Office of the Auditor General of Canada—Quarterly Financial Report for the quarter ended 30 June 2022

Office of the Auditor General of Canada Quarterly Financial Report for the quarter ended 30 June 2022

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 2022–23 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 mainly as a result of an approved reprofile request that was included in our 2022–23 program integrity funding.

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

Authorities (in millions of dollars)

AvailableNote * Used
2022–23 119.9 28.0
2021–22 117.4 27.4

Risks and uncertainties

There are no significant risks and uncertainties to report.

Significant changes in operations, personnel, and program

An assistant auditor general was appointed to the performance audit practice.

In November 2021, 165 employees began to take labour actions during the collective bargaining process. They began a general strike on 22 February 2022. On 1 April 2022, a tentative agreement was signed between the Public Service Alliance of Canada and the OAG, and the 165 employees returned to work. The collective agreement was subsequently ratified on 4 July 2022.

Approved by:

[Original signed by]

Karen Hogan, Fellow Chartered Professional AccountantFCPA, Fellow Chartered AccountantFCA
Auditor General of Canada

[Original signed by]

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

Ottawa, Canada
29 August 2022

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

Statement of authorities (unaudited) (in thousands of dollars)
Fiscal year 2022–23 Fiscal year 2021–22
Total available for use for the year ending
31 March 2023Footnote *
Used during the quarter ended
30 June 2022
Year to date used at quarter-end Total available for use for the year ended
31 March 2022Footnote *
Used during the quarter ended
30 June 2021
Year to date used at quarter-end
Vote 1—Program expenditures 109,673 24,797 24,797 107,494 24,536 24,536
Less revenues netted against program expenditures (2,660) (2,660) (266) (266)
Net Vote 1—Program expenditures 107,013 24,797 24,797 104,834 24,270 24,270
Budgetary statutory authorities 12,869 3,217 3,217 12,523 3,131 3,131
Total budgetary authorities 119,882 28,014 28,014 117,357 27,401 27,401
Non-budgetary authorities
Total authorities 119,882 28,014 28,014 117,357 27,401 27,401

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

Departmental budgetary expenditures by standard object (unaudited) (in thousands of dollars)
Fiscal year 2022–23 Fiscal year 2021–22
Planned expenditures for the year ending
31 March 2023
Expended during the quarter ended
30 June 2022
Year to date expended at quarter-end Planned expenditures for the year ended
31 March 2022
Expended during the quarter ended
30 June 2021
Year to date expended at quarter-end
Expenditures:
Personnel
98,662 24,615 24,615 97,137 23,282 23,282
Transportation and communications
3,200 354 354 3,500 111 111
Information
1,000 344 344 1,000 201 201
Professional and special services
13,300 1,318 1,318 11,880 2,484 2,484
Rentals
2,750 1,165 1,165 2,750 1,334 1,334
Repair and maintenance
160 15 15 225 17 17
Utilities, materials, and supplies
170 5 5 225 14 14
Acquisition of machinery and equipment
3,250 198 198 3,250 219 219
Other subsidies and payments
50 50 5 5
Total gross budgetary expenditures
122,542 28,014 28,014 120,017 27,667 27,667
Less revenues netted against expenditures:
Costs recovered
Members of the Canadian Council of Legislative Auditors (CCOLA)
(660) (660) (28) (28)
International audits
(2,000) (2,000) (238) (238)
Total cost recovered
(2,660) (2,660) (266) (266)
Total net budgetary expenditures 119,882 28,014 28,014 117,357 27,401 27,401