Quarterly financial report for the quarter ended June 30, 2021
Official Title: Employment and Social Development Canada – Quarterly Financial Report Statement Outlining Results, Risks and Significant Changes in Operations, Personnel and Programs for the Quarter Ended June 30, 2021
On this page
- 1. Introduction
- 2. Highlights of Fiscal Quarter and Fiscal Year-to-Date results
- 3. Risks and uncertainties
- 4. Significant changes in operations, personnel and program
- 5. Approval by senior officials
- Table 3: Statement of authorities (unaudited)
- Table 4: Departmental budgetary expenditures by standard object (unaudited)
1. Introduction
This quarterly report 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. This quarterly report should be read in conjunction with the Main Estimates for the current year authority, mandate and programs.
The mission of Employment and Social Development Canada (ESDC), including the Labour Program and Service Canada, is to build a stronger and more inclusive Canada, to help Canadians live productive and rewarding lives and to improve Canadians' quality of life.
The Ministers responsible for Employment and Social Development Canada are:
- the Minister of Employment, Workforce Development and Disability Inclusion
- the Minister of Families, Children and Social Development
- the Minister of Labour
- the Minister of Seniors
ESDC delivers programs and services to each and every Canadian throughout their lives in a significant capacity. ESDC fulfills its mission by:
- developing policies that ensure Canadians can use their talents, skills and resources to participate in learning, work and their community
- delivering programs that help Canadians move through life's transitions, from school to work, from one job to another, from unemployment to employment, from the workforce to retirement
- providing income support to seniors, families with children and those unemployed due to job loss, illness or caregiving responsibilities
- helping Canadians with distinct needs, such as Indigenous people, persons with disabilities, homeless people, travelers and recent immigrants
- ensuring labour relations stability through the provision of dispute prevention and resolution services
- promoting fair, safe and healthy workplace conditions, promoting decent work and employment equity, and fostering respect for international labour standards
- delivering programs and services on behalf of other departments and agencies
Further details on ESDC's authority, mandate and programs can be found in Part II of the Main Estimates and in the Departmental Plan.
1.1 Basis of presentation
This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities (Table 3) includes ESDC's spending authorities granted by Parliament, consistent with the Main Estimates and the budgetary authorities used by the Department for the fiscal year ending March 31, 2022. 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 moneys 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 authorities for specific purposes.
As part of the departmental performance reporting process, ESDC prepares its annual departmental financial statements on a full accrual basis in accordance with Treasury Board accounting policies, which are based on Canadian generally accepted accounting principles for the public sector. However, the spending authorities voted by Parliament remain on an expenditure basis.
The quarterly report has not been subject to an external audit or review.
1.2 ESDC's financial structure
ESDC has a complex financial structure, with various funding mechanisms used to deliver its mandate. This includes budgetary authorities, comprised of voted and statutory authorities, as well as non-budgetary authorities.
The voted budgetary authorities include:
- vote 1 (Operating Expenditures)
- vote-netted revenues
- vote 5 (Grants and Contributions)
The statutory authorities are mainly comprised of:
- the Old Age Security (OAS) Program
- the Canada Student Financial Assistance Program, formerly know as the Canada Student Loans Program, and Canada Apprentice Loans
- the Canada Education Savings Program
- the Canada Disability Savings Program
- the Wage Earner Protection Program
- Federal Workers' Compensation
- employee benefit plans (EBP)
The non-budgetary authorities consist of loans disbursed under the Canada Student Financial Assistance Act and the Apprentice Loans Act.
The Department is generally financed by 4 main sources of funds:
- appropriated funds from the Consolidated Revenue Fund (CRF)
- the Employment Insurance (EI) Operating Account
- the Canada Pension Plan (CPP)
- other government departments and Crown corporations
EI and CPP benefits and related administrative costs are charged against revenues earmarked in separate specified purpose accounts and not through appropriations from government. The EI Operating Account and the CPP are financed by employers and employees. Federal administrative costs incurred by departments in the delivery of programs related to EI and CPP are charged to the respective accounts and reported as revenues credited to the vote. While presented in the Departmental Plan, the EI Operating Account and the CPP are excluded from ESDC's Main and Supplementary Estimates. Accordingly, these accounts are not reflected in the Quarterly Financial Report.
2. Highlights of Fiscal Quarter and Fiscal Year-to-Date results
As Canada's economy closed in mid-March 2020, the Government of Canada focused its efforts on ensuring Canadians had timely and efficient support when they needed it most for reasons related to COVID-19. At the onset of COVID-19, ESDC had to continue supporting Canadians, while undertaking the monumental task of developing and delivering new benefits and services to reach all Canadians in need during these unprecedented times. The priority was to establish, implement, and quickly distribute the Canada Emergency Response Benefit (CERB), working with the Canada Revenue Agency. The department also focused on helping seniors and people with disabilities, supporting students and recent graduates, and addressing the pressing needs of vulnerable populations, including Canadians experiencing homelessness. Payments for most of these initiatives ended December 31, 2020. Three new temporary recovery benefits to ensure Canadians continue to receive the support they need when their employment is affected by COVID-19 were introduced as part of Canada's COVID-19 Economic Response Plan and effective September 27, 2020: the Canada Recovery Benefit, the Canada Recovery Caregiving Benefit and the Canada Recovery Sickness Benefit. While most COVID-19 recovery initiatives were temporary for the fiscal year ending March 31, 2021, these 3 recovery benefits continue to be available in the fiscal year ending March 31, 2022.
Within the environment described above, this section highlights the significant items that contributed to the net increase in resources available for the year and the net increase in actual expenditures for the quarter ending June 30, 2021.
ESDC's total budgetary authority available in the first quarter ending June 30, 2021 was $94,643 million, which represents an overall decrease of $43,689 million from the previous year. Much of this decrease relates to COVID-19 statutory measures provided under the Public Health Events of National Concern Payments Act in the first quarter of the fiscal year ending March 31, 2021. Statutory items are payments to be made under legislation previously approved by Parliament and are non discretionary. Total Year-to-Date (YTD) budgetary authorities used as of the first quarter ending June 30, 2021 were $25,485 million. In comparison, total YTD budgetary authorities used as of the first quarter of the previous year were $17,228 million, representing a year-over-year increase of $8,257 million.
Figure 1: Quarter ended June 30, 2021
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Text description
Authorities Total available % Total available YTD used % YTD Used Voted 6,878 7% 1,352 5% Statutory 87,765 93% 24,133 95% Total 94,643 100% 25,485 100%
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Text description
Authorities Total available % Total available YTD used % YTD Used Voted 3,580 3% 1,159 7% Statutory 134,752 97% 16,069 93% Total 138,332 100% 17,228 100%
2.1 Significant changes to authorities
ESDC's budgetary authorities available for use decreased by $43,689 million compared to the first quarter of the fiscal year ending March 31, 2021 (Tables 3 and 4).
Approximately $69,919 million of the decrease in the authorities available for use is due to benefits that were provided as part of the department's response to COVID-19 under the Public Health Events of National Concern Payments Act, the most significant measure being $60 billion for the Canada Emergency Response Benefit (CERB). Other measures included the Canada Emergency Student Benefit (CESB), Additional support for Canadian seniors, Support for students and youth impacted by COVID-19, the Emergency Community Support Fund, Reaching Home, and the New Horizons for Seniors Program expansion.
Additionally, a decrease of $190 million for the Canada Disability Savings Program is mostly due to an adjustment in the forecasting model to better reflect trends in actual expenditures.
Offsetting these decreases are increases totalling $26,420 million, mainly related to statutory items.
- An increase totaling $14,207 million for the Canada Recovery Benefit, the Canada Recovery Caregiving Benefit and the Canada Recovery Sickness Benefit
- Forecasted OAS pension, Guaranteed Income Supplement (GIS) and Allowances payments represent an increase of $2,946 million, owing to expected changes in the average monthly benefit payments and in the number of beneficiaries
- An increase of $2,681 million in voted grants and contributions (Vote 5) is partly due to the Main Estimates for the fiscal year ending March 31, 2021 authorities not being received in full as of June 2020 due to limited parliamentary sessions in the spring of 2020. Full supply of the Main Estimates for the fiscal year ending March 31, 2021 was received in December 2020, while full supply for the fiscal year ending March 31, 2022 was received before June 30, 2021. Additional resources were also approved for investments announced in the 2020 Fall Economic Statement and Budget 2021 to support: Early Learning and Child Care (ELCC), the Youth Employment and Skills Strategy, Reaching Home, the Student Work Placement Program, Training and Skills Support for those hardest hit by the pandemic, a Comprehensive Training Strategy to drive recovery, the Canada Emergency Response Benefit, Support for Black Canadian Communities, the Supports for Student Learning Program and the Enabling Accessibility Fund
- An increase of $2,648 million for new statutory investments in Early Learning and Child Care to be provided to provinces and territories as soon as bilateral agreements are reached
- An increase of $1,673 million for a one-time taxable payment of $500 to be provided to seniors who are 75 years old or older to help them meet their immediate needs until a permanent 10 percent increase to the monthly Old Age Security pension is implemented in July 2022 and an increase of $130 million to provide support to the Government of Quebec to offset the cost of aligning the Quebec Parental Insurance Plan with the temporary measures that have made Employment Insurance maternity and parental benefits more generous and easier to access for some claimants
- An increase of $1,405 million in the Canada Student Financial Assistance Program and Canada Apprentice Loans authorities mainly attributed to an extension of the doubling of all Canada Student Grants for an additional 2 years until July 31, 2023 in response to COVID-19 pandemic
- An increase of $617 million in the authorities available for use in operating expenditures (Vote 1) partly due to the Main Estimates for the year ending March 31, 2021 authorities not being received in full as of June 2020. Additional authorities were also approved mainly for the administration and the integrity of the Canada Emergency Response Benefit, the Canada Emergency Student Benefit and the Employment Insurance Emergency Response Benefit and for investments announced in the 2020 Fall Economic Statement and Budget 2021
- An increase of $92 million in contributions to employee benefit plans as a result of a planned increase in personnel spending
- An increase of $21 million to various other items
| Detail | (in millions of dollars) |
|---|---|
| Total budgetary authorities available for use for the fiscal year ending March 31, 2021 | 138,332 |
| Changes to authorities available for use | n/a |
| Payments related to Public Health Events of National Concern and income support | (69,919) |
| Canada Disability Savings Program | (190) |
| Canada Recovery Benefits (including Sickness and Caregiving Benefits) | 14,207 |
| Old Age Security benefits | 2,946 |
| Vote 5 — Grants and contributions | 2,681 |
| Payments to provinces and territories for early learning and child care | 2,648 |
| Transfer payments in connection with the Budget Implementation Act — Supplementary payments to seniors and Payment to the Government of Quebec for the parental insurance plan | 1,803 |
| Canada Student Financial Assistance Program and Canada Apprentice Loans | 1,405 |
| Vote 1 — Operating expenditures | 617 |
| Contributions to employee benefit plans | 92 |
| Other | 21 |
| Sub-Total - Changes to authorities available for use | (43,689) |
| Total budgetary authorities available for use for the fiscal year ending March 31, 2022 | 94,643 |
With respect to non-budgetary loans, there is a net decrease in authorities of $60 million from the fiscal year ending March 31, 2021. Despite a forecasted increase to loans related to COVID-19 measures which temporarily increased the loan limit and waived the student and spousal contribution, the growing repayment portfolio has resulted in a net decrease in the fiscal year ending March 31, 2022.
As shown in Table 4, total authorities related to transfer payments have decreased by $44,681 million compared to the first quarter of the fiscal year ending March 31, 2021 mainly due to COVID-19 measures undertaken to provide relief under the Public Health Events of National Concern Payments Act.
In contrast, there is an increase of $745 million to personnel authorities due to measures to address workload, including increases related to COVID-19 measures, to transformation and modernization initiatives and to employee compensation increases.
An increase of $779 million related to professional and special services is mainly due to additional resources for the administration and the integrity of the Canada Emergency Response Benefit, the Canada Emergency Student Benefit and the Employment Insurance Emergency Response Benefit and for transformation and modernization initiatives.
Variances to other operating expenditures (standard objects 02, 03, 05, 06, 07, 09, 12) are the result of adjustments made to authorities available for use to align them with actual historical spending trends.
2.2 Significant changes to expenditures
Overall, the proportion of ESDC's total budgetary expenditures as of June 30, 2021 is higher than last quarter, with approximately 27% of the authorities available for use expensed. This percentage follows historic trends, with the exception of last year, which saw a significant increase to total available authorities as of June 30, 2020 due to COVID-19 emergency measures.
Compared to the previous year, total budgetary expenditures as of the quarter ending June 30, 2021 have increased by $8,257 million (48%) from $17,228 million to $25,485 million (refer to Tables 3 and 4).
This 48% increase is primarily explained by the rise in statutory expenditures from $16,069 million for the first quarter in the fiscal year ending March 31, 2021 to $24,133 million for the same period in the fiscal year ending March 31, 2022, representing a $8,064 million increase as of the end of the first quarter of the fiscal year ending March 31, 2021.
This increase is primarily related to payments under the Canada Recovery Benefits Act, which include the Canada Recovery Benefit, the Canada Recovery Caregiving Benefit and the Canada Recovery Sickness Benefit, which have increased by $7,636 million as of the first quarter of the year ending March 31, 2022.
- In addition, the Old Age Security Program, including the Guaranteed Income Supplement and Allowances, has increased by $529 million. The main factors explaining this increase are the aging population and higher average monthly amounts paid to beneficiaries
- Payments under the Canada Student Financial Assistance Program and Canada Apprentice Loans have also increased by $219 million, mainly attributed to an extension of the doubling of all Canada Student Grants for an additional 2 years until July 31, 2023 in response to COVID-19
- Operating expenditures under Vote 1 have increased by $125 million. This increase is mainly explained by a workforce increase to implement and address initiatives and measures in response to COVID-19 and to increases to employee compensation related to new collective agreements implemented in the second half of the year ending March 31, 2021
- Payments under the Canada Disability Savings Grants and Canada Disability Savings Bonds have increased by $69 million primarily due to an increase in Canada Disability Savings Program beneficiaries and faster processing times of the payments when compared to the first quarter of the fiscal year ending March 31, 2021
- In addition, grant and contribution expenditures under Vote 5 have increased by $68 million compared to the spending at the end of the same quarter in the fiscal year ending March 31, 2021. This increase is mainly attributable to the additional spending under the Youth Employment and Skills Strategy, Reaching Home and the Student Work Placement Program. Offsetting these increases are decreases in spending under the Early Learning and Child Care Program due to the funding for the year ending March 31, 2022 being available only at the end of June 2021 and under the Workforce Development Agreements, due to the timing of payments to some provinces and territories
- Other smaller changes, equating $50 million, also contribute to the variance
Offsetting these increases was a decrease of $439 million to Payments related to Public Health Events of National Concern and income support. This emergency funding was available during the first quarter of the fiscal year ending March 31, 2021 as a response to the COVID -19 pandemic. Continued pandemic relief support is mainly provided under the Canada Recovery Benefits Act for the first quarter of the fiscal year ending March 31, 2022.
| Details | (in millions of dollars) |
|---|---|
| Total budgetary authorities used as of June 30, 2020 | 17,228 |
| Changes in authorities used | n/a |
| Canada Recovery Benefits (including Sickness and Caregiving Benefits) | 7,636 |
| Old Age Security benefits | 529 |
| Canada Student Financial Assistance Program and Canada Apprentice Loans | 219 |
| Vote 1 — Operating expenditures | 125 |
| Canada Disability Savings Grants and Bonds | 69 |
| Vote 5 — Grants and contributions | 68 |
| Other | 50 |
| Payments related to Public Health Events of National Concern and income support | (439) |
| Sub-Total - Changes in authorities used | 8,257 |
| Total budgetary authorities used as of June 30, 2021 | 25,485 |
In Table 3, the net amount of non-budgetary loans disbursed under the Canada Student Financial Assistance Act for the first quarter is negative, primarily due to timing differences between loan disbursements and repayments. Disbursements normally increase in early fall with the start of the academic year and continue until January, while repayments remain relatively stable throughout the year. In addition, the decrease of $304 million is mainly due to a significant increase in repayments in the first quarter of the year ending March 31, 2022. The temporary COVID-19 measure providing a 6-month moratorium on Canada Student Loans repayments put on hold repayments between March 30, 2020 and September 30, 2020 and all repayment during that period were voluntary repayments from borrowers.
In Table 4, the increase in personnel expenditures is mostly related to an increase in the workforce to address and implement COVID-19 measures and to compensation increases resulting from the implementation of new collective agreements after the first quarter of the year ending March 31, 2021. Increases in rentals (standard object 05) are mostly attributable to the timing of payments rather than changes in spending patterns for the National Accommodation Plan paid to Public Services and Procurement Canada. Reasons for the increase in transfer payments (standard object 10) are in line with explanations provided in previous paragraphs regarding the changes in statutory items and voted grants and contributions (Vote 5) expenditures.
3. Risks and uncertainties
As the Department strives to ensure that Canadians receive high quality and efficient services, it must remain mindful of the changing environment in which it operates as well as the risks that may delay or prevent it from achieving its mission. Across the portfolio, the Department uses standard risk management practices, oversight committees, consultation, and training to anticipate and mitigate the probability and impact of negative events. The Department's top corporate risks and the efforts being taken to mitigate them are described in the Overall risks and mitigation sub-section of ESDC's Departmental Plan for the fiscal year ending March 31, 2022.
In response to COVID-19, the department launched several new income support programs in fiscal year 2020 to 2021 while still delivering established ones. It successfully managed several risks in order to meet Canadians' expectations.
As a result, ESDC business decisions will likely continue to have much broader and significant financial impacts going forward. As the Department deals with new operational pressures that were not forecasted at the beginning of the year, it may have additional financial risks to manage as the fiscal year progresses. However, strong financial management practices are in place to monitor and mitigate the impacts of these potential risks.
4. Significant changes in operations, personnel and program
The department's operating environment has changed significantly due to COVID-19. It is uncertain whether some of the changes are temporary or will become new ways of doing business. The department will continue to face uncertainty during fiscal year 2021 to 2022, including when and how many employees return to the workplace.
Economic and social impacts from the COVID-19 pandemic will continue to shape the department's operations and its strategies. The pandemic has had a large impact on Canada and the world since March 2020. This is expected to continue into fiscal year 2021 to 2022. Impacts on the economy could increase if Canadians' activities are limited because of more infections and the need for restrictive public health measures. Canadians will need continued support if they lose their jobs or have reduced work hours due to the pandemic.
The department will continue to invest in service delivery and to advance its ambitious service agenda and remains committed to improving services to Canadians. In doing so, it will continue to ensure that Canadians receive high quality, timely and accessible services. The department is working hard to adjust its programming to meet the needs of Canadians as the impacts of the pandemic evolve. It is taking measures to enhance supports to Canadians, and to deliver services as quickly as possible.
5. Approval by senior officials
Original document was signed in Gatineau, Canada by:
- Karen Robertson, Chief Financial Officer, on August 13, 2021
- Graham Flack, Deputy Minister, on August 23, 2021
| Vote | (in thousands of dollars) | Fiscal Year 2021 to 2022: Total available for use for the year ending March 31, 20221 | Fiscal Year 2021 to 2022: Used during the quarter ended June 30, 2021 | Fiscal Year 2021 to 2022: Year to date used at quarter-end | Fiscal Year 2020 to 2021: Total available for use for the year ending March 31, 20211 | Fiscal Year 2020 to 2021: Used during the quarter ended June 30, 2020 | Fiscal Year 2020 to 2021: Year to date used at quarter-end |
|---|---|---|---|---|---|---|---|
| 1 | Operating expenditures | 1,251,054 | 314,156 | 314,156 | 633,443 | 189,006 | 189,006 |
| 5 | Grants and contributions | 5,626,694 | 1,037,419 | 1,037,419 | 2,946,167 | 970,040 | 970,040 |
| (S) | Contributions to employee benefit plans | 351,216 | 70,192 | 70,192 | 258,501 | 109,997 | 109,997 |
| (S) | Minister of Employment, Workforce Development and Disability Inclusion, Salary and motor car allowance | 90 | 23 | 23 | 89 | 22 | 22 |
| (S) | Minister of Families, Children and Social Development, Salary and motor car allowance | 90 | 23 | 23 | 89 | 22 | 22 |
| (S) | Minister of Labour – Salary and motor car allowance | 90 | 23 | 23 | 89 | 15 | 15 |
| (S) | Minister of State (Seniors) – Motor car allowance | 2 | 1 | 1 | 2 | 1 | 1 |
| (S) | Payments related to Public Health Events of National Concern and income support | n/a | n/a | n/a | 69,918,800 | 438,878 | 438,878 |
| (S) | Old Age Security Payments (Old Age Security Act) | 47,189,124 | 11,843,006 | 11,843,006 | 44,966,057 | 12,562,827 | 12,562,827 |
| (S) | Guaranteed Income Supplement Payments (Old Age Security Act) | 14,613,979 | 3,476,537 | 3,476,537 | 13,921,587 | 2,285,240 | 2,285,240 |
| (S) | Payments related to the Canada Recovery Benefits Act | 14,207,000 | 7,636,426 | 7,636,426 | n/a | n/a | N/A |
| (S) | Canada Student Grants to qualifying full and part-time students pursuant to the Canada Student Financial Assistance Act | 2,997,188 | 351,639 | 351,639 | 1,677,841 | 160,687 | 160,687 |
| (S) | Payments to provinces and territories for early learning and child care pursuant to the Budget Implementation Act, 2021, No. 1 | 2,648,082 | n/a | n/a | n/a | n/a | N/A |
| (S) | Transfer payments in connection with the Budget Implementation Act, 2021, No. 1 | 1,803,251 | n/a | n/a | n/a | n/a | N/A |
| (S) | Payments related to the direct financing arrangement under the Canada Student Financial Assistance Act | 1,067,777 | 35,216 | 35,216 | 980,566 | 7,321 | 7,321 |
| (S) | Canada Education Savings grant payments to Registered Education Savings Plan (RESP) trustees on behalf of RESP beneficiaries to encourage Canadians to save for post-secondary education for their children | 980,000 | 258,458 | 258,458 | 980,000 | 214,707 | 214,707 |
| (S) | Allowance Payments (Old Age Security Act) | 670,775 | 148,602 | 148,602 | 640,024 | 91,577 | 91,577 |
| (S) | Canada Disability Savings Grant payments to Registered Disability Savings Plan (RDSP) issuers on behalf of RDSP beneficiaries to encourage long-term financial security of eligible individuals with disabilities | 472,004 | 141,214 | 141,214 | 478,032 | 94,828 | 94,828 |
| (S) | Canada Disability Savings Bond payments to Registered Disability Savings Plan (RDSP) issuers on behalf of RDSP beneficiaries to encourage long-term financial security of eligible individuals with disabilities | 216,737 | 40,024 | 40,024 | 401,529 | 17,389 | 17,389 |
| (S) | Spending of revenues pursuant to subsection 5.2(2) of the Department of Employment and Social Development Act | 223,509 | 37,276 | 37,276 | 233,375 | 19,842 | 19,842 |
| (S) | Canada Learning Bond payments to Registered Education Savings Plan (RESP) trustees on behalf of RESP beneficiaries to support access to post-secondary education for children from low-income families | 180,000 | 20,361 | 20,361 | 194,000 | 18,886 | 18,886 |
| (S) | One-time payment to persons with disabilities pursuant to An Act respecting further COVID-19 measures | 56,109 | 25,941 | 25,941 | n/a | n/a | N/A |
| (S) | Wage Earner Protection Program payments to eligible applicants owed wages and vacation pay, severance pay and termination pay from employers who are either bankrupt or in receivership as well as payments to trustees and receivers who will provide the necessary information to determine eligibility | 49,250 | 7,065 | 7,065 | 49,250 | 13,846 | 13,846 |
| (S) | Payments of compensation respecting government employees (Government Employees Compensation Act) and merchant seamen (Merchant Seamen Compensation Act) | 31,445 | 38,500 | 38,500 | 44,000 | 30,606 | 30,606 |
| (S) | The provision of funds for interest and other payments to lending institutions and liabilities under the Canada Student Financial Assistance Act | 5,107 | 981 | 981 | 6,087 | 636 | 636 |
| (S) | Payments related to direct financing arrangement under the Apprentice Loans Act | 2,564 | 296 | 296 | 2,995 | 133 | 133 |
| (S) | Spending pursuant to section 12(4) of the Canada Education Savings Act | 880 | n/a | n/a | 923 | n/a | N/A |
| (S) | Civil Service Insurance actuarial liability adjustments | 145 | n/a | n/a | 145 | n/a | N/A |
| (S) | Spending of proceeds from the disposal of surplus Crown assets | 138 | 1 | 1 | 109 | n/a | N/A |
| (S) | The provision of funds for interest payments to lending institutions under the Canada Student Loans Act | 46 | 4 | 4 | n/a | 28 | 28 |
| (S) | Universal Child Care Benefit (Universal Child Care Benefit Act) | 40 | 1,115 | 1,115 | 100 | 965 | 965 |
| (S) | Refunds of amounts credited to revenues in previous years | 22 | 22 | 22 | 8 | 8 | 8 |
| (S) | The provision of funds for liabilities including liabilities in the form of guaranteed loans under the Canada Student Loans Act | (1,613) | 19 | 19 | (1,968) | 16 | 16 |
| (S) | Payment pursuant to section 24(1) of the Financial Administration Act for the Temporary Foreign Worker Program under the Public Health Events of National Concern Payments Act | n/a | (10) | (10) | n/a | n/a | N/A |
| N/A | Sub-total—Statutory items | 87,765,047 | 24,132,955 | 24,132,955 | 134,752,230 | 16,068,477 | 16,068,477 |
| N/A | Total budgetary | 94,642,795 | 25,484,530 | 25,484,530 | 138,331,840 | 17,227,523 | 17,227,523 |
| N/A | Non-Budgetary | n/a | n/a | n/a | n/a | n/a | n/a |
| (S) | Loans disbursed under the Canada Student Financial Assistance Act | 937,194 | (198,623) | (198,623) | 993,135 | 105,457 | 105,457 |
| (S) | Loans disburded under the Apprentice Loans Act | 19,997 | 16 | 16 | 24,358 | 261 | 261 |
| N/A | Total Non-Budgetary | 957,191 | (198,607) | (198,607) | 1,017,493 | 105,718 | 105,718 |
1. Includes only authorities available for use and granted by Parliament at quarter-end.
| Expenditures (in thousands of dollars) | Fiscal year 2021 to 2022: Planned expenditures for the year ending March 31, 20221 | Fiscal year 2021 to 2022: Expended during the quarter ended June 30, 2021 | Fiscal year 2021 to 2022: Year to date used at quarter-end | Fiscal year 2020 to 2021: Planned expenditures for the year ending March 31, 20211 | Fiscal year 2020 to 2021: Expended during the quarter ended June 30, 2020 | Fiscal year 2020 to 2021: Year to date used at quarter-end |
|---|---|---|---|---|---|---|
| (01) Personnel | 2,865,887 | 722,601 | 722,601 | 2,121,394 | 623,742 | 623,742 |
| (02) Transportation and communications | 97,768 | 4,389 | 4,389 | 67,267 | 5,898 | 5,898 |
| (03) Information | 98,433 | 5,508 | 5,508 | 69,901 | 4,576 | 4,576 |
| (04) Professional and special services | 1,393,977 | 157,545 | 157,545 | 614,921 | 167,576 | 167,576 |
| (05) Rentals | 290,232 | 58,851 | 58,851 | 247,111 | 5,455 | 5,455 |
| (06) Repair and maintenance | 12,277 | 274 | 274 | 5,386 | 361 | 361 |
| (07) Utilities, materials and supplies | 10,119 | 373 | 373 | 6,738 | 888 | 888 |
| (09) Acquisition of machinery and equipment | 140,960 | 7,777 | 7,777 | 52,453 | 8,937 | 8,937 |
| (10) Transfer payments | 92,393,652 | 25,020,759 | 25,020,759 | 137,074,603 | 16,874,855 | 16,874,855 |
| (12) Other subsidies and payments | (122,305) | 4,116 | 4,116 | (118,294) | 11,945 | 11,945 |
| Total gross budgetary expenditures | 97,181,000 | 25,982,193 | 25,982,193 | 140,141,480 | 17,704,233 | 17,704,233 |
| LESS: Revenues netted against expenditures | ||||||
| Recoverable expenditures on behalf of the Employment Insurance Operating Account | (2,029,836) | (387,755) | (387,755) | (1,412,965) | (384,431) | (384,431) |
| Recoverable expenditures on behalf of the Canada Pension Plan | (507,469) | (109,908) | (109,908) | (395,775) | (92,279) | (92,279) |
| Other amounts recoverable from provincial and territorial governments, other departments or other programs within a department | (900) | n/a | n/a | (900) | N/A | N/A |
| Total revenues netted against expenditures | (2,538,205) | (497,663) | (497,663) | (1,809,640) | (476,710) | (476,710) |
| Total net budgetary expenditures | 94,642,795 | 25,484,530 | 25,484,530 | 138,331,840 | 17,227,523 | 17,227,523 |
1. Includes only authorities available for use and granted by Parliament at quarter-end.
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