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

Office of the Auditor General of Canada Quarterly Financial Report for the quarter ended 30 September 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. The authorities used increased primarily as a result of changes in the workforce.

Bar chart showing authorities available and used as at September 30
Figure 1—text version

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

Authorities available and used as at September 30 (in millions of dollars)
AvailableNote * Year to date used
2022–23 124.2 56.1
2021–22 120.5 53.9
Bar chart showing authorities used in the quarter ended September 30
Figure 2—text version

Authorities used in the quarter ended September 30
(in millions of dollars)

  • 2022–23: 28.1
  • 2021–22: 26.5

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 second quarter of the 2022–23 fiscal year.

Approved by:

[Original signed by]

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

[Original signed by]

Vicki Clement, Chartered Professional AccountantCPA, Chartered AccountantCA
Interim Assistant Auditor General
and Chief Financial Officer

Ottawa, Canada
29 November 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 September 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 September 2021		 Year to date used at quarter-end
Vote 1—Program expenditures 113,975 25,479 50,276 110,673 23,790 48,326
Less revenues netted against program expenditures (2,660) (620) (620) (2,660) (375) (641)
Net Vote 1—Program expenditures 111,315 24,859 49,656 108,013 23,415 47,685
Budgetary statutory authorities 12,869 3,217 6,434 12,523 3,131 6,262
Total budgetary authorities 124,184 28,076 56,090 120,536 26,546 53,947
Non-budgetary authorities – – – – – –
Total authorities 124,184 28,076 56,090 120,536 26,546 53,947

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 September 2022		 Year to date expended at quarter-end Planned expenditures for the year ended
31 March 2022		 Expended during the quarter ended
30 September 2021		 Year to date expended at quarter-end
Expenditures:
Personnel
 102,635 24,894 49,509 100,316 23,695 46,977
Transportation and communications
 3,200 334 688 3,500 168 279
Information
 1,000 182 526 1,000 96 297
Professional and special services
 13,629 2,932 4,250 11,880 2,658 5,142
Rentals
 2,750 218 1,383 2,750 174 1,508
Repair and maintenance
 160 47 62 225 4 21
Utilities, materials, and supplies
 170 11 16 225 16 30
Acquisition of machinery and equipment
 3,250 77 275 3,250 101 320
Other subsidies and payments
 50 1 1 50 9 14
Total gross budgetary expenditures
 126,844 28,696 56,710 123,196 26,921 54,588
Less revenues netted against expenditures:
Costs recovered
Members of the Canadian Council of Legislative Auditors (CCOLA)
 (660) (28) (28) (660) (7) (36)
International audits
 (2,000) (592) (592) (2,000) (368) (605)
Total cost recovered
 (2,660) (620) (620) (2,660) (375) (641)
Total net budgetary expenditures 124,184 28,076 56,090 120,536 26,546 53,947