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Strategic Outcome: Public servants have the common knowledge and leadership and management competencies required to effectively serve Canada and Canadians |
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Actual Spending 2007-2008 | Alignment to Government of Canada Outcome Area | ||
Budgetary | Total | ||
Program Activity 1.1 - Public servants able to perform in their current job, take on the challenges of the next job in a dynamic, bilingual environment. This is accomplished by strengthening the capacity of public servants to meet the employer's knowledge standards, building and sustaining public sector management and professional foundations through targeted learning and facilitating official languages capacity. | $102,765 | $102,765 | Government Affairs |
Program Activity 1.2 - Public Service has strong leaders delivering results for Canadians. This is accomplished by ensuring that public servants have access to learning opportunities that will enable them to become better leaders, providing systemic development of high potential public servants and developing leaders with stronger contextual knowledge. | $17,463 | $17,463 | Government Affairs |
Program Activity 1.3 - Public Service organizations innovate to achieve excellence in delivering results for Canadians. This is accomplished by enhancing the performance capacity of the organization through targeted learning solutions and by transferring knowledge on innovative management practices and current issues. | $22,940 | $22,940 | Government Affairs |
Under the whole-of-government framework, the Canada School of Public Service is a federal organization that contributes to the Government Affairs outcome by providing learning services and support to all departments and agencies. The School contributes to ensuring the accountability, professionalism and bilingualism of the federal Public Service.
This table offers a comparison of the Main Estimates, Planned Spending, Total Authorities, and Actual Spending for the most recently completed fiscal year, as well as historical figures for Actual Spending.
The $56.3 million increase in 2007-2008 from Planned Spending ($86.8M) to Total Authorities ($143.1M) is mainly due to:
The $21 million difference in 2007-2008 between Total Authorities ($143.1M) and Actual Spending ($122.1M) is made up of:
The $9.1 million increase in spending from 2006-2007 ($113M) to 2007-2008 ($122.1M) is due to an increase in program activities associated with an increase in revenues.
($ thousands) | 2005-2006 Actual |
2006-2007 Actual |
2007-2008 | |||
Main Estimates | Planned Spending | Total Authorities | Actual | |||
Develop, manage, disseminate knowledge products1 | $16,564 | - | - | - | - | - |
Manage the Provision of Learning Services1 | $83,787 | - | - | - | - | - |
Public Servants able to perform in their current job, take on the challenges of the next job in a dynamic, bilingual environment | - | $76,902 | $59,910 | $60,122 | $102,765 | $86,040 |
Public Service has strong leaders delivering results for Canadians | - | $19,850 | $11,551 | $11,588 | $17,463 | $17,056 |
Public Service organizations innovate to achieve excellence in delivering results for Canadians | - | $16,285 | $15,129 | $15,158 | $22,940 | $19,081 |
Total | $100,351 | $113,037 | $86,590 | $86,868 | $143,168 | $122,177 |
Less: Non respendable revenue | $(6,143) | N/A | N/A | $(498) | N/A | |
Less: Respendable revenue (pursuant to section 18(2) of the CSPS Act)2 | $(19,474) | $(26,750) | $(20,000) | $(20,000) | $(66,955) | $(52,543) |
Plus: Cost of services received without charge3 | $12,024 | $12,648 | N/A | $13,604 | N/A | $13,149 |
Total Departmental Spending | $86,758 | $98,935 | $66,590 | $80,472 | $75,715 | $82,783 |
Full-time Equivalents | 844 | 966 | N/A | 940 | N/A | 789 |
1In 2006-2007, adjustments were made to the program activity architecture for the Canada School of Public Serviced due to a change in focus of its mandate. As a result, the program activity Develop, Manage, Disseminate Knowledge Products and the program activity Manage the Provision of Learning Services have been replaced by three new program activities which better reflect the business model of the School (a crosswalk between structures was provided in the 2006-2007 RPP).
2 Table 3 contains further details on respendable and non-respendable revenues
3Includes the following services received without charge: accommodation charges (Public Works and Government Services Canada); and Contributions covering employer's share of employees' insurance premiums and expenditures (Treasury Board Secretariat)
($ thousands) | |||||
Vote or Statutory Item | Truncated Vote or Statutory Wording | 2007-2008 | |||
Main Estimates |
Planned Spending1 |
Total Authorities2 |
Actual3 | ||
35 | Operating expenditures | $60,281 | $60,559 | $66,597 | $60,018 |
(S) | Respendable revenues (pursuant to section 18(2) of the CSPS Act) | $20,000 | $20,000 | $66,955 | $52,543 |
(S) | Contributions to employee benefit plans | $6,309 | $6,309 | $9,613 | $9,613 |
(S) | Spending of proceeds from the disposal of surplus crown assets | - | - | $3 | $3 |
Total | $86,590 | $86,868 | $143,168 | $122,177 |
1Planned Spending is from the 2007-2008 Report on Plans and Priorities (RPP).
2The Total Authorities refers to the total spending authorities received during the fiscal year (i.e. through Main Estimates, Supplementary Estimates, Statutory Authorities).
3The Total Actual can be found in the 2007-2008 Public Accounts. (S) Indicates expenditures the Department is required to make that do not require an appropriation act.
For supplementary information on the School's internal audits and evaluations, please visit: http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.
Name of Internal Audit | Audit Type | Status | Completion Date | Electronic Link to Report |
Audit of Selected Contracting Activities at the Canada School of Public Service | Compliance | Completed | Nov. 16, 2007 | http://www.csps-efpc.gc.ca/about/reports/sca07_e.html |
Name of Evaluation | Program Activity | Evaluation Type | Status | Completion Date | Electronic Link to Report |
Orientation to the Public Service: A Review of Program Performance 2006-2007 | 1.1.1 | Performance Information Report | Completed | June 2007 | |
First Two Years of Implementation: CSPS Responsibilities under the Public Service Modernization Act Learning Strategy | 1.1.2 | Formative Evaluation | Completed | December 2007 | |
Language Training under the Action Plan on Official Languages from 2003-04 to 2006-07 | 1.1.3 | Performance Information Report | Completed | July 2007 | |
CSPS Campusdirect Customized Courses | 1.1.4 | Quality Assessment Report | Completed | August 2007 | |
Electronic Link to Evaluation Plan: N/A |
Management Responsibility for Financial Statements
Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2008 and all information contained in these statements rests with the management of the Canada School of Public Service (the School). These financial statements have been prepared by management in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.
Management is responsible for the integrity and objectivity of information in these financial statements. Some of the information in the financial statements is based on management's best estimates and judgement and gives due consideration to materiality. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the School's financial transactions. Financial information submitted to the Public Accounts of Canada and included in the School's Departmental Performance Report is consistent with these financial statements.
Management maintains a system of financial management and internal control designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are in accordance with the Financial Administration Act and the Canada School of Public Service Act, are executed in accordance with prescribed regulations, within Parliamentary authorities, and are properly recorded to maintain accountability of Government funds. Management also seeks to ensure the objectivity and integrity of data in its financial statements by careful selection, training and development of qualified staff, by organizational arrangements that provide appropriate divisions of responsibility, and by communication programs aimed at ensuring that regulations, policies, standards and managerial authorities are understood throughout the department.
At the time of submission, the financial statements of the School have not been audited, however throughout fiscal year 2007-2008, the School has been working with the accounting firm of Deloitte on its readiness assessment for auditable financial statements and improvements to its internal controls. Deloitte is currently in the process of completing it's audit of the School's 2008-2009 opening balances of the Statement of Financial Position.
Ruth Dantzer, President and CEO |
Jamie Tibbetts Senior Financial Officer |
Ottawa, Canada
September 15th, 2008
Statement of Operations (Unaudited)
For the year ended March 31, 2008
(in thousands of dollars) | |||||
2008 | 2007 | ||||
Learning Services Program | Leadership Program | Innovation Program | Total | Total | |
Transfer Payments | - | - | 375 | 375 | 316 |
Operating Expenses | |||||
Salaries and employee benefits | 49,241 | 8,730 | 11,189 | 69,160 | 68,099 |
Professional and special services | 25,187 | 6,318 | 4,784 | 36,289 | 33,599 |
Rental of accommodation and equipment | 9,431 | 993 | 2,139 | 12,563 | 11,477 |
Transportation and telecommunications | 4,138 | 874 | 807 | 5,819 | 5,132 |
Small equipment and parts | 2,189 | 268 | 483 | 2,940 | 3,118 |
Utilities, materials and supplies | 1,129 | 313 | 266 | 1,708 | 2,247 |
Loss on write-off of tangible capital assets | - | - | - | - | 1,134 |
Printing and publishing | 847 | 125 | 600 | 1,572 | 877 |
Amortization of tangible capital assets | 991 | 107 | 241 | 1,339 | 809 |
Repair and maintenance | 845 | 88 | 199 | 1,132 | 305 |
Other operating expenses | 52 | 115 | 14 | 181 | 128 |
Total Operating Expenses | 94,050 | 17,931 | 20,722 | 132,703 | 126,925 |
Total Expenses | 94,050 | 17,931 | 21,097 | 133,078 | 127,241 |
Revenues | |||||
Sales of Goods and Services | 40,751 | 7,281 | 3,835 | 51,867 | 33,059 |
Other Revenues | 17 | 2 | 4 | 23 | 46 |
Total Revenues | 40,768 | 7,283 | 3,839 | 51,890 | 33,105 |
Net Cost of Operations | 53,282 | 10,648 | 17,258 | 81,188 | 94,136 |
The accompanying notes form an integral part of these financial statements.
Statement of Financial Position (Unaudited)
At March 31, 2008
(in thousands of dollars) | ||
2008 | 2007 | |
Assets | ||
Financial assets | ||
Accountable advances | 14 | 11 |
Accounts receivable | 5,567 | 6,882 |
Total financial assets | 5,581 | 6,893 |
Non-financial assets | ||
Prepaid expenses | 3 | 150 |
Tangible capital assets (Note 4) | 3,058 | 4,707 |
Total non-financial assets | 3,061 | 4,857 |
Total | 8,642 | 11,750 |
Liabilities | ||
Accounts payable and accrued liabilities | 18,746 | 21,384 |
Vacation pay and compensatory leave | 801 | 3,003 |
Employee severance benefits (Note 5) | 10,006 | 8,641 |
Other liabilities | 43 | 6 |
Total | 29,596 | 33,034 |
Equity of Canada | (20,954) | (21,284) |
Total | 8,642 | 11,750 |
Contractual obligations (Note 6)
The accompanying notes form an integral part of these financial statements.
Statement of Operations (Unaudited)
For the year ended March 31, 2008
(in thousands of dollars) | ||
2008 | 2007 | |
Equity of Canada, beginning of year | (21,284) | (20,883) |
Net cost of operations | (81,188) | (94,136) |
Current year appropriations used (Note 3a) | 122,177 | 113,037 |
Change in net position in the Consolidated Revenue Fund (Note 3c) | (53,808) | (31,950) |
Services provided without charge from other government departments (Note 7) | 13,149 | 12,648 |
Equity of Canada, end of year | (20,954) | (21,284) |
The accompanying notes form an integral part of these financial statements.
Statement of Cash Flow (Unaudited)
For the year ended March 31, 2008
(in thousands of dollars) | ||
2008 | 2007 | |
Operating Activities | ||
Net cost of operations | 81,188 | 94,136 |
Non-cash items: | ||
Amortization of tangible capital assets | (1,339) | (809) |
Loss on write-off of tangible capital assets | - | (1,134) |
Transfer of assets to PWGSC | (747) | - |
Services provided without charge | (13,149) | (12,648) |
Variations in Statement of Financial Position: | ||
Increase (decrease) in accounts receivable and accountable advances | (1,312) | 4,861 |
Increase (decrease) in prepaid expenses and inventories | (147) | 72 |
(Increase) decrease in liabilities | 3,438 | (5,334) |
Cash used by operating activities | 67,932 | 79,144 |
Capital Investment Activities | ||
Acquisition of tangible capital assets | 437 | 1,943 |
Cash used by capital investment activities | 437 | 1,943 |
Net cash provided by Government of Canada | 68,369 | 81,087 |
The accompanying notes form an integral part of these financial statements.
Notes to the Financial Statements (Unaudited)
For the year ended March 31, 2008
On April 1, 2004, amendments to the Canadian Centre for Management Development Act were proclaimed and the organization was renamed the Canada School of Public Service (the School). The amended legislation, now entitled the Canada School of Public Service Act, continues and expands the mandate of the former organization as a departmental corporation. The School reports to the President of the Treasury Board, through a Board of Governors made up of representatives of the private and public sectors.
The School is the common learning service provider for the Public Service of Canada. It brings an integrated approach to serving the common learning and development needs of public servants and helps ensure that all public service employees across Canada have the knowledge and skills they need to meet the employer's knowledge standard and deliver results for Canadians.
Through its programming, the School delivers on its legislative mandate to encourage pride and excellence in the Public Service and to foster a common sense of purpose, values and traditions. It helps to ensure that public servants have the knowledge, competencies and skills they need to serve Canada and Canadians and supports the growth and development of public servants committed to the service of Canada. The School assists deputy heads in meeting their organization's learning needs and pursues excellence in public sector management and public administration.
These financial statements have been prepared in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.
Significant accounting policies are as follows:
Amortization of tangible capital assets is calculated on a straight-line basis over the estimated useful life of the assets as follows:
Asset class | Useful life |
Machinery and equipment | 5 years |
Other equipment (including furniture) | 5 years |
Informatics hardware | 5 years |
Software (including developed software) | 3-6 years |
Motor vehicle | 4 years |
Leasehold improvements | 10 years |
Amortization of tangible capital assets is taken the first month following the date of the acquisition of the asset.
Actual results could differ from those estimates. Management's estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year they become known.
The School receives most of its funding through Parliamentary appropriations. Items recognized in the statement of operations and the statement of financial position in one year may be funded through Parliamentary appropriations 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:
(a) Reconciliation of net cost of operations to current year appropriations used
(in thousands of dollars) | ||
2008 | 2007 | |
Net cost of operations | 81,188 | 94,136 |
Adjustments for items affecting net cost of operations but not affecting appropriations | ||
Add (Less): | ||
Revenues | 51,890 | 33,105 |
Services provided without charge | (13,149) | (12,648) |
Employee severance benefits | (1,365) | (1,931) |
Loss on write-off of tangible capital assets | - | (1,134) |
Amortization of tangible capital assets | (1,339) | (809) |
Vacation leave | 2,202 | (753) |
Other | 1,580 | 993 |
39,819 | 16,823 | |
Adjustments for items not affecting net cost of operations but affecting appropriations | ||
Add (Less): | ||
Acquisition of tangible capital assets | 437 | 1,943 |
Prepaid expenses | 3 | 150 |
Other | 730 | (15) |
1,170 | 2,078 | |
Current year appropriations used | 122,177 | 113,037 |
(b) Reconciliation of Parliamentary appropriations provided to current year appropriations used
(in thousands of dollars) | ||
2008 | 2007 | |
Parliamentary Appropriations Voted: | ||
Program expenditures (Vote 25) | 66,597 | 85,098 |
Less: | ||
Lapsed appropriation - Program expenditures (vote 25) | (6,579) | (7,472) |
Total appropriations used | 60,018 | 77,626 |
Statutory authorities: | ||
Spending of revenues pursuant to subsection 18 (2) of the Canada School of Public Service Act | 52,543 | 26,750 |
Contributions to employee benefit plans | 9,613 | 8,642 |
Spending of proceeds from the disposal of surplus Crown assets | 3 | 19 |
Total Statutory Authorities used | 62,159 | 35,411 |
Current year appropriations used | 122,177 | 113,037 |
(c) Reconciliation of net cash provided by Government to current year appropriations used
(in thousands of dollars) | ||
2008 | 2007 | |
Net cash provided by Government | 68,369 | 81,087 |
Revenues | 51,890 | 33,105 |
Change in net position in the Consolidated Revenue Fund | ||
Variation in accounts receivable and accountable advances | 1,312 | (4,861) |
Variation in accounts payable and other liabilities | (2,601) | 2,650 |
Other adjustments | 3,207 | 1,056 |
1,918 | (1,155) | |
Current year appropriations used | 122,177 | 113,037 |
(in thousands of dollars) | ||||||||||
2008 | 2007 | |||||||||
Cost | Accumulated amortization | |||||||||
Opening balance | Acquisitions | Disposals and write-offs1 | Closing balance | Opening balance | Amortization | Disposals and write-offs1 | Closing balance | Net book value | Net book value | |
Machinery and equipment | 483 | 299 | 184 | 469 | 9 | 299 | 179 | 5 | 14 | |
Other equipment (including furniture) | 421 | 57 | 364 | 195 | 53 | 27 | 221 | 143 | 226 | |
Informatics hardware | 2,621 | 259 | 2,062 | 818 | 1,112 | 415 | 1345 | 182 | 636 | 1,509 |
Software (including developed software) | 3,353 | 178 | 3,531 | 966 | 787 | 1,753 | 1,778 | 2,387 | ||
Motor vehicle | 30 | 30 | 7 | 5 | 12 | 18 | 23 | |||
Leasehold improvements | 658 | 658 | 110 | 70 | 180 | 478 | 548 | |||
Total | 7,566 | 437 | 2,418 | 5,585 | 2,859 | 1,339 | 1,671 | 2,527 | 3,058 | 4,707 |
1 Transfer of capital assets to Public Works and Government Services Canada.
The School and all eligible employees contribute to the Public Service Pension Plan, which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Québec Pension Plans benefits and they are indexed to inflation.
The 2007-2008 expense amounts to $1,701,560 ($1,365,512 in 2006-07), which represents approximately 2.1 times (2.2 in 2006-2007) the contributions by employees.
The School's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.
The School provides severance benefits to its employees based on eligibility, years of service and final salary. The severance benefits are not pre-funded. Benefits will be paid from future appropriations. Information about the severance benefits, measured as at March 31, is as follows:
(in thousands of dollars) | ||
2008 | 2007 | |
Accrued benefit obligation, beginning of year | 8,641 | 6,710 |
Expense for the year | 2,600 | 3,315 |
Benefits paid during the year | (1,235) | (1,384) |
Accrued benefit obligation, end of year | 10,006 | 8,641 |
The nature of the School's activities can result in some large multi-year contracts and obligations whereby it will be obligated to make future payments when the services will be rendered or goods received. Significant contractual obligations that can be reasonably estimated are summarized as follows:
(in thousands of dollars) | ||||||
2009 | 2010 | 2011 | 2012 | 2013 and thereafter | Total | |
Goods and services | 5,309 | 2,644 | 2,450 | 1,878 | 3,121 | 15,402 |
Operating leases | 1,222 | 1,175 | 408 | 60 | - | 2,865 |
Total | 6,531 | 3,819 | 2,858 | 1,938 | 3,121 | 18,267 |
The School is related as a result of common ownership to all Government of Canada departments, agencies and Crown corporations. The School enters into transactions with these entities in the normal course of business and on normal trade terms. Also, during the year, the School received services which were obtained without charge from other Government departments and agencies as presented in part (a).
The costs of these services have been recognized as an expense in the School's Statement of Operations as follow:
(in thousands of dollars) | ||
2008 | 2007 | |
Accommodation received from Public Works and Government Services Canada (PWGSC) | 8,668 | 8,499 |
Contributions covering employer's share of employees' insurance premiums and expenditures paid by Treasury Board Secretariat (TBS) | 4,481 | 4,149 |
Total | 13,149 | 12,648 |
The Government has structured some of its administrative activities for efficiency and cost-effectiveness purposes so that one department performs these on behalf of all without charge. The cost of these services, which include payroll and cheque issuance services provided by Public Works and Government Services Canada, are not included as an expense in the School's Statement of Operations.
(in thousands of dollars) | ||
2008 | 2007 | |
Accounts receivable from other government departments and agencies | 5,083 | 6,650 |
Accounts payable to other government departments and agencies | 9,423 | 5,136 |
Comparative figures have been reclassified to conform to the current year's presentation.