Quarterly Financial Report (unaudited) - 2nd Quarter 2014-2015
ISSN 2562-6426
For the quarter ended September 30, 2014
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 for the 2014–15 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, 2014. Events that have taken place following the close of the quarter are not reflected in this report.
The CPC's Main Estimates increased from $5.4M in 2013–14 to $10.2M in 2014–15 to support the new elements of the Civilian Review and Complaints Commission for the RCMP (CRCC) mandate outlined in Bill C-42: An Act to amend the Royal Canadian Mounted Police Act and to make related and consequential amendments to other Acts.
By the end of the second quarter of 2014–15, the CPC had spent approximately 44% of its authorities. The CPC's expenditures on personnel totalled 51% of its planned expenditures. The increase of $192 thousand for other subsidies and payments is due to a one-time transition payment for the implementation of salary payment in arrears by the Government of Canada. 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 CRCC.
The CPC's expenditures are influenced by the number and complexity of complaints and requests for review it receives. A significant policing incident or a spike in complaints and/or requests for review 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.3. Risks and uncertainties
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 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.
Approved by:
Ian McPhail, Q.C.
Chair
Ottawa, Canada
November 12, 2014
Helen Banulescu
Chief Financial Officer
Ottawa, Canada
November 12, 2014
Statement of authorities (unaudited)
| Total available for use for the year ending March 31, 2015Note * | Expended during the quarter ended September 30, 2014 | Year to date used at quarter-end | |
|---|---|---|---|
* Includes only authorities available for use and granted by Parliament at quarter-end. |
|||
| Vote 1 – Program expenditures | $9,282 | $1,982 | $3,876 |
| Statutory authorities– Employee Benefit Plans | 961 | 240 | 481 |
| Total authorities | $10,243 | $2,222 | $4,357 |
| 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 | |
|---|---|---|---|
| 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 |
* Includes only authorities available for use and granted by Parliament at quarter-end. |
|||
Statement of expenditures by standard object (unaudited)
| Expenditures: | Planned expenditures for the year ending March 31, 2015 | Expensed during the quarter ended September 30, 2014 | Year to date used at quarter-end |
|---|---|---|---|
| Personnel | $6,787 | $1,829 | $3,431 |
| Transportation and communications | 637 | 101 | 166 |
| Information | 105 | - | 3 |
| Professional and special services | 1,822 | 180 | 358 |
| Rentals | 118 | 13 | 20 |
| Purchased repair and maintenance | 264 | 13 | 85 |
| Utilities, material and supplies | 337 | 15 | 25 |
| Acquisition of land, buildings and works | - | - | - |
| Acquisition of machinery and equipment | 174 | 71 | 78 |
| Other subsidies and payments | - | - | 191 |
| Total Gross Expenditures | $10,243 | $2,222 | $4,357 |
| 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 |
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