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Section III: Supplementary Information

3.1 Financial highlights

The majority of the Secretariat's expenditures consist of managing the centrally managed fund, Public Service Insurance, at $1.65 billion in 2007–08.

The Secretariat spent approximately $59 million, or three per cent, of its total expenditures providing expenditure management and oversight services for the government and approximately $135 million, or seven per cent, of its total budget providing management policy development and oversight services to the government.

3.2 Comparison of Planned Spending to Actual Spending (including FTEs)

($ thousands)

			2007-08
	Actual 2005-06	Actual 2006-07	Main Estimates	Planned Revenue	Total Authorities	Actual
Management Policy Development and Oversight
Secretariat Operations	103,557	119,465	125,482	124,900	144,508	135,196
Expenditure Management and Financial Oversight
Secretariat Operations	50,903	51,912	58,644	65,179	64,657	59,401
Centrally Managed Funds1	1,581,525	1,703,237	2,722,986	2,724,486	3,113,580	1,942,818
Revitalization of the Toronto Waterfront2		35,049	235,235	235,104	–	–
Sub-Total	1,735,986	1,909,663	3,142,347	3,149,669	3,322,746	2,137,415
Less: Respendable Revenue3	(157,726)	(165,250)	(142,200)	(142,200)	(280,817)	(280,817)
Net Budgetary Expenditures	1,578,260	1,744,413	3,000,147	3,007,469	3,041,929	1,856,598
Less: Non-Respendable Revenue	(11,909)	(26,935)	N/A	(10,000)	N/A	(13,031)
Plus: Cost of Services Received Without Charge	12,672	12,550	N/A	18,104	N/A	14,917
Net Cost of the Secretariat	1,579,023	1,730,027	N/A	3,015,573	N/A	1,858,484
Full-Time Equivalents	1,048	1,179	N/A	1,340	N/A	1,332

1. Total authorities for Centrally Managed Funds include Treasury Board Votes 5, 10, 20, 22a, and 23a, as well as other statutory votes related to public service pension and benefits. Votes 5, 10, 22a, and 23a are special Treasury Board votes, which consist of funds used to supplement other appropriations.

2. In accordance with the January 2007 changes in the minister's responsibilities, this authority was transferred from the Secretariat to Environment Canada through the 2007–08 Supplementary Estimates.

3. As per Receiver General instructions, the Secretariat Financial Statements and Public Accounts treat the Centrally Managed Fund part of this item as a recovery of expenditures as opposed to a respendable revenue. This difference in accounting treatment has no impact on the net expenditures of the Secretariat. For more information, visit the Secretariat's website at http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.

Trends between planned spending and total authorities

Management Policy Development and Oversight total authorities show an increase compared to planned spending mainly due to additional funding received for the implementation of new initiatives such as the following:

• The Public Service Modernization Act (PSMA)–to enable the Secretariat to sustain ongoing services and support to the PSMA to improve the HR regime and to establish a government-wide IT professional development and apprenticeship program and an IT assessment centre for computer services;
• Streamlining regulations–for the establishment of a Centre of Regulatory Expertise at the Secretariat; and
• The Federal Accountability Action Plan–mainly to provide guidance to departments and to oversee the implementation of the legislated requirements to review and evaluate all ongoing grants and contributions programs, to amend the Access to Information Act and the Privacy Act, and to coordinate the overall implementation of the Federal Accountability Act.

Additional funding was received to cover the increased personnel costs of collective agreements between the Treasury Board and collective bargaining units representing public service employees as well as funding to meet the legal requirements of the employer, such as parental benefits, severance, and other allowances.

The Secretariat also used the Operating Budget Carry Forward allocation to fund initiatives such as a relocation of offices, establishment of the Public Service Readiness Plan, and the development of a Risk and Change Management Plan.

Expenditure Management and Financial Oversight–Secretariat Operations total authorities show a decrease compared to planned spending mainly due to internal reallocations of resources to priorities in other program activities.

Expenditure Management and Financial Oversight–Centrally Managed Funds total authorities show an increase compared to planned spending mainly due to the creation of new votes (Votes 22a and 23a) during the fiscal year that were not included in the Planned Spending amount.

Trends between total authorities and actual

The surplus in Management Policy Development and Oversight is mainly due to difficulty in ramping up new projects and initiatives as fast as anticipated and to lower than anticipated costs in litigation files.

The surplus in Expenditure Management and Financial Oversight–Secretariat Operations is mainly due to the BOSR project, for which some post-implementation activities, such as archiving of old data, and related funding was carried over to 2008–09. Unused funding was frozen in 2007–08 and allowed to lapse in the appropriation.

The surplus in Expenditure Management and Financial Oversight–Centrally Managed Funds is mainly due to funding not transferred to other appropriations in Votes 5, 10, 22a, and 23a; surplus in Vote 20 is mainly due to delays in the implementation of the Pay Direct Drug Card and other benefit improvements as well as lower-than-anticipated expenditures in the Service Income Security Insurance Plan and the provincial health care premiums and taxes programs.

3.3 Voted and Statutory Items
($ thousands)

		2007-08
Vote or Statutory Item	Truncated Vote or Statutory Wording	Main Estimates	Planned Spending	Total Authorities	Actual
1	Program expenditures	165,899	171,661	191,013	176,482
2	Contributions1	233,010	233,010	422	322
5	Government Contingencies2	750,000	750,000	750,000	–
10	Government-Wide Initiatives3	2,520	2,520	2,044	–
15	Compensation Adjustments4	–	–	–	–
20	Public Service Insurance5	1,828,246	1,829,746	1,827,798	1,652,784
22a	Operating Budget Carry Forward6	–	–	218,264	–
23a	Paylist Requirements7	–	–	25,358	–
(S)	President of the Treasury Board–Salary and motor car allowance	75	75	74	74
(S)	Contributions to Employee Benefits Plans	20,377	20,437	17,632	17,632
(S)	Spending proceeds from the disposal of surplus Crown assets	–	–	20	–
(S)	Public Service Pension Adjustment Act	20	20	4	4
(S)	Unallocated employer contributions made under the Public Service Superannuation Act and other retirement acts and the Employment Insurance Act	–	–	9,098	9,098
(S)	Court awards	–	–	5	5
(S)	Payments for the pay equity settlement pursuant to section 30 of the Crown Liability and Proceedings Act	–	–	197	197
Total Secretariat		3,000,147	3,007,469	3,041,929	1,856,598

1. In accordance with the January 2007 changes in the minister's responsibilities, the Revitalization of the Toronto Waterfront Initiative authority was transferred from the Secretariat to Environment Canada through the 2007–08 Supplementary Estimates. Consequently, Vote 2 will be eliminated in 2008–09 because there is no longer a requirement for the Secretariat to hold a distinct contribution vote given that planned contributions are less than $5 million.

2. Vote 5–Government Contingencies supplements other appropriations to provide the government with the flexibility to meet unforeseen expenditures until parliamentary approval can be obtained.

3. Vote 10–Government-Wide Initiatives supplements other appropriations in support of the implementation of strategic management initiatives in the public service. These transfers reduce the Secretariat's authorities, and the departmental performance reports of recipient departments and agencies show an increase in authorities.

4. Vote 15–Compensation Adjustments supplements other appropriations to provide funding for the increased personnel costs of collective agreements between the Treasury Board and collective bargaining units representing public service employees as well as collective agreements signed by separate employers. Authorities are initially increased in Secretariat Vote 15 through Supplementary Estimates and then subsequently transferred to Operating Votes of recipient departments where they appear as an increase in authorities.

5. Vote 20–Public Service Insurance covers the payment of the employer's share of health, income maintenance, and life insurance premiums; payments to or in respect of provincial health insurance plans; provincial payroll taxes; pension, benefit, and insurance plans for employees engaged locally outside Canada; and to return to certain employees their share of the employment insurance premium reduction.

6. Vote 22a–Operating Budget Carry Forward supplements other appropriations by authorizing a carry forward of unused funds from the previous fiscal year up to a maximum of five per cent. The Operating Budget Carry Forward Policy (OBCF) was introduced in 1993 as a mechanism to improve the management of funds by allowing departments and agencies to access unexpended funding from the previous year up to a maximum of five per cent of their previous year's Main Estimates operating budgets. Secretariat Vote 22a allows routine OBCF amounts conforming to the OBCF Policy to be transferred directly to departments and agencies in a timely manner, once eligible amounts have been confirmed by the Secretariat and approved by Treasury Board ministers.

7. Vote 23a–Paylist requirements supplements other appropriations by providing the government with funding to meet the legal requirements of the employer, such as parental benefits, severance, and other allowances. To avoid discrimination in hiring practices, paylist costs related to parental benefits, severance, and other allowances have been provided for centrally since the introduction of the Operating Budget regime in 1993. The new vote will provide relief from cash management challenges faced by departments for these legal obligations. Previously, these funds were provided through a contingency vote (Vote 5).

Trends between planned spending and total authorities

Vote 1–Program expenditures total authorities show an increase compared to planned spending mainly due to additional funding received for the implementation of new initiatives such as the following:

• The Public Service Modernization Act (PSMA)–to enable the Secretariat to sustain ongoing services and support to the PSMA to improve the HR regime and to establish a government-wide IT professional development and apprenticeship program and an IT assessment centre for computer services;
• Streamlining regulations–for the establishment of a Centre of Regulatory Expertise at the Secretariat; and
• The Federal Accountability Action Plan–mainly to provide guidance to departments and to oversee the implementation of the legislated requirements to review and evaluate all ongoing grants and contributions programs, to amend the Access to Information Act and the Privacy Act, and to coordinate the overall implementation of the Federal Accountability Act.

Additional funding was received to cover the increased personnel costs of collective agreements between the Treasury Board and collective bargaining units representing public service employees as well as funding to meet the legal requirements of the employer, such as parental benefits, severance, and other allowances.

The Secretariat also used the Operating Budget Carry Forward allocation to fund initiatives such as a relocation of offices, establishment of the Public Service Readiness Plan, and the development of a Risk and Change Management Plan.

Trends between total authorities and actual

The surplus in Vote 1–Program expenditures is mainly due to difficulty in ramping up new projects and initiatives as fast as anticipated, to lower than anticipated costs in litigation files, and to the BOSR project, for which some post-implementation activities, such as archiving of old data, and related funding was carried forward to 2008–09. Unused funding was frozen in 2007–08 and allowed to lapse in the appropriation.

The surplus in Vote 20–Public Service Insurance is mainly due to delays in the implementation of the Pay Direct Drug Card and other benefit improvements as well as lower-than-anticipated expenditures in the Service Income Security Insurance Plan and the provincial health care premiums and taxes programs.

3.4 List of tables

The following tables are available on the Secretariat's website at http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.

Table 1: Sources of Respendable and Non-Respendable Revenue

Table 2: User Fees

Table 3: External Fees

Table 4: Details on Project Spending

Table 5: Details on Transfer Payment Programs (TPP)

Table 6: Sustainable Development Strategy

Table 7: Response to Parliamentary Committees and External Audits

Table 8: Response to the Auditor General of Canada, including to the Commissioner of the Environment and Sustainable Development (CESD)

Table 9: Internal Audits and Evaluations

Table 10: Travel Policies

Table 11: Financial Statements of Departments and Agencies (including Agents of Parliament)

3.5 Additional information

The online supplementary program activity information includes a complete list of all performance indicators, measures, and summaries and is available on the Secretariat's website at http://www.tbs-sct.gc.ca/dpr-rmr/st-ts-eng.asp.

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