Quarterly Financial Report 2014-2015 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 PrioritiesDepartmental 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 2014-15 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, 2014 in comparison to the prior year.

The Program Expenditure Authorities decreased by $0.3 million from 2013-14 to 2014-15, or 4%, mainly due to the reduction in funding announced as part of the Budget 2012.

Program expenditures in the first quarter of 2014-15 were $1,166,142, up 1 percent or $14,176 from the $1,151,966 in the same period last year, with the following major changes by standard object:

  • a decrease in personnel costs of $42,897 as a result of a reduced number of staffed positions or 0.7 less full time equivalents,
  • a decrease in professional services of $40,154 primarily as a result of reduced spending on specialized services for mediation, process reengineering and translation, and
  • an increase in other subsidies and payments of $110,370 due to a one-time transition payment for implementing salary payment in arrears by the Government of Canada.

  

3.  Risks and Uncertainties

Increasing Case Volumes

The intake of new cases decreased by 7%, or 2 fewer cases, 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 was reduced by 5% or $283,000 in 2014-15. The timing of the reduction provided the Office opportunity to streamline, standardize and consolidate functions and improve business processes to achieve these 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 6, 2014

Statement of Authorities (unaudited)

Fiscal Year 2014-15

Total available for use for the year ending
March 31, 2015*

Used during the quarter ended

June 30, 2014

Year to date used at
quarter-end

Vote 1 – Program Expenditures

4,923,694

1,040,507

1,040,507

Budgetary Statutory Authorities

502,540

125,635

125,635

Total Budgetary Authorities

5,426,234

1,166,142

1,166,142

Statement of Authorities (unaudited)

Fiscal Year 2013-14

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

Vote 50 – Program Expenditures

5,154,100

1,021,766

1,021,766

 

Budgetary Statutory Authorities

520,799

130,200

130,200

Total Budgetary Authorities

5,674,899

1,151,966

1,151,966

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

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal Year 2014-15

(in dollars)

Planned expenditures for the year ending
March 31, 2015

Expended during the quarter ended

June 30, 2014

Year to date used at
quarter-end

Personnel

3,548,234

842,870

842,870

Transportation and communications

107,000

5,592

5,592

Information

86,000

12,512

12,512

Professional and special services

1,385,000

129,202

129,202

Rentals

202,000

57,025

57,025

Repair and maintenance

10,000

445

445

Utilities, material and supplies

23,000

1,485

1,485

Acquisitions of machinery and equipment

25,000

370

370

Transfer payments

40,000

6,262

6,262

Other subsidies and payments

-

110,379

110,379

Total Budgetary Expenditures

5,426,234

1,166,142

1,166,142

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

June 30, 2013

Year to date used at quarter-end

Personnel

3,513,899

885,767

885,767

Transportation and communications

123,000

11,782

11,782

Information

105,000

9,265

9,265

Professional and special services

1,601,000

169,356

169,356

Rentals

210,000

62,827

62,827

Repair and maintenance

25,000

180

180

Utilities, material and supplies

34,000

1,683

1,683

Acquisitions of machinery and equipment

23,000

8,442

8,442

Transfer payments

40,000

2,655

2,655

Other subsidies and payments

-

9

9

Total Budgetary Expenditures

5,674,899

1,151,966

1,151,966

2015-09-29