2013–14 Departmental Performance Report

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Section III: Supplementary Information

Financial Statements Highlights

Department of Justice Canada
Condensed Statement of Operations and Departmental Net Financial Position (Unaudited)
For Year Ended March 31, 2014
($ thousands)

  2013-14
Planned Results
2013-14
Actual
2012-13
Actual
Difference (2013-14 actual minus 2013-14 planned) Difference (2013-14 actual minus 2012-13 actual)
Total expenses 1,115,311 1,078,806 1,109,399 -36,505 -30,593
Total revenues 369,318 344,865 340,815 -24,453 4,050
Net cost of operations before
government funding and transfers
745,993 733,941 768,584 -12,052 -34,643
Departmental net
financial position
-11,422 -25,665 -79,236 -14,243 53,571

Department of Justice Canada
Condensed Statement of Financial Position (Unaudited)
As at March 31, 2014
($ thousands)

  2013-14 2012-13 Difference (2013-14 minus 2012-13)
Total Net Liabilities 398,225 551,048 -152,823
Total Net Financial Assets 328,890 421,426 -92,536
Departmental Net Debt 69,335 129,622 -60,287
Total Non-Financial Assets 43,670 50,386 -6,716
Departmental Net Financial Position -25,665 -79,236 53,571

Financial Statements

Total assets were approximately $373 million at the end of 2013-14, a 21 percent decrease from the previous year’s total. The amount due from the Consolidated Revenue Fund represented 81 percent of total assets, at approximately $304 million. Tangible capital assets represented approximately $44 million or 12 percent of total assets, while net receivables and advances represented approximately $25 million or 7 percent of total assets.

Assets by Type

Assets by type, described below

Text version: Assets by type

The Department's total assets are presented in a pie chart with four sections. The largest section represents the 81% of assets due from the Consolidated Revenue Fund; 12% of assets are tangible capital assets; and, 7% are receivables and advances. Also referenced is the 0% of prepaid expenses.

Total liabilities were $398 million at the end of 2013-14, a 28 percent decrease from the previous year’s total. Transfer payments payable represented the largest portion of liabilities at $288 million or 72 percent of total liabilities, a 23 percent decrease over the previous year.

Liabilities by Type

Liabilities by type, described below

Text version: Liabilities by type

This pie chart is divided into five pieces. The largest piece, representing 72% of the pie, is attributed to transfer payments payable. The second largest covers 14% and represents accounts payable and accrued liabilities; the third largest piece covers 9% and represents employee future benefits; 5% of the liabilities are attributed to vacation pay and compensatory leave. The final wedge accounts for 0% of the liabilities and represents the Family Law account.

Total expenses for the Department were $1,079 million in 2013-14. Of this amount, $488 million or 45 percent of funds were spent on the Legal Services to Government Program, while Stewardship of the Canadian Legal Framework represented $415 million or 39 percent of total expenses.

Expenses by Program Activity

Expenses by Program Activity, described below

Text version: Expenses by Program Activity

The pie chart of Expenses by Program shows the largest portion of expenses, representing 45% of the pie, falling under the Legal Services to Government Program. The wedge containing 39% of expenses is labelled Stewardship of the Canadian Legal Framework, whereas the Internal Services Program comprises 16% of the pie. The Office of the Federal Ombudsman for Victims of Crime represents 0%.

The Department’s net revenue amount was $345 million in 2013-14. The majority of the revenue was derived from the provision of advisory, litigation and legislative services, which represented 96 percent. Other service and administration fees revenues under the Family Law programs represented 2 percent and the Common services revenue represented another 2 percent. The Department’s net revenue increased by 1 percent compared to 2012-13.

Revenues by type

Revenues by type, described below

Text version: Revenues by type

This pie chart portrays revenues by type. The largest section, Legal Services, represents 96% of the pie. Common Services accounts for 2% and Family Law fees account for 2%. Also referenced is the 0% of Other Revenues.

The Department's financial statements are available on the Department of Justice's website.

Supplementary Information Tables

The supplementary information tables listed in the 2013-14 Departmental Performance Report can be found on the Department of Justice's website:

  • Departmental Sustainable Development Strategy
  • Details on Transfer Payment Programs
  • Horizontal Initiatives
  • Internal Audits and Evaluations
  • Response to Parliamentary Committees and External Audits
  • Sources of Respendable and Non-Respendable Revenue
  • User Fees Reporting

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 publication are solely the responsibility of the Minister of Finance.

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