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Future-Oriented Statement of Operations 2016–2017 (Unaudited)

The Canada School of Public Service's Future-Oriented Statement of Operations for the fiscal years ending March 31, 2016 and March 31, 2017 is presented in the table below. The presentation of the information by segment is based on the School's Program Alignment Architecture. The table below presents the expenses to be incurred by major object of expenses and the forecasted revenues.

Future-Oriented Statement of Operations by Program, Major Object of Expenses and Revenues

Future-Oriented Statement of Operations by Program, Major Object of Expenses and Revenues Future-Oriented Statement of Operations by Program, Major Object of Expenses and Revenues, in thousands of dollars. Read down the first column for operating expenses, revenues and the net cost of continuing operations, then to the right for the estimated results for 2015-2016 followed by figures for 2016-2017 by program and the total for the year.
(in dollars) Estimated Results
2015–2016		 Planned Results – 2016–2017
Learning
Services		 Internal
Services		 Total
Expenses
Salaries and employee benefits
 72,161,508 54,564,415 17,460,372 72,024,787
Professional and special services
 11,801,891 6,686,688 2,139,711 8,826,398
Rental of accommodation and equipment
 16,248,257 10,567,083 3,381,420 13,948,503
Transportation and telecommunications
 1,382,483 783,284 250,647 1,033,931
Utilities, materials and supplies
 371,218 210,324 67,303 277,627
Small equipment and parts
 1,218,086 690,140 220,842 910,982
Printing and publishing
 573,961 325,193 104,060 429,254
Amortization of tangible capital assets
 2,577,299 2,481,083 793,936 3,275,019
Repair and maintenance
 312,068 176,811 56,579 233,390
Other operating expenses
 77,507 43,914 14,052 57,966
Total operating expenses
 106,724,278 76,528,935 24,488,922 101,017,857
 
Revenues
Sales of goods and services
 12,283,013 6,054,822 - 6,054,822
 
Net cost of continuing operations before government funding and transfers 94,441,265 70,474,113 24,488,922 94,963,035

Notes to the Future-Oriented Statement of Operations

1. Authority and Objectives

The Canada School of Public Service 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 regularly reviews its suite of learning products to ensure alignment with government priorities and the learning needs of the public service. For instance, the School will integrate learning opportunities to support evidence-based decision making, delivery of results, open and transparent government, engagement and collaboration and Indigenous awareness, amongst other priorities.

The School has one new strategic outcome: Federal public service employees have the common knowledge, skills and competencies to fulfil their responsibilities in serving Canadians.

To achieve this goal, the School will continue 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.

2. Methodology and Significant Assumptions

The preparation of the Future-Oriented Statement of Operations requires making estimates and assumptions that affect the reported amounts. Assumptions are based upon information available and known to management at the time of development, reflect current business and economic conditions, assume a continuation of current governmental priorities and remain consistent with the School mandate and strategic objectives. At the time of the preparation of this Future-Oriented Statement of Operations, management believes the estimates and assumptions to be reasonable. Nonetheless, as with all such estimates and assumptions, there is a measure of uncertainty surrounding them. This uncertainty increases as the forecast horizon extends.

The Future-Oriented Statement of Operations has been prepared

  • on the basis of government policies, government priorities and the external environment at the time the future-oriented financial information was finalized;
  • on the basis of the School's plans as described in the Report on Plans and Priorities;
  • on the basis of the completion of the School's transformation toward its new business model, which focuses on the development and delivery of a common curriculum for the public service;
  • on the basis of the revenue forecast of $11.2 million in 2015–2016 and $6 million in 2016–2017, as disclosed in the Main Estimates and the Report on Plans and Priorities; and
  • in consideration of historical costs, trends and the latest available forecast for 2015–2016 and 2016–2017.

3. Variations and Changes to the Forecast Financial Information

While every attempt has been made to forecast final results for the remainder of 2015–2016 and for 2016–2017, actual results achieved for both years are likely to vary from the forecast information presented, and this variation could be material.

Factors that could lead to material differences between the Future-Oriented Statement of Operations and the historical statement of operations include the following:

  • further changes to the operating budget through additional government-wide savings initiatives or technical adjustments later in the year;
  • the timing and amount of investments required under the School's new business model, especially those related to the classroom modernization and leasehold improvements for the move to Workplace 2.0; and
  • implementation of new collective agreements.

Once the Report on Plans and Priorities is presented, the School will not be updating the forecasts for any changes in financial resources made in ensuing supplementary estimates. Variances will be explained in the Departmental Performance Report.

4. Summary of Significant Accounting Policies

The future-oriented financial information has been prepared in accordance with Treasury Board accounting policies, which are consistent with generally accepted accounting principles for the Canadian public sector.

Significant accounting policies are as follows:

  1. Revenues

    Revenues are recorded on an accrual basis. Revenues are recognized and recorded as such in the period in which the services have been rendered or the products delivered.

  2. Expenses

    Expenses are recorded on an accrual basis. Expenses for the School's operations are recorded when goods are received or services are rendered, including services provided without charge for accommodation, employer contributions to health and dental insurance plans, legal services and worker's compensation, which are recorded as expenses at their estimated cost.

    Vacation pay, compensatory leave and severance benefits are accrued and expenses are recorded as the benefits are earned by employees under their respective terms of employment.

    Expenses also include amortization of those tangible capital assets that are capitalized at their acquisition cost.

5. Parliamentary Authorities

The School is partially financed by the Government of Canada through parliamentary appropriations. The modified cash basis of accounting is used to recognize transactions affecting parliamentary appropriations. The Future-Oriented Statement of Operations is based on accrual accounting. Consequently, items recognized in the Future-Oriented Statement of Operations in one year may be funded through parliamentary authorities in prior, current or future years. Accordingly, the School has different net results of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:

  1. Reconciliation of net cost of operations to authorities requested
    Reconciliation of net cost of operation to authorities requested in thousands of dollars. Read down the first column for net cost of operations before government funding and transfers, adjustments for items affecting net cost of operations but not affecting authorities, adjustments for items not affecting net cost of operations but affecting authorities and current year authorities, then to the right for the figures for 2016 and for 2017.
    (in dollars) 2016 2017
    Net cost of operations before government funding and transfers 94,441,26594,963,035
     
    Adjustments for items affecting net cost of operations but not affecting authorities
    Revenues
    		 12,283,013 6,054,822
    Services provided without charge by other government departments
    		 -12,065,168 -12,050,141
    Severance benefits
    		 -2,249,642 -2,200,000
    Amortization of tangible capital assets
    		 -2,577,299 -3,275,019
    Total adjustments for items affecting net cost of operations but not affecting authorities -4,609,096 -11,470,338
     
    Adjustments for items not affecting net cost of operations but affecting authorities
    Acquisition of tangible capital assets
    		 3,123,559 8,425,950
    Total adjustments for items not affecting net cost of operations but affecting authorities 3,123,559 8,425,950
    Current year authorities to be used 92,955,728 91,918,647
  2. Authorities requested
    Authorities requested in thousands of dollars. Read down the first column for authorities requested, statutory authorities and current year authorities, then to the right for the figures for 2015 and for 2016.
    (in dollars)20162017
    Vote 1 – Program expenditures
    		 55,351,16069,217,505
    Total authorities requested 55,351,16069,217,505
     
    Statutory authorities
    Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service ActNote* 31,802,301 14,728,525
    Contributions to employee benefits plan 5,802,267 7,972,617
    Total statutory authorities to be used 37,604,568 22,701,142
     
    Current year authorities to be used 92,955,728 91,918,647

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