1. Authority and objectives
The Department of Foreign Affairs and International Trade (hereinafter called “the Department”) operates under the legislation set out in the Department of Foreign Affairs and International Trade Act, RSC 1985, c. E-22.
The 2008-2009 Report on Plans and Priorities (RPP) was based on the Department’s Program Activity Architecture (PAA), as approved by Treasury Board (TB). Financial information in the 2009-2010 Departmental Performance Report (DPR) is reported on this basis. The PAA presents the Department’s three strategic outcomes stated as end results. Strategic outcomes are supported by a cascading matrix of program activities, sub-activities and sub-sub-activities.
The Department’s strategic outcomes can be described in general terms as: (a) providing policy advice and coordination as well as conducting diplomacy and advocacy for the benefit of Canada and Canadians, while reflecting the country’s interests and values; (b) assisting Canadians through provision of international commercial, consular and passport services; and (c) managing a network of missions abroad on behalf of the Government of Canada. In short, the strategic outcomes indicate the long-term, enduring benefits for Canadians generated by the Department, as follows:
Strategic Outcome #1: Canada’s International Agenda: The international agenda is shaped to Canada’s benefit and advantage in accordance with Canadian interests and values.
Strategic Outcome #2: International Services for Canadians: Canadians are satisfied with commercial, consular and passport services.
Strategic Outcome #3: Canada’s International Platform: The Department maintains a mission network of infrastructure and services to enable the Government of Canada to achieve its international priorities.
Internal Services are the combination of process- and service-related activities that make possible all of the Department’s operations. Overall, Internal Services enable the Department to carry out its mandated functions toward the achievement of its strategic outcomes.
2. Summary of significant accounting policies
The financial statements have been prepared in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector. The presentation and results using the stated accounting policies do not result in any significant differences from Canadian generally accepted accounting principles. As a result of changes to Treasury Board accounting policy TBAS 1.2, the 2008-2009 comparative figures have been restated to reflect changes as detailed in Note 14.
Significant accounting policies are as follows:
(a) Parliamentary appropriations: The Department is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Department do not parallel financial reporting according to Canadian generally accepted accounting principles since appropriations are primarily based on cash flow requirements. Consequently, items recognized in the Statement of Operations and the Statement of Financial Position are not necessarily the same as those provided through appropriations from Parliament. Note 3 provides a high-level reconciliation between the basis of reporting.
(b) Consolidation: These financial statements include the accounts of Passport Canada. Revenue and expense transactions and asset and liability accounts between Passport Canada and the Department have been eliminated.
(c) Net Cash Provided by Government: The Department operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Department is deposited to the CRF and all cash disbursements made by the Department 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.
(d) Amounts due from/to the CRF are the result of timing differences at year-end between when a transaction affects authorities and when it is processed through the CRF. Amounts due from the CRF represent the net amount of cash that the Department is entitled to draw from the CRF without further appropriations to discharge its liabilities.
(e) Revenues: Revenues from regulatory fees are recognized in the accounts based on the services provided in the year.
f) Expenses: Expenses are recorded on the accrual basis:
(g) Employee future benefits:
(h) Cash: Cash for the Department consists of the funds in transit from missions and funds received and not yet deposited, partially offset by credits in imprest accounts. This cash is for the facilitation of operations. All foreign currency accounts are valued at the rate of exchange in effect on March 31.
(i) Accounts receivable: Accounts receivable are stated at amounts expected to be ultimately realized; a provision is made for receivables where recovery is considered uncertain. An allowance for doubtful accounts, resulting in a charge to bad debt, is applied to the accounts receivable balance.
(j) Contingent liabilities: Contingent liabilities are potential liabilities which 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 financial statements.
(k) Prepaid expenses: Prepaid expenses for the Department consist primarily of rent payments and transfer payments when a recipient requires payment in advance and some of the terms and conditions will be fulfilled in a future fiscal year. Prepaid expenses shall be accounted for as non-financial assets until the related services are rendered, goods are consumed, or terms of the contractual agreement are fulfilled.
(l) Inventories: Inventories consist of parts, material and supplies held for future program delivery and not intended for resale, as well as inventory for sale. All inventories are valued at cost. If they no longer have service potential, they are valued at the lower of cost or net realizable value.
(m) Foreign currency transactions: Transactions involving foreign currencies are translated into Canadian dollar equivalents using rates of exchange in effect at the time of those transactions. Monetary assets and liabilities denominated in a foreign currency are translated into Canadian dollars using the rate of exchange in effect on March 31. Foreign exchange gains and losses have been netted together and the net result is presented in either Expenses or Revenues in the Statement of Operations (and in note 13), depending on if the net result is a loss or gain, respectively.
(n) Tangible capital assets: All tangible capital assets and leasehold improvements having an initial cost of $10,000 or more are recorded at their acquisition cost. The Department does not capitalize intangibles, works of art and historical treasures that have cultural, aesthetic or historical value, and assets located in museum collections.
Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the assets. The amortization periods are as follows:
|Asset Class||Amortization Period|
|Buildings||20 to 25 years|
|Works and infrastructure||30 years|
|Machinery and equipment||5 to 25 years|
|Informatics hardware||3 to 15 years|
|Informatics software||3 to 10 years|
|Vehicles||5 to 10 years|
|Leasehold improvements||Term of the lease or 25 years|
|Assets under construction||Once in service, in accordance with asset type|
Assets under construction are recorded in the applicable capital asset class in the year that they become available for use and are not amortized until they become available for use.
(o) Measurement uncertainty: The preparation of these financial statements in accordance with Treasury Board accounting policies, which are consistent with Canadian generally accepted accounting principles for the public sector, 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 and the useful life of tangible capital assets. Actual results could significantly differ from those estimated. Management's estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year they become known.
3. Parliamentary Appropriations
The Department receives most of its funding through annual Parliamentary appropriations. Items recognized in the Statement of Operations and the Statement of Financial Position in one year may be funded through Parliamentary appropriations in prior, current or future years. Accordingly, the Department has different net results of operations for the year on a government funding basis than on an accrual accounting basis. The purpose of Note 3 is to reconcile the differences from the two basis of reporting. The differences are reconciled in the following tables (in thousands of dollars):
|(a) Reconciliation of net cost of operations to current year appropriations used:||2010||2009 (restated)|
|Net cost of operations||2,403,214||2,371,303|
|Adjustments for items affecting net cost of operations but not affecting appropriations:|
|Services provided without charge by other government departments||(99,200)||(92,800)|
|Amortization of tangible capital assets||(89,479)||(83,464)|
|Refunds of prior year expenditures||13,985||12,459|
|Revenue not available for spending||132,918|
|Gain (loss) on disposal and writedown of tangible capital assets||(1,568)||11,976|
|Decrease (increase) in the allowance for bad debt expenses||(3,974)||1,106|
|Decrease in accounts payable not affecting appropriations||4,700||10,300|
|Decrease (increase) in vacation pay and compensatory leave||(362)||182|
|Decrease (increase) in employee severance benefits||(15,304)||(9,382)|
|Adjustments for items not affecting net cost of operations but affecting appropriations|
|Acquisitions of tangible capital assets||179,640||100,120|
|Increase (decrease) in prepaid expenses||(11,339)||37,628|
|Increase (decrease) in inventory held for re-sale||(194)||1,784|
|Increase (decrease) in consumable inventory||(1,915)||2,901|
|Current year appropriations used||2,516,943||2,499,604|
Appropriations are provided on cash basis while the net cost of operations is reported on an accrual accounting basis. As a result, the two will always be different. The variance is mainly explained by accruals and revenue not available for spending as they do not affect appropriations, but are included in the net cost of operations. The variance is also explained by various elements classified as Assets in the Statement of Financial Position (i.e. inventory, prepaid expenses and capital assets) that affect appropriations used, but are not included in the net cost of operations.
(in thousands of dollars)
|(b) Appropriations provided and used||2010||2009|
|Vote 1 - Operating Expenditures||1,502,948||1,372,698|
|Vote 5 - Capital Expenditures||197,423||182,001|
|Vote 10 - Grants and Contributions||899,359||817,142|
|Vote 11b - Passport Canada - Capital expenditures||10,000||13,516|
|Vote 13c - Passport Canada - Operating expenditures||-||12,888|
|Appropriations available for future years||48,367||52,955|
|Lapsed appropriations: Operating (1)||128,609||11,171|
|Lapsed appropriations: Capital||9,109||9,119|
|Lapsed appropriations: Grants and Contributions||72,610||1,145|
|Lapsed appropriations: Passport Canada Capital expenditures||166||3,692|
|Total appropriations used||2,516,943||2,499,604|
Parliamentary appropriations provided (i.e. appropriations available from prior years for Passport Canada, proceeds from the disposal of surplus Crown assets, and funds provided through the Main Estimates and Supplementary Estimates in the current year) are reconciled to Parliamentary appropriations used in the current year and agree with amounts shown as "Available for Use and Authorities Used" as reflected in the "Summary of Source and Disposition of Authorities" in Volume II of the Public Accounts.
|(1) Lapsed appropriations: Operating||128,609|
|NAFTA Chapter 11 Trade litigation settlements (Frozen Allotment)||(50,724)|
|Other Frozen Allotments||18,812)|
|Special Purpose Allotments||16,962)|
|Other directed lapses (Currency fluctuations and Softwood Lumber litigation)||(12,270)|
|Adjusted Public Accounts Operating Budget Lapse||29,841|
|Funding from partner departments for their operations abroad||(6,424)|
|Re-spendable revenues from the International Youth Exchange Program||(1,997)|
|The Department's net lapse of its operating appropriation is:||21,420|
4. Accounts Receivable and Advances
The following table presents details of accounts receivable and advances (in thousands of dollars):
|Receivables from external parties||16,108||14,875|
|Cash in transit||7,596||5,710|
|Receivables from other government departments and agencies||11,182||11,333|
|Allowance for doubtful accounts on external receivables and advances||(13,803)||(9,829)|
|Total receivables and advances, net of allowances||75,593||86,899|
The following table presents details of the inventory measured at the average cost method (in thousands of dollars):
|Passport inventory material for resale||5,179||5,373|
The cost of consumed inventory recognized as an expense in the Statement of Operations is $23,313,519 in 2009-2010 ($19,320,127 in 2008-2009).
6.Tangible Capital Assets
(in thousands of dollars)
|Capital Asset Class||Opening Balance (restated)||Acqui|
|Disposals & Write-offs||Closing Balance||Opening Balance (restated)||Amort|
|Disposals, Write-offs & Adjust|
Net Book Value
Net Book Value (restated)
|Works and Infrastructure||1,452||-||-||1,452||84||50||-||134||1,318||1,368|
|Machinery and Equipment||77,830||39,045||(3,917)||112,958||57,055||10,781||1,059||68,895||44,063||20,775|
|Assets under construction||158,727||35,522||(9,223)||185,026||-||-||-||-||185,026||158,727|
Amortization expense for the year ended March 31, 2010 is $89,478,773 (2009 - $83,463,608).
Disposals of assets under construction represent assets that were put into use in the year and have been transferred to the other capital asset classes as applicable.
7. Accounts Payable and accrued liabilities
The following table presents the details of the Department's accounts payable and accrued liabilities (in thousands of dollars):
|Accounts payable to other government departments and agencies||69,327||43,357|
|Accounts payable to external parties||139,326||250,960|
8. Deferred Revenue
Deferred revenue is comprised of monies received as prepayment for services to be performed by the Department on behalf of third parties and deposits and unclaimed cheques for passport fees. Details of the transactions related to this account are as follows (in thousands of dollars):
9. Employee Benefits
(a) Pension benefits: The Department's CBS participate in the Public Service Pension Plan, which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Quebec Pension Plans benefits and are indexed to inflation.
Both the employees and the Department contribute to the cost of the Plan. The 2009-2010 Departmental expense amounts to $86,945,252 ($76,138,004 in 2008-2009), which represents approximately 1.9 times (2.0 in 2008-2009) the contributions by employees.
The Department'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.
Locally engaged staff participate in a combination of pension plans developed and administered based on local law and practice, or in the worldwide pension scheme which is administered at the Department's headquarters. The Government of Canada is the sponsor of all plans which may be defined contribution, defined benefit and either prefunded or pay-as-you go. The 2009-2010 employer contributions amount to $19,412,613 ($17,236,287 in 2008-2009).
(b) Severance benefits: The Department provides severance benefits to its employees based on eligibility, years of service and final salary. The severance benefit liability for Canada-based staff is based on a percentage provided by Treasury Board, applied to the eligible payroll as at March 31. Treasury Board determines the percentage based on an actuarial evaluation of the future liability for the entire government's eligible employees. The rate as at March 31, 2010 was 27.36% (26.92% as at March 31, 2009). For locally engaged staff, the liability is based on historical data whereby an average severance payment per locally engaged staff is calculated. This cost is multiplied by the total number of eligible locally engaged staff as at March 31, 2010 and a layoff/payout rate of 65%.
These severance benefits are not pre-funded. Benefits will be paid from future appropriations. Information about the severance benefits, measured as at March 31, is as follows (in thousands of dollars):
|Accrued benefit obligation, beginning of year||119,774||110,392|
|Expense or adjustment for the year||29,207||25,798|
|Benefits paid during the year||(13,903)||(16,416)|
|Accrued benefit obligation, end of year||135,078||119,774|
The Canada-based staff severance benefits liability amounts to $52 million, whereas the locally engaged staff liability is $83 million.
10. Contingent Liabilities
Claims have been made against the Department in the normal course of operations. These claims include items with pleading amounts and other for which no amount is specified. Based on the Department's assessment, legal proceedings for claims estimated at $18,383,029,488 ($15,729,334,907 as at March 31, 2009) were pending at March 31, 2010. Pending claims and litigation legal proceedings in which the outcome is not determinable totaled approximately $6,335,989,084 as at March 31, 2010 ($14,668,602,897 as at March 31, 2009). Of this amount, $501,111,600 ($765,837,540 as at March 31, 2009) relates to litigation where another Government department has been named as a co-defendant. Some of these potential liabilities may translate into actual liabilities as a result of court decisions or out-of-court settlements. To the extent to which future legal decisions are assessed as unfavourable, and a reasonable estimate of the loss can be made, estimated liabilities are accrued and an expense is recorded in the financial statements. An accrual of $3,000,000 ($3,153,010 as at March 31, 2009) has been recorded in the Statement of Financial Position.
11. Contractual obligations
The nature of the Department's activities can result in some large multi-year contracts and obligations whereby the Department will be obligated to make future payments when the services/goods are received. These obligations include long-term rental agreements for chancery offices, and transfer payments. Significant contractual obligations that can be reasonably estimated are summarized as follows (in thousands of dollars):
|2011||2012||2013||2014||2015||2016 and thereafter||Total|
|Purchase of passport materials||15,000||6,000||-||-||-||-||21,000|
|Lease of office space in Gatineau Quebec||6,000||6,000||6,000||5,000||5,000||3,000||31,000|
|Lease of office and parking space in Moscow||4,000||4,200||4,300||4,400||4,600||163,500||185,000|
|Chancery lease Consul General in New York||3,200||800||-||-||-||-||4,000|
|Chancery lease Permanent Mission of Canada to the United Nations in New York||1,500||1,600||1,600||1,600||1,600||6,200||14,100|
|Chancery lease in Chicago||579||595||611||629||646||4,260||7,320|
|Transfer payments for the purpose of assistance to countries of the former Soviet Union||17,051||-||-||-||-||-||17,051|
|Transfer payments for dismantlement of nuclear submarines||13,850||1,927||-||-||-||-||15,777|
|Transfer payments to the United Nations Office on Drugs and Crime||10,014||-||-||-||-||-||10,014|
12. Related party transactions
The Department is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Department enters into transactions with these entities in the normal course of business and on normal trade terms. Also, during the year, the Department received services which were obtained without charge from other Government departments as presented in part (a).
(a) Services provided without charge by other government departments:
During the year, the Department received services without charge from other government departments (accommodation, legal fees, the employer's contribution to the health and dental insurance plans and workers' compensation coverage). These services without charge have been recognized in the Department's Statement of Operations (in thousands of dollars) as follows:
|Employer's contribution to the health and dental insurance plans||67,300||60,000|
|Workers compensation charges||400||400|
(b) Payables and receivables outstanding at year end with related parties (in thousands of dollars):
|Receivables from other government departments and agencies||11,182||11,333|
|Payables to other government departments and agencies||69,327||43,357|
(c) Administration of programs on behalf of other government departments:
The Department has a number of memorandums of understanding (MOUs) with partner departments for the administration of unique, in-year programs delivered abroad. The Department administered approximately $179,000,000 ($224,000,000 in 2008-2009) for operational and program activities on behalf of our partner departments. The Department also collected approximately $227,000,000 ($267,000,000 in 2008-2009) in revenues on behalf of our partner departments. These expenses and the revenues remitted to the partner departments are reflected in the financial statements of those departments and are not recorded in these financial statements.
(d) Management and administration of Common Services:
In accordance with the Treasury Board Common Service Policy (February 1997), and the Department of Foreign Affairs and International Trade Act (1985), the Department has the mandate to manage the procurement of goods, services and real property at missions abroad. These common services are mandatory for departments to use when required to support Canada's diplomatic and consular missions abroad.
MOUs are in force to cover the roles and responsibilities of DFAIT, partner departments, Crown corporations and non-federal organizations. These MOUs outline the principles and operational guidelines for the management and administration of the common services regime, the specifications with respect to services and service delivery standards, the funding of common services, the responsibilities of parties, and dispute resolution.
i. Common Services provided to other government departments
To facilitate the efficient and cost effective delivery of common services in support of the international programs of all federal departments and agencies of the Government of Canada, the Interdepartmental Memorandum of Understanding on Operations and Support at Missions Abroad (the Generic MOU) was signed in April 2004.
In the fiscal year ended March 31, 2010, expenses related to changes made to partner departments’ representation abroad are reflected in the financial statements of the Department. Appropriations for the Department are adjusted via the Annual Reference Level Updates (ARLU) and the fiscal year’s Supplementary Estimates.
This activity amounted to approximately $8,570,000 ($24,854,000 in 2008-2009) of permanent funding handled through the ARLU and $17,193,000 ($27,018,000 in 2008-2009) of in-year funding received via Supplementary Estimates.
ii. Common Services provided to co-locators
To facilitate the efficient and cost effective delivery of common services in support of the international programs of co-locators, individual MOUs are signed with each co-locator. Co-locators comprise all non-departmental entities, and include Crown corporations, provincial or territorial governments, foreign governments, and non-governmental organizations co-located at DFAIT’s missions abroad.
In the fiscal year ended March 31, 2010, this activity amounted to approximately $15,565,000 ($9,065,000 in 2008-2009) of in-year funds received via the Specified Purpose Accounts and Net-Voted Revenues.
This activity represents the recovery of costs incurred, where a portion can be re-spent under the TB Decision Letter on Net-Voting.
13. Segmented Information
Presentation by segment is based on the Department's program activity architecture. The presentation by segment is based on the same accounting policies as described in the Summary of significant accounting policies in note 2. The following table presents the expenses incurred and revenues generated for the main 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):
|Other countries |
and international organizations
|Other Transfers to any Other Sector||15,096||-||-||-||-||83||-||-||15,179||5,597|
|Other levels of government in Canada||12,665||-||-||-||-||-||-||-||12,665||11,404|
|International Development Assistance||-||-||-||-||758||-||-||-||758||-|
|Total Transfer payments||802,245||-||143||-||6,825||27,031||-||-||836,244||774,871|
|Salaries and employee benefits||208,277||259,110||104,450||180,105||173,810||102,609||75,247||38,294||1,141,902||1,084,611|
|Professional and special services||33,537||86,855||44,843||26,763||19,289||6,315||5,257||4,238||227,097||249,253|
|Acquisition of machinery and equipment, including parts and consumables||3,901||9,178||813||26,978||2,183||640||1,168||456||45,317||77,526|
|Utilities, materials and supplies||7,860||19,333||10,273||230||4,691||1,352||619||877||45,235||46,566|
|Repairs and maintenance||4,068||10,554||11,388||5,887||2,621||745||805||464||36,532||41,132|
|Foreign exchange loss (gain) - Net||(530)||6,918||(664)||(60)||(311)||(92)||(39)||(59)||5,163||823|
|Loss on disposal of tangible capital assets - Net||3||66||795||606||28||8||61||1||1,568||-|
|Total operating expenses||333,744||547,936||310,528||303,671||232,231||136,949||97,776||62,138||2,024,973||2,021,778|
|Sale of Goods and Services||13,697||27,723||12,584||290,556||3,186||889||4,718||102,012||455,365||408,918|
|Other non-tax revenue||6||15||1,661||132||4||1||412||1||2,232||3,876|
|Interest on non-tax revenue||54||129||63||31||9||114||6||406||576|
|Gain on disposal of tangible capital assets - Net||-||-||-||-||-||-||-||-||-||11,976|
|Net results of operations||1,122,232||520,069||296,363||12,983||235,835||163,081||92,532||(39,881)||2,403,214||2,371,303|
14. Adoption of new Treasury Board accounting policies
As indicated in Note 2, the Department adopted the revised Treasury Board accounting policy TBAS 1.2: Departmental and Agency Financial Statements effective for the 2009-2010 fiscal year. As a result, the 2008-2009 comparatives figures were restated. The major change in the accounting policies of the Department required by the adoption of the revised TBAS 1.2 is the recording of amounts due from the Consolidated Revenue Fund as an asset on the Statement of Financial Position and the removal of the investments in Crown corporations (Canadian Commercial Corporation, Export Development Canada, International Development Research Centre). In addition, as per a recommendation from the Office of the Comptroller General, the Department's financial statements no longer include the Canada Account. As such, the 2008-2009 figures were restated to reflect only DFAIT and Passport Canada's figures.
The adoption of the new Treasury Board accounting policies have been accounted for retroactively with the following impact on the comparative results for 2008-2009 (in thousands of dollars):
|Effect of |
|Statement of Financial Position|
|Due from the Consolidated Revenue Fund||-||237,534||237,534|
|Accounts receivable and advances||219,496||(132,597)||86,899|
|Inventory held for re-sale||5,373||-||5,373|
|Investments in Crown corporations||1,341,200||(1,341,200)||-|
|Canada Account loans||2,066,549||(2,066,549)||-|
|Tangible capital assets||1,176,891||(82,288)||1,094,603|
|Accounts payable and accrued liabilities||359,709||(42,156)||317,553|
|Vacation pay and compensatory leave||45,276||-||45,276|
|Employee severance benefits||119,774||-||119,774|
|Equity of Canada||4,348,933||(3,346,800)||1,002,133|
|Total Liabilities and Equity||4,873,799||(3,388,956)||1,484,843|
|Effect of |
|Statement of Operations |
|Diplomacy and Advocacy||1,096,473||(36,506)||1,059,967|
|Canada's International Platform: Support at Missions Abroad||592,342||2,745||595,087|
|Canada's International Platform: Support at Headquarters||325,633||(11,749)||313,884|
|Passport Canada Revolving Fund||305,770||35||305,805|
|International Policy Advice and Integration||154,749||(43,663)||111,086|
|Canada Account expenses||333,104||(333,104)||-|
|Passport Canada Revolving Fund||263,135||(1,163)||261,972|
|Canada's International Platform: Support at Missions Abroad||23,987||(14,515)||9,472|
|Canada's International Platform: Support at Headquarters||20,610||(3,572)||17,038|
|Diplomacy and Advocacy||13,551||(6,187)||7,364|
|International Policy Advice and Integration||2,863||(2,755)||108|
|Canada Account revenues||783,615||(783,615)||-|
|Net results of operations||(1,920,792)||(450,511)||(2,371,303)|
|Effect of |
|Statement of Equity of Canada|
|Equity of Canada, beginning of year||3,530,945||(2,798,586)||732,359|
|Net results of operations||(1,920,792)||(450,511)||(2,371,303)|
|Net cash provided by Government of Canada||2,645,980||(335,237)||2,310,743|
|Change in due from the Consolidated Revenue Fund||-||237,534||237,534|
|Services provided without charges by other government departments||92,800||-||92,800|
|Equity of Canada, end of year||4,348,933||(3,346,800)||1,002,133|
15. Comparative information
Comparative figures have been reclassified to conform to the current year's presentation. In 2009-2010, the Department did not have to reallocate the Internal Services revenues and expenses to all the other Program Activity Architecture. In addition, transportation and telecommunications expenses were disclosed separately this fiscal year. For more information on 2008-2009 financial statements, visit Financial Statements 2008-2009 .