Quarterly Financial Report for the Quarter Ended June 30, 2013

Contents

1 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. This quarterly report should be read in conjunction with the Main Estimates and Supplementary Estimates.

The Military Police Complaints Commission (MPCC) reviews and investigates complaints concerning military police (MP) conduct and investigates allegations of interference in MP investigations. It reports its findings and makes recommendations directly to the MP and National Defence leadership.

1.1 Basic Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the MPCC’s spending authorities granted by Parliament and those used by the department, consistent with the Main Estimates and Supplementary Estimates for the 2013-14 fiscal year.

This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.

The authority of Parliament is required before moneys can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

As part of the departmental performance reporting process, the MPCC prepares its annual departmental financial statements on a full accrual basis in accordance with Treasury Board accounting policies, which are based on Canadian generally accepted accounting principles for the public sector. However, the spending authorities voted by Parliament remain on an expenditure basis.

The quarterly report has not been subject to an external audit or review.

2 Highlights

The MPCC’s ongoing reference level is $3.5M. In addition, the MPCC’s Main Estimates include special purpose funding of $2.1M to bring the MPCC’s Main Estimates in 2013-14 to $5.6M.

The special purpose funding is the result of the MPCC seeking and receiving spending authority, in 2012-13, to support the Fynes Public Interest Hearing (PIH) of $3.3M over a two year period, and $1.7M, over a three year period, to support a conduct review related to a multi-jurisdictional investigation.

3 Risks and Uncertainties

Based on the quarterly assessment, the following are the high level risks and uncertainties:

4 Significant Changes

The 2013-14 MPCC Reference Levels has not changed though; it has received an additional $2.1M due to the Fynes PIH and the conduct review of a multi-jurisdictional investigation.

5 Approval by Senior Officials

This section is to provide the approval of Senior Officials, as required by the Policy on Financial Resource Management, Information and Reporting as follows:

Approved by:



________________________
Glenn Stannard, Chairperson
Signed in Ottawa, Canada
June 30, 2013


__________________________________
Sylvain Roy, Chief Financial Officer
Signed in Ottawa, Canada
June 30, 2013

A Statement of Authorities (unaudited)

Fiscal year 2013-14 ($000)
  Total available for use for the year ending March 31, 2014 Expended during the quarter ended June 30, 2013 Year to date used at quarter end
Total Authorities 5,615 979 979
Vote 20 – Net Operating Expenditures 5,270 918 918
Statutory Authorities – Employee Benefit Plans 345 61 61
Fiscal year 2012-13 ($000)
  Total available for use for the year ending March 31, 2013 Expended during the quarter ended June 30, 2012 Year to date used at quarter end
Total Authorities 4,574 1,106 1,106
Vote 20 – Net Operating Expenditures 4,272 1,030 1,030
Statutory Authorities – Employee Benefit Plans 302 76 76

B Statement of Expenditures by Standard Object (unaudited)

Fiscal year 2013-14 ($000)
Expenditures Planned expenditures for the year ending March 31, 2014 Expended during the quarter ended June 30, 2013 Year to date used at quarter end
Total Net Budgetary Expenditures 5,615 979 979
Personnel 2,325 596 596
Transportation and Communications 93 42 42
Information 15 8 8
Professional and Special Services 2,727 266 266
Rentals 344 61 61
Repairs and Maintenance 16 0 0
Utilities, Materials and Supplies 33 6 6
Acquisition of Machinery and Equipment 62 0 0
Fiscal year 2012-13 ($000)
Expenditures Planned expenditures for the year ending March 31, 2013 Expended during the quarter ended June 30, 2012 Year to date used at quarter end
Total Net Budgetary Expenditures 4,574 1,106 1,106
Personnel 2,020 496 496
Transportation and Communications 101 91 91
Information 26 23 23
Professional and Special Services 2,070 422 422
Rentals 253 53 53
Repairs and Maintenance 15 0 0
Utilities, Materials and Supplies 29 13 13
Acquisition of Machinery and Equipment 60 8 8
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