Quarterly FInancial Report 2013-2014 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 2013-14 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, 2013 in comparison to the prior year. 

As of June 30, 2013, total authorities available for the fiscal year were $5.7 million, comparable to the same quarter of the prior year.

Program expenditures in the first quarter of 2013-14 were $1,151,966, up 8 percent or $89,272, from the $1,062,694 in the same period last year, with the following major changes by standard object:

  • a decrease in personnel costs of $20,823 as a result of a reduced number of staffed positions offset in part by wage increases administered per collective agreements and the impact of job category and classification reviews,
  • an increase in professional services of $100,427 primarily as a result of the timing of payments to the government shared service providers, and 
  • an increase in rental costs of $18,571 as a result of timing of payments, including an additional month’s rent expenditure in the current year in comparison to the prior year first quarter.


 

3. Risks and Uncertainties

Increasing Case Volumes

The intake of new cases decreased by 13%, or 4 fewer disclosures of wrongdoing, in the first quarter as compared the same period in the prior year; however volume does 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, if there was a significant increase in the number of cases, the Office runs the risk of not being able to process all files in a timely manner. 

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.

5. Budget 2012 Implementation


As part of the measures announced in the Budget 2012, PSIC`s reference levels for its operating budget will be reduced by 5% or $283,000 in 2014-15. The timing of the reduction provides the Office opportunity to streamline, standardize and consolidate functions and improve business processes to achieve the operating savings by 2014-15.

 

Approved by:

Original signed by:

Mario Dion
Public Sector Integrity Commissioner

 

Original signed by:

Patricia Fraser, CPA, CA
Chief Financial Officer

 

Ottawa, Canada
August 15, 2013

Statement of Authorities (unaudited)

(in dollars)

Fiscal Year 2013-2014

Fiscal Year 2012-2013

Total available for use for the year ending
March 31, 2014*

Used during the quarter ended
June 30, 2013

Year to date used at
quarter-end

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

Vote 50 - Program Expenditures

5,154,100

1,021,766

1,021,766

5,133,000

931,926

931,926

Statutory Authorities

520,799

130,200

130,200

523,072

130,768

130,768

Total Authorities

5,674,899

1,151,966

1,151,966

5,656,072

1,062,694

1,062,694

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

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal Year 2013-2014

Fiscal Year 2012-2013

(in dollars)

Planned expenditures  for the year ending
March 31, 2014

Expended during the quarter ended 
June 30, 2013

Year to date used at quarter-end

Planned expenditures for the year ending March 31, 2013

Expended during the quarter ended
June 30, 2012

Year to date used at
quarter-end

Personnel

3,513,899

885,767

885,767

3,757,072

906,590

906,590

Transportation and communications

123,000

11,782

11,782

146,000

23,261

23,261

Information

105,000

9,265

9,265

140,000

6,137

6,137

Professional and special services

1,601,000

169,356

169,356

1,238,000

68,929

68,292

Rentals

210,000

62,827

62,827

195,000

44,256

44,256

Repair and maintenance

25,000

180

180

60,000

8,231

8,231

Utilities, material and supplies

34,000

1,683

1,683

45,000

1,452

1,452

Acquisitions of machinery and equipment

23,000

8,442

8,442

35,000

3,818 3,818

Transfer payments

40,000

2,655

2,655

40,000

-

-

Other  subsidies and payments

- 9 9 -

20

20

Total Budgetary Expenditures

5,674,899

1,151,966

1,151,966

5,656,072

1,062,694

1,062,694

2015-10-21