Analysis of trends in spending and human resources

Actual expenditures

Departmental spending trend graph

The following graph presents planned (voted and statutory spending) over time.

Budgetary performance summary for Core Responsibilities and Internal Services (dollars)

Core Responsibilities and Internal Services	2019–20 Main Estimates	2019–20 Planned spending	2020–21 Planned spending	2021–22 Planned spending	2018–19 Total authorities available for use	2019–20 Actual spending (authorities used)	2018–19 Actual spending (authorities used)	2017–18 Actual spending (authorities used)
Statistical Information	551,104,432	551,104,432	661,506,812	833,218,102	600,534,042	584,770,894	559,559,344	585,363,802
Budget Implementation vote – unallocated authorities	Not applicable	Not applicable	Not applicable	Not applicable	138,531	Not applicable	Not applicable	Not applicable
Subtotal	551,104,432	551,104,432	661,506,812	833,218,102	600,672,573	584,770,894	559,559,344	585,363,802
Internal Services	64,345,374	64,345,374	73,941,885	67,571,191	82,048,294	82,217,225	72,385,465	72,064,636
Total Gross Expenditures	615,449,806	615,449,806	735,448,697	900,789,293	682,720,867	666,988,119	631,944,809	657,428,438
Respendable Revenue	-120,000,000	-120,000,000	-120,000,000	-120,000,000	-120,038,495	-120,038,495	-124,200,719	-111,657,283
Total Net Expenditures	495,449,806	495,449,806	615,448,697	780,789,293	562,682,372	546,949,624	507,744,090	545,771,155

Statistics Canada is funded by two sources: direct parliamentary appropriations and cost-recovery activities. Statistics Canada has the authority to generate $120 million annually in respendable revenue, related to two streams: statistical surveys and related services, and custom requests and workshops. If exceeded, a request can be made to increase authority, as was the case in 2018–19 and 2019–20.

In recent years, respendable cost-recovery revenue has contributed between $112 million and $124 million annually to the agency's total resources. A large portion of this respendable revenue comes from federal departments to fund specific statistical projects.

Spending fluctuations between the years shown in the graph and table above were mainly caused by the Census Program. Voted spending decreased in 2017–18 and 2018–19 as the 2016 Census of Population and 2016 Census of Agriculture were winding down. This pattern is typical for the agency because of the cyclical nature of the Census Program. Spending will begin to ramp up and peak again in 2021–22, when the 2021 Census of Population and 2021 Census of Agriculture are conducted. The retroactive pay settlements from the ratification of new collective agreements also explain the variation.

The difference between 2019–20 actual spending and 2019–20 total authorities available for use is largely attributable to how the agency strategically manages its investments. The agency has leveraged the operating budget carry-forward mechanism to manage the cyclical nature of normal program operations toward the agency's strategic priorities, and to ensure the quality of its existing programs is maintained. Throughout the year, forecast lapses and amounts carried forward are managed centrally, by priority, within the statistical information Core Responsibility. The difference is also attributable to a Statistical Survey Operations pay equity settlement and shifts in its original payment timeline.

Internal Services' spending from 2018–19 to 2020–21 includes planned resources from temporary funding related to a new initiative approved in 2018–19 to migrate the agency's infrastructure to the cloud.

2019–20 Budgetary actual gross spending summary (dollars)

Core responsibilities and Internal Services	2019–20 Actual gross spending	2019–20 Actual gross spending for specified purpose accounts	2019–20 Actual revenues netted against expenditures	2019–20 Actual net spending (authorities used)
Statistical Information	584,770,894	0	-120,038,495	464,732,399
Internal Services	82,217,225	0	0	82,217,225
Total Gross Expenditures	666,988,119	0	-120,038,495	546,949,624

Statistics Canada has generated $120 million in respendable revenue from the sale of statistical products and services.

Actual human resources

Human resources summary for core responsibilities and Internal Services

Core responsibilities and Internal Services	2017–18 Actual full-time equivalents	2018–19 Actual full-time equivalents	2019–20 Planned full-time equivalents	2019–20 Actual full-time equivalents	2020–21 Planned full-time equivalents	2021–22 Planned full-time equivalents
Statistical Information	5,417	5,498	5,501	5,595	5,800	6,102
Internal Services	607	645	566	626	585	580
Total Gross Expenditures	6,024	6,143	6,067	6,221	6,385	6,682
Respendable Revenue	-1,251	-1,380	-1,321	-1,366	-1,251	-1,251
Total Net Expenditures	4,773	4,763	4,746	4,856	5,134	5,431

Similar to trends seen in planned spending, FTE changes from year to year are largely explained by the cyclical nature of the Census Program. Activity decreased in 2017–18 and 2018–19 as the 2016 Census of Population and 2016 Census of Agriculture were winding down. Activity will begin to ramp up and peak again in 2021–22 when the 2021 Census of Population and 2021 Census of Agriculture are conducted.

Approximately 197 public servant FTEs based across Canada outside the National Capital Region (NCR) are included in net expenditure FTEs. Also included are approximately 862 interviewer FTEs (representing approximately 1,800 interviewers) outside the NCR. Of the 862 interviewer FTEs, 295 are working on respendable revenues. These interviewers are part-time workers whose assigned work weeks are determined by the volume of collection work available; they are hired under the Statistics Act, by the authority of the Minister of Innovation, Science and Economic Development. Interviewers are covered by two separate collective agreements and are employed through Statistical Survey Operations. Many of Statistics Canada's main outputs rely heavily on data collection and on the administration of these activities, which take place in the regional offices.

Expenditures by vote

For information on Statistics Canada's organizational voted and statutory expenditures, consult the Public Accounts of Canada 2019–2020.

Government of Canada spending and activities

Information on the alignment of Statistics Canada's spending with the Government of Canada's spending and activities is available in GC InfoBase.

Financial statements and financial statements highlights

Financial statements

Statistics Canada's financial statements (unaudited) for the year ended March 31, 2020, are available on the agency's website.

The agency uses the full accrual accounting method to prepare and present its annual financial statements, which are part of the departmental result reporting process. However, spending authorities presented in the previous sections of this report remain on an expenditure basis. A reconciliation between the bases of reporting is available in Note 3 of the financial statements.

Financial statement highlights

Condensed Statement of Operations (unaudited) for the year ended March 31, 2020 (dollars)

Financial information	2019–20 Planned results	2019–20 Actual results	2018–19 Actual results	Difference (2019–20 Actual results minus 2019–20 Planned results)	Difference (2019–20 Actual results minus 2018–19 Actual results)
Total expenses	718,552,334	757,438,321	689,548,230	38,885,987	67,890,091
Total revenues	120,000,000	121,936,643	123,544,327	1,936,643	-1,607,684
Net cost of operations before government funding and transfers	598,552,334	635,501,678	566,003,903	36,949,344	69,497,775

Statistics Canada's Future-Oriented Statement of Operations (unaudited) for the year ended March 31, 2020, is available on the agency website. The assumptions underlying the forecasts were made before the completion of the 2018–19 fiscal year.

The net cost of operations before government funding and transfers was $635.5 million, an increase of $69.5 million (12.3%) from $566.0 million in 2018–19. The increase in expenses is mainly due to increased salary costs from the ratification of several collective agreements in 2019–20, and an overall increase in the agency's activities. This is offset by a small decrease in revenue related to cost recovery projects, mainly with non-federal clients.

The difference between actual and planned net costs for 2019–20 is $36.9 million (6.2%). Expenses were $38.9 million higher than anticipated. The majority of this variance is due to the fact that planned expenses did not include new initiatives that were pending approval at the time of the preparation of the Future-Oriented Statement of Operations. New initiatives include budget items such as renewing and modernizing Statistics Canada ($13.3 million) and workload migration ($6.3 million). Increased salary costs from the ratification of collective agreements as well as higher vacation pay and compensatory leave accrual also contributed to this variance. Revenues were $1.9 million higher than anticipated because more contracts than expected were signed, mainly with federal government departments.

For more information on the distribution of expenses by program and type, please see the two charts below.

Gross expenditures by core responsibility

Total expenses, including respendable revenue and services provided without charge by federal government departments were $757.4 million in 2019-20. These expenses comprised $663.6 million (87.6%) for Statistical Information and $93.8 million (12.4%) for Internal Services.

Gross expenditures by type

Statistics Canada spent $757.4 million in 2019–20. These expenses comprised $609.5 million (80.5%) for salaries and employee benefits, $37.0 million (4.9%) for accommodations, $33.2 million (4.4%) for professional and special services, $30.2 million (4.0%) for amortization, $16.5 million (2.2%) for transportation and postage, $14.8 million (2.0%) in rentals, $13.3 million (1.8%) in materials and supplies and $2.9 million (0.4%) in other expenses.

Condensed Statement of Financial Position (unaudited) as of March 31, 2020 (dollars)

Financial information	2019–20	2018–19	Difference 2019–20 minus 2018–19)
Total net liabilities	130,839,608	126,839,355	4,000,253
Total net financial assets	68,150,494	70,423,190	-2,272,696
Departmental net debt	62,689,114	56,416,165	6,272,949
Total non-financial assets	170,649,354	170,257,252	392,102
Departmental net financial position	107,960,240	113,841,087	-5,880,847

The departmental net financial position was $108.0 million at the end of 2019–20, a decrease of $5.8 million from $113.8 million in 2018–19.

The increase in total net liabilities is mainly explained by an increase in accrued liabilities for vacation pay and compensatory leave, partially offset by a decrease in accrued salaries and wages mostly as a result of retroactive payment for executives and Statistical Survey Operations employees in 2019–20.

The decrease in total net financial assets is mainly explained by a decrease in the amount due from the Consolidated Revenue Fund as at March 31 to pay for accounts payable and accrued salaries and wages.

For more information on the distribution of the balances in the statements of financial position, please see the two charts below.

Assets by type

Total assets, including financial and non-financial assets, were $238.8 million at the end of 2019–20. Tangible capital assets represented the largest portion of assets, at $163.2 million (68.4%). They consisted of informatics software ($88.3 million), software under development ($57.6 million), leasehold improvements ($14.8 million) and other assets ($2.5 million). The remaining portion comprised $55.9 million (23.4%) for amounts due from the Consolidated Revenue Fund, $12.3 million (5.1%) for accounts receivables and advances, $5.9 million (2.5%) for prepaid expenses, and $1.5 million (0.7%) for consumable supplies.

Liabilities by type

Total liabilities were $130.8 million at the end of 2019–20. Accounts payable and accrued liabilities made up the largest portion of liabilities, at $75.0 million (57.3%). They consisted of accounts payable to external parties ($27.7 million), accounts payable to other federal government departments and agencies ($6.6 million), and accrued salaries and wages ($40.7 million). The next largest portion was vacation pay and compensatory leave, at $34.7 million (26.5%). Employee future benefits made up $20.5 million (15.7%). The remaining portion was composed of deferred revenue and the lease obligation for tangible capital assets, at $0.6 million (0.5%).