Quarterly Financial Report for the Quarter Ending September 30, 2013

Contents

Statement outlining results, risks and significant changes in operations, personnel and program

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 Basis of 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 MPCC, 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 of fiscal quarter and fiscal year to date results

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 2 year period, and $1.7M, over a 3 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 in relation to operations, personnel and programs

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
September 30, 2013


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

A Statement of Authorities (unaudited)

Fiscal year 2013-14 (in thousands of dollars)
Authority
Vote/Statutory
  Total available for use for the year ended March 31, 2014* Expended during the quarter ended September 30, 2013 Year to date used at quarter end
Vote 25 Net operating expenditures 5,270 1,284 2,202
S Contributions to employee benefit plans 345 115 176
  Total Authorities 5,615 1,399 2,378

Fiscal year 2012-13 (in thousands of dollars)
Authority
Vote/Statutory
  Total available for use for the year ended March 31, 2013* Expended during the quarter ended September 30, 2012 Year to date used at quarter end
Vote 25 Net operating expenditures 4,272 1,245 2,275
S Contributions to employee benefit plans 302 76 152
  Total Authorities 4,574 1,321 2,427

* Includes only Authorities available for use and granted by Parliament at quarter-end.

B Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2013-14 (in thousands of dollars)
Expenditures Planned expenditures for the year ending March 31, 2014 Expended during the quarter ended September 30, 2013 Year to date used at quarter end
Personnel 2,325 648 1,243
Transportation and communications 93 31 73
Information 15 2 10
Professional and special services 2,727 578 845
Rentals 344 102 163
Repairs and maintenance 16 0 0
Utilities, materials and supplies 33 15 22
Acquisition of machinery and equipment 62 22 22
Total net budgetary expenditures 5,615 1,398 2,378

Fiscal year 2012-13 (in thousands of dollars)
Expenditures Planned expenditures for the year ending March 31, 2013 Expended during the quarter ended September 30, 2012 Year to date used at quarter end
Personnel 2,020 511 1,007
Transportation and communications 101 63 154
Information 26 20 43
Professional and special services 2,070 592 1,014
Rentals 253 118 171
Repairs and maintenance 15 1 1
Utilities, materials and supplies 29 13 26
Acquisition of machinery and equipment 60 3 5
Total net budgetary expenditures 4,574 1,321 2,427
Date modified: