Quarterly Financial Report 2016-2017 – 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 Accounting Standard 1.3. It should be read in conjunction with the Main Estimates and Supplementary Estimates. The 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 and Supplementary Estimates for the 2016-17 fiscal year. The 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 Quarter and Fiscal Year to Date Results

This section highlights the significant items that contributed to the net increase in resources available for the year and net change in actual expenditures for the quarter ended December 31, 2016, in comparison to the prior year.

From 2015-16 to 2016-17, total budgetary authorities available for use increased by $34,473 (0.6%). This change is mostly the result of:

  • an increase of $19,882 in vote 1 authorities due to funding for adjustments made for lawyers as a result of collective bargaining;
  • an increase of $12,493 in budgetary statutory authorities due to the adjustment of the Employee Benefit Plan annual rate from 16.8% in 2015-16 to 17.2% in 2016-17, as directed by the Treasury Board.

Budgetary expenditures used during the third quarter of 2016-17 decreased by $157,804 (13.5%) as compared to the same quarter last year. The major changes in expenditures by standard object are summarized as follows:

  • a decrease of $108,000 in other payments for an out of court settlement in relation to a judicial review;
  • a decrease of $47,090 in professional and special services attributable to the timing differences in billing and payments between 2015-16 and 2016-17.

3. Risks and Uncertainties

The Office continues to operate in a sensitive environment where there still exists a culture of resistance to whistleblowing within the federal public service due to various factors, including fear of reprisal. Decisions by individuals to disclose wrongdoing or submit a reprisal complaint, the complexity of cases, as well as the legislative requirements and the Office’s service standards are major contributors to the workload. In turn, this drives the need to retain and recruit key skilled positions, such as investigators and case analysts.

Volume of cases does fluctuate by month throughout the year, and the complexity of each case can vary significantly. However, if there was a continued and significant increase in the number of cases and/or investigations, 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 during the current quarter related to operations, personnel or programs.

 

Approved by:

Joe Friday
Public Sector Integrity Commissioner

Eric Trottier, CPA, CMA, MBA
Chief Financial Officer

Ottawa, Canada
February 27, 2017

 

Statement of Authorities (unaudited)

Fiscal Year 2016-17

 

FY 2016-17
 Total available for use for the year ending
March 31, 2017*
Used during the quarter ended December 31, 2016Year to date used at
quarter-end
Vote 1 – Program Expenditures5,202,586883,2502,605,824

Budgetary Statutory Authorities

526,053

131,514394,540
Total Budgetary Authorities5,728,6391,014,7643,000,364

Statement of Authorities (unaudited)

Fiscal Year 2015-16
FY 2015-16
 Total available for use for the year ending
March 31, 2016*
Used 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 Authorities

513,560128,390385,170
Total Budgetary Authorities5,694,1661,172,5673,201,411

 

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

 

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal Year 2016-17
(in dollars)Planned expenditures for the year ending March 31, 2017Expended during the quarter ended December 31, 2016Year to date used at quarter-end
Personnel

3,605,920

757,5192,280,838
Transportation and communications

98,000

32,10072,769
Information

61,500

2,13925,122
Professional and special services

1,722,219

157,022460,845
Rentals

162,000

38,018107,172
Repair and maintenance5,0001,3954,039
Utilities, material and supplies

14,000

20,67424,390
Acquisitions of machinery and equipment20,0003,24116,906
Transfer payments

40,000

2,6558,257
Other subsidies and payments---
Total Budgetary Expenditures5,728,3691,014,7633,000,364

 

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

 

2017-03-01