legislation emphasizes the PSC's accountability to Parliament and allows the PSC to delegate staffing authority to deputy heads, who, in turn, are accountable to the PSC for exercising this power. The Commission also carries out audits and investigations and administers measures under the PSEA regarding political activities of public servants.

The PSC, from its head office in Gatineau and its five regional offices, offers recruitment services that allow talented Canadians to join the public service and continually renews its recruitment services to meet the needs of a modern and innovative public service. The PSC has four programs that contribute to the achievement of its objectives:

The Staffing System Integrity and Political Impartiality program is focused on independently safeguarding merit and non-partisanship in the federal public service. This program includes developing and advancing strategic policy positions and directions, conducting policy research, establishing PSC policies and standards, providing advice, interpretation and guidance, administering delegated and non-delegated authorities, including official languages, the political activities regime and Priority Administration.

The Staffing Services and Assessment program maintains the systems that link Canadians and public servants seeking employment opportunities in the federal public service with hiring departments and agencies. It provides assessment-related products and services in the form of research and development, consultation, assessment operations and counselling for use in recruitment, selection and development throughout the federal public service. This program also includes delivering staffing services, programs and products to departments and agencies, to Canadians and to public servants, through client service units located across Canada.

The Oversight of Integrity in Staffing and of Non-Partisanship program provides an accountability regime for the implementation of the appointment policy and regulatory framework for safeguarding the integrity of public service staffing and ensuring staffing is free from political influence. This program includes monitoring departments' and agencies' staffing performance and compliance with legislative requirements; conducting audits and studies; carrying out investigations; and reporting to Parliament on the integrity of public service staffing and the non-partisanship of the public service.

Internal Services are groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. Internal Services include only those activities and resources that apply across an organization and not to those provided to a specific program. The groups of activities are Management and Oversight Services; Communications Services; Legal Services; Human Resources Management Services; Financial Management Services; Information Management Services; Information Technology Services; Real Property Services; Materiel Services; and Acquisition Services.

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 PSC is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the PSC 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. 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. Planned results are not presented in the “Government funding and transfers” section of the Statement of Operations and the Departmental Net Financial Position and in the Statement of Change in Departmental Net Debt because these amounts were not included in the 2015–16 Report on Plans and Priorities.

  2. Net cash provided by the Government

    The PSC operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the PSC is deposited to the CRF and all cash disbursements made by the PSC 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.

  3. Amounts due from the Consolidated Revenue Fund

    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 PSC is entitled to draw from the CRF without further appropriations to discharge its liabilities.

  4. Revenues

    Revenues are accounted for in the period in which the underlying transaction or event that gave rise to the revenues takes place. PSC's revenues are composed of:

    • Revenues are derived from the provision of assessment and counselling services and products. They are recognized in the accounts based on the services provided in the year.
    • Proceeds from the disposal of Surplus Crown Assets;
    • Other revenues collected as Employment Benefits Plan, User fee and other charges.

  5. Expenses

    Expenses are recorded on an accrual basis.

    Vacation pay and compensatory leave are accrued as the benefits are earned under their respective terms of employment.

    Services provided without charge by other government departments for accommodation, the employer's contribution to the health and dental insurance plans, legal services, worker's compensation and information technology services are reported as operating expenses at their estimated cost.

  6. Employee future benefits

    1. Pension benefits

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

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

  8. 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.

  9. Tangible capital assets

    All tangible capital assets and leasehold improvements having an initial cost of $5,000 or more are recorded at their acquisition cost. Similar items under $5,000 are expensed in the Statement of Operations and Departmental Net Financial Position. The cost of assets under development by the PSC includes material, direct labour and related overhead. Amounts included in assets under development are transferred to the appropriate class of asset upon completion, and are then amortized.

    Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:
    Asset class Amortization period
    Office equipment 3 and 10 years
    Informatics hardware and infrastructure 4 and 5 years
    Computer software 3 years
    In-house developed software Lesser of 12 years and useful life
    Furniture and fixtures 15 years
    Vehicles 6 years
    Leasehold improvements Lesser of 10 years and term of lease
    Leased equipment Lesser of term of lease and useful life

  10. Measurement uncertainty

    The preparation of these financial statements requires management to make estimates and assumptions that affect 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, 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

The PSC receives most of its funding through annual parliamentary authorities. Items recognized in the Statement of Operations and 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 PSC 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)
  2016 2015
Net cost of operations before government funding and transfers $93,418 $93,713
Adjustments for items affecting net cost of operations but not affecting authorities
Services provided without charge by other government departments negative (21,018) negative (20,790)
Amortization of tangible capital assets negative (686) negative (1,950)
Revenue not available for spending 1,267 1,274
Decrease (increase) in employee future benefits 323 1,336
Decrease (increase)  in vacation pay and compensatory leave 135 67
Other 157 negative (127)
Total items affecting net cost of operations but not affecting authorities negative (19,822) negative (20,190)
Adjustments for items not affecting net cost of operations but affecting authorities
Acquisitions of tangible capital assets 29 491
Decrease (increase) in lease obligations for tangible capital assets negative (21) 1
Transition payments for implementing salary payments in arrears 26 2,350
Increase (decrease) in prepaid expenses negative (1,021) 1,232
Total items not affecting net cost of operations but affecting authorities negative (987) 4,074
Current year authorities used $72,609 $77,597
(b) Authorities provided and used (in thousands of dollars)
  2016 2015
Authorities provided
Vote 100 - Operating expenditures $76,198 $76,905
Statutory amounts 9,607 10,137
Total authorities provided 85,805 87,042
Lapsed: Operating negative (13,196) negative (9,445)
Current year authorities used $72,609 $77,597

4. Accounts payable and accrued liabilities

The following table presents details of the PSC's accounts payable and accrued liabilities (in thousands of dollars)
  2016 2015
Accounts payable
Other government departments and agencies $367 $183
External parties 6,811 7,280
Total accounts payable 7,187 7,463
Accrued liabilities 260 268
Total accounts payable and accrued liabilities $7,438 $7,731

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 2012–13. As a result, the PSC has recorded at , an obligation for termination benefits for an amount of $5,074,555 ($5,398,300 in 2014–15) as part of accrued liabilities to reflect the estimated workforce adjustment costs.

5. Lease obligation for tangible capital assets

The PSC has entered into agreement for photocopier rental under capital lease with a cost of $33,122 and accumulated amortization of $12,623 as at (total of $5,700 and $4,179 at ). The obligations for the upcoming years include the following:

Obligations for the upcoming years (in thousands of dollars)
  2016 2015
2016 - nil $1
2017 11 1
2018 9 - nil
2019 and thereafter 6 - nil
Total future minimum lease payment 26 2
Less: imputed interest (2.67% to 6.67%) negative (3) - nil
Balance of obligations under leased tangible capital assets $23 $2

6. Employee future benefits

  1. Pension benefits

    The PSC's employees participate in the Public Service Pension 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 PSC 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 and Group 2 related to members joining the Plan as of . Each group has a distinct contribution rate.

    The 2015–16 expense amounts to $6,616,000 ($6,929,000 in 2014–15). For Group 1 members, the expense represents approximately 1.25 times (1.41 in 2014–15) the employee contributions and, for Group 2 members, approximately 1.24 times (1.39 in 2014–15) the employee contributions.

    The PSC'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

    The PSC 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 , is as follows:

    Information about the severance benefits, measured as at (in thousands of dollars)
      2016 2015
    Accrued benefit obligation, beginning of year $5,398 $6,734
    Expense for the year 389 negative (297)
    Benefits paid during the year negative (712) negative (1,039)
    Accrued benefit obligation, end of year $5,075 $5,398

    As part of the collective agreement, employees have been given the option to collect the full or remaining value of benefits on termination from the public service.

7. Accounts receivable and advances

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

accounts receivable and advances balances (in thousands of dollars)
  2016 2015
Receivables
Other government departments & agencies $3,075 $2,916
External parties 166 197
Net accounts receivable $3,241 $3,113

8. Tangible capital assets

(in thousands of dollars)
  Cost Net book value
Acquisitions Adjustment Disposals, write-offs 2016 2015
Office equipment $143 - nil - nil negative ($6) $137 $38 $50
Informatics hardware and infrastructure 2,495 - nil - nil negative (2,479) 16 2 96
Computer software 32,672 - nil 716 - nil 33,388 2,036 1,954
Furniture and fixtures 138 - nil - nil negative (5) 133 33 36
Vehicles 53 - nil - nil negative (29) 24 21 26
Leasehold improvements 261 - nil - nil - nil 261 66 91
Assets under development 765 1 negative (716) - nil 50 50 765
Sub-Total 36,527 1 - nil negative (2,519) 34,009 2,246 3,018
Leased equipment 6 28 - nil - nil 34 21 2
Total $36,533 $29 - nil negative ($2,519) $34,043 $2,267 $3,020

Adjustments include $687,439 for (PSRS) Public Service Resourcing System and $28,356 for 360 Feedback Assessment Tool.

Amortization

(in thousands of dollars)
  2016 Accumulated amortization
Amortization Adjustments Disposals, write-offs
Office equipment $93 $11 - nil negative ($5) $99
Informatics hardware and infrastructure 2,399 2 - nil negative (2,387) 14
Computer software 30,718 634 - nil - nil 31,352
Furniture and fixtures 102 2 - nil negative (4) 100
Vehicles 27 3 - nil negative (27) 3
Leasehold improvements 170 25 - nil - nil 195
Sub-Total 33,509 677 - nil negative (2,423) 31,763
Leased equipment 4 9 - nil - nil 13
Total $33,513 $686 - nil negative ($2,423) $31,776

9. Contractual obligations

The nature of the PSC's activities can result in some large multi-year obligations whereby the PSC will be obligated to make future payments when the services are received. Significant contractual obligations other than the lease obligation for tangible capital assets that can be reasonably estimated are summarized as follows:

Contractual obligations (in thousands of dollars)
  2017 2018 2019 2020 2021 and thereafter Total
Service contracts $1,812 $2 - nil - nil - nil $1,814
Operating leases 184 184 126 - nil - nil 494
Total $1,996 $186 $126 - nil - nil $2,308

10. Contingent liabilities

Contingent liabilities arise in the normal course of operations. There is no claim outstanding at ($0 at ).

11. Related party transactions

The PSC is related as a result of common ownership to all government departments, agencies, and Crown corporations. The PSC enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, the PSC received common services which were obtained without charge from other government departments as disclosed below.

  1. Common services provided without charge by other government departments

    During the year, the PSC received services without charge from certain common service organizations, related to accommodation, employer's contribution to the health and dental insurance plans, legal services, workers' compensation coverage and information technology services. These services provided without charge have been recorded in the PSC's Statement of Operations and Net Financial Position as follows.

    Services (in thousands of dollars)
      2016 2015
    Accommodation $10,015 $10,015
    Employer's contribution to the health and dental insurance plans 5,357 5,226
    Legal services 872 774
    Worker's compensation 39 40
    Information technology services 4,735 4,735
    Total $21,018 $20,790

    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.

  2. Other transactions with related parties

    Transactions with other government departments and agencies
    (in thousands of dollars)
      2016 2015
    Expenses $13,830 $15,004
    Revenues 9,929 9,829

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

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

13. Segmented information

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

segment results for the period (in thousands of dollars)
  Staffing system integrity and political impartiality Staffing services and assessment Oversight of integrity in staffing and of non-partisanship Internal services 2016 Total 2015 Total
Expenses
Salaries and employee benefits $13,192 $26,658 $15,148 $20,941 $75,939 $76,381
Professional and special services 1,005 4,733 1,319 5,339 12,396 12,018
Accommodation 1,540 3,673 1,828 2,974 10,015 10,014
Transportation and telecommunications 18 210 66 127 421 351
Amortization of tangible capital assets 1 528 1 156 686 1,950
Informatics, office equipment, furniture and fixtures 6 582 4 729 1,321 835
Repair and maintenance - nil 9 - nil 108 117 161
Rentals 30 678 363 772 1,843 1,032
Printing and publications services 12 63 2 159 236 295
Utilities, materials and supplies and other payments 83 758 127 negative (623) 345 515
Total Expenses 15,887 37,892 18,858 30,682 103,319 103,552
Revenues
Non-regulatory fees - nil 8,634 - nil - nil 8,634 8,565
Miscellaneous revenues - nil 1,267 - nil - nil 1,267 1,274
Total Revenues - nil 9,901 - nil - nil 9,901 9,839
Net cost of operations before government funding and transfers $15,887 $27,991 $18,858 $30,682 $93,418 $93,713

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