Audited Financial Statements 2014-2015

Office of the Privacy Commissioner of Canada


Statement of Management Responsibility Including Internal Control over Financial Reporting

Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2015 and all information contained in these statements rests with the management of the Office of the Privacy Commissioner of Canada ("The Office"). These financial statements have been prepared by management using the Government's accounting policies, which are based on Canadian public sector accounting standards.

Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management's best estimates and judgment, and gives due consideration to materiality. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the Office’s financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in the Office’s Departmental Performance Report, is consistent with these financial statements.

Management is also responsible for maintaining an effective system of internal control over financial reporting (ICFR) designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are properly authorized and recorded in accordance with the Financial Administration Act and other applicable legislation, regulations, authorities and policies.

Management seeks to ensure the objectivity and integrity of data in its financial statements through careful selection, training and development of qualified staff; through organizational arrangements that provide appropriate divisions of responsibility; through communication programs aimed at ensuring that regulations, policies, standards, and managerial authorities are understood throughout the Office and through conducting an annual risk-based assessment of the effectiveness of the system of ICFR.

The system of ICFR is designed to mitigate risks to a reasonable level based on an ongoing process to identify key risks, to assess effectiveness of associated key controls, and to make any necessary adjustments.

A risk-based assessment of the system of ICFR for the year ended March 31, 2015 was completed in accordance with the Treasury Board Policy on Internal Control and the results and action plans are summarized in the annex.

The effectiveness and adequacy of the Office's system of internal control was reviewed by the Internal 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 Office of the Auditor General, the independent auditor for the Government of Canada has expressed an opinion on the fair presentation of the financial statements of the Office of the Privacy Commissioner of Canada which does not include an audit opinion on the annual assessment of the effectiveness of the Office's internal controls over financial reporting.

(Original signed by)

Daniel Therrien
Privacy Commissioner of Canada

(Original signed by)

Daniel Nadeau, CPA, CGA
Director General, Corporate Services and
Chief Financial Officer

Gatineau, Canada
August 17, 2015


Logo: Auditor General of Canada

INDEPENDENT AUDITOR’S REPORT

To the Speaker of the House of Commons and the Speaker of the Senate

Report on the Financial Statements

I have audited the accompanying financial statements of the Office of the Privacy Commissioner of Canada, which comprise the statement of financial position as at 31 March 2015, and the statement of operations and net financial position, statement of change in net debt and statement of cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with Canadian generally accepted auditing standards. Those standards require that I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion.

Opinion

In my opinion, the financial statements present fairly, in all material respects, the financial position of the Office of the Privacy Commissioner of Canada as at 31 March 2015, and the results of its operations, changes in its net debt, and its cash flows for the year then ended in accordance with Canadian public sector accounting standards.

Report on Other Legal and Regulatory Requirements

In my opinion, the transactions of the Office of the Privacy Commissioner of Canada that have come to my notice during my audit of the financial statements have, in all significant respects, been in accordance with the Financial Administration Act and regulations and the Privacy Act.

(Original signed by)

Marian McMahon, CPA, CA
Assistant Auditor General
for the Auditor General of Canada

17 August 2015
Ottawa, Canada


Statement of Financial Position

As at March 31
(in thousands of dollars)
2015 2014
Liabilities
Accounts payable and accrued liabilities (Note 4) $ 1,444 $2,145
Accrued employee salaries 1,231 441
Vacation pay and compensatory leave 801 878
Employee future benefits (Note 5) 1,193 1,131
Total liabilities 4,669 4,595
 
Financial assets
Due from the Consolidated Revenue Fund 2,533 2,361
Accounts receivable and advances (Note 6) 200 186
Total financial assets 2,733 2,547
 
NET DEBT 1,936 2,048
 
Non-financial assets
Prepaid expenses 187 144
Tangible capital assets (Note 7) 3,422 3,469
Total non-financial assets 3,609 3,613
 
NET FINANCIAL POSITION $ 1,673 $1,565
 
The accompanying notes form an integral part of these financial statements.

Approved by:

(Original signed by)

Daniel Therrien
Privacy Commissioner of Canada
Gatineau, Canada

(Original signed by)

Daniel Nadeau, CPA, CGA
Director General, Corporate Services and
Chief Financial Officer


Statement of Operations and Net Financial Position

For the year ended March 31
(in thousands of dollars)
2015
Planned results
(Note 2a)
2015 2014
Expenses
Compliance $ 13,271 $13,456 $13,370
Research & Policy Development 4,292 3,345 3,407
Public Outreach 3,521 2,762 3,043
Internal Services 6,858 8,379 9,170
Net cost of operations before government funding and transfers $ 27,942 27,942 28,990
 
Government funding and transfers
Net cash provided by Government 25,503 25,440 28,263
Change in due from Consolidated Revenue Fund (1,053) 172 (165)
Transfer of assets to other government departments - - (280)
Transfer of the transition payments for implementing salary payments in arrears (Note 9) - (547) -
Services provided without charge by other government departments (Note 8) 3,126 2,985 3,062
Net cost of operations after government funding and transfers 366 (108) (1,890)
 
Net financial position - Beginning of year 4,149 1,565 (325)
Net financial position - End of year $ 3,783 $ 1,673 $1,565

Segmented information (Note 10)

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


Statement of Change in Net Debt

For the year ended March 31
(in thousands of dollars)
2015
Planned results
(Note 2a)
2015 2014
Net cost of operations after government funding and transfers $ 366 $ (108) $(1,890)
 
Change due to tangible capital assets
Acquisition of tangible capital assets 225 676 2,800
Amortization of tangible capital assets (828) (723) (471)
Transfer of assets to other government departments - - (280)
Net (loss) gain on disposal of tangible capital assets including adjustments - - (57)
Total change due to tangible capital assets (603) (47) 1,992
 
Increase in prepaid expenses - 43 23
Net increase (decrease) in net debt (237) (112) 125
Net debt - Beginning of year 1,063 2,048 1,923
Net debt - End of year $ 826 $ 1,936 $ 2,048
 
The accompanying notes form an integral part of these financial statements.

Statement of Cash Flows

For the year ended March 31
(in thousands of dollars)
2015 2014
 
Operating activities
 
Net cost of operations before government funding and tranfers $27,942 $28,990
 
Non-cash items:
Amortization of tangible capital assets (723) (471)
Net loss on disposal of tangible capital assets - (57)
Services provided without charge by other government departments (Note 8) (2,985) (3,062)
Transition payments for implementing salary payments in arrears (Note 9) 547 -
 
Variations in Statement of Financial Position:
Increase in accounts receivable and advances 14 13
Increase in prepaid expenses 43 23
Decrease (increase) in liabilities (Note 7) (16) 27
Cash used in operating activities 24,822 25,463
 
Capital activities
 
Acquisition of tangible capital assets (Note 7) 618 2,800
Cash used in capital activities 618 2,800
 
Net cash provided by Government of Canada $25,440 $28,263
 
The accompanying notes form an integral part of these financial statements.

Notes to the Financial Statements

For the year ended March 31

1. Authority and objectives

The Office of the Privacy Commissioner of Canada (the Office), was created under the Privacy Act, which came into force on July 1, 1983. The Privacy Commissioner is an independent officer of Parliament appointed by the Governor-in-Council following approval of his nomination by resolution of the Senate and the House of Commons. The Office is listed under Schedule I.1 of the Financial Administration Act and is funded through annual appropriations. The Commissioner is accountable for, and reports directly to Parliament on the results achieved.

The Office of the Privacy Commissioner of Canada's Programs are:

  • Program 1 - Compliance activities: The Office is responsible for investigating privacy-related complaints and responding to inquiries from individuals and organizations. Through audits and reviews, the Office also assesses how well organizations are complying with requirements set out in the two federal privacy laws, and provides recommendations on Privacy Impact Assessments (PIAs) pursuant to Treasury Board Secretariat policy. This activity is supported by a legal team that provides specialized legal advice and litigation support, and a research team with senior technical and risk-assessment support.
  • Program 2 - Research and Policy Development: The Office serves as a centre of expertise on emerging privacy issues in Canada and abroad by researching trends and technological developments, monitoring legislative and regulatory initiatives, providing legal, policy and technical analyses on key issues, and developing policy positions that advance the protection of privacy rights. An important part of the work involves supporting the Commissioner and senior officials in providing advice to Parliament on potential privacy implications of proposed legislation, government programs, and private-sector initiatives.
  • Program 3 - Public Outreach: The Office delivers public education and communications activities, including speaking engagements and special events, media relations, and the production and dissemination of promotional and educational material. Through public outreach activities, individuals have access to information about privacy and personal data protection that enable them to protect themselves and exercise their rights. The activities also allow organizations to understand their obligations under federal privacy legislation.
  • Program 4 - Internal Services: Internal Services are groups of related activities and resources that support the needs of programs and other corporate obligations of an organization. As a small entity, the Office's internal services include two sub-activities: governance and management support, and resource management services (which also incorporate asset management services). Given the specific mandate of the Office, communications services are not included in Internal Services but rather form part of Program Activity 3 - Public Outreach. Similarly, legal services are excluded from Internal Services at the Office, given the legislated requirement to pursue court action under the two federal privacy laws. Legal services form part of Program Activity 1 - Compliance Activities, and Program Activity 2 - Research and Policy Development.

The objectives of the Office of the Privacy Commissioner of Canada are:

  • investigating complaints and conducting audits;
  • publishing information about personal information-handling practices in the public and private sectors;
  • conducting research into privacy issues; and
  • promoting awareness and understanding of privacy issues by the Canadian public.

2. Summary of significant accounting policies

These financial statements have been prepared using the Government's accounting policies stated below, which are based on Canadian public sector accounting standards. The presentation and results using the stated accounting policies do not result in any significant differences from Canadian public sector accounting standards.

Significant accounting policies are as follows:

(a) Parliamentary authorities

The Office is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the Office do not parallel financial reporting according to generally accepted accounting principles since authorities are primarily based on cash flow requirements. Consequently, items recognized in the Statement of Operations and 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 section of the Statement of Operations and Net Financial Position are the amounts reported in the future-oriented Statement of Operations included in the 2014-2015 Report on Plans and Priorities. Planned results amounts in the "Government funding and transfers section" of the Statement of Operations and Net Financial Position and in the Statement of Change in Net Debt were prepared for internal management purposes and have not been previously published.

Liquidity risk is the risk that the Office will encounter difficulty in meeting its obligations associated with financial liabilities. The Office’s objective for managing liquidity risk is to manage operations and cash expenditures within the appropriation authorized by Parliament or allotment limits approved by the Treasury Board.

Each year, the Office presents information on planned expenditures to Parliament through the tabling of Estimates publications. These estimates result in the introduction of supply bills (which, once passed into legislation, become appropriation acts) in accordance with the reporting cycle for government expenditures. The Office exercises expenditure initiation processes such that unencumbered balances of budget allotments and appropriations are monitored and reported on a regular basis to help ensure sufficient authority remains for the entire period and appropriations are not exceeded.

Consistent with Section 32 of the Financial Administration Act, the Office’s policy to manage liquidity risk is that no contract or other arrangement providing for a payment shall be entered into with respect to any program for which there is an appropriation by Parliament or an item included in estimates then before the House of Commons to which the payment will be charged unless there is a sufficient unencumbered balance available out of the appropriation or item to discharge any debt that, under the contract or other arrangement, will be incurred during the fiscal year in which the contract or other arrangement is entered into.

The Office’s risk exposure and its objectives, policies and processes to manage and measure this risk did not change significantly from the prior year.

(b) Net cash provided by Government

The Office operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Office is deposited to the CRF and all cash disbursements made by the Office are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements, including transactions between departments of the Government.

(c) Due from the Consolidated Revenue Fund (CRF)

Amounts due from or to the CRF are the result of timing differences at year-end between when a transaction affects authorities and when it is processed through the CRF. Amounts due from the CRF represent the net amount of cash that the Office is entitled to draw from the CRF without further authorities to discharge its liabilities. This amount is not considered to be a financial instrument.

(d) Expenses

Expenses are recorded on the accrual basis:

  • Transfer payments are recorded as expenses when authorization for the payment exists and the recipient has met the eligibility criteria or the entitlements established for the transfer payment program. In situations where payments do not form part of an existing program, transfer payments are recorded as expenses when the Government announces a decision to make a non-recurring transfer, provided the enabling legislation or authorization for payment receives parliamentary approval prior to the completion of the financial statements. Transfer payments that become repayable as a result of conditions specified in the contribution agreement that have come into being are recorded as a reduction to transfer payment expense and as a receivable.
  • 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, payroll services and audit services are recorded as operating expenses at their estimated cost.

(e) Employee future benefits

  1. Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multi-employer pension plan administered by the Government of Canada. The Office’s contributions to the Plan are charged to expenses in the year incurred and represent the total obligation to the Plan. The Office’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. Severance benefits: Employees entitled to severance benefits under labour contracts or conditions of employment earn these benefits as services necessary to earn them are rendered. The obligation relating to the benefits earned by employees is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government as a whole.

(f) Accounts receivable and advances

Accounts receivable and advances are stated at the lower of cost and net recoverable value. A valuation allowance is recorded for accounts receivable where recovery is considered uncertain.

Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. The Office is not exposed to significant credit risk. The Office provides services to other government departments and agencies and to external parties in the normal course of business. Accounts receivable are due on demand. The majority of accounts receivable are due from other government of Canada departments and agencies where there is minimal potential risk of loss. The maximum exposure the Office has to credit risk equal to the carrying value of its accounts receivables.

(g) Tangible capital assets

All tangible capital assets and leasehold improvements having an initial cost of $2,500 or more are recorded at their acquisition cost. The Office does not capitalize intangible assets.

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

Asset Class Amortization Period
Machinery and equipment 3 years
Informatics hardware 3 years
Computer software 3 years
Other equipment 10 years
Motor vehicles 5 years
Leasehold improvements Lesser of the remaining term of the lease or lesser of useful life of the improvement

(h) Measurement uncertainty

The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses reported in the financial statements. At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable. The most significant items where estimates are used are the liability for employee future benefits and the useful life of tangible capital assets. Actual results could significantly differ from those estimated. Management’s estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year they become known.

3. Parliamentary authorities

The Office receives most of its funding through annual parliamentary authorities. Items recognized in the Statement of Operations and 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 Office 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:

(in thousands of dollars) 2015 2014
Net cost of operations before government funding and transfers $27,942 $28,990
 
Adjustments for items affecting net cost of operations but not affecting authorities:
Services provided without charge by other government departments (2,985) (3,062)
Amortization of tangible capital assets (723) (471)
Adjustment of Previous year's accrued liabilities 46 -
Decrease (increase) in vacation pay and compensatory leave 77 (257)
Decrease (increase) in employee future benefits (62) 145
Other 9 (49)
  24,304 25,296
Adjustments for items not affecting net cost of operations but affecting authorities:
Acquisition of tangible capital assets 676 2,800
Increase in prepaid expenses 43 23
Transition payments for implementing salary payments in arrears 547 -
  1 266 2 823
Current year authorities used $25,570 $28,119
 

(b) Authorities provided and used:

(in thousands of dollars) 2015 2014
Authorities provided:
Vote 5 - Program expenditures $23,728 $27,918
Statutory amounts 2,504 2,566
Less: 26,232 30,484
Lapsed: Operating (662) (2,365)
Current year authorities used $25,570 $28,119

4. Accounts payable and accrued liabilities

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

(in thousands of dollars) 2015 2014
Accounts payable - Other government departments and agencies $226 $157
Accounts payables - External parties 708 1,555
Accrued liabilities 510 433
Gross accounts payable and accrued liabilities $1,444 $2,145

5. Employee future benefits

(a) Pension benefits

The Office’s employees participate in the Public Service Pension plan (the “Plan”), a contributory defined benefit plan established through legislation and sponsored 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 Plans benefits and they are indexed to inflation.

Both the employees and the Office contribute to the cost of the Plan. Due to the amendment of the Public Service Superannuation Act following the implementation of provisions related to Economic Action Plan 2012, employee contributors have been divided into two groups – Group 1 relates to existing plan members as of December 31, 2012 and Group 2 relates to members joining the Plan as of January 1, 2013. Each group has a distinct contribution rate.

The 2014-2015 expense amounts to $1,711,709 ($1,803,936 in 2013-2014). For Group 1 members, the expense represents approximately 1.41 times (1.6 in 2013-2014) the employee contributions and, for Group 2 members, approximately 1.39 times (1.5 times in 2013-2014) the employee contributions.

The Office’s responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan’s sponsor.

(b) Severance benefits

The Office provides severance benefits to its employees based on eligibility, years of service and salary at termination of employment.

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

These severance benefits are not pre-funded. Benefits will be paid from future authorities. Information about the severance benefits, measured as at March 31, is as follows:

(in thousands of dollars) 2015 2014
Accrued benefit obligation, beginning of year $1,131 $1,276
Expense for the year 66 159
Benefits paid during the year (4) (304)
Accrued benefit obligation, end of year $1,193 $1,131

6. Accounts receivable and advances

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

(in thousands of dollars) 2015 2014
Receivables - Other government departments and agencies $ 191 $183
Receivables - External parties 7 1
Employee advances 2 2
Accounts receivable and advances $ 200 $186

7. Tangible capital assets

Cost
(in thousands of dollars)
Opening
Balance
Acquisitions Disposals and
adjustments
Closing
Balance
Machinery and equipment $306 $ - $ - $306
Informatics hardware 1,304 235 - 1,539
Computer software 350 33 - 383
Other equipment 342 25 - 367
Motor vehicles - 25 - 25
Leasehold improvements 2,252 358 - 2,610
  $4,554 $676 $ - $5,230
Accumulated amortization
(in thousands of dollars)
Opening
Balance
Amortization Disposals and
adjustments
Closing
Balance
Machinery and equipment $232 $46 $ - $278
Informatics hardware 501 359 - 860
Computer software 245 56 - 301
Other equipment 88 35 - 123
Motor vehicles - - - -
Leasehold improvements 19 227 - 246
  $1,085 $723 $ - $1,808
Net book value
(in thousands of dollars)
Opening
Balance
    Closing
Balance
Machinery and equipment $74     $28
Informatics hardware 803     679
Computer software 105     82
Other equipment 254     244
Motor vehicles -     25
Leasehold improvements 2,233     2,364
  $3,469     $3,422

Amortization expense for the year ended March 31, 2015 was $723,000 ($471,000 in 2014).

The Acquisition of tangible capital assets and the Increase in accounts payables and accrued liabilities presented in the Statement of Cash Flows excludes an amount of $58,265 (2014 – $0) in relation to the acquisition of tangible capital assets, as the amount relates to capital investing activities in 2014-15 that remain to be paid as at March 31, 2015.

8. Related party transactions

The Office is related as a result of common ownership to all government departments, agencies, and Crown corporations. The Office enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, the Office received common services which were obtained without charge from other government departments as disclosed below.

(a) Common services provided without charge by other government departments

During the year, the Office received services without charge from certain common service organizations, related to accommodation, the employer’s contribution to the health and dental insurance plans, payroll services and audit services. These services provided without charge have been recorded in the Office's Statement of Operations and Net Financial Position as follows:

(in thousands of dollars) 2015 2014
Accommodation $1,540 $1,650
Employer’s contribution to the health and dental insurance plans 1,312 1,292
Payroll services 21 20
Audit services 112 100
  $ 2,985 $ 3,062

(b) Other transactions with related parties:

(in thousands of dollars) 2015 2014
Expenses - Other government departments and agencies $931 $1,276
Acquisitions - Other government departments and agencies 351 2,230

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

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

The Government of Canada implemented salary payments in arrears in 2014-15. As a result, a one-time payment was issued to employees and will be recovered from them in the future. The transition to salary payments in arrears forms part of the transformation initiative that replaces the pay system and also streamlines and modernizes the pay processes. This change to the pay system had no impact on the expenses of the Office. However, it did result in the use of additional spending authorities by the Office. Prior to year end, the transition payments for implementing salary payments in arrears were transferred to a central account administered by Public Works and Government Services Canada, who is responsible for the administration of the Government pay system.

10. Segmented information

Presentation by segment is based on the Office's program architecture. Refer to note 1 for further details of the Office's programs. Internal Services, to facilitate payment process, will incur expenses for the organization as whole for corporate services provided to the organization as well as amortization expense. These expenses are allocated at the end of the year in order to better represent segmented expenditures. The methodology used to prorate the allocation is based on the number of full time equivalent per program. 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 for the main programs, by major object of expenses. The segment results for the period are as follows:

(in thousands of dollars) Compliance Research &
Policy
Development
Public
Outreach
Internal
Services
Total
2015
Total
2014
Operating expenses
Salaries and employee benefits $10,379 $2,224 $1,731 $5,264 $19,598 $19,546
Professional and special services 1,251 225 301 1,327 3,104 3,443
Accommodation 827 168 125 419 1,539 1,650
Rentals 123 24 39 548 734 618
Amortization of tangible capital assets 355 100 94 174 723 471
Transportation and communications 364 102 65 145 676 793
Information 23 8 370 35 436 482
Equipment 84 16 14 134 248 917
Utilities, materials and supplies 31 16 20 180 247 240
Repairs and maintenance - - 3 103 106 164
Other 19 (20) - 50 49 185
Total operating expenses 13,456 2,863 2,762 8,379 27,460 28,509
 
Transfer Payments - 482 - - 482 481
 
Cost of operations $13,456 $3,345 $2,762 $8,379 $27,942 $28,990
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