2016–17 Departmental Results Report
Analysis of Trends in Spending and Human Resources
Actual Expenditures
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. For these reasons, Elections Canada does not normally forecast election readiness and delivery activities.
Agency Spending Trend
Totals may not add up due to rounding.
Text version of "Agency Spending Trend"
Programs and Internal Services | 2016–17 Main Estimates |
2016–17 Planned Spending |
2017–18 Planned Spending |
2018–19 Planned Spending |
2016–17 Total Authorities Available for Use |
2016–17 Actual Spending (authorities used) |
2015–16 Actual Spending (authorities used) |
2014–15 Actual Spending (authorities used) |
---|---|---|---|---|---|---|---|---|
Electoral Operations | 45,743,386 | 45,743,386 | 53,556,884 | 39,431,253 | 48,145,526 | 47,152,229 | 331,586,802 | 90,292,796 |
Regulation of Electoral Activities | 11,656,805 | 11,656,805 | 11,219,651 | 9,248,769 | 13,113,810 | 12,698,073 | 116,777,324 | 18,101,587 |
Electoral Engagement | 9,059,837 | 9,059,837 | 9,279,980 | 8,941,792 | 9,103,120 | 8,835,883 | 8,244,303 | 8,261,985 |
Subtotal | 66,460,028 | 66,460,028 | 74,056,515 | 57,621,814 | 70,362,456 | 68,686,185 | 456,608,429 | 116,656,368 |
Internal Services | 32,075,233 | 32,075,233 | 38,151,475 | 35,448,730 | 34,495,323 | 33,745,539 | 29,797,925 | 34,110,007 |
Total | 98,535,261 | 98,535,261 | 112,207,990 | 93,070,544 | 104,857,779 | 102,431,724 | 486,406,354 | 150,766,375 |
The agency's spending pattern is a result of the election cycle and is typical for the agency. In the years following an election (e.g. 2016–17), expenditures drop sharply, returning to their usual level as election activities wind down. The peak of expenditures for the conduct of the 42nd general election was in 2015–16. There were higher expenditures in 2014–15 than in other non-election years because of activities required to achieve operational readiness. In 2016–17, Elections Canada initiated a process for asset renewal and electoral services modernization; the bulk of the expenditures will be incurred in 2017–18, and expenditures will then diminish until 2019–20. These variations affect only the statutory portion of the funding.
Due to the election cycle, the annual percentage of Internal Services over total expenditures varies significantly. Over the last four years, it fluctuated between 6% and 33%, with an average of 16%.
Actual Human Resources
Programs and Internal Services | 2014–15 Actual |
2015–16 Actual |
2016–17 Planned |
2016–17 Actual |
2017–18 Planned |
2018–19 Planned |
---|---|---|---|---|---|---|
Electoral Operations | 309 | 444 | 216 | 262 | 257 | 229 |
Regulation of Electoral Activities | 70 | 81 | 82 | 87 | 75 | 71 |
Electoral Engagement | 57 | 68 | 67 | 71 | 67 | 67 |
Subtotal | 436 | 593 | 365 | 420 | 399 | 367 |
Internal Services | 120 | 131 | 122 | 143 | 152 | 148 |
Total | 556 | 724 | 487 | 563 | 551 | 515 |
The fluctuation in full-time equivalents is a result of the election cycle, largely explained by the same reasons stated in the Budgetary Performance Summary.
Expenditures by Vote
For information on Elections Canada's organizational voted and statutory expenditures, consult the Public Accounts of Canada.Footnote xxv
Alignment of Spending with the Whole-of-Government Framework
Program | Spending Area | Government of Canada Activity | 2016–17 Actual Spending |
---|---|---|---|
Electoral Operations | Government affairs | A transparent, accountable and responsive federal government | 47,152,229 |
Regulation of Electoral Activities | Government affairs | A transparent, accountable and responsive federal government | 12,698,073 |
Electoral Engagement | Government affairs | A transparent, accountable and responsive federal government | 8,835,883 |
Spending Area | Total Planned Spending | Total Actual Spending |
---|---|---|
Economic affairs | – | – |
Social affairs | – | – |
International affairs | – | – |
Government affairs | 66,460,028 | 68,686,185 |
Financial Statements and Financial Statements Highlights
Financial Statements
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.
The audited financial statements for the Office of the Chief Electoral Officer for the year that ended on March 31, 2017, are available on Elections Canada's website.Footnote xxvii They include the Statement of Management Responsibility Including Internal Control over Financial Reporting as well as the annex for fiscal year 2016–17.
Financial Statements Highlights
Financial Information | 2016–17 Planned Results |
2016–17 Actual |
2015–16 Actual |
Difference (2016–17 actual minus 2016–17 planned) | Difference (2016–17 actual minus 2015–16 actual) |
---|---|---|---|---|---|
Total expenses | 112,906,000 | 115,875,000 | 503,703,000 | 2,969,000 | (387,828,000) |
Total revenues | – | – | – | – | – |
Net cost of operations before government funding and transfers | 112,906,000 | 115,875,000 | 503,703,000 | 2,969,000 | (387,828,000) |
The decrease of $387.8 million in total expenses in 2016–17 over 2015–16 mainly results from the 42nd general election held in October 2015, for which a significant proportion of expenses were incurred in 2015–16. Conversely, the additional expenditures of $3 million over the 2016–17 planned expenditures mainly result from the October 2016 and April 2017 by-elections. Since the frequency and timing of by-elections are unknown, they are not included in the agency's planned results.
Financial Information | 2016–17 | 2015–16 | Difference (2016–17 minus 2015–16) |
---|---|---|---|
Total net liabilities | 20,833,000 | 76,750,000 | (55,917,000) |
Total net financial assets | 20,832,000 | 82,562,000 | (61,730,000) |
Agency net debt | (1,000) | 5,812,000 | (5,813,000) |
Total non-financial assets | 26,357,000 | 26,221,000 | 136,000 |
Agency net financial position | 26,356,000 | 32,033,000 | (5,677,000) |
Total net liabilities for 2016–17 are at $20.8 million, a decrease of $55.9 million (73%) from 2015–16. This reduction is largely explained by the liabilities established in 2015–16 for reimbursements to political parties and candidates for the 2015 general election. The statutory deadline for submission of election returns by political entities was after the 2015–16 year-end.
The year-over-year decrease in total net financial assets of $61.7 million is primarily the result of a decrease in accounts receivable and advances and in the amounts due from the Consolidated Revenue Fund,Footnote xxviii reflecting changes in accounts payable and accrued liabilities. These changes are mostly due to the reimbursements to political parties and candidates for the 2015 general election.