Quarterly Financial Report 2013-2014 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, 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 December 31, 2013 in comparison to the prior year. 

As of December 31, 2013, total authorities available for the fiscal year were $6.0 million, comparable to the same quarter of the prior year.

Program expenditures in the third quarter of 2013-14 were $1,448,070, an increase of 5% or $68,060, from spending of $1,380,010 in the same period last year, with the following major changes by standard object:

  • An increase in professional services of $101,263 largely a result of an additional $150,000 contribution to the government wide shared case management system and an investment in IT to complete reconstruction of the Offices web site for $35,700, offset by a reduced use of professional services for operational files of $97,090.

 

For the first nine months of 2013-14, program expenditures were $4,008,792, up 4 percent or $150,825, from the $3,857,967 in the same period of 2012-13, with the following major changes by standard object:

  • An increase in professional and special services of $225,951 largely as a result of the $200,000 in funds provided to the cross government shared case management system initiative and the investment in IT to complete reconstruction of the Offices web site for $35,700. The use of external resources for work on operational files has decreased by $53,504 and is largely offset by the increasing or added costs for translation, ATIP services and the contribution to the cross government common human resources process initiative.
  • A decrease in the acquisition of machinery and equipment of $28,341 is a result of purchases of application software and licences in the first nine months of 2012-13. 
  • A decrease in information costs of $18,242 largely as a result of non recurring costs incurred in 2012-13 to print educational material for distribution to public servants.

 

 3.   Risks and Uncertainties

 Increasing Case Volumes

The intake of new cases has decreased by 20% in the first nine months as compared the same period in the prior year as a result of lower activity in the third quarter; 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

February 17, 2014

Statement of Authorities (unaudited)
Fiscal Year 2013-14 

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

Used during the quarter ended December 31,  2013

Year to date used at
quarter-end

Vote 50 – Program Expenditures

5,450,002

1,317,871

3,618,193

 

Budgetary Statutory Authorities

520,799

130,199

390,599

Total Budgetary Authorities

5,970,801

1,448,070

4,008,792

 

Statement of Authorities (unaudited)
Fiscal Year 2012-13 

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

Used during the quarter ended December 31, 2012

Year to date used at quarter-end

Vote 50 – Program Expenditures

5,565,572

1,249,242

3,465,663

 

Budgetary Statutory Authorities

523,072

130,768

392,304

Total Budgetary Authorities

6,088,644

1,380,010

3,857,967

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

Departmental budgetary expenditures by Standard Object (unaudited)
Fiscal Year 2013-14 

(in dollars)

Planned expenditures for the year ending
March 31, 2014

Expended during the quarter ended December 31,  2013

Year to date used at
quarter-end

Personnel

3,809,801

942,771

2,882,451

Transportation and communications

123,000

18,469

50,214

Information

105,000

14,687

37,316

Professional and special services

1,601,000

406,677

853,788

Rentals

210,000

49,135

145,424

Repair and maintenance

25,000

443

2,281

Utilities, material and supplies

34,000

586

8,576

Acquisitions of machinery and equipment

23,000

-

8,442

Transfer payments

40,000

15,294

20,282

Other subsidies and payments

-

8

18

Total Budgetary Expenditures

5,970,801

1,448,070

4,008,792

 

Departmental budgetary expenditures by Standard Object (unaudited)
Fiscal Year 2012-13

(in dollars)

Planned expenditures for the year ending
March 31, 2013

Expended during the quarter ended December 31, 2012

Year to date used at quarter-end

Personnel

                3,904,922

                971,744

        2,897,239

Transportation and communications

                     146,000

                     16,606

             55,443

Information

 

140,000

                    28,944

             55,558

Professional and special services

                   1,522,722

                   305,328

           627,837

Rentals

                     195,000

                     40,592

           159,925

Repair and maintenance

                      60,000

                      462

             10,485

Utilities, material and supplies

                     45,000

                     6,201

             18,969

Acquisitions of machinery and equipment

                     35,000

                     8,802

             28,341

Transfer payments

                      40,000

                      1,326

              4,143

Other subsidies and payments

-                             

                             5

                   27

Total Budgetary Expenditures

6,088,644

1,380,010

3,857,967

 

2015-10-21