Public Services and Procurement Canada
Analysis of trends in spending and human resources: 2020 to 2021 Departmental Results Report

Actual expenditures

Departmental spending trend

Public Services and Procurement Canada’s planned and actual spending trend: Fiscal 2018 to 2019 until fiscal 2023 to 2024 (in millions of dollars)

Public Services and Procurement Canada's planned and actual spending trend: Fiscal 2017 to 2018 until fiscal 2022 to 2023 (in millions of dollars)—Text version

This bar graph illustrates the planned and actual spending trend for Public Services and Procurement Canada for 6 fiscal years between 2018 to 2019, and 2023 to 2024. Financial figures are presented in millions of dollars along the y-axis (vertical), starting at $0, ending at $4,500 million and increasing by $500 million. These are graphed against fiscal years 2018 to 2019 to 2023 to 2024 on the x-axis (horizontal).

There are 2 items identified for each fiscal year: statutory spending and voted spending.

In 2018 to 2019, actual spending was $119 million for statutory items and $3,760 million for voted items. The total is 3,879 million.

In 2019 to 2020, actual spending was $153 million for statutory items and $3,676 million for voted items. The total is $3,829 million.

In 2020 to 2021, planned spending is $439 million for statutory items and $4,008 million for voted items. The total is $4,447 million.

In 2021 to 2022, planned spending is $154 million for statutory items and $4,337 million for voted items. The total is $4,491 million.

In 2022 to 2023, planned spending is $141 million for statutory items and $4,227 million for voted items. The total is $4,368 million.

In 2023 to 2024, planned spending is $107 million for statutory items and $3,297 million for voted items. The total is $3,404 million.

The departmental spending trend graph presents trends in the department’s planned and actual spending over time. The data represents actual spending (2018 to 2019 up to 2020 to 2021) and planned spending (2021 to 2022 up to 2023 to 2024) broken down between statutory and voted expenditures.

Analysis of the variances in actual spending and planned spending is provided in the budgetary performance summary for core responsibilities and internal services section.

Budgetary performance summary for core responsibilities and internal services

Table 1: Core responsibilities and internal services: Actual spending and planned spending (5 fiscal years from 2018 to 2019, to 2022 to 2023) including 2020 to 2021 Main Estimates and total authorities available for use (in dollars)

Core responsibilities and internal services	2020 to 2021 Main Estimates	2020 to 2021 planned spending	2021 to 2022 planned spending	2022 to 2023 planned spending	2020 to 2021 total authorities available for use	2020 to 2021 actual spending (authorities used)	2019 to 2020 actual spending (authorities used)	2018 to 2019 actual spending (authorities used)
Purchase of goods and services	206,899,418	206,899,418	165,373,648	147,238,024	1,238,922,558	505,799,452	160,744,972	184,354,499
Payments and accounting	316,291,929	316,291,929	564,223,848	451,510,069	680,563,458	620,095,297	547,993,891	469,877,329
Property and infrastructure	3,068,409,083	3,068,409,083	3,244,445,160	3,298,786,358	3,307,334,352	2,755,014,069	2,626,433,017	2,829,166,463
Government-wide support	170,809,108	170,809,108	157,928,212	141,388,957	182,590,190	181,625,449	151,289,700	106,721,614
Procurement Ombudsman	4,138,544	4,138,544	4,211,647	4,214,453	4,465,822	4,091,748	3,987,055	4,398,757
Subtotaltable 1 note 1	3,766,548,082	3,766,548,082	4,136,182,515	4,043,137,861	5,413,876,380	4,066,626,015	3,490,448,635	3,594,518,662
Internal services	281,723,937	281,723,937	355,047,666	325,120,316	379,795,150	380,244,932	338,238,741	284,557,972
Totaltable 1 note 1	4,048,272,019	4,048,272,019	4,491,230,181	4,368,258,177	5,793,671,530	4,446,870,947	3,828,687,376	3,879,076,634
Table 1 Note Table 1 Note 1 Totals may not add up due to rounding. Return to table 1 note 1 referrer

As part of the present Departmental Results Report, Public Services and Procurement Canada (PSPC) is informing parliamentarians and Canadians of the budgetary performance achieved for 2020 to 2021. This performance is measured against the planned spending defined in PSPC’s 2020 to 2021 Departmental Plan.

The budgetary performance summary table above provides the following:

• Main Estimates and planned spending for 2020 to 2021 as reported in the 2020 to 2021 Departmental Plan
• planned spending for 2021 to 2022 and 2022 to 2023, as reported in the 2021 to 2022 Departmental Plan
• total authorities available for use in 2020 to 2021 which reflects the Main Estimates as well as the other authorities available for the year, including the supplementary estimates
• actual spending for 2018 to 2019, 2019 to 2020 and 2020 to 2021 as reported in the Public Accounts of Canada

The variances observed are explained as follows:

• the net increase of $398.6 million between the 2020 to 2021 actual spending and the 2020 to 2021 planned spending is mainly due to:
  • expenditures to provide supplies for the health system, support the Government of Canada's evolving response to the COVID-19 pandemic and provide the necessary funding for the Safe Restart Agreement
  • expenditures to support the stabilization of pay operations and eliminate the backlog of pay issues
  • investments in information technology infrastructure and licensing costs related to teleworking
  • partially offset by a reduction in federal infrastructure projects due to the COVID-19 pandemic and delays in tendering contracts and the procurement of materials
• The net increase of $567.8 million in the actual spending from 2018 to 2019 to 2020 to 2021, is primarily related to:
  • expenditures to provide supplies for the health system, support the Government of Canada’s evolving response to the COVID-19 pandemic and provide the necessary funding for the Safe Restart Agreement
  • enhanced measures to help stabilize the Phoenix pay system and increase pay service delivery capacity
  • investments in information technology infrastructure and licensing costs related to teleworking, as well as laptops evergreening and collaborative tools such as InfoWiki, Jabber and Sharepoint

Human resources

Human resources summary for core responsibilities and internal services

Table 2: Core responsibilities and internal services: Actual full-time equivalents (FTEs) for 2018 to 2019 and 2019 to 2020, planned versus actual FTEs for 2020 to 2021 and planned FTEs for 2021 to 2022 and 2022 to 2023

Core responsibilities and internal services	2018 to 2019 actual full-time equivalents	2019 to 2020 actual full-time equivalents	2020 to 2021 planned full-time equivalents	2020 to 2021 actual full-time equivalents	2021 to 2022 planned full-time equivalents	2022 to 2023 planned full-time equivalents
Purchase of goods and services	1,693.80	1,798.00	1,860.30	1,910.00	1,857.00	1,822.00
Payments and accounting	3,878.53	4,537.16	2,399.05	4,683.53	4,748.20	4,722.74
Property and infrastructure	3,999.01	4,145.84	4,423.02	4,226.01	4,521.29	4,566.15
Government-wide support	2,292.20	2,470.33	2,511.54	2,579.18	2,622.12	2,599.30
Procurement Ombudsman	24.91	24.86	20.89	29.34	21.17	21.17
Subtotal	11,888.45	12,976.19	11,214.90	13,428.06	13,769.78	13,731.36
Internal services	2,740.37	3,007.75	3,018.52	3,195.40	3,336.67	3,373.76
Total	14,628.82	15,983.94	14,233.42	16,623.46	17,106.45	17,105.12

Expenditures by vote

For information on PSPC’s organizational voted and statutory expenditures, consult the Public Accounts of Canada 2020 to 2021.

Government of Canada spending and activities

Information on the alignment of PSPC’s spending with the Government of Canada’s spending and activities is available in the Government of Canada InfoBase.

Financial statements and financial statements highlights

Financial statements

Public Services and Procurement Canada’s financial statements (unaudited) for the year ended March 31, 2021, are available on the department’s reports web page.

Financial statements highlights

Table 3: Condensed statement of operations (unaudited) for the year ended March 31, 2021 (in dollars)

Financial information	2020 to 2021 planned resultstable 3 note 1	2020 to 2021 actual results	2019 to 2020 actual results	Difference (2020 to 2021 actual results minus 2020 to 2021 planned results)	Difference (2020 to 2021 actual results minus 2019 to 2020 actual results)
Total expenses	6,480,526,501	6,859,358,034	6,464,106,816	378,831,533	395,251,218
Total revenues	3,225,377,747	3,004,455,006	3,087,851,724	(220,922,741)	(83,396,718)
Net cost of operations before government funding and transfers	3,255,148,754	3,854,903,028	3,376,255,092	599,754,274	478,647,936
Table 3 Note Table 3 Note 1 Further details of 2020 to 2021 Planned results are available in the Consolidated Future-Oriented Statement of Operations (unaudited). Return to table 3 note 1 referrer

Expenses

Actual over planned

The 2020 to 2021 expenses were $379 million higher than planned (planned: $6,480.5 million; actual: $6,859.4 million) mainly due to:

• expenditures to provide supplies for the health system, support the Government of Canada's evolving response to the COVID-19 pandemic and provide the necessary funding for the Safe Restart Agreement
• expenditures to support the stabilization of pay operations and eliminate the backlog of pay issues
• investments in information technology infrastructure and licensing costs related to teleworking
• partially offset by a reduction in federal infrastructure projects due to the COVID-19 pandemic as well as delays in tendering contracts and the procurement of materials

Actual year-over-year

The increase in expenses of $395 million (2020 to 2021: $6,859.4 million; 2019 to 2020: $6,464.1 million) is mainly attributable to:

• the procurement related to the COVID-19 pandemic, in line with the supplementary funding received to provide supplies for the health care system
• the ordering of influenza and varicella vaccines which has been higher than historical levels due to the effect of the pandemic

Revenues

Actual over planned

The 2020 to 2021 revenues were $221 million less than planned (planned: $3,225.4 million; actual: $3,004.5 million) mainly due to business volume being lower than anticipated with other government departments as a result of the COVID-19 pandemic.

Actual year-over-year

The decrease in revenues of $83 million (2020 to 2021: $3,004.5 million; 2019 to 2020: $3,087.9 million) is mainly attributable to a decrease in business volume with other government departments as a result of the COVID-19 pandemic.

Table 4: Condensed statement of financial position (unaudited) as of March 31, 2021 (in dollars)

Financial information	2020 to 2021	2019 to 2020	Difference (2020 to 2021 minus 2019 to 2020)
Total net liabilities	3,625,677,646	3,597,360,061	28,317,585
Total net financial assets	1,160,106,572	1,074,371,434	85,735,138
Departmental net debt	2,465,571,074	2,522,988,627	(57,417,553)
Total non-financial assets	9,072,995,932	8,502,504,095	570,491,837
Departmental net financial position	6,607,424,858	5,979,515,468	627,909,390

Net liabilities

The increase in total net liabilities of $28 million is mainly attributable to an increase in accounts payable and accrued liabilities due to an accrued liability related to the Energy Services Acquisition Program for the modernization of the district energy system in the National Capital Region; offset by a decrease in lease obligations for tangible capital assets as a result of payments made during the year.

Net financial assets

The increase in total net financial assets of $86 million is mainly attributable to an increase in due from the Consolidated Revenue Fund which is mostly the result of the increase in accounts payable and accrued liabilities as well as a decrease in accounts receivable from other government departments. The amount due from the Consolidated Revenue Fund (CRF) represents the net amount of cash that the department is able to withdraw from the CRF in order to discharge its liabilities without generating any additional charges against its authorities in the year of the withdrawal.

Non-financial assets

The increase in total non-financial assets of $570 million (assets with a physical substance that are used to deliver services and have a useful life extending beyond one accounting period, such as real property, equipment or machinery that have been purchased, built or leased) is mainly attributable to an increase in tangible capital assets for the rehabilitation of Centre Block.

This increase is offset by the amortization of tangible capital assets (physical assets held on a continuing basis).