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Section III Supplementary Information
3.1 Financial Highlights
The preparation of the future-oriented financial statements is a new annual Treasury Board Secretariat initiative. For the 2011-2012 Report on Plans and Priorities (RPP), all departments must provide a future-oriented statement of operations (and related notes) prepared in accordance with Treasury Board Accounting Standard (TBAS) 1.2.
The future-oriented financial highlights presented within this section of the RPP are intended to serve as a general overview of HRSDC's financial operations. These future-oriented financial highlights are prepared on an accrual basis to strengthen accountability and improve transparency and financial management.
HRSDC is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to HRSDC do not parallel financial reporting according to generally accepted accounting principles since authorities are primarily based on cash flow requirements. Consequently, items forecasted in the consolidated future-oriented statement of operations are not necessarily the same as those forecasted through authorities from Parliament. A reconciliation between forecast authorities available (based on RPP forecast/planned spending amounts) and the forecast net cost of operations is set out in Note 5 of the Department’s consolidated future-oriented statement of operations.
For the consolidated future-oriented statement of operations purposes, the financial activities of the Canada Pension Plan (CPP) are not part of HRSDC’s reporting entity as the CPP is under joint control of the federal and the participating provincial and territorial governments.
A condensed view of the future-oriented statement of operations is presented below. A complete consolidated future-oriented statement of operations is available online at:
http://www.hrsdc.gc.ca/eng/publications_resources/dpr/
rpp/financial_statement/rpp_11-12_financial_e.shtml
| For the year ending March 31, 2012 (millions of dollars) | |
|---|---|
| Forecast 2012 |
|
| Expenses | |
| Benefits and transfer payments | 63,765.7 |
| Operating expenses | 3,467.3 |
| Total expenses | 67,233.0 |
| Revenues | |
| EI revenues | 19,486.9 |
| Other | 796.1 |
| Total revenues | 20,283.0 |
| Net cost of operations | 46,950.0 |
3.2 Specified Purpose Accounts
Specified Purpose Accounts consist of special categories of revenues and expenditures. They report transactions of certain accounts where enabling legislation requires that revenues be earmarked and that related payments and expenditures be charged against such revenues. The transactions of these accounts are to be accounted for separately.
HRSDC is responsible for the stewardship of five such accounts:
- the Employment Insurance Operating Account;
- the Canada Pension Plan;
- the Government Annuities Account;
- the Civil Service Insurance Fund; and,
- the Canadian Millennium Scholarship Foundation Excellence Awards Fund.
The Employment Insurance Operating Account is a consolidated Specified Purpose Account and is included in the financial reporting of the Government of Canada. Consolidated Specified Purpose Accounts are used principally where the activities are similar in nature to departmental activities and the transactions do not represent liabilities to third parties but, in essence, constitute Government revenues and expenditures.
Employment Insurance Operating Account
A new Employment Insurance Operating (EIO) Account was established to record all amounts received or paid out under the Employment Insurance Act since January 1, 2009, onwards. The previous Employment Insurance (EI) Account was closed and removed from the Accounts of Canada as of December 31, 2008. The Employment Insurance Act provides short-term financial relief and other assistance to eligible workers. The EI program is financed entirely by contributions from employees and employers, via premiums paid on insured earnings up to the maximum insurable earnings (MIE).
Employment Insurance benefits are divided into:
- Income Benefits under Part I of the Employment Insurance Act which provide temporary financial assistance to unemployed Canadians who have lost their job through no fault of their own, while they look for work or upgrade their skills. EI Part I also provides assistance to Canadians who are sick, pregnant, caring for a newborn or adopted child, as well as those caring for a family member who is seriously ill with a significant risk of death.
- Employment Benefits under Part II of the Employment Insurance Act which help Canadians to prepare for, find and maintain employment. These activities include Employment Benefits and Support Measures (EBSM) delivered under the Labour Market Development Agreements (LMDA), pan-Canadian programming, and functions of the National Employment Service.
Benefits and administrative costs are paid out of the Consolidated Revenue Fund and charged to the EIO Account.
Financial Summary
In Budget 2008, the Government announced improvements to the management and governance of EI finances through the creation of an independent Crown corporation, the Canada Employment Insurance Financing Board (CEIFB). In 2010, the CEIFB implemented a new premium rate-setting mechanism that will ensure that revenues and expenditures break-even over time. The CEIFB has been mandated not to recover any spending resulting from the enhanced benefits and training announced in Budget 2009.
In 2010, the Government of Canada modified the maximum annual change in the EI premium rate from the original legislative limit of 15 cents for each $100 of insurable earnings to 5 cents for 2011 and 10 cents for subsequent years. On November 12, 2010, the CEIFB set the 2011 premium rate at $1.78, the maximum legislative amount.
Due to the limits on the annual increase in the premium rate, costs are expected to exceed revenues by $1.2 billion in 2011-2012. This includes an expected $0.2 billion in additional funding for the cost of the benefit enhancement measures announced in Budget 2009.
The table below summarizes the EI revenues and expenditures from 2008-2009 financial results to 2011-2012.
| (millions of dollars) | Actual | Forecast | Planned Spending | |
|---|---|---|---|---|
| 2008-2009 | 2009-2010 | 2010-2011 | 2011-2012 | |
| Expenditures
EI Benefits |
||||
| Income Benefits | 14,196 | 18,980 | 17,606 | 17,030 |
| EBSM | 2,112 | 2,606 | 2,624 | 2,122 |
| Total EI Benefits | 16,308 | 21,586 | 20,230 | 19,152 |
| Administrative Costs | 1,801 | 2,031 | 1,942 | 1,724 |
| Doubtful Accounts | 27 | 50 | 50 | 48 |
| Sub-Total | 18,137 | 23,667 | 22,223 | 20,924 |
| Revenues (excluding interest) | ||||
| Premium Revenuea | 17,217 | 17,121 | 18,119 | 19,403 |
| Penalties | 41 | 42 | 45 | 42 |
| Interest | 878b | 13 | 15 | 20 |
| Funding for Budget 2009 measures | 124 | 1,522 | 1,431 | 231 |
| Sub-Total | 18,260 | 18,697 | 19,610 | 19,696 |
| Annual Surplus (Deficit) | 124 | (4,970) | (2,613) | (1,228) |
| Cumulative Surplus (Deficit) | 34c | (4,936) | (7,548) | (8,777) |
| a The EI premiums reported in the summary financial statements of the Government of Canada and the Federal Budget exclude the premium contributions made by the Government of Canada as an employer. b Includes $856 million in interest on the balance of the EI Account from April 1, 2008 to December 31, 2008. EIO Account only includes interest on overdue accounts receivable, which totaled $22 million in 2008-2009. c $34 million corresponds to the amount of EI credits and charges from January 1, 2009 to March 31, 2009 and is included in the cumulative balance of the EIO Account. Note: Totals may not add due to rounding. |
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Benefit Payments
Benefits in 2011-2012 are expected to reach $19.2 billion, consisting of $17.0 billion for Income Benefits and $2.1 billion for Employment Benefits and Support Measures. The following provides information on the temporary EI measures introduced under the Economic Action Plan as well as new provisions to the EI program.
Regular Benefits
In Budget 2009, the Government increased regular benefit entitlements by five additional weeks to a maximum of 50 weeks for all individuals with a claim active or starting between March 1, 2009 and September 11, 2010.
Regular benefits were extended in Budget 2009 to individuals participating in longer-term training under the Career Transition Assistance Initiative, providing additional time and financial support to allow long-tenured workers to gain the new skills needed to adapt to the changing economy.
Given that some claimants could potentially qualify under both measures to receive benefits beyond 2010-2011, the estimated cost for these measures in 2011-2012 is $0.2 billion. These measures will be funded through the additional Funding for Budget 2009 Measures.
In the Fall of 2009, the Government passed legislation to provide an additional 5 to 20 weeks of regular benefits for long-tenured workers whose claims started between January 4, 2009 and September 11, 2010 to a maximum of 70 weeks. Given that some claimants could potentially qualify under this measure to receive benefits beyond 2010-2011, the estimated cost for this measure in 2011-2012 is $0.2 billion. Since this measure was not included in Budget 2009, it will be entirely financed through EI premiums credited to the EIO Account.
Special Benefits
As of January 31, 2010, self-employed workers can voluntarily enter into an agreement with the Canada Employment Insurance Commission to contribute EI premiums at the employee rate and be eligible to access special benefits (excluding maternity and parental benefits in Quebec, as they have been covered under the Quebec Parental Insurance Plan as of January 2006).
| (millions of dollars) | Actual | Forecast | Planned Spending | |
|---|---|---|---|---|
| 2008-2009 | 2009-2010 | 2010-2011 | 2011-2012 | |
| Income Benefits | ||||
| Regular | 10,102 | 14,529 | 13,223 | 12,488 |
| Sickness | 1,000 | 1,024 | 1,044 | 1,098 |
| Maternity | 883 | 915 | 921 | 975 |
| Parental | 2,057 | 2,157 | 2,211 | 2,340 |
| Compassionate Care | 10 | 10 | 11 | 11 |
| Fishing | 264 | 258 | 254 | 261 |
| Work-Sharing | 55 | 300 | 115 | 43 |
| Benefit Repayments | (175) | (214) | (173) | (186) |
| Total Income Benefits | 14,196 | 18,980 | 17,606 | 17,030 |
| Note: Totals may not add due to rounding. | ||||
Canada Pension Plan
The Canada Pension Plan is an income security plan which is funded by the contributions of employees, employers, and self-employed persons. It is a joint federal-provincial plan that covers virtually all employed and self-employed persons in Canada, excluding Quebec which operates its own comprehensive pension plan, the Quebec Pension Plan.
The Canada Pension Plan provides for a variety of benefits in the case of the retirement, disability or death of a contributor. In addition to retirement pensions, the Canada Pension Plan also provides for survivors pensions, children’s benefits, disability pensions, disabled child contributors’ benefits, as well as a one-time death benefit that cannot exceed $2,500. Benefits are calculated based on how much and for how long a contributor has paid into the Canada Pension Plan. Benefits are not paid automatically — everyone must apply and provide proof of eligibility.
| (millions of dollars) | Actual | Forecast | Planned Spending | |
|---|---|---|---|---|
| 2008-2009 | 2009-2010 | 2010-2011 | 2011-2012 | |
| Revenue | ||||
| Contributionsa | 36,506 | 36,276 | 36,862 | 38,252 |
| Investment Income | ||||
| Canada Pension Planb | 6 | 1 | 1 | 1 |
| CPP Investment Boardc | (23,576) | 16,218 | - | - |
| Total Investment Income | (23,570) | 16,219 | 1 | 1 |
| Total Revenue | 12,936 | 52,495 | 36,863 | 38,253 |
| Expenditures | ||||
| Benefit Paymentsd | 29,005 | 30,363 | 31,625 | 33,222 |
| Administrative expenses | 694 | 734 | 806 | 747 |
| Total Expenditures | 29,699 | 31,097 | 32,431 | 33,969 |
| Increase | (16,763) | 21,398 | 4,432 | 4,284 |
| Year-end balances | 110,022 | 131,420 | 135,852 | 140,136 |
| a Source of Contributions Forecast 2010 through 2014 is from the 25th Actuarial Report from the Office of the Superintendent of Financial Institutions Canada (Table 4). b The Canada Pension Plan investment income only includes the interest earned on the daily operating balance. c Canada Pension Plan Investment Board actual amounts are based on their audited financial statements. The Canada Pension Plan Investment Board invests mainly in equities. The investment income is made up of the interest from the bonds as well as the change in fair values of other varied equity investments as of that date. It is difficult to forecast a future fair value on this type of income. Therefore, the forecast investment income for the years 2010-2011 and forward are not provided. d Source of Benefit payments Forecast 2010 through 2014 is from the Actuarial Monthly Report (June 2010) from the Office of the Superintendent of Financial Institutions Canada. Note: Totals may not add due to rounding. |
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Government Annuities Account
This account was established by the Government Annuities Act, and modified by the Government Annuities Improvement Act, which discontinued sales of annuities in 1975. The account is valued on an actuarial basis each year, with the deficit charged or surplus credited to the Consolidated Revenue Fund.
The purpose of the Government Annuities Act was to assist Canadians in providing for their later years through the purchase of Government annuities. The Government Annuities Improvement Act increased the rate of return and flexibility of Government annuity contracts.
Income consists of premiums received, funds reclaimed from the Consolidated Revenue Fund for previously untraceable annuitants, earned interest and any transfer needed to cover the actuarial deficit. Payments and other charges represent matured annuities, the commuted value of death benefits, premium refunds and withdrawals, and actuarial surpluses and unclaimed items transferred to non-tax revenues. The amounts of unclaimed annuities, related to untraceable annuitants, are transferred to non-tax revenues.
As of March 31, 2010, there were 1,103 outstanding deferred annuities, the last of which will come into payment around 2030.
| (millions of dollars) | Actual | Forecast | Planned Spending | |
|---|---|---|---|---|
| 2008-2009 | 2009-2010 | 2010-2011 | 2011-2012 | |
| Actuarial Liabilities –
Balance at beginning of year |
292.9 | 267.1 | 243.4 | 221.9 |
| Income | 19.4 | 17.5 | 17.0 | 15.5 |
| Payments and other charges | 42.0 | 38.7 | 36.1 | 33.7 |
| Excess of payments and other charges over income for the year | 22.6 | 21.2 | 19.1 | 18.2 |
| Actuarial Surplus | 3.2 | 2.5 | 2.4 | 2.3 |
| Actuarial Liabilities –
Balance at year-end |
267.1 | 243.4 | 221.9 | 201.4 |
Civil Service Insurance Fund
This account was established by the Civil Service Insurance Act, under which the Minister of Finance could contract with permanent employees in the public service for the payment of certain death benefits. No new contracts have been entered into since 1954 when the Supplementary Death Benefit Plan for the Public Service and Canadian Forces was introduced as part of the Public Service Superannuation Act and the Canadian Forces Superannuation Act, respectively. As of April 1997, the Department of Human Resources Development assumed the responsibility for the administration and the actuarial valuation of the Civil Service Insurance Act.
The number of policies in force as of March 31, 2010 was 1,059 and the average age of the policy holders was 89.6 years. Receipts and other credits consist of premiums and an amount (charged to expenditures) which is transferred from the Consolidated Revenue Fund in order to balance the assets and actuarial liabilities of the program. Payments and other charges consist of death benefits, settlement annuities paid to beneficiaries and premium refunds.
Pursuant to subsection 16(3) of the Civil Service Insurance Regulations, any deficit will be credited to the Account from the Consolidated Revenue Fund.
| (millions of dollars) | Actual | Forecast | Planned Spending | |
|---|---|---|---|---|
| 2008-2009 | 2009-2010 | 2010-2011 | 2011-2012 | |
| Opening Balance | 5.9 | 5.6 | 5.5 | 5.3 |
| Income and other credits | - | 0.1 | 0.1 | 0.1 |
| Payments and other charges | 0.3 | 0.2 | 0.3 | 0.3 |
| Excess of payments and other charges over income for the year | 0.3 | 0.1 | 0.2 | 0.2 |
| Closing Balance | 5.6 | 5.5 | 5.3 | 5.1 |
Canadian Millennium Scholarship Foundation Excellence Awards Fund
In accordance with Budget Implementation Act 2008, the Canada Millennium Scholarship Foundation is ending after its ten-year mandate. This Specified Purpose Account was established by way of an agreement between Canada Millennium Scholarship Foundation and Human Resources and Skills Development Canada (HRSDC) in order for HRSDC to administer the remaining Excellence Awards payments to eligible students upon the dissolution of the Canada Millennium Scholarship Foundation. The transfer of funds also includes the costs of administering this program on behalf of the Canada Millennium Scholarship Foundation.
HRSDC will administer the remaining Excellence Awards disbursements from January 1, 2010 until December 31, 2013. After this date, HRSDC will transfer any funds remaining in the account to the Consolidated Revenue Fund.
| (millions of dollars) | Actual | Forecast | Planned Spending | |
|---|---|---|---|---|
| 2008-2009 | 2009-2010 | 2010-2011 | 2011-2012 | |
| Opening Balance | - | - | 14.4 | 7.1 |
| Income and other credits | - | 14.8 | - | - |
| Payments and other charges | - | 0.4 | 7.3 | 4.3 |
| Excess of payments and other charges over receipts for the year | - | (14.4) | 7.3 | 4.3 |
| Closing Balance | - | 14.4 | 7.1 | 2.8 |
3.3 Statutory Annual Reports
Employment Insurance Part II
Part II of the Employment Insurance Act commits the federal government to work in concert with provinces and territories to put in place Employment Benefits and Support Measures or similar programs and services to help unemployed Canadians integrate into the labour market.
Since provinces and territories are best placed to determine the mix of employment programming that is required to meet their local and regional labour market needs, Employment Benefits and Support Measures are delivered through transfer Labour Market Development Agreements between Canada and the provinces and territories.
Employment Benefits and Support Measures comprise five employment benefit programs — Targeted Wage Subsidies, Self-Employment, Job Creation Partnerships, Skills Development and Targeted Earnings Supplements — and three support measures — Employment Services, Labour Market Partnerships and Research and Innovation.
More detailed information on Employment Insurance Part II is available at http://www.servicecanada.gc.ca
Financial Data
For 2011-2012, the Employment Insurance Part II expenditure authority of $2.172 billion represents 0.4% of total estimated insurable earnings of $494.364 billion. This represents a lower level of expenditures than the 0.8% ceiling imposed under the Act, which is estimated at $3.960 billion in 2011-2012.
Some of the savings from Part I income benefits generated by the Employment Insurance reform are included in these funds to provide job opportunities and help Canadians get back to work more quickly. The amount of re investment reached maturity at $800 million in 2000-2001.
| (millions of dollars) | Basea | Re-Investmenta | Total Plana |
|---|---|---|---|
| Newfoundland and Labrador | 58.9 | 73.1 | 132.0 |
| Nova Scotia | 49.9 | 30.3 | 80.2 |
| New Brunswick | 49.0 | 42.1 | 91.1 |
| Prince Edward Island | 17.1 | 10.0 | 27.1 |
| Quebec | 341.1 | 248.1 | 589.2 |
| Ontario | 368.6 | 184.1 | 552.7 |
| Manitoba | 34.6 | 10.2 | 44.8 |
| Saskatchewan | 27.9 | 9.9 | 37.8 |
| Alberta | 71.0 | 35.9 | 106.9 |
| Northwest Territories | 1.6 | 1.6 | 3.2 |
| Nunavut | 1.8 | 1.0 | 2.8 |
| British Columbia | 127.0 | 151.7 | 278.7 |
| Yukon | 1.5 | 2.0 | 3.5 |
| 1,150.0 | 800.0 | 1,950.0 | |
| Pan-Canadian Responsibilities b | 171.8 | 0.0 | 171.8 |
| Funds available for Employment
Benefits and Support Measures |
1,321.8 | 800.0 | 2,121.8 |
|
a Totals may not add due to rounding.
b Funds earmarked for Pan-Canadian priorities, such as Aboriginal programming, sectoral and innovations projects. |
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Consolidated Report on Canada Student Loans
The consolidated report on Canada Student Loans only includes expenditures made under Canada Student Loans Act and Canada Student Financial Assistance Act; it does not include the Department’s operating expenses related to the delivery of the Canada Student Loan Program (CSLP).
| (millions of dollars) | Actual | Forecast | Planned Spending | |||
|---|---|---|---|---|---|---|
| 2008-2009 | 2009-2010 | 2010-2011 | 2011-2012 | 2012-2013 | 2013-2014 | |
| Revenue | ||||||
| Interest Revenue on Direct Loans | 472.8 | 369.8 | 380.0 | 473.1 | 547.1 | 596.3 |
| Recoveries On guaranteed Loans | 38.5 | 27.4 | 10.5 | 16.2 | 11.9 | 10.7 |
| Recoveries On Put-Back Loans | 13.1 | 11.0 | 5.0 | 5.0 | 2.8 | 3.4 |
| Total Revenue | 524.4 | 408.2 | 395.5 | 494.3 | 561.8 | 610.4 |
| Expenses | ||||||
| Transfer Payments | ||||||
| Canada Study Grants, Canada Access Grants and Canada Student Grants Program | 143.2 | 533.7 | 578.4 | 554.3 | 539.6 | 534.9 |
| Total Transfer Payments Expenses | 143.2 | 533.7 | 578.4 | 554.3 | 539.6 | 534.9 |
| Loan Administration | ||||||
| Collection Costsa | 10.7 | 5.2 | 1.8 | 1.8 | 1.8 | 1.8 |
| Program Delivery Costs | 76.0 | 61.7 | 67.8 | 71.6 | 67.0 | 63.5 |
| Risk Premium to Financial Institutions | 0.7 | 0.6 | 0.3 | 0.3 | 0.2 | 0.2 |
| Put-Back to Financial Institutions | 3.8 | 3.6 | 3.1 | 2.5 | 2.0 | 1.6 |
| Administrative Fees to Provinces and Territories and SIF | 14.7 | 19.3 | 30.2 | 30.2 | 30.1 | 30.0 |
| Total Loan Administration Expenses | 105.9 | 90.4 | 103.2 | 106.4 | 101.1 | 97.1 |
| Cost of Government Support | ||||||
| Benefits Provided to Students | ||||||
| In-Study Interest Borrowing Expense b | 166.9 | 177.4 | 174.0 | 207.0 | 220.5 | 228.8 |
| In Repayment Interest Borrowing Expense b | 160.7 | 180.0 | 210.0 | 240.6 | 266.2 | 292.7 |
| In-Study Interest Subsidy | 4.0 | 1.4 | 0.9 | 1.2 | 0.9 | 0.7 |
| Repayment Assistance Programs | 93.2 | 74.9 | 79.0 | 88.8 | 85.7 | 86.7 |
| Claims Paid & Loans Forgiven | 23.2 | 22.5 | 11.2 | 17.6 | 18.1 | 19.0 |
| Bad Debt Expense c | ||||||
| Debt Reduction in Repayment Expense | 53.2 | 133.4 | 41.1 | 38.1 | 38.1 | 38.4 |
| Bad Debt Expense | 293.6 | 129.1 | 328.3 | 318.5 | 326.0 | 332.3 |
| Total Cost of Government Support Expenses | 794.8 | 718.7 | 844.5 | 911.8 | 955.5 | 998.6 |
| Total Expenses | 1,043.9 | 1,342.8 | 1,526.1 | 1,572.5 | 1,596.2 | 1,630.6 |
| Net Operating Results | 519.5 | 934.6 | 1,130.6 | 1,078.2 | 1,034.4 | 1,020.2 |
| Alternative Payments to Non-Participating Province and Territories d | 111.0 | 223.1 | 253.9 | 250.7 | 251.6 | 255.2 |
| Final Operating Results | 630.5 | 1,157.7 | 1,384.5 | 1,328.9 | 1,286.0 | 1,275.4 |
| a These costs are related to Canada Student Loans Program but are now reported by Canada Revenue Agency. Figures for 2008-2009 have been adjusted by CRA and the new collection costs have been reflected. b These costs are related to Canada Student Direct Loans but reported by the Department of Finance. c This represents the annual expense against the Provisions for Bad Debt and Debt Reduction in Repayment as required under Accrual Accounting. d The figures represent the annual expense recorded under the Accrual Accounting as opposed to the actual amount disbursed to the Non-Participating Provinces and Territories. For 2009-2010, the total amount disbursed as Alternative Payments is $126.0 M. |
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3.4 Supplementary Information Tables
All electronic supplementary information tables listed in the 2011–12 Report on Plans and Priorities can be found on the Treasury Board of Canada Secretariat’s website at http://www.tbs-sct.gc.ca/rpp/2011-2012/info/info-eng.asp
Supplementary Information Tables:
- Details on Transfer Payment Programs;
- Greening Government Operations;
- Horizontal Initiatives;
- Upcoming Internal Audits and Evaluations over the next three fiscal years; and,
- Sources of Respendable and Non-Respendable Revenue.
Section IV – Other items of Interest
4.1 Sustainable Development
Based on the Federal Sustainable Development Strategy, HRSDC commits to:
- Providing more specific information on departmental sustainable development activities appropriate to the Department’s mandate;
- Strengthening the application of Strategic Environmental Assessments (SEAs) by ensuring that the Government’s environmental goals are taken into account when pursuing social and economic goals; and,
- Pursuing best practices for reporting on summary information on the results of SEAs linked to the FSDS goals and targets, in order to ensure that environmental decision making is more transparent.
For additional details on HRSDC's activities to support sustainable development, please see http://www.hrsdc.gc.ca/eng/cs/sp/hrsd/publications/reports/sds-2011-2012/page00.shtml, and for complete details on the Federal Sustainable Development Strategy, please see http://www.ec.gc.ca/dd-sd/default.asp?lang=En&n=C2844D2D-1.