Language selection

Search

Archived

This page has been archived on the Web.

Quarterly Financial Report: July 1 to September 30, 2014

For the period July 1, 2014 to September 30, 2014

Management Statement for the Quarter Ended September 30, 2014

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 2014–2015 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 2014–2015. 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 monies 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 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, 2014, and Fiscal Year 2014–2015 Results to Date


  1. Total Authorities for Fiscal Year 2014–2015

    • 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 $41.3 million for fiscal year 2014–2015 compared to $42.2 million reported at the end of the second quarter for fiscal year 2013–2014. This decrease is primarily due to the savings measures announced in Budget 2012 and is partially offset by an operating budget carry forward.
    • The statutory funding authority of $84.3 million for 2014–2015 consists of $40 million of forecasted revenue, $38.7 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 $5.6 million for employee benefit plans.
    • The total authorities available in fiscal year 2014–2015 amount to $125.6 million. This is $4.2 million lower than the amount available in fiscal year 2013–2014 due to the decrease in revenue forecast and appropriations partially offset by an increase in respendable revenue brought forward from the previous fiscal year.

  2. Planned Expenditures for Fiscal Year 2014–2015

    • The School has planned expenditures of $125.6 million in 2014–2015, consisting of $69 million for salaries and benefits and $56.6 million for operating and maintenance.

  3. Expenditures for the Quarter Ended September 30, 2014

    • Overall expenditures decreased by $2.9 million in the second quarter of fiscal year 2014–2015 compared to the same quarter last year ($17.8 million versus $20.7 million). This is primarily due to decreases in expenditures in personnel ($3.9 million) partially offset by professional and special services ($0.9 million).

  4. Year-to-Date Expenditures as at September 30, 2014

    • At the end of the second quarter of 2014–2015, the School spent $33.2 million compared to $37.2 million at the same time last year. This decrease of $4 million is primarily attributable to expenditure reductions in personnel ($6.2 million) and rental ($0.5 million), partially offset by professional and special services ($0.8 million) and a one-time transition payment of $1.7 million for the implementation of salary payment in arrears by the Government of Canada.

Risks and Uncertainties

Respendable revenue earned from the provision of training services and products to client departments represents an important source of funding for the School. 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 second quarter of 2014–2015.

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.

The School achieved savings of $3.5 million in accordance with the approved targets for the first two years of the implementation of the Budget 2012 measures. Additional savings of $3.1 million are required in 2014–2015 to achieve ongoing savings of $6.6 million. 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.

The difference of $0.9 million in appropriations between 2014–2015 and 2013–2014 therefore reflects the savings measures for 2014–2015, which were partially offset by the operating budget carry forward.

No significant financial risks or uncertainties related to the implementation of initiatives and savings measures from Budget 2012 have been identified. As part of integrated risk management, the School monitors its environment to identify emerging risks and, if these risks are deemed significant, implement mitigation actions.

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

Danielle May-Cuconato
Vice-President, Chief Financial Officer and Head of Human Resources
Human Resources and Workforce Management Directorate
Corporate Management and Registration Services Branch
Ottawa, Ontario
November 19, 2014

Statement of Authorities (unaudited)

Statement of authorities for fiscal years 2014-2015 and 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, 2015, the quarter ended December 31, 2014 for fiscal year 2014-2015, the year-to-date used at quarter-end, for the year ending March 31, 2014, the quarter ended September 30, 2013 for fiscal year 2013-2014, 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 2014-2015 Fiscal year 2013-2014
Total available for use for the year ending
March 31, 2015
Used during the quarter ended
September  30, 2014
Year to date used at quarter-end 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 41,318 13,179 24,058 42,231 15,119 28,027
Budgetary statutory authorities
Contributions to employee benefit plans 5,568 1,393 2,785 6,233 1,558 3,117
Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act 78,740 3,183 6,311 81,391 3,997 6,009
Total authorities 125,626 17,755 33,154 129,855 20,674 37,153

Departmental budgetary expenditures by Standard Object (unaudited)

Departmental budgetary expenditures by Standard Object for fiscal years 2014-2015 and 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, 2015, the quarter ended June 30, 2014, the year-to-date used at quarter-end, the year ending March 31, 2014, the quarter ended September 30, 2013, 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 2014-2015 Fiscal year 2013-2014
Planned expenditures for the year ending
March 31, 2015Footnotes*
Expended during the quarter ended September  30, 2014 Year to date used at quarter-end 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 69,072 12,994 25,019 72,014 16,937 31,215
Transportation and communications 2,399 295 473 5,211 281 578
Information 1,055 99 211 1,434 54 91
Professional and special services 45,568 3,354 4,399 41,771 2,500 3,584
Rentals 2,766 508 606 4,042 511 1,055
Repair and maintenance 635 287 305 1,529 29 32
Utilities, materials and supplies 1,111 57 126 1,915 153 221
Acquisition of machinery and equipment 1,328 134 293 1,939 123 288
Other subsidies and paymentsFootnotes** 1,692 27 1,722 - 86 89
Total budgetary expenditures 125,626 17,755 33,154 129,855 20,674 37,153

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: