2018-2019 Financial Statements—Text equivalent
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2018-2019 Financial Statements
Statement of Financial Position (Unaudited)
As at March 31
- Liabilities
- Accounts payable and accrued liabilities (Note 4)
- 2019: $15,302
- 2018: $12,157
- Vacation pay and compensatory leave
- Deferred revenue (Note 5)
- Employee future benefits (Note 6)
- Total net liabilities
- 2019: $23,447
- 2018: $21,529
- Financial assets
- Due from Consolidated Revenue Fund
- 2019: $15,701
- 2018: $12,325
- Accounts receivable and advances (Note 7)
- Total net financial assets
- 2019: $16,768
- 2018: $13,625
- Departmental net debt
- Non-financial assets
- Tangible capital assets (Note 8)
- 2019: $95,743
- 2018: $91,026
- Prepaid expenses
- Collections (Note 9)
- Total non-financial assets
- 2019: $96,419
- 2018: $91,477
- Departmental net financial position
- 2019: $89,740
- 2018: $83,573
The accompanying notes form an integral part of these financial statements.
Return to Table 1
Statement of Operations and Departmental Net Financial Position (Unaudited)
For the Year Ended March 31
(in thousands of dollars)
- Expenses
- Strategic Outcomes
- Development of disposition authorizations
- 2019 Planned Results: $0
- 2019: $0
- 2018: $4,127
- Collaboration in the management of government records
- 2019 Planned Results: $0
- 2019: $0
- 2018: $3,844
- Documentation of Canadian society
- 2019 Planned Results: $0
- 2019: $0
- 2018: $15,754
- Stewardship of documentary heritage
- 2019 Planned Results: $0
- 2019: $0
- 2018: $36,961
- Access to documentary heritage
- 2019 Planned Results: $0
- 2019: $0
- 2018: $42,732
- Core Responsibilities
- Acquiring and preserving documentary heritage
- 2019 Planned Results: $71,868
- 2019: $65,374
- 2018: $0
- Providing access to documentary heritage
- 2019 Planned Results: $27,656
- 2019: $32,762
- 2018: $0
- Internal services
- 2019 Planned Results: $38,663
- 2019: $43,363
- 2018: $39,516
- Total expenses
- 2019 Planned Results: $138,187
- 2019: $141,499
- 2018: $142,934
- Revenues
- Sales of goods and information products
- 2019 Planned Results: $215
- 2019: $198
- 2018: $190
- Gain on disposal of non-capital assets
- 2019 Planned Results: $20
- 2019: $4
- 2018: $11
- Miscellaneous revenues
- 2019 Planned Results: $270
- 2019: $1,445
- 2018: $263
- Revenues earned on behalf of Government
- 2019 Planned Results: $-75
- 2019: $-44
- 2018: $-59
- Total revenues
- 2019 Planned Results: $430
- 2019: $1,603
- 2018: $405
- Net cost of operations before government funding and transfers
- 2019 Planned Results: $137,757
- 2019: $139,896
- 2018: $142,529
- Government funding and transfers
- Net cash provided by Government of Canada
- 2019: $121,946
- 2018: $125,997
- Change in due from Consolidated Revenue Fund
- Services provided without charge by other government departments (Note 10)
- 2019: $20,736
- 2018: $21,155
- Transfer of assets and liabilities from (to) other government departments (Note 11)
- Net cost of operations after government funding and transfers
- 2019: $-6,167
- 2018: $-4,071
- Departmental net financial position—beginning of year
- 2019: $83,573
- 2018: $79,502
- Departmental net financial position—end of year
- 2019: $89,740
- 2018: $83,573
Segmented information (Note 12)
The accompanying notes form an integral part of these financial statements.
Return to Table 2
Statement of Change in Departmental Net Debt (Unaudited)
For the Year Ended March 31
(in thousands of dollars)
- Net cost of operations after government funding and transfers
- 2019: $-6,167
- 2018: $-4,071
- Change due to tangible capital assets (Note 8)
- Acquisition of tangible capital assets
- 2019: $9,341
- 2018: $11,403
- Amortization of tangible capital assets
- 2019: $-4,624
- 2018: $-4,624
- Net (loss) gain on disposal and write-off of tangible capital assets including adjustments
- 2019: $0
- 2018: loss of $575
- Transfer between government departments
- Total change due to tangible capital assets
- Change due to prepaid expenses
- Net increase (decrease) in departmental net debt
- 2019: decrease of $1,225
- 2018: increase of $1,671
- Departmental net debt—beginning of year
- Departmental net debt—end of year
The accompanying notes form an integral part of these financial statements.
Return to Table 3
Statement of Cash Flows (Unaudited)
For the Year Ended March 31
(in thousands of dollars)
- Operating activities
- Net cost of operations before government funding and transfers
- 2019: $139,896
- 2018: $142,529
- Non-cash items:
- Amortization of tangible capital assets (Note 8)
- 2019: $-4,624
- 2018: $-4,624
- Gain (loss) on disposal and write-off of tangible capital assets
- 2019: $0
- 2018: loss of $575
- Services provided without charge by other government departments (Note 10)
- 2019: $-20,736
- 2018: $-21,155
- Variations in Statement of Financial Position:
- Increase (decrease) in accounts receivable and advances
- 2019: decrease of $233
- 2018: increase of $285
- Increase (decrease) in prepaid expenses
- 2019: increase of $225
- 2018: decrease of $151
- Decrease (increase) in liabilities
- 2019: increase of $1,918
- 2018: increase of $1,724
- Transfer of assets to/from other government departments (Note 11)
- Cash used in operating activities
- 2019: $112,605
- 2018: $114,594
- Capital investing activities
- Acquisitions of tangible capital assets (Note 8)
- 2019: $9,341
- 2018: $11,403
- Cash used in capital investing activities
- 2019: $9,341
- 2018: $11,403
- Net cash provided by the Government of Canada
- 2019: $121,946
- 2018: $125,997
The accompanying notes form an integral part of these financial statements.
Return to Table 4
Notes to the Financial Statements (Unaudited)
For the Year Ended March 31
Note 3: Parliamentary authorities
(a) Reconciliation of net cost of operations to current year authorities used
(in thousands of dollars)
- Net cost of operations before government funding and transfers
- 2019: $139,896
- 2018: $142,529
- Adjustments for items affecting net cost of operations but not affecting authorities:
- Services provided without charge by other government departments
- 2019: $-20,736
- 2018: $-21,155
- Amortization of tangible capital assets
- 2019: $-4,624
- 2018: $-4,624
- Decrease (increase) in employee future benefits
- 2019: decrease of $133
- 2018: increase of $119
- Decrease (increase) in vacation pay and compensatory leave
- 2019: decrease of $119
- 2018: increase of $428
- Bad debt expense
- Refund of previous year's expenditures
- Revenue not available for spending during the fiscal year
- Gain (loss) on disposal and write-off of tangible capital assets
- 2019: $0
- 2018: loss of $575
- Other
- Total items affecting net cost of operations but not affecting authorities
- 2019: $-24,935
- 2018: $-26,514
- Adjustments for items not affecting net cost of operations but affecting authorities:
- Acquisitions of tangible capital assets
- 2019: $9,341
- 2018: $11,403
- Increase (decrease) in prepaid expenses
- 2019: increase of $225
- 2018: decrease of $151
- Other
- Total items not affecting net cost of operations but affecting authorities
- 2019: $9,669
- 2018: $11,402
- Current year authorities used
- 2019: $124,630
- 2018: $127,417
Return to Table 5
Note 3: Parliamentary authorities
(b) Authorities provided and used
(in thousands of dollars)
- Authorities provided:
- Vote 1—Operating expenditures
- 2019: $111,706
- 2018: $108,692
- Vote 5—Capital expenditures
- 2019: $12,827
- 2018: $14,398
- Statutory amounts
- 2019: $10,937
- 2018: $10,894
- Less:
- Authorities available for future years
- Lapsed: Operating
- 2019: $-3,179
- 2018: $-3,072
- Lapsed: Capital
- 2019: $-2,549
- 2018: $-2,821
- Lapsed: Frozen allotments
- Current year authorities used
- 2019: $124,630
- 2018 $127,417
Return to Table 6
Note 4: Accounts payable and accrued liabilities
(in thousands of dollars)
- Accounts payable—Other government departments and agencies
- Accounts payable—External parties
- 2019: $11,829
- 2018: $9,152
- Total accounts payable
- 2019: $14,741
- 2018: $12,100
- Accrued liabilities
- Total accounts payable and accrued liabilities
- 2019: $15,302
- 2018: $12,157
Return to Table 7
Note 5: Deferred revenue
(in thousands of dollars)
- Opening balance
- Amounts received
- Revenues recognized
- Net closing balance
Return to Table 8
Note 6: Employee future benefits
(b) Severance benefits
(in thousands of dollars)
- Accrued benefit obligation—beginning of year
- Expense for the year
- Benefits paid during the year
- Accrued benefit obligation—end of year
Return to Table 9
Note 7: Accounts receivable and advances
(in thousands of dollars)
- Receivables—Other government departments and agencies
- Receivables—External parties
- Employee advances
- Accounts receivable
Return to Table 10
Note 8: Tangible capital assets
Cost
(in thousands of dollars)
- Asset Class
- Cost
- Land
- Opening Balance: $8,475
- Acquisitions: $0
- Adjustments (1): $0
- Disposals and Write-offs: $0
- Closing Balance: $8,475
- Buildings
- Opening Balance: $108,754
- Acquisitions: $0
- Adjustments (1): $2,817
- Disposals and Write-offs: $0
- Closing Balance: $111,571
- Machinery and equipment
- Opening Balance: $644
- Acquisitions: $0
- Adjustments (1): $0
- Disposals and Write-offs: $0
- Closing Balance: $644
- Computer hardware
- Opening Balance: $4,481
- Acquisitions: $157
- Adjustments (1): $0
- Disposals and Write-offs: $0
- Closing Balance: $4,638
- Computer software
- Opening Balance: $15,981
- Acquisitions: $0
- Adjustments (1): $2,887
- Disposals and Write-offs: $0
- Closing Balance: $18,868
- Other equipment
- Opening Balance: $34,395
- Acquisitions: $616
- Adjustments (1): $0
- Disposals and Write-offs: $0
- Closing Balance: $35,011
- Vehicles
- Opening Balance: $604
- Acquisitions: $0
- Adjustments (1): $0
- Disposals and Write-offs: $0
- Closing Balance: $604
- Leasehold improvements
- Opening Balance: $19,139
- Acquisitions: $0
- Adjustments (1): $0
- Disposals and Write-offs: $0
- Closing Balance: $19,139
- Building in progress of construction
- Opening Balance: $10,640
- Acquisitions: $7,171
- Adjustments (1): $-2,817
- Disposals and Write-offs: $0
- Closing Balance: $14,994
- Leasehold improvements in progress of construction
- Opening Balance: $0
- Acquisitions: $0
- Adjustments (1): $0
- Disposals and Write-offs: $0
- Closing Balance: $0
- Software under development
- Opening Balance: $1,490
- Acquisitions: $1,397
- Adjustments (1): $-2,887
- Disposals and Write-offs: $0
- Closing Balance: $0
- Total
- Opening Balance: $204,603
- Acquisitions: $9,341
- Adjustments (1): $0
- Disposals and Write-offs: $0
- Closing Balance: $213,944
- Accumulated Amortization
- Buildings
- Opening Balance: $66,749
- Amortization: $1,863
- Adjustments (1): $0
- Disposals and Write-offs: $0
- Closing Balance: $68,612
- Machinery and equipment
- Opening Balance: $569
- Amortization: $24
- Adjustments (1): $0
- Disposals and Write-offs: $0
- Closing Balance: $593
- Computer hardware
- Opening Balance: $3,841
- Amortization: $117
- Adjustments (1): $0
- Disposals and Write-offs: $0
- Closing Balance: $3,958
- Computer software
- Opening Balance: $15,471
- Amortization: $362
- Adjustments (1): $0
- Disposals and Write-offs: $0
- Closing Balance: $15,833
- Other equipment
- Opening Balance: $22,219
- Amortization: $1,382
- Adjustments (1): $0
- Disposals and Write-offs: $0
- Closing Balance: $23,601
- Vehicles
- Opening Balance: $314
- Amortization: $42
- Adjustments (1): $0
- Disposals and Write-offs: $0
- Closing Balance: $356
- Leasehold improvements
- Opening Balance: $4,414
- Amortization: $834
- Adjustments (1): $0
- Disposals and Write-offs: $0
- Closing Balance: $5,248
- Total
- Opening Balance: $113,577
- Amortization: $4,624
- Adjustments (1): $0
- Disposals and Write-offs: $0
- Closing Balance: $118,201
Return to Table 12
Net Book Value
(in thousands of dollars)
- Land
- Buildings
- 2019: $42,959
- 2018: $42,005
- Machinery and equipment
- Computer hardware
- Computer software
- Other equipment
- 2019: $11,410
- 2018: $12,176
- Vehicles
- Leasehold improvements
- 2019: $13,891
- 2018:$14,725
- Building in progress of construction
- 2019: $14,994
- 2018: $10,640
- Leasehold improvements in progress of construction
- Software under development
- Total
- 2019: $95,743
- 2018: $91,026
Return to Table 13
Note 10: Related party transactions
(a) Common services provided without charge by other government departments
(in thousands of dollars)
- Accommodation
- 2019: $14,310
- 2018: $14,546
- Employer's contribution to the health and dental insurance plans
- Total
- 2019: $20,736
- 2018: $21,155
Return to Table 14
Note 10: Related party transactions
(b) Other transactions with related parties
(in thousands of dollars)
- Expenses—Other government departments and agencies
- 2019: $29,842
- 2018: $29,177
- Revenues—Other government departments and agencies
Return to Table 15
Note 11: Transfer from/to other government departments
(in thousands of dollars)
- Assets
- Transfer of an account receivable
- Total assets transferred to other departments
- Adjustment to the departmental net financial position
Return to Table 16
Note 12: Segmented information
(in thousands of dollars)
- Transfer payments
- 2019
- Acquiring and preserving documentary heritage: $0
- Providing access to documentary heritage: $2,482
- Internal Services: $0
- Total: $2,482
- 2018
- Operating expenses
- Salaries and employee benefits
- 2019
- Acquiring and preserving documentary heritage: $36,647
- Providing access to documentary heritage: $23,630
- Internal Services: $31,297
- Total: $91,574
- 2018
- Accommodation
- 2019
- Acquiring and preserving documentary heritage: $8,690
- Providing access to documentary heritage: $3,110
- Internal Services: $2,510
- Total: $14,310
- 2018
- Professional and special services
- 2019
- Acquiring and preserving documentary heritage: $6,165
- Providing access to documentary heritage: $1,663
- Internal Services: $3,516
- Total: $11,344
- 2018
- Payments in lieu of taxes
- 2019
- Acquiring and preserving documentary heritage: $5,147
- Providing access to documentary heritage: $0
- Internal Services: $0
- Total: $5,147
- 2018
- Rental costs
- 2019
- Acquiring and preserving documentary heritage: $421
- Providing access to documentary heritage: $57
- Internal Services: $3,179
- Total: $3,657
- 2018
- Amortization of tangible capital assets
- 2019
- Acquiring and preserving documentary heritage: $4,102
- Providing access to documentary heritage: $381
- Internal Services: $141
- Total: $4,624
- 2018
- Utilities, materials and supplies
- 2019
- Acquiring and preserving documentary heritage: $2,384
- Providing access to documentary heritage: $206
- Internal Services: $108
- Total: $2,698
- 2018
- Acquisition of machinery and equipment
- 2019
- Acquiring and preserving documentary heritage: $477
- Providing access to documentary heritage: $249
- Internal Services: $1,510
- Total: $2,236
- 2018
- Repair and maintenance
- 2019
- Acquiring and preserving documentary heritage: $830
- Providing access to documentary heritage: $56
- Internal Services: $372
- Total: $1,258
- 2018
- Travel and relocation
- 2019
- Acquiring and preserving documentary heritage: $434
- Providing access to documentary heritage: $407
- Internal Services: $351
- Total: $1,192
- 2018
- Loss on disposal and write-off of tangible capital assets
- 2019
- Acquiring and preserving documentary heritage: $0
- Providing access to documentary heritage: $0
- Internal Services: $0
- Total: $0
- 2018
- Communications services
- 2019
- Acquiring and preserving documentary heritage: $43
- Providing access to documentary heritage: $517
- Internal Services: $287
- Total: $847
- 2018
- Other
- 2019
- Acquiring and preserving documentary heritage: $34
- Providing access to documentary heritage: $4
- Internal Services: $92
- Total: $130
- 2018
- Total operating expenses
- 2019
- Acquiring and preserving documentary heritage: $65,374
- Providing access to documentary heritage: $30,280
- Internal Services: $43,363
- Total: $139,017
- 2018
- Total expenses
- 2019
- Acquiring and preserving documentary heritage: $65,374
- Providing access to documentary heritage: $32,762
- Internal Services: $43,363
- Total: $141,499
- 2018
- Revenues
- Miscellaneous revenues
- 2019
- Acquiring and preserving documentary heritage: $280
- Providing access to documentary heritage: $1,121
- Internal Services: $44
- Total: $1,445
- 2018
- Sales of goods and information products
- 2019
- Acquiring and preserving documentary heritage: $0
- Providing access to documentary heritage: $198
- Internal Services: $0
- Total: $198
- 2018
- Gain on disposal of non-capital assets
- 2019
- Acquiring and preserving documentary heritage: $0
- Providing access to documentary heritage: $0
- Internal Services: $4
- Total: $4
- 2018
- Revenues earned on behalf of Government
- 2019
- Acquiring and preserving documentary heritage: $0
- Providing access to documentary heritage: $0
- Internal Services: $-44
- Total: $-44
- 2018
- Total revenues
- 2019
- Acquiring and preserving documentary heritage: $280
- Providing access to documentary heritage: $1,319
- Internal Services: $4
- Total: $1,603
- 2018
- Net cost from continuing operations
- 2019
- Acquiring and preserving documentary heritage: $65,094
- Providing access to documentary heritage: $31,443
- Internal Services: $43,359
- Total: $139,896
- 2018
Return to Table 17