Quarterly Financial Report 2016-2017 - 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 2016-17 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 June 30, 2016 in comparison to the prior year.

The 2016-17 Budgetary Authorities are $14,032 higher than in 2015-16, as at the end of the first quarter, as a result of funding for incremental compensation associated with collective agreements signed in prior years.

Program expenditures in the first quarter of 2016-17 were $942,849, higher by 0.7 percent or $6,286 from the $936,563 in the same period last year, with the following major changes by standard object:

  • A decrease of $21,192 in the acquisitions of equipment as fewer servers are required in the current year;
  • An increase of $15,399 in rentals primarily as a result of increasing needs for meeting rooms early in the year for investigations; and
  • An increase of $12,079 for overall other expenditures as a results of timing of payments.

 

3.  Risks and Uncertainties

Increasing Case Volumes

The Office received 4 more disclosures of wrongdoing and launched 14 additional investigations 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 continued and 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

Eric Trottier was selected as Chief Financial Officer for the Office as of April 11, 2016.

 

Approved by:

Original signed by:

Joe Friday
Public Sector Integrity Commissioner

Original signed by:

Eric Trottier, CPA, CMA, MBA
Chief Financial Officer

 

Ottawa, Canada
August 29, 2016

 

Statement of Authorities (unaudited)

Fiscal Year 2016-17

 

 

Total available for use for the year ending March 31, 2017*

Used during the quarter ended June 30, 2016 Year to date used at quarter-end
Vote 1 - Program Expenditures 4,936,421 811,336 811,336
Budgetary Statutory Authorities 526,053 131,513 131,513
Total Budgetary Authorities 5,462,474 942,849 942,849

 

 

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

 

*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, 2017 Expended during the quarter ended June 30, 2016  Year to date used at quater-end
Personnel 3,584,499 730,168 730,168
Transportation and communications 98,000 17,814 17,814
Information 61,500 2,766 2,766
Profesional and special services 1,477,475 142,227 142,227
Rentals 162,000 44,900 44,900
Repair and maintenance 5,000 2,069 2,069
Utilities, material and supplies 14,000 2,147 2,147
Acquisitions of machinery and equipment 20,000 - -
Transfer payments 40,000 758 758
Other subsidies and payments - - -
Total Budgetary Expenditures 5,462,474 942,849 942,849

 

 

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 quater-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
Profesional 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