Quarterly Financial Report for the Quarter Ended December 31, 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 and Supplementary 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 total authorities increased during the third quarter by $35,000 as a result of compensation allocations.

The total authorities available for use this fiscal year is $50,000 less than last fiscal year. This variance is attributable to a lower operating budget carry-forward.

The Statement of Authorities below shows that the MPCC spent approximately 22% of its authorities in the third quarter of 2017‑18 compared to 19% in 2016‑17. Year to date, the MPCC has spent 64% of its total authorities, compared to 56% after three quarters last fiscal year.

The MPCC’s total budgetary expenditures increased by $155,000 in the third quarter of 2017‑18, compared to the same period in 2016‑17. The major variances are as follows:

Additional Financial Information: Additional financial information on the MPCC’s financial and expenditure management can be found in the 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 third 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
________________________
Elsy Chakkalakal, A/Chief Financial Officer

Ottawa, Canada
February 12, 2018


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 December 31, 2017 Year to date used at quarter-end
Total Authorities 4,879 1,093 3,121
Vote 1 - Net operating expenditures 4,449 986 2,798
Budgetary statutory authorities - Contributions to employee benefit plans 430 107 323
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, 2017Note * Used during the quarter ended December 31, 2016 Year to date used at quarter-end
Total Authorities 4,929 938 2,758
Vote 1 - Net operating expenditures 4,461 821 2,407
Budgetary statutory authorities - Contributions to employee benefit plans   468  117 351

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 December 31, 2017 Year to date used at quarter-end
Total net budgetary expenditures 4,879 1,093 3,121
Personnel 3,206 748 2,195
Transportation and communications 133 44 123
Information 99 17 33
Professional and special services 874 144 422
Rentals 420 87 267
Repair and maintenance 3 0 1
Utilities, materials and supplies 55 9 32
Acquisition of land, buildings and works 4 0 0
Acquisition of machinery and equipment 85 45 50
Other subsidies and payments 0 -1 -2
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 December 31, 2016 Year to date used at quarter-end
Total net budgetary expenditures 4,929 938 2,758
Personnel 3,187 715 2,092
Transportation and communications 163 21 63
Information 128 7 36
Professional and special services 855 65 253
Rentals 427 93 246
Repair and maintenance 3 2 2
Utilities, materials and supplies 66 13 38
Acquisition of land, buildings and works 0 0 0
Acquisition of machinery and equipment 100 23 30
Other subsidies and payments 0 -1 -2
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