Workplace Safety & Prevention Services |16
Workplace Safety & Prevention Services
Statement of Changes in Net Assets (Deficiency)
For the year ended March 31, 2019
The accompanying notes are an integral part of these financial statements.
2019 2018
Contributed
surplus
$
Invested
in capital
assets
$
Internally
restricted
$
Deficit
$
Total
$
Total
$
(note 11)
Net assets (deficiency) –
Beginning of year
48,776 373,514 15,984,881 (1,494,411) 14,912,760 15,580,709
Excess (shortfall) of revenue
over expenditures - - - (1,157,570) (1,157,570) 706,251
Employee future benefits
remeasurements - - - (964,600) (964,600) (1,374,200)
Capital asset activity
– net - (128,368) (392,194) 520,562 - -
Interfund transfer (note 11) - - (1,260,339) 1,260,339 - -
Net assets (deficiency) –
End of year
48,776 245,146 14,332,348 (1,835,680) 12,790,590 14,912,760
