Quarterly Financial Report for the Quarter Ended December 31, 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 (The Commission) 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 Commission’s spending authorities granted by Parliament and those used by the Commission, 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 Commission 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 Commission’s ongoing reference level is $3.5M. In addition, the Commission’s Main Estimates include special purpose funding of $2.1M to bring the Commission’s Main Estimates in 2013-14 to $5.6M.
The special purpose funding is the result of the Commission 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.
In the 2013-14 Supplementary Estimates ‘B’, the Commission sought and received $5.3M in additional spending authority. The additional spending authority consisted of $3.3M in special purpose funding carried forward from the 2012-13 fiscal year and a $2M transfer from Department of National Defense to the Commission’s A-Base reference levels. The Commission also received $0.3M in other adjustments.
The Commission’s revised spending authority for 2013-14 is $11.2M.
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
There were no significant changes in relation to operations, personnel and programs in the 3rd quarter of the 2013-14 fiscal year. However, due to the program integrity review and the increase in funds (Budget), the Commission’s FTE increased including salaries.
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 M. Stannard, O.O.M.
Signed in Ottawa, Canada
December 31, 2013
Chief Financial Officer
Signed in Ottawa, Canada
December 31, 2013
A Statement of Authorities (unaudited)
|Total available for use for the year ended March 31, 2014*||Expended during the quarter ended December 31, 2013||Year to date used at quarter end|
|Vote 25||Net operating expenditures||9,936||1,289||3,491|
|S||Contributions to employee benefit plans||345||83||259|
|Total available for use for the year ended March 31, 2013*||Expended during the quarter ended December 31, 2012||Year to date used at quarter end|
|Vote 25||Net operating expenditures||8,507||1,216||3,993|
|S||Contributions to employee benefit plans||302||76||227|
* 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 December 31, 2013||Year to date used at quarter end|
|Transportation and communications||93||48||121|
|Professional and special services||6,237||539||1,384|
|Repairs and maintenance||16||0||0|
|Utilities, materials and supplies||33||19||38|
|Acquisition of machinery and equipment||61||9||34|
|Total net budgetary expenditures||10,281||1,372||3,750|
|Expenditures||Planned expenditures for the year ending March 31, 2013||Expended during the quarter ended December 31, 2012||Year to date used at quarter end|
|Transportation and communications||455||53||220|
|Professional and special services||5,369||619||1,812|
|Repairs and maintenance||18||1||2|
|Utilities, materials and supplies||88||16||52|
|Acquisition of machinery and equipment||60||7||20|
|Total net budgetary expenditures||8,809||1,292||4,220|
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