2014–15 Departmental Performance Report
Section III: Supplementary Information
Financial Statements Highlights
Condensed Statement of Operations
| Financial Information | 2014-15 Planned Results* | 2014-15 Actual | 2013-14 Actual | Difference (2014-15 Actual minus 2014-15 Planned) | Difference (2014-15 Actual minus 2013-14 Actual) |
|---|---|---|---|---|---|
| Total expenses | 1,081,002 | 1,083,911 | 1,078,806 | 2,909 | 5,105 |
| Total revenues | 345,132 | 340,372 | 344,865 | (4,760) | (4,493) |
| Net cost of operations before government funding and transfers | 735,870 | 743,539 | 733,941 | 7,669 | 9,598 |
Total expenses: In 2014-15, total expenses have increased by $5.1 million, compared to 2013-14.
The variance is explained by an increase of $5.8 million in transfer payment expenses and by a decrease of $0.7 million in operating expenses. The increase in transfer payments is mostly due to additional support of $5.4 million provided to non-profit institutions and organizations and $1.1 million to the provinces and territories, off-set by a decrease of $0.5 million funding to international organizations and $0.2 million to individuals.
Similarly, total expenses for 2014-15 were $2.9 million or 0.3 percent higher than the planned results.
The variance is explained by an increase of $26.6 million in transfer payment expenses and by a decrease of $23.7 million in operating expenses. Transfer payment expenses being higher than planned is mostly attributed to the renewal of the funding of initiatives that were not included in the Future Oriented Statement of Operations (FOSO) as these initiatives had not yet been approved in the Main Estimates. The variance of the operating expenses is mainly due to a decrease in salaries as a result of an overall decrease in departmental full-time equivalent (FTE) levels. The remaining decrease is the result of variances between the estimates used in the preparation of the FOSO and the subsequent actual results.
Total revenues: Total revenues in 2014-15 have decreased by $4.5 million from 2013-14.
The reduction of $4.5 million in revenues is explained by an overall decrease in the demand for legal services and a reduction of services provided to the Public Prosecution Service of Canada (PPSC).
Similarly, total revenues for 2014-15 were $4.8 million or 1.4 percent lower than the planned results. The variance is due to a reduction of services provided by the Department to PPSC and an overall decrease in the demand for legal services.
Expenses by Program Activity
Total expenses for the Department were $1,084 million in 2014-15. Of this amount, $493 million or 45 percent of funds were spent on Legal Services to Government Program while the Stewardship of the Canadian Legal Framework represented $417 million or 39 percent of total expenses.
Description
The pie chart of Expenses by Program shows the largest portion of expenses, representing 45% of the pie, falling under the Legal Services to Government Program. The wedge containing 39% of expenses is labelled Stewardship of the Canadian Legal Framework, whereas the Internal Services Program comprises 16% of the pie. The Office of the Federal Ombudsman for Victims of Crime represents 0%.
Revenue by type
The Department’s net revenue amount was $340 million in 2014-15. The majority of the revenue is derived from the provision of advisory, litigation and legislative services, which represented 97 percent. Other service and administration fees revenues under the Family Law programs represent 2 percent and the Common services revenue represented 1 percent. The Department’s net revenue has decrease by 1 percent compared to 2013-14.
Description
This pie chart portrays revenues by type. The largest section, Legal Services, represents 97% of the pie. Family Law fees account for 2% and Common Services account for 1%. Also referenced is the 0% of Other Revenues.
Condensed Statement of Financial Position
| Financial Information | 2014-15 | 2013-14 (Restated) | Difference (2014-15 minus 2013-14) |
|---|---|---|---|
| Total net liabilities | 476,984 | 398,225 | 78,759 |
| Total net financial assets | 408,523 | 333,112 | 75,411 |
| Departmental net debt | 68,461 | 65,113 | 3,348 |
| Total non-financial assets | 36,216 | 43,670 | (7,454) |
| Departmental net financial position | (32,245) | (21,443) | 10,802 |
Total net liabilities: Total net liabilities have increased by $78.8 million in 2014-15 compared to 2013-14.
This variance is explained by an increase of $57.8 million in transfer payments payable, $7.9 million in account payable and accrued liabilities, $4.1 million in the Family Law account and $9 million in employee benefits payable.
Total net financial assets: Total net financial assets have increased by $75.4 million in 2014-15 compared to 2013-14.
This variance is explained by an increase of $72.7 million in the amount due from the Consolidated Revenue Fund, mainly due to an increase of $57.8 million in payable transfer payments and $20.1 million in accrued salaries, off-set by a variation of $5.2 million in transactions with other government departments. The remaining increase is attributable to an increase of $2.7 million in accounts receivable and advances.
Departmental net debt: Departmental net debt, which is the difference between net liabilities and net financial assets, has increased by $3.3 million in 2014-15 compared to 2013-14.
For more information, see the Statement of Change in Departmental Net Debt in the Department’s financial statements.
Total non-financial assets: Total non-financial assets have decreased by $7.5 million in 2014-15 compared to 2013-14.
This variance is explained by a decrease of $0.1 million in prepaid expenses and a decrease of $7.4 million in tangible capital assets.
Liabilities by type
Total liabilities were $477 million at the end of 2014-15, a 20 percent increase from the previous year’s total. Transfer payments payable represents the largest portion of liabilities at $346 million or 73 percent of total liabilities, a 20 percent increase over the previous year.
Description
This pie chart is divided into five pieces. The largest piece, representing 73% of the pie, is attributed to transfer payments payable. The second largest covers 13% and represents accounts payable and accrued liabilities; the third largest piece covers 9% and represents employee future benefits; 4% of the liabilities are attributed to vacation pay and compensatory leave. The final wedge accounts for 1% of the liabilities and represents the Family Law account.
Assets by type
Total assets were approximately $445 million at the end of 2014-15, a 19 percent increase from the previous year’s total. The amount due from the Consolidated Revenue Fund represented 85 percent of total assets, at approximately $377 million. Tangible capital assets represented approximately $36 million or 8 percent of total assets, while net receivables and advances represented approximately $32 million or 7 percent of total assets.
Description
The Department's total assets are presented in a pie chart with four sections. The largest section represents the 85% of assets due from the Consolidated Revenue Fund; 8% of assets are tangible capital assets; and, 7% are receivables and advances. Also referenced is the 0% of prepaid expenses.
Financial Statements
The Department's financial statements are available on the Department of Justice website.
Supplementary Information Tables
The following supplementary information tables, listed in the 2014-15 Departmental Performance Report, can be found on the Department of Justice website:
- Departmental Sustainable Development Strategy
- Details on Transfer Payment Programs
- Horizontal Initiatives
- Internal Audits and Evaluations
- Response to Parliamentary Committees and External Audits
- User Fees Reporting
Tax Expenditures and Evaluations
The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures annually in the Tax Expenditures and Evaluations publication. The tax measures presented in the Tax Expenditures and Evaluations publication are the responsibility of the Minister of Finance.
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