2003 Annual Report
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Schedule E - Héma-Québec Expenses
To the Joint Committee of the 1986 -1990 Hepatitis C Fund
Re: Héma-Québec's Expenses
We have performed the procedures listed below in connection with Madame Justice
Morneau's Court Order (the "Order") dated February 26, 2002 regarding
expenses incurred by Héma-Québec in providing services to the
Administrator of the 1986 -1990 Hepatitis C Fund (the "Fund").
The order approved spending by the Fund for costs incurred by Héma-Québec
as follows:
Tracebacks for the period April 1, 2002 to March 31, 2003:
$ 266,458
Storage costs: $ 9,000
The procedures performed, which covered the one-year period
ending March 31, 2003, were as follows:
- Reading the Court Order and related affidavits.
- Discussions with officials of Héma-Québec
to determine their calculation of costs incurred by Héma-Québec
for the Fund, and evaluating of the reasonableness of the
methodology used for this purpose by Héma-Québec.
- Detailed analytical review of Héma-Québec's relevant actual
expenditures for the one-year period ending March 31, 2003.
- Examination of documentation, on a test basis, supporting
the amounts recorded as expenditures.
The total amount of expenses reported by Héma-Québec
as incurred under the Order for the year ended March 31, 2003
was $302,165 for tracebacks and $10,352 for storage costs
(Appendix).
As a result of applying the above procedures, we have found
no exceptions.
These procedures do not constitute an audit of Héma-Québec's
expenses and therefore we express no opinion thereon.
This report is solely for your use in connection with your
assessment of expenditures incurred by Héma-Québec
for the year ended March 31, 2003.
Chartered Accountants
May 14, 2003
Appendix
Héma-Québec Expenses
Year Ended March 31, 2003
Cost/Expense category as
defined by the Order |
Allowable Costs per the
February 26, 2002 Order |
Actual Expenses
(see note below) |
Variance Over/ (Under) |
|
| Trace backs |
|
|
|
| i. Salaries |
$190,195 |
$217,593 |
$ 27,398 |
| ii. Benefits |
37,088 |
42,431 |
5,343 |
| iii. Rent |
29,180 |
30,799 |
1,619 |
| vii. Stationery |
9,995 |
11,342 |
1,347 |
| |
|
| Total Trace backs |
266,458 |
302,165 |
35,707 |
| Storage |
9,000 |
10,352 |
1,352 |
| |
|
| Total |
$275,458 |
$312,517 |
$ 37,059 |
|
Note:
- The court order authorized allowable costs for tracebacks
of $266,458 on a global basis. The breakdown by category
was provided in the budget supporting the request to the
court.
- Salaries and benefits include costs of $21,388 and $4,171
respectively, that relate to positions that were not included
within the approved budget. The details of which are as
follows:
| Position |
Salary |
Benefits |
Total |
| Coordinator |
$10,661
|
$2,079
|
$12,740
|
| Nurse (Quebec City) |
10,727
|
2,092
|
12,819
|
| Total |
$21,388
|
$4,171
|
$25,559
|
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