Quarterly Financial Report for the Quarter Ended June 30, 2021

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. 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) 2021‑22. 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 fiscal year 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 Statement of Authorities below shows that the MPCC spent approximately 24% of its authorities in the first quarter of 2021‑22 compared to 20% in 2020-21.

The MPCC’s total budgetary expenditures increased by $212,000 in the first quarter of 2021‑22, compared to the same period in 2020-21. The major variances are the following:

The total authorities available for use this fiscal year is $51,000 greater than last fiscal year. This is a result of an addition of $44,000 compensation allocations received through the Main Estimates and an increase in employee benefit plan contributions in the amount of $7,000.

Additional Financial Information: Additional financial information on the MPCC’s financial and expenditure management can be found in the Departmental Plans, the Annual Reports, the Departmental Results 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 first quarter of FY 2021‑22.

5. Approval by Senior Officials

This section is to provide the approval of Senior Officials, as required by the Policy on Financial Management.

Approved by:


Original signed by
________________________
Hilary McCormack
Chairperson

Original signed by
________________________
Richard Roulx
Chief Financial Officer

Ottawa, Canada
August 3, 2021


Appendix A - Statement of Authorities (unaudited)

Statement of Authorities (unaudited) for Fiscal Year 2021‑22 (in thousands of dollars)
Authority
Vote/Statutory
Total available for use for the year ended March 31, 2022Note * Expended during the quarter ended June 30, 2021 Year-to-date used at quarter-end
Vote 1 - Net operating expenditures 4,416 1,064 1,064
Budgetary statutory authorities - Contributions to employee benefit plans 437 109 109
Total Authorities 4,853 1,173 1,173
Statement of Authorities (unaudited) for Fiscal Year 2020‑21 (in thousands of dollars)
Authority
Vote/Statutory
Total available for use for the year ended March 31, 2021Note * Expended during the quarter ended June 30, 2020 Year-to-date used at quarter-end
Vote 1 - Net operating expenditures 4,372 853 853
Budgetary statutory authorities - Contributions to employee benefit plans 430 108 108
Total Authorities 4,802 961 961

Appendix B - Statement of Authorities (unaudited)

Departmental Budgetary Expenditures by Standard Object (unaudited) for Fiscal Year 2021‑22 (in thousands of dollars)
Expenditures Planned expenditures for the year ending March 31, 2022 Expended during the quarter ended June 30, 2021 Year-to-date used at quarter-end
Personnel 3,388 914 914
Transportation and communications 88 6 6
Information 51 10 10
Professional and special services 804 142 142
Rentals 412 100 100
Repair and maintenance 5 0 0
Utilities, materials and supplies 16 1 1
Acquisition of land, buildings and works 10 0 0
Acquisition of machinery and equipment 79 0 0
Other subsidies and payments 0 0 0
Total net budgetary expenditures 4,853 1,173 1,173
Departmental Budgetary Expenditures by Standard Object (unaudited) for Fiscal Year 2020‑21 (in thousands of dollars)
Expenditures Planned expenditures for the year ending March 31, 2021 Expended during the quarter ended June 30, 2020 Year-to-date used at quarter-end
Personnel 3,338 842 842
Transportation and communications 136 4 4
Information 66 1 1
Professional and special services 831 77 77
Rentals 360 23 23
Repair and maintenance 5 0 0
Utilities, materials and supplies 21 1 1
Acquisition of land, buildings and works 3 0 0
Acquisition of machinery and equipment 42 13 13
Other subsidies and payments 0 0 0
Total net budgetary expenditures 4,802 961 961
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