Quarterly Financial Report for the Quarter Ended June 30, 2017

Table of contents

  1. Introduction
  2. Highlights of Fiscal Quarter and Fiscal Year to Date (YTD) Results
  3. Risks and Uncertainties
  4. Significant Changes in Relation to Operations, Personnel and Programs
  5. Approval by Senior Officials
  6. Appendix A - Statement of Authorities (unaudited)
  7. Appendix B - Departmental Budgetary Expenditures by Standard Object (unaudited)

Statement outlining results, risks and significant changes in operations, personnel and program

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. This report has not been subject to an external audit or review.

The Military Police Complaints Commission of Canada (MPCC) reviews and investigates complaints concerning Military Police (MP) conduct and investigates allegations of interference in MP investigations. It reports its findings and makes recommendations directly to the MP and national defence leadership.

1.1 Basis of presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the MPCC’s spending authorities granted by Parliament and those used by the department, consistent with the Main Estimates for the fiscal year (FY) 2017‑18. 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.

When Parliament is dissolved for the purposes of a general election, section 30 of the Financial Administration Act authorizes the Governor General, under certain conditions, to issue a special warrant authorizing the Government to withdraw funds from the Consolidated Revenue Fund. A special warrant is deemed to be an appropriation for the fiscal year in which it is issued.

The MPCC 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. Highlights of Fiscal Quarter and Fiscal Year to Date (YTD) Results

The Statement of Authorities below shows that the MPCC spent approximately 19% of its authorities in the first quarter of 2017‑18 compared to 17% in 2016‑17.

The MPCC’s total budgetary expenditures increased by $46,000 in the first quarter of 2017‑18, compared to the same period in 2016‑17. There were three significant variances explaining this increase:

  1. Personnel expenses during the first quarter increased by $73,000 in comparison to the same period last fiscal year. This is primarily attributable to a small decrease in unstaffed positions;
  2. The decrease of $58,000 in Rentals is a result of delays in being billed for April, May and June’s occupancy lease payments by Public Services and Procurement Canada. During the same quarter last fiscal year, there were only delays with June’s invoice;
  3. There was an increase of $44,000 in Professional and Special Services in the first quarter. The lower than normal amount in 2016-17 was mostly due to decreases in both investigative services and temporary help services. Expenditures related to investigative services are back to normal levels this quarter.

The total authorities available for use this fiscal year is $47,000 less than last fiscal year. This is a result of a decrease in contributions to employee benefit plans ($37,000) and Budget Reductions ($31,000), and an increase in Collective Bargaining funding ($21,000).

Additional Financial Information: Additional financial information on the MPCC’s financial and expenditure management can be found in the Departmental Plans (formerly Reports on Plans and Priorities), the Annual Reports, the Departmental Performance Reports, the Future-oriented Financial Statements, the Quarterly Financial Reports and the Annual Financial Statements.

3. Risks and Uncertainties

An unavoidable risk the MPCC will always face is the uncertainty regarding the number and complexity of complaints it must monitor and/or investigate each year. The MPCC cannot control the time it takes a complaint to be resolved. It must depend upon the efficiency of its investigative partners and the speed with which the Provost Marshal responds to the MPCC’s interim reports.

4. Significant Changes in Relation to Operations, Personnel and Programs

There were no significant changes in relation to operations, personnel and programs in the first quarter of FY 2017‑18.

5. Approval by Senior Officials

This section is to provide the approval of Senior Officials, as required by the Policy on Financial Resource Management, Information and Reporting as follows:

Approved by:


Original signed by
________________________
Hilary McCormack, Chairperson

Original signed by
________________________
Chantal Bessette-Drouin, A/Chief Financial Officer

Ottawa, Canada
August 16, 2017


Appendix A - Statement of Authorities (unaudited)

Statement of Authorities (unaudited) for Fiscal Year 2017-18 (in thousands of dollars)
Authority
Vote/Statutory
Total available for use for the year ended March 31, 2018Note * Used during the quarter ended June 30, 2017 Year-to-date used at quarter-end
Vote 1 - Net operating expenditures 4,208 756 756
Budgetary statutory authorities - Contributions to employee benefit plans  430 108 108
Total Authorities 4,638 864 864
Statement of Authorities (unaudited) for Fiscal Year 2016-17 (in thousands of dollars)
Authority
Vote/Statutory
Total available for use for the year ended March 31, 2017ote * Used during the quarter ended June 30, 2016 Year-to-date used at quarter-end
Vote 1 - Net operating expenditures 4,217 701 701
Budgetary statutory authorities - Contributions to employee benefit plans  468 117 117
Total Authorities 4,685 818 818

Appendix B - Departmental Budgetary Expenditures by Standard Object (unaudited)

Departmental Budgetary Expenditures by Standard Object (unaudited) for Fiscal Year 2017-18 (in thousands of dollars)
Expenditures Planned expenditures for the year ending March 31, 2018 Expended during the quarter ended June 30, 2017 Year-to-date used at quarter-end
Personnel 3,171 718 718
Transportation and communications 107 23 23
Information 99 5 5
Professional and special services 698 104 104
Rentals 420 2 2
Repair and maintenance 3 0 0
Utilities, materials and supplies 55 11 11
Acquisition of land, buildings and works 0 0 0
Acquisition of machinery and equipment 85 2 2
Other subsidies and payments 0 -1 -1
Total net budgetary expenditures 4,638 864 864
Departmental Budgetary Expenditures by Standard Object (unaudited) for Fiscal Year 2016-17 (in thousands of dollars)
Expenditures Planned expenditures for the year ending March 31, 2017 Expended during the quarter ended June 30, 2016 Year-to-date used at quarter-end
Personnel 3,187 645 645
Transportation and communications 121 31 31
Information 69 14 14
Professional and special services 865 60 60
Rentals 372 60 60
Repair and maintenance 1 0 0
Utilities, materials and supplies 51 7 7
Acquisition of land, buildings and works 0 0 0
Acquisition of machinery and equipment 19 1 1
Other subsidies and payments 0 0 0
Total net budgetary expenditures 4,685 818 818
Date modified: