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Unaudited Financial Statements for the period ending March 31, 2013

Notes to the Financial Statement (Unaudited)

  1. Authority and objectives
  2. Summary of significant accounting policies
  3. Parliamentary authorities
  4. Accounts payable and accrued liabilities
  5. Deferred revenue
  6. Lease obligation for tangible capital assets
  7. Employee future benefits
  8. Environmental and contingent liabilities
  9. Accounts receivable and advances
  10. Inventory
  11. Tangible capital assets
  12. Contractual obligations
  13. Related party transactions
  14. Transfers to/from other government departments
  15. Segmented information
  16. Comparative information

1. Authority and objectives

Environment Canada was established under legislation by Environment Canada of the Environment Act. Under this Act, the powers, duties and functions of the Minister of the Environment extend to and include matters relating to:

  • The preservation and enhancement of the quality of the natural environment (including water, air and soil quality);
  • Renewable resources, including migratory birds and other non-domestic flora and fauna;
  • Water;
  • Meteorology;
  • Enforcement of any rules or regulations made by the International Joint Commission relating to boundary waters; and
  • Coordination of the policies and programs of the Government of Canada respecting the preservation and enhancement of the quality of the natural environment.

Environment Canada delivers its mandate by promoting the three (3) following Strategic Outcomes:

  • Canada's natural environment is conserved and restored for present and future generations;
  • Canadians are equipped to make informed decisions on changing weather, water and climate conditions;
  • Threats to Canadians and their environment from pollution are minimized.

In addition, Environment Canada has authority under numerous pieces of legislation which affect how the department operates. The most significant Acts are as follows:

  • Antarctic Environmental Protection Act
  • Canada Water Act
  • Canada Wildlife Act
  • Canadian Environment Week Act
  • Canadian Environmental Assessment Act, 2012
  • Canadian Environmental Protection Act, 1999
  • Department of the Environment Act
  • Environmental Enforcement Act
  • Environmental Violations Administrative Monetary Penalties Act
  • Federal Sustainable Development Act
  • Fisheries Act (Sections 36-42)
  • International River Improvements Act
  • Lac Seul Conservation Act, 1928
  • Lake of the Woods Control Board Act, 1921
  • Manganese-Based Fuel Additives Act
  • Migratory Birds Convention Act, 1994
  • National Wildlife Week Act
  • Perfluorooctane Sulfonate Virtual Elimination Act
  • Species at Risk Act
  • Weather Modification Information Act
  • Wild Animal and Plant Protection and Regulation of International and Interprovincial Trade Act
  •  

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2. Summary of significant accounting policies

These 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:

(a) Parliamentary authorities
Environment Canada is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to Environment Canada 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 Statement of Operations and Departmental Net Financial Position and in the Statement of Financial Position are not necessarily the same as those provided through authorities from Parliament. Note 3 provides a reconciliation between the bases of reporting. Planned results amounts in the Statement of Operations and Departmental Net Financial Position are those reported in the Future-Oriented Financial Statements included in the 2011-12 Report on Plans and Priorities.

(b) Net Cash Provided by Government
Environment Canada operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by Environment Canada is deposited to the CRF, and all cash disbursements made by Environment Canada 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.

(c) Amount Due from the Consolidated Revenue Fund (CRF)
Amount due from or to the CRF is 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 Environment Canada is entitled to draw from the CRF without further authorities to discharge its liabilities.

(d) Revenues

  • Revenues from regulatory fees are recognized in the accounts based on the services provided in the year.
  • Funds received from external parties for specified purposes are recorded upon receipt as deferred revenue. These revenues are recognized in the period in which the related expenses are incurred.
  • Funds that have been received are recorded as deferred revenue, provided the Department has an obligation to other parties for the provision of goods, services or the use of assets in the future.
  • 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 Environment Canada's liabilities. While the Deputy Head is expected to maintain accounting control, he 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 in reduction of the entity's gross revenues.

(e) 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 for the transfer payment program. In situations where payments do not form part of an existing program, transfer payments are recorded as expenses when the Government announces a decision to make a non-recurring transfer, provided the enabling legislation or authorization for payment receives parliamentary approval prior to the completion of the financial statements. Transfer payments that become repayable as a result of conditions specified in the contribution agreement 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.
  • Services provided without charge by other government departments for accommodation, employer contributions to the health and dental insurance plans, legal services and worker's compensation are recorded as operating expenses at their estimated cost.

(f) Employee future benefits

  • Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government. Environment Canada's contributions to the Plan are charged to expenses in the year incurred and represent the total departmental obligation to the Plan. Environment Canada'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.
  • 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.

(g) Accounts receivables
Accounts receivables are stated at the lower of cost and net recoverable value. A valuation allowance is recorded for accounts for loans receivable where recovery is considered uncertain.

(h) 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.

(i) Environmental liabilities
Environmental liabilities reflect the estimated costs related to the management and remediation of environmentally contaminated sites. Based on management’s best estimates, a liability is accrued and an expense recorded when the contamination occurs or when Environment Canada becomes aware of the contamination and is obligated, or is likely to be obligated to incur such costs. If the likelihood of Environment Canada’s obligation to incur these costs is not determinable, or if an amount cannot be reasonably estimated, the costs are disclosed as contingent liabilities in the notes to the financial statements.

(j) Inventory
Inventory held for future program delivery consists of spare parts, materials, supplies and test vehicles. It is valued at cost using the average cost method. If there is no longer any service potential, inventory is valued at the lower of cost or net realizable value.

Inventory held for resale consists of publications  which will be sold in the future. It is valued at the lower of cost or net realizable value.

(k) 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.   Environment  Canada  does  not  capitalize  intangibles,  works  of art  and  historical  treasures  that  have cultural,  aesthetic  or historical value, assets located on Indian Reserves and museum collections.

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

Asset ClassAmortization Period
Buildings25 to 40 years
Works and Infrastructure20 to 40 years
Machinery and Equipment2 to 30 years
Vehicles3 to 25 years
Leasehold ImprovementsLesser of the remaining term of lease or useful life of the improvement
Leased tangible capital assetsOver term of lease/useful life

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.

(l) Measurement uncertainty
The preparation of these 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, environmental liabilities, the liability for employee future 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.

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3. Parliamentary authorities

Environment Canada receives most of its funding through annual Parliamentary authorities. Items recognized in the Statement of Operations and Departmental Net Financial Position and the Statement of Financial Position in one year may be funded through Parliamentary authorities in prior, current or future years. Accordingly, Environment Canada 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:

(a) Reconciliation of net cost of operations to current year authorities used:

(in thousands of dollars)
2013
2012
 
Net cost of operations before government funding and transfers
$1,015,398
$1,109,673
Adjustments for items affecting net cost of operations but not affecting authorities: 
Services provided without charge by other government departments (Note 13)
(100,541)
(99,689)
Decrease in liabilities related to Nature Conservancy of Canada (NCC)
24,030
17,995
Decrease (increase) in liabilities related to the workforce adjustment
13,400
(15,700)
Decrease (increase) in accrued liabilities not charged to authorities
(14,095)
(25,399)
Expenses related to deferred revenue
(6,992)
(2,185)
Expenses related to usage of inventory
3,128
4
Decrease in vacation pay and compensatory leave
1,248
234
Decrease in employee future benefits
23,726
12,597
Adjustments for prior years Payables At Year End
2,375
3,822
Refund of previous year's expenditures
1,394
1,279
Amortization of tangible capital assets (Note 11)
(37,600)
(36,932)
Loss on disposal of capital assets
(1,088)
(5,933)
Other
17,384
(3,362)
 
(73,631)
(153,269)
Adjustments for items not affecting net cost of operations but not affecting authorities: 
Acquisition of tangible capital assets (Note 11)
46,477
46,906
Capital lease payments
572
5,166
Acquisition of inventory
839
-
 
47,888
52,072
Current year authorities used
$989,655
$1,008,476

 

(b) Authorities provided and used:

(in thousands of dollars)
2013
2012
Authorities Provided 
Vote 1 - Operating expenditures
$768,509
$821,643
Vote 5 - Capital expenditures
60,795
56,550
Vote 10 - Grants & Contributions
171,638
93,928
Statutory amounts
115,818
126,849
 
1,116,760
1,098,970
Less: 
Authorities available for future years
(1,501)
(639)
Lapsed authorities
(125,604)
(89,855)
 
(127,105)
(90,494)
Current year authorities used
$989,655
$1,008,476

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4. Accounts payable and accrued liabilities

The following table presents details of Environment Canada's accounts payable and accrued liabilities:

(in thousands of dollars)
2013
2012
Accounts payable - Other government departments and agencies
$9,661
$16,713
Accounts payable - External parties
89,475
72,554
Total accounts payable
99,136
89,267
Accrued liabilities
44,016
72,225
Total accounts payable and accrued liabilities
$143,152
$161,492

In Canada’s Economic Action Plan 2012, the Government  announced savings measures to be implemented  by departments  over the next  three  fiscal  years  starting  in  2012-2013.   As  a  result,  the  Department  has  recorded  at  March  31,  2013  an  obligation for termination  benefits  for an estimated  amount of $3,700,000  ($15,700,000  in 2011-2012)  as part of accrued liabilities  to reflect the estimated workforce adjustment costs. The actual cost may be different from the estimate.

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5. Deferred revenue

Deferred revenue represents the balance at year-end of unearned revenues stemming from amounts received from external parties that are restricted in order to fund the expenditures related to specific research projects and stemming from amounts received for fees prior to services being performed. Revenue is recognized in the period in which these expenditures are incurred or in which the service is performed. Details of the transactions related to this account are as follows:  

(in thousands of dollars)
2013
2012
Opening balance
$6,387
$5,822
Amounts received
-
-
Donations
1
1
Cost sharing project deposits7,536
2,319
Permits
-
541
Revenue recognized
(7,462)
(2,296)
Closing balance
$6,462
$6,387

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6. Lease obligation for tangible capital assets

Environment Canada has entered into agreements to lease certain equipment under capital leases with a cost of $18,198,560 and accumulated amortization of $8,006,896 as at March 31,2013 ($18,198,560 of cost and $7,278,920 in accumulated amortization respectively as at March 31,2012) as reflected in note 10. The obligations related to the upcoming years include Carleton University for which, on October 13,2000, Environment Canada entered into an agreement to rent office laboratory space for the National Wildlife Research Centre (NWRC), at an annual cost of $1.3 million under a capital lease which expires in 2028.

(in thousands of dollars)
2013
2012
Maturing year 
2013
-
$1,300
2014
1,300
1,300
2015
1,300
1,300
2016
1,300
1,300
2017
1,300
1,300
2018 and thereafter13,00013,000
Total future minimum lease payments
18,200
19,500
Less: imputed interest ( 5.63% )
5,835
6,563
Balance of obligation under leased tangible capital assets
$12,365
$12,937

 

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7. Employee future benefits

(a) Pension benefits
Environment Canada’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 Environment Canada contribute to the cost of the Plan.  The 2012-2013 expense amounts to $63,897,813 ($65,303,601 in 2011-2012) which represents approximately 1.7 times (1.8 times in 2011-2012) the contributions by employees.

Environment Canada's responsibility with regard to the Plan is limited to its contributions.  Actuarial surpluses ordeficiencies are recognized in the financial statements of the Government of Canada, as the Plan’s sponsor.

(b) Severance benefits
Environment Canada 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.  Information about the severance benefits, measured as at March 31, is as follows:

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)
2013
2012
Accrued benefit obligation, beginning of year
$98,067
$114,431
Transferred to other government department, effective November 15 , 2011 (Note 14)
-
(4,224)
 
98,067
110,207
Expense for the year
4,042
15,406
Benefits paid during the year
(27,768)
(27,546)
Accrued benefit obligation, end of year
$74,341
$98,067

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8. Environmental and contingent liabilities

Environmental and Contingent liabilities arise in the normal course of operations and their ultimate disposition is unknown. They are grouped into two categories as follows:

(a) Contaminated sites
Liabilities are accrued to record the estimated costs related to the management and remediation of contaminated sites where Environment Canada is obligated or likely to be obligated to incur such costs. Environment Canada has identified approximately 26 projects (18 in 2011-2012) where such action is possible and for which a liability of $120,803,919 ($107,567,920 in 2011-2012) has been recorded in accrued liabilities.

Environment Canada has estimated additional clean-up costs of $270,603 ($267,924 in 2011-2012- restated) that are not accrued, as these are not considered likely to be incurred at this time.  Environment  Canada's ongoing efforts to assess contaminated  sites may result  in additional  environmental  liabilities  related  to newly  identified  sites,  or changes  in the assessments  or intended  use of existing sites.  These liabilities will be accrued by Environment Canada in the year in which they become likely and are reasonably estimable.

(b) Claims and litigation
Claims have been made against Environment Canada in the normal course of operations. These claims include items with pleading amounts and others for which no amount is specified. While the total amount claimed in these actions is significant, their outcomes are not determinable. Environment Canada has recorded an allowance for claims and litigations where it is likely that there will be a future payment and a reasonable estimate of the loss can be made. Claims and litigations for which the outcome is not determinable and a reasonable estimate can be made by management amount to approximately $8,604,000 at March 31, 2013 ($11,550,000 in 2011-12).

9. Accounts receivable and advances

The following table presents details of the Environment Canada's accounts receivable and advances balances:

(in thousands of dollars)
2013
2012
 
Receivables - Other government departments and agencies
$5,885
$5,036
Receivables - External parties
24,089
11,178
Employee advances
118
96
Subtotal
30,092
16,310
Allowance for doubtful accounts on receivables from external parties
(538)
(454)
Gross accounts receivable
29,554
15,856
Accounts receivable held on behalf of Government
(927)
(590)
Net accounts receivable
$28,627
$15,266

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10. Inventory

The following table presents details of the inventory.

(in thousands of dollars)
2013
2012
 
Spare parts
$2,864
$2,872
Publications
4,800
-
Test Vehicles
601
1,426
Total inventory
$8,265
$4,298

Inventory of spare parts and test vehicles is valued at cost using the average cost method and publications are valued at the lower of cost or net realizable value.

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11. Tangible capital assets

Cost
(in thousands of dollars)
2012
Acquisitions
Adjustments (3)
Disposals &
write-offs
2013
Land
$25,244
$164
-
-
$25,408
Buildings
175,021
473
7,767
230
183,031
Works and infrastructure
5,945
125
630
37
6,663
Machinery and equipment
468,147
22,906
7,934
6,070
492,917
Vehicles(2)
40,740
3,132
(260)
2,395
41,217
Leasehold improvements
35,324
-
861
711
35,474
Assets under construction (1)
139,932
19,677
(15,456)
2,312
141,841
Leased tangible capital lease
18,199
-
-
-
18,199
 
$908,552
$46,477
$1,476
$11,755
$944,750
 
Accumulated amortization
(in thousands of dollars)
2012
Acquisitions
Adjustments (3)
Disposals &
write-offs
2013
Buildings
$108,738
$6,231
$(11)
$94
$114,864
Works and infrastructure
2,375
263
-
5
2,633
Machinery and equipment
354,852
25,083
1
6,046
373,890
Vehicles(2)
27,837
3,793
(287)
2,887
28,456
Leasehold improvements
26,139
1,501
-
282
27,358
Leased tangible capital assets
7,279
729
-
-
8,008
 
$527,220
$37,600
($297)
$9,314
$555,209
 
Net book value
(in thousands of dollars)
2012
 
2013
Land
$25,244
-
-
-
$25,408
Buildings
66,283
-
-
-
68,167
Works and infrastructure
3,570
-
-
-
4,030
Machinery and equipment
113,295
-
-
-
119,027
Vehicles(2)
12,903
-
-
-
12,761
Leasehold improvements
9,185
-
-
-
8,116
Assets under construction (1)
139,932
-
-
-
141,841
Leased tangible capital assets
10,920
-
-
-
10,191
Net book value
$381,332
-
-
-
$389,541

1. Assets under construction include: buildings, engineering works, software and other construction.
2. Vehicles include: road motor vehicles, off road vehicles, aircraft, mobile laboratories, ships and boats.
3. Adjustments include assets under construction of $15,197K that have been placed in service. Adjustments also include the transfer of vehicles to other government departments. For the year ending March 31, 2013, Environment Canada transferred vehicles to other government departments with a net book value amounted to $46K.

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12. Contractual obligations

The nature of Environment Canada's activities can result in large multi-year contracts and obligations that have yet to be recorded as liabilities in the Accounts of Canada but for which Environment Canada is obligated to make future payments in order to meet its legal contractual requirements. Significant contractual obligations that can be reasonably estimated are summarized as follows:

(in thousands of dollars)
Operating leases
Transfer payments
Other
Total
2014
$8,956
$61,429
$25,885
$96,270
2015
7,915
41,521
4,113
$53,549
2016
7,915
6,075
3,887
$17,877
2017
7,915
4,602
8,849
$21,366
2018 and thereafter
198,179
1,500
14,011
$213,690
Total
$230,880
$115,127
$56,745
$402,752

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13. Related party transactions

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

(a) Common services provided without charge by other government departments :
During the year, Environment Canada received services without charge from certain common service organizations, related to accommodation, the employer’s contribution to the health and dental insurance plans, legal services and workers' compensation coverage. These services provided without charge have been recorded in Environment Canada’s Statement of Operations and Departmental Net Financial Position as follows:

(in thousands of dollars)
2013
2012
Accommodation
$49,219
$48,455
Employer's contribution to the health and dental insurance plans
47,373
46,666
Legal services
2,788
3,160
Workers’ compensation
1,161
1,408
Total
$100,541
$99,689

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 and audit services provided by the Office of the Auditor General are not included in Environment Canada's of Operations and Departmental Net Financial Position .

(b) Other transactions with related parties :

(in thousands of dollars)
2013
2012
Expenses - Other Government departments and agencies
$163,456
$172,170
Revenue - Other Government departments and agencies
$30,590
$22,835

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

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14. Transfers to/from other government departments

Effective November 15, 2011, Environment Canada transferred responsibility for some IM/IT and related ínternal services to the Shared Services Canada in accordance with Order-in-Council 2011-1297, including the stewardship responsibility for the assets and liabilities related to the program. Accordingly, Environment Canada transferred the following assets and liabilities related to some IM/IT and related internal services to Shared Services Canada on November 15, 2011:

(in thousands of dollars)2012
Assets: 
Tangible capital assets (net book value)
$10,389
Total assets transferred
10,389
Liabilities: 
Vacation pay and compensatory leave
831
Employee future benefits (Note 7)
4,224
Total liabilities transferred
5,055
Adjustment to Environment Canada net financial position
$5,334

In addition, the 2012 comparative figures have been reclassified on the Statement of Operations and Departmental Net Financial Position to present the revenues and expenses of the transferred operations.

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15. Segmented information

Presentation by segment is based on Environment Canada's program alignment architecture. The presentation by segment is basedon 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 by strategic outcomes, by major object of expense and by major type of revenue. The segment results for the period areas follows:

(in thousands of dollars)
Conservation of Canada's
natural environment
Weather
Information
Threats from
pollution minimized
Internal
Services
2013
2012
Operations and administration 
Salaries and employee benefits
$177,885
$154,188
$174,926
$128,883
$635,882
$676,196
Professional and special services
30,488
13,754
22,625
26,998
93,865
90,332
Accommodation
16,142
8,640
14,206
11,428
50,416
54,061
Other contracted services
7,486
10,934
4,027
8,737
31,184
38,456
Travel
11,882
8,667
7,798
3,507
31,854
31,259
Machinery & equipment
6,944
3,316
4,214
6,436
20,910
23,902
Amortization
8,194
10,725
9,344
9,337
37,600
31,814
Rentals
17,205
3,325
1,601
2,363
24,494
22,662
Materials and supplies
9,945
12,864
6,586
3,059
32,454
28,778
Telecommunications
287
269
65
58
679
9,384
Equipment repair and maintenance
3,552
3,629
2,249
748
10,178
17,292
Postage
1,184
1,431
535
818
3,968
4,125
Information services – communications
985
276
1,879
294
3,434
2,687
Environmental liabilities expenditures
-
-
13,236
-
13,236
40,681
Loss (gain) on disposal of capital assets
209
643
(287)
523
1,088
5,933
Earmarked fees and levies
855
-
4
-
859
441
Other
253
2,551
683
1,685
5,172
(11,883)
Total Operations and administration
293,496
235,212
263,691
204,874
997,273
1,066,120
Transfer payments 
Non-profit organizations
57,783
1,568
10,941
(24,052)
46,240
47,824
Other countries and international organizations
1,019
15,530
35,508
-
52,057
12,943
Other levels of governments within Canada
4,707
20
-
-
4,727
9,133
Other to individuals
15
40
-
-
55
3,264
Industry
66
-
-
(65)
1
122
Foreign Exchange Gain/Loss
(1)
-
(7)
-
(8)
-
Total transfer payments
63,589
17,158
46,442
(24,117)
103,072
73,286
Total Expenses
357,085
252,370
310,133
180,757
1,100,345
1,139,406
Revenues 
Sales of goods and services
33,488
41,475
6,438
1,907
83,308
62,182
Other revenues
9,289
3,077
1,620
1,540
15,526
11,253
Revenues earned on behalf of Government
(6,488)
(3,609)
(2,283)
(1,507)
(13,887)
(13,485)
Total Revenues
36,289
40,943
5,775
1,940
84,947
59,950
Net cost of continuing operations
$320,796
$211,427
$304,358
$178,817
$1,015,398
$1,079,456

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16. Comparative information

Comparative figures have been reclassified to conform to the current year's presentation in the notes to Financial Statements.  

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