Quarterly Financial Report (unaudited) - 2nd Quarter 2020-2021

ISSN 2562-6426

For the quarter ended September 30, 2020

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 2020-2021 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 second quarter of 2020-21, the CRCC spent approximately 46% of its authorities compared to 42% for the same period in 2019-20.

Personnel represents 70% of the CRCC's total planned expenditures for 2020-21 compared to 71% for 2019-20. 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.

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
November 30, 2020

_____________________
Tim Cogan
Chief Financial Officer and
Senior Director Corporate Services
Ottawa, Canada
November 30, 2020


6.0 Statement of Authorities (unaudited)

Fiscal year 2020-21 (in dollars)
By Vote Total available for use for the year ending March 31, 2021Note * Used during the quarter ended September 30, 2020 Year to date used at quarter-end
Vote 1 – Program expenditures 9,770,009 2,385,774 4,497,811
Statutory authorities– Employee Benefit Plans 901,598 201,863 450,799
Total authorities 10,671,607 2,587,637 4,948,610
Fiscal year 2019-20 (in dollars)
By Vote Total available for use for the year ending March 31, 2020Note * Used during the quarter ended September 30, 2019 Year to date used at quarter-end
Vote 1 – Program expenditures 10,171,401 2,087,762 4,199,798
Statutory authorities– Employee Benefit Plans 995,743 248,936 497,871
Total authorities 11,167,144 2,336,698 4,697,669

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

7.0 Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2020-21 (in dollars)
By Standard Object (SO)
Planned expenditures for the year ending March 31, 2021 Expended during the quarter ended September 30, 2020 Expenditures
Year to date used at quarter-end
Personnel 7,478,494 2,202,465 4,238,927
Transportation and communications 686,677 23,492 34,460
Information 146,402 1,749 84,475
Professional and special services 1,563,205 191,988 295,383
Rentals 79,341 76,426 126,701
Repair and maintenance 113,344 390 390
Utilities, material and supplies 198,352 55,522 56,063
Acquisition of land, buildings and works 118,067 - -
Acquisition of machinery and equipment 114,289 14,666 90,311
Transfer payments - - -
Public debt charges - - -
Other subsidies and payments 173,436 11,471 21,899
Total net budgetart Expenditures 10,671,607 2,578,169 4,948,610
Fiscal year 2019-20 (in dollars)
By Standard Object (SO)
Planned expenditures for the year ending March 31, 2020 Expended during the quarter ended September 30, 2019 Expenditures
Year to date used at quarter-end
Personnel 7,974,031 1,896,548 3,861,374
Transportation and communications 686,496 51,681 130,989
Information 146,364 312 5,897
Professional and special services 1,562,634 175,968 372,302
Rentals 79,320 89,519 156,811
Repair and maintenance 113,314 28,383 29,008
Utilities, material and supplies 198,300 16,832 25,891
Acquisition of land, buildings and works 118,036 - -
Acquisition of machinery and equipment 114,259 31,998 53,364
Transfer payments - - -
Public debt charges - - -
Other subsidies and payments 173,390 45,456 62,033
Total net budgetart Expenditures 11,167,144 2,336,697 4,697,669
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