Quarterly Financial Report for the quarter ended June 30, 2025
Download as PDF (525 KB)
1. Introduction
This quarterly financial report should be read in conjunction with the Main Estimates for fiscal year 2025‑2026. It has been prepared by management, as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board Directive on Accounting Standards, GC 4400 Departmental Quarterly Financial Report.
This quarterly report has not been subject to an external audit or review.
1.1 Authority and objectives
The Canada School of Public Service (the School) was created on April 1, 2004, when the legislative provisions of Part IV of the Public Service Modernization Act came into effect. The School is a departmental corporation in the Treasury Board portfolio, and its mission is set out in the Canada School of Public Service Act.
A summary description of the School's programs can be found in the 2025‑2026 Departmental Plan.
1.2 Basis of presentation
This quarterly report has been prepared by management using expenditure-based accounting. The accompanying Statement of Authorities includes the School's spending authorities granted by Parliament, and those used by the department consistent with the Main Estimates for the 2025‑2026 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.
The authority of Parliament is required before money can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts, or through legislation in the form of statutory spending authority for specific purposes.
When Parliament is dissolved for the purposes of a general election, Section 30 of the Financial Administration Act authorizes the Governor General, under certain conditions, to issue a special warrant authorizing the Government to withdraw funds from the Consolidated Revenue Fund. A special warrant is deemed to be an appropriation for the fiscal year in which it is issued.
The School uses the full accrual method of accounting to prepare and present its annual departmental financial statements, which are part of the departmental results reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.
1.3 Financial structure
The School has a financial structure comprised of voted budgetary authorities for program expenditures which are paid from the Consolidated Revenue Fund. In addition, the School has statutory authorities for contributions to employee benefit plans and the authority to re-spend revenues.
2. Highlights of the fiscal quarter and fiscal year-to-date (YTD) results
2.1 Total authorities for fiscal year 2025 2026
The authorities available for use in fiscal year 2025-2026 amount to $105.9 million, which includes $72.8 million in voted appropriations, and $33.1 million in statutory funding, comprised of $11.1 million forecasted respendable revenue, $11.8 million respendable revenue brought forward from the previous fiscal year under the provisions of Section 18(2) of the Canada School of Public Service Act, and $10.2 million for employee benefit plans.
Total authorities available for use in fiscal year 2025-2026 increased by $4.9 million or 4.8% in comparison to the $101.0 million available in fiscal year 2024-2025. The variance is mainly due to an increase of $0.7 million in voted appropriation, $4.5 million in legislative authorities related to respendable revenue, $1.0 million for employee benefit plans and $3.4 million for revenue brought forward from the previous fiscal year. This is offset by a reduction of $4.7 million related to delays in the collection of respendable revenue as all departments were impacted by the dissolution of the Parliament.
Text version
Total Authorities
| Total authorities (in thousands of dollars) |
2025-2026 |
2024-2025 |
| Vote 1 - Program expenditures |
72,772 |
72,080 |
| Contributions to employee benefit plans |
10,151 |
9,128 |
| Respendable revenue |
22,929 |
19,787 |
2.2 Planned expenditures for fiscal year 2025–2026
The School has planned expenditures of $105.9 million for fiscal year 2025-2026, consisting of $85.8 million for salaries and benefits and $20.1 million for operating and maintenance. Compared with the same quarter last year, there is an increase of planned expenditures of $4.9 million mainly due to an increase of $2.8 million related to the updated pay rates in renewed collective agreements, $1.9 million in increased licenses for software and acquisition of computer equipment, and $0.8 million related to the reprofiling for the Advanced Leadership Program. The increase is offset by a reduction of $0.6 million related to the Refocusing Government Spending initiative.
2.3 Expenditures for the quarter ended June 30, 2025
The overall expenditures decreased by $0.1 million ($20.7 million versus $20.8 million) from the same quarter last fiscal year, which is comparable to spending from the previous year.
3. Risks and uncertainties
The School's ability to meet its goals is dependent on the relevance and quality of its learning products, its technological capability to support access to these products, and its ability to respond to changing priorities and learning needs. The School manages financial resources prudently to be able to meet these challenges.
4. Significant changes in relation to operations, personnel and programs
There have been no other significant changes in relation to operations, personnel and programs over the last quarter.
Approved by:
(original signed by)
Nathalie Laviades JodouinActing President for Taki Sarantakis
July 31, 2025
(original signed by)
Wendy Bullion-Winters
Vice-President, Business Enablement Branch and Chief Financial Officer
July 31, 2025
5. Statement of authorities (unaudited)
Statement of authorities for fiscal year 2025-2026 (unaudited)
| (in thousands of dollars) |
Fiscal year 2025-2026 |
| Total available for use for the year ending March 31, 2026Note1 |
Used during the quarter ended June 30, 2025 |
Year-to-date used at quarter-end |
| Vote 1 – Program expenditures |
72,772 |
18,207 |
18,207 |
| Budgetary Statutory Authority - Contributions to employee benefit plans |
10,151 |
2,538 |
2,538 |
| Budgetary Statutory Authority - Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act |
18,429 |
0 |
0 |
| Budgetary Statutory Authority - Expenditures pursuant to subsection 29.1(1) of the Financial Administration Act |
4,500 |
0 |
0 |
|
| Total authorities |
105,852 |
20,745 |
20,745 |
Statement of authorities for fiscal year 2024-2025 (unaudited)
| (in thousands of dollars) |
Fiscal year 2024-2025 |
| Total available for use for the year ending March 31, 2025Note1 |
Used during the quarter ended June 30, 2024Note2 |
Year-to-date used at quarter-endNote2 |
| Vote 1 – Program expenditures |
72,080 |
18,567 |
18,567 |
| Budgetary Statutory Authority - Contributions to employee benefit plans |
9,188 |
2,282 |
2,282 |
| Budgetary Statutory Authority - Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act |
19,787 |
0 |
0 |
|
| Total authorities |
100,995 |
20,849 |
20,849 |
6. Departmental budgetary expenditures by standard object (unaudited)
| (in thousands of dollars) |
Fiscal year 2025-2026 |
Fiscal year 2024-2025 |
| Planned expenditures for the year ending March 31, 2026 |
Expended during the quarter ended June 30, 2025 |
Year-to-date used at quarter-end |
Planned expenditures for the year ending March 31, 2025 |
Expended during the quarter ended June 30, 2024Note3 |
Year-to-date used at quarter-endNote3 |
| Expenditures |
| Personnel |
85,758 |
18,747 |
18,747 |
82,892 |
18,896 |
18,896 |
| Transportation and communications |
720 |
142 |
142 |
716 |
96 |
96 |
| Information |
561 |
31 |
31 |
595 |
52 |
52 |
| Professional and special services |
7,491 |
1,134 |
1,134 |
7,438 |
1,051 |
1,051 |
| Rentals |
11,991 |
1,250 |
1,250 |
10,249 |
1,283 |
1,283 |
| Repair and maintenance |
184 |
18 |
18 |
202 |
5 |
5 |
| Utilities, materials and supplies |
81 |
2 |
2 |
64 |
14 |
14 |
| Acquisition of land, buildings and works |
700 |
0 |
0 |
752 |
0 |
0 |
| Acquisition of machinery and equipment |
1,387 |
125 |
125 |
1,214 |
114 |
114 |
| Other subsidies and payments |
(3,021) |
(704) |
(704) |
(3,127) |
(662) |
(662) |
|
| Total budgetary expenditures |
105,852 |
20,745 |
20,745 |
100,995 |
20,849 |
20,849 |
- Date modified:
