Financial Statement Discussion and Analysis for the year ended March 31, 2016

INTRODUCTION

This Financial Statement Discussion and Analysis (FSD&A) should be read in conjunction with the Financial Statements of the Courts Administration Service (CAS) for the fiscal year ended March 31, 2016. These Financial Statements have been prepared using the Government's accounting policies, which are based on Canadian public sector accounting standards. The FSD&A has been prepared following the Public Sector Statement of Recommended Practice (SORP-1).

Responsibility for the preparation of the FSD&A rests with the management of CAS. The purpose of the FSD&A is to enhance the user’s understanding of the organization’s financial position and results of operations while demonstrating its accountability for its resources. Additional information on the organization’s performance is available in the Departmental Performance Report.

Following this introduction, the FSD&A consists of three sections:

Please note that all financial information presented herein is denominated in Canadian dollars, unless otherwise indicated.

Special note regarding forward-looking statements

The words “estimate”, “will”, “intend”, “should”, “anticipate”, and similar expressions are intended to identify forward-looking statements that reflect assumptions and expectations of the organization, based on its experience and perceptions of trends and current conditions. Although CAS believes the expectations reflected in such forward-looking statements are reasonable, actual results could differ materially from expectations set out in this FSD&A. In particular, the risk factors described in this report could cause actual results or events to differ materially from those contemplated in forward-looking statements.

OVERVIEW

 

CAS was established in 2003 by the Courts Administration Service Act, S.C. 2002, c. 8 . CAS’ role is to provide effective and efficient registry, judicial and internal services to the Federal Court of Appeal, the Federal Court, the Court Martial Appeal Court of Canada and the Tax Court of Canada (“the Courts”). The Chief Administrator of CAS serves as Deputy Head.

CAS was created to ensure the effective and efficient provision of administrative support to the four superior courts of record; to enhance judicial independence by placing administrative services at arm’s length from the Government of Canada and affirming the roles of the chief justices and judges in the management of the Courts; and to enhance accountability for the use of public money in support of court administration. This in turn ensures timely and fair access to the judicial system, which is essential to constitutional governance.

CAS’ budget is allocated through authorities approved by Parliament. CAS has one voted authority for program expenditures and statutory authorities for contributions to employee benefit plans, spending of proceeds from the disposal of surplus Crown assets, and refunds of amounts credited to revenues in previous years.

Authorities provided to CAS 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 Financial Position and in the Statement of Operations and Departmental Net Financial Position are not necessarily the same as those provided through authorities from Parliament. Note 3 of the Financial Statements provide a reconciliation between the bases of reporting.

The Financial Statements of CAS are not audited.

HIGHLIGHTS

Parliamentary Authorities

The parliamentary authorities available for use by CAS include funding received through the Main Estimates, Supplementary Estimates, Transfers, Adjustments and Warrants. These authorities increased by $2,892 thousand, from $72,575 thousand in 2014-15 to $75,467 thousand in 2015-16. This variance is the result of several factors, as outlined below.

Parliamentary Authorities

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Parliamentary authorities

In 2015-16, salaries and employee benefit plan authorities were $49,172 thousand. Operating authorities were $26,295 thousand. Total authorities were $75,467 thousand.

In 2014-15, salaries and employee benefit plan authorities were $49,739 thousand. Operating authorities were $22,836 thousand. Total authorities were $72,575 thousand.

In 2013-14, salaries and employee benefit plan authorities were $49,634 thousand. Operating authorities were $22,513 thousand. Total authorities were $72,147 thousand.

The increase in authorities is largely due to $4,461 thousand in funding received for enhancements to physical and information technology (IT) security for the Federal Courts. Also, renewed funding related to the Division 9 proceedings under the Immigration and Refugee Protection Act (Balanced Refugee Reform Act) increased by $562 thousand compared to 2014-15.

The above increases were partly offset by a $918 thousand decrease in the transfer from Treasury Board for paylist requirements. This transfer includes severance pay and termination benefits, vacation credits payable upon termination of employment, and parental benefits.

Also, financial resources related to the implementation of Bill C-11, an Act to amend the Immigration and Refugee Protection Act (Balanced Refugee Reform Act) and the Federal Courts Act, decreased by $593 thousand. 

Furthermore, a $219 thousand decrease in authorities is attributable to adjustments to CAS’ contributions to employee benefit plans as per central agency direction.

In addition, there were decreases in the operating budget carry-forward of $199 thousand, refunds of prior year revenues of $94 thousand, and spending of proceeds from disposal of Crown assets of $9 thousand.

Various other minor changes resulted in a $99 thousand net decrease in authorities.

Financial Highlights

Statement of Financial Position

The Departmental Net Financial Position is the amount remaining when total liabilities are deducted from total assets. CAS’ Departmental Net Financial Position was $4,851 thousand as at March 31, 2016 (2,548 thousand as at March 31, 2015).

Liabilities: CAS’ total liabilities were $17,488 thousand as at March 31, 2016 ($17,571 thousand as at March 31, 2015). The $83 thousand variance is due to a decrease in deposit accounts, which is partly offset by increases in accounts payable and accrued liabilities, vacation pay and compensatory leave, as well as employee future benefits.

Assets: CAS’ assets are presented as financial assets (amount due from the Consolidated Revenue Fund (CRF) account, and accounts receivable and advances) and non-financial assets (prepaid expenses and tangible capital assets).

Financial assets: The total net financial assets amounted to $11,812 thousand ($12,362 thousand as at March 31, 2015). The decrease of $550 thousand is explained as follows:

  • The year-end balance of the gross financial assets was $12,970 thousand ($13,153 thousand as at March 31, 2015). The variance of $183 thousand is due to a decrease in the amount due from the CRF partly offset by an increase in accounts receivable and advances.
  • Accounts receivable from non-respendable revenues are not available to discharge liabilities. The corresponding amount of $1,158 thousand is therefore presented under financial assets held on behalf of Government as a reduction to the gross financial assets.

Non-financial assets: The year-end balance was $10,527 thousand ($7,757 thousand as at March 31, 2015). The increase of $2,770 thousand is due to an increase of $2,742 thousand in tangible capital assets and a $28 thousand increase in prepaid expenses. Tangible capital asset acquisitions of $3,908 thousand were made that were offset by amortization of $1,165 thousand and a write-down of $1 thousand. Leasehold improvements account for 39%, computer hardware and software account for 30%, and machinery and equipment account for 11% of CAS’ tangible capital assets, respectively.Together, these categories account for 80% of CAS’ tangible capital assets.

Statement of Operations and Departmental Net Financial Position

CAS’ net cost of operations before government funding and transfers was $101,938 thousand in 2015-16, an increase of $3,789 thousand (4%) compared to $98,149 thousand in 2014-15. These figures are net of expenses incurred and revenues earned on behalf of government. The increase in total expenses is mainly due to increases in accommodations, as well as professional and special services, which are explained further in the next section.

Expenses: CAS’ total expenses were $101,941 thousand in 2015-16 ($98,149 thousand in 2014‑15).

Salary and employee benefits: Salary and employee benefit expenses amounted to $53,679 thousand ($53,908 thousand in 2014-15). The $229 thousand (-0.4%) variance is due to decreases of $313 thousand in the provision for severance benefits and $218 thousand in employer contributions to employee benefit plans. These decreases were partly offset by increases of $244 thousand in salaries and wages and $58 thousand in employer contribution to the health and dental insurance plans (related party transaction). More than half of CAS’ total expenses consist of salaries and employee benefits.

Operating: Operating expenses totalled $48,262 thousand ($44,241 thousand in 2014-15). The $4,021 thousand (9%) variance is mainly attributable to increases of $1,909 thousand in professional and special services, $1,428 thousand in accommodations, $326 thousand in machinery and equipment, $235 thousand in materials and supplies, and $151 thousand in information. These increases were partly offset by a decrease of $382 thousand in the amortization of tangible capital assets. Other smaller variances resulted in a net increase of $354 thousand.

Expenses 

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Expenses

In 2015-16, salaries and employee benefit plan expenses were $53,679 thousand. Operating expenses were $48,262 thousand. Total expenses were $101,941 thousand.

In 2014-15, salaries and employee benefit plan expenses were $53,908 thousand. Operating expenses were $44,241 thousand. Total expenses were $98,149 thousand.

Revenues:The majority of CAS’ revenues are earned on behalf of Government. Such revenues are non-respendable, meaning that they cannot be used by CAS, and are deposited directly into the CRF. CAS earns a small amount of respendable revenue from the sale of Crown assets. CASgross revenues were $2,979 thousand ($2,597 thousand in 2014-15) and net revenues were $3 thousand (nil in 2014-15).

Gross Revenues

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Gross Revenues

In 2015-16, recovery of administration costs – Employment Insurance was $1,097 thousand. Filing fees revenues were $1,722 thousand. Fines revenues were $51 thousand. Other revenues were $109 thousand. Total gross revenues were $2,979 thousand.

In 2014-15, recovery of administration costs – Employment Insurance was $727 thousand. Filing fees revenues were $1,652 thousand. Fines revenues were $121 thousand. Other revenues were $97 thousand. Total gross revenues were $2,597 thousand.

In 2013-14, recovery of administration costs – Employment Insurance was $940 thousand. Filing fees revenues were $1,886 thousand. Fines revenues were $85 thousand. Other revenues were $107 thousand. Total gross revenues were $3,018 thousand.

DISCUSSION AND ANALYSIS

Risks and Uncertainties

Funding

The majority of non-personnel expenses incurred by CAS are contracted costs for services supporting the judicial process and court hearings. They include translation, court reporters, transcripts, and security services, and they are mostly driven by the number, type and duration of hearings conducted in any given year. These are non-discretionary and limit the organization's financial flexibility.

CAS has been facing a program integrity situation for many years, which has resulted from various ongoing pressures and has impacted CAS’ ability to deliver its core mandate while meeting legislative and policy requirements. Although it is an important priority for the courts and their users, CAS has been unable to procure and implement a modern court and registry management system to replace unreliable legacy systems and support the transition to fully electronic services. CAS also has a limited budget to respond to increases in the quantity and complexity of court cases, as well as increases in the number of self-representing litigants who require more assistance, which has impacted the resources required to support the judicial process as well as translation costs. Furthermore, external drivers that influence costs, such as inflation and government cost-saving measures, represent additional challenges.

Risk Management

To address the risks arising from its program integrity issues, CAS has implemented various strategies, including reorganizing and realigning services, reallocating resources, establishing priorities and regularly reassessing them, as well as seeking efficiencies wherever possible. Having assessed a number of different financial models, CAS has determined that the only remaining viable solution is to secure additional funding. CAS received some program integrity funding in Budget 2015 specifically for physical and IT security. Funding was also announced in Budget 2016 for investments in the IT infrastructure that supports the courts. CAS continues to work with central agencies to identify sources of funds to address outstanding risks.

Financial Analysis

The following analysis explains the main items appearing on the financial statements, as well as significant variances and financial trends.

Liabilities

Accounts payable and accrued liabilities: CAS’ accounts payable and accrued liabilities totalled $5,781 thousand as at March 31, 2016 ($5,157 thousand as at March 31, 2015). The variance of $624 thousand is due to increases of $619 thousand in accrued liabilities related to salaries and wages and $196 thousand in accounts payable to external parties, partly offset by a decrease of $191 thousand in accounts payable to other government departments and agencies.

Accounts payable and accrued liabilities 

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Accounts payable and accrued liabilities

In 2015-16, accounts payable to external parties were $1,961 thousand. Accrued liabilities were $3,369 thousand. Accounts payable to other government departments and agencies were $451 thousand.

In 2014-15, accounts payable to external parties were $1,765 thousand. Accrued liabilities were $2,750 thousand. Accounts payable to other government departments and agencies were $642 thousand.

Vacation pay and compensatory leave: CAS’ vacation pay and compensatory leave year-end balance was $1,949 thousand as at March 31, 2016 ($1,845 thousand as at March 31, 2015). The increase of $104 thousand is mainly due to an increase in vacation pay.

Employee future benefits: CAS’ employee future benefits balance was $2,712 thousand as at March 31, 2016 ($2,666 thousand as at March 31, 2015). This amount represents an allowance for severance benefits payable to employees. Beginning in 2011-12, significant changes were made to the severance pay program, whereby benefits for voluntary departures ceased for employee groups. 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. The severance percentage factor used in calculating the liability is provided by the Treasury Board Secretariat, which is derived from the actuarially determined liability for severance benefits for the Government as a whole that takes into account this curtailment and plan settlements to date. The rate decreased slightly in 2015-16 by 0.37%. The $46 thousand increase in the employee future benefits liability is the result of an increase in the number of employees included in the severance pay calculation by 35 full time equivalents.

Deposit accounts: CAS’ deposit accounts amounted to $7,046 thousand as at March 31, 2016 ($7,903 thousand as at March 31, 2015). CAS maintains two Specified Purpose Accounts (SPAs), one for deposits by litigants appearing before the Federal Court of Appeal or the Federal Court, and the other for those appearing before the Tax Court of Canada. These two accounts were established pursuant to Section 21.1 of the Financial Administration Act under Order in Council P.C. 1970 4/2 and Order in Council P.C. 1970-300, respectively. Pursuant to an order of the Court, amounts are held in trust and eventually released with accrued interest. Because payments into or out of the accounts are determined by the Courts, depending on the particular case, the balance is unpredictable and may vary significantly from year to year.

Deposit accounts

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Vacation pay and compensatory leave, Employee future benefits, and Deposit accounts

In 2015-16, vacation pay and compensatory leave was $1,949 thousand. Employee future benefits were $2,712 thousand. Deposit accounts were $7,046 thousand.

In 2014-15, vacation pay and compensatory leave was $1,845 thousand. Employee future benefits were $2,666 thousand. Deposit accounts were $7,903 thousand.

Assets

Financial Assets

Due from the Consolidated Revenue Fund: CAS’ due from the CRF year-end balance was $11,363 thousand as at March 31, 2016 ($12,058 thousand as at March 31, 2015). The decrease of $695 thousand is mainly due to an $846 thousand decrease in the deposit accounts and a $460 thousand increase in accounts receivable from other government departments, offset by a $619 thousand increase in accrued salaries and wages. This account represents the net amount of cash that CAS is entitled to withdraw from the CRF in order to discharge its liabilities without generating any additional charges against its authorities in the year of the withdrawal. This includes expenses incurred but not yet paid and amounts received by CAS that can be paid out in future years, offset by accounts receivable from other government departments and agencies.

Accounts receivable and advances: CAS’ accounts receivable and advances balance was $1,607 thousand as at March 31, 2016 ($1,095 thousand as at March 31, 2015). The key components of this balance are accounts receivable from other government departments and agencies, and accounts receivable from external parties, offset by the allowance for doubtful accounts.

  • Accounts receivable from other government departments and agencies: The year-end balance was $1,514 thousand ($1,006 thousand as at March 31, 2015). The increase of $508 thousand is largely due to a $369 thousand increase in the amount allocated to the recovery of administration costs – Employment Insurance (EI). Also, there was a $112 thousand increase in receivables related to salaries and a $42 thousand increase in recoverable amounts related to taxes (GST/HST/QST). Other minor variances resulted in a net decrease of $15 thousand.
  • Accounts receivable from external parties: The year-end balance was $87 thousand, consistent with the balance at March 31, 2015. It includes photocopy fees charged to litigants and members of the general public, as well as employees’ overpayments and other adjustments.
  • Allowance for doubtful accounts: The year-end balance was $1 thousand ($6 thousand as at March 31, 2015). Over the past several years, CAS has been diligently reviewing and pursing outstanding accounts receivable.

Financial assets held on behalf of Government: Accounts receivable from non-respendable revenues are presented under financial assets held on behalf of Government in reduction of the gross financial assets. The year-end balance was $1,158 thousand ($791 thousand as at March 31, 2015). The $367 thousand increase reflects a $369 thousand increase in the amount allocated to the recovery of administration costs – EI, offset by other minor variances resulting in a net decrease of $2 thousand.

Departmental Net Debt

The Departmental Net Debt (total liabilities less total net financial assets) is an indicator that provides a measure of the future authorities required to pay for past transactions and events. The year-end balance was $5,676 thousand ($5,209 thousand as at March 31, 2015).

Non-financial Assets

Tangible capital assets: CAS’ net book value of tangible capital assets was $10,347 thousand ($7,605 thousand as at March 31, 2015). The variance of $2,742 thousand represents acquisitions of $3,908 thousand, offset by amortization of $1,165 thousand and a vehicle write-down of $1 thousand.

CAS’ capital asset acquisitions of $3,908 thousand ($1,641 thousand in 2014-15) were largely driven by new projects related to physical and IT security. Tangible capital assets acquisitions were as follows:

  • IT hardware upgrades totalled $1,687 thousand;
  • Leasehold improvements and ongoing construction totalled $1,280 thousand;
  • Software upgrades and improvements totalled $547 thousand, including assets still under construction;
  • Machinery and equipment purchases totalled $147 thousand;
  • The purchase of furniture and fixtures totalled $187 thousand; and
  • The purchase of two new vehicles totalled $60 thousand.

Tangible capital assets

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Tangible capital asset acquisitions

In 2015-16, furniture and fixture acquisitions were $187 thousand. Vehicle acquisitions were $60 thousand. Machinery & equipment acquisitions were $147 thousand. Computer hardware acquisitions were $1,687 thousand. Computer software acquisitions were $251 thousand. Leasehold improvements acquisitions were $570 thousand. Assets under construction-computer software acquisitions were $296 thousand. Assets under construction-other acquisitions were $710 thousand.

In 2014-15, furniture and fixture acquisitions were $7 thousand. Vehicle acquisitions were $27 thousand. Machinery & equipment acquisitions were $350 thousand. Computer hardware acquisitions were $450 thousand. Computer software acquisitions were $24 thousand. Leasehold improvements acquisitions were $2 thousand. Assets under construction-computer software acquisitions were $533 thousand. Assets under construction-other acquisitions were $248 thousand.

*Note: The category “Assets under construction – Other” includes leasehold improvements, as well as security-related machinery and equipment that has not been put into service.

Expenses

CAS’ total expenses were $101,941 thousand in 2015-16 ($98,149 thousand in 2014-15). The increase of $3,792 thousand (4%) is comprised of increases of $1,909 thousand in professional and special services, $1,428 thousand in accommodations, $326 thousand in machinery and equipment, $235 thousand in materials and supplies, and $151 thousand in information, offset by a decrease of $382 thousand in amortization of tangible capital assets.  Other variances resulted in a net increase of $125 thousand. The largest categories of expense are: salaries and employee benefits (53% of total expenses in 2015-16, 55% in 2014-15); and accommodations (28% of total expenses in 2015-16, 28% in 2014-15). These two categories make up 81% of total expenses in 2015-16, compared to 83% in 2014-15.

Expenses

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Expenses

In 2015-16, salaries and employee benefits expenses were $53,679 thousand. Accommodation expenses were $28,667 thousand. Professional and special services expenses were $10,067 thousand. Transportation and telecommunications expenses were $2,549 thousand. Materials and supplies expenses were $2,326 thousand. Rentals expenses were $1,620 thousand. Amortization of tangible capital assets was $1,165 thousand. Machinery and equipment expenses were $911 thousand. Repair and maintenance expenses were $376 thousand. Information expenses were $443 thousand. Miscellaneous expenses were 138 thousand.

In 2014-15, salaries and employee benefits expenses were $53,908 thousand. Accommodation expenses were $27,239 thousand. Professional and special services expenses were $8,158 thousand. Transportation and telecommunications expenses were $2,504 thousand. Materials and supplies expenses were $2,091 thousand. Rentals expenses were $1,663 thousand. Amortization of tangible capital assets was $1,547 thousand. Machinery and equipment expenses were $585 thousand. Repair and maintenance expenses were $315 thousand. Information expenses were $292 thousand. Miscellaneous expenses were -$153 thousand.

Salaries and employee benefits: Salaries and employee benefits expense was $53,679 thousand in 2015-16 ($53,908 thousand in 2014-15). Salaries and employee benefits expense includes such costs as gross salaries and wages, overtime pay, retroactive salary adjustments, employee entitlements and allowances, severance pay, and pension and medical benefits. The $229 thousand (-0.4%) variance is due to decreases of $313 thousand in the provision for severance benefits and $218 thousand in employer contributions to employee benefit plans. These decreases were partly offset by increases of $244 thousand in salaries and wages and $58 thousand in employer contribution to the health and dental insurance plans (related party transaction).

Accommodations: Accommodations expense was $28,667 thousand in 2015-16 ($27,239 thousand in 2014-15). This amount represents the value of accommodation services, including rent, provided without charge by Public Services and Procurement Canada, a common service organization providing accommodation services to the government.

Professional and special services: Professional and special services expense $10,067 thousand in 2015-16 ($8,158 thousand in 2014-15). Professional and special services include translation services, protection services, court reporter and transcript services, and IT and telecommunication services. The increase of $1,909 thousand (23%) is largely driven by an increase of $1,458 in interpretation and translation services. There were also increases of $242 thousand in protection services and $226 thousand in other professional services, partly offset by a decrease of $252 thousand in informatics services. Other smaller variances resulted in a net increase of $235 thousand.

Transportation and telecommunications: Transportation and telecommunications expense was $2,549 thousand in 2015-16 ($2,504 thousand in 2014-15). The minor increase of $45 thousand (2%) is mainly driven by an increase in telecommunication services, specifically data communication.

Materials and supplies: Material and supplies expense was $2,326 thousand in 2015-16 ($2,091 thousand in 2014-15). Material and supplies expense includes legal books, publications and subscriptions (except electronic subscriptions), as well as stationery and supplies. The increase of $235 thousand (11%) is mainly due to an increase of $161 thousand in judicial books, publications and subscriptions, and an increase of $62 thousand in miscellaneous goods and products, including stationary and supplies. Other smaller variances resulted in a net increase of $12 thousand.

Rentals: Rentals expense was $1,620 thousand in 2015-16 ($1,663 thousand in 2014-15). The minor decrease of $43 thousand (-3%) is primarily due to a $46 thousand decrease in renewal fees for software licenses. Other minor variances results in a net increase of $3 thousand.

Amortization of tangible capital assets: Amortization expense was $1,165 thousand in 2015-16 ($1,547 thousand in 2014-15). Tangible capital assets are expected to yield benefits over several years. Consequently, their cost is amortized on a straight-line basis over the estimated useful life of each asset class. The variance of $382 thousand (-25%) is due to a decrease in amortization expense related to IT-hardware assets that were fully amortized by March 31, 2015. In addition, many capital assets acquired in 2015-16 were not put into service until the last quarter of the fiscal year. Also, there was a large increase of capital assets under construction for which amortization has not commenced.

Machinery and equipment: Machinery and equipment expense was $911 thousand in 2015-16 ($585 thousand in 2014-15). This includes purchases of assets costing less than $5 thousand, such as small computer parts, office equipment, furniture, and motor vehicle parts. The increase of $326 thousand (56%) is mainly due to an increase of $311 thousand in the acquisition of informatics equipment, including computers, and communication and network equipment. Other minor variances resulted in a net increase of $15 thousand.

Repairs and Maintenance: Repair and maintenance expense was $376 thousand in 2015-16 ($315 thousand in 2014-15). The increase of $61 thousand (19%) is due to an $83 thousand increase in repairs and maintenance to facilities, partly offset by a $22 thousand decrease in repairs to machinery and equipment.

Information: Information expense was $443 thousand in 2015-16 ($292 thousand in 2014-15). The $151 thousand increase (52%) is due to increases of $130 thousand in printing services, $20 thousand in advertising services, and $1 thousand in subscriptions. 

Miscellaneous and Expenses incurred on behalf of Government: Miscellaneous expense was $138 thousand in 2015-16 (-$153 thousand in 2014-15). The $291 thousand increase is due a $141 thousand increase in amortization of prepaid expenses, a $76 thousand decrease in rent recoveries, and a $63 thousand decrease in adjustments to payables at year-end. Other minor variances resulted in a net increase of $11 thousand. Expenses incurred on behalf of Government relate to bad debts on accounts receivable held on behalf of Government.

Revenues

CAS’ gross revenues were $2,979 thousand in 2015-16 ($2,597 thousand in 2014-15). CAS’ revenues may fluctuate widely from year-to-year and consist almost entirely of revenues earned on behalf of Government. Such revenues are non-respendable by CAS and are deposited directly into the CRF. In 2015-16, these non-respendable revenues totalled $2,976 thousand ($2,597 thousand in 2014-15).

CAS’ net revenues were $3 thousand in 2015-16 (nil in 2014-15). This consists of revenues from the disposal of Crown assets, which are respendable.

Filing fees: Filing fees revenue was $1,722 thousand in 2015-16 ($1,652 thousand in 2014-15). Filing fees are charged to register court documents pursuant to the legislation and Rules governing the Courts.

Recovery of administration costs – EI: Recovery of administration costs for EI was $1,097 thousand in 2015-16 ($727 thousand in 2014-15). At the end of each fiscal year, CAS determines the cost associated with the administration of EI cases for presentation by Employment and Social Development Canada (ESDC), the department responsible for the EI account. Accordingly, ESDC reports an expense in its financial statements and CAS reports an equivalent revenue item. This accounting exercise is intended to reflect the total cost of running the federal government's EI program and does not involve any transfer of authorities or funds.

Fines: Fines revenue was $51 thousand in 2015-16 ($121 thousand in 2014-15). As noted previously, these fines are imposed by the Courts. Consequently, the total amount of fines revenue may vary significantly from year to year and cannot be predicted.

Miscellaneous: Miscellaneous revenue was $109 thousand in 2015-16 ($97 thousand in 2014-15). Miscellaneous revenue is composed of photocopy revenue and other miscellaneous revenues.

Gross Revenues

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Gross Revenues

In 2015-16, filing fees revenues were $1,722 thousand. Recovery of administration costs - EI was $1,097 thousand. Fines revenues were $51 thousand. Other revenues were $109 thousand.

In 2014-15, filing fees revenues were $1,652 thousand. Recovery of administration costs - EI was $727 thousand. Fines revenues were $121 thousand. Other revenues were $97 thousand.

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