Quarterly Financial Report: April 1 to June 30, 2018
Management statement for the quarter ended June 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 report has also been guided by 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 June 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 $91 million, which comprises $64.2 million in voted appropriations and $26.8 million in statutory funding.
- The statutory funding authority of $26.8 million in fiscal year 2018–2019 consists of $9 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 $5.5 million or 6.5% over the $85.5 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
- $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:
- $0.3 million for reduced funding allocated to the School under its new funding model
- $0.2 million for School's contribution to Shared Services Canada to improve cyber security, as announced in Budget 2018
2. Planned expenditures for fiscal year 2018–2019
- The School has planned expenditures of $91 million for fiscal year 2018–2019, consisting of $65.5 million for salaries and benefits and $25.5 million for operating and maintenance. Compared with the same quarter last year, this is an increase of $5.5 million, primarily for personnel ($2.7 million), professional and special services ($1.3 million), and repairs and maintenance ($0.5 million). The increase reflects the School's commitment to enrich its learning platform through innovation and renovate its workspace.
3. Expenditures for the quarter ended June 30, 2018
- Compared with the same quarter last fiscal year, overall expenditures increased by $2.9 million ($16.2 million in 2018–2019 versus $13.3 million in 2017–2018), primarily for professional services. This is mainly due to payments totalling $2.5 million to Shared Services Canada, processed early this fiscal year rather than in the last quarter of the previous 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
Effective May 22, 2018, Annie Champagne became Acting Vice-President of the Learning Programs Branch.
Effective May 25, 2018, Marc Bélisle became Vice-President of the Corporate Services Branch and Chief Financial Officer.
Effective July 9, 2018, Taki Sarantakis became President of the Canada School of Public Service.
On July 9, 2018, the Innovation and Policy Services Branch was created within the School's organizational structure, and Neil Bouwer joined the School as Vice-President. The Innovation and Policy Services Branch is a new initiative that will complement the School's learning and training services. The addition of this business line will deepen and strengthen the School's linkages with federal departments and agencies in new and innovative ways.
Approval by senior officials
Approved by:
Taki Sarantakis
President
Marc Bélisle
Chief Financial Officer
Ottawa, Canada
August 16, 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 June 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 June 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
June 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
June 30, 2017 |
Year to date
used at
quarter end |
|
| Vote 1 – Program expenditures |
64,242 |
14,191 |
14,191 |
63,416 |
11,303 |
11,303 |
| Budgetary statutory authorities |
Contributions to employee benefit plans |
8,038 |
2,010 |
2,010 |
8,094 |
2,024 |
2,024 |
Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act |
18,792 |
- |
- |
14,005 |
- |
- |
|
| TOTAL AUTHORITIES |
91,072 |
16,201 |
16,201 |
85,515 |
13,327 |
13,327 |
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 June 30, 2018, the year-to-date used at quarter-end, the year ending March 31, 2018, the quarter ended June 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
|
Expended during the quarter ended
June 30, 2018 |
Year to date used at quarter end |
Planned expenditures for the
year ending
March 31, 2018
|
Expended during the
quarter ended
June 30, 2017
|
Year to date used at
quarter end
|
|
| Expenditures |
Personnel |
65,493 |
11,982 |
11,982 |
62,790 |
11,668 |
11,668 |
Transportation and communications |
2,004 |
402 |
402 |
1,821 |
313 |
313 |
Information |
678 |
143 |
143 |
550 |
102 |
102 |
Professional and special services |
16,824 |
3,486 |
3,486 |
15,500 |
1,034 |
1,034 |
Rentals |
774 |
50 |
50 |
381 |
100 |
100 |
Repair and maintenance |
2,493 |
2 |
2 |
2,000 |
2 |
2 |
Utilities, materials and supplies |
426 |
45 |
45 |
363 |
24 |
24 |
Acquisition of machinery and equipment |
2,327 |
76 |
76 |
2,075 |
81 |
81 |
Transfer payments |
- |
- |
- |
- |
- |
- |
Other subsidies and payments |
53 |
15 |
15 |
35 |
3 |
3 |
|
| TOTAL BUDGETARY EXPENDITURES |
91,072 |
16,201 |
16,201 |
85,515 |
13,327 |
13,327 |
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