Quarterly Financial Report (unaudited) - 2nd Quarter 2018-2019
ISSN 2562-6426
For the quarter ended September 30, 2018
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 2018-2019 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 2018-19, the CRCC spent approximately 41% of its authorities compared to 44% for the same period in 2017-18.
Personnel represents 70% of CRCC’s total planned expenditures for 2018-19 compared to 68% for 2017-18. 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 the current volume of public complaints, review requests, public interest investigations and strategic investigations, 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 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.
4.0 Significant Changes in Relation to Operations, Personnel and Programs
There are no significant changes to CRCC operations, personnel or programs in this reporting period.
5.0 Approval by Senior Officials
Approved by:
_____________________
Guy Bujold
Interim Chairperson
Ottawa, Canada
October 31, 2018
_____________________
Tim Cogan
Chief Financial Officer and Director
Corporate Services & Communications
Ottawa, Canada
October 31, 2018
6.0 Statement of Authorities (unaudited)
| By Vote | Total available for use for the year ending March 31, 2019Note * | 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 |
| By Vote | Total available for use for the year ending March 31, 2018 | Used during the quarter ended September 30, 2017 | Year to date used at quarter-end |
|---|---|---|---|
| Vote 1 – Program expenditures | 9,020,809 | 2,207,931 | 3,881,161 |
| Statutory authorities– Employee Benefit Plans | 915,080 | 228,770 | 457,540 |
| Total authorities | 9,935,889 | 2,436,701 | 4,338,701 |
* 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, 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 |
| By Standard Object (SO) |
Planned expenditures for the year ending March 31, 2018 | Expended during the quarter ended September 30, 2017 | Expenditures Year to date used at quarter-end |
|---|---|---|---|
| Personnel | 6,743,616 | 1,993,323 | 3,660,906 |
| Transportation and communications | 686,496 | 75,090 | 113,284 |
| Information | 146,364 | 24,150 | 27,766 |
| Professional and special services | 1,562,794 | 195,751 | 300,266 |
| Rentals | 79,320 | 61,461 | 109,584 |
| Repair and maintenance | 113,314 | - | 5,041 |
| Utilities, material and supplies | 198,300 | 11,936 | 17,353 |
| Acquisition of land, buildings and works | 118,036 | - | - |
| Acquisition of machinery and equipment | 114,259 | 59,813 | 84,292 |
| Transfer payments | - | - | - |
| Public debt charges | - | - | - |
| Other subsidies and payments | 173,390 | 15,177 | 20,209 |
| Total net budgetart Expenditures | 9,935,889 | 2,436,701 | 4,338,701 |
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