2015-2016 Financial Statements

Text Version

Independent Auditor’s Report

To the Speaker of the House of Commons and the Speaker of the Senate

Report on the Financial Statements

I have audited the accompanying financial statements of the Office of the Information Commissioner of Canada, which comprise the statement of financial position as at 31 March 2016, and the statement of operations and net financial position, statement of change in net debt and statement of cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

My responsibility is to express an opinion on these fianancial statements based on my audit. I conducted my audit in accordance with Canadian generally accepted auditing standards. Those standards require that I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity's internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion.

Opinion

In my opinion, the financial statements present fairly, in all material respects, the financial position of the Office of the Information Commissioner of Canada as at 31 March 2016, and the results of its operations, changes in its net debt, and its cash flows for the year that ended in accordance with Canadian public sector accounting standards.

Report on Other Legal and Regulatory Requirements

In my opinion, the transactions of the Office of the Information Commissioner of Canada that have come to my notice during my audit of the financial statements have, in all significant respects, been in accordance with the Financial Administration Act and regulations and the Access to Information Act.

Original signed by

Marise Bédard, CPA, CA
Principal for the Auditor General of Canada

4 August 2016
Ottawa, Canada

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, 2016 and all information contained in these statements rests with the management of the Office of the Information Commissioner of Canada (the “Office”). 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 fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the Office’s financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in the Office’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 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 Office and through conducting an annual 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.

A Risk-based assessment of the system of ICFR for the year ended March 31, 2016 was completed in accordance with the Treasury Board Policy on Internal Control and the results and action plans are summarized in the annex.

The effectiveness and adequacy of the Office's system of internal control is reviewed by the Audit and Evaluation 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 Information Commissioner of Canada.

The Office of the Auditor General, the independent auditor for the Government of Canada, has expressed an opinion on the fair presentation of the financial statements of the Office which does not include an audit opinion on the annual assessment of the effectiveness of the Office's internal controls over financial reporting.

Gatineau, Canada
August 4, 2016

Statement of Financial Position

As at March 31 (in dollars)	2016	2015
Liabilities
Accounts payable (Note 4)	$583,778	$115,849
Accrued employee salaries	596,129	602,723
Vacation pay and compensatory leave	468,571	566,834
Employee future benefits (Note 5(b))	243,479	324,158
Total liabilities	1,891,957	1,609,564
Financial assets
Due from the Consolidated Revenue Fund (Note 2(c))	884,400	677,916
Accounts receivable and advances (Note 6)	311,625	60,266
Total financial assets	1,196,025	738,182
Net debt	$695,932	$871,382
Non-financial assets
Prepaid expenses	20,413	41,339
Tangible capital assets (Note 7)	2,141,842	2,100,759
Total non-financial assets	2,162,255	2,142,098
Net financial position	$1,466,323	$1,270,716

Contractual obligations (Note 11)

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

Approved by:

Gatineau, Canada
August 4, 2016

Statement of Operations and Net Financial Position

For the year ended March 31 (in dollars)	2016 Planned Results (Note 2(a))	2016	2015
Expenses
Compliance with access to information obligations	$10,014,438	$9,424,452	$10,178,364
Internal Services	2,991,325	2,700,201	3,161,964
Cost of operations before government funding	13,005,763	12,124,653	13,340,328
Government funding
Net cash provided by Government	11,249,485	10,584,231	12,095,845
Change in due from Consolidated Revenue Fund (Note 2(c))	11,456	206,484	(281,184)
Services provided without charge by other government departments (Note 8(a))	1,570,100	1,529,545	1,555,038
Transfer of the transition payments for implementing salary payments in arrears (Note 9)	-	-	(290,129)
Cost (revenue) of operations after government funding	174,722	(195,607)	260,758
Net financial position – Beginning of year	1,338,157	1,270,716	1,531,474
Net financial position – End of year	$1,163,435	$1,466,323	$1,270,716

Segmented information (Note 10)

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

Statement of Change in Net Debt

For the year ended March 31 (in dollars)	2016 Planned Results (Note 2(a))	2016	2015
Cost of operations after government funding	$174,722	($195,607)	$260,758
Acquisition of tangible capital assets (Note 7)	40,000	329,946	75,852
Amortization of tangible capital assets (Note 7)	(247,245)	(288,863)	(356,834)
Total change due to tangible capital assets	(207,245)	41,083	(280,982)
Increase (decrease) in prepaid expenses	2,874	(20,926)	11,079
Net decrease in net debt	(29,649)	(175,450)	(9,145)
Net debt – Beginning of year	802,570	871,382	880,527
Net debt – End of year	$772,921	$695,932	$871,382

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

Statement of Cash Flows

For the year ended March 31 (in dollars)	2016	2015
Operating activities
Cost of operations before government funding	$12,124,653	$13,340,328
Non-cash items:
Amortization of tangible capital assets (Note 7)	(288,863)	(356,834)
Services provided without charge by other government departments (Note 8a))	(1,529,545)	(1,555,038)
Transition payments for implementing salary payments in arrears (Note 9)	-	290,129
Variations in Statement of Financial Position:
Increase (decrease) in accounts receivable and advances	251,359	(22,891)
Increase (decrease) in prepaid expenses	(20,926)	11,079
Decrease (increase) in accounts payable	(437,225)	689,930
Decrease (increase) in accrued employee salaries	6,594	(340,566)
Decrease (increase) in vacation pay and compensatory leave	98,263	(68,431)
Decrease in employee future benefits	80,679	32,287
Cash used in operating activities	10,284,989	12,019,993
Capital activities
Acquisition of tangible capital assets (Note 7)	299,242	75,852
Cash used in capital activities	299,242	75,852
Net cash provided by Government of Canada	$10,584,231	$12,095,845

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

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Notes to the Financial Statements

For the year ended March 31

1. Authority and objectives

The Office of the Information Commissioner of Canada (the Office) was created under the Access to Information Act, which came into force on July 1, 1983. The Office is listed under Schedule I.1 of the Financial Administration Act and is funded through annual appropriations. The Information Commissioner is an independent Agent of Parliament appointed by the Governor-in-Council following approval of the appointment by resolution of the Senate and the House of Commons. The Commissioner is accountable to Parliament for the results achieved by the Office.

The Office has two major programs :

Compliance with access to information obligations: The Access to Information Act is the legislative authority for the oversight activities of the Information Commissioner which are: to investigate complaints from requestors; to review the performance of government institutions; to report the results of investigations/reviews and recommendations to complainants, government institutions, and Parliament; to pursue judicial enforcement; and to provide advice to Parliament on access to information matters.  The Office supports the Commissioner in carrying out these activities.

Internal Services: Internal Services are a group of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These activities and services are: Management and Oversight; Human Resources; Financial Management; Information Management and Technology; Communications; Material and Acquisition Services; Travel and Other Administrative Services; and Internal Audit. Internal Services include only those activities and resources that apply across an organization and not those provided specifically to a program.

The Access to Information Act is the statutory authority for the activities of the Information Commissioner and the Office, whose mission is to defend and protect the requestor’s right of access to government information. In fulfilling this mission, the Office is guided by the following responsibilities:

• Conduct efficient, fair and confidential investigations into complaints about federal institutions’ handling of access to information requests. The Office strives to maximize compliance with the Act while fostering disclosure of public sector information using the full range of tools, activities and powers at the Commissioner’s disposal;
• Use mediation and persuasion to resolve complaints. In doing so, the Office gives complainants, heads of institutions and all third parties affected by complaints a reasonable opportunity to make representations. The Office encourages institutions to disclose information as a matter of course and to respect Canadians’ rights to request and receive information, in the name of transparency and accountability. The Office brings cases to the Federal Court to ensure that the Act is properly applied and interpreted, with a view to maximizing disclosure of information;
• Support the Information Commissioner in her advisory role to Parliament and parliamentary committees on all matters pertaining to access to information. The Office actively makes the case for greater freedom of information in Canada through targeted initiatives such as Right to Know Week and ongoing dialogue with Canadians, Parliament and federal institutions.

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:

(a) Parliamentary authorities

The Office is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the Office 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 Net 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 section of the Statement of Operations and Net Financial Position are the amounts reported in the Future-Oriented Statement of Operations included in the 2015–2016 Report on Plans and Priorities. The planned results amounts in the Government funding section of the Statement of Operations and Net Financial Position and in the Statement of Change in Net Debt were prepared for internal management purposes and have not been previously published.

Liquidity risk is the risk that the Office will encounter difficulty in meeting its obligations associated with financial liabilities. The Office’s objective for managing liquidity risk is to manage operations and cash expenditures within the appropriation authorized by Parliament or allotment limits approved by the Treasury Board.

Each year, the Office presents information on planned expenditures to Parliament through the tabling of Estimates publications. These estimates result in the introduction of supply bills (which, once passed into legislation, become appropriation acts) in accordance with the reporting cycle for government expenditures. The Office exercises expenditure initiation processes such that unencumbered balances of budget allotments and appropriations are monitored and reported on a regular basis to help ensure sufficient authority remains for the entire period and appropriations are not exceeded.

Consistent with Section 32 of the Financial Administration Act, the Office's policy to manage liquidity risk is that no contract or other arrangement providing for a payment shall be entered into with respect to any program for which there is an appropriation by Parliament or an item included in estimates then before the House of Commons to which the payment will be charged unless there is a sufficient unencumbered balance available out of the appropriation or item to discharge any debt that, under the contract or other arrangement, will be incurred during the fiscal year in which the contract or other arrangement is entered into.

The Office’s risk exposure and its objectives, policies and processes to manage and measure this risk did not change significantly from the prior year.

(b) Net cash provided by Government

The Office operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Office is deposited to the CRF and all cash disbursements made by the Office are paid from the CRF. The net cash provided by the Government is the difference between all cash receipts and all cash disbursements including transactions between departments of the Government.

(c) Due from the Consolidated Revenue Fund

Amounts due from 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 Office is entitled to draw from the CRF without further appropriations to discharge its liabilities. This amount is not considered to be a financial instrument.

(d) 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, audit services and payroll and cheque issuance services are recorded as operating expenses at their estimated cost.

(e) Employee future benefits

1. Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government of Canada. The Office’s contributions to the Plan are charged to expenses in the year incurred and represent the total pension obligation of the Office to the Plan. The Office's responsibility with regard to the Plan is limited to its contribution. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.

2. Severance benefits: Employees of the Office 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 estimated based on their respective terms of employment.

(f) Accounts receivable and advances

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

Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. The Office is not exposed to significant credit risk. The Office provides services to other government departments and agencies and to external parties in the normal course of business. Accounts receivable are due on demand. The majority of accounts receivable are due from other government of Canada departments and agencies where there is minimal potential risk of loss. The maximum exposure the Office has to credit risk equal to the carrying value of its accounts receivables.

(g) Tangible capital assets

All tangible capital assets and leasehold improvements having an initial cost of $2,500 or more are recorded at their acquisition cost. The Office does not capitalize intangibles.

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
Telecommunications equipment	10 years
Informatics hardware	3 years
Computer software	3 years
Furniture and fixtures	10 years
Motor vehicles	10 years
Leasehold Improvements	Lesser of the remaining term of the lease or useful life of the improvement

Work in progress is comprised of leasehold improvements not yet completed. They will be 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.

(h) 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 expected useful life of tangible capital assets and the employee severance benefits. 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 Office receives most of its funding through annual parliamentary authorities. Items recognized in the Statement of Operations and 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 Office 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 cost of operations before government funding to current year authorities used

(in dollars)	2016	2015
Cost of operations before government funding	$12,124,653	$13,340,328
Adjustments for items affecting cost of operations before government funding but not affecting authorities:
Amortization of tangible capital assets	(288,863)	(356,834)
Services provided without charge by other government departments	(1,529,545)	(1,555,038)
Decrease (increase) in vacation pay and compensatory leave	98,263	(68,431)
Decrease in employee future benefits	80,679	32,287
Refund of prior years' expenditures	37,697	-
Other	-	1,436
	10,522,884	11,393,748
Adjustments for items not affecting cost of operations before government funding but affecting authorities:
Acquisition of tangible capital assets	329,946	75,852
Increase (decrease) in prepaid expenses	(20,926)	11,079
Transition payments for implementing salary payments in arrears	-	290,129
	309,020	377,060
Current year authorities used	$10,831,904	$11,770,808

(b) Authorities provided and used

(in dollars)	2016	2015
Authorities Provided:
Vote 1 – Program expenditures	$10,076,401	$10,626,443
Statutory amounts	1,106,580	1,283,887
	11,182,981	11,910,330
Less
Lapsed: Operating	(351,077)	(139,522)
Current year authorities used	$10,831,904	$11,770,808

4. Accounts payable

Accounts payable is measured at cost, the majority of which is due within six months of year-end.

The following table presents details of the Office's accounts payable balances:

(in dollars)	2016	2015
Accounts payable – External parties	$569,050	$93,908
Accounts payable – Other government departments	14,728	21,941
	$583,778	$115,849

5. Employee future benefits

(a) Pension benefits

The Office's employees participate in the public service pension plan (the “Plan”), which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Québec Pension Plan benefits and they are indexed to inflation.

Both the employees and the Office 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 relates to existing plan members as of December 31, 2012 and Group 2 relates to members joining the Plan as of January 1, 2013. Each group has a distinct contribution rate.

The 2015–2016 expense amounts to $762,632 ($877,459 in 2014–2015). For Group 1 members, the expense represents approximately 1.25 times (1.41 times in 2014–2015) the employee contributions and, for Group 2 members, approximately 1.24 times (1.39 times in 2014–2015) the employee contributions.

The Office’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.

(b) Severance benefits

The Office provides severance benefits to its employees based on eligibility, years of service and salary at termination of employment.

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 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 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.

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 dollars)	2016	2015
Accrued benefit obligation, beginning of year	$324,158	$356,445
Adjustment for the year	(40,702)	15,006
Benefits paid during the year	(39,977)	(47,293)
Accrued benefit obligation, end of year	$243,479	$324,158

6. Accounts receivable and advances

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

(in dollars)	2016	2015
Accounts receivable – Other government departments and agencies	$305,358	$59,766
Accounts receivable – External parties	5,767	-
Employee advances	500	500
	$311,625	$60,266

7. Tangible capital assets

Cost
(in dollars)	Opening Balance	Acquisitions	Disposals and Adjustments	Closing Balance
Telecommunications equipment	$143,056	-	-	$143,056
Informatics hardware	279,560	217,527	-	497,087
Computer software	1,027,462	59,216	-	1,086,678
Furniture and fixtures	302,919	8,521	-	311,440
Motor vehicles	29,662	32,394	-	62,056
Leasehold improvements	1,814,278	-	-	1,814,278
Work in progress	-	12,288	-	12,288
	$3,596,937	$329,946	-	$3,926,883

Accumulated amortization
(in dollars)	Opening Balance	Amortization	Disposals and Adjustments	Closing Balance
Telecommunications equipment	$30,649	$14,306	-	$44,955
Informatics hardware	238,822	27,291	-	266,113
Computer software	955,995	32,617	-	988,612
Furniture and fixtures	46,057	29,986	-	76,043
Motor vehicles	17,796	3,236	-	21,032
Leasehold improvements	206,859	181,427	-	388,286
	$1,496,178	$288,863	-	$1,785,041

Net book value
(in dollars)	Opening Balance	Closing Balance
Telecommunications equipment	$112,407	$98,101
Informatics hardware	40,738	230,974
Computer software	71,467	98,066
Furniture and fixtures	256,862	235,397
Motor vehicles	11,866	41,024
Leasehold improvements	1,607,419	1,425,992
Work in progress	-	12,288
	$2,100,759	$2,141,842

The Acquisition of tangible capital assets and the Increase in accounts payables and accrued liabilities presented in the Statement of Cash Flows excludes an amount of $30,704 ($0 in 2014–2015) in relation to the acquisition of tangible capital assets, as the amount relates to capital investing activities in 2015–2016 that remain to be paid as at March 31, 2016.

8. Related party transactions

The Office is related as a result of common ownership to all Government departments, agencies, and Crown Corporations. The Office enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, the Office received common services which were obtained without charge from other Government departments as disclosed below.

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

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

(in dollars)	2016	2015
Public Services and Procurement Canada – accommodation	$775,536	$768,807
Treasury Board Secretariat – employer’s contributions to the health and dental insurance plans	637,965	672,187
Office of the Auditor General of Canada – audit services	106,000	104,000
Public Services and Procurement Canada – payroll and cheque issuance services	10,044	10,044
	$1,529,545	$1,555,038

(b) Other transactions with related parties

(in dollars)	2016	2015
Expenses – Other government departments and agencies	$1,474,389	$1,938,026
Acquisitions of tangible capital assets – Public Services and Procurement Canada	-	49,997

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

9. 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 Office. However, it did result in the use of additional spending authorities by the Office. Prior to year end, the transition payments for implementing salary payments in arrears were transferred to a central administered account by Public Services and Procurement Canada, who is responsible for the administration of the Government pay system. No transition payments were incurred in 2015–2016 ($290,129 in 2014–2015).

10. Segmented information

Presentation by segment is based on the Office's program alignment architecture as described in Note 1. The presentation by segment is based on the same accounting policies as described in the Summary of significant accounting policies in Note 2. Direct expenses are charged to the relevant program with the exception of overhead related expenses which are allocated to the program based on a prorata basis based on full time equivalent per program. The following table presents the expenses incurred for the program, by major object of expenses. The segment results for the period are as follows:

(in dollars)	Compliance with access to information obligations	Internal Services	2016	2015
Expenses
Salaries and employee benefits	$6,886,847	$1,991,056	$8,877,903	$10,100,061
Professional and special services	1,165,754	274,592	1,440,346	1,573,820
Accommodation	658,776	196,777	855,553	848,321
Amortization	222,425	66,438	288,863	356,834
Equipment	184,476	55,103	239,579	57,849
Transportation and communications	122,076	35,389	157,465	150,825
Rentals	60,186	50,410	110,596	113,300
Information	55,625	11,116	66,741	62,792
Utilities, materials and supplies	57,741	15,625	73,366	55,654
Repairs and maintenance	10,546	3,480	14,026	20,268
Other	-	215	215	604
Cost of operations before government funding	$9,424,452	$2,700,201	$12,124,653	$13,340,328

11. Contractual obligations

The Office has obligations arising in the normal course of operations for future years. These obligations relates to accommodation.

(in dollars)	2017	2018	2019	2020	2021 and thereafter
Accommodation	$81,454	$82,385	$83,317	$84,248	$339,648
	$81,454	$82,385	$83,317	$84,248	$339,648