Departmental Performance Report for the period ending March 31, 2012 - Section 3

Section III: Supplementary Information

3.1 Financial Highlights

Condensed Statement of Financial Position (Unaudited)
As at March 31, 2012
(in $ thousands)

	% Change	2011-12	2010-11
Total net liabilities	-61%	696,796	1,783,698
Total net financial assets	-59%	723,818	1,774,243
Departmental net debt	-386%	27,022	9,455
Total non-financial assets	-52%	5,168	10,877
Departmental net financial position	2164%	(32,190)	(1,422)

Condensed Statement of Operations and Departmental Net Financial Position (Unaudited)
For the Year Ended March 31, 2012
(in $ thousands)

	% Change	2011-12	2010-11
Total Expenses:	-28%	4,418,965	6,176,782
Total Revenues:	-100%	-	7
Net cost of operations before government funding and transfers	-28%	4,420,565	6,176,775
Net Cost of Operations:	2164%	(32,190)	(1,422)

The sources of revenue are proceeds from crown assets disposals, from other fees such as Access to Information and Privacy requests, and from other revenue such as rebates on departmental acquisition cards.

3.2 Financial Statements

Infrastructure Canada's financial statements can be found on the departmental website.

3.3 Supplementary Information Tables

3.3.1 List of Supplementary Information Tables

The following supplementary information tables are available electronically on Infrastructure Canada's website.

• Details of Transfer Payment Programs
• Horizontal Initiatives
• Greening Government Operations
• Response to Parliamentary Committees and External Audits
• Internal Audits and Evaluations

Section IV: Other Items of Interest

4.1 Organizational Contact Information

For more information about the department, please visit www.infrastructure.gc.ca or contact:

Infrastructure Canada
180 Kent Street, Suite 1100
Ottawa, Ontario
K1P 0B6

National information line on infrastructure: 613-948-1148

Telephone toll free: 1-877-250-7154

Notes

^[1] Allocations for Transfer Payment Programs included are original allocations and do not reflect transfers out.

^[2] Type is defined as follows: previously committed to—committed to in the first or second fiscal year prior to the subject year of the report; ongoing—committed to at least three fiscal years prior to the subject year of the report; and new—newly committed to in the reporting year of the DPR.

^[3] In 2012-13, the Department will ensure that file closure for projects and programs under the Economic Action Plan continues, including as necessary project and program audits and evaluations.

^[4] Totals may not add due to rounding.

^[5] Federal financial support to provinces, territories and municipalities for their infrastructure priorities provided from the Provincial Territorial Infrastructure Base Fund and Gas Tax Fund.

^[6] The Department provided its annual Gas Tax allocations to partners, and also distributed $231.4 million of previously withheld funding to three jurisdictions.

^[7] Federal financial support to partners for targeted and strategic public infrastructure projects provided from the Building Canada Fund – Communities Component and Major Infrastructure Component, Green Infrastructure Fund, Canada Strategic Infrastructure Fund, Municipal Rural Infrastructure Fund and Border Infrastructure Fund.

^[8] There was no Planned Spending in 2011-12 for the Building Canada Fund-Communities Component Top-Up as the program was originally scheduled to be completed on March 31, 2011. The $2.4 million in Planned Spending under the Infrastructure Stimulus Fund as cited in the Report on Plans and Priorities represented Operating Costs only. In December 2010 the Government announced that these two stimulus programs would be extended until October 31, 2011 to allow for project completions.

^[9] As a result of the deadline extension to October 31, 2011 for projects funded by these two programs under the Economic Action Plan, funding was obtained through 2011-12 Supplementary Estimates.

^[10] While there was no financial activity for Support for the G8 Summit in 2011-12, it is included in this report for comparative purposes related to spending in previous years.

^[11] Detailed information on the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals can be found on the Canadian Environmental Assessment Agency's website.

^[12] Actual spending in fiscal year 2011-12 reflects that fewer Expenditure Reports were submitted and federally accepted than planned.

^[13] As a result of the 2010 Strategic Review, Infrastructure Canada is saving $5.4 million on administration by delivering the BCF-CC more efficiently. These funds are being reallocated within the Fiscal Framework and made available for other Government of Canada priorities. The funding for projects remains unchanged.

^[14] Actual Spending in 2011-12 was lower than planned. This is the result of a number of factors including lower than anticipated project costs, projects cancelled by proponents, and project delays resulting from inclement weather, technical and other construction-related complexities that caused numerous construction delays. It is also noted that actual spending lags behind the actual rate of construction of projects since recipients are only reimbursed once claims are submitted, even though eligible expenditures may have already been incurred.

^[15] As a result of the 2010 Strategic Review, Infrastructure Canada is saving $4.9 million on administration by delivering the BCF-MIC more efficiently. These funds are being reallocated within from the Fiscal Framework and made available for other Government of Canada priorities. The funding for projects remains unchanged.

^[16] Actual Spending in 2011-12 was lower than planned. This program provides significant funding for large, complex projects. It is typical for these projects to require a significant amount of upfront planning, design and procurement. These processes may occur, in whole or in part, after funding commitments are announced. As a result, there is often a period of time that will pass between project announcements and when construction starts. It is also noted that actual spending lags behind the actual rate of construction of projects since recipients are reimbursed only once claims are submitted, even though eligible costs may have already been incurred.

^[17] Actual Spending in 2011-12 was lower than planned. This program provides significant funding for large, complex projects. It is typical for these projects to require a significant amount of upfront planning, design and procurement. These processes may occur, in whole or in part, after funding commitments are announced. As a result, there is often a period of time that will pass between project announcements and when construction starts. It is also noted that actual spending lags behind the actual rate of construction of projects since recipients are reimbursed only once claims are submitted, even though eligible costs may have already been incurred.

^[18] Detailed information on the proposed transfers and amounts approved by Parliament as of March 31, 2012 can also be found in the 2011-12 departmental Supplementary Information Tables.

^[19] To date, $13.12 million has actually been reallocated from Infrastructure Canada, $12.79 million of which has been approved by Parliament, and $0.33 million which is currently within the Fiscal Framework and which will be approved as part of the $9.04 million identified in respect of future Estimates processes.

^[20] Of the $4.3 billion originally allocated to the CSIF, approximately $50 million has been transferred to Parks Canada Agency to support a high priority infrastructure project. These funds were reallocated through Main Estimates prior to 2012-13. In addition, in 2011-12, funding under the Canada Strategic Infrastructure Fund was extended until 2016-17 for certain projects.

^[21]Actual Spending in 2011-12 was lower than planned. This is the result of a number of factors including lower than anticipated project costs and project delays resulting from inclement weather, technical and other construction-related complexities that caused numerous construction delays. It is also noted that actual spending lags behind the actual rate of construction of projects since recipients are only reimbursed once claims are submitted, even though eligible expenditures may have already been incurred.

^[22] Under the 2010 Strategic Review process, $23 million in unallocated funds from the MRIF were reallocated to other Government priorities. These funds were removed from departmental reference levels through the 2011-12 Supplementary Estimates. No projects have been cancelled or otherwise affected as result of this reallocation.

^[23] Of the $600 million originally allocated to the BIF, approximately $18 million has been transferred to Canada Border Services Agency for border improvements. These funds were reallocated through Main Estimates prior to 2012-13.

Under the 2010 Strategic Review process, $10.4 million in unallocated funds from the Border Infrastructure Fund were identified for reallocation to other Government priorities. Prior to 2012-13, $5.2 million of the funding identified in the 2010 Strategic Review was removed from departmental reference levels through the 2011-12 Supplementary Estimates and an additional $5.2 million was removed as approved in the 2012-13 Main Estimates. No projects have been cancelled or otherwise affected as result of this reallocation. In addition, in 2011-12, funding under the Border Infrastructure Fund was extended until 2015-16 for certain projects.

While an additional $50 million in funding to support the G8 Summit (2010) was appropriated by Parliament through the Border Infrastructure Fund, it was reported separately through the 2010-11 Departmental Performance Report since no original Border Infrastructure funding was used for G8 Summit-related projects.

^[24] Under the 2010 Strategic Review process, more than $35.7 million in unallocated funds from Economic Analysis and Research was identified for reallocation to other Government priorities. Prior to 2012-13, $20.2 million was removed from departmental reference levels through Supplementary Estimates. An additional $4.5 million was removed through the 2012-13 Main Estimates with the balance expected to be removed in the 2013-14 Main Estimates. All transfers are subject to Parliamentary approval.

^[25] In December 2010, the Government announced that the Infrastructure Stimulus Fund would be extended until October 31, 2011, to allow for the completion of projects.

^[26] Of the $4 billion originally allocated to the ISF, close to $200 million has been transferred to federal entities such as Parks Canada and the National Capital Commission to support high priority initiatives. These funds were reallocated through Estimates processes prior to 2011-12.

^[27] The $2.4 million in Planned Spending represents operating costs only as the program was scheduled to be completed on March 31, 2011. As a result of the deadline extension, funding was obtained through 2011-12 Supplementary Estimates, as reflected in Total Authorities.

^[28] In December 2010, the Government announced that the Building Canada Fund-Communities Component Top-Up would be extended until October 31, 2011 to allow for the completion of projects.

^[29] In order to access funding under the Building Canada Fund-Communities Component Top-Up, jurisdictions were first required to commit all available funding under regular Building Canada Fund-Communities Component allocations.

^[30] There was no Planned Spending in 2011-12 as the program was scheduled to be completed on March 31, 2011. As a result of the deadline extension to October 31, 2011 for projects under the Economic Action Plan, funding was obtained through 2011-12 Supplementary Estimates, as reflected in Total Authorities.

^[31] These amounts reflect the seven month extension to the deadline for completing infrastructure projects under the following two programs: ISF and the BCF-CC Top-Up. In addition to launching new infrastructure stimulus initiatives, the Government took steps to accelerate funding under Building Canada initiatives that were announced in Budget 2007. The extension did not apply to these initiatives.

^[32] The EAP Spending amounts in 2009-10 to 2011-12 include both Statutory and Voted Spending (Contributions and Operating).

^[33] Spending related to the infrastructure funds announced under the Economic Action Plan started in 2009-10 and continued until 2011-12, with the exception of the Green Infrastructure Fund which extends beyond 2011-12.

^[34] There was no funding allocation for the National Recreational Trails in the 2010-11 Main Estimates, Planned Spending, Total Authorities and Actual Spending, as the program activity was completed in 2009-10.

^[35] The 2011-12 Actual Spending figure for Internal Services is higher than the 2011-12 Planned Spending figure, due to the fact that when the 2011-12 Report on Plans and Priorities was prepared the Department was not in a position to determine the full impact of the closing-out of the programs under the Economic Action Plan, i.e. how many FTEs would be required.