Office of the Auditor General of Canada—Quarterly Financial Report for the quarter ended 30 June 2021

Office of the Auditor General of Canada Quarterly Financial Report for the quarter ended 30 June 2021

Statement outlining results, risks, and significant changes in operations, personnel, and program

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 of Canada (OAG) has 1 program activity: legislative auditing. The OAG conducts independent audits and studies that provide objective information, advice, and assurance to Parliament, government, and Canadians.

Mandate

The Auditor General of Canada 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 OAG’s spending authorities granted by Parliament and those used by the OAG, consistent with the Main Estimates for the 2021–22 fiscal year. This quarterly report provides financial information on the use of spending authorities. The OAG uses the full accrual method of accounting to prepare and present its annual financial statements that are part of the departmental results 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 for use increased because of the March 2021 approval of our program integrity funding request. In addition, the full supply of authorities was provided in the first quarter of 2021–22 (75% in 2020–21).

The authorities used increased primarily as a result of the growing workforce.

Bar chart showing authorities available and used in millions of dollars
Figure 1—text version

Authorities (in millions of dollars)

AvailableNote * Used
2021–22 117.4 27.4
2020–21 68.4 21.3

Risks and uncertainties

There are no significant risks and uncertainties to report.

Significant changes in operations, personnel, and program

There were no significant changes in operations, personnel, and program during the first quarter of the 2021–22 fiscal year.

Approved by:

[Original signed by]

Karen Hogan, Chartered Professional AccountantCPA, Chartered AccountantCA
Auditor General of Canada

[Original signed by]

Lissa Lamarche, Chartered Professional AccountantCPA, Chartered AccountantCA
Assistant Auditor General
and Chief Financial Officer

Ottawa, Canada
27 August 2021

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

Statement of authorities (unaudited) (in thousands of dollars)
Fiscal year 2021–22 Fiscal year 2020–21
Total available for use for the year ending
31 March 2022Footnote *		 Used during the quarter ended
30 June 2021		 Year to date used at quarter-end Total available for use for the year ended
31 March 2021Footnote *		 Used during the quarter ended
30 June 2020		 Year to date used at quarter-end
Vote 1—Program expenditures 107,494 24,536 24,536 61,223 19,458 19,458
Less revenues netted against program expenditures (2,660) (266) (266) (2,660) (613) (613)
Net Vote 1—Program expenditures 104,834 24,270 24,270 58,563 18,845 18,845
Budgetary statutory authorities 12,523 3,131 3,131 9,822 2,455 2,455
Total budgetary authorities 117,357 27,401 27,401 68,385 21,300 21,300
Non-budgetary authorities – – – – – –
Total authorities 117,357 27,401 27,401 68,385 21,300 21,300

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

Departmental budgetary expenditures by standard object (unaudited) (in thousands of dollars)
Fiscal year 2021–22 Fiscal year 2020–21
Planned expenditures for the year ending
31 March 2022		 Expended during the quarter ended
30 June 2021		 Year to date expended at quarter-end Planned expenditures for the year ended
31 March 2021		 Expended during the quarter ended
30 June 2020		 Year to date expended at quarter-end
Expenditures:
Personnel
 97,137 23,282 23,282 59,913 18,960 18,960
Transportation and communications
 3,500 111 111 3,320 123 123
Information
 1,000 201 201 591 49 49
Professional and special services
 11,880 2,484 2,484 4,677 1,745 1,745
Rentals
 2,750 1,334 1,334 1,101 948 948
Repair and maintenance
 225 17 17 171 17 17
Utilities, materials, and supplies
 225 14 14 182 17 17
Acquisition of machinery and equipment
 3,250 219 219 1,003 54 54
Other subsidies and payments
 50 5 5 87 – –
Total gross budgetary expenditures
 120,017 27,667 27,667 71,045 21,913 21,913
Less revenues netted against expenditures:
Costs recovered
Members of the Canadian Council of Legislative Auditors (CCOLA)
 (660) (28) (28) (660) (27) (27)
International audits
 (2,000) (238) (238) (2,000) (586) (586)
Total cost recovered
 (2,660) (266) (266) (2,660) (613) (613)
Total net budgetary expenditures 117,357 27,401 27,401 68,385 21,300 21,300