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Quarterly Financial Report 2011-2012 Q2

Office of the Public Sector Integrity Commissioner of Canada

Statement outlining results, risks and significant changes in operations, personnel and program

1. Introduction

This quarterly report has been prepared by management as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board, and it should be read in conjunction with the Main Estimates and Supplementary Estimates. This quarterly report has not been subject to an external audit or review.

Mandate

The Office of the Public Sector Integrity Commissioner of Canada (PSIC) is an independent Agent of Parliament established to administer the Public Servants Disclosure Protection Act (PSDPA or the Act), which came into force in April 2007. The Office is mandated to provide a confidential, independent and effective response to:

  • disclosures of wrongdoing in the federal public sector from public servants or members of the public; and
  • complaints of reprisal from public servants and former public servants.


Further details on the Office’s authority, mandate and program activities can be found in its Reports on Plans and Priorities, Departmental Performance Reports and Annual Reports.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the PSIC's spending authorities granted by Parliament and those used by the Office, consistent with the Main Estimates for the 2011-12 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.

The authority of Parliament is required before moneys can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

The Office uses the full accrual method of accounting to prepare and present its annual departmental financial statements that are part of the departmental performance reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

2. Highlights of Fiscal Quarterly and Fiscal Year to Date (YTD) Results

This section highlights the significant items that contributed to the net increase or decrease in resources available for the year and actual expenditures for the quarter ended September 30, 2011 in comparison to the prior year. 

As of September 30, 2011, total authorities available for the fiscal year increased by $329,720, or 5 percent, when compared to the same quarter of 2010-11.   The additional spending authority is comprised of $300,000 in incremental reprofiled funds in comparison to 2010-11 and $29,720 in additional budgetary statutory authorities for increasing employee benefit costs.

Program expenditures in the second quarter of 2011-12 were $1,183,944, up 2 percent from the $1,161,247 in the same period last year.   Personnel costs increased as positions in the office were staffed; there were additional resources of 1.4 full time equivalent (FTE) staff in the second quarter as compared to the same quarter in the prior year.  In addition, personnel costs increased as severance payments were made due to revisions to specific collective agreements effective 2011-12.  The personnel cost increases were largely offset by a decrease in expenditures for professional services due to the timing of payments and a decrease in travel expenditures.

For the first six months of 2011-12, program expenditures were $2,216,424, up 13 percent from the $1,996,069 period of 2010-11.  Personnel costs increased as positions in the office were staffed as reflected by the 2.3 FTE increase in the first six months as compared to the same six months in the prior year, from 11.4 FTE to 13.7 FTE. In addition, personnel costs increased as severance payments were made due to revisions to specific collective agreements effective 2011-12. The personnel cost increases were largely offset by a decrease in expenditures for professional services due to the timing of payments and a decrease in travel expenditures.

3. Risks and Uncertainties

Budget Constraints

Senior management has addressed the cost containment measures set out in Budget 2010 to deal with the continued need to fund salary increases up to 2012-13.

Increasing Complaint Volumes

In part due to the OAG’s December 2010 report and continuing awareness activities initiated by the Office, the intake of new cases has increased by approximately 40%   in the first six months over the same period in the prior year.  The number of cases may not necessarily reflect a pressure on resources required to monitor and address complaints in a timely manner, as the complexity of each case can vary significantly.   However, after consideration of the forecasted government environment of workforce adjustments arising from the strategic and operating reviews, there is a risk that complaint volumes will continue to increase.   Under these circumstances there is a risk that PSIC’s ability to address a significant rise in complaint volumes in a timely manner may be impacted. 

4. Significant Changes in Relation to Operations, Personnel and Programs

Operations

In May 2011 an Advisory Committee was established to connect with stakeholders and is comprised of representatives from PSIC, advocacy groups, unions, APEX, the Public Servants Disclosure Protection Tribunal, the Treasury Board Secretariat and the Senior Officers' community.  

Personnel

As of September 30, 2011 the key management role of Deputy Commissioner was staffed.  In June 2011 an Executive Search for a new Commissioner commenced and the Interim Commissioner appointment, Mario Dion, was extended to December 2011.

Programs

There have been no significant changes in relation to the program this year.


Approved by:

Mario Dion
Interim Public Sector Integrity Commissioner of Canada
 Patricia Fraser, CA
Chief Financial Officer

 Ottawa, Canada
 November 28, 2011

Statement of Authorities (unaudited)

(in dollars)Fiscal Year 2011-12Fiscal Year 2010-11
Total available for use for the year ending
March 31, 2012*
Used during the quarter ended
September 30, 2011
Year to date used at
quarter-end
Total available for use for the year ending
March 31, 2011*
Used during the quarter ended September 30, 2010Year to date used at quarter-end
Vote 50 - Program Expenditures6,634,6501,050,2041,948,9446,334,6501,035,9371,743,449
Budgetary Statutory Authorities534,960133,740267,480505,240126,310252,620
Total Budgetary Authorities7,169,6101,183,9442,216,4246,839,8901,161,2471,996,069

* Includes only Authorities available for use and granted by Parliament at quarter-end.

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal Year 2011-12Fiscal Year 2010-11
(in dollars) Planned expendi-tures for the year ending
March 31, 2012
Expended during the quarter ended 
September 30, 2011
Year to date used at quarter-endPlanned expendi-tures for the year ending March 31, 2011Expended during the quarter ended
September 30, 2010
Year to date used at
quarter-end
Personnel3,788,610903,2011,676,5763,758,890690,6181,342,212
Transportation and Communications150,00015,41329,117170,00036,63848,933
Information150,00024,88439,409170,00025,26340,934
Professional and Special Services2,531,000208,910391,1632,426,000370,701506,302
Rentals40,0004,95711,52060,0004,44310,799
Repair and Maintenance30,0007,90116,00125,00014,55814,578
Utilities, Material and Supplies30,00013,67326,57550,00015,91829,146
Acquisitions of Machinery and Equipment430,0003,49424,002180,0003,1083,108
Transfer payments20,0001,5112,061---
Other Payments-----57
Total Budgetary Authorities7,169,6101,183,9442,216,4246,839,8901,161,2471,996,069

 

2015-10-21