Quarterly Financial Report For the Quarter Ended December 31, 2017

Introduction

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 and Supplementary 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 2017-2018 Departmental Plan 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 and Supplementry Estimates for the 2017-2018 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 December 31, 2017, 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 66% ($14.6 million) of its authorities as of December 31, 2017, of which 89% ($13.0 million) relate to personnel costs.

Expenditures to date have increased by $0.2 million or, or 1%, compared with the same quarter last year. This is primarily due to an increase of $0.8 million in personnel costs mainly attributable to pay increases and retroactive payments for signed collective agreements. This increase is offset by a decrease of $0.6 million in professional services due to fewer consulting contracts and temporary staff.

Risks and Uncertainties

The risks OCOL had to take into account are caused by factors related to its operating environment. Risks related to changes to operational priorities, processes and objectives as well as OCOL’s reputation to support its mandate can be considered not only threats but also opportunities.

Changes to operational priorities, processes and objectives

There is a threat that changes to the volume of work, the work environment, and priorities will impact strategic and operational plans. However, these changes could also bring many opportunities to support OCOL’s mandate.

OCOL’s reputation to support its mandate

There is a threat that the organization may not be able to meet the demand and/or have authority to properly enforce/support the Official Languages Act. However, there are also opportunities to build OCOL’s reputation with the new leadership, the Vison 2025 exercise, the Courts Challenges Program and focused intervention strategies in new areas and with new stakeholders.

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, however on January 29, 2018, Raymond Théberge was appointed Commissioner of Official Languages.

Approval by Senior Officials

The original version was approved and signed by:

Raymond Théberge
Commissioner of Official Languages

Éric Trépanier, CPA, CGA
Chief Financial Officer
Assistant Commissioner
Corporate Management

Gatineau, Canada
February 15, 2018

Statement of Authorities (unaudited)

Statement of Authorities (unaudited) (in thousands of dollars)
  Fiscal year 2017–18 Fiscal year 2016–17
Total available for use for the year ending March 31, 2018Table note * Used during the quarter ended December 31, 2017 Year to date used at quarter end Total available for use for the year ending March 31, 2017Table note * Used during the quarter ended December 31, 2016 Year to date used at quarter end
Vote 1 - Program expenditures 20,073 3,687 13,040 19,524 4,552 12,728
Budgetary statutory authorities 2,134 534 1,601 2,332 583 1,749
Total budgetary authorities 22,207 4,221 14,641 21,856 5,135 14,477
Total authorities 22,207 4,221 14,641 21,856 5,135 14,477

Table note

Table note *

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

Return to table note * referrer

 

Departmental budgetary expenditures by Standard Object (unaudited)

Departmental budgetary expenditures by Standard Object (unaudited) (in thousands of dollars)
Expenditures: Fiscal year 2017–18 Fiscal year 2016–17
Planned expenditures for the year ending March 31, 2018 Expended during the quarter ended December 31, 2017 Year to date used at quarter end 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 16,983 3,295 12,733 16,460 4,090 11,884
Transportation and communications 851 150 353 637 144 373
Information 216 32 117 135 37 102
Professional and special services 2,857 601 1,062 3,701 672 1,713
Rentals 552 68 188 274 55 178
Repair and maintenance 252 1 28 327 2 49
Utilities, materials and supplies 161 36 67 266 32 67
Acquisition of machinery and equipment 334 35 90 55 103 111
Other subsidies and payments - 3 3 1 - -
Total gross budgetary expenditures 22,207 4,221 14,641 21,856 5,135 14,477
Total net budgetary expenditures 22,207 4,221 14,641 21,856 5,135 14,477
 
Date modified:
2018-09-13