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Financial Statements of the Canadian Food Inspection Agency (Unaudited)
Year ended March 31, 2019

Table of contents

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, 2019 and all information contained in these financial statements rests with the management of the Canadian Food Inspection Agency. 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 Agency's financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in the Agency'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 (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 Agency 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 on-going 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, 2019 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 Agency's system of internal control is reviewed by the work of internal audit staff, who conduct periodic audits of different areas of the Agency'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 President.

The financial statements of the Canadian Food Inspection Agency have not been audited.

Original signed by:

Dr. Siddika Mithani, Ph.D.
President

Ottawa, Canada
August 30, 2019

Dominique Osterrath, CPA, CA
Vice-President, Corporate Management Branch and Chief Financial Officer

Statement of financial position (unaudited)

As at March 31
(in thousands of dollars)
2019 2018
Liabilities
Accounts payable and accrued liabilities (Note 4) $117,852 $132,649
Vacation pay and compensatory leave 36,757 35,888
Deferred revenue (Note 6) 1,229 2,716
Employee future benefits (Note 7) 22,909 26,916
Total gross liabilities 178,747 198,169
Financial assets
Due from Consolidated Revenue Fund 82,397 78,381
Accounts receivable and advances (Note 8) 26,636 22,009
Total gross financial assets 109,033 100,390
Accounts receivable and advances held on behalf of Government (Note 8) (20) (37)
Total net financial assets 109,013 100,353
Agency – net debt 69,734 97,816
Non-financial assets
Prepaid expenses 2,285 491
Inventory (Note 9) 611 828
Tangible capital assets (Note 10) 197,134 199,260
Total non-financial assets 200,030 200,579
Agency – net financial position $130,296 $102,763

Contractual obligations and contractual rights (Note 11)
Contingent liabilities (Note 12)

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

Original signed by:

Dr. Siddika Mithani, Ph.D.
President

Ottawa, Canada
August 30, 2019

Dominique Osterrath, CPA, CA
Vice-President, Corporate Management Branch and Chief Financial Officer

Statement of operations and Agency net financial position (unaudited)

For the year ended March 31
(in thousands of dollars)
2019
Planned Results
2019 2018
Expenses
Safe Food and Healthy Plants and Animals $673,763 $685,168 $670,569
Internal Services 139,572 150,076 151,534
Total expenses 813,335 835,244 822,103
Revenues
Inspection fees 36,888 39,273 39,927
Registrations, permits, certificates 8,389 9,748 8,636
Miscellaneous fees and services 4,930 5,408 5,410
Establishment license fees 1,911 1,988 2,056
Administrative monetary penalties 914 584 663
Grading 98 99 95
Interest 28 5 9
Revenues earned on behalf of Government (957) (434) (347)
Total revenues 52,201 56,671 56,449
Net cost of operations before government funding and transfers $761,134 778,573 765,654
Government funding and transfers
Net Cash provided by Government of Canada 730,007 680,462
Change in due from Consolidated Revenue Fund 4,016 (313)
Services provided without charge by other government departments (Note 13) 71,976 73,065
Transfer of the transition payments for implementing salary payments in arrears (2) (3)
Net transfer of assets and liabilities from/(to) Other Government Departments 109 -
Net cost of operations after government funding and transfers (27,533) 12,443
Agency – net financial position – Beginning of year 102,763 115,206
Agency – net financial position – End of year $130,296 $102,763

Segmented information (Note 14)
The accompanying notes form an integral part of these financial statements.

Statement of change in Agency net debt (unaudited)

For the year ended March 31
(in thousands of dollars)
2019 2018
Net cost of operations after government funding and transfers $(27,533) $12,443
Change in tangible capital assets
Acquisition of tangible capital assets 35,526 43,711
Amortization of tangible capital assets (36,523) (30,031)
Proceeds from disposal of tangible capital assets (451) (271)
Net (loss) or gain on disposal of tangible capital assets (673) (27)
Post-capitalization of tangible capital assets - 21
Tangible capital assets transfer from/(to) Other Government Departments (5) -
Total change due to tangible capital assets (2,126) 13,403
Change due to inventory (217) 15
Change due to prepaid expenses 1,794 (1,906)
Net increase in Agency net debt (28,082) 23,955
Agency – net debt – Beginning of year 97,816 73,861
Agency – net debt – End of year $69,734 $97,816

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

Statement of cash flows (unaudited)

For the year ended March 31
(in thousands of dollars)
2019 2018
Operating activities
Cash received from:
Fees, permits and certificates $(56,659) $(57,353)
Cash paid for:
Salaries and employees benefits 604,055 555,126
Operating and maintenance 141,269 133,080
Transfer payments 5,816 5,812
Revenues collected on behalf of Government 451 357
Cash used in operating activities 694,932 637,022
Capital investment activities
Acquisition of tangible capital assets 35,526 43,711
Proceeds from disposal of tangible capital assets (451) (271)
Cash used in capital investment activities 35,075 43,440
Net cash provided by Government of Canada $730,007 $680,462

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

Notes to the Financial Statements (unaudited)
Years ended March 31

1. Authority and objectives

The Canadian Food Inspection Agency (the "Agency") was established, effective April 1, 1997, under the Canadian Food Inspection Agency Act. The Act consolidates all federally mandated food and fish inspection services and federal animal and plant health activities into a single agency.

The Agency is a departmental corporation named in Schedule II to the Financial Administration Act and reports to Parliament through the Minister of Health.

The mandate of the Agency is to enhance the effectiveness and efficiency of federal inspection and related services for food, animals and plants. The objectives of the Agency are to contribute to a safe food supply and accurate product information; to contribute to the continuing health of animals and plants; and to facilitate trade in food, animals, plants, and related products.

In 2018-2019, the Agency transitioned from a reporting framework comprising Strategic Outcomes and a Program Alignment Architecture to a Departmental Results Framework comprising Core Responsibilities and Departmental Results. Supported by internal services, the Agency operates under the following Core Responsibility:

Safe Food and Healthy Plants and Animals: Protecting Canadians by safeguarding Canada's food system and the plant and animal resources on which we depend, and supporting the Canadian economy through the trade of Canadian goods. The Agency's Core Responsibility contains the following program inventory:

Internal Services: Internal Services are groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. Internal services include only those activities and resources that apply across an organization, and not those provided to a specific program. The groups of activities are Management and Oversight Services; Communications Services; Legal Services; Human Resources Management Services; Financial Management Services; Information Management Services; Information Technology Services; Real Property Services; Materiel Services; and Acquisition Services.

The Agency is responsible for the administering and enforcing 10 federal statutes and 23 sets of regulations, for regulating the safety and quality of food sold in Canada, and for supporting a sustainable plant and animal resource base. It shares many of its core responsibilities with other federal departments and agencies, with provincial, territorial and municipal authorities, with private industry, and with other stakeholders.

Operating and capital expenditures are funded by the Government of Canada through parliamentary authorities. Compensation payments under the Health of Animals Act and the Plant Protection Act and employee benefits are authorized by separate statutory authorities. Revenues generated by its operations are deposited to the Consolidated Revenue Fund and are available for use by the Agency.

2. Summary of significant accounting policies

These financial statements are prepared using the Agency'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:

3. Parliamentary authorities

The Agency receives most of its funding through annual parliamentary authorities. Items recognized in the Statement of Operations and Agency 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 Agency 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) 2019 2018
Net cost of operations before government funding and transfers $778,573 $765,654
Adjustments for items affecting net cost of operations but not affecting authorities:
Add (less):
Services provided without charge by other government departments (71,976) (73,065)
Amortization of tangible capital assets (36,523) (30,031)
Revenues pursuant to Section 30 of the CFIA act 54,236 55,883
Refund of prior year expenditures 3,644 3,421
Bad debt expense (37) (69)
Change in Employee Severance Benefits 4,007 (124)
Change in Allowance for Expired Collective Agreements 25,776 (23,666)
Other net changes in future funding requirements 317 (2,422)
Gain (loss) on disposal of tangible capital assets (673) (27)
Post-capitalization of tangible capital assets - 21
Total items affecting net cost of operations but not affecting authorities (21,229) (70,079)
Adjustments for items not affecting net cost of operations but affecting authorities:
Add (less):
Acquisition of tangible capital assets 35,526 43,711
Proceeds from disposal of tangible capital assets (451) (271)
Transition payments for implementing salary payments in arrears 2 3
Salary transfers from/(to) Other Government Departments (114) -
Total items not affecting net cost of operations but affecting authorities 34,963 43,443
Current year authorities used $792,307 $739,018

(b) Authorities provided and used:

(in thousands of dollars) 2019 2018
Authorities provided:
Vote 1 – Operating expenditures $610,679 $611,124
Vote 5 – Capital expenditures 43,084 63,656
Revenues pursuant to Section 30 of the CFIA act 95,176 69,831
Statutory compensation (transfer) payments 4,173 6,373
Statutory contributions to employee benefits plans and other statutory authorities 78,800 69,001
Less:
Authorities available for future years (17,829) (44,658)
Lapsed Operating (14,183) (16,527)
Lapsed Capital (7,593) (19,782)
Current year authorities used $792,307 $739,018

4. Accounts payable and accrued liabilities

The following table presents details of the Agency's accounts payable and accrued liabilities.

(in thousands of dollars) 2019 2018
Accounts payable – Other Government Departments $9,757 $3,313
Accounts payable – External parties 33,712 43,731
Total accounts payables 43,469 47,044
Accrued liabilities 74,383 85,605
Total accounts payable and accrued liabilities $117,852 $132,649

5. Environmental liabilities

The Government's "Federal Approach to Contaminated Sites" sets out a framework for 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 Agency has identified two sites (zero sites in 2017-2018) where contamination exists and assessment, remediation and monitoring may be required. No liability for remediation has been recognized as the sites are at various stages of testing and evaluation. The liabilities will be reported as soon as a reasonable estimate can be determined.

6. Deferred revenue

Deferred revenue represents the balance at year-end of unearned revenues stemming from accounts received from external parties that are restricted in order to fund the expenditures related to specific research projects 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. Details of the transactions related to this account are as follows:

(in thousands of dollars) 2019 2018
Opening balance $2,716 $1,957
Amounts received 917 1,800
Revenue recognized (2,404) (1,041)
Gross closing balance 1,229 2,716
Deferred revenues held on behalf of Government - -
Net closing balance $1,229 $2,716

7. Employee future benefits

The changes in the obligations during the year were as follows:

(in thousands of dollars) 2019 2018
Accrued benefit obligation, beginning of year $26,916 $26,792
Expense (recovery) for the year (1,312) 2,356
Benefits paid during the year (2,695) (2,232)
Accrued benefit obligation – End of year $22,909 $26,916

8. Accounts receivable and advances

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

(in thousands of dollars) 2019 2018
Receivables – Other Government Departments $10,645 $9,082
Receivables – External parties 5,547 5,683
Employee advances 10,764 7,537
Subtotal 26,956 22,302
Allowance for doubtful accounts (320) (293)
Gross accounts receivable 26,636 22,009
Accounts receivable and advances held on behalf of Government (20) (37)
Net accounts receivable $26,616 $21,972

9. Inventory

(in thousands of dollars) 2019 2018
Materials and supplies $375 $541
Livestock 236 287
Total inventory $611 $828

10. 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:

Asset class Amortization Period
Buildings 15-40 years
Machinery and equipment 5-20 years
Computer equipment and software 3-5 years
Vehicles 7-15 years
Leasehold improvements Lesser of the remaining term of the lease or useful life of the improvement
Assets under construction Once in service, in accordance with asset class

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.

(in thousands of dollars)
Cost Accumulated amortization Net book value
Capital asset class Opening balance Acquisitions Adjustments (1) Disposals and write-offs Closing balance Opening balance Amortization (2) Adjustments Disposals and write-offs Closing balance 2019 2018
Land $3,330 $ - $ - $ - $3,330 $ - $ - $ - $ - $ - $3,330 $3,330
Buildings 335,530 8,278 7,013 53 350,768 267,526 10,776 - 53 278,249 72,519 68,004
Machinery and equipment 94,293 3,424 364 5,050 93,031 61,041 4,654 239 4,615 61,319 31,712 33,252
Computer equipment and software 162,546 6,996 1,243 378 170,407 101,113 17,226 - 378 117,961 52,446 61,433
Vehicles 29,110 2,936 15 3,922 28,139 19,706 2,355 15 3,915 18,161 9,978 9,404
Assets under construction 17,050 11,964 (9,539) 688 18,787 - - - - - 18,787 17,050
Leasehold improvements 53,208 1,928 1,159 129 56,166 46,421 1,512 - 129 47,804 8,362 6,787
Total $695,067 $35,526 $255 $10,220 $720,628 $495,807 $36,523 $254 $9,090 $523,494 $197,134 $199,260

(1) Adjustments include assets under construction of $9,539 thousand that were transferred to the other categories upon completion of the assets.

(2) Amortization expense for the year ended March 31, 2019 is $36,523 thousand ($30,031 thousand in 2017-2018).

11. Contractual obligations and contractual rights

(a) Contractual obligations

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

(in thousands of dollars) 2020 2021 2022 2023 2024 and thereafter Total
Operating contracts $12,908 $3,057 $1,450 $1,365 $1,347 $20,127
Capital projects 4,609 148 - - - 4,757
Operating leases 3,619 235 223 148 40 4,265
Transfer payments 350 - - - - 350
Total $21,486 $3,440 $1,673 $1,513 $1,387 $29,499

(b) Contractual rights

The activities of the department sometimes involve the negotiation of contracts or agreements with outside parties that result in the Agency having rights to both assets and revenues in the future. They principally involve leases of property, royalties, and sales of goods and services. The Agency does not have major contractual rights that will generate revenues in future years and that can be reasonably estimated.

12. Contingent liabilities

Contingent liabilities arise in the normal course of operations and their ultimate disposition is unknown. Claims relating to both legal claims and employee grievances have been made against the Agency in the normal course of operations. These claims include items with pleading amounts and other for which no amount is specified. While the total amount claimed in these actions is significant, their outcomes are not determinable.

Amounts have been accrued for contingent liabilities as at March 31, 2019 pertaining to legal claims. The amount of the contingent liabilities for legal claims recognized is based on management's best estimate. Other legal claims against the Agency and other defendants include a class action suit related to bovine spongiform encephalopathy (BSE) for which the likelihood of liability is not determinable.

No amounts have been accrued pertaining to employee grievances as at March 31, 2019.

13. Related Party transactions

The Agency is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations.

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

(in thousands of dollars) 2019 2018
Employer's contribution to the health and dental insurance plans $42,555 $44,887
Accommodation 29,323 28,135
Legal services 88 43
Workers' compensation 10 -
Total $71,976 $73,065

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 the 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 Agency's Statement of Operations and Departmental Net Financial Position. In addition, the amount of $22,565 thousand ($22,804 thousand for 2017-2018) for information technology infrastructure services provided by Shared Services Canada is no longer recorded in our Financial Statements as described in Note 15.

(b) Other transactions with other government departments and agencies

(in thousands of dollars) 2019 2018
Accounts receivable $10,645 $9,082
Accounts payable 9,757 3,313
Expenses 108,137 105,208
Revenues 501 412

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

14. Segmented information

Presentation by segment is based on the Agency's Core responsibility. 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 expenses and by major type of revenues. The segmented results for the period are as follows:

(in thousands of dollars) 2019 2018
Safe food and healthy plants and animals Internal services Total Total
Transfer payments
Compensation payments $ 4,173 $ - $4,173 $6,369
Other 486 - 486 789
Total transfer payments 4,659 - 4,659 7,158
Operating expenses
Salaries and employee benefits 532,750 101,214 633,964 622,513
Professional and special services 44,716 26,831 71,547 71,860
Accommodation 32,662 5,237 37,899 36,764
Amortization 29,952 6,571 36,523 30,031
Utilities, materials and supplies 18,056 2,425 20,481 20,377
Travel and relocation 13,571 1,679 15,250 15,540
Furniture and equipment 3,272 2,163 5,435 5,771
Repairs 3,898 587 4,485 4,831
Rentals 585 2,204 2,789 5,576
Information 201 1,005 1,206 1,363
Loss on disposal of assets 552 121 673 27
Communications 187 14 201 128
Miscellaneous 107 25 132 164
Total operating expenses 680,509 150,076 830,585 814,945
Total expenses 685,168 150,076 835,244 822,103
Revenues
Inspection fees 39,273 - 39,273 39,927
Registrations, permits, certificates 9,748 - 9,748 8,636
Miscellaneous fees and services 4,911 497 5,408 5,410
Establishment license fees 1,988 - 1,988 2,056
Administrative monetary penalties 404 180 584 663
Grading 99 - 99 95
Interest - 5 5 9
Revenues earned on behalf of Government - (434) (434) (347)
Total revenues 56,423 248 56,671 56,449
Net cost of operations $628,745 $149,828 $788,573 $765,654

15. Comparative information

Certain comparative figures have been reclassified to conform to the current year's presentation.

Effective fiscal year 2018-2019, the amount for information technology infrastructure services provided by Shared Services Canada is no longer recorded in our Financial Statements as per the Public Sector Accounting Standards. The comparative figures for 2017-2018 have been updated to reflect the change as shown in the table below, which does not impact the 2018-2019 opening balance of the Agency net financial position.

(in thousands of dollars) 2018
Previous figures
2018
Comparative figures
Statement of Operations and Departmental Net Financial Position
Total expenses $844,907 $822,103
Net cost of operations before government funding and transfer 788,458 765,654
Services provided without charge by other government departments (Note 13) 95,869 73,065

Summary of the assessment of effectiveness of the systems of internal control over financial reporting and the action plan of the Canadian Food Inspection Agency for fiscal year 2018-19 (unaudited)

Annex to the statement of management responsibility including internal control over financial reporting

1. Introduction

This document provides summary information on the measures taken by the Canadian Food Inspection Agency (CFIA or the Agency) to maintain an effective system of internal control over financial reporting, including information on internal control management, assessment results and related action plans.

Detailed information on the department's authority, mandate and Core Responsibilities can be found in the 2018-19 Departmental Plan and the 2018-19 Departmental Results Report.

2. Departmental system of internal control over financial reporting

2.1 Internal control management

The Agency has a well-established governance and accountability structure to support departmental assessment efforts and oversight of its system of internal control. A departmental internal control management framework, approved by the President, is in place and comprises:

The Departmental Audit Committee provides advice to the President on the adequacy and functioning of the department's risk management, control and governance frameworks and processes.

2.2 Service arrangements relevant to financial statements

The Agency relies on other organizations for processing certain transactions that are recorded in its financial statements as follows.

2.2.1 Common service arrangements

Readers of this annex may refer to the annexes of the above-noted departments for a greater understanding of the systems of internal control over financial reporting related to these specific services.

The Agency relies on other departments for the processing of certain information or transactions that are recorded in its financial statements as follows:

2.2.2 Specific arrangements

Agriculture and Agri-Food Canada provides the Agency with a SAP financial system platform to capture and report all financial transactions and a PeopleSoft human resources system platform to manage pay and leave transactions.

3. Agency assessment results during fiscal year 2018-19

The following table summarizes the status of the ongoing monitoring activities according to the previous fiscal year's rotational plan.

Progress during the 2018 to 2019 fiscal year
Previous fiscal year's rotational ongoing monitoring plan for current fiscal year Status
Entity-level controls, SAP and financial close and reporting Completed as planned; no remedial actions required
Pay and capital assets Completed as planned; remedial actions started

The key findings and significant adjustments required from the current fiscal year's assessment activities are summarized as follows:

3.1 New or significantly amended key controls

In the current fiscal year, there were new and amended key controls in existing processes, including pay, that required a reassessment. Significant adjustments were not required for these key controls.

3.2 Ongoing monitoring program

As part of its rotational ongoing monitoring plan, the Agency completed its reassessment of entity-level controls, information technology controls within SAP and the financial controls within the business processes of pay, capital assets and financial close and reporting. For the most part, the key controls that were tested performed as intended, with remediation required as follows:

Management action plans addressing the recommendations were developed by the process owners.

4. Departmental action plan for the next fiscal year and subsequent fiscal years

The Agency's rotational ongoing monitoring plan over the next three fiscal years, based on an annual validation of the high-risk processes and controls and related adjustments to the ongoing monitoring plan as required, is shown in the following table.

Rotational ongoing monitoring plan
Key control areas 2019 to 2020 fiscal year 2020 to 2021 fiscal year 2021 to 2022 fiscal year
Entity-level controls No No Yes
Information technology general controls under departmental management
SAP No No Yes
PeopleSoft Yes No Yes
Revenue applications No Yes No
Business process controls
Pay Yes Yes Yes
Non-pay (operating and maintenance) No Yes No
Revenue Yes No Yes
Capital assets No Yes No
Statutory compensation payments No Yes No
Financial close and reporting Yes Yes Yes

In addition to the ongoing monitoring rotation plan, the Agency plans to continue to address outstanding remediation.

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