Office of the Auditor General of Canada—Quarterly Financial Report for the quarter ended 30 June 2016

Office of the Auditor General of Canada Quarterly Financial Report for the quarter ended 30 June 2016

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 2016-17 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 (17.2% vs 16.8%).

Bar chart
Figure 1—text version

Authorities (in millions of dollars)

Available Used
2016–17 78.5 19.7
2015–16 78.3 19.5

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]

Michael Ferguson, CPA, CA
FCA (New Brunswick)
Auditor General of Canada

[Original signed by]

Sylvain Ricard, CPA, CA
Assistant Auditor General and
Chief Financial Officer

Ottawa, Canada
29 August 2016

Statement of authorities (unaudited)
(in thousands of dollars)

Fiscal year 2016–17 Fiscal year 2015–16
Total available for use for the year ending
31 March 2017Footnote *		 Used during the quarter ended
30 June 2016		 Year to date used at quarter-end Total available for use for the year ending
31 March 2016Footnote *		 Used during the quarter ended
30 June 2015		 Year to date used at quarter-end
Vote 1—Program expenditures 70,779 17,543 17,543 70,779 17,338 17,338
Less revenues netted against program expenditures (2,510) (412) (412) (2,510) (354) (354)
Net Vote 1—Program expenditures 68,269 17,131 17,131 68,269 16,984 16,984
Budgetary statutory authorities 10,265 2,566 2,566 10,026 2,507 2,507
Total budgetary authorities 78,534 19,697 19,697 78,295 19,491 19,491
Non-budgetary authorities – – – – – –
Total authorities 78,534 19,697 19,697 78,295 19,491 19,491

Departmental budgetary expenditures by standard object (unaudited)
(in thousands of dollars)

Fiscal year 2016–17 Fiscal year 2015–16
Planned expenditures for the year ending
31 March 2017		 Expended during the quarter ended
30 June 2016		 Year to date expended at quarter-end Planned expenditures for the year ending
31 March 2016		 Expended during the quarter ended
30 June 2015		 Year to date expended at quarter-end
Expenditures:
Personnel
 69,943 16,629 16,629 69,704 16,617 16,617
Transportation and communications
 3,208 983 983 3,268 865 865
Information
 483 125 125 456 93 93
Professional and special services
 4,969 1,442 1,442 4,982 1,448 1,448
Rentals
 1,066 830 830 1,035 717 717
Repair and maintenance
 217 34 34 210 26 26
Utilities, materials and supplies
 229 36 36 292 23 23
Acquisition of machinery and equipment
 918 17 17 858 41 41
Other subsidies and paymentsFootnote *
 11 13 13 – 15 15
Total gross budgetary expenditures
 81,044 20,109 20,109 80,805 19,845 19,845
Less revenues netted against expenditures:
Costs recovered
Members of the Canadian Council of Legislative Auditors (CCOLA)
 (660) (114) (114) (660) (76) (76)
International Labour Organization
 (1,850) (298) (298) (1,850) (278) (278)
Total net budgetary expenditures 78,534 19,697 19,697 78,295 19,491 19,491

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