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Quarterly Financial Report: April 1 to June 30, 2023

Management statement for the quarter ended June 30, 2023​

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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

1.  Introduction

This quarterly financial report should be read in conjunction with the Main Estimates for fiscal year 2023-2024. 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 in the 2023-2024 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 for the 2023-2024 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 2023-2024

The authorities available for use in fiscal year 2023-2024 amount to $87.0 million, which comprises $63.5 million in voted appropriations and $23.5 million in statutory funding. Statutory authorities in fiscal year 2023-2024 consist of $6.7 million forecasted respendable revenue, $7.6 million 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 $9.2 million for employee benefit plans.

Total authorities available for use in 2023-2024 decreased by $5.1 million or 6% in comparison to the $92.1 million available in fiscal year 2022-2023. The variance is mainly due to a decrease of $2.7 million of respendable revenue brought forward from the previous fiscal year and a temporary decrease of $3.1 million due to a timing difference in the collection of revenues offset by an increase of $0.5 million in voted appropriations and $0.2 million for employee benefit plans.

Text version
Total Authorities
(in thousands of dollars) 2023-2024 2022-2023
Vote 1 - Program expenditures 63,503 62,991
Contributions to employee benefit plans 9,188 8,998
Respendable revenue 14,356 20,202

2.2  Planned expenditures for fiscal year 2023-2024

The School has planned expenditures of $87.0 million for fiscal year 2023-2024, consisting of $75.0 million for salaries and benefits and $12.0 million for operating and maintenance. Compared with the same quarter last year, there is a temporary decrease in planned expenditures mainly caused by the timing difference in the collection of revenues.

2.3  Expenditures for the quarter ended June 30, 2023

Compared with the same quarter last fiscal year, overall expenditures slightly decreased by $0.8 million ($19 million versus $19.8 million), which is mainly due to:

  • Other subsidies and payments: an increase of $2.2 million in recoveries of expenditures from other departments received earlier this year.

    Offset by:

  • Personnel: an increase of $1.3 million mainly attributable to an increase in employees and in salaries due to the last year signed collective agreements.

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

The following changes in senior personnel occurred during the first quarter:

  • On April 1, 2023, following Tom Roberts' departure, the President announced the appointment of Wendy Bullion-Winters as Vice-President, Business Enablement Branch and Chief Financial Officer, effective April 1, 2023.
  • On April 1, 2023, the President announced the appointment of Jodi Brouillard as Vice-President, User Experience and Service Branch, effective April 1, 2023.

Approved by:

(original signed by)
Taki Sarantakis
President

August 8, 2023
Date
(original signed by)
Wendy Bullion-Winters
Vice-President, Business Enablement Branch and Chief Financial Officer
August 4, 2023
Date

Statement of Authorities (unaudited)

Statement of authorities for fiscal years 2023-2024 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, 2024, the quarter ended June 30, 2023 for fiscal year 2023-2024. The last row of the table displays the total authorities.
(in thousands of dollars) Fiscal year 2023-2024
Total available
for use for the year ending
March 31, 2024Note*		 Used during the
quarter ended
June 30, 2023		 Year to date used
at quarter-end
Vote 1 – Program expenditures 63,503 16,735 16,735
Budgetary Statutory Authority - Contributions to employee benefit plans 9,188 2,297 2,297
Budgetary Statutory Authority - Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act 14,356 - -
Total authorities 87,047 19,032 19,032
Statement of authorities for fiscal years 2022-2023 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, 2023, the quarter ended June 30, 2022 for fiscal year 2022-2023. The last row of the table displays the total authorities.
(In thousands of dollars) Fiscal year 2022-2023
Total available
for use for the year ending
March 31, 2023Note*		 Used during the
quarter ended
June 30, 2022		 Year to date used
at quarter-end
Vote 1 – Program expenditures 62,991 17,602 17,602
Budgetary Statutory Authority - Contributions to employee benefit plans 8,998 2,249 2,249
Budgetary Statutory Authority - Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act 20,202 - -
Total authorities 92,191 19,851 19,851

Departmental Budgetary Expenditures by Standard Object (unaudited)

Departmental Budgetary Expenditures by Standard Object for fiscal years 2023-2024 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, 2024, the quarter ended June 30, 2023, 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 2023-2024
Planned expenditures
for the year ending
March 31, 2024		 Expended during the quarter ended
June 30, 2023		 Year to date used
at quarter-end
Expenditures
Personnel 74,951 18,730 18,730
Transportation and communications 667 143 143
Information 456 81 81
Professional and special services 6,497 1,097 1,097
Rentals 4,766 667 667
Repair and maintenance 155 5 5
Utilities, materials and supplies 103 6 6
Acquisition of land, buildings and works 1,274 - -
Acquisition of machinery and equipment 1,169 372 372
Other subsidies and payments (2,988) (2,069) (2,069)
Total budgetary expenditures 87,047 19,032 19,032
Departmental budgetary expenditures by Standard Object for fiscal years 2022-2023 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, 2023, the quarter ended June 30, 2022, 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 2022-2023
Planned expenditures
for the year ending
March 31, 2023		 Expended during the quarter ended
June 30, 2022		 Year to date used
at quarter-end
Expenditures
Personnel 79,241 17,393 17,393
Transportation and communications 800 33 33
Information 903 84 84
Professional and special services 7,628 1,317 1,317
Rentals 5,090 624 624
Repair and maintenance 317 1 1
Utilities, materials and supplies 191 12 12
Acquisition of land, buildings and works - - -
Acquisition of machinery and equipment 1,009 284 284
Other subsidies and payments (2,988) 103 103
Total budgetary expenditures 92,191 19,851 19,851
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