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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, 2017, and all information contained in these statements rests with the management of Status of Women Canada. These financial statements have been prepared by management using the Government'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 Status of Women Canada's financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in Status of Women Canada's Departmental Performance 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 Status of Women Canadaand 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 ongoing process to identify key risks, to assess effectiveness of associated key controls, and to make any necessary adjustments.

Status of Women Canadais subject to periodic Core Control Audits performed by the Office of the Comptroller General and uses the results of such audits to comply with the Treasury Board Policy on Internal Control.

A Core Control Audit was performed in 2011-12 by the Office of the Comptroller General of Canada. The Audit Report and related Management Action Plan are posted on the departmental web site at cfc-swc.gc.ca/trans/account-resp/pr/cca-vmc/index-en.html.

The financial statements of Status of Women Canada have not been audited.

Original signed by

Gina Wilson, Deputy Minister
Status of Women Canada
Gatineau, Canada
August 29, 2017

Original signed by

Anik Lapointe, Chief Financial Officer
Status of Women Canada
Gatineau, Canada
August 28, 2017

Status of Women Canada

Statement of Financial Position (Unaudited)
As at March 31
(in dollars)

Empty 2017 2016
Liabilities Empty
Accounts payable and accrued liabilities (Note 4) $ 1,269,184 $ 1,375,522
Vacation pay and compensatory leave 600,801 329,118
Employee future benefits (Note 5) 376,911 451,328
Total liabilities 2,246,896 2,155,968
Financial assets Empty
Due from Consolidated Revenue Fund 1,239,765 1,347,715
Accounts receivable and advances (Note 6) 93,418 35,011
Net financial assets 1,333,183 1,382,726
Departmental net debt 913,713 773,242
Non-financial assets Empty
Tangible capital assets (Note 7) 1,427,374 491,603
Total non-financial assets 1,427,374 491,603
Departmental net financial position $ 513,661 $ (281,639)

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

Status of Women Canada

Statement of Operations and Departmental Net Financial Position (Unaudited)
For the Year Ended March 31
(in dollars)

Empty 2017
Planned Results
2017 2016
Expenses Empty
Advancing equality for women $ 25,341,251 $ 25,841,709 $ 22,896,185
Strategic Advice, Expertise, and Promotion of Gender Equality 2,144,659 3,227,650 2,104,706
Internal services 4,250,414 7,232,172 5,913,185
Total expenses 31,736,324 36,301,531 30,914,076
Revenues
Miscellaneous revenues - - 89
Total revenues - - 89
Net cost of operations before government funding $ 31,736,324 $ 36,301,531 $ 30,913,987
Government funding and transfers Empty
Net cash provided by Government Empty 35,360,518 32,892,628
Change in due from Consolidated Revenue Fund Empty (107,950) (3,658,739)
Services provided without charge from other government departments (Note 8) Empty 1,836,205 1,550,276
Transfer of the transition payments for implementing salary payments in arrears Empty - (2,668)
Transfer in/to of asset to other government department (Note 9) Empty 8,058 -
Net cost of operations after government funding (795,300) 132,490
Departmental net financial position – Beginning of year (281,639) (149,149)
Departmental net financial position – End of year $ 513,661 $ (281,639)

Segmented information (note 10)

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

Status of Women Canada

Statement of Change in Departmental Net Debt (Unaudited)
For the Year Ended March 31
(in dollars)

Empty 2017 2016
Net cost of operations after government funding $ (795,300) $ 132,490
Change due to tangible capital assets
Acquisition of tangible capital assets 1,159,834 120,534
Amortization of tangible capital assets (232,121) (155,424)
Proceeds from disposal of tangible capital assets - (89)
Net gain on disposal of tangible capital assets including adjustments - 90
Transfer in/out to other government department 8,058 -
Total change due to tangible capital assets 935,771 (34,889)
Net increase (decrease) in departmental net debt 140,471 97,601
Departmental net debt - Beginning of year 773,242 675,641
Departmental net debt – End of year $ 913,713 $ 773,242

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

Status of Women Canada

Statement of Cash Flow (Unaudited)
For the Year Ended March 31
(in dollars)

Empty 2017 2016
Operating activities
Net cost of operations before government funding $ 36,301,531 $ 30,913,987
Non-cash items: Empty
Amortization of tangible capital assets (232,121) (155,424)
Gain (Loss) on disposal of tangible capital assets - 90
Services provided without charge by other government departments (Note 8) (1,836,205) (1,550,276)
Transfer of transition payments for implementing salary payments in arrears - 2,668
Variations in Statement of Financial Position: Empty
Increase (decrease) in accounts receivable and advances 58,407 (166,385)
Decrease (increase) in accounts payable and accrued liabilities 106,338 3,759,695
Decrease (increase) in vacation pay and compensatory leave  (271,683) (32,091)
Decrease (increase) in future employee benefits 74,417 (81)
Cash used in operating activities 34,200,684 32,772,183
Capital investing activities Empty
Acquisition of tangible capital assets 1,159,834 120,534
Proceeds from disposal of tangible capital assets - (89)
Cash used in capital investing activities 1,159,834 120,445
Net cash provided by Government of Canada $ 35,360,518 $ 32,892,628

The accompanying notes form an integral part of these financial statements

Status of Women Canada

Notes to the Financial Statements (Unaudited)
For the Year Ended March 31

1. Authority and Objectives

Status of Women Canada (SWC) was established by the Government of Canada in 1976 to "co-ordinate policy with respect to the status of women and administer related program" (Order in Council 1976-779).  The mandate of SWC is further guided by the Canadian Charter of Rights and Freedoms, as well as by Canada's adherence to the Convention on the Elimination of all Forms of Discrimination against Women. SWC plays a key role in fulfilling the Government of Canada's commitment to building a society that is inclusive and respectful of all Canadians by promoting equality and the full participation of women in Canada.

Strategic Outcome: Equality between Women and Men is Promoted and Advanced in Canada.

Programs

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
The Department is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the Department 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” section of the Statement of Operations and Departmental Net Financial Position are the amounts reported in the Future-Oriented Statement of Operations included in the 2016-17 Report on Plans Priorities. Planned results are not presented in the “Government funding and transfers” section of the Statement of Operations and Department Net Financial Position and in the Statement of Change in Department Net Debt because these amounts were not included in the 2016-17 Report on Plans and Priorities.
b. 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.
c. Amounts due from/to the Consolidated Revenue Fund
Amounts due from/to the Consolidated Revenue Fund (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 authorities to discharge its liabilities.
d. Revenues
Revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the 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 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 are recorded as operating expenses at their estimated cost.
f. Employee future benefits
i. Pension benefits:
Eligible employees participate in the Public Service Pension Plan, a multiemployer plan administered by the Government. The Department's contributions to the Plan are charged to expenses in the year incurred and represent the total departmental obligation to the Plan. 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.
ii. 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 receivable
Accounts receivable are stated at the lower of cost and net recoverable value; a valuation allowance is recorded for receivables where recovery is considered uncertain.
h. Tangible capital assets

All tangible capital assets and leasehold improvements having an initial cost of $2,500 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, assets located on Indian Reserves and museum collections.

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

Asset Class Amortization Period
Computer hardware 3-5 years
Computer software 3-5 years
Other equipment, including furniture 3-5 years
Motor vehicles 5 years
Leasehold improvements 10 years
i. 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 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.

3. Parliamentary Authorities

The Department 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 Department 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
Empty 2017 2016
Empty (in dollars)
Net Cost of Operations before government funding $ 36,301,531 $ 30,913,987
Adjustments for items affecting net cost of operations but not affecting authorities: Empty
Services provided without charge by other government departments (Note 8) (1,836,205) (1,550,276)
Decrease/(Increase) in employee future benefits 74,417 (81)
Amortization of tangible capital assets (232,121) (155,424)
Refund of previous year expenditures 73,843 242,994
Gain on disposal of tangible capital assets - 90
Increase in vacation pay and compensatory leave (271,683) (32,091)
Other - 89
Total items affecting net cost of operations but not affecting authorities (2,191,749) (1,494,699)
Adjustments for items not affecting net cost of operations but affecting authorities:
Acquisitions of tangible capital assets 1,159,834 120,534
Transition payments for implementing salary payments in arrears - 2,668
Proceeds from disposal of tangible capital assets - (89)
Total items not affecting net cost of operations but affecting authorities 1,159,834 123,113
Current year authorities used $ 35,269,616 $ 29,542,401
b) Authorities provided and used
Empty 2017 2016
Empty (in dollars)
Authorities provided: Empty
Vote 1 - Operating expenditures $ 14,248,375 $ 10,351,935
Vote 5 - Grants and Contributions 20,630,000 19,535,001
Statutory amounts 1,459,358 1,265,383
Less:
Lapsed: Operating Expenditures 918,028 359,917
Lapsed: Grants & Contributions 150,000 1,250,001
Lapsed: Proceeds from disposal of tangible capital assets 89 -
Authorities available in future years - -
Current year authorities used $ 35,269,616 $ 29,542,401

4. Accounts payable and accrued liabilities

The following table presents details of the Department's accounts payable and accrued liabilities:

Empty 2017 2016
Empty (in dollars)
Accounts payable - Other government departments and agencies $ 224,185 $ 95,564
Accounts payable - External parties 148,468 356,190
Total accounts payable 372,653 451,754
Accrued liabilities 896,531 923,768
Total accounts payable and accrued liabilities $ 1,269,184 $ 1,375,522

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 2012‒13 and extending over the three subsequent fiscal years. To this effect, the Department has recorded an obligation for termination benefits as part of accrued liabilities to reflect the estimated workforce adjustment costs. The remaining balance of these measures as of March 31, 2017 is $376,911 ($451,328 as of March 31, 2016).

5. Employee future benefits

a) Pension benefits

The Department'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 Plan benefits and they are indexed to inflation.

Both the employees and the Department contribute to the cost of the Plan. Due to the amendment of the Public Service Superannuation Act following the implementation of provisions related to Canada's 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 2016-17 expense amounts to $1,016,673 ($872,229 in 2015-16). For Group 1 members, the expense represents approximately 1.12 times (1.25 times in 2015-16) the employee contributions and, for Group 2 members, approximately 1.08 times (1.24 times in 2015-16) the employee contributions.

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.

b) Severance benefits

Severance benefits provided to the Department'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, 2017, 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 changes in the obligations during the year were as follows:

Empty 2017 2016
Empty (in dollars)
Accrued benefit obligation - Beginning of year $ 451,328 $ 451,247
Expense for the year 8,476 183,942
Benefits paid during the year (82,893) (183,861)
Accrued benefit obligation - End of year $ 376,911 $ 451,328

6. Accounts receivable and advances

The following table presents details of the Department's accounts receivable and advance balances:

Empty 2017 2016
Empty (in dollars)
Receivables - Other government departments and agencies $ 32,363 $ 22,666
Receivables - External parties 61,055 12,345
Employee advances Vide -
Net accounts receivable $ 93,418 $ 35,011

7. Tangible capital assets

Cost
(in dollars)
Opening Balance Acquisitions Disposals and Write-Offs Adjustments Closing Balance
Informatics hardware $ 464,773 $ 192,797 $ - $ - $ 657,570
Informatics purchased and developed software 19,930 9,706 - - 29,636
Other equipment, including furniture 469,670 3,786 - - 473,456
Motor vehicles 25,670 - - 6,727  32,397
Leasehold improvements - 953,545 - - 953,545
Total $ 980,043 $ 1,159,834 $ - $ 6,727 $ 2,146,604
Accumulated Amortization
(in dollars)
Opening Balance Amortization Disposals and Write-Offs Adjustments Closing Balance
Informatics hardware $ 214,956 $ 105,145 $ 1 $ - $ 320,102
Informatics purchased and developed software 10,970 5,894 Empty - 16,864
Other equipment, including furniture 262,514 59,403 Empty - 321,917
Motor vehicles Empty 6,056 - (1,331) 4,725
Leasehold improvements - 55,623 -1 - 55,622
Total $ 488,440 $ 232,121 $ 0 $ (1,331) $ 719,230
Netbook value
(in dollars)
2017 2016
Informatics hardware $ 337,468 $ 249,817
Informatics purchased and developed software 12,772 8,960
Other equipment, including furniture 151,539 207,156
Motor vehicles 27,672 25,670
Leasehold improvements 897,923 -
Total $ 1,427,374 $ 491,603

8. Related party transactions

The Department is related as a result of common ownership to all government departments, agencies, and Crown corporations. The Department enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, the Department 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, the Department received services without charge from certain common service organizations, related to accommodation and the employer's contribution to the health and dental insurance plans. These services provided without charge have been recorded in the Department's Statement of Operations and Departmental Net Financial Position as follows:

Empty 2017 2016
Empty (in dollars)
Accommodation $ 936,289 $ 867,003
Employer's contribution to the health and dental insurance plans 899,916 683,273
Total $ 1,836,205 $ 1,550,276

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 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 the Department's Statement of Operations and Departmental Net Financial Position.

(b) Other transactions with related parties
Empty 2017 2016
Empty (in dollars)
Expenses – Other Government departments and agencies $ 2,858,953 $ 1,976,422
Revenues - Other Government departments and agencies - (89)

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

9. Transfers from/to other government departments

(in dollars) 2017 2016
Assets transferred in: Empty Empty
from PCO Empty
Vehicle - non-military: Empty Empty
Vehicle cost $ 32,397 $ -
Less: accumulated amortization 3,375 -
Total net book value of assets transferred in $ 29,022 $ -
Assets transferred out:
to ESDC Empty Empty
Vehicle non-military: Empty Empty
Vehicle cost $ 25,670 $ -
Less: accumulated amortization 4,706 -
Total net book value of  assets transferred out 20,964 Empty
Adjustment to the departmental net financial position $ 8,058 $ -

10. Segmented information

Presentation by segment is based on the Department'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:

Empty 2017 2016
Empty (in dollars)
Empty Advancing equality for women Strategic Advice Expertise and Promotion of Gender Equality Internal Services Total Total
Transfer Payments to Organizations, Including Crown Corporations and Non-Profit Organizations $ 20,465,270 $ - $ - $ 20,465,270 $ 18,285,000
Operating expenses Empty
Salaries and employee benefits 4,392,155 2,270,586 5,496,021 12,158,762 10,033,200
Accommodation 334,771 171,959 429,559 936,289 867,003
Professional and special services 386,806 378,086 611,132 1,376,024 1,002,535
Information 10,457 67,571 114,689 192,717 123,031
Travel and relocation - - 106 106 30,104
Communication 219,285 308,919 207,998 736,202 431,209
Rentals 17,022 23,459 80,185 120,666 125,538
Machinery and equipment 3,908 3,259 63,440 70,607 47,771
Amortization of tangible capital assets - - 232,121 232,121 155,424
Utilities, material and supplies 12,029 3,811 37,258 53,098 21,373
Repair and maintenance - - 5,440 5,440 4,543
Other 6 - (45,777) (45,771) (212,655)
Total Operating expenses 5,376,439 3,227,650 7,232,172 15,836,261 12,629,076
Total Expenses 25,841,709 3,227,650 7,232,172 36,301,531 30,914,076
Revenuess Empty
Miscellaneous revenues - - - - 89
Total Revenues - - - - 89
Net cost of operations before government funding $ 25,841,709 $ 3,227,650 $ 7,232,172 $ 36,301,531 $ 30,913,987
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