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Quarterly Financial Report: July 1 to September 30, 2021

Management statement for the quarter ended September 30, 2021​

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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
  5. Approval by senior officials

1. Introduction

This quarterly financial report should be read in conjunction with the Main Estimates and Supplementary Estimates for fiscal year 2021-2022. 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 it is 2021-2022 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 and Supplementary Estimates for the 2021-2022 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 2021-2022

The authorities available for use in fiscal year 2021-2022 amount to $92.5 million, which comprises $65.9 million in voted appropriations and $26.6 million in statutory funding. Statutory authorities in fiscal year 2021-2022 consist of $10.2 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 $8.8 million for employee benefit plans. Statutory authorities have increased by $6.0 million in 2021-2022 (from $20.6 million to 26.6 million), mainly due to increased access to the School's learning products and services.

Total authorities available for use in 2021-2022 increased by $21.1 million or 29% in comparison to the $71.4 million available in fiscal year 2020-2021. The variance is mainly due to reduced supply of the Main Estimates of 2020-2021 as a result of the COVID-19 pandemic combined with an increase in respendable revenue in 2021-2022 and respendable revenue brought forward from 2020-2021.

Total authorities for fiscal year 2021-2022. Text version below.
Text version
Total Authorities
(in thousands of dollars) 2021-2022 2020-2021
Vote 1 - Program expenditures 65,854 50,826
Contributions to employee benefit plans 8,824 8,614
Respendable revenue 17,773 11,960

2.2 Planned expenditures for fiscal year 2021-2022

The School has planned expenditures of $92.5 million for fiscal year 2021-2022, consisting of $82.1 million for salaries and benefits and $10.4 million for operating and maintenance. Compared with the same quarter last year, this is an increase of $21.1 million, due to reduced supply of the 2020-2021 Main Estimates as a result of the COVID-19 pandemic.

2.3 Expenditures for the quarter ended September 30, 2021

Compared with the same quarter last fiscal year, overall expenditures decreased by $0.3 million ($19.3 million versus $19.6 million), which mainly consists of variances associated with:

  • Personnel: an increase of $2.3 million is mainly attributable to annual salary increases as a result of collective agreement renewals; and
  • Rentals: an increase of $0.9 million mainly due to an increase in licenses enabling online learning.

Partially offset by:

  • Repair and maintenance: a decrease of $1.9 million is due to office renovation projects undertaken in the previous year;
  • Professional and special services: a decrease of $1.2 million mainly due to timing differences for payments to Shared Services Canada; and
  • Others subsidies and payments: a decrease of $0.5 million is mainly due to collaborative initiatives with other departments.

2.4 Year-to-Date Expenditures as at September 30, 2021

Compared with year-to-date expenditures from the previous fiscal year, overall expenditures increased by $1.7 million ($38.6 million versus $36.9 million) which mainly consist of variances associated with:

  • Personnel: an increase of $3.1 million is mainly attributable to annual salary increases as a result of collective agreement renewals;
  • Rentals: an increase of $1.3 million mainly due to an increase in licenses enabling online learning; and
  • Acquisition of machinery and equipment: an increase of $0.5 million mainly due the acquisition of software for the development of the School's new modern learning platform.

Partially offset by:

  • Repair and maintenance: a decrease of $1.9 million is due to office renovation projects undertaken in the previous year;
  • Professional and special services: a decrease of $1.1 million mainly due to timing differences for payments to Shared Services Canada; and
  • Others subsidies and payments: a decrease of $0.4 million is mainly due to collaborative initiatives with other departments.

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

Compared to the same quarter in 2020-2021, registrations for online self-paced learning increased by 77% to a total of 299,000 in the second quarter and the number of participants for virtual events decreased by 1,000 (3%), for a total of 55,000 in the second quarter.

Registrations for online self-paced learning and virtual participants for events. Text version below.
Text version
Registrations - Online Self‑Paced Learning 2020-2021 and 2021-2022
2020-2021 2021-2022
Month Registrations - Online Self‑Paced Learning Month Registrations - Online Self‑Paced Learning
July 58,272 July 87,883
August 46,957 August 98,609
September 63,768 September 112,339
Total 168,997 Total 298,831
Virtual Participants – Events 2020-2021 and 2021-2022
2020-2021 2021-2022
Month Virtual Participants – Events Month Virtual Participants – Events
July 23,286 July 12,347
August 8,297 August 10,736
September 24,411 September 31,467
Total 55,994 Total 54,550

5. Approval by senior officials

Approved by:

(original signed by)
Taki Sarantakis
President
November 17, 2021
Date
(original signed by)
Tom Roberts
Chief Financial Officer
November 16, 2021
Date

Statement of Authorities (unaudited)

Statement of authorities for fiscal years 2021-2022 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, 2022, the quarter ended September 30, 2021 for fiscal year 2021-2022. The last row of the table displays the total authorities.
(In thousands of dollars) Fiscal year 2021-2022
Total available
for use for the year ending
March 31, 2022Note*		 Used during the
quarter ended
September 30, 2021		 Year to date used
at quarter-end
Vote 1 – Program expenditures 65,854 9,448 26,575
Budgetary Statutory Authority - Contributions to employee benefit plans 8,824 2,206 4,412
Budgetary Statutory Authority - Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act 17,773 7,617 7,617
Total authorities 92,451 19,271 38,604
Statement of authorities for fiscal years 2020-2021 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, 2021, the quarter ended September 30, 2020 for fiscal year 2020-2021. The last row of the table displays the total authorities.
(In thousands of dollars) Fiscal year 2020-2021
Total available
for use for the year ending
March 31, 2021Note*		 Used during the
quarter ended
September 30, 2020		 Year to date used
at quarter-end
Vote 1 – Program expenditures 50,826 17,490 32,595
Budgetary Statutory Authority - Contributions to employee benefit plans 8,614 2,153 4,319
Budgetary Statutory Authority - Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act 11,960 - -
Total authorities 71,400 19,643 36,914

Departmental budgetary expenditures by Standard Object (unaudited)

Departmental budgetary expenditures by Standard Object for fiscal years 2021-2022 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, 2022, the quarter ended September 30, 2021, 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 2021-2022
Planned expenditures
for the year ending
March 31, 2022Note*		 Expended during the quarter ended
September 30, 2021		 Year to date used
at quarter-end
Expenditures
Personnel 82,053 19,865 36,903
Transportation and communications 1,243 23 57
Information 680 221 361
Professional and special services 7,462 2,451 3,393
Rentals 2,013 1,112 1,602
Repair and maintenance 475 10 11
Utilities, materials and supplies 208 19 22
Acquisition of land, buildings and works 130 - -
Acquisition of machinery and equipment 1,175 30 593
Other subsidies and payments (2,988) (4,460) (4,338)
Total budgetary expenditures 92,451 19,271 38,604
Departmental budgetary expenditures by Standard Object for fiscal years 2020-2021 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, 2021, the quarter ended September 30, 2020, 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 2020-2021
Planned expenditures
for the year ending
March 31, 2021Note*		 Expended during the quarter ended
September 30, 2020		 Year to date used
at quarter-endNote**
Expenditures
Personnel 61,759 17,534 33,765
Transportation and communications 317 42 58
Information 442 161 213
Professional and special services 7,476 3,669 4,484
Rentals 801 185 282
Repair and maintenance 1,937 1,932 1,933
Utilities, materials and supplies 214 16 22
Acquisition of land, buildings and works - - -
Acquisition of machinery and equipment 1,442 76 80
Other subsidies and payments (2,988) (3,972) (3,923)
Total budgetary expenditures 71,400 19,643 36,914
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