Quarterly financial report for the quarter ended September 30, 2020
From: Employment and Social Development Canada
Official Title: Employment and Social Development Canada - Quarterly Financial Report Statement Outlining Results, Risks and Significant Changes in Operations, Personnel and Programs for the Quarter Ended September 30, 2020
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1. Introduction
This quarterly report has been prepared by management as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board. This quarterly report should be read in conjunction with the Main Estimates for the current year authority, mandate and programs.
The mission of Employment and Social Development Canada (ESDC), including the Labour Program and Service Canada, is to build a stronger and more inclusive Canada, to support Canadians in helping them live productive and rewarding lives and improve Canadians' quality of life.
The Ministers responsible for Employment and Social Development Canada are:
- the Minister of Employment, Workforce Development and Disability Inclusion
- the Minister of Families, Children and Social Development
- the Minister of Labour
- the Minister of Seniors
ESDC delivers programs and services to each and every Canadian throughout their lives in a significant capacity. ESDC fulfills its mission by:
- developing policies that ensure Canadians can use their talents, skills and resources to participate in learning, work and their community
- delivering programs that help Canadians move through life's transitions, from school to work, from one job to another, from unemployment to employment, from the workforce to retirement
- providing income support to seniors, families with children and those unemployed due to job loss, illness or caregiving responsibilities
- helping Canadians with distinct needs, such as Indigenous people, persons with disabilities, homeless people, travelers and recent immigrants
- ensuring labour relations stability by providing mediation services
- promoting a fair and healthy workplace by enforcing minimum working conditions, promoting decent work and employment equity, and fostering respect for international labour standards
- delivering programs and services on behalf of other departments and agencies
Further details on ESDC's authority, mandate and programs can be found in Part II of the Main Estimates and in the Departmental Plan.
1.1 Basis of presentation
This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities (Table 3) includes ESDC's spending authorities granted by Parliament, consistent with the Main Estimates and the budgetary authorities used by the Department for the fiscal year ending March 31, 2021. 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 authorities for specific purposes.
As part of the departmental performance reporting process, ESDC prepares its annual departmental financial statements on a full accrual basis in accordance with Treasury Board accounting policies, which are based on Canadian generally accepted accounting principles for the public sector. However, the spending authorities voted by Parliament remain on an expenditure basis.
The quarterly report has not been subject to an external audit or review.
1.2 ESDC's financial structure
ESDC has a complex financial structure, with various funding mechanisms used to deliver its mandate. This includes budgetary authorities, comprised of voted and statutory authorities, as well as non-budgetary authorities.
The voted budgetary authorities include:
- vote 1 (Operating Expenditures)
- vote-netted revenues
- vote 5 (Grants and Contributions)
The statutory authorities are mainly comprised of:
- the Old Age Security (OAS) Program
- the Canada Student Loans Program
- the Canada Apprentice Loan
- the Canada Education Savings Program
- the Canada Disability Savings Program
- the Wage Earner Protection Program
- Federal Workers' Compensation
- employee benefit plans (EBP)
The non-budgetary authorities consist of loans disbursed under the Canada Student Financial Assistance Act and the Apprentice Loans Act.
The Department is generally financed by 4 main sources of funds:
- appropriated funds from the Consolidated Revenue Fund (CRF)
- the Employment Insurance (EI) Operating Account
- the Canada Pension Plan (CPP)
- other government departments and Crown corporations
EI and CPP benefits and related administrative costs are charged against revenues earmarked in separate specified purpose accounts and not through appropriations from government. The EI Operating Account and the CPP are financed by employers and employees. Federal administrative costs incurred by departments in the delivery of programs related to EI and CPP are charged to the respective accounts and reported as revenues credited to the vote. While presented in the Departmental Plan, the EI Operating Account and the CPP are excluded from ESDC's Main and Supplementary Estimates. Accordingly, these accounts are not reflected in the Quarterly Financial Report.
2. Highlights of Fiscal Quarter and Fiscal Year-to-Date results
As Canada's economy closed in mid-March, the Government of Canada focused it efforts on ensuring Canadians had timely and efficient support when they needed it most for reasons related to COVID-19. At the onset of COVID-19, ESDC had to continue supporting Canadians, while undertaking the monumental task of developing and delivering new benefits and services to reach all Canadians in need during these unprecedented times. The priority was to establish, implement, and quickly distribute the Canada Emergency Response Benefit (CERB), working with the Canada Revenue Agency. The department also focused on helping seniors and people with disabilities, supporting students and recent graduates, and addressing the pressing needs of vulnerable populations, including Canadians experiencing homelessness.
This section highlights the significant items that contributed to the net increase in resources available for the year and the net increase in actual expenditures for the quarter ending September 30,2020.
ESDC's total budgetary authority available in the second quarter ending September30,2020 was $138,344million, which represents an overall increase of $73,490million from the previous year. Much of this increase relates to COVID-19 benefits to be provided to the public as a result of the pandemic. These benefits are part of the statutory items. Statutory items are payments to be made under legislation previously approved by Parliament and are non‑discretionary. Total Year-to-Date (YTD) budgetary authorities used as of the second quarter ending September30,2020 were $80,467million. In comparison, total YTD budgetary authorities used as of the second quarter of the previous year were $31,966million, representing a year-over-year increase of $48,501million.
Text description of Figure 1
| Authorities | Total available | % Total available | YTD used | % YTD Used |
|---|---|---|---|---|
| Voted | 3,578 | 3% | 1,774 | 2% |
| Statutory | 134,766 | 97% | 78,693 | 98% |
| Total | 138,344 | 100% | 80,467 | 100% |
Text description of Figure 2
| Authorities | Total available | % Total available | YTD used | % YTD Used |
|---|---|---|---|---|
| Voted | 3,767 | 6% | 1,451 | 5% |
| Statutory | 61,086 | 94% | 30,515 | 95% |
| Total | 64,853 | 100% | 31,966 | 100% |
2.1 Significant changes to authorities
ESDC's budgetary authorities available for use increased by $73,490 million compared to the second quarter of the fiscal year ending March 31, 2020 (Tables 3 and 4).
Approximately $69,919 million of the increase in the authorities available for use is due to benefits to be provided as part of the department's response to COVID-19. The most significant measure being $60 billion for the Canada Emergency Response Benefit (CERB). Other measures include the Canada Emergency Student Benefit (CESB), Additional support for Canadian Seniors, Support for Students and Youth impacted by COVID 19, the Emergency Community Support Fund (ECSF), Reaching Home and New Horizons for Seniors.
The remainder of the increase ($3,571 million) is mainly associated with statutory items.
- In particular, forecasted OAS pension, Guaranteed Income Supplement (GIS) and Allowances represent an increase of $3,324 million, owing to expected changes in the average monthly benefit payments and in the number of beneficiaries
- An increase of $275 million in the Canada Student Loans Program and Canada Apprentice Loans authorities mainly attributed to an increase in grant payments. The increase in grants takes into consideration previous year trends and an anticipated increase in student population as predicted by the Office of the Chief Actuary. It should be noted that the expenditures for the fiscal year ending March 31, 2021 will go over the predicted authorities due to the new COVID-19 measure on Doubling of Canada Student Grant amounts
- An increase of $112 million to Canada Disability Savings Grants and Bonds which is due to a steady increase in total Registered Disability Savings Plans and participation in the program
- An increase of $38 million related to the Department of Employment and Social Development Act that was amended to broaden the Department's mandate to include service delivery to the public for partners with a view to improving services to Canadians. The Department will recover its service delivery costs from partners
- An increase of $34million to the Canada Education Savings Grant and the Canada Learning Bond is due to 3 factors: more people saving for the post-secondary education of their children, more children from low-income families receiving the education savings incentives for the first time, and more children continuously receiving the Canada Learning Bond
- An increase of $6 million in Grants and Contributions (Vote 5)
- A decrease of $195 million in the authorities available for use in Vote 1 (Operating expenditures) due to the reduced supply of the Main Estimates. Due to the COVID-19 pandemic and limited sessions in the spring for Parliament to study supply, the Standing Orders of the House of Commons were amended to extend the study period into the Fall. ESDC is expected to receive full supply of the Main Estimates for the fiscal year ending March 31, 2021 in December 2020
- A decrease of $23million to contributions to employee benefit plans, which is mostly related to additional personnel resources approved for the implementation of Budget2019 measures only for the fiscal year ending March 31, 2020
| Detail | (in millions of dollars) |
|---|---|
| Total budgetary authorities available for use for the fiscal year ending March 31, 2020 | 64,854 |
| Changes to authorities available for use | N/A |
| Payments related to Public Health Events of National Concern and income support | 69,919 |
| Old Age Security benefits | 3,324 |
| Canada Student Loans Program and Canada Apprentice Loans |
275 |
| Canada Disability Savings Program | 112 |
| Spending of Revenues pursuant to subsection 5.2(2) of the Department of Employment and Social Development Act | 38 |
| Canada Education Savings Program | 34 |
| Vote 5 — Grants and contributions | 6 |
| Vote 1 — Operating expenditures | (195) |
| Contributions to employee benefit plans | (23) |
| Sub-Total - Changes to authorities available for use | 73,490 |
| Total budgetary authorities available for use for the fiscal year ending March 31, 2021 | 138,344 |
Related to non-budgetary loans, there is a net decrease in authorities of $56.2million from the fiscal year ending March 31, 2020, mainly attributed to the growing repayment portfolio. The growth in repayment portfolio follows the trend of previous years increase in loans disbursed due to an increase in student population as predicted by the Office of the Chief Actuary. Note that the Canada Student Loans Program will not reach the predicted authorities for repayment in the fiscal year ending March 31, 2021, due to new COVID-19 measures on the Six Month Moratorium on CSLP payments.
As shown in Table4, total authorities related to transfer payments have increased by $73,661 million compared to the second quarter of the fiscal year ending March 31, 2020 mainly due to COVID-19 measures undertaken to provide relief to the public. There is also an increase of $167million to professional and special services due to the delivery of those measures.
The variance in total authorities for Other subsidies and payments (standard object 12) and for Amounts recoverable from Crown agencies and other government departments regarding payments of injury compensation benefits are related. The reason for these variances is mainly attributable to the revenues of the Working Conditions and Workplace Relations program as a result of a change in presentation. Going forward, these revenues, which are related to Government Employees' Compensation act, are being presented under Other subsidies and payments and no longer under Amounts recoverable from Crown agencies and other government departments regarding payments of injury compensation benefits.
Variances to other operating expenditures (standard objects 01, 02, 03, 05, 06, 07 and 09) are the result of adjustments made to authorities available for use to align them with actual historical spending trends.
2.2 Significant changes to expenditures
Overall, the proportion of ESDC's total budgetary expenditures as of September 30, 2020 is approximately 58% of the authorities available for use expensed. The increased percentage compared to the usual 50% spending at this period of the fiscal year is mainly due to the increased spending of COVID-19 statutory authorities for use as of September 30, 2020.
Compared to the previous year, total budgetary expenditures as of the quarter ending September 30, 2020 have increased by $48,501 million (151.7%) from $31,966 million to $80,467 million (refer to Tables 3 and 4).
This large increase is almost all explained by the rise in statutory expenditures from $30,515million for the second quarter in the fiscal year ending March 31, 2020 to $78,693million for the same period in the fiscal year ending March 31, 2021, representing a $48,178million increase as of the end of the second quarter of the fiscal year ending March 31, 2021. The main reason for this rise is due to the COVID-19 related statutory benefit payments which are responsible for 46,311 million of the increase. Increases to other statutory payments such as OAS benefits, have also contributed to $1,624 million of this increase as at September 30, 2020. The main factor explaining these increases is the aging population, thus a greater number of seniors receiving benefits in addition to higher average amounts paid to beneficiaries.
Payments under the Canada Student Loans Program and Canada Apprentice Loans have increased by $316 million compared to the spending as of September 30, 2019. The variance is due to an increase in grants caused by the new temporary COVID-19 measure on the doubling of Canada student grants for loan year 2020-21. This increase is offset by a reduction in the Repayment Assistance Plan expenditures due to the six-month moratorium on CSLP payments between March 30th, 2020 and September 30th, 2020.
In addition, expenditures under Vote 5 — Grants and Contributions have increased by $235 million compared to the spending at the end of the same quarter in the fiscal year ending March 31, 2020. The increase is mainly attributable to the Workforce Development Agreements spending due to the timing of payment processed.
An increase of $88 million in Vote 1 operating expenditures is directly linked to an increase in funding that ESDC received, mainly for initiatives/measures in response to COVID-19.
Federal Worker`s compensation payments decreased by $29 million compared to the spending at the end of the same quarter in the fiscal year ending March 31, 2020. This variance is attributed to the timing of the recoveries. While the expenditures are similar than last fiscal year, some recoveries were delayed in 2019-20 as the Federal Workers Compensation Service was operating with limited resources. As a result, the recoveries were higher at this second quarter of 2020-21 compared to the same quarter in 2019-20.
The Canada Learning Bond (CLB) decreased by $26 million compared to the spending at the end of the same quarter in the fiscal year ending March 31, 2020. This significant decrease in CLB payments is, in part, owed to the diminishing impact of the maturing policy change that allows common law spouses to apply for the CLB (starting in June 2019, the implementation of the spousal functionality significantly increased CLB payments from June 2019 to September 2019. This effect is decreasing over time). The COVID-19 pandemic is the other factor that contributed to this decrease.
The decrease of $14 million under the new statutory authority for the delivery of services to the public on behalf of partners mainly relates to the reassignment of passport and biometric employees to critical services due to COVID-19 pandemic.
In addition, other smaller changes, equating $4 million, also contribute to the variance.
| Details | (in millions of dollars) |
|---|---|
| Total budgetary authorities used as of September 30, 2019 | 31,966 |
| Changes in authorities used | N/A |
| Payments related to Public Health Events of National Concern and income support | 46,311 |
| Old Age Security benefits | 1,624 |
| Canada Student Loans Program and Canada Apprentice Loans | 316 |
| Vote 5 — Grants and contributions | 235 |
| Vote 1 — Operating expenditures | 88 |
| Federal Worker's Compensation Payments | (29) |
| Canada Learning Bond | (26) |
| Spending of Revenues pursuant to subsection 5.2(2) of the Department of Employment and Social Development Act | (14) |
| Other | (4) |
| Sub-Total - Changes in authorities used | 48,501 |
| Total budgetary authorities used as of September 30, 2020 | 80,467 |
In Table3, there is a net increase in net loans disbursed primarily due to the implementation of new COVID-19 measure of the Six Month Moratorium on CSLP payments. The Six Month Moratorium on payments generates less revenue for the Canada Student Loans Program.
3. Risks and uncertainties
As the Department strives to ensure that Canadians receive high quality and efficient services, it must remain mindful of the changing environment in which it operates as well as the risks that may delay or prevent it from achieving its mission. Across the portfolio, the Department uses standard risk management practices, oversight committees, consultation, and training to anticipate and mitigate the probability and impact of negative events. The Department's top corporate risks and the efforts being taken to mitigate them are described in the Risks and Mitigation sub-section of the ESDC Departmental Plan for the fiscal year ending March 31, 2021. Risks which have a potential financial impact are explained below and a brief overview of progress to date to reduce them is provided.
In a department the size of ESDC, with its vast and varied programs and benefits, there is a risk that current funding is insufficient to meet the Department's transformation agenda intended to meet rising expectations for service delivery. The Department has also identified project management capabilities within its workforce as an area requiring improvement, without which could result in scheduling delays, cost overruns and ultimately reduce the likelihood of delivering on project benefits.
The Department is committed to strengthen project management and investment planning to direct resources to emerging priorities and deliver results.
Mitigation strategies implemented by the department for the fiscal year ending March 31, 2021:
- the investment portfolio risk management process has been enhanced to promote better resource management
- ESDC continues to advance the Project Management Competency Development program to enhance capabilities of its project management community
- a risk and benefits advisory service has been launched for all projects and programmes in the investment portfolio
Due to COVID-19, ESDC has taken on new priorities and work during this fiscal year, which has resulted in reprioritizing the Department's core work, and reallocating staff to the most critical and emerging business functions. As a result, ESDC business decisions will likely have much broader and significant financial impacts going forward, that are uncertain at this time. As the Department deals with new operational pressures that were not forecast at the beginning of the year, it may have additional financial risks to manage as the fiscal year progresses. However, strong financial management practices are in place to monitor and mitigate the impacts of these potential risks.
4. Significant changes in operations, personnel and program
The Department will continue to transform the delivery of its services to ensure they meet the evolving expectations of Canadians by:
- providing a world-class service experience with benefits and services delivered when needed
- delivering accurate and consistent service
- resolving issues at the first point of contact
- ensuring that services are accessible to all
- continuing to improve online availability and access to programs and services
5. Approval by senior officials
Original document was signed in Gatineau, Canada by:
- Mark Perlman, Chief Financial Officer, on November 23, 2020
- Graham Flack, Deputy Minister, on November 24, 2020
Statement of authorities
| Vote | (in thousands of dollars) | Fiscal Year 2020 to 2021: Total available for use for the year ending March 31, 20211 | Fiscal Year 2020 to 2021: Used during the quarter ended September 30, 2020 | Fiscal Year 2020 to 2021: Year to date used at quarter-end | Fiscal Year 2019 to 2020: Total available for use for the year ending March 31, 20201 | Fiscal Year 2019 to 2020: Used during the quarter ended September 30, 2019 | Fiscal Year 2019 to 2020: Year to date used at quarter-end |
|---|---|---|---|---|---|---|---|
| 1 | Operating expenditures | 647,608 | 257,908 | 446,914 | 844,362 | 191,797 | 358,708 |
| 5 | Grants and contributions | 2,929,448 | 356,677 | 1,326,716 | 2,923,207 | 443,022 | 1,092,534 |
| (S) | Contributions to employee benefit plans | 271,129 | 11,580 | 121,576 | 293,659 | 53,682 | 107,365 |
| (S) | Minister of Employment, Workforce Development and Labour—Salary and motor car allowance | N/A | N/A | N/A | 88 | 22 | 44 |
| (S) | Minister of Families, Children and Social Development – Salary and motor car allowance | 89 | 22 | 45 | 88 | 22 | 44 |
| (S) | Minister of Labour – Salary and motor car allowance | 89 | 30 | 45 | N/A | N/A | N/A |
| (S) | Minister of Employment, Workforce Development and Disability Inclusion – Salary and motor car allowance | 89 | 22 | 45 | N/A | N/A | N/A |
| (S) | Minister of State (Seniors) – Motor car allowance | 2 | 1 | 1 | 88 | 29 | 44 |
| (S) | Payments related to Public Health Events of National Concern and income support | 69,918,800 | 45,870,920 | 46,309,798 | N/A | N/A | N/A |
| (S) | Old Age Security Payments (Old Age Security Act) | 44,966,057 | 10,612,544 | 23,175,370 | 42,754,294 | 11,055,505 | 21,898,842 |
| (S) | Guaranteed Income Supplement Payments (Old Age Security Act) | 13,921,587 | 4,392,524 | 6,677,764 | 12,894,967 | 3,182,139 | 6,338,427 |
| (S) | Canada Student Grants to qualifying full and part-time students pursuant to the Canada Student Financial Assistance Act | 1,677,841 | 1,090,276 | 1,250,963 | 1,454,300 | 624,176 | 775,302 |
| (S) | Payments related to the direct financing arrangement under the Canada Student Financial Assistance Act | 980,566 | 17,229 | 24,550 | 931,034 | 111,755 | 180,997 |
| (S) | Canada Education Savings grant payments to Registered Education Savings Plan (RESP) trustees on behalf of RESP beneficiaries to encourage Canadians to save for post-secondary education for their children | 980,000 | 201,699 | 416,406 | 955,000 | 193,496 | 416,397 |
| (S) | Allowance Payments (Old Age Security Act) | 640,024 | 186,767 | 278,344 | 555,082 | 134,224 | 270,012 |
| (S) | Canada Disability Savings Grant payments to Registered Disability Savings Plan (RDSP) issuers on behalf of RDSP beneficiaries to encourage long-term financial security of eligible individuals with disabilities | 478,032 | 72,988 | 167,816 | 430,700 | 67,386 | 170,776 |
| (S) | Canada Disability Savings Bond payments to Registered Disability Savings Plan (RDSP) issuers on behalf of RDSP beneficiaries to encourage long-term financial security of eligible individuals with disabilities | 401,529 | 10,732 | 28,120 | 336,600 | 13,928 | 30,099 |
| (S) | Spending of Revenues pursuant to subsection 5.2(2) of the Department of Employment and Social Development Act | 233,375 | 33,564 | 53,406 | 194,537 | 37,107 | 68,144 |
| (S) | Canada Learning Bond payments to Registered Education Savings Plan (RESP) trustees on behalf of RESP beneficiaries to support access to post-secondary education for children from low-income families | 194,000 | 93,109 | 111,995 | 185,000 | 111,472 | 137,864 |
| (S) | Wage Earner Protection Program payments to eligible applicants owed wages and vacation pay, severance pay and termination pay from employers who are either bankrupt or in receivership as well as payments to trustees and receivers who will provide the necessary information to determine eligibility | 49,250 | 14,651 | 28,498 | 49,250 | 10,912 | 41,611 |
| (S) | Payments of compensation respecting government employees (Government Employees Compensation Act) and merchant seamen (Merchant Seamen Compensation Act) | 44,000 | 8,068 | 38,675 | 44,000 | 32,758 | 68,087 |
| (S) | The provision of funds for interest and other payments to lending institutions and liabilities under the Canada Student Financial Assistance Act | 6,087 | 568 | 1,204 | 4,028 | 1,829 | 3,099 |
| (S) | Payment related to direct financing arrangement under the Apprentice Loan Act | 2,995 | 581 | 715 | 3,144 | 1,447 | 1,586 |
| (S) | Spending pursuant to section 12(4) of the Canada Education Savings Act | 1,228 | N/A | N/A | 1,212 | 44 | 1,031 |
| (S) | Civil Service Insurance actuarial liability adjustments | 145 | N/A | N/A | 145 | N/A | N/A |
| (S) | Spending of proceeds from the disposal of surplus Crown assets | 180 | N/A | N/A | 100 | N/A | N/A |
| (S) | Universal Child Care Benefit (Universal Child Care Benefit Act) | 100 | 1,832 | 2,796 | 300 | 2,555 | 4,347 |
| (S) | Refunds of amounts credited to revenues in previous years | 1,379 | 1,370 | 1,379 | 852 | 842 | 852 |
| (S) | The provision of funds for liabilities including liabilities in the form of guaranteed loans under the Canada Student Loans Act | (1,968) | (152) | (136) | (2,402) | 48 | 76 |
| (S) | The provision of funds for interest payments to lending institutions under the Canada Student Loans Act | N/A | 21 | 49 | N/A | N/A | N/A |
| (S) | Payment pursuant to section 24(1) of the Financial Administration Act | N/A | 2,438 | 2,438 | N/A | N/A | N/A |
| (S) | One-time Payment to Persons with Disabilities | N/A | 1,687 | 1,687 | N/A | N/A | N/A |
| N/A | Sub-total—Statutory items | 134,766,605 | 62,625,071 | 78,693,549 | 61,086,066 | 15,635,378 | 30,515,046 |
| N/A | Total budgetary | 138,343,661 | 63,239,656 | 80,467,179 | 64,853,635 | 16,270,197 | 31,966,288 |
| Non-Budgetary | |||||||
| (S) | Loans disbursed under the Canada Student Financial Assistance Act | 993,135 | 1,465,680 | 1,465,680 | 1,031,822 | 1,363,235 | 1,023,591 |
| (S) | Loans disbursed under the Apprentice Loans Act | 24,358 | 2,063 | 2,063 | 41,887 | 3,969 | 10,455 |
| N/A | Total Non-Budgetary | 1,017,493 | 1,467,743 | 1,467,743 | 1,073,709 | 1,367,204 | 1,034,046 |
- 1 Includes only authorities available for use and granted by Parliament at quarter-end.
Departmental budgetary expenditures by standard object
| Expenditures (in thousands of dollars) | Fiscal year 2020 to 2021: Planned expenditures for the year ending March 31, 20211 | Fiscal year 2020 to 2021: Expended during the quarter ended September 30, 2020 | Fiscal year 2020 to 2021: Year to date used at quarter-end | Fiscal year 2019 to 2020: Planned expenditures for the year ending March 31, 20201 | Fiscal year 2019 to 2020: Expended during the quarter ended September 30, 2019 | Fiscal year 2019 to 2020: Year to date used at quarter-end |
|---|---|---|---|---|---|---|
| (01) Personnel | 2,306,076 | 565,666 | 1,189,408 | 2,305,977 | 537,877 | 1,063,530 |
| (02) Transportation and communications | 68,396 | 9,900 | 15,797 | 67,936 | 14,711 | 25,730 |
| (03) Information | 71,112 | 3,994 | 8,570 | 73,216 | 12,413 | 24,521 |
| (04) Professional and special services | 805,613 | 120,541 | 288,118 | 630,756 | 133,810 | 228,514 |
| (05) Rentals | 251,131 | 101,901 | 107,356 | 285,687 | 94,136 | 105,031 |
| (06) Repair and maintenance | 8,958 | 1,234 | 1,596 | 8,530 | 1,466 | 1,784 |
| (07) Utilities, materials and supplies | 6,849 | 1,596 | 2,484 | 9,986 | 1,256 | 2,055 |
| (09) Acquisition of machinery and equipment | 53,337 | 11,956 | 20,892 | 60,411 | 2,564 | 6,578 |
| (10) Transfer payments | 137,057,883 | 62,768,676 | 79,643,531 | 63,396,347 | 15,941,192 | 31,348,967 |
| (12) Other subsidies and payments | (116,523) | 82,998 | 94,943 | 8,472 | 4,920 | 7,990 |
| Total gross budgetary expenditures | 140,512,832 | 63,668,462 | 81,372,695 | 66,847,318 | 16,744,345 | 32,814,700 |
| LESS: Revenues netted against expenditures | ||||||
| Recoverable expenditures on behalf of the Employment Insurance Operating Account | (1,661,476) | (330,254) | (714,685) | (1,463,833) | (358,134) | (668,263) |
| Recoverable expenditures on behalf of the Canada Pension Plan | (506,795) | (98,552) | (190,831) | (404,265) | (108,441) | (173,105) |
| Amounts recoverable from Crown agencies and other government departments regarding payments of injury compensation benefits | N/A | N/A | N/A | (124,685) | (7,573) | (7,044) |
| Other amounts recoverable from provincial and territorial governments, other departments or other programs within a department | (900) | N/A | N/A | (900) | N/A | N/A |
| Total revenues netted against expenditures | (2,169,171) | (428,806) | (905,516) | (1,993,683) | (474,148) | (848,412) |
| Total net budgetary expenditures | 138,343,661 | 63,239,656 | 80,467,179 | 64,853,635 | 16,270,197 | 31,966,288 |
- 1. Includes only authorities available for use and granted by Parliament at quarter-end.
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