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Financial Statements 2011-12 (DPR)

Statement of Management Responsibility Including Internal Control Over Financial Reporting

Office of the Public Sector Integrity Commissioner of Canada

Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2012, and all information contained in these statements rests with the management of the Office of the Public Sector Integrity 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 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 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, directives 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 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 March 31, 2012 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 an independent Audit and Evaluation 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 Commissioner.

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.

 

Mario Dion
Public Sector Integrity
Commissioner of Canada
  Patricia Fraser, CA
Chief Financial Officer

Ottawa, Canada
June 18, 2012

 

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 Public Sector Integrity Commissioner of Canada, which comprise the statement of financial position as at 31 March 2012, and the statement of operations and net financial position, statement of change in net debt and statement of cash flow 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 Public Sector Integrity Commissioner of Canada as at 31 March 2012, 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 Public Sector Integrity 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 Public Servants Disclosure Protection Act.

 

Michael Ferguson, FCA
Auditor General of Canada

18 June 2012
Ottawa, Canada

 

 

Statement of Financial Position

As at March 31

Office of the Public Sector Integrity Commissioner of Canada

(in dollars) 2012 Restated
(note11)
2011
Liabilities
Accounts payable and accrued liabilities (note 4) 595,458 454,703
Vacation pay and compensatory leave 143,000 118,300
Employee future benefits (note 5) 368,600 521,900
Total liabilities 1,107,058 1,094,903
Financial assets
Due from the Consolidated Revenue Fund 495,818 422,073
Accounts receivable and advances (note 6) 104,321 41,999
Total financial assets 600,139 464,072
Net debt 506,919 630,831
Non-financial assets
Prepaid expenses 284 100
Tangible capital assets (note 7) 305,285 107,115
Total non-financial assets 305,569 107,215
Net financial position (201,350) (523,616)


Contractual obligations (note 8)

The accompanying notes form an integral part of these financial statements.

Mario Dion
Public Sector Integrity
Commissioner of Canada
  Patricia Fraser, CA
Chief Financial Officer

Ottawa, Ontario
June 18, 2012

 

Statement of Operations and Net Financial Position

For the year ended March 31

Office of the Public Sector Integrity Commissioner of Canada

(in dollars) Planned
Results
(note 2)
2012
2012 Restated
(note 11)
2011
Expenses      
Disclosure and Reprisal Management Program 4,922,747 3,592,364 3,735,606
Internal Services 2,470,490 2,339,058 2,245,897
Total Expenses 7,393,237 5,931,422 5,981,503
     
Revenues
Miscellaneous revenues - 315 3,735
Revenues earned on behalf of Government - (315) (3,735)
Total Revenues - - -
Net cost of operations before government funding and transfers 7,393,237 5,931,422 5,981,503
Government funding and transfers
Net cash provided by Government 7,056,689 5,568,302 4,942,135
Change in due from Consolidated Revenue Fund 232,291 73,745 384,004
Services provided without charge by other government departments (note 9) 515,935 611,641 542,800
Net cost (revenue) of operations after government funding and transfers (411,678) (322,266) 112,564
Net financial position - Beginning of year (732,524) (523,616) (411,052)
Net financial position - End of year (320,846) (201,350) (523,616)


Segmented information (note 10)

The accompanying notes form an integral part of these financial statements.

 

Statement of Change in Net Debt

For the year ended March 31

Office of the Public Sector Integrity Commissioner of Canada

(in dollars) Planned
Results
(note 2)
2012
2012 Restated
(note 11)
2011
Net cost (revenue) of operations after government funding and transfers (411,678) (322,266) 112,564
Change due to tangible capital assets
Acquisition of tangible capital assets 455,000 228,313 30,128
Amortization of tangible capital assets (30,677) (30,143) (24,843)
Net loss on disposal of tangible capital assets - - (2,591)
Total change due to tangible capital assets 424,323 198,170 2,694
Change due to prepaid expenses - 184 100
Net increase (decrease) in net debt 12,645 (123,912) 115,358
Net debt - Beginning of year 842,006 630,831 515,473
Net debt - End of year 854,651 506,919 630,831


The accompanying notes form an integral part of these financial statements.

 

Statement of Cash Flow

For the year ended March 31

Office of the Public Sector Integrity Commissioner of Canada

(in dollars) 2012 Restated
(note 11)
2011
Operating Activities    
Net cost of operations before government funding and transfers 5,931,422 5,981,503
     
Non-cash items:    
Amortization of tangible capital assets (note 7) (30,143) (24,843)
Services provided without charge by other government departments (note 9) (611,641) (542,800)
Net loss on disposal of tangible capital assets - (2,591)
     
Variations in Statement of Financial Position:    
Increase (decrease) in accounts receivable and advances 62,322 (108,293)
Increase in prepaid expenses 184 100
Increase in accounts payable and accrued liabilities (140,755) (267,469)
Increase in vacation pay and compensatory leave (24,700) (10,900)
Decrease (increase) in employee future benefits 153,300 (112,700)
Cash used in operating activities 5,339,989 4,912,007
     
Capital activities    
Acquisitions of tangible capital assets (note 7) 228,313 30,128
Cash used in capital activities 228,313 30,128
     
Net cash provided by Government of Canada 5,568,302 4,942,135


The accompanying notes form an integral part of these financial statements.

 

 

Notes to the Financial Statements

Office of the Public Sector Integrity Commissioner of Canada

1. Authority and objectives

The Office of the Public Sector Integrity Commissioner of Canada (the Office) was created under the Public Servants Disclosure Protection Act, which came into force on April 15, 2007. The Office is established under the authority of Schedule I.1 of the Financial Administration Act and is funded through annual appropriations. The Commissioner is accountable for, and reports directly to Parliament on the results achieved.

The Office has the mandate to establish a safe, confidential mechanism for public servants or members of the public to disclose potential wrongdoing in the public sector. The Office also protects the public servants from reprisal for making such disclosures or participating in investigations.

Disclosure and Reprisal Management Program

To provide advice to federal public sector employees and members of the public who are considering making a disclosure and to accept, investigate and report on disclosures of information concerning possible wrongdoing. Based on this activity, the Public Sector Integrity Commissioner will exercise exclusive jurisdiction over the review, conciliation and settlement of complaints of reprisal, including making applications to the Public Servants Disclosure Protection Tribunal to determine if reprisals have taken place and to order appropriate remedial and disciplinary action.

Internal Services

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. These groups 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; Acquisition Services; and Travel and Other Administrative Services. Internal Services include only those activities and resources that apply across an organization and not to 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:

a) Parliamentary authorities

The Office 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 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 Statement of Operations and Net Financial Position and the Statement of Change in Net Debt are the amounts reported in the future-oriented financial statements included in the 2011-12 Report on Plans and Priorities.

b) Net Cash Provided by Government

The Office 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 Government is the difference between all cash receipts and all cash disbursements, including transactions between departments of the Government.

c) Due from the CRF

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 authorities to discharge its liabilities.

d) Revenues

  • Miscellaneous revenues are accounted for in the period in which the underlying transaction or event that gave rise to the revenue takes place.
  • Revenues that are non-respendable are not available to discharge the Office's liabilities. While the Commissioner is expected to maintain accounting control, he 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.


e) Expenses

Expenses are recorded on the accrual basis:

  • Transfer payments are recorded as expenses when authorization for the payment exists and the recipient has met the eligibility criteria or the entitlements established for the transfer payment program.
  • 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 and audit services are recorded as operating expenses at their estimated cost.


f) 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 Office obligation to the Plan. 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.
  • 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.

g) 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.

h) 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. 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
Informatics hardware 3 to 5 years
Informatics software 3 to 5 years
Other equipment 1 to 15 years
Leasehold improvements Lesser of the remaining term of the lease or useful life of the improvement

Assets under construction 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.

i) 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 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 Office receives 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 net cost of operations to current year authorities used

(in dollars) 2012 Restated
(note 11)
2011
Net cost of operations before government funding and transfers 5,931,422 5,981,503
     
Adjustments for items affecting net cost of operations but not affecting authorities:    
Add (Less):    
Services provided without charge by other government departments (note 9) (611,641) (542,800)
Amortization of tangible capital assets (note 7) (30,143) (24,843)
Net loss on disposal of tangible capital assets - (2,591)
Increase in vacation pay and compensatory leave (24,700) (10,900)
Decrease (increase) in employee future benefits 153,300 (112,700)
Adjustments to previous year's expenses 19,128 5,801
  (494,056) (688,033)
Adjustments for items not affecting net cost of operations but affecting authorities:    
Add (Less):    
Acquisition of tangible capital assets (note 7) 228,313 30,128
Increase in prepaid expenses 184 100
  228,497 30,228
     
Current year authorities used 5,665,863 5,323,698


b) Authorities provided and used

(in dollars) 2012 Restated
(note 11)
2011
Authorities provided:    
Vote 50 - Program expenditures 6,904,617 6,347,959
Statutory amounts - Contributions to employee benefits plan 473,096 507,555
Less:    
Lapsed authorities (1,711,850) (1,531,816)
Current year authorities used 5,665,863 5,323,698

4. Accounts payable and accrued liabilities

(in dollars) 2012 Restated
(note 11)
2011
Accounts payable - Other government departments and agencies 80,412 53,708
Accounts receivable - external parties 360,170 316,892
440,582 370,600
Accrued salaries 154,876 84,103
  595,458 454,703

5. Employee future benefits

(a) Pension benefits

The Office'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 Plans benefits and they are indexed to inflation.

Both the employees and the Office contribute to the cost of the Plan. The 2011-12 expense amounts to $340,156 ($356,303 in 2010-11), which represents approximately 1.8 times (1.9 times in 2010-11) 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 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.

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.

Information about the severance benefits, measured as at March 31, is as follows:

(in dollars) 2012 Restated
(note 11)
2011
Accrued benefit obligation, beginning of year 521,900 409,200
Expense for the year 83,354 252,330
Benefits paid during the year (236,654) (139,630)
Accrued benefit obligation, end of year 368,600 521,900

6. Accounts receivable and advances

(in dollars) 2012 Restated
(note 11)
2011
Accounts receivable - Other government departments and agencies 99,640 32,630
Accounts receivable - External parties 3,681 8,369
Advance - petty cash 1,000 1,000
  104,321 41,999

7. Tangible capital assets

Cost
(in dollars)
Opening
Balance

Acquisitions

Disposals
and
Write-Offs

Closing
Balance

Informatics hardware

35,489

29,100

-

64,589

Informatics software

33,295

-

-

33,295

Other equipment

22,758

19,759

-

42,517

Leasehold improvements

83,375

152,068

-

235,443

Assets under construction

-

27,386

-

27,386

 

174,917

228,313

-

403,230

 

Accumulated amortization
(in dollars)
Opening
Balance

Amortization

Disposals
and
Write-Offs

Closing
Balance

Informatics hardware

3,860

7,641

-

11,501

Informatics software

6,659

6,659

-

13,318

Other equipment

12,099

3,457

-

15,556

Leasehold improvements

45,184

12,386

-

57,570

 

67,802

30,143

-

97,945

 

Net book value
(in dollars)
Restated
(note 11)
2011
2012
Informatics hardware 31,629 53,088
Informatics software 26,636 19,977
Other equipment 10,659 26,961
Leasehold improvements 38,191 177,873
Assets under construction - 27,386
  107,115 305,285

8. Contractual Obligations

The nature of the Office's activities can result in some large multi-year contracts and obligations whereby the Office 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:

(in dollars) Acquisitions of
goods and
services
Operating leases  Total
2013 531,754 129,314 661,068
2014 431,754 127,385 559,139
2015 167,939 128,734 296,673
2016 - 128,884 128,884
2017 - 98,206 98,206

9. 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. In addition, the Office has shared service agreements with other government departments related to the provision of Finance, Human Resources, Administration and Information Technology services. The expenses are $559,438 in 2011-12 ($509,401 in 2010-11). 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, the employer’s contribution to the health and dental insurance plans and audit services. These services provided without charge have been recorded in the Office’s Statement of Operations and Net Financial Position as follows:

(in dollars) 2012 Restated
(note 11)
2011
Accommodation 263,831 261,500
Employer's contribution to the health and dental insurance plans 256,810 203,300
Audit services 91,000 78,000
  611,641 542,800

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 Works and Government Services Canada are not included in the Office’s Statement of Operations and Net Financial Position.

b) Other transactions with related parties

The Office incurred expenses of $1,347,437 in 2011-12 ($1,398,726 in 2010-11) from transactions in the normal course of business with other Government departments, agencies and Crown corporations. These expenses exclude common services received without charge, which are already disclosed in a).

10. Segmented Information

Presentation by segment is based on the Office's program activity 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 activities, by major object of expense and by major type of revenue. The segment results for the period are as follows:

(in dollars) Disclosure and
Reprisal
Management
Program
Internal
Services
2012 Restated
(note 11)
2011
Transfer payments
Individuals 15,438 - 15,438 -
Total transfer payments 15,438 - 15,438 -
Operating expenses        
Salaries and employee benefits 2,738,645 998,782 3,737,427 3,872,743
Professional and special services 376,162 1,009,509 1,385,671 1,462,532
Accommodation 195,932 74,556 270,488 261,500
Equipment expenses 94,882 86,028 180,910 84,351
Information 48,545 52,098 100,643 81,427
Travel 29,290 7,307 36,597 59,839
Communication 22,331 14,270 36,601 41,531
Utilities, materials and supplies 56,551 8,031 64,582 39,215
Repair and maintenance - 43,737 43,737 26,421
Amortization of tangible capital assets - 30,143 30,143 24,843
Rentals 14,588 14,597 29,185 24,510
Net loss on disposal of tangible capital assets - - - 2,591
Total operating expenses 3,576,926 2,339,058 5,915,984 5,981,503
 
Total Expenses 3,592,364 2,339,058 5,931,422 5,981,503
Revenues
Miscellaneous revenues 285 30 315 3,735
Revenues earned on behalf of Government (285) (30) (315) (3,735)
Total Revenues - - - -
Net cost of operations 3,592,364 2,339,058 5,931,422 5,981,503

11. Accounting changes

During 2011, amendments were made to Treasury Board Accounting Standard 1.2—Departmental and Agency Financial Statements to improve financial reporting by government departments and agencies. The amendments are effective for financial reporting of fiscal years ending March 31, 2012, and later. The significant changes to the Office’s financial statements are described below. These changes have been applied retroactively, and comparative information for 2010-11 has been restated.

Net debt (calculated as liabilities less financial assets) is now presented in the Statement of Financial Position. Accompanying this change, the Office now presents a Statement of Change in Net Debt and no longer presents a Statement of Equity.

Revenue and related accounts receivable are now presented net of non-respendable amounts in the Statement of Operations and Net Financial Position and Statement of Financial Position. The effect of this change was to increase the net cost of operations before government funding and transfers by $315 for 2012 ($3,735 for 2011).

Government funding and transfers, as well as the credit related to services provided without charge by other government departments, are now recognized in the Statement of Operations and Net Financial Position below “Net cost of operations before government funding and transfers.” In previous years, the Office recognized these transactions directly in the Statement of Equity of Canada. The effect of this change was to decrease the net cost of operations after government funding and transfers by $6,253,688 for 2012 ($5,868,939 for 2011).

(in dollars)
2011
As previously
stated
Effect of
change
 2011
Restated
Statement of Operations and Net Financial Position
Net cost of operations before government funding and transfers 5,977,768 3,735 5,981,503
Government funding and transfers
Net cash provided by Government - 4,942,135 4,942,135
Change in due from Consolidated Revenue Fund - 384,004 384,004
Services provided without charge by other government departments - 542,800 542,800

12. Comparative information

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

 

2015-10-21