Quarterly Financial Report (unaudited) - 2nd Quarter 2019-2020
ISSN 2562-6426
For the quarter ended September 30, 2019
1.0 Introduction
This quarterly financial report has been prepared by management as required by section 65.1 of the Financial Administration Act, in the form and manner prescribed by the Treasury Board. This quarterly report should be read in conjunction with the Main Estimates.
This quarterly report has not been subject to an external audit or review.1.1 Mandate
The Civilian Review and Complaints Commission for the RCMP (CRCC)’s fundamental role is to provide civilian review of the conduct of the RCMP members in carrying out their policing duties, thereby holding the RCMP accountable to the public. The CRCC ensures that complaints about the conduct of RCMP members are examined fairly and impartially. Its findings and recommendations help identify and remedy policing problems which stem from the conduct of individual RCMP members or from deficiencies in RCMP policies or practices.
A summary description of the CRCC program activities can be found in Part II of the Main Estimates.1.2 Basis of Presentation
This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes CRCC’s spending authorities granted by Parliament and those used by the agency consistent with the Main Estimates for the 2019-2020 fiscal year. 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 CRCC 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.2.0 Highlights of Fiscal Quarter and Fiscal Year-to-Date (YTD) Results
By the end of the second quarter of 2019-20, the CRCC spent approximately 44% of its authorities compared to 41% for the same period in 2018-19.
Personnel represents 70% of the CRCC’s total planned expenditures for 2019-20 compared to 70% for 2018-19. The CRCC is anticipating that spending on personnel will remain high throughout the year as its workforce is adjusted to meet mandate priorities and business demands.3.0 Risks and Uncertainty
While the CRCC’s operating budget and in-house resources are sufficient to manage current public complaint and review request levels, it has limited surge capacity. By tracking complaints and monitoring trends, the CRCC can respond to priority areas and files providing some mitigation of this risk. The CRCC also maintains a strategic reserve in the event of a surge in demand for services and has a procurement strategy in place to call up additional investigative resources to meet short-term surge requirements.
The CRCC continues its outreach and stakeholder engagement initiatives with a focus on Indigenous communities generating greater awareness and expectations. Inherent in this dynamic is the risk that the CRCC’s current appropriations and resources may not be sufficient to meet expectations.
4.0 Significant Changes in Relation to Operations, Personnel and Programs
There are no significant changes to report in this quarter.
5.0 Approval by Senior Officials
Approved by:
_____________________
Michelaine Lahaie
Chairperson
Ottawa, Canada
October 31, 2019
_____________________
Tim Cogan
Chief Financial Officer and
Senior Director Corporate Services
Ottawa, Canada
October 31, 2019
6.0 Statement of Authorities (unaudited)
| By Vote | Total available for use for the year ending March 31, 2020Note * | Used during the quarter ended September 30, 2019 | Year to date used at quarter-end |
|---|---|---|---|
| Vote 1 – Program expenditures | 9,700,400 | 2,087,762 | 4,199,798 |
| Statutory authorities– Employee Benefit Plans | 995,743 | 248,935 | 497,871 |
| Total authorities | 10,696,143 | 2,336,697 | 4,697,669 |
| By Vote | Total available for use for the year ending March 31, 2019 | Used during the quarter ended September 30, 2018 | Year to date used at quarter-end |
|---|---|---|---|
| Vote 1 – Program expenditures | 9,667,981 | 2,045,368 | 3,913,295 |
| Statutory authorities– Employee Benefit Plans | 984,308 | 246,077 | 492,154 |
| Total authorities | 10,652,289 | 2,291,445 | 4,405,449 |
* Includes only Authorities available for use and granted by Parliament at quarter-end.
7.0 Departmental budgetary expenditures by Standard Object (unaudited)
| By Standard Object (SO) |
Planned expenditures for the year ending March 31, 2020 | Expended during the quarter ended September 30, 2019 | Expenditures Year to date used at quarter-end |
|---|---|---|---|
| Personnel | 7,503,870 | 1,896,548 | 3,861,374 |
| Transportation and communications | 686,496 | 51,681 | 130,989 |
| Information | 146,364 | 312 | 5,897 |
| Professional and special services | 1,562,794 | 175,968 | 372,302 |
| Rentals | 79,320 | 89,519 | 156,811 |
| Repair and maintenance | 113,314 | 28,383 | 29,008 |
| Utilities, material and supplies | 198,300 | 16,832 | 25,891 |
| Acquisition of land, buildings and works | 118,036 | - | - |
| Acquisition of machinery and equipment | 114,259 | 31,998 | 53,364 |
| Transfer payments | - | - | - |
| Public debt charges | - | - | - |
| Other subsidies and payments | 173,390 | 45,456 | 62,033 |
| Total net budgetart Expenditures | 10,696,143 | 2,336,697 | 4,697,669 |
| By Standard Object (SO) |
Planned expenditures for the year ending March 31, 2019 | Expended during the quarter ended September 30, 2018 | Expenditures Year to date used at quarter-end |
|---|---|---|---|
| Personnel | 7,460,016 | 1,703,864 | 3,389,333 |
| Transportation and communications | 686,496 | 57,850 | 134,154 |
| Information | 146,364 | 2,293 | 7,403 |
| Professional and special services | 1,562,794 | 312,749 | 546,983 |
| Rentals | 79,320 | 83,393 | 134,485 |
| Repair and maintenance | 113,314 | 349 | 349 |
| Utilities, material and supplies | 198,300 | 13,406 | 28,798 |
| Acquisition of land, buildings and works | 118,036 | - | - |
| Acquisition of machinery and equipment | 114,259 | 66,222 | 93,411 |
| Transfer payments | - | - | - |
| Public debt charges | - | - | - |
| Other subsidies and payments | 173,390 | 51,319 | 70,533 |
| Total net budgetart Expenditures | 10,625,289 | 2,291,445 | 4,405,449 |
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