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Quarterly Financial Report 2012-2013 Q1

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 2012-13 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 June 30, 2012 in comparison to the prior year. 

As of June 30, 2012, total authorities available for the fiscal year were $5.7 million, a decrease of $1.2 million, or 18 percent, when compared to the same quarter of the prior year.  This decrease reflects the Office returning to its base budget.  In 2009-10, $1.2 million of lapsed funds were reprofiled to 2011-12 to fund anticipated onetime costs, such as a new case management system. These additional funds were not utilized in the prior year as priorities, operating requirements and the initiative to standardize government wide systems evolved.

Program expenditures in the first quarter of 2012-13 were $1,062,694, up 3 percent from the $1,032,480 in the same period last year, with the following major changes by standard object:

  • an increase in personnel costs, as the growth in staff during 2011-12 is reflected in added salary costs this year, and this growth is an even greater impact as the first quarter of the prior year included $75,637 of one-time cash outs of severance to staff stemming from new collective agreements,
  • a decrease in professional services primarily as a result of the timing of payments to the human resources shared service provider and a decrease in the requirements for translation services,   
  • an increase in rental costs as a result of the additional leased space to accommodate the growth in the Office, and
  • a decrease in equipment and supplies arising from the timing of software and equipment purchases for staff.

 

Personnel costs increased as positions in the office were staffed, as reflected by the 2.3 full-time equivalents (FTE) increase in the first quarter as compared to the period in the prior year, from 6.5 FTE to 8.8 FTE.

 

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 more than doubled in the first three months over the same period in the prior year; however volume can vary by month throughout the year. 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. Further, the Office continues to improve processes and build precedents which will add to the efficiency of the operations. 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


There have been no significant changes in relation to the operations, personnel or program this quarter.

 

Approved by:

Original signed by:

Mario Dion
Public Sector Integrity Commissioner

 

Original signed by:

Patricia Fraser, CA
Chief Financial Officer

 

Ottawa, Canada
August 17, 2012

 

Statement of Authorities (unaudited)

(in dollars)

Fiscal Year 2012-2013

Fiscal Year 2011-2012

Total available for use for the year ending
March 31, 2013*

Used during the quarter ended
June 30, 2012

Year to date used at
quarter-end

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

Used during the quarter ended June 30, 2011

Year to date used at quarter-end

Vote 50 - Program Expenditures

5,133,000

931,926

931,926

6,333,000

898,740

898,740

Statutory Authorities

523,072

130,768

130,768

535,960

133,740

133,740

Total Authorities

5,656,072

1,062,694

1,062,694

6,867,960

1,032,480

1,032,480

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

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal Year 2012-2013

Fiscal Year 2011-2012

(in dollars)

Planned expenditures  for the year ending
March 31, 2013

Expended during the quarter ended 
June 30, 2012

Year to date used at quarter-end

Planned expenditures for the year ending March 31, 2012

Expended during the quarter ended
June 30, 2011

Year to date used at
quarter-end

Personnel

3,757,072

906,590

906,590

3,506,890

773,375

773,375

Transportation and communications

146,000

23,261

23,261

150,000

13,704

13,704

Information

140,000

6,137

6,137

150,000

14,525

14,525

Professional and special services

1,238,000

68,929

68,929

2,531,000

182,253

182,253

Rentals

195,000

44,256

44,256

40,000

6,563

6,563

Repair and maintenance

60,000

8,231

8,231

30,000

8,100

8,100

Utilities, material and supplies

45,000

1,452

1,452

30,000

12,902

12,902

Acquisitions of machinery and equipment

35,000

3,818

3,818

430,000

20,50820,508

Transfer payments

40,000

-

-

-

550

550

Other  subsidies and payments

-2020-

-

-

Total Budgetary Expenditures

5,656,072

1,062,694

1,062,694

6,867,960

1,032,480

1,032,480

2015-10-21