Quarterly Financial Report for the Quarter Ending September 30, 2013
- 1 Introduction
- 2 Highlights of fiscal quarter and fiscal year to date results
- 3 Risks and Uncertainties
- 4 Significant changes in relation to operations, personnel and programs
- 5 Approval by Senior Officials
- A Statement of Autorities (unaudited)
- B Departmental budgetary expenditures by Standard Object (unaudited)
Statement outlining results, risks and significant changes in operations, personnel and program
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;
- Timing of Funding (allocation)
- Procurement and Contracting
- Salary Management
- Reporting Burden
- Information Management
- Information Technology
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:
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)
|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 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|
* Includes only Authorities available for use and granted by Parliament at quarter-end.
B Departmental budgetary expenditures by Standard Object (unaudited)
|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|
|Transportation and communications||93||31||73|
|Professional and special services||2,727||578||845|
|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|
|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|
|Transportation and communications||101||63||154|
|Professional and special services||2,070||592||1,014|
|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|
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