Public Accounts committee  Thank you, Mr. Chair. Thank you, Mr. Chair and members of the committee. I appreciate this opportunity to discuss the public accounts of Canada for 2017-18. I am joined today by two of my colleagues from the Treasury Board of Canada Secretariat, Janique Caron, assistant comptro

Public Accounts committee  Thank you for your question. On the last part of your question, I want to point out that this revision will not change the amounts people will receive. The discount rates were revised to give a more accurate picture of liabilities. It shows what it will cost us today and what ou

Public Accounts committee  We reassessed our liabilities, which we think is more accurate.

Public Accounts committee  There is a distinction to be made among pension funds. Most pension funds that are considered “unfunded” are those used before 2000. Since 2000, there are only a few of them left, and the presentation now shows only funded pension funds. Let me explain. In both cases, both the

Public Accounts committee  No.

Public Accounts committee  Thank you, Mr. Chair. First, several departments are entirely capable of recovering a debt or controlling their receivables. Second, three quarters of the $4 billion in debts written off each year are Canada Revenue Agency receivables, an agency that collects a tremendous amoun

Public Accounts committee  Let me begin. Mr. Chair, I can assure you that our current processes are comparable to those used in the United States and to what Mr. Massé just referred to. We have procedures in place to refer some of our debts if there are outstanding amounts, such as taking deductions at so

Public Accounts committee  First of all, vote 40 does not appear, obviously, in these public accounts, because it was still—

Public Accounts committee  Exactly, so in the future.... This funding was set aside in a special-purpose vote—

Public Accounts committee  It will appear in two ways. One, the money was provided to the departments because the departments came and got their funding from it, so then it would show as expenditures within these different departments, which would see an increase in their appropriations. Two, if that vote

Public Accounts committee  Yes, vote 40 will appear in the appropriations of the departments. Obviously, as a result of the budget measures, it won't be as—

Public Accounts committee  It will depend on what the expenditure is about, to be honest with you. If it's about professional services, it will be included as professional services. In volume II, you have a series of breakdowns of the expenditures by the department, but the link to—

Public Accounts committee  It will show as a transfer to the department, and then it will show up as an expenditure, depending on the types of expenditure. If the money is used, for example, for additional staff, it will show as salary expenditures. If the money is used to hire outside expertise, it will s

Public Accounts committee  Yes, exactly.

Public Accounts committee  If I am not mistaken, actually, there are already amounts from vote 40 that have been allocated to the departments, because the departments did what we call a "Treasury Board submission” and we have on our site an information base, a list, and we could provide the committee with