Quarterly Financial Report 2015-2016 - 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 (the Office) 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 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.

When Parliament is dissolved for the purposes of a general election, section 30 of the Financial Administration Act authorizes the Governor General, under certain conditions, to issue a special warrant authorizing the Government to withdraw funds from the Consolidated Revenue Fund. A special warrant is deemed to be an appropriation for the fiscal year in which it is issued.

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, 2015 in comparison to the prior year.

The 2015-16 Program Expenditure Authorities are $22,208 higher than in 2014-15, as at the end of the first quarter, as a result of funding for for incremental compensation associated with collective agreements signed in prior years. 

Program expenditures in the first quarter of 2015-16 were $936,563, lower by 20 percent or $229,579 from the $1,166,142 in the same period last year, with the following major changes by standard object:

  • a decrease in personnel costs of $114,103 as a result of a reduced number of staffed positions equivalent to 1 full time employee during the quarter;
  • a decrease in rentals of $27,524 primarily as a result of the delayed billing for rent;
  • an increase in acquisitions of equipment of $20,822 for the purchase of two new servers; and
  • a decrease in other payments of $110,379, as a result of  the one-time transition payment for implementing salary payment in arrears in 2014-15.

 

3.   Risks and Uncertainties

Increasing Case Volumes

The intake of new cases has not changed significantly, decreasing by 4%, in the first three 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.

The Office carried out a comprehensive risk assessment in the third quarter of 2014-15 and this assessment did not identify additional areas that may result in significant financial risks and uncertainties.

4.   Significant Changes in Relation to Operations, Personnel and Programs

Joe Friday, previously Interim Commissioner, was appointed Commissioner for the Office as of March 27, 2015.

Approved by:

Original signed by:

Joe Friday
Public Sector Integrity Commissioner

 

Original signed by:

Patricia Fraser, CPA, CA
Chief Financial Officer

 

Ottawa, Canada
August 20, 2015

 

Statement of Authorities (unaudited)

Fiscal Year 2015-16

 

Total available for use for the year ending
March 31, 2016*

Used during the quarter ended June 30, 2015

Year to date used at
quarter-end

Vote 1 – Program Expenditures

4,934,882

808,173

808,173

 

Budgetary Statutory Authorities

513,560

128,390

128,390

Total Budgetary Authorities

5,448,442

936,563

936,563

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

 

* 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, 2016

Expended during the quarter ended June 30, 2015

Year to date used at
quarter-end

Personnel

3,570,467

728,767

728,767

Transportation and communications

94,000

13,105

13,105

Information

82,700

5,029

5,029

Professional and special services

1,400,975

138,688

138,688

Rentals

197,000

29,501

29,501

Repair and maintenance

10,000

125

125

Utilities, material and supplies

14,300

155

155

Acquisitions of machinery and equipment

39,000

21,192

21,192

Transfer payments

40,000

1

1

Other subsidies and payments

-

-

-

Total Budgetary Expenditures

5,448,442

936,563

936,563

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

2015-09-29