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Quarterly Financial Report: October 1 to December 31, 2019

Management statement for the quarter ended December 31, 2019

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 2019–2020.

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 "core public service learning".

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 2019–2020. 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 December 31, 2019, and fiscal year 2019–2020

  1. 1. Total authorities for fiscal year 2019–2020

    • 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 re‑spending of revenue and contributions to the employee benefit plans
    • Total authorities available in fiscal year 2019–2020 amount to $87.7 million, which comprises $65.7 million in voted appropriations and $22 million in statutory funding.
    • The statutory funding authority of $22 million in fiscal year 2019–2020 consists of $6.9 million of forecasted respendable revenue, $6.4 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 $8.7 million for employee benefit plans. Note that statutory authorities listed in Main Estimates reflect earlier revenue forecasts.
    • Total authorities available for use in 2019–2020 decreased by $8 million or 8% under the $95.7 million available in fiscal year 2018–2019, mainly due to the following year‑over‑year changes:
      • respendable revenue brought forward from 2018–2019 are lower by $3.3 million;
      • forecasted respendable revenue to be earned in 2019–2020 are lower by $3.0 million.
      • operation budget carry forward amount is lower by $1.9 million.
  2. 2. Planned expenditures for fiscal year 2019–2020

    • The School has planned expenditures of $87.7 million for fiscal year 2019–2020, consisting of $67.7 million for salaries and benefits and $20 million for operating and maintenance. Compared with the same quarter last year, this is a decrease of $8 million, primarily for Personnel ($2.3 million), Professional and special services ($0.9 million) and other subsidies and payments ($4.6 million). With respect to the decrease in other subsidies, this is mainly the result of a change in the accounting treatment of the funding received for the Executive Leadership Development Program which was previously recorded as revenues and, as of 2019–2020, is recorded as an offset to expenditures. Funding received for cost‑sharing initiatives with other government departments is also recorded as a reduction of the expenditures initially incurred by the School.
  3. 3. Expenditures for the quarter ended December 31, 2019

    • Compared with the same quarter last fiscal year, overall expenditures increased by $4.3 million ($23.6 million versus $19.3 million), primarily due to increased spending in personnel ($6.5 million), offset by professional and special services ($1 million) and other subsidies and payments ($1.3 million). The increase in personnel costs is mainly due to the retroactive payment of new collective agreements and the timing in processing the reimbursement of salaries for employees who have been transferred to the School while the decrease in professional and special services is primarily attributable to reduced expenditures for training consultants, information technology management consultants, information technology management services and acquisition of training packages. The decrease in other subsidies and payments is mainly the result of a change in the accounting treatment of the funding received for cost‑sharing programs.
  4. 4. Year-to-Date Expenditures as at December 31, 2019

    • The overall increase in year-to-date expenditures of $2 million as of December 31, 2019, compared with the same period last year ($57.8 million versus $55.8 million) is mainly attributable to increased spending in personnel ($6.9 million) which is in part due to the creation of a new Innovation and Policy Services Branch and the retroactive payment of new collective agreements. The increase is partially offset by the funding received for the Executive Leadership Development Program and other cost-sharing programs ($4.4 million), which has been recorded as an offset to expenditures.

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

No significant changes were noted during the third quarter of 2019–2020.

Approval by senior officials

Approved by:
Taki Sarantakis
President


Tom Roberts
Chief Financial Officer
Ottawa, Canada

Statement of Authorities (unaudited)

(In thousands of dollars) Fiscal year 2019–2020 Fiscal year 2018–2019
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
Total available
for use for the
year ending
March 31, 2019Note*
Used during
the quarter
ended
December 31, 2018
Year to date
used at quarter end
Vote 1 – Program expenditures 65,782 21,270 47,851 68,136 12,088 41,746
Budgetary statutory authorities
Contributions to employee benefit plans
8,739 728 5,098 8,038 2,680 6,029
Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act
13,216 1,606 4,818 19,527 4,561 8,016
TOTAL AUTHORITIES 87,737 23,604 57,767 95,701 19,329 55,791

Departmental budgetary expenditures by Standard Object (unaudited)

(In thousands of dollars) Fiscal year 2019–2020 Fiscal year 2018–2019
Planned expenditures for the year ending
March 31, 2020Note*
Expended
during the
quarter ended
December 31, 2019
Year to date
used at quarter end
Planned
expenditures
for the year ending
March 31, 2019Note*
Expended
during the
quarter ended
December 31, 2018
Year to date
used at
quarter end
Expenditures
Personnel
67,668 21,597 49,042 69,931 15,092 42,097
Transportation and communications
1,945 644 1,516 2,104 666 1,517
Information
643 175 536 831 288 619
Professional and special services
15,939 1,333 8,957 16,799 2,328 9,694
Rentals
680 276 586 451 197 330
Repair and maintenance
2,425 200 206 2,062 147 157
Utilities, materials and supplies
363 106 208 441 100 203
Acquisition of machinery and equipment
2,156 471 798 2,609 402 818
Other subsidies and payments
(4,082) (1,197) (4,082) 473 109 356
TOTAL BUDGETARY EXPENDITURES 87,737 23,604 57,767 95,701 19,329 55,791

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