Quarterly Financial Report for the Quarter Ended September 30, 2016

Table of contents

  1. Introduction
  2. Highlights of Fiscal Quarter and Fiscal Year to Date (YTD) Results
  3. Risks and Uncertainties
  4. Significant Changes in Relation to Operations, Personnel and Programs
  5. Approval by Senior Officials
  6. Appendix A - Statement of Authorities (unaudited)
  7. Appendix B - Departmental Budgetary Expenditures by Standard Object (unaudited)

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

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) 2016‑17. 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.

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 $254,000; a result of receiving $258,000 as our operating budget carry-forward and a decrease of $4,000 towards the back-office transformation.

The total authorities available for use this fiscal year is $934,000 less than last fiscal year. The higher amount last fiscal year was attributable to the cost of renovating MPCC offices and converting its large boardroom into a hearing room.

The Statement of Authorities below shows that the MPCC spent approximately 20% of its authorities in the second quarter of 2016‑17 compared to 18% in 2015‑16. Year to date, the MPCC has spent 37% of its total authorities, compared to 33% after two quarters last fiscal year.

The MPCC’s total budgetary expenditures decreased by $49,000 in the second quarter of 2016‑17, compared to the same period in 2015‑16. 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.

4. Significant Changes in Relation to Operations, Personnel and Programs

There were no significant changes in relation to operations, personnel and programs in the second quarter of FY 2016-17.

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 21, 2016


Appendix A - Statement of Authorities (unaudited)

Statement of Authorities (unaudited) for Fiscal Year 2016-17 (in thousands of dollars)
Authority
Vote/Statutory
Total available for use for the year ended March 31, 2017Note * Used during the quarter ended September 30, 2016 Year to date used at quarter-end
Total Authorities 4,939 1,003 1,820
Vote 1 - Net operating expenditures 4,471 886 1,586
Budgetary statutory authorities - Contributions to employee benefit plans   468 117 234
Statement of Authorities (unaudited) for Fiscal Year 2015-16 (in thousands of dollars)
Authority
Vote/Statutory
Total available for use for the year ended March 31, 2016Note * Used 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

Appendix B - Departmental Budgetary Expenditures by Standard Object (unaudited)

Departmental Budgetary Expenditures by Standard Object (unaudited) for Fiscal Year 2016-17 (in thousands of dollars)
Expenditures Planned expenditures for the year ending March 31, 2017 Expended during the quarter ended September 30, 2016 Year to date used at quarter-end
Total net budgetary expenditures 4,939 1,003 1,820
Personnel 3,187 732 1,377
Transportation and communications 163 11 42
Information 128 15 29
Professional and special services 865 128 188
Rentals 427 93 153
Repair and maintenance 3 0 1
Utilities, materials and supplies 66 18 25
Acquisition of land, buildings and works 0 0 0
Acquisition of machinery and equipment 100 6 6
Other subsidies and payments 0 0 -1
Departmental Budgetary Expenditures by Standard Object (unaudited) for Fiscal Year 2015-16 (in thousands of dollars)
Expenditures Planned expenditures for the year ending March 31, 2016 Expended during the quarter ended September 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
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