Spending and human resources
Official title: ESDC 2017-2018 Departmental Plan
On this page
- Planned spending
- Planned human resources (Full-time equivalents [FTEs])
- Estimates by vote
- Future-oriented condensed statement of operations
In this section, organizations provide an overview of their budgetary expenditures and human resources. This section combines financial and human resource information previously found in three different subsections of the Part III Estimates, including information related to Financial Statements.
In this subsection, organizations present a table of their expenditures in a graphical and tabular format and include one supporting narrative on the analysis of trends and an explanation of any significant variances.
Budgetary financial resources (dollars)*
- 2017-2018 Main estimates: 57,422,855,615
- 2017-2018 Planned spending: 128,345,390,246
- 2018-2019 Planned spending: 133,387,128,278
- 2019-2020 Planned spending: 139,222,428,041
- * Employment Insurance and Canada Pension Plan benefits are excluded from the 2017-2018 Main Estimates, while they are included in the 2017-2018, 2018-2019 and 2019-2020 planned spending. The Employment Insurance Operating (EIO) Account and the Canada Pension Plan are Specified Purpose Accounts. The transactions of these accounts are to be accounted for separately.
Human resources (FTEs)
- 2017-2018: 21,821
- 2018-2019*: 18,786
- 2019-2020*: 17,636
- * The FTEs figures reported above reflect a reduction mainly associated with passport services. FTEs for passport services were approved for 2017-2018. The Department will seek authorities from Treasury Board for the delivery of passport services for 2018-2019 and future years.
Planned spending by whole-of-government-framework spending area (dollars)
|Strategic outcomes||Programs||Spending areas||Government of Canada
|Strategic Outcome 1: Government-wide service excellence||Program 1.1:
Service Network Supporting Government Departments
|Government Affairs||A transparent, accountable and responsive federal government||61,037,812|
Services for Other Government of Canada Programs
|Government Affairs||A transparent, accountable and responsive federal government||178,192,378|
|Strategic Outcome 2: A skilled, adaptable and inclusive labour force and an efficient labour market||Program 2.1:
Skills and Employment
|Economic Affairs||Income security and employment for Canadians||24,578,109,363|
|Economic Affairs||An innovative and knowledge-based economy||2,969,076,593|
|Strategic Outcome 3: Safe, healthy, fair and inclusive work environments and cooperative workplace relations||Program 3.1:
|Economic Affairs||Fair and secure work environments||285,484,779|
|Strategic Outcome 4: Income security, access to opportunities and well-being for individuals, families and communities||Program 4.1:
|Economic Affairs||Income security and employment for Canadians||97,929,274,126|
|Social Affairs||A diverse society that promotes linguistic duality and social inclusion||311,001,403|
Total planned spending by spending area (dollars)
- Economic Affairs: 125,761,944,861
- Social Affairs: 311,001,403
- International Affairs: -
- Government Affairs: 239,230,190
Departmental spending trend
For 2017-2018, the Department has planned expenditures on programs and services of $128.3 billion. Of that amount, $122.4 billion directly benefit Canadians through statutory transfer payment programs such as Employment Insurance, the Canada Pension Plan, Old Age Security and the Canada Student Loans and Grants and Canada Apprentice Loans Program.
Text description of the 2017-2018 Planned spending figure
|Details||Amount (in $ millions)||Percent|
|Old Age Security/Guaranteed Income Supplement/Allowance||51,155.0||39.9%|
|Canada Pension Plan||45,784.6||35.7%|
|Universal Child Care/ Canada Student Loans /Other statutory payments||3,472.2||2.7%|
|Gross operating expenditures||2,852.1||2.2%|
|Voted grants and contributions||1,846.4||1.4%|
|Other - Workers' Compensation and EI/CPP charges||1,278.6||1.0%|
|Loans disbursed under the Canada Student Financial Assistance Act (Non-Budgetary)||-||0.0%|
|Net Operating Costs||970.1|
|Add Recoveries in relation to:||1,882.0|
|Canada Pension Plan||312.7||-|
|Employment Insurance Operating Account||1,263.9||-|
|Gross Operating Costs||2,852.1|
|Voted Grants and Contributions||1,846.4|
|Total Gross Expenditures||4,698.5|
|Other - Workers' Compensation and EI/CPP Charges and Recoveries||1,278.6|
|Grants and Contributions:|
|Old Age Security||38,810.0|
|Guaranteed Income Supplement||11,848.0|
|Other Statutory Payments:||3,451.3|
|Canada Student Loans and Grants and Canada Apprentice Loans Program||1,819.9||-|
|Canada Education Savings Grant||843.0||-|
|Canada Disability Savings Program||572.1||-|
|Canada Learning Bond||143.0||-|
|Wage Earner Protection Program||49.3||-|
|Universal Child Care Benefit||24.0||-|
|Canada Pension Plan Benefits||45,784.6|
|Employment Insurance Benefits||21,956.5|
|Other Specified Purpose Accounts||20.9*|
|Total Statutory Transfer Payments||122,368.3|
- * This amount includes payments related to Government Annuities Account and the Civil Service Insurance Fund.
The figure below illustrates the departmental spending trend from 2014-2015 to 2019-2020. From 2014-2015 to 2016-2017, total spending includes all Parliamentary appropriations and revenue sources, Main Estimates and Supplementary Estimates. From 2017-2018 to 2019-2020, total spending represents planned spending.
Text description of the Departmental spending trend figure
|Details||Actual spending||Forecast spending||Planned spending|
- * Voted expenditures include vote-netted revenues, as well as debt write-offs in 2014-2015, 2015-2016 and 2016-2017.
The overall increase in spending of $27.3 billion from 2014-2015 to 2019-2020 can mainly be explained by increases to Canada Pension Plan benefits, Old Age Security payments and Employment Insurance benefits.
Planned Canada Pension Plan benefits are at $50.8 billion in 2019-2020, an increase of $12.1 billion from the 2014-2015 actual spending of $38.7 billion. Old Age Security benefits, including the Guaranteed Income Supplement and Allowances, are expected to reach $57.1 billion in 2019-2020, which represents an increase of $13.0 billion from the 2014-2015 actual spending of $44.1 billion. Annual increases are associated with a higher number of beneficiaries due to the aging population and planned increases in the average monthly benefits.
Those increases are offset by a decrease of $2.7 billion in the Universal Child Care Benefit from the actual spending in 2014-2015 to the planned spending in 2018-2019 due to the program's replacement by the new Canada Child Benefit, which is administered by the Canada Revenue Agency.
Employment Insurance benefits fluctuate every year mainly due to changes in the average unemployment rate. Employment Insurance benefits are expected to reach $22.0 billion in 2019-2020, representing an increase of $4.0 billion from the 2014-2015 expenditures of $18.0 billion. More specifically, Employment Insurance benefits are expected to increase by $0.9 billion (4.8 %) from the 2016-2017 forecasted spending to the 2017-2018 planned spending, of which $604 million is due to an expected 4.5% increase in regular benefits and $274 million is due to an expected 5.0% increase in special benefits. The increase in regular benefits is due to a 2.1% increase in the average weekly benefit rate and a 2.3% increase in the number of beneficiaries.
Budgetary planning summary for programs and internal services (dollars)*
|Programs and internal services||2014-2015 expenditures**||2015-2016 expenditures||2016-2017 forecast spending||2017-2018 main estimates||2017-2018 planned spending||2018-2019 planned spending||2019-2020 planned spending|
Service Network Supporting Government Departments
Services for Other Government of Canada Programsb
Skills and Employmentc
|Other Costsi ***||1,064,277,814||1,222,434,781||1,311,220,607||-||1,278,598,510||1,446,283,947||1,439,518,460|
- * Employment Insurance and Canada Pension Plan benefits are excluded from the 2017-2018 Main Estimates, while they are included in the 2014-2015 and 2015-2016 expenditures, the 2016-2017 forecast spending, the 2017-2018, 2018-2019 and 2019-2020 planned spending.
Employment Insurance benefits are shown under the Skills and Employment program (Employment Insurance and Labour Market Development Agreements sub-programs) and the Canada Pension Plan benefits are under the Income Security program (Canada Pension Plan and Canada Pension Plan Disability Benefits sub-programs).
- ** For comparative purposes 2014-2015 actual expenditures have been restated according to the new Program Alignment Architecture approved for 2015-2016.
- *** Other costs include administrative costs of other government departments charged to the Employment Insurance Operating Account and the Canada Pension Plan. It also includes Employment Insurance doubtful accounts and recoveries from other government departments.
Budgetary planning summary for strategic outcomes and programs
- The overall increase in spending of $27.3 billion from 2014-2015 to 2019-2020 can mainly be explained by increases to Canada Pension Plan benefits, Old Age Security payments and Employment Insurance benefits (for more details, see Departmental Spending Trend).
- The significant reduction in planned spending from 2017-2018 to 2018-2019 for Delivery of Services for Other Government of Canada Programs is mainly explained by the sunsetting in 2017-2018 of the passport services funding. The Department will have to request funding for 2018-2019 and future years, including FTEs.
- Under Skills and Employment, the expected increase of $4.0 billion from 2014-2015 to 2019-2020 is mainly due to an increase of $3.9 billion in Employment Insurance benefits. Employment Insurance benefits are expected to increase by $918 million (+ 4.8%) from the 2016-2017 forecasted spending to the 2017-2018 planned spending, of which $604 million is due to an expected 4.5% increase in regular benefits and $274 million is due to an expected 5.0% increase in special benefits. The increase in regular benefits is due to a 2.1% increase in the average weekly benefit rate partially offset by a 2.3% decrease in the number of beneficiaries.
- Spending under Learning is expected to increase by $0.6 billion between 2014-2015 and 2019-2020 mainly due to an increase of $0.5 billion to the Canada Loans and Grants for Students and Apprentices Program, including the Canada Education Savings Grant and the Canada Learning Bond.
- The variances related to Labour from 2014-2015 to 2016-2017 are mostly attributable to changes in Wage Earner Protection Program and federal workers' compensation payments.
- The increase of $25.4 billion from 2014-2015 to 2019-2020 in planned spending for Income Security is mainly related to expected increases to Canada Pension Plan benefits ($12.1 billion) and Old Age Security program payments ($9.9 billion).
- Social Development planned spending for 2019-2020 is expected to decrease by $2.8 billion from the 2014-2015 actual expenditures, mostly due to a decrease in the Universal Child Care Benefit, which is the program replaced by the new Canada Child Benefit.
- The decrease of $0.2 billion in Internal Services spending between 2014-2015 and 2019-2020 is mainly due to internal efficiencies and savings identified as part of the 2010 Strategic Review and Budget 2012. In addition, effective in 2016-2017, special purpose accommodation cost such as Call Centres and Service Canada Centres were transferred from Internal Services to the programs.
- The increase of $0.4 billion to Other Costs is mainly related to an increase in the Canada Pension Plan Investment Board ($0.2 billion) charges to the Canada Pension Plan.
Planned human resources (Full-time equivalents [FTEs])
In this subsection, organizations present a table of their human resources and a supporting narrative that would include an analysis of trends and an explanation of any significant variances.
Human resource planning summary table (FTEs)
|Programs and internal services||2014-2015 FTEs||2015-2016 FTEs||2016-2017 Forecast FTEs||2017-2018
|Program 1.1: Service Network Supporting Government Departments||509||399||410||389||389||389|
|Program 1.2: Delivery of Services for Other Government of Canada Programs||1,396||1,977||2,380||2,238||12||12|
|Program 2.1: Skills and Employment||9,083||9,053||10,209||9,120||8,434||8,291|
|Program 2.2: Learning||342||323||348||348||348||348|
|Program 3.1: Labour||604||645||641||638||638||638|
|Program 4.1: Income Security||4,166||4,381||4,685||4,506||4,569||3,638|
|Program 4.2: Social Development||362||289||362||364||347||240|
Estimates by vote
For information on ESDC's organizational appropriations, consult the 2017-2018 Main Estimates.
Future-oriented condensed statement of operations
The consolidated future-oriented condensed statement of operations provides a general overview of ESDC's operations. The forecast of financial information on expenses and revenues is prepared on an accrual accounting basis to strengthen accountability and to improve transparency and financial management.
Because the consolidated future-oriented condensed statement of operations is prepared on an accrual accounting basis, and the forecast and planned spending amounts presented in other sections of the Departmental Plan are prepared on an expenditure basis, amounts may differ.
The consolidated future-oriented statement of operations includes the transactions of the Employment Insurance Operating (EIO) Account, a consolidated specified purpose account which includes revenues credited and expenses charged under the Employment Insurance Act. The accounts of the EIO Account have been consolidated with those of ESDC and all inter-organizational balances and transactions have been eliminated. However, the Canada Pension Plan (CPP) is excluded from the ESDC's reporting entity because changes to CPP require the agreement of two thirds of participating provinces and it is therefore not controlled by the Government.
A more detailed consolidated future-oriented statement of operations and associated notes, including a reconciliation of the net cost of operations to the requested authorities, can be found on ESDC's website.
|Financial information||2016-2017 forecast results||2017-2018 planned results||Difference (2017-2018 planned results minus 2016-2017 forecast results)|
|Net cost of operations before government funding and transfers||56,816,358,971||59,770,458,065||2,954,099,094|
The increase of $2,954.1 million in the 2017-2018 planned results of the net cost of operations, when compared to the 2016-2017 forecast results, is mainly attributable to:
For expenses, the increase of $1,696.1 million is mainly attributable to:
- An increase of $2,906.7 million in the Income Security expenses mainly due to the projected increase in the eligible population of the Old Age Security and Guaranteed Income Supplement benefits and an increase in the forecasted average monthly benefits.
- An increase of $701.5 million in the Skills and Employment expenses mainly due to the projected increases in the Employment Insurance average weekly benefit rates and in the number of beneficiaries.
- A decrease of $2,008.5 million in Social Development expenses mainly due to the termination of the Universal Child Care Benefit (UCCB) program. Effective July 1, 2016, the UCCB program was replaced by the Canada Child Benefit program, which is administered by the Canada Revenue Agency.
For revenues, the decrease of $1,258.0 is mainly attributable to:
- A decrease of $1,257.0 million in the Employment Insurance revenues mainly due to the expected decline in the premium rate, offset by the projected increases in the total insurable earnings resulting from the expected growth in employment and in the maximum insurable earnings.
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