Financial statements (unaudited) of Royal Canadian Mounted Police for the year ended March 31, 2022

On this page

  1. List of acronyms and abbreviations
  2. List of tables
  3. Statement of management responsibility including internal control over financial reporting
  4. Statement of financial position (unaudited)
  5. Statement of operations and departmental net financial position (unaudited)
  6. Statement of change in departmental net debt (unaudited)
  7. Statement of cash flows (unaudited)
  8. Notes to the financial statements (unaudited) for the year ended March 31, 2022
    1. Authority and objectives
    2. Summary of significant accounting policies
    3. Parliamentary authorities
    4. Accounts payable and accrued liabilities
    5. RCMP Pension accounts
    6. Environmental liabilities
    7. Deferred revenue
    8. Lease obligation for tangible capital assets
    9. Employee future benefits
    10. Other liabilities
    11. Accounts receivable and advances
    12. Inventory
    13. Tangible capital assets
    14. Contractual obligations and contractual rights
    15. Contingent liabilities
    16. Related party transactions
    17. Segmented information

List of acronyms and abbreviations

RCMP
Royal Canadian Mounted Police

List of tables

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, 2022, and all information contained in these statements rests with the management of the Royal Canadian Mounted Police. These financial statements have been prepared by management using the Government of Canada'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 RCMP's financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in the RCMP's Departmental Results Report, is consistent with these financial statements.

Management is also responsible for maintaining an effective system of internal control over financial reporting 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 the RCMP and through conducting an annual risk-based assessment of the effectiveness of the system of internal control over financial reporting.

The system of internal control over financial reporting 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.

A risk-based assessment of the system of internal control over financial reporting for the year ended March 31, 2022 was completed in accordance with the Treasury Board Policy on Financial Management and the results and action plans are summarized in the annex.

The effectiveness and adequacy of the RCMP's system of internal control is reviewed by the work of internal audit staff, who conduct periodic audits of different areas of the RCMP's operations, and by the Departmental Audit Committee, which oversees management's responsibilities for maintaining adequate control systems and the quality of financial reporting, and which recommends the financial statements to the Commissioner.

The financial statements of the RCMP have not been audited.

Brenda Lucki
Commissioner

Jen O'Donoughue
Chief Financial Officer

Ottawa, Canada
August 25, 2022

Statement of financial position (unaudited)

Table 1 - Statement of financial position (unaudited) as at March 31, 2022 ($ thousands)
2022 2021
Liabilities
Accounts payable and accrued liabilities (Note 4) 691,758 549,223
Vacation pay and compensatory leave 348,999 328,585
RCMP Pension accounts (Note 5) 157,079 38,278
Environmental liabilities (Note 6) 9,483 10,807
Deferred revenue (Note 7) 76,160 68,497
Lease obligation for tangible capital assets (Note 8) 10,812 11,401
Employee future benefits (Note 9c) 139,327 137,239
Other liabilities (Note 10) 11,893 13,048
Total gross liabilities 1,445,511 1,157,078
Liabilities held on behalf of Government
Deferred revenue (Note 7) (6,511) (3,944)
Total liabilities held on behalf of Government (6,511) (3,944)
Total net liabilities 1,439,000 1,153,134
Financial assets
Due from Consolidated Revenue Fund 623,585 343,086
Accounts receivable and advances (Note 11) 1,434,904 931,230
Total gross financial assets 2,058,489 1,274,316
Financial assets held on behalf of Government
Accounts receivable and advances (Note 11) (756,794) (380,437)
Total financial assets held on behalf of Government (756,794) (380,437)
Total net financial assets 1,301,695 893,879
Departmental net debt 137,305 259,255
Non-financial assets
Prepaid expenses 230 -
Inventory (Note 12) 77,549 82,211
Tangible capital assets (Note 13) 1,961,974 1,893,276
Total non-financial assets 2,039,753 1,975,487
Departmental net financial position 1,902,448 1,716,232

Contractual obligations and contractual rights (Note 14)

Contingent liabilities (Note 15)

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

Statement of operations and departmental net financial position (unaudited)

Table 2 - Statement of operations and departmental net financial position (unaudited) for the year ended March 31, 2022 ($ thousands)
2022 planned results 2022 2021
Expenses
Contract and Indigenous Policing 3,384,707 4,786,337 3,598,505
Federal Policing 960,665 1,316,814 965,102
National Police Services 566,373 697,463 626,712
Internal Services 526,629 871,056 613,388
Expenses incurred on behalf of Government (38) (271) (1,453)
Total expenses 5,438,336 7,671,399 5,802,254
Revenues
Policing services 2,425,706 3,189,080 2,472,826
Firearms licence fees 37,545 30,596 28,277
Other revenues 36,543 36,277 33,028
Revenues earned on behalf of Government (823,463) (1,332,381) (849,237)
Total revenues 1,676,331 1,923,572 1,684,894
Net cost of operations before government funding and transfers 3,762,005 5,747,827 4,117,360
Government funding and transfers
Net cash provided by Government of Canada 5,161,956 3,884,001
Change in due from Consolidated Revenue Fund 280,499 16,288
Services provided without charge by other government departments (Note 16) 491,588 373,924
Net (results) cost of operations after government funding and transfers (186,216) (156,853)
Departmental net financial position - beginning of year 1,716,232 1,559,379
Departmental net financial position - end of year 1,902,448 1,716,232

Segmented information (Note 17)

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

Statement of change in departmental net debt (unaudited)

Table 3 - Statement of change in departmental net debt (unaudited) for the year ended March 31, 2022 ($ thousands)
2022 2021
Net (results) cost of operations after government funding and transfers (186,216) (156,853)
Change due to tangible capital assets
Acquisition of tangible capital assets 238,012 249,419
Amortization of tangible capital assets (163,681) (151,812)
Proceeds from disposal of tangible capital assets (2,784) (9,516)
Net (loss) gain on disposal of tangible capital assets including adjustments (2,849) 3,274
Total change due to tangible capital assets 68,698 91,365
Change due to prepaid expenses 230 -
Change due to inventory (4,662) 20,799
Net (decrease) increase in departmental net debt (121,950) (44,689)
Departmental net debt - beginning of year 259,255 303,944
Departmental net debt - end of year 137,305 259,255

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

Statement of cash flows (unaudited)

Table 4 - Statement of cash flows (unaudited) for the year ended March 31, 2022 ($ thousands)
2022 2021
Operating activities
Net cost of operations before government funding and transfers 5,747,827 4,117,360
Non-cash items:
Amortization of tangible capital assets (163,681) (151,812)
Net (loss) gain on disposal of tangible capital assets including adjustments (2,849) 3,274
Services provided without charge by other government departments (Note 16) (491,588) (373,924)
Adjustments to tangible capital assets - 109
Variations in Statement of Financial Position:
Increase (decrease) in accounts receivable and advances 127,317 15,534
Increase (decrease) in prepaid expenses 230 -
(Decrease) increase in inventory (4,662) 20,799
(Increase) decrease in accounts payable and accrued liabilities (142,535) 87,456
(Increase) decrease in vacation pay and compensatory leave (20,414) (62,693)
(Increase) decrease in RCMP Pension accounts (118,801) (14,450)
Decrease (increase) in environmental liabilities 1,324 453
(Increase) decrease in deferred revenue (5,096) (4,123)
(Increase) decrease in employee future benefits (2,088) 3,649
Decrease (increase) in other liabilities 1,155 1,736
Cash used in operating activities 4,926,139 3,643,368
Capital investing activities
Acquisition of tangible capital assets (excluding assets under capital lease) 238,012 249,310
Proceeds from disposal of tangible capital assets (2,784) (9,516)
Cash used in capital investing activities 235,228 239,794
Financing activities
Lease payments for tangible capital assets 589 839
Cash used in financing activities 589 839
Net cash provided by Government of Canada 5,161,956 3,884,001

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

Notes to the financial statements (unaudited) for the year ended March 31, 2022

1. Authority and objectives

The Royal Canadian Mounted Police is Canada's national police force and an agency of the Department of Public Safety and Emergency Preparedness.

The RCMP's mandate, as outlined in section 18 of the Royal Canadian Mounted Police Act, is multi-faceted. It includes: preventing and investigating crime; maintaining peace and order; enforcing laws; contributing to national security; ensuring the safety of state officials, visiting dignitaries and foreign missions; and providing vital operational support services to other police and law enforcement agencies within Canada and abroad. The core business of the RCMP is currently organized into the following four core responsibilities:

a. Contract and Indigenous Policing

Contract policing is provided through Police Service Agreements which are negotiated between the federal government and provinces, territories, and municipalities. The RCMP currently provides contract policing services to all provinces (except Ontario and Québec), the three territories, and more than 150 municipalities across Canada. The RCMP also provides professional and dedicated service to First Nations and Inuit communities under the terms of the First Nations Policing Program. Contract policing services include the general administration of justice, the preservation of peace, prevention of crime, and fulfilment of all duties as outlined under the laws of Canada or the laws of respective provinces and territories.

b. Federal Policing

Federal Policing addresses the most serious and complex criminal threats to the safety and security of Canadians and Canadian interests including democratic institutions, economic integrity, and physical and cyber infrastructure. Through Federal Policing, the RCMP prevents, detects, and investigates national security, cybercrime, and transnational and serious organized crime, including financial crime. In addition, it enforces federal statutes, conducts international policing activities, and upholds Canada's border integrity and the security of significant government-led events, designated officials and dignitaries.

c. National Police Services

Through National Police Services, the RCMP provides specialized and technical services to all Canadian law enforcement agencies, including: advanced training; national criminal data repositories; firearms regulation and licensing; and investigative tools and services in a variety of fields such as forensics, identification, firearms, and online child exploitation. Internally, the RCMP provides a diverse range of technical services to advance operations and investigations, such as the collection of digital evidence and cybercrime intelligence, the delivery of policing information technology tools, and the implementation of departmental and personnel security standards.

d. Internal Services

Internal Services are those groups of related activities and resources that the federal government considers to be in support of Programs and/or required to meet corporate obligations of an organization. Internal Services refers to the 10 distinct activities and resources that support Program delivery in the organization, regardless of the Internal Services delivery model in a department. These services are: Management and Oversight Services; Communications Services; Legal Services; Human Resources Management Services; Financial Management Services; Information Management Services; Information Technology Services; Real Property Management Services; Materiel Management Services; and Acquisition Management Services.

2. Summary of significant accounting policies

These financial statements are prepared using the RCMP'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 RCMP is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the RCMP does 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" sections of the Statement of Operations and Departmental Net Financial Position are the amounts reported in the Future Oriented Statement of Operations included in the 2021-2022 Departmental Plan. Planned results are not presented in the "Government funding and transfers" section of the Statement of Operations and Departmental Net Financial Position and in the Statement of Change in Departmental Net Debt because these amounts were not included in the 2021-2022 Departmental Plan.

b. Net cash provided by Government

The RCMP operates within the Consolidated Revenue Fund, which is administered by the Receiver General for Canada. All cash received by the RCMP is deposited to the Consolidated Revenue Fund, and all cash disbursements made by the RCMP are paid from the Consolidated Revenue Fund. 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 Consolidated Revenue Fund

Amounts due from or to the Consolidated Revenue Fund are the result of timing differences at year-end between when a transaction affects authorities and when it is processed through the Consolidated Revenue Fund. Amounts due from the Consolidated Revenue Fund represent the net amount of cash that the RCMP is entitled to draw from the Consolidated Revenue Fund without further authorities to discharge its liabilities.

d. Revenues

Revenues from regulatory fees are recognized based on the services provided in the year.

Funds received from external parties for specified purposes are recorded upon receipt as deferred revenue. Revenues are then recognized in the period in which the related expenses are incurred.

Deferred revenue consists of amounts received in advance of the delivery of goods and rendering of services that will be recognized as revenue in a subsequent fiscal year as it is earned.

Other revenues are recognized in the period the event giving rise to the revenues occurred.

Revenues that are non-respendable are not available to discharge the RCMP's liabilities. While the Commissioner is expected to maintain accounting control, she 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 as a reduction of the entity's gross revenues.

e. Expenses

Transfer payments are recorded as an expense in the year the transfer is authorized and all eligibility criteria have been met by the recipient.

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 carrying value.

f. Employee future benefits

  1. Pension benefits for Public Service employees: Eligible employees participate in the Public Service Pension Plan (the "Plan"), a multiemployer pension plan administered by the Government. The RCMP's contributions to the Plan are charged to expenses in the year incurred and represent the total departmental obligation to the Plan. The RCMP'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.
  2. Pension benefits for RCMP members: Members of the RCMP participate in a defined benefit pension plan (the "RCMP Plan") under the Royal Canadian Mounted Police Superannuation Act, which is sponsored by the Government of Canada. The Minister of Public Safety and Emergency Preparedness is the Minister responsible for the Royal Canadian Mounted Police Superannuation Act. The RCMP is responsible for the management of the RCMP Plan, while Public Services and Procurement Canada (PSPC) provides the day-to-day administration of the RCMP Plan. The Office of the Chief Actuary makes periodic actuarial valuations of the RCMP Plan. The RCMP Pension Accounts are the responsibility of the Government and are presented in the Consolidated Financial Statements of the Government of Canada. The RCMP's annual contributions toward the cost of current and prior service are charged to salaries and employee benefits expense in the year incurred. In addition to its regular contributions, current legislation also requires the RCMP to make contributions for actuarial deficiencies in the RCMP Plan. These contributions are expensed in the year they are credited to the RCMP Plan. This accounting treatment corresponds to the funding provided to departments through Parliamentary authorities.
  3. Severance benefits: The accumulation of severance benefits for voluntary departures ceased for applicable employee groups. The remaining obligation for employees who did not withdraw benefits 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. Non-financial assets

The costs of acquiring land, buildings, equipment and other capital property are capitalized as tangible capital assets and, except for land, are amortized to expense over the estimated useful lives of the assets, as described in Note 13. All tangible capital assets and leasehold improvements having an initial cost of $10,000 or more are recorded at their acquisition cost. Tangible capital assets do not include immovable assets located on reserves as defined in the Indian Act, works of art, museum collections and Crown land to which no acquisition cost is attributable or intangible assets.

Inventories are valued at cost and are comprised of uniforms and personal equipment, firearms and ammunition, spare parts and supplies held for future program delivery and are not primarily intended for resale. Inventories that no longer have service potential are valued at the lower of cost or net realizable value.

i. Contingent liabilities

Contingent liabilities are potential liabilities which may become actual liabilities when one or more future events occur or fail to occur. If the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, a provision is accrued and an expense recorded to other expenses. If the likelihood is not determinable or an amount cannot be reasonably estimated, the contingency is disclosed in Note 15.

j. Contingent assets

Contingent assets are possible assets which may become actual assets when one or more future events occur or fail to occur. If the future event is likely to occur or fail to occur, the contingent asset is disclosed in Note 15.

k. Environmental liabilities

An environmental liability for the remediation of contaminated sites is recognized when all of the following criteria are satisfied: an environmental standard exists, contamination exceeds the environmental standard, the RCMP is directly responsible or accepts responsibility, it is expected that future economic benefits will be given up and a reasonable estimate of the amount can be made. The liability reflects the RCMP's best estimate of the amount required to remediate the sites to the current minimum standard for its use prior to contamination. When the future cash flows required to settle or otherwise extinguish a liability are estimable, predictable and are expected to occur over extended future periods, a present value technique is used. The discount rate used reflects the Government's cost of borrowing, associated with the estimated number of years to complete remediation.

The recorded liabilities are adjusted each year, for present value adjustments, inflation, new obligations, changes in management estimates and actual costs incurred.

If the likelihood of the RCMP's responsibility is not determinable, a contingent liability is disclosed in Note 15.

l. Measurement uncertainty

The preparation of these financial statements requires management to make estimates and assumptions that affect the reported and disclosed amounts of assets, liabilities, revenues and expenses reported in the financial statements and accompanying notes as at March 31, 2022. The estimates are based on facts and circumstances, historical experience, general economic conditions and reflect the RCMP's best estimate of the related amount at the end of the reporting period. The most significant items where estimates are used are contingent liabilities, environmental liabilities, the liability for employee future benefits, allowance for vacation pay and compensatory leave, deferred revenue for Contract Policing arrangements on tangible capital assets, accrued salaries and wages at year-end, accrued revenues for Contract Policing 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.

m. Related party transactions

Related party transactions, other than inter-entity transactions, are recorded at the exchange amount. Inter-entity transactions are transactions between commonly controlled entities.

Inter-entity transactions, other than restructuring transactions, are recorded on a gross basis and are measured at the carrying amount, except for the following:

  1. Services provided on a recovery basis are recognized as revenues and expenses on a gross basis and measured at the exchange amount.
  2. Certain services received on a without charge basis are recorded for departmental financial statement purposes at the carrying amount.

3. Parliamentary authorities

The RCMP 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 RCMP 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

Table 5 - Reconciliation of net cost of operations to current year authorities used ($ thousands)
2022 2021
Net cost of operations before government funding and transfers 5,747,827 4,117,360
Adjustments for items affecting net cost of operations but not affecting authorities:
Amortization of tangible capital assets (163,681) (151,812)
Net loss on disposal and write-off of tangible capital assets (excluding adjustments) (3,184) -
Services provided without charge by other government departments (491,588) (373,924)
Increase (decrease) in vacation pay and compensatory leave (20,414) (62,693)
Increase (decrease) in employee future benefits (2,088) 3,649
Increase (decrease) in accrued liabilities (97,162) 67,303
Decrease (increase) in environmental liabilities 1,324 453
Bad debt expense (119) (2,600)
Post-capitalization of capital assets 265 273
Refund of prior years' expenditures 2,690 2,790
Refund of program expenditures 343 1,242
Uncollected respendable revenue 114,550 (50,045)
Total items affecting net cost of operations but not affecting authorities (659,064) (565,364)
Adjustments for items not affecting net cost of operations but affecting authorities:
Acquisition of tangible capital assets (excluding assets under capital lease) 238,012 249,310
Lease payments for tangible capital assets 589 839
Salary overpayments 3,480 4,398
Increase (decrease) in prepaid expenses 230 -
Decrease (increase) in inventory (4,662) 20,799
Advances to employees 14 10
Other - 13
Total items not affecting net cost of operations but affecting authorities 237,663 275,369
Current year authorities used 5,326,426 3,827,365

b. Authorities provided and used

Table 6 - Authorities provided and used ($ thousands)
2022 2021
Authorities provided:
Vote 1 - Operating Expenditures 4,108,910 2,843,147
Vote 5 - Capital Expenditures 375,345 305,680
Vote 10 - Grants and Contributions 519,740 398,439
Statutory Amounts 653,119 478,215
Total Authorities provided 5,657,114 4,025,481
Less:
Authorities available for future years (227) (6,257)
Lapsed: Operating (153,795) (120,143)
Lapsed: Capital (139,479) (60,443)
Lapsed: Grants and Contributions (37,180) (11,273)
Lapsed: Statutory (7) -
Current year authorities used 5,326,426 3,827,365

4. Accounts payable and accrued liabilities

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

Table 7 - Accounts payable and accrued liabilities ($ thousands)
2022 2021
Accounts payable - Other government departments and agencies 44,717 81,884
Accounts payable - External parties 350,260 318,536
Total accounts payable 394,977 400,420
Accrued liabilities 296,781 148,803
Total accounts payable and accrued liabilities 691,758 549,223

5. RCMP Pension accounts

The RCMP maintains accounts to record the transactions pertaining to the Royal Canadian Mounted Police Pension Plan (the "RCMP Plan"), which comprises the RCMP Superannuation Account, the RCMP Pension Fund Account and the Retirement Compensation Arrangement Account. Details of the RCMP Plan can be found in the RCMP Pension Plan Annual Report and in the Public Accounts of Canada.

a. RCMP Superannuation account

Until April 1, 2000, separate market-invested funds were not set aside to provide for payment of pension benefits. Instead, transactions relating to this plan were recorded in a RCMP Superannuation Account created by legislation in the Accounts of the Government of Canada.

The RCMP Superannuation Account is established in the Accounts of Canada pursuant to the Royal Canadian Mounted Police Superannuation Act. The Royal Canadian Mounted Police Superannuation Act requires that the RCMP Superannuation Account record transactions such as contributions, benefits paid and transfers that pertain to pre-April 1, 2000 service, and that the RCMP Superannuation Account be credited with interest. The Royal Canadian Mounted Police Superannuation Regulations require that the interest be credited quarterly at rates calculated as though the amounts recorded in the RCMP Superannuation Account were invested quarterly in a notional portfolio of Government of Canada 20-year bonds held to maturity.

The balances and transactions in the RCMP Superannuation Account are not included in the RCMP's Statement of Financial Position as they are the responsibility of the Government of Canada and are presented in the Consolidated Financial Statements of the Government of Canada. They are presented here for information only.

Table 8 - RCMP Superannuation account ($ thousands)
2022 2021
RCMP Superannuation Account
Opening balance 13,352,626 13,620,704
Funds received and other credits 436,490 461,917
Payments and other charges (737,161) (729,995)
Closing balance of the RCMP Superannuation Account 13,051,955 13,352,626

b. RCMP Pension Fund account

Pursuant to the Royal Canadian Mounted Police Superannuation Act as amended by the Public Sector Pension Investment Board Act, transactions relating to service subsequent to March 31, 2000, are recorded in the RCMP Pension Fund, where the excess of contributions over benefits and administration costs is invested in capital markets by the Public Sector Pension Investment Board. Public Sector Pension Investment Board is a separate Crown Corporation that commenced operations on April 1, 2000. The statutory objectives of Public Sector Pension Investment Board are to manage the funds transferred to it in the best interests of the contributors and beneficiaries and to maximize investment returns without undue risk of loss having regard to the funding requirements of the RCMP Pension Fund.

The net amount of contributions less benefits and other payments is regularly transferred to Public Sector Pension Investment Board for investment in capital markets. As at March 31, 2022, the balance in the RCMP Pension Fund Account represents amounts to net contributions in transit awaiting imminent transfer to Public Sector Pension Investment Board.

c. Retirement Compensation Arrangement Account

The Retirement Compensation Arrangement Account records transactions for pension benefits that are provided in excess of those permitted under the Income Tax Act. The Retirement Compensation Arrangement is registered with Canada Revenue Agency and a transfer is made annually between the Retirement Compensation Arrangement Account and the Canada Revenue Agency to either remit a 50% refundable tax in respect of the net contributions and interest credits or to be credited a reimbursement based on the net benefit payments. As at March 31, 2022 the total refundable tax transferred amounts to $35.5 million ($35.6 million in 2021).

The following table provides details of the RCMP Plan accounts:

Table 9 - RCMP Pension Fund account and retirement Compensation Arrangement Account ($ thousands)
2022 2021
RCMP Pension Fund Account
Opening balance 2,765 (11,550)
Funds received and other credits 742,828 504,960
Payments and other charges (397,725) (350,550)
Transfer to the Public Sector Pension Investment Board (226,150) (140,095)
Closing balance 121,718 2,765
Retirement Compensation Arrangement Account
Opening balance 35,513 35,378
Funds received and other credits 1,595 1,932
Payments and other charges (1,747) (1,797)
Closing balance 35,361 35,513
Total closing balance of the RCMP Pension Fund Account
and the Retirement Compensation Arrangement Account
157,079 38,278

6. Environmental liabilities

The Government's "Federal Approach to Contaminated Sites" sets out a framework for the management of contaminated sites using a risk-based approach. Under this approach the Government has inventoried the contaminated sites identified on federal lands, allowing them to be classified, managed and recorded in a consistent manner. This systematic approach aids in identification of the high risk sites in order to allocate limited resources to those sites which pose the highest risk to human health and the environment.

The RCMP has identified approximately 166 sites ($175 sites in 2021) where contamination may exist and assessment, remediation and monitoring may be required. Of these, the RCMP has identified 15 sites ($17 sites in 2021) where action is required and for which a gross liability of $6.6 million ($7.2 million in 2021) has been recorded. This liability estimate has been determined based on site assessments performed by environmental experts.

In addition, a statistical model based upon a projection of the number of sites that will proceed to remediation and upon which current and historical costs are applied is used to estimate the liability for a group of unassessed sites. As a result, there are approximately 137 unassessed sites ($144 sites in 2021) where a liability estimate of $2.9 million ($3.6 million in 2021) has been recorded using this model.

These two estimates combined, totalling $9.5 million ($10.8 million in 2021) represents management's best estimate of the costs required to remediate sites to the current minimum standard for its use prior to contamination, based on information available at the financial statement date.

For the remaining 14 sites ($14 sites in 2021), no liability for remediation has been recognized. Some of these sites are at various stages of testing and evaluation and if remediation is required, liabilities will be reported as soon as a reasonable estimate can be determined. For other sites, the RCMP does not expect to give up any future economic benefits (there is likely no significant environmental impact or human health threats). These sites will be re-examined and a liability for remediation will be recognized if future economic benefits will be given up.

The following table presents the total estimated amounts of these liabilities by nature and source, the associated expected recoveries and the total undiscounted future expenditures as at March 31, 2022 and March 31, 2021. When the liability estimate is based on a future cash requirement, the amount is adjusted for inflation using a forecast Consumer Price Index rate of 2.0% ($2.0% in 2021). Inflation is included in the undiscounted amount. The Government of Canada's cost of borrowing by reference to the actual zero-coupon yield curve for Government of Canada bonds has been used to discount the estimated future expenditures. The March 2022 rates range from 1.88% for 1 year term to 2.35% for a 30 or greater year term. The March 2021 rates range from 0.16% for 1 year term to 2.01% for a 30 or greater year term.

Table 10 - Remediation of contaminated sites ($ thousands)
Nature and source Total number of sites 2022 Number of sites with a liability 2022 Estimated liability 2022 Estimated total undiscounted liability 2022 Total number of sites 2021 Number of sites with a liability 2021 Estimated liability 2021 Estimated total undiscounted liability 2021
Fuel Related Practices table 10 note 1 26 13 6,537 9,074 28 15 7,190 9,161
Engineering Assets/Air
and Land Transportation table 10 note 2
2 1 127 127 2 1 127 127
Office/Commercial/
Industrial Operations table 10 note 3
134 31 2,218 2,228 140 32 2,180 2,188
Other table 10 note 4 4 2 601 601 5 3 1,310 1,311
Total 166 47 9,483 12,030 175 51 10,807 12,787
Table 10 notes
Table 10 note 1

Contamination primarily associated with fuel storage and handling. E.g., accidental spills related to fuel storage tanks or former fuel handling practices, e.g. petroleum hydrocarbons, polyaromatic hydrocarbons and benzene, toluene, ethylbenzene and xylenes.

Return to table 10 note 1 referrer

Table 10 note 2

Contamination associated with the operations of engineered assets such as airports, railways and roads where activities such as fuel storage/handling, waste sites, firefighting training facilities and chemical storage areas resulted in former of accidental contamination, e.g. metals, petroleum hydrocarbons, polyaromatic hydrocarbons, benzene, toluene, ethylbenzene and xylenes and other organic contaminants. Sites often have multiple sources of contamination.

Return to table 10 note 2 referrer

Table 10 note 3

Contamination associated with the operations of the office/commercial/industrial facilities where activities such as fuel storage/handling, waste sites and use of metal-based paint resulted in former or accidental contamination, e.g. metals, petroleum hydrocarbons, polyaromatic hydrocarbons, benzene, toluene, ethylbenzene and xylenes, etc. Sites often have multiple sources of contamination.

Return to table 10 note 3 referrer

Table 10 note 4

Contamination from other sources e.g. use of pesticides, herbicides, fertilizers at agricultural sites, use of polychlorinated biphenyls, firefighting training areas, firing ranges and training facilities, etc.

Return to table 10 note 4 referrer

Also during the year 17 sites ($8 sites in 2021) were closed as they were either remediated or assessed to confirm that they no longer meet all the criteria required to record a liability for contaminated sites.

The RCMP's ongoing efforts to assess contaminated sites may result in additional environmental liabilities.

7. Deferred revenue

Deferred revenue represents the balance at year-end of unearned revenues stemming from amounts received from external parties that are restricted in order to fund the expenditures related to specific programs and stemming from amounts received for fees prior to services being performed. Revenue is recognized in the period in which these expenditures are incurred or in which the service is performed.

Deferred revenue consists of three categories: deferred revenue for contract policing arrangements on tangible capital assets, deferred revenue for donations and bequests and deferred revenue for firearms licence fees.

a. Contract policing arrangements on tangible capital assets

Deferred revenue for contract policing agreements (effective April 1, 2012 to March 31, 2032) on tangible capital assets represents the net balance of revenue received in advance of the construction, purchase and maintenance of buildings and works pursuant to the contract policing arrangements accommodations program. The revenue is recognized as costs for the construction, purchase and maintenance of buildings are incurred.

b. Donations and bequests

Deferred revenue for donations and bequests represents the balance of contributions received for various specified purposes. The revenue is recognized in the period in which the related expenses are incurred.

c. Firearms licence fees

Deferred revenue for firearms licence fees represents the firearms application fees received from clients where the application processing has not reached a sufficient stage to warrant recognizing revenue. When the application reaches a stage where the eligibility of the applicant has been assessed and the firearms licence has been issued, the fees are recognized as revenue.

The following table provides details of deferred revenue:

Table 11 - Deferred revenue ($ thousands)
2022 2021
Contract policing arrangements on tangible capital assets
Opening balance 63,750 59,785
Revenue received in advance of construction, purchase and maintenance of buildings and works 59,348 51,813
Revenue recognized (54,232) (47,848)
Gross closing balance 68,866 63,750
Donations and bequests
Opening balance 803 645
Contributions received - 159
Revenue recognized (20) (1)
Gross closing balance 783 803
Firearms licence fees
Opening balance 3,944 3,590
Firearms application fees received 32,308 28,207
Revenue recognized (29,741) (27,853)
Gross closing balance 6,511 3,944
Total
Opening balance 68,497 64,020
Amounts received 91,656 80,179
Revenue recognized (83,993) (75,702)
Gross closing balance 76,160 68,497
Deferred revenue held on behalf of Government (6,511) (3,944)
Net closing balance 69,649 64,553

8. Lease obligation for tangible capital assets

The RCMP has entered into agreements to lease certain buildings under capital leases with a cost of $16.3 million and accumulated amortization of $8.1 million as at March 31, 2022 ($16.3 million and $7.4 million respectively as at March 31, 2021). The obligations related to the upcoming years include the following:

Table 12 - Lease obligation for tangible capital assets ($ thousands)
2022
2023 1,206
2024 1,206
2025 1,206
2026 1,206
2027 1,206
2028 and subsequent 8,946
Total future minimum lease payments 14,976
Less: imputed interest (5.54%) 4,164
Balance of obligations under leased tangible capital assets 10,812

9. Employee future benefits

a. Pension benefits (Public Service employees)

The RCMP's public service 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 RCMP contribute to the cost of the Plan. Due to the amendment of the Public Service Superannuation Act following the implementation of provisions related to the 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 2022 expense amounts to $65.3 million ($67.7 million in 2021). For Group 1 members, the expense represents approximately 1.01 times ($1.01 times in 2021) the employee contributions and, for Group 2 members, approximately 1.00 times ($1.00 times in 2021) the employee contributions.

The RCMP's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the Consolidated Financial Statements of the Government of Canada, as the Plan's sponsor.

b. Pension benefits (RCMP Members)

The Government of Canada sponsors a variety of employee future benefits such as pension plans and disability benefits, which cover members of the RCMP. The RCMP is responsible for the overall management of the RCMP Plan. Under the terms of a Service Level Agreement, Public Services and Procurement Canada provides the day-to-day administration of the RCMP Plan, including determining eligibility for benefits and calculating and paying benefits.

Both the members and the RCMP contribute to the cost of the RCMP Plan. The 2022 expense amounts to $401.4 million ($265.7 million in 2021). The $405.2 million of government contribution represents approximately 1.23 times the contributions by members ($1.22 in 2021). The actuarial liability and actuarial surpluses or deficiencies are recognized in the Consolidated Financial Statements of the Government of Canada, as the RCMP Plan's sponsor.

The actuarial liability and related disclosures for these future benefits are presented in the Consolidated Financial Statements of the Government of Canada. This differs from the accounting and disclosures of future benefits for the RCMP presented in these financial statements whereby pension expense corresponds to the RCMP's annual contributions toward the cost of current service.

c. Severance benefits

Severance benefits provided to the RCMP'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, 2022, 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:

Table 13 - Severance benefits ($ thousands)
2022 2021
Public Service employees
Accrued benefit obligation - beginning of year 21,900 22,157
Expense for the year (1,932) 1,778
Benefits paid during the year (1,556) (2,035)
Accrued benefit obligation - end of year 18,412 21,900
RCMP members
Accrued benefit obligation - beginning of year 115,339 118,731
Expense for the year 20,292 5,909
Benefits paid during the year (14,716) (9,301)
Accrued benefit obligation - end of year 120,915 115,339
Total
Accrued benefit obligation - beginning of year 137,239 140,888
Expense for the year 18,360 7,687
Benefits paid during the year (16,272) (11,336)
Accrued benefit obligation - end of year 139,327 137,239

10. Other liabilities

Benefit Trust Fund:This account was established by section 23 of the Royal Canadian Mounted Police Act, to record funds received by personnel of the RCMP, in connection with the performance of duties, over and above their pay and allowances, including forfeitures of pay. The money paid to the Benefit Trust Fund is used for the benefit of RCMP members, former members and their dependants; use of the funds is governed by the Royal Canadian Mounted Police Regulations, 2014.

RCMP (Dependants) Pension Fund: This fund, which pertains to Part IV of the Royal Canadian Mounted Police Pension Continuation Act, provides pension benefits to certain widows and other dependants of Constables of the RCMP, who purchased pension benefits between October 1, 1934 and March 1, 1949. There are no longer any active members amongst the contributors.

The following table presents details of the other liabilities:

Table 14 - Other liabilities ($ thousands)
2022 2021
Benefit Trust Fund
Opening balance 2,609 2,470
Funds received and other credits 214 265
Payments and other charges (98) (126)
Closing balance 2,725 2,609
RCMP (Dependants) Pension Fund
Opening balance 8,761 10,906
Funds received and other credits 272 336
Payments and other charges (1,537) (2,481)
Closing balance 7,496 8,761
Other liabilities
Opening balance 1,678 1,408
Funds received and other credits 299 378
Payments and other charges (305) (108)
Closing balance 1,672 1,678
Total Other liabilities 11,893 13,048

11. Accounts receivable and advances

The following table presents details of the RCMP's accounts receivable and advances balances:

Table 15 - Accounts receivable and advances ($ thousands)
2022 2021
Receivables - Other government departments and agencies 23,804 141,184
Receivables - External parties 1,396,483 773,580
Employee advances 18,712 20,196
Subtotal 1,438,999 934,960
Allowance for doubtful accounts on receivables from external parties (4,095) (3,730)
Gross accounts receivable 1,434,904 931,230
Accounts receivable held on behalf of Government (756,794) (380,437)
Net accounts receivable 678,110 550,793

12. Inventory

Table 16 - Inventory ($ thousands)
2022 2021
Uniforms and personal equipment 38,998 38,940
Firearms and ammunition 24,933 29,068
Aircraft, ship and road motor vehicle parts 6,264 6,090
Other 7,354 8,113
Total inventory 77,549 82,211

The cost of consumed inventory recognized as an expense in the Statement of Operations and Departmental Net Financial Position is $33.2 million in 2022 ($31.2 million in 2021).

13. Tangible capital assets

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

Table 17 - Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset
Asset class Amortization period
Buildings 20 to 30 years
Works and infrastructure 20 years
Machinery and equipment 5 to 15 years
Computer hardware 4 to 7 years
Computer software 3 to 7 years
Vehicles 8 to 15 years
Leasehold improvements Lesser of the useful life of the improvement or the lease term
Assets under capital leases Over the lease term

Assets under construction are recorded in the applicable asset class in the year they are put into service and are not amortized until they are put into service.

Table 18 - Cost ($ thousands)
Capital asset class Opening balance Acquisitions Adjustments table 18 note 1 Disposals and write-offs Closing balance
Land 67,549 - 1,859 481 68,927
Buildings 1,504,452 - 52,829 5,044 1,552,237
Works and infrastructure 150,367 - 5,629 47 155,949
Machinery and equipment 363,495 17,398 13,476 3,121 391,248
Computer hardware 232,378 5,192 4,325 3,176 238,719
Computer software 544,581 290 11,458 164 556,165
Vehicles 722,217 70,203 19,364 22,358 789,426
Leasehold improvements 118,289 - 12,795 29 131,055
Assets under construction 519,824 144,929 (121,264) 578 542,911
Subtotal 4,223,152 238,012 471 34,998 4,426,637
Assets under capital leases 16,264 - - - 16,264
Total 4,239,416 238,012 471 34,998 4,442,901
Table 18 notes
Table 18 note 1

Adjustments include assets under construction of $121.3 million that were transferred to the other categories upon completion of the assets.

Return to table 18 note 1 referrer

Table 19 - Accumulated amortization ($ thousands)
Capital asset class Opening balance Amortization Adjustments table 19 note 1 Disposals and write-offs Closing balance
Land - - - - -
Buildings 844,396 42,789 184 4,279 883,090
Works and infrastructure 77,792 7,298 - 23 85,067
Machinery and equipment 266,301 17,679 (131) 2,944 280,905
Computer hardware 221,105 4,478 (5) 3,176 222,402
Computer software 442,945 28,410 - 164 471,191
Vehicles 412,763 54,650 88 18,435 449,066
Leasehold improvements 73,403 7,723 - 9 81,117
Assets under construction - - - - -
Subtotal 2,338,705 163,027 136 29,030 2,472,838
Assets under capital leases 7,435 654 - - 8,089
Total 2,346,140 163,681 136 29,030 2,480,927
Table 19 notes
Table 19 note 1

Adjustments include assets under construction of $121.3 million that were transferred to the other categories upon completion of the assets.

Return to table 19 note 1 referrer

Table 20 - Net book value ($ thousands)
Capital asset class 2022 2021
Land 68,927 67,549
Buildings 669,147 660,056
Works and infrastructure 70,882 72,575
Machinery and equipment 110,343 97,194
Computer hardware 16,317 11,273
Computer software 84,974 101,636
Vehicles 340,360 309,454
Leasehold improvements 49,938 44,886
Assets under construction 542,911 519,824
Subtotal 1,953,799 1,884,447
Assets under capital leases 8,175 8,829
Total 1,961,974 1,893,276

14. Contractual obligations and contractual rights

a. Contractual obligations

The nature of the RCMP's activities may result in some large multi-year contracts and obligations whereby the RCMP will be obligated to make future payments in order to carry out its transfer payment programs or when services/goods are received. Significant contractual obligations that can be reasonably estimated are summarized as follows:

Table 21 - Contractual obligations ($ thousands)
2023 2024 2025 2026 2027 2028 and subsequent Total
Acquisition of capital assets 154,599 7,107 - - - - 161,706
Acquisition of other goods and services 73,236 12,892 10,085 10,085 10,085 37,037 153,420
Operating leases 32,461 32,461 32,461 32,461 32,076 155,739 317,659
Total 260,296 52,460 42,546 42,546 42,161 192,776 632,785

b. Contractual rights

The activities of the RCMP sometimes involve the negotiation of contracts or agreements with outside parties that result in the RCMP having rights to both assets and revenues in the future. They principally involve sales of goods and services. Major contractual rights that will generate revenues in future years and that can be reasonably estimated are summarized as follows:

Table 22 - Contractual rights ($ thousands)
2023 2024 2025 2026 2027 2028 and subsequent Total
Sales of goods and services 2,812,847 2,830,340 2,847,970 2,865,736 2,883,639 14,620,596 28,861,128
Total 2,812,847 2,830,340 2,847,970 2,865,736 2,883,639 14,620,596 28,861,128

15. Contingent liabilities

Contingent liabilities arise in the normal course of operations and their ultimate disposition is unknown. They are grouped into three categories as follows:

a. Environmental liabilities

The RCMP has disclosed a contingent liability in the amount of $0.8 million for two sites ($0.8 million in 2021 for two sites) where the RCMP has determined that it is not directly responsible, nor does it accept responsibility; however, there is uncertainty as to whether the RCMP may be held responsible at some point in the future.

b. Claims and litigation

Claims have been made against the RCMP in the normal course of operations. These claims include items with pleading amounts and others for which no amount is specified. While the total amount claimed in these actions is significant, their outcomes are not determinable. The RCMP has recorded an allowance for claims and litigations where it is likely that there will be a future payment and a reasonable estimate of the loss can be made. Claims and litigations for which the outcome is not determinable and a reasonable estimate can be made by management amount to approximately $29.7 million ($158.1 million in 2021) as at March 31, 2022.

c. Contract policing agreements

The contract policing agreements entitle the contract partner to receive proceeds on the disposal of contract policing assets equivalent to the cost-sharing ratio established by the agreement. While it is likely that a contract policing asset will be disposed of at some point in the future, the amount of the liability cannot be reasonably estimated as the applicable credit to the contract partner is contingent on the proceeds (if any) from disposal of the asset.

16. Related party transactions

The RCMP is related as a result of common ownership to all government departments, agencies, and Crown corporations. Related parties also include individuals who are members of key management personnel or close family members of those individuals, and entities controlled by, or under shared control of, a member of key management personnel or a close family member of that individual.

The RCMP enters into transactions with these entities in the normal course of business and on normal trade terms.

a. Common services provided without charge by other government departments

During the year, the RCMP received services without charge from certain common service organizations, related to accommodation, legal services, the employer's contribution to the health and dental insurance plans and workers' compensation coverage. These services provided without charge have been recorded at the carrying value in the RCMP's Statement of Operations and Departmental Net Financial Position as follows:

Table 23 - Common services provided without charge by other government departments ($ thousands)
2022 2021
Employer's contribution to the health and dental insurance plans 382,437 266,773
Accommodation 107,069 105,089
Legal services 1,941 1,927
Workers' compensation 141 135
Total 491,588 373,924

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

b. Other transactions with other government departments and agencies

Table 24 - Other transactions with other government departments and agencies ($ thousands)
2022 2021
Expenses 584,865 489,967
Revenues 14,763 16,139

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

17. Segmented information

Presentation by segment is based on the RCMP's core responsibilities. 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 core responsibilities, by major object of expense and by major type of revenue. The segment results for the period are as follows:

Table 25 - Expenses incurred and revenues generated for the main core responsibilities ($ thousands)
Contract and Indigenous Policing Federal Policing National Police Services Internal Services Expenses incurred on behalf of Government 2022 Total 2021 Total
Operating expenses
Salaries and employee benefits 3,397,105 961,287 490,023 509,681 - 5,358,096 3,885,980
Professional and special services 351,555 96,995 40,216 119,768 - 608,534 534,825
Rentals 155,600 45,439 13,659 47,946 - 262,644 251,959
Transportation and communications 117,726 38,018 12,973 10,196 - 178,913 139,116
Amortization of tangible capital assets 90,107 15,714 25,276 32,584 - 163,681 151,812
Machinery and equipment, including parts and consumable tools 69,980 21,805 29,087 12,077 - 132,949 144,060
Utilities, materials and supplies 117,148 14,328 12,321 1,259 - 145,056 127,520
Repairs and maintenance 56,217 7,166 4,564 10,207 - 78,154 70,559
Claims, ex-gratia and court awards 11,872 2,498 17 1,037 - 15,424 19,856
Usage of inventory 18,835 2,580 1,202 10,547 - 33,164 31,200
Payments in lieu of property taxes 13,379 2,001 1,024 3,572 - 19,976 20,543
Information 897 442 1,323 397 - 3,059 3,174
Other 24,953 13,231 36,719 111,785 (271) 186,417 31,066
Total operating expenses 4,425,374 1,221,504 668,404 871,056 (271) 7,186,067 5,411,670
Transfer payments
Individuals 360,591 95,310 20,435 - - 476,336 375,633
Other levels of Government - - 8,359 - - 8,359 14,174
Other 372 - 265 - - 637 777
Total transfer payments 360,963 95,310 29,059 - - 485,332 390,584
Total expenses 4,786,337 1,316,814 697,463 871,056 (271) 7,671,399 5,802,254
Revenues
Policing Services 3,164,124 445 23,963 548 - 3,189,080 2,472,826
Firearms licence fees - - 30,596 - - 30,596 28,277
Other revenues 12,221 1,016 11,077 11,963 - 36,277 33,028
Revenues earned on behalf of Government (1,291,679) (700) (38,429) (1,573) - (1,332,381) (849,237)
Total revenues 1,884,666 761 27,207 10,938 - 1,923,572 1,684,894
Net cost of operations before government funding and transfers 2,901,671 1,316,053 670,256 860,118 (271) 5,747,827 4,117,360
Date modified: