Quarterly Financial Report (unaudited) - 2nd Quarter 2016-2017

For the quarter ended September 30, 2016

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 2016-17 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 second quarter of 2016-17, the CRCC spent approximately 42% of its authorities compared to 45% for the same period in 2015-16.

Personnel represented 65% of CRCC's total planned expenditures for 2015-16 and remains the same in 2016-17.  The CRCC is anticipating that spending on personnel will remain high throughout the year as it continues its transition to its new mandate.

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

The CRCC has launched a pilot project in northern British Columbia which aims at enhancing the visibility and role of the Commission in relation to processing and investigating public complaints about the RCMP in that area of the province. The initiative will also seek to build more effective and collaborative relationships with provincial and municipal authorities responsible for public safety and law enforcement oversight, as well as stakeholders and special interest groups implicated in police/community relationships. The initiative will be funded through the reallocation of existing CRCC resources. Two FTE positions have been assigned to the project and will be supported, when needed, by investigative resources drawn from the Commission’s existing supply arrangement for contract investigators.

5.0 Approval by Senior Officials

Approved by:

_____________________
Ian McPhail, Q.C.
Chairperson
Ottawa, Canada
November 25, 2016

_____________________
Tim Cogan
Chief Financial Officer and Director
Corporate Services & Communications
Ottawa, Canada
November 25, 2016


6.0 Statement of Authorities (unaudited)

Fiscal year 2016-17 (in dollars)
By Vote Total available for use for the year ending March 31, 2017Note * Used during the quarter ended September 30, 2016 Year to date used at quarter-end

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

Vote 1 – Program expenditures $9,477,435 $2,146,263 $3,885,237
Statutory authorities– Employee Benefit Plans 1,002,508 250,627 501,254
Total authorities $10,479,943 $2,396,890 $4,386,491
Fiscal year 2015-16 (in dollars)
By Vote Total available for use for the year ending March 31, 2016Note * Used during the quarter ended September 30, 2015 Year to date used at quarter-end

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

Vote 1 – Program expenditures $9,484,985 $2,520,782 $4,240,512
Statutory authorities– Employee Benefit Plans 979,194 244,798 489,597
Total authorities $10,464,179 $2,765,580 $4,730,109

7.0 Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2016-17 (in dollars)
By Standard Object (SO)
Planned expenditures for the year ending March 31, 2017 Expended during the quarter ended September 30, 2016 Expenditures
Year to date used at quarter-end
Personnel $6,831,044 $1,709,956 $3,388,578
Transportation and communications 829,762 86,486 141,307
Information 176,909 6,577 14,794
Professional and special services 1,888,936 275,407 495,681
Rentals 95,873 65,307 69,762
Repair and maintenance 136,962 1,827 1,827
Utilities, material and supplies 239,684 21,523 34,230
Acquisition of land, buildings and works 142,669 - -
Acquisition of machinery and equipment 138,103 31,615 42,120
Transfer payments - - -
Public debt charges - - -
Other subsidies and payments 198,192 198,192 198,192
Total net budgetart Expenditures $10,479,943 $2,396,890 $4,386,491
Fiscal year 2015-16 (in dollars)
By Standard Object (SO)
Planned expenditures for the year ending March 31, 2016 Expended during the quarter ended September 30, 2015 Year to date used at quarter-end
Personnel $6,807,730 $2,278,581 $4,027,691
Transportation and communications 706,087 88,600 146,033
Information 150,018 5,079 10,368
Professional and special services 1,900,233 314,547 436,944
Rentals 100,012 10,366 15,802
Repair and maintenance 200,025 23,134 23,134
Utilities, material and supplies 210,026 11,816 17,123
Acquisition of land, buildings and works - - -
Acquisition of machinery and equipment 390,048 33,456 53,013
Transfer payments - - -
Public debt charges - - -
Other subsidies and payments - - -
Total net budgetary expenditures $10,464,179 $2,765,580 $4,730,109
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