Quarterly Financial Report for the Quarter Ended June 30, 2017
Table of contents
- Highlights of Fiscal Quarter and Fiscal Year to Date (YTD) Results
- Risks and Uncertainties
- Significant Changes in Relation to Operations, Personnel and Programs
- Approval by Senior Officials
- Appendix A - Statement of Authorities (unaudited)
- Appendix B - Departmental Budgetary Expenditures by Standard Object (unaudited)
Statement outlining results, risks and significant changes in operations, personnel and program
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:
- 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;
- 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;
- 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:
Original signed by
Hilary McCormack, Chairperson
Original signed by
Chantal Bessette-Drouin, A/Chief Financial Officer
August 16, 2017
Appendix A - Statement of Authorities (unaudited)
|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 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|
Appendix B - Departmental Budgetary Expenditures by Standard Object (unaudited)
|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|
|Transportation and communications||107||23||23|
|Professional and special services||698||104||104|
|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|
|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|
|Transportation and communications||121||31||31|
|Professional and special services||865||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|
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