Quarterly Financial Report 2016-2017 - Q2 (Revised)

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

 

 

Erratum

Date: December 20, 2016

Location: Statement of Authorities (unaudited) Fiscal Year 2015-16 and Departmental budgetary expenditures by Standard Object (unaudited) Fiscal Year 2015-16.

Revision: "Budgetary Statutory Authorities $513,560” replaces “Budgetary Statutory Authorities $523,560” and; “Transportation and communications $26,928” replaces “Transportation and communications $26,292”.

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 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 September 30, 2016, in comparison to the prior year.

From 2015-16 to 2016-17, total budgetary authorities available for use increased by $14,591 (0.3%). This change is mostly the result of

  • an increase 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 second quarter of 2016-17 decreased by $49,529 (4.5%) as compared to the same quarter last year. The major changes in expenditures by standard object are summarized as follows:

  • a decrease of $54,722 in professional and special services, a decrease of $35,549 in rentals and an overall increase of $40,742 in other expenditures are 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
November 24, 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 September 30, 2016 Year to date used at
quarter-end
Vote 1 - Program Expenditures 5,181,165 911,238 1,722,574
Budgetary Statutory Authorities 526,053 131,514 263,027
Total Budgetary Authorities 5,707,218 1,042,752 1,985,601

 

 

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 1,722,064
Budgetary Statutory Authorities 513,560 128,390 256,780
Total Budgetary Authorities 5,692,627 1,092,281 2,028,844

 

* 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 September 30, 2016  Year to date used at
quarter-end 
Personnel 3,584,499 793,151 1,523,319
Transportation and communications 98,000 22,882 40,696
Information 61,500 20,217 22,983
Professional and special services 1,722,219 161,595 303,822
Rentals 162,000 24,254 69,154
Repair and maintenance 5,000 575 2,644
Utilities, material and supplies 14,000 1,569 3,716 
Acquisitions of machinery and equipment 20,000 13,665   13,665 
Transfer payments 40,000 4,844 5,602
Other subsidies and payments - - -
Total Budgetary Expenditures 5,707,218 1,042,752 1,985,601

 

 

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  27,485 
Transfer payments 40,000 - 1
Other subsidies and payments - - -
Total Budgetary Expenditures 5,692,627 1,092,281 2,028,844