Sources of Respendable and Non-Respendable Revenue - 2013–14 Departmental Performance Report - Treasury Board of Canada Secretariat

Sources of Respendable and Non-Respendable Revenue

Respendable Revenue

Program	Actual 2011–12 ($ thousands)	Actual 2012–13 ($ thousands)	2013–14 ($ thousands)
Program	Actual 2011–12 ($ thousands)	Actual 2012–13 ($ thousands)	Main Estimates	Planned Revenue	Total Authorities	Actual
Footnotes Footnote 1 Respendable revenue is received to cover salaries and operating costs related to public service superannuation pursuant to the Public Service Superannuation Act. Return to footnote 1 referrer Footnote 2 Effective April 1, 2011, and pursuant to section 29.2 of the Financial Administration Act, departments are authorized to provide internal support services to other departments. In previous years, the costs for services provided were recovered from other departments and offset against the related expenditures. Return to footnote 2 referrer Footnote 3 Respendable revenue is received to cover health care insurance plan costs from revolving funds and from departments and agencies that pay for employee benefit plans from an appropriation. This account is also used to record pensioners’ share of dental care plan contributions. Return to footnote 3 referrer
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)
Program	Actual 2011–12 ($ thousands)	Actual 2012–13 ($ thousands)	Planned Revenue	Actual
Note: The actuals in non-respendable revenue for 2011–12 and 2012–13 have been revised. Footnotes Footnote 4 The revenue represents parking fees collected from public servants in government-owned or government-leased facilities. This revenue is deposited directly to the Consolidated Revenue Fund and cannot be used to offset operating expenditures. Revenue has been decreasing due to the implementation of the 2010 policy to eliminate subsidized parking in certain locations. Return to footnote 4 referrer Footnote 5 The revenue is received from the Public Service Superannuation Account and the Public Service Pension Fund for the costs of the administration of the PSSA. These costs represent the expenses directly attributable to the delivery of Public Service pension plan administration, including employee salaries, benefit plans, health and accommodation. Return to footnote 5 referrer Footnote 6 The reversals of the payables at year-end (PAYE) are attributed to estimated claims based on plan experience for the Public Service Health Care Plan, the Public Service Dental Care Plan and the Pensioners’ Dental Services Plan. The majority of the PAYE reversals related to 2011–12 Estimates that did not occur as expected. Return to footnote 6 referrer Footnote 7 The figures for actual spending in 2011–12 and 2012–13 have been restated to align with the Public Accounts of Canada. Return to footnote 7 referrer
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

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Date modified:: 2014-11-05