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Quarterly Financial Report: July 1 to September 30, 2018

Management statement for the quarter ended September 30, 2018

Introduction

This quarterly report has been prepared as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board. It should be read in conjunction with the Main Estimates and Supplementary Estimates for fiscal year 2018–2019.

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

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 effect. The School is a departmental corporation in the Treasury Board portfolio, and its mission is set out in the Canada School of Public Service Act.

The School was created to ensure that employees of the core public service have the competencies and common knowledge required to serve Canadians efficiently and effectively. To achieve this goal, the School offers a core 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.

The School is the common learning service provider for the core public service. 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 across the country, as well as to functional communities and public service organizations.

The School's core responsibility is to "provide common learning to all employees of the core public service to serve Canadians with excellence."

Basis of presentation

This quarterly report has been prepared by management 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 2018–2019. 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 money 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.

When Parliament is dissolved for the purposes of a general election, section 30 of the Financial Administration Act authorizes the Governor General, under certain conditions, to issue a special warrant authorizing the Government to withdraw funds from the Consolidated Revenue Fund. A special warrant is deemed to be an appropriation for the fiscal year in which it is issued.

The School uses the full accrual method of accounting to prepare and present its annual departmental financial statements, which are part of the departmental results reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

Highlights of the quarter ended September 30, 2018, and fiscal year 2018–2019 results to date

1. Total authorities for fiscal year 2018–2019

  • 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.
  • Total authorities available in fiscal year 2018–2019 amount to $94.3 million, which comprises $67.4 million in voted appropriations and $26.9 million in statutory funding.
  • The statutory funding authority of $26.9 million in fiscal year 2018–2019 consists of $9.1 million of forecasted respendable revenue, $9.7 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 $8.1 million for employee benefit plans.
  • Total authorities available for use in 2018–19 increased by $5 million or 5.6% over the $89.3 million available in fiscal year 2017–2018, mainly due to the following year-over-year changes.
  • Increases:
    • 2.9 million for the Executive Leadership Development Program due to timing since in 2017-18, it was accounted for in the last quarter
    • $1.8 million for respendable revenue brought forward from the previous fiscal year pursuant to section 18(2) of the Canada School of Public Service Act
    • $1.3 million for compensation allocations relating to collective agreements
  • Decreases:
    • $0.9 million for reduced in-year revenue forecast

2. Planned expenditures for fiscal year 2018–2019

  • The School has planned expenditures of $94.3 million for fiscal year 2018–2019, consisting of $69.9 million for salaries and benefits and $24.4 million for operating and maintenance. Compared with the same quarter last year, this is an increase of $5 million, primarily for personnel ($4.3 million). The overall increase of $5 million reflects planned spending in learning and training activities and the creation of the new Innovation and Policy Services Branch.

3. Expenditures for the quarter ended September 30, 2018

  • Compared with the same quarter last fiscal year, overall expenditures increased by $4.7 million ($20.2 million versus $15.5 million), primarily for personnel ($4.4 million) which is mainly due to the recruitment of employees for learning and training activities.

4. Year-to-Date Expenditures as at September 30, 2018

  • The overall increase in expenditure of $7.6 million year to date through September 30, 2018 compared to the same period last year ($36.5 million versus $28.9 million) is attributable to personnel ($4.8 million) for recruitment of employees as mentioned in the previous paragraph, and professional and special services ($2.5 million) mainly due to payments to Shared Services Canada, which have been processed earlier this fiscal year.

Risks and uncertainties

The School's ability to meet its goals is dependent on the relevance and quality of its learning products, its technological capability to support access to these products, and its ability to respond to changing priorities and learning needs. The School manages financial resources prudently to be able to meet these challenges.

Significant changes in relation to operations, personnel and programs

On October 16, 2018, the Honourable Scott Brison, President of the Treasury Board and Minister of Digital Government officially launched the new Canada's Digital Academy. The Academy will be hosted at the School and will be implemented in partnership with the Office of the Chief Information Officer and the Canadian Digital Service. The Digital Academy aims to advance the understanding of digital among public servants and give them the tools to better serve Canadians.

On October 17, 2018, the School's President announced that learning and training offerings will be organized thematically and organizationally along five business lines: (1) Indigenous Learning; (2) Respectful and Inclusive Workplace; (3) Government of Canada (GC) and Public Sector Skills; (4) Transferable Skills; and, (5) Digital Academy. This will align the School's offerings with Government of Canada priorities and position the School to be able to meet future priorities as they arise.

On October 22, 2018, the School's External Advisory Committee met for the first time. This committee, composed of independent external members, provides to the President and senior management team with strategic guidance and orientation, insight on achievements and failures, advice on future initiatives and challenge function to push for excellence, continuous improvement and efficiency.

Effective November 5, 2018, Margaret Meroni joined the School as the Vice-President of the Learning Programs Branch.

Approval by senior officials

Approved by:
Taki Sarantakis
President


Marc Bélisle
Chief Financial Officer


Ottawa, Canada
November 27, 2018

Statement of Authorities (unaudited)

Statement of authorities for fiscal years 2018–019 and 2017–2018 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, 2019, the quarter ended September 30, 2018 for fiscal year 2018–2019, the year-to-date used at quarter-end, for the year ending March 31, 2018, the quarter ended September 30, 2017 for fiscal year 2017–2018, 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 2018–2019 Fiscal year 2017–2018
Total available for
use for the
year ending
March 31, 2019
Used during the
quarter ended
September 30, 2018
Year-to-date used
at quarter-end
Total available for
use for the
year ending
March 31, 2018
Used during the
quarter ended
September 30, 2017
Year-to-date
used at
quarter-end
Vote 1 – Program expenditures 67,413 14,361 28,552 66,264 10,858 22,162
Budgetary statutory authorities
Contributions to employee benefit plans
8,038 1,339 3,349 8,094 2,023 4,047
Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act
18,807 4,561 4,561 14,912 2,646 2,646
TOTAL AUTHORITIES 94,258 20,261 36,462 89,270 15,527 28,855

Departmental budgetary expenditures by Standard Object (unaudited)

Departmental budgetary expenditures by Standard Object for fiscal years 2018–2019 and 2017–2018 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, 2019, the quarter-ended September 30, 2018, the year-to-date used at quarter end, the year ending March 31, 2018, the quarter ended September 30, 2017, 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 2018–2019 Fiscal year 2017–2018
Planned expenditures for the year ending
March 31, 2019 Note*
Expended during the quarter ended
September 30, 2018
Year-to-date used at quarter-end Planned expenditures for the year ending
March 31, 2018
Expended during the quarter ended
September 30, 2017
Year-to-date used at quarter-end
Expenditures
Personnel
69,931 15,023 27,005 65,677 10,579 22,248
Transportation and communications
1,994 449 851 1,894 335 648
Information
581 188 331 576 195 297
Professional and special services
16,191 3,880 7,366 16,079 3,815 4,849
Rentals
401 83 133 400 14 114
Repair and maintenance
2,062 8 10 2,085 185 187
Utilities, materials and supplies
441 58 103 381 48 72
Acquisition of machinery and equipment
2,209 340 416 2,142 56 137
Other subsidies and payments
448 232 247 36 300 303
TOTAL BUDGETARY EXPENDITURES 94,258 20,261 36,462 89,270 15,527 28,855

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