Quarterly Financial Report: April 1 to June 30, 2011

Management Statement for the Quarter Ended June 30, 2011

Introduction

This quarterly report has been prepared by management as required by section 65.1 of the Financial Administration Act and in accordance with Treasury Board Accounting Standard 1.3. This quarterly report should be read in conjunction with the Main Estimates and Supplementary Estimates for Fiscal Year 2011-12.

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 Treasury Board Secretariat whose 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 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 program activities 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 required competencies and common knowledge to serve Canadians in the most efficient and effective way possible. To achieve this goal, the School continues to offer a strong curriculum that focuses on the key skills and knowledge required by a dynamic public service that is constantly changing and adapting to the needs of its stakeholders and Canadians. At the same time, the School also relies on the consistency of its training and learning activities to ensure that public service employees have the common skills and knowledge expected of them.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of 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 2011-12. 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 moneys 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.

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 Canadian generally accepted accounting principles for the 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, 2011 and Fiscal Year 2011-12 to Date Results

1. Total Authorities for Fiscal Year 2011-12
   • Funding for the School is composed of appropriated and statutory authorities.
   • The School's appropriations have been reduced by $8.4 million in fiscal year 2011-12 compared to fiscal year 2010-11 due to additional Strategic Review reductions of $6.7 million, the reduction of $720,000 for Compensation Adjustments, $461,000 for the operating budget carry forward and $600,000 for the sunsetting of funding for the Integrated Learning Management System and the Official Language Pilot Project for Universities.
   • The statutory funding authority of $67.9 million (under s. 18(2) of the Canada School of Public Service Act) consists of $50 million from re-spendable revenues and $17.9 million carried forward from the previous fiscal year.
   • The total authorities available in fiscal year 2011-12 amount to $122.9 million. This amount is $1.8 million less than the amount available in fiscal year 2010-11 as a net result of the reductions of $8.4 million in appropriations and an increase of $6.7 million in statutory authority.
2. Planned Expenditures for Fiscal Year 2011-12
   • There is a planned decrease of $1.8 million of expenditures in fiscal year 2011-12 compared to fiscal year 2010-11. The decrease consists primarily of $800,000 for Personnel Costs and $700,000 for Professional and Special Services.
3. Expenditures for the Quarter ended June 30, 2011
   • Overall expenditures decreased by $4.6 million in quarter 1 of fiscal year 2011-12 compared to the same period last year due primarily to deferrals in staffing of approved positions and timing of the receipt of invoices for shared service costs.

Risks and Uncertainties

Annual appropriations represent about 45 percent of the total funding for the School. The remaining 55 percent of funding is generated from re-spendable revenues. Uncertainty remains around reduced spending for training expenditures due to the freezing of departmental operating budgets. The reductions could lead to less demand for courses offered by the School, and impact negatively on revenue for the current fiscal year. The School is monitoring closely the registration and revenue trends to assess overall impact.

The operating budget freeze for departments announced in Budget 2010 for fiscal years 2011-12 and 2012-13 also has a direct impact on the School's budget in the amount of $720,000 in fiscal year 2011-12. This is being managed through the implementation of a formalized approach to clearly demonstrate operational requirements prior to the staffing of any vacant positions.

Significant Changes in Relation to Operations, Personnel and Programs

There have been no significant changes in relation to operations, personnel and programs compared to the previous fiscal year.

Ottawa, Ontario
August 8, 2011

Statement of Authorities (unaudited)

Fiscal year 2011-2012 (in thousands of dollars)

Statement of Authorities (unaudited) (continued)

Fiscal year 2010-2011 (in thousands of dollars)

Departmental Budgetary Expenditures by Standard Object (unaudited)

Fiscal year 2011-2012 (in thousands of dollars)

Departmental Budgetary Expenditures by Standard Object (unaudited) (continued)

Fiscal year 2010-2011 (in thousands of dollars)

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