Quarterly Financial Report (unaudited) - 3rd Quarter 2017-2018

For the quarter ended December 31, 2017

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 Accounting Standard 1.3.  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 2017-18 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 Department 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 third quarter of 2017-18, the CRCC spent approximately 65% of its authorities compared to 61% for the same period in 2016-17.

Personnel represented 65% of CRCC's total planned expenditures for 2016-17 compared to 68% in 2017-18. The CRCC is anticipating that spending on personnel will remain high throughout the year as it aligns resources to meet operational pressures.

3.0 Risks and Uncertainty

The CRCC has no control over serious incidents between the RCMP and the public. Such events may impact on workloads across the CRCC and have the potential to negatively affect the achievement of service standards. Through the use of supply arrangements for specialized investigators, the tracking of workloads within the CRCC and, where needed, the reallocation of staff and resources, the CRCC maintains the necessary flexibility to undertake important and high profile investigations.

4.0 Significant Changes in Relation to Operations, Personnel and Programs

On September 28, 2017 the Government of Canada appointed Mr. Guy Bujold as Interim Vice-chairperson, acting Chairperson to the Commission. His role is to ensure the continued governance and leadership of the Commission until a full-time Chairperson is appointed.

5.0 Approval by Senior Officials

Approved by:

_____________________
Guy Bujold
Interim Vice-chairperson and
Acting Chairperson
Ottawa, Canada
January 22, 2018

_____________________
Tim Cogan
Chief Financial Officer and Director
Corporate Services & Communications
Ottawa, Canada
January 22, 2018


6.0 Statement of Authorities (unaudited)

Fiscal year 2017–18 (in dollars)
  Total available for use for the year ending March 31, 2018note * Expended during the quarter ended December 31, 2017 Year-to-date used at quarter-end
Vote 1 – Program expenditures 9,020,809 1,886,533 5,767,694
Statutory authorities – Employee benefit plans 915,080 228,770 686,310
Total authorities 9,935,889 2,115,303 6,454,004

Fiscal year 2016–17 (in dollars)
  Total available for use for the year ending March 31, 2017 Expended during the quarter ended December 31, 2016 Year-to-date used at quarter-end
Vote 1 – Program expenditures 9,472,435 1,777,593 5,662,830
Statutory authorities – Employee benefit plans 1,002,508 250,627 751,881
Total authorities 10,474,943 2,028,220 6,414,711

Return to note * referrer Includes only authorities available for use and granted by Parliament at quarter-end.

7.0 Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2017–18 (in dollars)
Expenditures
By Standard Object (SO)
Planned expenditures for the year
ending March 31, 2018
Expended during the quarter ended
December 31, 2017
Year-to-date used at quarter-end
Personnel 6,743,616 1,587,551 5,248,457
Transportation and communications 686,496 37.357 150,641
Information 146,364 2,856 30,622
Professional and special services 1,562,794 173,266 473,532
Rentals 79,320 39,055 148,639
Repair and maintenance 113,314 452 5,493
Utilities, material and supplies 198,300 10,965 28,318
Acquisition of land, buildings and works 118,036 - -
Acquisition of machinery and equipment 114,259 33,706 117,998
Transfer payments - - -
Public debt charges - - -
Other subsides and payments 173,390 230,095 250,304
Total net budgetary expenditures 9,935,889 2,115,303 6,454,004

Fiscal year 2016–17 (in dollars)
Expenditures
By Standard Object (SO)
Planned expenditures for the year
ending March 31, 2017
Expended during the quarter ended
December 31, 2016
Year-to-date used at quarter-end
Personnel 6,831,044 1,575,559 4,964,137
Transportation and communications 784,693 98.747 240,054
Information 167,301 14,119 28,913
Professional and special services 1,781,337 259,895 755,576
Rentals 90,666 29,170 98,932
Repair and maintenance 129,523 173 2,000
Utilities, material and supplies 226,665 13,283 47,513
Acquisition of land, buildings and works 134,920 - -
Acquisition of machinery and equipment 130,602 37,274 79,394
Transfer payments - - -
Public debt charges - - -
Other subsides and payments 198,192 - 198,192
Total net budgetary expenditures 10,474,943 2,028,220 6,414,711

Date modified: