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Quarterly Financial Report for the quarter ended September 30, 2025

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Table of contents

  1. Introduction
  2. Highlights of the fiscal quarter and fiscal year-to-date (YTD) results
  3. Risks and uncertainties
  4. Significant changes in relation to operations, personnel and programs
  5. Statement of authorities (unaudited )
  6. Departmental budgetary expenditures by standard object (unaudited)

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 $111.1 million, which includes $74.1 million in voted appropriations, and $37.0 million in statutory funding, comprised of $15.0 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 $5.3 million or 5% in comparison to the $105.8 million available in fiscal year 2024-2025. The variance is mainly due to an increase of $0.9 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.

Text version
Total Authorities
Total authorities (in thousands of dollars) 2025-2026 2024-2025
Vote 1 - Program expenditures 74,107 74,087
Contributions to employee benefit plans 10,151 9,128
Respendable revenue 26,812 22,591

2.2  Planned expenditures for fiscal year 2025–2026

The School has planned expenditures of $111.1 million for fiscal year 2025–2026, consisting of $89.3 million for salaries and benefits and $21.8 million for operating and maintenance. Compared with the same quarter last year, there is an increase of planned expenditures of $5.3 million, of which $3.1 million is related to the updated pay rates in various renewed collective agreements, $1.6 million is related to licenses for software and acquisition of computer equipment, $0.8 million is related to the reprofiling for the Advanced Leadership Program, and $0.4 million is related to professional services for the learning platform. 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 September 30, 2025

Compared with the same quarter last fiscal year, overall expenditures increased by $1.7 million ($21.2 million versus $19.5 million), which is mainly due to:

2.4  Year-to-Date Expenditures as at September 30, 2025

Compared with year-to-date expenditures from the previous fiscal year, overall expenditures increased by $1.6 million ($41.9 million versus $40.3 million), which mainly consists of variances associated with:

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)
Wendy Bullion-Winters
Vice-President, Business Enablement Branch and, Acting President for Taki Sarantakis
November 13, 2025

5. Statement of authorities (unaudited)

Statement of authorities for fiscal years 2025–2026 in thousands of dollars. Read down the first column for the authorities and then to the right for the figures for the year ending March 31, 2026, the quarter ended September 30, 2025, for fiscal year 2025–2026. The last row of the table displays the total authorities.
(in thousands of dollars) Fiscal year 2025-2026
Total available
for use for the year ending
March 31, 2026 Note 1 		Used during the
quarter ended
September 30, 2025 		Year to date used
at quarter-end
Vote 1 – Program expenditures 74,107 18,657 36,866
Budgetary Statutory Authority - Contributions to employee benefit plans 10,151 2,538 5,075
Budgetary Statutory Authority - Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act 22,312 - -
Budgetary Statutory Authority - Expenditures pursuant to subsection 29.1(1) of the Financial Administration Act 4,500 - -
Total authorities 111,070 21,195 41,941
Statement of authorities for fiscal years 2024-2025 in thousands of dollars. Read down the first column for the authorities and then to the right for the figures for the year ending March 31, 2025, the quarter ended September 30, 2024, for fiscal year 2024-2025. The last row of the table displays the total authorities.
(In thousands of dollars) Fiscal year 2024-2025
Total available
for use for the year ending
March 31, 2025 Footnote 1 Footnote 2 		Used during the
quarter ended
September 30, 2024 Footnote 2 		Year to date used
at quarter-end Footnote 2
Vote 1 – Program expenditures 74,087 17,210 35,778
Budgetary Statutory Authority - Contributions to employee benefit plans 9,128 2,282 4,564
Budgetary Statutory Authority - Spending of revenues pursuant to subsection 18(2) of the Canada School of Public Service Act 19,788 - -
Budgetary Statutory Authority - Expenditures pursuant to subsection 29.1(1) of the Financial Administration Act 2,803 - -
Total authorities 105,806 19,492 40,342

6. Departmental budgetary expenditures by standard object (unaudited)

Departmental Budgetary Expenditures by Standard Object for fiscal years 2025-2026 in thousands of dollars. Read down the first column for the list of expenditures and then read to the right for the figures for the year ending March 31, 2026, the quarter ended September 30, 2025, the year-to-date used at quarter-end, and for fiscal year 2024-2025, the quarter ended September 30, 2024, and year-to-date used at quarter-end. The last row of the table displays the total budgetary expenditures.
(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
September 30, 2025		 Year to date used
at quarter-end		 Planned expenditures
for the year ending
March 31, 2025 Footnote 3 		Expended during the quarter ended
September 30, 2024 Footnote 3 		Year to date used
at quarter-end Footnote 3
Expenditures
Personnel 89,313 19,407 38,205 86,193 19,185 38,186
Transportation and communications 940 108 250 828 141 237
Information 685 60 92 579 59 111
Professional and special services 8,319 1,835 2,969 7,896 1,106 2,157
Rentals 11,805 1,734 2,984 10,593 1,203 2,487
Repair and maintenance 290 54 72 309 25 30
Utilities, materials and supplies 282 29 31 239 20 34
Acquisition of land, buildings and works 700 - - 810 - -
Acquisition of machinery and equipment 1,758 238 362 1,333 153 267
Other subsidies and payments (3,022) (2,270) (3,024) (2,974) (2,400) (3,167)
Total budgetary expenditures 111,070 21,195 41,941 105,806 19,492 40,342
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