Quarterly Financial Report for the Quarter Ended December 31, 2020
Table of contents
- Introduction
- 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
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) 2020‑21. 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 25% of its authorities in the third quarter of 2020‑21 compared to 23% in 2019‑20. Year to date, the MPCC has spent 66% of its total authorities, compared to 64% after three quarters last fiscal year.
The MPCC’s total budgetary expenditures increased by $69,000 in the third quarter of 2020‑21, compared to the same period in 2019‑20. The major variance is as follows:
- Professional Services expenditures increased this quarter by $70,000 in comparison to the third quarter last fiscal year. The majority of this increase ($60,000) is attributed to consulting services related to our Microsoft 365 implementation, with the rest coming from a slight increase in investigative services related to our main program.
The total authorities available for use did not change between the second and third quarter. In comparison to the same quarter last year, the total available authorities only increased by $1,000. The authorities should be increasing in the fourth quarter as a result of anticipated compensation allocations of $82,000 related to the signing of the Program Administration collective agreement and the associated negotiated Phoenix damages.
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
The Full Supply was delayed this fiscal year, and as a result, the MPCC received 3/12ths of its Main Estimates in March (supply bill 1) and an additional 6/12ths in June (supply bill 2). The MPCC received the remaining 3/12ths in December. In order to ensure compliance with these allocations, the MPCC put in place additional internal controls to track its purchasing and spending and is reporting results to the Executive Committee on a quarterly basis.
5. Approval by Senior Officials
This section is to provide the approval of Senior Officials, as required by the Policy on Financial Management.
Approved by:
Original signed by
________________________
Hilary McCormack
Chairperson
Original signed by
________________________
Richard Roulx
Senior Director of Corporate Services
Ottawa, Canada
February 15, 2021
Appendix A - Statement of Authorities (unaudited)
| Authority Vote/Statutory |
Total available for use for the year ended March 31, 2020Note * | Expended during the quarter ended December 31, 2020 | Year to date used at quarter-end |
|---|---|---|---|
| Vote 1 - Net operating expenditures | 4,588 | 1,124 | 3,012 |
| Budgetary statutory authorities - Contributions to employee benefit plans | 430 | 108 | 323 |
| Total Authorities | 5,018 | 1,232 | 3,335 |
| Authority Vote/Statutory |
Total available for use for the year ended March 31, 2020Note * | Expended during the quarter ended December 31, 2019 | Year to date used at quarter-end |
|---|---|---|---|
| Vote 1 - Net operating expenditures | 4,580 | 1,054 | 2,887 |
| Budgetary statutory authorities - Contributions to employee benefit plans | 437 | 109 | 328 |
| Total Authorities | 5,017 | 1,163 | 3,215 |
Appendix B - Departmental Budgetary Expenditures by Standard Object (unaudited)
| Expenditures | Planned expenditures for the year ending March 31, 2020 | Expended during the quarter ended December 31, 2019 | Year to date used at quarter-end |
|---|---|---|---|
| Personnel | 3,338 | 881 | 2,531 |
| Transportation and communications | 136 | 23 | 35 |
| Information | 66 | 4 | 15 |
| Professional and special services | 940 | 211 | 398 |
| Rentals | 390 | 85 | 274 |
| Repair and maintenance | 5 | 1 | 1 |
| Utilities, materials and supplies | 21 | 7 | 14 |
| Acquisition of land, buildings and works | 20 | 0 | 14 |
| Acquisition of machinery and equipment | 102 | 20 | 53 |
| Other subsidies and payments | 0 | 0 | 0 |
| Total net budgetary expenditures | 5,018 | 1,232 | 3,335 |
| Expenditures | Planned expenditures for the year ending March 31, 2019 | Expended during the quarter ended December 31, 2018 | Year to date used at quarter-end |
|---|---|---|---|
| Personnel | 3,396 | 909 | 2,415 |
| Transportation and communications | 167 | 13 | 63 |
| Information | 67 | 6 | 22 |
| Professional and special services | 895 | 141 | 415 |
| Rentals | 351 | 87 | 272 |
| Repair and maintenance | 1 | 0 | 0 |
| Utilities, materials and supplies | 31 | 2 | 9 |
| Acquisition of land, buildings and works | 13 | 0 | 0 |
| Acquisition of machinery and equipment | 96 | 6 | 21 |
| Other subsidies and payments | 0 | -1 | -2 |
| Total net budgetary expenditures | 5,017 | 1,163 | 3,215 |
- Date modified: