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Supplementary Information (Tables)
The GGO supplementary table applies to departments and agencies bound by the Federal Sustainable Development Act, the Policy on Green Procurement, or the Policy Framework for Offsetting Greenhouse Gas Emissions from Major International Events.
The following outlines the Secretariat's targets and implementation strategies to meet federal targets identified in the Federal Sustainable Development Strategy (FSDS) under Goal 8: Greening Government Operations (GGO). The targets that are relevant to the Secretariat's operations relate to the areas of electronic waste (8.6), printing units (8.7), paper consumption (8.8), green meetings (8.9), and green procurement (8.10 and 8.11). For more information on the GGO targets, visit the Environment Canada website.
Please note:
Performance Measure | RPP | DPR | |
---|---|---|---|
Target Status | |||
Existence of implementation plan for the disposal of all departmentally generated EEE. | Yes: Completed December 2011 | ||
Total number of departmental locations with EEE implementation plan fully implemented, expressed as a percentage of all locations, by the end of the given fiscal year. | FY 2011–12 | 100% | |
FY 2012–13 | 100% | ||
FY 2013–14 | 100% |
Strategies and Comments
Performance Measure | RPP | DPR | |
---|---|---|---|
Target Status | |||
Ratio of departmental office employees to printing units in fiscal year 2010–11, where building occupancy levels, security considerations and space configuration permit. | N/A | ||
Ratio of departmental office employees to printing units at the end of the given fiscal year, where building occupancy levels, security considerations and space configuration permit. | FY 2011–12 | 2.4:1 | |
FY 2012–13 | 8:1 | ||
FY 2013–14 | 8:1 |
Strategies and Comments
Performance Measure | RPP | DPR | |
---|---|---|---|
Target Status | |||
Number of sheets of internal office paper purchased or consumed per office employee in the baseline year selected, as per departmental scope. | 12,318 per employee in 2011–12 (51 sheets per employee per day) | ||
Cumulative reduction (or increase) in paper consumption, expressed as a percentage, relative to baseline year selected. | FY 2011–12 | N/A | |
FY 2012–13 | 10% or 5 fewer sheets per employee per day | ||
FY 2013–14 | 20% or 10 fewer sheets per employee per day |
Strategies and Comments
Performance Measure | RPP | DPR |
---|---|---|
Target Status | ||
Presence of a green meeting guide. | Yes: March 2012 |
Strategies and Comments
8.10 As of April 1, 2011, each department will establish at least 3 SMART green procurement targets to reduce environmental impacts.
Performance Measure | RPP | DPR |
---|---|---|
Target Status | ||
By March 31, 2012, the Secretariat has surveyed its existing equipment, procures only compliant equipment and has developed an implementation plan. | 100% | |
Progress against measure in the given fiscal year. | Continuous Improvement |
Strategies and Comments
Performance Measure | RPP | DPR |
---|---|---|
Target Status | ||
By March 31, 2012, Secretariat procedures are documented. | 100% | |
Progress against measure in the given fiscal year. | 100% |
Strategies and Comments
Performance Measure | RPP | DPR |
---|---|---|
Target Status | ||
By April 1, 2011, all new vehicles are hybrid or Ultra Low Emission Vehicles. | 100% | |
Progress against measure in the given fiscal year. | 100% |
Strategies and Comments
8.11 As of April 1, 2011, each department will establish SMART targets for training, employee performance evaluations, and management processes and controls, as they pertain to procurement decision making.
Performance Measure | RPP | DPR |
---|---|---|
Target Status | ||
By March 31, 2013, the Secretariat has developed a procurement training program for fund centre managers that includes green procurement training. | 100% of relevant fund centre managers have received green procurement training. | |
Progress against measure in the given fiscal year. | 100% |
Strategies and Comments
Performance Measure | RPP | DPR |
---|---|---|
Target Status | ||
Number of performance evaluations of identified positions that have environmental considerations relative to the total of identified positions. | 100% | |
Progress against measure in the given fiscal year. | 100% |
Strategies and Comments
Performance Measure | RPP | DPR |
---|---|---|
Target Status | ||
By December 31, 2011, all procurement strategies developed in support of Secretariat requirements include green procurement considerations. | 100% | |
Progress against measure in the given fiscal year. | 100% |
Strategies and Comments
Performance Measure | RPP | DPR |
---|---|---|
Target Status | ||
By December 31, 2011, the Secretariat has procurement processes that clearly incorporate green procurement considerations. | Processes and controls have been developed and are in place. | |
Progress against measure in the given fiscal year. | 50% |
Strategies and Comments
Program Activity | ($ thousands) | |||
---|---|---|---|---|
Forecast Revenue 2011–12 |
Planned Revenue 2012–13 |
Planned Revenue 2013–14 |
Planned Revenue 2014–15 |
|
People Management | ||||
Revenue related to the administration of the Public Service Superannuation Act 1 | 6,243 | 6,835 | ||
Internal Services 2 (supports all strategic outcomes within the organization) | 6,209 | 6,209 | 6,209 | |
Government-Wide Funds and Public Service Employer Payments |
||||
Revenue related to public service insurance3 | 469,252 | 445,197 | 460,941 | 477,426 |
Total Respendable Revenue | 475,495 | 458,241 | 467,150 | 483,635 |
1. Respendable revenue covers salaries and operating costs for public service superannuation with respect to chargeable costs associated with administering the Public Service Superannuation Act. Treasury Board approval to renew this respendable revenue authority will be sought by 2013–14.
2. As a result of an amendment to the Financial Administration Act, 2012–13 is the first year that internal support services are reflected as revenue in the Main Estimates. Previously, internal support services were recovered through settlements between departments.
3. Respendable revenue covers health care insurance plans' costs with respect to revolving funds and departments and agencies that pay for employee benefit plans from a non-statutory appropriation. This account is also used to record the pensioners' share of Pensioners' Dental Services Plan contributions.
Program Activity | ($ thousands) | |||
---|---|---|---|---|
Forecast Revenue 2011–12 |
Planned Revenue 2012–13 |
Planned Revenue 2013–14 |
Planned Revenue 2014–15 |
|
People Management | ||||
Revenue related to the administration of the Public Service Superannuation Act1 | 1,557 | 1,591 | ||
Government-Wide Funds and Public Service Employer Payments |
||||
Revenue from parking fees2 | 7,577 | 6,819 | 6,819 | 6,819 |
Total Non-Respendable Revenue | 9,134 | 8,410 | 6,819 | 6,819 |
Total Respendable and Non-Respendable Revenue | 484,629 | 466,651 | 473,969 | 490,454 |
1. The non-respendable revenue represents the portion received from public service superannuation with respect to chargeable costs associated with administering the Public Service Superannuation Act, and covers the costs of employee benefit plans, health, and accommodation. Treasury Board approval to renew this non-respendable revenue authority will be sought by 2013–14.
2. These are parking fees collected from public servants in government-owned or leased facilities. This revenue is deposited directly to the Consolidated Revenue Fund and cannot be used to offset operating expenditures.
The following audits were included in the Risk-Based Audit Plan 2011–14, which was approved in May 2011, as well as in a subsequent adjustment to the Plan approved in November 2011. Periodic updates to the Risk-Based Audit Plan may result in modifications to planned audit engagements.
Name of Internal Audit | Internal Audit Type | Status | Expected Completion Date |
---|---|---|---|
Audit of the Interdepartmental Settlements Process | Assurance | In planning | June 2012 |
Audit of Human Resources Planning | Assurance | In planning | June 2012 |
Audit of the Administration of the External Expert Contract on the Strategic and Operating Review | Assurance | In planning | June 2012 |
Audit of the Secretariat's Integrated Risk Management Framework | Assurance | Planned | December 2012 |
Audit of IT Governance | Assurance | Planned | December 2012 |
Audit of Contracting | Assurance | Planned | December 2012 |
Audit of Values and Ethics | Assurance | Planned | March 2013 |
Audit of the Expenditure Management Component | Assurance | Planned | March 2013 |
Audit of the Secretariat's Management Control Framework of the Public Service Health Care Plan | Assurance | Planned | December 2013 |
Audit of the Security Investigations Process | Assurance | Planned | December 2013 |
Audit of the Secretariat's Framework of Internal Control over Financial Management | Assurance | Planned | December 2013 |
Audit of IT Security | Assurance | Planned | March 2014 |
Audit of Disaster Recovery Planning | Assurance | Planned | June 2014 |
Electronic link to Internal Audit Plan: Not available
The following evaluations were included in the Departmental Evaluation Plan 2011–12, which was approved in December 2011.
Name of Evaluation | Program Activity | Status | Expected Completion Date |
---|---|---|---|
Joint Learning Program | People Management | In progress | May 2012 |
Management of Compensation | People Management | Evaluability assessment in progress | To be determined (TBD) |
Results-Based Expenditure Management Policy Centre | Expenditure Management | Evaluability assessment planned | TBD |
Official Languages Centre of Excellence Initiative | People Management | In progress | May 2012 |
Cabinet Directive on Streamlining Regulation | Management Frameworks | In progress | December 2012 |
Internal Audit Human Resources Management Framework | Financial Management | Planned | TBD |
Expenditure Management Advice and Estimates | Expenditure Management | Evaluability assessment planned | TBD |
Right of First Refusal for Guard Services | Financial Management | Planned | April 2014 |
Research and Policy Initiatives Assistance Program | Internal Services | Planned | January 2014 |
People Management Policy Centres | People Management | Evaluability assessment planned | TBD |
Information Management Policy Centres | Management Frameworks | Evaluability assessment planned | TBD |
Note: Evaluability assessments are conducted to systematically gauge a program area's readiness and capacity to furnish data for an evaluation and to identify areas where performance measures are still required to achieve this. The results of the evaluability assessments inform the evaluation planning process in terms of the feasibility, timing and resourcing of evaluations over the five-year cycle and are used to credibly address evaluation issues pertaining to relevance and performance.
Electronic link to Evaluation Plan: Not available
Treasury Board of Canada Secretariat (Secretariat) management is responsible for these future-oriented financial statements, including responsibility for the appropriateness of the assumptions on which these statements were prepared. These statements are based on the best information available and assumptions adopted as at April 26, 2012, and reflect the plans described in the Report on Plans and Priorities.
Estimated Results 2012 | Planned Results 2013 | |
---|---|---|
Assets | ||
Financial Assets | ||
Due from the Consolidated Revenue Fund | 96,978 | 102,644 |
Accounts receivable and advances (Note 6) | 303,938 | 302,164 |
Total Financial Assets | 400,916 | 404,808 |
Non-Financial Assets | ||
Prepaid expenses | 19 | 0 |
Tangible capital assets (Note 7) | 8,655 | 7,291 |
Total Non-Financial Assets | 8,674 | 7,291 |
Total Assets | 409,590 | 412,099 |
Liabilities | ||
Accounts payable and accrued liabilities (Note 8) | 423,966 | 428,391 |
Vacation pay and compensatory leave | 9,644 | 8,956 |
Employee future benefits (Note 9) | 33,704 | 33,124 |
Total Liabilities | 467,314 | 470,471 |
Equity of Canada | (57,724) | (58,372) |
Total Liabilities and Equity | 409,590 | 412,099 |
Information for the year ended March 31, 2012, includes actual amounts from April 1, 2011, to December 31, 2011.
Contingent liabilities (Note 10)
Contractual obligations (Note 11)
The accompanying notes form an integral part of these future-oriented financial statements.
Estimated Results 2012 | Planned Results 2013 | |
---|---|---|
Expenses | ||
Government-Wide Funds and Public Service Employer Payments | 2,325,455 | 2,283,440 |
Management Frameworks | 83,703 | 60,514 |
People Management | 76,426 | 71,688 |
Expenditure Management | 60,786 | 38,019 |
Financial Management | 37,750 | 37,712 |
Internal Services | 101,858 | 91,911 |
Total Expenses | 2,685,978 | 2,583,284 |
Revenues | ||
Government-Wide Funds and Public Service Employer Payments | 7,609 | 6,854 |
Management Frameworks | 0 | 3 |
People Management | 7,800 | 8,429 |
Internal Services | 8,612 | 6,214 |
Total Revenues | 24,021 | 21,500 |
Net Cost from Continuing Operations | 2,661,957 | 2,561,784 |
Transferred Operations (Note 12) | ||
Expenses | 5,415 | 0 |
Revenues | 0 | 0 |
Net Cost of Transferred Operations | 5,415 | 0 |
Net Cost of Operations | 2,667,372 | 2,561,784 |
Information for the year ended March 31, 2012, includes actual amounts from April 1, 2011, to December 31, 2011.
Segmented information (Note 13)
The accompanying notes form an integral part of these future-oriented financial statements.
Estimated Results 2012 | Planned Results 2013 | |
---|---|---|
Equity of Canada, beginning of year | (80,966) | (57,724) |
Net cost of operations | (2,667,372) | (2,561,784) |
Net cash provided by government | 2,703,150 | 2,531,691 |
Change in due to/from the Consolidated Revenue Fund | (31,837) | 5,666 |
Transfer of assets and liabilities from/to other government departments (Note 14) | (4,515) | 0 |
Service provided without charge by other government departments (Note 12) | 23,816 | 23,779 |
Equity of Canada, end of year | (57,724) | (58,372) |
Information for the year ended March 31, 2012, includes actual amounts from April 1, 2011, to December 31, 2011.
The accompanying notes form an integral part of these future-oriented financial statements.
Estimated Results 2012 | Planned Results 2013 | |
---|---|---|
Operating Activities | ||
Net cost of operations | 2,667,372 | 2,561,784 |
Non-cash items: | ||
Amortization of capital assets | (3,724) | (1,459) |
Gain on tangible capital assets | 9 | 10 |
Service provided without charge by other government departments | (23,816) | (23,779) |
Variations in Statement of Financial Position: | ||
Increase (decrease) in accounts receivable and advances | (49,448) | (1,774) |
Increase (decrease) in prepaid expenses | (39) | (19) |
Decrease (increase) in accounts payable and accrued liabilities | 106,378 | (4,425) |
Decrease (increase) in vacation pay and compensatory leave | (551) | 688 |
Decrease (increase) in employee severance benefits | 5,326 | 580 |
Cash used in operating activities | 2,701,507 | 2,531,606 |
Capital Investing Activities | ||
Acquisition of tangible capital assets | 1,666 | 95 |
Proceeds from disposition of tangible capital assets | (23) | (10) |
Cash used in capital investing activities | (1,643) | 85 |
Net Cash Provided by the Government of Canada | (2,703,150) | (2,531,691) |
Information for the year ended March 31, 2012, includes actual amounts from April 1, 2011, to December 31, 2011.
The accompanying notes form an integral part of these future-oriented financial statements.
Under the broad authority of sections 5 to 13 of the Financial Administration Act, the Secretariat supports the Treasury Board as a committee of ministers in its role as the general manager and employer of the core public administration. It is headed by a Secretary, who reports to the President of the Treasury Board.
The mission of the Secretariat is to ensure that the rigorous stewardship of public resources achieves results for Canadians.
The core business of the Secretariat is currently organized into the following key areas of program activity:
The Government-Wide Funds and Public Service Employer Payments program activity accounts for funds that are held centrally by the Secretariat to supplement other appropriations, and from which payments and receipts are made on behalf of other federal organizations. These funds supplement the standard appropriations process and meet certain responsibilities of the Treasury Board as employer of the core public administration.
In support of Treasury Board's role as management board, the Secretariat provides the framework for the management of government operations. It does so by developing specific policies, regulations, directives, and guidelines that, once approved by the Treasury Board, provide the parameters within which deputy heads manage their departments. The Secretariat also helps build understanding and capacity by reaching out to the different communities within departments and agencies (e.g., finance, human resources) that support deputy heads in implementing Treasury Board policies.
The Treasury Board's people management role is supported by the Secretariat's People Management program activity. The Secretariat provides analysis and recommendations to Treasury Board to ensure that deputy heads across government have the policies and guidance they need to manage all aspects of human resources within their departments and agencies. This program activity also includes the Secretariat's responsibilities for overseeing collective bargaining, labour relations, and pension and benefits plans.
Of all the Treasury Board's roles, the budget office is probably the best known. It is supported by two program activities: Expenditure Management and Financial Management. Through the Expenditure Management program activity, the government balances its books each year. The Secretariat provides analysis and support to the President of the Treasury Board to report to Parliament, first on the funding estimated for government operations in a specific year and then on the amounts actually expended. The Expenditure Management program activity also includes the Secretariat's responsibility for managing public sector compensation (i.e., the costs of pay and benefits), as well as its role in reviewing, analyzing, and challenging departmental spending proposals to ensure a focus on results and values for Canadians.
The Financial Management program activity is the other aspect of the budget office function. Through this program activity, the Secretariat develops policies and guidance to ensure that the financial management community across government has the right direction to carry out its financial responsibilities. The quality of financial management across departments is important for maintaining the accuracy and integrity of the government's financial records and accounts. This program activity also includes the Secretariat's efforts to build capacity within the financial and audit communities, as well as its audit responsibilities.
The Secretariat must implement Treasury Board policies to ensure the smooth running of its internal operations. Efforts in this area are captured in the Internal Services program activity. These include support functions such as communications, financial and human resources management, real property, information technology, and procurement. These services support all the Secretariat's other program activities.
The future-oriented statements have been prepared on the basis of the government priorities and the departmental plans as described in the Report on Plans and Priorities.
The main assumptions are as follows:
These assumptions are adopted as at April 26, 2012.
While every attempt has been made to forecast final results for the remainder of 2011–12 and for 2012–13, actual results achieved for both years are likely to vary from the forecast information presented, and this variation could be material.
In preparing these future-oriented financial statements, the Secretariat has made estimates and assumptions concerning the future. These estimates and assumptions may differ from the subsequent actual results. Estimates and assumptions are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Factors that could lead to material differences between the future-oriented financial statements and the historical financial statements include:
Once the Report on Plans and Priorities is presented, the Secretariat will not update the forecasts for any changes to appropriations, or forecast financial information made in ensuing supplementary estimates. Variances will be explained in the Secretariat's Departmental Performance Report.
The future-oriented financial statements have been prepared in accordance with Treasury Board accounting policies in effect for the 2011–12 fiscal year. These accounting policies are based on Canadian generally accepted accounting principles for the public sector. The presentation and results using the stated accounting policies do not result in any significant differences from Canadian generally accepted accounting principles.
Significant accounting policies are as follows:
The Secretariat is financed by the Government of Canada through parliamentary authorities. Financial reporting of authorities provided to the department do not parallel financial reporting according to generally accepted accounting principles since authorities are primarily based on cash-flow requirements. Consequently, items presented in the Future-Oriented Statement of Operations and the Future-Oriented Statement of Financial Position are not necessarily the same as those provided through authorities from Parliament. Note 5 provides reconciliation between the different bases of reporting.
The Secretariat operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Secretariat is deposited to the CRF, and all cash disbursements made by the Secretariat are paid from the CRF. The net cash provided by the government is the difference between all cash receipts and all cash disbursements, including transactions between government departments.
Amounts due from/to the CRF are the result of timing differences at year-end between when a transaction affects authorities and when it is processed through the CRF. The amounts due from the CRF represent the net amount of cash that the Secretariat is entitled to draw from the CRF without further parliamentary expenditure authorities to discharge its liabilities.
Revenues are accounted for in the period in which the underlying transactions or events that give rise to the revenues occurred.
Expenses are recorded on an accrual basis:
Eligible employees participate in the Public Service Pension Plan, a multi-employer pension plan, sponsored by the Government of Canada. Employer contributions to the pension plan for all departments and agencies, including additional contributions in respect of any actuarial deficiencies, are funded via centrally managed funds by the Secretariat and are expensed in the year incurred. The Secretariat recovers a portion of the employer contributions to the Public Service Pension Plan from other departments and agencies.
Eligible employees of the Secretariat also participate in the Public Service Pension Plan, and the Secretariat's financial reporting responsibility regarding its own employees' participation in the pension plan is limited to its employer contributions.
The Government of Canada also sponsors a variety of other current and future employee benefit plans that the Secretariat is responsible for administering and/or funding through its centrally managed funds. Benefit payments for these plans are recognized as expenses when they become due, and no accruals are recorded for future benefits. A portion of these benefits is also recovered from other departments and agencies. This accounting treatment corresponds to the funding provided to the Secretariat through parliamentary appropriations.
For all pension and other future employee benefits, the actuarial liabilities and related disclosures, as well as actuarial surpluses or deficiencies for the whole of government, are recognized in the financial statements of the Government of Canada, which ultimately bears the actuarial and investment risks inherent in these defined benefit plans as the plans' sponsor.
Certain employee groups are entitled to severance benefits under labour contracts or conditions of employment. These benefits are accrued as employees render the services necessary to earn them. The obligation relating to the benefits earned by employees of the Secretariat is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government of Canada as a whole.
Accounts and loans receivable are stated at the lower cost of net recoverable value.
Contingent liabilities are potential liabilities that may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded. If the likelihood is not determinable or an amount cannot be reasonably estimated, the contingency is disclosed in the notes to the future-oriented financial statements.
All tangible capital assets and leasehold improvements having an initial cost of $10,000 or more are recorded at their acquisition cost. The Secretariat does not capitalize intangibles, works of art, and historic treasures that have cultural, aesthetic, or historic value.
Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset, as follows:
Asset Class | Amortization Period |
---|---|
Computer hardware | 3 years |
Computer software | 3 to 10 years |
Machinery and equipment | 3 to 10 years |
Motor vehicles | 3 years |
Leasehold improvements | Lesser of the remaining term of the lease or useful life of the improvement |
Assets under construction are recorded in the applicable capital asset class in the year that they become available for use and are not amortized until they become available for use.
The Secretariat receives most of its funding through expenditure authorities provided by Parliament. Items recognized in the Future-Oriented Statement of Operations and the Future-Oriented Statement of Financial Position in one year may be funded through parliamentary authorities in prior, current, or future years. Accordingly, the Secretariat 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:
Estimated 2012 | Planned 2013 | |
---|---|---|
Authorities requested: | ||
Vote 1—Program expenditures | 298,154 | 231,981 |
Vote 5—Government contingencies | 750,000 | 750,000 |
Vote 10—Government-wide initiatives | 8,511 | 3,193 |
Vote 20—Public service insurance | 2,380,408 | 2,277,220 |
Vote 25—Operating budget carry forward | 1,200,000 | 1,200,000 |
Vote 30—Paylist requirements | 1,900,000 | 600,000 |
Vote 33—Capital budget carry forward | 600,000 | 600,000 |
Subtotal | 7,137,073 | 5,662,394 |
Statutory authorities: | ||
President of Treasury Board—Salary and motor car allowance | 78 | 78 |
Contribution to employee benefit plans | 31,802 | 30,885 |
Payments under the Public Service Pension Adjustment Act | 20 | 20 |
Unallocated employer contributions made under the Public Service Superannuation Act, other retirement acts, and the Employment Insurance Act | 6,200 | 6,200 |
Subtotal | 38,100 | 37,183 |
Authorities to transfer or lapse: | ||
Vote 5—Government contingencies | (750,000) | (750,000) |
Vote 10—Government-wide initiatives | (8,511) | (3,193) |
Vote 25—Operating budget carry forward | (1,200,000) | (1,200,000) |
Vote 30—Paylist requirements | (1,900,000) | (600,000) |
Vote 33—Capital budget carry forward | (600,000) | (600,000) |
Subtotal | (4,458,511) | (3,153,193) |
Forecasted authorities available | 2,716,662 | 2,546,384 |
Authorities presented reflect current forecasts of statutory items; approved initiatives included and expected to be included in Estimates documents; and, when reasonable estimates can be made, estimates of amounts to be allocated from Treasury Board central votes.
Estimated 2012 | Planned 2013 | |
---|---|---|
Net cost of operations | 2,667,372 | 2,561,784 |
Adjustment for items affecting net cost of operations, but not affecting authorities: | ||
Add (less): | ||
Services provided without charge by other government departments | (23,816) | (23,779) |
Revenue not available for spending | 9,167 | 8,446 |
Gain (loss) on disposal of tangible capital assets | 9 | 10 |
Decrease (increase) in vacation pay and compensatory leave | (551) | 688 |
Decrease (increase) in employee future benefits | 5,326 | 580 |
Amortization of tangible capitals assets | (3,724) | (1,459) |
Refunds of previous years' expenditures | 61,174 | 0 |
Subtotal | 47,585 | (15,514) |
Adjustment for items not affecting net cost of operations, but affecting appropriations: | ||
Acquisition of tangible assets | 1,666 | 95 |
Prepaid expenses | 39 | 19 |
Forecast authorities available | 2,716,662 | 2,546,384 |
The following table presents details of the Secretariat's accounts receivable and advance balances:
Estimated Results 2012 | Planned Results 2013 | |
---|---|---|
Receivables from other government departments and agencies | 306,502 | 301,979 |
Receivables from external parties | 95 | 10 |
Advances to external parties | 269 | 175 |
Employee advances | 72 | 0 |
Total Accounts Receivable and Advances | 303,938 | 302,164 |
The bulk of receivables from other government departments and agencies are related to receivables established as a result of employee benefit plans.
Cost | Accumulated Amortization | Net Book Value | ||||||||
---|---|---|---|---|---|---|---|---|---|---|
Capital asset class | Opening balance | Acquisitions | Disposals and write-offs | Closing balance | Opening balance | Amorti-zation | Disposals and write-offs | Closing balance | 2012 | 2013 |
Machinery and equipment | 77 | 0 | 0 | 77 | 77 | 0 | 0 | 77 | 0 | 0 |
Motor vehicles | 120 | 95 | (95) | 120 | 94 | 18 | (95) | 17 | 26 | 103 |
Leasehold improvements | 1,952 | 0 | 0 | 1,952 | 1,952 | 0 | 0 | 1,952 | 0 | 0 |
Computer hardware | 88 | 0 | 0 | 88 | 88 | 0 | 0 | 88 | 0 | 0 |
Computer software | 14,178 | 0 | 0 | 14,178 | 5,549 | 1,441 | 0 | 6,990 | 8,629 | 7,188 |
Assets under construction | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
Total | 16,415 | 95 | (95) | 16,415 | 7,760 | 1,459 | (95) | 9,124 | 8,655 | 7,291 |
Tangible capital assets transferred to Shared Services Canada in 2011–12 are reflected in the opening balance. See Note 14.
The following table presents details of the Secretariat's accounts payable and accrued liabilities:
Estimated Results 2012 | Planned Results 2013 | |
---|---|---|
Accounts payable to other government departments and agencies | 313,800 | 312,225 |
Accounts payable to external parties | 10,380 | 10,381 |
Accrued liabilities | 99,786 | 105,785 |
Total accounts payable and accrued liabilities | 423,966 | 428,391 |
The bulk of payables to other government departments and agencies are related to receivables established as a result of employee benefit plans.
The Secretariat's employees participate in the Public Service Pension Plan, which is sponsored and administered by the government. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 per cent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with those of the Canada and Québec Pension Plans, and are indexed to inflation.
Both the employees and the Secretariat contribute to the cost of the pension plan. The forecast expenses for the employer's share are $22,865 thousand in 2011–12 and $22,052 thousand in 2012–13.
The Secretariat's responsibility regarding the pension plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the pension plan's sponsor.
The Secretariat provides severance benefits to certain employee groups based on eligibility, years of service, and final salary. These severance benefits are not pre-funded. Benefits will be paid from future authorities. Information about the severance benefits, estimated as at the date of these statements, are as follows:
Estimated Results 2012 | Planned Results 2013 | |
---|---|---|
Accrued benefit obligation, beginning of year | 39,030 | 33,704 |
Severance liquidation for the year | (14,312) | (8,078) |
Expected benefit payments during the year | 8,986 | 7,498 |
Accrued benefit obligation, end of year | 33,704 | 33,124 |
Claims have been made against the Secretariat in the normal course of operations. Legal proceedings for claims carry a potential liability of approximately $65 billion. Some of these potential liabilities may become actual liabilities when one or more future events occur or fail to occur. As the likelihood of these future events occurring is indeterminable and the losses are inestimable, no accrual for these contingent liabilities has been made in the financial statements.
The most significant of these legal actions is described as follows:
In September 1999, the Public Sector Pension Investment Board Act (Bill C-78) was passed by Parliament, providing for improvements in the financial management of federal public service pension plans, including the public service, RCMP, and Canadian Forces superannuation plans. The new act authorized the President of the Treasury Board to debit the accounts in order to reduce the amount of certain excess balances in the superannuation accounts. In late 1999, the major public service unions and pensioner associations launched three lawsuits against the Crown, challenging the validity of the legislation. On November 20, 2007, the plaintiffs' actions were dismissed. In February 2008, all three plaintiffs appealed the decisions to the Ontario Court of Appeal. The appeal was heard in April 2010. On October 8, 2010, the Ontario Court of Appeal dismissed the plaintiffs' appeal. The plaintiffs applied for leave to appeal to the Supreme Court of Canada, which granted leave to appeal on May 5, 2011. The appeal was heard on February 9, 2012. The Court reserved its decision.
The nature of the Secretariat's activities can result in some large multi-year contracts and obligations whereby the Secretariat could be obligated to make future payments when the services or goods are received. Significant contractual obligations that can reasonably be estimated are summarized as follows:
2013 | 2014 | 2015 | 2016 | 2017 and thereafter | Total | |
---|---|---|---|---|---|---|
Public service health and dental care plans | 38,338 | 30,786 | 32,097 | 34,831 | 20,899 | 156,951 |
Other professional services | 8,651 | 314 | 149 | 59 | 0 | 9,173 |
Management consulting | 513 | 47 | 0 | 0 | 0 | 560 |
Computer services | 1,678 | 101 | 27 | 0 | 0 | 1,806 |
Total contractual obligations | 49,180 | 31,248 | 32,273 | 34,890 | 20,899 | 168,490 |
Shared Services Canada's portion of contractual obligations for an amount of $2,663 thousand is not included in the above table. These contractual obligations will be transferred at the end of fiscal year 2011–12.
The Secretariat is related, as a result of common ownership, to all Government of Canada departments, agencies, and Crown corporations. The Secretariat enters into transactions with these entities in the normal course of business and on normal trade terms. In addition, the Secretariat has the responsibility to administer and fund the employer's contribution to the public service health and dental insurance plans through its centrally managed funds. During the year, the Secretariat is forecasted to receive and provide common services as disclosed in the following.
During the year, the Secretariat receives services without charge from certain common service organizations, related to accommodation and legal fees. These services provided without charge have been recorded in the Secretariat's Future-Oriented Statement of Operations, as follows:
Estimated Results 2012 | Planned Results 2013 | |
---|---|---|
Accommodation | 20,339 | 20,268 |
Legal services | 3,477 | 3,511 |
Total | 23,816 | 23,779 |
The government has centralized some of its administrative activities for efficiency, cost-effectiveness, and economy in delivering programs to the public. As a result, the government uses central agencies and common service organizations so that one department performs services for all other departments and agencies without charge. The costs of these services, such as the payroll and cheque issuance services provided by Public Works and Government Services Canada, are not included in the Secretariat's Future-Oriented Statement of Operations.
During the year, the Secretariat forecasts that it will provide services without charge to other government departments, related to the provision of the employer's contribution to the health, dental, and other employee insurance plans and payroll benefits in the amount of $1,715,321 thousand in 2011–12 and $1,813,329 thousand in 2012–13.
From April 1 to November 14, 2011, the Secretariat incurred expenses of $5,415 thousand in administering the Secretariat's email, network and data centre. This function was transferred to Shared Services Canada effective November 15, 2011.
Estimated Results 2012 | Planned Results 2013 | |
---|---|---|
Expenses—Other government departments and agencies | 22,264 | 22,844 |
Revenues—Other government departments and agencies | 1,557 | 1,591 |
Presentation by segment is based on the Secretariat's program activity architecture. The presentation by segment is based on the same accounting policies described in Note 4, Summary of Significant Accounting Policies. The following table presents the forecasted expenses incurred and the forecasted revenues generated for the main program activities by major object of expense and by major type of revenue. The segments are as follows:
Estimated Results 2012 | GF and PSEP | MF | PM | EM | FM | IS | Planned Results 2013 | |
---|---|---|---|---|---|---|---|---|
Legend:
|
||||||||
Operating Expenses: | ||||||||
Government-wide funds and public service employer payments | 2,325,455 | 2,283,440 | 0 | 0 | 0 | 0 | 0 | 2,283,440 |
Salary and employee benefits | 227,052 | 0 | 47,543 | 48,871 | 29,186 | 22,147 | 57,157 | 204,904 |
Professional and special services | 90,212 | 0 | 7,172 | 12,836 | 5,003 | 8,816 | 19,653 | 53,480 |
Accommodation | 20,339 | 0 | 2,718 | 4,865 | 1,896 | 3,341 | 7,448 | 20,268 |
Transportation and telecommunications | 6,154 | 0 | 772 | 1,248 | 466 | 822 | 1,850 | 5,158 |
Machinery, equipment, parts, and tools | 5,230 | 0 | 722 | 1,292 | 503 | 887 | 1,978 | 5,382 |
Repairs and maintenance | 1,591 | 0 | 281 | 504 | 196 | 346 | 771 | 2,098 |
Utilities, material, and supplies | 2,660 | 0 | 382 | 463 | 147 | 259 | 607 | 1,858 |
Information | 1,375 | 0 | 92 | 164 | 64 | 113 | 252 | 685 |
Rentals | 1,631 | 0 | 168 | 257 | 95 | 165 | 376 | 1,061 |
Amortization | 3,724 | 0 | 196 | 350 | 136 | 241 | 536 | 1,459 |
Other subsidies and payments | 555 | 0 | 468 | 838 | 327 | 575 | 1,283 | 3,491 |
Total Expenses | 2,685,978 | 2,283,440 | 60,514 | 71,688 | 38,019 | 37,712 | 91,911 | 2,583,284 |
Revenues: | ||||||||
Parking fees, government-wide | 7,577 | 6,819 | 0 | 0 | 0 | 0 | 0 | 6,819 |
Recovery of pension administration costs | 7,800 | 0 | 0 | 8,426 | 0 | 0 | 0 | 8,426 |
Internal support services | 8,601 | 0 | 0 | 0 | 0 | 0 | 6,211 | 6,211 |
Other revenues | 43 | 35 | 3 | 3 | 0 | 0 | 3 | 44 |
Total Revenues | 24,021 | 6,854 | 3 | 8,429 | 0 | 0 | 6,214 | 21,500 |
Net Cost of Operations | 2,661,957 | 2,276,586 | 60,511 | 63,259 | 38,019 | 37,712 | 85,697 | 2,561,784 |
The Government of Canada sponsors defined benefit pension plans covering most of its employees. The Secretariat funds the employer's contributions to the Public Service Pension Plan and the Retirement Compensation Arrangement, including additional contributions in respect of actuarial deficiencies.
The Secretariat also funds payments to, or in respect of, the following:
Generally, Public Service Pension Plan contributions, Public Service Death Benefit Account contributions, Canada and Québec Pension Plan contributions, and Employment Insurance premiums are recovered from all departments, agencies, and revolving funds pro rata, based on salaries and wages incurred. Contributions to health care plans are recovered from certain departments and agencies and all revolving funds, based on a percentage of salaries and wages incurred.
A breakdown by major category is as follows:
Categories | Estimated Results 2012 | Planned Results 2013 |
---|---|---|
Expenses: | ||
Public Service Pension Plan and Retirement Compensation Arrangement contributions (statutory) | 2,640,553 | 2,537,800 |
Public Service Pension Plan and Retirement Compensation Arrangement contributions in respect of actuarial deficits (statutory) | 6,200 | 6,200 |
Public Service Death Benefit Account contributions (statutory) | 11,317 | 21,326 |
Canada and Québec Pension Plan contributions (statutory) | 646,256 | 653,999 |
Employment Insurance premiums (statutory) | 274,136 | 341,217 |
Employment Insurance premiums reduction (Vote 20) | 1,839 | 1,722 |
Québec Parental Insurance Plan premiums (Vote 20) | 37,052 | 38,014 |
Public Service Health Care Plan premiums (Vote 20) | 1,121,957 | 1,146,930 |
Public Service Dental Care Plan claims (Vote 20) | 297,059 | 292,682 |
Pensioners' Dental Services Plan claims (Vote 20) | 149,909 | 151,286 |
Provincial Health Insurance Plan premiums (Vote 20) | 33,003 | 35,611 |
Provincial payroll taxes (Vote 20) | 590,381 | 533,003 |
Group disability and life insurance premiums (Vote 20) | 545,336 | 513,478 |
Pension benefits and similar payments to former government employees (Vote 20) | 4,104 | 4,001 |
Operating expenses (Vote 20) | 7,866 | 5,709 |
Total Expenses | 6,366,968 | 6,282,978 |
Recoveries: | ||
Employer's contributions to government employee benefit plans recovered from government departments and agencies (statutory) | 3,572,261 | 3,554,341 |
Employer's contributions to government employee insurance plans recovered from government departments and agencies (Vote 20) | 184,170 | 190,840 |
Employee's contributions to Public Service Health Care Plan benefits recovered from government departments and agencies (Vote 20) | 210,750 | 178,170 |
Pensioners' contributions to the Pensioners' Dental Services Plan (Vote 20) | 74,332 | 76,187 |
Total Recoveries | 4,041,513 | 3,999,538 |
Net Expenses | 2,325,455 | 2,283,440 |
Effective January 1, 2012, the Secretariat transferred to the Department of Foreign Affairs and International Trade and to the Department of National Defence the management of pension, insurance, and social security programs for locally engaged staff.
Estimated Results 2012 | |
---|---|
Assets | |
Tangible capital assets transferred: | |
To Shared Services Canada | 4,377 |
To the Department of Finance Canada | 159 |
From Industry Canada | -21 |
Liabilities | 0 |
Adjustment to Equity Account | 4,515 |
The Treasury Board of Canada Secretariat (Secretariat) centrally manages Votes to perform its statutory responsibilities for managing the government's financial, human and materiel resources. Planned spending in the Secretariat's Program Activity 5: Government-Wide Funds and Public Service Employer Payments relates mainly to the following Vote:
Vote 20—Public Service Insurance
This Vote, which supports the Treasury Board's role as employer, is used for the following:
Other contingency funds are available to other government departments, if required, and expenditures will be identified under their program activities. The following Votes are therefore excluded from the Secretariat's planned spending:
Vote 5—Government Contingencies
This Vote provides the government with the authority and flexibility to meet unforeseen or urgent expenditures until parliamentary approval can be obtained. Most of the items in this Vote are considered temporary advances to cover items that will be included in subsequent Supplementary Estimates for other departments and agencies, and reimbursed when the associated appropriation Act is passed.
Vote 10—Government-Wide Initiatives
This Vote supplements other departments and agencies' appropriations that support the implementation of strategic management initiatives across the public service. Historically, this Vote has been used to support such initiatives as Government Online, comptrollership innovation and modernization, the Financial Information Strategy, employment equity and program evaluation and internal audit.
Vote 25—Operating Budget Carry Forward
This Vote allows for routine operating budget carry-forward (OBCF) amounts, as established under the OBCF policy, to be transferred directly to departments and agencies, in a timely manner, once eligible amounts have been confirmed by the Secretariat and approved by Treasury Board ministers.
Vote 30—Paylist Requirements
This Vote covers departments and agencies' paylist shortfalls related to parental benefits, severance and other allowances. To avoid discrimination in hiring practices, paylist costs related to these expenditures have been provided for centrally since the introduction of the operating budget regime in 1993. This Vote provides relief from the cash management challenges that departments and agencies face for these legal obligations.