2012-2013 Financial Statements
Text Version
INDEPENDENT AUDITOR'S REPORT
To the Speaker of the House of Commons and the Speaker of the Senate
Report on the Financial Statements
I have audited the accompanying financial statements of the Office of the Information Commissioner of Canada, which comprise the statement of financial position as at
31 March 2013, and the statement of operations and net financial position, statement of change in net debt and statement of cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
Auditor ' s Responsibility
My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with Canadian generally accepted auditing standards. Those standards require that I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion.
Opinion
In my opinion, the financial statements present fairly, in all material respects, the financial position of the Office of the Information Commissioner of Canada as at 31 March 2013, and the results of its operations, changes in its net debt, and its cash flows for the year then ended in accordance with Canadian public sector accounting standards.
Report on Other Legal and Regulatory Requirements
In my opinion, the transactions of the Office of the Information Commissioner of Canada that have come to my notice during my audit of the financial statements have, in all significant respects, been in accordance with the Financial Administration Act and regulations and the Access to Information Act.
Original signed by
Sylvain Ricard, CPA, CA Assistant Auditor General
for the Auditor General of Canada
1 August 2013
Ottawa, Canada
Table of Contents
- Statement of Management Responsibility Including Internal Control Over Financial Reporting
- Statement of Financial Position
- Statement of Operations and Net Financial Position
- Statement of Change in Net Debt
- Statement of Cash Flows
- 1. Authority and Objectives
- 2. Summary of significant accounting policies
- 3. Parliamentary authorities
- 4. Accounts payable
- 5. Employee future benefits
- 6. Accounts receivable and advances
- 7. Tangible capital assets
- 8. Related party transactions
- 9. Segmented information
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, 2013 and all information contained in these statements rests with the management of the Office of the Information Commissioner of Canada (the “Office”). 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 judgement, 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 Office’s financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in the Office’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 Office and through conducting an annual 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 March 31, 2013 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 Office's system of internal control is reviewed by the Audit Committee, which oversees management's responsibilities for maintaining adequate control systems and the quality of financial reporting, and which recommends the financial statements to the Information Commissioner of Canada.
The Office of the Auditor General, the independent auditor for the Government of Canada, has expressed an opinion on the fair presentation of the financial statements of the Office which does not include an audit opinion on the annual assessment of the effectiveness of the Office's internal controls over financial reporting.
Original signed by
Suzanne Legault
Information Commissioner of Canada
Original signed by
Layla Michaud
Director General, Corporate Services and
Chief Financial Officer
Ottawa, Canada
August 1, 2013
Statement of Financial Position
As at March 31 (in dollars) | 2013 | 2012 |
---|---|---|
Liabilities | ||
Accounts payable (Note 4) | $570,707 | $454,220 |
Accrued employee salaries | 368,178 | 195,856 |
Vacation pay and compensatory leave | 302,523 | 432,879 |
Employee future benefits (Note 5(b)) | 750,221 | 1,118,833 |
Total liabilities | 1,991,629 | 2,201,788 |
Financial assets | ||
Due from the Consolidated Revenue Fund (Note 2(c)) | 876,893 | 479,592 |
Accounts receivable and advances (Note 6) | 41,600 | 152,940 |
Total financial assets | 918,493 | 632,532 |
Net debt | $1,073,136 | $1,569,256 |
Non-financial assets | ||
Prepaid expenses | 54,112 | 31,529 |
Tangible capital assets (Note 7) | 831,761 | 1,096,032 |
Total non-financial assets | 885,873 | 1,127,561 |
Net financial position | ($187,263) | ($441,695) |
The accompanying notes form an integral part of these financial statements.
Original signed by
Suzanne Legault
Information Commissioner of Canada
Original signed by
Layla Michaud
Director General, Corporate Services and
Chief Financial Officer
Ottawa, Canada
August 1, 2013
Statement of Operations and Net Financial Position
For the year ended March 31 (in dollars) | 2013 Planned Results |
2013 | 2012 |
---|---|---|---|
Expenses | |||
Compliance with access to information obligations | $9,024,867 | $10,374,551 | $9,376,111 |
Internal Services | 4,246,995 | 3,601,227 | 4,318,446 |
Cost of operations before government funding | 13,271,862 | 13,975,778 | 13,694,557 |
Government funding | |||
Net cash provided by Government | 11,740,868 | 11,966,770 | 13,040,365 |
Change in due from Consolidated Revenue Fund (Note 2(c)) | (29,394) | 397,301 | (427,877) |
Services provided without charge by other government departments (Note 8) | 1,866,293 | 1,866,139 | 1,812,889 |
Cost of operations after government funding | (305,905) | (254,432) | (730,820) |
Net financial position – Beginning of year | (593,390) | (441,695) | (1,172,515) |
Net financial position – End of year | ($287,485) | ($187,263) | ($441,695) |
Segmented information (Note 9)
The accompanying notes form an integral part of these financial statements.
Statement of Change in Net Debt
For the year ended March 31 (in dollars) | 2013 Planned Results |
2013 | 2012 |
---|---|---|---|
Cost of operations after government funding | ($305,905) | ($254,432) | ($730,820) |
Acquisition of tangible capital assets (Note 7) | 80,000 | 99,668 | 329,483 |
Amortization of tangible capital assets (Note 7) | (226,667) | (363,939) | (257,746) |
Total change due to tangible capital assets | (146,667) | (264,271) | 71,737 |
Increase in prepaid expenses | 1,015 | 22,583 | 4,505 |
Net increase (decrease) in net debt | (451,557) | (496,120) | (654,578) |
Net debt – Beginning of year | 1,818,486 | 1,569,256 | 2,223,834 |
Net debt – End of year | $1,366,929 | $1,073,136 | $1,569,256 |
The accompanying notes form an integral part of these financial statements.
Statement of Cash Flows
For the year ended March 31 (in dollars) | 2013 | 2012 |
---|---|---|
Operating activities | ||
Cost of operations before government funding | $13,975,778 | $13,694,557 |
Non-cash items: | ||
Amortization of tangible capital assets (Note 7) | (363,939) | (257,746) |
Services provided without charge by other government departments (Note 8) | (1,866,139) | (1,812,889) |
Variations in Statement of Financial Position: | ||
Increase (decrease) in accounts receivable and advances | (111,340) | 86,225 |
Increase in prepaid expenses | 22,583 | 4,505 |
Decrease (increase) in accounts payable | (116,487) | 282,716 |
Decrease (increase) in accrued employee salaries | (172,322) | 35,026 |
Decrease (increase) in vacation pay and compensatory leave | 130,356 | (35,100) |
Decrease (increase) in employee future benefits | 368,612 | 713,588 |
Cash used in operating activities | 11,867,102 | 12,710,882 |
Capital activities | ||
Acquisition of tangible capital assets (Note 7) | 99,668 | 329,483 |
Cash used in capital activities | 99,668 | 329,483 |
Net cash provided by Government of Canada | $11,966,770 | $13,040,365 |
The accompanying notes form an integral part of these financial statements.
1. Authority and Objectives
The Office of the Information Commissioner of Canada (the Office) was created under the Access to Information Act, which came into force on July 1, 1983. The Office is listed under Schedule I.1 of the Financial Administration Act and is funded through annual appropriations. The Information Commissioner is an independent Agent of Parliament appointed by the Governor-in-Council following approval of the appointment by resolution of the Senate and the House of Commons. The Commissioner is accountable to Parliament for the results achieved by the Office.
The Office has two major program activities:
Compliance with access to information obligations: The Access to Information Act is the legislative authority for the oversight activities of the Information Commissioner, which are: to investigate complaints from requestors; to review the performance of government institutions; to report the results of investigations/reviews and recommendations to complainants, government institutions, and Parliament; to pursue judicial enforcement; and to provide advice to Parliament on access to information matters. The Office of the Information Commissioner supports the Commissioner in carrying out these activities.
Internal Services: Internal Services are a group of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These activities and services are: Management and Oversight; Human Resources Management; Financial Management; Information Management and Technology; Communications; Material and Acquisition Services; Travel and Other Administrative Services; and Internal Audit. Internal Services include only those activities and resources that apply across an organization and not those provided specifically to a program.
The Access to Information Act is the statutory authority for the activities of the Information Commissioner and the Office, whose mission is to defend and protect the public’s right of access to government information. In fulfilling this mission, the Office is guided by the following objectives:
- Conduct efficient, fair and confidential investigations into access complaints and issues. To carry out investigations and effectively resolve non-compliance issues, the Information Commissioner may use various powers at her disposal, including the conduct of formal inquiries, where required. She may also bring complex and contentious issues before the courts for enforcement or interpretation, while influencing jurisprudence in favour of disclosure. The goal is to become a centre of investigative and legal expertise on access matters;
- Provide expert advice to Parliament and institutions to maximize compliance with the Act and modernize the access to information regime. To this end, the Office acts as a catalyst for the convergence of access to information and open government standards. The goal is to reverse the declining trends in timeliness and disclosure of public sector information;
- Create an exceptional workplace driven by talent management and an enabling infrastructure and guided by four core values, as defined by the Office staff: excellence in service delivery, leadership, integrity and respect.
2. Summary of significant accounting policies
These financial statements have been prepared using the Government's accounting policies stated below, which are based on Canadian public sector accounting standards. The presentation and results using the stated accounting policies do not result in any significant differences from Canadian public sector accounting standards.
Significant accounting policies are as follows:
(a) Parliamentary authorities
The Office of the Information Commissioner of Canada is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the Office 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 Net 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 Statement of Operations and Net Financial Position are the amounts reported in the future-oriented financial statements included in the 2012-13 Report on Plans and Priorities.
Liquidity risk is the risk that the Office of the Information Commissioner of Canada will encounter difficulty in meeting its obligations associated with financial liabilities. The entity’s objective for managing liquidity risk is to manage operations and cash expenditures within the appropriation authorized by Parliament or allotment limits approved by the Treasury Board.
Each year, the Office of the Information Commissioner of Canada presents information on planned expenditures to Parliament through the tabling of Estimates publications. These estimates result in the introduction of supply bills (which, once passed into legislation, become appropriation acts) in accordance with the reporting cycle for government expenditures. The Office of the Information Commissioner of Canada exercises expenditure initiation processes such that unencumbered balances of budget allotments and appropriations are monitored and reported on a regular basis to help ensure sufficient authority remains for the entire period and appropriations are not exceeded.
Consistent with Section 32 of the Financial Administration Act, the Office of the Information Commissioner of Canada's policy to manage liquidity risk is that no contract or other arrangement providing for a payment shall be entered into with respect to any program for which there is an appropriation by Parliament or an item included in estimates then before the House of Commons to which the payment will be charged unless there is a sufficient unencumbered balance available out of the appropriation or item to discharge any debt that, under the contract or other arrangement, will be incurred during the fiscal year in which the contract or other arrangement is entered into.
The entity’s risk exposure and its objectives, policies and processes to manage and measure this risk did not change significantly from the prior year.
(b) Net cash provided by Government
The Office of the Information Commissioner of Canada operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Office is deposited to the CRF and all cash disbursements made by the Office are paid from the CRF. The net cash provided by the Government is the difference between all cash receipts and all cash disbursements including transactions between departments of the Government.
(c) Due from the Consolidated Revenue Fund
Amounts due from 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 Office is entitled to draw from the CRF without further appropriations to discharge its liabilities. This amount is not considered to be a financial instrument.
(d) Expenses - Expenses are recorded on the accrual basis
- Vacation pay and compensatory leave are accrued as the benefits are earned by employees under their respective terms of employment.
- Services provided without charge by other government departments for accommodation, employer contributions to the health and dental insurance plans, audit services and payroll and cheque issuance services are recorded as operating expenses at their estimated cost.
(e) Employee future benefits
- Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government of Canada. The Office’s contributions to the Plan are charged to expenses in the year incurred and represent the total pension obligation of the Office to the Plan. The Office's responsibility with regard to the Plan is limited to its contribution. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.
- Severance benefits: Employees of the Office of the Information Commissioner of Canada 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 estimated based on their respective terms of employment.
(f) Accounts receivable and advances
Accounts receivable and advances are stated at the lower of cost and net recoverable value; a valuation allowance is recorded for receivables where recovery is considered uncertain.
Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. The entity is not exposed to significant credit risk. The entity provides services to other government departments and agencies and to external parties in the normal course of business”. Accounts receivable are due on demand. The majority of accounts receivable are due from other government of Canada departments and agencies where there is minimal potential risk of loss. The maximum exposure the entity has to credit risk equal to the carrying value of its accounts receivables.
(g) Tangible capital assets
All tangible capital assets and leasehold improvements having an initial cost of $2,500 or more are recorded at their acquisition cost. The Office does not capitalize intangibles.
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 |
---|---|
Telecommunications equipment | 10 years |
Informatics hardware | 3 years |
Computer software | 3 years |
Furniture and fixtures | 10 years |
Motor vehicles | 10 years |
Leasehold Improvements | Lesser of the remaining term of the lease or useful life of the improvement |
Software under development forms the basis of the Work in Progress account. They are recorded in the applicable capital asset class in the year that they become available for use and are not amortized until they become available for use.
(h) Measurement uncertainty
The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses reported in the financial statements. At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable. The most significant items where estimates are used are the expected useful life of tangible capital assets and the employee severance benefits. 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 Office 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 Office 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 cost of operations before government funding to current year authorities used
(in dollars) | 2013 | 2012 |
---|---|---|
Cost of operations before government funding | $13,975,778 | $13,694,557 |
Adjustments for items affecting cost of operations before government funding but not affecting authorities: | ||
Amortization of tangible capital assets | (363,939) | (257,746) |
Services provided without charge by other government departments | (1,866,139) | (1,812,889) |
Decrease (increase) in vacation pay and compensatory leave | 130,356 | (35,100) |
Decrease in employee future benefits | 368,612 | 713,588 |
Accrued liabilities not charged to authorities | (79,352) | - |
Other | 5,113 | 11,432 |
12,170,429 | 12,313,842 | |
Adjustments for items not affecting cost of operations before government funding but affecting authorities: | ||
Acquisition of tangible capital assets | 99,668 | 329,483 |
Increase in prepaid expenses | 22,583 | 4,505 |
122,251 | 333,988 | |
Current year authorities used | $12,292,680 | $12,647,830 |
(b) Authorities provided and used
(in dollars) | 2013 | 2012 |
---|---|---|
Authorities Provided: | ||
Vote 40 – Program expenditures | $11,456,172 | $11,930,589 |
Statutory amounts | 1,387,495 | 1,271,147 |
12,843,667 | 13,201,736 | |
Less | ||
Lapsed: Operating | (550,987) | (553,906) |
Current year authorities used | $12,292,680 | $12,647,830 |
4. Accounts payable
Accounts payable is measured at cost, the majority of which is due within six months of year-end.
The following table presents details of the Office's accounts payable balances:
(in dollars) | 2013 | 2012 |
---|---|---|
Accounts payable – External parties | $531,906 | $445,488 |
Accounts payable – Other government departments | 38,801 | 8,732 |
$570,707 | $454,220 |
5. Employee future benefits
(a) Pension benefits
The Office of the Information Commissioner of Canada's employees participate in the Public Service Pension 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 Plan benefits and they are indexed to inflation.
Both the employees and the Office contribute to the cost of the Plan. The 2012-13 expense amounts to $990,671 ($913,955 in 2011-12), which represents approximately 1.7 times (1.8 times in 2011-12) the contributions by employees.
The Office’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 Office of the Information Commissioner of Canada provides severance benefits to its employees based on eligibility, years of service and salary at termination of employment.
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.
These severance benefits are not pre-funded. Benefits will be paid from future authorities. Information about the severance benefits, measured as at March 31, is as follows:
(in dollars) | 2013 | 2012 |
---|---|---|
Accrued benefit obligation, beginning of year | $1,118,833 | $1,832,421 |
Expense for the year | 39,177 | 232,283 |
Benefits paid during the year | (407,789) | (945,871) |
Accrued benefit obligation, end of year | $750,221 | $1,118,833 |
6. Accounts receivable and advances
The following table presents details of the Office's accounts receivable and advances balances:
(in dollars) | 2013 | 2012 |
---|---|---|
Accounts receivable – Other government departments and agencies | $40,800 | $152,109 |
Accounts receivable – External parties | - | 31 |
Employee advances | 800 | 800 |
$41,600 | $152,940 |
7. Tangible capital assets
Capital Asset Class | Cost | |||
---|---|---|---|---|
(in dollars) | Opening Balance | Acquisitions | Disposals and write-Offs | Closing Balance |
Telecommunications equipment | $293,681 | $77,656 | $ - | $371,337 |
Informatics hardware | 577,807 | - | (29,173) | 548,634 |
Computer software | 959,074 | 10,434 | - | 969,508 |
Furniture and fixtures | 778,476 | - | - | 778,476 |
Motor vehicles | 29,662 | - | - | 29,662 |
Leasehold improvements | 663,192 | - | - | 663,192 |
Work in progress | 75,839 | 11,578 | - | 87,417 |
$3,377,731 | $99,668 | ($29,173) | $3,448,226 |
Capital Asset Class | Accumulated Amortization | |||
---|---|---|---|---|
(in dollars) | Opening Balance | Amortization | Disposals and write-Offs | Closing Balance |
Telecommunications equipment | $273,621 | $3,460 | $ - | $277,081 |
Informatics hardware | 394,817 | 86,153 | (29,173) | 451,797 |
Computer software | 650,225 | 124,200 | - | 774,425 |
Furniture and fixtures | 421,235 | 56,964 | - | 478,199 |
Motor vehicles | 8,898 | 2,966 | - | 11,864 |
Leasehold improvements | 532,903 | 90,196 | - | 623,099 |
$2,281,699 | $363,939 | ($29,173) | $2,616,465 |
Capital Asset Class | Net Book Value | |
---|---|---|
(in dollars) | Opening Balance | Closing Balance |
Telecommunications equipment | $20,060 | $94,256 |
Informatics hardware | 182,990 | 96,837 |
Computer software | 308,849 | 195,083 |
Furniture and fixtures | 357,241 | 300,277 |
Motor vehicles | 20,764 | 17,798 |
Leasehold improvements | 130,289 | 40,093 |
Work in progress | 75,839 | 87,417 |
$1,096,032 | $831,761 |
8. Related party transactions
The Office is related as a result of common ownership to all Government departments, agencies, and Crown Corporations. The Office enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, the Office received common services which were obtained without charge from other Government departments as disclosed below.
(a) Common services provided without charge by other government departments
During the year, the Office received services without charge from certain common service organizations, related to accommodation, employer's contribution to the health and dental insurance plans, audit services and payroll and cheque issuance services. These services provided without charge have been recorded in the Statement of Operations and Net Financial Position as follows:
(in dollars) | 2013 | 2012 |
---|---|---|
Public Works and Government Services Canada – accommodation | $1,016,393 | $1,005,480 |
Treasury Board Secretariat – employer’s contributions to the health and dental insurance plans | 750,004 | 695,922 |
Office of the Auditor General of Canada – audit services | 90,292 | 100,771 |
Public Works and Government Services Canada – payroll and cheque issuance services | 9,450 | 10,716 |
$1,866,139 | $1,812,889 |
(b) Other transactions with related parties
(in dollars) | 2013 | 2012 |
---|---|---|
Expenses – Other government departments and agencies | $1,999,595 | $1,337,912 |
Expenses disclosed in (b) exclude common services provided without charge, which are already disclosed in (a).
9. Segmented information
Presentation by segment is based on the Office's program activity architecture as described in note 1. The presentation by segment is based on the same accounting policies as described in the Summary of significant accounting policies in note 2. Direct expenses are charged to the relevant program activity with the exception of overhead related expenses which are allocated to the program activities based on a prorata basis based on full time equivalent per activity. The following table presents the expenses incurred for the program activities, by major object of expenses. The segment results for the period are as follows:
(in dollars) | Compliance with access to information obligations | Internal Services | 2013 | 2012 |
---|---|---|---|---|
Expenses | ||||
Salaries and employee benefits | $7,358,205 | $2,798,742 | $10,156,947 | $10,476,741 |
Professional and special services | 1,567,681 | 349,041 | 1,916,722 | 1,402,889 |
Accommodation | 782,623 | 233,770 | 1,016,393 | 1,005,480 |
Amortization | 280,233 | 83,706 | 363,939 | 257,746 |
Transportation and communications | 111,493 | 32,191 | 143,684 | 168,378 |
Equipment | 36,679 | 10,956 | 47,635 | 117,182 |
Rentals | 92,617 | 28,431 | 121,048 | 89,400 |
Information | 83,843 | 25,044 | 108,887 | 85,489 |
Utilities, materials and supplies | 38,246 | 8,549 | 46,795 | 57,722 |
Repairs and maintenance | 9,258 | 2,765 | 12,023 | 26,907 |
Other | 13,673 | 28,032 | 41,705 | 6,623 |
Cost of operations before government funding | $10,374,551 | $3,601,227 | $13,975,778 | $13,694,557 |