Office of the Commissioner for Federal Judicial Affairs Canada - Departmental Performance Report

Section II: Expenditure Overview

Actual Expenditures

Budgetary Financial Resources (dollars)

2015–16 Main Estimates	2015–16 Planned Spending	2015–16 Total Authorities Available for Use	2015–16 Actual Spending (authorities used)	Difference (actual minus planned)
$524,851,120	$524,851,120	$546,403,730	$543,426,832	$18,575,712

Human Resources (FTEs)

2015–16 Planned	2015–16 Actual	2015–16 Difference (actual minus planned)
66	63	(3)

Budgetary Performance Summary Budgetary Performance Summary for Program(s) and Internal Services (dollars)
Program(s) and Internal Services	2015–16 Main Estimates	2015–16 Planned Spending	2016–17 Planned Spending	2017–18 Planned Spending	2015–16 Total Authorities Available for Use	2015–16 Actual Spending (authorities used)	2014–15 Actual Spending (authorities used)	2013–14 Actual Spending (authorities used)
Payments pursuant to the Judges Act	514,430,443	514,430,443	544,838,708	558,662,575	532,643,045	532,643,045	505,689,613	490,350,437
Canadian Judicial Council	1,699,615	1,699,615	1,706,144	1,706,144	3,775,296	2,488,907	3,073,719	1,681,809
Federal Judicial Affairs	7,994,262	7,994,262	7,902,601	7,902,601	9,258,589	7,576,944	8,130,290	8,455,757
Internal Services	726,800	726,800	726,800	726,800	726,800	717,936	726,804	854,278
Total	524,851,120	524,851,120	555,174,253	568,998,120	546,403,730	543,426,832	517,620,426	501,342,281

The actual spending for the department shows a continual increase over the reporting periods resulting from: an increase in funding to the Canadian Judicial Council for the costs of investigations and inquiries under the Judges Act; the annual increase in judges’ salaries based on the Industrial Aggregate as provided for in the Judges Act; and an increase in the number of judges appointed to the bench and the number of pensioners receiving benefits under the Judges Act.

Departmental Spending Trend

The $18.6M variance between the total planned and actual spending is mainly attributable to an overall $18.2 million increase in statutory expenditures for judge’s salaries, the increased number of judicial appointments and the increased number of pensioners. An additional $0.4 million represents an increase to department’ operating expenses related to legal obligations.

Expenditures by Vote

For information on FJA’s organizational voted and statutory expenditures, consult the Public Accounts of Canada 2016.

Alignment of Spending With the Whole-of-Government Framework

Alignment of 2015-16 Actual Spending With the Whole-of-Government Framework (dollars)

Program	Spending Area	Government of Canada Outcome	2015–16 Actual Spending
Payments pursuant to the Judges Act	Social affairs	A safe and secure Canada	532,643,045
Canadian Judicial Council	Social affairs	A safe and secure Canada	2,488,907
Federal Judicial Affairs	Social affairs	A safe and secure Canada	7,576,944

Total Spending by Spending Area (dollars)

Spending Area	Total Planned Spending	Total Actual Spending
Economic affairs	0	0
Social affairs	524,124,320	542,708,896
International affairs	0	0
Government affairs	0	0

Financial Statements and Financial Statements Highlights

Financial Statements

Financial Statements Highlights

Condensed Statement of Financial Position (unaudited) As at March 31, 2016 (dollars)
Financial Information	2015–16 Planned Results	2015–16 Actual	2014–15 Actual	Difference (2015–16 actual minus 2015–16 planned)	Difference (2015–16 actual minus 2014–15 actual)
Total expenses	527,052,000	545,177,362	519,145,636	18,125,362	26,031,726
Total revenues	14,575,000	15,006,147	14,343,718	431,147	662,429
Net cost of operations before government funding and transfers	512,477,000	530,171,215	504,801,918	17,694,215	25,369,297

The departmental Net cost of operations shows an increase of $25.4 million over the previous fiscal year. This increase is a result of a provision in the Judges Act that allows for an annual increase in salaries to judges based on the Industrial Aggregate and an increase in the number of pensioners receiving benefits under the Judges Act.

Condensed Statement of Financial Position (unaudited) As at March 31, 2016 (dollars)
Financial Information	2015–16	2014–15	Difference (2015–16 minus 2014–15)
Total net liabilities	(216,722,633)	(208,258,964)	(8,463,669)
Total net financial assets	576,387	238,027	338,360
Departmental net debt	(216,146,246)	(208,020,937)	(8,125,309)
Total non-financial assets	194,325	482,084	(287,759)
Departmental net financial position	(215,951,921)	(207,538,853)	(8,413,068)

Net liabilities for 2015-16 are comprised primarily of $3.2 million in accrued liabilities and $213 million for the Judges’ Supplementary Retirement Benefits Account (SRBA). The SRBA is the pension plan for federally appointed judges which provides fully indexed annuities to judges and to all eligible survivors providing they meet minimum age and service requirements. Unlike other pension plans, the judges’ plan lacks an explicit accrual rate for benefits. Instead the full benefit amount is generally payable when the member has completed 15 years of pensionable service and the total of the member’s age and years of service totals 80. The increase of $8.5 million in net liabilities over last fiscal year is fully attributable to the actuarial liability associated with the SRBA.