(b) Authorities provided and used:

(In thousands of dollars) 2012 2011
Vote 20 - Operating expenditures $617,231 $617,777
Vote 25 - Capital expenditures 29,209 44,971
Revenues pursuant to Section 30 of the CFIA act 58,835 -
Statutory contributions to employee benefits plans and compensation payments 89,100 88,020
Less:
Authorities available for future years (3,202) (145)
Lapsed authority – operating (38,024) (25,061)
Lapsed authority – capital (15,453) (3,771)
Current year authorities used $737,696 $721,791

5. Accounts Payable and Accrued Liabilities

The following table presents details of the Agency’s account payable and accrued liabilities:

(In thousands of dollars) 2012 2011
Accounts payable to other government department (OGD) $6,071 $19,817
Accounts payable to external parties 30,855 47,891
  36,926 67,708
Accrued liabilities 41,199 13,945
Total $78,125 $81,653

In Canada’s Economic Action Plan 2012, the Government announced savings measures to be implemented by departments over the next three fiscal years starting in 2012-2013.  As a result, the Agency has recorded at March 31, 2012 an obligation for termination benefits for an amount of $22,692,277 as part of accrued liabilities to reflect the estimated workforce adjustment costs.

6. Employee Benefits

  1. Pension benefits

    The Agency’s employees participate in the Public Service Pension Plan (the '’Plan’’), a multi-employer 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/Quebec Pension Plans benefits and are indexed to inflation.