Office of the Auditor General of Canada—Quarterly Financial Report for the quarter ended 30 September 2015
Office of the Auditor General of Canada Quarterly Financial Report for the quarter ended 30 September 2015
Statement outlining results, risks, and significant changes in operations, personnel, and programs
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, and it should be read in conjunction with the Main Estimates. This quarterly report has not been subject to an external audit or review.
The Office of the Auditor General has one program activity: legislative auditing. The Office conducts independent audits and studies that provide objective information, advice, and assurance to Parliament, government, and Canadians.
Mandate
The Auditor General is an Officer of Parliament, who is independent from the government and reports directly to Parliament. The duties are set out in the Auditor General Act, the Financial Administration Act, and other acts and orders-in-council. These duties relate to legislative auditing and, in certain cases, to monitoring of federal departments and agencies, Crown corporations, territorial governments, and other entities.
Basis of presentation
This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the Office’s spending authorities granted by Parliament and those used by the Office consistent with the Main Estimates for the 2015–16 fiscal year. This quarterly report provides financial information on the use of spending authorities. The Office uses the full accrual method of accounting to prepare and present its annual financial statements that are part of the departmental performance reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.
Highlights of quarterly and year-to-date results
The authorities available increased as a result of an increase in the statutory EBP rate (16.8% vs 16.5%) and salary adjustments resulting from prior year collective bargaining agreements. The authorities used decreased primarily due to the transition payment of $2.1 million that was made in 2014–15 as a result of the one-time change from pay in advance of work performed to pay in arrears.
*Includes only authorities available for use and granted by Parliament at quarter-end
Figure 1—text version
Authorities available and used as at 30 September (in millions of dollars)
| Available* | Used | |
|---|---|---|
| 2015–16 | 81.9 | 37.5 |
| 2014–15 | 81.6 | 41.2 |
*Includes only authorities available for use and granted by Parliament at quarter-end
Figure 2—text version
Authorities used in the quarter ended 30 September (in millions of dollars)
- 2015–16: 18.0
- 2014–15: 19.6
Risks and uncertainties
There are no significant risks and uncertainties to report.
Significant changes in operations, personnel, and programs
There are no significant changes in operations, personnel, and programs.
Approved by:
Original signed by
Original signed by
Michael Ferguson, CPA, CA
FCA (New Brunswick)
Auditor General of Canada
Sylvain Ricard, CPA, CA
Assistant Auditor General and
Chief Financial Officer
Ottawa, Canada
27 November 2015
Statement of authorities (unaudited)
| Total available for use for the year ending 31 March 2016 * |
Used during the quarter ended 30 September 2015 |
Year to date used at quarter-end | |
|---|---|---|---|
| Vote 20—Program expenditures | 74,302 | 15,766 | 33,104 |
| Less revenues netted against program expenditures | (2,510) | (302) | (656) |
| Net Vote 20—Program expenditures | 71,792 | 15,464 | 32,448 |
| Budgetary statutory authorities | 10,026 | 2,506 | 5,013 |
| Total budgetary authorities | 81,818 | 17,970 | 37,461 |
| Non-budgetary authorities | – | – | – |
| Total authorities | 81,818 | 17,970 | 37,461 |
* Includes only authorities available for use and granted by Parliament at quarter-end
Statement of authorities (unaudited) (continued)
| Total available for use for the year ended 31 March 2015 * |
Used during the quarter ended 30 September 2014 |
Year to date used at quarter-end | |
|---|---|---|---|
| Vote 20—Program expenditures | 74,288 | 17,311 | 36,925 |
| Less revenues netted against program expenditures | (2,510) | (166) | (577) |
| Net Vote 20—Program expenditures | 71,778 | 17,145 | 36,348 |
| Budgetary statutory authorities | 9,794 | 2,448 | 4,897 |
| Total budgetary authorities | 81,572 | 19,593 | 41,245 |
| Non-budgetary authorities | – | – | – |
| Total authorities | 81,572 | 19,593 | 41,245 |
* Includes only authorities available for use and granted by Parliament at quarter-end
Departmental budgetary expenditures by standard object (unaudited)
| Planned expenditures for the year ending 31 March 2016 |
Expended during the quarter ended 30 September 2015 |
Year to date expended at quarter-end | |
|---|---|---|---|
| Expenditures: | |||
|
Personnel
|
73,227 | 16,417 | 33,034 |
|
Transportation and communications
|
3,268 | 535 | 1,400 |
|
Information
|
456 | 124 | 217 |
|
Professional and special services
|
4,982 | 986 | 2,434 |
|
Rentals
|
1,035 | 95 | 812 |
|
Repair and maintenance
|
210 | 31 | 57 |
|
Utilities, materials and supplies
|
292 | 50 | 73 |
|
Acquisition of machinery and equipment
|
858 | 20 | 61 |
|
Other subsidies and payments *
|
– | 14 | 29 |
|
Total gross budgetary expenditures
|
84,328 | 18,272 | 38,117 |
| Less revenues netted against expenditures: | |||
|
Costs recovered
|
|||
|
Members of the Canadian Council of Legislative Auditors (CCOLA)
|
(660) | (3) | (79) |
|
International Labour Organization
|
(1,850) | (299) | (577) |
| Total net budgetary expenditures | 81,818 | 17,970 | 37,461 |
* Includes the transition payment ($17,300 in 2015–16 and $2.1 million in 2014–15) made as a result of the one-time change from pay in advance of work performed to pay in arrears.
Departmental budgetary expenditures by standard object (unaudited) (continued)
| Planned expenditures for the year ended 31 March 2015 |
Expended during the quarter ended 30 September 2014 |
Year to date expended at quarter-end | |
|---|---|---|---|
| Expenditures: | |||
|
Personnel
|
72,981 | 16,847 | 33,586 |
|
Transportation and communications
|
3,444 | 613 | 1,593 |
|
Information
|
498 | 82 | 161 |
|
Professional and special services
|
4,802 | 1,766 | 3,096 |
|
Rentals
|
1,092 | 87 | 827 |
|
Repair and maintenance
|
211 | 28 | 47 |
|
Utilities, materials and supplies
|
354 | 37 | 79 |
|
Acquisition of machinery and equipment
|
700 | 227 | 256 |
|
Other subsidies and payments *
|
– | 72 | 2,177 |
|
Total gross budgetary expenditures
|
84,082 | 19,759 | 41,822 |
| Less revenues netted against expenditures: | |||
|
Costs recovered
|
|||
|
Members of the Canadian Council of Legislative Auditors (CCOLA)
|
(660) | (2) | (95) |
|
International Labour Organization
|
(1,850) | (164) | (482) |
| Total net budgetary expenditures | 81,572 | 19,593 | 41,245 |
* Includes the transition payment ($17,300 in 2015–16 and $2.1 million in 2014–15) made as a result of the one-time change from pay in advance of work performed to pay in arrears.
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