Departmental Performance Reports (DPR) 2011-2012

 

2011-12
Departmental Performance Reports

 

Northern Pipeline Agency Canada



 
 
 

The original version was signed by
The Honourable Joe Oliver, P.C., M.P.
Minister of Natural Resources Canada


 

Table of Contents

Commissioner's Message

Section I: Organizational Overview

Section II: Analysis of Program Activities by Strategic Outcome

Section III: Supplementary Information

Section IV: Other Items of Interest


Commissioner's Message

Serge P. Dupont, CommissionerIt is my pleasure to present the 2011-12 Departmental Performance Report for the Northern Pipeline Agency (Agency).

The Agency was established by the Northern Pipeline Act (the Act) in 1978 to facilitate the planning and construction by Foothills Pipe Lines Limited (Foothills) of the Canadian portion of the Alaska Highway Gas Pipeline (AHGP) project and to maximize social and economic benefits from its construction and operation while minimizing any adverse effects. The pipeline known as the Alaska Natural Gas Transportation System (ANGTS), was certificated in 1978 under the Act to transport Alaskan and possibly northern Canadian natural gas to southern markets in Canada and the United States (U.S.), as foreseen by the Canada-U.S. Agreement on Principles Applicable to a Northern Natural Gas Pipeline (the Agreement).

The southern portion of the pipeline was constructed in the early 1980s and presently transports Canadian gas sourced from south of the 60th parallel. Unfavourable economic conditions led to delays in the completion of the northern portion of the pipeline. In 2008, TransCanada PipeLines Ltd. (TCPL), which now owns Foothills, was granted a license by the State of Alaska to pursue the development of Stage Two (the northern section) of the pipeline and partnered with ExxonMobil in 2009 to form the Alaska Pipeline Project (APP). On March 30, 2012, ExxonMobil, ConocoPhillips, BP and TransCanada announced that they are working together on a work plan to assess liquefied natural gas exports from south-central Alaska as an alternative to a natural gas pipeline through Canada.  For its part, the Agency remains ready, engaged and prepared to lead the review of the AHGP, if and when the project moves forward. As we understand that the APP is continuing to develop the technical and commercial aspects of the AHGP, the Agency will continue to work together with the APP, other federal agencies, provincial and territorial governments, Aboriginal organizations, and the public to meet the objectives of the Act and the Agreement.

 

 

Serge P. Dupont
Commissioner

 

Section I: Organizational Overview

Raison d’être

The Northern Pipeline Agency (NPA) was created by the Northern Pipeline Act (the Act) in 1978 to carry out Canada’s responsibilities in respect of the planning and construction (by Foothills) of the Canadian portion of the Alaska Natural Gas Transportation System (ANGTS). Also referred to as the Alaska Highway Gas Pipeline (AHGP), this project is the subject of the 1977 Agreement between Canada and the United States of America on Principles Applicable to a Northern Natural Gas Pipeline (the Agreement). The government recovers one hundred percent of the operational costs of the NPA from TransCanada PipeLines Ltd (TCPL).

The first stage of the AHGP (the Pre-build) was constructed in the early 1980s for the initial purpose of transporting gas sourced from Western Canada to the U.S. The current flow capacity of the Pre-build is approximately 3.3 billion cubic feet per day (Bcf/d).

Unfavourable economic conditions from the mid-1980s to the beginning of the last decade led to delays in the completion of the AHGP and a prolonged period of low activity for the NPA. In 2008, TransCanada PipeLines Ltd. was selected by the State of Alaska under the Alaska Gasline Inducement Act (AGIA) to receive up to USD $500M in State assistance to pursue an Alaska gas pipeline. The large-scale project would transport 4.5-5.9 Bcf/d of natural gas in a buried 48-inch, high-pressure pipeline from Prudhoe Bay to markets in the lower 48 states. In 2009, project costs were estimated at USD $32-41B by TCPL.

On March 30, 2012, the Alaska Pipeline Project (APP) team and the other major North Slope gas producers (BP and ConocoPhillips) announced that they had agreed to work together to explore the feasibility of a project alternative that would include a natural gas pipeline from Prudhoe Bay to a Liquefied Natural Gas (LNG) facility at tidewater in south central Alaska.

On May 2, 2012, the State of Alaska approved an amendment to TransCanada’s AGIA Project Plan to allow it to undertake work on this project alternative under the AGIA framework. Despite this milestone, there is continued uncertainty regarding the timeline of a decision of which project –if any- (either LNG or AHGP) would proceed. The Northern Pipeline Agency remains prepared and engaged in order to protect the work accomplished for the Canadian pipeline option.

Stage Two of the AHGP in Canada would comprise approximately 1,555 km of pipeline from the Yukon-Alaska border near Beaver Creek to the British Columbia-Alberta border near Boundary Lake, as defined by the National Energy Board Act certificates granted under the Act. Additional pipeline construction in Alberta (Stage Three) may also be required.

Responsibilities

Under the Act, the Agency can be called upon to undertake a number of activities:

  • Facilitate the efficient and expeditious planning and construction of the pipeline, taking into account local and regional interests, the interests of the residents, particularly of Aboriginal people, and recognizing the responsibilities of the Government of Canada and other governments, as appropriate, to ensure that any native claim related to the land on which the pipeline is to be situated is dealt with in a just and equitable manner;
  • Facilitate, in relation to the pipeline, consultation and coordination with the governments of the provinces, the Yukon Territory, and the Northwest Territories;
  • Maximize the social and economic benefits from the construction and operation of the pipeline while at the same time minimizing any adverse effect on the social and environmental conditions of the areas most directly affected by the pipeline; and
  • Advance national economic and energy interests and maximize related industrial benefits.

Strategic Outcome(s) and Program Activity Architecture

The Agency has a single strategic outcome and a single program activity. Both are aligned with the Government of Canada’s initiative for job creation as outlined in the Economic Action Plan  (2011). This initiative provided $4 million over fiscal year 2011-12 and 2012-13 to the Northern Pipeline Agency to create a consultation initiative, primarily focused on Aboriginal groups, with respect to the Alaska Pipeline Project.

Strategic Outcome: Facilitate the planning and construction of the Canadian portion of the Alaska Highway Gas Pipeline Project while maximizing social and economic benefits and minimizing adverse social and environmental effects.

Program Activity: Oversee and regulate the planning and construction of the Canadian portion of the Alaska Highway Gas Pipeline Project.

Organizational Priorities

Summary of Progress against Priorities

Performance/Priority Status Legend

Exceeded: More than 100 per cent of the expected level of performance (as evidenced by the indicator and target or planned activities and outputs) for the expected result or priority identified in the corresponding Report on Plans and Priorities (RPP) was achieved during the fiscal year.

Met all: 100 per cent of the expected level of performance (as evidenced by the indicator and target or planned activities and expected outputs) for the expected result or priority identified in the corresponding RPP was achieved during the fiscal year.

Mostly met: 80 to 99 per cent of the expected level of performance (as evidenced by the indicator and target or planned activities and expected outputs) for the expected result or priority identified in the corresponding RPP was achieved during the fiscal year.

Somewhat met: 60 to 79 per cent of the expected level of performance (as evidenced by the indicator and target or planned activities and outputs) for the expected result or priority identified in the corresponding RPP was achieved during the fiscal year.

Not met: Less than 60 per cent of the expected level of performance (as evidenced by the indicator and target or planned activities and outputs) for the expected result or priority identified in the corresponding RPP was achieved during the fiscal year.
 
Priority Type Strategic Outcome and/or Program Activity
Effectively administer the Act and establish the framework to respond to the reactivation of the pipeline project Ongoing Facilitate the planning and construction of the Canadian portion of the Alaska Highway Gas Pipeline Project while maximizing social and economic benefits and minimizing adverse social and environmental effects.
Status: Mostly met
  • As per the Act, the NPA has worked with federal, provincial and territorial governments, through the Alaska Pipeline Project Interdepartmental Committee and meetings with the Yukon and B.C. governments.
  • The NPA met with representatives of the U.S. Office of the Federal Coordinator and the Federal Energy Regulatory Commission as well as US-Alaska legislative officials.
  • The NPA conducted consultation activities with Aboriginal communities along the pipeline route in Yukon and BC and maintaining a record of correspondence from Aboriginal communities.
  • The NPA oversaw TransCanada’s activities relating to fieldwork and Aboriginal engagement.
  • The NPA extended the construction date in the Canada-Foothills Easement Agreement.
 
Priority Type Strategic Outcome and/or Program Activity
Develop a modern environmental and regulatory review framework. Ongoing

Facilitate the planning and construction of the Canadian portion of the Alaska Highway Gas Pipeline Project while maximizing social and economic benefits and minimizing adverse social and environmental effects.

Status: Mostly met
  • The NPA has worked and will continue to develop, review and analyze potential approaches for a modern regulatory review of environmental and socio-economic information.
  • The NPA has coordinated with federal government departments and agencies in the development of possible approaches for project regulatory review.
  • The NPA commenced consultations with other government and Aboriginal groups.
 
Priority Type Strategic Outcome and/or Program Activity

Develop an outreach plan taking into account the interests of all stakeholders with emphasis on communities along the pipeline route.

Ongoing Facilitate the planning and construction of the Canadian portion of the Alaska Highway Gas Pipeline Project while maximizing social and economic benefits and minimizing adverse social and environmental effects.
Status: Met all
  • A communications plan has been developed in relation to the Project and the NPA’s role.
  • Natural Resources Canada has been engaged through the Service Partnership Agreement, which provides for various corporate and financial services to the NPA, to develop a design concept for the NPA’s communications, to provide editorial and publishing services and to create a website.
  • Information sheets on various aspects of the AHGP have been developed and distributed.
  • NPA launched a website: www.npa-apn.gc.ca
 
Priority Type Strategic Outcomeand/or Program Activity

Engage Aboriginal groups on the planning of the project.

Ongoing

Facilitate the planning and construction of the Canadian portion of the Alaska Highway Gas Pipeline Project while maximizing social and economic benefits and minimizing adverse social and environmental effects.

Status: Met all
  • The NPA was corresponding with Aboriginal communities on a variety of concerns related to the project and its regulation. This engagement also included workshops in fall 2011 and winter 2012 and coordination with the Alaska Highway Aboriginal Pipeline Coalition (AHAPC) group.
  • The NPA has administered its Contribution Program by engaging communities in Yukon and B.C. on numerous matters related to the development of the proposed pipeline.
  • The NPA’s Aboriginal consultation framework has been aligned with the guidelines issued to federal departments by Aboriginal Affairs and Northern Development (AAND) on behalf of the Government of Canada and has been implemented in consultation activities related to the amendment of the Canada-Foothills Easement Agreement term in Yukon.
 
Priority Type Strategic Outcome and/or Program Activity

To ensure the NPA has sufficient resources to carry out its responsibilities, including those related to its regulatory responsibilities and intergovernmental and Aboriginal relations.

Ongoing

Facilitate the planning and construction of the Canadian portion of the Alaska Highway Gas Pipeline Project while maximizing social and economic benefits and minimizing adverse social and environmental effects.

Status: Met all
  • The NPA had 12 full time staff, including one based in the NEB in Calgary, and one located in Whitehorse - all on assignment to the Agency.
  • The NPA continues to conduct forward corporate planning to assess future resource requirements.
  • The NPA has entered into inter-agency agreements with Department of Justice, National Energy Board and Natural Resources Canada to meet its resource requirements, as appropriate.
 

Risk Analysis

The NPA is faced with uncertainties associated with planning for a single large-scale international pipeline project, including commercial uncertainties. The NPA identifies and responds to these uncertainties with continuous corporate-level forecasting, tracking, and management of issues that could affect or require a response from the Agency.

The challenge for the NPA is to plan for an efficient and effective review of updated environmental, socio-economic and technical information which takes into account changes since the Northern Pipeline Act came into force and the pipeline was certificated in the late 1970s. For example, some of the changes in Yukon include new environmental legislation, devolution of some federal responsibilities, and settlement of most of the Aboriginal claims along the pipeline route. Failure to make timely preparations could jeopardize the Government of Canada’s performance of its responsibilities under the Agreement and the Act.

Summary of Performance

2011-12 Financial Resources ($1000s) (unaudited)

 
Planned Spending* Total Authorities Actual Spending (unaudited)
1,328.1 3,075.1 2,107.6

* The NPA recovers 100% of its costs from Foothills through existing authorities pursuant to section 29 of the Act and determined in accordance with section 24.1 of the National Energy Board Act and the National Energy Board Cost Recovery Regulations.

2011-12 Human Resources (full-time equivalents—FTEs)

 
Planned Actual Difference
5 12 7*

* In response to project developments, the Agency has increased its human resource capacity in fiscal year 2011-2012 by seven full-time employees which are currently employed on an assignment basis.

Summary of Performance Tables

Progress toward Strategic Outcome

 
Strategic Outcome: Facilitate the planning and construction of the Canadian portion of the Alaska Highway Gas Pipeline Project while maximizing social and economic benefits and minimizing adverse social and environmental effects.
Performance Indicators Targets 2011-12 Performance
The NPA effectively plans for and responds to potential regulatory filings by Foothills and makes certain that the Act is properly administered. Timely responses with consideration to the overall Project plans and schedules, continuing operations as mandated, and readiness to respond to changing levels of project activity The NPA maintained a regular dialogue with key stakeholders and carried out its responsibilities as mandated under the Act. It has coordinated with the Yukon government, other federal departments, Aboriginal communities, TCPL and federal and Alaska state governments on issues ranging from the expiry date of the Canada-Foothills Easement Agreement to the development of scenarios for a streamlined environmental assessment and regulatory review process.
The NPA continues to address regulatory certainty by determining an environmental assessment and regulatory review framework within a timeline that corresponds with industry decisions on the project. A regulatory framework that accommodates modern environmental practices and keeps pace with Project timelines. The NPA refined potential approaches for a modern environmental, socio-economic and technical update and review and has worked with other departments on the process. As a “single window” regulator, the NPA has established an interdepartmental committee to help develop an efficient approach that recognizes the roles of relevant departments and agencies.
The NPA refines its plans and state of readiness to respond to and enhance its engagement with other participants that would be involved in the planning and construction of this phase of pipeline development. Development and implementation of a future-oriented business plan that takes into consideration associated resource requirements. The NPA acquired further capacity in terms of human resources and has entered into agreements with Natural Resources Canada, Department of Fisheries and Oceans, National Energy Board and Health Canada. The NPA is also maintaining its Service Partnership Agreement with NRCan for various corporate and financial services and has entered into a Service Partnership Agreement with the National Energy Board and the Department of Justice. It has also engaged other government departments on matters of common concern through its interdepartmental committee.
The NPA increases public awareness of its work, its status and its operations with regard to the Project. Plans and tools that support enhanced communication and outreach. The NPA has developed communications plans for the Project. It has engaged NRCan to develop a design concept that will be applied to all published material. NRCan has also developed a website based on content provided by the NPA. Finally, the NPA has finalized and distributed published information sheets related to the project to various parties.  
The NPA effectively plans for and carries out Crown consultation with Aboriginal people. Responsibilities related to Aboriginal consultations are met.

The NPA has administered its Contribution Program by engaging communities in Yukon and B.C. on numerous matters related to the development of the proposed pipeline. These matters included discussions related to the proposed regulatory framework and the renewal of the Yukon land easement term.

The NPA has responded to all correspondence and concerns from Aboriginal communities in a timely manner.
 

Performance Summary, Excluding Internal Services (2011-12 unaudited)

Program Activity 2010-11
Actual
Spending
($1000s)
2011-121 ($1000s) Alignment to Government of Canada Outcomes
Main
Estimates
Planned
Spending
Total
Authorities
Actual
Spending
(unaudited)
Oversee and regulate the planning and construction of the Canadian portion of the Alaska Highway Gas Pipeline Project. 1,034.6 1,238.1 1,238.1 2,985.1 2,018 These activities are aligned with the overall Economic Action Plan and the job creation initiative.*

*Completing the Foothills project will result in a possible $20B investment in pipeline infrastructure in Canada. It will enhance North American natural gas supply, make available increased petro-chemical feedstocks, increase the utilization of existing Canadian pipeline infrastructure, and facilitate the development of new northern Canadian natural gas supplies.

Performance Summary for Internal Services

Program Activity 2010-11
Actual
Spending
($1000s)
2011-12 ($1000s)
Main
Estimates
Planned
Spending
Total
Authorities
Actual
Spending
(unaudited)
Internal Services 90 90 0 90 89.6

Expenditure Profile

The NPA is funded through parliamentary appropriations. The Government of Canada recovers 100 per cent of the Agency’s operational costs from TCPL. The revenues are deposited directly into the Consolidated Revenue Fund. This process is regulated by the National Energy Board Cost Recovery Regulations under the Northern Pipeline Act.

The graph below depicts the Agency’s spending trend between 2008-9 and 2011-12. In 2011-12, the NPA received the approval for additional funding for a Contribution Program in the amount of $1,700,000.

Departmental Spending Trend ($ thousands)

 

Departmental Spending Trend Graph

[text version]

Estimates by Vote

For information on our organizational Votes and/or statutory expenditures, please see the Public Accounts of Canada 2012 (Volume II). An electronic version of the Public Accounts 2012 is available on the Public Works and Government Services Canada’s website 2.


Section II: Analysis of Program Activities by Strategic Outcome

Strategic Outcome

Facilitate the planning and construction of the Canadian portion of the Alaska Highway Gas Pipeline Project while maximizing social and economic benefits and minimizing adverse social and environmental effects.

Program Activity

Oversee and regulate the planning and construction of the Canadian portion of the Alaska Highway Gas Pipeline Project.

Program Activity Descriptions

In concert with other federal government departments, the NPA will target a regulatory framework for the project which accommodates modern environmental practices, takes into account the rights of Aboriginal people, and considers the interests of provincial-territorial governments, so as to remain prepared to effectively regulate and facilitate the planning and construction of the Foothills pipeline. The NPA will also lead Crown consultations with Aboriginal peoples.

 
2011-12 Financial Resources ($1000s)
Planned Spending Total Authorities Actual Spending
(unaudited)
1,328.1 3,075.1 2,107.6
 
2011-12 Human Resources (FTEs)
Planned Actual Difference
5 12 7
 

Program Activity Performance Summary

Expected
Results
Performance
Indicators
Targets Performance
Status

Oversee and regulate the planning and construction of the Canadian portion of the Alaska Highway Gas Pipeline Project.

In concert with other federal government departments, the Agency will have a regulatory framework which accommodates modern environmental practices, takes into account the rights of Aboriginal people, and considers the interests of provincial and territorial governments so as to remain prepared to effectively regulate and facilitate the planning and construction of the Foothills pipeline.

The NPA effectively plans for and responds to potential regulatory filings by Foothills and makes certain that the Act is properly administered Timely responses with consideration to the overall project schedule and readiness to respond to increasing levels of project activity. Met all: The NPA maintained a regular dialogue with key stakeholders and carried out its responsibilities as mandated under the Act. It has coordinated with the Yukon government, other federal departments, Aboriginal communities, TCPL and federal and Alaska state governments on issues ranging from the expiry date of the Canada-Foothills Easement Agreement to the development of scenarios for a streamlined environmental assessment and regulatory review process.
The NPA continues to address regulatory certainty by establishing a framework within a timeframe that corresponds with industry decisions on the project. A regulatory framework that accommodates modern environmental practices and the interests of territorial and provincial governments, Aboriginal communities, and other residents along the pipeline route. Mostly met. The NPA refined potential approaches for a modern environmental, socio-economic and technical update and review and has worked with other departments on the process. As a “single window” regulator, the NPA has established an interdepartmental committee to help develop an efficient approach that recognizes the roles of relevant departments and agencies.
Maintains an adequate level of staff to allow the NPA to refine its plans and state of readiness to respond and to enhance its engagements with other participants that would be involved in the planning and construction of this phase of the pipeline. NPA is in a state of readiness to effectively regulate and facilitate the planning and construction of the Foothills pipeline.

Met all. The NPA acquired further capacity in terms of human resources and has entered into agreements with Natural Resources Canada, Department of Fisheries and Oceans, National Energy Board and Health Canada. The NPA is also maintaining its Service Partnership Agreement with NRCan for various corporate and financial services and has entered into a Service Partnership Agreement with the National Energy Board and the Department of Justice. It has also engaged other government departments on matters of common concern through its interdepartmental committee.

The NPA increases public awareness of its work, its status and its operations with regard to the Project. Plans and tools that support enhanced communication and outreach. Met all. The NPA has developed communications plans for the Project. It has engaged NRCan to develop a design concept that will be applied to all published material. NRCan has also developed a website based on content provided by the NPA. Finally, the NPA has finalized and distributed published information sheets related to the project to various parties.
The NPA effectively plans for and carries out Crown consultation with Aboriginal people. Responsibilities related to Aboriginal consultations are met.

Met all. The NPA has administered its Contribution Program by engaging communities in Yukon and B.C. on numerous matters related to the development of the proposed pipeline. These matters included discussions related to the proposed regulatory framework and the renewal of the Yukon land easement term.

The NPA has responded to all correspondence and concerns from Aboriginal communities in a timely manner.
 

Performance Summary and Analysis of Program Activity

Since the Act came into force, in 1978, the external environment relevant to environmental and public considerations has changed. Some of the changes include new environmental legislation, and in Yukon, devolution of some federal responsibilities and the settlement of most Aboriginal land claims along the pipeline route.

The NPA has worked to develop scenarios for a potential regulatory process which fully meets modern environmental and socio-economic standards and respects the rights of Aboriginal peoples. The process would take into account the rights granted to Foothills under the Act, including the NEB Act certificates and the Yukon easement. The NPA has worked closely with relevant federal departments and agencies, mainly through the Alaska Pipeline Project Interdepartmental Committee (APPIC), and has coordinated activities with territorial and provincial governments, the U.S. and TransCanada. The NPA also continued to assess the adequacy of its technical, legal, administrative and policy capacity with respect to carrying out planning and regulatory work as project activity increases.

Lessons Learned

In the 2011-12 fiscal year, most of the activities undertaken by the NPA concerned planning and preparation for the AHGP as well as coordination with stakeholders. There are no lessons learned to report at this time.

Economic Action Plan Initiatives

The Agency has a single strategic outcome and a single program activity. Both are aligned with the Government of Canada’s initiative for job creation as outlined in the Economic Action Plan (2011). This initiative provided $4 million over fiscal year 2011-12 and 2012-13 to the Northern Pipeline Agency to create a consultation initiative, primarily focused on Aboriginal groups, with respect to the Alaska Pipeline Project. In addition, completing the Foothills project will result in a possible $20B investment in pipeline infrastructure in Canada. It will enhance North American natural gas supply, make available increased petro-chemical feedstocks, increase the utilization of existing Canadian pipeline infrastructure, and facilitate the development of new northern Canadian natural gas supplies.


 

Section III: Supplementary Information

Financial Highlights
 

Condensed Statement of Financial Position (2011-12 unaudited)
As at March 31, 2012
($ 1000s)
  Change
$
2011-12 2010-11
Total net liabilities 196 1,677.4 1,481.4
Total net financial assets 199.6 1,646.5 1,446.9
Departmental net debt (3.6) 30.9 34.5
Total non-financial assets (3.6) 30.9  34.5
Departmental net financial position 0
 

 

Condensed Statement of Operations and Departmental Net Financial Position (2011-12 unaudited)
For the year ended March 31, 2012
($ 1000s)
  Change
%
2010-11 2009-10
Total Expenses 93.2% 2142.6 1,109.3
Total Revenues 93.2% 2142.6 1,109.3
Net cost of operations before government funding and transfers 39.3% 119.5  85.8 
Departmental net financial position 0%
 

Financial Statements

The Northern Pipeline Agency’s audited financial statements were not ready at the time this report was prepared. They are now available under “Reports and Publications” at http://www.npa.gc.ca.


Section IV: Other Items of Interest

Organizational Information

TThe Agency has been designated as a department for the purposes of the Financial Administration Act. The Agency currently reports to Parliament through the Minister of Natural Resources Canada, who is responsible for the management and direction of the Agency. The Agency has one senior officer, a Commissioner appointed by the Governor in Council. The Commissioner is currently the Deputy Minister of Natural Resources Canada. The Agency’s organizational structure is defined by the Act. The Commissioner is supported by an Assistant Commissioner.

The Agency’s contact information is as follows:

Northern Pipeline Agency
412-615 Booth Street
Ottawa, Ontario
K1A 0E4
(613) 995-1150

Additional Information

The Minister has sole responsibility to Parliament for the following Act:

Northern Pipeline Act                                     (R.S.C., 1977-78, c.20, s.1)

The Minister shares responsibilities to Parliament for the following regulations:

National Energy Board Cost Recovery Regulations   (SOR/91-7, Canada Gazette Part II, p.15)


1. Commencing in the 2009—10 Estimates cycle, the resources for Program Activity: Internal Service is displayed separately from other program activities; they are no longer distributed among the remaining program activities, as was the case in previous Main Estimates. This has affected the comparability of spending and FTE information by program activity between fiscal years.

2. See Public Accounts of Canada 2012, http://www.tpsgc-pwgsc.gc.ca/recgen/txt/72-eng.html