2015–16 Departmental Performance Report
Section II: Expenditure Overview
Actual Expenditures
The total differences between actual and planned spending/human resources are summarized in the following tables. They show the year-over-year variation in the agency's resources, which results from the cyclical activity that supports election programs. Spending typically peaks in the fiscal year in which a general election is conducted. During a majority government, a typical cycle covers four years.
2015–16 Main Estimates |
2015–16 Planned Spending |
2015–16 Total Authorities Available for Use |
2015–16 Actual Spending (authorities used) |
Difference (actual minus planned) |
---|---|---|---|---|
395,959,817 | 395,959,817 | 488,324,747 | 486,406,354 | 90,446,537* |
*The additional expenditures of $90M for 2015–16 are mainly a result of the impact of the 42nd general election's longer election calendar on Elections Canada's operations and reimbursements to candidates and parties, as well as the impact of the increased voter turnout at the advance polls.
2015–16 Planned |
2015–16 Actual |
2015–16 Difference (actual minus planned) |
---|---|---|
554 | 724 | 170* |
*The difference of 170 FTEs mainly results from additional temporary employees for the 42nd general election.
Budgetary Performance Summary
Program(s) and Internal Services | 2015–16 Main Estimates |
2015–16 Planned Spending |
2016–17 Planned Spending |
2017–18 Planned Spending |
2015–16 Total Authorities Available for Use |
2015–16 Actual Spending (authorities used) |
2014–15 Actual Spending (authorities used) |
2013–14 Actual Spending (authorities used) |
---|---|---|---|---|---|---|---|---|
Electoral Operations | 277,113,580 | 277,113,580 | 45,743,386 | 42,310,793 | 332,356,077 | 331,586,802 | 90,292,796 | 45,326,885 |
Regulation of Electoral Activities | 79,015,382 | 79,015,382 | 11,656,805 | 9,963,715 | 117,101,533 | 116,777,324 | 18,101,587 | 27,960,704 |
Electoral Engagement | 8,060,043 | 8,060,043 | 9,059,837 | 9,059,837 | 8,445,734 | 8,244,303 | 8,261,985 | 7,974,120 |
Internal Services | 31,770,812 | 31,770,812 | 32,075,233 | 32,075,233 | 30,421,403 | 29,797,925 | 34,110,007 | 38,966,040 |
Total | 395,959,817 | 395,959,817 | 98,535,261 | 93,409,578 | 488,324,747 | 486,406,354 | 150,766,375 | 120,227,749 |
Elections Canada's Financial Framework
Elections Canada's unique dual funding mechanism and planning practices are a function of its mandate. The agency is funded in part by an annual appropriation that covers the salaries of its indeterminate positions and is not affected by the electoral cycle. The agency also has a statutory authority that allows it to draw directly from the Consolidated Revenue Fund for all other expenses. The statutory authority serves to recognize Elections Canada's independence from the government. It also ensures that Elections Canada has access to the funds required for elections that may occur at any time.
Under Canada's parliamentary system, general elections are scheduled to take place on fixed dates but can still be called in advance. This is particularly the case in a minority government situation. By-elections, which take place whenever seats in the House of Commons become vacant, are also unpredictable. For these reasons, Elections Canada does not normally forecast election readiness and delivery activities.
Agency Spending Trend
Text version of "Agency Spending Trend"
*Totals may not add up due to rounding.
The agency spending fluctuation is dictated mostly by election dates. As the 42nd general election was held on October 19, 2015, the effects are reflected by the peak of expenditures forecasted for its conduct in 2015–16, as well as higher expenditures in 2014–15, when activities required to achieve operational readiness took place. In the years following an election, expenditures drop sharply, returning to their usual level as election activities wind down. These planned expenditures are lower than actuals from before the election (2013–14), mainly due to the legislated phasing out of the quarterly allowances to political parties and the one-time expenditures paid in 2013–14 for the relocation of Elections Canada's headquarters to Gatineau, Quebec.
Expenditures by Vote
For information on Elections Canada's organizational voted and statutory expenditures, consult the Public Accounts of Canada 2016.Footnote 7
Alignment of Spending With the Whole-of-Government Framework
Program | Spending Area | Government of Canada Outcome | 2015–16 Actual Spending |
---|---|---|---|
Electoral operations | Government affairs | A transparent, accountable and responsive federal government | 331,586,802 |
Regulation of electoral activities | Government affairs | A transparent, accountable and responsive federal government | 116,777,324 |
Electoral engagement | Government affairs | A transparent, accountable and responsive federal government | 8,244,303 |
Spending Area | Total Planned Spending | Total Actual Spending |
---|---|---|
Economic affairs | – | – |
Social affairs | – | – |
International affairs | – | – |
Government affairs | 364,189,005 | 456,608,429 |
Financial Statements and Financial Statements Highlights
The financial highlights presented in this section are drawn from Elections Canada's financial statements. These financial statements have been prepared using Government of Canada accounting policies, which are based on Canadian public sector accounting standards. This method of accounting, known as the accrual basis of accounting, differs from the method used to present the figures in the previous sections; those figures are based on authorities voted by Parliament on a modified cash basis.
Financial Information | 2015–16 Planned Results |
2015–16 Actual |
2014–15 Actual |
Difference (2015–16 actual minus 2015–16 planned) | Difference (2015–16 actual minus 2014–15 actual) |
---|---|---|---|---|---|
Total expenses | 412,678,000 | 503,703,000 | 147,871,000 | 91,025,000 | 355,832,000 |
Total revenues | – | – | – | – | – |
Net cost of operations before government funding and transfers | 412,678,000 | 503,703,000 | 147,871,000 | 91,025,000 | 355,832,000 |
Agency net financial position | 33,296,000 | 32,033,000 | 32,606,000 | (1,263,000) | (573,000) |
The increase of $355.8 million in total expenses in 2015–16 over 2014–15 mainly results from the conduct of the 42nd general election. The additional expenditures of $91.0 million (22%) over the 2015–16 planned expenditures also mainly results from the 42nd general election, due to the impact of the longer election calendar on Elections Canada's operations and reimbursements to candidates and parties, as well as the impact of the increased voter turnout at the advance polls.
Financial Information | 2015–16 | 2014–15 | Difference (2015–16 minus 2014–15) |
---|---|---|---|
Total net liabilities | 76,750,000 | 31,223,000 | 45,427,000 |
Total net financial assets | 82,562,000 | 26,825,000 | 55,737,000 |
Agency net debt | 5,812,000 | (4,398,000) | 10,210,000 |
Total non-financial assets | 26,221,000 | 37,004,000 | (10,783,000) |
Agency net financial position | 32,033,000 | 32,606,000 | (573,000) |
Total net liabilities for 2015–16 are at $76.7 million, an increase of $45.4 million (145%) from 2014–15. This change is largely explained by the liabilities for the reimbursements to political parties and candidates for the 42nd general election.
Financial Statements
The audited financial statements for the Office of the Chief Electoral Officer for the year ended March 31, 2016, are available on the Elections Canada website.Footnote 9 They include the Statement of Management Responsibility Including Internal Control over Financial Reporting as well as the annex for fiscal year 2015–16.