Quarterly Financial Report For the Quarter Ended December 31, 2018

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 the 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 2018-2019 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 the Supplementary Estimates for the 2018-2019 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 money 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 results 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, 2018, total authorities available for the fiscal year compared to the same quarter of the prior year have increased by $0.3 million, or 1%, following the signature of several collective agreements.

Significant changes to budgetary expenditures

OCOL has spent 65% ($14.7 million) of its authorities as of December 31, 2018, of which 86% ($12.5 million) relates to personnel costs.

Expenditures to date have not changed significantly (0.2%), compared with the same quarter last year.

Risks and Uncertainties

The risks OCOL has considered 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 could be considered not only as threats but also as opportunities.

Changes to operational priorities, processes and objectives

In 2017-18, OCOL initiated a vision exercise that included a review of its management structure. Following the arrival of the new Commissioner in January 2018, the vision for the next seven years (Vision 2025) was defined and shared with the employees in September 2018. The Vision 2025 strategic plan will inform the development of the next integrated operational plan for the next seven years.

Given that the organization now has a strategic plan for the next seven years, resources will be aligned to support the organizations priorities. The organization has already begun to develop its strategic plan and is working on action plans to support its vision and align resources. In addition, it should be noted that a quarterly review of the integrated operational plan has been implemented to ensure greater flexibility and to allow the organization to adjust where required to meet its priorities.

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, Vison 2025 exercise, the Courts Challenges Program, the Official Language Action Plan, the development of new tools such as the Official Languages Maturity Model and focused intervention strategies in new areas and with new stakeholders. In order to advance its mandate, these opportunities will be considered in the development of the action plans to support its priorities.

Significant Changes in Relation to Operations, Personnel and Programs

A new Policy and Communications Assistant Commissioner was appointed in fall 2018.

There have been no significant changes in relation to operations and programs during the current quarter.

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 11, 2019

Statement of Authorities (unaudited)

Statement of Authorities (unaudited) (in thousands of dollars)
Authorities Fiscal year 2018–19:
Total available for use for the year ending March 31, 2019Table note *
Fiscal year 2018–19:
Used during the quarter ended December 31, 2018
Fiscal year 2018–19:
Year to date used at quarter end
Fiscal year 2017–18:
Total available for use for the year ending March 31, 2018Table note *
Fiscal year 2017–18:
Used during the quarter ended December 31, 2017
Fiscal year 2017–18:
Year to date used at quarter end
Vote 1 - Program expenditures 20,311 4,605 13,027 20,073 3,687 13,040
Budgetary statutory authorities 2,181 545 1,636 2,134 534 1,601
Total budgetary authorities 22,492 5,150 14,663 22,207 4,221 14,641
Total authorities 22,492 5,150 14,663 22,207 4,221 14,641

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 2018–19:
Planned expenditures for the year ending March 31, 2019
Fiscal year 2018–19:
Expended during the quarter ended December 31, 2018
Fiscal year 2018–19:
Year to date used at quarter end
Fiscal year 2017–18:
Planned expenditures for the year ending March 31, 2018
Fiscal year 2017–18:
Expended during the quarter ended December 31, 2017
Fiscal year 2017–18:
Year to date used at quarter end
Personnel 16,812 4,361 12,546 16,983 3,295 12,733
Transportation and communications 739 152 359 851 150 353
Information 227 25 70 216 32 117
Professional and special services 3,578 461 1,218 2,857 601 1,062
Rentals 341 29 223 552 68 188
Repair and maintenance 227 46 78 252 1 28
Utilities, materials and supplies 114 59 98 161 36 67
Acquisition of machinery and equipment 454 17 70 334 35 90
Other subsidies and payments - - 1 - 3 3
Total gross budgetary expenditures 22,492 5,150 14,663 22,207 4,221 14,641
Total net budgetary expenditures 22,492 5,150 14,663 22,207 4,221 14,641
Date modified:
2019-02-28