2025-2026 Quarterly Financial Report - For the quarter ended June 30, 2025

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 2025-26 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, 2026.

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 23.4% of its available authorities for the current fiscal year 2025-2026. This statement also indicates an increase in the Total Authorities of $604,000 or 3.5% when compared to the same period in 2024-2025. The increase is due to funding received for annual salary increases under collective agreements, however the OIC is absorbing a funding shortfall as the funding received will be insufficient to cover the actual salary increases the OIC is required to pay in 2025-26.

As Table 1 indicates, the OIC's total budgetary expenditures as of June 30, 2025, decreased by an amount of $47,000 or 1.1% when compared to the expenditures reported for the same period in 2024-2025. It is explained by a decrease in spending on professional and special services offset by an increase in spending on personnel.

3. Risks and Uncertainties

In spite of its small size, the OIC is wholly responsible for its own IT services and support and must ensure that it keeps pace with an ever-changing and evolving IT landscape by continuously upgrading IT infrastructure and software. Although these investments will increase the efficiency of the OIC's operations and improve cybersecurity, the cost and effort required by the IT team represents a significant burden on a small organization. The OIC's mitigation strategy is to fund its technology infrastructure modernization projects by using carry-forward funds from one year to the next and extending the project over several years.

It is impossible to predict the number of complaints the OIC will receive each year, nor the number of applications for review filed in Federal Court. As a result, the OIC faces an operational risk due to this lack of predictability. Although the OIC's funding and resources have remained stable from year to year, the number of complaints submitted to the OIC fluctuates annually, and the number of legal proceedings in which the Commissioner in involved has drastically increased from 7 in 2022-23 to 40 in 2024-25. While various factors may influence this volume, including the resources allocated to institutions' ATIP units, the OIC has no control over the volume of complaints received and the corresponding workload. Similarly, because the Act requires institutions to apply for a review before the Federal Court when they do not intend to implement the Commissioner's orders, the OIC has no control over the number of legal proceedings brought before the courts. So far, the OIC has been managing this risk by temporarily reallocating resources internally. Should the volume of legal proceedings remain high, this will require a reassessment of permanent funding for the OIC's legal services unit.

The OIC currently lacks an independent funding model to provide it with the necessary resources to fully carry out its mandate and that reflects the Commissioner's independence as an agent of Parliament. Although the OIC has been successful in reducing its backlog of complaints, Canadians are still facing longer than necessary delays when seeking a timely resolution of their complaints due to insufficient funding. The OIC will continue to advocate for an independent funding model that upholds its independence, ensure it has the necessary resources to fulfill its mandate, and reinforces Canadians confidence in the access to information system.

4. Significant changes in Operations, Personnel and Program

No other significant changes related to operations, personnel or program in the first quarter of 2025-26.

Approved by:

Gatineau, Canada
July 30, 2025

Statement of Authorities (unaudited)

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