Complete text - 2013–14 Departmental Performance Report - Treasury Board of Canada Secretariat

ISSN: 1490-1498
Catalogue No. BT1-22/2014E-PDF

© Her Majesty the Queen in Right of Canada,
represented by the President of the Treasury Board, 2014

Table of Contents

Foreword

Departmental Performance Reports are part of the Estimates family of documents. Estimates documents support appropriation acts, which specify the amounts and broad purposes for which funds can be spent by the government. The Estimates document family has three parts.

Part I (Government Expenditure Plan) provides an overview of federal spending.

Part II (Main Estimates) lists the financial resources required by individual departments, agencies and Crown corporations for the upcoming fiscal year.

Part III (Departmental Expenditure Plans) consists of two documents. Reports on Plans and Priorities (RPPs) are expenditure plans for each appropriated department and agency (excluding Crown corporations). They describe departmental priorities, Strategic Outcomes, programs, expected results and associated resource requirements, covering a three-year period beginning with the year indicated in the title of the report. Departmental Performance Reports (DPRs) are individual department and agency accounts of actual performance, for the most recently completed fiscal year, against the plans, priorities and expected results set out in their respective RPPs. DPRs inform parliamentarians and Canadians of the results achieved by government organizations for Canadians.

Additionally, Supplementary Estimates documents present information on spending requirements that were either not sufficiently developed in time for inclusion in the Main Estimates or were subsequently refined to account for developments in particular programs and services.

The financial information in DPRs is drawn directly from authorities presented in the Main Estimates and the planned spending information in RPPs. The financial information in DPRs is also consistent with information in the Public Accounts of Canada. The Public Accounts of Canada include the Government of Canada Consolidated Statement of Financial Position, the Consolidated Statement of Operations and Accumulated Deficit, the Consolidated Statement of Change in Net Debt, and the Consolidated Statement of Cash Flow, as well as details of financial operations segregated by ministerial portfolio for a given fiscal year. For the DPR, two types of financial information are drawn from the Public Accounts of Canada: authorities available for use by an appropriated organization for the fiscal year, and authorities used for that same fiscal year. The latter corresponds to actual spending as presented in the DPR.

The Treasury Board Policy on Management, Resources and Results Structures further strengthens the alignment of the performance information presented in DPRs, other Estimates documents and the Public Accounts of Canada. The policy establishes the Program Alignment Architecture (PAA) of appropriated organizations as the structure against which financial and non-financial performance information is provided for Estimates and parliamentary reporting. The same reporting structure applies irrespective of whether the organization is reporting in the Main Estimates, the RPP, the DPR or the Public Accounts of Canada.

A number of changes have been made to DPRs for 2013−14 to better support decisions on appropriations. Where applicable, DPRs now provide financial, human resources and performance information in Section II at the lowest level of the organization’s PAA.

In addition, the DPR’s format and terminology have been revised to provide greater clarity, consistency and a strengthened emphasis on Estimates and Public Accounts information. As well, departmental reporting on the Federal Sustainable Development Strategy has been consolidated into a new supplementary information table posted on departmental websites. This new table brings together all of the components of the Departmental Sustainable Development Strategy formerly presented in DPRs and on departmental websites, including reporting on the Greening of Government Operations and Strategic Environmental Assessments. Section III of the report provides a link to the new table on the organization’s website. Finally, definitions of terminology are now provided in an appendix.

President’s Message

The Honourable Tony Clement

The Honourable
Tony Clement

I am pleased to present the 2013–14 Departmental Performance Report for the Treasury Board of Canada Secretariat.

In 2013–14, the Secretariat made huge strides in advancing the Government of Canada’s efforts to improve the way it interacts with those it serves, strengthen financial and expenditure management, and modernize human resources management.

We continued to change how we connect with Canadians by increasingly making government data accessible and free through our open government initiative. More than 200,000 datasets are now available online at data.gc.ca. Our first national appathon in March 2014 challenged participants to create apps using federal government datasets, demonstrating its enormous potential to promote entrepreneurship, job creation, innovation and economic growth.

We also made it easier for Canadians to file Access to Information requests by offering online application forms for many federal departments and agencies, ensuring government information is open, transparent and accessible to Canadians.

The Treasury Board streamlined electronic services by consolidating the federal government’s web presence from 1,500 different websites to one user-friendly site—Canada.ca. Ranked as the most user-friendly web portal among G8 countries, the site will lead to an integration of departmental services, thus saving Canadians time and effort.

In addition, the Secretariat improved the way the government interacts with business by implementing the Red Tape Reduction Action Plan, which targets irritants that burden Canadian business with unnecessary costs and delays. The One-for-One Rule ensures every new regulation that imposes an administrative burden on business must be offset by the removal of an existing regulation. As of March 31, 2014, the rule has saved Canadian businesses almost $21 million. The One-for-One Rule has been so successful that, in January, I introduced legislation to enshrine it as a permanent feature.

To strengthen financial and expenditure management, we made more rigorous decisions on new and existing spending, and on the renewal of funding set to expire. We established a new Costing Centre of Expertise within the Secretariat to improve our capacity to challenge costing of new programs and services. Similarly, the adoption of new technologies ensures Canadians receive value for their tax dollars by simplifying, standardizing and consolidating administrative functions and operations across the Government.

The Secretariat also led a government-wide effort to modernize our human resources management. Historic barriers to collective bargaining and essential services determination were removed following the adoption of legislation in December. We also reached an agreement on the Public Service Health Care Plan to implement the 50:50 retiree cost-sharing of contributions, resulting in over $6 billion in savings while improving benefits for all plan members.

On April 1, 2014, we moved to implement the Directive on Performance Management, which includes talent management measures and recognition of employee achievements. As well, we have proposed a short-term disability plan as part of our commitment to provide employees with timely access to the type of case management, rehabilitation and return-to-work services they need.

Through these and numerous other measures, the Secretariat is working to modernize government operations so Canadians continue to benefit from effective and efficient programs and services delivered by a high-performing and affordable public service.

I invite you to read the 2013–14 Departmental Performance Report to see how the Secretariat is contributing to the Government of Canada’s agenda to transform and modernize the way we serve Canadians.

 

The Honourable Tony Clement
President of the Treasury Board

Section I: Organizational Expenditure Overview

Organizational Profile

Appropriate Minister: The Honourable Tony Clement, President of the Treasury Board

Institutional Head: Yaprak Baltacioğlu, Secretary of the Treasury Board

Ministerial Portfolio: The Treasury Board of Canada Secretariat and the Canada School of Public Service. Operating at arm’s length and reporting to Parliament through the President of the Treasury Board are the Public Sector Pension Investment Board, the Office of the Commissioner of Lobbying of Canada and the Office of the Public Sector Integrity Commissioner of Canada.

Enabling Instruments:

Year of Commencement: 1966

Organizational Context

Treasury Board Roles

The Treasury Board is a Cabinet committee of ministers established in 1867. It oversees the government’s financial and human resources and administrative responsibilities, and establishes policies that govern each of these areas. In addition, the Prime Minister has designated the Treasury Board to act as the committee of the Queen’s Privy Council to consider and approve regulations and most orders-in-council. The Treasury Board, as the management board for the government, has three principal roles:

  • It acts as the government’s Management Office by promoting improved performance. It also approves policies to support the prudent and effective management of the government’s assets and financial, information and technology resources.
  • It acts as the government’s Budget Office by examining and approving the proposed spending plans of government departments and by reviewing the development of approved programs.
  • It acts as the human resources office and the employer or People Management Office by managing compensation and labour relations for the core public administration. It also sets foundational values for the public sector and people management policies for the core public administration (including determining the terms and conditions of employment) to ensure coherence and consistency, where needed.

Raison d’être

The Treasury Board of Canada Secretariat (Secretariat) is the administrative arm of the Treasury Board, and the President of the Treasury Board is the Minister responsible for the Secretariat. This organization supports the Treasury Board by making recommendations and providing advice on program spending, regulations and management policies and directives, while respecting the primary responsibility of deputy heads in managing their organizations, and their roles as accounting officers before Parliament. In this way, the Secretariat strengthens the way government is managed and helps to ensure value for money in government spending and results for Canadians.

Responsibilities

The Secretariat supports the Treasury Board in each of its roles (see text box “Treasury Board Roles”). Within the Secretariat, the Comptroller General of Canada provides government-wide leadership, direction, oversight and capacity building for financial management, internal audit and the management of assets and acquired services. The Chief Human Resources Officer provides government-wide leadership on people management through policies, programs and strategic engagements and by centrally managing labour relations, compensation, pensions and benefits and contributing to the management of executives. The Chief Information Officer provides government-wide leadership, direction, oversight and capacity building for information management, information technology, government security (including identity management) and access to information, privacy, and internal and external service delivery.

The Treasury Board Portfolio consists of the Secretariat and the Canada School of Public Service. The Public Sector Pension Investment Board, the Office of the Commissioner of Lobbying of Canada and the Office of the Public Sector Integrity Commissioner of Canada are arm’s-length organizations that report to Parliament through the President of the Treasury Board.

When working with federal departments, agencies and Crown corporations, the Secretariat plays three central agency roles:

  • A leadership role in driving and modelling excellence in public sector management and in identifying and launching government-wide horizontal initiatives that target administrative efficiencies;
  • A challenge and oversight role that includes reporting on the government’s management and budgetary performance and developing government-wide management policies and standards; and
  • A community enabling role to help organizations improve management performance.

Strategic Outcome and Program Alignment Architecture

In 2013–14, the Secretariat’s Program Alignment Architecture (PAA) included six programs that contributed to the achievement of its Strategic Outcome, “Government is well managed and accountable, and resources are allocated to achieve results.” Detailed information about the Secretariat’s Strategic Outcome and about each program can be found in Section II: Analysis of Programs by Strategic Outcome.

Strategic Outcome: Government is well managed and accountable, and resources are allocated to achieve results

Organizational Priorities

In its 2013–14 Report on Plans and Priorities, the Secretariat established four organizational priorities that contribute to its Strategic Outcome.

  • Priority 1: Strengthen government financial and expenditure management to support value for money, including ongoing cost-containment and increased operational efficiency;
  • Priority 2: Continue to support departments in improving their people management practices, to ensure comprehensive management of compensation and to improve government-wide human resources systems and service delivery;
  • Priority 3: Provide leadership in the strategic use of information technology (IT) to enable more efficient and effective delivery of government programs and services; and
  • Priority 4: Renew the Secretariat’s workplace to enhance internal efficiency and effectiveness.

The results achieved under each priority are summarized below. Further information on results can be found in the Performance Analysis and Lessons Learned section of each of the Secretariat’s programs in Section II: Analysis of Programs by Strategic Outcome.

Priority 1: Strengthen government financial and expenditure management to support value for money, including ongoing cost-containment and increased operational efficiency
Type1 Programs
Ongoing

Expenditure Management

Financial Management

Summary of Progress

In 2013–14, the Secretariat:

  • Enhanced the effectiveness of its challenge function (e.g., the Costing Centre of Expertise) and improved the accessibility and use of expenditure information for reporting and decision making;
  • Standardized government-wide financial management systems to increase efficiencies;
  • Reviewed government procurement policies with an emphasis on improved planning; and
  • Reduced regulatory red tape and supported business competitiveness by implementing the Red Tape Reduction Action Plan.


Priority 2: Continue to support departments in improving their people management practices, to ensure comprehensive management of compensation and to improve the government-wide human resources systems and service delivery
Type Programs
Ongoing

People Management

Expenditure Management

Summary of Progress

In 2013–14, the Secretariat:

  • Advanced a sustainable and holistic approach to public service compensation that reflects modern employment conditions;
  • Strengthened strategic workforce management by introducing the Directive on Performance Management and increased support for managers to recognize employee excellence; and
  • Modernized the delivery of government-wide human resources services, focusing on common business processes, data structures and system configurations.


Priority 3: Provide leadership in the strategic use of information technology (IT) to enable more efficient and effective delivery of government programs and services
Type Programs
Ongoing

People Management

Expenditure Management

Summary of Progress

In 2013–14, the Secretariat:

  • Supported more efficient and effective multi-channel service delivery by modernizing the government’s online presence, making greater use of e-services and implementing better cyber authentication;
  • Continued to implement the Open Government initiative (e.g., open data), including commitments in Canada’s Action Plan on Open Government; and
  • Standardized, consolidated and re-engineered back office systems to reduce costs, focusing on common IT applications and end-user devices.


Priority 4: Renew the Secretariat’s workplace to enhance internal efficiency and effectiveness
Type Programs
Ongoing Internal Services
Summary of Progress

In 2013–14, the Secretariat:

  • Reviewed and redesigned its business procedures and upgraded its technology to meet the needs of a mobile and connected workforce;
  • Optimized and leveraged existing data and information; and
  • Piloted new approaches for organizing its work environment to foster innovation and collaboration, and reduce office space.

Risk Analysis

The Secretariat actively monitors its operating environment to identify and manage risks that could affect progress toward strategic outcome and organizational priorities. Key risks are captured in the Secretariat’s Corporate Risk Profile (CRP), which is updated annually.

Risk management is integrated into all aspects of internal operations and is a fundamental element of the Secretariat’s integrated business planning process to support effective decision making, resource allocation and the achievement of results.

Key Risks
Risk Risk Response Strategy Link to Program Alignment Architecture
1. Challenges in standardizing and consolidating government-wide systems and processes that are needed to achieve more efficient government administration and greater productivity in the public service. Developed and completed multiple planned policy instruments, including guidance, standards and directives, in the areas of information technology (IT), information management (IM) and people management.

1.1 Management Frameworks

1.2 People Management

2. Inability to effectively adapt to unpredictable changes in the fiscal environment. Continued to work with departments to proactively identify potential issues and challenges. Assessed departmental practices through the Management Accountability Framework (MAF) to ensure compliance, and provided advice as required. 1.4 Financial Management
3. Challenges in aligning the Secretariat’s tools and processes to provide the appropriate level of oversight without creating barriers to innovation, productivity and efficiency in government. Made significant changes to processes such as the MAF to reduce the burden on departments. Worked toward achieving the One-for-One Rule targets to reduce regulatory burden. 1.1 Management Frameworks
4. Challenges in transforming the Secretariat’s administrative and business processes. Established clear priorities and allocated resources to planning and governance initiatives, including communications. 1.6 Internal Services
5. Security of the Secretariat’s data and information. Focused on the integrity of the Secretariat’s IT systems, including through employee awareness and training activities, and strengthened IM systems. 1.6 Internal Services

In 2013–14, the Secretariat identified, assessed, and monitored risks and factors that create uncertainty. The CRP identified five key risks in two broad categories.

Central Agency Risks (risks 1–3)

The Secretariat, as the administrative arm of the Treasury Board, oversees expenditures, budgets, and management policies and initiatives. It is the driver of excellence and accountability within the public service. Risks in this category were driven by external factors such as the increased complexity of whole-of-government systems, the current environment of fiscal restraint and the unintended consequences of change.

The Secretariat’s response to these risks included measures to bolster the Treasury Board policy regime to support IM and IT modernization. The Secretariat also enhanced oversight of IT investment planning and established a government-wide framework to improve the management of IT applications while eliminating redundant applications. Central agency risks were successfully managed by setting clear expectations for departments; reducing unnecessary administrative requirements; strengthening the capacity of functional communities; and improving governance mechanisms related to people management.

Departmental Risks (risks 4–5)

Risks in the second category relate to the internal management and administration of the Secretariat and were driven by its capacity to implement change. Risk factors identified in this category included the need to have the right tools and processes to enable transformation and permit the Secretariat to respond rapidly to emerging issues while ensuring the integrity of data and information systems.

Departmental risks were managed by focusing on information and data as strategic assets for enabling efficiencies and higher productivity. Specifically, to combat cyber threats the Secretariat responded by ensuring the integrity of its IT security systems, strengthening its IM practices and reinforcing public sector values and ethics.

Overall, the Secretariat’s ongoing improvement in the area of risk management can be attributed to its strategies for managing the two broad categories of risks, described above, as well as to its effective monitoring activities.

Actual Expenditures


2013–14 Budgetary Financial Resources (dollars)
Main Estimates Planned Spending Total Authorities Available for Use Actual Spending (authorities used) Difference (actual minus planned)
5,662,899,768 5,662,899,768 4,399,919,524 2,892,520,949 -2,770,378,819


2013–14 Human Resources (Full-Time Equivalents [FTEs])
Planned Actual Difference (actual minus planned)
1,847 1,834 -13


Budgetary Performance Summary for Strategic Outcome and Programs (dollars)
Strategic Outcome, Programs and Internal Services 2013–14
Main Estimates
2013–14
Planned Spending
2014–15
Planned Spending
2015–16
Planned Spending
2013–14 Total Authorities Available for Use 2013–14
Actual Spending (authorities used)
2012–13
Actual Spending (authorities used)
2011–12
Actual Spending (authorities used)

Notes:

The figures for actual spending in 2011–12 have been restated due to program realignment, as identified in the 2013–14 Report on Plans and Priorities.

Any minor numerical differences are due to rounding.

Strategic Outcome: Government is well managed and accountable, and resources are allocated to achieve results
Management Frameworks 53,841,513 53,841,513 51,725,463 51,404,826 58,648,770 57,875,343 58,544,372 72,944,230
People Management 51,859,283 51,859,283 64,550,201 64,786,456 58,581,776 57,834,089 60,974,838 65,443,623
Expenditure Management 32,866,405 32,866,405 31,791,958 31,791,872 36,724,338 35,573,464 31,046,559 50,893,368
Financial Management 32,613,027 32,613,027 32,235,681 32,235,681 32,869,903 31,291,934 30,866,718 28,829,749
Government-Wide Funds and Public Service Employer Payments 5,420,474,397 5,420,474,397 7,106,195,208 6,646,263,604 4,124,513,261 2,629,221,633 2,500,372,808 2,192,868,962
Subtotal 5,591,654,625 5,591,654,625 7,286,498,511 6,826,482,439 4,311,338,048 2,811,796,463 2,681,805,295 2,410,979,931
Internal Services Subtotal 71,245,143 71,245,143 78,425,603 57,988,583 88,581,476 80,724,486 80,220,719 93,528,245
Total 5,662,899,768 5,662,899,768 7,364,924,114 6,884,471,022 4,399,919,524 2,892,520,949 2,762,026,013 2,504,508,177

The above table provides the Main Estimates, the planned spending, the total authorities available for use, and the actual spending (authorities used) for 2013–14. These amounts are discussed by program in Section II: Analysis of Programs by Strategic Outcome. For comparison purposes, the planned spending is provided for two future years, and the actual spending (authorities used) for two prior years.

Approximately 60 per cent of the planned spending for Government-Wide Funds and Public Service Employer Payments is transferred to, and spent by, other departments and agencies for items such as operating and capital budget carry-forward, severance, parental benefits, and requirements. The Secretariat’s total authorities available for use are reduced accordingly. The most significant difference between planned and actual spending (on average $3 billion per year) relates to the amounts distributed from the corresponding Votes to other organizations; expenditures appear in the operating Votes of these organizations. The balance of funding in this program is for public service employer payments.

Overall, planned spending increased by $1.7 billion from 2013–14 to 2014–15 primarily due to an increase in central Votes (paylist expenditures and operating budget carry-forward) of $1.3 billion and to a statutory item for an actuarial adjustment made in virtue of the Public Service Superannuation Act of $443 million.

Planned spending decreased by $480 million from 2014–15 to 2015–16, mainly due to a reduction of $450 million in paylist expenditures related to severance payments. Following the ratification of 25 new collective agreements between 2010 and 2013, more than 175,000 represented, excluded and unrepresented employees in the core public administration accepted the elimination of severance benefits for voluntary separation. Eliminating these benefits has brought public service compensation more in line with the private sector.

Overall, actual spending increased by $257.5 million from 2011–12 to 2012–13. Actual spending related to public service employer payments increased by $307.5 million, largely as a result of the statutory item noted above, offset by a decrease due to the one-time payment for long-term disability benefits provided under the Service Income Security Insurance Plan. Actual spending for the Secretariat’s operations decreased by $50 million largely as a result of one-time expenditures related to professional service costs; payouts to employees resulting from the revision of specific collective agreements; reductions related to Economic Action Plan 2012 cost-containment measures; project delays; and the deferral of staffing plans.

The increase in actual spending of $130.5 million from 2012–13 to 2013–14 was largely as a result of an increase in disability and health care expenditures and a decrease in revenues from revolving funds and special accounts, related to public service employer payments.

Alignment of Spending With the Whole-of-Government Framework

Alignment of 2013-14 Actual Spending With the Whole-of-Government Framework (dollars
Strategic Outcome Program Spending Area Government-Wide Outcome 2013-14 Actual Spending
Government is well managed and accountable, and resources are allocated to achieve results. 1.1 Management Frameworks Government Affairs Well-managed and efficient government operations 57,875,343
1.2 People Management Government Affairs Well-managed and efficient government operations 57,834,089
1.3 Expenditure Management Government Affairs Well-managed and efficient government operations 35,573,464
1.4 Financial Management Government Affairs Well-managed and efficient government operations 31,291,934
1.5 Government-Wide Funds and Public Service Employer Payments Government Affairs Well-managed and efficient government operations 2,629,221,633


Total Spending by Spending Area (dollars)
Spending Area Total Planned Spending Total Actual Spending

Note:

The figures above do not include Internal Services.

Economic Affairs N/A N/A
Social Affairs N/A N/A
International Affairs N/A N/A
Government Affairs 5,591,654,625 2,811,796,463

Departmental Spending Trend

Figure 1. Treasury Board of Canada Secretariat 2013–14 Actual Spending ($ millions)
2013–14 Actual Spending. Text version below:
Figure 1. Treasury Board of Canada Secretariat 2013–14 Actual Spending ($ millions) - Text version

This graphic is a pie chart that illustrates the actual spending breakdown of $2.89 billion for the Secretariat in 2013-14. The pie chart is broken down into two spending areas as follows: 9 per cent ($263 million) of total spending is attributed to the Secretariat’s operations, and 91 per cent ($2,629 million) of total spending is attributed to centrally managed funds.

Any minor differences are due to rounding.

The Secretariat spent a total of $2.89 billion toward achieving its strategic outcome. Approximately 9 per cent of total spending was directly related to expenditures for its operations. The remainder related to public service employer payments that the Secretariat manages for the core public administration in its role as the People Management Office.

Figure 2. Treasury Board of Canada Secretariat Public Service Employer Payments and Various Statutory Items 2013–14 Actual Spending ($ millions)
Public Service Employer Payments and Various Statutory Items 2013–14 Actual Spending. Text version below:
Figure 2. Treasury Board of Canada Secretariat Public Service Employer Payments and Various Statutory Items 2013–14 Actual Spending ($ millions) - Text version

This graphic is a pie chart that illustrates the actual spending breakdown of $2.6 billion under public service employer payments in 2013-14. The pie chart is divided into six spending areas, broken down as follows: 24 per cent is attributed to provincial payroll taxes and health care premiums ($640 million); 30 per cent is attributed to the Public Service Health Care Plan ($799 million); 13 per cent is attributed to dental care plans ($342 million); 7 per cent is attributed to service income security ($174 million); 9 per cent is attributed to disability insurance, and other payments ($231 million); and the remaining 17 per cent is attributed to statutory payments ($443 million).

Any minor differences are due to rounding.

Total spending in 2013–14 for public service employer payments was $2.6 billion. This included payments under 16 public service benefit plans and associated expenditures, and statutory items. The latter include the Secretariat’s employer contributions made under the Public Service Superannuation Act, the Employment Insurance Act and other related acts.

Figure 3. Departmental Operations Spending Trend Graph (dollars)
Departmental Operations Spending Trend. Text version below:
Figure 3. Departmental Operations Spending Trend Graph (dollars) - Text version

This graphic is a bar graph that illustrates the spending trend for Secretariat program expenditures (Vote 1) for actual spending and planned spending, including the statutory items for contributions to employee benefit plans for its own employees, as well as other statutory payments. Financial figures are presented in dollars along the y axis, increasing by increments of $50 million starting at $50 million and ending at $350 million. The financial figures are graphed against fiscal years from 2011–12 to 2016-17 along the x axis.

The graph demonstrates that actual spending decreased from 2011–12 ($311.6 million) to 2012–13 ($261.7 million) and increased in 2013-14 at $263.3 million. The graph also demonstrates that planned spending is expected to decrease each year for the next three fiscal years as follows: from $258.7 million in 2014-15 including $31.6 million in sunset programs to $238.2 million in 2015-16 including $12 million in sunset programs, followed by $233.9 million in 2016-17 including $7.7 million in sunset programs.

The Secretariat’s operating expenditures include salaries, non-salary costs that support its operations, and contributions to employee benefit plans and other statutory items for its own employees.

Decreased spending in 2012–13 compared with the previous year is largely as a result of one-time expenditures for professional services to support the review of departmental spending across government; payouts to employees due to the revision of specific collective agreements; reductions related to Economic Action Plan 2012 cost-containment measures; savings from project delays; and the deferral of staffing plans.

Decreases in program expenditures are expected to continue to 2016–17 due to the implementation of Economic Action Plan 2012 cost-containment measures and the sunsetting of initiatives such as the Workspace Renewal Initiative, the Joint Learning Program, Cyber Security II and the Federal Contaminated Sites Action Plan.

Figure 4. Public Service Employer Payments (Vote 20) and Various Statutory Item – Spending Trend Graph (dollars)
Public Service Employer Payments (Vote 20) and Various Statutory Items. Text version below:
Figure 4. Public Service Employer Payments (Vote 20) and Various Statutory Item – Spending Trend Graph (dollars) - Text version

This graphic is bar graph that illustrates the spending trend for public service insurance (Vote 20) and various statutory items from 2011–12 to 2016-17. Financial figures are presented in dollars along the y axis and are graphed against the fiscal years from 2011-12 to 2016-17 along the x axis.

The graph demonstrates the following:

  • Actual spending increased from 2011-12 ($2.2 billion) to 2012-13 ($2.5 billion).
  • Actual spending increased from 2012-13 ($2.5 billion) to 2013-14 ($2.6 billion) including sunset program of $918 thousand.
  • Actual spending increased from 2013-14 ($2.6 billion) including $918 thousand in sunset program to 2014-15 planned spending ($2.7 billion) including sunset program of $1.6 million.
  • Planned spending decreased from 2014-15 ($2.7 billion) to ($2.69 billion) in 2015-16, including $1.9 million in sunset program.
  • Planned spending increased from $2.69 billion in 2015-16 to $2.78 billion in 2016-17.

Expenditures for public service employer payments and statutory items represent the employer’s share of contributions required by the insurance plans sponsored by the Government of Canada. These amounts also include statutory items for payments under the Public Service Pension Adjustment Act and employer contributions made under the Public Service Superannuation Act (PSSA), the Employment Insurance Act and related acts.

Public service employer payments increased by $307.5 million from 2011–12 to 2012–13, primarily as a result of a $443-million actuarial adjustment to employer contributions made under the PSSA. The actuarial adjustment, offset by a decrease of $129 million resulting from a one-time payment under the Service Income Security Insurance Plan and a decrease in payroll taxes, is reflected in planned spending each year from 2013–14 to 2016–17.

Expenditures for public service insurance increased by $129 million from 2012–13 to 2013–14 following a premium rate increase for the Disability Insurance Plan; the cessation of a premium holiday for long-term disability insurance under the Royal Canadian Mounted Police Life and Disability Insurance Plan; higher usage of the Public Service Health Care Plan (PSHCP); and a decrease in recoveries of the employer’s share of insurance plans from other government departments related to Special Accounts and Revolving Funds.

Planned spending between 2014–15 and 2016–17 will increase by $77 million largely as a result of an expected rise in PSHCP usage per member, increased unit costs under the Pensioners’ Dental Services Plan and Public Service Dental Care Plan, and higher employer contributions directly related to increases in payroll.

Estimates by Vote

For information on the Secretariat’s organizational Votes and statutory expenditures, consult the Public Accounts of Canada 2014 on the Public Works and Government Services Canada website.

Section II: Analysis of Programs by Strategic Outcome

Strategic Outcome: Government is well managed and accountable, and resources are allocated to achieve results.


Performance Measurement
Performance Indicator Target Actual Result
Canada’s ranking in The World Bank’s Worldwide Governance Indicators, for the third indicator, “Government Effectiveness” Top ten among Organisation for Economic Co-operation and Development (OECD) member countries The World Bank’s Worldwide Governance Indicators rank Canada eighth among OECD countries for government effectiveness

Issued annually, the World Bank’s Government Effectiveness Index (GEI) is an indicator that captures perceptions about the quality of public services, the quality of the civil service, and the degree of its independence from political pressure. The GEI also measures the quality of policy formulation and implementation, and the credibility of the government’s commitment to these policies. In 2013, Canada ranked eighth among the 34 OECD countries for this indicator.

Program 1.1: Management Frameworks

The Management Frameworks program establishes principles for sound governance and management in the Government of Canada by helping ministers set government-wide policy direction in targeted areas. These areas include service and program modernization, information management, information technology, security, communications and regulatory management.

This program achieves its results by communicating clear expectations for deputy heads and by adopting principles-based approaches and risk-informed oversight. Working with departments, agencies and functional communities (e.g., regulation, information technology, security), the Secretariat provides leadership, oversight, assessment and guidance in areas related to management policy and regulatory development, compliance and performance reporting. This work also includes responding to emerging public sector management issues and promoting informed risk-taking, innovation, cost-effectiveness, efficiency, transparency and accountability.

This program is underpinned by a broad set of enabling legislation, including the Financial Administration Act and the Federal Accountability Act.

2013–14 Budgetary Financial Resources (dollars)
Main Estimates Planned Spending Total Authorities Available for Use Actual Spending (authorities used) Difference (actual minus planned)
53,841,513 53,841,513 58,648,770 57,875,343 4,033,830


2013–14 Human Resources (Full-Time Equivalents [FTEs])
Planned Actual Difference (actual minus planned)
374 360 -14

The difference between the amounts under the headings Main Estimates and Total Authorities Available for Use is mainly due to transfers from Treasury Board central Votes, including severance and parental leave payments, and a transfer to Public Works and Government Services Canada for the remaining activities related to the finalization of the human resources application PeopleSoft 9.1. The severance payments accounted for the increase in actual expenditures over planned.

Performance Results
Expected Results Performance Indicators Targets Actual Results
Continuous improvement in the quality of government-wide public service management Per cent of federal organizations that obtained an “acceptable” MAF rating for citizen-focused service, management of security, integrated risk management, information and information technology 75% 100%

Performance Analysis and Lessons Learned

In 2013–14, the Secretariat issued over 25 updates to the Treasury Board policy suite, including 7 new and amended instruments in the areas of service, information management, information technology and communications. In the regulatory management area, legislation was introduced to formalize limits on the administrative burden for business.

The Secretariat assesses the impact of its policy guidance on the quality of public service management through the Management Accountability Framework (MAF). The only area of management assessed in the 2013–14 MAF2 relating to this performance indicator was integrated risk management. Of the 33 federal organizations that were assessed, all received an “acceptable” rating, indicating that they had successfully integrated risk management into their strategic and operational planning processes. These results show that organizations are continuing to implement the key components of public service management.

Sub-Program 1.1.1: Strategic Management and Governance

Through the Strategic Management and Governance sub-program, the Secretariat provides leadership across the Government of Canada to establish a broad management agenda and promote strategic approaches to crosscutting policy issues on public sector management. Policy centres and federal institutions receive advice and support to maintain the integrity of the suite of Treasury Board policies and review and refine policy instruments to ensure they reflect government priorities, achieve management goals, appropriately manage risk and impose minimal administrative burden.

Sub-program 1.1.1 also identifies new and emerging management and governance issues; promotes increased productivity and innovation in management practices; advances modern reporting; and develops efficient, cost-effective approaches to planning, risk management and oversight and to strengthening the government’s operating environment.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
4,631,376 4,062,191 -569,185


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
41 29 -12

Actual spending was less than planned largely due to contract and staffing delays.

Performance Results
Expected Result Performance Indicators Targets Actual Results
Federal institutions are equipped with policy instruments to meet their accountabilities and achieve results Per cent of active policy instruments that meet or exceed expected maturity milestones 100% 100%
Performance Analysis and Lessons Learned

Maturity milestones refer to the four stages that Treasury Board policy instruments undergo as they are implemented: awareness, adoption, achieving results, and optimization. The Secretariat monitors policy implementation in various ways, including through five-year policy reviews, horizontal audits and the annual MAF assessment. The expected maturity milestone for active policy instruments in 2013–14 was “adoption.” In achieving 100 per cent of its target, the Secretariat met the implementation time frame for policy instruments.

The Secretariat’s monitoring indicated that active policy instruments were in the “adoption” stage in all federal organizations, with many instruments being fully adopted and some able to demonstrate other maturity milestones. Going forward, the Secretariat will work with organizations to develop performance indicators in order to ensure that policy instruments are achieving results.

Sub-Program 1.1.2: Sound Management and Decision Making

Through the Sound Management and Decision Making sub-program, the Secretariat provides independent strategic advice, guidance and support to federal organizations for implementing and applying Treasury Board policies, government priorities, risk-management strategies and performance management in support of sound decision making.

Sub-program 1.1.2 includes the Secretariat’s advice and guidance on resource allocation, risks and policy compliance, provided to departments and agencies during the due diligence review of Treasury Board submissions.

It also includes the Secretariat’s MAF activities, which set out the Treasury Board’s expectations for good public service management. MAF is an integrated assessment tool that helps managers, deputy heads and central agencies assess progress and strengthen accountability for management results through clear indicators and measures that gauge performance over time. This sub-program captures the strategic direction and continuous evolution of MAF, which is informed by the management expectations set out in other sub-programs of the Secretariat’s PAA.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
13,062,178 14,407,643 1,345,465


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
110 99 -11

Actual spending was more than planned largely due to severance and parental leave payments.

Performance Results
Expected Result Performance Indicators Targets Actual Results
Advice and direction provided to federal organizations to support sound management and decision making Per cent of representative deputy heads in agreement that the advice and direction provided by the Secretariat supports sound management and decision making 70% 75%
Per cent of federal organizations that obtained a MAF rating of “acceptable” for use of information for decision making 80% 96%
Performance Analysis and Lessons Learned

Members of the Public Sector Management Advisory Committee (PSMAC) were surveyed on a number of questions related to the quality of the Secretariat’s advice and challenge function and the alternative approaches it suggested to challenges faced by their organizations. Deputy heads responded that the advice and direction provided by the Secretariat met their requirements. In this area, actual results for the Secretariat exceeded its target.

In addition, the Secretariat assessed its progress on ensuring that advice and direction provided to federal organizations supports sound decision making by rating organizations through the MAF on the use of evaluation recommendations. Out of the 28 federal organizations assessed, 27 received an “acceptable” rating. The Secretariat exceeded its targets related to the utility of the guidance it provides to organizations.

The Secretariat also reviewed the assessment process and renewed the MAF tool to ensure organizations’ compliance with key Treasury Board policies and directives. The Secretariat created a new online MAF portal to reduce organizations’ reporting burden while leveraging existing central data systems; streamlined the collection process for performance information; and strengthened the quality of information for decision making (e.g., benchmarking).

Unique to this review was the high level of deputy head engagement through PSMAC during the year-long development period, which brought collaboration between the Secretariat and its stakeholders to a new level. Feedback from deputy heads indicated their agreement that advice and direction provided by the Secretariat supports sound management and decision making.

Sub-Program 1.1.3: Service Modernization

Through the Service Modernization sub-program, the Secretariat provides direction and oversight to federal organizations to enhance internal and external service delivery efficiency and to improve service experiences and outcomes for individuals, businesses and employees.

Sub-program 1.1.3 works to promote client-centred service; build operational efficiency through a whole-of-government approach to service delivery; develop a culture of collaboration and service excellence; integrate multi-channel service delivery through effective use of modern technology; and enable the effective use of online technologies, including social media and collaborative technologies. This is accomplished through research, analysis, development and maintenance of policies and related policy instruments, community engagement, and leadership.

The authority for this sub-program is the Financial Administration Act.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
4,811,432 4,713,739 -97,693


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
32 20 -12

Actual spending aligned with plans; however, spending on goods and services offset the decrease in salary spending.

Performance Results
Expected Result Performance Indicators Targets Actual Results
Federal organizations are equipped with knowledge and guidance to implement sound service and GC 2.0 management practices3 Per cent of planned policy activities completed 80% 99%
Performance Analysis and Lessons Learned

The Secretariat exceeded its target for completion of planned policy activities that enhance the efficiency of internal and external service delivery and improve services for citizens, businesses and employees. The Secretariat completed several planned activities including drafting and publishing key policy instruments such as the Policy on Service. To respond to the emerging service environment and the increasing use of social media, the Secretariat issued new guidance including the Standard on Social Media Account Management, the Guideline on Official Use of Social Media, the Policy on Acceptable Network and Device Use and the Guideline on Acceptable Network and Device Use.

Sub-Program 1.1.4: Information Management, Access and Privacy

Through the Information Management, Access and Privacy sub-program, the Secretariat ensures the continual improvement of the management of information across the Government of Canada by providing strategic direction and leadership to federal institutions on record keeping, business intelligence, data management, web content management, access to information, and privacy protection.

Sub-program 1.1.4 is focused on ensuring that information is safeguarded as a public trust and managed as a strategic asset. It further ensures that information is open to the public whenever possible, that Canadians can exercise their right to access and reuse information, and that personal information is protected against unauthorized collection, use and disclosure. The sub-program’s objectives are accomplished by developing and maintaining policy instruments, encouraging collaboration between government institutions, monitoring and overseeing activities, providing leadership, and working with partners. This includes community development, learning and outreach activities.

The authority for this sub-program comes from the Financial Administration Act, the Access to Information Act and the Privacy Act.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
7,496,584 9,307,864 1,811,280


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
51 64 13

Actual spending was more than planned largely due to the Open Government initiative and severance and parental leave payments.

Performance Results
Expected Result Performance Indicators Targets Actual Results
Federal organizations are equipped with knowledge and guidance to safeguard information as a public trust, and manage it as a strategic asset Per cent of planned policy activities completed 80% 88%
Performance Analysis and Lessons Learned

The Secretariat exceeded its target for completion of planned policy activities that support the management of information across the Government of Canada.

The Secretariat successfully completed the five-year review of the Policy on Information Management. In addition, it published a new Standard on Email Management, which provides direction on managing email and instant messages, and safeguarding information of business value. Also, draft policy instruments including the Directive on Open Government and the Standard on Digitization of Source Paper Records were shared on GCpedia.

Sub-Program 1.1.5: Management of Information Technology

Through the Management of Information Technology sub-program, the Secretariat provides federal organizations with strategic direction and leadership on the management of information technology (IT). Its whole-of-government strategies focus on standardizing, consolidating and re-engineering IT systems to enable effective program and service delivery. The Secretariat also optimizes Government of Canada IT investments through effective management and governance of IT-enabled projects, and supports Shared Services Canada, a centralized department that provides email, data centre and network services to the largest departments in the Government of Canada.

Sub-program 1.1.5 objectives are achieved through IT frameworks, policies, directives and standards, such as the Treasury Board Information Technology Standards (TBITS), that guide Government of Canada institutions in implementing specific technical issues. The Secretariat monitors departmental implementation of this sub-program through oversight, evaluation and reporting activities, including a challenge function that seeks to ensure best value in IT and web investments on behalf of taxpayers.

The authority for this program is the Financial Administration Act.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
6,846,402 11,337,985 4,491,583


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
51 65 14

Actual spending was more than planned largely due to the Government of Canada Business Transformation Initiative, as well as severance and parental leave payments.

Performance Results
Expected Result Performance Indicators Targets Actual Results
Federal organizations are equipped to move toward standardization and consolidation of the Government of Canada’s web presence and IT solutions Per cent of planned policy activities completed 80% 80%
Per cent of federal organizations showing progress in aligning with the strategic direction on standardization, consolidation and re-engineering 75% 93%
Performance Analysis and Lessons Learned

Overall, the Secretariat ensured that federal organizations were moving toward standardizing and consolidating their web presence and IT solutions by meeting its target for planned policy activities completed, and substantially exceeding its target for aligning organizations in their strategic management of IT resources.

The Secretariat successfully completed the five-year review of IT policy instruments and drafted new ones to strengthen the IT management regime. The Secretariat also ensured that investments were aligned to government-wide and departmental outcomes, and strengthened the requirements of deputy heads and departmental chief information officers.

To improve clarity, the Secretariat consolidated targeted web standards into a single standard to support policy suite renewal, and monitored compliance with the Standard on Web Accessibility. It also launched the Web Experience Toolkit, a collection of reusable open source software components that supports the release of the Canada.ca website.

In addition, as part of its project review and oversight function, the Secretariat updated policy guidance and processes for the Independent Review Program. Ongoing outreach helped enable organizations to use IT project management tools and practices.

The Secretariat promoted the Government of Canada’s IT Modernization Agenda to develop a well-informed IT community aligned with government-wide strategic direction. It monitored compliance with the IT Modernization Strategy through web accessibility reports, as well as through the pilot monthly oversight program involving 12 federal organizations.

Sub-Program 1.1.6: Government Security

Through the Government Security sub-program, the Secretariat contributes to improving the Government of Canada’s security by supporting departmental and government-wide security management to protect information, assets, individuals and services against internal and external threats. Sub-program 1.1.6 focuses on governance, departmental security management (including cyber security), identity management, individual security screening, physical security, security of information and information technology, security in contracting, and the continuity of government operations and services. These activities enable effective and efficient management of security within departments and throughout government.

The objectives of this sub-program are accomplished through developing and maintaining policy instruments; enabling the security community by providing guidance and sharing best practices; encouraging collaboration between departments; monitoring and overseeing security activities; providing leadership and working with partners; developing a cyber authentication renewal and federating identity program in support of service modernization; and supporting Government of Canada strategic security initiatives, including initiatives related to Canada’s Cyber Security Strategy.

The authority for this program derives from the Financial Administration Act.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
10,940,499 8,515,902 -2,424,597


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
48 42 -6

The lapse of funds is predominantly due to staffing and procurement delays on some projects.

Performance Results
Expected Result Performance Indicators Targets Actual Results
Federal organizations and agencies are equipped with knowledge, direction and guidance to implement and evolve sound security management practices Per cent of planned policy activities completed 80% 84%
Performance Analysis and Lessons Learned

The Secretariat exceeded its target on completion of planned policy activities that enable efficient and effective security modernization. It demonstrated leadership and provided the security community with guidance and leading practices.

Significant progress was made on several fronts, including the Standard on Security Screening. Activities were reprioritized to align with the direction of the Policy on Government Security.

The Secretariat conducted an extensive review of policy instruments to better harmonize them with government-wide initiatives and priorities, resulting in a more streamlined policy suite that reflects the current dynamic security environment.

Sub-Program 1.1.7: Communications and Corporate Identity

Through the Communications and Corporate Identity sub-program, the Secretariat helps Government of Canada departments and agencies effectively manage communications and corporate identity within their organizations. Sub-program 1.1.7 is necessary to ensure that federal organizations inform the public of government policies, programs, services and initiatives; consider the public’s views and needs in their development; and visually identify government assets and activities through the official symbols of the Government of Canada.

To meet these goals, the Secretariat proposes government-wide policy direction to Treasury Board ministers, implements approved policy instruments, examines the extent to which departments are in compliance with key policy requirements, and takes corrective measures to address compliance issues. To assist compliance with policy requirements, the Secretariat provides policy interpretation, advice and outreach to all government departments and agencies, in particular to communications staff.

The legislative authority for this program is section 7 of the Financial Administration Act.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
907,711 972,035 64,324


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
10 8 -2


Performance Results
Expected Result Performance Indicators Targets Actual Results
Communications and corporate identity are effectively managed within federal organizations in a manner consistent with the Communications Policy of the Government of Canada and the Federal Identity Program Policy Per cent of organizations in compliance with selected requirements of the Communications Policy of the Government of Canada and the Federal Identity Program Policy, and their related instruments 80% 74%
Performance Analysis and Lessons Learned

Government departments did not meet performance expectations set by the Secretariat in the area of communications and corporate identity. The introduction of a more rigorous assessment methodology, moving from self-assessment to evidence-based assessment of existing data sources, explains the variance. The compliance level attained provides a snapshot of the extent to which institutions effectively manage communications and corporate identity requirements.

Government-wide monitoring of key policy requirements was based on evidence submitted by organizations or available in the public domain. For 2013–14, 74 per cent of organizations complied with selected requirements of the Communications Policy of the Government of Canada and the Federal Identity Program Policy.

Sub-Program 1.1.8: Regulatory Management

Through the Regulatory Management sub-program, the Secretariat supports the Treasury Board as a committee of ministers in considering Governor in Council regulations and orders. Regulation is one of the key instruments to advance the government’s policy agenda and to fulfill statutory responsibilities through a number of acts to protect the health, safety and security of Canadians, their environment and economy. Regulations must be developed and implemented in a way that reduces burden on business, makes it easier to do business with regulators, and improves service and predictability for all stakeholders. Canada’s regulatory policy is the Cabinet Directive on Regulatory Management.

The Secretariat supports the Treasury Board for the continuum of regulatory development, implementation and monitoring through its three main business lines: 1) Challenge function—regulatory proposals are reviewed on a submission-by-submission basis to ensure quality design; 2) Policy leadership—guidelines and tools are developed to assist departments in complying with the directive when preparing regulatory submissions, including new requirements related to systemic regulatory reforms; and 3) Oversight—ongoing monitoring and reporting of regulatory system performance to support red tape reduction efforts.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
5,145,331 4,557,984 -587,347


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
31 33 2


Performance Results
Expected Result Performance Indicators Targets Actual Results
Regulations approved by the Governor in Council address risks and limit new administrative burden on business via the application of the reconciliation requirement of the One-for-One Rule Per cent of regulations approved by the Governor in Council that address risks while controlling administrative burden on business through the One-for-One Rule 90% by March 2015 100%
Performance Analysis and Lessons Learned

The Secretariat exceeded its performance expectations in the area of regulatory management. Federal organizations offset administrative burden on business and eliminated regulations in accordance with the One-for-One Rule while continuing to design regulations that address risk. Since its effective date in 2012 until March 2014, the Rule has resulted in a net annual reduction of almost $21 million in administrative burden on business, an estimated annual savings of 263,000 hours in time spent dealing with regulatory red tape, and a net of 19 federal regulations taken off the books. The Rule continues to play an important role, along with other systemic regulatory reforms, in addressing business irritants and controlling administrative burden arising from regulation. The results demonstrate the Rule’s effectiveness in controlling regulatory red tape. Other reforms were also implemented to help reduce administrative burden including the Small Business Lens, forward regulatory plans, and service standards for high-volume regulatory authorizations.

Program 1.2: People Management

The People Management program supports activities of the Treasury Board in its role as the employer of the core public administration. The program’s primary objectives are to lead people management and promote leadership excellence, to support human resources infrastructure and to ensure the appropriate degree of consistency in people management across the public service. In certain instances, activities extend beyond the core public administration to separate agencies, members of the Royal Canadian Mounted Police and the Canadian Forces, locally engaged staff, students and appropriation-dependent Crown corporations.

To support deputy heads and provide Parliament and Canadians with a clear view of the overall state of people management, this program enables the development and implementation of direction-setting strategic frameworks and policies for classification, executive management, official languages, and values and ethics; the establishment of people management indicators, measures, oversight and monitoring; and the collection and analysis of reliable and consistent data regarding the public service. This program enables prudent fiscal management of resources in the areas of classification, total compensation (collective bargaining, wages and salaries, terms and conditions of employment, pensions and benefits) and labour relations, and it supports departments in implementing decisions by the Government of Canada regarding expenditures and programs.

Responsibilities in areas other than classification and labour relations are shared with the Expenditure Management program. The People Management program is underpinned by a number of pieces of legislation, which are identified in the Policy Framework for People Management and the Policy Framework for the Management of Compensation.

2013–14 Budgetary Financial Resources (dollars)
Main Estimates Planned Spending Total Authorities Available for Use Actual Spending (authorities used) Difference (actual minus planned)
51,859,283 51,859,283 58,581,776 57,834,089 5,974,806


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
373 405 32

The difference between the amounts under the headings Main Estimates and Total Authorities Available for Use is mainly due to the receipt of severance and parental leave payments, the Workplace Wellness and Productivity Strategy, and the Joint Learning Program. The severance payments accounted for the increase in expenditures over planned. The lapse is attributable to Economic Action Plan measures announced in Budget 2012.

Performance Results
Expected Result Performance Indicators Targets Actual Results
Effective people management in the Government of Canada Per cent of assessed organizations that obtained an “acceptable” MAF rating for people management 95% by March 2017 94%
Per cent of assessed organizations that obtained an “acceptable” MAF rating for areas of weakness identified in the previous round of assessment for people management 65% 56%4

Performance Analysis and Lessons Learned

In the last round of MAF assessments, 94 per cent of federal organizations achieved an “acceptable” rating for people management, effectively implementing the Common Human Resources Business Process, budgetary reduction commitments and Public Service Employee Survey action plans. In the area of official languages, 97 per cent of organizations received an “acceptable” MAF rating, indicating an extensive commitment to using both official languages.

Through the people management program, the Secretariat continued to support its priority to develop a modern and sustainable approach to human resources management. The Secretariat strengthened workforce planning and performance through extensive preparation for the implementation of the Directive on Performance Management on April 1, 2014. As well, it advanced a simplified, integrated and modernized approach to human resources processes via the Common Human Resources Business Process.

Opportunities for improvement were identified in the areas of employee learning, performance and talent management, and workload and workplace planning effectiveness. While there was a substantial increase in the number of organizations that achieved an “acceptable” rating, the Secretariat did not meet its targets. Results were due to changes in the MAF methodology, which raised the minimum score necessary to obtain a rating of “acceptable,” and the fact that nine departments assessed in 2012–13 were not assessed in 2013–14.

Sub-Program 1.2.1: Direction Setting

Through the Direction Setting sub-program, the Secretariat ensures that organizations of the core public administration receive high-quality advice, guidance and support for people management and related policy instruments.

Sub-program 1.2.1 includes developing and implementing strategic frameworks; establishing, assessing and monitoring performance expectations; and establishing risk-based policies in areas of employer responsibility.

This sub-program is supported by research, forecasting and business intelligence to enable evidence-based decision making.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
20,461,680 19,428,832 -1,032,848


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
162 143 -19

Actual spending and FTEs aligned with plans.

Performance Results
Expected Result Performance Indicators Targets Actual Results
Federal organizations are equipped with the knowledge and guidance to address people management priorities Per cent of people management policy instruments that have been reviewed according to established review cycles 100% by March 2020 100%
Performance Analysis and Lessons Learned

The Secretariat successfully equipped federal organizations to address people management priorities by ensuring that relevant policy instruments were reviewed in accordance with established review cycles. The Secretariat implemented changes to labour relations as outlined in the Economic Action Plan 2013 Act, No.2, consolidated labour tribunals to create the Public Service Labour Relations and Employment Board, and modernized the essential services regime and the collective bargaining framework. The Secretariat also worked with bargaining agents to review policy instruments, such as the Travel Directive and the Isolated Posts and Government Housing Directive, and it completed required policy changes to support pay modernization.

Work progressed in consolidating people management policies; 14 policies were consolidated into one with improved flexibilities for deputy heads to exercise their delegated authorities. The Secretariat supported federal organizations in the continued implementation of values and ethics activities. All organizations have demonstrated progress in establishing codes of conduct that conform to the Values and Ethics Code for the Public Sector and are engaging in dialogue centred on values and ethics.

Sub-Program 1.2.2: Enabling Infrastructure

Through the Enabling Infrastructure sub-program, the Secretariat guides and supports deputy heads’ collective responsibility for putting in place efficient and effective people management through common business processes, information systems, best practice tools and sound data.

The objectives of sub-program 1.2.2 are achieved by strengthening the existing governance of human resources management; championing the human resources functional community; and establishing a broad engagement strategy to facilitate a shift in human resources practices, behaviours and relationships, while leveraging Web 2.0 technology. Defining a common way to deliver human resources services throughout the Government of Canada will establish a comprehensive blueprint for deriving data architecture and definitions.

The Secretariat builds on this foundation by maximizing investments made in information technology solutions for modernizing human resources services and programs and by increasing its capacity to define, capture and measure business intelligence, and understand the perceptions and needs of public servants.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
19,529,126 27,877,165 8,348,039


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
117 191 74

Actual spending was more than planned mainly due to performance management activities to support the implementation of the Directive on Performance Management and severance and parental leave payments.

Performance Results
Expected Result Performance Indicators Targets Actual Results
Federal organizations are equipped with processes, tools, data and systems to continuously improve their people management practices Per cent of organizations that have adopted standardized processes, tools, data or systems 100% by March 2020 100% for CHRBP
Performance Analysis and Lessons Learned

The Secretariat supported federal organizations in implementing standardized human resources processes, tools, data and systems to achieve cost and process efficiencies in service delivery across government. A standard human resources system (PeopleSoft 9.1) was released for adoption by 112 federal organizations over the next five years. In 2013–14, fifteen organizations (13.4 per cent) committed to implementing this standard system during the next fiscal year.

Full implementation of the Common Human Resources Business Process (CHRBP) across government was achieved by March 31, 2014. A key concept embedded in the CHRBP initiative during 2013–14 was the recognition, both formal and informal, of employee contributions.

The Secretariat completed the infrastructure to build public service–wide capacity for the systematic and consistent implementation of the Directive on Performance Management. It provided mandatory training for all managers and supervisors, and developed guides and standardized tools to support managers in capturing employee performance, reporting on results and effectively managing performance.

Sub-Program 1.2.3: Comprehensive Management of Compensation

Through the Comprehensive Management of Compensation sub-program, the Secretariat provides advice to the Treasury Board, the Department of Finance Canada, the Privy Council Office and other federal organizations in support of the Treasury Board’s management office, employer and budgeting roles.

Comprehensive compensation management encompasses wages and other cash compensation, including pay equity and equitable compensation. It involves establishing and maintaining public service pensions and benefits and other non-monetary forms of compensation, such as terms and conditions of employment and other related workplace policies.

The Secretariat develops plans and strategies related to total compensation through collective bargaining; external, independent advisory committees; and active stakeholder engagement with organizations, bargaining agents and separate agencies, the Canadian Forces and the Royal Canadian Mounted Police. This allows the Government of Canada to appropriately recruit and retain its workforce. To support consistency and results, the Secretariat performs an oversight and performance management function in applying its workforce policies to ensure program delivery standards for all employees, including executives.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
11,868,477 10,528,092 -1,340,385


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
94 71 -23

Actual spending was less than planned mainly due to Economic Action Plan measures announced in Budget 2012.

Performance Results
Expected Result Performance Indicators Targets Actual Results
The comprehensive management of compensation supports the Government of Canada to meet its objectives for sustainable recruitment and retention and to fulfill its employer obligations Per cent of government objectives met in the areas of recruitment and retention or employer obligations 100% by March 2020 100% of the PSHCP initiative completed
Performance Analysis and Lessons Learned

The Secretariat is committed to achieving comprehensive compensation management by March 2020 to meet its objectives for sustainable recruitment and retention, and fulfill its employer obligations. As a first step, the Secretariat met its target to complete all elements of the Public Service Health Care Plan (PSHCP) initiative in 2013–14.

In March, the Secretariat led the process for negotiating changes to the PSHCP with bargaining agents, pensioner representatives and the government. Based on estimates, these changes—the transition to equal cost-sharing of contributions, the revision of eligibility requirements for retired employees, and the inclusion of all plan members in benefit enhancements—will result in savings of roughly $6.7 billion over six years under accrual accounting. The government is committed to supporting the health and wellness of employees and retirees while ensuring that the PSHCP continues to be affordable, sustainable and comparable with other employer-sponsored health care plans in Canada.

The Secretariat’s commitment to comprehensive compensation management involves a wide range of initiatives and activities, including expenditure and strategic management, pensions and benefits, disability and sick leave management, and job classification renewal. Ongoing efforts have resulted in gradual improvements, with delivery support from other departments such as Public Works and Government Services Canada. For example, modernizing the government’s human resources regime and controlling the wage bill is ongoing. Additionally, the Secretariat continued development of a compensation strategy to align the core public administration, the Canadian Forces, the RCMP and the separate agencies.

Regarding pensions, the Secretariat developed an action plan to address recommendations from the performance audit of public sector pension plans, which was completed by the Office of the Auditor General on January 17, 2014.

Program 1.3: Expenditure Management

The Expenditure Management Program aims to align resources to achieve government priorities in a way that maximizes value for money and provides a whole-of-government perspective on matters related to direct program spending.

Working with appropriated organizations and most Crown corporations, the Secretariat undertakes the review, analysis and challenge of plans and proposals that involve federal spending. This is achieved by developing expenditure forecasts and strategies, management of total compensation and promoting results-based management.

This work, as well as the production of government Estimates documents and reporting to Parliament, forms part of the Expenditure Management System. This is the framework for developing and implementing the government’s spending plans and priorities within the limits established by the budget in coordination with the Department of Finance Canada and the Privy Council Office.

The primary legislation underpinning program activities is the Financial Administration Act, as well as the appropriation acts associated with the Estimates.

2013–14 Budgetary Financial Resources (dollars)
Main Estimates Planned Spending Total Authorities Available for Use Actual Spending (authorities used) Difference (actual minus planned)
32,866,405 32,866,405 36,724,338 35,573,464 2,707,059


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
271 258 -13

The difference between the amounts under the headings Main Estimates and Total Authorities Available for Use is mainly due to transfers from Treasury Board central Votes for severance and parental leave payments. The severance payments accounted for the increase in expenditures. The year-end surplus is due to project and staffing delays.

Performance Results
Expected Result Performance Indicators Targets Actual Results
Government expenditures facilitate the achievement of government priorities in a prudent, effective and accountable manner Per cent of federal organizations that obtained an “acceptable” rating for managing for results 80% 74%
Per cent of large organizations that obtained an “acceptable” rating for quality and use of evaluation 75% 97%
Per cent of organizations whose year-end expenditures are within the targeted range of planned expenditures (15%) 80% 70%

Performance Analysis and Lessons Learned

The Policy on Management, Resources and Results Structures supports the development of a common government-wide approach to identify programs and collect, manage, and report on financial and non-financial information related to those programs. Seventy-two organizations participated in the Management, Resources and Results Structures (MRRS) amendment process. Of these, 74 per cent obtained an “acceptable” rating because their PAA and Performance Measurement Framework (PMF) were deemed to be compliant with the MRRS policy. The Secretariat continued to work with organizations to improve and strengthen their PAAs and PMFs through targeted outreach and engagement.

For quality and use of evaluation, 97 per cent of large organizations received an “acceptable” rating overall as part of their assessment under the MAF process. As the function has matured in the Government of Canada, evaluations have improved in quality in terms of addressing reporting requirements, including core issues and the logical flow of findings, conclusions and recommendations. Further, improved processes have been put in place to ensure that evaluations are available for use in expenditure management, public reporting, and program or policy improvements. Large organizations increasingly use evaluations as a source of information for evidence-based decision making to achieve government priorities.

Seventy per cent of federal organizations’ actual expenditures were within their targeted range of planned expenditures. While this result represents an improvement from 67 per cent in 2012–13, it still remains 10 percentage points below the stated target. The variance reflects reductions in actual spending, in response to changing government priorities as outlined in Economic Action Plan 2012; management of expenditures; and program and project delays, among other considerations. Organizations are expected to explain significant variances between their planned and actual program spending in their respective 2013–14 Departmental Performance Reports.

Sub-Program 1.3.1: Results-Based Expenditure Management

Through the Results-Based Expenditure Management sub-program, the Secretariat aims to ensure that program spending focuses on results, provides value for taxpayers’ money and aligns with government priorities.

The Secretariat undertakes outreach activities, provides guidance and assesses performance so that federal organizations are equipped with the knowledge, tools and resources needed to manage for results. The Secretariat also supports reviews of government spending to drive excellence in program performance and services to Canadians, and to ensure value for money.

The Policy on Management, Resources and Results Structures and the Policy on Evaluation underpin this sub-program.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
4,576,596 5,017,865 441,269


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
41 42 1


Performance Results
Expected Result Performance Indicators Targets Actual Results
Departments and agencies are equipped with the tools and guidance they need to manage for results Per cent of federal organizations that “mostly” or “strongly” agree the tools or guidance received from results-based management are useful 80% 60%
Per cent of large organizations that obtained an “acceptable” MAF rating for the use of evaluations to support decision making 75% 100%
Performance Analysis and Lessons Learned

Based on feedback received from 33 federal organizations, approximately two thirds agreed that the tools provided by the Secretariat for facilitating the implementation of MRRS are useful (e.g., website information, instructions, the approval guide); more than half agreed that the guidance received is useful (e.g., training sessions, workshops, one-on-one analyst interaction). Taken together, these results represent an 18-per-cent drop from 2012–13 (i.e., from 78 per cent to roughly 60 per cent). No respondents indicated that they strongly or mostly disagreed that the tools and guidance received are useful.

Federal organizations acknowledged the general usefulness of results-based management tools and guidance in providing overall direction and timelines; however, the variance of 20 percentage points from the target is substantial and can be attributed to a desire for more detailed guidance in support of new requirements. The Secretariat has implemented measures to strengthen organizational engagement, especially regarding new requirements, and continues to improve its guidance and outreach with federal organizations.

In 2013–14, all large federal organizations were rated overall as “acceptable” for the use of evaluation to support decision making, inform Treasury Board submissions, report on expenditures, and improve policies and programs.

Sub-Program 1.3.2: Expenditure Management Advice and Reporting

Through the Expenditure Management Advice and Reporting sub-program, the Secretariat supports sound decision making by providing reliable, detailed and timely information and by reporting on spending and resource allocation.

In support of the Treasury Board’s budget management role in the government-wide expenditure cycle (i.e., expenditure planning, resource allocation and decision making), the Secretariat provides independent analysis and advice to the Treasury Board and exercises a challenge function for expenditure and other proposals from federal organizations.

The Secretariat also develops departmental and whole-of-government views of expenditure management and provides support during the annual budget process, as well as advice on access to the Treasury Board’s central Votes and management reserve. The Secretariat leads the process for obtaining parliamentary approval of appropriation acts by preparing the government’s Main and Supplementary Estimates for tabling in the House of Commons; explaining Estimates requirements to parliamentary committees; and providing ongoing guidance and strategic advice to government departments and agencies in preparing their Reports on Plans and Priorities and Departmental Performance Reports.

This sub-program also includes reporting to Parliament and Canadians more broadly at the whole-of-government level.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
20,797,508 21,116,778 319,270


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
170 147 -23


Performance Results
Expected Result Performance Indicators Targets Actual Results
Decision makers have the necessary financial and non-financial information to make departmental and government-wide expenditure management decisions Per cent of Secretariat officials with direct access to tools presenting integrated departmental and government-wide expenditure management information 80% 100%
Per cent of expenditure management reporting targets achieved 100% 100%
Performance Analysis and Lessons Learned

In support of informed decision making, the Secretariat exceeded expectations in providing tools to access integrated departmental and government-wide expenditure management information, both financial and non-financial. In April 2013, the Secretariat launched the TBS InfoBase, a searchable online database that provides quick and easy access to detailed information on government spending, including current and historical financial information for all organizations that received government appropriations. The TBS InfoBase presents a comprehensive government-wide picture through comparative analysis of data from all federal organizations. The Secretariat also met its expenditure management reporting targets by posting the Estimates to the website when documents were tabled in Parliament.

Sub-Program 1.3.3: Compensation Expenditure Management

Through the Compensation Expenditure Management sub-program, the Secretariat provides advice to the Treasury Board, the Department of Finance Canada, the Privy Council Office and other federal organizations in support of the Treasury Board’s role in managing total compensation expenditures across the federal government. This role includes identifying total compensation and pensions and benefits cost pressures.

The Secretariat develops analysis and recommendations for managing compensation, including wages and other cash compensation, pensions and insurance benefits, and paid time off. As part of this sub-program, the Secretariat also provides advice on managing the compensation reserve.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
7,492,301 9,438,821 1,946,520


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
60 69 9

Actual spending was more than planned due to the necessary internal reallocation of funds required in support of Classification Program activities.

Performance Results
Expected Result Performance Indicators Targets Actual Results
The Government of Canada is able to manage compensation expenditures in a way that is consistent with the principles of external comparability, internal relativity, performance and affordability identified in the Policy Framework for the Management of Compensation Per cent of compensation decisions that are affordable and that support alignment with the external market 90% 88%
Performance Analysis and Lessons Learned

Overall, the Government of Canada has managed compensation expenditures that are affordable and closely aligned with the external market. Most core public administration groups that have reached settlements are covered by collective agreements in line with pattern economic wage increases, i.e., 2011–12 (1.75 per cent), 2012–13 (1.5 per cent) and 2013–14 (2.0 per cent). Some groups received higher settlements due to specific circumstances (e.g., arbitral awards) or to address recruitment and retention issues, consistent with the compensation policy framework.

Program 1.4: Financial Management

The Financial Management program provides oversight and direction to federal organizations on improving the stewardship of taxpayers’ dollars and government assets. The program works to strengthen financial management, internal audit, management of real property and materiel, investment planning, project management and procurement across the federal public service.

Program objectives are accomplished by providing direction to departments; demonstrating leadership; developing and maintaining policies, guidance and practices; nurturing sustainable and professional communities (e.g., finance, procurement, audit); and helping improve government operations. The primary legislation issuing program authority is the Financial Administration Act.

2013–14 Budgetary Financial Resources (dollars)
Main Estimates Planned Spending Total Authorities Available for Use Actual Spending (authorities used) Difference (actual minus planned)
32,613,027 32,613,027 32,869,903 31,291,934 -1,321,093


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
224 195 -29

A minor increase is showing in the amount under the heading Total Authorities Available for Use compared with the amount under Main Estimates. Actual spending was less than planned due to project and staffing delays.

Performance Results
Expected Result Performance Indicators Targets Actual Results
Sound, government-wide comptrollership Per cent of federal organizations that obtained an “acceptable” MAF rating for financial management and control, internal audit, and management of acquired services and assets 85% 90%

Performance Analysis and Lessons Learned

Federal organizations continued to make progress and exceed expectations on financial management and control, internal audit, and management of acquired services and assets (an improvement of six percentage points from 2012–13). The Secretariat supports organizations throughout by developing sound, government-wide comptrollership and providing additional support to organizations that encounter challenges.

Sub Program 1.4.1: Financial Management, Oversight and Reporting

Through the Financial Management, Oversight and Reporting sub-program, the Secretariat seeks to strengthen financial management, oversight of financial performance in departments and agencies, and financial reporting in the Government of Canada. The Secretariat establishes performance expectations for effective financial management and assists departments and agencies in achieving these expectations.

The Secretariat provides advice on the interpretation of financial policy instruments, clarifies the roles and responsibilities of policy stakeholders, monitors compliance with policy instruments and reviews government financial statements to ensure they comply with accounting standards. It also provides enabling functions, community development and capacity building.

These activities are ultimately intended to improve the financial management function across government, as well as the quality and timeliness of the financial information provided to parliamentarians and Canadians on the state of government-wide financial results.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
14,777,465 16,609,521 1,832,056


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
107 86 -21

Actual spending was higher than planned due to the Financial Management Transformation Initiative. This initiative is a multi-year effort to improve the quality and availability of decision-making information by bringing more commonality to financial management and materiel systems, standardizing processes and information, and resetting the fundamentals of financial management.

Performance Results
Expected Results Performance Indicators Targets Actual Results
Federal organizations are equipped to implement and sustain performance in financial management, oversight and reporting Per cent of federal organizations that obtained an “acceptable” MAF rating for financial management and control 85% 100%
Performance Analysis and Lessons Learned

All assessed organizations obtained an “acceptable” overall rating in the MAF for financial management and control, which exceeded expectations. In particular, large organizations are at, or nearing, the ongoing monitoring stage in the assessment of their internal control systems. The MAF results indicate that sound financial management and stewardship practices are in place in federal organizations that represent more than 80 per cent of government expenditures.

The Secretariat continued to monitor the reliability and timeliness of financial information provided to support the Public Accounts of Canada and The Fiscal Monitor. For the finance community, the Secretariat advanced community development, capacity building and learning. The Secretariat also focused on talent management to strengthen the stewardship of financial resources by fostering the development of well-qualified and experienced candidates that can serve as chief financial officers.

Sub-Program 1.4.2: Internal Audit

Through the Internal Audit sub-program, the Secretariat provides leadership in applying the internal audit function across government and promotes independent audit assurance through internal audit practices. The Secretariat establishes performance expectations for effective internal audit. It assists departments and agencies in achieving these expectations by providing them with advice on the interpretation of the Policy on Internal Audit, clarifying the roles and responsibilities of policy stakeholders and monitoring compliance.

To further strengthen the internal audit function government-wide, the Secretariat promotes professionalism and capacity building in the internal audit community and supports the recruitment, appointment and development of external audit committee members. The Secretariat also leads horizontal audits in large departments and agencies; performs horizontal and core control audits in small departments and agencies; and, since April 2012, provides internal audit services to the regional development agencies.

The Secretariat performs this work to increase and strengthen stewardship, accountability, risk management, governance and internal controls within departments and agencies across the federal government.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
9,623,246 7,185,215 -2,438,031


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
62 60 -2

Actual spending was less than planned due to the transfer of funding to the Financial Management, Oversight and Reporting sub-program in support of the Financial Management Transformation Initiative, as well as due to staffing delays.

Performance Results
Expected Results Performance Indicators Targets Actual Results
Internal audit functions in federal organizations provide independent assurance to their deputy heads on governance, risk management, and control processes Per cent of federal organizations that obtained an “acceptable” MAF rating for the effective delivery of internal audit services 90% 94%
Per cent of federal organizations that received a “generally conforms” rating on a practice inspection 95% 97%
Performance Analysis and Lessons Learned

The Secretariat established performance expectations for effective internal audit and provided advice to federal organizations in achieving expectations. Ninety-four per cent of organizations achieved a MAF rating of “acceptable” for internal audit services, exceeding the Secretariat’s target by four percentage points.

All federal organizations developed risk-based audit plans and implemented over 85 per cent of planned internal audits. Internal audit regimes are increasingly using technology in a more efficient manner. The number of organizations employing new technologies in conducting audits has grown from 8 organizations in 2009 to 25 this year.

All federal organizations are required by the Treasury Board Policy on Internal Audit and the Internal Auditing Standards for the Government of Canada to conduct a practice inspection, an independent quality assurance assessment to determine compliance with professional audit standards, at least every five years. Of the 39 organizations that completed a practice inspection, 97 per cent achieved a rating of “generally conforms”(the highest rating), exceeding the target of 95 per cent.

Sub-Program 1.4.3: Assets and Acquired Services

Through the Assets and Acquired Services sub-program, the Secretariat monitors performance on the management of real property, materiel, procurement, projects and investment planning. The Secretariat provides leadership and oversight to inform decision making by ministers and officials in central agencies and departments. It develops and implements Treasury Board’s policies to support efficient management of public assets and acquired services.

To help departments achieve performance expectations, the Secretariat provides advice on the interpretation of policies and standards, monitors compliance and facilitates capacity development within the relevant functional communities.

2013–14 Budgetary Financial Resources (dollars)
Planned Spending Actual Spending Difference (actual minus planned)
8,212,316 7,497,198 -715,118


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
55 49 -6


Performance Results
Expected Result Performance Indicators Targets Actual Results
Federal organizations have the tools and policies they need to implement and sustain effective acquired services and asset management practices and performance Per cent of large federal organizations that have an approved or acknowledged investment plan 100% 96%
Per cent of small federal organizations that have an approved or acknowledged investment plan 100% 62%
Performance Analysis and Lessons Learned

Federal organizations with investment plans continue to display progress in the integration and coordination of resource allocation decisions. Organizations have strengthened governance and accountability for investment planning and have improved the alignment of investment planning with program outcomes and their priorities.

Approximately 95 per cent of the government’s spending on assets and acquired services is now supported by an effective regime for planning and decision making. Ninety-six percent of large federal organizations (80 per cent in 2012–13) and 62 per cent of small organizations, an improvement from 60 per cent in 2012–13, have an approved investment plan.

Program 1.5: Government-Wide Funds and Public Service Employer Payments

The Government-Wide Funds and Public Service Employer Payments program accounts for funds that are held centrally to supplement other appropriations, from which allocations are made to, or payments and receipts are made on behalf of, other federal organizations. These funds supplement the standard appropriations process and meet certain responsibilities of the Treasury Board as the employer of the core public administration, including employer obligations under the public service pension and benefits plans.

The administration of these funds falls under the Expenditure Management program and the People Management program, but their financial resources are shown separately in the Program Alignment Architecture for visibility and reporting purposes.

2013–14 Budgetary Financial Resources (dollars)
Main Estimates Planned Spending Total Authorities Available for Use Actual Spending (authorities used) Difference (actual minus planned)
5,420,474,397 5,420,474,397 4,124,513,261 2,629,221,633 -2,791,252,764

This program consists of two components.

Government-Wide Funds (Central Votes) (dollars)
2013–14 Main Estimates 2013–14 Planned Spending 2013–14 Total Authorities Available for Use 2013–14 Actual Spending (authorities used) 2013–14 Difference (actual minus planned)
3,153,193,000 3,153,193,000 1,413,244,675 0 -3,153,193,000

This component of the program pertains to centrally managed funds administered by the Secretariat on behalf of other departments and agencies. Planned spending (equal to Main Estimates) was $3.2 billion.

Each year, Parliament approves the funding authorities for these Votes within the Secretariat’s reference levels. However, throughout the year, the amounts for these Votes are distributed to other departments and agencies. Expenditures appear in their operating Votes, and Secretariat authorities are reduced accordingly. Any unused authorities lapse at year-end.

Public Service Employer Payments (dollars)
2013–14 Main Estimates 2013–14 Planned Spending 2013–14 Total Authorities Available for Use 2013–14 Actual Spending (authorities used) 2013–14 Difference (actual minus planned)
2,267,281,397 2,267,281,397 2,711,268,586 2,629,221,633 361,940,236

This component of the program pertains to group insurance and benefit programs including statutory items. Planned spending (equal to Main Estimates) was $2.3 billion.

During the year, authorities were increased by $0.4 billion for a statutory item related to an actuarial adjustment of the Public Service Superannuation Act (PSSA). Year-end expenditures were less than total authorities by approximately $82 million. This difference was due to surpluses in the Public Service Health Care Plan attributable to greater savings from cost-containment measures than originally forecasted.

2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
N/A N/A N/A


Performance Results
Expected Result Performance Indicators Targets Actual Results
Allocations, payments and receipts managed by the Secretariat are made, as required Per cent of allocations and payments made as required 100% 100%

Performance Analysis and Lessons Learned

Planned spending included $3.2 billion for government-wide funds in Treasury Board Votes 5, 10, 25, 30 and 33, as well as $2.3 billion for public service employer payments for Vote 20 and for payments made under the Public Service Pension Adjustment Act.

The authorities for Votes 5, 10, 25, 30, and 33 totalled $1.4 billion at the end of the fiscal year. The Secretariat received approximately $3.1 billion in Main Estimates and $1.4 billion through the year in Supplementary Estimates, of which $3.1 billion was redistributed to federal organizations. The Secretariat does not include the redistributed amount in its actual spending.

The Secretariat’s actual spending included $2.6 billion in Treasury Board Vote 20 for public service employer payments and statutory items for payments made under the Public Service Pension Adjustment Act, and employer contributions made under the Public Service Superannuation Act and other retirement acts and the Employment Insurance Act.

Program 1.6: Internal Services

Internal Services are groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These groups are Management and Oversight Services, Communications Services, Legal Services, Human Resources Management Services, Financial Management Services, Information Management Services, Information Technology Services, Real Property Services, Materiel Services, Acquisition Services and Other Administrative Services. Internal Services include only those activities and resources that apply across an organization, and not those provided specifically to a program.

2013–14 Budgetary Financial Resources (dollars)
Main Estimates Planned Spending Total Authorities Available for Use Actual Spending (authorities used) Difference (actual minus planned)
71,245,143 71,245,143 88,581,476 80,724,486 9,479,343


2013–14 Human Resources (FTEs)
Planned Actual Difference (actual minus planned)
606 616 10

The difference between the amounts under the headings Main Estimates and Total Authorities Available for Use is mainly due to transfers from Treasury Board central Votes for severance and parental leave payments, the Workspace Renewal Initiative and the Workplace Wellness and Productivity Strategy. The year-end surplus is predominantly due to the frozen amount for litigation costs and delays in projects and staffing.

Section III: Supplementary Information

Financial Statements Highlights

The highlights presented in this section are drawn from the Secretariat’s financial statements and are prepared on an accrual basis. These financial statements have been prepared using Government of Canada accounting policies, which are based on Canadian public sector accounting standards.

The variance between the figures that follow and the figures provided in other sections of this report relate to such items as non-respendable revenues, services without charge received from other government departments, amortization and accrued liability adjustments.

Condensed Statement of Operations and Departmental Net Financial Position (unaudited)
For the Year Ended March 31, 2014
(dollars)
  2013–14 Planned Results 2013–14 Actual 2012–13 Actual Difference (2013–14 actual minus 2013–14 planned) Difference (2013–14 actual minus 2012–13 actual)

Note:

Refer to financial statements for further detail.

Total expenses 2,968,686,941 2,959,400,132 2,784,834,031 -9,286,809 174,566,101
Total net revenues 13,690,701 10,480,950 10,524,573 -3,209,751 -43,623
Net cost of operations before government funding and transfers 2,954,996,240 2,949,030,630 2,775,529,333 -5,965,610 173,501,297
Departmental net financial position -55,932,258 -79,040,774 -23,758,925 -23,108,516 -55,281,849

The Secretariat’s expenses include $2.6 billion for government-wide programs such as the employer’s share of the Public Service Health Care Plan, the Public Service Dental Care Plan, and other insurance and pension programs. Revenues of $10.5 million are mainly comprised of government-wide parking revenues, internal support services offered to other departments, and the recovery of Public Service Pension Plan administration costs.

The increase in total actual expenses in 2013–14 of $175 million as compared with 2012­–13 actuals is mainly due to an increase in payments for government-wide programs, such as the employer’s share of the Public Service Health Care Plan and the Pensioners’ Dental Care Plan, and group disability and life insurance premiums and accrued expenses related to claims against the Crown. The increase is partially offset by reductions attributable to the Economic Action Plan 2012 cost-containment measures and the effect of capital asset writeoffs in 2012–13.

Condensed Statement of Financial Position (unaudited)
As at March 31, 2014
(dollars)
  2013–14 2012–13 $ Difference (2013–14 minus 2012–13)

Note:

Refer to financial statements for further detail.

Total liabilities 536,281,794 478,639,451 57,642,343
Total net financial assets 444,376,578 446,774,005 -2,397,427
Departmental net debt 91,905,216 31,865,446 60,039,770
Total non-financial assets 12,864,442 8,106,521 4,757,921
Departmental net financial position -79,040,774 -23,758,925 -55,281,849

The Secretariat’s assets consist mainly of accounts receivable from other government departments and agencies. Its liabilities consist mainly of accounts payable to these government organizations, and of accrued amounts related to claims for benefits under the Public Service Health Care Plan, the Public Service Dental Care Plan and the Pensioners’ Dental Services Plan.

The increase in total liabilities, the departmental net debt and the departmental net financial position are mainly explained by an increase in accounts payable and accrued liabilities ($73 million), which is partially offset by a decrease in employee future benefits ($15.3 million).

Financial Statements

See the complete Treasury Board of Canada Secretariat Financial Statements for the Year Ended March 31, 2014, which include the Statement of Management Responsibility Including Internal Control Over Financial Reporting and its Annex for fiscal year 2013–14.

Supplementary Information Tables

The supplementary information tables listed in the 2013–14 Departmental Performance Report can be found on the Treasury Board of Canada Secretariat’s website.

Tax Expenditures and Evaluations

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance Canada publishes cost estimates and projections for these measures annually in the Tax Expenditures and Evaluations publication. The tax measures presented in the Tax Expenditures and Evaluations publication are the responsibility solely of the Minister of Finance.

Section IV: Organizational Contact Information

L’Esplanade Laurier
140 O’Connor Street
Ottawa, Ontario
K1A 0R5
Canada

Telephone: 613-957-2400
Toll-free: 1-877-636-0656
Fax: 613-941-4000
TTY: 613-957-9090
Email: info@tbs-sct.gc.ca
Website: www.tbs-sct.gc.ca

Appendix: Definitions

appropriation:

Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

budgetary expenditures:

Include operating and capital expenditures; transfer payments to other levels of government, organizations or individuals; and payments to Crown corporations.

Departmental Performance Report:

Reports on an appropriated organization’s actual accomplishments against the plans, priorities and expected results set out in the corresponding Reports on Plans and Priorities. These reports are tabled in Parliament in the fall.

full-time equivalent:

Is a measure of the extent to which an employee represents a full person-year charge against a departmental budget. Full-time equivalents are calculated as a ratio of assigned hours of work to scheduled hours of work. Scheduled hours of work are set out in collective agreements.

Government-wide outcomes:

A set of 16 high-level objectives defined for the government as a whole, grouped in four spending areas: economic affairs, social affairs, international affairs and government affairs.

Management, Resources and Results Structure:

A comprehensive framework that consists of an organization’s inventory of programs, resources, results, performance indicators and governance information. Programs and results are depicted in their hierarchical relationship to each other and to the Strategic Outcome(s) to which they contribute. The Management, Resources and Results Structure is developed from the Program Alignment Architecture.

non-budgetary expenditures:

Include net outlays and receipts related to loans, investments and advances, which change the composition of government-wide financial assets.

performance:

What an organization did with its resources to achieve its results, how well those results compare to what the organization intended to achieve and how well lessons learned have been identified.

performance indicator:

A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of an organization, program, policy or initiative respecting expected results.

performance reporting:

The process of communicating evidence-based performance information. Performance reporting supports decision making, accountability and transparency.

planned spending:

For Reports on Plans and Priorities (RPPs) and Departmental Performance Reports (DPRs), planned spending refers to those amounts that receive Treasury Board approval by February 1. Therefore, planned spending may include amounts incremental to planned expenditures presented in the Main Estimates.

A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their RPPs and DPRs.

plans:

The articulation of strategic choices, which provides information on how an organization intends to achieve its priorities and associated results. Generally a plan will explain the logic behind the strategies chosen and tends to focus on actions that lead up to the expected result.

priorities:

Plans or projects that an organization has chosen to focus and report on during the planning period. Priorities represent the things that are most important or what must be done first to support the achievement of the desired Strategic Outcome(s).

program:

A group of related resource inputs and activities that are managed to meet specific needs and achieve intended results and that are treated as a budgetary unit.

results:

An external consequence attributed, in part, to an organization, policy, program or initiative. Results are not within the control of a single organization, policy, program or initiative; instead they are within the area of the organization’s influence.

Program Alignment Architecture:

A structured inventory of an organization’s programs depicting the hierarchical relationship between programs and the Strategic Outcome(s) to which they contribute.

Report on Plans and Priorities:

Provides information on the plans and expected performance of appropriated organizations over a three-year period. These reports are tabled in Parliament each spring.

Strategic Outcome:

A long-term and enduring benefit to Canadians that is linked to the organization’s mandate, vision and core functions.

sunset program:

A time-limited program that does not have an ongoing funding and policy authority. When the program is set to expire, a decision must be made whether to continue the program. In the case of a renewal, the decision specifies the scope, funding level and duration.

target:

A measurable performance or success level that an organization, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.

whole-of-government framework:

Maps the financial contributions of federal organizations receiving appropriations by aligning their Programs to a set of 16 government-wide, high-level outcome areas, grouped under four spending areas.

Treasury Board of Canada Secretariat
Financial Statements (Unaudited)
for the Year Ended March 31, 2014

Statement of Management Responsibility Including Internal Control Over Financial Reporting

Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2014, and all information contained in these statements rests with the management of the Treasury Board of Canada Secretariat (Secretariat). These financial statements have been prepared by management using the government’s accounting policies, which are based on Canadian public sector accounting standards.

Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management’s best estimates and judgment, and gives due consideration to materiality. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the Secretariat’s financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada and included in the Secretariat’s Departmental Performance Report is consistent with these financial statements.

Management is also responsible for maintaining an effective system of internal control over financial reporting designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are properly authorized and recorded in accordance with the Financial Administration Act and other applicable legislation, regulations, authorities and policies.

Management seeks to ensure the objectivity and integrity of data in its financial statements through careful selection, training and development of qualified staff; through organizational arrangements that provide appropriate divisions of responsibility; through communication programs aimed at ensuring that regulations, policies, standards and managerial authorities are understood throughout the Secretariat; and through conducting an annual risk-based assessment of the effectiveness of the system of internal control over financial reporting. 

A risk-based assessment for the year ended March 31, 2014, was completed in accordance with the Policy on Internal Control, and the results and action plans are summarized in the annex.

The system of internal control over financial reporting is designed to mitigate risks to a reasonable level based on an ongoing process to assess key risks, to assess effectiveness of associated key controls and to make any necessary adjustments.

The system of internal control is monitored by Internal Audit, which conducts periodic audits and reviews of different areas of the Secretariat’s operations. In addition, the Chief Audit Executive has free access to the Audit Committee, which oversees and provides advice to management on its responsibilities for maintaining adequate control systems and the quality of financial reporting. This committee undertakes a review of the financial statements, including all significant accounting estimates and judgments therein, and advises the Secretariat on any apparent material concerns.

The financial statements of the Secretariat have not been audited.



Yaprak Baltacioğlu
Secretary of the Treasury Board
Ottawa, Canada
September 3, 2014

Christine Walker
Chief Financial Officer
Ottawa, Canada
September 3, 2014


Treasury Board of Canada Secretariat
Statement of Financial Position (Unaudited)
as at March 31

(in thousands of dollars)
2014 2013

Table Notes

The accompanying notes form an integral part of these financial statements.

  • For contractual obligations, see Note 9.
  • For contingent liabilities, see Note 10.
Liabilities
Accounts payable and accrued liabilities ( Note 4)
518,507 445,510
Vacation pay and compensatory leave
7,888 7,998
Employee future benefits ( Note 5)
9,814 25,131
Lease obligation for tangible capital assets ( Note 6)
73 0
Total liabilities 536,282 478,639
Financial assets
Due from Consolidated Revenue Fund
235,899 275,809
Accounts receivable and advances ( Note 7)
208,989 171,312
Total gross financial assets 444,888 447,121
Financial assets held on behalf of government
Accounts receivable and advances ( Note 7)
(511) (347)
Total financial assets held on behalf of government (511) (347)
Total net financial assets 444,377 446,774
Departmental net debt 91,905 31,865
Non-financial assets
Prepaid expenses
31 36
Tangible capital assets ( Note 8)
12,833 8,070
Total non-financial assets 12,864 8,106
Departmental net financial position (79,041) (23,759)



Yaprak Baltacioğlu
Secretary of the Treasury Board
Ottawa, Canada
September 3, 2014

Christine Walker
Chief Financial Officer
Ottawa, Canada
September 3, 2014


Treasury Board of Canada Secretariat
Statement of Operations and Departmental Net Financial Position (Unaudited)
for the Year Ended March 31

(in thousands of dollars)
2014 Planned Results 2014 2013

Table Notes

The accompanying notes form an integral part of these financial statements.

  • For segmented information, see Note 13.
  • Planned results were presented in the 2013–14 future-oriented financial statements and included in the Secretariat’s 2013–14 Report on Plans and Priorities (RPP), based on plans as at February 28, 2013 (see also Note 2a).
Expenses
Government-Wide Funds and Public Service Employer Payments
2,706,143 2,610,909 2,492,654
Management Frameworks
57,644 59,014 60,325
People Management
55,525 138,956 69,763
Expenditure Management
38,058 36,490 42,087
Financial Management
34,925 31,659 31,349
Internal Services
76,392 82,372 88,656
Total expenses 2,968,687 2,959,400 2,784,834
Revenues
Internal support services
6,709 6,808 6,674
Parking fees – Government-wide
4,702 3,355 4,787
Recovery of pension administration costs
8,393 4,518 4,725
Other
41 1,012 50
Gross revenues
19,845 15,693 16,236
Revenues earned on behalf of government
(6,154) (5,212) (5,711)
Total net revenues 13,691 10,481 10,525
Net cost from continuing operations 2,954,996 2,948,919 2,774,309
Transferred operations (Note 12)
Expenses
0 112 1,220
Net cost of transferred operations 0 112 1,220
Net cost of operations before government funding and transfers 2,954,996 2,949,031 2,775,529
Government funding and transfers
Net cash provided by government
2,942,126 2,912,605 2,707,235
Change in due from Consolidated Revenue Fund
(256) (39,910) 51,319
Services provided without charge by other government departments ( Note 11)
22,407 23,100 23,658
Transfer of assets and liabilities from (to) other government departments ( Note 8 and Note 12)
0 (2,046) 21
Total government funding and transfers 2,964,277 2,893,749 2,782,233
Net cost of operations after government funding and transfers (9,281) 55,282 (6,704)
Departmental net financial position – Beginning of year (65,213) (23,759) (30,463)
Departmental net financial position – End of year (55,932) (79,041) (23,759)


Treasury Board of Canada Secretariat
Statement of Change in Departmental Net Debt (Unaudited)
for the Year Ended March 31

(in thousands of dollars)
2014 Planned Results 2014 2013

Table Notes

The accompanying notes form an integral part of these financial statements.

  • Planned results were presented in the 2013–14 future-oriented financial statements and included in the Secretariat’s 2013–14 Report on Plans and Priorities (RPP), based on plans as at February 28, 2013 (see also Note 2a).
Net cost of operations after government funding and transfers (9,281) 55,282 (6,704)
Change due to tangible capital assets
Acquisition of tangible capital assets
30 7,955 2,411
Acquisition of leased tangible capital assets
0 97 0
Amortization of tangible capital assets
(2,922) (1,034) (965)
Proceeds from disposal of tangible capital assets
(10) 0 0
Gain (loss) on writeoff of tangible capital assets
10 (209) (8,375)
Transfer from (to) other government departments
0 (2,046) 21
Total change due to tangible capital assets
(2,892) 4,763 (6,908)
Change due to prepaid expenses
3 (5) (45)
Net increase (decrease) in departmental net debt (12,170) 60,040 (13,657)
Departmental net debt – Beginning of year 68,254 31,865 45,522
Departmental net debt – End of year 56,084 91,905 31,865


Treasury Board of Canada Secretariat
Statement of Cash Flows (Unaudited)
for the Year Ended March 31

( in thousands of dollars)
2014 2013

Table Note

The accompanying notes form an integral part of these financial statements.

Operating activities
Net cost of operations before government funding and transfers 2,949,031 2,775,529
Non-cash items:
Amortization of tangible capital assets
(1,034) (965)
Loss on writeoff of tangible capital assets
(209) (8,375)
Services provided without charge by other government departments ( Note 11)
(23,100) (23,658)
Variations in Statement of Financial Position:
Increase (decrease) in accounts receivable and advances
37,513 (30,339)
Decrease in prepaid expenses
(5) (45)
Increase in accounts payable and accrued liabilities
(72,997) (7,376)
Increase in lease obligation for tangible capital assets
(73) 0
Decrease in vacation pay and compensatory leave
110 807
Decrease (increase) in employee future benefits
15,317 (754)
Cash used in operating activities 2,904,553 2,704,824
Capital investing activities
  Acquisitions of tangible capital assets
7,955 2,411
  Acquisition of leased tangible capital assets
97 0
Cash used in capital investing activities 8,052 2,411
Net cash provided by the Government of Canada 2,912,605 2,707,235

1. Authority and Objectives

Under the broad authority of sections 5 to 13 of the Financial Administration Act, the Secretariat supports the Treasury Board as a committee of ministers in its role as the general manager and employer of the core public administration. The Secretariat is headed by a Secretary, who reports to the President of the Treasury Board.

The mission of the Secretariat is to ensure that the rigorous stewardship of public resources achieves results for Canadians.

The core business of the Secretariat is currently organized into the following key programs:

a) Government-Wide Funds and Public Service Employer Payments

The Government-Wide Funds and Public Service Employer Payments program accounts for funds that are held centrally to supplement other appropriations from which allocations are made to, or payments and receipts are made on behalf of, other federal organizations. These funds supplement the standard appropriations process and meet certain responsibilities of the Treasury Board as the employer of the core public administration, including employer obligations under the public service pension and benefits plans.

b) Management Frameworks

In support of Treasury Board’s role as management board, the Secretariat provides the framework for the management of government operations. It does so by developing specific policies, regulations, directives and guidelines that, once approved by the Treasury Board, provide the parameters within which deputy heads manage their departments. The Secretariat also helps build understanding and capacity by reaching out to the different communities within departments and agencies (e.g., finance, human resources) that support deputy heads in implementing Treasury Board policies.

c) People Management

The People Management program supports Treasury Board activities in its role as the employer of the core public administration. The program’s primary objectives are to lead people management and promote leadership excellence, to support human resources infrastructure, and to ensure the appropriate degree of consistency in people management across the public service. In certain instances, activities extend beyond the core public administration to separate agencies, members of the Royal Canadian Mounted Police and the Canadian Forces, students and appropriation-dependent Crown corporations.

d) Expenditure Management

The Expenditure Management program helps align resources to achieve government priorities in a way that maximizes value for money and provides a whole-of-government perspective on matters related to direct program spending. Working with all federal organizations that are subject to budget appropriation, the Secretariat undertakes the review, analysis and challenge of plans and proposals that involve departmental spending, expenditure forecasting and strategies, expenditure management of total compensation, and results-based management.

e) Financial Management

The Financial Management program provides oversight and direction to federal organizations to improve the stewardship of taxpayers’ dollars and government assets.

The program works to strengthen financial management, internal audit, management of real property and materiel, investment planning, project management and procurement across the federal public service. This is accomplished by providing direction to departments; demonstrating leadership; developing and maintaining policies, guidance and practices; nurturing sustainable and professional communities (e.g., finance, procurement, audit); and helping to improve government operations.

f) Internal Services

Internal Services are groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These include support functions such as communications, financial and human resources management, real property, information technology, legal services and procurement.

Internal Services include only those activities and resources that apply across an organization and do not include those provided for a specific program.

2. Summary of Significant Accounting Policies

These financial statements have been prepared using the government’s accounting policies, which are based on Canadian public sector accounting standards. The presentation and results using the accounting policies stated below do not result in any significant differences from Canadian public sector accounting standards.

The significant accounting policies are as follows:

a) Parliamentary authorities

The Secretariat is financed by the Government of Canada through parliamentary authorities. Financial reporting of authorities provided to the Secretariat do not parallel financial reporting according to generally accepted accounting principles since authorities are primarily based on cash flow requirements. Consequently, items recognized in the Statement of Operations and Departmental Net Financial Position and in the Statement of Financial Position are not necessarily the same as those provided through authorities from Parliament.

Note 3 provides a reconciliation between the bases of reporting. The amounts under Planned Results in the Statement of Operations and Departmental Net Financial Position and the Statement of Change in Departmental Net Debt are the amounts reported in the future-oriented financial statements included in the 2013–14 Report on Plans and Priorities.

b) Net cash provided by government

The Secretariat operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Secretariat is deposited to the CRF, and all cash disbursements made by the Secretariat are paid from the CRF. The net cash provided by government is the difference between all cash receipts and all cash disbursements, including transactions between government departments.

c) Amounts due from/to the Consolidated Revenue Fund (CRF)

Amounts due from or to the Consolidated Revenue Fund (CRF) are the result of timing differences at year-end between when a transaction affects authorities and when it is processed through the CRF. Amounts due from the CRF represent the net amount of cash that the Secretariat is entitled to draw from the CRF without further authorities to discharge its liabilities.

d) Revenues

Revenues are accounted for in the period in which the related transaction or event that gave rise to the revenues occurred.

Revenues that are non-respendable are not available to discharge the Secretariat’s liabilities. While the Secretary is expected to maintain accounting control, he or she has no authority regarding the disposition of non-respendable revenues. As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and, therefore, are presented as a reduction of the entity’s gross revenues.

e) Expenses

Expenses are recorded on an accrual basis:

  • Transfer payments are recorded as expenses when authorization for the payment exists and the recipient has met the eligibility criteria or the entitlements established for the transfer payment program. Transfer payments that become repayable as a result of the realization of conditions specified in the contribution agreement are recorded as a reduction to transfer payment expenses and are set up as a receivable.
  • Vacation pay and compensatory leave are accrued as the benefits are earned by employees under their respective terms of employment.
  • Services provided without charge by other government departments for accommodation and legal services are recorded as operating expenses at their estimated cost.

f) Government-wide employee benefits

(i) Pension and other employee benefits

Eligible public service employees participate in the Public Service Pension Plan (the Plan), a defined benefit pension plan sponsored by the Government of Canada. In support of the Treasury Board’s role as employer for the public service, the Secretariat funds employer contributions to the Plan for all departments and agencies, including additional contributions in respect of any actuarial deficits, via statutory authorities.

Starting with the year 2012–13, and based on the March 31, 2011, triennial actuarial valuation of the Plan tabled in Parliament on June 21, 2012, an annual adjustment of $435 million will be made to the Pension Fund for a period of 13 years ending in 2025. This amount, along with an annual adjustment of $8 million for Retirement Compensation Arrangement Account No. 2, comprises the $443 million that has been expensed in the Secretariat’s financial statements (refer to Note 13b).

Employer contributions to the Plan are expensed in the year incurred, and the Secretariat recovers a portion of the employer contributions from other departments and agencies.

Eligible employees of the Secretariat also participate in the Plan. The Secretariat’s financial reporting responsibility in respect of its own employees’ participation in the Plan is limited to its employer contributions.

The Government of Canada also sponsors a variety of other employee benefit plans that the Secretariat is responsible for administering and/or funding through its centrally managed funds. Benefit payments for these plans are recognized as expenses in the Secretariat’s financial statements when they become due, and no accruals are recorded for future benefits. A portion of these benefits is also recovered from other departments and agencies. This accounting treatment corresponds to the funding provided to the Secretariat through parliamentary appropriations.

For all pension and other employee future benefits, the actuarial liabilities and related disclosures as well as actuarial surpluses or deficiencies for the whole of government are recognized in the financial statements of the Government of Canada. It is the government as the plans’ sponsor that ultimately bears the actuarial and investment risks inherent to these defined benefit plans.

(ii) Severance benefits

Certain employee groups are entitled to severance benefits under labour contracts or conditions of employment. These benefits are accrued as employees render the services necessary to earn them. The obligation relating to the benefits earned by employees is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government of Canada as a whole.

As a result of collective agreement negotiations with certain employee groups and changes to conditions of employment for executives and certain non-represented employees, the accumulation of severance benefits under the employee severance pay program ceased for these employees, commencing in 2012. Employees subject to these changes have been given the option to be immediately paid the full or partial value of benefits earned to date or to collect the full or remaining value of benefits on termination from the public service. As a result, the obligation related to these employee groups has ceased to accumulate.

g) Accounts receivable and advances

Accounts receivable and advances are stated at the lower of cost or net recoverable value. A valuation allowance has been recorded for receivables where recovery is considered uncertain.

h) Contingent liabilities

Contingent liabilities are potential liabilities that may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur and a reasonable estimate of the loss can be made, an estimated liability is accrued, and an expense is recorded. If the likelihood is not determinable or an amount cannot be reasonably estimated, the contingency is disclosed in the notes to the financial statements.

i) Tangible capital assets

All tangible capital assets and leasehold improvements having an initial cost of $10,000 or more are recorded at their acquisition cost. The Secretariat does not capitalize intangibles, works of art and historical treasures that have cultural, aesthetic or historical value.

Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:


Asset class Amortization period
Computer hardware 3 years
Computer software 3 to 10 years
Machinery and equipment 3 to 10 years
Motor vehicles 3 years
Assets under construction Once in service, in accordance with asset type
Leasehold improvements Lesser of the remaining term of the lease or useful life of the improvement
Leased tangible capital assets Over the lease term

Assets under construction are recorded in the applicable capital asset class in the year that they become available for use, and are not amortized until they become available for use.

j) Measurement uncertainty

The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of the assets, liabilities, revenues and expenses in the financial statements. At the time of the preparation of these statements, management believes the estimates and assumptions to be reasonable. The most significant items where estimates are used are contingent liabilities, the liability for employee future benefits, and the useful life of tangible capital assets. The actual results could significantly differ from the estimated results. Management’s estimates are reviewed periodically; as adjustments become necessary, they are recorded in the financial statements in the year they become known.

3. Parliamentary Authorities

The Secretariat receives most of its funding through expenditure authorities provided by Parliament. Items recognized in the Statement of Operations and Departmental Net Financial Position and the Statement of Financial Position one year may be funded through the parliamentary authorities of prior, current or future years. Accordingly, the Secretariat’s net results of operations for the year on a government funding basis differ from its net results of operations on an accrual accounting basis. The differences are reconciled in the following tables:

a) Reconciliation of net cost of operations to current year authorities used


($ thousands)
2014 2013
Net cost of operations before government funding and transfers 2,949,031 2,775,529
Adjustments for items affecting net cost of operations but not affecting authorities:
Amortization of tangible capital assets
(1,034) (965)
Loss on writeoff of tangible capital assets
(209) (8,375)
Services provided without charge by other government departments
(23,100) (23,658)
Decrease in vacation pay and compensatory leave
110 807
Decrease (increase) in employee future benefits
15,108 (284)
Refund of prior years’ expenditures
19,668 12,698
Decrease (increase) in accrued liabilities
(74,600) 7,795
Other
109 (4,779)
Subtotal (63,948) (16,761)
Adjustments for items not affecting net cost of operations but affecting authorities:
Acquisitions of tangible capital assets
7,955 2,411
Acquisition of leased tangible capital assets
24 0
Decrease (increase) in advances
(541) 847
Subtotal 7,438 3,258
Current year authorities used 2,892,521 2,762,026

b) Authorities provided and used

($ thousands)
2014 2013
Authorities provided
Vote 1 — Program expenditures
246,328 255,132
Vote 5 — Government contingencies
749,999 750,000
Vote 10 — Government-wide initiatives
2,093 2,093
Vote 20 — Public service insurance
2,268,180 2,277,220
Vote 25 — Operating budget carry-forward
173,454 0
Vote 30 — Pay list requirements
487,699 26,193
Vote 33 — Capital budget carry-forward
0 219,656
Subtotal 3,927,753 3,530,294
Statutory authorities:
Contributions to employee benefit plans
28,996 29,698
Unallocated employer contributions made under the Public Service Superannuation Act, other retirement acts, and the Employment Insurance Act
443,000 443,000
Payments for the pay equity settlement pursuant to section 30 of the Crown Liability and Proceedings Act
84  22
President of the Treasury Board – Salary and car allowance
79 78
4 1
Spending of proceeds from the disposal of surplus Crown assets
3 1
Subtotal 472,166 472,800
Total authorities provided 4,399,919 4,003,094
Less:
Lapsed or transferred authorities:
Vote 1 — Program expenditures
(12,104) (23,255)
Vote 5 — Government contingencies
(749,999) (750,000)
Vote 10 — Government-wide initiatives
(2,093) (2,093)
Vote 20 — Public service insurance
(82,047) (219,870)
Vote 25 — Operating budget carry-forward
(173,454) 0
Vote 30 — Pay list requirements
(487,699) (26,193)
Vote 33 — Capital budget carry-forward
0 (219,656)
Spending of proceeds from the disposal of surplus Crown assets
(2) (1)
Subtotal (1,507,398) (1,241,068)
Current year authorities used 2,892,521 2,762,026

4. Accounts Payable and Accrued Liabilities

The following table presents the details of the Secretariat’s accounts payable and accrued liabilities:


($ thousands)
2014 2013
Accounts payable to other government departments and agencies 312,988 307,476
Accounts payable to external parties 19,100 13,636
Subtotal 332,088 321,112
Accrued liabilities 186,419 124,398
Total accounts payable and accrued liabilities 518,507 445,510

5. Employee Future Benefits

a) Pension benefits

The Secretariat’s employees participate in the Public Service Pension Plan (the Plan), which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years, at a rate of 2 per cent per year of pensionable service times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Québec Pension Plan benefits and are indexed to inflation.

Both the employees and the Secretariat contribute to the cost of the Plan. Due to the amendment of the Public Service Superannuation Act following the implementation of provisions related to Economic Action Plan (EAP) 2012, employee contributors have been divided into two groups:

  1. Group 1 relates to existing plan members as of December 31, 2012; and
  2. Group 2 relates to members joining the Plan as of January 1, 2013.

Each group has a distinct contribution rate. The 2013–14 employer expense amounts to $20.3 million ($21.2 million in 2012–13). For Group 1 members, this expense represents approximately 1.6 times (1.7 times in 2012–13) the employee contributions; for Group 2 members, it represents approximately 1.5 times (1.6 times in 2012–13) the employee contributions.

Employee contribution rates for both groups are gradually being increased to allow the employee-employer cost-sharing ratio to reach 50:50 by 2017–18.

b) Severance benefits

The Secretariat provides severance benefits to certain employee occupational groups based on eligibility, years of service and final salary. These severance benefits are not pre-funded. Benefits will be paid from future authorities. Information about the severance benefits, measured as at year ended March 31, is as follows (see also Note 2f (ii)):


($ thousands)
2014 2013
Accrued benefit obligation – Beginning of year 25,131 24,377
Expense for the year (2,673) 8,038
Benefits paid during the year (12,644) (7,284)
Accrued benefit obligation – End of year 9,814 25,131

6. Lease Obligation for Tangible Capital Assets

The Secretariat has entered into a new capital lease agreement related to computer hardware with a cost of $96,750 and accumulated amortization of $8,062 as at March 31, 2014. The obligation for the upcoming year (2014–15) is $72,663, which represents the total future minimum lease payments.

7. Accounts Receivable and Advances

The following table presents details of the Secretariat’s accounts receivable and advance balances:


($ thousands)
2014 2013
Receivables – Other government departments and agencies 207,869 169,301
Receivables – External parties 1,201 1,994
Advances to employees 11 17
Subtotal accounts receivable and advances 209,081 171,312
Less allowance for doubtful accounts on external receivables (92) 0
Gross accounts receivable and advances 208,989 171,312
Accounts receivable held on behalf of government (511) (347)
Net accounts receivable and advances 208,478 170,965

The bulk of receivables from other government departments and agencies are related to receivables established at year-end as a result of employee benefit plans.

8. Tangible Capital Assets

The following table presents the details of tangible capital assets:


($ thousands)
Cost Accumulated amortization Net book value
Capital asset class Opening balance Acquisi-tions Adjust-ments Closing balance Opening balance Amorti-zation Adjust-ments Closing balance 2014 2013

Table Note

The adjustments column includes assets under construction that were put into use during the reporting period; a retirement of machinery and equipment; and an adjustment to computer software for the transfer of workplace technology device software to Shared Services Canada.

Assets under construction 660 7,571 (660) 7,571 0 0 0 0 7,571 660
Machinery and equipment 869 0 (49) 820 141 88 (49) 180 640 728
Motor vehicles 122 24 0 146 102 19 0 121 25 20
Leasehold improvements 1,952 0 0 1,952 1,952 0 0 1,952 0 0
Leased computer hardware 0 97 0 97 0 8 0 8 89 0
Computer hardware 10 53 0 63 10 0 0 10 53 0
Computer software 7,794 307 (1,600) 6,501 1,132 919 (5) 2,046 4,455 6,662
Total 11,407 8,052 (2,309) 17,150 3,337 1,034 (54) 4,317 12,833 8,070

9. Contractual Obligations

The nature of the Secretariat’s activities can result in some large multi-year contracts and obligations whereby the Secretariat is obligated to make future payments when the services or goods are received. Significant contractual obligations that can be reasonably estimated are summarized in the following table:


($ thousands)
2015 2016 2017 Total
Public service health and dental care plans 32,097 33,375 20,899 86,371
Other professional services 2,847 19 0 2,866
Management consulting 582 48 0 630
Computer services 892 0 0 892
Translation services 2,410 0 0 2,410
Rentals and leases 1,268 924 840 3,032
Total 40,096 34,366 21,739 96,201

10. Contingent Liabilities

Claims and litigations

Claims have been made against the Secretariat in the normal course of operations. These claims include items with pleading amounts and others for which no amount is specified. Claims for which the outcome is not determinable and a reasonable estimate can be made by management amount to approximately $210 million ($295 million in 2012–13) as at March 31, 2014.

Some of these potential liabilities may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fails to occur and that a reasonable estimate of the loss can be made, an estimated liability is accrued, and an expense is recorded in the financial statements. No accrual for the above contingent liabilities has been made in these financial statements.

11. Related-Party Transactions

The Secretariat is related, as a result of common ownership, to all Government of Canada departments, agencies and Crown corporations. The Secretariat enters into transactions with these entities in the normal course of business and on normal trade terms. In addition, the Secretariat has the responsibility to administer and fund on behalf of other government departments the employer’s contribution to health, dental and other employee insurance plans and payroll benefits through its centrally managed funds (refer to note 11b below).

During the year, the Secretariat received and provided common services as disclosed in the next sections.

a) Common services provided without charge by other government departments

The Secretariat received accommodation and legal services from certain common service organizations. These services were provided without charge and have been recorded in the department’s Statement of Operations and Departmental Net Financial Position as follows:


($ thousands)
2014 2013
Accommodation 19,639 19,905
Legal services 3,461 3,753
Total 23,100 23,658

In order to achieve efficiency and cost-effectiveness and to deliver programs economically to the public, the government has centralized some of its administrative activities. As a result, the government uses central agencies and common service organizations so that one department performs services for all other departments and agencies without charge. The cost of these services, such as the payroll and cheque issuance services provided by Public Works and Government Services Canada and the email, network and data centre services and the workplace technology devices provided by Shared Services Canada, are not included in the Secretariat’s Statement of Operations and Departmental Net Financial Position.

b) Common services provided without charge to other government departments

The Secretariat provided services without charge to other government departments for the provision of the employer’s contribution to health, dental and other employee insurance plans and payroll benefits in the amount of $1.6 billion in 2013–14 (compared with $1.7 billion in 2012–13).

c) Other transactions with related parties


($ thousands)
2014 2013
Expenses – Other government departments and agencies 23,575 23,263
Revenues – Other government departments and agencies 11,324 11,407

Expenses and revenues disclosed in (c) exclude common services provided without charge, which have already been disclosed in (a) and (b). The expenses are related to various goods and services and to salary transactions with other departments and agencies. The revenues are mainly related to internal support services and the recovery of public service pension administration costs.

12. Transfers From (to) Other Government Departments

Effective April 03, 2013, Shared Services Canada was given the mandate to provide services for the acquisition and provision of hardware and software for workplace technology devices (formerly known as end-user devices). The Secretariat transferred to Shared Services Canada the control and supervision of the portion of its administration costs and functions for this mandate, including stewardship responsibility of the assets related to these functions.

The impact of transfers from (to) other government departments in the financial statements is as follows:


($ thousands)
2014 2013
Assets
Tangible capital asset transfer (from) to other government departments 
To Shared Services Canada (net book value) ( Note 8)
(2,046) 0
From Transport Canada
0 21
Total assets transferred to other government departments
(2,046) 21
Adjustment to the departmental net financial position (2,046) 21

Expenses related to the transferred operations are showed on a separate line in the Statement of Operations and Departmental Net financial Position.

13. Segmented Information

a) Main programs

Presentation by segment is based on the Secretariat’s program alignment architecture. This presentation is based on the same accounting policies described in the summary of significant accounting policies in Note 2. The following table presents the expenses incurred and revenues generated for the main programs, by major category of expenses and revenues.


($ thousands)
GF & PSEP MF PM EM FM IS 2014 Total 2013
Legend:
  • GF & PSEP – Government-Wide Funds and Public Service Employer Payments
  • EM – Expenditure Management
  • MF – Management Framework
  • FM – Financial Management
  • PM – People Management
  • IS – Internal Services
Transfer payments
Industry
0 55 2 0 200 0 257 265
Total transfer payments 0 55 2 0 200 0 257 265
Operating expenses
Government-wide funds and public service employer payments
2,610,909 0 0 0 0 0 2,610,909 2,492,654
Salary and employee benefits
0 43,549 43,106 30,307 23,792 54,932 195,686 200,715
Professional and special services
0 9,802 10,688 2,867 5,172 15,436 43,965 47,621
Accommodation
0 3,928 4,321 2,749 1,964 6,677 19,639 19,906
Transport and telecommunications
0 359 584 79 175 634 1,831 2,527
Machinery, equipment, parts and tools
0 154 159 84 55 1,540 1,992 2,682
Repair and maintenance
0 12 54 0 2 440 508 1,235
Utilities, materiel and supplies
0 59 170 36 36 317 618 856
Information
0 22 78 29 40 266 435 382
Rentals
0 1,036 246 67 104 1,716 3,169 2,290
Amortization
0 0 418 249 102 265 1,034 965
Other subsidies and expenses
0 38 79,130 23 17 149 79,357 12,736
Total operating expenses 2,610,909 58,959 138,954 36,490 31,459 82,372 2,959,143 2,784,569
Total expenses 2,610,909 59,014 138,956 36,490 31,659 82,372 2,959,400 2,784,834
Revenues
Internal support services
0 0 0 0 0 6,808 6,808 6,674
Parking fees and other revenues
4,360 0 847 0 0 7 5,214 5,714
Recovery of pension administration costs
0 0 3,671 0 0 0 3,671 3,848
Revenues earned on behalf of government
(4,360) 0 (847) 0 0 (5) (5,212) (5,711)
Total net revenues 0 0 3,671 0 0 6,810 10,481 10,525
Net cost from continuing operations 2,610,909 59,014 135,285 36,490 31,659 75,562 2,948,919 2,774,309

b) Government-wide funds and public service employer payments

The Government of Canada sponsors defined benefit pension plans covering most of its employees. The Secretariat also funds payments to, or in respect of, the following:

  • Employer’s share of contributions to the Public Service Death Benefit Account;
  • Employer’s share of Canada/Québec Pension Plan contributions and Employment Insurance premiums;
  • Employer’s share of health, disability, and life insurance premiums and related Québec sales tax;
  • Employer’s share of the Québec Parental Insurance Plan premium;
  • Claims and related costs under the Public Service Dental Care Plan and the Pensioners’ Dental Services Plan;
  • Provincial payroll taxes in respect of employees who work in the provinces of Quebec, Ontario, Manitoba and Newfoundland and Labrador. The payroll tax is levied on employers in each province to help fund their respective health plans; and
  • Returns to certain employees of their share of the Employment Insurance premium reduction.

Generally, Public Service Pension Plan contributions, Public Service Death Benefit Account contributions, Canada/Québec Pension Plan contributions and Employment Insurance premiums are recovered from all departments, agencies and revolving funds based on salaries and wages incurred. Contributions to health care plans are recovered from certain departments, agencies and all revolving funds based on a percentage of salaries and wages incurred.

The following table presents a breakdown by major category.


($ thousands)
2014 2013
Public Service Pension Plan and Retirement Compensation Arrangement contributions (statutory) 2,640,277 2,608,360
Public Service Health Care Plan premiums (Vote 20) 978,370 965,314
Canada/Québec Pension Plan contributions (statutory) 625,957 670,212
Provincial payroll taxes (Vote 20) 535,927 521,468
Group disability and life insurance premiums (Vote 20) 560,342 507,371
Employment Insurance premiums (statutory) 288,217 299,992
Public Service Dental Care Plan claims (Vote 20) 265,284 268,845
Pensioners’ Dental Services Plan claims (Vote 20) 158,872 142,796
Provincial health insurance plan premiums (Vote 20) 37,836 35,187
Québec Parental Insurance Plan premiums (Vote 20) 35,616 35,801
Public Service Death Benefit Account contributions (statutory) 14,409 12,669
Public Service Pension Plan and Retirement Compensation Arrangement contributions in respect of actuarial deficits (statutory) 443,000 443,000
Other expenses (Voted and statutory) 7,906 7,033
Total expenses 6,592,013 6,518,048
Recoveries
Employer’s contributions to government employee benefit plans recovered from government departments and agencies (statutory) 3,568,860 3,591,233
Employer’s contributions to government employee insurance plans recovered from government departments, agencies and other organizations (Vote 20) 153,588 184,418
Employees’ and pensioners’ contributions to the Public Service Health Care Plan recovered from government departments and other organizations (Vote 20) 181,005 176,067
Pensioners’ contributions to the Pensioners’ Dental Services Plan (Vote 20) 77,651 73,676
Total recoveries 3,981,104 4,025,394
Net expenses 2,610,909 2,492,654

14. Subsequent Event

An action was commenced in the Federal Court of Canada on June 6, 2008, challenging the reduction of former RCMP members’ long-term disability payments under their RCMP insurance policy by the amount of their Pension Act disability benefit. The parties reached an agreement that was endorsed by the Federal Court of Canada on August 5, 2014. As a result, the full amount of the settlement has been recorded as an accrued liability in these financial statements.

15. Comparative Information

Comparative figures have been reclassified to conform to the current year’s presentation.

Departmental Sustainable Development Strategy

Overview of the Federal Government’s Approach to Sustainable Development

The Federal Sustainable Development Strategy (FSDS) 2013–16, tabled on November 4, 2013, guides the Government of Canada’s sustainable development activities, as required by the Federal Sustainable Development Act (FSDA). In keeping with the objectives of the FSDA, namely, to make environmental decision making more transparent and accountable to Parliament, the Treasury Board of Canada Secretariat (Secretariat) supports the implementation of the FSDS through the activities found in this departmental strategy.

Accordingly, the Secretariat’s Departmental Sustainable Development Strategy (DSDS) presents the results for commitments for Theme IV –Shrinking the Environmental Footprint – Beginning With Government, based on the 2010–13 FSDS.

Theme IV: Implementation Strategies

Surplus Electronic and Electrical Equipment Target
By March 31, 2014, each department will reuse or recycle all surplus electronic and electrical equipment (EEE) in an environmentally sound and secure manner.
Performance Measure Performance Status
Target status Achieved
Existence of an implementation plan for the disposal of all departmentally generated EEE. Yes, completed December 2011
Total number of departmental locations with an EEE implementation plan fully implemented, expressed as a percentage of all locations, by the end of the given fiscal year. 100%

Strategies and/orComments

  1. FY 2011–12: The Secretariat evaluated and adjusted its practices to be fully compliant in all 11 of its employment locations. These practices were documented in the Secretariat’s Policy Framework for the Management of Assets and Acquired Services and reinforced at operational levels.
  2. FY 2012–13: The Secretariat continued to maintain 100-per-cent compliance.
  3. FY 2013–14: The Secretariat continued to maintain 100-per-cent compliance.
  4. The Secretariat has achieved 100 per cent of locations with an EEE implementation plan fully implemented.
Printing Unit Reduction Target
By March 31, 2013, each department will achieve an 8:1 average ratio of office employees to printing units. Departments will apply the target where building occupancy levels, security considerations, and space configuration allow. (Target 8.7 from the 2010–13 FSDS)
Performance Measure Performance Status
Target status Exceeded
Ratio of departmental office employees to printing units in fiscal year 201011, where building occupancy levels, security considerations and space configuration allow. (Optional) N/A
Ratio of departmental office employees to printing units at the end of the given fiscal year, where building occupancy levels, security considerations and space configuration allow. 11:1

Strategies and/or Comments

  1. FY 2011–12: The Secretariat undertook a study to determine the department’s inventory of printing units.
    1. A centralized procurement model and associated controls were implemented to replace the decentralized approach historically used within the department.
    2. A plan was developed to consolidate and reduce the number of printing units in order to move rapidly toward achieving the 8:1 ratio of staff to printing units in 2012–13. A senior advisor and a project manager were brought in to ensure that the plan would be implemented; they worked with the Secretariat’s administrators in the first two quarters of 2012–13 to confirm plans and implement next steps.
    3. “Printing units” were defined as desktop printers, network printers, multi-functional devices and photocopiers.
    4. A tracking methodology for the printing units was deployed, and the number of office employees was established. The number and location of printers were available through information technology (IT) system reports. The number of office employees was provided by the department’s financial management plans (2,273 employees). This number included casual, term and full-time employees, as well as consultants.
    5. A non-compliance directive was developed for senior management approval.
  2. FY 2012–13: The Secretariat implemented the printer device reduction plan. It disposed of 651 local and network printers in an environmentally sound and secure manner; 91 non-multi-function devices (photocopiers) were replaced by multi-function devices.
  3. FY 2013–14: The Secretariat continued its efforts to reduce the number of printing devices. The population count as of March 31, 2014, was 2,292; the number includes casual, term and full-time employees, as well as consultants.
  4. The Secretariat has exceeded its target of 8:1.
Paper Consumption Target
By March 31, 2014, each department will reduce internal paper consumption per office employee by 20%. Each department will establish a baseline between 2005–06 and 2011–12, and an applicable scope. (Target 8.8 from the 2010–13 FSDS)
Performance Measure Performance Status
Target status Exceeded
Number of sheets of internal office paper purchased or consumed per office employee in the selected baseline year, according to the departmental scope. 4,393 sheets per employee in 2013–14 (17.5 sheets per employee per day)
Cumulative reduction (or increase) in paper consumption per office employee in the given fiscal year, expressed as a percentage, relative to the selected baseline year. 66%

Strategies and/or Comments

  1. In FY 2011–12, the Secretariat conducted a baseline study of its estimated annual paper usage per employee per day.
  2. A measurement methodology for tracking paper consumption and employee counts was developed. The paper consumption rate was determined from the quantity of paper used in one fiscal year. The employee number of 2,273 was derived from financial management plans for the department. This number included casual, term and full-time employees, as well as consultants.
  3. A strategy to reduce consumption by targeting a number of specific initiatives was developed (green meetings, double-sided printing and employee engagement). New technologies (e.g., tablets) were piloted in the department to demonstrate leadership in achieving the digital office of the future.
  4. The ratio of 51 sheets per employee per day was calculated by dividing the overall quantity of paper used by the number of employees, and then dividing the result by the average number of annual working days (242) in a fiscal year.
  5. In FY 2011–12, Departmental Performance Reports and the 11th edition of the Canada’s Performance report were made available to members of Parliament and Canadians in electronic format, rather than in thousands of pages of printed volumes, as was done the previous year.
  6. In FY 2012–13, the Secretariat achieved a 20-per-cent reduction in paper consumption per employee, represented by 10 fewer sheets per employee per day. Multi-function devices were introduced and defaulted to print double-sided and in black and white.
  7. In FY 2013–14, the Secretariat attained a higher ratio (i.e., 66 per cent less paper consumption per employee) after a strong campaign to raise awareness.
  8. The Secretariat has exceeded its 20-per cent-reduction in paper consumption.
Green Meetings Target
By March 31, 2012, each department will adopt a guide for greening meetings.
Performance Measure Performance Status
Target status Achieved
Presence of a green meetings guide. Yes, March 2012

Strategies and/or Comments

  1. The Secretariat defines adoption as occurring once the guide has been formally endorsed by the appropriate senior management committee.
  2. In FY 2011–12, the Secretariat’s Sustainable Development Committee assessed a proven, federally accepted guide for green meetings and adapted it for the department’s meeting purposes.
  3. The key components of the guide include information for meeting organizers and meeting participants, roles and responsibilities, key principles of green meetings, and key greening areas.
  4. In FY 2012–13, the Secretariat continued to promote the guide in a prominent location on its website.
  5. In FY 2013–14, the Secretariat continued to promote the guide in a prominent location on its website.
  6. The Secretariat has adopted a green meeting guide.
Green Procurement Targets
As of April 1, 2011, each department will establish at least three SMART green procurement targets to reduce environmental impacts. (Target 8.10 from the 2010–13 FSDS)
1. By April 1, 2014, all workstation monitors will have default settings to shut off after a certain length of time the computer is not being used, and computer workstations will be completely shut down after hours.
Performance Measure Performance Status
Target status Achieved
By March 31, 2012, the Secretariat has surveyed its existing equipment, procures only compliant equipment and has developed an implementation plan; implementation of the plan to be completed by April 1, 2014. 100%

Strategies and/or Comments

  1. This SMART target was selected by management after a full review of internal corporate services’ operations. It met the criteria for being specific, measurable, achievable, relevant and time-bound.
  2. The settings were applied to all employees without exception. Shut-down time was set to start after midnight to provide flexibility for employees working late. Workstations included desktops and laptops.
  3. FY 2011–12: The Secretariat surveyed its current equipment and implemented a third-party application for desktop power management at the enterprise level. All new computers and monitors supported this power management system.
  4. FY 2012–13: The Secretariat sought to improve power management capabilities by deploying SMART procurement strategies for information technology and extending the duration of the shut-down periods, as the desktop operating system permitted.
  5. FY 2013–14: The Secretariat pursued ongoing improvements.
  6. The Secretariat has achieved its self-selected target.


2. By March 31, 2014, all purchases of appliances (e.g., microwave ovens and refrigerators) will be of an Energy Star standard, or equivalent.
Performance Measure Performance Status
Target status Achieved
By March 31, 2014, all purchases comply with the target. 100%

Strategies and/or Comments

  1. This SMART target was selected by management after a full review of internal corporate services’ operations. It met the criteria for being specific, measurable, achievable, relevant time-bound.
  2. The Secretariat ensured that the procedures for the purchase of small appliances were received by all employees through a formal communiqué.
  3. FY 2013–14: The Secretariat continued to maintain compliance at 100 per cent.
  4. The Secretariat has continued to vet all purchases through a central corporate services team to maintain compliance.


3. All new fleet vehicle purchases by the Secretariat will be hybrids or ultra-low emission vehicles (ULEVs).
Performance Measure Performance Status
Target status Achieved
By April 1, 2011, all new vehicles are hybrids or ultra-low emission vehicles. 100%

Strategies and/or Comments

The Secretariat continues to ensure that all vehicles purchased are hybrids or ultra-low emission vehicles.

  1. This SMART target was selected by management after a full review of internal corporate services’ operations. It met the criteria for being specific, measurable, achievable, relevant and time-bound.
  2. The Secretariat operates a very small fleet of executive vehicles, which are purchased centrally. Effective April 1, 2011, all vehicles purchased to support these activities are required to meet the stated target.
  3. FY 2012–13: The Secretariat continued to ensure that all vehicles purchased would be hybrids or ultra-low emission vehicles.
  4. FY 2013–14: The Secretariat maintained 100-per-cent compliance.
  5. The Secretariat has achieved its self-selected target.
As of April 1, 2011, each department will establish SMART targets for training, employee performance evaluations, and management processes and controls, as they pertain to procurement decision making. (Target 8.11 from the 2010–13 FSDS)
Training for select employees
By March 31, 2014, all Secretariat fund centre managers with contracting authority will receive green procurement training.
Performance Measure Performance Status
Target status Achieved
By March 31, 2014, all fund centre managers have completed the green procurement training. 100%

Strategies and/or Comments

  1. This SMART target was selected by management after a full review of internal corporate services’ operations. It met the criteria for being specific, measurable, achievable, relevant and time-bound.
  2. The Secretariat’s Procurement and Contracting Division reviewed and accepted the training material offered in the authority delegation training for fund centre managers that is mandated by the department and offered by the Canada School of Public Service.
  3. The Secretariat’s fund centre managers receive green procurement training as part of their mandatory training to be delegated financial signing authority. Training status is monitored to ensure training is up to date.
  4. The Secretariat’s Procurement and Contracting Division offers two-hour bilingual training sessions to interested employees. Training material and discussion forums include Federal Sustainable Development Strategy components.
  5. FY 2012–13: The Secretariat continued to monitor training status.
  6. FY 2013–14: The Secretariat continued to monitor training status.
  7. The Secretariat has achieved its training target.


Employee performance evaluations for managers and functional heads of procurement and materiel management. As of April 1, 2012, 90 per cent of identified managers will have environmental considerations incorporated into their performance evaluations.
Performance Measure Performance Status
Target status Exceeded
Number of performance evaluations of identified positions that have environmental considerations relative to the total of identified positions. 100%

Strategies and/or Comments

  1. This SMART target was selected by management after a full review of internal corporate services’ operations. It met the criteria for being specific, measurable, achievable, relevant and time-bound.
  2. FY 2011–12: The Secretariat identified six key positions within the department that include responsibility for managing or leading procurement services for programs and services.
  3. FY 2012–13: The Secretariat ensured that environmental considerations remain part of performance measures.
  4. FY 2013–14: The Secretariat ensured that environmental considerations remain part of performance measures.
  5. The Secretariat has achieved its target.


Management processes and controls
By December 31, 2011, processes and controls relating to green procurement will be formally documented and communicated to fund centre managers making procurement decisions.
Performance Measure Performance Status
Target status Achieved
By December 31, 2011, the Secretariat has procurement processes that clearly incorporate green procurement considerations. 100%

Strategies and/or Comments

  1. This SMART target was selected by management after a full review of internal corporate services’ operations. It met the criteria for being specific, measurable, achievable, relevant and time-bound.
  2. FY 2011–12: The Secretariat documented its procurement procedures and controls.
  3. FY 2012–13: The Secretariat incorporated its green procurement processes into its procurement guidance and training material; the information site remained under development.
  4. FY 2013–14: The Secretariat established processes and controls that require every fund centre manager making procurement decisions to complete the contract initiation form, which includes a question on green considerations. Also, the green procurement section was set as a mandatory field in the Financial System (SAP). The website has remained under development.
  5. The Secretariat has achieved its target.

Strategic Environmental Assessment

During the 2013–14 reporting cycle, the Secretariat considered the environmental effects of initiatives subject to the Cabinet Directive on the Environmental Assessment of Policy, Plan and Program Proposals as part of its decision-making processes. Through the strategic environmental assessment (SEA) process, federal organizations’ proposals were found to have positive effects on the 2010–13 FSDS goals and targets for Theme IV – Shrinking the Environmental Footprint – Beginning With Government.

Additional information on assessing the impact of environmental policy is available on the Secretariat’s website.

Horizontal Initiatives

Name of horizontal initiative: Workplace Wellness and Productivity Strategy (WPS)

Name of lead department: Treasury Board of Canada Secretariat (Secretariat)

Lead department PAA Program: People Management

Start date: November 2013

End date: Ongoing

Total federal funding allocation (from start date to end date)

The amount of $25,010,838 of total funding has been allocated over a four-year period for the Secretariat, Public Works and Government Services Canada (PWGSC), Employment and Social Development Canada (ESDC) and Health Canada to carry out a range of activities in support of modernizing the current system for disability and sick leave management. The total allocated funding includes an amount of $21,092,649 in funding from the fiscal framework along with $3,918,189 from existing departmental reference levels.

Description of the horizontal initiative (including funding agreement)

The WPS initiative is in its initial phase of development. The objective of the initiative is to modernize the management of disability and sick leave in the federal public service. Following three years of research and analysis undertaken by the Disability Management Initiative in 2009, several structural problems in relation to the existing disability management framework were identified. These include lack of active case management with return-to-work support, gaps in income coverage during disability, and increasing system costs.

A business case was developed to identify options for addressing the structural gaps in the current system based on leading industry practices and those adopted by other public jurisdictions. Drawing from the business case and additional research and consultation, the Secretariat led the development of a Memorandum to Cabinet for the Ministers’ consideration, which was finalized in early 2013. Funding for the initiative was subsequently earmarked in the fiscal framework and supplemented by resources from existing departmental reference levels.

Shared outcomes

The targeted result to be achieved by the Secretariat and its partners is the modernization of key elements of the disability and sick leave management regime in the federal public service, with a view to creating a seamless, integrated and sustainable system to support employee wellness and productivity. The project will aid in the prevention and improved management of employee disability, will return a higher percentage of employees back to work than is currently the case, and will reduce or contain overall system costs associated with disability and sick leave management across the federal public service.

Specifically, all employees in the federal public service will have:

  • Appropriate incentives and access to services to maintain their mental and physical health; and
  • Support to recover and stay at work, if possible, when illness or injury occurs, or to return to work as soon as it is safe to do so, including with all necessary accommodations. If return to work is not possible due to the severity of the disability, employees will have assurance of reasonable income security.

Governance structures

A Memorandum to Cabinet dated February 2013 mandated the Secretariat to lead the WPS initiative in collaboration with its federal partners PWGSC, ESDC (then Human Resources and Skills Development Canada (HRSDC)) and Health Canada. A subsequent Treasury Board submission in fall 2013 (signed by the Ministers responsible for the Secretariat, PWGSC and HRSDC) approved the overall funding and the project plan.

A Project Charter and Brief, prepared for the initiative and reviewed by senior officials from each of the partner organizations, provides project details and spells out the roles, responsibilities and deliverables of each of the partners.

In addition, the WPS initiative has put in place a detailed governance structure to support effective, collaborative and timely decision making regarding the resolution of emerging issues. The governance structure includes oversight at the highest levels, through a Deputy Minister Project Governance Committee, an ADM Steering Committee and a working-level group of work stream committees covering each of the initiative’s major activities.

The chair of each of the work stream committees is responsible for monitoring work, directing corrective actions to be taken when required, reporting regularly on progress, and submitting deliverables as completed to the Project Management Office. This office has core responsibility for monitoring progress, directing any required corrective actions and approving deliverables. As the senior project director is responsible for overall project progress, he or she is the chair of the project management office.

Performance highlights

Following Cabinet and Treasury Board approval, the WPS initiative was successfully launched in 2013–14. Going forward, continuous reporting and monitoring (as described above) is expected to ensure that progress is closely tracked using evidence-based information.

Federal partners

PWGSC’s Acquisitions Branch and Accounting, Banking and Compensation Branch: The Acquisitions Branch provides procurement expertise in the retendering of the long-term disability plan, as well as in the procurement of a new short-term disability plan. The Accounting, Banking and Compensation Branch supports the development of the technological solution required for interoperability with the PeopleSoft-based absence management system and human resources and pay systems in the federal public service.

ESDC – Labour: This organization identifies options for improving the administration of occupational claims under the Government Employees Compensation Act.

Health Canada: This organization’s activities support the provision of an updated Policy on Employee Assistance Program and related departmental advice. Its activities also support a streamlined application process for medical retirement under the Public Service Superannuation Act (PSSA).

Workplace Wellness and Productivity Strategy
Federal partners PAA Programs Contributing activities / Total allocation (from start date to end date) 2013–14
Planned spending Actual spending Expected results Contributing activity / program results (using specific indicators)9
Secretariat People Management

Direction setting

Comprehensive management of compensation

$15,623,157 $2,822,703 $2,154, 016

Project leadership

Coordination and oversight

Plan design and policy development

Input into the collective bargaining process

Industry engagement process.

  • Project Management Office was established to provide governance, leadership, coordination and oversight of project activities
  • Memorandum to Cabinet and Treasury Board submission were approved, providing the overall funding and Secretariat’s authority to lead the project
  • Key project documents were developed outlining the structural gaps in the current system with respect to leading industry practices in other public jurisdictions, proposed options and projected timeline
  • Working group meetings were held with bargaining agents as part of the bargaining agent engagement and input solicitation process
  • Preliminary consultations with industry participants were held to gather information on available services and current practices
PWGSC

Acquisitions

Federal Pay and Pension Administration

$5,227,999 $513,999 $239,786

Support for the development of the Request for Information (RFI) and Request for Proposals (RFP) for potential procurement of short-term and long-term disability plans

Activities in support of implementing pay and pension information systems

  • RFI 1was developed and issued to gather a landscape of volumetric information on current industry practices related to claims processing
HRSDC (now ESDC) Labour $2,412,000 $393,000 $104,246 Activities focused on modernizing systems and arrangements involving occupational injury or illness claims filed under the Government Employees Compensation Act, in order to reduce reporting times and improve data collection and information available to departments and agencies
  • Work initiated and ongoing regarding discussions and consultations with Workers’ Compensation Boards to align policy and business requirements for the Disability and Sick Leave Management System (DSLM) solution
  • Work initiated and ongoing to identify required system changes to Labour Program’s claims payment system
Health Canada Specialized Health Services $1,747,682 $429,225 $301,421

Activities in support of an updated Policy on Employee Assistance Program and related departmental advice

Activities in support of a streamlined application process for medical retirement under the PSSA

  • Work initiated and ongoing to identify required policy updates and changes to integrate ergonomics in line with the DSLM solution
  • Work initiated and ongoing to identify required business process changes to application process for medical retirement under the PSSA
Total $25,010,838 $4,158,928 $2,799,469

Comments on variances

The WPS initiative and funding were approved in late fall 2013. The planned activities described in this supplementary information table cover the period between December 2013 and the end of the fiscal year 2013–14 (i.e., March 31, 2014). The planned activities were rolled out over that period, reflecting the actual funding committed for fiscal year 2013–14. A majority of these activities are ongoing, which will be reflected in fiscal year 2014–15.

Results achieved by non-federal partners (if applicable): Not applicable.

Contact information:

Ashique Biswas, Senior Director
Office of the Chief Human Resources Officer
4th Floor, 222 Nepean St.
Ottawa, Ontario  K1A 0R5
Telephone: 613-948-5075

Internal Audits and Evaluations

Internal Audits for 2013–14

Name of internal audit Internal audit type Status Completion date
Audit of the Treasury Board of Canada Secretariat’s Work Force Adjustment Processes for Budget 2012 Human Resources Completed December 2, 2013
Audit of the Interdepartmental Settlements Process Financial Management Completed July 24, 2013
Audit of Human Resources Planning for Recruitment and Staffing Human Resources Completed July 23, 2013
Audit of the Expenditure Management Component Information Systems Project Management In progress September 2014
Audit of the Secretariat’s Management Control Framework of the Public Service Health Care Plan Management Control Framework In progress September 2014

Evaluations for 2013–14

Name of evaluation Program Status Completion date
Evaluation of the Official Languages Centre of Excellence Initiative People Management Completed May 2013
Evaluation of the Research and Policy Initiatives Assistance Program Contribution Program Completed May 2014
Evaluation of CIOB/IT-PROD’s Oversight and Enablement of High-Risk Complex, IT-Enabled Projects Management Frameworks In progress July 2014
Horizontal Evaluation of the Student Employment Programs
(joint evaluation with the Public Service Commission of Canada)
People Management In progress July 2014
Evaluation of the Right of First Refusal for Guard Services Financial Management In progress September 2014

Response to Parliamentary Committees and External Audits

Response to Parliamentary Committees

Standing Committee on Procedure and House Affairs: Report 42, Access to Information Requests and Parliamentary Privilege (Adopted by the Committee on February 28, 2013; presented to the House on March 7, 2013.)

Summary of Report Discussion of Progress Made to Address Recommendations Link to the Secretariat’s Response

The Committee’s substantive recommendation outlines a document classification process that would guide House officials and committees in deciding whether to consent to the release of documents encompassed by parliamentary privilege when consulted by government institutions that have received an Access to Information request.

In its response, the Government welcomed the Committee’s report and reinforced its commitment to openness and transparency. Given that the recommendation was directed to the House of Commons and its officials and in recognition of the House of Commons’ role in deciding on matters of privilege, the Government did not state an opinion on the Committee’s recommendation.

The Government response does state that, with respect to amending the Access to Information Act to clarify issues related to parliamentary privilege, it will take the matter under advisement.

Government Response: (Presented to the House on July 17, 2013)

Response to the Auditor General (including the Commissioner of the Environment and Sustainable Development)

2013 Spring Report of the Auditor General of Canada

Chapter 1—Status Report on Evaluating the Effectiveness of Programs

The overall objective of the audit was to determine whether selected federal organizations and the Secretariat made satisfactory progress on implementing recommendations from the chapter on evaluating the effectiveness of programs in the 2009 Fall Report of the Auditor General of Canada.

The audit sub-objectives were to determine whether:

  • Organizations established requirements for effectiveness evaluations;
  • The Secretariat demonstrated the capacity to support organizations to meet established requirements for effectiveness evaluations;
  • Organizations had and used ongoing performance information to support effectiveness evaluations;
  • The Secretariat supported organizations in generating information from ongoing performance measurement;
  • Selected organizations used findings and recommendations from effectiveness evaluations to support policy and program improvement as well as expenditure management; and
  • The Secretariat supported federal organizations in using findings and recommendations from effectiveness evaluations to support policy and program improvement as well as expenditure management.

The audit did not examine the quality of evaluations, or whether evaluation findings were used to support strategic reviews of expenditures. The Secretariat received three recommendations. The Secretariat’s responses can be found in this chapter’s Appendix—List of recommendations.

Chapter 2—Status Report on Security in Contracting

The overall objective of the audit was to determine whether the Secretariat, Public Works and Government Services Canada (PWGSC) and selected federal organizations have made satisfactory progress on addressing issues reported in the 2007 October Report of the Auditor General of Canada, Chapter 1—Safeguarding Government Information and Assets in Contracting.

The audit focused on the security screening process for assessing the loyalty (including reliability) of external contractors and their firms; the granting of access to classified information and assets; and other related contract security activities.

The following entities were included in the audit: the Secretariat, PWGSC, RCMP, National Defence, Defence Construction Canada, Communications Security Establishment Canada (CSEC), and the Canadian Security Intelligence Service (CSIS). CSIS and CSEC were included due to their responsibilities as lead agencies, their focus on security, and the nature of the information they need to do their work.

The Secretariat received one recommendation. The Secretariat’s responses can be found in this chapter’s Appendix—List of recommendations.

Chapter 4—Official Development Assistance Through Multilateral Organizations

The overall objective of the audit was to determine whether the responsible federal organizations promote Canadian development priorities and assess on an ongoing basis the effectiveness of spending on Official Development Assistance delivered through multilateral organizations.

The audit focused on whether:

  • The allocation of funding spent on Official Development Assistance is consistent with the Official Development Assistance Accountability Act and Canada’s development priorities;
  • Federal organizations obtain and analyze information to determine if the funding they provide to multilateral organizations is achieving identified objectives; and
  • Federal organizations work together to identify and implement strategies for providing funding to multilateral organizations that are working to advance international assistance objectives consistent with Canadian priorities.

The Secretariat did not receive any recommendations.

Chapter 8—Spending on the Public Security and Anti-Terrorism Initiative

The overall objective of the audit was to determine whether the reporting on the use of funds under the Public Security and Anti-Terrorism (PSAT) initiative was complete and accurate, and aligned with PSAT’s objectives and themes.

The audit covered funding allocated under PSAT to 35 federal organizations and their expenditures as reported by the recipients annually. Federal organizations were required to complete and submit reports for each year in which an activity (program or project) received funding under the initiative.

The effectiveness of the spending under PSAT and the merit of the activities that received funding were not examined, nor was the spending under PSAT of provincial and municipal partners. The Secretariat received one recommendation. The Secretariat’s responses can be found in this chapter’s Appendix—Recommendation.

Chapter 9—Employment Insurance Overpayments—Human Resources and Skills Development Canada

This audit focused on activities of Human Resources and Skills Development Canada (HRSDC)1 to make informed decisions on where and how to invest its resources to minimize the loss associated with overpayments of Employment Insurance income benefits.

Since August 2005, the Canada Revenue Agency has been responsible for collecting Employment Insurance debts on behalf of HRSDC. The audit did not assess the actions to recover overpayments. More details about the audit objective, scope, approach and criteria are in the About the Audit section at the end of this chapter. The Secretariat was a third party in the audit and did not receive any recommendations.

Chapter 10—Advance Funding—P3 Canada Fund

The objective of the audit was to determine whether there is a net financing cost related to funding provided to PPP Canada for the P3 Canada Fund in advance of the corporation’s disbursement needs.

The audit involved PPP Canada as manager of the P3 Canada Fund as well as the Department of Finance Canada and the Secretariat, given their roles in the approval of P3 funding. PPP Canada’s costs associated with managing its P3 Canada Fund investments were not considered. The Secretariat received one recommendation. The Secretariat’s responses can be found in this chapter’s Appendix—List of recommendations.

2013 Fall Report of the Commissioner of the Environment and Sustainable Development (CESD)

Chapter 8—Federal and Departmental Sustainable Development Strategies, Part 3: Review of Departmental Progress in Implementing Sustainable Development Strategies

The CESD reported on the progress made by five organizations that are required to contribute to meeting selected federal sustainable development strategy (FSDS) targets:

  • Environment Canada;
  • Department of Finance Canada;
  • HRSDC;
  • Industry Canada; and
  • Treasury Board of Canada Secretariat

The CESD included observations about these organizations’ implementation strategies for targets at both the federal and departmental levels. The CESD also reported on environmental sustainable development initiatives at Correctional Service Canada, a government agency that has voluntarily prepared a sustainable development strategy since 1997.

The CESD concentrated the review on departmental implementation strategies that contribute to the FSDS government-wide targets for greening government operations. Also examined was how well organizations met their individual development strategy commitments to update their internal guidance related to environmental assessments, and their processes for reporting results. The CESD did not examine the completeness of the details in the reported results related to strategic environmental assessments. The review did not produce any recommendations.

Chapter 9—Environmental Petitions

The objective of this annual report was to inform Parliament about the use of the environmental petitions process. In accordance with section 23 of the Auditor General Act, the report describes the number, nature, and status of petitions, and the timeliness of responses from ministers.

The annual report on environmental petitions summarized the monitoring of the petitions process by the CESD within the Office of the Auditor General of Canada. The Secretariat was a third party in the audit and did not receive any recommendations.

2013 Fall Report of the Auditor General of Canada

Chapter 1—Follow-Up Audit on Internal Controls Over Financial Reporting

The audit objective was to determine whether the Secretariat and the seven selected organizations had made satisfactory progress toward addressing the two recommendations on internal controls on financial reporting in the 2011 June Status Report of the Audit General of Canada (Chapter 1—Financial Management and Control and Risk Management), and whether they had since implemented the Policy on Internal Control.

The audit covered the Secretariat, including the Office of the Comptroller General (OCG), as well as the following seven large departments, which together represent about 60 per cent of government expenditures:

  • Agriculture and Agri-Food Canada;
  • Department of Finance Canada;
  • Foreign Affairs, Trade and Development Canada;
  • HRSDC;
  • Aboriginal Affairs and Northern Development Canada;
  • Transport Canada; and
  • Veterans Affairs Canada.

The Secretariat received one recommendation. The Secretariat’s responses can be found in this chapter’s Appendix—List of recommendations.

Chapter 2—Access to Online Services

The overall objective of the audit was to determine whether selected government entities offer client-focused online services.

Sub-objectives were to determine whether:

  • There is a government-wide strategy for the delivery of services with planned benefits;
  • There is service delivery integration among major partners;
  • Selected entities have service delivery strategies that consider cost-effectiveness and client needs and expectations; and
  • Selected entities deliver services in a secure, available, relevant and cost-effective way.

The audit covered services that government entities provided online. The detailed audit work focused on four departments: HRSDC, the Canada Revenue Agency, Veterans Affairs Canada and Industry Canada. These departments were selected because they:

  • Directly provide services to individuals and business;
  • Collectively provide the majority of services to individuals and business; and
  • Administer a variety of programs.

The audit examined how each organization identified and considered cost-effectiveness and Canadians’ needs in program delivery. Specific life events were also used to determine how Canadians obtain services online from the government. The selected life events included the following:

  • Individuals: birth of a child, change of address, retirement, death, and obtaining disability benefits; and
  • Businesses: starting a business and managing a business.

The Secretariat was included in the audit because it is the central agency responsible for several initiatives on this subject matter. The Secretariat received two recommendations. The Secretariat’s responses can be found in this chapter’s Appendix—List of recommendations.

Chapter 3—National Shipbuilding Procurement Strategy

The objective of the audit was to determine whether PWGSC, National Defence, Industry Canada, and Fisheries and Oceans Canada have designed and are managing the National Shipbuilding Procurement Strategy (NSPS) in a manner that will help sustain Canadian shipbuilding capacity and capability to procure ships in a timely and affordable manner.

A second objective was to determine whether National Defence and PWGSC, in consultation with the Secretariat, are managing the acquisition of military ships in alignment with the NSPS to support the recapitalization of the naval fleet in a timely and affordable manner.

The Secretariat was not required to respond to any recommendations; however, it will be working with PWGSC on Recommendation 3.66.

Sources of Respendable and Non-Respendable Revenue

Respendable Revenue


Program Actual
2011–12
($ thousands)
Actual
2012–13
($ thousands)
2013–14 ($ thousands)
Main
Estimates
Planned
Revenue
Total
Authorities
Actual
People Management
Revenue related to the administration of the Public Service Superannuation Act See Footnote 1
4,375 3,847 0 0 6,873 3,671
Internal Services See Footnote 2 8,407 6,674 6,709 6,709 6,808 6,808
Government-Wide Funds and Public Service Employer Payments
Revenue related to public service insurance See Footnote 3
425,959 434,162 450,981 450,981 450,981 412,244
Total Respendable Revenue 438,741 444,683 457,690 457,690 464,661 422,723

Non-Respendable Revenue


Program Actual
2011–12
($ thousands)
Actual
2012–13
($ thousands)
2013-14 ($ thousands)
Planned
Revenue
Actual

Note: The actuals in non-respendable revenue for 2011–12 and 2012–13 have been revised.

Revenue from parking fees See Footnote 4 7,545 4,787 4,702 3,355
Revenue related to the administration of the Public Service Superannuation Act See Footnote 5 981 877 0 847
Refunds of previous year’s expenditures See Footnote 6 62,7424 12,6984 0 19,667
Other 72 See Footnote 7 47 See Footnote 7 0 1,010
Total Respendable Revenue 71,338 18,410 4,702 24,879

Status Report on Projects Operating With Specific Treasury Board Approval
($ Thousands)

Original estimated total cost Revised estimated total cost Actual cost total to date 2013–14 Expected date of close-out
Main Estimates Planned spending Total authorities Actual
Management of Information Technology
Human Resource Business Solution Pilot 13,189 13,189 10,450 1,659 1,659 1,659 1,664 October 2013
Real Property Services
Workspace Renewal Project 54,000 54,000 8,487 770 4,847 4,847 4,687 2016

Notes:

  • Projects included in the above table are those that required specific Treasury Board approval, regardless of the increased authorities afforded to the Secretariat as a result of the approval of its Investment Plan (March 2012).
  • Project details and expenditures include salary (FTEs), contracts (services) and assets (goods), where applicable.
  • Figures provided above do not include GST/HST.
  • Human Resources Business Solution Pilot: Reported in fiscal year 2012–13 with a scheduled date of completion in 2014, the project was completed ahead of schedule in March 2013 (fiscal year 2012–13) by leveraging solutions derived from other departmental projects.
  • Workspace Renewal Project: Estimated total cost (columns 1 and 2) includes funding for the Secretariat and Shared Services Canada. Other columns (columns 3 to 7) reflect Secretariat figures only.

User Fees Reporting

User fee: Fees charged for the processing of access requests filed under the Access to Information Act

Fee type: Other Goods and Services (O)

Fee-setting authority: Access to Information Act

Year last modified: Current fees allowed since 1983

Performance standards: Response provided within 30 days following receipt of request; the response time may be extended pursuant to section 9 of the Access to Information Act. Notice of extension is to be sent within 30 days after receipt of the request.

Performance results: Statutory deadline met 98 per cent of the time.

2013–14
($ thousands)
Planning years
 ($ thousands)
Forecast revenue Actual revenue Full cost Fiscal year Forecast revenue Estimated full cost
3 3 567 2014-15 3 580
2015-16 3 600
2016–17 3 620

Annex to the Statement of Management Responsibility Including Internal Control Over Financial Reporting

Table of Contents

  1. Introduction
  2. Departmental System of Internal Control Over Financial Reporting
  3. Assessment Results in Fiscal Year 2013–14
  4. Departmental Action Plan

1. Introduction

This document provides a summary of the measures taken by the Treasury Board of Canada Secretariat (the Secretariat) to maintain an effective system of internal control over financial reporting (ICFR), which includes information on internal control management, assessment results and related action plans.

Detailed information on the Secretariat’s authority, mandate and programs can be found in its Report on Plans and Priorities and Departmental Performance Report.

2. Departmental System of Internal Control Over Financial Reporting

2.1 Internal Control Management

The Secretariat has a well-established governance and accountability structure to support departmental assessment efforts and oversight of its system of internal control. This structure is formalized in the department’s Financial Management and Internal Control Framework, approved by the Secretary, and includes the following:

  • Organizational accountability structures as they relate to internal control management to support sound financial management, including roles and responsibilities of senior managers in their areas of responsibility for control management;
  • A Values and Ethics Office which provides educational and awareness programs and which has developed a departmental code of conduct;
  • Ongoing communication and training on the legislative and policy requirements for sound financial management and control;
  • A group dedicated to ICFR under the direction of the Chief Financial Officer, with a primary focus on maintaining internal control documentation and conducting assessments to support management and oversight of the system of ICFR; and
  • Monitoring of, and regular updates on, internal control management, as well as provision of related assessment results and action plans to the Secretary, departmental senior management and the Secretariat’s Government of Canada Audit Committee (GCAC).

The GCAC is an independent and objective advisory committee to the Secretary. Its responsibilities include providing advice to the Secretary on the Secretariat’s systems of internal control, financial reporting and financial disclosures. It also provides advice, as applicable, on risk-based assessment plans and associated results regarding the effectiveness of the departmental system of ICFR.

The GCAC comprises the Secretary and three members who are external to the federal public administration. The external members are appointed by the Treasury Board.  An external member chairs the committee. The Secretariat’s Chief Financial Officer and the Chief Audit Executive attend all meetings of the GCAC. The GCAC meets at least four times a year, and may convene for additional meetings as required.

2.2 Service Arrangements Relevant to Financial Statements

2.2.1 Secretariat reliance on other federal government organizations

As a department, the Secretariat relies on other organizations to process certain transactions that are recorded in its financial statements. There are two types of service arrangements as detailed below: common arrangements used by most departments and specific arrangements used by the Secretariat.

Common arrangements:

  • Public Works and Government Services Canada (PWGSC) centrally administers the payment of salaries and the procurement of goods and services, as per its delegation of authority, and also provides accommodation services;
  • The Secretariat, as a government central agency, provides information that is used to calculate various accruals and allowances, such as the accrued severance liability;
  • The Department of Justice Canada provides legal services; and
  • Shared Services Canada provides information technology (IT) infrastructure services to the Secretariat in the areas of data centre and network services.

Specific arrangements:

  • PWGSC performs the day-to-day administration of the Public Service Pension Plan (PSPP);
  • The Office of the Chief Actuary within the Office of the Superintendent of Financial Institutions Canada prepares a triennial actuarial valuation of the PSPP;
  • PWGSC performs the day-to-day administration of some centrally funded expenses, such as the employer’s share of Canada and Québec Pension Plan (CPP/QPP) contributions, employment insurance premiums and provincial payroll taxes. These types of expenses are recorded on the Secretariat’s financial statements as government-wide funds and reflect the Treasury Board’s role as the employer of the public service.
2.2.2 Secretariat reliance on non-governmental service providers

The Secretariat relies on the internal controls of a number of insurance companies that provide specific services such as health care plan administration, dental plan administration and insurance services.

2.2.3 Secretariat services upon which other departments rely

Other government departments rely on the Secretariat to process certain transactions and to provide information that impacts their financial statements.

Common arrangements:

  • The Secretariat provides all departments with percentage ratios, derived from the actuarially determined liability for severance benefits for the entire public service population. Departments use these ratios when calculating their severance pay liability for the purposes of their departmental financial statements;
  • The Secretariat provides all departments with a percentage amount that allows them to calculate an annual dollar figure for the services they receive without charge for the public service insurance benefit plans funded centrally; and
  • The Secretariat provides all departments with details regarding the calculation required to determine the employer’s share of employee benefit plans. These plans include costs to the government for the employer’s contributions and payments to the public service superannuation, the CPP/QPP, the death benefit and employment insurance accounts.

Specific arrangements:

  • The Secretariat provides certain corporate services to several departments, including the Department of Finance Canada, the Privy Council Office, the Canada School of Public Service, the Canadian Transportation Agency and the Immigration and Refugee Board of Canada.

3. Assessment Results in Fiscal Year 2013–14

Business cycle controls at the Secretariat are grouped into two categories: business processes that concern the Secretariat in its role as manager of government-wide funds and public service employer payments; and business processes that concern the Secretariat as a department.

In 2013–14 the Internal Control Unit, with the assistance of Ernst & Young, completed design effectiveness testing of the remaining benefits plans, as per the action plan presented in the 2012–13 Annex to the Statement of Management Responsibility Including Internal Control Over Financial Reporting. In addition, the Secretariat focused on completing operating effectiveness testing of entity level controls, IT general controls and the majority of business processes that support the Secretariat in both of its roles.

3.1 Design Effectiveness Testing of Key Controls

In its role as manager of government-wide funds and public service employer payments, the Secretariat completed design effectiveness testing of all remaining key control areas, as planned. Specifically, design effectiveness testing was completed for the following business processes:

  • Pensioners’ Dental Services Plan (PDSP);
  • Public Service Management Insurance Plan (PSMIP); and
  • Service Income Security Insurance Plan (SISIP).

In so doing, the Secretariat identified the following remediation requirements:

  • Enhance internal reviews and approvals and formalize process documentation; and
  • Enhance financial verification controls related to amounts charged through interdepartmental settlements.

A management action plan is under development to address observations identified during design effectiveness testing.

3.2 Operating Effectiveness Testing of Key Controls

3.2.1 Entity Level Controls

The Internal Control Unit completed operating effectiveness testing for entity level controls. The key controls tested related to the Secretariat’s control environment, risk assessment, information and communication, and monitoring controls. No deficiencies were found.

The Internal Audit and Evaluation Bureau (IAEB) assesses the effectiveness and efficiency of the Secretariat’s internal control system through the conduct of periodic audits and reviews of different areas of the Secretariat’s operations. Some IAEB and Internal Control Unit activities are complementary. In these cases, both groups work together to ensure alignment of complementary activities to maximize results.

In 2013­–14, IAEB completed the Audit of Human Resources Planning for Recruitment and Staffing. This audit had a direct link with controls performed at the entity level and assessed the adequacy of the management of human resources planning in the Secretariat. The audit concluded that there were no major deficiencies.

3.2.2 Information Technology General Controls

The Secretariat completed operating effectiveness testing of the IT general controls for the SAP financial system that impacts its financial statements. Areas of testing included information system operations, information security, back-up recovery and change management for system updates. Most of the key controls tested, performed as intended. However, the Secretariat identified a need to further enhance controls in the area of information security. Remediation actions were substantially completed during 2013–14.

3.2.3 Business Process Controls

As manager of government-wide funds and public service employer payments, the Secretariat largely completed assessment of operating effectiveness testing of the key control areas of its pension and benefits plans, with the assistance of Ernst & Young. These plans represented $6.4 billion of the $6.6 billion total gross expenses reported in 2013–14 (approximately 97 per cent).

These plans included:

  • Public Service Pension Plan (PSPP);
  • Disability Insurance Plan (DI);
  • Public Service Health Care Plan (PSHCP);
  • Public Service Dental Care Plan (PSDCP);
  • Pensioners’ Dental Services Plan (PDSP); and
  • Public Service Management Insurance Plan (PSMIP).

The following remediation activities were identified, for which a management action plan is under development:

  • Enhance the consistency of evidence of financial verification controls; and
  • Review the approval process and the frequency of the reversal of payables at year-end.

In its role as a department, the Secretariat completed operating effectiveness testing for the majority of its business processes, including hospitality expenses, revenues and accounts receivable, and financial reporting and closing cycle processes. There were no deficiencies found for hospitality expenses and financial reporting and closing cycle processes. However, the Secretariat identified a need to strengthen the financial verification process for the revenues and accounts receivable process.

In 2013–14, IAEB completed the Audit of the Secretariat’s Work Force Adjustment Processes stemming from Budget 2012. This audit had a direct link with operating effectiveness testing for operating expenses and assessed the adequacy and effectiveness of the management of workforce adjustment processes and assessed compliance with applicable legislation, policies, directives and collective agreements. The audit concluded that the Secretariat’s management control framework over Budget 2012 workforce adjustment processes was adequate and effective and that the Secretariat’s internal processes complied with applicable authorities.

The Secretariat deferred operating effectiveness testing for payroll and benefits to 2015–16 due to the centralization of the pay services at PWGSC. The Secretariat is scheduled to complete the transfer of its pay administration and payroll files by March 2015. Certain limited responsibilities for pay administration services will remain within the Secretariat following the completion of the transfer of pay accounts to PWGSC.

In addition, the Secretariat postponed operating effectiveness testing for travel expenses to 2015–16 due to the implementation of the Shared Travel Services system, launched in April 2014.

3.3 Ongoing Monitoring of Key Controls

Ongoing monitoring of the SAP financial system’s security information, specifically user access control and segregation of duties, has been in effect since 2010­–11. Remediation actions initiated last year were completed in 2013–14.

In addition, the Integrated Financial and Materiel System (IFMS) Program Office conducted an external review in 2012–13 of security and authorizations in the SAP production environment. This review included security and authorization of the SAP financial system, as well as authentication, security administration and control protocols.

The review concluded that the controls assessed were adequate. Opportunities for enhancement of segregation of duties associated with the procure-to-pay cycle and user access to functional configuration and tables were identified. Remediation actions initiated last year were substantially completed. Going forward, the Secretariat plans to request an external review by the IFMS Program Office on a triennial basis.

4. Departmental Action Plan

4.1 Progress in Fiscal Year 2013–14

The Secretariat made significant progress in completing its assessments as per the approved plans. Table 1 provides a summary of the progress.

Table 1. Progress Summary 2013–14
Element in Previous Year’s Action Plan Status
(1) Discussions are underway to transfer the SISIP program to National Defence by fiscal year 2015–16.
Secretariat as a department
Entity level controls – Operating effectiveness testing and remediation Completed. No remediation actions required.
IT general controls – Operating effectiveness testing  and remediation; follow-up on action plan as a result of specific ongoing monitoring activities Completed for SAP financial system. Remediation actions substantially completed. In addition, remediation actions following specific ongoing monitoring activities were substantially completed (see subsection 3.3 of this document).
Payroll and benefits – Operating effectiveness testing  and remediation Deferred to 2015–16 due to the centralization of the pay services at PWGSC.
Operating expenses and accounts payable – Operating effectiveness testing and remediation Completed for the operating expenses and accounts payable process. Hospitality and travel expenses were identified as sub-processes to be assessed separately in 2013–14. Operating effectiveness testing for hospitality expenses was completed. No remediation actions required. Operating effectiveness testing for travel expenses deferred to 2015–16 due to the implementation of the new Shared Travel Services system.
Financial reporting and closing cycle – Operating effectiveness testing and remediation Completed. No remediation actions required.
Revenues and accounts receivable – Operating effectiveness testing and remediation Testing completed. Remediation actions in progress.
Secretariat as manager of government-wide funds and public service employer payments
Public Service Pension Plan (PSPP) – Operating effectiveness testing and remediation Testing completed. A management action plan is under development.
Disability Insurance Plan (DI) – Operating effectiveness testing and remediation Testing completed. A management action plan is under development.
Public Service Health Care Plan (PSHCP) – Operating effectiveness testing and remediation

Testing completed. A management action plan is under development.

Remaining design gaps identified in 2012–13 are being remediated.

Public Service Dental Care Plan (PSDCP) – Operating effectiveness testing and remediation

Testing completed. A management action plan is under development.

Remaining design gaps identified in 2012–13 are being addressed.

Provincial payroll taxes – Remediation resulting from prior year’s assessment Remediation actions resulting from the previous year’s internal audit on interdepartmental settlements were advanced.  
Employment Insurance (EI) premiums – Remediation resulting from prior year’s assessment Remediation actions resulting from previous year’s internal audit on interdepartmental settlements were in progress.
Canada/Québec Pension Plan (CPP/QPP) contributions – Remediation resulting from prior year’s assessment Remediation actions resulting from previous year’s internal audit on interdepartmental settlements were in progress.
Pensioners’ Dental Services Plan (PDSP) – Design and operating effectiveness testing and remediation Testing completed. A management action plan is under development.
Public Service Management Insurance Plan (PSMIP) – Design and operating effectiveness testing and remediation Testing completed. A management action plan is under development.
Service Income Security Insurance Plan (SISIP)(1) – Design effectiveness testing and remediation Testing completed. A management action plan is under development.
Provincial Health Insurance Plan premiums – Remediation resulting from prior year’s assessment Remediation actions resulting from previous year’s internal audit on interdepartmental settlements were in progress.
Québec Parental Insurance Plan – Remediation resulting from prior year’s assessment Remediation actions resulting from previous year’s internal audit on interdepartmental settlements were in progress.
Supplementary Death Benefit Plan – Remediation resulting from prior year’s assessment Remediation actions resulting from previous year’s internal audit on interdepartmental settlements were in progress.

4.2 Status and Action Plan for the Next Fiscal Year and Subsequent Years

The Secretariat has made significant efforts in meeting its target for completing design and operating effectiveness testing across all control areas including entity level controls, IT general controls and process-level controls.

Building on progress to date, the Secretariat is positioned to substantially complete the design and operating effectiveness of its system of ICFR in 2014–15. Following that time, the Secretariat will apply its rotational ongoing monitoring plan to reassess control performance on a risk basis across all areas. The status and action plan for the completion of the identified control areas for the next fiscal year and subsequent years is outlined in Table 2.

Table 2. Status and Action Plan Going Forward
Key Control Areas Assessment Elements
Design Effectiveness Stage (1) Operating Effectiveness Stage Ongoing Monitoring Rotation
Testing (1) Remediation (2)

(1) “Completed” implies that the process and controls have gone through a full assessment for design and/or operating effectiveness.

(2) Remediation actions have been identified as a result of the assessment phase.

(3) Remediation actions for a few of the remaining observations are to be completed in 2014–15.

(4) Discussions are underway to transfer the SISIP program to National Defence by fiscal year 2015–16. If the transfer occurs, SISIP will be scoped out.

(5) The specific year for ongoing monitoring will be determined based on factors such as results of operating effectiveness testing, separate evaluations and audits, as well as risk ranking and capacity. The rotational ongoing monitoring plan will be applied using a five-year cycle with more frequent testing in higher-risk areas.

(6) Ongoing monitoring of the SAP financial system’s security information, specifically user access control and segregation of duties, has been in effect since 2010–11.

Secretariat as a department
Entity level controls Completed Completed N/A Future years (5)
IT general controls under departmental management Completed Completed 2014–15 2016–17 (6)
Payroll and benefits Completed 2015–16 Dependent on testing results Future years (5)
Operating expenses and accounts payable Completed Testing is completed for the operating expenses process. The travel expense sub-process will be completed in 2015–16. Dependent on testing results for the travel expense sub-process. 2016–17
Financial reporting and closing cycle Completed Completed N/A 2017–18
Revenues and accounts receivable Completed Completed 2014-15 2016–17
Budgeting and forecasting Completed 2014–15 Dependent on testing results Future years (5)
Capital assets (scoped in as a new assessment element in 2013–14; see  previous year’s annex, Table 2) 2014–15 2015–16 Dependent on testing results Future years (5)
Secretariat as manager of government-wide funds and public service employer payments
Public Service Pension Plan (PSPP) Completed 3) Completed 2014–15 2015–16
Disability Insurance Plan (DI)   Completed (3) Completed 2014–15 2015–16
Public Service Health Care Plan (PSHCP) Completed (3) Completed 2014–15 2016–17
Public Service Dental Care Plan (PSDCP) Completed (3) Completed 2014–15 2016–17
Provincial payroll taxes Completed (3) Completed 2014–15 2016–17
Employment Insurance (EI) premiums Completed (3) Completed 2014–15 2017–18
Canada/Québec Pension Plan (CPP/QPP) contributions Completed (3) Completed 2014–15 2017–18
Pensioners’ Dental Services Plan (PDSP) Completed (3) Completed 2014–15 2016–17
Public Service Management Insurance Plan (PSMIP) Completed (3) Completed 2014–15 Future years (5)
Service Income Security Insurance Plan (SISIP) Completed (3) See note (4) See note (4) See note (4)
Provincial Health Insurance Plan premiums Completed (3) Completed 2014–15 Future years (5)
Québec Parental Insurance Plan Completed (3) Completed 2014–15 Future years (5)
Supplementary Death Benefit Plan Completed (3) Completed 2014–15 Future years (5)
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