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Table of Contents
- Part I - Statement of Financial Position
- Variance Summary - Statement of Financial Position (Unaudited)
- SFP 1 Accounts Payable and Accrued Liabilities
- SFP 2 Trust Accounts
- SFP 3 Settled Claims
- SFP 4 Provision for Claims and Litigation
- SFP 5a Environmental Liabilities
- SFP 5b Contingent Liability: Environmental Liabilities
- SFP 6 Provision for Loan Guarantees
- SFP 7 Employee Future Benefits
- SFP 8 Due from the Consolidated Revenue Fund
- SFP 9 Accounts Receivable and Advances
- SFP 10 Loans Receivable
- Part II - Statement of Operations
- Variance Summary - Statement of Operations (Unaudited) - 2012-13 vs. 2011-12
- Highlights of Major Variances - Statement of Operations - 2012-13 vs. 2011-12
- Variance Summary - Statement of Operations (Unaudited) - Actual vs. Planned
- Highlights of Major Variances - Statement of Operations - Actual vs. Planned
- Part III - Expenses - Note 18, Segmented Information
- Variance Summary - Expenses - Note 18 Segmented Information (Unaudited)
- EXP 1 Transfer Payments - First Nations
- EXP 2 Transfer Payments - Provincial/Territorial Governments and Institutions
- EXP 3 Transfer Payments - Contaminated Sites
- EXP 4 Transfer Payments - Other
- EXP 5 Transfer Payments - Refunds/Adjustments to Prior Years' Expenditures
- EXP 6 Transfer Payments - Claims and Litigation
- EXP 7 Salaries and Employee Future Benefits
- EXP 8 Claims and Litigation (Operating Expenses)
- EXP 9 Professional and Special Services
- EXP 10 Legal Services
- EXP 11 Contaminated Sites (Operating Expenses)
- EXP 12 Travel and Relocation
- EXP 13 Rentals of Buildings and Machinery
- EXP 14 Expenses Incurred on behalf of Government
- EXP 15 Other
- Part IV - Revenue - Note 18, Segmented Information
- Part V - Other
*Totals may not add up due to rounding
Part I - Statement of Financial Position - FY 2012-13
FY 2012-13 VARIANCE SUMMARY
Statement of Financial Position (Unaudited)
As at March 31
(in thousands of dollars)
| 2013 | 2012 | Yr-Over-Yr Variance $ % |
Explained % | Unexplained % | Reference | ||
| Liabilities | |||||||
| Accounts payable and accrued liabilities (note 4) |
672,255 | 727,689 | (55,434) | -8% | -7% | -1% | SFP 1 |
| Vacation pay and compensatory leave | 16,815 | 17,488 | (673) | -4% | |||
| Other liabilities (note 5) |
69,958 | 76,058 | (6,100) | -8% | |||
| Trust accounts (note 6) |
920,104 | 939,080 | (18,976) | -2% | -2% | 0% | SFP 2 |
| Settled claims (note 7) |
432,926 | 519,626 | (86,700) | -17% | -17% | 0% | SFP 3 |
| Provision for claims and litigation (note 8) |
10,714,925 | 10,964,626 | (249,701) | -2% | -2% | 0% | SFP 4 |
| Environmental liabilities (note 8) |
2,530,833 | 2,370,969 | 159,864 | 7% | 8% | -1% | SFP 5 |
| Provision for loan guarantees (note 8) |
380 | 1,465 | (1,085) | -74% | -83% | 9% | SFP 6 |
| Employee future benefits (note 9) |
30,603 | 44,001 | (13,398) | -30% | -30% | 0% | SFP 7 |
| Total liabilities | 15,388,799 | 15,661,002 | (272,203) | -2% | |||
| Financial Assets | |||||||
| Due from the Consolidated Revenue Fund | 1,645,275 | 1,706,281 | (61,006) | -4% | -4% | 0% | SFP 8 |
| Accounts receivable and advances (note 10) |
80,626 | 59,503 | 21,123 | 35% | 34% | 0% | SFP 9 |
| Interest receivable (note 11) |
1,999 | 2,008 | (9) | 0% | |||
| Loans receivable (note 12) |
811,554 | 790,044 | 21,510 | 3% | 3% | 0% | SFP 10 |
| Total gross financial assets | 2,539,454 | 2,557,836 | (18,382) | -1% | |||
| Financial assets held on behalf of government | |||||||
| Interest receivable (note 11) |
(1,999) | (2,008) | 9 | 0% | |||
| Loans receivable (note 12) |
(811,554) | (790,044) | (21,510) | 3% | |||
| Total financial assets held on behalf of government | (813,553) | (792,052) | (21,501) | 3% | |||
| Total net financial assets | 1,725,901 | 1,765,784 | (39,883) | -2% | |||
| Departmental Net Debt | 13,662,898 | 13,895,218 | (232,320) | -2% | |||
| Non Financial Assets | |||||||
| Land held for future claims settlements (note 13) |
31,635 | 26,270 | 5,365 | 20% | |||
| Tangible Capital Assets (note 14) |
65,738 | 52,580 | 13,158 | 25% | |||
| Total non- financial Assets | 97,373 | 78,850 | 18,523 | 23% | |||
| Departmental net financial position (note 15) |
(13,565,525) | (13,816,368) | 250,843 | -2% | |||
SFP 1 - Accounts Payable and Accrued Liabilities
(FRA 211XX, 216XX)
(2012-2013 AANDC Financial Statements Note 4)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 672,255 |
| Fiscal Year 2011-2012 | 727,689 |
| Variance (+Increase / -Decrease) | -55,434 |
| Percentage (+Increase / -Decrease) | -8% |
| Explanation of Major Variances | Variance $ | Variance % |
| Regular A/P External This represents a decrease in regular accounts payable. The decrease can be largely attributed to an ongoing collective effort by all regions to process payments on timely basis and increased efficiency due to creation of accounting operation hubs. Due to the centralization, the regions have been given an earlier deadline at year end to process old year invoices. |
-112,128 | -15% |
| Workforce Adjustment: In 2012-13, an obligation for termination benefits in the amount of $4.4M was accrued to reflect estimated workforce adjustment costs. The amount accrued in 2011-12 was $20.9M. | -16,598 | -2% |
| PAYE - G&C External: The increase is primarily due to new PAYEs set up for transfer payments at the end of 2012-13. To offset the increase, there was more than $25M reduction of outstanding old year PAYEs (dated prior to 2010-11) as a result of the continuous effort to implement the Policy on Payables at Year End and quarterly PAYE review by the Corporate Accounting and Reporting Directorate. |
69,831 | 10% |
| PAYE - O&M External: The increase is primarily due to a $7.2M PAYE set up for Justice Canada at the end of 2012-13. The PAYE was set up for legal services provided for 2012-13, but not invoiced at the year end. | 6,979 | 1% |
| Total Explained | -51,916 | -7% |
| Total Unexplained | -3,518 | 0% |
SFP 2 - Trust Accounts
(FRA 23221, 23222, 23223, 23225)
(2012-2013 AANDC Financial Statements Note 6)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 920,104 |
| Fiscal Year 2011-2012 | 939,080 |
| Variance (+Increase / -Decrease) | -18,976 |
| Percentage (+Increase / -Decrease) | -2% |
| Explanation of Major Variances | Variance $ | Variance % |
| The balances of the Indian Band Funds, Indian Savings Accounts and Indian Estates Accounts comprise the Indian Moneys Trust Accounts. Changes in balances result from total receipts credited to the accounts minus total disbursements made during the year. | ||
| In 2012-2013 Indian Band Funds disbursements exceeded receipts by $22.2M. The decrease in the balance of the Indian Band Funds balance during the year is primarily due to several significant disbursements from Band Fund accounts in Alberta and Saskatchewan. | -22,196 | -2% |
| In 2012-2013 Indian Estates Accounts receipts exceeded disbursements by $3.5M. The increase in the balance of the Indian Estates Accounts during the year is mainly due to a large receipt credited to a new estate account in British Columbia. | 3,491 | 0% |
| Total Explained | -18,705 | -2% |
| Total Unexplained | -271 | 0% |
SFP 3 - Settled Claims
(FRA 24114)
(2012-2013 AANDC Financial Statements Note 7)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 432,926 |
| Fiscal Year 2011-2012 | 519,626 |
| Variance (+Increase / -Decrease) | -86,700 |
| Percentage (+Increase / -Decrease) | -17% |
| Explanation of Major Variances | Variance $ | Variance % |
| Payments for settled claims are generally made over a number of years. The settled claim liability represents the present value of the future scheduled claim payments of all outstanding settled claims. The total decrease in the liability is due to a combination of the following: - $97M payments made in 2012-13 which reduced the total liability. - Offset by $10M increase in present value due to decrease in interest rate by an average of 0.47% per year. |
-86,700 | -17% |
| Total Explained | -86,700 | -17% |
| Total Unexplained | 0 | 0% |
SFP 4 - Provision for Claims and Litigation
(FRA 21433)
(2012-2013 AANDC Financial Statements Note 8)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 10,714,925 |
| Fiscal Year 2011-2012 | 10,964,626 |
| Variance (+Increase / -Decrease) | -249,701 |
| Percentage (+Increase / -Decrease) | -2% |
| Explanation of Major Variances | Variance $ | Variance % |
| Specific Claims (including claims filed at Specific Claim Tribunal) $557M of the net decrease in balance can be explained by the settlement of 16 claims. $148M of the remaining decrease is primarily attributed to the change in valuation when more precise estimates become available as claims progressed through the specific claims process. |
-705,464 | -6% |
| Comprehensive Native Land Claims - The net increase in balance is largely attributable to 7 new mandates approved for Agreements-in-Principle (AIP) Mandates in the BC region and revised negotiating mandates approved for Quebec region. | 267,091 | 2% |
| Indian Residential School - The majority of the total variance is due to a combination of the following: - An increase of liability of $589M as a result of an addition of 7,941 Independent Assessment Process (IAP) claims; this was discussed and agreed to by the OAG. - Offset by a decrease in liability of $472M from the settlement of more than 5,000 claims. |
135,575 | 1% |
| Special Claims - A new Special Claim was reported during 2012-2013. | 34,600 | 0% |
| Litigation - the majority of this increase is due to new Department Estimates for 6 cases. | 23,425 | 0% |
| Total Explained | -268,198 | -2% |
| Total Unexplained | 18,497 | 0% |
SFP 5a - Environmental Liabilities
(FRA 24141)
(2012-2013 AANDC Financial Statements Note 8)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 2,530,833 |
| Fiscal Year 2011-2012 | 2,370,969 |
| Variance (+Increase / -Decrease) | 159,864 |
| Percentage (+Increase / -Decrease) | 7% |
| Explanation of Major Variances | Variance $ | Variance % |
| The total liability for Faro Mine (in the Northern region) has increased by 34% from $692M (2011-12) to $926M (2012-13). The main reason for the increase is that the construction period has been extended. This has resulted in a 24 year pre-remediation and remediation period for 2012-13 compared to a 17 year period for 2011-12. Therefore, all the estimated costs have shown significant increase. | 234,465 | 10% |
| Decrease in the liability for Giant Mine (in the Northern region) is primarily due to a decrease in projected remediation costs resulting from updated cost estimates and the 2012-13 expenditures that reduced total liability. | -55,567 | -2% |
| Decrease of liability in the Southern region resulted from a combination of the following: - Expenditures reducing liability to existing sites (- $20M); - Updates made to the Contaminated Sites Management Program’s (CSMP) cost model (+ $5M); - New liabilities related to 5 sites that were assessed (+ $9M). |
-6,196 | 0% |
| Total Explained | 172,702 | 7% |
| Total Unexplained | -12,838 | -1% |
SFP 5b - Contingent Liability: Environmental Liabilities
(2012-2013 AANDC Financial Statements Note 8)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 13,524 |
| Fiscal Year 2011-2012 | 21,838 |
| Variance (+Increase / -Decrease) | -8,314 |
| Percentage (+Increase / -Decrease) | -38% |
| Explanation of Major Variances | Variance $ | Variance % |
| This represents the decrease in contingent liability of contaminated sites (in the Southern region). The decrease resulted from the combination of the following: - A reduction of contingent liability for previously reported sites of approx. $16M. Further review was conducted and it was concluded that currently Canada has no responsibility for the remediation of these sites. - Offset by an addition of $8M contingent liability for new sites. |
-8,314 | -38% |
| Total Explained | -8,314 | -38% |
| Total Unexplained | 0 | 0% |
SFP 6 - Provision for Loan Guarantees
(FRA 21432)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 380 |
| Fiscal Year 2011-2012 | 1,465 |
| Variance (+Increase / -Decrease) | -1,085 |
| Percentage (+Increase / -Decrease) | -74% |
| Explanation of Major Variances | Variance $ | Variance % |
| During the year the methodology used to calculate the provision for losses on loan guarantees was revised to better comply with Public Sector Accounting Standard 3310 - Loan Guarantees by taking into account an estimate of amounts recoverable from the borrower. | -1,215 | -83% |
| Total Explained | -1,215 | -83% |
| Total Unexplained | 130 | 9% |
SFP 7 - Employee Future Benefits
(FRA 21415)
(2012-13 AANDC Financial Statements Note 9)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 30,603 |
| Fiscal Year 2011-2012 | 44,001 |
| Variance (+Increase / -Decrease) | -13,398 |
| Percentage (+Increase / -Decrease) | -30% |
| Explanation of Major Variances | Variance $ | Variance % |
| Employee Severance Benefit Liability is based on a calculation promulgated by the Office of the Comptroller General of Canada. Decrease of the liability is largely due to the fact that in 2012-13, more employee groups accepted the elimination of severance benefits for voluntary separation, therefore, lower future severance benefit liabilities have been accrued for these groups. |
-13,398 | -30% |
| Total Explained | -13,398 | -30% |
| Total Unexplained | 0 | 0% |
SFP 8 - Due from the Consolidated Revenue Fund
(FRA 11242, 13314, 13315, 13392, 21111, 21112, 21113, 21119, 21128, 21132, 21134, 21151, 21613, 23211, 23213, 23214, 23221, 23222, 23223, 23225, 23441, 23442)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 1,645,275 |
| Fiscal Year 2011-2012 | 1,706,281 |
| Variance (+Increase / -Decrease) | -61,006 |
| Percentage (+Increase / -Decrease) | -4% |
| Explanation of Major Variances |
| The decrease in Due from the Consolidated Revenue Fund can be attributed to the following: - Decrease in regular accounts payable (- $112M) (see SFP 1). - Decrease in Indian Band Funds (- $22M) (see SFP 2). - Offset by an increase in PAYE - G&C External (+ $70M) (see SFP 1). |
SFP 9 - Accounts Receivable and Advances
(FRA 111XX, 11221, 11229, 11233, 11242, 11244, 11245, 13314, 13315, 13391, 13392)
(2012-13 AANDC Financial Statements Note 10)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 80,626 |
| Fiscal Year 2011-2012 | 59,503 |
| Variance (+Increase / -Decrease) | 21,123 |
| Percentage (+Increase / -Decrease) | 35% |
| Explanation of Major Variances | Variance $ | Variance % |
| During the year, the process to record royalty revenue was changed to better comply with Treasury Boards directive on Receivables Management. An Accounts Receivable (A/R) was created for royalty revenue once the debt to the Crown was recognized before the payment was received. The $20M increase represents an A/R set up in 2012-13 for royalty revenue receivable from a mining company. | 20,451 | 34% |
| Total Explained | 20,451 | 34% |
| Total Unexplained | 672 | 1% |
SFP 10 - Loans Receivable
(FRA 11234, 11239, 1333X, 1337X, 1338X, 13399, 13439)
(2012-13 AANDC Financial Statements Note 12)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 811,554 |
| Fiscal Year 2011-2012 | 790,044 |
| Variance (+Increase / -Decrease) | 21,510 |
| Percentage (+Increase / -Decrease) | 3% |
| Explanation of Major Variances | Variance $ | Variance % |
| BCTC - First Nations in British Columbia: The number of loans to First Nations in British Columbia increased from 5,705 in 2011-2012 to 5,977 in 2012-2013 with issuance of new loans of $24M, offset by loan repayments of $2M, resulting in a $22M increase in outstanding loans balances. |
21,873 | 3% |
| Native Claimants: The number of loans to Native Claimants decreased from 2,669 in 2011-2012 to 2,659 in 2012-2013 with issuance of new loans of $20M, offset by loan repayments of $29M. This resulted in a $9M net decrease in outstanding loans balances. |
-9,179 | -1% |
| Direct Loans - Allowance for Doubtful Accounts: During 2012-2013, the allowance for doubtful loans decreased by approximately $7M. This was due to: -A decrease of $8M in the total outstanding loans for specific claims, which are fully recorded as an allowance at the same time the receivable is created. -Slightly offset by an increase of $1M in the doubtful loans for comprehensive claims. |
7,238 | 1% |
| Total Explained | 19,932 | 3% |
| Total Unexplained | 1,578 | 0% |
Part II - Statement of Operations
Statement of Operations - 2012-13 vs. 2011-12
As at March 31
(in thousands of dollars)
| 2013 | 2012 | Yr-Over-Yr Variance $ % |
||
| Expenses | ||||
| People | 4,208,786 | 3,465,466 | 743,320 | 21% |
| Land and Economy | 1,415,570 | 1,523,260 | (107,690) | -7% |
| Government | 1,376,299 | 1,050,344 | 325,955 | 31% |
| North | 490,664 | 688,438 | (197,774) | -29% |
| Internal Services | 347,919 | 391,713 | (43,794) | -11% |
| Office of the Federal Interlocutor | 73,781 | 38,767 | 35,014 | 90% |
| Expenses incurred on behalf of Government | 6,960 | (11,333) | 18,293 | -161% |
| Total expenses | 7,919,979 | 7,146,655 | 773,324 | 11% |
| Revenues | ||||
| Norman Wells project profits | 108,884 | 97,176 | 11,708 | 12% |
| Resource royalties | 68,321 | 143,738 | (75,417) | -52% |
| Interest on loans | 5,970 | 7,000 | (1,030) | -15% |
| Miscellaneous | 4,835 | 28,310 | (23,475) | -83% |
| Leases and rentals | 3,874 | 4,862 | (988) | -20% |
| Finance and administrative services | 744 | 644 | 100 | 16% |
| Revenues earned on behalf of Government | (190,205) | (281,086) | 90,881 | -32% |
| Total revenues | 2,423 | 644 | 1,779 | 276% |
| Net cost from continuing operations | 7,917,556 | 7,146,011 | 771,545 | 11% |
Highlights of Major Variances - Statement of Operations
2012-13 vs. 2011-12
Expenses
There were no significant changes to the Department's strategic outcomes from 2011-12 to 2012-13. Additionally, no material adjustments were made to the strategic outcomes during the year. The explanation of individual variances grouped by strategic outcomes can be found in the expense variance summaries.
- People
The increase can be largely explained by the change in the Provision for Claims and Litigation for litigation claims, non-litigation claims and Indian Residential Schools claims (See EXP 8).
- Land and Economy
The decrease is mainly attributed to a reduction in on-reserve costs incurred by First Nations and other emergency management organizations as required under the Emergency Management Assistance Program, reflecting reduced funding requirements (See EXP 1 and EXP 2).
- Government
The increase can be explained by increase in actual payments related to the settlement of Specific Claims or orders of the Specific Claims Tribunal (See EXP 1) and the change in the Provision for Claims and Litigation for specific claims and comprehensive claims (See EXP 6).
- North
The decrease can be explained by the change in the provision for environmental liabilities in the Northern Region (See EXP 3 and EXP 11).
- Internal Services
The decrease primarily resulted from the combination of the following:- decrease in salary expenses, including less accrual for workforce adjustments.
- reduction of legal services payments.
- more expenditures were reallocated from expenses to WIP (Work in Progress) or capital assets accounts for internally developed projects.
- overall decrease in travel and professional services spending.
- Office of the Federal Interlocutor
The increase is due to a transfer of three programs under Urban Aboriginal Strategy, a community-based initiative, from Canadian Heritage to AANDC effective April 1, 2012.
Revenues
Variance analysis for revenue is provided in Part IV "Revenue - Note 18 Segmented Information".
Statement of Operations - Actual vs. Planned
For the Year Ended March 31
(in thousands of dollars)
| 2013 | 2013 Planned Results | Variance (Actual vs. Planned) $ % |
||
| Expenses | ||||
| People | 4,208,786 | 3,359,320 | 849,466 | 25% |
| Land and Economy | 1,415,570 | 1,350,348 | 65,222 | 5% |
| Government | 1,376,299 | 1,768,062 | (391,763) | -22% |
| North | 490,664 | 225,407 | 265,257 | 118% |
| Internal Services | 347,919 | 315,378 | 32,541 | 10% |
| Office of the Federal Interlocutor | 73,781 | 29,933 | 43,848 | 146% |
| Expenses incurred on behalf of Government | 6,960 | (10,490) | 17,450 | -166% |
| Total expenses | 7,919,979 | 7,037,958 | 882,021 | 13% |
| Revenues | ||||
| Norman Wells project profits | 108,884 | 86,100 | 22,784 | 26% |
| Resource royalties | 68,321 | 115,086 | (46,765) | -41% |
| Interest on loans | 5,970 | 6,868 | (898) | -13% |
| Miscellaneous | 4,835 | 1,319 | 3,516 | 267% |
| Leases and rentals | 3,874 | 4,321 | (447) | -10% |
| Finance and administrative services | 744 | 700 | 44 | 6% |
| Revenues earned on behalf of Government | (190,205) | (213,694) | 23,489 | -11% |
| Total revenues | 2,423 | 700 | 1,723 | 246% |
| Net cost from continuing operations | 7,917,556 | 7,037,258 | 880,298 | 13% |
Highlights of Major Variances - Statement of Operations
- 2013 planed results
The forecasted financial information for 2012-13 only included amounts presented in the 2012-13 Reports on Plans and Priorities. 2012-13 Supplementary Estimates were not included in the 2012-13 forecasts.
Accruals for new contingent liabilities for claims and litigations and new environmental liabilities were excluded from the forecast as they could not be reasonably foreseen or quantified.
Expenses
- People
People presents the highest variance between actual and planned. The majority of the variance is due to an increase in the actual Provision for Claims and Litigation for litigation claims, non-litigation claims and Indian Residential Schools claims (See EXP Tab 8) while only a decrease in liability for IRS settled claims was forecasted.
- Government
The decrease between the actual and planned can be explained by a decrease in the actual Provision for Claims and Litigation for specific claims and comprehensive claims (see EXP Tab 6) while no change was forecasted.
- North
The variance is largely attributed to an increase in accrued environmental liabilities recorded for the northern regions (see EXP Tab 3 and EXP Tab 11) while a decrease was forecasted for remediation of existing contaminated sites.
- Office of the Federal Interlocutor
The increase is due to a budget transfer of $39.5M from Canadian Heritage effective April 1, 2012. This transfer falls under the Program Activity "Urban Aboriginal Strategy".
Revenues
- Resource Royalties
The variance can be explained by a decrease in mining royalty revenue due to decrease in diamond prices, decrease in production and increase in expenses.
- Norman Wells Project Profits
The forecasted amount was from 2012-13 Reports on Plans and Priorities. The variance was mainly due to an increase in oil production in the Norman Wells field than forecast.
- Miscellaneous Revenue
Some revenue items were not forecasted as they were considered extraordinary items, i.e.. forfeiture revenue and gain on disposal of non-capital and capital assets etc. These amounts were included in 2012-13 actual but not included in the planned amount.
Part III - Expenses - Note 18, Segmented Information - FY 2012-13
FY 2012-13 VARIANCE ANALYSIS
Expenses - Note 18 Segmented Information (Unaudited)
As at March 31
(in thousands of dollars)
| 2013 | 2012 | Yr-Over-Yr Variance $ % |
Explained % | Unexplained % | Reference | ||
| Transfer Payments | |||||||
| First Nations | 5,687,349 | 5,464,924 | 222,425 | 4% | 4% | 0% | EXP 1 |
| Provincial/territorial governments and institutions | 809,617 | 787,830 | 21,787 | 3% | 3% | 0% | EXP 2 |
| Industry | 97,064 | 91,110 | 5,954 | 7% | |||
| Contaminated sites (note 8) |
43,622 | 101,413 | (57,791) | -57% | -57% | 0% | EXP 3 |
| Non-profit organizations | 41,418 | 41,966 | (548) | -1% | |||
| Other | 333 | 2,423 | (2,090) | -86% | -86% | 0% | EXP 4 |
| Refunds/adjustments to prior years’ expenditures | (60,777) | (52,173) | 8,604 | 16% | 22% | -6% | EXP 5 |
| Claims and litigation (note 8) |
(403,774) | (543,584) | 139,810 | 26% | 26% | 0% | EXP 6 |
| Total Transfer Payments | 6,214,852 | 5,893,909 | 320,943 | 5% | |||
| Operating Expenses | |||||||
| Salaries and employee future benefits | 532,144 | 561,451 | (29,307) | -5% | -5% | 0% | EXP 7 |
| Court awards and other settlements | 473,836 | 458,540 | 15,296 | 3% | |||
| Claims and litigation (note 8) |
154,073 | (480,550) | 634,623 | 132% | 132% | 0% | EXP 8 |
| Professional and special services | 185,094 | 203,073 | (17,979) | -9% | -10% | 1% | EXP 9 |
| Legal services | 117,141 | 123,344 | (6,203) | -5% | -6% | 1% | EXP 10 |
| Contaminated sites (note 8) |
116,242 | 254,083 | (137,841) | -54% | -54% | 0% | EXP 11 |
| Accommodations | 44,109 | 40,752 | 3,357 | 8% | |||
| Travel and relocation | 28,221 | 31,704 | (3,483) | -11% | -11% | 0% | EXP 12 |
| Information services | 14,451 | 17,583 | (3,132) | -18% | |||
| Rentals of buildings and machinery | 13,675 | 10,446 | 3,229 | 31% | 32% | -1% | EXP 13 |
| Machinery and equipment | 9,102 | 11,108 | (2,006) | -18% | |||
| Expenses incurred on behalf of Government | 6,960 | (11,333) | (18,293) | -161% | -146% | -15% | EXP 14 |
| Utilities, materials and supplies | 6,254 | 7,243 | (989) | -14% | |||
| Amortization | 4,483 | 5,540 | (1,057) | -19% | |||
| Bad debt | 3,599 | 3,178 | 421 | 13% | |||
| Transportation and telecommunications | 2,916 | 4,051 | (1,135) | -28% | |||
| Repairs and maintenance | 2,702 | 2,715 | (13) | 0% | |||
| Other | (4,711) | 16,313 | (21,024) | -129% | -134% | 5% | EXP 15 |
| Refunds/adjustments to prior years’ expenditures | (5,164) | (6,495) | 1,331 | -20% | |||
| Total Operating Expenses | 1,705,127 | 1,252,746 | 452,381 | 36% | |||
| Total Expenses | 7,919,979 | 7,146,655 | 773,324 | 11% | |||
EXP 1 - Transfer Payments - First Nations
(FRA 51171, 51118)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 5,687,349 |
| Fiscal Year 2011-2012 | 5,464,924 |
| Variance (+Increase / -Decrease) | 222,425 |
| Percentage (+Increase / -Decrease) | 5% |
| Explanation of Major Variances | Variance $ | Variance % |
| The increase in expenses related to the settlement of Specific Claims or orders of the Specific Claims Tribunal. The total increase is largely due to the fact that TAG HQ processed payments of $557M for 16 claims as compared to $302M for 10 claims in 2011-12. | 254,303 | 5% |
| This reflects additional funding and incremental ongoing funding in 2012-13 for various First Nations' education programs and services in most regions, mainly BC, Manitoba, Alberta, and Atlantic. The rate of increase of expenditures is approx. 2% to 6%. | 41,727 | 1% |
| This represents the increase in Urban Aboriginal Strategy, a community-based initiative. The increase is due to a transfer of three programs under this initiative from Canadian Heritage to AANDC in 2012-13. | 36,727 | 1% |
| This reflects a reduction in on-reserve costs incurred by First Nations and other emergency management organizations as required under the Emergency Management Assistance Program, reflecting reduced funding requirements. $69M of the total decrease occurred in Manitoba region as the flooding in 2012-13 was not as severe or widespread as 2011-12. | -84,785 | -2% |
| Total Explained | 247,972 | 5% |
| Total Unexplained | -25,547 | 0% |
EXP 2 - Transfer Payments - Provincial/Territorial Governments and Institutions
(FRA 51139)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 809,617 |
| Fiscal Year 2011-2012 | 787,830 |
| Variance (+Increase / -Decrease) | 21,787 |
| Percentage (+Increase / -Decrease) | 3% |
| Explanation of Major Variances | Variance $ | Variance % |
| Increase of expenditures resulted from an increase of obligation stemming from James Bay and Northern Quebec Agreement and The Northeastern Quebec Agreement. The amounts AANDC reimbursed to the Quebec government depended on the nature of the projects that were approved by the Quebec government and the actual costs incurred by the beneficiaries of the Treaties for education and infrastructures. | 11,750 | 1% |
| This represents an increase in Alberta in social maintenance and support services which includes: - $5.6M increase in Assured Income for the Severely Handicapped program (AISH) resulted from a rate increase effective April 1, 2012. - $3.4M increase in Child and Family Services largely due to the increase of the number of children in care. |
9,866 | 1% |
| The increase in First Nation Education Funding (mainly in Alberta, Manitoba and Saskatchewan) was due to the year over year increases in the basic tuition funding rate and the increase in tuition rate and the number of students. | 9,045 | 1% |
| This relates to payments made to the Government of Yukon for the care and Maintenance, remediation and management of the closure of contaminated sites. The variance is a direct result of a significant increase in activity at the Faro Mine site. | 9,594 | 1% |
| This reflects a reduction of costs incurred by provincial/territorial emergency management organizations in Ontario and Alberta as required under the Emergency Management Assistance Program as less flood or fire etc emergency events occurred in these regions in 2012-13. | -20,539 | -3% |
| Total Explained | 19,716 | 3% |
| Total Unexplained | 2,071 | 0% |
EXP 3 - Contaminated Sites (Transfer Payments)
(FRA 51171)
(2012-13 AANDC Financial Statements Note 8)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 43,622 |
| Fiscal Year 2011-2012 | 101,413 |
| Variance (+Increase / -Decrease) | -57,791 |
| Percentage (+Increase / -Decrease) | -57% |
| Explanation of Major Variances | Variance $ | Variance % |
| This represents the change in the Environmental Liability balance and corresponding expenses that is allocated to transfer payment expenses. | ||
| Southern Region: Decrease of $6M in 2012-13 liability was due to a combination of the factors shown in SFP 5 "Variance Summary - Environmental Liabilities" on page 7. Decrease of $7M in 2011-12 liability resulted from a reduction of liability by 2011-12 actual expenditures(-$10M) and decrease of cost estimates (-$30M), offset by additional liabilities from new sites assessed (+$33M). |
1,284 | 1% |
| Northern Region: Increase of $50M in 2012-13 liability was mainly due to an increase in estimated remediation costs. See SFP 5 "Variance Summary - Environmental Liabilities" for more details. Increase of $109M in 2011-12 liability was a result of increased environmental liabilities for several sites and additional liabilities resulting from the identification of new sites. |
-59,075 | -58% |
| Total Explained | -57,791 | -57% |
| Total Unexplained | 0 | 0% |
EXP 4 - Transfer Payments - Other
(FRA 51119)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 333 |
| Fiscal Year 2011-2012 | 2,423 |
| Variance (+Increase / -Decrease) | -2,090 |
| Percentage (+Increase / -Decrease) | -86% |
| Explanation of Major Variances | Variance $ | Variance % |
| In 2011-12, $2M was incurred for the "International Polar Year" program. The initiative ended in March 2011-12. | -2,080 | -86% |
| Total Explained | -2,080 | -86% |
| Total Unexplained | -10 | 0% |
EXP 5 - Refunds/Adjustments to Prior Years' Expenditures
(FRA 51118, 51119, 51139, 51159, 51171, 51179)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | -60,777 |
| Fiscal Year 2011-2012 | -52,173 |
| Variance (+Increase / -Decrease) | 8,604 |
| Percentage (+Increase / -Decrease) | 16% |
| Explanation of Major Variances | Variance $ | Variance % |
| The total variance can be explained by a reduction of $11.9M to payables at year end (PAYE). Since 2009-10, a departmental effort has been undertaken to evaluate existing balances of PAYE in conjunction with the implementation of the policy on PAYE. Regions were asked to remove any outstanding balances that did not meet the requirements outlined in the policy and to provide justification for any remaining balances. In 2012-13, approx. 30% of the outstanding old year PAYEs for transfer payments (setup in and prior to 2010-11) have been closed. | 11,933 | 23% |
| Total Explained | 11,933 | 23% |
| Total Unexplained | -3,329 | -6% |
EXP 6 - Claims and Litigation (Transfer Payments)
(FRA 51171)
(2012-13 AANDC Financial Statements Note 8)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | -403,774 |
| Fiscal Year 2011-2012 | -543,584 |
| Variance (+Increase / -Decrease) | 139,810 |
| Percentage (+Increase / -Decrease) | 26% |
| Explanation of Major Variances |
| This expense represents the change in the Provision for Claims and Litigation for specific claims and comprehensive claims. Decrease of $403M in the 2012-13 liability: The decrease can be explained by the settlement and change in valuation of specific claims (-$705M), offset by an increase in comprehensive land claims due to new and revised mandates in the BC and Quebec regions (+$267M) and an addition of a special claim (+$35M). (See SFP Tab 4 "Variance Summary - Provision for Claims and Litigation" for details) Decrease of $543M in the 2011-12 liability: This decrease was mainly due to settlement and change in valuation of specific claims (-$329M) and reduction of mandated amounts for AIP mandates in the BC region (-$214M). |
EXP 7 - Salary and Employee Future Benefits
(FRA 51311, 51312, 51846)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 532,144 |
| Fiscal Year 2011-2012 | 561,451 |
| Variance (+Increase / -Decrease) | -29,307 |
| Percentage (+Increase / -Decrease) | -5% |
| Explanation of Major Variances | Variance $ | Variance % |
| The variance is attributed to a decrease in one time payments of severance cash outs from new collective agreements, with payments of $9M in 2012-13 compared to $42M in 2011-12. | -33,185 | -6% |
| This reflects a decrease in expenses accrued for workforce adjustments. In 2012-13, an obligation for termination benefits in the amount of $4.4M was accrued to reflect estimated workforce adjustment costs. The amount accrued in 2011-12 was $20.9M. | -16,598 | -3% |
| This represents the change in the Employee Future Benefits Liability balance and corresponding expenses. There was a decrease of $13M in 2012-13 in the balance of employee future benefits and a decrease of $35M in 2011-12. The decrease of the liabilities reflects the elimination of severance benefits for most AANDC employee groups over the two years. |
22,105 | 4% |
| Total Explained | -27,678 | -5% |
| Total Unexplained | -1,630 | 0% |
EXP 8 - Claims and Litigation (Operating Expenses)
(FRA 51722)
(2012-13 AANDC Financial Statements Note 8)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 154,073 |
| Fiscal Year 2011-2012 | -480,550 |
| Variance (+Increase / -Decrease) | 634,623 |
| Percentage (+Increase / -Decrease) | 132% |
| Explanation of Major Variances |
| This expense represents the change in the Provision for Claims and Litigation for litigation claims, non-litigation claims and Indian Residential Schools claims. Increase of $154M in the 2012-13 liability: The majority of the variance is due to an increase in liability of $589M for Indian Residential School claims, as a result of an addition of 7,941 Independent Assessment Process (IAP) claims, offset by a decrease in liability of $472M from the settlement of more than 5,000 claims. (See SFP 4 "Variance Summary - Provision for Claims and Litigation" for details) Decrease of $480M in the 2011-12 liability: This is mainly due to the reduction of liability for Indian Residential School claims, which is primarily attributed to the settlement of more than 4,200 claims during the year. |
EXP 9 - Professional Services
(FRA 51321)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 185,094 |
| Fiscal Year 2011-2012 | 203,073 |
| Variance (+Increase / -Decrease) | -17,979 |
| Percentage (+Increase / -Decrease) | -9% |
| Explanation of Major Variances | Variance $ | Variance % |
| This represents an overall decrease in expenses for services related to the assessment, remediation and management of contaminated sites and environmental consultants in the NWT region as more remediation and assessment work took place in 2011-12. | -11,523 | -6% |
| This represents an overall reduction of spending on management consulting services seen in most regions. Included in the total decrease, $1.1M of expenses were incurred for a one year project in 2011-12. | -5,230 | -3% |
| This represents a reduction of spending on temporary help. The majority of the decrease occurred in HQ region. $1.5M out of the total decrease was associated with a new program being implemented in 2011-12 which required a higher number of temporary assist with program start-up. |
-2,781 | -1% |
| Total Explained | -19,534 | -10% |
| Total Unexplained | 1,555 | 1% |
EXP 10 - Legal Services
(FRA 51321)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 117,141 |
| Fiscal Year 2011-2012 | 123,344 |
| Variance (+Increase / -Decrease) | -6,203 |
| Percentage (+Increase / -Decrease) | -5% |
| Explanation of Major Variances | Variance $ | Variance % |
| The decrease is explained by lower Department of Justice billings in 2012-13 due to a reduction in activity level performed on AANDC litigation files. | -7,043 | -6% |
| Total Explained | -7,043 | -6% |
| Total Unexplained | 840 | 1% |
EXP 11 - Contaminated Sites (Operating Expenses)
(FRA 51321)
(2012-13 AANDC Financial Statements Note 8)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 116,242 |
| Fiscal Year 2011-2012 | 254,083 |
| Variance (+Increase / -Decrease) | -137,841 |
| Percentage (+Increase / -Decrease) | -54% |
| Explanation of Major Variances |
| This represents the change in the Environmental Liability balance and corresponding expenses (Northern region) that is allocated to operating expenses. Increase of $116M in 2012-13 liability was mainly due to an increase in estimated remediation costs. See SFP 5 "Variance Summary - Environmental Liabilities" for more details. Increase of $254M in 2011-12 liability was a result of increased environmental liabilities for several sites and additional liabilities resulting from the identification of new sites. |
EXP 12 - Travel and Relocation
(FRA 51321)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 28,221 |
| Fiscal Year 2011-2012 | 31,704 |
| Variance (+Increase / -Decrease) | -3,483 |
| Percentage (+Increase / -Decrease) | -11% |
| Explanation of Major Variances | Variance $ | Variance % |
| The trend of reducing overall departmental travel expenditures continued for 2012-13. The 2012-13 annual budget for cap-related expenses (including travel, hospitality, conference and seminars) was $31.2M, which was based on the 2011-12 actual spending on those activities. The actual cap-related expenses were $28.2M, well below the cap. Compared to 2011-12, the total travel expenses decreased by $3.5M. Of which, a $3.1M reduction was from the travel costs for public servants and non-public servants. |
-3,483 | -11% |
| Total Explained | -3,483 | -11% |
| Total Unexplained | 0 | 0% |
EXP 13 - Rental of Buildings and Machinery
(FRA 51321)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 13,675 |
| Fiscal Year 2011-2012 | 10,446 |
| Variance (+Increase / -Decrease) | 3,229 |
| Percentage (+Increase / -Decrease) | 31% |
| Explanation of Major Variances | Variance $ | Variance % |
| The $3.3M increase represents the 2012-13 payments for license fees for IT application software which are reported as Rental of Building and Machinery as a result of a coding change to Government wide chart of accounts effective April 1, 2012. The 2011-12 payments were reported as Machinery and Equipment. | 3,355 | 32% |
| Total Explained | 3,355 | 32% |
| Total Unexplained | -126 | -1% |
EXP 14 - Expenses Incurred on behalf of Government
(FRA 51732, 51171)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 6,960 |
| Fiscal Year 2011-2012 | -11,333 |
| Variance (+Increase / -Decrease) | -18,293 |
| Percentage (+Increase / -Decrease) | -161% |
| Explanation of Major Variances | Variance $ | Variance % |
| Expenses incurred on behalf of government represent the bad debt expense related to loans receivable (assets held on behalf of government). The majority variance relates to Direct Loans - Native Claimants. | ||
| Direct Loans- Native Claimants During 2012-13 the allowance for doubtful loans and corresponding bad debt expense decreased by approximately $7M primarily due to a decrease in the total outstanding loans for specific claims which are fully recorded as an allowance at the same time the receivable is created. (See SFP Tab 10 "Variance Summary- Loans Receivable" under "Direct loans - Allowance for Doubtful Accounts") During 2011-12, there was an increase of $9M to the allowance and corresponding bad debt expense due to an increase in the total number of Specific Claims outstanding. |
-16,531 | -146% |
| Total Explained | -16,531 | -146% |
| Total Unexplained | -1,762 | -15% |
EXP 15 - Other
(FRA 51321, 51192, 51511, 51631, 51635, 51711, 51726, 51729)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | -4,711 |
| Fiscal Year 2011-2012 | 16,313 |
| Variance (+Increase / -Decrease) | -21,024 |
| Percentage (+Increase / -Decrease) | -129% |
| Explanation of Major Variances | Variance $ | Variance % |
| Costs of internally developed projects are charged to various expense accounts according to the nature of expenditures and reallocated to WIP (Work in Progress) and capital assets accounts at year end. In 2012-13, $12M more in expenditures were reallocated. The adjustment for reallocation of expenditures is processed in Other Expense account. | -12,405 | -76% |
| This represents a decrease in resource revenue sharing with Aboriginal groups due to lower mining and oil royalty revenue collected in 2012-13 compared to 2011-12. | -4,109 | -25% |
| The $5.5M represents one time payments made in 2011-12 to the Province of British Columbia when the Maa-Nulth Treaty came into effect. | -5,463 | -33% |
| Total Explained | -21,977 | -135% |
| Total Unexplained | 953 | 6% |
Part IV - Revenue - Note 18, Segmented Information - FY 2012-13
FY 2012-13 VARIANCE ANALYSIS
Revenue - Note 18 Segmented Information (Unaudited)
As at March 31
(in thousands of dollars)
| 2013 | 2012 Restated | Yr-Over-Yr Variance $ % |
Explained % | Unexplained % | Reference | ||
| Revenues | |||||||
| Norman Wells project profits | 108,884 | 97,176 | 11,708 | 12% | 12% | 0% | REV 1 |
| Resource royalties | 68,321 | 143,738 | (75,417) | -52% | -52% | 0% | REV 2 |
| Interest on loans | 5,970 | 7,000 | (1,030) | -15% | -11% | -4% | REV 3 |
| Miscellaneous | 4,835 | 28,310 | (23,475) | -83% | -83% | 0% | REV 4 |
| Leases and rentals | 3,874 | 4,862 | (988) | -20% | |||
| Finance and administrative services | 744 | 644 | 100 | 16% | NOTE | ||
| Revenues earned on behalf of Government | (190,205) | (281,086) | 90,881 | -32% | |||
| Total Revenues | 2,423 | 644 | 1,779 | 276% | |||
NOTE: Revenues earned on behalf of Government
All the revenues, except "Finance and administrative services" and "Gain on sale of crown assets", are included in Revenues earned on behalf of Government.
REV 1 - Norman Wells Project Profits
(FRA 42129)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 108,884 |
| Fiscal Year 2011-2012 | 97,176 |
| Variance (+Increase / -Decrease) | 11,708 |
| Percentage (+Increase / -Decrease) | 12% |
| Explanation of Major Variances | Variance $ | Variance % |
| The increase in revenue is attributed to an increase in oil production in 2012-13. This increase was mainly due to field production returning to normal operations after operating at reduced capacity in 2011-12. | 11,708 | 12% |
| Total Explained | 11,708 | 12% |
| Total Unexplained | 0 | 1% |
REV 2 - Resource Royalties
(FRA 42311)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 68,321 |
| Fiscal Year 2011-2012 | 143,738 |
| Variance (+Increase / -Decrease) | -75,417 |
| Percentage (+Increase / -Decrease) | -52% |
| Explanation of Major Variances | Variance $ | Variance % |
| Mining Royalties: The decrease of $73M in Canadian mining royalties is primarily due to decrease in diamond prices, decrease in production and an increase in expenses. | -72,623 | -51% |
| Oil Royalties: The decrease is attributed to falling oil prices despite an increase in actual oil production. | -1,405 | -1% |
| Total Explained | -74,028 | -52% |
| Total Unexplained | -1,389 | 1% |
REV 3 - Interest on Loans
(FRA 42129)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 5,970 |
| Fiscal Year 2011-2012 | 7,000 |
| Variance (+Increase / -Decrease) | -1,030 |
| Percentage (+Increase / -Decrease) | -15% |
| Explanation of Major Variances | Variance $ | Variance % |
| BCTC - First Nations in British Columbia: The principal of settled comprehensive claims has decreased by $1.5M (from $16.4M in 2011-2012 to $14.9M in 2012-2013); therefore interest revenue has decreased. |
-86 | -1% |
| Native Claimants - CYFN/Elder Loans: During 2012-2013, $12.6M of principal was repaid; this decrease in outstanding principal balance resulted in lower interest revenue. |
-712 | -10% |
| Total Explained | -798 | -11% |
| Total Unexplained | -232 | -3% |
REV 4 - Miscellaneous Revenue
(FRA 42314, 42315, 42319, 42411, 42412, 42541, 42631, 42635,42719, 42733)
| Financial Statement Data (in thousands of dollars) | |
| Fiscal Year 2012-2013 | 4,835 |
| Fiscal Year 2011-2012 | 28,310 |
| Variance (+Increase / -Decrease) | -23,475 |
| Percentage (+Increase / -Decrease) | -83% |
| Explanation of Major Variances | Variance $ | Variance % |
| Forfeiture revenue decreased by $20.6M from $21.3M (2011-12) to $0.7M (2012-13). The large amount of forfeiture revenue in 2011-12 was primarily due to two reasons: failure to drill a well before the end of period 1 and the suspension/expiry of many exploration licenses. | -20,645 | -73% |
| The $2.6M represents the amounts received in 2011-12 when the Bowater Environmental Remediation Fund was established pursuant to a decision of the Commercial Division of the Superior Court in the Province of Quebec. The balance in the account is to be used to finance the remediation of environmental damage. | -2,597 | -9% |
| Total Explained | -23,242 | -82% |
| Total Unexplained | -233 | -1% |
Part V - Other - FY 2012-13
Note 3b) Parliamentary Authorities - Authorities Provided and Used
Explanation of Lapsed Amount
(2012-13 AANDC Financial Statements Note 3b)
| Financial Statement Data (in thousands of dollars) | |
| Current Year Authorities Provided | 8,499,216 |
| Current Year Authorities Used | 8,095,142 |
| Authorities Available for Future Years | 34,183 |
| Lapsed Amount | 369,891 |
| Percentage Lapsed | 4% |
| Explanation of Lapsed Amount | Lapsed $ | Lapsed % |
| Late reprofiling requests from 2012-13 to 2013-14 or future years for which the Department is seeking TBS/DOF approval. Major items include: - Specific Claims Settlement Fund $167M (already approved by DOF) - SPA- Indian Residential Schools Allotment $91M - Indian Residential Schools Settlement Agreement (Delivery Funding) $23M |
297,322 | 4% |
| Budget carryforward for which AANDC is seeking TBS approval: - Operating budget carryforward $36M - Capital budget carryforward $3M |
39,028 | 0% |
| Frozen Allotment - largely made up of ARLU Reprofiling from 2012-13 | 12,270 | 0% |
| Reduced requirements: - Treaty Related Measures |
8,367 | 0% |
| Subtotal | 356,987 | 4% |
| Net Lapse * | 12,904 | 0% |
* The net lapse is a result of implementation of saving measures from Canada's Economic Action Plan 2012 as well as delay in some activities and projects. Furthermore, a more cautious spending with regards to staffing, departmental travel, hospitality and professional services has resulted in efficiencies.
Note: The above information is as of August 28, 2013. It is subject to change as the reprofile requests have not all been approved by the Department of Finance at this time. Should some of these requests be refused. The result will be a corresponding increase in the net lapse.