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Quarterly Financial Report: July 1 to September 30, 2013

For the period July 1, 2013 to September 30, 2013

Management Statement for the Quarter Ended September 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 programs 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 September 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; and
      • 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 $45.2 million reported at the end of the second quarter for fiscal year 2012–13. This decrease is due to the savings measures announced in Budget 2012 and is reflected in the School's reference levels.
    • 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 $0.5 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, which was partially offset by the reduction in appropriations.

  2. Planned Expenditures for Fiscal Year 2013–14

    • The School has planned expenditures of $129.8 million in 2013–14, consisting of $72 million for salaries and benefits and $57.8 million for operations and maintenance.

  3. Expenditures for the Quarter Ended September 30, 2013

    • Overall expenditures decreased by $1.2 million in the second quarter of fiscal year 2013–14 compared to the same quarter last year ($20.7 million versus $21.9 million), primarily due to decreases in professional and special services ($2.1 million), which were offset by increases in salary expenditures ($0.9 million).

  4. Year-to-date Expenditures as at September 30, 2013

    • At the end of the second quarter of 2013–14, the School spent $37.2 million compared to $41.7 million at the same time last year. This decrease of $4.5 million is primarily due to the reduction of expenditures attributable to reduced personnel ($0.9 million) and professional and special services ($3.4 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 $3 million in appropriations between 2013–14 and 2012–13 therefore reflects the savings measures for 2012–13 ($2.8 million) and 2013–14 ($0.7 million), which were partially offset by funding received for collective agreements. Savings related to the implementation of incremental measures for fiscal year 2013–14 are being achieved.

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

Danielle May-Cuconato
Acting Vice-President and Chief Financial Officer
Corporate Management and Registration Services Branch
Ottawa, Ontario
November 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 September 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
September 30, 2013
Year to date used at quarter-end
Vote 40 – Program expenditures 42,231 15,119 28,027
Budgetary statutory authorities
Contributions to employee benefit plans
6,233 1,558 3,117
Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act
81,391 3,997 6,009
Total authorities 129,855 20,674 37,153

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 September 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
September 30, 2012
Year to date used
at quarter-end
Vote 40 – Program expenditures 44,159 13,580 25,761
Budgetary statutory authorities
Contributions to employee benefit plans
6,446 1,612 3,224
Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act
77,752 6,679 12,712
Total authorities 129,357 21,871 41,697

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 September 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
September 30, 2013
Year to date used
at quarter-end
Expenditures:
Personnel
72,014 16,937 31,215
Transportation and communications
5,211 281 578
Information
1,434 54 91
Professional and special services
41,771 2,500 3,584
Rentals
4,042 509 1,053
Repair and maintenance
1,529 26 29
Utilities, materials and supplies
1,915 153 221
Acquisition of machinery and equipment
1,939 119 284
Transfer payments
- - -
Other subsidies and payments
- 95 98
Total budgetary expenditures 129,855 20,674 37,153

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 September 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
September 30, 2012
Year to date used
at quarter-end
Expenditures:
Personnel
71,456 16,083 32,134
Transportation and communications
5,217 286 636
Information
1,436 103 418
Professional and special services
41,538 4,578 7,052
Rentals
4,047 527 1,070
Repair and maintenance
1,531 18 22
Utilities, materials and supplies
1,916 120 188
Acquisition of machinery and equipment
1,941 104 117
Transfer payments
275 - -
Other subsidies and payments
- 52 60
Total budgetary expenditures 129,357 21,871 41,697

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