2018–19 Departmental Plan

Spending and Human Resources

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 reflects 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, particularly during a minority government. By-elections, which take place whenever seats in the House of Commons become vacant, are also unpredictable. Legislative changes and market forces for procured goods and services can also significantly impact a general election. For these reasons, Elections Canada does not normally forecast spending related to election delivery activities until the year of a fixed-date election.

Planned Spending

Agency Spending Trend

Totals may not add up due to rounding.

Long Description of Agency Spending Trend

Budgetary Planning Summary for Core Responsibilities and Internal Services (Dollars)
Core Responsibility and Internal Services*	2015–16 Expenditures	2016–17 Expenditures	2017–18 Forecast Spending	2018–19 Main Estimates	2018–19 Planned Spending	2019–20 Planned Spending	2020–21 Planned Spending
Electoral Administration and Oversight	N/A	N/A	N/A	94,074,700	94,074,700	72,489,231	67,597,806
Electoral Operations	331,586,802	47,152,229	62,015,432	N/A	N/A	N/A	N/A
Regulation of Electoral Activities	116,777,324	12,698,073	14,988,738	N/A	N/A	N/A	N/A
Electoral Engagement	8,244,303	8,835,883	11,553,342	N/A	N/A	N/A	N/A
Subtotal	456,608,429	68,686,185	88,557,512	94,074,700	94,074,700	72,489,231	67,597,806
Internal Services	29,797,925	33,745,539	44,042,155	41,137,302	41,137,302	39,123,079	40,222,174
Total	486,406,354	102,431,724	132,599,667	135,212,002	135,212,002	111,612,310	107,819,980

*Due to changes in Elections Canada's reporting framework starting in fiscal year 2018–19, annual expenditures by Core Responsibility are not available prior to that year. Previous years are reported under the old Program Alignment Architecture.

The spending pattern is a result of the election cycle and is typical for the agency. Because the 42nd general election was held on October 19, 2015, the peak of expenditures for its conduct occurred in 2015–16. In the years following an election (such as, here, 2016–17) expenditures drop sharply, returning to their usual level as election activities wind down. Also in 2016–17, Elections Canada initiated a process for asset renewal and electoral services modernization, incurring a significant portion of these expenditures in 2017–18.

Starting in 2018–19, the agency will increase its field operations as it prepares to conduct the 2019 general election. These planned expenditures do not include at this time the delivery portion of that election for the reasons stated above. In this regard, proposed legislative changes currently before Parliament and the government's intention to introduce further electoral reform could have material impact on the conduct of the next general election and its cost. An estimate of the cost of the 43rd general election will be included in the agency's 2019–20 Departmental Plan.

Throughout the election cycle, the annual percentage of Internal Services over total expenditures varies significantly. In the years covered above, it varies from 6% to 37%, with an average of 21%.

Planned Human Resources

Human Resources Planning Summary for Core Responsibility and Internal Services (full-time equivalents)
Core Responsibility and Internal Services*	2015–16 Actual	2016–17 Actual	2017–18 Forecast	2018–19 Planned	2019–20 Planned	2020–21 Planned
Electoral Administration and Oversight	N/A	N/A	N/A	475	419	402
Electoral Operations	444	262	298	N/A	N/A	N/A
Regulation of Electoral Activities	81	87	83	N/A	N/A	N/A
Electoral Engagement	68	71	75	N/A	N/A	N/A
Subtotal	593	420	456	475	419	402
Internal Services	131	143	184	208	202	204
Total	724	563	640	683	621	606

*Due to changes in Elections Canada's reporting framework starting in fiscal year 2018–19, annual FTEs by Core Responsibility are not available prior to that year. Previous years are reported under the old Program Alignment Architecture.

The fluctuation in FTEs is a result of the election cycle, largely explained by the same reasons stated in the Budgetary Planning Summary, above.

Estimates by Vote

For information on Elections Canada's organizational appropriations, consult the 2018–19 Main Estimates.^{footnote ii}

Future-Oriented Condensed Statement of Operations

The Future-Oriented Condensed Statement of Operations provides a general overview of Elections Canada's operations. The forecast of financial information on expenses and revenues is prepared on an accrual accounting basis to strengthen accountability and to improve transparency and financial management.

Because the Future-Oriented Condensed Statement of Operations is prepared on an accrual accounting basis and the forecast and planned spending amounts presented in other sections of the Departmental Plan are prepared on an expenditure basis, amounts may differ.

A more detailed Future-Oriented Statement of Operations and associated notes, including a reconciliation of the net cost of operations to the requested authorities, can be found on Elections Canada's website.^{footnote iii}

Future-Oriented Condensed Statement of Operations for the Year Ended March 31, 2019 (dollars)
Financial Information	2017–18 Forecast Results	2018–19 Planned Results	Difference (2018–19 Planned Results Minus 2017–18 Forecast Results)
Total expenses	140,500,777	139,587,275	913,502
Total revenues	-	-	-
Net cost of operations before government funding and transfers	140,500,777	139,587,275	913,502

According to Elections Canada's estimations, the 2018–19 planned results will be similar to the 2017–18 forecasted results.

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