Quarterly Financial Report (unaudited) - 3rd Quarter 2022-2023
For the quarter ended December 31, 2022
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 RCMP members in carrying out their 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 that 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 2022-23 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 third quarter of 2022-23, the CRCC spent approximately 60% of its authorities compared to 71% for the same period in 2021-22. This variance is primarily attributable to additional funding received through the 2022-23 Supplementary Estimates (B).
3.0 Risks and Uncertainty
The funding received through the 2022-23 Supplementary Estimates (B) will support ongoing program requirements and assist in mitigating risks as they relate to resources. However, the CRCC has no control over serious incidents between the RCMP and the public. Such events may increase demand for the CRCC's services and negatively affect the achievement of the CRCC's service standards. Where needed, the CRCC will pivot and reallocate staff and resources to maintain the flexibility to deliver on its core mandate functions.
4.0 Significant Changes in Relation to Operations, Personnel and Programs
In the 2022-23 Supplementary Estimates (B) the CRCC received Treasury Board authority to increase its funding by $29.4M over six years (and $5.4M ongoing), of which $2.4M was allocated to fiscal year 2022-23. This funding will support the CRCC's ability to fulfill its core mandate, including the increase in and complexity of, public complaints and complaint reviews. The funding will also support public interest investigations and systemic reviews.
5.0 Approval by Senior Officials
Approved by:
_____________________
Michelaine Lahaie
Chairperson
Ottawa, Canada
February 28, 2023
_____________________
Roxane Bériault
CFO & Senior Director
Corporate Services
Ottawa, Canada
February 28, 2023
6.0 Statement of Authorities (unaudited)
| Total available for use for the year ending March 31, 2023note * | Expended during the quarter ended December 31, 2022 | Year-to-date used at quarter-end | |
|---|---|---|---|
| Vote 1 – Program expenditures | 11,782,608 | 2,382,380 | 6,986,202 |
| Statutory authorities – Employee benefit plans | 1,304,198 | 274,969 | 824,906 |
| Total authorities | 13,086,806 | 2,657,349 | 7,811,108 |
| Total available for use for the year ending March 31, 2022note * | Expended during the quarter ended December 31, 2021 | Year-to-date used at quarter-end | |
|---|---|---|---|
| Vote 1 – Program expenditures | 9,554,223 | 1,846,839 | 6,687,670 |
| Statutory authorities – Employee benefit plans | 1,080,512 | 270,128 | 810,384 |
| Total authorities | 10,634,735 | 2,116,967 | 7,498,054 |
Return to note * referrer Includes only authorities available for use and granted by Parliament at quarter-end.
7.0 Departmental budgetary expenditures by Standard Object (unaudited)
| Expenditures By Standard Object (SO) |
Planned expenditures for the year ending March 31, 2023 |
Expended during the quarter ended December 31, 2022 |
Year-to-date used at quarter-end |
|---|---|---|---|
| Personnel | 10,169,554 | 2,403,259 | 7,116,702 |
| Transportation and communications | 202,215 | 33,830 | 86,439 |
| Information | 102,214 | 1,296 | 12,118 |
| Professional and special services | 1,060,688 | 94,843 | 298,923 |
| Rentals | 304,427 | 21,821 | 141,515 |
| Repair and maintenance | 40,885 | 2,627 | 3,889 |
| Utilities, material and supplies | 91,328 | 10,962 | 25,798 |
| Acquisition of land, buildings and works | - | - | - |
| Acquisition of machinery and equipment | 304,427 | 28,722 | 56,098 |
| Transfer payments | - | - | - |
| Public debt charges | - | - | - |
| Other subsides and payments | 511,068 | 59,988 | 69,626 |
| Total net budgetary expenditures | 13,086,806 | 2,657,349 | 7,811,108 |
| Expenditures By Standard Object (SO) |
Planned expenditures for the year ending March 31, 2022 |
Expended during the quarter ended December 31, 2021 |
Year-to-date used at quarter-end |
|---|---|---|---|
| Personnel | 8,561,057 | 1,958,012 | 6,788,986 |
| Transportation and communications | 102,213 | 6,640 | 31,974 |
| Information | 51,107 | 208 | 7,945 |
| Professional and special services | 847,114 | 105,368 | 304,726 |
| Rentals | 306,641 | 28,175 | 156,832 |
| Repair and maintenance | 51,107 | 125 | 579 |
| Utilities, material and supplies | 102,214 | 11,707 | 43,316 |
| Acquisition of land, buildings and works | - | - | - |
| Acquisition of machinery and equipment | 306,641 | 526 | 146,405 |
| Transfer payments | - | - | - |
| Public debt charges | - | - | - |
| Other subsides and payments | 306,641 | 6,208 | 17,192 |
| Total net budgetary expenditures | 10,634,735 | 2,116,967 | 7,498,054 |
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