Office of the Auditor General of Canada—Quarterly Financial Report for the quarter ended 31 December 2023

Office of the Auditor General of CanadaQuarterly Financial Report for the quarter ended 31 December 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 in 2023–24 are lower due to higher retroactive economic increases included in the prior year.

The increase in authorities used in 2023–24 is attributed mainly to economic increases, a growing workforce, and equipment purchases for our workplace transformation.

Bar chart showing authorities available and used as at December 31
Figure 1—text version

Authorities available and used as at December 31
(in millions of dollars)

Authorities available and used as at December 31 (in millions of dollars)
Year AvailableNote * Year to date used
2023–24 132.0 97.5
2022–23 135.5 93.9
Bar chart showing authorities used in the quarter ended December 31
Figure 2—text version

Authorities used in the quarter ended December 31
(in millions of dollars)

  • 2023–24: 35.7
  • 2022–23: 37.8

Risks and uncertainties

There are no significant risks and uncertainties to report.

Significant changes in operations, personnel, and program

Consistent with approved changes in the core public administration, the OAG has approved economic increases for the Management Group from 1 April 2022 to 31 March 2025 and for the Audit Professional Group from 1 October 2022 to 30 September 2026.

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 February 2024

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 31 December 2023 Year to date used at quarter-end Total available for use for the year ended 31 March 2023Footnote * Used during the quarter ended 31 December 2022 Year to date used at quarter-end
Vote 1—Program expenditures 121,226 32,395 88,743 125,254 34,592 84,868
Less revenues netted against program expenditures (2,660) (1) (1,321) (2,660) (620)
Net Vote 1—Program expenditures 118,566 32,394 87,422 122,594 34,592 84,248
Budgetary statutory authorities 13,418 3,355 10,065 12,869 3,217 9,651
Total budgetary authorities 131,984 35,749 97,487 135,463 37,809 93,899
Non-budgetary authorities
Total authorities 131,984 35,749 97,487 135,463 37,809 93,899

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 31 December 2023 Year to date expended at quarter-end Planned expenditures for the year ended 31 March 2023 Expended during the quarter ended 31 December 2022 Year to date expended at quarter-end
Expenditures:
Personnel
108,930 31,207 84,995 113,914 33,781 83,290
Transportation and communications
2,700 636 2,179 3,200 785 1,473
Information
1,250 113 821 1,000 435 961
Professional and special services
17,314 2,648 7,035 13,629 2,082 6,332
Rentals
2,600 339 1,798 2,750 327 1,710
Repair and maintenance
200 355 368 160 257 319
Utilities, materials and supplies
100 22 48 170 17 33
Acquisition of machinery and equipment
1,500 395 1,521 3,250 119 394
Other subsidies and payments
50 35 43 50 6 7
Total gross budgetary expenditures
134,644 35,750 98,808 138,123 37,809 94,519
Less revenues netted against expenditures:
Costs recovered
Members of the Canadian Council of Legislative Auditors (CCOLA)
(660) (1) (55) (660) (28)
International audits
(2,000) (1,266) (2,000) (592)
Total cost recovered
(2,660) (1) (1,321) (2,660) (620)
Total net budgetary expenditures 131,984 35,749 97,487 135,463 37,809 93,899