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2013-2014 Estimates – Report on Plans and Priorities

Future-oriented Financial Statements (Unaudited)
Office of the Chief Electoral Officer
For the year ended March 31, 2014

Management Responsibility for Financial Statements

Management of the Office of the Chief Electoral Officer is responsible for these future-oriented financial statements, including responsibility for the appropriateness of the assumptions on which these statements are prepared.

These statements are based on the best information available and assumptions adopted as at September 30, 2012 and reflect the plans described in the Report on Plans and Priorities.


Marc Mayrand
Chief Electoral Officer of Canada

Helen J. Bélanger, CPA, CMA
Chief Financial Officer, Internal Audit and Administration



Ottawa, Canada
February 4, 2013





Office of the Chief Electoral Officer
Future-oriented Statement of Financial Position (Unaudited)
As at March 31
(in thousands of dollars)

  Estimated Results 2013 Planned Results 2014
Liabilities
Due to the Consolidated Revenue Fund
$405
$405
Accounts payable and accrued liabilities (Note 6)
16,110
13,911
Accrued employee salaries and benefits
1,194
1,330
Provision for vacation leave
1,813
1,854
Lease obligation for tangible capital assets (Note 7)
8
3
Deposits from political candidates (Note 8)
94
94
Employee severance benefits (Note 9b)
4,148
4,460
Total net liabilities
23,772
22,057
Financial assets
Due from the Consolidated Revenue Fund
17,398
15,335
Accounts receivable and advances (Note 10)
2,189
1,605
Total gross financial assets
19,587
16,940
Financial assets held on behalf of Government
Accounts receivable - from external parties
(37)
(37)
Total financial assets held on behalf of Government
(37)
(37)
Total net financial assets
19,550
16,903
Net debt
4,222
5,154
Non-financial assets
Prepaid expenses
275
442
Consumable supplies
5,817
5,827
Tangible capital assets (Note 11)
19,424
22,008
Total non-financial assets
25,516
28,277
Net financial position
$21,294
$23,123

Information for the year ended March 31, 2013 includes actual amounts from April 1, 2012 to September 30, 2012.

Contractual obligations (Note 12) and Contingent liabilities (Note 13).

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



Office of the Chief Electoral Officer
Future-oriented Statement of Operations and Net Financial Position
For the Year Ended March 31
(in thousands of dollars)

  Estimated Results 2013 Planned Results 2014
Expenses
Electoral Operations
$40,195
$40,106
Regulation of Electoral Activities
39,224
29,172
Electoral Engagement
9,784
9,445
Internal Services
42,119
43,374
Total expenses
131,322
122,097
Revenues
Excess contributions and donations
56
44
Fines and court awards
Miscellaneous revenues
11
5
Revenues earned on behalf of government
(67)
(49)
Total revenues
Net cost of operations before government funding
131,322
122,097
Government funding and transfers
Net cash provided by Government
132,980
117,888
Change in Due to the Consolidated Revenue Fund
360
Change in Due from the Consolidated Revenue Fund
(7,288)
(2,063)
Services provided without charge by other government departments (Note 14)
9,056
8,101
Net cost of operations after government funding and transfers
3,786
1,829
Net financial position – Beginning of year
17,508
21,294
Net financial position – End of year
$21,294
$23,123

Information for the year ended March 31, 2013 includes actual amounts from April 1, 2012 to September 30, 2012.

Segmented information (Note 15).

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



Office of the Chief Electoral Officer
Future-oriented Statement of Change in Net Debt (Unaudited)
For the Year Ended March 31
(in thousands of dollars)

  Estimated Results 2013 Planned Results 2014
Net cost of operations after government funding and transfers
$(3,786)
$(1,829)
Change due to tangible capital assets
Acquisition of tangible capital assets
9,691
7,846
Amortization of tangible capital assets
(5,465)
(5,262)
Total change due to tangible capital assets
4,226
2,584
Change due to consumable supplies
Acquisition of consumable supplies
293
10
Usage of consumable supplies
(240)
   –
Total change due to consumable supplies
53
10
Change due to prepaid expenses
Additions to prepaid
480
1,119
Usage of prepaid
(747)
(952)
Total change due to prepaid expenses
(267)
167
Net (decrease) increase in net debt
226
932
Net debt – Beginning of year
3,996
4,222
Net debt – End of year
$4,222
$5,154

Information for the year ended March 31, 2013 includes actual amounts from April 1, 2012 to September 30, 2012.

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



Office of the Chief Electoral Officer
Future-oriented Statement of Cash Flow (Unaudited)
For the Year Ended March 31
(in thousands of dollars)

  Estimated Results 2013 Planned Results 2014
Operating Activities
Net cost of operations before government funding and transfers
$131,322
$122,097
Non-cash items:
Amortization of tangible capital assets
(5,465)
(5,262)
Services provided without charge by other government departments (Note 14)
(9,056)
(8,101)
Variations in Statement of Financial Position:
(Decrease) increase in accounts receivable and accountable advances
(1,373)
(584)
(Decrease) increase in prepaid expenses
(267)
167
Increase (decrease) in consumable supplies
53
10
Decrease (increase) in deposits from political candidates
35
Decrease (increase) in employee severance benefits
803
(312)
(Increase) decrease in provision for vacation leave
(43)
(41)
Decrease (increase) in accounts payable and accrued liabilities
7,253
2,063
Cash used in operating activities
123,262
110,037
Capital Activities
Acquisition of tangible capital assets (excluding capital leases)
9,691
7,846
Cash used in capital activities
9,691
7,846
Financing Activities
Payment of capital lease obligations
27
5
Cash used in financing activities
27
5
Net cash provided by Government of Canada
$132,980
$117,888

Information for the year ended March 31, 2013 includes actual amounts from April 1, 2012 to September 30, 2012.

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



Office of the Chief Electoral Officer
Notes to Future-oriented Financial Statements (Unaudited)
For the year ended March 31, 2014

1. Authority and Objectives

The Office of the Chief Electoral Officer (the Office), commonly known as Elections Canada, is headed by the Chief Electoral Officer, who is appointed by resolution of the House of Commons and reports directly to Parliament. The Chief Electoral Officer is completely independent of the federal government and political parties. The Office is named in Schedule I.1 of the Financial Administration Act.

The Office's mandate is to be prepared to conduct a federal general election, by-election or referendum; administer the political financing provisions of the Canada Elections Act; monitor compliance with and enforce electoral legislation; carry out investigations into allegations that would amount to offences under the Act; conduct voter education and information programs; provide support to the independent commissions in charge of adjusting the boundaries of federal electoral districts following each decennial census; and carry out studies on alternative voting methods and, with the approval of parliamentarians, test electronic voting processes for future use during electoral events.

The Office is funded by an annual appropriation (which provides for the salaries of permanent, full-time staff) and the statutory authorities contained in the Canada Elections Act, the Referendum Act and the Electoral Boundaries Readjustment Act. These statutory authorities provide for all other expenditures, including the costs of electoral events, maintenance of the National Register of Electors, quarterly allowances to eligible political parties, redistribution of electoral boundaries and continuing public education programs.

The Office's Program Alignment Architecture (PAA) contains three programs and Internal Services. The program activities are:

Electoral Operations

This program allows Elections Canada to deliver fair and efficient electoral events whenever they may be required so that Canadians are able to exercise their democratic right to vote during a federal general election, by-election or referendum by providing an accessible and constantly improved electoral process that is responsive to the needs of electors.

Regulation of Electoral Activities

This program provides Canadians with an electoral process that is fair, transparent and in compliance with the Canada Elections Act. Within this program, Elections Canada is responsible for administering the political financing provisions of the Act. This includes monitoring compliance, disclosing and reporting financial activities, and enforcing electoral legislation.

Electoral Engagement

This program promotes and sustains the Canadian electoral process. It provides Canadians with electoral education and information programs so that they can make informed decisions about their engagement in the electoral process. It also aims to improve the electoral framework by consulting and sharing electoral practices with other stakeholders.

Internal Services

Internal services are groups of related activities and resources that are administered to support the Office in fulfilling its mandate. These groups are: Management and Oversight Services (Executive Services); Communications Services; Legal Services; Human Resources Management Services; Financial Management Services; Information Management Services; Information Technology Services; Procurement and Contracting Services; Travel and Other Administrative Services. Internal services include only those activities and resources that apply across the organization and not to those provided specifically to an activity.

2. Methodology and Assumptions

The future-oriented financial statements have been prepared on the basis of the plans of the Office as described in the Report on Plans and Priorities.

The information in the estimated results for fiscal year 2012-2013 is based on actual results as at September 30th 2012 and forecasts for the remainder of the fiscal year. Estimated year end information for 2012-2013 is used as the opening position for the 2013-2014 planned results, and forecasts have been made for the planned results for the 2013-2014 fiscal year.

The main assumptions underlying the forecasts are as follows:

  1. Assumptions are made according to the requirement of Treasury Board Accounting Policies, which are based on Canadian Generally Accepted Accounting Principles for the public sector.
  2. Expenses and revenues, including the determination of amounts internal and external to the government, are based on historical experience. The general historical pattern is expected to continue.

These assumptions are adopted as at September 30, 2012.

3. Variations and Changes to the Forecast Financial Information

While every attempt has been made to forecast the final results for the remainder of 2012-2013 and for 2013-2014, actual results achieved for both years are likely to vary from the forecast information presented, and this variation could be material.

In preparing these future-oriented financial statements, the Office has made estimates and assumptions concerning the future. These estimates and assumptions may differ from the subsequent actual results. Estimates and assumptions are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Factors that could lead to material differences between the future-oriented financial statements and the historical financial statements include:

  1. The timing and amounts of acquisitions and disposals of tangible capital assets may affect gains/losses and amortization expense.
  2. The timing and costs of by-elections, a general election and enhanced event readiness.
  3. Implementation of new collective agreements.

Once the Report on Plans and Priorities is presented, the Office will not be updating the forecasts for any changes to appropriations or forecast financial information made through supplementary estimates. Variances will be explained in the Departmental Performance Report.

4. Summary of Significant Accounting Policies

These future-oriented 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:

  1. Parliamentary authorities – The Office operates under two funding authorities: an annual appropriation and statutory authorities. Financial reporting of authorities provided to the Office do not parallel financial reporting according to generally accepted accounting principles since authorities are primarily based on cash flow requirements. Consequently, items recognized in the Future-oriented Statement of Operations and Net Financial Position and in the Future-oriented Statement of Financial Position are not necessarily the same as those provided through authorities from Parliament. Note 5 provides reconciliation between the bases of reporting.
  2. Net cash provided by Government – The Office operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Office is deposited to the CRF and all cash disbursements made by the Office are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements including transactions between departments of the Government.
  3. Due from or to the Consolidated Revenue Fund – 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 amount of cash that the Office is entitled to draw from the CRF without further appropriations in order to discharge its liabilities.
  4. Revenues – Revenues from regulatory fees are recognized in the accounts based on the services provided in the year.

    Other revenues are accounted for in the period in which the underlying transaction or event that gave rise to the revenue takes place.

    Revenues that are non-respendable are not available to discharge the Office's liabilities. While the Chief Electoral Officer is expected to maintain accounting control, he or she 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 as a reduction of the entity's gross revenues.
  5. Expenses – Expenses are recorded on the accrual basis.

    Transfer payments are recorded as expenses when authorization for the payment exists and the recipient has met the eligibility criteria or the entitlements established in the political financing provisions of the Canada Elections Act. Transfer payments that become repayable as a result of conditions specified in the political financing provisions of the Canada Elections Act that have come into being are recorded as a reduction to transfer payment expense and as a receivable.

    Vacation pay and compensatory leave are accrued as the benefits are earned by employees under their respective terms of employment.
  6. Political parties quarterly allowance – The Canada Elections Act allows for the payment from public funds of quarterly allowances to qualifying registered parties. The quarterly allowance is calculated based on the results of the most recent general election preceding the quarter. This allowance is expensed in each quarter of the calendar year as directed by the Act. The allowance is being phased out over three fiscal years starting in 2012-2013, as set out in An Act to implement certain provisions of the 2011 budget as updated on June 6, 2011 and other measures.
  7. Services provided without charge – Services provided without charge by other government departments for accommodation, the employer's contribution to the health and dental insurance plans, audit services and legal services are recorded as operating expenses, at their estimated cost, in the Future-oriented Statement of Operations and Net Financial Position.
  8. Employee future benefits

    1) Pension benefits – Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government of Canada. The Office's contributions to the Plan are charged to expenses in the year incurred and represent the total of the Office's obligation to the Plan. The Office's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.

    2) 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.
  9. Accounts receivable – 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.
  10. Contingent liabilities – Contingent liabilities are potential liabilities that may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded. If the likelihood is not determinable or an amount cannot be reasonably estimated, the contingency is disclosed in the notes to the Future-oriented Financial Statements.
  11. Consumable supplies – Consumable supplies consist mainly of forms and publications used to administer election events and documents distributed to political entities. These supplies are recorded at weighted average cost. The cost is charged to operations in the period in which the items are consumed. If they no longer have service potential, they are valued at the lower of cost or net realizable value.
  12. Tangible capital assets – Tangible capital assets are recorded at historical cost less accumulated amortization. The Office records as tangible capital assets all expenses providing multi-year benefits and leasehold improvements having an initial cost of $5,000 or more. Similar items less than $5,000 are expensed in the Future-oriented Statement of Operations and Net Financial Position. The Office does not capitalize intangibles. Capital assets acquired for software under development are amortized once that software is put into production.

    Amortization is calculated on a straight-line basis over the estimated useful lives of the tangible capital assets as follows:

    Asset Class Useful Life
    Office equipment 3 to 10 years
    Informatics equipment 3 years
    Software 3 to 5 years
    Furniture and fixtures 10 years
    Vehicles 5 years
    Motorized equipment 10 years
    Leasehold improvements and capital leases Lesser of the remaining term of the lease or estimated useful life

  13. Measurement uncertainty – The preparation of these future-oriented 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 contingent liabilities, the liability for employee severance benefits, the useful life of tangible capital assets and candidate and party reimbursement of eligible election expenses. 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.

5. Parliamentary Authorities

The Office receives most of its funding through annual parliamentary authorities and the statutory authorities contained in the electoral legislation. Items recognized in the Future-oriented Statement of Operations and Net Financial Position and the Future-oriented Statement of Financial Position in one year may be funded through parliamentary authorities in prior, current or future years. Accordingly, the Office has different net results of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:

  1. Reconciliation of net cost of operations to current year authorities used

    (in thousands of dollars)   
      Estimated Results 2013 Planned Results 2014
    Net cost of operations before government funding and transfers
    $131,322
    $122,097
    Adjustments for items affecting net cost of operations but not affecting authorities
    Add (less):
    Amortization of tangible capital assets
    (5,465)
    (5,262)
    Services provided without charge by other government departments
    (9,056)
    (8,101)
    Change in provision for vacation leave
    (43)
    (41)
    Employee severance benefits liability expense
    (317)
    (587)
    Prepaid expenses
    (747)
    (952)
    Consumable supplies
       293
        10
    Total items affecting net cost of operations but not affecting authorities
    (15,335)
    (14,933)
    Adjustments for items not affecting net cost of operations but affecting authorities
    Add (less):
    Acquisition of tangible capital assets
    9,691
    7,846
    Prepaid expenses
    480
    1,119
    Total items not affecting net cost of operations but affecting authorities
    10,171
    8,965
    Current year authorities used
    $126,158
    $116,129

  2. Reconciliation of parliamentary authorities provided to current year authorities used

    (in thousands of dollars)   
      Estimated Results 2013 Planned Results 2014
    Authorities provided:
    Program expenditures (Vote 15)
    $32,095
    $30,356
    Statutory contributions to employee benefit plans
    6,647
    6,625
    Other statutory expenditures
    90,579
    79,148
    129,321
    116,129
    Less:
    Lapsed authorities – Program expenditures (Vote 15)
    (3,163)
    Current year authorities used
    $126,158
    $116,129

6. Accounts Payable and Accrued Liabilities

The following table presents details of the Office's accounts payable and accrued liabilities:

(in thousands of dollars)   
  Estimated Results 2013 Planned Results 2014
Accounts payable – Other government departments and agencies
$2,542
$2,480
Accounts payable – External parties
1,111
907
Total accounts payable
3,653
3,387
Accrued liabilities
12,457
10,524
Total accounts payable and accrued liabilities
$16,110
$13,911


7. Lease Obligation for Tangible Capital Assets

The Office has entered into agreements to lease certain equipment under capital lease with a cost of $241,135 and accumulated amortization of $207,882 as at March 31, 2012. The obligations related to the upcoming years include the following:

(in thousands of dollars)   
Maturing year Estimated Results 2013 Planned Results 2014
2014
$5
$ –
2015
2
2
2016 and thereafter
  1
  1
Total future minimum lease payments
8
3
Less: imputed interest (2.15% to 4.82%)
Lease obligation for tangible capital assets
$8
$3


8. Deposits from Political Candidates

The Deposits from political candidates represent the Office's outstanding liability in relation to nomination deposits. Once the Chief Electoral Officer is satisfied that the candidates have filed a complete electoral campaign return and that the unused receipts valid for income tax purposes supplied by the returning officer have been returned within one month after polling day, these deposits are refunded.

9. Employee Future Benefits

  1. Pension benefits

    The Office's employees participate in the Public Service Pension Plan, which is sponsored and administered by the Government. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Québec Pension Plans benefits and they are indexed to inflation.

    Both the employees and the Office contribute to the cost of the Plan. The forecast expenses for the Office are $4,746,212 in 2012-2013 and $4,730,452 in 2013-2014 which represents approximately 1.8 times the contributions by employees.

    The Office's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.

  2. Employee severance benefits

    The Office provides severance benefits to its employees based on eligibility, years of service and salary at termination of employment. These severance benefits are not pre-funded. Benefits will be paid from future authorities.

    As part of collective agreement negotiations with certain employee groups, and changes to conditions of employment for executives and certain non-represented employees, the accumulation of severance benefits under the employee severance pay program ceased for these employees commencing in 2012. Employees subject to these changes have been given the option to be immediately paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits on termination from the public service. These changes have been reflected in the calculation of the outstanding severance benefit obligation.

    (in thousands of dollars)   
      Estimated Results 2013 Planned Results 2014
    Accrued benefit obligation, beginning of year
    $4,951
    $4,148
    Expense for the year
    317
    587
    Benefits paid during the year
    (1,120)
    (275)
    Accrued benefit obligation, end of year
    $4,148
    $4,460


10. Accounts Receivable and Advances

The following table presents details of the Office's accounts receivable and advance balances:

(in thousands of dollars)   
  Estimated Results 2013 Planned Results 2014
Receivables – Other government departments and agencies
$405
$405
Receivables – External parties
1,838
1,254
Employee advances
    2
    2
Subtotal
2,245
1,661
Allowance for doubtful accounts on receivables from external parties
(56)
(56)
Gross accounts receivable and advances
2,189
1,605
Accounts receivable held on behalf of Government
(37)
(37)
Net accounts receivable and advances
$2,152
$1,568


11. Tangible Capital Assets

(in thousands of dollars)   
Cost

Capital Asset Class Opening Balance Acquisitions Transfers Disposals and Write-Off Closing Balance 2013
Net
Book
Value
2014
Net
Book
Value
Office equipment (including capital leases)
$1,397
$(197)
$1,200
$466
$369
Informatics equipment
11,803
$474
12,277
930
742
Software
37,496
230
$1,455
39,181
7,035
4,327
Software under development
2,250
488
(1,455)
1,283
1,283
1,283
Furniture and fixtures
1,986
5,200
7,186
5,641
10,377
Vehicles and motorized equipment
190
25
(24)
191
81
64
Leasehold improvements
5,716
3,274
(791)
8,199
3,988
4,846
Total
$60,838
$9,691
$ –
$(1,012)
$69,517
$19,424
$22,008

Cost at March 31, 2013 includes Tangible Capital Assets under construction as follows:
    Software under development $1,283
    Leasehold improvements $8,199

(in thousands of dollars)   
Accumulated Amortization

Capital Asset Class Opening
Balance
Amortization Disposals and Write-Off Closing Balance
Office equipment (including capital leases)
$812
$119
$(197)
$734
Informatics equipment
10,866
481
11,347
Software
28,299
3,847
32,146
Furniture and fixtures
1,429
116
1,545
Vehicles and motorized equipment
118
16
(24)
110
Leasehold improvements
4,116
886
(791)
4,211
Total
$45,640
$5,465
$(1,012)
$50,093


12. Contractual Obligations

The nature of the Office's activities can result in some large multi-year contracts and obligations whereby the Office will be obligated to make future payments when the services/goods are received. Significant contractual obligations that can be reasonably estimated are summarized as follows:

(in thousands of dollars)   
2014
$21,467
2015
6,990
2016
4,660
2017
3,416
2018 and thereafter
3,066
Total
$39,599


13. Contingent Liabilities

Claims have been made against the Office in the normal course of operations. As at the date of the preparation of these future-oriented financial statements, legal proceedings for claims totalling approximately $1,100,000 are pending. Some of these potential liabilities may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded in the financial statements.

14. Related Party Transactions

The Office is related as a result of common ownership to all government departments, agencies and Crown corporations. The Office enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, the Office received common services which were obtained without charge from other government departments as disclosed below.

  1. Common services provided without charge by other government departments

    During the year, the Office received services without charge from certain common services organizations, related to accommodation, legal services, the employer's contribution to the health and dental insurance plans and workers' compensation coverage. These services provided without charge have been recorded in the Office's Future-oriented Statement of Operations and Net Financial Position as follows:

    (in thousands of dollars)   
    Estimated Results 2013 Planned Results 2014
    Accommodation
    $5,435
    $4,796
    Employer's contribution to the health and dental insurance plans
    3,478
    3,160
    Audit services
    139
    141
    Workers' compensation
    4
    4
    Total
    $9,056
    $8,101


    The Government has centralized some of its administrative activities for efficiency, cost-effectiveness purposes and economic delivery of programs to the public. As a result, the Government uses central agencies and common service organizations so that one department performs services for all other departments and agencies without charge. The costs of these services, such as the payroll and cheque issuance services provided by Public Works and Government Services Canada, are not included in the Office's Future-oriented Statement of Operations and Net Financial Position.


  2. Other transactions with related parties

    (in thousands of dollars)   
    Estimated Results 2013 Planned Results 2014
    Accounts receivable – Other government departments and agencies
    $405
    $405
    Accounts payable – Other government departments and agencies
    2,542
    2,480


    Expenses disclosed in (b) exclude common services provided without charges, which are already disclosed in (a).

15. Segmented Information

Presentation by segment is based on the Office 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 4. The following table presents the expenses incurred and revenues generated for the main program activities, by major object of expenses and by major type of revenues. The segment results for the period are as follows:

(in thousands of dollars)   
  2013 2014
Electoral Operations Regulation of Electoral Activities Electoral Engagement Internal Services Total Total
Transfer Payments
Political parties quarterly allowances
$22,329
$22,329
$15,905
Reimbursement (adjustment) of candidates' and parties' expenses  
1,326
1,326
    –
Total Transfer Payments
23,655
23,655
15,905
Operating Expenses
Salaries and benefits
$ 21,828
9,264
$ 6,048
$ 15,893
53,033
48,770
Professional services
8,813
4,707
1,832
10,054
25,406
27,845
Rental of equipment and accommodation
794
201
26
8,711
9,732
9,611
Amortization of tangible capital assets
2,143
510
2,812
5,465
5,262
Travel and communication
2,357
333
387
1,307
4,384
3,772
Advertising, publishing and printing
2,106
37
1,395
279
3,817
2,560
Repair and maintenance of equipment
1,297
364
1
1,883
3,545
3,556
Small equipment
627
117
50
1,024
1,818
4,463
Utilities, materials and supplies
229
36
45
154
464
350
Interest and other charges
     1
    –
    –
    2
    3
    3
Total Operating Expenses
40,195
39,224
9,784
42,119
131,322
122,097
Revenues
Excess contributions and donations
56
56
44
Fines and court awards
Miscellaneous revenues
11
11
5
Revenues earned on behalf of government
    –
(56)
    –
(11)
(67)
(49)
Total Revenues
Net cost of operations before government funding
$40,195
$39,224
$9,784
$42,119
$131,322
$122,097