Public Health Agency of Canada Quarterly Financial Report for the quarter ending September 30, 2024
Table of Contents
- 1. Introduction
- 2. Highlights of fiscal quarter results
- 3. Risks and uncertainty
- 4. Significant changes in relation to operations, personnel and programs
- 5. Approval by senior officials
- 6. Statement of Authorities (unaudited)
- 7. 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.

Figure 1 : Descriptive text
The graph above provides a comparison of the net budgetary authorities and expenditures as of September 30, 2024 and September 30, 2023 for the Agency's combined Vote 1, Vote 5, Vote 10 and Statutory Votes. As of September 30, 2024, PHAC had a total of $2,113.3 million in authorities available for spending compared to $5,285.2 million on September 30, 2023. PHAC's year-to-date expenditures as of September 30, 2024 were $735.9 million compared to $1,619.1 million on September 30, 2023.
2.1 Significant changes to authorities
Authorities available (in millions of dollars) | 2023-24 | 2024-25 | Variance |
---|---|---|---|
Vote 1 – Operating expenditures | 4,550 | 1,551 | -2,999 |
Vote 5 – Capital expenditures | 51 | 30 | -21 |
Vote 10 – Grants and contributions | 467 | 374 | -93 |
Statutory | 217 | 158 | -59 |
Total authorities | 5,285 | 2,113 | -3,172 |
The Agency's total authorities available for use decreased from $5.3 billion to $2.1 billion compared to the second quarter of 2023-24. This year-to-date net reduction of $3.2 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;
- $206.0 million from the Operating Budget Carry Forward;
- $109.1 million for the procurement of medical supplies and equipment, including personal protective equipment;
- $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;
- $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 mental health support related to COVID-19 including support for distress centers and post-traumatic stress disorder;
- $53.7 million for influenza vaccines;
- $22.0 million for the distress line investment to support the needs of those experiencing mental health crisis and distress;
- $13.5 million for the national dementia strategy;
- $12.9 million for the decrease in contributions to employee benefit plans;
- $10.0 million for the Pan-Canadian Vaccine Injury Support Program;
- $9.9 million for innovative research and procurement of testing technologies related to the COVID-19 pandemic; and
- $15.1 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;
- $215.0 million to establish an agile, resilient and adaptive workforce;
- $50.3 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;
- $11.5 million for the Indigenous Early Learning and Child Care Transformation Initiative (IELCC); and
- $10.0 million in statutory funding for rapid COVID-19 test kits.
2.2 Authorities used analysis
Year-to-date expenditures (in millions of dollars) | 2023-24 | 2024-25 | Variance |
---|---|---|---|
Vote 1 – Operating expenditures | 1,302 | 477 | -825 |
Vote 5 – Capital expenditures | 8 | 5 | -3 |
Vote 10 – Grants and contributions | 235 | 220 | -15 |
Statutory | 74 | 33 | -41 |
Total year-to-date expenditures | 1,619 | 736 | -883 |
*Totals may not add or may not agree with details provided elsewhere due to rounding. |
As of September 30, 2024, total net budgetary expenditures were $735.9 million, compared to $1,619.1 million on the same date in 2023-24, marking a reduction of $883.2 million. This variance is primarily driven by the following factors:
- Quarterly spending for utilities, materials and supplies in 2024-25 decreased by $359.6 million compared to same period in 2023-24, and by $809.2 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 for the procurement of medical supplies and equipment, including personal protective equipment and medical testing devices. These decreases are partially offset by an increase in procurement of influenza and mpox vaccines.
- Quarterly spending for information decreased by $20.2 million in 2024-25 compared to the same quarter in 2023-24 and by $7.5 million in year-to-date expenditures. These decreases are primarily due to the timing of payments related to the Shared Services Partnership Agreement with Heath Canada and partially offset by an increase for public information campaigns related to mental health.
- Quarterly spending for transfer payments decreased by $17.3 million in 2024-25 compared to the same quarter in 2023-24 and $15.2 million in year-to-date spending. These decreases are primarily related to reduced spending for the Mental Health of those most affected by COVID-19, the Distress Line Investment, the Pan-Canadian Vaccine Injury Support Program, the Sero-Surveillance Consortium, and the HIV and Hepatitis C Community Action Fund. These decreases are partially offset by increased spending for the 9-8-8: Suicide Crisis Helpline, the Aboriginal Head Start in Urban and Northern Communities program, the Healthy Canadians and Communities Fund, Preventing Gender-Based Violence: the Health Perspective, the Immunization Partnership Fund, and the Indigenous Early Learning and Child Care Transformation Initiative.
- Quarterly spending in Statutory expenditures decreased by $5.5 million in 2024-25 compared to the same quarter in 2023-24 and $40.5 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. This decrease is partially offset by an increase in contributions to the employee benefit plan and for spending related to the management of COVID-19 rapid testing devices.
- Quarterly spending for other subsidies and payments decreased by $3.2 million in 2024-25 compared to the same quarter in 2023-24 and $106.0 thousand in year-to-date expenditures. This quarterly decrease is mainly due to reduced spending for workplace maintenance and security costs.
- Quarterly spending for personnel increased by $6.3 million in 2024-25 compared to the same quarter in 2023-24 and $21.3 million in year-to-date expenditures. These increases are mainly attributed to higher wage costs resulting from new collective bargaining agreements.
- Quarterly spending for professional and special services increased by $4.3 million in 2024-25 compared to the same period in 2023-24 with the year-to-date expenditures decreasing by $23.8 million. The quarterly increase is mainly due to an increase in expenditures for digital transformation initiatives. The year-to-date decrease is primarily due to reduced spending for storage services for the National Emergency Strategic Stockpile services, the timing of payments related to the Shared Services Partnership Agreement with Health Canada and a decrease in spending related to IT systems.
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 ressources 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:
Martin Krumins,
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 September 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 September 30, 2023 | Year to date used at quarter-end | |
Vote 1 - Operating expenditures | 1,551,202 | 346,183 | 477,090 | 4,549,779 | 717,751 | 1,301,604 |
Vote 5 - Capital expenditures | 29,950 | 4,476 | 5,189 | 51,198 | 6,154 | 8,157 |
Vote 10 - Grants and contributions | 373,754 | 26,227 | 220,336 | 466,905 | 42,419 | 235,585 |
Statutory Authorities | ||||||
(S) Contributions to employee benefit plans - Program | 55,066 | 13,767 | 27,533 | 45,773 | 11,443 | 22,886 |
(S) Spending of amounts equivalent to proceeds from disposal of surplus moveable Crown assets | 3,952 | 0 | 0 | 4,078 | 2 | 2 |
(S) Spending of revenues pursuant to section 4.2 of the Department of Health Act | 13,413 | 2,483 | 2,483 | 13,413 | 2,444 | 2,444 |
(S) Payments for expenses in relation to COVID-19 tests | 10,021 | 2,906 | 3,289 | |||
(S) Payments in connection with Economic and Fiscal Update Implementation Act, 2021 | 75,901 | 0 | 0 | 154,024 | 10,731 | 48,464 |
Total authorities | 2,113,259 | 396,042 | 735,920 | 5,285,170 | 790,944 | 1,619,142 |
|
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 September 30, 2024 | Year to date used at quarter-end | Planned expenditures for the year ending March 31, 2024Footnote * | Expended during the quarter ended September 30, 2023 | Year to date used at quarter-end | |
Expenditures: | ||||||
Personnel | 476,039 | 131,691 | 227,024 | 410,274 | 122,363 | 205,736 |
Transportation and communications | 7,417 | 1,267 | 2,467 | 7,844 | 1,466 | 2,924 |
Information | 37,672 | 3,950 | 17,270 | 67,244 | 24,152 | 24,764 |
Professional and special services | 194,111 | 94,326 | 106,803 | 382,754 | 90,001 | 130,589 |
Rentals | 6,737 | 2,630 | 3,241 | 2,526 | 2,958 | 3,568 |
Purchased repair and maintenance | 10,194 | 2,276 | 3,258 | 2,528 | 1,711 | 2,307 |
Utilities, materials and supplies | 863,785 | 126,568 | 146,934 | 3,713,914 | 486,197 | 956,124 |
Acquisition of lands, buildings and works | 0 | 2 | 2 | 1,898 | 79 | 118 |
Acquisition of machinery and equipment | 44,413 | 4,794 | 6,625 | 71,202 | 3,439 | 6,784 |
Transfer payments | 471,315 | 26,227 | 220,336 | 620,929 | 53,148 | 284,048 |
Other subsidies and payments | 2,526 | 2,629 | 2,541 | 4,707 | 5,693 | 2,646 |
Total gross budgetary expenditures | 2,114,209 | 396,360 | 736,501 | 5,285,820 | 791,207 | 1,619,608 |
Less revenues netted against expenditures: | ||||||
Services of a Non-Regulatory Nature | 950 | 318 | 581 | 650 | 263 | 466 |
Total Revenues netted against expenditures | 950 | 318 | 581 | 650 | 263 | 466 |
Total net budgetary expenditures | 2,113,259 | 396,042 | 735,920 | 5,285,170 | 790,944 | 1,619,142 |
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