Public Health Agency of Canada Quarterly Financial Report for the quarter ending December 31, 2024

Introduction
- 1.1 Authority, mandate and program
- 1.2 Basic of presentation
Highlights of fiscal quarter results
- 2.1 Significant changes to authorities
- 2.2 Authorities used analysis
Risks and uncertainty
Significant changes in relation to operations, personnel and programs
Approval by senior officials
Statement of authorities (unaudited)
Agency budgetary expenditures by standard object (unaudited)

1. Introduction

This quarterly financial report has been prepared by management as required by section 65.1 of the Financial Administration Act, in the form and manner prescribed by the Directive on Accounting Standards, GC 4400 Departmental Quarterly Financial Report. This quarterly financial report should be read in conjunction with the Main Estimates and Supplementary Estimates. Please note that this quarterly financial report has not been subject to an external audit or review.

1.1 Authority, mandate and program

The Public Health Agency of Canada was created within the federal Health Portfolio in September 2004. The core mandate of the Agency is to deliver on the Government of Canada’s commitment to increase its focus on public health in order to help protect and improve the health and safety of all Canadians and to contribute to strengthening public health capacities across Canada.

The Agency has the responsibility to:

contribute to the prevention of disease and injury, and the promotion of health;
enhance the quality and quantity of surveillance data and expand the knowledge of disease and injury in Canada;
provide federal leadership and accountability in managing national public health events;
strengthen intergovernmental collaboration on public health and facilitate national approaches to public health policy and planning; and
serve as a central point for sharing Canada’s expertise with international partners and to translate international knowledge and approaches to inform and support Canada’s public health priorities and programs.

The Agency aims to achieve a strategic outcome of protecting Canadians and empowering them to improve their health by providing strategic policy advice and support to the Minister of Health on a range of Core Responsibilities, including:

Health Promotion and Chronic Disease Prevention;
Infectious Disease Prevention and Control; and
Health Security.

The Agency also delivers a number of grant and contribution programs related to these programs.

Further information on the mandate, roles, responsibilities and program of the Agency can be found in the 2024-25 Departmental Plan and the 2024-25 Main Estimates.

1.2 Basis of presentation

This quarterly report has been prepared using an expenditure basis of accounting. The accompanying Statement of Authorities (Section 6.0) includes the Agency’s spending authorities granted by Parliament, or received from Treasury Board Central Votes, and those used by the Agency consistent with the Main Estimates and Supplementary Estimates for the 2024-25 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.

2. Highlights of fiscal quarter results

The following graph provides a comparison of the Agency’s net budgetary authorities and expenditures.

**Comparison of budgetary authorities and expenditures as of December 31, 2024 and December 31, 2023**

Fiscal year	Available Authorities ($ millions)	Q3 Expenditures ($ millions)	Q2 Expenditures ($ millions)	Q1 Expenditures ($ millions)
2023-24	5,614.5	1,048.9	790.9	828.2
2024-25	2,194.5	331.7	396.0	339.9

2.1 Significant changes to authorities

Authorities available (in millions of dollars)	2023-24	2024-25^{Table 2.1 Footnote *}	Variance
Vote 1 – Operating expenditures	4,744	1,588	-3,156
Vote 5 – Capital expenditures	51	30	-21
Vote 10 – Grants and contributions	570	418	-152
Statutory	250	159	-91
Total authorities	5,615	2,194	-3,420
Table 2.1 Footnote * Totals may not add or may not agree with details provided elsewhere due to rounding. Table 2.1 Return to footnote * referrer

The Agency’s total authorities available for use decreased from $5.6 billion to $2.2 billion compared to the third quarter of 2023-24. This year-to-date net reduction of $3.4 billion is explained by decreases in funding for the following initiatives:

$2.4 billion for the procurement of COVID-19 vaccines and deployment operations;
$463.0 million for COVID-19 therapeutics;
$309.2 million to address the mpox outbreak in Canada;
$197.1 for the decrease in operating funds transferred from the previous fiscal year;
$78.1 million for payments to provinces and territories for the COVID-19 Proof of Vaccination Fund to provide consistent tracking of COVID-19 vaccination history;
$76.7 million for mental health support related to COVID-19 including support for distress centers and post-traumatic stress disorder;
$75.8 million for the procurement of medical supplies and equipment, including personal protective equipment;
$65.5 million for the Sero-Surveillance Consortium to provide research bodies with the required resources to gain a better understanding of COVID-19;
$53.7 million for influenza vaccines; and
$134.2 million for various other initiatives

The decreases are partially offset by increases in the following initiatives:

$364.3 million for pharmaceutical and other medicinal products;
$21.6 million for the Indigenous Early Learning and Child Care Transformation Initiative (IELCC);
$16.3 million for the 9-8-8: Suicide Crisis Helpline to provide Canadians with safe, high quality, equitable, accessible and evidence-based crisis support, 24/7/365; and
$29.0 million for various other initiatives

2.2 Authorities used analysis

Year-to-date expenditures (in millions of dollars)	2023-24^{Table 2.2 Footnote *}	2024-25	Variance
Vote 1 – Operating expenditures	2,252	667	-1,585
Vote 5 – Capital expenditures	13	8	-5
Vote 10 – Grants and contributions	301	264	-38
Statutory	101	129	27
Total year-to-date expenditures	2,668	1,068	-1,601
Table 2.2 Footnote * Totals may not add or may not agree with details provided elsewhere due to rounding. Table 2.2 Return to footnote * referrer

As of December 31, 2024, total net budgetary expenditures were $1,067.6 million, compared to $2,668.0 million on the same date in 2023-24, representing a decrease of $1,600.5 million. Expenditures during the third quarter of 2024-25 amounted to $331.7 million, compared to $1,048.9 million for 2023-24, representing a decrease of $717.3 million. These decreases are primarily driven by the following factors:

Quarterly spending for utilities, materials and supplies in 2024-25 decreased by $738.9 million compared to same period in 2023-24, and by $1,548.1 million in year-to-date expenditures. These decreases are primarily due to reduced spending in 2024-25 related to expenditures for COVID-19 vaccines and therapeutics, the procurement of mpox vaccines and influenza vaccines and for the procurement of medical supplies and equipment, including personal protective equipment.
Quarterly spending for professional and special services decreased by $12.8 million in 2024-25 compared to the same period in 2023-24 with the year-to-date expenditures decreasing by $36.6 million. These decreases are mainly due to the timing of payments related to the Shared Services Partnership Agreement, a decrease in spending for storage services for the National Emergency Strategic Stockpile, a decrease in spending related to IT systems, and shipping and storage costs related to COVID-19 vaccines.
Quarterly spending for transfer payments decreased by $22.3 million in 2024-25 compared to the same quarter in 2023-24 and by $37.5 million in year-to-date spending. These decreases are primarily due to decreased spending related to support for mental health of those most affected by COVID-19, the Distress Line Investment, the Sero-Surveillance Consortium, the HIV and Hepatitis C Community Action Fund, the Pan-Canadian Vaccine Injury Support Program (VISP), the Dementia Strategic Fund and the National Collaborating Centres for Public Health. These decreases were partially offset by increased spending for the 9-8-8: Suicide Crisis Helpline, the Aboriginal Head Start in Urban and Northern Communities (AHSUNC), Combatting Antibiotic-Resistance Bacteria (CARB-X), the Healthy Canadians and Communities Fund, and the Indigenous Early Learning and Child Care Transformation Initiative (IELCC).
Quarterly spending for personnel decreased by $3.5 million in 2024-25 compared to the same quarter in 2023-24 and increased by $17.7 million in year-to-date expenditures. The quarterly decrease is mainly attributed to a reduction in retroactive payments compared to previous year and is slightly offset with an increase due to an additional pay period in the quarter. The year-to-date increase is primarily due to higher wage costs resulting from new collective bargaining agreements.
Quarterly spending for information decreased by $2.2 million in 2024-25 compared to the same quarter in 2023-24 and by $9.7 million in year-to-date expenditures. These decreases are primarily due to timing differences for payments related to the Shared Services Partnership Agreement. These decreases were partially offset by increased spending related to the surveillance and risk assessment initiative to strengthen Canada's ability to detect and respond to public health events and emergencies through data and risk assessment and the mental health and 9-8-8: Suicide Crisis Helpline advertising campaigns.
Quarterly spending in Statutory expenditures increased by $67.8 million in 2024-25 compared to the same quarter in 2023-24 and $27.3 million in year-to-date expenditures. This variance is primarily related to payments made in 2023-24 to provinces and territories for the proof of vaccination fund pursuant to the Economic and Fiscal Update Implementation Act, 2021, the management of COVID-19 rapid testing devices as well as contributions to the employee benefit plan.

3. Risks and uncertainty

The dominant financial risks faced by the Agency relate to the nature of its mandate and the need to respond to public health events. While the Agency continues to transition from its expanded response activities, PHAC Renewal efforts are underway to support the stabilization of the Agency’s posture and to reset priorities across its core program areas. The 2022-25 Corporate Risk Profile (CRP) has been refreshed to better reflect these adjustments. This revision will reinforce the support of the Agency’s commitment to its mandate of promotion, prevention and preparation for the most pressing public health needs and priorities of Canadians.

4. Significant changes in relation to operations, personnel and programs

The Agency is undergoing changes in relation to operations, personnel and programs as it continues to play a vital role in helping protect and improve the health and safety of all Canadians. As the situation has evolved, the Agency continues to scale down initiatives and resources related to COVID-19 with the expiry of many temporary budgetary authorities related to the pandemic response. The Agency will continue to strategically assess and tailor its public health responses to best meet the needs of Canadians.

5. Approval by senior officials

Approved by:

Heather Jeffrey,
President
Public Health Agency of Canada
Ottawa, Canada
Date:

Rod Greenough,
Vice-President and Chief Financial Officer
Public Health Agency of Canada
Ottawa, Canada
Date:

6. Statement of authorities (unaudited)

Statement of authorities (unaudited)
(in thousands of dollars)	Total available for use for the year ending March 31, 2025^{Table 6 Footnote *}	Used during the quarter ended December 31, 2024	Year to date used at quarter-end	Total available for use for the year ending March 31, 2024^{Table 6 Footnote *}	Used during the quarter ended December 31, 2023	Year to date used at quarter-end
(in thousands of dollars)	Fiscal year 2024-25			Fiscal year 2023-24
Vote 1 - Operating expenditures	1,587,643	189,830	666,920	4,743,825	950,490	2,252,094
Vote 5 - Capital expenditures	29,717	3,030	8,219	51,382	5,108	13,265
Vote 10 - Grants and contributions	418,030	43,378	263,714	569,729	65,668	301,253
Statutory authorities
(S) Contributions to employee benefit plans - Program	55,680	13,767	41,300	77,937	11,444	34,330
(S) Spending of amounts equivalent to proceeds from disposal of surplus moveable Crown assets	4,091	0	0	4,237	6	8
(S) Spending of revenues pursuant to section 4.2 of the Department of Health Act	13,413	2,646	5,129	13,413	2,678	5,122
(S) Payments for expenses in relation to COVID-19 tests	10,021	3,102	6,391	0	-	0
(S) Payments in connection with Economic and Fiscal Update Implementation Act, 2021	75,901	75,901	75,901	154,024	13,508	61,972
Total authorities	2,194,496	331,654	1,067,574	5,614,547	1,048,902	2,668,044
Table 6 Footnote * Includes only authorities available for use and granted by Parliament at quarter end. Table 6 Return to footnote * referrer

7. Agency budgetary expenditures by standard object (unaudited)

Table 1: Agency budgetary expenditures by standard object (unaudited)
(in thousands of dollars)	Planned expenditures for the year ending March 31, 2025^{Table 7 Footnote *}	Expended during the quarter ended December 31, 2024	Year to date used at quarter-end	Planned expenditures for the year ending March 31, 2024^{Table 7 Footnote *}	Expended during the quarter ended December 31, 2023	Year to date used at quarter-end
(in thousands of dollars)	Fiscal year 2024-25			Fiscal year 2023-24
Expenditures:
Personnel	487,415	130,547	357,571	595,377	134,096	339,832
Transportation and communications	7,627	2,018	4,485	9,401	2,521	5,445
Information	55,209	4,199	21,469	70,255	6,377	31,141
Professional and special services	231,675	25,227	132,030	355,112	38,012	168,601
Rentals	6,738	1,575	4,816	3,731	1,375	4,943
Purchased repair and maintenance	12,533	2,659	5,917	3,777	2,156	4,463
Utilities, materials and supplies	844,350	43,877	190,811	3,737,747	782,815	1,738,939
Acquisition of lands, buildings and works	0	0	2	1,840	67	185
Acquisition of machinery and equipment	42,048	1,157	7,782	73,047	5,104	11,888
Transfer payments	505,325	119,280	339,616	760,358	79,177	363,225
Other subsidies and payments	2,526	1,322	3,863	4,707	-2,592	54
Total gross budgetary expenditures	2,195,446	331,861	1,068,362	5,615,352	1,049,108	2,668,716
Less revenues netted against expenditures:
Services of a Non-Regulatory Nature	950	207	788	805	206	672
Total Revenues netted against expenditures	950	207	788	805	206	672
Total net budgetary expenditures	2,194,496	331,654	1,067,574	5,614,547	1,048,902	2,668,044
Table 7 Footnote * Includes only authorities available for use and granted by Parliament at quarter end. Table 7 Return to footnote * referrer

Page details

2025-02-28

Language selection

Search