Financial Statements for the period ended March 31, 2015

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, 2015, and all information contained in these statements rests with the management of the Canadian Transportation Agency ("the Agency"). 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 Agency’s financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in the Agency’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 and through communication programs aimed at ensuring that regulations, policies, standards, and managerial authorities are understood throughout the Agency 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 ongoing process to identify key risks, to assess effectiveness of associated key controls, and to make any necessary adjustments.

The Agency is subject to periodic Core Control Audits performed by the Office of the Comptroller General (OCG) and will use the results of such audits to comply with the Treasury Board Policy on Internal Control.

A Core Control Audit was performed in 2014-2015 by the OCG for transactions completed in 2013-2014. The Audit Report and related Management Action Plan will be posted on the Agency web site.

The financial statements of the Agency have not been audited.

Scott Streiner
Chairman and Chief Executive Officer

Christine Guérette, CPA, CGA
Chief Financial Officer

Gatineau, Canada

September 1, 2015

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

  2015 2014
Agency net financial position $(1,027,653) $(941,056)
Liabilities
Accounts payable and accrued liabilities (note 4) $3,508,574 $1,742,635
Vacation pay and compensatory leave 722,389 914,428
Employee future benefits (note 5) 1,431,230 1,078,981
Total liabilities 5,662,193 3,736,044
Financial assets
Due from Consolidated Revenue Fund 3,364,295 1,650,335
Accounts receivable and advances (note 6) 340,890 210,655
Total gross financial assets 3,705,185 1,860,990
Financial assets held on behalf of Government
Accounts receivable and advances (note 6) - (81,610)
Total financial assets held on behalf of Government - (81,610)
Total net financial assets 3,705,185 1,779,380
Agency net debt 1,957,008 1,956,664
Non-financial assets
Prepaid expenses 61,720 48,029
Inventory 34,099 45,586
Tangible capital assets (note 7) 833,536 921,993
Total non-financial assets 929,355 1,015,608

 

Contractual obligations (note 8)

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

Scott Streiner
Chairman and Chief Executive Officer

Christine Guérette, CPA, CGA
Chief Financial Officer

Gatineau, Canada

September 1, 2015

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

  2015
Planned
Results
2015 2014
Agency net financial position - End of year   $(1,027,653) $(941,056)
Expenses
Economic regulation $14,075,629 $13,061,434 $13,529,095
Adjudication and alternative dispute resolution 10,695,214 11,647,284 10,565,518
Internal services 8,241,123 7,628,812 8,464,492
Total expenses (note 11) 33,011,966 32,337,530 32,559,105
Revenues
Revenues from fines 50,000 208,930 279,225
Sales of goods and services 10,000 6,388 10,140
Miscellaneous revenue 1,000 946 452
Revenues earned on behalf of Government (61,000) (216,264) (289,817)
Total revenues - - -
Net cost of operations before government funding and transfers $33,011,966 $32,337,530 $32,559,105
Government funding and transfers
Net cash provided by Government   27,212,126 28,555,061
Change in due from Consolidated Revenue Fund   1,713,960 450,945
Services provided without charge by other government departments (note 9)   4,033,280 4,013,283
Transfer of accounts receivable to Public Works and Government Services (note 10)   (708,433) -
Net cost of operations after government funding and transfers   86,597 (460,184)
Agency net financial position - Beginning of year   (941,056) (1,401,240)

 

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

Statement of Change in Agency Net Debt (Unaudited) for the Year Ended March 31 (in dollars)

  2015 2014
Agency net debt - End of year $1,957,008 $1,956,664
Net cost of operations after government funding and transfers $86,597 $(460,184)
Change due to tangible capital assets
Acquisition of tangible capital assets 295,676 241,065
Amortization of tangible capital assets (362,899) (309,172)
Proceeds from disposal of tangible capital assets (9,621) -
Net loss on disposal of tangible capital assets including adjustments (11,613) (11,529)
Total change due to tangible capital assets (88,457) (79,636)
Change due to inventories (11,487) (42,938)
Change due to prepaid expenses 13,691 (881)
Net increase (decrease) in Agency net debt 344 (583,639)
Agency net debt - Beginning of year 1,956,664 2,540,303

 

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

Statement of Cash Flows (Unaudited) for the Year Ended March 31 (in dollars)

  2015 2014
Net cash provided by Government of Canada $27,212,126 $28,555,061
Operating activities
Net cost of operations before government funding and transfers $32,337,530 $32,559,105
Non-cash items:
Amortization of tangible capital assets (362,899) (309,172)
Loss on disposal of tangible capital assets (11,613) (11,529)
Services provided without charge by other government departments (note 9) (4,033,280) (4,013,283)
Transition payments for implementing salary payments in arrears (note 10) 708,433 -
Variations in Statement of Financial Position:
Increase in accounts receivable and advances 211,845 50,646
Increase (decrease) in prepaid expenses 13,691 (881)
Decrease in inventory (11,487) (42,938)
Increase in accounts payable and accrued liabilities (1,765,939) (468,990)
Decrease in vacation pay and compensatory leave 192,039 28,908
Decrease (increase) in future employee benefits (352,249) 511,935
Cash used in operating activities 26,926,071 28,303,801
Capital investment activities:
Acquisitions of tangible capital assets 295,676 241,065
Proceeds from disposal of tangible capital assets (9,621) -
Cash used in capital investment activities 286,055 241,065
Financing activities:
Lease payments for tangible capital assets - 10,195
Cash used in financing activities - 10,195

 

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

Notes to the Financial Statements (Unaudited) for the Year Ended March 31 (in dollars)

1. Authority and objectives

The Canadian Transportation Agency (the Agency) was established on July 1, 1996, under the Canada Transportation Act, (S.C. 1996, c. 10), as the continuation of the National Transportation Agency. Under the Act and related legislation, it has various powers to help implement the federal government’s transportation policy. The Chairman and Chief Executive Officer (CEO) is appointed by the Governor-in-Council (GIC). The Agency pursues one objective: transparent, fair and efficient economic regulation of the federal transportation system.

The Agency is an independent, quasi-judicial tribunal and economic regulator. It makes decisions and determinations on a wide range of matters within the federal transportation system under the authority of Parliament, as set out in the Canada Transportation Act and other legislation.

Our mandate includes:

  • Economic regulation, to provide approvals, issue licences, permits and certificates of fitness, and make decisions on a wide range of matters involving federal air, rail and marine transportation.
  • Dispute resolution, to resolve complaints about federal transportation services, rates, fees and charges.
  • Accessibility, to ensure Canada’s national transportation system is accessible to all persons, particularly those with disabilities.

In meeting its responsibilities, the Agency continuously sets and strives to achieve high performance standards. Education and consultation are integral to the Agency’s effectiveness in carrying out its mandate. The Agency works closely with transportation service users and providers in Canada, and with other directly affected stakeholders. It helps travellers, shippers, carriers, municipalities and others to fully understand not only their rights and obligations under the Canada Transportation Act and other statutes and regulations, but also the Agency’s roles and responsibilities.

When appropriate, the Agency encourages parties to resolve disputes informally before issues escalate and impact the transportation system. The Agency consults broadly on issues that are important to the transportation industry. By remaining open and by listening to all affected parties, the Agency ensures that its decisions are both responsive and responsible.

The Program Alignment Architecture explains how the program and allocation of resources contribute to the Agency's strategic outcome.

The Agency exercises its powers through its Members, who are appointed by the GIC: the GIC may appoint up to five full-time Members, including the Chair and CEO, and the Vice-Chair. The Minister of Transport, Infrastructure and Communities can also appoint up to three temporary Members.

The Chair and CEO is accountable for the Agency’s three programs. The Vice-Chair replaces the Chair and CEO during his absence. All Agency Members, as independent decision-makers, are accountable for making quasi-judicial decisions on matters before the Agency.

This is achieved through three programs:

Program Expected Result
Economic Regulation
  • Service providers (air, rail and marine) comply with regulatory requirements.
  • The Canadian National Railway Company (CN) and the Canadian Pacific Railway Company (CP) are provided with the information required to ensure they do not exceed the maximum grain revenue entitlements for the shipment of Western grain.
Adjudication and Alternative Dispute Resolution Specialized transportation dispute resolution that is transparent, fair and timely.
Internal Services Support the needs of programs and other corporate obligations of the Agency.

 

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 Agency is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the Agency 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 Agency 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 Agency Net Financial Position are the amounts reported in the Future-oriented Statement of Operations included in the 2014-2015 Report on Plans and Priorities. Planned results are not presented in the “Government funding and transfers” section of the Statement of Operations and Agency Net Financial Position and in the Statement of Change in Agency Net Debt because these amounts were not included in the 2014-2015 Report on Plans and Priorities.

b) Net Cash Provided by Government – The Agency operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Agency is deposited to the CRF, and all cash disbursements made by the Agency 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 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 Agency is entitled to draw from the CRF without further appropriations to discharge its liabilities.

d) Revenues:

  • Revenues from regulatory fees are recognized in the accounts based on the services provided in the year.
  • Other revenues are accounted for in the period in which the underlying transaction or event that gave rise to the revenue takes place.
  • Revenues that are non-respendable are not available to discharge the Agency's liabilities. While the Chairman and Chief executive officer is expected to maintain accounting control, he has no authority regarding the disposition of non-respendable revenues. As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the entity's gross revenues.

e) Expenses – Expenses are recorded on the accrual basis:

  • 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, legal services and workers' compensation are recorded as operating expenses at their estimated cost.

f) Employee future benefits

  1. Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government. The Agency's contributions to the Plan are charged to expenses in the year incurred and represent the total Agency obligation to the Plan. The Agency’s responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognised in the financial statements of the Government of Canada, as the Plan’s sponsor.
  2. 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 receivables are stated at the lower of cost and net recoverable value. A valuation allowance is recorded for accounts receivable where recovery is considered uncertain.

h) Inventory - Inventory consists of brochures held for future program delivery and not intended for resale. Inventory is valued at cost using the average cost method. If there is no longer any service potential, obsolete inventory is written off.

Tangible capital assets – All tangible capital assets and leasehold improvements are recorded at their acquisition cost (refer to the following table for the initial cost threshold). All capital lease contracts have expired in 2014.

Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the capital asset as identified in the table below:

Asset Class Amortization Period Threshold
(initial cost equal/or greater than)
Leased tangible capital assets Over term of lease/useful life $10,000
Machinery and equipment 7 years $10,000
Computer hardware 5 years $10,000
Computer software 3 years $10,000
Furniture 10 years $10,000
Vehicles 7 years $10,000

 

j) 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 Agency receives most of its funding through annual parliamentary authorities. Items recognized in the Statement of Operations and Agency Net Financial Position in one year may be funded through parliamentary authorities in prior, current or future years. Accordingly, the Agency 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

  2015 2014
Current year authorities used $28,777,849 $28,976,938
Net cost of operations before government funding and transfers $32,337,530 $32,559,105
Adjustments for items affecting net cost of operations but not affecting authorities:
Amortization of tangible capital assets (362,899) (309,172)
Loss on disposal of tangible capital assets (11,613) (11,529)
Services provided without charge by other government departments (4,033,280) (4,013,283)
Decrease in vacation pay and compensatory leave 192,039 28,908
Decrease (increase) in employee future benefits (352,249) 511,935
Refunds of prior years' expenditures 11,629 3,533
Total items affecting net cost of operations but not affecting authorities (4,556,373) (3,789,608)
Adjustment for items not affecting net cost of operations but affecting authorities:
Acquisitions of tangible capital assets 295,676 241,065
Proceeds from disposal of tangible capital assets (9,621) -
Decrease in lease obligations for tangible capital assets - 10,195
Transfer of the transition payments for implementing salary payments in arrears 708,433 -
Decrease in inventory (11,487) (42,938)
Increase (decrease) in prepaid expenses 13,691 (881)
Total items not affecting net cost of operations but affecting authorities 996,692 207,441

 

b) Authorities provided and used

  2015 2014
Current year authorities used $28,777,849 $28,976,938
Authorities provided:
Vote 25: Operating expenditures $25,898,344 $26,663,324
Statutory amounts 3,230,028 3,415,602
Less:
Lapsed: Operating (350,523) (1,101,988)

 

4. Accounts payable and accrued liabilities

The following table presents details of the Agency’s accounts payable and accrued liabilities:

  2015 2014
Total accounts payable and accrued liabilities 3,508,574 $1,742,635
Accounts payable - Other government departments and agencies $124,054 $71,685
Accounts payable - External parties 1,905,072 939,186
Total accounts payable 2,029,126 1,010,871
Accrued liabilities 1,479,448 731,764

 

5. Employee future benefits

a) Pension benefits

The Agency'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 Agency 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 2014-2015 expense amounts to $3,230,028 ($3,415,602 in 2013-2014). For Group 1 members, the expense represents approximately 1.41 times (1.6 times in 2013-2014) the employee contributions and, for Group 2 members, approximately 1.39 times (1.5 times in 2013-2014) the employee contributions.

The Agency'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

The Agency provides severance benefits to its employees based on eligibility, years of service and salary at termination of employment. These severance benefits are not pre-funded. Benefits will be paid from future authorities. Information about the severance benefits, measured as at March 31, is as follows:

  2015 2014
Accrued benefit obligation - End of year $1,431,230 $1,078,981
Accrued benefit obligation - Beginning of year $1,078,981 $1,590,917
Expense for the year 539,418 490,664
Benefits paid during the year (187,169) (1,002,600)

 

As part of collective agreement negotiations with certain employee groups, and changes to conditions of employment for executives and certain non-represented employees, the accumulation of severance benefits under the employee severance pay program ceased for these employees commencing in 2012. Employees subject to these changes have been given the option to be immediately paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits on termination from the public service. These changes have been reflected in the calculation of the outstanding severance benefit obligation.

6. Accounts receivable and advances

The following table presents details of the Agency’s accounts receivable and advances balances:

  2015 2014
Net accounts receivable $340,890 $129,045
Receivables - Other government departments and agencies $340,890 $129,045
Receivables - External parties - 81,610
Gross accounts receivable 340,890 210,655
Accounts receivable held on behalf of Government - (81,610)

 

7. Tangible capital assets

Cost
Capital Asset Class Opening Balance Acquisitions Adjustments (1) Disposals and
Write-offs
Closing
Balance
Machinery and equipment $105,746 $- $- $- $105,746
Computer hardware 1,396,709 167,538 19,909 173,524 1,410,632
Computer software 3,864,040 108,229 - - 3,972,269
Furniture 644,770 - - - 644,770
Vehicles (2) 55,022 - - 30,737 24,285
Assets under construction - 19,909 (19,909) - -
Total $6,066,287 $295,676 $- $204,261 $6,157,702
(1)Adjustments include assets under construction of $19,909 that were transferred to computer hardware upon completion of the assets.
(2)The Agency has acquired a new vehicle in 2013-14 and has sold and disposed of the old vehicle on April 2014.

 

Accumulated Amortization
Capital Asset Class Opening
Balance
Amortization Disposals and
Write-offs
Closing
Balance
Machinery and equipment $105,746 $- $- $105,746
Computer hardware 1,005,812 182,938 155,583 $1,033,167
Computer software 3,599,618 129,449 - 3,729,067
Furniture 406,040 46,677 - 452,717
Vehicles (1) 27,078 3,835 27,444 3,469
Assets under construction - - - -
Total $5,144,294 $362,899 $183,027 $5,324,166
(1)The Agency has acquired a new vehicle in 2013-14 and has sold and disposed of the old vehicle on April 2014.

 

Net Book Value
Capital Asset Class 2015 2014
Machinery and equipment $- $-
Computer hardware 377,465 390,897
Computer software 243,202 264,422
Furniture 192,053 238,730
Vehicles (1) 20,816 27,944
Assets under construction - -
Total $833,536 $921,993
(1)The Agency has acquired a new vehicle in 2013-14 and has sold and disposed of the old vehicle on April 2014.

 

8. Contractual obligations

The nature of the Agency’s activities can result in some large multi-year contracts and obligations whereby the Agency 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:

  2016 2017 2018 2019 2020
and
thereafter
Total
Total $1,400,472 $321,192 $247,353 $115,827 $57,218 $2,142,062
Professional and special services $1,189,162 $171,430 $157,114 $25,730 $7,155 $1,550,591
Other goods and services 123,467 20,274 1,941 1,800 2,325 149,807
Operating leases and rental of storage 45,00 45,00 45,00 45,00 45,00 225,00
Software maintenance agreements 42,843 84,488 43,298 43,297 2,738 216,664

 

9. Related party transactions

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

  2015 2014
Total $4,033,280 $4,013,283
Accommodation $2,288,971 $2,197,723
Employer's contribution to the health and dental insurance plans 1,714,795 1,778,409
Legal services 21,713 23,933
Worker's compensation 7,801 13,218

 

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

b) Other transactions with related parties

  2015 2014
Total $4,149,038 $4,813,479
Expenses - Other government departments and agencies $4,149,038 $4,813,479
Revenues - Other government departments and agencies $- $-

 

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

10. Transfer of the transition payments for implementing salary payments in arrears

The Government of Canada implemented salary payments in arrears in 2014-2015. As a result, a one-time payment was issued to employees and will be recovered from them in the future. The transition to salary payments in arrears forms part of the transformation initiative that replaces the pay system and also streamlines and modernizes the pay processes. This change to the pay system had no impact on the expenses of the Agency. However, it did result in the use of additional spending authorities by the Agency. Prior to year-end, the transition payments for implementing salary payments in arrears were transferred to a central account administered by Public Works and Government Services Canada, who is responsible for the administration of the Government pay system.

11. Segmented information

Presentation by segment is based on the Agency'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:

  Economic
Regulation
Adjudication
and Alternative
Dispute
Resolution
Internal
Services
Total 2015 Total 2014
Operating expenses
Salaries and employee benefits $10,327,590 $8,837,626 $5,925,686 $25,090,902 $26,125,808
Transportation and telecommunication 241,280 166,376 138,250 545,906 472,599
Information 112,428 263,900 171,176 547,504 428,617
Professional and special services 781,700 873,258 492,943 2,147,901 1,911,503
Rentals 185,444 323,883 41,284 550,611 631,774
Repair and maintenance 55,269 17,705 2,025 74,999 68,966
Utilities, materials and supplies 47,057 89,471 59,533 196,061 153,847
Machinery and equipment 191,838 201,041 117,854 510,733 237,828
Accommodation 968,772 739,227 580,972 2,288,971 2,197,723
Amortization of tangible capital assets 146,737 131,775 84,387 362,899 309,172
Other 3,319 3,022 14,702 21,043 21,268
Total expenses 13,061,434 11,647,284 7,628,812 32,337,530 32,559,105
Revenues
Revenues from fines 208,930 - - 208,930 279,225
Sales of goods and services - 60 6,328 6,388 10,140
Miscellaneous revenues 946 - - 946 452
Revenues earned on behalf of Government (209,876) (60) (6,328) (216,264) (289,817)
Total revenues - - - - -
Net cost of operations before government funding and transfers $13,061,434 $11,647,284 $7,628,812 $32,337,530 $32,559,105
Date modified: