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Financial Statements 2014–2015 (Unaudited)

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For the year ended March 31, 2015

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, 2015, and all information contained in these statements rests with the management of the Canada School of Public Service (the School). These financial statements have been prepared by management using the Government'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 judgement and gives due consideration to materiality. To fulfil its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the School's financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada and included in the School's Departmental Performance 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, the Canada School of Public Service 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 School 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 ongoing process to identify key risks, to assess effectiveness of associated key controls and to make any necessary adjustments.

The School is subject to periodic Core Control Audits performed by the Office of the Comptroller General (OCG) and uses the results of such audits to comply with the Treasury Board Policy on Internal Control.

A Core Control Audit was performed in 2014–2015 by the OCG. The Audit Report and related Management Action Plan are posted on the School's Web site.

The financial statements of the School have not been audited.

Original version signed by:
Danielle May-Cuconato
A/Deputy Minister/President
Chief Financial Officer

Ottawa, Canada
August 17, 2015

Statement of Financial Position (Unaudited)

Statement of Financial Position (Unaudited) as at March 31, 2015. Read down the first column for a list of liabilities, financial assets and non-financial assets. Read across to the right for the amounts in thousands of dollars for 2015 and 2014. The departmental net financial position is presented in the last row of the table.
As at March 31
(in thousands of dollars)
2015 2014
Liabilities
Accounts payable and accrued liabilities (note 4)
11,060 6,827
Vacation pay and compensatory leave
2,678 2,629
Employee future benefits (note 5)
3,989 2,462
Other liabilities
5 35
Total liabilities 17,732 11,953
Financial assets
Due from the Consolidated Revenue Fund
9,657 5,674
Accounts receivable and advances (note 6)
1,160 1,187
Total financial assets 10,817 6,861
Departmental net debt 6,915 5,092
Non-financial assets
Prepaid expenses
673 375
Tangible capital assets (note 7)
3,224 2,796
Total non-financial assets 3,897 3,171
Departmental net financial position (3,018) (1,921)
Contractual obligations (note 8)
The accompanying notes form an integral part of the financial statements.
Original version signed by:
Danielle May-Cuconato
A/Deputy Minister/President
Chief Financial Officer

Ottawa, Canada
August 17, 2015

Statement of Operations and Departmental Net Financial Position (Unaudited)

Statement of Operations and Departmental Net Financial Position (Unaudited) for the year ended March 31, 2015. Read down the first column for the expenses, revenues, and government funding and transfers. Read across to the right for the amounts in thousands of dollars for planned results 2015 and actual results for 2015 and 2014. The departmental net financial position at the beginning of the year and end of the year are presented in the last rows of the table.
For the year ended March 31
(in thousands of dollars)
Planned
Results
2015
2015 2014
Expenses
Foundational Learning
54,546 47,521 47,532
Organizational Leadership Development
11,948 9,343 9,063
Public Sector Management Innovation
10,610 13,899 9,367
Internal Services
27,988 30,255 30,437
Total expenses 105,092 101,018 96,399
Revenues
Sales of goods and services
40,000 31,477 41,086
Other revenues
- 5 5
Total revenues 40,000 31,482 41,091
Net cost of operations before government funding and transfers 65,092 69,536 55,308
Statement of Operations and Departmental Net Financial Position (Unaudited) for the year ended March 31, 2015. Read down the first column for the expenses, revenues, and government funding and transfers. Read across to the right for the amounts in thousands of dollars for planned results 2014, and actual results for 2015 and 2014. The departmental net financial position at the beginning of year and end of year are presented at the bottom of the table.
Government funding and transfers
Net cash provided by Government
52,428 44,133
Change in due from Consolidated Revenue Fund
3,983 (421)
Services provided without charge by other government departments (note 9)
13,784 13,941
Transfer of the transition payments for implementing salary payments in arrears (note 10)
(1,756) -
Net cost (revenue) of operations after government funding and transfers 1,097 (2,345)
Departmental net financial position – Beginning of year (1,921) (4,266)
Departmental net financial position – End of year (3,018) (1,921)
Segmented information (note 11)
The accompanying notes form an integral part of the financial statements.

Statement of Change in Departmental Net Debt (Unaudited)

Statement of Change in Departmental Net Debt (Unaudited) for the year ended March 31, 2015. Read down the first column for a list of changes. Read across to the right for the amounts in thousands of dollars for 2015 and 2014. The departmental net debt at the beginning of the year and end of the year are presented in the last rows of the table.
For the year ended March 31
(in thousands of dollars)
2015 2014
Net cost (revenue) of operations after government funding and transfers 1,097 (2,345)
Change due to tangible capital assets
Acquisition of tangible capital assets
2,486 973
Amortization of tangible capital assets
(2,036) (1,794)
Gain (loss) on disposal of tangible capital assets, including adjustments
(12) -
Proceeds from disposal of tangible capital assets
(10) -
Total change due to tangible capital assets 428 (821)
Change due to prepaid expenses 298 101
Net increase (decrease) in departmental net debt 1,823 (3,065)
Departmental net debt – Beginning of year 5,092 8,157
Departmental net debt – End of year 6,915 5,092
The accompanying notes form an integral part of the financial statements.

Statement of Cash Flows (Unaudited)

Statement of Cash Flows (Unaudited) for the year ended March 31, 2015. Read down the first column for the operating activities and capital investing activities. Read across to the right for the amounts in thousands of dollars for 2015 and 2014. Net cash provided by the Government of Canada is presented in the last row of the table.
For the year ended March 31
(in thousands of dollars)
2015 2014
Operating activities
Net cost of operations before government funding and transfers 69,536 55,308
Non-cash items
Amortization of tangible capital assets (note 7)
(2,036) (1,794)
Gain (loss) on disposal of tangible capital assets
(12) -
Services provided without charge by other government departments (note 9)
(13,784) (13,941)
Transition payments for implementing salary payments in arrears (note 10)
1,756 -
Variations in Statement of Financial Position
Increase (decrease) in accounts receivable and accountable advances
(27) (719)
Increase (decrease) in prepaid expenses
298 101
Decrease (increase) in accounts payable and accrued liabilities
(4,233) 504
Decrease (increase) in vacation pay and compensatory leave
(49) 207
Decrease (increase) in employee future benefits
(1,527) 3,520
Decrease (increase) in other liabilities
30 (26)
Cash used in operating activities 49,952 43,160
Capital investing activities
Acquisitions of tangible capital assets (note 7)
2,486 973
Proceeds from disposal of tangible capital assets
(10) -
Cash used in capital investing activities 2,476 973
Net cash provided by Government of Canada 52,428 44,133
The accompanying notes form an integral part of the financial statements.

Notes to the Financial Statements (Unaudited)

For the year ended March 31

1. Authority and objectives

On April 1, 2004, amendments to the Canadian Centre for Management Development Act were proclaimed and the organization was renamed the Canada School of Public Service (the School). The amended legislation, now entitled the Canada School of Public Service Act, continues and expands the mandate of the former organization as a departmental corporation. The School reports to the President of the Treasury Board.

The School has a single strategic outcome: "Public servants have the common knowledge and the leadership and management competencies they require to fulfil their responsibilities in serving Canadians." Four programs support this strategic outcome:

  • Foundational Learning
  • Organizational Leadership Development
  • Public Sector Management Innovation
  • Internal Services

The School was created to ensure that all employees of the Public Service of Canada have the required competencies and common knowledge to serve Canadians in the most efficient and effective way possible. To achieve this goal, the School continues to offer a strong, consistent curriculum that focuses on the key skills and knowledge required by a dynamic public service that must constantly adapt to the needs of its stakeholders and Canadians.

2. Summary of significant accounting policies

These 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:

  1. (a)   Parliamentary authorities

    The School is financed primarily by the Government of Canada through parliamentary authorities. Financial reporting of authorities provided to the School 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 Statement of Operations and Departmental Net Financial Position and in the Statement of Financial Position are not necessarily the same as those provided through authorities from Parliament. Note 3 provides a reconciliation between the bases of reporting. The planned results amounts in the "Expenses" and "Revenues" sections of the Statement of Operations and Departmental Net Financial Positions are the amounts reported in the Future-oriented Statement of Operations included in the 2014-15 Report on Plans and Priorities. Planned results are not presented in the "Government funding and transfers" section of the Statement of Operations and Departmental Net Financial Position and in the Statement of Change in Departmental Net Debt because these amounts were not included in the 2014-15 Report on Plans and Priorities.

  2. (b)   Net cash provided by Government

    The School operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the School is deposited to the CRF, and all cash disbursements made by the School 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.

  3. (c)   Due from or to the 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 School is entitled to draw from the CRF without further authorities to discharge its liabilities.

  4. (d)   Revenues

    Revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues.

  5. (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 and employer contributions to the health and dental insurance plans are recorded as operating expenses at their estimated cost.

  6. (f)  Employee future benefits
    • Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government of Canada. The School's contributions to the Plan are charged to expenses in the year incurred and represent the total departmental obligation to the Plan. The School'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 of Canada, 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 and advances

    Accounts receivable and advances are stated at the lower of cost or net recoverable value. A valuation allowance is recorded for receivables where recovery is considered uncertain.

  • (h)   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 School 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 calculated on a straight-line basis over the estimated useful life of the assets as follows:

  1. Note 2 - Summary of significant accounting policies. (h) Tangible capital assets. Amortization periods for tangible capital assets based on a straight-line basis over the estimated useful life of the assets. Read down the first column for the asset class and down the second for the amortization period.
    Asset class Amortization period
    Machinery and Equipment 5-10 years
    Other Equipment (including furniture) 5-12 years
    Informatics Hardware 3-5 years
    Software (including developed software) 3-5 years
    Motor Vehicles 4 years
    Leasehold Improvements 2-10 years

    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.

  2. (i)   Measurement uncertainty

    The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses reported in the financial statements. At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable. The most significant items where estimates are used are the allowance for doubtful accounts, the liability for employee future benefits and the useful life of tangible capital assets. Actual results could significantly differ from those estimated. Management's estimates are reviewed periodically, and as adjustments become necessary, they are recorded in the financial statements in the year they become known.

3. Parliamentary authorities

The School receives most of its funding through annual parliamentary authorities. Items recognized in the Statement of Operations and Departmental 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 School 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:

  1. (a)  Reconciliation of net cost of operations to current year authorities used

    Note 3 - Parliamentary authorities. (a) Reconciliation of net cost of operations to current year authorities used. Read down the first column for the net cost of operations before government funding, transfers and adjustments and adjustments for items affecting the net cost of operations but not affecting authorities. Read across to the right for the amounts, in thousands of dollars, for 2015 and 2014. Current year authorities used is presented in the last row of the table.
    (in thousands of dollars) 2015 2014
    Net cost of operations before government funding and transfers 69,536 55,308
    Adjustments for items affecting net cost of operations but not affecting authorities
    Revenues
    31,482 41,091
    Services provided without charge by other government departments
    (13,784) (13,941)
    Decrease (increase) in employee future benefits
    (1,527) 3,520
    Amortization of tangible capital assets
    (2,036) (1,794)
    Gain (loss) on disposal of tangible capital assets
    (12) -
    Prior year adjustments
    143 575
    Decrease (increase) in vacation pay and compensatory leave
    (49) 144
    Other
    216 (1,215)
    Total adjustments for items affecting net cost of operations but not affecting authorities 14,433 28,380
    Adjustments for items not affecting net cost of operations but affecting authorities
    Acquisition of tangible capital assets (note 7)
    2,486 973
    Transition payments for implementing salary payments in arrears (note 10)
    1,756 -
    Increase (decrease) in prepaid expenses
    298 101
    Total adjustments for items not affecting net cost of operations but affecting authorities 4,540 1,074
    Current year authorities used 88,509 84,762
  2. (b)  Authorities provided and used

    Note 3 - Parliamentary authorities. (b) Authorities provided and used. Read down the first column for the authorities provided and lapsed and statutory authorities. Read across to the right for the amounts, in thousands of dollars, for 2015 and 2014. Current year authorities used is presented in the last row of the table.
    (in thousands of dollars) 2015 2014
    Authorities provided
    Vote 1 – Program expenditures
    42,349 45,980
    Less
    Lapsed authorities (4,416) (3,159)
    Total authorities used 37,933 42,821
    Statutory authorities
    Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act
    42,278 33,245
    Contributions to employee benefits plan
    8,280 8,683
    Spending of proceeds from the disposal of surplus Crown assets
    18 13
    Total statutory authorities used 50,576 41,941
    Current year authorities used 88,509 84,762

4. Accounts payable and accrued liabilities

The following table presents details of the School's accounts payable and accrued liabilities:

Note 4 - Accounts payable and accrued liabilities. Read down the first column for the accounts payable and liabilities, ordered by category. Read across to the right for the amounts, in thousands of dollars, for 2015 and 2014. Total accounts payable and accrued liabilities is presented in the last row of the table.
(in thousands of dollars) 2015 2014
Accounts payable – Other government departments and agencies 4,053 3,309
Accounts payable – External parties 2,593 650
Total accounts payable 6,646 3,959
Accrued liabilities 4,414 2,868
Total accounts payable and accrued liabilities 11,060 6,827

5. Employee future benefits

  1. (a)  Pension benefits

    The School's employees participate in the Public Service Pension 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 the Canada/Québec Pension Plans benefits, and they are indexed to inflation.

    Both the employees and the School contribute to the cost of the Plan. Due to the amendment of the Public Service Superannuation Act following the implementation of provisions related to Economic Action Plan 2012, employee contributors have been divided into two groups — Group 1 consists of existing plan members as of December 31, 2012 and Group 2 consists of members joining the Plan as of January 1, 2013. Each group has a distinct contribution rate.

    The 2014–2015 expense amounts to $5.7 million ($6.1 million in 2013–2014). For Group 1 members, the expense represents approximately 1.41 times (1.6 times in 2013–2014) the employee contributions and, for Group 2 members, approximately 1.39 times (1.5 times in 2013–2014) the employee contributions.

    The School'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 of Canada, as the Plan's sponsor.

  2. (b)  Severance benefits

    The School 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.

    As part of collective agreement negotiations with certain 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 commencing in fiscal year 2011–2012. 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 to 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. Information about the severance benefits, measured as at March 31, is as follows:

    Note 5 - Employee future benefits. (b) Severance benefits. Read down the first column for the benefits owing at the beginning of the year, expense for the year, benefits paid during the year and the balance owing at the end of the year. Read across to the right for the amounts, in thousands of dollars, for 2015 and 2014.
    (in thousands of dollars) 2015 2014
    Accrued benefit obligation – beginning of year 2,462 5,982
    Expense for the year 2,323 143
    Benefits paid during the year (796) (3,663)
    Accrued benefit obligation – end of year 3,989 2,462

6. Accounts receivable and advances

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

Note 6 - Accounts receivable and advances. Read down the first column for the receivables and advances, ordered by category. Read across to the right for the amounts, in thousands of dollars, for 2015 and 2014. Total accounts receivable and advances is presented in the last row of the table.
(in thousands of dollars) 2015 2014
Receivables – Other government departments and agencies 703 426
Receivables – External parties 504 782
Employee advances 11 16
Subtotal 1,218 1,224
Allowance for doubtful accounts on receivables from external parties (58) (37)
Accounts receivable and advances 1,160 1,187

7. Tangible capital assets

Note 7 - Tangible capital assets. Cost. Read down the first column for the capital asset class. Read across to the right for the cost, in thousands of dollars, for the opening balance; acquisitions; adjustments; disposals and write-offs; and closing balance. The totals are presented in the last row of the table.
Cost (in thousands of dollars)
Capital asset class Opening
balance
Acquisitions Adjustments Disposals
and write-offs
Closing
balance
Machinery and equipment
1,131 791 - (26) 1,896
Other equipment (including furniture)
156 31 - (13) 174
Informatics hardware
250 94 - - 344
Software (including developed software)
8,588 - 1,058 (5) 9,641
Motor vehicles
51 - - (25) 26
Leasehold improvements
975 - 646 (1) 1,620
Assets under construction
134 1,570 (1,704) - -
Total 11,285 2,486 - (70) 13,701
Note 7 - Tangible capital assets. Accumulated amortization. Read down the first column for the capital asset class. Read across to the right for the accumulated amortization, in thousands of dollars, for the opening balance; amortization; adjustments; disposals and write-offs; and closing balance. The totals are presented in the last row of the table.
Accumulated amortization (in thousands of dollars)
Capital asset class Opening
Balance
Amortization Adjustments Disposals and
write-offs
Closing
balance
Machinery and equipment
1,061 30 - (26) 1,065
Other equipment (including furniture)
102 9 - (6) 105
Informatics hardware
162 51 - - 213
Software (including developed software)
6,587 1,825 - - 8,412
Motor vehicles
16 7 - (16) 7
Leasehold improvements
561 114 - - 675
Assets under construction
- - - - -
Total 8,489 2,036 - (48) 10,477
Note 7 - Tangible capital assets. Net book value. Read down the first column for the capital asset class. Read across to the right for the net book value, in thousands of dollars, for 2015 and 2014. The totals are presented in the last row of the table.
Net book value (in thousands of dollars)
Capital asset class 2015 2014
Machinery and equipment
831 70
Other equipment (including furniture)
69 54
Informatics hardware
131 88
Software (including developed software) 1,229 2,001
Motor vehicles
19 35
Leasehold improvements
945 414
Assets under construction
- 134
Total
3,224 2,796
The adjustments represent assets under construction of $1,704,000 that were transferred to the other categories upon completion of the assets.

8. Contractual obligations

The nature of the School's activities can result in some large multi-year contracts and obligations whereby the School will be obligated to make future payments when the services/goods are received. Significant contractual obligations that can be reasonably estimated are summarized as follows:

Note 8 - Contractual obligations. Read down the first column for the year (from 2016 to 2020 and thereafter). Read down the second column for the amounts for operating leases (in thousands of dollars). Total contractual obligations is presented in the last row of the table.
(in thousands of dollars) Operating leases
2016
1,125
2017
353
2018
214
2019
75
2020 and thereafter
-
Total contractual obligations 1,767

9. Related party transactions

The School is related as a result of common ownership to all government departments, agencies, and Crown corporations. The School enters into transactions with these entities in the normal course of business and on normal trade terms.

  1. (a)   Common services provided without charge by other government departments

    During the year, the School received services without charge from certain common service organizations related to accommodation and the employer's contribution to the health and dental insurance plans. These services provided without charge have been recorded in the School's Statement of Operations and Departmental Net Financial Position as follows:

    Note 9 - Related party transactions. (a) Common services provided without charge by other government departments. Read down the first column for the services listed by category. Read across to the right for the amounts, in thousands of dollars, for 2015 and 2014. Total common services provided without charge from other government departments is presented at the bottom in the last row of the table.
    (in thousands of dollars) 2015 2014
    Accommodation 9,307 9,403
    Employer's contribution to the health and dental insurance plans 4,477 4,538
    Total common services provided without charge from other government departments 13,784 13,941

    The Government has centralized some of its administrative activities for efficiency, cost-effectiveness 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 payroll and cheque issuance services provided by Public Works and Government Services Canada, are not included in the School's Statement of Operations and Departmental Net Financial Position.

  2. (b)  Other transactions with related parties

    Note 9 - Related party transactions. (b) Other transactions with related parties. Read down the first column for the expenses and revenues. Read across to the right for the amounts, in thousands of dollars, for 2015 and 2014.
    (in thousands of dollars) 2015 2014
    Expenses — Other government departments and agencies 24,119 20,576
    Revenues — Other government departments and agencies 30,498 39,464
    Expenses and revenues disclosed in (b) exclude common services provided without charge, which are already disclosed in (a).

10. Transfer of the transition payments for implementing salary payments in arrears

The Government of Canada implemented salary payments in arrears in 2014–2015. As a result, a one-time payment was issued to employees and will be recovered from them in the future. The transition to salary payments in arrears forms part of the transformation initiative that replaces the pay system and also streamlines and modernizes the pay processes. This change to the pay system had no impact on the expenses of the School. However, it did result in the use of additional spending authorities by the School. Prior to year end, the transition payments for implementing salary payments in arrears were transferred to a central account administered by Public Works and Government Services Canada, which is responsible for the administration of the Government pay system.

11. Segmented information

Presentation by segment is based on the School's Program Alignment Architecture. The presentation by segment is based on the same accounting policies as described in the Summary of significant policies in note 2. The following table presents the expenses incurred and revenues generated for the main program activities, by major object of expense and by major type of revenue. The segment results for the period are as follows:

Note 11 - Segmented information. This table presents expenses incurred and revenues generated by program based on the Program Alignment Architecture. Read down the first column for the operating expenses and revenues. Read across to the right for the amounts (in thousands of dollars) for foundational learning, organizational leadership development, public sector management innovation, internal services and the totals for 2015 and 2014. The net cost of operations before government funding and transfers is presented in the last row of the table.
(in thousands of dollars) Foundational
Learning
Organizational
Leadership
Development
Public Sector
Management
Innovation
Internal
Services
2015 2014
Operating expenses
Salaries and employee benefits
31,034 6,572 10,111 20,325 68,042 64,693
Professional and special services
7,392 1,193 1,462 4,183 14,230 14,701
Rental of accommodation and equipment
4,894 1,040 1,620 3,444 10,998 11,276
Transportation and telecommunications
1,066 81 215 262 1,624 1,765
Utilities, materials and supplies
230 15 30 176 451 459
Small equipment and parts
653 131 201 1,174 2,159 827
Printing and publishing
491 22 111 157 781 626
Amortization of tangible capital assets
1,471 238 73 254 2,036 1,794
Repair and maintenance
282 50 76 267 675 90
Other operating expenses
8 1 - 1 10 168
Loss on disposal of tangible capital assets
- - - 12 12 -
Total expenses 47,521 9,343 13,899 30,255 101,018 96,399
Revenues
Sales of goods and services
25,747 4,218 1,301 211 31,477 41,086
Other revenues
- - - 5 5 5
Total revenues 25,747 4,218 1,301 216 31,482 41,091
Net cost of operations before government funding and transfers 21,774 5,125 12,598 30,039 69,536 55,308

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