2026-2027 Quarterly Financial Report - For the quarter ended September 30, 2026

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 2026-27 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, 2027.

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 second quarter, the Statement of Authorities below shows that the OIC spent 45.6% of its available authorities for the current fiscal year 2026-2027. This statement also indicates an increase in the Total Authorities of $327,000 or 1.8% when compared to the same period in 2025-2026. The increase is due to funding received for annual salary increases under collective agreements.

As Table 1 indicates, the OIC's total budgetary expenditures as of September 30, 2026, increased by an amount of $47,000 or 0.6% when compared to the expenditures reported for the same period in 2025-2026. It is explained by an increase in spending on personnel due to annual increases under collective agreements.

3. Risks and Uncertainties

It is impossible to predict the number of complaints the OIC will receive each year, nor the number of orders that will be challenged in court. Various factors may influence this volume, including the resources allocated to institutions' access to information and privacy units. This unpredictability creates a major operation risk for the OIC. While funding and resources have remained stable, complaints fluctuate annually, and litigation has risen sharply since 2021–22, with the OIC being responsible for all litigation internally. The OIC has been managing this risk by temporarily reallocating resources internally. Should the volume and complexity of litigation remain high, this will require a reassessment of permanent funding for the OIC's legal services unit.

Despite 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 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 challenge is further increased by the growing cost of IT hardware and software while funding remains static. 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 key projects over several years.

Although the OIC has been successful in reducing its inventory of complaints, Canadians are still facing longer than necessary delays in accessing the information to which they are entitled. As the Government and the OIC enter a period of greater fiscal restraint, the OIC does not want to lose the progress it has made. Although the OIC is committed to ensuring that financial resources are spent responsibly, there is the potential that limited financial resources will impact Canadians' right to information. The OIC will continue to advocate for a funding model that reflects the Commissioner's independence and provides the resources required to meet its mandate and that maintains 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 second quarter of 2026-2027.

Approved by:

Gatineau, Canada
October 30, 2026

Statement of Authorities (unaudited)

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