Quarterly Financial Report For the Quarter Ended June 30, 2015
This quarterly financial report has been prepared by management as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board. It should be read in conjunction with the Main Estimates. This quarterly report has not been subject to an external audit or review.
Mandate and programs
The Office of the Commissioner of Official Languages (OCOL) supports the Commissioner of Official Languages in fulfilling his mandate, which consists of taking all actions and measures within his authority to ensure recognition of the status of each of the official languages and compliance with the spirit and intent of the Official Languages Act in the administration of the affairs of federal institutions, including any of their activities relating to the advancement of English and French in Canadian society.
Further information about OCOL’s programs can be found in the 2015-16 Report on Plans and Priorities and in the Main Estimates.
Basis of presentation
This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes OCOL’s spending authorities granted by Parliament and used by OCOL, consistent with the Main Estimates for the 2015-16 fiscal year. This quarterly report has also 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.
OCOL uses the full accrual method of accounting to prepare and present its annual financial statements, which are part of the organization's performance reporting process. However, the spending authorities voted by Parliament are prepared on an expenditure basis.
Highlights of Fiscal Quarter and Fiscal Year to Date
This section presents a brief analysis of significant variances in relation to actual expenditures and planned expenditures that affected both the quarter and the year to date results, compared to the same periods of the preceding fiscal year.
Significant changes to authorities
As of June 30, 2015, total authorities available for the fiscal year have not significantly changed compared to the same quarter of the prior year.
Significant changes to budgetary expenditures
OCOL has spent approximately 23% of its authorities as of June 30, 2015, of which 86% represents personnel costs.
Expenditures in this quarter fell by $347,000, or 7%, compared to the same quarter of the prior year. The decrease is due mainly to the one-time transition payment last year of $495,000 during implementation of the payment-in-arrears system. In addition, the reduced use of temporary assistance and professional services saw expenditures in that category fall by $126,000 compared to the prior year.
This drop was offset by a $274,000 increase in expenditures as a result of:
- increased personnel costs;
- increased leasing costs, including licensing fees and software and system maintenance charges;
- increased transportation and communications charges, including travel and postage expenses.
Risks and Uncertainties
Funding required for IM/IT
OCOL continues to implement its IM/IT strategic plan. The level of investment is stable and shall continue over the next fiscal years.
Capacity to meet expectations
OCOL’s capacity to handle complaints and respond to requests for information from institutions, the public and parliamentarians, in addition to supporting the internal and legal services necessary to carry out these activities, might not meet these groups’ expectations. OCOL is also facing pressure from outside regarding expectations related to the reduction of backlogged complaint files, some of which result from public service budget restraint measures. In addition, OCOL is experiencing indirect budget cuts as a result of having to fund interdepartmental initiatives from its own budget.
Significant Changes in Relation to Operations, Personnel and Programs
There have been no significant changes in relation to operations, personnel and programs during the current quarter.
Approval by Senior Officials
The original version was approved and signed by:
Commissioner of Official Languages
Acting Chief Financial Officer
Acting Assistant Commissioner
August 28, 2015
Statement of Authorities (unaudited)
|Fiscal year 2015–16||Fiscal year 2014–15|
|Total available for use for the year ending March 31, 2016Table note *||Used during the quarter ended June 30, 2015||Year to date used at quarter end||Total available for use for the year ending March 31, 2015Table note *||Used during the quarter ended June 30, 2014||Year to date used at quarter end|
|Vote 1 - Program expenditures||18,556||4,209||4,209||18,624||4,587||4,587|
|Budgetary statutory authorities||2,278||569||569||2,153||538||538|
|Total budgetary authorities||20,834||4,778||4,778||20,777||5,125||5,125|
- Table note *
Table note *Includes only Authorities available for use and granted by Parliament at quarter end.
Departmental budgetary expenditures by Standard Object (unaudited)
|Expenditures:||Fiscal year 2015–16||Fiscal year 2014–15|
|Planned expenditures for the year ending March 31, 2016||Expended during the quarter ended June 30, 2015||Year to date used at quarter end||Planned expenditures for the year ending March 31, 2015||Expended during the quarter ended June 30, 2014||Year to date used at quarter end|
|Transportation and communications||764||144||144||897||63||63|
|Professional and special services||3,020||316||316||3,338||442||442|
|Repair and maintenance||91||27||27||293||30||30|
|Utilities, materials and supplies||121||16||16||137||23||23|
|Acquisition of machinery and equipment||374||17||17||357||20||20|
|Other subsidies and payments||0||0||0||8||495||495|
|Total gross budgetary expenditures||20,834||4,778||4,778||20,777||5,125||5,125|
|Total net budgetary expenditures||20,834||4,778||4,778||20,777||5,125||5,125|