Government Gouvernement I* of Canada du Canada Receiver General for Canada Hon. Harvie Andre, M.P., P.C. lublic accounts of conodo Volume I Summary Report and Financial Statements Canada Government Gouvernement 1^ of Canada du Canada Receiver General for Canada Hon. Harvie Andre, M.P., P.C. ftublic occounls of conodo Volume I Summary Report and Financial Statements Canada E © Minister of Supply and Services Canada 1984 Available in Canada through Authorized Bookstore Agents and other bookstores or by mail from Canadian Government Publishing Centre Supply and Services Canada Ottawa, Canada K1A0S9 Catalogue No. P 51-1/ 1984-1 Canada: $ 9.30 ISBN 0-660-1 1654-5 Other Countries: $11.15 Price subject to change without notice JAN 1 7 1985 To Her Excellency To The Honourable Harvie Andre, Receiver General for Canada. The Right Honourable Jeanne Sauve, P.CC.C, C.M.M.,C.D., Sir: Governor General and I have the honour to submit the Public Accounts of Commander- in- Chief of Canada. Canada for the year ended March 31, 1984. MAY IT PLEASE YOUR EXCELLENCY: Under Section 55(1) of the Financial Administration Act, the Public Accounts for each fiscal year shall be The undersigned has the honour to present to Your prepared by the Receiver General and shall be laid Excellency the Public Accounts of Canada for the year before the House of Commons by the President of the ended March 31, 1984. Treasury Board on or before the thirty-first day of December next following if All of which is respectfully submitted. the end of that year, or the House of Commons is not then sitting, within the first Robert de Cotret, fifteen days next thereafter that the House of Commons President of the Treasury Board. is sitting. This annual report is presented in three volumes: OTTAWA. NOVEMBER 16, 1984 Volume I—A survey of the transactions for the year including summary statements; the financial statements of Canada on which the Auditor General has expressed an opinion, namely, the statements of transactions, of revenue and expenditure on a gross and net basis, of the assets and liabilities of Canada and of the use of appro- priations together with related notes; the observations by the Auditor General on the financial statements of Canada; analyses of outlays and appropriations; analyses of budgetary revenue and expenditure, and of asset and liability accounts, together with those state- ments required by the Financial Administration Act to be published in the Public Accounts, and various other sche(lules and statements. Volume II—Details of the financial operations of the Government, segregated by department. To The Honourable Robert de Cotret, President of the Treasury Board. Volume III—The financial statements of Crown cor- porations and the auditors' reports thereon. In accordance with the provisions of Section 55(1) of The audited financial statements, contained in the Financial Administration Act, I have the honour to I, are for the year ended March 31, 1984. They transmit herewith the Public Accounts of Canada for Volume however, dated September 17, to allow for the the year ended March 31, 1984, to be laid by you before are, the House of Commons. closing and audit of accounts. Respectfully submitted, Respectfully submitted, Harvie Andre, Pierre P. Sicard, Receiver General for Canada. Deputy Receiver General for Canada. OTTAWA, NOVEMBER 16, 1984 OTTAWA, NOVEMBER 16, 1984 INTRODUCTION TO THE PUBLIC ACCOUNTS Nature of the Public Accounts The Public Accounts is the report of the Government SECTION 9: analysis of other liabilities; of Canada prepared each fiscal year by the Receiver SECTION 10: analysis of foreign exchange accounts; General as required by Section 55 of the Financial Administration Act. SECTION 11: analysis of unmatured debt; 12: analysis of other accounts reported on The report covers the fiscal year of the Government, SECTION the Statement of Assets and Liabilities; which ends on March 31, and is prepared from data contained in the accounts of Canada and from more SECTION 13: supplementary information required detailed records maintained in departments and agen- by the Financial Administration Act; and, cies. The accounts of Canada is the centralized record of SECTION 14: other miscellaneous information. the Government's financial transactions maintained by the Receiver General in which the transactions of all departments and agencies are summarized. Each depart- ment is responsible for agreeing its accounts to the control accounts of the Receiver General, and maintains II detailed records of the transactions in those accounts. Volume Volume II presents the financial operations of the The report covers the financial transactions of the Government, segregated by department. It contains Government during the year. In certain cases, parlia- financial operations of individual departments and their mentary authority to undertake transactions was pro- associated agencies, and additional information and vided by legislation approved in earlier years. The report analysis. also includes the financial statements of those Crown corporations and other bodies whose accounts are main- (a) FINANCIAL of Canada. The DEPARTMENTAL tained separately from the accounts OPERATIONS financial year of a number of these corporations and other bodies is the calendar year rather than the fiscal In a fashion similar to the Estimates, Volume II year of the Government. uses a uniform set of statements to present each department's financial operations. In most respects, the level of detail is the same as in the Estimates, and provides the following information: Format of the Public Accounts (i) Use of Appropriations The Public Accounts is produced in three volumes. This is the principal departmental statement. Volume I It is a summary of the use of the authority given by Parliament in appropriation acts and other Volume I presents a summary and analysis of the statutes. It displays, by program: financial transactions of the Government. The content of the sections of Volume I can be summarized as follows: —the wording of the relevant appropriations or statutes; SECTION 1: summary statements of the financial transactions of the Government of Canada on both a —the amount authorized under each appro- Public Accounts and an Extended National Accounts priation or statute; basis; —the total use made during the year of the SECTION 2: audited financial statements of the authorized amounts; Government of Canada, prepared in accordance with —unexpended balances (amounts lapsed and Section 55 of the Financial Administration Act; carried forward) or amounts overexpended; and, SECTION 3: observations by the Auditor General on the financial statements; —total use for the previous year. SECTION 4: review of envelopes and outlays, and (ii) Total Cost of Programs—Budgetary Estimates and appropriations; This table shows the total calculated cost for SECTION 5: review of budgetary revenue; each program, by adding to budgetary expendi- SECTION 6: review of budgetary expenditure; ture, the values of services provided by other departments, and of accommodation provided by SECTION 7: analysis of loans, investments and the reporting department and by the Department advances; of Public Works, and by deducting non-tax SECTION 8: analysis of specified purpose accounts; receipts credited to revenue. The total calculated program cost is also re- appropriation acts and other legislation. Finan- flected in the Estimates and in the Public cial statements for these organizations and Accounts in the "Programs by Activity" table. accounts are also shown. (Hi) Programs by Activity—Budgetary This is a comparison of budgetary appropria- (b) ADDITIONAL INFORMATION AND tions with actual expenditures and the imputed ANALYSIS costs and revenues referred to in (ii). The table displays total program expenditures by activity Further details are provided, in Volume II, to and type of vote, and total cost of programs by supplement the statements already presented. This type of vote. It is related to the "Program by supplementary information includes: Activities" table displayed in the Estimates. —accounts receivable and deletions (Section 30); (iv) Grants and Contributions —professional and special services (Section 31); This table displays details of amounts appro- —construction and acquisition of land, buildings, priated for grants and contributions, by class of machinery and equipment (Section 32); recipients by program, and and the payments. —payments of damage claims, ex gratia pay- ments, Federal Court awards and nugatory (v) Budgetary Expenditure by Program and Stand- payments (Section 33); ard Object —selected miscellaneous payments and federal- This table presents expenditure by standard provincial shared-cost programs (Section 34); object and relates to the "Objects of Expendi- ture" table shown in the Estimates. —grants and contributions (Section 35); and, —miscellaneous statements by department (Sec- (vi) Revenue tion 36). Each department displays summary and detailed statements of revenue collected as part Volume III of its operations. Volume III contains the financial statements of those Crown corporations which are permitted by legislation (vii) Revolving Funds to keep their own accounts. These are Schedules C and The commercial orientation of a revolving fund D (agency and proprietary) corporations, as well as the is reflected in the balance sheet and statement of Bank of Canada and The Canadian Wheat Board operations, or income and expenditure, presented which, although not designated as Crown corporations,