Office of the Auditor General of Canada—Quarterly Financial Report for the quarter ended 30 June 2024

Office of the Auditor General of Canada Quarterly Financial Report for the quarter ended 30 June 2024

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 2024–25 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 2023.

The authorities used increased primarily as a result of the payment of economic increases and a larger workforce than the previous year.

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

Authorities (in millions of dollars)

AvailableNote * Used
2024–25 127.4 32.6
2023–24 122.6 29.0

Risks and uncertainties

There are no significant risks and uncertainties to report.

Significant changes in operations, personnel, and program

On 17 June 2024, the OAG signed a collective agreement with the Public Service Alliance of Canada for its members in the Audit Services Group. The agreement includes economic increases for the period from 1 October 2023 to 30 September 2025.

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 August 2024

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

Statement of authorities (unaudited) (in thousands of dollars)
Fiscal year 2024–25 Fiscal year 2023–24
Total available for use for the year ending
31 March 2025Footnote *
Used during the quarter ended
30 June 2024
Year to date used at quarter-end Total available for use for the year ended
31 March 2024Footnote *
Used during the quarter ended
30 June 2023
Year to date used at quarter-end
Vote 1—Program expenditures 117,350 29,498 29,498 111,792 26,348 26,348
Less revenues netted against program expenditures (2,660) (108) (108) (2,660) (737) (737)
Net Vote 1—Program expenditures 114,690 29,390 29,390 109,132 25,611 25,611
Budgetary statutory authorities 12,726 3,182 3,182 13,418 3,355 3,355
Total budgetary authorities 127,416 32,572 32,572 122,550 28,966 28,966
Non-budgetary authorities
Total authorities 127,416 32,572 32,572 122,550 28,966 28,966

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

Departmental budgetary expenditures by standard object (unaudited) (in thousands of dollars)
Fiscal year 2024–25 Fiscal year 2023–24
Planned expenditures for the year ending
31 March 2025
Expended during the quarter ended
30 June 2024
Year to date expended at quarter-end Planned expenditures for the year ended
31 March 2024
Expended during the quarter ended
30 June 2023
Year to date expended at quarter-end
Expenditures:
Personnel
104,946 28,553 28,553 101,695 26,280 26,280
Transportation and communications
2,700 662 662 2,700 856 856
Information
1,400 340 340 1,250 211 211
Professional and special services
13,940 1,722 1,722 15,115 990 990
Rentals
3,169 1,322 1,322 2,600 1,223 1,223
Repair and maintenance
120 22 22 200 12 12
Utilities, materials, and supplies
347 15 15 100 13 13
Acquisition of machinery and equipment
3,354 43 43 1,500 116 116
Other subsidies and payments
100 1 1 50 2 2
Total gross budgetary expenditures
130,076 32,680 32,680 125,210 29,703 29,703
Less revenues netted against expenditures:
Costs recovered
Members of the Canadian Council of Legislative Auditors (CCOLA)
(660) (20) (20) (660) (25) (25)
International audits
(2,000) (88) (88) (2,000) (712) (712)
Total cost recovered
(2,660) (108) (108) (2,660) (737) (737)
Total net budgetary expenditures 127,416 32,572 32,572 122,550 28,966 28,966