Quarterly Financial Report for the Quarter Ended December 31, 2016
Table of contents
- Highlights of Fiscal Quarter and Fiscal Year to Date (YTD) Results
- Risks and Uncertainties
- Significant Changes in Relation to Operations, Personnel and Programs
- Approval by Senior Officials
- Appendix A - Statement of Authorities (unaudited)
- Appendix 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. 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 decreased during the third quarter by $10,000; a result of a decrease of $31,000 towards 2016 budget reductions to Professional Services, Advertising and Travel, and an increase in collective bargaining of $21,000.
The total authorities available for use this fiscal year is $942,000 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 19% of its authorities in the third quarter of 2016‑17 compared to 20% in 2015‑16. Year to date, the MPCC has spent 56% of its total authorities, compared to 53% after three quarters last fiscal year.
The MPCC’s total budgetary expenditures decreased by $236,000 in the third of 2016‑17, compared to the same period in 2015‑16. The major variances are as follows:
- There was a decrease of $178,000 in Professional and Special Services in the third quarter in comparison to the same period the previous year. There are three main factors leading to this decrease. First, there was a significant decrease in investigative services (-$92,000) as a result of a less than normal number of on-going cases. Second, there was a decrease in contracted webmaster services (-$31,000), as we now have a full-time Webmaster position staffed. Third, we experienced a decrease in human resource services (-$21,000) by Public Services and Procurement Canada (PSPC).
- There was a decrease in Acquisition of Land, Building and Works in the amount of $59,000. The expenses that occurred last fiscal year were related to the renovations of the MPCC offices which began in December 2015. The majority of the expenses related to these renovations occurred over the fourth quarter of FY 2015‑16;
- The decrease of $26,000 in Transportation and Communication expenses is mainly attributable to a decrease in investigator travel as a result of the small number of on-going cases.
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 third 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:
Original signed by
Hilary McCormack, Chairperson
Original signed by
Elsy Chakkalakal, A/Chief Financial Officer
February 14, 2017
Appendix A - Statement of Authorities (unaudited)
|Total available for use for the year ended March 31, 2017Note *||Used during the quarter ended December 31, 2016||Year to date used at quarter-end|
|Vote 1 - Net operating expenditures||4,461||821||2,407|
|Budgetary statutory authorities - Contributions to employee benefit plans||468||117||351|
|Total available for use for the year ended March 31, 2016Note *||Used during the quarter ended December 31, 2015||Year to date used at quarter-end|
|Vote 1 - Net operating expenditures||5,414||1,060||2,780|
|Budgetary statutory authorities - Contributions to employee benefit plans||457||114||342|
Appendix B - Departmental Budgetary Expenditures by Standard Object (unaudited)
|Expenditures||Planned expenditures for the year ending March 31, 2017||Expended during the quarter ended December 31, 2016||Year to date used at quarter-end|
|Total net budgetary expenditures||4,939||938||2,758|
|Transportation and communications||163||21||63|
|Professional and special services||865||65||253|
|Repair and maintenance||3||2||2|
|Utilities, materials and supplies||66||13||38|
|Acquisition of land, buildings and works||0||0||0|
|Acquisition of machinery and equipment||100||23||30|
|Other subsidies and payments||0||-1||-2|
|Expenditures||Planned expenditures for the year ending March 31, 2016||Expended during the quarter ended December 31, 2015||Year to date used at quarter-end|
|Total net budgetary expenditures||5,871||1,174||3,122|
|Transportation and communications||110||47||88|
|Professional and special services||1,043||243||595|
|Repair and maintenance||1||0||0|
|Utilities, materials and supplies||49||11||30|
|Acquisition of land, buildings and works||859||59||59|
|Acquisition of machinery and equipment||147||0||2|
|Other subsidies and payments||0||0||0|
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