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Statement of Management Responsibility for Financial Statements
Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2008, and all information contained in these statements rests with the management of the Treasury Board of Canada Secretariat (the Secretariat). These financial statements have been prepared by management in accordance with Treasury Board accounting policies, which are consistent with Canadian generally accepted accounting principles for the public sector.
Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management's best estimates and judgment and gives due consideration to materiality. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the Secretariat's financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada and included in the Secretariat's Departmental Performance Report is consistent with these financial statements.
Management maintains a system of financial management and internal control designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded, and that transactions are in accordance with the Financial Administration Act, are executed in accordance with prescribed regulations, within parliamentary authorities, and are properly recorded to maintain accountability of government funds. Management also seeks to ensure the objectivity and integrity of data in its financial statements through careful selection, training, and development of qualified staff, through organizational arrangements that provide appropriate divisions of responsibility, and through communications programs aimed at ensuring that regulations, policies, standards, and managerial authorities are understood throughout the Secretariat.
The system of internal control is augmented by Internal Audit, which conducts periodic audits and reviews of different areas of the Secretariat's operations. In addition, the Chief Audit Executive has free access to the Audit Committee, which oversees management's responsibilities for maintaining adequate control systems and the quality of financial reporting, and which recommends the financial statements to the Secretary of the Treasury Board.
The financial statements of the Secretariat have not been audited.
Wayne G. Wouters
Secretary of the Treasury Board
Ottawa, Canada
July 22, 2008
Kelly Gillis, CA
Senior Financial Officer
Ottawa, Canada
July 22, 2008
2008 | 2007 | |
---|---|---|
EXPENSES (Note 4) | ||
Expenditure Management and Financial Oversight | 1,717,904 | 1,562,186 |
Management Policy Development and Oversight | 149,498 | 147,699 |
Revitalization of Toronto Waterfront | ― | 35,048 |
TOTAL EXPENSES | 1,867,402 | 1,744,933 |
REVENUES (Note 5) | ||
Expenditure Management and Financial Oversight | 11,493 | 11,347 |
Management Policy Development and Oversight | 3,511 | 3,321 |
TOTAL REVENUES | 15,004 | 14,668 |
NET COST OF OPERATIONS | 1,852,398 | 1,730,265 |
The accompanying notes form an integral part of these financial statements.
2008 | 2007 | |
---|---|---|
ASSETS | ||
Financial assets | ||
Accounts receivable and advances (Note 6) | 103,184 | 184,124 |
Non-financial assets | ||
Prepaid expenses | 36 | - |
Tangible capital assets (Note 7) | 11,800 | 4,020 |
TOTAL ASSETS | 115,020 | 188,144 |
LIABILITIES | ||
Accounts payable and accrued liabilities (Note 8) | 441,505 | 598,190 |
Vacation pay and compensatory leave | 6,077 | 5,204 |
Employee severance benefits (Note 9) | 23,703 | 20,531 |
TOTAL LIABILITIES | 471,285 | 623,925 |
EQUITY OF CANADA | (356,265) | (435,781) |
TOTAL LIABILITIES AND EQUITY | 115,020 | 188,144 |
Contingent liabilities (Note 10)
Contractual obligations (Note 11)
The accompanying notes form an integral part of these financial statements.
2008 | 2007 | |
---|---|---|
Equity of Canada, beginning of year | (435,781) | (211,410) |
Net cost of operations | (1,852,398) | (1,730,265) |
Current year appropriations used (Note 3) | 1,856,598 | 1,744,413 |
Revenue not available for spending | (12,325) | (26,163) |
Change in net position in the Consolidated Revenue Fund (Note 3) | 72,723 | (224,906) |
Services provided without charge from other government departments (Note 12) | 14,918 | 12,550 |
Equity of Canada, end of year | (356,265) | (435,781) |
The accompanying notes form an integral part of these financial statements.
2008 | 2007 | |
---|---|---|
Operating activities | ||
Net cost of operations | 1,852,398 | 1,730,265 |
Non-cash items: | ||
Amortization of tangible capital assets | (160) | (344) |
Gain on disposal of tangible capital asset | 8 | 10 |
Services provided without charge from other government departments | (14,918) | (12,550) |
Variations in Statement of Financial Position: | ||
(Decrease) in accounts receivable and advances | (80,940) | (10,612) |
Increase in prepaid expenses | 36 | ― |
Decrease (increase) in accounts payable and accrued liabilities | 156,685 | (212,957) |
(Increase) in vacation pay and compensatory leave | (873) | (887) |
(Increase) in employee severance benefits | (3,172) | (3,286) |
Cash used by operating activities | 1,909,064 | 1,489,639 |
Capital investment activities | ||
Acquisition of tangible capital assets | 11,724 | 3,893 |
Transfer-in of tangible capital assets | ― | 26 |
Proceeds from disposition of tangible capital assets | (3,792) | (214) |
Cash used by capital investment activities | 7,932 | 3,705 |
Financing activities | ||
Net cash provided by the Government of Canada | (1,916,996) | (1,493,344) |
The accompanying notes form an integral part of these financial statements.
Treasury Board of Canada Secretariat
Notes to the Financial Statements (Unaudited)
For the year ended March 31
1. Authority and Objectives
Under the broad authority of sections 5 to 13 of the Financial Administration Act, the Secretariat supports the Treasury Board as a committee of ministers in its role as the general manager and employer of the core public administration. It is headed by a secretary, who reports to the president of the Treasury Board.
The mission of the Secretariat is to ensure that the rigorous stewardship of public resources achieves results for Canadians.
The core business of the Secretariat is currently organized into the following key areas of program activity:
a) Expenditure Management and Financial Oversight
This program activity provides advice on financial, expenditure, and project authorities, and resource allocation.
b) Management Policy Development and Oversight
This program activity establishes and monitors clear standards and expectations for federal public sector management.
c) Revitalization of Toronto Waterfront
The Toronto Waterfront Revitalization Initiative (TWRI) is both an infrastructure and urban renewal investment. The purpose of the TWRI is to revitalize the Toronto waterfront through investments in both traditional city-building infrastructure, such as local transportation and sewers, and more contemporary urban development, including parks, green spaces, tourism-related facilities, and the redevelopment of underutilized post-industrial areas.
This initiative was transferred to Environment Canada for the 2007-08 fiscal year.
2. Summary of Significant Accounting Policies
The financial statements have been prepared in accordance with Treasury Board accounting policies, which are consistent with Canadian generally accepted accounting principles for the public sector.
Significant accounting policies are as follows:
a) Parliamentary appropriations
The Secretariat is financed by the Government of Canada through parliamentary appropriations. Appropriations provided to the Secretariat do not parallel financial reporting according to generally accepted accounting principles because appropriations are primarily based on cash flow requirements. Consequently, items recognized in the Statement of Operations and the Statement of Financial Position are not necessarily the same as those provided through appropriations from Parliament. Note 3 to these financial statements provides a high-level reconciliation between the bases of reporting.
b) Net cash provided by the Government of Canada
The Secretariat operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Secretariat is deposited to the CRF and all cash disbursements made by the Secretariat are paid from the CRF. The net cash provided by the Government of Canada is the difference between all cash receipts and all cash disbursements, including transactions between departments and agencies of the federal government.
c) Change in net position in the Consolidated Revenue Fund
The change in net position in the CRF is the difference between net cash provided by the government and appropriations used in a year, excluding the amount of non-respendable revenue recorded by the Secretariat. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.
d) Revenues
Revenues are accounted for in the period in which the underlying transaction or event that gave rise to the revenues took place.
e) Expenses
Expenses are recorded on the accrual basis:
f) Government-wide employee benefits
Eligible public service employees participate in the Public Service Pension Plan sponsored by the Government of Canada. Contributions to the Plan for all departments and agencies, including additional contributions in respect of any actuarial deficiencies, are funded by the Secretariat as centrally managed funds, and they are expensed in the year incurred. The Secretariat recovers a portion of the pension contributions from other departments and agencies.
The Government of Canada also sponsors a variety of other benefit plans that the Secretariat is responsible for administering and/or funding through its centrally managed funds. These benefits are recognized to expenses when they become due. A portion of these benefits is also recovered from other departments and agencies.
For the pension benefits and other future employee benefits covered by these plans, actuarially determined liabilities and related disclosure are presented in the financial statements of the Government of Canada, the ultimate sponsor of these benefits. As administrator of the centrally managed funds, the Secretariat expenses these benefits or contributions as they become due and records no accruals for future benefits. This accounting treatment corresponds to the funding provided to the department through parliamentary appropriations.
g) Departmental employee future benefits
Pension benefits:Eligible employees of the Secretariat participate in the Public Service Pension Plan. The Secretariat's share of contributions pertaining to the current service cost of its employees is allocated to the expenses of the program activities of Expenditure Management and Financial Oversight and Management Policy Development and Oversight in the year incurred.
Severance benefits: Employees are entitled to severance benefits, as provided for under labour contracts or conditions of employment. These benefits are accrued as employees render the services necessary to earn them. The obligation relating to the benefits earned by employees of the Secretariat is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government of Canada as a whole.
h) Accounts receivable and advances
Accounts receivable and advances are stated at the amount expected to be ultimately realized. No allowance for doubtful accounts has been recorded and no deletions have been made.
i) Contingent liabilities
Contingent liabilities are potential liabilities that may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded. If the likelihood is not determinable or an amount cannot be reasonably estimated, the contingency is disclosed in the notes to the financial statements.
j) Tangible capital assets
All tangible capital assets and leasehold improvements having an initial cost of $10,000 or more are recorded at their acquisition cost. The Secretariat does not capitalize intangibles, works of art, and historical treasures that have cultural, aesthetic, or historical value.
Amortization of tangible capital assets is done on a straight-line basis over the estimated useful life of the asset as follows:
Asset class | Amortization period |
---|---|
Machinery and equipment | 3 to 5 years |
Motor vehicles | 3 years |
Leasehold improvements | Term of lease |
Assets under construction | Once in service, in accordance with asset class |
k) Measurement uncertainty
The preparation of these financial statements in accordance with Treasury Board accounting policies, which are consistent with Canadian generally accepted accounting principles for the public sector, requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues, and expenses reported in the financial statements. At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable.
The most significant items where estimates are used are contingent liabilities, the liability for employee severance benefits, and the useful life of tangible capital assets. Actual results could differ significantly from those estimated. Management's estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year they become known.
3. Parliamentary Appropriations
The Secretariat receives most of its funding through annual parliamentary appropriations. Items recognized in the Statement of Operations and the Statement of Financial Position in one year may be funded through parliamentary appropriations in a prior, current, or future year. Accordingly, the Secretariat has different net results of operations for the year on a government funding basis than on an accrual basis. The differences are reconciled in the following tables:
2008 | 2007 | |
---|---|---|
Net cost of operations | 1,852,398 | 1,730,265 |
Adjustments for items affecting net cost of operations but not affecting appropriations: Add (Less): |
||
Services provided without charge from other government departments | (14,918) | (12,550) |
Revenue not available for spending | 12,325 | 26,163 |
(Increase) in vacation pay and compensatory leave | (873) | (887) |
(Increase) in employee severance benefits | (3,172) | (3,286) |
Amortization of tangible capital assets | (160) | (344) |
Other | 2,091 | 1,068 |
Total | (4,707) | 10,164 |
Adjustments for items not affecting net cost of operations but affecting appropriations: Add: |
||
Acquisitions of tangible capital assets | 7,942 | 3,893 |
Advances | 965 | 91 |
Total | 8,907 | 3,984 |
Current-year appropriations used | 1,856,598 | 1,744,413 |
2008 | 2007 | |
---|---|---|
Voted authorities: | ||
Vote 1―Program expenditures | 191,012 | 77,739 |
Vote 2―Contributions | 422 | 114,993 |
Vote 5―Government contingencies | 750,000 | 594,031 |
Vote 10―Government-wide initiatives | 2,044 | 3,503 |
Vote 20―Public service insurance | 1,827,798 | 1,666,846 |
Vote 22a―Operating budget carry forward | 218,264 | ― |
Vote 23a―Paylist requirements | 25,358 | ― |
Total | 3,014,898 | 2,557,112 |
Statutory authorities: | ||
President of the Treasury Board―salary and motor car allowance | 75 | 73 |
Contributions to employee benefit plans | 17,632 | 14,689 |
Payments under the Public Service Pension Adjustment Act | 4 | 15 |
Payments for the pay equity settlement pursuant to section 30 of the Crown Liability and Proceedings Act | 197 | 1,584 |
Unallocated employer contributions made under the Public Service Superannuation Act and other retirement acts, and the Employment Insurance Act | 9,098 | 10,557 |
Spending of proceeds from the disposal of surplus Crown assets | 20 | 17 |
Court awards | 5 | ― |
Total | 27,031 | 26,935 |
Lapsed authorities: | ||
Vote 1―Program expenditures | (14,531) | (20,775) |
Vote 2―Contributions | (100) | (80,293) |
Vote 5―Government contingencies | (750,000) | (594,031) |
Vote 10-Government-wide initiatives | (2,044) | (3,503) |
Vote 20―Public service insurance | (175,014) | (141,015) |
Vote 22a―Operating budget carry forward | (218,264) | ― |
Vote 23a―Paylist requirements | (25,358) | ― |
Spending of proceeds from the disposal of surplus Crown assets | (20) | (17) |
Total | (1,185,331) | (839,634) |
Current-year appropriations used | 1,856,598 | 1,744,413 |
2008 | 2007 | |
---|---|---|
Net cash provided by the Government of Canada | 1,916,996 | 1,493,344 |
Revenue not available for spending | 12,325 | 26,163 |
Change in net position in the Consolidated Revenue Fund: | ||
Decrease in accounts receivable and advances | 80,940 | 10,612 |
(Increase) in prepaid expenses | (36) | ― |
(Decrease) Increase in accounts payable and accrued liabilities | (156,685) | 212,957 |
Increase in vacation pay and compensatory leave | 873 | 887 |
Other | 2,185 | 450 |
Total | (72,723) | 224,906 |
Current-year appropriations used | 1,856,598 | 1,744,413 |
4. Expenses
2008 | 2007 | |
---|---|---|
Transfer payments | 322 | 34,700 |
Operating expenses: | ||
Centrally managed funds (Note 4b) | 1,660,795 | 1,523,483 |
Departmental salary and employee benefits | 138,056 | 119,339 |
Professional and special services | 41,057 | 43,258 |
Accommodation | 11,455 | 9,211 |
Transportation and telecommunications | 5,011 | 5,002 |
Machinery and equipment, including parts and consumable tools | 3,479 | 3,470 |
Repairs and maintenance | 3,308 | 1,639 |
Utilities, materiel, and supplies | 1,138 | 1,478 |
Information | 843 | 1,481 |
Rentals | 758 | 895 |
Amortization | 160 | 344 |
Other | 1,020 | 633 |
Total operating expenses | 1,867,080 | 1,710,233 |
Total Expenses | 1,867,402 | 1,744,933 |
b) Centrally managed funds
The Government of Canada sponsors defined benefit pension plans covering most of its employees. The Secretariat funds the employer's contributions to the Public Service Pension Plan and Retirement Compensation Arrangement, including additional contributions in respect of actuarial deficiencies.
The Secretariat also funds payments to or in respect of:
Generally, Public Service Pension Plan contributions, Public Service Death Benefit Account contributions, Canada/Quebec Pension Plan contributions, and Employment Insurance premiums are recovered from all departments, agencies, and revolving funds pro-rata, based on salaries and wages incurred. Contributions to health care plans are recovered from certain departments and agencies, and all revolving funds based on 7.0 per cent (7.5 per cent in 2007) of salaries and wages incurred.
2008 | 2007 | |
---|---|---|
Expenses | ||
Public Service Pension Plan and Retirement Compensation Arrangement contributions | 2,221,119 | 2,121,017 |
Public Service Pension Plan and Retirement Compensation Arrangement contributions in respect of actuarial deficits | 9,500 | 9,500 |
Public Service Death Benefit Account contributions | 9,924 | 9,668 |
Canada/Quebec Pension Plan contributions | 542,989 | 514,423 |
Employment Insurance premiums | 236,422 | 237,552 |
Employment Insurance premium reduction | 1,291 | 1,214 |
Quebec Parental Insurance Plan premiums | 23,575 | 22,194 |
Public Service Health Care Plan premiums | 720,545 | 549,845 |
Public Service Dental Care Plan claims | 229,227 | 207,833 |
Pensioners' Dental Services Plan claims | 101,544 | 94,562 |
Provincial health insurance plan premiums | 36,916 | 36,511 |
Provincial payroll taxes | 434,840 | 419,201 |
Group disability and life insurance premiums | 338,139 | 313,791 |
Pension and other government employee benefits in respect of locally engaged staff employed in Canadian missions abroad | 42,373 | 43,904 |
Pension and similar payments to former government employees | 362 | 338 |
Miscellaneous special payments, e.g. court awards | 197 | 1,584 |
Operating expenses | 3,499 | 1,428 |
Total Expenses | 4,952,462 | 4,584,565 |
Recoveries | ||
Employer's contributions to government employee benefit plans recovered from government departments and agencies | 3,010,850 | 2,881,603 |
Employer's contributions to government employee insurance plans recovered from government departments and agencies | 121,060 | 138,051 |
Employees' contributions to Public Service Health Care Plan recovered from government departments and other organizations | 114,582 | ― |
Pensioners' contributions to the Pensioners' Dental Services Plan | 45,175 | 41,428 |
Total Recoveries | 3,291,667 | 3,061,082 |
Net Expenses | 1,660,795 | 1,523,483 |
5. Revenues
2008 | 2007 | |
---|---|---|
Parking fees | 11,466 | 11,325 |
Recovery of pension administration costs | 3,277 | 3,313 |
Other | 261 | 30 |
Total Revenues | 15,004 | 14,668 |
6. Accounts Receivable and Advances
2008 | 2007 | |
---|---|---|
Receivables from other government departments and agencies | 101,390 | 183,827 |
Advances to external parties | 983 | 96 |
Deposits in transit to the Receiver General | 559 | ― |
Receivables from external parties | 195 | 162 |
Advances to employees | 57 | 39 |
Total Accounts Receivable and Advances | 103,184 | 184,124 |
7. Tangible Capital Assets
Capital asset class | Cost | Accumulated amortization | Net book value | |||||||
---|---|---|---|---|---|---|---|---|---|---|
Opening balance | Acqui- sitions |
Disposals and writeoffs | Closing balance | Opening balance | Amorti- zation |
Disposals and writeoffs | Closing balance | 2008 | 2007 | |
Machinery and equipment | 942 | 11,631 | (55) | 12,518 | 724 | 93 | ― | 817 | 11,701 | 218 |
Motor vehicles | 89 | 38 | (24) | 103 | 51 | 30 | (22) | 59 | 44 | 38 |
Leasehold improvements | 1,952 | ― | ― | 1,952 | 1,915 | 37 | ― | 1,952 | ― | 37 |
Assets under construction | 3,727 | 55 | (3,727) | 55 | ― | ― | ― | ― | 55 | 3,727 |
Total | 6,710 | 11,724 | (3,806) | 14,628 | 2,690 | 160 | (22) | 2,828 | 11,800 | 4,020 |
Acquisitions, Machinery and equipment and Disposals and write-offs, Assets under construction include an amount of $3,727 thousand that was transferred from Assets under construction upon completion of the asset. A transfer from Machinery and equipment to Assets under construction was also made for $55 thousand.
Amortization expense for the year ended March 31, 2008, is $160 thousand ($344 thousand in 2007).
8. Accounts Payable and Accrued Liabilities
2008 | 2007 | |
---|---|---|
Accounts payable to other government departments and agencies | 272,000 | 466,607 |
Accounts payable to external parties | 169,505 | 131,583 |
Total accounts payable and accrued liabilities | 441,505 | 598,190 |
9. Employee Benefits
a) Pension benefits
Eligible public service employees participate in the Public Service Pension Plan, which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 per cent per year of pensionable service times the average of the best five consecutive years of earnings. The benefits are integrated with the Canada/Quebec Pension Plan benefits and they are indexed to inflation.
The Secretariat funds the employer contributions to the Public Service Pension Plan, including additional contributions in respect of actuarial deficiencies, on behalf of all government departments and agencies, and recovers a portion of those costs.
During the year, the Secretariat contributed $12,854 thousand ($10,826 thousand in 2007) in respect of its own employees, which represents approximately 2.1 times (2.2 times in 2007) the contributions made by its employees.
b) Severance benefits
2008 | 2007 | |
---|---|---|
Accrued benefit obligation, beginning of year | 20,531 | 17,245 |
Expense for the year | 4,943 | 5,117 |
Benefits paid during the year | (1,771) | (1,831) |
Accrued benefit obligation, end of year | 23,703 | 20,531 |
10. Contingent Liabilities
Claims and litigations
Claims have been made against the Secretariat in the normal course of operations. Legal proceedings for claims totalling approximately $64 billion ($64 billion in 2007) were still pending at March 31, 2008. Some of these potential liabilities may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded on the department's financial statements. No accrual for these contingent liabilities has been made in the financial statements.
The most significant of these legal actions is described as follows:
In September 1999, the Public Sector Pension Investment Board Act (Bill C-78) was passed by Parliament, providing for improvements in the financial management of federal public service pension plans, including the Public Service (PSSA), RCMP (RCMPSA), and Canadian Forces (CFSA) superannuation plans. The new Act authorized the president of the Treasury Board to debit the accounts in order to reduce the amount of certain excess balances in the superannuation accounts. In late 1999, the major public service unions and pensioner associations launched three lawsuits against the Crown challenging the validity of the legislation. On November 20, 2007, the plaintiffs' actions were dismissed. In February 2008, all three plaintiffs appealed the decisions. No appeal dates have been scheduled to date.
11. Contractual Obligations
2009 | 2010 | 2011 | 2012 | 2013 and thereafter |
Total | |
---|---|---|---|---|---|---|
Public Service Health/Dental Plans | 34,653 | 37,622 | 40,881 | 113,156 | ||
Management consulting | 11,224 | 1,157 | 381 | 12,762 | ||
Other professional services | 7,495 | 1,469 | 100 | 9,064 | ||
Translation services | 1,524 | 40 | 1,564 | |||
Total | 54,896 | 40,288 | 41,362 | 136,546 |
12. Related-Party Transactions
Services provided without charge
The Secretariat is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Secretariat enters into transactions with these entities in the normal course of business and on normal trade terms.
2008 | 2007 | |
---|---|---|
Accommodation | 11,455 | 9,212 |
Legal services | 3,463 | 3,338 |
Total | 14,918 | 12,550 |
The government has structured some of its administrative activities for efficiency and cost-effectiveness purposes so that one department performs these on behalf of all departments without charge. The costs of these services, which include payroll and cheque issuance services provided by Public Works and Government Services Canada, are not included as an expense in the Statement of Operations.
13. Comparative Information
Comparative figures have been reclassified to conform to the current year's presentation.
Financial Resources | 2007-08 | ||
---|---|---|---|
Planned Spending | Total Authorities | Actual Spending | |
Portion for Management Policy Development and Oversight | 90,400 | 106,720 | 94,322 |
Allocation for Corporate Strategy and Services | 34,512 | 37,788 | 40,874 |
Total Management Policy Development and Oversight | 124,912 | 144,508 | 135,196 |
Financial Resources | 2007-08 | ||
---|---|---|---|
Planned Spending | Total Authorities | Actual Spending | |
Portion for Expenditure Management and Financial Oversight―Secretariat Operations | 46,279 | 44,310 | 41,523 |
Allocation for Corporate Strategy and Services | 18,934 | 20,347 | 17,878 |
Total Expenditure Management and Financial Oversight―Secretariat Operations | 65,213 | 64,657 | 59,401 |
Human Resources | 2007-08 | ||
---|---|---|---|
Planned FTEs |
Actual FTEs |
Difference FTEs |
|
Portion for Management Policy Development and Oversight | 628 | 668 | -40 |
Allocation for Corporate Strategy and Services | 269 | 258 | 11 |
Total Management Policy Development and Oversight | 897 | 926 | -29 |
Human Resources | 2007-08 | ||
---|---|---|---|
Planned FTEs |
Actual FTEs |
Difference FTEs |
|
Portion for Expenditure Management and Financial Oversight―Secretariat Operations | 298 | 267 | 31 |
Allocation for Corporate Strategy and Services | 145 | 139 | 6 |
Total Expenditure Management and Financial Oversight―Secretariat Operations | 443 | 406 | 37 |