Quarterly Financial Report
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1 PUBLIC WORKS AND GOVERNMENT SERVICES CANADA Quarterly Financial Report
2 1. Introduction This Quarterly Financial Report (QFR) should be read in conjunction with the Main Estimates, Supplementary Estimates and the Quarterly Financial Report for the quarter ended June 30, It has been prepared by management as required under section 65.1 of the Financial Administration Act and in the form and manner prescribed by Treasury Board Accounting Standard 1.3. It has not been subject to an external audit or review. 1.1 Raison d être (PWGSC) plays an important role in the daily operations of the Government of Canada. It supports federal departments and agencies in the achievement of their mandated objectives as their central purchasing agent, real property manager, linguistic authority, treasurer, accountant, pay and pension administrator, and common service provider. The Department's vision is to excel in government operations, and its strategic outcome and mission is to deliver high quality, central programs and services that ensure sound stewardship on behalf of Canadians and meet the program needs of federal institutions. Further details on PWGSC s authority, mandate and programs may be found in the Report on Plans and Priorities. 1.2 Basis of presentation This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes PWGSC s spending authorities granted by Parliament and those used by the Department consistent with the Main Estimates and Supplementary Estimates (A) for the 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 monies 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. PWGSC uses the accrual method of accounting to prepare and present its annual Consolidated Departmental Financial Statements (DFS) that are published in the Departmental Performance Report. However, the spending authorities voted by Parliament remain on an expenditure basis. The main difference between the QFR and the DFS is the timing of when revenues and expenses are recognized. The QFR reports revenues only when the money is received and expenses only when the money is paid out. The DFS reports revenues when they are earned and expenses when they are incurred. In the latter case, revenues are recorded even if cash has not been received and expenses are incurred even if cash has not yet been paid out. 1.3 PWGSC s financial structure PWGSC provides services to many government departments, agencies and Crown corporations through a variety of funding mechanisms. This includes budgetary authorities that are comprised of voted and statutory authorities, as well as non budgetary authorities. The voted budgetary authorities include operating expenditures, vote netted revenues and capital expenditures, while the statutory authorities are mainly comprised of revolving funds, employee benefit plans and payments in lieu of taxes (PILT). The non budgetary authorities consist primarily of the Seized Property Working Capital Account (see description below). 1
3 PWGSC s complex financial structure may result in significant fluctuations in authorities on a quarterly basis which are due to timing differences that are resolved by year end. These are summarized as follows: For the most part, PWGSC delivers its services on a cost recovery basis, generating revenues via revolving fund ( the Funds ) organizations and programs within the operating vote. These organizations and programs are mainly designed to provide services to other government organizations, and are expected to recover the cost of their operations through revenues. However, the costs incurred by the Funds are usually disbursed prior to invoicing the client, which generally occurs upon completion of a project or after services are rendered, and thus revenues may be collected in a subsequent quarter. PWGSC manages a variety of real property projects that progress through phases from planning to funding and from procurement to construction. Historical trends have shown that expenditures against these projects are not incurred evenly throughout the year; thus, quarter to quarter fluctuations are normal. Such projects include the Alaska Highway in British Columbia and the Yukon, and the new Champlain Bridge in Montreal, Quebec. PILT issued by PWGSC are funded through a statutory vote and paid on behalf of other participating federal departments. Payments are subsequently recovered from the participating departments and are recorded as statutory grants in the Public Accounts of Canada. Timing fluctuations can occur between the payments and the recoveries. PWGSC also manages seized property for the Government of Canada pursuant to the Seized Property Management Act. The financial management of this activity is undertaken through the non budgetary Seized Property Working Capital Account. Charged to this account are expenditures and advances made to maintain and manage any seized or restrained property. PWGSC recovers its costs from this account once the property owner loses the right to the property and it is disposed of. 2. Highlights of fiscal quarter and fiscal year to date results 2.1 Significant changes to authorities When compared to the same quarter of the previous year, PWGSC s authorities available for use increased by $229.6 million ($3,142.1 million in ; $3,371.7 million in ) as reflected in the Statement of authorities (Table 1, page 8). Major reasons for the increase are outlined below: 2
4 Year over year variances in authorities available for use (in millions of dollars) Initiative Operating Capital Real Property Program Integrity Federal Infrastructure Grande Allée Armoury Employee Benefit Plans adjustment Whole of Government Web Buy (5.0) (5.0) Thirty Meter Telescope (10.0) (10.0) Federal Contaminated Sites Action Plan Phase II (23.5) (23.5) Space efficiencies generated by other federal organizations (24.7) (24.7) Deficit Reduction Action Plan (47.9) (47.9) Carry forward of unused capital funds from previous fiscal year (64.8) (64.8) Other 6.5 (2.7) Cumulative variance in authorities available for use Groupings can change between quarters due to materiality of initiatives. Amounts may not balance with other public documents due to rounding. The net increase of $229.6 million over the second quarter of can be explained by: Budgetary statutory authorities Total variances Real Property Program Integrity increase of $277.8 million Over the years, the Real Property Program budget has been redirected to cover operating costs (i.e. rent and utilities), rather than necessary maintenance and repairs. The Real Property Program Integrity initiative addresses this situation, but also implements large scale recapitalization projects, such as engineering assets (i.e. Alexandra Bridge and Timiskaming Dam). Federal Infrastructure increase of $87.8 million As announced in Budget 2015, PWGSC has undertaken the construction and repair of new and existing federal infrastructure across Canada, including various federal buildings and assets. In addition, Budget 2016 invests more than $120 billion in infrastructure over 10 years. This new infrastructure plan, implemented in two phases, starts in and incorporates measures for PWGSC to revitalize federal public infrastructure across Canada. Grande Allée Armoury increase of $33.7 million After the 2008 fire which caused heavy damage, the Government of Canada announced the reconstruction of the Grande Allée Armoury in Quebec City, as it is a significant federal Crown heritage building. The reconstruction is now well underway and it is expected that occupation of this new multi purpose building will begin in the summer of Employee Benefit Plans adjustment increase of $2.3 million This adjustment reflects the increase of the Employee Benefit Plan (EBP) rate from 16.8% in to 17.2% in , as directed by the Treasury Board Secretariat (TBS). 3
5 Whole of Government Web Buy decrease of $5.0 million As part of the Whole of Government Web Buy initiative, PWGSC coordinated web publishing on major issues and events (e.g. health and safety recalls, major government announcements) on behalf of federal organizations. This 3 year pilot project ended in Thirty Meter Telescope decrease of $10.0 million The Thirty Meter Telescope (TMT) is an international project that will build one of the world s largest and most advanced astronomical observatories in Hawaii. As part of Budget 2015, the Government of Canada committed to provide $243.5M over 10 years to support Canada s participation in the construction and commissioning of the TMT. Last fiscal year, PWGSC s funding for the contribution to the TMT was adjusted in the fourth quarter, in comparison to the beginning of the fiscal year in Federal Contaminated Sites Action Plan Phase II decrease of $23.5 million Led by the Federal Contaminated Sites Action Plan Secretariat, residing at Environment Canada, the purpose of the program is to lower environmental and human health risks, benefit local communities, and reduce the burden of future environmental liability for all Canadians. Phase II activities are winding down in , while preparations are underway to seek funding for Phase III of the program. Space efficiencies generated by other federal organizations decrease of $24.7 million PWGSC exceptionally transferred funding to other federal organizations as a result of a reduction in their accommodation requirements. Five locations, owned or leased by PWGSC, were vacated by Communications Security Establishment Canada. In addition, the Canada Revenue Agency returned 42,369 m 2 of office space. Deficit Reduction Action Plan decrease of $47.9 million In accordance with Budget 2012, PWGSC achieved additional savings in through the space standards modernization and space recapture initiatives. PWGSC continues to work with departments to optimize surplus space in a manner that ensures best value to Canadians, while also introducing a more modern workplace (Workplace 2.0). Carry forward of unused capital funds from previous fiscal year decrease of $64.8 million Treasury Board Secretariat allows departments to transfer a portion of unused funds from one fiscal year to the following year. In , a capital carry forward of $91.1 million was received in the second quarter. During the same quarter last year, PWGSC had received $155.9 million in carry forward. Amounts carried forward are primarily for projects that are continuing into Other increase of $3.9 million This net increase of $3.9 million is the result of funding variances in miscellaneous projects and activities. 2.2 Significant changes in year to date net expenditures As presented in the Departmental budgetary expenditures by standard object (Table 2, page 10), the total net budgetary expenditures have increased by $279.7 million when compared to the same quarter of the previous year ($1,364.3 million in ; $1,644.0 million in ). Overall, total spending at the end of the second quarter represents 49% of annual planned expenditures for , compared to the second quarter of at 43%. 4
6 Year over year variances in net budgetary expenditures (presented by standard object) (in millions of dollars) Standard object Year to date used at quarter end Year to date used at quarter end Year over year variance Repair and maintenance Transfer payments Acquisition of land, buildings and works Acquisition of machinery and equipment Personnel Professional and special services Rentals (11.0) Other expenditures (8.8) Revenues netted against expenditures (1,173.1) (1,231.0) 57.9 Total net budgetary expenditures 1, , The net increase of $279.7 million is mainly attributable to: Repair and maintenance increase of $96.5 million Increase in construction and repair of new and existing federal infrastructure across Canada, including various buildings and assets, on behalf of other government departments; Progress of remediation work at the Esquimalt Graving Dock in Esquimalt, British Columbia, as part of the Federal Contaminated Sites Action Plan; and Increase in repair and maintenance of assets, such as the Alaska Highway, as part of the Federal Infrastructure Program. Transfer payments increase of $81.2 million Timing differences between when a payment in lieu of taxes (PILT) is issued and when the cost is recovered from other government departments. Acquisition of land, buildings and works increase of $32.7 million Progress of work for the reconstruction of the Grande Allée Armoury in Quebec City, Quebec; and Exercise of purchase option for a building in the National Capital Area. Acquisition of machinery and equipment increase of $14.4 million Progress of various projects at the Esquimalt Graving Dock in Esquimalt, British Columbia. Personnel increase of $8.9 million Increase in service level for My GCHR and Pension Services under the Canadian Forces Superannuation Act (CFSA); and Increase related to measures undertaken to address pay issues, such as a call center in Toronto and temporary pay units in Gatineau, Winnipeg, Shawinigan and Montreal. 5
7 Professional and special services increase of $7.9 million Timing difference between when the payment for professional and special services is made and when professional and special services costs are recovered from other government departments to whom the service is being provided; and Increase in professional and special services due to work for various projects, such as the governmentwide usage of the Shared Travel System and projects that are part of the Federal Contaminated Sites Action Plan. Rentals decrease of $11.0 million Timing difference in the billing cycle between and Other expenditures decrease of $8.8 million The net decrease in other expenditure categories not listed above is the result of decreased activity in various projects. Revenues netted against expenditures decrease of $57.9 million Decrease attributable to timing difference in the billing cycle between and ; and Offset by increased business volume associated with various projects on behalf of other government departments. 3. Risks and uncertainties PWGSC integrates risk management principles into business planning, decision making and organizational processes to minimize negative impacts and maximize opportunities across our diverse range of services and operations. Risk management in PWGSC is carried out in accordance with the TBS Framework for the Management of Risk, the Management Accountability Framework and the PWGSC Policy on Integrated Risk Management. The following key risks were identified as having a potential financial impact: PWGSC s dependency on clients expenditures: More than half of PWGSC s financial and human resources are directly tied to cost recovered services and activities. In a context of reduced expenditures on the part of client departments and agencies, there is a risk that PWGSC could face unpredictable and reduced business volumes and associated reduced resources. In response to this risk, PWGSC will adjust to reduced operational demands while maintaining the quality of its services. This includes sustaining rigorous management of revenues, expenditures, forecasting and commitment monitoring and working closely with other departments through the client service network to identify changing requirements and their impacts on the Department. 6
8 PWGSC s ability to undertake and deliver complex, transformational and interdepartmental major projects and procurements: There are inherent risks in PWGSC undertaking and delivering complex, transformational and interdepartmental major projects and procurements on time, within the approved budget and according to scope which could ultimately have an impact on the Department s service strategy. In order to address these risks, PWGSC has implemented disciplined investment and project management processes; established service agreements and service standards with clear identification of responsibilities; ensured sound contract management; engaged early with client departments and other stakeholders; and developed the Departmental Integrated Investment Plan (IIP). As previously outlined in the first quarter, the Department is in the process of implementing a new pay system as part of the pay transformation initiative. The implementation was a major undertaking which experienced challenges. The Department is leading a significant effort to address the issues. It is seeing progress as it continues to work closely with all departments and agencies. 4. Significant changes to operations, personnel and programs There are no significant changes to operations, personnel and programs in the Department that have not been disclosed previously. Approved by: Original signed by Marie Lemay, P. Eng., ing. Deputy Minister Gatineau, Canada November 25, 2016 Original signed by Marty Muldoon, CPA, CMA, MBA Chief Financial Officer Gatineau, Canada November 25,
9 Table 1 Statement of authorities (unaudited) (in thousands of dollars) Total available for use for the year ending Fiscal year ending March 31, 2017 Fiscal year ending March 31, 2016 Used during the quarter ended September 30, 2016 Total available for use for the year ending Year to date used at March 31, 2017 quarter end March 31, ) 2) 1) 2) Used during the quarter ended September 30, 2015 Year to date used at quarter end Vote 1 Gross operating expenditures 3,301, ,382 1,516,558 3,090, ,489 1,486,220 Vote netted revenues (1,389,612) (382,066) (566,395) (1,355,207) (375,424) (625,984) Net operating expenditures 1,912, , ,163 1,735, , ,236 Vote 5 Capital expenditures 1,335, , ,060 1,284, , ,395 Revolving fund authorities Real Property Services revolving fund Gross expenditures 2,004, , ,088 1,633, , ,561 Revenues (2,002,237) (371,630) (497,061) (1,628,287) (392,012) (498,510) Net expenditures 2,600 (81,335) 73,027 4,800 10,113 88,051 Translation Bureau revolving fund Gross expenditures 154,311 41,896 70, ,714 41,963 70,204 Revenues (154,630) (35,831) (66,761) (156,742) (37,175) (67,751) Net expenditures (319) 6,065 4,090 (28) 4,788 2,453 Optional Services revolving fund Gross expenditures 178,229 25,717 34, ,623 21,611 28,954 Revenues (178,229) (21,146) (42,867) (168,623) (19,102) (38,741) Net expenditures 4,571 (8,342) 2,509 (9,787) Total of all revolving funds Gross expenditures 2,337, , ,464 1,958, , ,719 Revenues (2,335,096) (428,607) (606,689) (1,953,652) (448,289) (605,002) Total revolving fund net expenditures 2,281 (70,699) 68,775 4,772 17,410 80,717 8
10 Table 1 Statement of authorities (unaudited) continued (in thousands of dollars) Used during the quarter ended Used during the quarter ended September 30, 2015 Other budgetary statutory authorities Contributions to employee benefit plans 121,309 30,252 60, ,553 29,138 58,276 Minister of PWGSC salary and motor car allowance Refunds of amounts credited to revenues in previous years Spending of proceeds from the disposal of surplus Crown assets Payment in lieu of taxes to municipalities and other taxing authorities 2) (204,532) 163,409 (173,266) 80,648 Total other budgetary statutory authorities 121,987 (174,229) 223, ,154 (144,105) 138,968 Total budgetary authorities 3,371, ,899 1,643,968 3,142, ,487 1,364,316 Non budgetary authority Total available for use for the year ending Fiscal year ending March 31, 2017 Fiscal year ending March 31, 2016 Total available for use for the year ending Year to September 30, date used at March 31, quarter end March 31, ) 2) 1) 2) Year to date used at quarter end Seized Property Working Capital Account (6,715) (13,772) (2,152) (9,573) Total authorities 3,371, ,184 1,630,196 3,142, ,335 1,354,743 Net increase of $229.6 million Notes: 1) Includes only authorities available for use and approved by Parliament at quarter end. Amounts may not balance with other public documents due to rounding. 2) Consistent with the presentation in the Main Estimates, "Total available for use for the year", for both and , under "Payment in lieu of taxes" (PILT), is presented net of planned PILT made to municipalities and the equivalent planned recoveries from other government departments. A description of PILT is provided in Section 1.3 of this report. 9
11 Table 2 Departmental budgetary expenditures by standard object (unaudited) Fiscal year ending March 31, 2017 Fiscal year ending March 31, 2016 (in thousands of dollars) Planned Planned expenditures for the year ending Expended during the quarter ended Year to date used expenditures for the year ending March 31, 2017 September 30, at quarter end March 31, ) 2) ) 2) Expended during the quarter ended September 30, 2015 Year to date used at quarter end Expenditures Professional and special services 1,903, , ,039 1,716, , ,109 Personnel 1,170, , ,979 1,152, , ,057 Repair and maintenance 1,206, , ,030 1,043,578 (3,249) 335,546 Rentals 1,128, , ,146 1,029,902 (29,710) 595,162 Other subsidies and payments 723, , , ,267 (3,361) 267,216 Acquisition of land, buildings and works 503,834 93, , , ,090 Utilities, materials and supplies 290,750 48,016 72, ,211 43,756 67,003 Transportation and communications 72,732 17,111 31,577 81, ,006 28,623 Acquisition of machinery and equipment 83,703 17,311 31,374 70,557 10,308 17,045 Information 13,411 4,135 6,207 17, ,710 12,228 Transfer payments 2) (204,532) 163,409 (241,686) 82,223 Total gross budgetary expenditures 7,096,428 1,312,572 2,817,052 6,451,007 1,318,200 2,595,302 Less revenues netted against expenditures Revolving funds revenues (2,335,096) (428,607) (606,689) (1,953,652) (448,289) (605,002) Vote netted revenues (1,389,612) (382,066) (566,395) (1,355,207) (375,424) (625,984) Total revenues netted against expenditures (3,724,708) (810,673) (1,173,084) (3,308,859) (823,713) (1,230,986) Total net budgetary expenditures 3,371, ,899 1,643,968 3,142, ,487 1,364,316 Notes: Net increase of $279.7 million 1) Includes only authorities available for use and approved by Parliament at quarter end. Amounts may not balance with other public documents due to rounding. 2) Consistent with the presentation in the Main Estimates, "Planned expenditures for the year" for both and , under "Transfer payments", are presented net of planned Payments in lieu of taxes (PILT) made to municipalities and the equivalent planned recoveries from other government departments. A description of PILT is provided in Section 1.3 of this report. 10
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