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Quarterly Financial Report 2011-2012 Q3

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

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 December 31, 2011 and year to date in comparison to the prior year. 

As of December 31, 2011, total authorities available for the fiscal year increased by $505,238, or 7 percent, when compared to the same quarter of 2010-11.   The additional spending authority is comprised of:

  • incremental reprofiled funds from prior years, $300,000
  • reimbursement for eligible expenditures, largely for one time cash outs of severance up to November 30, 2011, $175,518
  • additional budgetary statutory authorities for increasing employee benefit costs, $29,720

 

Program expenditures in the third quarter of 2011-12 were $1,482,900, up 10 percent from the $1,350,799 in the same period last year, with the following major changes by standard object:

  • an increase in professional services primarily as a result of the timing of payments to the financial shared service provider and higher costs associated with increased recruitment activity,
  • an increase in equipment expenditures to provide tools to staff for secure remote access to desktops,
  • an increase in utilities, material and supplies as promotional items were acquired for distribution to visitors at the PSIC kiosk that is set up at various events attended by public servants, and
  • a decrease in personnel costs, as the prior year includes a severance payout to the former Commissioner which was in part offset by the impact on costs of staffing positions this year.

 

For the first nine months of 2011-12, program expenditures were $3,699,324, up 11 percent from the $3,346,868 in the same period of 2010-11.  Personnel costs increased as positions in the office were staffed, as reflected by the 4.4 full time equivalents (FTE) increase in the first nine months as compared to the same nine months in the prior year, from 17.3 FTE to 21.7 FTE. The added personnel costs for staffing are offset by a decrease in severance payments, as the payout to the former Commissioner only in part offsets the one-time cash outs of severance to staff this year stemming from new collective agreements. The balance of year to date major increases in expenditures were for professional services due to a higher level of staffing activity and equipment purchases to provide staff with remote access as noted above.

 

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 Case Volumes

The intake of new cases has increased by approximately 51 percent in the first nine months over the same period in the prior year.  In the final quarter of the prior year, there were a significant number of cases received after the OAG report was tabled, it is estimated this will likely reduce the final year over year increase to approximately 10 percent.  The number of cases may not necessarily reflect a pressure on resources required to monitor and address cases 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 the potential that case volumes will continue to increase.   Under these circumstances there is a risk that PSIC’s ability to address a significant rise in case volumes in a timely manner may be impacted. 


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

Operations

There have been no significant changes in relation to the operations this quarter.

Personnel

Mr. Dion was appointed Commissioner effective December 21, 2011.  Mr. Dion had been serving as Interim Public Sector Integrity Commissioner since December 2010.

Programs

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


Approved by:

Original signed by Joe Friday, Deputy Commissioner, acting for:

Me Mario Dion
Public Sector Integrity Commissioner

 

Original signed by:

Patricia Fraser, CA
Chief Financial Officer

 

Ottawa, Canada
February 13, 2012

 

Statement of Authorities (unaudited)

(in dollars)

Fiscal Year 2011-2012

Fiscal Year 2010-2011

Total available for use for the year ending
March 31, 2012*

Used during the quarter ended
December 31, 2011

Year to date used at
quarter-end

Total available for use for the year ending
March 31, 2011*

Used during the quarter ended December 31, 2010

Year to date used at quarter-end

Vote 50 - Program Expenditures

6,810,168

1,349,160

3,298,104

6,334,650

1,224,489

2,967,938

Budgetary Statutory Authorities

534,960

133,740

401,220

505,240

126,310

378,930

Total Budgetary Authorities

7,345,128

1,482,900

3,699,324

6,839,890

1,350,799

3,346,868

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

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal Year 2011-2012

Fiscal Year 2010-2011

(in dollars)

Planned expendi-tures for the year ending
March 31, 2012

Expended during the quarter ended 
December 31, 2011

Year to date used at quarter-end

Planned expendi-tures for the year ending March 31, 2011

Expended during the quarter ended
December 31, 2010

Year to date used at
quarter-end

Personnel

3,682,478

956,818

2,633,394

3,758,890

1,124,392

2,466,604

Transportation and communications

120,000

20,356

49,473

170,000

19,358

68,291

Information

100,000

29,070

68,479

170,000

17,035

57,969

Professional and special services

2,792,650

398,111

789,274

2,426,000

167,741

674,043

Rentals

70,000

9,436

20,956

60,000

8,410

19,209

Repair and maintenance

50,000

4,088

20,089

25,000

8,505

23,083

Utilities, material and supplies

70,000

18,274

44,849

50,000

(25)

29,121

Acquisitions of machinery and equipment

430,000

43,702

67,704

180,000

5,3108,418

Transfer payments

30,000

3,045

5,106

-

-

-

Other payments

----

73

130

Total Budgetary Expenditures

7,345,128

1,482,900

3,699,324

6,839,890

1,350,799

3,346,868

 

2015-10-21