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* The actual spending figures by program activity for 2003-04 and 2004-05 were not collected by program activity and are therefore not available. During the five past years, the actual spending of the Commission has fluctuated, reaching a maximum of $23.6 million in 2002-03. Those fluctuations were mainly due to temporary funding received for the following reasons and which was mainly sunsetted in March 2006:
Table 2: Resources by Program Activity
|
(thousands of dollars) |
||||
|
2005-06 |
|||
Budgetary |
||||
Main |
Planned |
Total |
Actual |
|
Foster understanding of and compliance with the Canadian Human Rights Act |
19,577 |
19,628 |
19,956 |
19,487 |
Total for the Program Activity |
19,577 |
19,628 |
19,956 |
19,487 |
Employment equity audits in federal and federally regulated work places |
2,803 |
2,848 |
2,982 |
2,902 |
Total for the Program Activity |
2,803 |
2,848 |
2,982 |
2,902 |
Total Commission |
22,380 |
22,476 |
22,938 |
22,389 |
(thousands of dollars) |
|||||
Vote or |
Truncated Vote or |
2005-2006 |
|||
Main |
Planned |
Total |
Actual |
||
10 |
Program expenditures |
20,089 |
20,185 |
20,311 |
19,762 |
(S) |
Contributions to employee benefit plans |
2,291 |
2,291 |
2,627 |
2,627 |
|
Total Commission |
22,380 |
22,476 |
22,938 |
22,389 |
The 2005-06 Total Authorities represent an increase of approximately of $0.6 million or 2% over the 2005-06 Total Main Estimates of $22.4 million. This difference represents mainly funding received through the Governor General's Special Warrants for the salary increases resulting from the collective bargaining agreements.
(thousands of dollars) |
|
|
2005-06 |
Accommodation provided by Public Works and Government Services Canada |
2,296 |
Employer's contribution to the health and dental insurance plans and |
1,103 |
Workers' compensation coverage provided by Human Resources and Social Development Canada |
6 |
Total 2005-06 Services received without charge |
3,405 |
(thousands of dollars) |
|||
|
Foster understanding of and compliance with the Canadian Human Rights Act |
Employment equity audits in federal and federally regulated work places |
Total |
Executive Offices (1) |
|||
Planned Spending * |
592 |
178 |
770 |
Actual Spending |
600 |
193 |
793 |
Strategic Initiatives Branch |
|||
Planned Spending * |
485 |
- |
485 |
Actual Spending |
444 |
- |
444 |
Dispute Resolution Branch (2) |
|||
Planned Spending * |
9,290 |
- |
9,290 |
Actual Spending |
8,727 |
28 |
8,755 |
Discrimination Prevention Branch (3) |
|||
Planned Spending * |
3,549 |
1,800 |
5,349 |
Actual Spending |
3,746 |
1,649 |
5,395 |
Knowledge Center (4) |
|||
Planned Spending * |
2,012 |
436 |
2,448 |
Actual Spending |
1,770 |
424 |
2,194 |
Learning and Professional Development Branch |
|||
Planned Spending * |
229 |
32 |
261 |
Actual Spending |
389 |
60 |
449 |
Corporate Management Branch and Corporate Secretary (5) |
|||
Planned Spending * |
3,471 |
402 |
3,873 |
Actual Spending |
3,811 |
548 |
4,359 |
Total Commission |
19,628 |
2,848 |
22,476 |
Actual Spending |
19,487 |
2,902 |
22,389 |
* These figures reflect adjustments made following the November 2005 restructuring.
(1) Composed of: |
(4) Composed of: |
(2) Composed of: |
(5) Composed of: |
(3) Composed of: |
|
(thousands of dollars) |
||||||
|
Current Estimated Total Cost |
2002-05 |
2005-06 |
|||
Actual |
Main |
Planned |
Total |
Actual |
||
Foster understanding of and compliance with the Canadian Human Rights Act |
1,400 |
812 |
500 |
588 |
138 |
142 |
Project phase: Implementation |
|
Statement of Management Responsibility
Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2006 and all information contained in these statements rests with Commission management. These financial statements have been prepared by management in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.
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 fulfil its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the Commission's financial transactions. Financial information submitted to the Public Accounts of Canada and included in the Commission's Departmental Performance Report is consistent with these financial statements.
Management maintains a system of financial management and internal control designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are in accordance with the Financial Administration Act, are executed in accordance with prescribed regulations, within Parliamentary authorities, and are properly recorded to maintain accountability of Government funds. Management also seeks to ensure the objectivity and integrity of data in its financial statements by careful selection, training and development of qualified staff, by organizational arrangements that provide appropriate divisions of responsibility, and by communication programs aimed at ensuring that regulations, policies, standards and managerial authorities are understood throughout the Commission.
The financial statements of the Commission have not been audited.
________________________ |
______________________________ |
Statement of Operations (unaudited)
For the year ended March 31
(in dollars)
|
|
|
2006 |
2005 |
|
Foster |
Employment |
Total |
Total |
|
||||
Operating Expenses |
|
|
|
|
Salaries, wages and benefits |
15,607,012 |
2,807,769 |
18,414,781 |
17,677,942 |
Professional and special services |
2,820,789 |
191,229 |
3,012,018 |
2,200,862 |
Rentals |
2,137,522 |
359,480 |
2,497,002 |
2,456,718 |
Travel and relocation |
571,107 |
30,522 |
601,629 |
474,439 |
Communication |
400,103 |
16,339 |
416,442 |
398,769 |
Equipment expenses |
249,628 |
14,770 |
264,398 |
348,329 |
Repairs and maintenance |
199,765 |
9,303 |
209,068 |
204,046 |
Utilities, material and supplies |
191,625 |
9,217 |
200,842 |
223,248 |
Information |
157,250 |
6,488 |
163,738 |
135,034 |
Amortization of tangible capital assets |
84,264 |
12,591 |
96,855 |
88,751 |
Miscellaneous |
466 |
20 |
486 |
513 |
Claims against the Crown and court awards |
- |
- |
- |
70,688 |
Loss on write-off of tangible capital assets |
- |
- |
- |
6,325 |
Total Operating Expenses |
22,419,531 |
3,457,728 |
25,877,259 |
24,285,664 |
Revenues |
273 |
71 |
344 |
140 |
Net Cost of Operations |
22,419,258 |
3,457,657 |
25,876,915 |
24,285,524 |
The accompanying notes are an integral part of these financial statements.
Statement of Financial Position (unaudited)
As at March 31
(in dollars)
|
2006 |
2005 |
Assets |
|
|
Financial Assets |
136,229 |
218,202 |
Advances - petty cash |
3,350 |
3,200 |
Total Financial Assets |
139,579 |
221,402 |
Non-Financial Assets |
346,619 |
313,683 |
Total Assets |
486,198 |
535,085 |
|
||
Liabilities |
|
|
Accounts payable and accrued liabilities (note 6) |
2,198,473 |
1,987,266 |
Vacation pay and compensatory leave |
886,900 |
983,500 |
Employee severance benefits (note 7b) |
3,280,000 |
3,017,500 |
Total Liabilities |
6,365,373 |
5,988,266 |
Equity of Canada |
(5,879,175) |
(5,453,181) |
Total Liabilities and Equity of Canada |
486,198 |
535,085 |
|
||
Contractual obligations (note 8) |
|
|
The accompanying notes are an integral part of these financial statements.
Statement of Equity (unaudited)
For the year ended March 31
(in dollars)
|
2006 |
2005 |
|
|
|
Equity of Canada, beginning of year |
(5,453,181) |
(4,935,330) |
Net cost of operations |
(25,876,915) |
(24,285,524) |
Current year appropriations used (note 3b) |
22,388,988 |
20,940,865 |
Revenue not available for spending |
(344) |
(140) |
Change in net position in the Consolidated Revenue |
(342,323) |
(561,677) |
Other adjustments |
- |
6,325 |
Services received without charge from other |
3,404,600 |
3,382,300 |
Equity of Canada, end of the year |
(5,879,175) |
(5,453,181) |
|
The accompanying notes are an integral part of these financial statements.
Statement of Cash Flow (unaudited)
For the year ended March 31
(in dollars)
|
2006 |
2005 |
Operating Activities |
|
|
Net Cost of Operations |
25,876,915 |
24,285,524 |
Non-cash items included in Net Cost of Operations: |
(96,855) |
(88,751) |
Loss on write-off of tangible capital assets |
- |
(6,325) |
Services received without charge from other |
(3,404,600) |
(3,382,300) |
|
|
|
Variations in Statement of Financial Position: |
|
|
Decrease in accounts receivable |
(81,973) |
(78,198) |
Increase in advances - petty cash |
150 |
200 |
Increase in accounts payable and accrued liabilities |
(211,207) |
(450,954) |
Decrease (increase) in vacation pay and compensatory leave |
96,600 |
(116,300) |
Decrease (increase) in employee severance benefits |
(262,500) |
116,500 |
Cash Used by Operating Activities |
21,916,530 |
20,279,396 |
Capital Investment Activities |
|
|
Acquisitions of tangible capital assets (note 5) |
129,791 |
105,977 |
Cash Used by Capital Investment Activities |
129,791 |
105,977 |
Net Cash Provided by Government |
22,046,321 |
20,385,373 |
|
The accompanying notes are an integral part of these financial statements.
Notes to the Financial Statements (unaudited)
1. Authority and Objective
The Canadian Human Rights Commission was established in 1977 under Schedule II of the Financial Administration Act in accordance with the Canadian Human Rights Act.
The mandate of the Canadian Human Rights Commission is to discourage and reduce discriminatory practices by dealing with complaints of discrimination on the prohibited grounds in the Canadian Human Rights Act; conducting audits of federal departments and agencies and federally regulated private companies to ensure compliance with the Employment Equity Act; conducting research and information programs; and working closely with other levels of government, employers, service providers, and community organisations to promote human rights principles.
2. Significant Accounting Policies
The financial statements have been prepared in accordance with Treasury Board accounting policies, which are consistent with Canadian generally accepted accounting principles for the public sector.
Significant accounting policies are as follows:
(a) Parliamentary appropriations
The Commission is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Commission do not parallel financial reporting according to generally accepted accounting principles since appropriations are primarily based on cash flow requirements. Consequently, items recognized in the Statement of Operations and the Statement of Financial Position are not necessarily the same as those provided through appropriations from Parliament. Note 3 provides a high-level reconciliation between the bases of reporting.
(b) Net cash provided by government
The Commission operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Commission is deposited to the CRF and all cash disbursements made by the Commission 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 federal government.
(c) Change in net position in the Consolidated Revenue Fund
Change in net position in the Consolidated Revenue Fund is the difference between the net cash provided by the Government and appropriations used in a year, excluding the amount of non respendable revenue recorded by the Commission. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.
(d) Revenues
Revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues.
(e) Expenses
Expenses are recorded on the accrual basis:
(f) Employee future benefits
(g) Accounts receivable
Accounts receivable are stated at amounts expected to be ultimately realized. A provision is made for accounts receivable where recovery is considered uncertain.
(h) Tangible capital assets
Tangible capital assets and leasehold improvements having an initial cost greater than $5,000 are recorded at their acquisition cost and are amortized on a straight line basis over their estimated useful lives, as follows:
Tangible capital asset class |
Amortization period |
|
|
Informatics hardware |
3 to 5 years |
Informatics software |
3 to 5 years |
Other equipment |
1 to 15 years |
Motor vehicles |
5 years |
Leasehold improvements |
Over the term of the lease |
|
Amortization commences the month following the asset is put into service.
(i) Measurement uncertainty
The preparation of these financial statements in accordance with Treasury Board accounting policies, which are consistent with Canadian generally accepted accounting principles for the public sector, 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. Accrued liabilities, the liability for employee severance benefits and the useful life of tangible capital assets are the most significant items where estimates are used. 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 Appropriations
The Commission receives its funding through annual Parliamentary appropriations. Items recognized in the Statement of Operations and the Statement of Financial Position in one year may be funded through Parliamentary appropriations in prior, current or future years. Accordingly, the Commission has different net results of operations for the year on a government funding basis than on an accrual accounting basis. The following tables present the reconciliation between the current year appropriations used, the net cost of operations and the net cash provided by the Government:
(a) Reconciliation of net cost of operations to current year appropriations used:
(in dollars) |
2006 |
2005 |
|
||
Net Cost of Operations |
25,876,915 |
24,285,524 |
Items affecting net cost of operations but not affecting appropriations: |
|
|
Variation in vacation pay and compensatory leave |
96,600 |
(116,300) |
Refunds of previous year's expenses |
57,935 |
32,725 |
Revenue not available for spending |
344 |
140 |
Justice Canada fees |
(8,642) |
- |
Amortization of tangible capital assets |
(96,855) |
116,500 |
Variation in employee severance benefits |
(262,500) |
(78,198) |
Services received without charge from other government departments |
(3,404,600) |
(3,382,300) |
Loss on write-off of tangible capital assets |
- |
(6,325) |
|
||
|
(3,617,718) |
(3,444,311) |
|
||
Items not affecting net cost of operations but affecting appropriations: |
|
|
Acquisitions of tangible capital assets |
129,791 |
105,977 |
Loss on write-off of tangible capital assets |
- |
(6,325) |
|
||
|
129,791 |
99,652 |
|
||
Current year appropriation used |
22,388,988 |
20,940,865 |
|
(b) Appropriations provided and used:
(in dollars) |
2006 |
2005 |
|
||
Program expenditures - Vote 10 |
20,311,000 |
20,200,000 |
Statutory - Contributions to employee benefits plan |
2,626,882 |
2,415,831 |
Proceeds from the disposal of surplus Crown assets |
24 |
48 |
|
||
|
22,937,906 |
22,615,879 |
Lapsed |
(548,908) |
(1,675,004) |
|
||
|
22,388,998 |
20,940,875 |
Proceeds from the disposal of surplus Crown assets available for use in the subsequent year |
(10) |
(10) |
|
||
Current year appropriation used |
22,388,988 |
20,940,865 |
|
(c) Reconciliation of net cash provided by Government to current year appropriations used:
(in dollars) |
2006 |
2005 |
|
||
Net cash provided by Government |
22,046,321 |
20,385,373 |
Revenue not available for spending |
344 |
140 |
Loss on write-off of tangible capital assets |
- |
(6,325) |
Change in net position in the Consolidated Revenue Fund: |
|
|
Increase in accounts payable and accrued liabilities |
211,207 |
450,954 |
Decrease in accounts receivable |
81,973 |
78,198 |
Refunds of previous year's expenses |
57,935 |
32,725 |
Increase in advances - petty cash |
(150) |
(200) |
Justice Canada fees |
(8,642) |
- |
|
||
|
342,323 |
561,677 |
|
||
Current year appropriation used |
22,388,988 |
20,940,865 |
|
4. Accounts Receivable
(in dollars) |
2006 |
2005 |
|
||
Other government departments |
52,194 |
217,488 |
External parties |
84,035 |
714 |
|
||
|
136,229 |
218,202 |
|
5. Tangible Capital Assets
Tangible capital assets |
Balance beginning of year |
Acquisitions |
Disposals / write-offs |
Balance end of year |
|
||||
Informatics hardware |
263,219 |
28,180 |
103,975 |
187,424 |
Informatics software |
59,662 |
9,000 |
- |
68,662 |
Other equipment |
79,444 |
10,119 |
- |
89,563 |
Motor vehicles |
22,040 |
- |
- |
22,040 |
Leasehold improvements |
324,661 |
82,492 |
- |
407,153 |
|
||||
|
749,026 |
129,791 |
103,975 |
774,842 |
|
||||
Accumulated amortization |
Balance beginning of year |
Amortization |
Disposals / write-offs |
Balance end of year |
|
||||
Informatics hardware |
204,065 |
11,821 |
103,975 |
111,911 |
Informatics software |
15,693 |
13,209 |
- |
28,902 |
Other equipment |
43,081 |
10,201 |
- |
53,282 |
Motor vehicles |
16,530 |
4,408 |
- |
20,938 |
Leasehold improvements |
155,974 |
57,216 |
- |
213,190 |
|
||||
|
435,343 |
96,855 |
103,975 |
428,223 |
|
||||
Net book value |
Balance beginning of year |
|
|
Balance end of year |
|
||||
Informatics hardware |
59,154 |
|
|
75,513 |
Informatics software |
43,969 |
|
|
39,760 |
Other equipment |
36,363 |
|
|
36,281 |
Motor vehicles |
5,510 |
|
|
1,102 |
Leasehold improvements |
168,687 |
|
|
193,963 |
|
||||
|
313,683 |
|
|
346,619 |
|
Amortization expense for the year ended March 31, 2006 is $96,855 ($88,751 in 2005).
6. Accounts Payable and Accrued Liabilities
(in dollars) |
2006 |
2005 |
|
||
External parties |
|
|
Accounts payable and accrued liabilities |
1,152,622 |
1,566,683 |
Accrued salaries |
342,190 |
309,161 |
Other government departments |
|
|
Accounts payable |
703,661 |
111,422 |
|
||
|
2,198,473 |
1,987,266 |
|
7. Employee Future Benefits
a) Pension benefits
The Commission's employees participate in the Public Service Pension Plan, which is sponsored and
administered by the Government of Canada. Pension benefits provide for pensions equal to 2% of the average of the
five highest consecutive years' salary for each year of service to a maximum of 35 years. The benefits are
integrated with Canada/Quebec Pension Plan benefits and they are indexed to inflation.
Both the employees and the Commission contribute to the cost of the Plan. In 2005-06, the expenses amount to $2,364,194 ($2,193,574 in 2004-05), which represents approximately 2.6 times the contributions by employees.
The Commission'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 Commission provides severance benefits to its employees based on eligibility, years of service and
final salary. The liability for severance benefits is not funded by Parliamentary appropriations, but the benefits
paid during the year are funded. The severance benefits as of March 31 are as follows:
(in dollars) |
2006 |
2005 |
|
||
Liability for employee severance benefits, beginning of year |
3,017,500 |
3,134,000 |
Expense for the year |
375,698 |
(51,171) |
Benefits paid during the year |
(113,198) |
(65,329) |
|
||
Liability for employee severance benefits, end of year |
3,280,000 |
3,017,500 |
|
8. Contractual Obligations
The nature of the Commission's activities can result in some large multi-year contracts and obligations whereby the Commission will be obligated to make future payments when the services are rendered. Significant contractual obligations that can be reasonably estimated are summarized as follows:
(in dollars) |
|
|
|
2006-07 |
175,700 |
2007-08 |
76,800 |
2008-09 |
67,700 |
2009-10 |
61,500 |
2010-11 |
30,600 |
|
9. Related Party Transactions
The Commission is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Commission enters into transactions with these entities in the normal course of business and on normal trade terms.
During the year, the Commission receives services without charge from other departments, which are recorded at their estimated cost in the Statement of Operations as follows:
(in dollars) |
2006 |
2005 |
|
||
Accommodation provided by Public Works and Government Services Canada |
2,296,100 |
2,273,900 |
Employer's contribution to the health and dental insurance plans and expenditures paid by Treasury Board of Canada Secretariat |
1,102,600 |
1,102,300 |
Worker's compensation coverage provided by Human Resources and Social Development Canada |
5,900 |
5,900 |
Salary and associated expenditures of legal services provided by the Department of Justice Canada |
- |
200 |
|
||
|
3,404,600 |
3,382,300 |
|
The Government has structured some of its administrative activities for efficiency and cost-effectiveness purposes so that one department performs these on behalf of all without charge. The costs of the services, which include payroll and cheque issuance services provided by Public Works and Government Services Canada, are not included as an expense in the Commission's Statement of Operations.
Points to Address |
Commission's Input |
1. Role played by procurement and contracting in delivering programs |
Procurement and contracting play a central role in the delivery of the Commission's human rights mandate. Particularly, procurement allows the department to obtain highly specialized professional services (ie. consultants, legal counsel, expert witnesses) in support of its mandate. Contracting allows the Commission not only to achieve operational requirements, but also to spur growth in the Canadian economy. |
2. Overview of how the department/agency manages its contracting function |
The Commission operates in a centralized environment with procurement personnel at headquarters. Its procurement authorities are outlined in the CHRC Delegations of Financial Signing Authorities document. Advice and guidance on contracting policies and procedures is provided to managers and are posted on the intranet.The Commission has a Contract Review Committee with clear criteria for the review of contracts and for making recommendations to the Secretary General. All contracts, whether sole source over $10,000 or competitive over $25K, are reviewed. |
3. Progress and new initiatives enabling effective and efficient procurement practices |
The Commission has made available on its Intranet site detailed procurement operational policies, processes,
procedures, definitions and tools. Templates have been developed for Requests for Contract, Requests for Contract
Amendment and Request for Proposal (RFP). |
|
||||
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