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Quarterly Financial Report: October 1 to December 31, 2020

Management statement for the quarter ended December 31, 2020​

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Table of contents

  1. Introduction
  2. Highlights of the fiscal quarter and fiscal year-to-date (YTD) results
  3. Risks and uncertainties
  4. Significant changes in relation to operations, personnel and programs
  5. Approval by senior officials

1.  Introduction

This quarterly financial report should be read in conjunction with the Main Estimates and Supplementary Estimates for fiscal year 2020-2021. It has been prepared by management, as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board Directive on Accounting Standards, GC 4400 Departmental Quarterly Financial Report.

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

1.1  Authority and objectives

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.

A summary description of the School's programs can be found it is 2020-2021 Departmental Plan.

1.2  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 the 2020-2021 fiscal year. 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.

1.3  Financial structure

The School has a financial structure comprised of voted budgetary authorities for program expenditures which are paid from the Consolidated Revenue Fund. In addition, the School has statutory authorities for contributions to employee benefit plans and the authority to re-spend revenues.

2.  Highlights of the fiscal quarter and fiscal year-to-date (YTD) results

2.1.  Total authorities for fiscal year 2020-2021

The authorities available for use in fiscal year 2020‑2021 amount to $88.1 million, which comprises $66.9 million in voted appropriations and $21.2 million in statutory funding. Statutory authorities in fiscal year 2020‑2021 consist of $7.6 million of forecasted respendable revenue, $4.9 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 $8.6 million for employee benefit plans.

Total authorities available for use in 2020‑2021 increased by $0.4 million or 0.5% in comparison to the $87.7 million available in fiscal year 2019‑2020, which is mainly due to an increase of $1.2 million in voted authorities offset by a decrease of $0.8 million in statutory authorities.

Text version
Total Authorities
(in thousands of dollars) 2020-2021 2019-2020
Vote 1 - Program expenditures 66,914 65,782
Contributions to employee benefit plans 8,614 8,739
Respendable revenue 12,536 13,216

2.2  Planned expenditures for fiscal year 2020–2021

The School has planned expenditures of $88.1 million for fiscal year 2020-2021, consisting of $69.9 million for salaries and benefits and $18.2 million for operating and maintenance. Compared with the same quarter last year, planned expenditures are consistent with a slight increase of $0.4 million.

2.3  Expenditures for the quarter ended December 31, 2020

Compared with the same quarter last fiscal year, overall expenditures decreased by $4 million ($19.6 million versus $23.6 million), which mainly consists of variances associated with:

  • Personnel: a decrease of $5.4 million primarily the result of transactions processed during the latter half of 2019-20 for employees who transferred to the School; and
  • Professional and special services: an increase of $1.7 million is mainly due to timing differences for payments to Shared Services Canada, which were incurred in the second quarter of fiscal year 2019‑2020.

2.4  Year-to-Date Expenditures as at December 31, 2020

Compared with year-to-date expenditures from the previous fiscal year, expenditures decreased to $56.6 million in 2020-2021 from $57.8 million in 2019-20. This decrease of $1.2 million in spending primarily consists of variances associated with:

  • Transportation and communications: a decrease of $1.4 million is due to a reduction in travel as a result of the COVID-19 pandemic and related travel restrictions;
  • Professional and special services: a reduction of $1.3 million is mainly related to information technology support services and training consultants. Savings were generated by the modernization of laptops and mobile phones resulting in a diminished need for support services, combined with the internal provision of customized information technology services as a result of the pandemic. The pandemic also contributed to the decrease of training consultant expenditures;
  • Acquisition of machinery and equipment: a decrease of $0.6 million is primarily attributable to reduced expenditures for communications and computer equipment; and
  • Repair and maintenance: an increase of $2.2 million is due to office renovation projects.

3.  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.

4.  Significant changes in relation to operations, personnel and programs

In response to the COVID-19 pandemic, the School quickly shifted its delivery of learning and events to virtual.

Compared to the same quarter in 2019-2020, the registration for online self-paced learning increased by 56% to a total of 188,000 in the third quarter. Year-to-date, online learning registrations have increased by 176,000 (44%), for a total of 572,000. Furthermore, during the third quarter, the number of virtual participants for events increased by 46,000 (352%). Year-to-date, the number of virtual participants for events has increased by 106,000 (342%).

Registration for online self-paced
Text version
Registrations - Online Self‑Paced Learning 2019-2020 and 2020-2021
2019-2020 2020-2021
Month Registrations - Online Self‑Paced Learning Month Registrations - Online Self‑Paced Learning
April 43,050 April 69,755
May 54,829 May 73,641
June 48,057 June 71,914
July 45,270 July 58,272
August 40,045 August 46,957
September 44,809 September 63,768
October 46,068 October 59,996
November 38,427 November 63,154
December 35,379 December 64,422
Total 395,934 Total 571,879
Virtual Participants – Events 2019-2020 and 2020-2021
2019-2020 2020-2021
Month Virtual Participants – Events Month Virtual Participants – Events
April 5,415 April 189
May 2,991 May 11,046
June 3,621 June 10,244
July 746 July 23,286
August 643 August 8,297
September 4,389 September 24,411
October 5,214 October 22,805
November 5,542 November 24,982
December 2,403 December 11,750
Total 30,964 Total 137,010

The School's ability to adapt its service delivery was enabled by previous investments in mobile technology and the rapid implementation of collaboration tools which permitted its employees to effectively work remotely.

The School continues to contribute to the COVID-19 government-wide efforts through the temporary unfunded assignment of employees to other departments.

5.  Approval by senior officials

Approved by:

(original version signed)
Taki Sarantakis
President
February 16, 2021
Date
(original version signed)
Tom Roberts
Chief Financial Officer
February 15, 2021
Date

Statement of Authorities (unaudited)

Statement of authorities for fiscal years 2020-2021 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, 2021, the quarter ended December 31, 2020 for fiscal year 2020-2021. The last row of the table displays the total authorities.
(In thousands of dollars) Fiscal year 2020-2021
Total available
for use for the year ending
March 31, 2021Note*
Used during the
quarter ended
December 31, 2020
Year to date used
at quarter-end
Vote 1 – Program expenditures 66,914 18,210 50,805
Budgetary Statutory Authority - Contributions to employee benefit plans 8,614 1,436 5,755
Budgetary Statutory Authority - Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act 12,536 - -
Total authorities 88,064 19,646 56,560
Statement of authorities for fiscal years 2019-2020 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, 2020, the quarter ended December 31, 2019 for fiscal year 2019-2020. The last row of the table displays the total authorities.
(In thousands of dollars) Fiscal year 2019-2020
Total available
for use for the year ending
March 31, 2020Note*
Used during the
quarter ended
December 31, 2019
Year to date used
at quarter-end
Vote 1 – Program expenditures 65,782 21,270 47,851
Budgetary Statutory Authority - Contributions to employee benefit plans 8,739 728 5,098
Budgetary Statutory Authority - Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act 13,216 1,606 4,818
Total authorities 87,737 23,604 57,767

Departmental budgetary expenditures by Standard Object (unaudited)

Departmental budgetary expenditures by Standard Object for fiscal years 2020-2021 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, 2021, the quarter ended December 31, 2020, 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 2020-2021
Planned expenditures
for the year ending
March 31, 2021Note*
Expended during the quarter ended
December 31, 2020
Year to date used
at quarter-end
Expenditures
Personnel 69,897 16,212 49,757
Transportation and communications 614 35 93
Information 550 70 283
Professional and special services 15,496 2,992 7,696
Rentals 996 221 503
Repair and maintenance 2,890 517 2,450
Utilities, materials and supplies 266 16 38
Acquisition of machinery and equipment 1,793 92 172
Other subsidies and payments (4,438) (509) (4,432)
Total budgetary expenditures 88,064 19,646 56,560
Departmental budgetary expenditures by Standard Object for fiscal years 2019-2020 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, 2020, the quarter ended December 31, 2019, 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 2019-2020
Planned expenditures
for the year ending
March 31, 2020Note*
Expended during the quarter ended
December 31, 2019
Year to date used
at quarter-end
Expenditures
Personnel 67,668 21,597 49,042
Transportation and communications 1,945 644 1,516
Information 643 175 536
Professional and special services 15,939 1,333 8,957
Rentals 680 276 586
Repair and maintenance 2,425 200 206
Utilities, materials and supplies 363 106 208
Acquisition of machinery and equipment 2,156 471 798
Other subsidies and payments (4,082) (1,198) (4,082)
Total budgetary expenditures 87,737 23,604 57,767

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