Public Health Agency of Canada Quarterly Financial Report for the quarter ending June 30, 2024

Table of Contents

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:

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:

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.

Figure 1. Comparison of budgetary authorities and expenditures as of June 30, 2024 and June 30, 2023
Figure 1. Comparison of budgetary authorities and expenditures as of June 30, 2024 and June 30, 2023
Figure 1 - Text description

The graph above provides a comparison of the net budgetary authorities and expenditures as of June 30, 2024 and June 30, 2023 for the Agency's combined Vote 1, Vote 5, Vote 10 and Statutory Votes. As of June 30, 2024, PHAC had a total of $1,958.4 million in authorities available for spending compared to $4,918.7 million on June 30, 2023. PHAC's year-to-date expenditures as of June 30, 2024 were $339.9 million compared to $828.2 million on June 30, 2023.

2.1 Significant changes to authorities

Authorities available (in millions of dollars) 2023-24 2024-25 Variance
Vote 1 – Operating expenditures 4,196 1,405 -2,791
Vote 5 – Capital expenditures 41 22 -20
Vote 10 – Grants and contributions 467 374 -93
Statutory 214 158 -56
Total authorities 4,919 1,958 -2,960
*Totals may not add or may not agree with details provided elsewhere due to rounding.

The Agency's total authorities available for use decreased from $4.9 billion to $2.0 billion compared to the first quarter of 2023-24. This year-to-date net reduction of $2.9 billion is explained by decreases in funding for the following initiatives:

The decreases are offset by increases in the following initiatives:

2.2 Authorities used analysis

Year-to-date expenditures (in millions of dollars) 2023-24 2024-25 Variance
Vote 1 – Operating expenditures 584 131 -453
Vote 5 – Capital expenditures 2 1 -1
Vote 10 – Grants and contributions 193 194 1
Statutory 49 14 -35
Total year-to-date expenditures 828 340 -488
*Totals may not add or may not agree with details provided elsewhere due to rounding.

Total net budgetary expenditures amounted to $339.9 million as of June 30, 2024, compared to $828.2 million in 2023-24, representing a decrease of $488.3 million. This variance is primarily due to the following events:

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 protection, prevention, and promotion 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

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

Stuart Parley,
Acting vice president and Chief Financial Officer
Public Health Agency of Canada
Ottawa, Canada
Date:

6. Statement of Authorities (unaudited)

(in thousands of dollars) Fiscal year 2024-25 Fiscal year 2023-24
Total available for use for the year ending March 31, 2025Footnote * Used during the quarter ended June 30, 2024 Year to date used at quarter-end Total available for use for the year ending March 31, 2024Footnote * Used during the quarter ended June 30, 2023 Year to date used at quarter-end
Vote 1 - Operating expenditures 1,404,694 130,907 130,907 4,196,336 583,853 583,853
Vote 5 - Capital expenditures 21,580 713 713 41,347 2,003 2,003
Vote 10 - Grants and contributions 373,754 194,109 194,109 466,905 193,166 193,166
Statutory Authorities
(S) Contributions to employee benefit plans - Program 55,066 13,766 13,766 45,773 11,443 11,443
(S) Spending of amounts equivalent to proceeds from disposal of surplus moveable Crown assets 3,936 0 0 878 0 0
(S) Spending of revenues pursuant to section 4.2 of the Department of Health Act 13,413 0 0 13,413 0 0
(S) Payments for expenses in relation to COVID-19 tests 10,021 383 383 0 0 0
(S) Payments in connection with Economic and Fiscal Update Implementation Act, 2021 75,901 0 0 154,024 37,733 37,733
Total authorities 1,958,365 339,878 339,878 4,918,676 828,198 828,198
Footnote *

Includes only authorities available for use and granted by Parliament at quarter end.

Return to footnote * referrer

7. Agency budgetary expenditures by Standard Object (unaudited)

(in thousands of dollars) Fiscal year 2024-25 Fiscal year 2023-24
Planned expenditures for the year ending March 31, 2025Footnote * Expended during the quarter ended June 30, 2024 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2024Footnote * Expended during the quarter ended June 30, 2023 Year to date used at quarter-end
Expenditures:
Personnel 462,225 95,333 95,333 355,039 83,373 83,373
Transportation and communications 7,417 1,200 1,200 7,844 1,458 1,458
Information 24,939 13,320 13,320 19,531 612 612
Professional and special services 170,451 12,477 12,477 244,030 40,588 40,588
Rentals 6,737 611 611 2,526 610 610
Purchased repair and maintenance 10,126 982 982 2,528 596 596
Utilities, materials and supplies 791,419 20,366 20,366 3,608,933 469,927 469,927
Acquisition of lands, buildings and works 0 0 0 0 39 39
Acquisition of machinery and equipment 30,670 1,831 1,831 56,409 3,345 3,345
Transfer payments 449,655 194,109 194,109 620,929 230,900 230,900
Other subsidies and payments 5,676 -88 -88 1,557 -3,047 -3,047
Total gross budgetary expenditures 1,959,315 340,141 340,141 4,919,326 828,401 828,401
Less revenues netted against expenditures:
Services of a Non-Regulatory Nature 950 263 263 650 203 203
Total Revenues netted against expenditures 950 263 263 650 203 203
Total net budgetary expenditures 1,958,365 339,878 339,878 4,918,676 828,198 828,198
Footnote *

Includes only authorities available for use and granted by Parliament at quarter end.

Return to footnote * referrer

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