Quarterly Financial Report (unaudited) - 1st Quarter 2021-2022
ISSN 2562-6426
For the quarter ended June 30, 2021
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 Estimates1.2 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 2021-2022 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 first quarter of 2021-22, the CRCC spent approximately 25% of its authorities compared to 23% for the same period in 2020-21.
Personnel represents 80% of the CRCC's total planned expenditures for 2021-22 compared to 69% for 2020-21. The CRCC is anticipating that spending on personnel will remain high throughout the year as its workforce is adjusted to meet mandate priorities and increased public demand for services.
3.0 Risks and uncertainties
CRCC is an essential and integral RCMP accountability mechanism that must be resourced sufficiently to respond to public expectations. Over the past 5 years, the CRCC has experienced an 11%, year over year, increase in the number of RCMP public complaints received and a corresponding increase in the number of requests for review of the RCMP's disposition of public complaints. The CRCC has managed this perennial increase within its appropriations, which were last updated in 2014. In FY 2020/21 the CRCC expended 99.6% of its budget and notwithstanding work process improvements, cost cutting activities and internal reallocation of funds, was unable to meet its service standards, exercise all aspects of its mandate and keep pace with evolving workplace technology requirements. This situation persists into FY 2021/22. Additional funding is being sought to address current and future year pressures, with the objective of maintaining the integrity of the public complaints and review process.
4.0 Significant changes in relation to operations, personnel and programs
There are no significant changes to report in this quarter.
5.0 Approved by Senior Officials
Michelaine Lahaie
Chairperson
Ottawa, Canada
September 2, 2021
Tim Cogan
CFO/Director, Corporate Services
Ottawa, Canada
September 2, 2021
6.0 Statement of authorities (unaudited)
| ByVote | Total available for use for the year ending March 31, 2022Note * | Expended during the quarter ended June 30, 2021 | Year to date used at quarter-end |
|---|---|---|---|
| Vote 1 – Program expenditures | 9,345,025 | 2,332,704 | 2,332,704 |
| Statutory authorities– Employee Benefit Plans | 1,080,512 | 270,128 | 270,128 |
| Total authorities | 10,425,537 | 2,602,932 | 2,602,832 |
| ByVote | Total available for use for the year ending March 31, 2021Note * | Expended during the quarter ended June 30, 2020 | Year to date used at quarter-end |
|---|---|---|---|
| Vote 1 – Program expenditures | 9,284,989 | 2,145,041 | 2,145,041 |
| Statutory authorities– Employee Benefit Plans | 901,598 | 225,400 | 225,400 |
| Total authorities | 10,186,587 | 2,370,441 | 2,370,441 |
* 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, 2022 | Expensed during the quarter ended June 30, 2021 | Year to date used at quarter-end |
|---|---|---|---|
| Personnel | 8,381,264 | 2,444,735 | 2,444,735 |
| Transportation and communications | 102,213 | 8,976 | 8,976 |
| Information | 51,107 | 7,324 | 7,324 |
| Professional and special services | 817,709 | 59,905 | 59,905 |
| Rentals | 306,641 | 68,875 | 68,875 |
| Repair and maintenance | 51,107 | - | - |
| Utilities, material and supplies | 102,214 | 6,670 | 6,670 |
| Acquisition of land, buildings and works | - | - | - |
| Acquisition of machinery and equipment | 306,641 | 2,745 | 2,745 |
| Transfer payments | - | - | - |
| Public debt charges | - | - | - |
| Other subsidies and payments | 306,641 | 3,602 | 3,602 |
| Total net budgetary expenditures | 10,425,537 | 2,602,832 | 2,602,832 |
| By Standard Object (SO) | Planned expenditures for the year ending March 31, 2021 | Expensed during the quarter ended June 30, 2020 | Year to date used at quarter-end |
|---|---|---|---|
| Personnel | 6,993,474 | 2,036,462 | 2,036,462 |
| Transportation and communications | 686,677 | 10,968 | 10,968 |
| Information | 146,402 | 82,726 | 82,726 |
| Professional and special services | 1,563,205 | 103,395 | 103,395 |
| Rentals | 79,341 | 50,275 | 50,275 |
| Repair and maintenance | 113,344 | - | - |
| Utilities, material and supplies | 198,352 | 542 | 542 |
| Acquisition of land, buildings and works | 118,067 | - | - |
| Acquisition of machinery and equipment | 114,289 | 75,645 | 75,645 |
| Transfer payments | - | - | - |
| Public debt charges | - | - | - |
| Other subsidies and payments | 173,436 | 10,428 | 10,428 |
| Total net budgetary expenditures | 10,186,587 | 2,370,441 | $2,370,441 |
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