2015-16 Report on Plans and Priorities
Section III: Supplementary Information
Future-Oriented Statement of Operations
The future-oriented condensed statement of operations provides a general overview of the Department of Justice Canada’s operations. The forecast of financial information on expenses and revenues is prepared on an accrual accounting basis to strengthen accountability and to improve transparency and financial management.
Because the future-oriented condensed statement of operations is prepared on an accrual accounting basis, and the forecast and planned spending amounts presented in other sections of the Report on Plans and Priorities are prepared on an expenditure basis, amounts differ.
A more detailed future-oriented statement of operations and associated notes, including a reconciliation of the net cost of operations to the requested authorities, can be found on the Department of Justice’s website.
| Financial Information | 2014–15 Estimated Results |
2015–16 Planned Results |
Difference |
|---|---|---|---|
| Total expenses | 1,115,904 | 1,133,176 | 17,272 |
| Total revenues | 342,974 | 341,413 | (1,561) |
| Net cost of operations | 772,930 | 791,763 | 18,833 |
Total expenses will increase from $1,116 million to $1,133 million (increase of $17 million) primarily due to:
- a revised departmental positive variance of $28.8 million based on spending trends and anticipated operating budget adjustments;
- a variation of the employee benefit plan rate, resulting in a $9.5 million increase;
- various anticipated collective agreements and salary expenditures which resulted in a $7.5 million increase; and
- an increase of $1.9 million for the funding of non-legislative measures to address prostitution.
These increases were partially offset by:
- the sunsetting of the following initiatives:
- the Security Certificates Initiative ($7.1 million); and
- the Missing and Murdered Aboriginal Women Initiative ($1.7 million).
- a decrease of $17.7 million for the one-time transition payment in 2014-15 as part of the Government of Canada’s Transformation of Pay Administration; and
- the Department of Justice receiving a lower Operating Budget Carry Forward in 2014-15 which resulted in a decrease of $4.2 million.
The variation in revenues from $343 million to $341 million (decrease of $2 million) is attributable to the decrease in legal services revenues for 2015-16 resulting from the reduction of full-time employees as outlined in the Legal Services Review.
List of Supplementary Information Tables
The supplementary information tables listed in the 2015-16 Report on Plans and Priorities can be found on the Department of Justice’s website:
- Departmental Sustainable Development Strategy;
- Details on Transfer Payment Programs of $5 Million or More;
- Horizontal Initiatives; and
- Upcoming Internal Audits and Evaluations Over the Next Three Fiscal Years.
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 sole responsibility of the Minister of Finance.
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