Quarterly Financial Report (unaudited) - 1st Quarter 2019-2020

ISSN 2562-6434

For the quarter ended June 30, 2019

1.0 Introduction

This quarterly financial report has been prepared by management as required by section 65.1 of the Financial Administration Act, in the form and manner prescribed by the Treasury Board. This quarterly report should be read in conjunction with the Main Estimates.

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

1.1 Mandate

The Civilian Review and Complaints Commission for the RCMP (CRCC)’s fundamental role is to provide civilian review of the conduct of the RCMP members in carrying out their policing duties, thereby holding the RCMP accountable to the public. The CRCC ensures that complaints about the conduct of RCMP members are examined fairly and impartially. Its findings and recommendations help identify and remedy policing problems which stem from the conduct of individual RCMP members or from deficiencies in RCMP policies or practices.

A summary description of the CRCC program activities can be found in Part II of the Main Estimates.

1.2 Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes CRCC’s spending authorities granted by Parliament and those used by the agency consistent with the Main Estimates for the 2019-2020 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.

The CRCC 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.

2.0 Highlights of fiscal quarter and fiscal year-to-date (YTD) results

By the end of the first quarter of 2019-20, the CRCC spent approximately 22% of its authorities compared to 20% for the same period in 2018-19.

Personnel represents 70% of the CRCC’s total planned expenditures for 2019-20 compared to 70% for 2018-19. The CRCC is anticipating that spending on personnel will remain high throughout the year as its workforce is adjusted to meet mandate priorities and business demands.

3.0 Risks and uncertainties

While the CRCC’s operating budget and in-house resources are sufficient to manage current public complaint and review request levels, it has limited surge capacity. By tracking complaints and monitoring trends, the CRCC can respond to priority areas and files providing some mitigation of this risk. The CRCC also maintains a strategic reserve in the event of a surge in demand for services and has a procurement strategy in place to call up additional investigative resources to meet short-term surge requirements.

The CRCC continues its outreach and stakeholder engagement initiatives with a focus on Indigenous communities generating greater awareness and expectations. Inherent in this dynamic is the risk that the CRCC’s current appropriations and resources may not be sufficient to meet expectations.

4.0 Significant changes in relation to operations, personnel and programs

There are no significant changes to report in this quarter.

5.0 Approved by Senior Officials

_____________________
Michelaine Lahaie
Chairperson
Ottawa, Canada
August 30, 2019
_____________________
Tim Cogan
CFO/Director, Corporate Services
Ottawa, Canada
August 30, 2019

6.0 Statement of authorities (unaudited)

Fiscal year 2019-2020 (in dollars)
ByVote Total available for use for the year ending March 31, 2020Note * Expended during the quarter ended June 30, 2019 Year to date used at quarter-end
Vote 1 – Program expenditures 9,700,400 2,112,036 2,112,036
Statutory authorities– Employee Benefit Plans 995,743 248,936 248,936
Total authorities 10,696,143 2,360,972 2,360,972
Fiscal year 2018-2019 (in dollars)
ByVote Total available for use for the year ending March 31, 2019 Expended during the quarter ended June 30, 2018 Year to date used at quarter-end
Vote 1 – Program expenditures 9,667,981 1,867,928 1,867,928
Statutory authorities– Employee Benefit Plans 984,308 246,077 246,077
Total authorities 10,652,289 2,114,005 2,114,005

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

7.0 Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2019-2020 (in dollars)
By Standard Object (SO) Planned expenditures for the year ending March 31, 2020 Expensed during the quarter ended June 30, 2019 Year to date used at quarter-end
Personnel 7,503,870 1,964,826 1,964,826
Transportation and communications 686,496 79,308 79,308
Information 146,364 5,585 5,585
Professional and special services 1,562,794 196,334 196,334
Rentals 79,320 67,292 67,292
Repair and maintenance 113,314 625 625
Utilities, material and supplies 198,300 9,059 9,059
Acquisition of land, buildings and works 118,036 - -
Acquisition of machinery and equipment 114,259 21,366 21,366
Transfer payments - - -
Public debt charges - - -
Other subsidies and payments 173,390 16,577 16,577
Total net budgetary expenditures 10,696,143 2,360,972 $2,360,972
Fiscal year 2018-2019 (in dollars)
By Standard Object (SO) Planned expenditures for the year ending March 31, 2019 Expensed during the quarter ended June 30, 2018 Year to date used at quarter-end
Personnel 7,460,016 1,685,470 1,685,470
Transportation and communications 686,496 76,304 76,304
Information 146,364 5,110 5,110
Professional and special services 1,562,794 234,235 234,235
Rentals 79,320 51,092 51,092
Repair and maintenance 113,314 - -
Utilities, material and supplies 198,300 15,392 15,392
Acquisition of land, buildings and works 118,036 - -
Acquisition of machinery and equipment 114,259 27,189 27,189
Transfer payments - - -
Public debt charges - - -
Other subsidies and payments 173,390 19,213 19,213
Total net budgetary expenditures 10,652,289 2,114,005 $2,114,005
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