Quarterly Financial Report 2015-2016 - Q2 (Revised)

Statement outlining results, risks and significant changes in operations, personnel and programs



Erratum

Date: December 11, 2015

Location: Statement of Authorities (unaudited), Total available for use for the year ending March 31, 2015, Budget Statutory Authorities.

Revision: “Budget Statutory Authorities $502,540” replaces “Budget Statutory Authorities $520,540”.

Rationale for the revision: Original amount reported was not correct.



 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 September 30, 2015 in comparison to the prior year.

The 2015-16 Program Expenditure Authorities are $10,713 higher than in 2014-15, as at the end of the second quarter, as a result of funding for incremental compensation associated with collective agreements signed in prior years. 

Program expenditures in the second quarter of 2015-16 were $1,092,281, lower by 3 percent or $37,088 from the $1,129,369 in the same period last year, with the following major changes by standard object:

  • a decrease in personnel costs of $49,356 as a result of the mix of positions staffed; and
  • an increase in rentals of $19,075 as a result of a catch up in charges for rental of accommodations.

 

For the first six months of 2015-16, program expenditures were $2,028,844, down 12 percent or $266,667, from the $2,295,511 in the same period of 2014-15, with the following major changes by standard object:

  • a decrease in personnel costs of $163,459 as a result of a reduced number of staffed positions equivalent to 1 full time employee in the first six months and the mix of positions staffed;
  • an increase in acquisitions of equipment of $24,079 for the purchase of two new servers;
  • a decrease in the number of and timing of transfer payments of $10,243 for the contribution program which provides legal access to any person involved in a complaint or investigation; and
  • a decrease in other payments of $107,464 as a result of a one-time transition payment for implementing salary payment in arrears by the Government of Canada in 2014-15.



3.    Risks and Uncertainties

Increasing Case Volumes

The intake of new cases has not changed significantly, increasing by 2%, in the first six 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

The Deputy Commissioner and General Counsel were staffed, on an acting basis, with current staff assuming additional responsibilities, during this period the Office will have reduced personnel costs.

 

 

Approved by:

Original signed by:

Joe Friday
Public Sector Integrity Commissioner

 

Original signed by:

Patricia Fraser, CPA, CA
Chief Financial Officer

 

Ottawa, Canada
November 3, 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 September 30, 2015

Year to date used at
quarter-end

 Vote 1 – Program Expenditures

5,179,067

963,891

1,772,064

 

 Budgetary Statutory Authorities

513,560

128,390

256,780

 Total Budgetary Authorities

5,692,627

1,092,281

2,028,844

 



Statement of Authorities (unaudited)

Fiscal Year 2014-15

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

Used during the quarter ended September 30, 2014

Year to date used at quarter-end

 Vote 1 – Program Expenditures

5,179,374

1,003,734

2,044,241

 

 Budgetary Statutory Authorities

502,540

125,635

251,270

 Total Budgetary Authorities

5,681,914

1,129,369

2,295,511

 * 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 September 30, 2015

Year to date used at
quarter-end

Personnel

3,570,467

781,098

1,509,865

Transportation and communications

94,000

13,823

26,928

Information

82,700

17,419

22,448

Professional and special services

1,645,160

216,317

355,006

Rentals

197,000

59,803

89,304

Repair and maintenance

10,000

-

125

Utilities, material and supplies

14,300

527

682

Acquisitions of machinery and equipment

39,000

3,294

24,485

Transfer payments

40,000

-

1

Other subsidies and payments

-

-

-

Total Budgetary Expenditures

5,692,627

1,092,281

2,028,844









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 September 30, 2014

Year to date used at quarter-end

Personnel

3,803,914

830,454

1,673,324

Transportation and communications

107,000

14,942

20,534

Information

86,000

11,475

23,987

Professional and special services

1,385,000

229,494

358,696

Rentals

202,000

40,728

97,753

Repair and maintenance

10,000

642

1,087

Utilities, material and supplies

23,000

531

2,016

Acquisitions of machinery and equipment

25,000

36

406

Transfer payments

40,000

3,982

10,244

Other subsidies and payments

-

-2,915

107,464

Total Budgetary Expenditures

5,681,914

1,129,369

2,295,511

2016-02-23