Financial Statements 2017-2018

The Office of the Registrar of the Supreme Court of Canada

Statement of Management Responsibility Including Internal Control Over Financial Reporting
Statement of Financial Position (Unaudited)
Statement of Operations and Departmental Net Financial Position (Unaudited)
Statement of Change in Departmental Net Debt (Unaudited)
Statement of Cash Flows (Unaudited)
Notes to the Financial Statements (Unaudited)

 

Statement of Management Responsibility Including Internal Control Over Financial Reporting

Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2018, and all information contained in these statements rests with the management of the Office of the Registrar of the Supreme Court of Canada (ORSCC). These financial statements have been prepared by management using the Government of Canada's accounting policies, which are based on Canadian public sector accounting standards.

Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management’s best estimates and judgment, and gives due consideration to materiality. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the ORSCC’s financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in the ORSCC's Departmental Results Report, is consistent with these financial statements.

Management is also responsible for maintaining an effective system of internal control over financial reporting (ICFR) designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are properly authorized and recorded in accordance with the Financial Administration Act and other applicable legislation, regulations, authorities and policies.

Management seeks to ensure the objectivity and integrity of data in its financial statements through careful selection, training, and development of qualified staff; through organizational arrangements that provide appropriate divisions of responsibility; through communication programs aimed at ensuring that regulations, policies, standards, and managerial authorities are understood throughout the ORSCC and through conducting an annual risk-based assessment of the effectiveness of the system of ICFR.

The system of ICFR is designed to mitigate risks to a reasonable level based on an on-going process to identify key risks, to assess effectiveness of associated key controls, and to make necessary adjustments.

The ORSCC is subject to periodic Core Control Audits performed by the Office of the Comptroller General (OCG) and uses the results of such audits to comply with the Treasury Board Policy on Financial Management. A Core Control Audit was completed in 2017-18 by the OCG. The Audit Report and related Management Action Plan were presented to the Small Departments and Agencies Audit Committee.

The financial statements of the ORSCC have not been audited.

 

Roger Bilodeau, Q.C., Registrar
Ottawa, Canada
August 15, 2018

 

Catherine Laforce, Chief Financial Officer

 

Statement of Financial Position (Unaudited)

As at March 31
(in dollars)

2018 2017
Liabilities
Accounts payable and accrued liabilities (note 4) 3,278,757 2,768,437
Vacation pay and compensatory leave 1,289,237 874,505
Deferred revenues (note 5) - -
Employee future benefits (note 6) 746,757 744,849
Security Deposit Trust Account (note 7) 391,890 391,728
Judges' Supplementary Retirement Benefits Account (note 8) 2,240,734 2,140,171
Total gross liabilities 7,947,375 6,919,690
 
Liabilities held on behalf of Government
Deferred revenues (note 5) - -
Total liabilities held on behalf of Government - -
     
Total net liabilities 7,947,375 6,919,690
 
Financial assets
Due from Consolidated Revenue Fund 5,756,429 5,242,823
Accounts receivable and advances (note 9) 296,358 144,697
Total gross financial assets 6,052,787 5,387,520
 
Financial assets held on behalf of Government
Accounts receivable and advances (note 9) (169,078) (20,141)
Total financial assets held on behalf of Government (169,078) (20,141)
 
Total net financial assets 5,883,709 5,367,379
 
Departmental net debt 2,063,666 1,552,311
 
Non-financial assets
Prepaid expenses 119,436 100,266
Tangible capital assets (note 10) 1,763,740 1,253,790
Total non-financial assets 1,883,176 1,354,056
 
Departmental net financial position (180,490) (198,255)

Contractual obligations (note 11)

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

 

Roger Bilodeau, Q.C., Registrar
Ottawa, Canada
August 15, 2018

 

Catherine Laforce, Chief Financial Officer

Statement of Operations and Departmental Net Financial Position (Unaudited)

For the Year Ended March 31
(in dollars)

2018
Planned Results
2018 2017
Expenses
Court operations 20,577,628 22,033,839 20,014,800
Payments to Judges of the Supreme Court of Canada pursuant to the Judges Act 7,708,915 7,990,851 7,572,984
Internal services 14,758,054 15,029,255 13,154,642
Expenses incurred on behalf of Government - - (180)
Total expenses 43,044,597 45,053,945 40,742,246
 
Revenues
Sale of information documents and other fees 181,647 171,859 173,956
Pension contribution revenues 128,852 118,874 112,170
Revenues earned on behalf of Government (310,499) (290,403) (285,874)
Total revenues - 330 252
 
Net cost of operations before government funding and transfers 43,044,597 45,053,615 40,741,994
 
Government funding and transfers
Net cash provided by Government of Canada   36,698,946 32,943,596
Change in due from Consolidated Revenue Fund   513,606 725,926
Services provided without charge by other government departments (note 12)   7,858,828 7,681,222
Net cost of operations after government funding and transfers   (17,765) (608,750)
 
Departmental net financial position - Beginning of year   (198,255) (807,005)
 
Departmental net financial position - End of year   (180,490) (198,255)

Segmented information (note 13)

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

Statement of Change in Departmental Net Debt (Unaudited)

For the Year Ended March 31
(in dollars)

2018 2017
Net cost of operations after government funding and transfers (17,765) (608,750)
 
Change due to tangible capital assets:
Acquisitions of tangible capital assets 845,816 636,091
Amortization of tangible capital assets (335,866) (323,275)
Proceeds from disposal of tangible capital assets (330) (252)
Net gain (loss) on disposal of tangible capital assets including adjustments 330 252
Total change due to tangible capital assets 509,950 312,816
 
Change due to prepaid expenses 19,170 (9,252)
 
Net increase (decrease) in departmental net debt 511,355 (305,186)
 
Departmental net debt - Beginning of year 1,552,311 1,857,497
 
Departmental net debt - End of year 2,063,666 1,552,311

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

Statement of Cash Flows (Unaudited)

For the Year Ended March 31
(in dollars)

2018 2017
Operating activities
Net cost of operations before government funding and transfers 45,053,615 40,741,994
Non-cash items:
Amortization of tangible capital assets (335,866) (323,275)
Gain (loss) on disposal of tangible capital assets 330 252
Services provided without charge from other government departments (note 12) (7,858,828) (7,681,222)
 
Variations in Statement of Financial Position:
Increase (decrease) in accounts receivable and advances 2,724 86,825
Increase (decrease) in prepaid expenses 19,170 (9,252)
Decrease (increase) in accounts payable and accrued liabilities (510,320) (696,436)
Decrease (increase) in vacation pay and compensatory leave (414,732) 39,706
Decrease (increase) in employee future benefits (1,908) 230,887
Decrease (increase) in Security Deposit Trust Account (162) 425
Decrease (increase) in Judges' Supplementary Retirement Benefits Account (100,563) (82,147)
Cash used in operating activities 35,853,460 32,307,757
 
Capital investing activities
Acquisitions of tangible capital assets 845,816 636,091
Proceeds from disposal of tangible capital assets (330) (252)
Cash used in capital investing activities 845,486 635,839
 
Net cash provided by Government of Canada 36,698,946 32,943,596

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

Notes to the Financial Statements (Unaudited)

For the Year Ended March 31

1. Authority and objectives

Created by the Supreme Court Act in 1875, the Supreme Court of Canada is Canada's final court of appeal. It serves Canadians by deciding legal issues of public importance, thereby contributing to the development of all branches of law applicable within Canada. The independence of the Court, the quality of its work and the esteem in which it is held both in Canada and abroad contribute significantly as foundations for a secure, strong and democratic country founded on the Rule of Law. The Supreme Court of Canada is an important national institution, positioned at the pinnacle of the judicial branch of government in Canada, separate from and independent of the executive and legislative branches of government.

The Office of the Registrar of the Supreme Court of Canada (ORSCC) provides all necessary services and support for the Court to process, hear and decide cases. It also serves as the interface between litigants and the Court.

The ORSCC has a single strategic outcome: The administration of Canada's final court of appeal is effective and independent. This strategic outcome is further supported by three programs: Court Operations; Payments to Judges of the Supreme Court of Canada Pursuant to the Judges Act; and Internal Services.

2. Summary of significant accounting policies

These financial statements have been prepared using the ORSCC'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 ORSCC is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the ORSCC 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. The planned results amounts in the "Expenses" and "Revenues" sections of the Statement of Operations and Departmental Net Financial Position are the amounts reported in the Future-oriented Statement of Operations included in the 2017-18 Department Plan. Planned results are not presented in the "Government funding and transfers" section of the Statement of Operations and Departmental Net Financial Position and in the Statement of Change in Departmental Net Debt because these amounts were not included in the 2017-18 Departmental Plan.

  2. Net cash provided by Government
    The ORSCC operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the ORSCC is deposited to the CRF, and all cash disbursements made by the ORSCC 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. Amounts due from or to the CRF
    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 net amount of cash that the ORSCC is entitled to draw from the CRF without further authorities to discharge its liabilities.

  4. Revenues:
    Funds received from external parties for annual subscriptions to Canada Supreme Court Reports are recorded upon receipt as deferred revenues. Revenues are then recognized on a monthly basis in the fiscal year covered by the annual subscription.

    Deferred revenue consists of amounts received in advance of the delivery of goods and rendering of services that will be recognized as revenue in a subsequent fiscal year as it is earned.

    Sales and other revenues are recognized in the period the event giving rise to the revenues occurred.

    Revenues that are non-respendable are not available to discharge the ORSCC's liabilities. While the Registrar is expected to maintain accounting control, he has no authority regarding the disposition of non-respendable revenues. As a result, these revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the ORSCC's gross revenues.

  5. Expenses
    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, workers' compensation, interpretation services and security services are recorded as operating expenses at their carrying value.

  6. Future benefits:
    1. Pension benefits:
      Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government. The ORSCC’s contributions to the Plan are charged to expenses in the year incurred and represent the total departmental obligation to the Plan. The ORSCC'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.

      Eligible federally appointed judges and their survivors are entitled to fully-indexed annuities providing that the judges meet minimum age and service requirements. The main benefits paid from this plan are recorded on a pay-as-you-go basis. They are included in the Statement of Operations and Departmental Net Financial Position as a component of salaries and benefits, and the judges' contributions are credited to revenues. Contributions made by the ORSCC and the judges pertaining to the portion of the plan that relates to indexation of benefits are recorded in the Judges' Supplementary Retirement Benefits Account, which is presented in the Statement of Financial Position. The ORSCC's contribution towards indexation is expensed at the time it is accrued in accordance with the Supplementary Retirement Benefits Act. The actuarial liability associated with the judges' pension plan is recorded in the financial statements of the Government of Canada, the ultimate sponsor of the Plan.

    2. Severance benefits:
      The accumulation of severance benefits for voluntary departures ceased for applicable employee group. Employees were given the option to be paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits upon departure from the public service. The remaining obligation for employees who did not withdraw benefits is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government as a whole.

  7. Accounts receivable
    Accounts receivable are recorded at cost. When necessary, an allowance for valuation is recorded to reduce the carrying value of accounts receivable to amounts that approximate their net recoverable value.

  8. Non-financial assets
    The cost of acquiring equipment and other capital property are capitalized as tangible capital assets and are amortized to expense over the estimated useful lives of the assets, as described in Note 10. All tangible capital assets and leasehold improvements having an initial cost of $5,000 or more are recorded at their acquisition cost. The ORSCC does not capitalize intangibles assets, works of art and historical treasures that have cultural, aesthetic or historical value.

  9. Measurement uncertainty
    The preparation of these financial statements requires management to make estimates and assumptions that affect the reported and disclosed amounts of assets, liabilities, revenues and expenses reported in the financial statements and accompanying notes at March 31. The estimates are based on facts and circumstances, historical experience, general economic conditions and reflect the Government's best estimate of the related amount at the end of the reporting period. The most significant items where estimates are used are contingent 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.

  10. Related party transactions
    Related party transactions, other than inter-entity transactions, are recorded at the exchange amount. Inter-entity transactions are transactions between commonly controlled entities. Inter-entity transactions, other than restructuring transactions, are recorded on a gross basis and are measured at the carrying amount, except for the following:
    1. Services provided on a recovery basis are recognized as revenues and expenses on a gross basis and measured at the exchange amount.
    2. Certain services received on a without charge basis are recorded for departmental financial statement purposes at the carrying amount. Other related party transactions, other than inter-entity transactions, are recorded at the exchange amount.

3. Parliamentary authorities

The ORSCC 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, the ORSCC 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 dollars)

2018 2017
Net cost of operations before government funding and transfers 45,053,615 40,741,994
Adjustments for items affecting net cost of operations but not affecting authorities:
Amortization of tangible capital assets (335,866) (323,275)
Gain (loss) on disposal of tangible capital assets 330 252
Services provided without charge by other government departments (7,858,828) (7,681,222)
Decrease (increase) in salary overpayment 29,423 -
Decrease (increase) in vacation pay and compensatory leave (414,732) 39,706
Decrease (increase) in employee future benefits (1,908) 230,887
Bad debt expense (15) -
Refund of prior year's expenditures 17,318 24,487
Total items affecting net cost of operations but not affecting authorities (8,564,278) (7,709,165)
 
Adjustments for items not affecting net cost of operations but affecting authorities:
Acquisition of tangible capital assets 845,816 636,091
Salary advances and overpayments to recover 62,846 19,758
Increase (decrease) in prepaid expenses 19,170 (9,252)
Total items not affecting net cost of operations but affecting authorities 927,832 646,597
 
Current year authorities used 37,417,169 33,679,426

b. Authorities provided and used
(in dollars)

2018 2017
Authorities provided:
Vote 1 – Operating expenditures 28,048,976 25,933,544
Contributions to employee benefits plan 2,744,204 2,587,860
Judges' salaries, allowances and annuities 7,990,851 7,572,984
Proceeds from the disposal of surplus Crown assets 330 4,608
Less:
Authorities available for future years - -
Lapsed: Operating (1,367,192) (2,419,570)
 
Current year authorities used 37,417,169 33,679,426

4. Accounts payable and accrued liabilities

The following table presents details of the ORSCC's accounts payable and accrued liabilities:
(in dollars)

2018 2017
Accounts payable - Other government departments and agencies 615,471 304,177
Accounts payable - External parties 838,807 809,407
Total accounts payable 1,454,278 1,113,584
Accrued liabilities 1,824,479 1,654,853
Total accounts payable and accrued liabilities 3,278,757 2,768,437

5. Deferred revenues

Deferred revenues represent the balance at year-end of unearned revenues stemming from amounts received from external parties for annual subscriptions to Canada Supreme Court Reports. Revenues are recognized on a monthly basis in the fiscal year covered by the annual subscription. Details of the transactions related to this account are as follows:

(in dollars)

2018 2017
Opening balance - 6,300
Amounts received 9,800 5,600
Revenue recognized (9,800) (11,900)
Gross closing balance - -
Deferred revenues held on behalf of Government - -
Net closing balance - -

6. Employee future benefits

a. Pension benefits

The ORSCC’s employees participate in the public service pension plan (the "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/Québec Pension Plans benefits and they are indexed to inflation.

Both the employees and the ORSCC contribute to the cost of the Plan. Due to the amendment of the Public Service Superannuation Act following the implementation of provisions related to Economic Action Plan 2012, employee contributors have been divided into two groups - Group 1 relates to existing plan members as of December 31, 2012 and Group 2 relates to members joining the Plan as of January 1, 2013. Each group has a distinct contribution rate.

The 2017-2018 expense amounts to $1,868,803 ($1,802,962 in 2016-2017). For Group 1 members, the expense represents approximately 1.01 times (1.12 times in 2016-2017) the employee contributions and, for Group 2 members, approximately 1.00 times (1.08 times in 2016-2017) the employee contributions.

The ORSCC's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the Consolidated Financial Statements of the Government of Canada, as the Plan's sponsor.

b. Severance benefits

Severance benefits provided to the ORSCC's employees were previously based on an employee's eligibility, years of service and salary at termination of employment. However, since 2011 the accumulation of severance benefits for voluntary departures progressively ceased for substantially all employees.

Employees subject to these changes were given the option to be paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits upon departure from the public service. By March 31, 2018, substantially all settlements for immediate cash out were completed. Severance benefits are unfunded and, consequently, the outstanding obligation will be paid from future authorities.

The change in the obligations during the year were as follows:

(in dollars)

2018 2017
Accrued benefit obligation - Beginning of year 744,849 975,736
Expense for the year 201,813 (208,285)
Benefits paid during the year (199,905) (22,602)
Accrued benefit obligation - End of year 746,757 744,849

7. Security Deposit Trust Account

The following table presents details of the ORSCC's Trust Account liability:
(in dollars)

2018 2017
Liability - Beginning of year 391,728 392,153
Deposits - -
Interest 162 99
Reimbursements - (524)
Liability - End of year 391,890 391,728

The Security Deposit Account was established to record security to the value of $500 deposited by an Appellant with the Office of the Registrar of the Supreme Court of Canada in accordance with paragraph 60(1)(b) of the Supreme Court Act. As per section 87 of the Rules of the Supreme Court of Canada, interest is paid on money deposited as security.

8. Judges' Supplementary Retirement Benefits Account (SRBA)

The following table presents details of the ORSCC's SRBA liability:

(in dollars)

2018 2017
Liability - Beginning of year 2,140,171 2,058,024
Contributions 68,704 67,705
Interest 31,859 14,442
Liability - End of year 2,240,734 2,140,171

The Judges' Supplementary Retirement Benefits Account records contributions made by judges of the Supreme Court of Canada and the matching contributions made by the ORSCC in accordance with the SRBA Act and the Judges Act.

9. Accounts receivable and advances

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

(in dollars)

2018 2017
Receivables - Other government departments and agencies 123,414 120,765
Receivables - External parties 169,078 20,141
Employee Advances 3,866 3,866
Subtotal 296,358 144,772
Allowance for doubtful accounts on receivables from external parties - (75)
Gross accounts receivable 296,358 144,697
Accounts receivable held on behalf of Government (169,078) (20,141)
Net accounts receivable 127,280 124,556

10. Tangible capital assets

Asset Class Amortization Period
Machinery and equipment 3 to 10 years
Computer equipment 3 to 10 years
Computer software 3 to 10 years
Office furniture and equipment 5 to 10 years
Motor vehicles 3 years
Leasehold improvements over the useful life of the improvement or the lease term, whichever is shorter (max. 5 years)
Assets under construction once in service, in accordance with asset type

(in dollars)

Cost

Capital Asset Class

Opening Balance Acquisitions Adjustments Disposals and Write-offs Closing Balance
Machinery and equipment 957,340 146,717 157,543 - 1,261,600
Computer equipment 1,005,180 345,331 - - 1,350,511
Computer software 809,290 20,640 - - 829,930
Office furniture and equipment 1,967,739 64,179 133,644 (81,746) 2,083,816
Motor vehicles 154,146 70,205 - - 224,351
Leasehold improvements 9,748,731 37,506 - - 9,786,237
Assets under construction 129,949 161,238 (291,187) - -
Total 14,772,375 845,816 - (81,746) 15,536,445

Accumulated Amortization

Capital Asset Class Opening Balance Amortization Adjustments Disposals and Write-offs Closing Balance
Machinery and equipment 657,311 76,835 - - 734,146
Computer equipment 627,833 129,634 1 - 757,468
Computer software 651,031 36,804 - - 687,835
Office furniture and equipment 1,695,341 76,472 - (81,746) 1,690,067
Motor vehicles 144,377 11,365 - - 155,742
Leasehold improvements 9,742,692 4,755 - - 9,747,447
Assets under construction - - - - -
Total 13,518,585 335,865 1 (81,746) 13,772,705

Net Book Value

Capital Asset Class 2018 2017
Machinery and equipment 527,454 300,029
Computer equipment 593,043 377,347
Computer software 142,095 158,259
Office furniture and equipment 393,749 272,398
Motor vehicles 68,609 9,769
Leasehold improvements 38,790 6,039
Assets under construction - 129,949
Total 1,763,740 1,253,790

(1) Adjustments include assets under construction of $291,187 that were transferred to the other categories upon completion of the assets.

11. Contractual obligations

The nature of the ORSCC's activities may result in some large multi-year contracts and obligations whereby the ORSCC 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 dollars)

2019 2020 2021 2022 2023 2024 and subsequent Total
Goods and services 206,161 66,357 22,284 2,764 - - 297,566
Operating leases 31,985 27,890 27,890 24,314 7,303 - 119,382
Total 238,146 94,247 50,174 27,078 7,303 - 416,948

12. Related party transactions

The ORSCC is related as a result of common ownership to all government departments, agencies, and Crown corporations.

The ORSCC enters into transactions with these entities in the normal course of business and on normal trade terms.

a. Common services provided without charge by other government departments

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

(in dollars)

2018 2017
Accommodation 4,715,842 4,659,528
Employer's contribution to the health and dental insurance plans 1,769,110 1,585,443
Security services 1,134,636 1,219,406
Interpretation services 214,176 187,163
Workers' compensation 25,064 29,682
Total 7,858,828 7,681,222

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

b. Other transactions with other government departments and agencies

(in dollars)

2018 2017
Accounts receivable 123,414 120,765
Accounts payable 615,471 304,177
Expenses 7,000,582 6,833,614
Revenues 124,884 120,253

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

13. Segmented information

Presentation by segment is based on the ORSCC's 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 2. The following table presents the expenses incurred and revenues generated for the main programs, by major object of expense and by major type of revenue. The segment results for the period are as follows:

(in dollars)

Court Operations Payments to Judges of the Supreme Court of Canada Pursuant to the Judges Act Internal Services 2018
Total
2017
Total
Operating expenses
Salaries and employee benefits 16,003,209 7,310,046 8,180,154 31,493,409 28,011,083
Accommodation 3,216,204 - 1,499,638 4,715,842 4,659,528
Professional and special services 963,960 62,254 2,750,098 3,776,312 3,624,445

Materials, office supplies and equipment

105,763 20,073 1,097,712 1,223,548 973,367
Travel 447,707 591,201 7,169 1,046,077 820,960

Library materials

1,033,489 4,287 1,326 1,039,102 1,066,819
Equipment rental 130,145 - 582,014 712,159 717,561
Telecommunication services 52,020 2,697 368,959 423,676 304,935
Amortization of tangible capital assets - - 335,866 335,866 323,275
Repairs and maintenance 4,410 - 176,364 180,774 135,877
Printing services 72,942 - 15,757 88,699 75,165
Postage and courier 3,974 293 14,072 18,339 29,168
Other 16 - 126 142 243

Expenses incurred on behalf of Government

- - - - (180)
Total operating expenses 22,033,839 7,990,851 15,029,255 45,053,945 40,742,246
 
Revenues
Sale of information documents and other fees - - 171,859 171,859 173,956
Pension contribution revenues - 118,874 - 118,874 112,170
Revenues earned on behalf of Government - (118,874) (171,529) (290,403) (285,874)
Total revenues - - 330 330 252
 
Net cost from continuing operations 22,033,839 7,990,851 15,028,925 45,053,615 40,741,994
 

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