Language selection

Search

Archived

This page has been archived on the Web.

Quarterly Financial Report: April 1 to June 30, 2013

For the period April 1, 2013 to June 30, 2013

Management Statement for the Quarter Ended June 30, 2013

Introduction

This quarterly report has been prepared as required by section 65.1 of the Financial Administration Act and in accordance with Treasury Board Accounting Standard 1.3. It should be read in conjunction with the Main Estimates and Supplementary Estimates for Fiscal Year 2013‑14 as well as Canada's Economic Action Plan 2012 (Budget 2012).

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 the Treasury Board Secretariat, and its 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 service 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 competencies and common knowledge required to serve Canadians in the most efficient and effective way possible. To achieve this goal, the School continues to offer a strong and consistent curriculum that focuses on the key skills and knowledge required by a dynamic public service that must constantly adapt to the needs of its stakeholders and Canadians.

Basis of Presentation

This quarterly report has been prepared using expenditure-based 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 2013–14. This report has also been guided by 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 through appropriation acts in the form of annually approved limits or through legislation in the form of statutory spending authority for specific purposes.

As part of the Parliamentary business of supply, the Main Estimates must be tabled in Parliament on or before March 1 preceding the new fiscal year. Budget 2012 was tabled in Parliament on March 29, after the tabling of the Main Estimates on February 28, 2012. As a result, the measures announced in Budget 2012 could not be reflected in the 2012–13 Main Estimates.

In fiscal year 2012–13, frozen allotments were established by the Treasury Board authority in departmental votes to prohibit the spending of funds already identified as savings measures in Budget 2012. In 2013–14, the changes to departmental authorities were reflected in the 2013–14 Main Estimates tabled in Parliament.

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 generally accepted accounting principles for the Canadian 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 June 30, 2013, and Fiscal Year 2013–14 Results to Date

  1. Total Authorities for Fiscal Year 2013–14

    • The School has two sources of funding:
      • Appropriated funding as voted by Parliament for those activities to be paid from the Consolidated Revenue Fund
      • Statutory funding authority for the respending of revenue and contributions to the employee benefit plans
    • The School's appropriations were reduced to $42.2 million for fiscal year 2013–14 compared to $44.7 million reported at the end of the first quarter for fiscal year 2012–13. This decrease is due to the savings measures announced in Budget 2012.
    • The statutory funding authority of $87.6 million for 2013–14 consists of $50 million of forecasted revenue, $31.4 million of respendable revenue brought forward from the previous fiscal year under the provisions of section 18(2) of the Canada School of Public Service Act and $6.2 million for employee benefit plans.
    • The total authorities available in fiscal year 2013–14 amount to $129.8 million. This is $1 million greater than the amount available in fiscal year 2012–13 due to the increase in respendable revenue brought forward from the previous fiscal year partially offset by the reduction in appropriations.

  2. Planned Expenditures for Fiscal Year 2013–14

    • To conform to the Government of Canada standard reporting guidelines for the reporting of planned expenditures, the School is disclosing planned expenditures equal to total available authorities of $129.9 million for 2013‑14. This amount consists of $72 million for salaries and benefits and $57.9 million for operations and maintenance. Actual expenditures will be less.

  3. Expenditures for the Quarter Ended June 30, 2013

    • Overall expenditures decreased by $3.3 million in the first quarter of fiscal year 2013–14 compared to the same quarter last year ($16.5 million versus $19.8 million), primarily due to decreases in personnel ($1.8 million) and professional and special services ($1.4 million).

Risks and Uncertainties

Respendable revenue earned from the provision of training services and products to client departments represents more than 50 percent of the School's funding. There is uncertainty concerning the level of expenditures by client departments. The School monitors revenue levels regularly and, if required, implements action plans. In addition, mitigation strategies are developed and documented in the School's Corporate Risk Profile to minimize the impact of emerging risks.

Significant Changes in Relation to Operations, Personnel and Programs

No significant changes were noted during the first quarter of 2013–14.

Budget 2012 Implementation

This section provides an overview of the savings measures announced in Budget 2012 that are being implemented in order to refocus government and programs, to make it easier for Canadians and businesses to deal with their government and to modernize and reduce the back office.

In the first year of implementation of the Budget 2012 measures, the School achieved the 2012‑13 savings target of $2.8 million. Savings will increase to $3.5 million in 2013‑14, reaching $6.6 million in ongoing savings by 2014‑15. These savings will be achieved through efficiency measures and program reductions that align resources with the School's core mandate by scaling back where needs are reduced, transforming how the organization works internally and consolidating and streamlining its operations.

As previously indicated, due to the timing of the tabling of Budget 2012 in Parliament, the 2012‑13 Main Estimates do not reflect the Budget 2012 measures. The difference of $2.4 million appropriations between 2013‑14 and 2012‑13 therefore reflects the savings measures for 2013–14 only, partially offset by funding received for collective agreements. Savings related to the implementation of incremental measures for fiscal year 2013‑14 will be reflected in subsequent quarterly financial reports.

No significant financial risks or uncertainties related to the achievement of the School's savings target for 2013‑14 have been identified. As part of integrated risk management, the School monitors its environment to identify emerging risks and if deemed significant, implement mitigation actions.

Original approved by:
Linda Lizotte-MacPherson
Deputy Minister/President

Jim Saunderson
Acting Vice-President and Chief Financial Officer
Corporate Management and Registration Services Branch
Ottawa, Ontario
August 22, 2013

Statement of Authorities (unaudited)

Fiscal year 2013–14 (in thousands of dollars)

Statement of authorities for fiscal year 2013-2014 in thousands of dollars. Read down the first column for the authorities and then to the right for the figures for the year ending March 31, 2014, the quarter ended June 30, 2013, and the year-to-date used at quarter-end. The last row of the table displays the total authorities.
  Total available for use for the year ending
March 31, 2014
Used during the quarter ended
June 30, 2013
Year to date used at quarter-end
Vote 40 – Program expenditures 42,231 12,908 12,908
Budgetary statutory authorities
Contributions to employee benefit plans
6,233 1,559 1,559
Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act
81,391 2,012 2,012
Total authorities 129,855 16,479 16,479

Statement of Authorities (unaudited) (continued)

Fiscal year 2012–13 (in thousands of dollars)

Statement of authorities for fiscal year 2012-2013 in thousands of dollars. Read down the first column for the authorities and then to the right for the figures for the year ending March 31, 2013, the quarter ended June 30, 2012, and the year-to-date used at quarter-end. The last row of the table displays the total authorities.
  Total available
for use for the year ending
March 31, 2013
Used during
the quarter ended
June 30, 2012
Year to date used
at quarter-end
Vote 40 – Program expenditures 44,650 12,181 12,181
Budgetary statutory authorities
Contributions to employee benefit plans
6,446 1,612 1,612
Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act
77,752 6,033 6,033
Total authorities 128,848 19,826 19,826

Departmental Budgetary Expenditures by Standard Object (unaudited)

Fiscal year 2013–14 (in thousands of dollars)

Departmental budgetary expenditures by Standard Object for fiscal year 2013-2014 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, 2014, the quarter ended June 30, 2013, and the year-to-date used at quarter-end. The last row of the table displays the total budgetary expenditures.
  Planned expenditures
for the year ending
March 31, 2014Footnotes *
Expended during
the quarter ended
June 30, 2013
Year to date used
at quarter-end
Expenditures:
Personnel
72,014 14,278 14,278
Transportation and communications
5,211 297 297
Information
1,434 37 37
Professional and special services
41,771 1,084 1,084
Rentals
4,042 544 544
Repair and maintenance
1,529 3 3
Utilities, materials and supplies
1,915 68 68
Acquisition of machinery and equipment
1,939 165 165
Transfer payments
- - -
Other subsidies and payments
- 3 3
Total budgetary expenditures 129,855 16,479 16,479

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

Fiscal year 2012–13 (in thousands of dollars)

Departmental budgetary expenditures by Standard Object for fiscal year 2012-2013 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, 2013, the quarter ended June 30, 2012, and the year-to-date used at quarter-end. The last row of the table displays the total budgetary expenditures.
  Planned expenditures
for the year ending
March 31, 2013Footnotes *
Expended during
the quarter ended
June 30, 2012
Year to date used
at quarter-end
Expenditures:
Personnel
71,456 16,051 16,051
Transportation and communications
5,171 350 350
Information
1,423 315 315
Professional and special services
41,171 2,474 2,474
Rentals
4,011 543 543
Repair and maintenance
1,517 4 4
Utilities, materials and supplies
1,900 68 68
Acquisition of machinery and equipment
1,924 13 13
Transfer payments
275 - -
Other subsidies and payments
- 8 8
Total budgetary expenditures 128,848 19,826 19,826

Footnotes

Features

Complete your census today!

Help your community make choices about education, employment, transportation, health care and housing services.

National Indigenous History Month

This year, National Indigenous History Month is dedicated to the missing children, the families left behind and the survivors of residential schools.

This website is continually being updated in response to your feedback.

Let us know what you think of it.
Which platform is your comment about (required)
Date modified: