Office of the Auditor General of Canada—Quarterly Financial Report for the quarter ended 30 September 2023

Office of the Auditor General of Canada Quarterly Financial Report for the quarter ended 30 September 2023

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 2023–24 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 as a result of additional funding received for approved economic salary increases announced in the quarter ended 31 December 2022 and the associated statutory employee benefits. The authorities used increased primarily as a result of the economic increases and the growing 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
2023–24 126.3 61.7
2022–23 124.2 56.1
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)

  • 2023–24: 32.8
  • 2022–23: 28.1

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 2023–24 fiscal year.

Approved by:

[Original signed by]

Karen Hogan, Fellow Chartered Professional AccountantFCPA
Auditor General of Canada

[Original signed by]

Jean-René Drapeau, Chartered Professional AccountantCPA
Assistant Auditor General
and Chief Financial Officer

Ottawa, Canada
29 November 2023

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

Statement of authorities (unaudited) (in thousands of dollars)
Fiscal year 2023–24 Fiscal year 2022–23
Total available for use for the year ending
31 March 2024Footnote *		 Used during the quarter ended
30 September 2023		 Year to date used at quarter-end Total available for use for the year ended
31 March 2023Footnote *		 Used during the quarter ended
30 September 2022		 Year to date used at quarter-end
Vote 1—Program expenditures 116,578 30,000 56,348 113,975 25,479 50,276
Less revenues netted against program expenditures (2,660) (583) (1,320) (2,660) (620) (620)
Net Vote 1—Program expenditures 113,918 29,417 55,028 111,315 24,859 49,656
Budgetary statutory authorities 13,418 3,355 6,710 12,869 3,217 6,434
Total budgetary authorities 127,336 32,772 61,738 124,184 28,076 56,090
Non-budgetary authorities – – – – – –
Total authorities 127,336 32,772 61,738 124,184 28,076 56,090

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

Departmental budgetary expenditures by standard object (unaudited) (in thousands of dollars)
Fiscal year 2023–24 Fiscal year 2022–23
Planned expenditures for the year ending
31 March 2024		 Expended during the quarter ended
30 September 2023		 Year to date expended at quarter-end Planned expenditures for the year ended
31 March 2023		 Expended during the quarter ended
30 September 2022		 Year to date expended at quarter-end
Expenditures:
Personnel
 104,282 27,508 53,788 102,635 24,894 49,509
Transportation and communications
 2,700 687 1,543 3,200 334 688
Information
 1,250 497 708 1,000 182 526
Professional and special services
 17,314 3,397 4,387 13,629 2,932 4,250
Rentals
 2,600 236 1,459 2,750 218 1,383
Repair and maintenance
 200 1 13 160 47 62
Utilities, materials, and supplies
 100 13 26 170 11 16
Acquisition of machinery and equipment
 1,500 1,010 1,126 3,250 77 275
Other subsidies and payments
 50 6 8 50 1 1
Total gross budgetary expenditures
 129,996 33,355 63,058 126,844 28,696 56,710
Less revenues netted against expenditures:
Costs recovered
Members of the Canadian Council of Legislative Auditors (CCOLA)
 (660) (29) (54) (660) (28) (28)
International audits
 (2,000) (554) (1,266) (2,000) (592) (592)
Total cost recovered
 (2,660) (583) (1,320) (2,660) (620) (620)
Total net budgetary expenditures 127,336 32,772 61,738 124,184 28,076 56,090