2019-2020 Financial Statement - text equivalent
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2019-2020 Financial Statements
Statement of Financial Position (Unaudited)
As at March 31
Table 1 (in thousands of dollars)
Liabilities
- Construction in progress—New preservation facility (note 4)
- Accounts payable and accrued liabilities (note 5)
- 2020: $12,106
- 2019: $15,302
- Vacation pay and compensatory leave
- Deferred revenue (note 6)
- Employee future benefits (note 7)
- Total net liabilities
- 2020: $63,532
- 2019: $23,447
Financial assets
- Due from Consolidated Revenue Fund
- 2020: $11,881
- 2019: $15,701
- Accounts receivable and advances (note 8)
- Total net financial assets
- 2020: $13,618
- 2019: $16,768
- Departmental net debt
- 2020: $49,914
- 2019: $6,679
Non-financial assets
- Tangible capital assets (note 9)
- 2020: $144,182
- 2019: $95,743
- Prepaid expenses
- Collections (note 10)
- Total non-financial assets
- 2020: $144,757
- 2019: $96,419
Departmental net financial position
- 2020: $94,843
- 2019: $89,740
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
Table 2 (in thousands of dollars)
Expenses
- Acquiring and preserving documentary heritage
- 2020 Planned Results: $66,465
- 2020: $69,695
- 2019: $65,374
- Providing access to documentary heritage
- 2020 Planned Results: $31,108
- 2020: $36,724
- 2019: $32,762
- Internal services
- 2020 Planned Results: $38,889
- 2020: $45,120
- 2019: $43,363
- Total expenses
- 2020 Planned Results: $136,462
- 2020: $151,539
- 2019: $141,499
Revenues
- Sales of goods and information products
- 2020 Planned Results: $400
- 2020: $185
- 2019: $198
- Gain on disposal of non-capital assets
- 2020 Planned Results: $20
- 2020: $3
- 2019: $4
- Miscellaneous revenues
- 2020 Planned Results: $130
- 2020: $1,112
- 2019: $1,401
- Total revenues
- 2020 Planned Results: $550
- 2020: $1,300
- 2019: $1,603
- Net cost of operations before government funding and transfers
- 2020 Planned Results: $135,912
- 2020: $150,239
- 2019: $139,896
Government funding and transfers
- Net cash provided by Government of Canada
- 2020: $137,740
- 2019: $121,946
- Change in due from Consolidated Revenue Fund
- 2020: $–3,820
- 2019: $3,376
- Services provided without charge by other government departments (Note 11)
- 2020: $21,411
- 2019: $20,736
- Transfer of assets and liabilities from (to) other government departments
- Net revenue of operations after government funding and transfers
- Departmental net financial position—beginning of year
- 2020: $89,740
- 2019: $83,573
- Departmental net financial position—end of year
- 2020: $94,843
- 2019: $89,740
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
Table 3 (in thousands of dollars)
Net revenue of operations after government funding and transfers
Change due to tangible capital assets (note 9)
- Acquisition of tangible capital assets
- 2020: $-53,063
- 2019: $-9,341
- Amortization of tangible capital assets
- Total change due to tangible capital assets
- 2020: $-48,439
- 2019: $-4,717
- Change due to prepaid expenses
- Net increase (decrease) in departmental net debt
- 2020: increase of $43,235
- 2019: decrease of $1,225
- Departmental net debt—beginning of year
- Departmental net debt—end of year
- 2020: $49,914
- 2019: $6,679
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
Table 4 (in thousands of dollars)
Operating activities
- Net cost of operations before government funding and transfers
- 2020: $150,239
- 2019: $139,896
Non-cash items:
- Construction in progress—New preservation facility (note 9)
- Amortization of tangible capital assets (note 9)
- 2020: $–4,624
- 2019: $–4,624
- Services provided without charge by other government departments (note 11)
- 2020: $–21,411
- 2019: $–20,736
Variations in Statement of Financial Position:
- Increase (decrease) in accounts receivable and advances
- 2020: increase of $670
- 2019: decrease of $233
- Increase (decrease) in prepaid expenses
- 2020: decrease of $101
- 2019: increase of $225
- Decrease (increase) in Construction in progress—New preservation facility (note 4)
- 2020: increase of $42,737
- 2019: $0
- Decrease (increase) in other liabilities
- 2020: decrease of $2,652
- 2019: increase of $1,918
- Transfer of assets to/from other government departments
- Cash used in operating activities
- 2020: $127,414
- 2019: $112,605
Capital investing activities
- Acquisitions of tangible capital assets (note 9)
- 2020: $10,326
- 2019: $9,341
- Cash used in capital investing activities
- 2020: $10,326
- 2019: $9,341
- Net cash provided by the Government of Canada
- 2020: $137,740
- 2019: $121,946
The accompanying notes form an integral part of these financial statements.
Return to Table 4
Note 3: Parliamentary authorities
(a) Reconciliation of net cost of operations to current year authorities used
Table 5 (in thousands of dollars)
- Net cost of operations before government funding and transfers
- 2020: $150,239
- 2019: $139,896
Adjustments for items affecting net cost of operations but not affecting authorities:
- Services provided without charge by other government departments
- 2020: $–21,411
- 2019: $–20,736
- Amortization of tangible capital assets
- 2020: $–4,624
- 2019: $–4,624
- Decrease (increase) in employee future benefits
- 2020: decrease of $314
- 2019: decrease of $133
- Decrease (increase) in vacation pay and compensatory leave
- 2020: increase of $1,021
- 2019: decrease of $119
- Refund of previous year's expenditures
- Revenue not available for spending during the fiscal year
- Other
- Total items affecting net cost of operations but not affecting authorities
- 2020: $–26,336
- 2019: $–24,935
Adjustments for items not affecting net cost of operations but affecting authorities:
- Acquisitions of tangible capital assets
- 2020: $10,326
- 2019: $9,341
- Increase (decrease) in prepaid expenses
- 2020: decrease of $101
- 2019: increase of $225
- Other
- Total items not affecting net cost of operations but affecting authorities
- 2020: $10,451
- 2019: $9,669
- Current year authorities used
- 2020: $134,354
- 2019: $124,630
Return to Table 5
Note 3: Parliamentary authorities
(b) Authorities provided and used
Table 6 (in thousands of dollars)
Authorities provided:
- Vote 1—Operating expenditures
- 2020: $116,865
- 2019: $111,706
- Vote 5—Capital expenditures
- 2020: $44,768
- 2019: $12,827
- Statutory amounts
- 2020: $11,897
- 2019: $10,937
Less:
- Authorities available for future years
- Lapsed: Operating
- 2020: $–2,745
- 2019: $–3,179
- Lapsed: Capital
- 2020: $–2,452
- 2019: $–2,549
- Lapsed: Frozen allotments
- 2020: $–33,976
- 2019: $–5,108
- Current year authorities used
- 2020: $134,354
- 2019 $124,630
Return to Table 6
Note 5: Accounts payable and accrued liabilities
Table 7 (in thousands of dollars)
- Accounts payable—Other government departments and agencies
- Accounts payable—External parties
- 2020: $9,167
- 2019: $11,829
- Total accounts payable
- 2020: $11,519
- 2019: $14,741
- Accrued liabilities
- Total accounts payable and accrued liabilities
- 2020: $12,106
- 2019: $15,302
Return to Table 7
Note 6: Deferred revenue
Table 8 (in thousands of dollars)
- Opening balance
- Amounts received
- Revenues recognized
- Net closing balance
Return to Table 8
Note 7: Employee future benefits
(b) Severance benefits
Table 9 (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 8: Accounts receivable and advances
Table 10 (in thousands of dollars)
- Receivables—Other government departments and agencies
- Receivables—External parties
- Employee advances
- Accounts receivable
Return to Table 10
Note 9: Tangible capital assets
Table 11
- Asset Class: Buildings
- Amortization Period: 40 years
- Asset Class: Machinery and equipment
- Amortization Period: 3–15 years
- Asset Class: Computer hardware
- Amortization Period: 2–7 years
- Asset Class: Computer software
- Amortization Period: 2–10 years
- Asset Class: Other equipment
- Amortization Period: 3–40 years
- Asset Class: Vehicles
- Amortization Period: 3–5 years
- Asset Class: Leasehold improvements
- Amortization Period: Lesser of the remaining term of lease or useful life of the improvement
Return to Table 11
Note 9: Tangible capital assets
Table 12, Cost (in thousands of dollars)
Land
- Opening Balance: $8,475
- Acquisitions: $0
- Adjustments(1): $0
- Disposals and Write-offs: $0
- Closing Balance: $8,475
Buildings
- Opening Balance: $111,571
- Acquisitions: $0
- Adjustments(1): $4,207
- Disposals and Write-offs: $0
- Closing Balance: $115,778
Machinery and equipment
- Opening Balance: $644
- Acquisitions: $0
- Adjustments(1): $0
- Disposals and Write-offs: $0
- Closing Balance: $644
Computer hardware
- Opening Balance: $4,638
- Acquisitions: $59
- Adjustments(1): $0
- Disposals and Write-offs: $0
- Closing Balance: $4,697
Computer software
- Opening Balance: $18,868
- Acquisitions: $0
- Adjustments(1): $713
- Disposals and Write-offs: $0
- Closing Balance: $19,581
Other equipment
- Opening Balance: $35,011
- Acquisitions: $1,146
- Adjustments 1): $0
- Disposals and Write-offs: $0
- Closing Balance: $36,157
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: $14,994
- Acquisitions: $8,336
- Adjustments(1): $–4,207
- Disposals and Write-offs: $0
- Closing Balance: $19,123
Leasehold improvements in progress of construction
- Opening Balance: $0
- Acquisitions: $72
- Adjustments(1): $0
- Disposals and Write-offs: $0
- Closing Balance: $72
Software under development
- Opening Balance: $0
- Acquisitions: $713
- Adjustments(1): $–713
- Disposals and Write-offs: $0
- Closing Balance: $0
Subtotal
- Opening Balance: $213,944
- Acquisitions: $10,326
- Adjustments(1): $0
- Disposals and Write-offs: $0
- Closing Balance: $224,270
Non-cash item: Construction in progress—New preservation facility
- Opening Balance: $0
- Acquisitions: $42,737
- Adjustments(1): $0
- Disposals and Write-offs: $0
- Closing Balance: $42,737
Total
- Opening Balance: $213,944
- Acquisitions: $53,063
- Adjustments(1): $0
- Disposals and Write-offs: $0
(1) Adjustments include assets under construction of $4,920,551 transferred to other categories upon completion of the assets.
Return to Table 12
Accumulated Amortization
Table 13 (in thousands of dollars)
Buildings
- Opening Balance: $68,612
- Amortization: $1,863
- Adjustments(1): $0
- Disposals and Write-offs: $0
- Closing Balance: $70,475
Machinery and equipment
- Opening Balance: $593
- Amortization: $24
- Adjustments(1): $0
- Disposals and Write-offs: $0
- Closing Balance: $617
Computer hardware
- Opening Balance: $3,958
- Amortization: $117
- Adjustments(1): $0
- Disposals and Write-offs: $0
- Closing Balance: $4,075
Computer software
- Opening Balance: $15,833
- Amortization: $362
- Adjustments(1): $0
- Disposals and Write-offs: $0
- Closing Balance: $16,195
Other equipment
- Opening Balance: $23,601
- Amortization: $1,382
- Adjustments(1): $0
- Disposals and Write-offs: $0
- Closing Balance: $24,983
Vehicles
- Opening Balance: $356
- Amortization: $41
- Adjustments(1): $0
- Disposals and Write-offs: $0
- Closing Balance: $397
Leasehold improvements
- Opening Balance: $5,248
- Amortization: $835
- Adjustments(1): $0
- Disposals and Write-offs: $0
- Closing Balance: $6,083
Total
- Opening Balance: $118,201
- Amortization: $4,624
- Adjustments(1): $0
- Disposals and Write-offs: $0
- Closing Balance: $122,825
Return to Table 13
Net Book Value
Table 14 (in thousands of dollars)
Land
Buildings
- 2020: $45,303
- 2019: $42,959
Machinery and equipment
Computer hardware
Computer software
Other equipment
- 2020: $11,174
- 2019: $11,410
Vehicles
Leasehold improvements
- 2020: $13,056
- 2019:$13,891
Building in progress of construction
- 2020: $19,123
- 2019: $14,994
Leasehold improvements in progress of construction
Subtotal
- 2020: $101,445
- 2019: $95,743
Non-cash item: Construction in progress—New preservation facility
Total
- 2020: $144,182
- 2019: $95,743
Return to Table 14
Note 11: Related party transactions
(a) Common services provided without charge by other government departments
Table 15 (in thousands of dollars)
Accommodation
- 2020: $13,675
- 2019: $14,310
Employer's contribution to the health and dental insurance plans
Total
- 2020: $21,411
- 2019: $20,736
Return to Table 15
Note 11: Related party transactions
(b) Other transactions with related parties
Table 16 (in thousands of dollars)
Expenses—Other government departments and agencies
- 2020: $31,867
- 2019: $29,842
Revenues—Other government departments and agencies
Return to Table 16
Note 12: Segmented information
Table 17 (in thousands of dollars)
- Transfer payments 2020
- Acquiring and preserving documentary heritage: $0
- Providing access to documentary heritage: $2,717
- Internal Services: $0
- Total: $2,717
- Transfer payments 2019
Operating expenses
- Salaries and employee benefits 2020
- Acquiring and preserving documentary heritage: $41,224
- Providing access to documentary heritage: $27,857
- Internal Services: $33,843
- Total: $102,924
- Salaries and employee benefits 2019
- Accommodation 2020
- Acquiring and preserving documentary heritage: $8,101
- Providing access to documentary heritage: $3,294
- Internal Services: $2,280
- Total: $13,675
- Accommodation 2019
- Professional and special services 2020
- Acquiring and preserving documentary heritage: $6,938
- Providing access to documentary heritage: $1,465
- Internal Services: $4,318
- Total: $12,721
- Professional and special services 2019
- Payments in lieu of taxes 2020
- Acquiring and preserving documentary heritage: $4,441
- Providing access to documentary heritage: $0
- Internal Services: $0
- Total: $4,441
- Payments in lieu of taxes 2019
- Rental costs 2020
- Acquiring and preserving documentary heritage: $992
- Providing access to documentary heritage: $51
- Internal Services: $3,197
- Total: $4,240
- Rental costs 2019
- Amortization of tangible capital assets 2020
- Acquiring and preserving documentary heritage: $4,102
- Providing access to documentary heritage: $381
- Internal Services: $141
- Total: $4,624
- Amortization of tangible capital assets 2019
- Utilities, materials and supplies 2020
- Acquiring and preserving documentary heritage: $2,324
- Providing access to documentary heritage: $127
- Internal Services: $0
- Total: $2,451
- Utilities, materials and supplies 2019
- Acquisition of machinery and equipment 2020
- Acquiring and preserving documentary heritage: $337
- Providing access to documentary heritage: $85
- Internal Services: $586
- Total: $1,008
- Acquisition of machinery and equipment 2019
- Repair and maintenance 2020
- Acquiring and preserving documentary heritage: $690
- Providing access to documentary heritage: $49
- Internal Services: $232
- Total: $971
- Repair and maintenance 2019
- Travel and relocation 2020
- Acquiring and preserving documentary heritage: $370
- Providing access to documentary heritage: $343
- Internal Services: $249
- Total: $962
- Travel and relocation 2019
- Communications services 2020
- Acquiring and preserving documentary heritage: $147
- Providing access to documentary heritage: $294
- Internal Services: $216
- Total: $657
- Communications services 2019
- Other 2020
- Acquiring and preserving documentary heritage: $29
- Providing access to documentary heritage: $61
- Internal Services: $58
- Total: $148
- Other 2019
- Total operating expenses 2020
- Acquiring and preserving documentary heritage: $69,695
- Providing access to documentary heritage: $34,007
- Internal Services: $45,120
- Total: $148,822
- Total operating expenses 2019
- Total expenses 2020
- Acquiring and preserving documentary heritage: $69,695
- Providing access to documentary heritage: $34,724
- Internal Services: $45,120
- Total: $151,539
- Total expenses 2019
Revenues
- Miscellaneous revenues 2020
- Acquiring and preserving documentary heritage: $274
- Providing access to documentary heritage: $838
- Internal Services: $0
- Total: $1,112
- Miscellaneous revenues 2019
- Sales of goods and information products 2020
- Acquiring and preserving documentary heritage: $0
- Providing access to documentary heritage: $168
- Internal Services: $17
- Total: $185
- Sales of goods and information products 2019
- Gain on disposal of non-capital assets 2020
- Acquiring and preserving documentary heritage: $0
- Providing access to documentary heritage: $0
- Internal Services: $3
- Total: $3
- Gain on disposal of non-capital assets 2019
- Total revenues 2020
- Acquiring and preserving documentary heritage: $274
- Providing access to documentary heritage: $1,006
- Internal Services: $20
- Total: $1,300
- Total revenues 2019
- Net cost from continuing operations 2020
- Acquiring and preserving documentary heritage: $69,421
- Providing access to documentary heritage: $35,718
- Internal Services: $45,100
- Total: $150,239
- Net cost from continuing operations 2019
Return to Table 17