Financial Statements for the period ended March 31, 2017
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, 2017, and all information contained in these statements rests with the management of the Canadian Transportation Agency (the Agency). 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 Agency’s financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in the Agency’s Departmental Results 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 and through communication programs aimed at ensuring that regulations, policies, standards, and managerial authorities are understood throughout the Agency 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 on-going process to identify key risks, to assess effectiveness of associated key controls, and to make any necessary adjustments.
The Agency is subject to periodic Core Control Audits performed by the Office of the Comptroller General (OCG) and will use the results of such audits to comply with the Treasury Board Policy on Internal Control.
A Core Control Audit was performed in 2014-2015 by the OCG for transactions completed in 2013-2014. The Audit Report and related Management Action Plan are posted on the Agency's web site at: https://www.otc-cta.gc.ca/eng/corporate-reports
The financial statements of the Agency have not been audited.
Scott Streiner
Chair and Chief Executive Officer
Gatineau, Canada
September 1st, 2017
Elizabeth C. Barker
A/Chief Financial Officer
Gatineau, Canada
September 1st, 2017
Statement of Financial Position (Unaudited) as at March 31 (in dollars)
2017 | 2016 | |
---|---|---|
Liabilities | ||
Accounts payable and accrued liabilities (note 4) | $2,594,454 | $2,459,375 |
Vacation pay and compensatory leave | 1,061,763 | 953,096 |
Employee future benefits (note 5) | 1,008,661 | 1,341,819 |
Total liabilities | 4,664,878 | 4,754,290 |
Financial assets | ||
Due from Consolidated Revenue Fund | 2,015,430 | 2,200,648 |
Accounts receivable and advances (note 6) | 726,666 | 323,084 |
Total gross financial assets | 2,742,096 | 2,523,732 |
Financial assets held on behalf of Government | ||
Accounts receivable and advances (note 6) | (62,266) | (13,122) |
Total financial assets held on behalf of Government | (62,266) | (13,122) |
Total net financial assets | 2,679,830 | 2,510,610 |
Agency net debt | 1,985,048 | 2,243,680 |
Non-financial assets | ||
Prepaid expenses | 100,620 | 72,688 |
Inventory | 25,655 | 31,584 |
Tangible capital assets (note 7) | 528,654 | 704,756 |
Total non-financial assets | 654,929 | 809,028 |
Agency net financial position | $(1,330,119) | $(1,434,652) |
Contractual obligations (note 8)
The accompanying notes form an integral part of these financial statements.
Scott Streiner
Chair and Chief Executive Officer
Gatineau, Canada
September 1st, 2017
Elizabeth C. Barker
A/Chief Financial Officer
Gatineau, Canada
September 1st, 2017
Statement of Operations and Agency Net Financial Position (Unaudited) for the Year Ended March 31 (in dollars)
2017 Planned Results |
2017 | 2016 | |
---|---|---|---|
Expenses | |||
Economic regulation | $13,223,356 | $12,254,620 | $12,814,318 |
Adjudication and alternative dispute resolution | 10,749,129 | 10,236,220 | 11,696,677 |
Internal services | 8,336,706 | 8,393,538 | 8,116,182 |
Total expenses | 32,309,191 | 30,884,378 | 32,627,177 |
Revenues | |||
Revenues from fines | 130,000 | 106,500 | 57,750 |
Sales of goods and services | - | 75 | 90 |
Miscellaneous revenues | 3,330 | 2,867 | 1,998 |
Revenues earned on behalf of Government | (133,330) | (109,442) | (59,838) |
Total revenues | - | - | - |
Net cost of operations before government funding and transfers | $32,309,191 | $30,884,378 | $32,627,177 |
Government funding and transfers | 2017 | 2016 |
---|---|---|
Net cash provided by Government | $27,149,799 | $29,272,223 |
Change in due from Consolidated Revenue Fund | (185,218) | (1,163,647) |
Services provided without charge by other government departments (note 9) | 4,024,330 | 4,119,905 |
Transfer of the transition payments for implementing salary payments in arrears | - | (8,303) |
Net cost of operations after government funding and transfers | (104,533) | 406,999 |
Agency net financial position - Beginning of year | (1,434,652) | (1,027,653) |
Agency net financial position - End of year | $(1,330,119) | $(1,434,652) |
Segmented information(note 10)
The accompanying notes form an integral part of these financial statements.
Statement of Change in Agency Net Debt (Unaudited) for the Year Ended March 31 (in dollars)
2017 | 2016 | |
---|---|---|
Net cost of operations after government funding and transfers | $(104,533) | $406,999 |
Change due to tangible capital assets | ||
Acquisition of tangible capital assets | 40,875 | 199,650 |
Amortization of tangible capital assets | (216,977) | (326,755) |
Proceeds from disposal of tangible capital assets | - | (13) |
Net (loss) or gain on disposal of tangible capital assets including adjustments | - | (1,662) |
Total change due to tangible capital assets | (176,102) | (128,780) |
Change due to inventories | (5,929) | (2,515) |
Change due to prepaid expenses | 27,932 | 10,968 |
Net increase (decrease) in Agency net debt | (258,632) | 286,672 |
Agency net debt - Beginning of year | 2,243,680 | 1,957,008 |
Agency net debt - End of year | $1,985,048 | $2,243,680 |
The accompanying notes form an integral part of these financial statements.
Statement of Cash Flows (Unaudited) for the Year Ended March 31 (in dollars)
2017 | 2016 | |
---|---|---|
Operating activities | ||
Net cost of operations before government funding and transfers | $30,884,378 | $32,627,177 |
Non-cash items: | ||
Amortization of tangible capital assets | (216,977) | (326,755) |
Gain (loss) on disposal of tangible capital assets | - | (1,662) |
Services provided without charge by other government departments (note 9) | (4,024,330) | (4,119,905) |
Transition payments for implementing salary payments in arrears | - | 8,303 |
Variations in Statement of Financial Position: | ||
Increase (decrease) in accounts receivable and advances | 354,438 | (30,928) |
Increase (decrease) in prepaid expenses | 27,932 | 10,968 |
Increase (decrease) in inventory | (5,929) | (2,515) |
Decrease (increase) in accounts payable and accrued liabilities | (135,079) | 1,049,199 |
Decrease (increase) in vacation pay and compensatory leave | (108,667) | (230,707) |
Decrease (increase) in employee future benefits | 333,158 | 89,411 |
Cash used in operating activities | 27,108,924 | 29,072,586 |
Capital investment activities: | ||
Acquisitions of tangible capital assets | 40,875 | 199,650 |
Proceeds from disposal of tangible capital assets | - | (13) |
Cash used in capital investment activities | 40,875 | 199,637 |
Net cash provided by Government of Canada | $27,149,799 | $29,272,223 |
The accompanying notes form an integral part of these financial statements.
Notes to the Financial Statements (Unaudited) for the Year Ended March 31 (in dollars)
1. Authority and objectives
The Agency was established on July 1st, 1996, under the Canada Transportation Act (the Act), (S.C. 1996, c. 10), as the continuation of the National Transportation Agency. Under the Act and related legislation, it has various powers to help implement the federal government’s transportation policy.
The Agency is an independent, quasi-judicial tribunal and regulator with the powers of a superior court. It makes decisions and determinations on a wide range of matters within the federal transportation system under the authority of Parliament, as set out in the Act and other legislation. The Agency exercises its powers through its Members, which includes the Chair and Chief Executive Officer (CEO), who are appointed by the Governor-in-Council.
The Agency has three core mandates:
- To help ensure that the national transportation system runs efficiently and smoothly in the interests of all Canadians: those who work and invest in it; the producers, shippers, travellers and businesses who rely on it; and the communities where it operates.
- To protect the human right of persons with disabilities to an accessible transportation network.
- To provide consumer protection for air passengers.
To help advance these mandates, the Agency has three tools at its disposal:
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Rule-making: The Agency develops and applies ground rules that establish the rights and responsibilities of transportation service providers and users and that level the playing field among competitors. These rules can take the form of binding regulations or less formal guidelines, codes of practice or interpretation notes.
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Dispute resolution: The Agency resolves disputes that arise between transportation providers on the one hand and their clients and neighbours on the other, using a range of tools from facilitation and mediation to arbitration and adjudication.
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Information provision: The Agency provides information on the transportation system, the rights and responsibilities of transportation providers and users, and its legislation and services.
The Agency's mandate is achieved through three programs:
Program | Expected Result |
---|---|
Economic Regulation |
|
Adjudication and Alternative Dispute Resolution |
|
Internal 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:
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Parliamentary authorities – The Agency is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the Agency 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 Agency 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 Agency Net Financial Position are the amounts reported in the Future-oriented Statement of Operations included in the 2016-2017 Report on Plans and Priorities. Planned results are not presented in the “Government funding and transfers” section of the Statement of Operations and Agency Net Financial Position and in the Statement of Change in Agency Net Debt because these amounts were not included in the 2016-2017 Report on Plans and Priorities.
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Net Cash Provided by Government – The Agency operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Agency is deposited to the CRF, and all cash disbursements made by the Agency 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.
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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 Agency is entitled to draw from the CRF without further appropriations to discharge its liabilities.
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Revenues:
-
Revenues from regulatory fees are recognized in the accounts based on the services provided in the year.
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Miscellaneous revenues are accounted for in the period in which the underlying transaction or event that gave rise to the revenue takes place.
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Revenues that are non-respendable are not available to discharge the Agency's liabilities. While the Chair and CEO 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.
-
-
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, legal services and workers' compensation are recorded as operating expenses at their estimated cost.
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- Employee future benefits
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Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government. The Agency's contributions to the Plan are charged to expenses in the year incurred and represent the total Agency obligation to the Plan. The Agency’s responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognised in the financial statements of the Government of Canada, as the Plan’s sponsor.
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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.
-
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Accounts receivables are stated at the lower of cost and net recoverable value. A valuation allowance is recorded for accounts receivable where recovery is considered uncertain.
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Inventory – Inventory consists of brochures held for future program delivery and not intended for resale. Inventory is valued at cost using the average cost method. If there is no longer any service potential, obsolete inventory is written off.
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Tangible capital assets – All tangible capital assets having an initial cost of $10,000 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 Machinery and equipment 7 years Computer hardware 5 years Computer software 3 years Furniture 10 years Vehicles 7 years -
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 Agency receives most of its funding through annual Parliamentary authorities. Items recognized in the Statement of Operations and Agency Net Financial Position in one year may be funded through Parliamentary authorities in prior, current or future years. Accordingly, the Agency 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
2017 | 2016 | |
---|---|---|
Net cost of operations before government funding and transfers | $30,884,378 | $32,627,177 |
Adjustments for items affecting net cost of operations but not affecting authorities: | ||
Amortization of tangible capital assets | (216,977) | (326,755) |
Gain (loss) on disposal of tangible capital assets | - | (1,662) |
Services provided without charge by other government departments | (4,024,330) | (4,119,905) |
Decrease (increase) in vacation pay and compensatory leave | (108,667) | (230,707) |
Decrease (increase) in employee future benefits | 333,158 | 89,411 |
Refunds of prior years' expenditures | 6,303 | 280 |
Total items affecting net cost of operations but not affecting authorities | (4,010,513) | (4,589,338) |
Adjustment for items not affecting net cost of operations but affecting authorities: | ||
Acquisitions of tangible capital assets | 40,875 | 199,650 |
Proceeds from disposal of tangible capital assets | - | (13) |
Transition payments for implementing salary payments in arrears | - | 8,303 |
Increase (decrease) in other advances | 11,334 | - |
Increase (decrease) in inventory | (5,929) | (2,515) |
Increase (decrease) in prepaid expenses | 27,932 | 10,968 |
Total items not affecting net cost of operations but affecting authorities | 74,212 | 216,393 |
Current year authorities used | $26,948,077 | $28,254,232 |
b) Authorities provided and used
2017 | 2016 | |
---|---|---|
Authorities provided: | ||
Vote 25: Operating expenditures | $25,217,735 | $25,840,718 |
Statutory amounts | 3,078,589 | 3,231,257 |
Less: | ||
Lapsed: Operating | (1,348,247) | (817,743) |
Current year authorities used | $26,948,077 | $28,254,232 |
4. Accounts payable and accrued liabilities
The following table presents details of the Agency’s accounts payable and accrued liabilities:
2017 | 2016 | |
---|---|---|
Accounts payable - Other government departments and agencies | $72,799 | $85,074 |
Accounts payable - External parties | 747,634 | 771,918 |
Total accounts payable | 820,433 | 856,992 |
Accrued liabilities | 1,774,021 | 1,602,383 |
Total accounts payable and accrued liabilities | $2,594,454 | $2,459,375 |
5. Employee future benefits
a) Pension benefits
The Agency's employees participate in the public service pension plan (the “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 Plan benefits and they are indexed to inflation.
Both the employees and the Agency 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 December 31, 2012 and Group 2 relates to members joining the Plan as of January 1, 2013. Each group has a distinct contribution rate.
The 2016-2017 expense amounts to $2,144,853 ($2,227,297 in 2015-2016). For Group 1 members, the expense represents approximately 1.12 times (1.25 times in 2015-2016) the employee contributions and, for Group 2 members, approximately 1.08 times (1.24 times in 2015-2016) the employee contributions.
The Agency'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
Severance benefits provided to the Agency’s employees were previously based on an employee’s eligibility, years of service and salary at termination of employment. However, since 2011 the accumulation of severance benefits for voluntary departures progressively ceased for substantially all employees. Employees subject to these changes were given the option to be paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits upon departure from the public service. By March 31, 2017, substantially all settlements for immediate cash out were completed. Severance benefits are unfunded and, consequently, the outstanding obligation will be paid from future authorities.
The changes in the obligations during the year were as follows:
2017 | 2016 | |
---|---|---|
Accrued benefit obligation - Beginning of year | $1,341,819 | $1,431,230 |
Expense for the year | (218,885) | 119,281 |
Benefits paid during the year | (114,273) | (208,692) |
Accrued benefit obligation - End of year | $1,008,661 | $1,341,819 |
6. Accounts receivable and advances
The following table presents details of the Agency’s accounts receivable and advances balances:
2017 | 2016 | |
---|---|---|
Receivables - Other government departments and agencies | $664,400 | $309,962 |
Receivables - External parties | 62,266 | 13,122 |
Gross accounts receivable | 726,666 | 323,084 |
Accounts receivable held on behalf of Government | (62,266) | (13,122) |
Net accounts receivable | $664,400 | $309,962 |
7. Tangible capital assets
Capital Asset Class | Opening Balance | Acquisitions | Disposals and Write-offs |
Closing Balance |
---|---|---|---|---|
Machinery and equipment | $105,746 | $- | $- | $105,746 |
Computer hardware | 1,517,416 | 40,875 | - | 1,558,291 |
Computer software | 4,038,405 | - | - | 4,038,405 |
Furniture | 665,441 | - | - | 665,441 |
Vehicles | 24,285 | - | - | 24,285 |
Total | $6,351,293 | $40,875 | $- | $6,392,168 |
Capital Asset Class | Opening Balance |
Amortization | Disposals and Write-offs |
Closing Balance |
---|---|---|---|---|
Machinery and equipment | $105,746 | $- | $- | $105,746 |
Computer hardware | 1,184,959 | 119,341 | - | 1,304,300 |
Computer software | 3,850,626 | 55,176 | - | 3,905,802 |
Furniture | 498,268 | 38,990 | - | 537,258 |
Vehicles | 6,938 | 3,470 | - | 10,408 |
Total | $5,646,537 | $216,977 | $- | $5,863,514 |
Capital Asset Class | 2017 | 2016 |
---|---|---|
Machinery and equipment | $- | $- |
Computer hardware | 253,991 | 332,457 |
Computer software | 132,603 | 187,779 |
Furniture | 128,183 | 167,173 |
Vehicles | 13,877 | 17,347 |
Total | $528,654 | $704,756 |
8. Contractual obligations
The nature of the Agency’s activities can result in some large multi-year contracts and obligations whereby the Agency will be obligated to make future payments when the services/goods are received. Significant contractual obligations that can be reasonably estimated are summarized as follows:
2018 | 2019 | 2020 | 2021 | 2022 and thereafter |
Total | |
---|---|---|---|---|---|---|
Professional and special services | $302,756 | $42,268 | $3,040 | $1,000 | $1,000 | $350,064 |
Other goods and services | 245,007 | 72,818 | 8,249 | 5,175 | - | 331,249 |
Software maintenance agreements | 90,633 | 57,789 | 8,534 | 8,534 | - | 165,490 |
Operating leases and rental of storage | 54,069 | 56,110 | 53,654 | 46,738 | 45,000 | 255,571 |
Total | $692,465 | $228,985 | $73,477 | $61,447 | $46,000 | $1,102,374 |
9. Related party transactions
The Agency is related, as a result of common ownership, to all government departments, agencies, and Crown corporations. The Agency enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, the Agency 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 Agency received services without charge from certain common service organizations, related to accommodation, the employer's contribution to the health and dental insurance plans, legal services and workers' compensation coverage. These services provided without charge have been recorded in the Statement of Operations and Agency Net Financial Position as follows:
2017 | 2016 | |
---|---|---|
Accommodation | $2,142,578 | $2,316,761 |
Employer's contribution to the health and dental insurance plans | 1,875,710 | 1,792,623 |
Worker's compensation | 6,042 | 6,639 |
Legal services | - | 4,152 |
Total | $4,024,330 | $4,119,905 |
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 Services and Procurement Canada (PSPC) and audit services provided by the Office of the Auditor General are not included in the Agency's Statement of Operations and Agency Net Financial Position.
b) Other transactions with related parties
2017 | 2016 | |
---|---|---|
Expenses - Other government departments and agencies | $3,941,471 | $4,035,397 |
Revenues - Other government departments and agencies | $- | $- |
Total | $3,941,471 | $4,035,397 |
Expenses and revenues disclosed in (b) exclude common services provided without charges, which are already disclosed in (a).
10. Segmented information
Presentation by segment is based on the Agency'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:
Economic Regulation |
Adjudication and Alternative Dispute Resolution |
Internal Services |
Total 2017 | Total 2016 | |
---|---|---|---|---|---|
Operating expenses | |||||
Salaries and employee benefits | $10,662,535 | $8,203,900 | $6,028,730 | $24,895,165 | $25,758,761 |
Accommodation | 923,454 | 649,434 | 569,690 | 2,142,578 | 2,316,759 |
Professional and special services | 363,046 | 630,975 | 722,990 | 1,717,011 | 2,671,394 |
Rentals | 36,730 | 113,875 | 471,761 | 622,366 | 512,364 |
Transportation and telecommunication | 190,706 | 227,751 | 152,721 | 571,178 | 471,733 |
Information | 17,872 | 206,731 | 140,292 | 364,895 | 228,256 |
Amortization of tangible capital assets | 18,105 | 98,598 | 100,274 | 216,977 | 326,755 |
Machinery and equipment | 6,070 | 35,682 | 152,322 | 194,074 | 110,322 |
Utilities, materials and supplies | 34,752 | 59,251 | 15,699 | 109,702 | 132,745 |
Repair and maintenance | 1,018 | 6,633 | 35,535 | 43,186 | 92,661 |
Other | 332 | 3,390 | 3,524 | 7,246 | 5,427 |
Total expenses | 12,254,620 | 10,236,220 | 8,393,538 | 30,884,378 | 32,627,177 |
Revenues | |||||
Revenues from fines | 106,500 | - | - | 106,500 | 57,750 |
Sales of goods and services | - | 15 | 60 | 75 | 90 |
Miscellaneous revenues | 617 | - | 2,250 | 2,867 | 1,998 |
Revenues earned on behalf of Government | (107,117) | (15) | (2,310) | (109,442) | (59,838) |
Total revenues | - | - | - | - | - |
Net cost of operations before government funding and transfers | $12,254,620 | $10,236,220 | $8,393,538 | $30,884,378 | $32,627,177 |
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