Office of the Information Commissioner of Canada
Quarterly Financial Report
For the quarter ended September, 30, 2011

Statement outlining results, risks and significant changes in operation, personnel and program

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. This quarterly report should be read in conjunction with the Main Estimates and the Quarterly Financial Report for the quarter ended June 30, 2011. This quarterly report has not been subject to an external audit or review.

The Office of the Information Commissioner of Canada (OIC) conducts efficient, fair and confidential investigations into complaints about federal institutions’ handling of access to information requests. The goal is to maximize compliance with the Access to Information Act while fostering disclosure of public sector information using the full range of tools, activities and powers at the Commissioner’s disposal, from information and mediation to persuasion and litigation, where required.

The OIC also supports the Commissioner in her advisory role to Parliament and parliamentary committees on all access to information matters. In delivering its mandate, the OIC promotes information rights and advocates a pro-disclosure culture to ensure government transparency, accountability and citizen engagement.

Further information on the mandate, responsibilities and program activities can be found in Part II of the Main Estimates.

1.1 Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the OIC's spending authorities granted by Parliament and those used by the OIC, consistent with the Main Estimates for the 2011-2012 fiscal years. 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 OIC 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 (YTD) results

The Statement of Authorities table below shows that OIC spent approximately 28% of its authorities in the second quarter of 2011–2012 for a total of 50% at mid-year. Because Personnel expenses represent 75% of planned expenditures, the spending is spread out equally over the year. During this quarter, the OIC has also received additional authorities for an amount of $235,000, due to a Treasury Board Central Vote (25) transfer – Operating Budget Carry Forward.

As Table 2 indicates, the OIC’s total budgetary expenditures have increased by $516,000 when comparing the second quarter of 2011−2012 to the same period in 2010−2011. The significant variance in expenditures can be attributed mainly to an increase in personnel of $791,000 or 36.7%. This increase results into the requirement to make immediate payments for civilian severance pay and termination benefits due to revisions to specified collective agreements. Significant variances in YTD expenditures are in line with the variances for this quarter. Other variances in YTD expenditures for professional services, transport and communications, information, as well as utilities, materials and supplies are consistent with decreases discussed in the previous quarterly financial report.

3. Risks and Uncertainties

The OIC is funded through annual appropriations.  Consequently, its operations are impacted by any changes in funding approved by Parliament.

As discussed in the previous quarterly financial report, the OIC is working on finding efficiencies within its vote 40 (program expenditures) to fund the cost containment measures introduced by the Government of Canada Budget 2010.  There have been no newly identified risks during the quarter

4. Significant changes in relation to operations, personnel and programs

There have been no significant changes in relation to operations, personnel and programs in the last quarter

Approved by:

Original signed by

________________________
Suzanne Legault, Information Commissioner of Canada
Ottawa, Canada
November 29, 2011

________________________
Layla Michaud, Acting Director General, Corporate services


 

Office of the Information Commissioner of Canada
Quarterly Financial Report
For the quarter ended September 30, 2011

Table 1: Statement of Authorities (unaudited)

Fiscal year 2011-2012 (in thousands of dollars)
Fiscal year 2011-2012 Fiscal year 2010-2011
Total available for use for the year ending March 31, 2012 * Used during the quarter ended September 30, 2011 Year to date used at quarter end Total available for us for the year ending March 31, 2011 * Used during the quarter ended September 30, 2010 Year to date used at quarter end
Vote 40 - Program expenditures 10,850 3,089 5,412 10,952 2,593 5,307
Statutory authorities - Contributions to employee benefit plans 1,390 348 695 1,312 328 656
Total budgetary authorities 12,240 3,437 6,107 12,264 2,921 5,963

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

Table 1: Statement of Authorities (unaudited) - Text Version

Office of the Information Commissioner of Canada
Quarterly Financial Report
For the quarter ended September 30, 2011

Table 2: Departmental Budgetary Expenditures by Standard Object (unaudited)

Fiscal year 2011-2012 (in thousands of dollars)
Fiscal year 2011-2012 Fiscal year 2010-2011
Planned expenditures for the year ending March 31, 2012 Expended during the quarter ended September 30, 2011 Year to date used at quarter end Planned expenditures for the year ending March 31, 2011 Expended during the quarter ended September 30, 2010 Year to date used at quarter end
Expenditures
Personnel 9,109 2,949 5,354 9,030 2,158 4,575
Transportation and communications 216 56 91 290 48 98
Information 194 32 34 99 61 105
Professional and special services 1,994 249 397 1,967 521 927
Rentals 82 25 43 45 17 27
Repair and maintenance 106 2 10 118 24 31
Utilities, materials and supplies 83 10 17 65 7 39
Acquisition of machinery and equipment 456 108 155 650 83 156
Other subsidies and payments - 6 6 - 2 5
TOTAL BUDGETARY EXPENDITURES 12,240 3,437 6,107 12,264 2,921 5,963

Table 2: Departmental Budgetary Expenditures by Standard Object (unaudited) - Text Version