Financial statements, March 31, 2014

7.8. Notes to financial statements: Parliamentary and special and employee termination benefits appropriation

Items recognized in the statement of operations and the statement of financial position in one year may be funded through parliamentary appropriations in prior, current or future years. Accordingly, the Canadian Grain Commission has different appropriation authorities for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables.

Appropriation authorities provided and used (in thousands of dollars), 2014 and 2013
  2014 $ 2013 $
Total appropriation funds provided 37,600 32,252
Employee termination benefits:
Frozen allotment [lapsed] (1,686) 0
Under-spent [lapsed] (972) 0
Current year appropriation funds provided and used 34,942 32,252

Total current year appropriation funds provided and used (in thousands of dollars), 2014 and 2013
  2014 $ 2013 $
Special appropriation 16,927 26,800
Employee termination benefits appropriation 12,568 0
Parliamentary appropriation 5,447 5,452
Current year appropriation funds provided and used 34,942 32,252