Quarterly Financial Report 2015-16 - 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 (the Office) is an independent Agent of Parliament established to administer the Public Servants Disclosure Protection Act (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 Office's spending authorities granted by Parliament and those used by the Office consistent with the Main Estimates for the 2015-16 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, 2015 in comparison to the prior year.

The 2015-16 Program Expenditure Authorities are $1,039 higher than in 2014-15, as at the end of the third quarter, as a result of funding for incremental compensation associated with collective agreements signed in prior years.

Program expenditures in the third quarter of 2015-16 were $1,172,567, higher by 6 percent or $68,188 from the $1,104,379 in the same period last year, with the following major changes by standard object:

  • an increase in personnel costs of $47,690 as a result of staffing activities;
  • a decrease in professional services of $72,645 largely as the prior year included costs of an executive search for $75,920 in the third quarter; and
  • an increase in other payments of $92,001 as a result of a one-time claim settlement.

For the first nine months of 2015-16, program expenditures were $3,201,411, down 6 percent or $198,479 from the $3,399,890 in the same period of 2014-15, with the following major changes by standard object:

  • a decrease in personnel costs of $115,769 as a result of the mix of positions staffed;
  • a decrease in professional services of $76,336 largely as the prior year included costs of an executive search for $75,920;
  • an increase in acquisitions of equipment of $23,918 largely attributable to the purchase of two new servers; and
  • a decrease in the number of transfer payments of $21,066 for the contribution program which provides legal access to a person involved in a complaint or investigation.

3. Risks and Uncertainties

Increasing Case Volumes

The intake of new cases has not changed significantly, decreasing by 4%, in the first nine months as compared to 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

As at December 31, 2015, the Deputy Commissioner and General Counsel were staffed on an acting basis with current employees assuming additional responsibilities, the Office will have reduced personnel costs during this period. On February 5, 2016, France Duquette was named Deputy Commissioner.

Approved by:

Approvals
Joe Friday
Public Sector Integrity Commissioner

Patricia Fraser, CPA, CA
Chief Financial Officer

Ottawa, Canada
February 11, 2016 

 

Statement of Authorities (unaudited)
Fiscal Year 2015-16

FY 2015-16
 Total available for use for the year ending March 31, 2016Used during the quarter ended December 31, 2015Year to date used at quarter end
Vote 1 - Program Expenditures5,180,6061,044,1772,816,241
Budgetary Statutory Authorities513,560128,390385,170
Total Budgetary Athorities5,694,1661,172,5673,201,411

 

Statement of Authorities (unaudited)
Fiscal Year 2014-15

FY 2014-15
 Total available for use for the year ending March 31, 2015*Used during the quarter ended December 31, 2014Year to date used at quarter-end
Vote 1 – Program Expenditures5,190,587978,7443,022,985

Budgetary Statutory Authorities

502,540125,635376,905
Total Budgetary Authorities5,693,1271,104,3793,399,890

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

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal Year 2015-16

 

(in dollars)Planned expenditures for the year ending March 31, 2016Expended during the quarter ended December 31, 2015Year to date used at quarter-end
Personnel

3,572,006

761,0732,270,938
Transportation and communications

94,000

30,31557,243
Information

82,700

14,54936,997
Professional and special services

1,645,160

204,112559,117
Rentals

197,000

49,218138,522
Repair and maintenance10,000262387
Utilities, material and supplies

14,300

3,8844,567
Acquisitions of machinery and equipment39,0001,15425,639
Transfer payments

40,000

-1
Other subsidies and payments-108,000108,000
Total Budgetary Expenditures5,694,1661,172,5673,201,411

 

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal Year 2014-15

 

(in dollars)Planned expenditures for the year ending March 31, 2015Expended during the quarter ended December 31, 2014Year to date used at quarter-end
Personnel

3,815,127

713,3832,386,707
Transportation and communications107,00025,73846,272
Information

86,000

12,78736,774
Professional and special services1,385,000276,757635,453
Rentals

202,000

43,296141,049
Repair and maintenance10,0007961,883
Utilities, material and supplies

23,000

3,4855,501
Acquisitions of machinery and equipment25,0001,3151,721
Transfer payments

40,000

10,82321,067
Other subsidies and payments-15,999123,463
Total Budgetary Expenditures5,693,1271,104,3793,399,890

 

2016-02-29