Quarterly Financial Report for the Quarter Ended September 30, 2015

Table of 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 of Canada (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 the department, consistent with the Main Estimates for the fiscal year (FY) 2015-16. 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.

When Parliament is dissolved for the purposes of a general election, section 30 of the Financial Administration Act authorizes the Governor General, under certain conditions, to issue a special warrant authorizing the Government to withdraw funds from the Consolidated Revenue Fund. A special warrant is deemed to be an appropriation for the FY in which it is issued.

The MPCC uses the full accrual method of accounting to prepare and present its annual departmental financial statements that are part of the departmental performance reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

2. Highlights of fiscal quarter and fiscal year to date (YTD) results

The total authorities increased during the second quarter by $258,000 as a result of the operating budget carry-forward.

The Statement of Authorities below shows that the MPCC spent approximately 18% of its authorities in the second quarter of 2015-16 compared to 18% in 2014-15.

The MPCC's total budgetary expenditures increased by $15,000 in the second quarter of 2015-16, compared to the same period in 2014-15. The major variances are as follows:

Additional Financial Information: Additional financial information on the MPCC’s financial and expenditure management can be found in the Reports on Plans and Priorities, the Annual Reports, the Departmental Performance Reports, the Future-oriented Financial Statements, the Quarterly Financial Reports and the Annual Financial Statements.

3. Risks and Uncertainties

An unavoidable risk the MPCC will always face is the uncertainty regarding the number and complexity of complaints it must monitor and/or investigate each year. The MPCC cannot control the time it takes a complaint to be resolved. It must depend upon the efficiency of its investigative partners and the speed with which the Provost Marshal responds to the MPCC's interim reports. 

The funds set aside in December 2013 to cover the cost of renovating MPCC offices and converting its large boardroom into a hearing room remain unspent. Renovations have not yet begun due to a number of factors: the lengthy project management system used by the lease holder (Public Works and Government Services Canada), and the requirement to adhere to the Government of Canada's fit-up standards as outlined in the Workplace 2.0 Initiative. The MPCC has had to renegotiate its lease beyond 2017, causing further delays and a re-profiling of funds into FY 2015-16.

Work on the renovation to the MPCC offices in expected to begin in November 2015.

4. Significant changes in relation to operations, personnel and programs

There were no significant changes in relation to operations, personnel and programs in the 2nd quarter of FY 2015-16.

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:


Original signed by
________________________
Hilary McCormack, Chairperson

Original signed by
________________________
Elsy Chakkalakal, A/Chief Financial Officer

Ottawa, Canada
November 13, 2015

A. Statement of Authorities (unaudited)

Fiscal Year 2015-16 (in thousands of dollars)
Authority
Vote/Statutory
Total available for use for the year ended March 31, 2016* Expended during the quarter ended September 30, 2015 Year to date used at quarter-end
Total Authorities 5,873 1,052 1,948
Vote 1 - Net operating expenditures 5,416 938 1,720
Budgetary statutory authorities - Contributions to employee benefit plans 457 114 228
Fiscal Year 2014-15 (in thousands of dollars)
Authority
Vote/Statutory
Total available for use for the year ended March 31, 2015* Expended during the quarter ended September 30, 2014 Year to date used at quarter-end
Total Authorities 5,780 1,037 2,200
Vote 1 - Net operating expenditures 5,332 925 1,976
Budgetary statutory authorities - Contributions to employee benefit plans 448 112 224

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

B. Departmental BudgetaryExpenditures by Standard Object (unaudited)

Fiscal Year 2015-16 (in thousands of dollars)
Expenditures Planned expenditures for the year ending March 31, 2016 Expended during the quarter ended June 30, 2015 Year to date used at
quarter-end
Total net budgetary expenditures 5,873 1,052 1,948
Personnel 3,175 668 1,364
Transportation and communications 110 21 40
Information 69 9 10
Professional and special services 1,043 186 352
Rentals 420 152 160
Repair and maintenance 1 0 0
Utilities, materials and supplies 49 16 20
Acquisition of land, buildings and works 859 0 0
Acquisition of machinery and equipment 147 0 2
Other subsidies and payments 0 0 0
Fiscal Year 2014-15 (in thousands of dollars)
Expenditures Planned expenditures for the year ending March 31, 2015 Expended during the quarter ended September 30, 2014 Year to date used at
Quarter-end
Total net budgetary expenditures 5,780 1,037 2,200
Personnel 3,159 607 1,155
Transportation and communications 128 30 64
Information 24 2 15
Professional and special services 1,346 322 738
Rentals 432 68 155
Repair and maintenance 2 1 1
Utilities, materials and supplies 52 3 13
Acquisition of land, buildings and works 615 0 0
Acquisition of machinery and equipment 22 0 1
Other subsidies and payments 0 4 58
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