Analysis of trends in spending and human resources

Actual expenditures

Departmental spending trend graph

The following graph presents planned (voted and statutory spending) over time.

Budgetary performance summary for Core Responsibilities and Internal Services (dollars)

Core Responsibilities and Internal Services	2020–21 Main Estimates	2020–21 Planned spending	2021–22 Planned spending	2022–23 Planned spending	2020–21 Total authorities available for use	2018–19 Actual spending (authorities used)	2019–20 Actual spending (authorities used)	2020–21 Actual spending (authorities used)
Statistical Information	661,506,812	661,506,812	855,425,655	566,602,643	715,298,954	559,559,344	584,770,894	666,463,788
Internal Services	73,941,885	73,941,885	66,905,037	65,930,587	80,666,297	72,385,465	82,217,225	78,844,148
Total gross expenditures	735,448,697	735,448,697	922,330,692	632,533,230	795,965,251	631,944,809	666,988,119	745,307,936
Respendable Revenue	-120,000,000	-120,000,000	-120,000,000	-120,000,000	-123,989,068	-124,200,719	-120,038,495	-123,989,068
Total Net Expenditures	615,448,697	615,448,697	802,330,692	512,533,230	671,976,183	507,744,090	546,949,624	621,318,868

Statistics Canada is funded by two sources: direct parliamentary appropriations and cost-recovery activities. Statistics Canada has the authority to generate $120 million annually in respendable revenue related to two streams: statistical surveys and related services, and custom requests and workshops. If exceeded, a request can be made to increase the authority, as was the case in the last few years.

In recent years, respendable cost-recovery revenue has contributed between $120 million and $124 million annually to the agency’s total resources. A large portion of this respendable revenue comes from federal departments to fund specific statistical projects.

Spending fluctuations between the years shown in the graph and table above were mainly caused by the Census Program. Voted spending decreased in 2018–19 as the 2016 Census of Population and 2016 Census of Agriculture were winding down. This pattern is typical for the agency because of the cyclical nature of the Census Program. Spending then begins to ramp up and peak again in 2021–22 when the 2021 Census of Population and 2021 Census of Agriculture are conducted, followed by a significant decrease in subsequent years as these activities wind down.

The difference between 2020–21 actual spending and 2020–21 total authorities available for use is largely attributable to how the agency strategically manages its investments. The agency has leveraged the operating budget carry-forward mechanism to manage the cyclical nature of normal program operations towards the agency’s strategic priorities and to ensure the quality of its existing programs is maintained. Throughout the year, forecast lapses and amounts carried forward are managed centrally, by priority, within the statistical information core responsibility.

The difference is also attributable to several amendments to the 2021 Census of Population’s original spending plan, resulting in a decrease in spending for 2020–21. These amendments are mostly because of the COVID-19 pandemic.

Internal Services’ spending from 2018–19 to 2020–21 includes planned resources from temporary funding related to an initiative approved in 2018–19 to migrate the agency’s infrastructure to the cloud.

2020–21 Budgetary actual gross spending summary (dollars)

Core responsibilities and Internal Services	2020–21 Actual gross spending	2020–21 Actual revenues netted against expenditures	2020–21 Actual net spending (authorities used)
Statistical Information	666,463,788	-123,989,068	542,474,720
Internal Services	78,844,148	0	78,844,148
Total Gross Expenditures	745,307,936	-123,989,068	621,318,868

Statistics Canada has generated $124 million in respendable revenue from the sale of statistical products and services.

Actual human resources

Human resources summary for core responsibilities and Internal Services

Core responsibilities and Internal Services	2018–19 Actual full-time equivalents	2019–20 Actual full-time equivalents	2020–21 Planned full-time equivalents	2020–21 Actual full-time equivalents	2021–22 Planned full-time equivalents	2022–23 Planned full-time equivalents
Statistical Information	5,498	5,595	5,800	6,099	6,026	5,065
Internal Services	645	626	585	684	563	546
Total Gross Expenditures	6,143	6,221	6,385	6,783	6,589	5,611
Respendable Revenue	-1,380	-1,366	-1,251	-1,340	-1,231	-1,241
Total Net Expenditures	4,763	4,856	5,134	5,443	5,358	4,370

Similar to trends seen in planned spending, full-time equivalent (FTE) changes from year to year are largely explained by the cyclical nature of the Census Program. Activity decreased in 2018–19, as the 2016 Census of Population and 2016 Census of Agriculture were winding down. Activity then begins to ramp up and peak again in 2021–22, when the 2021 Census of Population and 2021 Census of Agriculture are conducted. There is also a temporary FTE increase in 2020–21 explained by Statistics Canada’s survey interviewers hired under the Statistics Act, to provide additional capacity for provincial and territorial governments to conduct contact tracing.

Included in net expenditure FTEs are approximately 410 public servant FTEs based across Canada outside the National Capital Region (NCR). Also included are approximately 1,095 interviewer FTEs (representing approximately 2,100 interviewers) outside the NCR. These interviewers are part-time workers with assigned workweeks that are determined by the volume of collection work available; they are hired under the Statistics Act, by the authority of the Minister of Innovation, Science and Industry. Interviewers are covered by two separate collective agreements and are employed through Statistical Survey Operations. Many of Statistics Canada’s main outputs rely heavily on data collection and the administration of these activities, which takes place across Canada.

Expenditures by vote

For information on Statistics Canada’s organizational voted and statutory expenditures, consult the Public Accounts of Canada 2020–2021.

Government of Canada spending and activities

Information on the alignment of Statistics Canada’s spending with the Government of Canada’s spending and activities is available in GC InfoBase.

Financial statements and financial statements highlights

Financial statements

Statistics Canada's financial statements (unaudited) for the year ending March 31, 2021, are available on the agency's website.

The agency uses the full accrual accounting method to prepare and present its annual financial statements, which are part of the departmental results reporting process. However, spending authorities presented in the previous sections of this report remain on an expenditure basis. A reconciliation between the bases of reporting is available in Note 3 of the financial statements.

Financial statement highlights

Condensed Statement of Operations (unaudited) for the year ended March 31, 2021 (dollars)

Financial information	2020–21 Planned results	2020–21 Actual results	2019–20 Actual results (restated)	Difference (2020–21 Actual results minus 2020–21 Planned results)	Difference (2020–21 Actual results minus 2019–20 Actual results)
Total expenses	848,569,377	852,413,139	757,438,321	3,843,762	94,974,818
Total revenues	120,000,000	120,247,616	121,936,643	247,616	-1,689,027
Net cost of operations before government funding and transfers	728,569,377	732,165,523	635,501,678	3,596,146	96,663,845

Statistics Canada's Future-Oriented Statement of Operations (unaudited) for the year ending March 31, 2021, is available on the agency website. The assumptions underlying the forecasts were made before the completion of the 2019–20 fiscal year.

The net cost of operations before government funding and transfers was $732.2 million, an increase of $96.7 million (15.2%) from $635.5 million in 2019–20. The increase in expenses is mainly because of an overall increase in the agency’s activities, particularly for the 2021 Census of Population Program, the workload migration and cloud program, and the COVID-19 initiatives in partnership with Health Canada. Additionally, salary costs increased because of the ratification of certain collective agreements in 2020–21. This is offset by an immaterial decrease in revenue related to cost-recovery projects mainly with non-federal clients.

The difference between actual and planned net costs for 2020–21 is $3.6 million (0.5%). Expenses were $3.8 million higher than anticipated. The ratification of collective agreements, as well as higher vacation pay and compensatory leave accrual, and additional spending for COVID-19 initiatives in partnership with Health Canada contributed to a significant increase in expenditures. This is mostly offset by a change in the 2021 Census of Population Program spending profile because of the COVID-19 pandemic and other factors, which resulted in a decrease in non-salary spending. Revenues were $0.2 million higher than anticipated.

For more information on the distribution of expenses by program and type, please see the two charts below.

Gross expenditures by core responsibility

Total expenses, including respendable revenue and services provided without charge by federal government departments, were $852.4 million in 2020–21. These expenses comprised $763.4 million (89.6%) for Statistical Information and $89 million (10.4%) for Internal Services.

Gross expenditures by type

Statistics Canada spent $852.4 million in 2020–21. These expenses comprised $685.9 million (80.5%) for salaries and employee benefits, $43.6 million (5.1%) for accommodation, $38.0 million (4.5%) for professional and special services, $31.5 million (3.7%) for amortization, $23.1 million (2.7%) for rentals, $10.8 million (1.3%) for materials and supplies, $10.6 million (1.2%) for transportation and postage, and $8.5 million (1.0%) in other expenses.

Condensed Statement of Financial Position (unaudited) as of March 31, 2021 (dollars)

Financial information	2020–21	2019–20 (restated)	Difference (2020–21 minus 2019–20)
Total net liabilities	160,919,348	130,839,608	30,079,740
Total net financial assets	77,141,756	66,957,087	10,184,669
Departmental net debt	83,777,592	63,882,521	19,895,071
Total non-financial assets	170,230,625	170,649,354	-418,729
Departmental net financial position	86,453,033	106,766,833	-20,313,800

The departmental net financial position was $86.5 million at the end of 2020–21, a decrease of $20.3 million from $106.8 million in 2019–20.

The increase in total net liabilities is mainly explained by an increase in accrued liabilities for vacation pay and compensatory leave resulting from employees accumulating vacation days during the COVID-19 pandemic and an increase in accounts payable, mostly for the 2021 Census of Population Program.

The increase in total net financial assets is mainly explained by an increase in the amount due from the Consolidated Revenue Fund as of March 31 to pay for accounts payable and accrued salaries and wages. This is offset by a decrease in accounts receivable from other government departments and agencies and external parties.

For more information on the distribution of the balances in the statements of financial position, please see the two charts below.

Assets by type

Total assets, including financial and non-financial assets, were $247.4 million at the end of 2020–21. Tangible capital assets represented the largest portion of assets, at $160.4 million (64.8%). They consisted of informatics software ($77.0 million), software under development ($66.9 million), leasehold improvements ($14.6 million) and other assets ($1.9 million). The remaining portion comprised $71.9 million (29.1%) for amounts due from the Consolidated Revenue Fund, $7.9 million (3.2%) for prepaid expenses, $5.3 million (2.1%) for accounts receivable and advances, and $1.9 million (0.8%) for consumable supplies.

Liabilities by type

Total liabilities were $160.9 million at the end of 2020–21. Accounts payable and accrued liabilities made up the largest portion of liabilities, at $89.6 million (55.7%). They consisted of accounts payable to external parties ($41.7 million), accounts payable to other federal government departments and agencies ($11.6 million), and accrued salaries and wages ($36.3 million). The next largest portion was vacation pay and compensatory leave, at $53.1 million (33.0%). Employee future benefits made up $18.1 million (11.2%). The remaining portion was composed of deferred revenue, at $0.1 million (0.1%).