Quarterly Financial Report (unaudited) - 3rd Quarter 2019-2020

ISSN 2562-6426

For the quarter ended December 31, 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 third quarter of 2019-20, the CRCC spent approximately 67% of its authorities compared to 64% for the same period in 2018-19.

Personnel represents 72% 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 Uncertainty

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 Approval by Senior Officials

Approved by:

_____________________
Michelaine Lahaie
Chairperson
Ottawa, Canada
February 26, 2020

_____________________
Tim Cogan
Chief Financial Officer and Director
Corporate Services & Communications
Ottawa, Canada
February 26, 2020


6.0 Statement of Authorities (unaudited)

Fiscal year 2019–20 (in dollars)
  Total available for use for the year ending March 31, 2020note * Expended during the quarter ended December 31, 2019 Year-to-date used at quarter-end
Vote 1 – Program expenditures 10,235,241 2,537,576 6,737,374
Statutory authorities – Employee benefit plans 995,743 248,936 746,807
Total authorities 11,230,984 2,786,512 7,484,181

Fiscal year 2018–19 (in dollars)
  Total available for use for the year ending March 31, 2019 Expended during the quarter ended December 31, 2018 Year-to-date used at quarter-end
Vote 1 – Program expenditures 9,667,981 2,210,782 6,124,077
Statutory authorities – Employee benefit plans 984,308 246,077 738,231
Total authorities 10,652,289 2,456,859 6,862,308

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 2019–20 (in dollars)
Expenditures
By Standard Object (SO)
Planned expenditures for the year
ending March 31, 2020
Expended during the quarter ended
December 31, 2019
Year-to-date used at quarter-end
Personnel 8,037,871 2,037,871 5,899,245
Transportation and communications 686,677 65,500 196,489
Information 146,403 6,093 11,990
Professional and special services 1,563,205 300,146 672,448
Rentals 79,341 41,367 198,178
Repair and maintenance 113,344 12,378 41,386
Utilities, material and supplies 198,352 23,170 49,061
Acquisition of land, buildings and works 118,067 - -
Acquisition of machinery and equipment 114,289 65,726 119,090
Transfer payments - - -
Public debt charges - - -
Other subsides and payments 173,436 234,261 296,294
Total net budgetary expenditures 11,230,984 2,786,512 7,484,181

Fiscal year 2018–19 (in dollars)
Expenditures
By Standard Object (SO)
Planned expenditures for the year
ending March 31, 2019
Expended during the quarter ended
December 31, 2018
Year-to-date used at quarter-end
Personnel 7,460,016 1,840,033 5,229,966
Transportation and communications 686,496 107.877 242,031
Information 146,364 52,201 59,604
Professional and special services 1,562,794 370,310 917,293
Rentals 79,320 62,373 196,858
Repair and maintenance 113,314 447 796
Utilities, material and supplies 198,300 25,920 54,718
Acquisition of land, buildings and works 118,036 - -
Acquisition of machinery and equipment 114,259 6,819 100,230
Transfer payments - - -
Public debt charges - - -
Other subsides and payments 173,390 (9,721) 60,812
Total net budgetary expenditures 10,652,289 2,456,859 6,862,308

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