Analysis of trends in spending and human resources – 2019–20 Departmental Results Report

Actual expenditures

Departmental spending trend graph

The following graph presents planned (voted and statutory spending) over time.

Departmental spending trend graph

Text description of "Departmental spending trend graph"

This bar graph shows actual, forecast and planned spending for the fiscal years from 2017 to 2023 (in millions of dollars). For each year, spending is divided into two amounts: statutory and annual appropriation. (The latter amount is identified as “voted” in the image.) The total of both amounts is also provided.

Actual spending for the last three fiscal years was as follows:

for 2017–18: statutory, 99.6 million dollars; voted, 31.9 million dollars; total, 131.5 million dollars

for 2018–19: statutory, 151.5 million dollars; voted, 32.2 million dollars; total, 183.7 million dollars

for 2019–20: statutory, 529.4 million dollars; voted, 41.5 million dollars; total, 570.9 million dollars

Planned spending for the next three fiscal years is as follows:

for 2020–21: statutory, 85.5 million dollars; voted, 48.2 million dollars; total, 133.7 million dollars

for 2021–22: statutory, 85 million dollars; voted, 47.4 million dollars; total, 132.4 million dollars

for 2022–23: statutory, 85.7 million dollars; voted, 47.5 million dollars; total, 133.1 million dollars

Budgetary performance summary for Core Responsibilities and Internal Services (dollars)
Core responsibilities and Internal Services	2019–20 Main Estimates	2019–20 Planned spending	2020–21 Planned spending	2021–22 Planned spending	2019–20 Total authorities available for use	2019–20 Actual spending (authorities used)	2018–19 Actual spending (authorities used)	2017–18 Actual spending (authorities used)
Electoral Administration and Oversight	452,267,740	452,267,740	82,078,356	80,523,784	518,853,769	515,137,124	120,907,167	N/A
Electoral Compliance and Enforcement	N/A	N/A	7,413,185	7,413,185	N/A	N/A	N/A	N/A
Electoral Operations	N/A	N/A	N/A	N/A	N/A	N/A	N/A	62,296,091
Regulation of Electoral Activities	N/A	N/A	N/A	N/A	N/A	N/A	N/A	15,196,088
Electoral Engagement	N/A	N/A	N/A	N/A	N/A	N/A	N/A	10,793,892
Subtotal	452,267,740	452,267,740	89,491,541	87,936,969	518,853,769	515,137,124	120,907,167	88,286,071
Internal Services	40,968,036	40,968,036	44,188,889	44,426,733	57,610,681	55,759,213	62,841,306	43,199,650
Total	493,235,776	493,235,776	133,680,430	132,363,702	576,464,450	570,896,337	183,748,473	131,485,721

The agency's spending pattern reflects the election cycle: spending increases in the year before a general election, peaks in the year of a general election, and decreases sharply in the years following a general election. The majority of the investments associated with the Office of the Chief Electoral Officer's phased approach to asset renewal and electoral services modernization were made in 2018–19, ending the election cycle in 2019–20.

Starting in 2018–19, the agency increased its election operations, as it prepared for the 43rd general election. Expenditures have peaked in 2019–20, as the general election took place in the fall of 2019. In the years following an election (2020–21 and 2021–22) planned spending drops sharply, returning to the usual level as election activities wind down. These variations affect only the statutory portion of the funding.

Lastly, further to the adoption of Bill C-76 in December 2018, Elections Canada and the Office of the Commissioner of Canada Elections were administratively reintegrated in April 2019, while continuing to operate independently of each other as per their mandates. This reintegration is reflected in an increase in expenditures and full-time equivalents starting in 2019–20.

Note: The annual proportion of Internal Services expenditures over the agency's total spending varies significantly. This is due to the election cycle. Over the last four fiscal years, this proportion fluctuated between 10% and 34% annually but had an average of 19%.

Program-level information is available in the GC InfoBase.^{Footnote xviii}

Estimated cost of the 2019 general election

A current estimate of expenditures for the 43rd general election can be found at elections.ca^{Footnote xix}.

Actual human resources

Human resources summary for core responsibilities and Internal Services
Core responsibilities and Internal Services	2017–18 Actual full-time equivalents	2018–19 Actual full-time equivalents	2019–20 Planned full-time equivalents	2019–20 Actual full-time equivalents	2020–21 Planned full-time equivalents	2021–22 Planned full-time equivalents
Electoral Administration and Oversight	N/A	502	791	756	502	515
Electoral Compliance and Enforcement	N/A	N/A	N/A	N/A	48	48
Electoral Operations	277	N/A	N/A	N/A	N/A	N/A
Regulation of Electoral Activities	79	N/A	N/A	N/A	N/A	N/A
Electoral Engagement	72	N/A	N/A	N/A	N/A	N/A
Subtotal	428	502	791	756	550	563
Internal Services	178	216	229	239	244	247
Total	606	718	1,020	995	794	810

The fluctuation in full-time equivalents is a result of the election cycle and largely due to the reasons stated in the Budgetary Performance Summary.

Expenditures by vote

For information on the Office of the Chief Electoral Officer's voted and statutory organizational expenditures, consult the Public Accounts of Canada 2019–2020.^{Footnote xx}

Government of Canada spending and activities

Information on the alignment of the Office of the Chief Electoral Officer's spending with the Government of Canada's spending and activities is available in GC InfoBase.^{Footnote xxi}

Financial statements and financial statements highlights

Financial statements

The Office of the Chief Electoral Officer's audited financial statements for the year ended March 31, 2020, are available on the agency's website.^{Footnote xxii}

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 statements highlights

Condensed Statement of Operations (unaudited) for the year ended March 31, 2020 (dollars)
Financial information	2019–20 Planned results*	2019–20 Actual results	2018–19 Actual results	Difference (2019–20 actual results minus 2019–2020 planned results)	Difference (2019–20 actual results minus 2018–19 actual results)
Total expenses	515,794,873	580,091,000	189,453,000	64,296,127	390,638,000
Total revenues	N/A	N/A	N/A	N/A	N/A
Net cost of operations before government funding and transfers	515,794,873	580,091,000	189,453,000	64,296,127	390,638,000

The net increase in total expenses of $390.6 million in 2019–20 compared with 2018–19 is mainly due to the conduct of the October 2019 general election, an increase in the filling of vacant positions following the implementation of Bill C-76, and a decrease in investments in asset renewal and in electoral services modernization projects, as most projects in this cycle were completed in the last fiscal year. The increase is further due to the transfer of the Commissioner of Canada Elections from the Director of Public Prosecutions.

Likewise, the additional expenditures of $64.3 million over the 2019–20 planned expenditures are mainly due to the same reasons, including the higher than planned spending for the 2019 general election resulting from the impact of Bill C-76, which was adopted after the agency's planned spending was submitted, and an election calendar being longer than the minimum of 36 days. The increase is further due to improvements in information technology infrastructure and services, as well as the conduct of one by-election. As the frequency and timing of by-elections are unknown, they are not included in the agency's planned results.

Condensed Statement of Financial Position (unaudited) as of March 31, 2020 (dollars)
Financial information	2019–20	2018–19	Difference (2019–20 minus 2018–19)
Total net liabilities	78,571,000	32,453,000	46,118,000
Total net financial assets	71,917,000	27,811,000	44,106,000
Departmental net debt	(6,654,000)	(4,642,000)	2,012,000
Total non-financial assets	34,784,000	36,676,000	(1,892,000)
Departmental net financial position	28,130,000	32,034,000	(3,904,000)

Total net liabilities for 2019–20 amount to $78.6 million, an increase of $46 million compared with 2018–19. This increase is mainly explained by the year-end accrued liabilities required for the transfer payments. The increase in total net financial assets is mainly due to the increase in the amount due from the Consolidated Revenue Fund. This last amount increased as a result of an increase in the accrued liabilities. There is also an increase in the accrued receivables of $5 million.