Language selection

Search

Archived

This page has been archived on the Web.

Quarterly Financial Report: October 1 to December 31, 2013

For the period October 1, 2013 to December 31, 2013

Management Statement for the Quarter Ended December 31, 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 December 31, 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 $42.5 million for fiscal year 2013–14 compared to $45.2 million reported at the end of the third 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 $130.1 million. This is $0.7 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 $130.1 million in 2013–14, consisting of $72.1 million for salaries and benefits and $58 million for operations and maintenance.

  3. Expenditures for the Quarter Ended December 31, 2013

    • Overall expenditures decreased by $6.8 million in the third quarter of fiscal year 2013–14 compared to the same quarter last year ($18.1 million versus $24.9 million). This is primarily due to decreases in personnel ($3.2 million), and professional and special services expenditures ($3.5 million).

  4. Year-to-date Expenditures as at December 31, 2013

    • At the end of the third quarter of 2013–14, the School spent $55.2 million compared to $66.6 million at the same time last year. This decrease of $11.4 million is primarily due to reductions of expenditures in personnel ($4.1 million) and professional and special services ($7 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

There has been a change in senior level personnel, most notably the interim appointment of a new Chief Financial Officer (CFO) in the third quarter of the current fiscal year.

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. The School is also forecasting that it will achieve the savings targets of $3.5 million in 2013–14 and ongoing savings of $6.6 million beginning in 2014–15. These savings are being 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. Therefore, the difference of $2.7 million in appropriations between 2013–14 and 2012–13 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.

No significant financial risks or uncertainties related to the achievement of the School's savings target for 2013–14 and 2014–15 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
February 13, 2014

Statement of Authorities (unaudited)

Statement of authorities for fiscal years 2013-2014 and 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, 2014, the quarter ended December 31, 2013 for fiscal year 2013-2014, the year-to-date used at quarter-end, for the year ending March 31, 2013, the quarter ended December 31, 2012 for fiscal year 2012-2013, and the year-to-date used at quarter-end. The last row of the table displays the total authorities.
(In thousands of dollars) Fiscal year 2013-2014 Fiscal year 2012-2013
Total available for use for the year ending
March 31, 2014
Used during the quarter ended December 31, 2013 Year to date used at quarter-end Total available for use for the year ending
March 31, 2013
Used during the
quarter ended
December 31, 2012
Year to date used at
quarter-end
Vote 40 – Program expenditures 42,472 11,191 39,218 45,159 16,038 41,799
Budgetary statutory authorities
Contributions to employee benefit plans
6,233 1,558 4,675 6,446 1,613 4,837
Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act
81,391 5,330 11,339 77,752 7,243 19,955
Total authorities 130,096 18,079 55,232 129,357 24,894 66,591

Departmental budgetary expenditures by Standard Object (unaudited)

Departmental budgetary expenditures by Standard Object for fiscal years 2013-2014 and 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, 2014, the quarter ended June 30, 2013, the year-to-date used at quarter-end, the year ending March 31, 2013, the quarter ended December 30, 2012, the year-to-date used at quarter-end. The last row of the table displays the total budgetary expenditures.
(In thousands of dollars) Fiscal year 2013-2014 Fiscal year 2012-2013
Planned expenditures for the year ending
March 31, 2014Footnotes *
Expended during the quarter ended December 31, 2013 Year to date used at quarter-end Planned expenditures
for the year ending
March 31, 2013Footnotes *
Expended
during the
quarter ended
December 31, 2012
Year to date used at
quarter-end
Expenditures
Personnel
72,187 13,371 44,586 71,456 16,582 48,716
Transportation and communications
5,170 528 1,106 5,217 524 1,160
Information
1,437 170 261 1,436 180 598
Professional and special services
41,858 3,220 6,804 41,538 6,751 13,803
Rentals
4,050 583 1,638 4,047 595 1,665
Repair and maintenance
1,532 18 50 1,531 27 49
Utilities, materials and supplies
1,919 102 323 1,916 185 373
Acquisition of machinery and equipment
1,943 38 326 1,941 50 167
Transfer payments
- - - 275 - -
Other subsidies and payments
- 49 138 - - 60
Total budgetary expenditures 130,096 18,079 55,232 129,357 24,894 66,591

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: