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Quarterly Financial Report: July 1 to September 30, 2011

Management Statement for the Quarter Ended September 30, 2011

Introduction

This quarterly report has been prepared by management as required by section 65.1 of the Financial Administration Act and in accordance with Treasury Board Accounting Standard 1.3. This quarterly report should be read in conjunction with the Main Estimates and Supplementary Estimates for Fiscal Year 2011-12.

The Canada School of Public Service (the School) was created on April 1, 2004, when the legislative provisions of Part IV of the Public Service Modernization Act came into force. The School is a departmental corporation under Treasury Board Secretariat whose mission is set out in the Canada School of Public Service Act.

The School is the common learning service provider for the Public Service of Canada. It has a legislative mandate to provide a range of learning activities to build individual and organizational capacity and management excellence within the public service. The School is in a unique position to offer relevant, affordable and quality learning services in both official languages to all public service employees at all levels and across the country, as well as to functional communities and public organizations.

The School's program priorities are geared to delivering results in accordance with the Treasury Board's Policy on Learning, Training and Development which came into effect on January 1, 2006. The Policy highlights the value of learning and the importance of creating a learning culture within the public service.

The School has a single strategic outcome: "Public servants have the common knowledge and the leadership and management competencies they require to fulfil their responsibilities in serving Canadians." Four program activities support this strategic outcome:

  1. Foundational Learning
  2. Organizational Leadership Development
  3. Public Sector Management Innovation
  4. Internal Services

The School was created to ensure that all employees of the Public Service of Canada have the required competencies and common knowledge to serve Canadians in the most efficient and effective way possible. To achieve this goal, the School continues to offer a strong curriculum that focuses on the key skills and knowledge required by a dynamic public service that is constantly changing and adapting to the needs of its stakeholders and Canadians. At the same time, the School also relies on the consistency of its training and learning activities to ensure that public service employees have the common skills and knowledge expected of them.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the School's spending authorities granted by Parliament and those used by the department, consistent with the Main Estimates and Supplementary Estimates for Fiscal Year 2011-12. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.

The authority of Parliament is required before moneys can be spent by the government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

As part of the departmental performance reporting process, the School prepares its annual financial statements on a full accrual basis in accordance with Treasury Board accounting standards, which are based on Canadian generally accepted accounting principles for the public sector. However, the spending authorities voted by Parliament remain on an expenditure basis.

This quarterly report has not been subject to an external audit or review.

Highlights of the Quarter Ended September 30, 2011 and Fiscal Year 2011-12 to Date Results

  1. Total Authorities for Fiscal Year 2011-12
    • The School has two sources of funding:
      • Appropriated funding as voted by Parliament for those activities to be paid from the Consolidated Revenue Fund; and
      • Statutory funding authority for the respending of revenues and contributions to the employee benefit plans.
    • The School's appropriations have been reduced from $56.7 million to $48.2 million for fiscal year 2011-12 compared to fiscal year 2010-11. This reduction is due to $6.7 million for Strategic Review, $720,000 for Compensation Adjustments, $461,000 for the operating budget carry forward and $600,000 of sunsetting funding for the Integrated Learning Management System.
    • The statutory funding authority of $67.9 million (under s. 18(2) of the Canada School of Public Service Act) consists of $50 million from respendable revenues and $17.9 million of respendable revenues brought forward from the previous fiscal year. The School will also receive statutory funding of $6.7 million in 2011-12 for employee benefit plans.
    • The total authorities available in fiscal year 2011‑12 amount to $122.9 million. This amount is $1.8 million less than the amount available in fiscal year 2010-11 due to the reduction of $8.4 million in appropriations, which is partially offset by an increase from $11.5 million to $17.9 million in respendable revenues brought forward from the previous year and an increase of $300,000 for contributions to employee benefit plans.
  2. Planned Expenditures for Fiscal Year 2011-12
    • There is a planned decrease of $1.8 million of expenditures in fiscal year 2011‑12 compared to fiscal year 2010-11 as a consequence of reduced total funding available. The School will absorb this decrease through reduced operating expenditures such as Professional and Special Services.
  3. Expenditures for the Quarter ended June 30, 2011
    • Overall expenditures increased by $1.8 million in the second quarter of fiscal year 2011-12 compared to the same quarter last year ($30.7 million versus $28.9 million) primarily due to the cash-out of severance benefits. With the end of the accumulation of severance benefits, cash-outs of severance pay benefits are being processed in accordance with the terms of negotiated collective agreements. The total amounts of the severance payouts are treated as payroll expenditures eligible for reimbursement by the Treasury Board this fiscal year.
    • The expenditures reported for the second quarter are $10 million greater than the first quarter. While the normally lower level of overall activity at the beginning of the fiscal year is the main reason for this difference, the cash-out of severance payments to be reimbursed by the Treasury Board does account for $2.5 million of this difference.
  4. Year-to-date Expenditures as at September 30, 2011
    • Year-to-date expenditures were $2.7 million less than the same period in 2010-11, mainly due to a reduction of $2.6 million in expenditures for Professional and Special Services.
    • At the end of the second quarter, the School spent $51.7 million of total planned expenditures of $122.9 million. A greater amount of total expenditures are usually incurred later in the year as a large proportion of the business occurs in the second half of the fiscal year.

Risks and Uncertainties

Respendable revenues represent more than 50 percent of the School's funding. Uncertainty remains concerning the level of departmental expenditures for training due to the freeze in departmental operating budgets as announced in Budget 2010 for fiscal years 2011-12 and 2012-13. The School continues to closely monitor registrations and revenue trends to assess the impact.

Significant Changes in Relation to Operations, Personnel and Programs

There have been no significant changes from the previous fiscal year.


Original signed by:

Guy Mc Kenzie
Deputy Minister/President
Canada School of Public Service



Original signed by:

Chantale Cousineau-Mahoney
Vice-President and Chief Financial Officer
Corporate Management and Registration Services Branch


Ottawa, Ontario
November 28, 2011

Statement of Authorities (unaudited)

Fiscal year 2011-2012 (in thousands of dollars)

Statement of authorities for the fiscal year 2011-2012 in thousands of dollars. Read down the first column and then to the right for the figures for the year ending March 31, 2012, the quarter ended December 31, 2011, and the year-to-date used at quarter-end.
  Total available for use for the year ending March 31, 2012 Used during the quarter ended
September 30, 2011
Year to date used at quarter-end
Vote 40 – Program expenditures 48,689 17,683 30,022
[note 1]
Budgetary statutory authorities
Contributions to employee benefit plans
6,740 2,247 3,370
Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act
67,885 10,764 18,322
[note 2]
Total authorities 123,314 30,694 51,714

[1] Year-to-date expenditures in 2011-2012 under "Vote 40 - Program expenditures" and "spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act" are to be compared to the amount disclosed under "Vote 40 - Program expenditures" in 2010-11. The School's expenditures are initially recorded against the appropriated funds with the portion required to earn revenues subsequently reallocated to the statutory authority. In previous fiscal years, this transfer was performed once at year-end. In 2011-2012, the reallocation of expenditures incurred to earn revenues is being processed on a quarterly basis. (return to source paragrap))

[2] Year-to-date expenditures in 2011-2012 under "Vote 40 - Program expenditures" and "spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act" are to be compared to the amount disclosed under "Vote 40 - Program expenditures" in 2010-11. The School's expenditures are initially recorded against the appropriated funds with the portion required to earn revenues subsequently reallocated to the statutory authority. In previous fiscal years, this transfer was performed once at year-end. In 2011-2012, the reallocation of expenditures incurred to earn revenues is being processed on a quarterly basis. (return to source paragraph)

Statement of Authorities (unaudited) (continued)

Fiscal year 2010-2011 (in thousands of dollars)

tatement of authorities for the fiscal year 2010-2011 in thousands of dollars. Read down the first column and then to the right for the figures for the year ending March 31, 2011, the quarter ended December 31, 2010, and the year-to-date used at quarter-end.
  Total available for use for the year ending March 31, 2011 Used during the quarter ended
September 30, 2010
Year to date used at quarter-end
Vote 40 – Program expenditures 56,675 27,765 51,729
[note 3]
Budgetary statutory authorities
Contributions to employee benefit plans
6,477 1,080 2,699
Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act
61,467 - -
Total authorities 124,619 28,845 54,428

[3] Year-to-date expenditures in 2011-2012 under "Vote 40 - Program expenditures" and "spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act" are to be compared to the amount disclosed under "Vote 40 - Program expenditures" in 2010-11. The School's expenditures are initially recorded against the appropriated funds with the portion required to earn revenues subsequently reallocated to the statutory authority. In previous fiscal years, this transfer was performed once at year-end. In 2011-2012, the reallocation of expenditures incurred to earn revenues is being processed on a quarterly basis. (return to source paragraph)

Departmental Budgetary Expenditures by Standard Object (unaudited)

Fiscal year 2011-2012 (in thousands of dollars)

Departmental budgetary expenditures by Standard Object for the fiscal year 2011-2012 in thousands of dollars. Read down the first column for the list of expenditures and then read to the right for the figures for the year ending March 31, 2012, the quarter ended December 31, 2011, and the year-to-date used at quarter-end.
  Planned expenditures for the year ending March 31, 2012 Expended during the quarter ended
September 30, 2011
Year to date used at quarter-end
Expenditures:
Personnel
76,559 21,569 38,925
Transportation and communications
4,208 614 1,259
Information
1,054 124 245
Professional and special services
33,689 7,090 9,143
Rentals
4,445 740 1,394
Repair and maintenance
198 48 52
Utilities, materials and supplies
1,469 171 283
Acquisition of machinery and equipment
961 293 308
Transfer payments
275 33 33
Other subsidies and payments
- 12 72
Total budgetary expenditures 122,858 30,694 51,714

Departmental Budgetary Expenditures by Standard Object (unaudited) (continued)

Fiscal year 2010-2011 (in thousands of dollars)

Departmental budgetary expenditures by Standard Object for the fiscal year 2010-2011 in thousands of dollars. Read down the first column for the list of expenditures and then read to the right for the figures for the year ending March 31, 2011, the quarter ended December 31, 2010, and the year-to-date used at quarter-end.
  Planned expenditures for the year ending March 31, 2011 Expended during the quarter ended
September 30, 2010
Year to date used at quarter-end
Expenditures:
Personnel
77,375 18,729 38,023
Transportation and communications
4,297 698 1,672
Information
1,078 204 315
Professional and special services
34,355 7,208 11,753
Rentals
4,527 1,508 1,890
Repair and maintenance
225 23 30
Utilities, materials and supplies
1,499 331 525
Acquisition of machinery and equipment
988 63 84
Transfer payments
275 - -
Other subsidies and payments
- 81 136
Total budgetary expenditures 124,619 28,845 54,428

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