PPSC Future-Oriented Financial Statements 2013-2014
Office of the Director of Public Prosecutions
Future-Oriented Financial Statement for Years Ending March 31, 2012 and March 31, 2013
- Statement of Management Responsibility
- Future-oriented Statement of Financial Position
- Future-oriented Statement of Operations and Departmental Net Financial Position
- Future-oriented Statement of Change in Departmental Net Debt
- Future-oriented Statement of Cash Flows
- Notes to Future-oriented Financial Statements
Statement of Management Responsibility
Departmental management is responsible for these future-oriented financial statements, including responsibility for the appropriateness of the assumptions on which these statements are prepared. These statements are based on the best information available and assumptions adopted as at December 31, 2012 and reflect the plans described in the Report on Plans and Priorities.
Original signed by Brian Saunders and Lucie Bourcier
____________________________________
Brian Saunders
Director of Public Prosecutions
____________________________________
Lucie Bourcier, CPA, CGA
Chief Financial Officer
Ottawa, Canada
____________________________________
Date
Estimated Results 2013 |
Planned Results 2014 |
||
---|---|---|---|
Departmental net financial position | (16,277) | (4,972) | |
Liabilities | |||
Accounts payable and accrued liabilities (Note 6) | 20,850 | 21,400 | |
Vacation pay and compensatory leave | 5,300 | 5,700 | |
Employee future benefits (Note 7) | 17,969 | 5,490 | |
Total liabilities | 44,119 | 32,590 | |
Financial assets | |||
Due from Consolidated Revenue Fund | 14,847 | 15,298 | |
Accounts receivable (Note 8) | 6,303 | 6,402 | |
Total gross financial assets | 21,150 | 21,700 | |
Financial assets held on behalf of Government | |||
Accounts receivable and advances (Note 8) | (303) | (302) | |
Total financial assets held on behalf of Government | (303) | (302) | |
Total net financial assets | 20,847 | 21,398 | |
Departmental net debt | 23,272 | 11,192 | |
Non-financial assets | |||
Tangible capital assets (Note 9) | 6,995 | 6,220 | |
Total non-financial assets | 6,995 | 6,220 | |
Information for the year ended March 31, 2013 includes actual amounts from April 1, 2012 to December 31, 2012.
Contingent Liabilities (Note 10)
The accompanying notes form an integral part of these future-oriented financial statements.
Original signed by Brian Saunders and Lucie Bourcier
____________________________________
Brian Saunders
Director of Public Prosecutions
____________________________________
Lucie Bourcier, CPA, CGA
Chief Financial Officer
Ottawa, Canada
____________________________________
Date
Estimated Results 2013 |
Planned Results 2014 |
||
---|---|---|---|
Expenses | |||
Drug, Criminal Code and terrorism prosecution program | 130,068 | 127,201 | |
Regulatory offences and economic crime prosecution program | 35,464 | 34,691 | |
Internal Services | 31,524 | 30,836 | |
Total expenses | 197,056 | 192,728 | |
Revenues | |||
Prosecution Services | 14,295 | 17,742 | |
Fines and forfeitures | 800 | 1,000 | |
Rent from residential housing provided to employees | 400 | 450 | |
Other | 76 | 75 | |
Revenues earned on behalf of Government | (1,276) | (1,525) | |
Total revenues | 14,295 | 17,742 | |
Net cost of operations before government funding and transfers | 182,761 | 174,986 | |
Government funding and transfers | |||
Net cash provided by Government | 163,734 | 166,640 | |
Change in due from Consolidated Revenue Fund | 272 | 451 | |
Services provided without charge by other government departments (Note 11) | 18,240 | 19,200 | |
Net cost of operations after government funding and transfers | 515 | (11,305) | |
Departmental net financial position - Beginning of year | (15,762) | (16,277) | |
Departmental net financial position - End of year | (16,277) | (4,972) |
Information for the year ending March 31, 2013 includes actual amounts from April 1, 2012 to December 31, 2012.
Segmented information (Note 12)
The accompanying notes form an integral part of these future-oriented financial statements.
Estimated Results 2013 |
Planned Results 2014 |
||
---|---|---|---|
Net cost of operations after government funding and transfers | 515 | (11,305) | |
Change due to tangible capital assets | |||
Acquisition of tangible capital assets | 2,000 | 1,200 | |
Amortization of tangible capital assets | (1,842) | (1,975) | |
Total change due to tangible capital assets | 158 | (775) | |
Net increase (decrease) in departmental net debt | 673 | (12,080) | |
Departmental net debt - Beginning of year | 22,599 | 23,272 | |
Departmental net debt - End of year | 23,272 | 11,192 |
Information for the year ending March 31, 2013 includes actual amounts from April 1, 2012 to December 31, 2012.
The accompanying notes form an integral part of these future-oriented financial statements.
Estimated Results 2013 |
Planned Results 2014 |
||
---|---|---|---|
Net cash provided by Government of Canada | 163,734 | 166,640 | |
Operating activities | |||
Net cost of operations before government funding and transfers | 182,761 | 174,986 | |
Non-cash items | |||
Amortization of tangible capital assets (Note 9) | (1,842) | (1,975) | |
Services provided without charge by other government departments (Note 11) | (18,240) | (19,200) | |
Variations in Statement of Financial Position | |||
Increase (decrease) in accounts receivable and advances | 250 | 100 | |
Decrease (increase) in liabilities | (1,195) | 11,529 | |
Cash used in operating activities | 161,734 | 165,440 | |
Capital investing activities | |||
Acquisitions of tangible capital assets (Note 9) | 2,000 | 1,200 | |
Cash used in capital investing activities | 2,000 | 1,200 | |
Information for the year ending March 31, 2013 includes actual amounts from April 1, 2012 to December 31, 2012.
The accompanying notes form an integral part of these future-oriented financial statements.
Notes to Future-oriented Financial Statements (unaudited)
For the Year Ending March 31
1. Authority and objectives
On December 12, 2006, the Office of the Director of Public Prosecution (ODPP) also, known as the Public Prosecution Service of Canada, was created by the Director of Public Prosecutions Act which is Part 3 of the Federal Accountability Act. This Office took over the duties of the former Federal Prosecution Service within the Department of Justice.
The Office has three (3) program activities:
1 – Drug, Criminal Code and terrorism prosecution program
This program supports the protection of society against crime through the provision of legal advice and litigation support during police investigations, and the prosecution of: all drug offences under the Controlled Drugs and Substances Act and any related organized crime offences throughout Canada, except in Quebec and New Brunswick, where the Office of the Director of Public Prosecutions prosecutes such offences only where charges are laid by the Royal Canadian Mounted Police; proceeds of crime offences; pursuant to understandings with the provinces, Criminal Code offences where they are related to drug charges; all Criminal Code offences in the three territories; terrorism offences; and war crimes and crimes against humanity offences. This program activity also involves the promotion of federal/provincial/territorial cooperation on criminal justice issues of mutual concern.
2 – Regulatory offences and economic crime prosecution program
This program supports the protection of society against crime through the provision of legal advice and litigation support to federal investigative agencies, and the prosecution of: offences under federal statutes aimed at protecting the environment and natural resources as well as the country’s economic and social health (e.g., Fisheries Act, Income Tax Act, Copyright Act, Canada Elections Act, Canadian Environmental Protection Act, Competition Act, Customs Act, Excise Act, and the Excise Tax Act); offences involving fraud against the government; capital market fraud offences; and any organized crime offences related to the foregoing offences. This program also includes the recovery of outstanding federal fines and the promotion of federal/provincial/territorial cooperation on criminal justice issues of mutual concern.
3 – Internal services
Internal Services are groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These groups are: Management and Oversight Services; Communications Services; Human Resources Management Services; Financial Management Services; Information Management Services; Information Technology Services; Material Services; Internal Audit; Acquisition Services; and Travel and Other Administrative Services. Internal Services include only those activities and resources that apply across an organization and not to those provided specifically to a program.
2. Methodology and significant assumptions
The future-oriented financial statements have been prepared on the basis of the government priorities and the plans of the Office as described in the Report on Plans and Priorities.
The information in the estimated results for fiscal year 2012-2013 is based on actual results as at Dec. 31, 2012 and forecasts for the remainder of the fiscal year. Estimated year end information for 2012-2013 is used as the opening position for the 2013-2014 planned results, and forecasts have been made for the planned results for the 2013-2014 fiscal year.
The main assumptions are as follows:
- The Office's activities will remain substantially the same as in the previous year.
- The general historical pattern is expected to continue.
- The requirements of Treasury Board Accounting Policies which are based on Canadian generally accepted accounting principles for the public sector were followed.
- The resources provided will enable the Office to deliver the expected results specified in the Report on Plans and Priorities.
- There are certain assumptions that the Office made regarding a forecast of the cumulative severance liquidation payments.
- All expired and expiring contracts will be ratified within 12 months of expiry, and will include provisions to eliminate accumulation of severance for voluntary termination and to offer immediate payouts of severance already accumulated;
- Payouts of accumulated severance will start within 3 months of signing of the agreement and occur evenly over the following 6 months (9 months following signing)
- 75% of those eligible will opt for an immediate cash-out.
3. Variations and changes to the forecast financial information
While every attempt has been made to accurately forecast final results for the remainder of 2012-2013 and the planned results for 2013-2014, the actual results for both years are likely to vary from the forecast information presented, and this variation could be material.
In preparing these future-oriented financial statements, the Office has made estimates and assumptions concerning the future. These estimates and assumptions may differ from the subsequent actual results. Estimates and assumptions are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Factors that could lead to material differences between the future-oriented financial statements and the historical financial statements include:
- The timing and amounts of acquisitions and disposals of property, plant and equipment may affect gains/losses and amortization expense.
- Implementation of new collective agreements.
- Economic conditions may affect both the amount of revenue earned and the collectability of loan receivables.
- Interest rates in effect at the time of issue will affect the net present value of non-interest bearing loans.
- Further changes to the operating budget through additional new initiatives or technical adjustments later in the year.
Once the Report on Plans and Priorities is presented, the Office will not be updating the forecasts for any changes to appropriations or forecast financial information made in ensuing supplementary estimates. Variances will be explained in the Departmental Performance Report.
4. Summary of significant accounting policies
The future-oriented financial statements have been prepared in accordance with Treasury Board accounting standards in effect for the 2012-2013 fiscal year. These accounting policies, stated below, are based on Canadian public sector accounting standards. The presentation and results using the stated accounting policies do not result in any significant differences from Canadian public sector accounting standards.
Significant accounting policies are as follows:
(a) Parliamentary authorities
The Office is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the Office do not parallel financial reporting according to generally accepted accounting principles since authorities are primarily based on cash flow requirements. Consequently, items recognized in the Future-oriented Statement of Operations and Departmental Net Financial Position and in the Future-oriented Statement of Financial Position are not necessarily the same as those provided through authorities from Parliament. Note 5 provides a reconciliation between the bases of reporting.
(b) Net cash provided by Government
The Office operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Office is deposited to the CRF and all cash disbursements made by the Office are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements including transactions between departments of the Government.
(c) Amount due to/from CRF
Amounts due to/from the CRF are the result of timing differences at year-end between when a transaction affects authorities and when it is processed through the CRF. Amounts due from the CRF represent the net amount of cash that the Office is entitled to draw from the CRF without further appropriations to discharge its liabilities.
(d) Revenues
- Revenues derived from the provision of legal services are recognized in the year the services are rendered.
- Fines, forfeitures and court costs are recognized upon receipt of payment by the department.
Revenues that are non-respendable are not available to discharge the Office's liabilities. While the Deputy Head is expected to maintain accounting control, he has no authority regarding the disposition of non-respendable revenues. As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented in reduction of the entity's gross revenues.
(e) Expenses - Expenses are recorded on the accrual basis :
- Vacation pay and compensatory leave are accrued as the benefits are earned by employees under their respective terms of employment.
- Expenses related to the provision of advisory and prosecution functions are limited to those costs borne and settled directly by the Office. These functions may or may not be recovered as revenue from the government department and agencies. The costs of the provision of advisory and prosecution services which are paid directly by government departments and agencies to outside suppliers such as legal agents, are not included in the expenses.
- Services provided without charge by other government departments for accommodation and employer contributions to the health and dental insurance plans are recorded as operating expenses at their estimated cost.
(f) Employee future benefits
- Pension benefits
Eligible employees participate in the Public Service Pension Plan, a multiemployer pension plan administered by the Government. The Office's contributions to the Plan are charged to expenses in the year incurred and represent the total departmental obligation to the Plan. The Office's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.
- Severance benefits
Employees entitled to severance benefits under labour contracts or conditions of employment earn these benefits as services necessary to earn them are rendered. The obligation relating to the benefits earned by employees is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government as a whole.
(g) Receivables
Accounts receivable are stated at the lower of cost and net recoverable value; a valuation allowance is recorded for receivables where recovery is considered uncertain.
(h) Contingent liabilities
Contingent liabilities are potential liabilities which may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded. If the likelihood is not determinable or an amount cannot be reasonably estimated, the contingency is disclosed in the notes to the financial statements.
(i) Tangible capital assets
All tangible capital assets and leasehold improvements having an initial cost of $1,000 or more are recorded at their acquisition cost. The Office does not capitalize intangibles, works of art and historical treasures that have cultural, aesthetic or historical value, assets located on Indian Reserves and museum collections.
Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:
Asset class | Acquisition cost equal or greater than | Amortization period |
---|---|---|
Informatics hardware | $1,000 | 3 to 5 years |
Informatics software | $10,000 | 3 to 5 years |
Furniture and furnishings | $1,000 | 10 years |
Motor vehicles | $10,000 | 5 years |
Leasehold improvements | $10,000 | Lesser of the remaining term of lease or useful life of the improvement |
5. Parliamentary authorities
The Office receives most of its funding through annual Parliamentary authorities. Items recognized in the Future-oriented Statement of Operations and Departmental Net Financial Position and the Future-oriented Statement of Financial Position in one year may be funded through Parliamentary authorities in prior, current or future years. Accordingly, the Office has different net results of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:
(a) Reconciliation of net cost of operations to requested authorities
Estimated 2013 |
Planned 2014 |
||
---|---|---|---|
Forecast authorities available | 185,001 | 169,390 | |
Net cost of operations before government funding and transfers | 182,761 | 174,986 | |
Adjustments for items affecting net cost of operations but not affecting authorities Add (Less) |
|||
Services provided without charge by other government departments (Note 11) | (18,240) | (19,200) | |
Amortization of tangible capital assets (Note 9) | (1,842) | (1,975) | |
Decrease (increase) in employee future benefits (Note 7) | (543) | 12,479 | |
Increase in vacation pay and compensatory leave | (426) | (400) | |
Employee benefits plan (EBP) | 1,900 | 2,200 | |
Refunds and reversals of previous year expenses | 130 | 100 | |
Adjustment on contingent liabilities | - | - | |
(19,021) | (6,796) | ||
Adjustments for items not affecting net cost of operations but affecting authorities Add |
|||
Acquisitions of tangible capital assets (Note 9) | 2,000 | 1,200 | |
Forecast current year lapse | 19,261 | - |
(b) Authorities requested
Estimated 2013 |
Planned 2014 |
||
---|---|---|---|
Forecast authorities available | 185,001 | 169,390 | |
Vote 35 - program expenditures | 168,432 | 151,142 | |
Statutory amounts | 16,569 | 18,248 |
6. Accounts payable and accrued liabilities
Estimated 2013 |
Planned 2014 |
||
---|---|---|---|
Total accounts payable and accrued liabilities | 20,850 | 21,400 | |
Accounts payable - Other government departments and agencies | 850 | 900 | |
Accounts payable - External parties | 19,000 | 19,500 | |
Total accounts payable | 19,850 | 20,400 | |
Accrued liabilities | 1,000 | 1,000 | |
7. Employee future benefits
(a) Pension benefits
The Office's employees participate in the Public Service Pension Plan, which is sponsored and administered by the Government. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Quebec Pension Plans benefits and they are indexed to inflation.
Both the employees and the Office contribute to the cost of the Plan. The forecasted expenses are $12,000 in 2013 and $12,500 in 2014, which represents approximately 1.8 times the contributions by employees.
The Office's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.
(b) Severance benefits
The Office provides severance benefits to its employees based on eligibility, years of service and salary at termination of employment. These severance benefits are not pre-funded. Benefits will be paid from future authorities. Information about the severance benefits, estimated as at the date of these statements, is as follows:
As part of collective agreement negotiations with certain employee groups, and changes to conditions of employment for executives and certain non-represented employees, the accumulation of severance benefits under the employee severance pay program ceased for these employees commencing in 2012. Employees subject to these changes have been given the option to be immediately paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits on termination from the public service. These changes have been reflected in the calculation of the outstanding severance benefit obligation.
Estimated 2013 |
Planned 2014 |
||
---|---|---|---|
Accrued benefit obligation, end of year | 17,969 | 5,490 | |
Accrued benefit obligation, beginning of year | 17,426 | 17,969 | |
Expense for the year | 1,837 | (6,479) | |
Expected benefits payments during the year | (1,294) | (6,000) |
8. Accounts receivable and advances
Estimated 2013 |
Planned 2014 |
||
---|---|---|---|
Net accounts receivable | 6,000 | 6,100 | |
Receivables - Federal government departments and agencies (include GST) | 6,000 | 6,100 | |
Receivables - External parties | 300 | 300 | |
Standing advances held by employees for petty cash | 3 | 2 | |
Gross accounts receivable | 6,303 | 6,402 | |
Accounts receivable held on behalf of Government | (303) | (302) |
9. Tangible capital assets
Capital asset class | Opening balance | Acqui- sitions |
Disposals and transfers | Closing balance |
---|---|---|---|---|
Total | 10,090 | 2,000 | - | 12,090 |
Informatics hardware | 2,295 | 400 | - | 2,695 |
Informatics software | 1,040 | 100 | - | 1,140 |
Furniture and furnishings | 2,799 | 1,000 | - | 3,799 |
Motor vehicles | 117 | - | - | 117 |
Leasehold improvements | 3,839 | 500 | - | 4,339 |
Accumulated Amortization | ||||
---|---|---|---|---|
Capital asset class | Opening balance | Amorti- zation |
Disposals and transfers | Closing balance |
Total | 3,253 | 1,842 | - | 5,095 |
Informatics hardware | 1,004 | 559 | - | 1,563 |
Informatics software | 552 | 313 | - | 865 |
Furniture and furnishings | 717 | 291 | - | 1,008 |
Motor vehicles | 31 | 26 | - | 57 |
Leasehold improvements | 949 | 653 | - | 1,602 |
Net Book Value | |||
---|---|---|---|
Capital asset class | Estimated 2013 |
Planned 2014 |
|
Total tangible capital assets | 6,995 | 6,220 | |
Informatics hardware | 1,132 | 1,032 | |
Informatics software | 275 | 225 | |
Furniture and furnishings | 2,791 | 2,691 | |
Motor vehicles | 60 | 35 | |
Leasehold improvements | 2,737 | 2,237 |
10. Contingent liabilities
Claims and litigation
Claims have been made against the Office in the normal course of operations. These claims include items with pleading amounts and other for which no amount is specified. While the total amount claimed in these actions is significant, their outcomes are not determinable. The Office will record an allowance for claims and litigations where it is likely that there will be a future payment and a reasonable estimate of the loss can be made. As at the date of the preparation of these future-oriented financial statements, legal proceedings for claims totalling approximately $9,020,000 are pending.
11. Related party transactions
The Office is related as a result of common ownership to all Government departments, agencies, and Crown Corporations. The Office enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, the Office receives and provides common services which are obtained without charge from other Government departments as disclosed below.
a) Common services provided without charge by other government departments
During the year, the Office receives services without charge from certain common service organizations, related to accommodation, legal services and the employer's contribution to the health and dental insurance plans . These services provided without charge have been recorded in the Office's Future-oriented Statement of Operations and Departmental Net Financial Position as follows:
Estimated 2013 |
Planned 2014 |
||
---|---|---|---|
Total | 18,240 | 19,200 | |
Accommodation provided by the department of Public Works and Government Services Canada | 11,615 | 12,000 | |
Employer's contributions to the health and dental insurance plans paid by Treasury Board Secretariat | 6,625 | 7,200 |
The Government has centralized some of its administrative activities for efficiency, cost-effectiveness purposes and economic delivery of programs to the public. As a result, the Government uses central agencies and common service organizations so that one department performs services for all other departments and agencies without charge. The costs of these services, such as the payroll and cheque issuance services provided by Public Works and Government Services are not included in the Future-oriented Statement of Operations and Departmental Net Financial Position.
b) Common services provided without charge to other government departments
During the year, the Office provides services without charge to other government departments, related to the provision of legal services, in the estimated amount of $8,424,085 (planned amount of $8,424,085 in 2013-2014).
c) Other transactions with related parties
Estimated 2013 |
Planned 2014 |
||
---|---|---|---|
Expenses - Other Government departments and agencies | 27,000 | 27,500 | |
Revenues - Other Government departments and agencies | 10,000 | 12,000 |
12. Segmented information
Presentation by segment is based on the Office's program activity architecture. The presentation by segment is based on the same accounting policies as described in the Summary of significant accounting policies in note 4. The following table presents the forecasted expenses incurred and forecasted revenues generated for the main program activities, by major object of expense and by major type of revenue. The segment results for the period are as follows:
Drug, Criminal Code and terrorism prosecution program | Regulatory offenses and economic crime prosecution program | Internal services | Estimated 2013 |
Planned 2014 |
||
Total | Total | |||||
Net cost of operations | 130,068 | 21,169 | 31,524 | 182,761 | 174,986 | |
Operating expenses | ||||||
Salaries and employee benefits | 87,964 | 23,990 | 21,325 | 133,279 | 137,000 | |
Professional and special services- Counsel fees | 21,795 | 5,944 | 5,284 | 33,022 | 29,689 | |
Professional and special services- Other | 3,045 | 831 | 738 | 4,614 | 3,261 | |
Accommodation | 9,147 | 2,495 | 2,217 | 13,859 | 12,000 | |
Travel and relocation | 3,543 | 966 | 859 | 5,368 | 4,000 | |
Utilities, materials and supplies | 1,179 | 321 | 286 | 1,786 | 1,850 | |
Amortization of tangible capital assets | 1,215 | 331 | 295 | 1,841 | 1,975 | |
Communication | 1,212 | 330 | 293 | 1,837 | 1,900 | |
Information | 545 | 149 | 132 | 825 | 700 | |
Repairs and maintenance | 93 | 25 | 23 | 141 | 200 | |
Machinery and equipment | 215 | 59 | 52 | 325 | 300 | |
Other | (103) | (28) | (25) | (156) | (500) | |
Rentals | 188 | 51 | 45 | 285 | 343 | |
Claims and ex-gratia payments | 30 | - | - | 30 | 10 | |
Total expenses | 130,068 | 35,464 | 31,524 | 197,056 | 192,728 | |
Revenues | ||||||
Prosecution Services | - | 14,295 | - | 14,295 | 17,742 | |
Fines, forfeitures and court cost | - | - | 800 | 800 | 1,000 | |
Rent from residential housing provided to employees | 400 | - | - | 400 | 450 | |
Other | 76 | - | - | 76 | 75 | |
Revenues earned on behalf of Government | (476) | - | (800) | (1,276) | (1,525) | |
Total revenues | - | 14,295 | - | 14,295 | 17,742 |
- Date modified: