Quarterly Financial Report (unaudited) - 2nd Quarter 2013-2014

ISSN 2562-6426

For the quarter ended September 30, 2013

1. Introduction

This quarterly report has been prepared by management as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board. This quarterly report should be read in conjunction with the Main Estimates and Supplementary Estimates. This quarterly report has not been subject to an external audit or review.

Mandate

The Commission for Public Complaints Against the RCMP (CPC) is an independent agency created by Parliament and is not part of the Royal Canadian Mounted Police (RCMP). The CPC's fundamental role is to provide civilian review of the conduct of RCMP members in carrying out their policing duties, thereby holding the RCMP accountable to the public. The CPC ensures that complaints about the conduct of RCMP members are examined fairly and impartially. Its findings and recommendations help identify, correct and prevent the recurrence of policing problems caused by the conduct of specific RCMP members or by deficiencies in RCMP policies or practices. The CPC has the authority to make findings and recommendations, but cannot impose discipline or make monetary awards to complainants. A summary description of the CPC program activities can be found in Part II of the Main Estimates.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting and a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities. The accompanying Statement of Authorities includes the CPC's spending authorities granted by Parliament and those used by the agency, consistent with the Main Estimates and Supplementary Estimates for the 2013–14 fiscal year.

2. Highlights of fiscal quarter and fiscal year-to-date (YTD) results

This quarterly report reflects the results of the current fiscal period in relation to the Main Estimates for which full supply was released on June 20, 2013. Events that have taken place following the close of the quarter are not reflected in this report.

The CPC's quarterly and year-to-date spending are in line with that of the previous year. Any difference is due to the timing of purchases. The CPC had spent approximately 59% of its authorities by the end of the second quarter. CPC is seeking an $4.7M increase in its appropriations in Supplementary Estimates 'B'. Following the close of the quarter, the CPC has been given access to $1.5M in Vote 5 funding (Government Contingencies), as needed, until Supplementary Estimates 'B' funding is available.

CPC's expenditures are influenced by the number and complexity of complaints and request for reviews it receives. A significant policing incident or a spike in complaints and/or requests for reviews could significantly increase expenditures and result in resource pressures. The CPC has ensured that there is sufficient flexibility within its budget to respond in a manner that fulfils its mandate.

By the end of the second quarter of 2013–14, the CPC's expenditures on personnel totalled 75% of its Main Estimates planned expenditures. The CPC is anticipating that spending on personnel will remain high throughout the year as it works to ensure that it is fully staffed to ensure a smooth transition to the Civilian Review and Complaints Commission for the RCMP.

3. Risks and uncertainties

As previously mentioned, the CPC has no control over serious incidents between the RCMP and the public. Such events may impact on workloads across the CPC and have the potential to negatively affect the achievement of service standards. Through the use of supply arrangements for specialized investigators, the tracking of workloads within the CPC, and where needed, the reallocation of staff, the CPC maintains the necessary flexibility to undertake important and high profile investigations.

4. Significant changes in relation to operations, personnel and programs

The CPC was not included in the Budget 2012 saving measures and therefore has not reduced its personnel or programs. On June 19, 2013, Bill C-42, An Act to amend the Royal Canadian Mounted Police Act and to make related and consequential amendments to other Acts, received royal assent. The Act creates the Civilian Review and Complaints Commission for the RCMP (CRCC), replacing the existing CPC. The mandate of the new CRCC will include the existing complaint intake, investigation and review functions, as well as new authorities to work jointly with other law enforcement review bodies, conduct reviews of specified RCMP activities, undertake research, conduct outreach efforts, and provide independent observation of investigations of serious incidents involving RCMP members. In addition, the CRCC will be required to implement enhanced reporting to provinces which contract for RCMP services. The provisions which create the CRCC will come into force on a date set by an Order in Council. The government has indicated that it will increase the existing appropriation level of the CPC to meet the demands of the new mandate. As previously mentioned, following the close of the quarter, the CPC has been given access to $1.5M in Vote 5 funding (Government Contingencies), as needed, until Supplementary Estimates 'B' funding is available.

Approved by:

_____________________
Ian McPhail, Q.C.
Interim Chair
Ottawa, Canada
October 15, 2013
_____________________
Helen Banulescu
Chief Financial Officer
Ottawa, Canada
October 15, 2013

Statement of expenditures by standard object (unaudited)

Fiscal year 2013-14 (in thousands of dollars)
  Total available for use for the year ending March 31, 2014Note * Expended during the quarter ended September 30, 2013 Year to date used at quarter-end

* Includes only Authorities available for use and granted by Parliament at quarter-end.
Vote 65 – Program expenditures $4,850 $1,519 $2,921
Statutory authorities– Employee Benefit Plans 576 144 288
Total authorities $5,426 $1,663 $3,209
Fiscal year 2012-13 (in thousands of dollars)
  Total available for use for the year ending March 31, 2013Note * Expended during the quarter ended September 30, 2012 Year to date used at quarter-end
Vote 65 – Program expenditures $7,466 $1,376 $2,852
Statutory authorities – Employee Benefit Plans 576 144 288
Total authorities $8,042 $1,520 $3,140

* Includes only Authorities available for use and granted by Parliament at quarter-end.

Statement of expenditures by standard object (unaudited)

Fiscal year 2013-14 (in thousands of dollars)
Expenditures: Planned expenditures for the year ending March 31, 2014 Expensed during the quarter ended September 30, 2013 Year to date used at quarter-end
Personnel $3,882 $1,498 $2,901
Transportation and communications 246 37 91
Information 55 - 3
Professional and special services 869 99 155
Rentals 105 13 22
Purchased repair and maintenance 42 1 1
Utilities, material and supplies 115 10 15
Acquisition of land, buildings and works 32 - -
Acquisition of machinery and equipment 80 5 21
Other subsidies and payments - - -
Total Gross Expenditures $5,426 $1,663 $3,290
Fiscal year 2012-13 (in thousands of dollars)
Expenditures: Planned expenditures for the year ending March 31, 2013 Expensed during the quarter ended September 30, 2012 Year to date used at quarter-end
Personnel $5,305 $1,274 $2,668
Transportation and communications 349 47 92
Information 55 3 3
Professional and special services 1,621 133 275
Rentals 111 20 41
Purchased repair and maintenance 42 - 3
Utilities, material and supplies 177 14 23
Acquisition of land, buildings and works 60 - -
Acquisition of machinery and equipment 322 28 34
Other subsidies and payments - 1 1
Total Gross Expenditures $8,042 $1,520 $3,140
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