Departmental Summary: All departments
Summary of Reconstructed Database
Allocations as per TB submissions ($M)
Share of total PSAT allocations (%)
2001
2002
2003
2004
2005
2006
2007
2008
Total
1,134.7
1,242.9
1,369.3
1,439.4
1,601.6
1,890.3
2,114.4
2,054.1
12,846.7
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Total expenditures reported in PSAT reports ($M)
479.4
912.4
970.4
1,255.6
1,173.6
1,437.5
1,704.4
1,926.2
9,859.4
Share of total PSAT reported expenditure (%)
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
655.2
330.5
398.9
183.9
428.0
452.8
410.0
127.9
2,987.3
Variance ($M)
Total explained
655.4
330.4
398.9
183.9
428.0
452.9
409.9
127.9
2,987.3
Returned to General Revenue
36.6
76.9
59.2
34.4
62.3
59.1
80.9
46.2
455.6
Reallocation
13.1
13.5
71.7
13.0
11.7
34.9
40.8
67.0
265.7
Not spent in reporting period (carry forward)
30.5
49.7
46.8
-44.0
22.1
52.8
18.7
51.5
228.1
Not spent in reporting period (reprofile)
0.0
28.3
92.1
29.3
93.2
197.4
110.7
-43.1
507.8
Transfers to other government organizations
0.0
0.0
1.9
5.6
9.6
14.2
30.5
1.5
63.2
550.3
165.4
97.2
129.1
193.4
95.4
27.7
44.4
1,302.9
69.8
Expenditure not included in reporting framework
Reductions
0.0
0.0
6.6
4.4
4.3
3.9
12.3
38.4
Other
24.9
-3.4
23.4
12.2
31.6
-4.8
88.3
-78.0
94.2
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Source of variance, total PSAT reporting period
$ millions
Expenditure not included in reporting
framework
1,302.9
Not spent in reporting period (reprofile)
Returned to General Revenue
455.6
Reallocation
265.7
Not spent in reporting period (carry
forward)
228.1
Other
94.2
Reductions
69.8
Transfers to other government
organizations
63.2
0
300
This was an exercise of reconstruction and reconciliation, not a
financial audit. In doing the reconstruction exercise, the
Secretariat was able to replicate $12.847 billion in allocations
and $9.859 billion in reported expenditures. This leaves an
outstanding difference of $2.987 billion.
The single greatest reason for the variance is expenditures that
were simply not included in the PSAT reporting framework
which was kept by the Treasury Board Secretariat to monitor
implementation. The PSAT reporting framework established by
the Secretariat was not intended to capture all of the PSAT
initiatives – it was an incremental reporting requirement.
507.8
In reconstructing this information, the Secretariat found that
there were also significant amounts that were moved from
outside of the 2001 to 2009 reporting period through re-profiles
and carry forwards, lapses which would have returned to the
fiscal framework and reallocations.
600
900
1200
1500
1,926
1,704
1,438
1,174
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
1,602
0
1,256
500
970
1,000
2,987
479
3,076
3,000
912
6,000
1,243
1,500
1,135
9,000
1,369
2,000
9,859
9,817
1,439
12,000
2,054
2,500
12,847
1,890
12,893
2,114
15,000
While over 35 organizations received PSAT funding, more than
$2 billion of this difference can be explained by nine
departments: National Defence, Citizenship and Immigration,
Infrastructure Canada, Public Safety and Emergency
Preparedness Canada, Canadian Air Transport Security
Authority, Canadian Food Inspection Agency, Canadian Security
Intelligence Service, Royal Canadian Mounted Police and the
Canadian Border Services Agency.
Departmental Summary: Agriculture and Agri-Food Canada
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Allocations as per TB submissions ($M)
0.0
0.0
0.0
0.0
3.0
0.0
0.0
0.0
Total
3.0
Share of total PSAT allocations (%)
0.0
0.0
0.0
0.0
0.2
0.0
0.0
0.0
0.0
Total expenditures reported in PSAT reports ($M)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Share of total PSAT reported expenditure (%)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
3.0
0.0
0.0
0.0
3.0
0.0
0.0
0.0
0.0
3.0
0.0
0.0
0.0
3.0
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
0.0
0.0
0.0
0.0
3.0
0.0
0.0
0.0
3.0
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Variance ($M)
Total explained
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
n/a
n/a
n/a
n/a
100.0
n/a
n/a
n/a
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
4
4.0
3
3.0
3.0
3.0
3.0
3.0
3.0
2
2.0
1
1.0
0.0
0
0.0
0.0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Expenditure not included in reporting framework:
• TBS PSAT report did not include expenditures toward Avian
Influenza and Pandemic Preparedness: Approach Adoption
Biosecurity Protocol.
• As per 2005-06 Public Accounts, AAFC spent $2.9M on a
grant for the above, with the remaining 100K spent in
operating toward program support. (PAC, 2005-2006,
volume II, p 2.11)
Source of variance, total PSAT reporting period
$ millions
Expenditure not included in reporting
framework
3.0
Returned to General Revenue
0.0
Reallocation
0.0
Not spent in reporting period (carry
forward)
0.0
Not spent in reporting period (reprofile)
0.0
Transfers to other government
organizations
0.0
Reductions
0.0
Other
0.0
0.0
1.0
2.0
3.0
4.0
Departmental Summary: Atomic Energy of Canada Limited
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
7.1
8.7
0.0
0.0
0.0
0.0
0.0
0.0
15.8
Share of total PSAT allocations (%)
0.6
0.7
0.0
0.0
0.0
0.0
0.0
0.0
0.1
7.5
8.8
0.0
0.0
0.0
0.0
0.0
0.0
16.3
Total expenditures reported in PSAT reports ($M)
Share of total PSAT reported expenditure (%)
Variance ($M)
Total explained
1.6
1.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
-0.4
-0.1
0.0
0.0
0.0
0.0
0.0
0.0
-0.5
-0.5
-0.4
-0.1
0.0
0.0
0.0
0.0
0.0
0.0
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reallocation
-0.4
-0.1
0.0
0.0
0.0
0.0
0.0
0.0
-0.5
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
100.0
100.0
n/a
n/a
n/a
n/a
n/a
n/a
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
12
8
4
0
-0.5
-4
-0.5
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
7.1
10.0
9.0
8.0
7.0
6.0
5.0
4.0
3.0
2.0
1.0
0.0
16.3
8.7
16.3
15.8
7.5
15.8
16
8.8
20
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
Source of Variance
Reallocation:
• All funds fully expended: AECL reallocated some of its own
permanent funding toward this initiative.
Source of variance, total PSAT reporting period
$ millions
Returned to General Revenue
Not spent in reporting period (carry
forward)
Not spent in reporting period (reprofile)
Transfers to other government
organizations
Expenditure not included in reporting
framework
Reductions
Other
Reallocation
-0.6
-0.5
-0.4
-0.2
0.0
2008
Departmental Summary: Canada Border Services Agency
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
0.0
0.0
149.1
96.1
57.1
300.3
410.6
502.9
1,516.0
Share of total PSAT allocations (%)
0.0
0.0
10.9
6.7
3.6
15.9
19.4
24.5
11.8
Total expenditures reported in PSAT reports ($M)
0.0
0.0
147.9
195.3
160.9
240.5
281.0
369.3
1,395.1
Share of total PSAT reported expenditure (%)
0.0
0.0
15.2
15.6
13.7
16.7
16.5
19.2
14.1
0.0
0.0
1.2
-99.2
-103.9
59.8
129.6
133.5
120.9
120.9
Variance ($M)
Total explained
0.0
0.0
1.2
-99.2
-103.9
59.8
129.6
133.5
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reallocation
0.0
0.0
39.4
9.4
-14.8
1.5
23.5
109.9
168.9
Not spent in reporting period (carry forward)
0.0
0.0
47.9
-27.5
-9.4
58.3
8.1
53.1
130.5
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
24.0
50.9
74.9
Transfers to other government organizations
0.0
0.0
-86.1
-81.1
-79.7
0.0
0.0
0.0
-246.9
Expenditure not included in reporting framework
0.0
0.0
0.0
0.0
0.0
0.0
0.0
-6.5
-6.5
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
0.0
0.0
0.0
0.0
0.0
0.0
73.9
-73.9
0.0
n/a
n/a
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
2,000
600
1,734.4
500
1,395.1
2001
2002
2003
Allocation
2004
281.0
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
57.1
100
160.9
120.9
96.1
0
195.3
200
244.6
400
147.9
149.1
300
800
240.5
300.3
400
1,200
2005
2006
2007
Expenditure
Source of Variance
Source of variance, total PSAT reporting period
$ millions
Reallocation
168.9
Not spent in reporting period (carry
forward)
130.5
Not spent in reporting period (reprofile)
74.9
Returned to General Revenue
0.0
Reductions
0.0
Other
0.0
Expenditure not included in reporting
framework
Transfers to other government
organizations
Not spent in reporting period (reprofile):
• Reprofiles related to two initiatives: Arming Border Guards
($44.9M) and E-Manifest ($30M).
-246.9
-400 -300 -200 -100
Reallocation:
• CBSA identified $168.9M in reallocations to other initiatives within
CBSA. Major reallocations included $18.7M from Free and Secure
Trade to Integrated Primary Inspection Line, Harmonized
Commercial Targeting, Advance Passenger Information / Passenger
Name Record, and Nexus Air Programs: $15.4M from Advance
Commercial Information to other PSAT programs.
Not spent in reporting period (carry forward):
• $130.5M in carry forward across a variety of initiatives, including
Detection Equipment ($19.3M), Arming Border Guards ($33.5M);
and Doubling up ($10.6M). Note that CBSA has a two-year
appropriation, amounts not spent in 2007-08 and 2008-09 would
likely have been carried forward and expended beyond the PSAT
reporting period.
-6.5
0
100
200
300
369.3
1,489.8
410.6
1,516.0
1,600
502.9
Comparison of original database and reconstructed database
$ millions
Transfers to other government organizations:
• Negative net transfers reflect amounts received from CIC.
Note:
• CBSA was established December 12, 2003.
• Items over $5 M verified, explanation provided for items over $1M.
2008
Departmental Summary: Canada Customs and Revenue Agency (transition)
Summary of Reconstructed Database
Allocations as per TB submissions ($M)
Share of total PSAT allocations (%)
Total expenditures reported in PSAT reports ($M)
Share of total PSAT reported expenditure (%)
Variance ($M)
Total explained
2001
2002
2003
2004
2005
2006
2007
2008
Total
62.8
103.3
0.0
0.0
0.0
0.0
0.0
0.0
166.1
5.5
8.3
0.0
0.0
0.0
0.0
0.0
0.0
1.3
28.9
72.7
0.0
0.0
0.0
0.0
0.0
0.0
101.6
6.0
8.0
0.0
0.0
0.0
0.0
0.0
0.0
1.0
33.9
30.6
0.0
0.0
0.0
0.0
0.0
0.0
64.4
33.9
30.6
0.0
0.0
0.0
0.0
0.0
0.0
64.4
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reallocation
0.0
3.5
0.0
0.0
0.0
0.0
0.0
0.0
3.5
Not spent in reporting period (carry forward)
5.6
23.0
0.0
0.0
0.0
0.0
0.0
0.0
28.6
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
3.2
4.0
0.0
0.0
0.0
0.0
0.0
0.0
7.1
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
Proportion of allocation that is explained (%)
25.1
0.2
0.0
0.0
0.0
0.0
0.0
0.0
25.2
100.0
100.0
n/a
n/a
n/a
n/a
n/a
n/a
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
120
160
100
101.6
100
80
80
60
64.4
40
40
0.0
0.0
28.9
60
0
62.8
120
72.7
140
20
103.3
166.1
180
20
0.0
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Source of variance, total PSAT reporting period
Not spent in reporting period (carry forward):
• There was a net carry forward of $28.6M, largely due to
delays in contracting for scanning equipment.
$ millions
Not spent in reporting period
(carry forward)
28.6
Other
Other:
• In 2002-03 CCRA had authorities in Vote 1 for $3,144 M,
expenditures of $3,010 M, and $134M available for use in
subsequent years. It is clear that $25.2M was spent.
25.2
Expenditure not included in
reporting framework
7.1
Reallocation
3.5
Returned to General Revenue
Expenditures not included in reporting framework:
• Original reporting excluded expenditures for EBP and
accommodations.
0.0
Not spent in reporting period
(reprofile)
Transfers to other government
organizations
0.0
0.0
Reductions
0.0
0
10
20
30
40
Note:
• Canada Customs and Revenue Agency was a department
from November, 1999 until December 12, 2003. It was
subsequently split into Canada Border Services Agency and
the Canada Revenue Agency
• CCRA no longer exists as a department. Amounts were
reconstructed from allocation and expenditure information
in the original PSAT database and draft reports submitted by
CCRA in 2002-03.
Departmental Summary: Canada Revenue Agency
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
0.0
0.0
1.9
4.3
3.7
4.3
1.9
1.9
18.0
Share of total PSAT allocations (%)
0.0
0.0
0.1
0.3
0.2
0.2
0.1
0.1
0.1
Total expenditures reported in PSAT reports ($M)
0.0
0.0
1.9
5.5
6.4
3.7
4.0
5.7
27.2
Share of total PSAT reported expenditure (%)
0.0
0.0
0.2
0.4
0.5
0.3
0.2
0.3
0.3
0.0
0.0
0.0
-1.3
-2.8
0.6
-2.1
-3.7
-9.2
Variance ($M)
Total explained
0.0
0.0
0.0
-1.3
-2.8
0.6
-2.1
-3.7
-9.2
Returned to General Revenue
0.0
0.0
0.0
0.1
0.3
0.0
0.0
0.1
0.6
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (carry forward)
0.0
0.0
1.3
1.7
-0.2
0.3
-1.8
-1.0
0.4
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
-2.5
-2.5
Expenditure not included in reporting framework
0.0
0.0
-1.3
-3.1
-2.8
0.2
-0.3
-0.4
-7.7
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
n/a
n/a
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
7
6
1.9
1.9
-20
-9.2
4.0
-9.2
3.7
2
-10
1.9
1.9
3
4.3
4
0
3.7
4.3
5
10
5.7
18.0
5.5
18.0
20
27.2
6.4
27.2
30
1
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Expenditure not included in reporting framework:
• Funds fully expended. Worksheet shows corrections related
to the double counting of amounts carried forward to future
years. With adjustments, the remaining lapse over six years
is approximately $500K, which is a combination of small
lapses and other minor adjustments (i.e. carryforward) over
six years.
Source of variance, total PSAT reporting period
$ millions
Returned to General Revenue
0.6
Not spent in reporting period (carry
forward)
0.4
Reallocation
0.0
Not spent in reporting period (reprofile)
0.0
Reductions
0.0
Other
0.0
Transfers to other government
organizations
Expenditure not included in reporting
framework
-10
Note: CRA was established December 12, 2003 (from the former
CCRA).
-2.5
-7.7
-8
-6
-4
-2
0
2
Departmental Summary: Canadian Air Transport Security Authority
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
0.0
323.4
459.7
449.2
417.9
441.4
476.4
417.6
2,985.5
Share of total PSAT allocations (%)
0.0
26.0
33.6
31.2
26.1
23.4
22.5
20.3
23.2
Total expenditures reported in PSAT reports ($M)
0.0
259.5
351.4
489.3
425.0
428.8
437.0
426.9
2,817.9
Share of total PSAT reported expenditure (%)
0.0
28.4
36.2
39.0
36.2
29.8
25.6
22.2
28.6
0.0
63.9
108.3
-40.1
-7.1
12.6
39.4
-9.3
167.7
Variance ($M)
Total explained
0.0
63.9
108.3
-40.1
-7.1
12.6
39.4
-9.3
167.7
Returned to General Revenue
0.0
39.4
32.3
14.4
13.4
18.1
13.6
1.5
132.6
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
24.5
76.0
-54.5
-20.5
-5.5
25.8
-10.8
35.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
n/a
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
417.6
426.9
437.0
428.8
441.4
417.9
300.0
1,500
259.5
323.4
400.0
2,000
351.4
500.0
2,500
476.4
600.0
2,817.9
425.0
2,817.9
489.3
2,985.5
449.2
2,999.7
3,000
459.7
3,500
200.0
1,000
500
181.8
0
100.0
167.7
0.0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Source of variance, total PSAT reporting period
$ millions
Returned to General Revenue
132.6
Not spent in reporting period (reprofile)
35.0
Reallocation
0.0
Not spent in reporting period (carry
forward)
Transfers to other government
organizations
Expenditure not included in reporting
framework
0.0
Not spent in reporting period (reprofile):
• Net reprofile of $35M in capital funding, mainly due to
airport expansion delays resulting in the postponement of
the hold baggage screening projects and other delays e.g. in
the explosive detection system, and delivery of portable
screening units for the 2010 Olympics.
0.0
0.0
Reductions
0.0
Other
0.0
0
Returned to General Revenue:
• Unused funds of $132.6M over the PSAT reporting period,
largely related to the Canadian Air Carrier Protective
Program, Airport Policing Contribution Program, delays in
receiving regulatory requirements for the introduction of the
Non-Passenger Screening and Restricted Area Identity Card
Programs, and operating savings related to a change in their
Initial National Capital Deployment Plan.
40
80
120
160
Departmental Summary: Canadian Food Inspection Agency
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
12.1
36.2
36.8
36.8
42.5
67.8
108.8
68.8
409.8
1.1
2.9
2.7
2.6
2.7
3.6
5.1
3.3
3.2
Total expenditures reported in PSAT reports ($M)
7.5
26.3
19.7
13.7
28.4
44.6
64.2
49.3
253.7
Share of total PSAT reported expenditure (%)
1.6
2.9
2.0
1.1
2.4
3.1
3.8
2.6
2.6
4.6
9.9
17.1
23.1
14.1
23.2
44.6
19.5
156.1
Allocations as per TB submissions ($M)
Share of total PSAT allocations (%)
Variance ($M)
Total explained
4.6
9.9
17.1
23.1
14.1
23.2
44.6
19.5
156.1
Returned to General Revenue
3.0
5.3
8.3
1.3
0.0
12.9
3.9
2.8
37.5
Reallocation
0.0
0.0
5.4
8.5
5.4
5.4
13.8
10.7
49.2
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
20.0
-20.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
4.3
4.3
4.3
6.3
8.4
27.6
Expenditure not included in reporting framework
1.6
4.6
3.4
9.0
4.4
0.6
0.6
0.6
24.8
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
17.0
17.0
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
409.6
120
409.8
100
400
49.3
2004
44.6
2003
Allocation
28.4
2002
13.7
2001
42.5
19.7
7.5
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
12.1
20
26.3
40
100
36.8
60
156.1
36.8
156.0
36.2
200
64.2
80
253.7
68.8
253.6
67.8
300
0
108.8
500
2005
2006
2007
Expenditure
2008
Source of Variance
Reallocation:
• CFIA identified $49.2M in funds reallocated from PSAT Surveillance and
Detection, Enhanced Border Controls and Avian Influenza to address
increased enforcement and compliance field activities, plant, animal and
food inspection; support policy and protocol negotiations to mitigate risk
associated with in transit shipments; address food safety investigations in
the field and improve federal provincial collaboration on threats to the food
supply.
Source of variance, total PSAT reporting period
$ millions
Reallocation
49.2
Returned to General Revenue
37.5
Transfers to other government
organizations
Expenditure not included in
reporting framework
27.6
Returned to General Revenue:
• Unused funds of $37.5M over the PSAT reporting period.
24.8
Reductions
Transfers to other governments organizations:
• Transfers to organizations (CBSA; WED; CIHR) account for $27.6M of the
variance.
17.0
Not spent in reporting period
(carry forward)
Not spent in reporting period
(reprofile)
0.0
0.0
Other
0.0
0
20
40
60
Expenditure not included in reporting framework:
• CFIA identified an additional $24.8 in expenditures not previously reported
in PSAT annual reports. Of this, $9.0M in expenditures related to EBP and
Accommodation expenses not included in previous PSAT reporting; an error
that resulted in other expenditures being understated by $8.4M; and $3.8M
and $3.6M in expenditures for the Avian Influenza and Smart Border
Initiatives respectively not previously reported to TBS;
Reductions:
• CFIA identified reductions of $17M from its Avian Influenza allocation,
further to its 2007-08 Strategic Review. The reduction was implemented
starting in the 2008-09 fiscal year.
Note: CFIA indicated margin of error of 10%.
Departmental Summary: Canadian Institute for Health Research
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
0.0
0.0
0.0
0.0
0.0
2.5
2.5
5.5
10.5
Share of total PSAT allocations (%)
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.3
0.1
Total expenditures reported in PSAT reports ($M)
0.0
0.0
0.0
0.0
0.0
1.8
2.9
6.6
11.4
Share of total PSAT reported expenditure (%)
0.0
0.0
0.0
0.0
0.0
0.1
0.2
0.3
0.1
0.0
0.0
0.0
0.0
0.0
0.7
-0.4
-1.1
-0.9
Variance ($M)
Total explained
0.0
0.0
0.0
0.0
0.0
0.7
-0.4
-1.1
-0.9
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reallocation
0.0
0.0
0.0
0.0
0.0
0.7
0.5
0.4
1.6
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
-1.0
-1.5
-2.5
Expenditure not included in reporting framework
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
n/a
n/a
n/a
n/a
n/a
100.0
100.0
100.0
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
14
12
10.5
10
11.4
11.4
10.5
10
6.6
8
5.5
8
6
6
-4
2
-0.9
-0.9
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
2001
2002
2003
Allocation
2004
2005
2006
2.5
-2
1.8
0
2.5
4
2
2.9
4
2007
Expenditure
Source of Variance
Transfer to other government organizations:
• Negative net transfers reflect funding received (from PHAC
and CFIA).
Source of variance, total PSAT reporting period
$ millions
Reallocation
1.6
Returned to General Revenue
0.0
Not spent in reporting period (carry
forward)
0.0
Not spent in reporting period (reprofile)
0.0
Expenditure not included in reporting
framework
0.0
Reductions
0.0
Other
0.0
Transfers to other government
organizations
-4.0
-2.5
-3.0
-2.0
-1.0
0.0
1.0
2.0
3.0
2008
Departmental Summary: Canadian Nuclear Safety Commission
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
6.1
7.1
7.0
7.2
7.4
6.4
6.4
6.4
54.2
Share of total PSAT allocations (%)
0.5
0.6
0.5
0.5
0.5
0.3
0.3
0.3
0.4
Total expenditures reported in PSAT reports ($M)
0.9
2.3
2.0
2.8
2.5
2.9
3.0
2.9
19.3
Share of total PSAT reported expenditure (%)
0.2
0.3
0.2
0.2
0.2
0.2
0.2
0.2
0.2
5.2
4.8
5.0
4.4
4.9
3.6
3.4
3.5
34.9
Variance ($M)
Total explained
5.2
4.8
5.0
4.4
4.9
3.6
3.4
3.5
34.9
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (carry forward)
1.2
0.6
0.0
0.0
0.1
0.0
0.0
0.0
2.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
4.0
4.3
5.0
4.9
5.0
3.6
3.6
3.6
34.0
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
0.0
0.0
-0.1
-0.5
-0.2
0.0
-0.2
-0.1
-1.1
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
70
10
7.4
2.9
3.0
2.9
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
2.0
0
0.9
2
10
2.5
4
19.3
2.3
19.3
20
6
2.8
30
34.9
6.4
34.9
40
6.4
6.1
6.4
8
50
7.2
54.2
7.0
54.2
7.1
60
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Expenditure not included in reporting framework:
• $34M in expenditures was not reported. One of CNSC’s
programs was not subject to PSAT reporting requirements,
even though it was funded through the Budget 2001 PSAT
envelope. Specifically,
1. spending for the Chemical Biological Radiological
Nuclear First Responder Program (regulatory and
legislative renewal and HR workload) was not included
for 2003-04, 2004-05 and 2005-06 accounting for
$31.9M, and
2. spending adjustments were made on other reports to
account for actual expenditure for the Employee Benefits
Program which accounts for a further $2.1M of the
variance.
Source of variance, total PSAT reporting period
$ millions
Expenditure not included in reporting
framework
34.0
Not spent in reporting period (carry
forward)
2.0
Returned to General Revenue
0.0
Reallocation
0.0
Not spent in reporting period (reprofile)
0.0
Transfers to other government
organizations
0.0
Reductions
0.0
Other -1.1
-10
0
10
20
30
40
50
Departmental Summary: Canadian Security Intelligence Service
Summary of Reconstructed Database
Allocations as per TB submissions ($M)
Share of total PSAT allocations (%)
Total expenditures reported in PSAT reports ($M)
Share of total PSAT reported expenditure (%)
Variance ($M)
Total explained
2001
2002
2003
2004
2005
2006
2007
2008
Total
48.3
53.1
67.9
77.3
96.2
90.2
125.6
174.5
733.1
4.3
4.3
5.0
5.4
6.0
4.8
5.9
8.5
5.7
42.2
51.4
66.5
65.9
0.0
99.7
115.2
158.7
599.6
8.8
5.6
6.8
5.2
0.0
6.9
6.8
8.2
6.1
6.1
1.7
1.5
11.4
96.2
-9.5
10.5
15.8
133.5
6.1
1.7
1.5
11.4
96.2
-9.5
10.5
15.8
133.5
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.4
10.9
0.9
12.2
Reallocation
5.2
-3.3
1.5
2.6
-0.4
0.0
0.0
0.9
6.4
Not spent in reporting period (carry forward)
0.9
0.1
0.0
6.6
4.0
-0.7
15.8
-14.7
11.9
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
14.5
14.5
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
0.0
5.0
0.0
2.2
92.5
-9.2
-16.2
14.3
88.6
0.0
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Comparison of original database and reconstructed database
$ millions
Reported expenditure and TB allocations, by year
$ millions
1,000
250
200
2005
90.2
2004
99.7
2003
Allocation
65.9
66.5
2002
77.3
2001
51.4
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
67.9
50
42.2
0
133.5
48.3
100
138.2
200
53.1
400
96.2
150
2006
115.2
600
125.6
599.6
594.9
2007
Expenditure
2008
Source of Variance
Expenditure not included in reporting framework:
• CSIS did not submit a report in 2005-06. Over the reporting
period, $88.6M should have been reported.
Source of variance, total PSAT reporting period
$ millions
Expenditure not included in reporting
framework
88.6
Not spent in reporting period (reprofile)
14.5
Returned to General Revenue
12.2
Not spent in reporting period (carry
forward)
11.9
Reallocation
0.0
Reductions
0.0
Other
0.0
0
20
Not spent in reporting period (reprofile):
• Reprofiles of $14.5M associated with minor capital for core CSIS
programming.
Returned to General Revenue:
• Unused funds of $12.2M over the PSAT Reporting Period.
6.4
Transfers to other government
organizations
Not spent in reporting period (carry forward):
• CSIS carried forward $11.9M related from various security
activities.
40
60
80
100
158.7
733.1
174.5
733.1
800
Reallocation:
• CSIS noted reallocations of $6.4M over the time period. Of this
amount, $3.7M was reallocated from Marine Security;
remainder from Smart Border Initiatives.
Departmental Summary: Citizenship and Immigration Canada
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
103.8
123.6
141.0
119.9
118.0
41.0
38.0
42.8
728.1
9.1
9.9
10.3
8.3
7.4
2.2
1.8
2.1
5.7
Total expenditures reported in PSAT reports ($M)
94.6
105.2
44.8
28.9
27.0
36.6
37.3
41.4
415.7
Share of total PSAT reported expenditure (%)
19.7
11.5
4.6
2.3
2.3
2.5
2.2
2.1
4.2
9.2
18.4
96.2
91.0
91.1
4.3
0.7
1.5
312.4
Allocations as per TB submissions ($M)
Share of total PSAT allocations (%)
Variance ($M)
Total explained
9.2
18.4
96.2
91.0
91.1
4.3
0.7
1.5
312.4
Returned to General Revenue
9.2
15.5
0.5
2.9
3.1
4.3
0.7
3.4
39.5
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (carry forward)
0.0
0.0
2.1
0.0
-0.7
0.0
0.0
-1.4
0.0
Not spent in reporting period (reprofile)
0.0
0.0
2.0
-2.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
86.1
81.1
79.7
0.0
0.0
0.0
246.9
Expenditure not included in reporting framework
0.0
2.9
9.0
9.0
9.0
0.0
0.0
-0.4
29.6
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
0.0
0.0
-3.4
0.0
0.0
0.0
0.0
-0.2
-3.6
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
1,000
200
2004
2005
2006
2007
Expenditure
Source of Variance
Transfers to other government organizations:
• Transfers between organizations (to CBSA) account for
$246.9M of the variance.
Source of variance, total PSAT reporting period
$ millions
Transfers to other government
organizations
246.9
Returned to General Revenue
39.5
Expenditure not included in reporting
framework
29.6
Reallocation
0.0
Not spent in reporting period (carry
forward)
0.0
Not spent in reporting period (reprofile)
0.0
Reductions
0.0
Expenditure not included in reporting framework:
• CIC identified $29.6M in additional expenditures on
numerous PSAT programs over the time period.
Other -3.6
-50
0
50
Returned to General Revenue:
• Ununsed funds of $39.5M over the PSAT reporting period.
100
150
200
250
300
41.4
2003
Allocation
37.3
2002
42.8
2001
38.0
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
27.0
0
28.9
40
36.6
80
200
41.0
312.4
118.0
312.4
44.8
400
105.2
120
415.7
94.6
415.7
103.8
600
119.9
160
141.0
728.1
123.6
728.1
800
2008
Communications Security Establishment Canada
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
72.7
41.0
57.7
82.1
92.0
92.6
95.5
118.8
652.4
6.4
3.3
4.2
5.7
5.7
4.9
4.5
5.8
5.1
Total expenditures reported in PSAT reports ($M)
67.7
43.9
44.5
42.2
92.7
101.5
99.6
118.4
610.5
Share of total PSAT reported expenditure (%)
14.1
4.8
4.6
3.4
7.9
7.1
5.8
6.1
6.2
5.0
-2.9
13.2
40.0
-0.8
-8.9
-4.1
0.4
41.9
Allocations as per TB submissions ($M)
Share of total PSAT allocations (%)
Variance ($M)
Total explained
5.0
-2.9
13.2
40.0
-0.8
-8.9
-4.1
0.4
41.9
Returned to General Revenue
0.0
0.3
0.1
0.0
0.1
0.1
0.7
0.0
1.5
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (carry forward)
0.0
0.0
0.0
2.3
0.0
-2.3
0.0
6.3
6.3
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
5.1
0.3
13.2
38.6
2.7
0.0
0.0
-2.8
57.1
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
-0.1
-3.5
-0.2
-1.0
-3.5
-6.7
-4.9
-3.0
-23.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
800
160
610.5
140
610.5
95
93
93
92
42
45
0
41
41.9
44
60
200
58
68
73
80
82
100
400
100
120
101
600
40
41.9
20
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Expenditure not included in reporting framework:
• CSEC reported additional expenditures of $57.1M that had
not been previously reported in PSAT annual reports, of this:
• $44.2M is traceable
• $12.9M is of lower level of confidence due to lack of
documentation.
Source of variance, total PSAT reporting period
$ millions
Expenditure not included in reporting
framework
Not spent in reporting period (carry
forward)
57.1
6.3
Returned to General Revenue
1.5
Reallocation
0.0
Not spent in reporting period (reprofile)
0.0
Transfers to other government
organizations
0.0
Reductions
0.0
Not spent in reporting period (carry forward):
• $6.3M in funds were carried forward.
Returned to General Revenue:
• Unused funds of $1.5M over the PSAT reporting period.
Other -23.0
-40
-20
0
20
40
60
118
652.4
119
652.4
80
Departmental Summary: Court Administration Services
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
0.0
0.0
1.7
1.1
2.0
2.0
2.0
5.1
13.8
Share of total PSAT allocations (%)
0.0
0.0
0.1
0.1
0.1
0.1
0.1
0.3
0.1
Total expenditures reported in PSAT reports ($M)
0.0
0.0
1.2
1.1
2.0
2.0
2.0
3.9
12.0
Share of total PSAT reported expenditure (%)
0.0
0.0
0.1
0.1
0.2
0.1
0.1
0.2
0.1
0.0
0.0
0.5
0.0
0.0
0.0
0.0
1.2
1.7
0.0
0.0
0.5
0.0
0.0
0.0
0.0
1.2
1.7
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.2
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.0
1.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
0.0
0.0
0.5
0.0
0.0
0.0
0.0
0.0
0.5
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Variance ($M)
Total explained
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
n/a
n/a
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
13.8
6
13.8
12.0
11.8
5
3.9
12
5.1
16
4
8
2.0
2.0
2.0
2.0
2.0
1.1
0
1.7
1.1
1.9
1.2
1.7
2
4
2.0
3
1
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Not spent in reporting period (reprofile):
• Reprofile of $1.0M in capital funds for a secure complex
project.
Source of variance, total PSAT reporting period
$ millions
Not spent in reporting period (reprofile)
1.0
Expenditure not included in reporting
framework
Returned to General Revenue
0.2
Reallocation
0.0
Not spent in reporting period (carry
forward)
0.0
Transfers to other government
organizations
0.0
Reductions
0.0
Other
0.0
0.0
Expenditure not included in reporting framework:
• $505K not reported on in 2003-04 PSAT report related to the
Accommodation Charge.
0.5
Returned to General Revenue:
• $223K of unused funds over the PSAT reporting period due to
project delays.
0.2
0.4
0.6
0.8
1.0
1.2
Departmental Summary: Environment Canada
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
2.1
8.8
2.4
2.4
2.4
2.4
2.4
2.4
25.3
Share of total PSAT allocations (%)
0.2
0.7
0.2
0.2
0.1
0.1
0.1
0.1
0.2
Total expenditures reported in PSAT reports ($M)
1.8
2.5
2.4
2.2
2.7
2.5
2.3
2.9
19.4
Share of total PSAT reported expenditure (%)
0.4
0.3
0.3
0.2
0.2
0.2
0.1
0.2
0.2
0.3
6.3
0.0
0.2
-0.3
-0.1
0.1
-0.5
5.9
0.3
6.3
0.0
0.2
-0.3
-0.1
0.1
-0.5
5.9
Returned to General Revenue
0.3
1.4
0.0
0.1
0.0
0.0
0.0
0.0
1.9
Reallocation
0.0
0.0
-1.0
-0.5
-0.4
-0.1
-0.6
-0.5
-3.2
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
0.0
4.9
0.9
0.6
0.1
0.0
0.7
0.0
7.2
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Variance ($M)
Total explained
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
25.3
25
10
25.3
8
19.4
18.2
20
8.8
30
6
15
2008
Source of Variance: Environment Canada
Expenditure not included in reporting framework:
• $7.2M in additional expenditures was not previously
reported, primarily related to supercomputer facility
expansion, and hazardous waste tracking. There were also
additional amounts related to EBP and accommodation not
previously reported.
Source of variance, total PSAT reporting period
$ millions
Expenditure not included in reporting
framework
7.2
Returned to General Revenue
1.9
Not spent in reporting period (carry
forward)
0.0
Not spent in reporting period (reprofile)
0.0
Transfers to other government
organizations
0.0
Reductions
0.0
Other
0.0
Reallocation
Returned to General Revenue:
• Unused funds of $1.9M over the PSAT reporting period.
Reallocation:
• Over the PSAT reporting period, $3.2M in permanent
funding was reallocated to supplement PSAT funding that
had been provided.
-3.2
-6
-4
-2
0
2
4
6
8
10
2.9
2.3
2007
Expenditure
2.4
2006
2.4
2005
2.4
2004
2.5
2003
Allocation
2.7
2002
2.2
2001
2.4
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
2.4
0
2.4
2
2.4
5
2.5
4
5.9
1.8
7.1
2.1
10
Departmental Summary: Finance Canada
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
0.0
0.3
2.7
2.7
2.7
2.7
2.7
2.7
16.4
Share of total PSAT allocations (%)
0.0
0.0
0.2
0.2
0.2
0.1
0.1
0.1
0.1
Total expenditures reported in PSAT reports ($M)
0.0
0.3
1.6
1.8
1.8
1.8
1.8
1.7
10.8
Share of total PSAT reported expenditure (%)
0.0
0.0
0.2
0.1
0.2
0.1
0.1
0.1
0.1
0.0
0.0
1.0
0.9
0.9
0.8
0.9
1.0
5.6
0.0
0.0
1.0
0.9
0.9
0.8
0.9
1.0
5.6
Returned to General Revenue
0.0
0.0
0.1
0.0
0.0
0.0
0.0
0.2
0.4
Reallocation
0.0
0.0
0.0
0.0
0.0
-0.1
0.0
0.0
-0.1
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
0.0
0.0
0.1
0.0
0.0
0.0
0.0
-0.1
-0.1
0.0
Variance ($M)
Total explained
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
0.0
0.0
0.9
0.9
0.9
0.9
0.9
0.9
5.4
n/a
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
20
16.4
4
16.4
2.7
1.7
1.8
1.8
1.8
1.8
1.6
2
5.6
2.7
2.7
10.8
8
5.6
2001
0.3
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
0.3
1
4
0
2.7
3
10.8
12
2.7
2.7
16
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Source of variance, total PSAT reporting period
$ millions
Other
5.4
Returned to General Revenue
0.4
Not spent in reporting period (carry
forward)
0.0
Not spent in reporting period (reprofile)
0.0
Transfers to other government
organizations
0.0
Reductions
0.0
Returned to General Revenue:
• Unused funds of $359K over the PSAT reporting period.
Expenditure not included in reporting framework:
• Expenditures overstated by $117K on PSAT reports received.
Reallocation -0.1
Expenditure not included in reporting
-0.1
framework
-1
0
Other:
• Finance was allocated $5.4M related to the Air Travellers
Security Charge which was included in the PSAT allocations,
but should not have been. No reporting was required on
these amounts.
1
2
3
4
5
6
Departmental Summary: Financial Transactions & Reports Analysis Centre of Canada
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
10.0
14.7
9.5
9.5
9.5
9.5
9.5
9.5
81.7
0.9
1.2
0.7
0.7
0.6
0.5
0.4
0.5
0.6
Total expenditures reported in PSAT reports ($M)
9.9
12.4
0.0
0.0
0.0
0.0
0.0
0.0
22.3
Share of total PSAT reported expenditure (%)
2.1
1.4
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.1
2.3
9.5
9.5
9.5
9.5
9.5
9.5
59.4
Allocations as per TB submissions ($M)
Share of total PSAT allocations (%)
Variance ($M)
Total explained
0.1
2.3
9.5
9.5
9.5
9.5
9.5
9.5
59.4
Returned to General Revenue
0.0
0.3
0.0
0.0
0.0
0.0
0.0
0.0
0.3
Reallocation
0.0
0.4
0.0
0.0
0.0
0.0
0.0
0.0
0.4
Not spent in reporting period (carry forward)
0.0
1.3
0.5
0.5
0.4
0.3
0.2
0.2
3.3
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
0.1
0.3
9.0
9.0
9.1
9.2
9.3
9.3
55.4
0.0
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
100
81.7
20
81.7
9.5
9.5
9.5
9.5
9.5
9.5
9.9
40
10.0
12
12.4
16
59.4
60
8
22.3
20
0
14.7
81.7
80
4
0.0
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Source of variance, total PSAT reporting period
$ millions
Expenditure not included in
reporting framework
Not spent in reporting period
(carry forward)
55.4
3.3
Reallocation
0.4
Returned to General Revenue
0.3
Not spent in reporting period
(reprofile)
Transfers to other government
organizations
0.0
0.0
Reductions
0.0
Other
0.0
0
20
40
60
Expenditure not included in reporting framework:
• FINTRAC received $10M in 2001-02, $14.7M in 2002-03, and
$9.5M ongoing for activities related to the detection,
prevention and deterrence of money laundering and the
financing of terrorist activities.
• However, FINTRAC did not include in PSAT reporting its
ongoing funding. A portion of this, i.e. $3.3 M was carried
forward outside of the period. FINTRAC did report on its
total spending in its Departmental Performance Report and
Annual Report.
Departmental Summary: Fisheries and Oceans Canada
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
0.0
0.0
6.5
28.5
25.5
18.5
18.5
17.0
114.5
Share of total PSAT allocations (%)
0.0
0.0
0.5
2.0
1.6
1.0
0.9
0.8
0.9
1.0
2.0
2.0
3.4
7.9
7.7
7.0
7.0
38.0
Total expenditures reported in PSAT reports ($M)
Share of total PSAT reported expenditure (%)
Variance ($M)
Total explained
0.2
0.2
0.2
0.3
0.7
0.5
0.4
0.4
0.4
-1.0
-2.0
4.5
25.1
17.6
10.8
11.5
10.0
76.5
76.5
-1.0
-2.0
4.5
25.1
17.6
10.8
11.5
10.0
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reallocation
-1.0
-2.0
1.5
10.0
10.0
10.0
10.0
10.0
48.5
Not spent in reporting period (carry forward)
0.0
0.0
0.0
3.6
-0.9
0.0
-0.8
-0.4
1.5
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
Proportion of allocation that is explained (%)
0.0
0.0
3.0
11.5
8.5
0.8
2.3
0.4
26.5
n/a
n/a
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
140
114.5
40
114.5
38.5
2004
2005
2006
2007
Expenditure
7.0
7.0
2003
Allocation
7.7
2002
2.0
2001
2.0
1.0
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
7.9
10
20
3.4
6.5
40
38.0
17.0
20
60
18.5
76.5
18.5
76.0
80
25.5
30
100
0
28.5
120
2008
Source of Variance
Reallocation:
• $48.5M includes corrective reallocations to move funds from
DFO to Canada Coast Guard for three programs: Additional
fleet operation days; Automatic Identification System (AIS)
and Long Range Tracking; and Increased Flight Surveillance.
Expenditures were made by the Coast Guard.
Source of variance, total PSAT reporting period
$ millions
Reallocation
48.5
Other
26.5
Not spent in reporting period
(carry forward)
1.5
Returned to General Revenue
Other:
• $26M relates to a duplication of funding allocations for the
AIS and Long Range Tracking project (double counted at
preliminary and effective project approval phases).
Expenditures recorded under Coast Guard.
0.0
Not spent in reporting period
(reprofile)
Transfers to other government
organizations
Expenditure not included in
reporting framework
0.0
0.0
0.0
Reductions
0.0
0
20
40
60
Departmental Summary: Fisheries and Oceans - Canadian Coast Guard
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
3.2
10.3
3.0
4.5
18.9
20.1
34.1
54.0
148.0
Share of total PSAT allocations (%)
0.3
0.8
0.2
0.3
1.2
1.1
1.6
2.6
1.2
Total expenditures reported in PSAT reports ($M)
2.2
8.3
4.5
14.7
18.2
18.3
21.0
33.8
121.0
Share of total PSAT reported expenditure (%)
0.5
0.9
0.5
1.2
1.5
1.3
1.2
1.8
1.2
1.0
2.0
-1.5
-10.2
0.7
1.8
13.1
20.2
27.1
27.1
Variance ($M)
Total explained
1.0
2.0
-1.5
-10.2
0.7
1.8
13.1
20.2
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reallocation
1.0
2.0
-1.5
-10.0
-10.0
-10.0
-10.0
-12.4
-50.9
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
10.7
4.9
0.6
-2.7
13.4
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
6.9
22.6
33.8
63.2
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
-0.2
0.0
0.0
0.0
1.5
1.3
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
60
400
50
54.0
500
2003
Allocation
21.0
2002
4.5
2001
3.0
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
4.5
10
8.3
27.1
2.2
0
3.2
42.9
10.3
20
100
18.3
121.0
20.1
30
113.1
18.2
148.0
18.9
156.0
14.7
200
33.8
34.1
40
300
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Not spent in reporting period (reprofile):
• Reprofiles of $63.2M associated with Mid Shore Patrol
Vessels initiative.
Source of variance, total PSAT reporting period
$ millions
Not spent in reporting period (reprofile)
63.2
Not spent in reporting period (carry
forward)
13.4
Other
1.3
Returned to General Revenue
0.0
Transfers to other government
organizations
Expenditure not included in reporting
framework
Reallocation
Reallocation:
• $54M includes corrective reallocations to move funds from
DFO to Coast Guard for three programs: Additional fleet
operation days; AIS and Long Range Tracking; and Increased
Flight Surveillance. Expenditures were made by the Coast
Guard.
0.0
0.0
Reductions
0.0
-50.9
-80 -60 -40 -20
0
20
Not spent in reporting period (carry forward):
• CCG carried forward $13.4M related primarily to two
initiatives: $9M for Automatic Identification System (AIS)
and Long Range Tracking and $4.3M for the Mid Shore Patrol
Vessels project.
40
60
80
Departmental Summary: Foreign Affairs and International Trade
Summary of Reconstructed Database
Allocations as per TB submissions ($M)
Share of total PSAT allocations (%)
Total expenditures reported in PSAT reports ($M)
Share of total PSAT reported expenditure (%)
Variance ($M)
Total explained
2001
2002
2003
2004
2005
2006
2007
2008
Total
24.2
23.1
20.6
20.7
52.4
47.4
59.4
71.5
319.3
2.1
1.9
1.5
1.4
3.3
2.5
2.8
3.5
2.5
9.1
22.0
24.9
19.5
18.9
36.7
42.5
72.2
245.9
1.9
2.4
2.6
1.6
1.6
2.6
2.5
3.7
2.5
15.0
1.1
-4.3
1.2
33.5
10.8
16.9
-0.7
73.4
73.4
15.0
1.1
-4.3
1.2
33.5
10.8
16.9
-0.7
Returned to General Revenue
0.0
1.2
0.1
0.9
1.5
1.2
0.6
0.0
5.5
Reallocation
-1.9
-0.2
-5.3
0.0
0.0
0.0
2.6
-12.5
-17.3
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
11.6
9.7
21.3
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
16.9
0.1
0.8
0.3
18.9
9.1
0.0
0.0
46.1
Reductions
0.0
0.0
0.0
0.0
0.0
0.4
2.1
2.1
4.6
Other
0.0
0.0
0.1
0.0
13.1
0.0
-0.1
0.0
13.2
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
400
100
266.1
80
36.7
18.9
19.5
20.7
20.6
24.9
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
22.0
20
23.1
0
73.4
9.1
49.1
24.2
40
100
42.5
60
200
47.4
52.4
245.9
59.4
300
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Source of variance, total PSAT reporting period
$ millions
Expenditure not included in reporting
framework
Not spent in reporting period (carry
forward)
46.1
21.3
Other
Returned to General Revenue
5.5
Reductions
4.6
Not spent in reporting period (reprofile)
0.0
Transfers to other government
organizations
0.0
Other:
• In 2005-06, DFAIT received TB approval for $21.7M in new
programming for Personal Safety and Counter Terrorism
Capacity Building, but requested only $8.65M in Governor
General Special Warrants. This difference between TB
allocations and what actually was approved through supply
almost entirely contributes to the overall total of $13.2M.
Reallocation -17.3
-30 -20 -10
0
10
Expenditure not included in reporting framework:
• DFAIT did not report on $46.1M in PSAT allocations. For
example, DFAIT did not include $16.9M in programming that
was part of the immediate response to 9/11 and pre-dated
reported requirements.
Not spent in reporting period (carry forward):
• DFAIT carried forward $21.3M, of which $11.6M relates to
the increased mission security initiative.
13.2
20
30
40
50
60
72.2
319.3
71.5
315.2
Reductions:
• DFAIT identified $4.6M in reductions from its CounterTerrorism Capacity Building Program as part of its Strategic
Review in 2007-08.
Departmental Summary: Health Canada
Summary of Reconstructed Database
Allocations as per TB submissions ($M)
Share of total PSAT allocations (%)
Total expenditures reported in PSAT reports ($M)
Share of total PSAT reported expenditure (%)
Variance ($M)
Total explained
2001
2002
2003
2004
2005
2006
2007
2008
Total
18.6
44.2
44.9
16.6
18.7
19.3
21.8
21.8
205.9
1.6
3.6
3.3
1.2
1.2
1.0
1.0
1.1
1.6
0.0
34.9
5.1
7.4
7.1
10.5
14.4
9.2
88.6
0.0
3.8
0.5
0.6
0.6
0.7
0.8
0.5
0.9
18.6
9.3
39.8
9.2
11.6
8.8
7.4
12.6
117.3
18.6
9.3
39.8
9.2
11.6
8.8
7.4
12.6
117.3
Returned to General Revenue
1.7
2.8
2.3
0.5
0.4
0.8
0.8
1.4
10.7
Reallocation
0.0
0.0
0.3
-0.5
1.3
-1.0
-2.2
1.1
-1.1
Not spent in reporting period (carry forward)
0.0
4.6
-4.6
-6.6
0.0
0.0
0.0
0.0
-6.6
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
15.5
8.9
8.9
8.9
8.9
51.0
Expenditure not included in reporting framework
16.9
1.9
18.7
0.4
0.9
0.0
0.0
1.3
40.0
Reductions
0.0
0.0
0.0
0.0
0.0
0.1
0.0
0.0
0.1
Other
0.0
0.0
23.1
0.0
0.0
0.0
0.0
0.0
23.1
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
34.9
174.9
40
2003
Allocation
2004
2005
2006
9.2
2002
14.4
2001
10.5
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
7.1
0
5.1
10
7.4
45.9
50
18.7
16.6
20
18.6
100
19.3
30
117.3
21.8
129.0
88.6
21.8
150
44.9
50
205.9
200
44.2
250
2007
Expenditure
2008
Source of Variance
Transfers to other government organizations:
• $51.05M transferred to PHAC when the agency was created,
including a $6.6 M carry forward for Smallpox.
Source of variance, total PSAT reporting period
$ millions
Transfers to other government
organizations
Expenditure not included in reporting
framework
51.0
40.0
Other
23.1
Returned to General Revenue
10.7
Reductions
0.1
Not spent in reporting period (reprofile)
0.0
Reallocation
Not spent in reporting period (carry
forward)
Other:
• In 2003-04, Health received TB approval for $29M for
smallpox vaccine but only requested approximately $6M,
explaining $23.1 M of the variance.
-1.1
-6.6
-20 -10
Expenditure not included in reporting framework:
• HC identified additional expenditures of $40.0M not
previously reported in its PSAT reports, largely related to
initial 2001-04 allocations across its PSAT programming.
• Reporting requirements in early years were not as rigorously
defined. Health Canada did provide information on
expenditures but format was such that TBS could not draw it
into the electronic reporting framework.
0
10
20
30
40
50
60
Returned to General Revenue:
• Unused funds of $10.7M over the PSAT reporting period
Departmental Summary: Immigration and Refugee Board
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
6.7
10.5
10.5
13.6
4.5
2.5
0.5
0.5
49.5
Share of total PSAT allocations (%)
0.6
0.8
0.8
0.9
0.3
0.1
0.0
0.0
0.4
Total expenditures reported in PSAT reports ($M)
1.4
8.2
9.2
8.2
1.8
1.1
0.5
0.5
31.0
Share of total PSAT reported expenditure (%)
0.3
0.9
0.9
0.7
0.2
0.1
0.0
0.0
0.3
5.3
2.3
1.4
5.3
2.7
1.4
0.0
0.0
18.4
Variance ($M)
Total explained
5.3
2.3
1.4
5.3
2.7
1.4
0.0
0.0
18.4
Returned to General Revenue
4.0
1.1
0.0
0.0
2.2
0.9
0.0
0.0
8.1
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
1.3
1.2
1.4
5.3
0.5
0.5
0.0
0.0
10.3
0.0
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
60
49.5
18
49.5
15
8.2
8.2
6.7
9
4.5
18.4
16.6
20
9.2
12
31.0
30
10.5
32.8
10.5
40
6
2006
2007
Expenditure
2008
Source of Variance
Expenditure not included in reporting framework:
• IRB identified $10.3M in additional expenditures. Of this:
• $1.5M in additional expenditures related to
accommodation and EBP,
• as well as amounts not previously reported in PSAT
reports ($1.2M in 2001/02 expenditures for Electronic
Refugee Infrastructure Improvement; $7.5M in additional
expenditures for reducing refugee claimant backlog).
Source of variance, total PSAT reporting period
$ millions
Expenditure not included in
reporting framework
10.3
Returned to General Revenue
8.1
Reallocation
0.0
Not spent in reporting period
(carry forward)
Not spent in reporting period
(reprofile)
Transfers to other government
organizations
0.0
Returned to General Revenue:
• Ununsed funds of $8.1M over the PSAT reporting period.
0.0
0.0
Reductions
0.0
Other
0.0
0
5
10
15
0.5
2005
0.5
2004
0.5
2003
Allocation
0.5
2002
1.1
2001
2.5
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
1.8
3
1.4
10
0
13.6
50
Departmental Summary: Industry Canada
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Allocations as per TB submissions ($M)
0.0
2.2
2.4
1.9
0.8
0.8
0.8
0.8
Total
9.5
Share of total PSAT allocations (%)
0.0
0.2
0.2
0.1
0.0
0.0
0.0
0.0
0.1
Total expenditures reported in PSAT reports ($M)
0.0
2.1
2.3
1.8
0.7
0.7
0.7
0.8
9.1
Share of total PSAT reported expenditure (%)
0.0
0.2
0.2
0.1
0.1
0.0
0.0
0.0
0.1
0.0
0.1
0.1
0.1
0.0
0.1
0.1
0.0
0.4
0.0
0.1
0.1
0.1
0.0
0.1
0.1
0.0
0.4
Returned to General Revenue
0.0
0.1
0.0
0.0
0.0
0.0
0.2
-0.1
0.2
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
-0.8
-0.8
-1.6
Expenditure not included in reporting framework
0.0
0.0
0.1
0.0
0.1
0.1
0.6
1.0
1.8
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Variance ($M)
Total explained
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
n/a
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
12
4
9.5
10
9.5
9.1
9.1
1.8
2
1.9
2.3
2.1
2.2
6
2.4
3
8
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
Source of Variance
Expenditure not included in reporting framework:
• $1.6M of PSAT funding represents transfers from Public
Safety and Emergency Preparedness Canada; this had not
previously been reported on by Industry. Industry made
expenditures of $1.4M against these transfers.
• In addition, IC omitted a small amount of operating
expenditures, including EBP and Accommodation charges.
Source of variance, total PSAT reporting period
$ millions
Expenditure not included in reporting
framework
1.8
Returned to General Revenue
0.2
Reallocation
0.0
Not spent in reporting period (carry
forward)
0.0
Not spent in reporting period (reprofile)
0.0
Reductions
0.0
Other
0.0
Transfers to other government
organizations
Returned to General Revenue:
• Ununsed funds of $178K over the PSAT reporting period.
-1.6
-3
-2
-1
0
0.8
0.7
0.8
0.8
0.7
0.4
0.4
0
0.8
1
2
0.7
0.8
4
1
2
3
2008
Departmental Summary: Infrastructure Canada
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
0.0
0.0
15.0
70.0
120.0
100.0
110.0
70.0
485.0
Share of total PSAT allocations (%)
0.0
0.0
1.1
4.9
7.5
5.3
5.2
3.4
3.8
Total expenditures reported in PSAT reports ($M)
0.0
0.0
0.0
38.8
72.3
0.1
70.7
81.7
263.6
Share of total PSAT reported expenditure (%)
0.0
0.0
0.0
3.1
6.2
0.0
4.1
4.2
2.7
0.0
0.0
15.0
31.2
47.7
99.9
39.3
-11.7
221.4
221.4
Variance ($M)
Total explained
0.0
0.0
15.0
31.2
47.7
99.9
39.3
-11.7
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
28.9
11.0
39.9
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
13.7
29.8
48.7
45.9
-7.6
-23.0
107.5
Transfers to other government organizations
0.0
0.0
1.3
1.6
0.7
1.0
15.1
0.1
19.7
Expenditure not included in reporting framework
0.0
0.0
0.0
-0.1
-1.7
53.0
2.9
0.2
54.3
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
n/a
n/a
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
120
15.0
40
100
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
0.1
20
0
70.0
60
200
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Not spent in reporting period (reprofile):
• Reprofiled $107.5M related to the Border Infrastructure
Fund.
Source of variance, total PSAT reporting period
$ millions
Not spent in reporting period (reprofile)
107.5
Expenditure not included in reporting
framework
Expenditure not included in reporting framework:
• In 2006-07 expenditures for one initiative of $53M were
erroneously reported as $53K.
54.3
Reallocation
39.9
Transfers to other government
organizations
Reallocation:
• $39.9M in reallocations over the eight-year time period,
from their contribution vote to their operating vote.
Infrastructure Canada does not have an ongoing operating
budget and has historically used amounts carved out of the
contribution funding to manage and implement its
programs.
19.7
Returned to General Revenue
0.0
Not spent in reporting period (carry
forward)
0.0
Reductions
0.0
Other
0
20
40
60
80
100
120
81.7
80
221.4
38.8
220.7
70.7
263.6
72.3
263.6
300
70.0
100
400
110.0
140
485.0
100.0
484.3
500
120.0
600
Transfers to other government organizations:
• Transfers between departments account for $19.7M of the
variance. (Transfers out to Transport Canada, CBSA)
Departmental Summary: Justice Canada
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
4.9
13.2
16.6
18.6
19.6
19.5
18.2
28.3
138.8
Share of total PSAT allocations (%)
0.4
1.1
1.2
1.3
1.2
1.0
0.9
1.4
1.1
Total expenditures reported in PSAT reports ($M)
0.0
8.0
8.8
13.1
0.9
9.1
11.1
14.6
65.4
Share of total PSAT reported expenditure (%)
0.0
0.9
0.9
1.0
0.1
0.6
0.6
0.8
0.7
4.9
5.2
7.8
5.5
18.7
10.4
7.2
13.7
73.4
Variance ($M)
Total explained
4.9
5.2
7.8
5.5
18.7
10.4
7.2
13.7
73.4
Returned to General Revenue
4.5
4.6
0.7
0.9
2.4
1.4
0.7
4.5
19.7
Reallocation
0.0
0.0
-0.8
0.0
0.0
0.0
0.0
-2.9
-3.7
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
2.2
2.0
4.2
Expenditure not included in reporting framework
0.4
0.6
1.2
0.2
12.1
6.0
1.1
6.8
28.5
24.7
Reductions
0.0
0.0
6.6
4.4
4.3
3.0
3.2
3.2
Other
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
139.1
140
28.3
160
30
138.8
0
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
0.9
5
20
14.6
9.1
8.8
8.0
4.9
10
40
11.1
15
60
18.2
73.4
19.5
73.7
65.4
13.1
65.4
13.2
80
19.6
16.6
20
100
18.6
25
120
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Expenditure not included in reporting framework:
• Additional expenditures of $28.5M not previously reported
on Justice PSAT reports were identified for all Justice
initiatives.
• Of this amount, approximately $6.7M reflects
accommodation expenses not previously included in PSAT
reports.
Source of variance, total PSAT reporting period
$ millions
Expenditure not included in reporting
framework
28.5
Reductions
24.7
Returned to General Revenue
19.7
Transfers to other government
organizations
Reductions:
• Justice identified $24.7M of PSAT funding between 2003-04
and 2008-09 in reductions, as part of a Budget 2003 initiative
to reduce program spending.
4.2
Not spent in reporting period (carry
forward)
0.0
Not spent in reporting period (reprofile)
0.0
Other
0.0
Returned to General Revenue:
• Lapse of $19.7M over the PSAT reporting period.
Reallocation -3.7
-10
0
10
20
30
40
Transfers to other government organizations:
• $4.2M between Justice and PPSC, primarily associated with
the creation of PPSC.
Note: preliminary review, department able to substantiate 91%
of overall PSAT funding allocated to Justice
Departmental Summary: National Defence
Summary of Reconstructed Database
Allocations as per TB submissions ($M)
Share of total PSAT allocations (%)
Total expenditures reported in PSAT reports ($M)
Share of total PSAT reported expenditure (%)
Variance ($M)
Total explained
2001
2002
2003
2004
2005
2006
2007
2008
Total
485.2
195.3
84.2
142.1
132.4
125.7
85.2
79.1
1,329.1
42.8
15.7
6.1
9.9
8.3
6.6
4.0
3.8
10.3
43.4
60.7
68.9
112.5
59.3
84.9
68.1
73.8
571.6
9.1
6.7
7.1
9.0
5.1
5.9
4.0
3.8
5.8
441.8
134.6
15.3
29.6
73.1
40.7
17.1
5.3
757.5
441.8
134.6
15.3
29.6
73.1
40.7
17.1
5.3
757.5
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reallocation
8.7
1.0
12.2
0.0
9.2
12.7
-15.0
-25.4
3.4
Not spent in reporting period (carry forward)
18.0
18.6
3.1
-26.1
15.3
-9.5
-12.9
5.3
11.7
Not spent in reporting period (reprofile)
0.0
0.0
0.0
49.3
53.3
32.6
23.7
-2.6
156.3
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
4.7
5.2
8.2
18.2
415.1
115.0
0.0
5.0
-4.7
0.2
9.2
7.8
547.5
20.6
Expenditure not included in reporting framework
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
7.0
13.6
Other
0.0
0.0
0.0
1.4
0.0
0.0
0.0
-1.6
-0.2
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
1,600
600
1,361.7
1,400
1,329.1
500
1,200
1,000
400
757.5
721.0
640.6
300
2008
Source of Variance
Source of variance, total PSAT reporting period
$ millions
Expenditure not included in reporting
framework
547.5
Not spent in reporting period (reprofile)
156.3
Reductions
20.6
Transfers to other government
organizations
18.2
Not spent in reporting period (carry
forward)
11.7
Reallocation
3.4
Returned to General Revenue
0.0
-100
0
100
Expenditures not included in reporting framework:
• DND was exempted from the additional reporting through the PSAT
framework on a number of initiatives related to the immediate response to
9/11, including:
i. $510M for Increased Military Capacity and Deployments to Afghanistan in
2001-02 and 2002-03
ii. Technology for First Responders - $5M for (2001-02, 2002-03)
iii. Office of Critical Infrastructure Protection and Emergency Preparedness
Unforeseen costs – immediate response to 9/11 - 5M in 01/02
iv. Critical Infrastructure protection - $5.1M in 2001-02.
v. We have a lower level of confidence with regard to $15.2M due to a lack
of directly supporting documentation. Indirect evidence suggests this
amount was not included in PSAT reporting framework.
Not spent in reporting period (reprofile):
• DND re-profiled $103.6M for Marine Security Operations Centres, as well as
$30M for the Secure Fleet Communication Project. Additional re-profiles of
$22M were identified by DND.
Reductions:
• DND reduced its PSAT funding for the High Frequency Surface Wave Radar
project by $20.6M in 2007-08 and 2008-09, to reflect reductions associated
with the Budget 2006 Expenditure Review.
Other -0.2
200
300
400
500
600
Transfers to other government organizations:
• Transfers to departments account for $18.2M of the variance.
Not spent reporting period (carry forward):
• DND carried forward $11.7M for expenditure outside 2008-09 related to
two initiatives: Marine Security Operation Centres, and Secure Fleet
Communications.
73.8
68.1
2007
Expenditure
79.1
2006
85.2
84.9
2005
125.7
2004
59.3
2003
Allocation
112.5
2002
132.4
2001
68.9
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
60.7
0
43.4
100
200
84.2
200
400
142.1
571.6
600
195.3
800
485.2
Comparison of original database and reconstructed database
$ millions
Departmental Summary: National Energy Board
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Allocations as per TB submissions ($M)
0.4
0.7
0.0
0.0
0.0
0.0
0.0
0.0
Total
1.1
Share of total PSAT allocations (%)
0.0
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Total expenditures reported in PSAT reports ($M)
0.3
0.7
0.0
0.0
0.0
0.0
0.0
0.0
0.9
Share of total PSAT reported expenditure (%)
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.2
Returned to General Revenue
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
0.2
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Variance ($M)
Total explained
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
100.0
100.0
n/a
n/a
n/a
n/a
n/a
n/a
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
1.4
1.2
1.0
1.1
0.8
0.9
0.7
0.9
1.0
0.7
1.2
0.6
0.8
0.2
0.2
0.0
0.3
0.4
0.3
0.4
0.4
0.6
0.2
0.0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
Source of Variance
Returned to General Revenue:
• Lapse of $173K over the PSAT reporting period. (Business
continuity bids lower than expected)
Source of variance, total PSAT reporting period
$ millions
Returned to General Revenue
0.2
Reallocation
0.0
Not spent in reporting period (carry
forward)
0.0
Not spent in reporting period (reprofile)
0.0
Transfers to other government
organizations
Expenditure not included in reporting
framework
0.0
0.0
Reductions
0.0
Other
0.0
0.0
0.1
0.1
0.2
0.2
2008
Departmental Summary: Natural Resources Canada
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
1.6
2.4
2.4
2.4
2.4
2.4
2.4
2.4
18.7
Share of total PSAT allocations (%)
0.1
0.2
0.2
0.2
0.2
0.1
0.1
0.1
0.1
Total expenditures reported in PSAT reports ($M)
0.6
1.9
2.2
2.7
2.5
2.7
2.4
2.4
17.3
Share of total PSAT reported expenditure (%)
0.1
0.2
0.2
0.2
0.2
0.2
0.1
0.1
0.2
1.0
0.5
0.2
-0.2
-0.1
-0.2
0.1
0.0
1.4
1.0
0.5
0.2
-0.2
-0.1
-0.2
0.1
0.0
1.4
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (carry forward)
1.0
0.3
-0.1
-0.2
-0.9
-0.1
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
0.0
0.2
0.3
0.0
0.8
0.0
0.0
0.0
1.4
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Variance ($M)
Total explained
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
0.0
0.0
-0.1
0.1
0.0
0.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
2.4
2.4
2.4
2.4
2.4
2.7
2.4
2.5
2.2
10
1.6
2.0
15
2.4
2.5
17.3
1.9
20
18.7
2.4
18.7
2.4
3.0
23.7
25
2.7
30
1.5
5
1.4
0.6
1.0
0
0.5
-5
-5.0
-10
0.0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Expenditure not included in reporting framework:
• $1.4M in additional expenditures on Explosive Controls not
previously reported on PSAT reports. Of this amount, $704K
related to Corporate Costs (i.e. EBP) not previously reported.
Source of variance, total PSAT reporting period
$ millions
Expenditure not included in reporting
framework
1.4
Returned to General Revenue
0.0
Reallocation
0.0
Not spent in reporting period (carry
forward)
0.0
Not spent in reporting period (reprofile)
0.0
Transfers to other government
organizations
0.0
Reductions
0.0
Other
0.0
0.0
0.4
0.8
1.2
1.6
Departmental Summary: Passport Canada
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
7.1
0.0
0.0
1.9
8.8
4.5
18.0
0.0
40.2
Share of total PSAT allocations (%)
0.6
0.0
0.0
0.1
0.5
0.2
0.9
0.0
0.3
Total expenditures reported in PSAT reports ($M)
0.2
1.7
1.5
1.9
0.0
0.3
1.9
2.4
9.9
Share of total PSAT reported expenditure (%)
0.0
0.2
0.2
0.2
0.0
0.0
0.1
0.1
0.1
6.8
-1.7
-1.5
0.0
8.8
4.2
16.1
-2.4
30.4
6.8
-1.7
-1.5
0.0
8.8
4.2
16.1
-2.4
30.4
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reallocation
0.0
0.0
0.4
0.0
0.0
0.0
0.0
0.0
0.4
Not spent in reporting period (carry forward)
3.5
-1.7
-1.8
0.9
5.8
1.2
-2.0
-2.9
3.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
3.3
0.0
0.0
-0.9
3.0
2.2
0.1
0.6
8.2
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Variance ($M)
Total explained
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
0.0
0.0
0.7
18.0
0.0
18.8
100.0
n/a
n/a
100.0
100.0
100.0
100.0
n/a
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
40
38.4
20
40.2
35
30.4
30
16
30.4
8
9.9
1.9
2004
0.3
2003
Allocation
1.9
2002
1.5
2001
1.9
0.2
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
1.7
4
5
2005
2006
2.4
8.0
10
4.5
15
7.1
20
8.8
12
25
0
18.0
45
2007
Expenditure
2008
Source of Variance
Source of variance, total PSAT reporting period
$ millions
Other
18.8
Expenditure not included in
reporting framework
Not spent in reporting period
(carry forward)
Expenditure not included in reporting framework:
• Overall, Passport identified $8.2M in additional expenditures
not previously included in PSAT reports, including amounts
for Additional Security Measures.
8.2
3.0
Reallocation
0.4
Returned to General Revenue
Not spent in reporting period (carry forward):
• Passport Office is a revolving funding fund with unlimited
carry forward authority.
0.0
Not spent in reporting period
(reprofile)
Transfers to other government
organizations
0.0
0.0
Reductions
0.0
0
Other:
• $18.8M was included in allocations for the national roll out
of the e-Passport project. However, amounts were not
drawn into reference levels.
5
10
15
20
Departmental Summary: Privy Council Office
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
3.6
14.6
15.0
15.0
15.0
15.0
16.4
17.4
112.0
Share of total PSAT allocations (%)
0.3
1.2
1.1
1.0
0.9
0.8
0.8
0.8
0.9
Total expenditures reported in PSAT reports ($M)
3.3
11.8
8.3
9.9
9.0
16.5
15.6
16.6
91.0
Share of total PSAT reported expenditure (%)
0.7
1.3
0.9
0.8
0.8
1.1
0.9
0.9
0.9
0.3
2.8
6.7
5.1
6.0
-1.5
0.7
0.8
21.0
Variance ($M)
Total explained
0.3
2.8
6.7
5.1
6.0
-1.5
0.7
0.8
21.0
Returned to General Revenue
1.6
0.3
2.8
2.8
3.3
-1.2
0.1
-0.3
9.4
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
0.4
0.3
0.8
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.6
0.7
0.7
2.1
Expenditure not included in reporting framework
-1.3
2.5
3.9
2.3
2.7
-0.9
-0.2
-0.1
8.8
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
0.0
0.0
0.0
-0.3
0.2
-0.1
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
16.6
15.6
15.0
15.0
15.0
11.8
16
80
9.0
9.9
8.3
12
60
15.0
14.6
91.0
17.4
20
99.8
100
16.4
112.0
16.5
111.2
120
8
11.4
20
0
4
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
3.3
21.0
3.6
40
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
Source of Variance
Returned to General Revenue:
• Ununsed funds of $9.4M over the PSAT reporting period.
Source of variance, total PSAT reporting period
$ millions
Returned to General Revenue
9.4
Expenditure not included in reporting
framework
Transfers to other government
organizations
8.8
2.1
Reallocation
0.8
Reductions
0.0
Not spent in reporting period (carry
forward)
0.0
Not spent in reporting period (reprofile)
0.0
Other
Transfers to other government organizations:
• PCO transferred $2.1M between 2006-07 and 2008-09 to
Public Safety and Emergency Preparedness for the Smart
Border Agenda.
-0.1
-2
0
Expenditure not included in reporting framework:
• PCO identified additional expenditures of $11.3M related
primarily to EBP, Corporate Services and Accommodation
charges not previously included in PSAT reports. These
additional expenditures were offset by overstatements in
reported expenditures across PSAT programs of
approximately $2.5M.
2
4
6
8
10
2008
Departmental Summary: Public Health Agency of Canada
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
0.0
0.0
0.0
0.0
41.3
83.1
126.9
59.5
310.8
Share of total PSAT allocations (%)
0.0
0.0
0.0
0.0
2.6
4.4
6.0
2.9
2.4
Total expenditures reported in PSAT reports ($M)
0.0
0.0
0.0
9.0
23.1
35.6
109.1
60.7
237.5
Share of total PSAT reported expenditure (%)
0.0
0.0
0.0
0.7
2.0
2.5
6.4
3.2
2.4
0.0
0.0
0.0
-9.0
18.2
47.5
17.8
-1.2
73.3
Variance ($M)
Total explained
0.0
0.0
0.0
-9.0
18.2
47.5
17.8
-1.2
73.3
Returned to General Revenue
0.0
0.0
0.0
2.5
9.0
6.3
25.8
8.1
51.7
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.1
0.1
Not spent in reporting period (carry forward)
0.0
0.0
0.0
2.2
-2.2
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
44.0
-2.6
-1.9
39.5
Transfers to other government organizations
0.0
0.0
0.0
-15.4
-8.9
-8.9
-7.9
-7.5
-48.6
Expenditure not included in reporting framework
0.0
0.0
0.0
1.7
7.4
6.1
2.6
0.0
17.8
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
0.0
0.0
0.0
0.0
12.8
0.0
0.0
0.0
12.8
n/a
n/a
n/a
n/a
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
346.8
160
310.8
300
120
83.1
237.5
233.9
250
109.1
350
126.9
400
59.5
80
73.3
100
40
9.0
50
0
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
2001
2002
2003
Allocation
2004
23.1
41.3
112.9
2005
35.6
150
2006
2007
Expenditure
2008
Source of Variance
Returned to General Revenue:
• Lapse amounts are primarily attributable to delays in the Avian
Influenza and Pandemic Preparedness Initiative.
Source of variance, total PSAT reporting period
$ millions
Returned to General Revenue
51.7
Not spent in reporting period (reprofile)
39.5
Expenditure not included in reporting
framework
17.8
Other
Reallocation
0.1
Not spent in reporting period (carry
forward)
0.0
Reductions
0.0
Other:
• Only partial funding was drawn into reference levels in 2005-06
under Governor General Special Warrants.
Transfers to other government organizations:
• Negative net transfers reflect the net amounts received from other
departments, primarily Health.
Transfers to other government
-48.6
organizations
-50
-30
-10
10
Not spent in reporting period (reprofile):
• Reprofiles of $39.5M beyond 2008-09 are primarily in areas related
to the Avian Influenza and Pandemic Preparedness Initiative.
Expenditure not included in reporting framework:
• Expenditures for EBP, accommodations and corporate support
were not included in original reports.
12.8
30
50
70
60.7
200
Note: Although much of the lapse in each year could have formed part
of the Agency's OBCF, organization was unable to identify specific
amounts that were carried forward specifically related to PSAT
initiatives, and identified them all as lapse. Also noted a challenge in
validating expenditures in the early years.
PHAC was established in 2004 in response to the SARS outbreak.
Departmental Summary: Public Prosecution Service of Canada
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Allocations as per TB submissions ($M)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Total
0.0
Share of total PSAT allocations (%)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Total expenditures reported in PSAT reports ($M)
0.0
0.0
0.0
0.0
0.0
0.0
3.3
2.7
6.0
Share of total PSAT reported expenditure (%)
0.0
0.0
0.0
0.0
0.0
0.0
0.2
0.1
0.1
0.0
0.0
0.0
0.0
0.0
0.0
-3.3
-2.7
-6.0
0.0
0.0
0.0
0.0
0.0
0.0
-3.3
-2.7
-6.0
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
-1.1
-0.6
-1.7
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
-2.2
-2.2
-4.3
Expenditure not included in reporting framework
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Variance ($M)
Total explained
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
n/a
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
3.3
15
4
11.1
2.7
10
3
6.0
3
5
0.0
0
0.0
2
Allocation
-5
Expenditure
Variance
2
1
-6.0
-10
1
-11.1
-15
Original PSAT database
0
Reconstructed database
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
Source of Variance
Reallocation:
• PPSC reallocated some of its own funding to cover PSAT
initiatives - expenditures higher than allocations.
Source of variance, total PSAT reporting period
$ millions
Returned to General Revenue
Not spent in reporting period (carry
forward)
Note: PPSC was established December 12, 2006.
Not spent in reporting period (reprofile)
Expenditure not included in reporting
framework
Reductions
Other
Reallocation
-1.7
Transfers to other government
-4.3
organizations
-5
-4
-3
-2
-1
0
2008
Departmental Summary: Public Safety and Emergency Preparedness Canada
Summary of Reconstructed Database
Allocations as per TB submissions ($M)
Share of total PSAT allocations (%)
Total expenditures reported in PSAT reports ($M)
Share of total PSAT reported expenditure (%)
Variance ($M)
Total explained
2001
2002
2003
2004
2005
2006
2007
2008
Total
18.8
41.2
49.2
55.4
66.6
80.2
88.0
93.0
492.4
1.7
3.3
3.6
3.9
4.2
4.2
4.2
4.5
3.8
6.3
19.8
20.3
27.8
29.7
55.9
57.9
56.3
273.8
1.3
2.2
2.1
2.2
2.5
3.9
3.4
2.9
2.8
12.5
21.4
28.9
27.7
36.9
24.3
30.1
36.7
218.6
12.5
21.4
28.9
27.7
36.9
24.3
30.1
36.7
218.6
Returned to General Revenue
0.0
0.0
8.6
5.3
4.3
9.3
10.7
13.8
51.9
Reallocation
-1.1
-0.3
4.8
0.4
-0.4
-0.4
6.0
10.7
19.8
Not spent in reporting period (carry forward)
0.0
3.0
-1.6
-1.4
0.0
0.0
-0.2
0.2
0.0
Not spent in reporting period (reprofile)
0.0
3.8
-3.8
5.1
1.4
1.0
-3.1
-4.0
0.4
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.8
3.3
2.5
6.6
Expenditure not included in reporting framework
13.6
14.9
20.9
18.3
31.5
13.6
13.5
13.5
139.8
0.0
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
56.3
57.9
55.9
20.3
19.8
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
6.3
0
18.8
100
29.7
218.6
27.8
193.6
200
55.4
273.8
243.7
41.2
300
49.2
400
100
90
80
70
60
50
40
30
20
10
0
93.0
492.4
88.0
437.2
66.6
500
80.2
600
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Source of variance, total PSAT reporting period
$ millions
Expenditure not included in reporting
framework
139.8
Returned to General Revenue
51.9
Reallocation
19.8
Transfers to other government
organizations
6.6
Not spent in reporting period (reprofile)
0.4
Not spent in reporting period (carry
forward)
0.0
Reductions
0.0
Other
0.0
0
20
Expenditure not included in reporting framework:
• The $139.8M includes $107.6M in expenditures related to ongoing
funding for the establishment of the Office of Critical Infrastructure
Protection and Emergency Preparedness (OCIPEP) within National
Defence. National Defence was exempted from the additional
reporting through the PSAT framework on this initiative which was
then transferred to Public Safety and Emergency Preparedness
Canada when it was established in December 2003.
• Note: Lower level of confidence with regard to the following
expenditures totalling $15.4 M: $7M Interoperability Project;
$5.8M Heavy Urban Search and Rescue; $2.6M Organized Crime in
First Nations Communities. Indirect evidence suggests that monies
were expended as approved and not included in the PSAT reporting
framework.
Returned to General Revenue:
• Unused funds of $51.9M over the PSAT reporting period.
40
60
80 100 120 140 160
Reallocation:
• $19.8M in reallocations accounted for primarily by reallocations
from Critical Infrastructure Protection and Emergency Preparedness
($13.3M); Interoperability project ($3.7M); Secure Communications
Interoperability Project ($1.5M); and Enhanced Passenger Rail,
Urban Transit and Ferry Security ($1.3M). The funds were
redirected to other Public Safety and Emergency Preparedness
programming.
Transfers to other government organizations:
• Transfers between departments account for $6.6M of the variance.
Departmental Summary: Public Works and Government Services Canada
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
0.0
0.9
0.8
0.7
0.7
0.7
0.7
8.7
13.3
Share of total PSAT allocations (%)
0.0
0.1
0.1
0.1
0.0
0.0
0.0
0.4
0.1
Total expenditures reported in PSAT reports ($M)
0.0
0.7
0.7
0.7
0.7
0.4
0.7
8.7
12.8
Share of total PSAT reported expenditure (%)
0.0
0.1
0.1
0.1
0.1
0.0
0.0
0.5
0.1
0.0
0.2
0.0
0.0
0.0
0.3
0.0
0.0
0.5
0.2
0.0
0.0
0.0
0.0
0.4
0.0
0.0
0.5
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (carry forward)
0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.2
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reductions
0.0
0.0
0.0
0.0
0.0
0.3
0.0
0.0
0.3
Variance ($M)
Total explained
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
n/a
85.4
95.3
100.0
100.0
106.0
94.0
100.0
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
13.3
12
8
4
0.7
2006
0.7
0.4
2005
0.7
2004
0.7
2003
Allocation
0.7
2002
0.7
2001
0.7
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
0.7
0.5
0.7
0
0.8
1.4
0.9
10
9
8
7
6
5
4
3
2
1
0
12.8
11.9
2007
Expenditure
2008
Source of Variance
Source of variance, total PSAT reporting period
$ millions
Reductions
0.3
Not spent in reporting period (carry
forward)
Returned to General Revenue
0.0
Reallocation
0.0
Not spent in reporting period (reprofile)
0.0
Transfers to other government
organizations
Expenditure not included in reporting
framework
0.0
0.0
Other
0.0
0.1
0.1
0.2
0.2
0.3
Reductions:
• Further to the Budget 2006 Expenditure Review, PWGSC
gave up $309K in savings in 2006/07 from its Critical
Infrastructure Protection programming.
Not spend in reporting period (carry forward):
• PSGSC carried forward a further $239K from its Critical
Infrastructure Programming over the PSAT reporting period.
0.2
0.3
0.4
8.7
13.3
8.7
16
Departmental Summary: Royal Canadian Mounted Police
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
134.8
115.1
115.8
112.9
129.4
151.9
117.2
119.4
996.6
11.9
9.3
8.5
7.8
8.1
8.0
5.5
5.8
7.8
Total expenditures reported in PSAT reports ($M)
62.2
99.0
94.8
92.4
115.4
132.1
126.9
146.5
869.2
Share of total PSAT reported expenditure (%)
13.0
10.9
9.8
7.4
9.8
9.2
7.4
7.6
8.8
72.7
16.2
21.0
20.4
14.0
19.9
-9.6
-27.1
127.4
127.4
Allocations as per TB submissions ($M)
Share of total PSAT allocations (%)
Variance ($M)
Total explained
72.7
16.2
21.0
20.4
14.0
19.9
-9.6
-27.1
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Reallocation
2.6
13.4
16.5
-7.0
13.5
19.3
-10.4
-27.1
20.8
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
70.1
2.8
4.5
27.4
0.5
0.5
0.7
0.0
106.6
0.0
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
146.5
119.4
117.2
126.9
115.4
92.4
127.4
200
94.8
60
62.2
80
400
112.9
100
600
99.0
120
800
115.8
140
869.2
869.2
115.1
996.6
132.1
160
996.6
1,000
151.9
1,200
129.4
Reported expenditure and TB allocations, by year
$ millions
134.8
Comparison of original database and reconstructed database
$ millions
40
127.4
20
0
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Source of variance, total PSAT reporting period
$ millions
Expenditure not included in reporting
framework
106.6
Reallocation
20.8
Returned to General Revenue
0.0
Not spent in reporting period (carry
forward)
0.0
Not spent in reporting period (reprofile)
0.0
Transfers to other government
organizations
0.0
Reductions
0.0
Other
0.0
0
Expenditure not included in reporting framework:
• RCMP did not report on $53.3M in expenditures incurred as
part of the immediate response to 9/11 in its PSAT reports.
• RCMP understated expenditures related the Integrated
Border Enforcement Team and the Lawful Access Initiative in
its PSAT reporting, accounting for $23.4M of the variance.
• Other additional expenditures not reported in PSAT reports
totalled $1.8M.
Reallocation
• Net 20.8 (unused funds/transfer) was moved to other
priorities.
20
40
60
80
100
120
Departmental Summary: Security Intelligence Review Committee
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Allocations as per TB submissions ($M)
0.0
0.0
0.0
0.4
0.4
0.4
0.4
0.4
Total
1.9
Share of total PSAT allocations (%)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Total expenditures reported in PSAT reports ($M)
0.0
0.0
2.1
3.0
3.0
0.0
0.3
0.3
8.7
Share of total PSAT reported expenditure (%)
0.0
0.0
0.2
0.2
0.3
0.0
0.0
0.0
0.1
0.0
0.0
-2.1
-2.6
-2.6
0.4
0.0
0.0
-6.8
0.0
0.0
-2.1
-2.6
-2.6
0.4
0.0
0.0
-6.8
Returned to General Revenue
0.0
0.0
0.0
0.0
0.0
0.2
0.2
0.2
0.6
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.1
0.2
0.2
0.5
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
0.0
0.0
-2.1
-2.6
-2.6
0.1
-0.3
-0.3
-7.9
0.0
Variance ($M)
Total explained
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
n/a
n/a
n/a
100.0
100.0
100.0
100.0
100.0
100.0
Proportion of allocation that is explained (%)
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
8.7
4
8.7
6
3.0
3.0
10
3
2
1.9
2.1
1.9
2
-2
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Returned to General Revenue:
• $600K of unused funds over the PSAT reporting period as the
organization was understaffed.
Source of variance, total PSAT reporting period
$ millions
Returned to General Revenue
0.6
Not spent in reporting period (carry
forward)
0.5
Reallocation
0.0
Not spent in reporting period (reprofile)
0.0
Transfers to other government
organizations
0.0
Reductions
0.0
Other
0.0
Expenditure not included in reporting
framework
-10
-7.9
-8
-6
-4
-2
0
2
0.3
2003
Allocation
0.3
2002
0.4
2001
0.4
0
0.4
-6.8
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
0.4
-6.8
-10
0.4
1
-6
Expenditure not included in reporting framework:
• Ongoing PSAT funding was provided to SIRC in order to
augment its overall capacity following the significant growth
in CSIS operations since 9/11. SIRC’s funding was rolled into
the organization’s regular budget, as intended, and not
uniquely identified. For certain fiscal years, SIRC reported on
its entire budget and, therefore, reported on a total of
$7.9M in excess over the reporting period.
Departmental Summary: Transport Canada
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
100.8
47.9
43.3
41.8
88.6
134.3
112.5
50.7
619.8
8.9
3.9
3.2
2.9
5.5
7.1
5.3
2.5
4.8
Total expenditures reported in PSAT reports ($M)
88.5
44.5
29.8
38.5
52.2
57.0
97.8
145.4
553.7
Share of total PSAT reported expenditure (%)
18.5
4.9
3.1
3.1
4.5
4.0
5.7
7.6
5.6
12.2
3.4
13.6
3.3
36.3
77.3
14.8
-94.8
66.1
Allocations as per TB submissions ($M)
Share of total PSAT allocations (%)
Variance ($M)
Total explained
12.2
3.4
13.6
3.3
36.3
77.3
14.8
-94.8
66.1
Returned to General Revenue
12.2
4.3
3.0
2.3
22.1
4.4
11.9
9.7
69.9
Reallocation
0.0
-0.9
-1.5
0.1
-1.7
-3.1
-5.7
-6.7
-19.6
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.2
-0.1
-0.2
0.0
Not spent in reporting period (reprofile)
0.0
0.0
4.2
0.9
11.0
72.5
8.0
-81.0
15.5
Transfers to other government organizations
0.0
0.0
0.6
-0.4
4.6
2.7
0.7
-14.9
-6.8
Expenditure not included in reporting framework
0.0
0.0
7.4
0.4
0.4
0.6
0.0
-4.2
4.6
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
2.5
2.5
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
160
619.8
2006
50.7
2005
97.8
2004
57.0
2003
Allocation
52.2
2002
38.5
2001
29.8
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
41.8
0
40
66.1
43.3
94.5
100
44.5
200
47.9
80
300
88.6
88.5
400
100.8
120
500
112.5
553.7
522.0
145.4
616.4
600
134.3
700
2007
Expenditure
2008
Source of Variance
Source of variance, total PSAT reporting period
$ millions
Returned to General Revenue
69.9
Not spent in reporting period (reprofile)
15.5
Expenditure not included in reporting
framework
4.6
Reductions
0.0
Other
0.0
Transfers to other government
organizations
Not spent in reporting period (reprofile):
• Reprofile of $15.5M, primarily related to the Marine Security
Contribution Program.
2.5
Not spent in reporting period (carry
forward)
Expenditure not included in reporting framework:
• Ex gratia payments for closure of Canadian air space were
not included original PSAT reports.
-6.8
Reallocation -19.6
-40
-20
0
Return to General Revenue:
• Unused funds of $69.9M over the PSAT Reporting period.
This includes a $19M in 2005-06 (primarily G&C) related to
the marine security contribution program, due for the most
part on project timelines slipping as well as withdrawal of
some project by applicants.
20
40
60
80
Reductions:
• Transport implemented a $2.5M cut to its Marine Security
Contribution Program as a result of its Strategic Review,
starting in 2008-09.
Note: Amounts reported by TC as "other" were reclassified as
reallocations (additional monies from permanent allocated to
PSAT initiatives).
Departmental Summary: Treasury Board Secretariat
Summary of Reconstructed Database
2001
2002
2003
2004
2005
2006
2007
2008
Total
Allocations as per TB submissions ($M)
0.0
1.1
1.8
3.9
1.5
0.9
0.9
0.7
10.8
Share of total PSAT allocations (%)
0.0
0.1
0.1
0.3
0.1
0.0
0.0
0.0
0.1
Total expenditures reported in PSAT reports ($M)
0.0
1.0
1.2
1.7
1.5
1.4
2.4
2.7
11.8
Share of total PSAT reported expenditure (%)
0.0
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.1
0.0
0.1
0.6
2.2
0.1
-0.5
-1.5
-2.0
-1.0
Variance ($M)
Total explained
0.0
0.1
0.6
2.2
0.1
-0.5
-1.5
-2.0
-1.0
Returned to General Revenue
0.0
0.1
0.5
0.2
0.2
0.0
0.0
0.0
1.0
Reallocation
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (carry forward)
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Not spent in reporting period (reprofile)
0.0
0.0
0.0
0.8
-0.8
0.0
0.0
0.0
0.0
Transfers to other government organizations
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Expenditure not included in reporting framework
0.0
0.0
0.2
1.2
0.7
0.0
0.0
0.1
2.2
Reductions
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Other
Proportion of allocation that is explained (%)
0.0
0.0
0.0
0.0
0.0
-0.5
-1.5
-2.1
-4.2
n/a
100.0
100.0
100.0
100.0
100.0
100.0
100.0
100.0
Reported expenditure and TB allocations, by year
$ millions
Comparison of original database and reconstructed database
$ millions
10.8
12
11.8
10.8
5
11.8
3.9
14
4
10
2.4
3
6
-4
-1.0
0.7
-1.0
0.9
0.9
1
-2
1.4
1.5
1.5
1.0
1.1
2
0
1.2
2
2
1.7
1.8
3
4
2.7
4
8
1
0
Allocation
Expenditure
Variance
Original PSAT database
Reconstructed database
2001
2002
2003
Allocation
2004
2005
2006
2007
Expenditure
2008
Source of Variance
Source of variance, total PSAT reporting period
$ millions
Expenditure not included in reporting
framework
2.2
Returned to General Revenue
Returned to General Revenue:
• Unused funds of $1M over the PSAT reporting period.
1.0
Reallocation
0.0
Not spent in reporting period (carry
forward)
0.0
Not spent in reporting period (reprofile)
0.0
Transfers to other government
organizations
0.0
Reductions
0.0
Other
Other:
• In the case of Emergency Preparedness Work, TBS
reallocated $4.2M in permanent funding to cover
expenditures as PSAT funding allocations were not sufficient.
-4.2
-6
-5
-4
-3
-2
-1
0
1
Expenditure not included in reporting framework:
• TBS had additional expenditures of $2.2M, related primarily
to Public Security Interoperability, not previously reported in
PSAT reports.
2
3