Statement outlining results, risks and significant changes in operations, personnel and program
A) Introduction
Statistics Canada's mandate
Statistics Canada is a member of the Industry portfolio.
Statistics Canada's role is to ensure that Canadians have access to a trusted source of statistics on Canada that meets their highest priority needs.
The Agency's mandate derives primarily from the Statistics Act. The Act requires that the Agency collects, compiles, analyzes and publishes statistical information on the economic, social, and general conditions of the country and its people. It also requires that Statistics Canada conduct the census of population and the census of agriculture every fifth year, and protects the confidentiality of the information with which it is entrusted.
Statistics Canada also has a mandate to co-ordinate and lead the national statistical system. The Agency is considered a leader, among statistical agencies around the world, in co-ordinating statistical activities to reduce duplication and reporting burden.
More information on Statistics Canada's mandate, roles, responsibilities and programs can be found in the 2015–2016 Main Estimates and in the Statistics Canada 2015–2016 Report on Plans and Priorities.
The quarterly financial report
- should be read in conjunction with the 2015–2016 Main Estimates;
- has been prepared by management, as required by Section 65.1 of the Financial Administration Act, and in the form and manner prescribed by Treasury Board;
- has not been subject to an external audit or review.
Statistics Canada has the authority to collect and spend revenue from other government departments and agencies, as well as from external clients, for statistical services and products.
Basis of presentation
This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the Agency's spending authorities granted by Parliament and those used by the Agency consistent with the Main Estimates for the 2015–2016 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.
The authority of Parliament is required before moneys can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.
The Agency uses the full accrual method of accounting to prepare and present its annual departmental financial statements that are part of the departmental performance reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.
B) Highlights of fiscal quarter and fiscal year-to-date results
This section highlights the significant items that contributed to the net increase in resources available for the year, as well as actual expenditures for the quarter ended June 30.
Chart 1 outlines the gross budgetary authorities, which represent the resources available for use for the year as of June 30.
Significant changes to authorities
Total authorities available for 2015–2016 have increased by $145.5 million, or 38%, from the previous year, from $499.6 million to $645.1 million (Chart 1). This net increase was mostly the result of the following:
- increase for the 2016 Census of Population Program ($141.9 million), as well as for the 2016 Census of Agriculture ($7.2 million)
- decrease for the 2011 Census of Population Program ($2.8 million), as the program is complete.
In addition to the appropriations allocated to the Agency through the Main Estimates, Statistics Canada also has vote net authority within Vote 105, which entitles the Agency to spend revenues collected from other government departments, agencies, and external clients to provide statistical services. Vote netting authority is stable at $120 million in each of the fiscal years 2014–2015 and 2015–2016.
Significant changes to expenditures
Year-to-date net expenditures recorded to the end of the first quarter increased by $6.0 million, or 4.9%, from $121.6 million to $127.6 million. (See Table A: Variation in Departmental Expenditures by Standard Object.)
Statistics Canada spent approximately 24% of its authorities by the end of the first quarter, compared with 32% in the same quarter of 2014–2015.
| Departmental Expenditures Variation by Standard Object | Q1 year-to-date variation between fiscal year 2014-2015 and 2015-2016 | |
|---|---|---|
| $'000 | % | |
| Note: Explanations are provided for variances of more than $1 million. | ||
| (01) Personnel | 10,244 | 9.2 |
| (02) Transportation and communications | 240 | 11.6 |
| (03) Information | 993 | 813.9 |
| (04) Professional and special services | (243) | (8.1) |
| (05) Rentals | (76) | (2.2) |
| (06) Repair and maintenance | 10 | 12.8 |
| (07) Utilities, materials and supplies | (45) | (12.2) |
| (08) Acquisition of land, buildings and works | - | - |
| (09) Acquisition of machinery and equipment | 1,199 | 637.8 |
| (10) Transfer payments | - | - |
| (12) Other subsidies and payments | (13,345) | (99.6) |
| Total gross budgetary expenditures | (1,023) | (0.8) |
| Less revenues netted against expenditures | ||
| Revenues | (6,996) | (54.0) |
| Total net budgetary expenditures | 5,973 | 4.9 |
01) Personnel: The increase was mainly the result of the arbitration award for interviewers and increased collection activities related to cost recovery projects.
03) Information: The increase was the result of the coding review of the standard object definitions and inclusions (e.g., data purchases).
09) Acquisition of machinery and equipment: The increase was the result of timing differences between years for the acquisition of computer equipment.
12) Other subsidies and payments: The decrease is a result of the one-time transition payment for implementing salary payment in arrears made in the first quarter of 2014–2015 by the Government of Canada.
Revenues: The decrease is primarily the result of timing differences between years for the receipt of funds related to the census cost-sharing agreement with another government department.
C) Risks and uncertainties
In 2015–2016, Statistics Canada plans to continue to monitor budget pressures, including the cost saving measures announced in Budget 2014, with the following actions and mitigation strategies:
- additional analysis, monitoring and validation of financial and human resources information through a monthly financial review by budget holders
- review of monthly project dashboards in place across the Agency to monitor project issues, risks and alignment with approved budgets
- continued realignment and reprioritization of work.
In addition, Statistics Canada uses risk management and a risk-based decision-making process to prioritize and conduct its business. In order to effectively do so the Agency identifies its key risks and develops corresponding mitigation strategies in its Corporate Risk Profile.
D) Significant changes to operations, personnel and programs
There have been no significant changes in relation to operations, personnel and programs over the last quarter. For the coming quarters, there will be notable changes in the operations due to increased activities related to the 2016 Census of Population Program.
Approval by senior officials
The original version was signed by
Wayne R. Smith, Chief Statistician
Stéphane Dufour, Chief Financial Officer
Date signed August 27, 2015
| Fiscal year 2015-2016 | |||
|---|---|---|---|
| Planned expenditures for the year ending March 31, 2016 | Expended during the quarter ended June 30, 2015 | Year-to-date used at quarter-end | |
| in tbl-2_housands of dollars | |||
| Expenditures | |||
| (01) Personnel | 480,260 | 122,145 | 122,145 |
| (02) tbl-2_ransportation and communications | 37,170 | 2,315 | 2,315 |
| (03) Information | 16,696 | 1,115 | 1,115 |
| (04) Professional and special services | 54,455 | 2,758 | 2,758 |
| (05) Rentals | 24,467 | 3,350 | 3,350 |
| (06) Repair and maintenance | 7,280 | 88 | 88 |
| (07) Utilities, materials and supplies | 10,685 | 325 | 325 |
| (08) Acquisition of land, buildings and works | - | - | - |
| (09) Acquisition of machinery and equipment | 13,901 | 1,387 | 1,387 |
| (10) tbl-2_ransfer payments | 100 | - | - |
| (12) Other subsidies and payments | 81 | 58 | 58 |
| Total gross budgetary expenditures | 645,095 | 133,541 | 133,541 |
| Less revenues netted against expenditures | |||
| Revenues | 120,000 | 5,955 | 5,955 |
| Total revenues netted against expenditures | 120,000 | 5,955 | 5,955 |
| Total net budgetary expenditures | 525,095 | 127,586 | 127,586 |
| Fiscal year 2014-2015 | |||
|---|---|---|---|
| Planned expenditures for the year ending March 31, 2015 | Expended during the quarter ended June 30, 2014 | Year-to-date used at quarter-end | |
| in thousands of dollars | |||
| Expenditures | |||
| (01) Personnel | 401,121 | 111,901 | 111,901 |
| (02) Transportation and communications | 25,808 | 2,075 | 2,075 |
| (03) Information | 2,509 | 122 | 122 |
| (04) Professional and special services | 35,680 | 3,001 | 3,001 |
| (05) Rentals | 13,154 | 3,426 | 3,426 |
| (06) Repair and maintenance | 7,044 | 78 | 78 |
| (07) Utilities, materials and supplies | 13,241 | 370 | 370 |
| (08) Acquisition of land, buildings and works | - | - | - |
| (09) Acquisition of machinery and equipment | 825 | 188 | 188 |
| (10) Transfer payments | - | - | - |
| (12) Other subsidies and payments | 173 | 13,403 | 13,403 |
| Total gross budgetary expenditures | 499,555 | 134,564 | 134,564 |
| Less revenues netted against expenditures | |||
| Revenues | 120,000 | 12,951 | 12,951 |
| Total revenues netted against expenditures | 120,000 | 12,951 | 12,951 |
| Total net budgetary expenditures | 379,555 | 121,613 | 121,613 |
| Fiscal year 2015-2016 | |||
|---|---|---|---|
| Total available for use for the year ending March 31, 2016* | Used during the quarter ended June 30, 2015 | Year to date used at quarter-end | |
| in thousands of dollars | |||
| * Includes only authorities available for use and granted by Parliament at quarter-end. | |||
| Vote 105 – Net operating expenditures | 456,017 | 110,316 | 110,316 |
| Statutory authority – Contribution to employee benefit plans | 69,078 | 17,270 | 17,270 |
| Total budgetary authorities | 525,095 | 127,586 | 127,586 |
| Fiscal year 2014-2015 | |||
|---|---|---|---|
| Total available for use for the year ended March 31, 2015* | Used during the quarter ended June 30, 2014 | Year to date used at quarter-end | |
| in thousands of dollars | |||
| * Includes only authorities available for use and granted by Parliament at quarter-end. | |||
| Vote 105 – Net operating expenditures | 322,744 | 107,410 | 107,410 |
| Statutory authority – Contribution to employee benefit plans | 56,811 | 14,203 | 14,203 |
| Total budgetary authorities | 379,555 | 121,613 | 121,613 |