Quarterly Financial Report for the Quarter Ended June 30, 2019
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) 2019‑20. 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 20% of its authorities in the first quarter of 2019‑20 compared to 18% in 2018‑19.
The MPCC’s total budgetary expenditures increased by $85,000 in the first quarter of 2019‑20, compared to the same period in 2018‑19. The four major variances are the following:
- Personnel expenses during the first quarter increased by $123,000 in comparison to the same period last fiscal year. The lower amount last fiscal year was primarily attributable to an increased number of transfers and secondments, where salary recoveries were not performed until the start of the second quarter;
- The decrease of $35,000 in Rentals is a result of delays in being billed for May and June’s occupancy lease payments by Public Services and Procurement Canada in the first quarter of 2019‑20. During the same quarter last fiscal year, there were only delays with June’s invoice;
- The first quarter of 2019‑20 saw a $26,000 increase in Professional and Special Services. This increase is a result of additional expenditures related to contracts for management consulting services, IT services, investigator services, and translation services;
- There was a decrease of $25,000 in Transportation and Communication expenses in the first quarter. This variance is largely explained by delayed billing from Shared Services Canada for certain telecommunication services.
The total authorities available for use this fiscal year is $40,000 greater than last fiscal year. This is a result of an increase of $41,000 in collective bargaining funding, an increase in contributions to employee benefits plan in the amount of $1,000, and a decrease of $2,000 allocated towards the back office transformation.
Additional Financial Information: Additional financial information on the MPCC’s financial and expenditure management can be found in the Departmental Plans, the Annual Reports, the Departmental Results 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 2019‑20.
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
Original signed by
Acting Senior Director of Corporate Services
August 6, 2019
Appendix A - Statement of Authorities (unaudited)
|Total available for use for the year ended March 31, 2020Note *||Used during the quarter ended June 30, 2019||Year-to-date used at quarter-end|
|Vote 1 - Net operating expenditures||4,320||826||826|
|Budgetary statutory authorities - Contributions to employee benefit plans||4379||109||109|
|Total available for use for the year ended March 31, 2019ote *||Used during the quarter ended June 30, 2018||Year-to-date used at quarter-end|
|Vote 1 - Net operating expenditures||4,288||743||743|
|Budgetary statutory authorities - Contributions to employee benefit plans||429||107||107|
Appendix B - Departmental Budgetary Expenditures by Standard Object (unaudited)
|Expenditures||Planned expenditures for the year ending March 31, 2020||Expended during the quarter ended June 30, 2019||Year-to-date used at quarter-end|
|Transportation and communications||167||19||19|
|Professional and special services||739||134||134|
|Repair and maintenance||1||0||0|
|Utilities, materials and supplies||31||5||5|
|Acquisition of land, buildings and works||13||0||0|
|Acquisition of machinery and equipment||96||2||2|
|Other subsidies and payments||0||0||0|
|Total net budgetary expenditures||4,757||935||850|
|Expenditures||Planned expenditures for the year ending March 31, 2019||Expended during the quarter ended June 30, 2018||Year-to-date used at quarter-end|
|Transportation and communications||123||44||44|
|Professional and special services||724||108||108|
|Repair and maintenance||2||0||0|
|Utilities, materials and supplies||66||2||2|
|Acquisition of land, buildings and works||0||0||0|
|Acquisition of machinery and equipment||113||4||4|
|Other subsidies and payments||0||0||0|
|Total net budgetary expenditures||4,717||850||850|
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