| April 2003 |
The Canada Firearms Centre (the Centre) is established as a separate department reporting to the Minister of Public Safety and Emergency Preparedness Canada (PSEPC).
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| July 3, 2003 |
The Centre, Public Works and Government Services Canada (PWGSC) and the contractor verbally reach an agreement in principle for the contractor to carry out extra work and incur delay costs.
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| January 2004 |
The Centre seeks advice from Treasury Board Secretariat (TBS) on the appropriate accounting treatment for 2003-04 CFIS II costs.
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| January 30, 2004 |
The Centre’s Commissioner writes to the Minister to say that due to CFIS II costs, Supplementary Estimates would be required in order to avoid exceeding that year’s voted appropriation.
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| February 2004 |
Senior officials briefed ministers. It was decided that Supplementary Estimates were not desirable.
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| Early February 2004 |
Senior officials from TBS and PSEPC seek separate legal opinions.
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| Mid-February 2004 |
A meeting took place with senior officials from the Centre, PSEPC, PWGSC and TBS in attendance. There are no written records from the meeting. After meeting the Centre’s Commissioner decides that Supplementary Estimates would not be required.
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| March 2004 |
TBS accounting officials continue to evaluate alternative accounting treatments for the CFIS II costs.
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| May 2004 |
The Centre recorded $21.8 million in CFIS II costs as an “unrecorded liability” in a letter on “Valuation of Assets and Liabilities” to TBS.
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| October 2004 |
The Centre discloses the unrecorded liability in its 2003-04 departmental performance report.
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