Office of the Auditor General of Canada Quarterly Financial Report for the quarter ended 31 December 2016
Office of the Auditor General of Canada Quarterly Financial Report for the quarter ended 31 December 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.
*Includes only authorities available for use and granted by Parliament at quarter-end.
Figure 1—text version
Authorities available and used as at 31 December (in millions of dollars)
| AvailableNote * | Used | |
|---|---|---|
| 2016 | 82.1 | 57.5 |
| 2015 | 81.8 | 56.0 |
Figure 2—text version
Authorities used in the quarter ended 31 December (in millions of dollars)
- 2016: 19.0
- 2015: 18.5
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
28 February 2017
Statement of authorities (unaudited)
| Fiscal year 2016–17 | Fiscal year 2015–16 | |||||
|---|---|---|---|---|---|---|
| Total available for use for the year ending 31 March 2017Note * |
Used during the quarter ended 31 December 2016 |
Year to date used at quarter-end | Total available for use for the year ended 31 March 2016Note * |
Used during the quarter ended 31 December 2015 |
Year to date used at quarter-end | |
| Vote 1—Program expenditures | 74,318 | 16,428 | 50,441 | 74,302 | 16,334 | 49,438 |
| Less revenues netted against program expenditures | (2,510) | (21) | (648) | (2,510) | (325) | (981) |
| Net Vote 1—Program expenditures | 71,808 | 16,407 | 49,793 | 71,792 | 16,009 | 48,457 |
| Budgetary statutory authorities | 10,265 | 2,566 | 7,698 | 10,026 | 2,506 | 7,519 |
| Total budgetary authorities | 82,073 | 18,973 | 57,491 | 81,818 | 18,515 | 55,976 |
| Non-budgetary authorities | – | – | – | – | – | – |
| Total authorities | 82,073 | 18,973 | 57,491 | 81,818 | 18,515 | 55,976 |
Departmental budgetary expenditures by standard object (unaudited)
| Fiscal year 2016–17 | Fiscal year 2015–16 | |||||
|---|---|---|---|---|---|---|
| Planned expenditures for the year ending 31 March 2017 |
Expended during the quarter ended 31 December 2016 |
Year to date expended at quarter-end | Planned expenditures for the year ended 31 March 2016 |
Expended during the quarter ended 31 December 2015 |
Year to date expended at quarter-end | |
| Expenditures: | ||||||
|
Personnel
|
73,482 | 16,715 | 49,998 | 73,227 | 16,651 | 49,685 |
|
Transportation and communications
|
3,208 | 667 | 2,217 | 3,268 | 838 | 2,238 |
|
Information
|
483 | 174 | 442 | 456 | 160 | 377 |
|
Professional and special services
|
4,969 | 927 | 3,798 | 4,982 | 718 | 3,152 |
|
Rentals
|
1,066 | 183 | 1,108 | 1,035 | 90 | 902 |
|
Repair and maintenance
|
217 | 31 | 117 | 210 | 85 | 142 |
|
Utilities, materials and supplies
|
229 | 58 | 139 | 292 | 49 | 122 |
|
Acquisition of machinery and equipment
|
918 | 239 | 307 | 858 | 240 | 301 |
|
Other subsidies and paymentsNote *
|
11 | – | 13 | – | 9 | 38 |
|
Total gross budgetary expenditures
|
84,583 | 18,994 | 58,139 | 84,328 | 18,840 | 56,957 |
| Less revenues netted against expenditures: | ||||||
|
Costs recovered
|
||||||
|
Members of the Canadian Council of Legislative Auditors (CCOLA)
|
(660) | (21) | (141) | (660) | (38) | (117) |
|
International Labour Organization
|
(1,850) | – | (507) | (1,850) | (287) | (864) |
| Total net budgetary expenditures | 82,073 | 18,973 | 57,491 | 81,818 | 18,515 | 55,976 |