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 SECTION 3 Supplementary Information

 

 3.1 Financial Information

List of Tables Page

 

Strategic Outcome: Offenders are safely and effectively accommodated and reintegrated into Canadian Communities with due regard to public safety.

In 2007-2008, the actual spending for CSC is $1,963,935,350 and is comprised of the following main elements:


Program Activity $ Millions Actual Spending 2007-08
($ millions)
Alignment to the Government of Canada Outcome Area
Budgetary Non-Budgetary Total
Care and Custody 1,460.3 0.0 1,460.3 Social Affairs - Safe and secure communities
Rehabilitation and Case Management 508.1 0.0 508.1 Social Affairs - Safe and secure communities
CORCAN (4.5) 0.0 (4.5) Economic Affairs - Income Security and Employment for Canadians
Total 1,963.9 0.0 1,963.9  

Table 1 - Comparison of Planned to Actual Spending (including FTEs)


$ Millions 2005-06
Actual
2006-07
Actual
2007-2008
Main
Estimates
Planned
Spending
Total
Authorities
Total
Actual
Care and Custody 1,197.1 1,397.9 1,379.8 1,410.3 1,556.3 1,460.3
Rehabilitation and Case Management 452.9 470.4 490.2 496.7 543.6 508.1
CORCAN 1.8 (2.8) 0.0 0.0 13.6 (4.5)
Total Planned Spending 1,652.1 1,865.5 1,870.0 1,907.0 2,113.5 1,963.9
Less: Non-respendable Revenue (13.4) (9.6) N/A (7.4) N/A (11.6)
Plus: Cost of services received without charge 91.2 106.1 N/A 90.7 N/A 107.2
Total Department Spending 1,729.9 1,962.3 N/A 1,990.3 N/A 2,059.5
             
Full Time Equivalent 14,638 14,803 N/A 15,491 N/A 15,402

The increase in expenditures is mainly due to signed collective agreements, in price (inflation) for basic goods and services and additional resources addressing immediate and urgent pressures

Explanations of variances between the Estimates and the actual expenditures for 2007-2008:

The Service has spent the amount of $1,963.9M or $93.9M in excess of the amount approved in the PART II of the Estimates; i.e. $1,870M. In order to analyze the financial results of the Service, additional resources provided via Supplementary Estimates and Treasury Board should be taken into consideration.

The following reconciliation from Main Estimates to Total Authorities is provided below:


Main Estimates $ Million   1,870.0
Plus    
Operating Expenditures - Supplementary Estimates   101.2
Adjustments, Warrants and Transfers    
TB Vote (Internal Audit) 0.5  
TB Vote (Collective Agreements) 39.8  
TB Vote (Operating Budget Carry Forward) 59.0  
TB Vote (Paylist Shortfalls) 30.3  
Transfers 2.8 132.4

 

   
Decrease to Employee Benefit Plans   (5.6)

 

   
Non-Estimates Items    
CORCAN - ANCAFA   12.9
CORCAN - Transfer from TB Vote (Paylist Shortfalls)   0.7
Others (including Crown Assets, etc.)   1.9
Total Authority available for use   2,113.5

 

   
Less    
CORCAN & Crown Assets Disposal   (19.2)

 

   
Total Available to CSC   2,094.3
Less    
Actual   (1,963.9)

 

   
Variance   130.4

Table 2 - Voted and Statutory Items


$ Million   2007-2008
Vote or Statutory Items Truncated Vote or Statutory Wording Main Estimates Planned Spending Total Authorities Total Actuals
  Correctional Services        
25 Operating Expenditures 1,529.5 1,540.8 1,727.1 1,645.8
30 Capital expenditures 153.7 179.4 189.7 140.6
           
S Contributions to Employee Benefit plans 186.8 186.8 181.2 181.2
S CORCAN Revolving Fund     13.6 (4.5)
S Spending of proceeds from disposal of Crown Assets     1.9 0.8
           
S Refund of previous year’s  revenues        
           
  Total 1,870.0 1,907.0 2,113.5 1,963.9

Table 3 - Loans, Investments and Advances (Non-Budgetary)

Not Applicable.

Table 4- Sources of Respendable and Non-respendable Revenue

Respendable Revenue


($ million) Actual
2005-2006
Actual
2006-2007
2007-2008
Main Estimates Planned Revenue Total Authorities Actual
Care and Custody 0.0 0.0 0.0 0.0 1.9 0.9
Rehabilitation 0.0 0.0 0.0 0.0 0.0 0.1
CORCAN Revolving Fund 69.1 83.0 77.5 77.5 77.5 94.3
Total Respendable Revenue (1) 69.1 83.0 77.5 77.5 79.4 95.3

Non-Respendable Revenue


($ million) Actual
2005-2006
Actual
2006-2007
2007-2008
Main Estimates Planned Revenue Total Authorities Actual
Care and Custody 12.0 8.6 N/A 6.5 6.5 10.2
Rehabilitation 1.4 1.0 N/A 0.9 0.9 1.4
CORCAN Revolving Fund 0.0 0.0 N/A 0.0 0.0 0.0
Total Non-Respendable Revenue (2) 13.4 9.6 N/A 7.4 7.4 11.6

Notes: 1 The main source of this revenue is the CORCAN Revolving Fund. Revenues are mainly from the sale of products made by inmates.
2 The main sources of these revenues are: offender canteen sales, revenues such as contracted offender temporary detention; offender board and lodgings; and miscellaneous revenues

Table 5 - Revolving Fund (Online Table)

CORCAN Revolving Fund ($ million)
Statement of Operations


($ millions) Actual
2005-2006
Actual
2006-2007
2007-2008
Main
Estimates
Planned
Spending
Authorized Actual*
Revenue 69.9 82.9 77.5 77.5 77.5 94.3
Expenses            
Salaries & employee benefits 34.2 34.1 31.8 31.8 31.8 36.6
Depreciation 1.3 1.5 1.5 1.5 1.5 1.7
Repairs & maintenance 1.3 2.6 1.2 1.2 1.2 2.3
Admin & support services 8.9 9.5 8.1 8.1 8.1 9.3
Utilities 25.1 33.1 34.9 34.9 34.9 41.1
  70.8 80.8 77.5 77.5 77.5 91.0
Net Results (0.9) 2.1 0.0 0.0 0.0 3.3

Since the table on the previous page refers to the Revolving Fund's operating surplus or deficit and not to cash requirements, the Fund has been calculated through accrual accounting. Therefore, the cash expenditures in the estimates do not affect the operating balance, and other items that must be considered when calculating the surplus or deficit do not require a direct cash outlay. The two can be reconciled as follows:

Statement of Cash Flows



($ millions)
Actual
2005-2006
Actual
2006-2007
2007-2008
Main Estimates Planned Spending Authorized Actual
Net Results (0.9) 2.1 0.0 0.0 0.0 3.3
             
Adjustment for non-cash items:            
Provision for Employee Termination Benefits 0.6 0.7 1.7 1.7 1.7 0.7
Amortization of fixed assets 1.3 1.5 1.7 1.7 1.7 1.7
Other 0.1 0.0 0.8 0.8 0.8 0.3
             
Change in non-cash working capital            
Accounts receivable 1.0 0.5 0.3 0.3 0.3 0.5
Inventory (2.4) 0.6 (1.0) (1.0) (1.0) (0.5)
Payment on changes in provision for Employee Termination Benefits (0.4) (0.4) (0.3) (0.3) (0.3) (0.6)
Accounts payable 3.4 0.5 (0.2) (0.2) (0.2) 2.3
Vacation pay and salary accrual (2.1) 0.1 0.0 0.0 0.0 0.5
Deferred revenue 0.0 0.5 0.0 0.0 0.0 (0.4)
Other (0.2) 0.1 0.0 0.0 0.0 0.2
             
Investing activities:            
Net capital Assets Purchased (2.2) (3.4) (3.0) (3.0) (3.0) (3.5)
             
Increase (decrease) in accumulated net charge against the Fund’s authority (ANCAFA) (1.8) 2.8 0.0 0.0 0.0 4.5

Projected Use of Authority


($ millions) Actual
2005-2006
Actual
2006-2007
2007-2008
Main
Estimates
Planned
Spending
Authorized Actual
    Restated        
Authority 5.0 5.0 5.0 5.0 5.0 5.0
             
Drawndown:            
ANCAFA balance as of April 1 13.3 11.5 10.5 10.5 10.5 14.3
Increase (decrease) in ANCAFA (1.8) 2.8 0.0 0.0 0.0 4.5
ANCAFA balance as of March 31 11.5 14.3 10.5 10.5 10.5 18.8
 Net PAYE/RAYE adjustment to authority (4.4) (6.4) 0.0 0.0 0.0 (5.7)
  7.1 7.9 10.5 10.5 10.5 13.1
Unused authorities carried forward as originally reported 12.1 12.9 15.5 15.5 15.5 18.1
*Restatement of prior year figures 0 0.7 0 0 0 0
Unused authorities carried forward as restated 12.1 13.6 15.5 15.5 15.5 18.1

 

Table 6a - User Fees Act (Online Table)


A. User
Fee
Fee Type Fee
setting Authority
Date Last Modified 2007-2008 Planning Years
Forecasted Revenues
($000)
Actual Revenues
($000)
Full Cost
($000)
Performance Standards Performance Results Fiscal Year Forecasted Revenue
($000)
Estimated Full Cost
($000)
Fees charged for the processing of access requests filed under the Access to Information Act (ATIA) R Access to Information Act April 2004 3.3 3.0 2,400 Requests should be responded to within 30 working days, unless extensions are warranted as per section 9 of the Act. TB Secretariat is presently reviewing all policies related to the ATI legislation. For more info, see ATI legislation on the Justice website. 68% on time 2008-09


2009-10


2010-11
3.3



3.5



3.5
3,800



5,300



5,300
      Sub-Total (O)

Sub-Total (R)

Total
0.0


3.3


3.3
0.0


3.0


3.0
0.0


2,400


2,400
    2008-09

2009-10

2010-11
3.3


3.5


3.5
3,800


5,300


5,300

B. Date Last Modified: N/A

C. Other Information N/A


Table 6b - Policy on Service Standards for External Fees


A. External Service Standard Performance Result Stakeholder Consultation
Fees charged for the processing of access requests filed under the Access to Information Act (ATIA) Response provided within 30 days following receipt of request; the response time may be extended pursuant to section 9 of the ATIA. Notice of extension to be sent within 30 days after receipt of request. Due to staff shortage and a realignment of ATI responsibilities, there has been a significant decrease in the compliance rate. 68 percent on time for ATI requests The service standard is established by the Access to Information Act and the Access to Information Regulations. Consultations with stakeholders were undertaken by the Department of Justice and the Treasury Board Secretariat for amendments done in 1986 and 1992.

Table 7 - Details on Project Spending

Capital Projects by Program Activity ($ millions)


Program Activity Current
Total Estimated
Cost
Actual
2005-2006
Actual
2006-2007
2007-2008
Main Estimates Total
Planned Spending
Total
Authority (1)
Actual
Care & Custody              
A. New Accommodation Projects (2)              
RHC Pacific Expansion 71.5 0.1 0.0 0.0 0.0 0.0 0.0
Archambault New CRSM & Redevelopment 33.0 0.4 0.1 1.8 1.8 1.8 0.7
Saskatchewan Pen 96-Bed Maximum Unit 21.7 0.0 6.3 9.0 12.0 9.0 11.2
Edmonton 96-Bed Maximum Unit (unapproved) (3) 33.5 0.0 0.0 0.5 0.5 0.5 0.0
Kent 96-Bed Maximum Unit 23.1 0.0 0.6 13.4 15.0 13.4 10.8
               
B. Major Asset Preservation              
Springhill Institution Refurbish/ Replace 32.2 7.9 9.2 2.1 2.3 2.1 0.7
Collins Bay Refurbish/ Replace 57.6 22.0 19.1 7.4 5.4 7.4 3.0
Cowansville Refurbish/ Replace 49.5 0.6 4.2 18.8 18.5 18.8 0.9
Saskatchewan Pen Refurbish/ Replace (4) 180.0 1.2 0.0 7.0 7.0 7.0 0.0

(1) Main Estimates plus Supplementary Estimates and other authorities.
(2) CSC's delegation authority level is $18 million according to TB decision of December 14, 1995; therefore, only capital projects with total estimated cost of $18 million or above have been listed.
(3) The Edmonton 96-Bed Maximum Unit had been planned prior to the issue of the CSC Transformation Study Report, and inserted into the Report on Plans and Priorities for 2007-2008; it is not approved at this time.
(4) Saskatchewan Penitentiary Refurbish/Replace funding is beyond the Department's current reference level; the project requires approval and funding from Treasury Board of Canada, if supported.

Table 8 - Status Report on major Crown Projects

Not Applicable

Table 9 - Details on Transfer Payment Programs (TPPs)

Not Applicable

Table 10 - Foundations (Conditional Grants)

Not Applicable

Table 11 - Horizontal Initiatives

CSC participates in, but does not lead any horizontal initiatives. TBS's Horizontal Results database is available at: www.tbs-sct.gc.ca/rma/eppi-ibdrp/hrdb-rhbd/dep-min/dep-min_e.asp

Table 12 - Sustainable Development Strategies (non-financial)

Link to Table

For supplementary information on the Correctional Service Canada’s Sustainable Development Strategy 2007-2010, please visit:
HTML Format:  http://www.csc-scc.gc.ca/text/pblct/environmentRpt/toc-eng.shtml
PDF Format:  http://www.csc-scc.gc.ca/text/pblct/environmentRpt/sds-eng.pdf

Table 13 - Response to Parliamentary Committees and External Audits


Response to Parliamentary Committees
Information to be provided Executive Office and relevant sectors
 
Response to the Auditor General (including to the Commissioner of the Environment and Sustainable Development)
Correctional Service Canada was not subject to any recommendations by the Auditor General or the Commissioner of the Environment and Sustainable Development duringthe period under review.
 
External Audits
Correctional Service Canada was not subject to any recommendations by external organizations during the period under review.

Table 14 - Internal Audits and Evaluations


Table 14a - Internal Audits

In 2007-2008, the following audits were completed and approved by CSC’s Audit Committee:


Name of Internal Audit Audit Type Completion Date
Audit of Contracting for Goods and Services Contracting and Procurement May 2007
Audit of Staff Safety in the Community Correctional Operations May 2007
Audit of Administrative Segregation Correctional Operations May 2007
Offender Management System Renewal - Project Closure Review IM/IT September 2007
Health Information Management Module Annual Review IM/IT September 2007
Audit of Assistance to Employees Human Resource Management January 2008

Since the beginning of 2008-2009, the following audit reports were also completed and approved by CSC’s Audit Committee:


Name of Internal Audit  Audit Type Completion Date
Audit of Physical Health Care Delivery to Inmates Health Services April 2008
Review of Change Management Management Practices April 2008
Audit of Logical Access Controls IM/IT May 2008

These reports, which also contain the Management Action Plans to address the recommendations, can be found on the CSC website at the following address:  http://www.csc-scc.gc.ca/text/pa/adt-toc-eng.shtml

Table 14b - Evaluations

Evaluations 2007-2008


1. Name of
Evaluation
2. Program Activity 3. Evaluation
Type
4. Status 5. Completion Date 6. Electronic
Link to Report
Evaluation of the Safer Tattooing Practices Initiative Care and Custody Summative Completed June 2007 Not yet available
(publication in progress)
Ochichakkosipi Healing Lodge Evaluation Care and Custody Formative Completed October 2007 Not yet available
(publication in progress)
Lifers’ Resource Strategy Care and Custody Summative Completed
(To be presented to CSC Evaluation Committee in September 2008)
March 2008 Not yet available
(report not yet approved)
Contract with Institute Philippe-Pinel de Montréal Care and Custody Summative & formative
(3 separate populations evaluated)
Ongoing
(Delayed due to data collection, analysis, and contracting issues - was finalized in May 2008)
May 2008 Not yet available
(report not yet approved)
CSC-A (Canada-New Brunswick Initiative) Care and Custody Outcome & summative Ongoing
(Delayed due to consultation and scheduling issues - to be finalised in September 2008)
FY 2008-09 Not yet available
(report not yet approved)
7. Electronic Link to Evaluation Plan:  Finalized and approved, publication in progress, link not yet available.

Table 15 - Travel Policies

Correctional Service Canada follows the Treasury Board Secretariat Travel Directive, Rates and Allowances. For more information on CSC’s travel and hospitality proactive disclosures, see: www.csc-scc.gc.ca/text/travel/travel-eng.shtml

Table 16a - Correctional Service Canada Financial Statements

Link to Table

Table 16b - CORCAN Revolving Fund Financial Statements

Link to Table

Note: the statement of cash flows can be found in Table 5