ARCHIVED - Treasury Board of Canada Secretariat - 2012–13 Departmental Performance Report

¹ Respendable revenue is received to cover salaries and operating costs related to public service superannuation pursuant to the Public Service Superannuation Act.

² Effective April 1, 2011, and pursuant to section 29.2 of the Financial Administration Act, departments are authorized to provide internal support services to other departments. In previous years, the costs for services provided were recovered from other departments and offset against the related expenditures.

³ Respendable revenue is received to cover health care insurance plan costs from revolving funds and from departments and agencies that pay for employee benefit plans from an appropriation. This account is also used to record pensioners’ share of dental care plan contributions.

¹ The revenue represents parking fees collected from public servants in government-owned or government-leased facilities. This revenue is deposited directly to the Consolidated Revenue Fund and cannot be used to offset operating expenditures. Revenue has been decreasing due to the implementation of the 2010 policy requiring employees to pay market rates for government parking.

² The revenue is received from the Public Service Superannuation Account and the Public Service Pension Fund for the costs of the administration of the Public Service Superannuation Act. These costs represent the expenses directly attributable to the delivery of pension plan administration, including employee salaries, benefit plans, health and accommodation.

³ The reversals of the payables at year end (PAYE) are attributed to estimated claims based on plan experience for the Public Service Health Care Plan, the Public Service Dental Care Plan and the Pensioners’ Dental Services Plan. The majority of the PAYE reversals relate to 2009–10 estimates that did not occur as expected.