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Section III – Supplementary Information
Organizational Information
Elections Canada’s Organization and Accountability
The Office of the Chief Electoral Officer, commonly known as Elections Canada, is headed by the Chief Electoral Officer, who is appointed by resolution of the House of Commons. Reporting directly to Parliament, the Chief Electoral Officer is independent of the federal government and political parties.
The Chief Electoral Officer is seconded by the Deputy Chief Electoral Officer and Chief Legal Counsel, and is supported by the following directorates:
- Operations, Register and Geography
- Outreach, Communications and Research
- Political Financing and Corporate Services
- Legislative Policy and Analysis
- Information Technology
- Internal Audit and Investigations
The Canada Elections Act gives the Chief Electoral Officer authority to appoint:
- the Commissioner of Canada Elections
- the Broadcasting Arbitrator
- a returning officer for each federal electoral district
The Act provides the statutory framework under which all these office-holders operate. In the case of returning officers, it also authorizes the Chief Electoral Officer to provide them with instructions as required for the administration of the Act.
In addition, Elections Canada retains the services of 30 field liaison officers. They support the work of returning officers in the field, acting as functional leaders, quality enhancers and troubleshooters. They are responsible as well for liaising with the media at the local level.
The following diagram presents the agency’s organizational structure and reporting relationships.
Elections Canada's Organizational Structure
Financial Tables
In 2006–2007, the following financial tables were applicable to Elections Canada's operations.
Table 1: Comparison of Planned to Actual Spending (including Full-time Equivalents)
|
($ thousands) |
2004–2005 |
2005–2006 |
2006–2007 |
|||
|
Main |
Planned |
Total |
Total Actuals |
|||
|
Elections |
273,640 |
314,387 |
87,226 |
87,226 |
118,673 |
115,216 |
|
Total |
273,640 |
314,387 |
87,226 |
87,226 |
118,673 |
115,216 |
|
Less: Non‑respendable revenue |
– |
– |
– |
– |
– |
– |
|
Plus: Cost of services received without charge |
5,220 |
5,472 |
|
5,346 |
|
5,832 |
|
Total Agency Spending |
278,860 |
319,859 |
87,226 |
92,572 |
118,673 |
121,048 |
|
Full-time Equivalents |
386 |
452 |
361 |
361 |
447 |
396 |
Table 2: Resources by Program Activity
|
2006–2007 ($ thousands) |
|||||||||
|
Program |
Budgetary |
Plus: Non- |
Total |
||||||
|
Operating |
Capital |
Grants |
Contributions and Other Transfer Payments |
Total: Gross Budgetary Expenditures |
Less: |
Total: Net Budgetary |
Loans, |
||
|
Elections |
|
|
|
|
|
|
|
|
|
|
Main Estimates |
60,951 |
– |
– |
26,275 |
87,226 |
– |
87,226 |
– |
87,226 |
|
Planned Spending |
60,951 |
– |
– |
26,275 |
87,226 |
– |
87,226 |
– |
87,226 |
|
Total Authorities |
92,089 |
– |
– |
26,584 |
118,673 |
– |
118,673 |
– |
118,673 |
|
Actual Spending |
88,632 |
– |
– |
26,584 |
115,216 |
– |
115,216 |
– |
115,216 |
Table 3: Voted and Statutory Items
|
Vote or |
Truncated Vote |
2006–2007 ($ thousands) |
|||
|
Main |
Planned |
Total |
Total Actuals |
||
|
15 |
Program expenditures |
21,468 |
21,468 |
22,026 |
18,569 |
|
(S) |
Salary of the Chief Electoral Officer |
224 |
224 |
480 |
480 |
|
(S) |
Expenses of elections |
61,455 |
61,455 |
92,088 |
92,088 |
|
(S) |
Contributions to employee benefit plans |
4,079 |
4,079 |
4,079 |
4,079 |
|
|
Total |
87,226 |
87,226 |
118,673 |
115,216 |
Table 4: Services Received Without Charge
Refer to note 10(a) in the financial statements.Table 5: Details on Transfer Payment Programs (TPPs)
|
1) Name of Transfer Payment Program: Reimbursements to candidates, parties and auditors, and allowances to eligible political parties (new political financing provision of the Canada Elections Act) |
|||||||
|
2) Start Date: Ongoing |
3) End Date: Ongoing |
||||||
|
4) Description: Elections Canada’s role is to administer the Canada Elections Act, which has three main objectives: fairness, transparency and participation. To promote fairness and participation, the Act provides for reimbursement of election expenses to candidates and parties, and a subsidy for certain auditors’ fees. A candidate who is elected or receives at least 10% of the valid votes cast at an election is entitled to a reimbursement of 60% of the election expenses limit. A registered party is eligible for reimbursement of election expenses if the party obtains 2% or more of the total valid votes cast nationally, or 5% of the valid votes cast in electoral districts where the party has endorsed candidates. The Act provides for a subsidy, equal to the lesser of $1,500 or 3% of the candidate’s election expenses with a minimum of $250, to be paid out of public funds directly to the candidate’s auditor. A registered association that has, in a fiscal period, accepted contributions or incurred expenses of $5,000 or more in total (less transfers to other political entities), must obtain an audit report that provides an audit opinion as to whether the Registered Association Financial Transactions Return presents fairly the information contained in the financial records on which it is based. When an audit of the Registered Association Financial Transactions Return is required, the Act provides for a subsidy of a maximum of $1,500 for the audit of the expenses. This amount is paid out of public funds directly to the electoral district association's auditor after the Chief Electoral Officer has received the return, the auditor's report, and other documents required to accompany the return. For eligible political parties, the Act also provides for the payment of a quarterly allowance according to the following formula: a registered political party that obtained at least 2% of the total valid votes cast in a general election, or 5% of the valid votes cast in the ridings where it presented candidates, has the right to a quarterly allowance that is calculated as the product of $0.4375 multiplied by the number of valid votes cast in the most recent general election preceding that quarter and the inflation adjustment factor that is in effect for that quarter. |
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|
5) Strategic Outcomes: Electoral events that are fair and accessible within the context of, and in accordance with, constitutional and legal requirements. |
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|
6) Results Achieved: Elections Canada issued payments of quarterly allowances to eligible registered parties in accordance with the Act. |
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|
($ thousands) |
7) Actual Spending 2004–2005 |
8) Actual Spending |
9) Planned Spending 2006–2007 |
10) Total Authorities |
11) Actual Spending |
12) Variance(s) between 9 |
|
|
13) General elections and by‑elections |
|
|
|
|
|
|
|
|
– Candidates |
26,481 |
24,628 |
|
(684) |
(684) |
684 |
|
|
– Political parties |
30,548 |
27,998 |
|
(816) |
(816) |
816 |
|
|
– Candidates’ auditors |
1,255 |
1,124 |
|
(246) |
(246) |
246 |
|
|
14) Quarterly allowances |
|
|
|
|
|
|
|
|
– Allowance to eligible political parties |
7,226 |
24,536 |
25,300 |
27,452 |
27,452 |
(2,152) |
|
|
15) Electoral district associations’ auditors |
|
|
|
|
|
|
|
|
– Electoral district associations’ auditors |
|
932 |
975 |
878 |
878 |
97 |
|
|
16) Total TPP |
65,510 |
79,218 |
26,275 |
26,584 |
26,584 |
(309) |
|
|
17) Comment(s) on variance(s) |
The variance between the planned spending and the actual spending for the 2006–2007 quarterly allowance to political parties is due to the increased voter participation in the 39th general election, along with an increase in the inflation adjustment factor. The variance between the planned spending and the actual spending for reimbursement of election expenses to eligible candidates and parties, as well as payments of subsidies to candidates’ auditors, is due to reversal of an overestimated Payable-at-year-end. |
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| Table 6: | Response to Parliamentary Committees, and Audits and Evaluations |
|
Committee Correspondence – April 1, 2006, to March 31, 2007 |
||
|
Between April 1, 2006, and March 31, 2007, the Chief Electoral Officer sent eight letters following his appearances before committees of the House of Commons or Senate. Of the letters, five were addressed to the Chair of the House Standing Committee on Procedure and House Affairs, two to the Chair of the Standing Senate Committee on Legal and Constitutional Affairs, and one to the Chair of the House Standing Committee on Foreign Affairs and International Trade. The letters are as follows:
|
||
|
Response to the Auditor General of Canada, including to the Commissioner of the Environment and Sustainable Development |
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|
The Auditor General of Canada, Sheila Fraser, tabled her report to the House of Commons on November 22, 2005. Chapter 6 of the report is entitled “Elections Canada – Administering the Federal Electoral Process.” The Chief Electoral Officer responded to the five recommendations contained in the report and work continued throughout 2006–2007 on addressing the recommendations. The recommendations highlighted opportunities for exploring ways to improve efficiency in certain aspects of activities, the quality of performance measures, reporting to Parliament on our strategic direction, and our human resources planning and information systems. A complete master list and status report of the actions completed are planned for review by the agency’s Audit Committee in 2007–2008.
|
||
|
Internal Audits or Evaluations |
||
|
The internal audit function is a key component of Elections Canada’s governance framework. The agency has initiated the enhancements required under the new internal audit policy that came into force on April 1, 2006. This activity is in progress and Elections Canada is committed to continuing the work in 2007–2008 to meet the April 1, 2009, deadline for full implementation. |
Table 7: Procurement and Contracting
|
Agency |
Elections Canada |
|
Points to Address |
Agency’s Input |
|
1. Role played by procurement and contracting in delivering programs |
The Contracts and Procurement Division becomes involved early in the process. It helps the program/project managers to determine the best procurement strategy and establish a realistic timeline for ensuring that the program objectives are achieved through the contractual process, as required. |
|
2. Overview of how the agency manages its contracting function |
The contracting function at Elections Canada is centralized. Two senior contracting officers respond to their assigned directorate clients’ contracting and procurement requests. This set-up allows the parties to build a relationship, understand each other’s business processes and interact smoothly. It also permits a quick turnaround when time is of the essence. |
|
3. Progress and new initiatives enabling effective and efficient procurement practices |
Training sessions are conducted periodically for directors, managers and administrative officers to increase their awareness of the contracting and procurement process in the federal government. |
Table 8: Audited Financial Statements
Financial statements are prepared in accordance with Treasury Board accounting policies, which are consistent with Canadian generally accepted accounting principles for the public sector and are audited by the Office of the Auditor General. The unaudited supplementary information presented in the financial tables in the Departmental Performance Report is prepared on a modified cash basis of accounting in order to be consistent with appropriations-based reporting. Note 4 of the financial statements reconciles these two accounting methods. (See Appendix A.)