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

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

There are no significant changes to authorities available and used to report in the quarter.

Bar chart

*Includes only authorities available for use and granted by Parliament at quarter-end.

Bar chart
Figure 1—text version

Authorities available and used as at 30 September (in millions of dollars)

Available* Used
2016–17 82.1 38.5
2015–16 81.8 37.5

*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)

  • 2016–17: 18.8
  • 2015–16: 18.0

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
28 November 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 September 2016		 Year to date used at quarter-end Total available for use for the year ended
31 March 2016Footnote *		 Used during the quarter ended
30 September 2015		 Year to date used at quarter-end
Vote 1—Program expenditures 74,318 16,470 34,013 74,302 15,766 33,104
Less revenues netted against program expenditures (2,510) (215) (627) (2,510) (302) (656)
Net Vote 1—Program expenditures 71,808 16,255 33,386 71,792 15,464 32,448
Budgetary statutory authorities 10,265 2,566 5,132 10,026 2,506 5,013
Total budgetary authorities 82,073 18,821 38,518 81,818 17,970 37,461
Non-budgetary authorities – – – – – –
Total authorities 82,073 18,821 38,518 81,818 17,970 37,461

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 September 2016		 Year to date expended at quarter-end Planned expenditures for the year ended
31 March 2016		 Expended during the quarter ended
30 September 2015		 Year to date expended at quarter-end
Expenditures:
Personnel
 73,482 16,654 33,283 73,227 16,417 33,034
Transportation and communications
 3,208 567 1,550 3,268 535 1,400
Information
 483 143 268 456 124 217
Professional and special services
 4,969 1,429 2,871 4,982 986 2,434
Rentals
 1,066 95 925 1,035 95 812
Repair and maintenance
 217 52 86 210 31 57
Utilities, materials and supplies
 229 45 81 292 50 73
Acquisition of machinery and equipment
 918 51 68 858 20 61
Other subsidies and paymentsFootnote *
 11 – 13 – 14 29
Total gross budgetary expenditures
 84,583 19,036 39,145 84,328 18,272 38,117
Less revenues netted against expenditures:
Costs recovered
Members of the Canadian Council of Legislative Auditors (CCOLA)
 (660) (6) (120) (660) (3) (79)
International Labour Organization
 (1,850) (209) (507) (1,850) (299) (577)
Total net budgetary expenditures 82,073 18,821 38,518 81,818 17,970 37,461