ARCHIVED - Treasury Board of Canada Secretariat - 2011-12 Departmental Performance Report

¹ Respendable revenue is received to cover salaries and operating costs from public service superannuation with respect to chargeable costs associated with administering the Public Service Superannuation Act. In previous years, it was reported under the Management Policy Development and Oversight program activity.

² Respendable revenue is received to cover health care insurance plans’ costs from revolving funds and from departments and agencies that pay for employee benefit plans from a non-statutory appropriation. This account is also used to record pensioners’ share of pensioners’ dental services plan contributions.

³ Effective April 1, 2012, and pursuant to section 29.2 of the Financial Administration Act, departments are authorized to provide internal support services to, and receive such services from, one or more other departments. In previous years, these costs for services provided were recovered from other departments and offset against the related expenses.

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 Revenue received from public service superannuation with respect to costs associated with administering the Public Service Superannuation Act and covers the costs of employee 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 (PSHCP), the Public Service Dental Care Plan and the Pensioners’ Dental Services Plan. The majority of the PAYE reversals relate to a 2009–10 actuarial estimate for a one-time expected increase in paper claims to be submitted by members for benefits that were not previously claimed during the transition to the PSHCP benefit card. These increases in paper claims did not occur as expected.