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Supplementary Information (Tables)
Table 1: Details of Transfer Payment Programs
1. Strategic Outcome: An Accessible Electoral Framework That Canadians Trust and Use
2. Program Activity: Regulation of Electoral Activities
3. Name of Transfer Payment Program: Reimbursements to eligible candidates and political parties, subsidies to auditors of candidates and registered associations, and allowances to eligible political parties (political financing provisions of the Canada Elections Act, statutory payments).
4. Start Date: Ongoing
5. End Date: Ongoing
6. Description: Elections Canada’s role is to administer the Canada Elections Act, which has three main objectives: fairness, transparency and participation.
To promote fairness and participation, the Act provides for partial reimbursement of paid election expenses and personal expenses of candidates (for by-elections and general elections), partial reimbursement of paid election expenses of registered parties (for general elections only) as well as a subsidy for candidate and registered association audit fees. To be eligible for partial reimbursement of election expenses, candidates must be elected or obtain at least 10 percent of the valid votes cast in their electoral district. Registered parties must obtain at least 2 percent of the valid votes cast nationally or 5 percent of the valid votes cast in electoral districts where the party has endorsed candidates.
Registered parties that meet the reimbursement criteria also receive quarterly allowances based on the number of votes they obtained in the previous general election.
A subsidy not exceeding $1,500 is sent directly to the external auditors of candidates and to auditors of qualified registered associations. To qualify for an audit subsidy, an association must have accepted contributions or incurred expenses totaling $5,000 or more during the year.
Calculation of Reimbursement | Minimum Reimbursement | Maximum Reimbursement | ||
---|---|---|---|---|
Election Expenses | Candidates | 60% of the sum of paid election expenses and paid personal expenses | n/a | 60% of established spending limit |
Registered parties | 50% of paid election expenses | n/a | 50% of established spending limit | |
Auditor's Subsidy | Candidates | 3% of candidate's election expenses | $250 | $1,500 |
Registered associations | Amount of the invoice | n/a | $1,500 | |
Quarterly Allowance | Registered parties | For Fiscal Year 2011–2012: $0.4375 multiplied by the number of valid votes cast in the last general election and the inflation adjustment factor determined for Fiscal Year 2011–2012 For Fiscal Year 2012–2013: $0.3825 multiplied by the number of valid votes cast in the last general election For Fiscal Year 2013–2014: $0.255 multiplied by the number of valid votes cast in the last general election For Fiscal Year 2014–2015: $0.1275 multiplied by the number of valid votes cast in the last general election For Fiscal Year 2015–2016: No allowance |
n/a | n/a |
7. Expected Results: Political entities have access to statutory payments in accordance with the law.
($ thousands) | 8. Forecast Spending 2011-12 |
9. Planned Spending 2012-13 |
10. Planned Spending 2013-14 |
11. Planned Spending 2014-15 |
---|---|---|---|---|
12. Total Grants | 0 | 0 | 0 | 0 |
12. Total Contributions | 0 | 0 | 0 | 0 |
12. Total Other Types of Transfer Payments | $91,174 | $23,328 | $15,905 | $8,482 |
13. Total Transfer Payments | $91,174 | $23,328 | $15,905 | $8,482 |
Elections Canada is currently in the last year of its three-year audit plan. In 2012–2013, the agency will continue its progress in implementing previous audit recommendations and the internal audits currently under way; it will also evaluate its internal audit function in the context of fiscal restraint. This will drive a new approach in the development of a 2013–2016 Risk-Based Audit Plan that will fully align with the agency's corporate risk profile.
Internal Audit Name | Internal Audit Type | Status | Expected Completion Date |
---|---|---|---|
Security Management | Assurance Audit | In Progress | 2012–2013 |
Performance Management | Assurance Audit | Planned | 2012–2013 |
Financial Policies and Controls | Continuous Audits | Planned | 2012–2013 |
Quality Assurance of Political Financing Audits | Continuous Audits | Planned | 2012–2013 |