Ops Summary (FY2023-24)

Total Hours Sold – Include all hours sold under the NMSO and under other contracts.  Include only hours that are worked and billed.  Do not include hours worked that are absorbed as part of administrative overhead expenses.

Operating Revenue – Includes all revenue from the sale of Commissionaire hours, plus net revenues from other business lines such as mobile patrols and alarm responses, identification services, sale of training, consulting, and other services.  Do not include revenue from wholly-owned affiliates that are separately incorporated.  Revenue from non-applicable sources, such as interest and investment income, or from foundations or trusts, also should not be reported.

Commissionaire Services – NMSO.  Include all sales to the federal government under the NMSO in the following accounts:

• 3010 – Commissionaire Services – Regular Hours Worked
• 3015 – Commissionaire Services – Regular Hours Not Worked (but billed)
• 3020 – Commissionaire Services – Overtime Premiums Billed
• 3050 – Commissionaire Services – Statutory Holidays Worked and Billed
• 3070 – Recovery of Administration Costs that form part of your billing rate under the NMSO

Commissionaire Services – Non-NMSO.  Include all sales to Non-NMSO clients in the following accounts:

• 3030 – Commissionaire Services – Regular Hours Worked
• 3035 – Commissionaire Services – Regular Hours Not Worked (but billed)
• 3040 – Commissionaire Services – Overtime Premiums Billed
• 3060 – Commissionaire Services – Statutory Holidays Worked and Billed
• 3080 – Recovery of Administration Costs that form part of your billing rate under the NMSO

Miscellaneous Revenue – Include all net revenue for services other than Commissionaire hours.

• 3090 – Other Allowable Operating Revenue. Include all other net income from NMSO and Non-NMSO clients other than the sale of hours worked.  e.g. sale of training, sale of ID Services, sales of mobile patrols and alarm responses, sale of consulting services.

Direct Charges – Revenue from the recovery of certain costs from clients without mark-up.

• 3100 – Direct Charges to NMSO clients – These include the recovery of costs incurred while providing Commissionaire Services to NMSO clients, such as special clothing or equipment, commuting assistance, travel expenses, etc.
• 3110 – Direct Charges to Non-NMSO clients – These include the recovery of costs incurred while providing Commissionaire Services to Non-NMSO clients, such as special clothing or equipment, commuting assistance, travel expenses, etc.

Direct Wages – Include all wages reported on line F4 of AFS 1.  This is the total of all wage accounts, from 4010 to 4060 inclusive.

Gross Margin – The difference between total operating revenue and direct wages

Operating Expenses – Include all expenses incurred in providing services to clients other than direct wages.

• Commissionaire Benefits – Insert the year-end actual expenditures of all accounts listed in Schedule 1 of the budget.  Include clothing expenses.
• Training Expenses – Insert the year-end total of all actual training expenditures listed in Schedule 2 of the budget.  Any expenses related to training services that are sold should not be included here.
• Administrative Expenses – Insert the year-end total of all actual administrative expenses listed in Schedule 3 of the budget.  Include occupancy expenses.
• Other Expenses not Recoverable from NMSO Clients – These are the actual costs of the accounts listed in Schedule 4 of the budget which cannot be charged to NMSO clients.
• Other (Recoverable) Direct Costs – These are extra costs incurred to provide services to clients such as travel expenses, special clothing and equipment, etc. which are charged to accounts 4080 and 4090.  These costs are billed to the client and the revenue is coded to accounts 3100 and 3110.

Net Operating Surplus / (Deficit) – The difference between Operating Revenue and Operating Expenses

Non Applicable Items – This category includes revenue and expenses that are shown as not applicable in the budget prepared for PWGSC.  It also includes revenue and expenses applicable to any subsidiaries owned by the parent division.

• Revenue – Include all non-applicable revenue not included in Item B above.
• Expenses – Include all non-applicable expenses not included in Item E above.

Total Net Surplus / (Deficit) – The bottom line; the total surplus or deficit from all business activities.