2026–27 Quarterly Financial Report (for the first quarter ended June 30, 2026)

ISSN  2819-0041

Statement Outlining Results, Risks and Significant Changes in Operations, Personnel and Programs

Introduction

This report complements the Main and Supplementary Estimates for 2026–27 and is prepared in accordance with section 65.1 of the Financial Administration Act. It follows Treasury Board guidelines and has not been externally audited.

Additional information on the Office’s mandate, raison d’être and program expenditures is available in the 2026–27 Estimates (Parts I and II) and in the Office’s corporate publications.

Basis of Presentation

This report has been prepared using an expenditure basis of accounting. The accompanying Statement of Authorities reflects the spending authorities granted by Parliament and those used by the Office, consistent with the Main Estimates and any Supplementary Estimates for 2026–27. The report uses a special-purpose framework tailored to track how spending authorities are used.

Parliamentary authority is required before any funds can be spent by the Government. Such authority is provided through appropriation acts or statutory legislation for specific purposes. When Parliament is dissolved for a general election, section 30 of the Financial Administration Act allows the Governor in Council, under certain conditions, to request that the Governor General issue a special warrant authorizing withdrawals from the Consolidated Revenue Fund. A special warrant is deemed an appropriation for the fiscal year in which it is issued.

While the Office prepares its annual financial statements on a full-accrual basis as part of the departmental results reporting process, the spending authorities voted by Parliament remain on an expenditure basis.

Highlights of the Fiscal Quarter and the Fiscal Year-to-Date Results

This section identifies and explains significant variances, trends and changes related to increases or decreases in actual expenditures and in relation to planned expenditures. The amounts are compared to the same periods of the preceding fiscal year, for both the quarter and the year-to-date results.

Statement of Authorities

Total Authorities Available for Use

Authorities increased by $149,651 (+1.9%), from $7,928,224 in 2025–26 to $8,077,875 in 2026–27. This increase primarily reflects one-time funding approved for 2026–27 to hire temporary personnel to help the Office respond to the sustained upward trend in disclosures of wrongdoing and reprisal complaints. The increase comprises $73,462 in Vote 1 authorities and $76,189 in statutory authorities for employee benefit plans.

Statement of Budgetary Expenditures by Standard Object

Planned Expenditures for the Year

Planned expenditures for 2026–27 total $8,077,875, an increase of $149,651 (+1.9%) compared with $7,928,224 in 2025–26. This net increase reflects higher planned expenditures for personnel, including the cost of temporary personnel to help the Office respond to the sustained upward trend in disclosures of wrongdoing and reprisal complaints, as well as higher planned spending on acquisitions of land, buildings and works. These increases are partially offset by lower planned expenditures for professional and special services.

Expenditures during the Quarter

Expenditures for the first quarter of 2026–27 totalled $1,747,480, an increase of $533,243 (+44%) compared with the same quarter in 2025–26. This increase is primarily attributable to higher personnel expenditures of $559,168 (+57%), reflecting additional employees hired to respond to the sustained increase in disclosures of wrongdoing and reprisal complaints and help reduce the related backlog. Higher personnel and other expenditures were partially offset by lower spending on professional and special services of $37,477 (–20%). Variances in the remaining standard objects were mainly due to the timing of expenditures.

Risks and Uncertainties

There is a risk that the Office may not have the capacity to deliver on its statutory mandate. The exponential growth in submissions in recent years has placed increasing pressure on operational capacity. Predictive analysis points to a continuation in this upward trend, which, if realised, would further risk the Office’s ability to process files in a timely manner. The recent and sustained trend of increasing numbers of new disclosures of wrongdoing and reprisal complaints each year has significantly impacted the Office’s caseload, which continues to outpace the Office’s resource capacity. The Office’s risk response strategy is to optimize processes for maximum efficiency, closely monitor caseloads as well as human resources capacity, and support ongoing professional development. In addition, the Office is submitting a request for additional funding that would enable it to increase human resources capacity to effectively deliver its mandate in the context of growing trends and caseloads.

The Office faces the risk of not being able to attract, retain and develop the right people with the appropriate mix of skills. The Office’s strategy to mitigate this risk includes proactive recruitment, as well as the use of casual employment and contractors when warranted.

The Office relies on external service providers for many of its corporate functions. This dependency subjects the Office to the risk of service providers not having the capacity to meet our operational needs at any given time. To mitigate this risk, the Office ensures that memoranda of understanding are in place with each service provider that detail both the services and levels of service to be provided. Regular monitoring of service delivery and audits of service level agreements are also conducted.

Furthermore, there is a risk that external and internal threats (including malware, hacking, and errors) could compromise the confidentiality, integrity and availability of sensitive information and business systems, disrupt operations and negatively impact the Office’s ability to deliver on its mandate. To mitigate this risk, the Office is updating its outdated information technology infrastructure, using multifactor authentication across all its critical systems, supporting a new and more reliable case management system, providing quarterly cyber security training for all staff, and reinforcing internal information technology capacity.

Significant Changes in Relation to Operations, Personnel and Programs

There were no significant changes in relation to the Office’s operations, personnel or programs during the first quarter of 2026–27.

Approval by Senior Officials

(Original signed by)

• Harriet Solloway
  Public Sector Integrity Commissioner
• Alexandre Roitman
  Chief Financial Officer

Ottawa, Canada
August 27, 2026

Statement of Authorities (unaudited)

Notes:
* Includes only authorities available for use and granted by Parliament at quarter-end.
** Employer Benefit Plan contributions are paid proportionally over 12 months rather than based on salaries paid. An adjustment is made by TBS at year-end.

Departmental Budgetary Expenditures by Standard Object (unaudited)