2023-2024 Quarterly Financial Report - ended June 30, 2023

Statement outlining results, risks and significant changes in operations, 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 a manner prescribed by the Treasury Board. This report should be read in conjunction with the Main Estimates. It has not been subject to an external audit or review.

The Information Commissioner is the first level of independent review of government decisions relating to requests for access to information under the control of government institutions. The Access to Information Act requires the Commissioner to investigate complaints she receives. The second level of independent review is performed by the Federal Court. The Access to Information Act is the legislative authority for the oversight activities of the Information Commissioner which are: to investigate complaints from requestors; to review the performance of government institutions; to report the results of investigations/reviews and recommendations to complainants, government institutions, and Parliament; to pursue judicial enforcement; and to provide advice to Parliament on access to information matters. The Office of the Information Commissioner of Canada (OIC) supports the Commissioner in carrying out these activities.

Further information on the OIC’s mandate, responsibilities and program activities can be found in the OIC’s 2023-24 Departmental Plan.

1.1. Basis of Presentation

This report has been prepared by management using an expenditures 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 year ending March 31, 2024.

The authority of Parliament is required before money 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 financial statements, which are part of the departmental results reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

2. Highlights of Fiscal Quarter and Year-to-Date Results

At the first quarter, the Statement of Authorities below shows that the OIC spent 22.0% of its available authorities for the current fiscal year 2023-2024. This statement also indicates an increase in the Total Authorities of $122,000 or 0.8% when compared to the same period in 2022-2023. The increase is due to an increase in funding for personnel due to new collective agreements.

As Table 1 indicates, the OIC’s total budgetary expenditures as of June 30, 2023, decreased by an amount of $553,000 or 13.5% when compared to the expenditures reported for the same period in 2022-2023. It is explained by a decrease in personnel expenditures due to an employee strike, vacancies to be filled and lower spending on professional and special services.

3. Risks and Uncertainties

In response to a never-ending increase in volume, OIC managed to keep pace with the complaints coming in, closing a record of over 8,000 files in 2022-23. Despite measures already taken, the inventory continues to stand at around 3,500 files, as new files have replaced the older ones OIC succeeded in concluding. What makes the inventory even more daunting is its composition: many of the remaining files are very complex, requiring the dedicated attention of a small number of seasoned investigators able to tackle the thousands of pages to analyse the many exemptions claimed under dispute. To eliminate this inventory additional temporary funding for my will be required which has proven difficult to secure in the past.

The OIC is running its program on aging and outdated information technology infrastructure. Maintaining an outdated infrastructure provides little or no value-added to support the program, and results in a loss of efficiency. Without immediate investment, the OIC will have difficulty to support program needs. The OIC’s mitigation strategy is to fund its technology infrastructure modernization projects by using carry-over funds from one year to the next, and extending the project over several years.

4. Significant changes in Operations, Personnel and Program

No other significant changes related to operations, personnel or program in the first quarter of 2023-24.

Approved by:

Gatineau, Canada
August 1, 2023

Statement of Authorities (unaudited)

Table 1: Departmental budgetary expenditures by Standard Object (unaudited)