Courts Administration Service
Symbol of the Government of Canada
CAS Home > Reports on Plans and Priorities > 2013-14 Future-oriented Financial Statements - Archive

2012-13 and 2013-14 Future-oriented Financial Statements


Warning This Web page has been archived on the Web.

Archived Content

Information identified as archived on the Web is for reference, research or recordkeeping purposes. It has not been altered or updated after the date of archiving. Web pages that are archived on the Web are not subject to the Government of Canada Web Standards. As per the Communications Policy of the Government of Canada, you can request alternate formats by contacting us.

Statement of Management Responsibility

Departmental management is responsible for these future-oriented financial statements, including responsibility for the appropriateness of the assumptions on which these statements are prepared.  These statements are based on the best information available and assumptions adopted as at January 21, 2013 and reflect the plans described in the Report on Plans and Priorities. 

The future-oriented financial statements of the Courts Administration Service have not been audited.


Daniel Gosselin, FCPA, FCA
Deputy Head
Chief Administrator


Francine Côté, CPA, CA, CISA
Chief Financial Officer
Deputy Chief Administrator,
Corporate Services

 

 

 

Ottawa
Date: March 15, 2013

Future-oriented Statement of Financial Position

Future-oriented Statement of Financial Position (Unaudited)
As at March 31 (in thousands of dollars)
Estimated Results 2013 Forecast 2014
LIABILITIES
Accounts payable and accrued liabilities (Note 6) 2,905 2,905
Vacation pay and compensatory leave 2,283 2,408
Deposit accounts (Note 7) 6,494 6,459
Employee future benefits (Note 8) 3,228 2,341
TOTAL LIABILITIES 14,910 14,113
FINANCIAL ASSETS
Due from the Consolidated Revenue Fund 7,664 7,629
Accounts receivable and employee advances (Note 9) 2,170 2,170
Total gross financial assets 9,834 9,799
Financial assets held on behalf of Government
Accounts receivable and employee advances (Note 9) (1,585) (1,585)
Total net financial assets 8,249 8,214
Departmental net debt 6,661 5,899
Non-financial assets
Tangible capital assets (Note 10) 7,098 6,589
Total Non-financial assets 7,098 6,589
Departmental net financial position 437 690

Contingent liabilities (Note 11)

Information for the year ending March 31, 2013 includes actual amounts from April 1, 2012 to November 30, 2012.

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


Daniel Gosselin, FCPA, FCA
Deputy Head
Chief Administrator

Ottawa
Date: March 15, 2013

Francine Côté, CPA, CA, CISA
Chief Financial Officer
Deputy Chief Administrator,
Corporate Services

 

 

 


 

Future-oriented Statement of Operations and Departmental Net Financial Position

Future-oriented Statement of Operations and Departmental Net Financial Position
For the Year Ended March 31 (Unaudited)
(in thousands of dollars)
  Estimated Results 2013 Forecast 2014
EXPENSES
Judicial Services 42,370 42,925
Registry Services 33,054 33,490
Internal Services 22,378 23,536
TOTAL EXPENSES 97,802 99,951
REVENUES
Filing fees 1,931 1,686
Fines 1,916 2,682
Employment Insurance Operating Account cost recoveries (Note 4(d)) 1,576 1,576
Miscellaneous 97 96
Revenues earned on behalf of Government (5,512) (6,032)
TOTAL REVENUES 8 8
Net cost of operations before government funding and transfers 97,794 99,943
Government funding and transfers
Net cash provided by Government of Canada 70,666 70,366
Change in due from Consolidated Revenue Fund (1,783) (35)
Services provided without charge by other government departments (Note 12) 29,956 29,865
Net cost of operations after government funding and transfers (1,045) (253)
Departmental net financial position - Beginning of year (608) 437
Departmental net financial position - End of year 437 690

Segmented information (Note 13)

Information for the year ending March 31, 2013 includes actual amounts from April 1, 2012 to November 30, 2012.

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

 

Future-oriented Statement of Change in Departmental Net Debt

Future-oriented Statement of Change in Departmental Net Debt
For the year ended March 31 (Unaudited)
(in thousands of dollars)
  Estimated Results 2013 Forecast 2014
Net cost of operations after government funding and transfers (1,045) (253)
Change due to tangible capital assets
Acquisition of tangible capital assets 1,711 309
Amortization of tangible capital assets (580) (818)
Proceeds from disposal of tangible capital assets (3) -
Net (loss) or gain on disposal of tangible capital assets including adjustments (546) -
Total change due to tangible capital assets 582 (509)
Net increase (decrease) in departmental net debt (463) (762)
Departmental net debt - Beginning of year 7,124 6,661
Departmental net debt - End of year 6,661 5,899

Information for the year ending March 31, 2013 includes actual amounts from April 1, 2012 to November 30, 2012.

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

 

Future-oriented Statement of Cash Flows

Future-oriented Statement of Cash Flows
For the Year Ended March 31 (Unaudited)
(in thousands of dollars)
  Estimated Results 2013 Forecast 2014
OPERATING ACTIVITIES
Net cost of operations before government funding and transfers 97,794 99,943
Non-cash items:
Amortization of tangible capital assets (Note 10) (580) (818)
Services provided without charge by other government departments (Note 12) (29,956) (29,865)
Gain (Loss) on disposal and write-down of tangible capital assets (546) -
Variations in Statement of Future-oriented Financial Position:
Increase (decrease) in accounts receivable and employee advances 210 -
(Increase) decrease in accounts payable and accrued liabilities 1,995 -
(Increase) decrease in vacation pay and compensatory leave (125) (125)
(Increase) decrease in deposit accounts 35 35
(Increase) decrease in employee future benefits 131 887
Cash used in operating activities 68,958 70,057
CAPITAL INVESTING ACTIVITIES
Acquisitions of tangible capital assets (Note 10) 1,711 309
Proceeds from disposal of tangible capital assets (3) -
Cash used in capital investing activities 1,708 309
Net cash provided by Government of Canada 70,666 70,366

Information for the year ending March 31, 2013 includes actual amounts from April 1, 2012 to November 30, 2012.

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

 

Notes to the Future-oriented Financial Statements

For the year ended March 31 (Unaudited)

1. Authority and objectives

The Courts Administration Service, which was established on July 2, 2003 by the Courts Administration Service Act, S.C. 2002, c.8, is responsible for providing administrative services to the Federal Court of Appeal, the Federal Court, the Court Martial Appeal Court of Canada and the Tax Court of Canada (here after referred to as the "the Courts"). 

These services permit individuals, companies, organizations and the Government of Canada to submit disputes and other matters to the Courts, and enable the Courts to hear and resolve the cases before them fairly, without delay and as efficiently as possible.

The Courts Administration Service has three programs: to provide Registry Services, to provide Judicial Services and to provide Internal Services.  

Registry Services processes legal documents and applications for judicial review under the jurisdiction of the Federal Court of Appeal, the Federal Court, the Court Martial Appeal Court of Canada and the Tax Court of Canada. It also ensures the proper court records management and adequate operation of the litigation and court access process.

Judicial Services provides direct support to all the Justices through the efforts of judicial assistants, law clerks, jurilinguists, chauffeurs, court attendants, and library personnel. The services provided include research, documentation, revision, translation, and linguistic and terminological advice, the object of which is to assist the judges in preparing their judgments and reasons for judgment.

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. These groups 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; Acquisition Services; and Travel and Other Administrative Services. Internal Services include only those activities and resources that apply across an organization and not to those provided specifically to a program.

2. Methodology and significant assumptions

These future-oriented financial statements have been prepared on the basis of the government priorities and the plans of the Courts Administration Service as described in the Report on Plans and Priorities.

The information in the estimated results for fiscal year 2012-13 is based on actual results as at November 30, 2012 and forecasts for the remainder of the fiscal year. Estimated year end information for 2012-13 is used as the opening position for the 2013-14 planned results, and forecasts have been made for the planned results for the 2013-14 fiscal year.

The main assumptions underlying the forecasts are as follows:

  • (a) The Courts Administration Service's activities will remain substantially the same as the previous year.

  • (b) Assets, liabilities, expenses and revenues (excluding fine revenue), including the determination of amounts internal and external to the government, are based on historical experience and professional judgement. The general historical pattern is expected to continue.

  • (c) Fine revenue for 2012-13 is estimated based on payments made and court documents issued to date. Fine revenue for 2013-14 will be forecasted based on a 3 year average. Given their nature, actual amounts collected from fines could vary considerably from these estimates.

  • (d) It is expected that all expired and expiring collective agreements will include provisions to eliminate accumulation of severance for voluntary termination and to offer immediate payouts of severance already ccumulated. The forecast of cumulative severance liquidation payments was based on the assumptions that payouts of accumulated severance will start within 3 months of signing of the agreement and occur evenly over the following 6 months and that 75% of those eligible will opt for an immediate cash-out.

  • (e) Bill C-11 amends the Federal Courts Act to increase the number of Federal Court judges. Estimated use of Bill C-11 funding in 2012-13 is projected to be nil, as no judicial appointments are anticipated during the fiscal year. Available Bill C-11 funding in 2013-14 is forecasted to be utilised. Actual use of Bill C-11 funding for 2012-13 and 2013-14 will be entirely dependant on the timing of judicial appointments.

These assumptions are adopted as at January 21, 2013.

3. Variations and changes to the forecast financial information

While every attempt has been made to forecast final results for the remainder of 2012-13 and for 2013-14, actual results achieved for both years are likely to vary from the forecast information presented, and this variation could be material.

In preparing these future-oriented financial statements, the Courts Administration Service has made estimates and assumptions concerning the future. These estimates and assumptions may differ from the subsequent actual results. Estimates and assumptions are continually evaluated and are based on historical experience, as well as other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Factors that could lead to material differences between the future-oriented financial statements and the actual financial statements include:

(a) The timing and amounts of acquisitions and disposals of tangible capital assets may affect gains/losses and amortization expense. 

(b) Further changes to the operating budget through additional new initiatives or technical adjustments later in the year.

(c) Implementation of new collective agreements.

(d) The timing and amounts of fine revenue.

Once the Report on Plans and Priorities is presented, the Courts Administration Service will not be updating the forecasts for any changes to authorities or forecast financial information made in ensuing supplementary estimates. Variances will be explained in the Departmental Performance Report.

4. Summary of significant accounting policies

These future-oriented 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 Courts Administration Service is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the Courts Administration Service 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 Future-oriented Statement of Operations and Departmental Net Financial Position and in the Future-oriented Statement of Financial Position are not necessarily the same as those provided through authorities from Parliament. Note 5 provides a reconciliation between the bases of reporting.

(b) Net cash provided by Government
The Courts Administration Service operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Courts Administration Service is deposited to the CRF, and all cash disbursements made by the Courts Administration Service 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 or to the Consolidation 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 Courts Administration Service is entitled to draw from the CRF without further authorities to discharge its liabilities.

(d) Revenues

  • Revenues consist primarily of filing fees, fines and sales of copies of filed documentation, including copies of judgments and orders. All such revenue is non-respendable, meaning it cannot be spent by the Courts Administration Service and is deposited to the CRF.

  • All revenues are accounted for in the period in which the underlying transaction or event that gave rise to the revenue takes place.

  • Employment Insurance (EI) Operating Account cost recoveries: At the end of each fiscal year, the Courts Administration Service determines the cost associated with the administration of Employment Insurance cases. The total cost allocated by the Courts Administration Service for handling EI cases are expended against Human Resources and Skills Development Canada (HRSDC), the department responsible for the EI Operating account. As such, HRSDC would show an expense and the Courts Administration Service would show an equivalent, non respendable revenue item. The purpose of this accounting exercise is to reflect more accurately the total cost of running the EI program and it is strictly internal to the Government. 

  • Revenues that are non-respendable are not available to discharge the Courts Administration Service's liabilities. While the Deputy Head is expected to maintain accounting control, he has no authority regarding the disposition of non-respendable revenues. As a result, non-respendable revenues are considered to be earned on behalf of the Government and are therefore presented as a reduction of the entity's gross revenues.

(e) Expenses
Expenses are recorded on the accrual basis.

  • 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 and workers' compensation are recorded as operating expenses at their estimated cost.

(f)  Employee future benefits

  • Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government. The Courts Administration Service's contributions to the Plan are charged to expenses in the year incurred and represent the total departmental obligation to the Plan. The Courts Administration Service'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, as the Plan's sponsor.

  • 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.

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

(h) Contingent liabilities

Contingent liabilities are potential liabilities that may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded. If the likelihood is not determinable or if an amount cannot be reasonably estimated, the contingency is disclosed in the Notes to the Future-oriented Financial Statements.

(i) Tangible capital assets
All tangible capital assets and leasehold improvements having an initial cost of $5,000 or more are recorded at their acquisition cost. The Courts Administration Service does not capitalize intangibles, works of art and historical treasures that have cultural, aesthetic or historical value, assets located on Indian reserves and museum collections. 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 10 years
Computer hardware 3 years
Computer software 4 years
Furniture and fixtures 10 years
Vehicles 10 years
Leasehold improvements Over term of lease

Assets under construction are recorded in the applicable capital asset class in the year that they become available for use and are not amortized until they become available for use.

5. Parliamentary authorities

The Courts Administration Service receives its funding through annual Parliamentary authorities. Items recognized in the Future-oriented Statement of Operations and Departmental Net Financial Position and in the Future-oriented Statement of Financial Position in one year may be funded through Parliamentary authorities in prior, current or future years. Accordingly, the Courts Administration Service 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 tables below.

Estimated authorities requested for the year ending March 31, 2013 include amounts presented in the 2012-13 Main Estimates and Supplementary Estimates (A) & (B) and estimates of amounts to be allocated at year-end from Treasury Board central votes. Forecast authorities requested for the year ending March 31, 2014 are the planned spending amounts presented in the 2013-14 Report on Plans and Priorities.

 

(a) Reconciliation of net cost of operations to current year authorities used
(in thousands of dollars)
  Estimated Results 2013 Forecast 2014
Net cost of operations before government funding and transfers 97,794 99,943
Adjustments for items affecting net cost of operations but not affecting authorities:
Services provided without charge by other government departments (29,956) (29,865)
Amortization of tangible capital assets (580) (818)
Decrease (increase) in vacation pay and compensatory leave (125) (125)
Decrease (increase) in employee future benefits 131 887
Gain (Loss) on disposal and write-down of tangible capital assets (546) -
Refund of previous year expenditures 9 -
Adjustments of previous years payables at year-end (PAYE) 49 -
Other 5 8
Total items affecting net cost of operations but not affecting authorities (31,013) (29,913)
Adjustments for items not affecting net cost of operations but affecting authorities:  
Acquisition of tangible capital assets 1,711 309
Variation in advances (1) -
Other 3 -
Total items not affecting net cost of operations but affecting authorities 1,713 309
Current year authorities used 68,494 70,339

 

(b) Authorities provided and used
(in thousands of dollars)
  Estimated Results 2013 Forecast 2014
Authorities provided:
Vote 30 – Program expenditures 64,280 62,892
Statutory authorities 7,144 7,447
Less:
Lapsed authorities (2,930) -
Current year authorities used 68,494 70,339

 

6. Accounts payable and accrued liabilities

The following table presents details of the Courts Administration Service's accounts payable and accrued liabilities:

(in thousands of dollars)
  Estimated
Results 2013
Forecast 2014
Accounts payable - Other government departments and agencies 184 184
Accounts payable - External parties 1,602 1,602
  1,786 1,786
Accrued liabilities 1,119 1,119
  2,905 2,905

7. Deposit accounts

The Courts Administration Service maintains two deposit accounts on behalf of litigants before the Courts. Pursuant to an order of the Court, the deposit accounts will record funds paid into the Federal Court of Appeal, Federal Court and Tax Court of Canada. These amounts are held as payments and eventually released, pending judgment of the Courts. The difference between these two accounts is the calculation of interest, as described below. 

Calculation of Interest:
Deposit Account for the Federal Court of Appeal and Federal Court: Pursuant to the Order in Council P.C. 1970 4/2, the account earns interest semi-annually at a rate that is equal to nine-tenths of the monthly average of tender rates for three-month Treasury bills and is calculated on the minimum monthly balance. 

Deposit Account for the Tax Court of Canada:
Pursuant to the Order in Council P.C. 1970-300, the account earns interest semi-annually at a rate that is equal to ninety percent of the average of the weekly three-month Treasury bills and is calculated on a daily basis. 

(in thousands of dollars)
  Estimated Results 2013 Forecast 2014
Balance, beginning of year 6,529 6,494
Receipts and other credits 1,161 1,161
Disbursements and other charges (1,196) (1,196)
Balance, end of the year 6,494 6,459

 

8. Employee future benefits

(a) Pension benefits
The Courts Administration Service's employees participate in the Public Service Pension Plan, which is sponsored and administered by the Government. 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 Courts Administration Service contribute to the cost of the Plan. The 2012-13 forecasted expense amounts to $5,098,591 ($5,317,384 in 2013-14), which represents approximately 1.8 times (1.8 times in 2013-14) the contributions by employees.

The Courts Administration Service'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, as the Plan's sponsor.

(b) Severance benefits
The Courts Administration Service provides severance benefits to its employees based on eligibility, years of service and salary at termination of employment. 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)
  Estimated
Results 2013
Forecast 2014
Accrued benefit obligation - Beginning of year 3,359 3,228
Expense for the year 328 107
Benefits paid during the year (459) (994)
Accrued benefit obligation - End of year 3,228 2,341

As part of collective agreement negotiations with most 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. 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.

 

9. Accounts receivable and advances

The following table presents details of the Courts Administration Service's accounts receivable and advances balances:

(in thousands of dollars)
  Estimated Results 2013 Forecast 2014
Accounts receivable - Other government departments and agencies 2,158 2,158
Accounts receivable - External parties 20 20
Employees advances 8 8
  2,186 2,186
Allowance for doubtful accounts on receivables from external parties (16) (16)
Gross accounts receivables 2,170 2,170
Accounts receivable held on behalf of Government (1,585) (1,585)
Net accounts receivable 585 585

 

10. Tangible capital assets

Cost

(in thousands of dollars)
  2013 Acquisitions Adjustments(1) Disposals and Write-Offs 2014
Machinery and equipment 736 - - - 736
Computer hardware 4,246 264 - - 4,510
Computer software 1,350 - - - 1,350
Furniture and fixtures 851 15 - - 866
Vehicles 375 30 - - 405
Leasehold improvements 4,681 - - - 4,681
Assets under construction - Computer software 157 - - - 157
  12,396 309 - - 12,705

Accumulated amortization

(in thousands of dollars)
  2013 Amortization Adjustments(1) Disposals and Write-Offs 2014
Machinery and equipment 643 20 - - 663
Computer hardware 2,824 339 - - 3,163
Computer software 445 154 - - 599
Furniture and fixtures 771 30 - - 801
Vehicles 217 37 - - 254
Leasehold improvements 398 238 - - 636
  5,298 818 - - 6,116

Net book value

(in thousands of dollars)
  2013 2014
Machinery and equipment 93 73
Computer hardware 1,422 1,347
Computer software 905 751
Furniture and fixtures 80 65
Vehicles 158 151
Leasehold improvements 4,283 4,045
Assets under construction - Computer software 157 157
  7,098 6,589

(1) Adjustments include assets under construction that were transferred to the other categories upon completion of the assets.

Forecasted amortization expense for the year ended March 31, 2014 is $817,866 (2012-13 is $579,559).

 

11. Contingent liabilities

Contingent liabilities arise in the normal course of operations and their ultimate disposition is unknown.

Claims and litigation
Claims have been made against the Courts Administration Service in the normal course of operations. These claims include items with pleading amounts and others for which no amount is specified. While the total amount claimed in these actions is significant, their outcomes are not determinable. As at the date of the preparation of these future-oriented financial statements, legal proceedings for claims totalling approximately $40,000 are pending.

12. Related party transactions

The Courts Administration Service is related as a result of common ownership to all government departments, agencies, and Crown corporations. The Courts Administration Service 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 Courts Administration Service received services without charge from certain common service organizations, related to accommodation, the employer's contribution to the health and dental insurance plans and workers' compensation coverage. These services provided without charge have been recorded in the Courts Administration Service's Future-oriented Statement of Operations and Departmental Net Financial Position as follows:

(in thousands of dollars)
  Estimated Results 2013 Forecast 2014
Accommodation (1) 26,381 26,064
Employer's contribution to the health and dental insurance plans 3,529 3,765
Workers' compensation 46 36
  29,956 29,865

(1) Accommodation costs include the space of the court rooms, the offices of the Members of the Court, the discovery rooms, etc.

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 Works and Government Services Canada are not included in the Courts Administration Service's Statement of Operations and Departmental Net Financial Position.

(b) Other transactions with related parties

(in thousands of dollars)
  Estimated Results 2013 Forecast 2014
Revenues - Other government departments and agencies 1,727 1,678
Expenses - Other government departments and agencies 9,425 10,659

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

 

13. Segmented information

Presentation by segment is based on the Courts Administration Service's program alignment architecture. The presentation by segment is based on the same accounting policies as described in the Summary of significant accounting policies in note 4. The following table presents the expenses incurred and revenues generated for the main programs, by major object of expense and by major type of revenue. The segment results for the period are as follows:

(in thousands of dollars)
  Estimated
Results
2013
Judicial
Services
Registry
Services
Internal
Services
Forecast 2014
EXPENSES
Salaries and employee benefits 54,021 16,777 23,714 14,291 54,782
Accommodations (Note 12) 26,381 19,809 4,952 1,303 26,064
Professional and special services 9,089 3,609 3,666 2,538 9,813
Transportation and telecommunications 2,453 535 398 1,951 2,884
Materials and supplies 1,812 1,803 211 283 2,297
Rentals 1,569 135 150 1,063 1,348
Machinery and equipment 748 50 144 873 1,067
Amortization of tangible capital assets 580  56  139  623  818
Information  393  112  83  46  241
Repairs and maintenance  328  39  28  583  650
Miscellaneous 428 - 5 (18) (13)
TOTAL EXPENSES 97,802 42,925 33,490 23,536 99,951
 
REVENUES
Filing fees 1,931  - 1,686  - 1,686
Fines 1,916  - 2,682  - 2,682
Employment Insurance Operating Account cost recoveries (Note 4(d)) 1,576  678  461  437 1,576
Miscellaneous 97  -  89  7  96
Revenues earned on behalf of Government (5,512) (678) (4,918) (436) (6,032)
TOTAL REVENUES 8  -  -  8  8
 
Net cost of operations before government funding and transfers 97,794 42,925 33,490 23,528 99,943