Quarterly Financial Report For the Quarter Ended June 30, 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. 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 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 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 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 June 30, 2018, total authorities available for the fiscal year compared to the same quarter of the prior year have increased by $0.6 million, or 3%, following the signature of several collective agreements.

Significant changes to budgetary expenditures

OCOL has spent 22% ($4.8 million) of its authorities as of June 30, 2018, of which 88% ($4.2 million) relates to personnel costs.

Expenditures to date have increased by $0.3 million, or 6%, compared with the same quarter last year. This primarily due to:

  • an increase of $148,000 in personnel costs mainly due to pay increases following the signature of collective agreements;
  • an increase of $57,000 in rental costs due to timing difference in the renewal of licenses.

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

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. The work will end in 2018-19, with an action plan for said vision and a new structure.

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. It should be noted that the planning process has been modified to ensure greater flexibility and to allow the organization to adapt.

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 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.

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
August 2, 2018

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 June 30, 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 June 30, 2017
Fiscal year 2017–18:
Year to date used at quarter end
Vote 1 - Program expenditures 19,101 4,231 4,231 18,596 3,970 3,970
Budgetary statutory authorities 2,181 545 545 2,134 534 534
Total budgetary authorities 21,282 4,776 4,776 20,730 4,504 4,504
Total authorities 21,282 4,776 4,776 20,730 4,504 4,504

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 June 30, 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 June 30, 2017
Fiscal year 2017–18:
Year to date used at quarter end
Personnel 16,532 4,209 4,209 15,730 4,061 4,061
Transportation and communications 618 97 97 815 70 70
Information 190 36 36 207 36 36
Professional and special services 2,992 221 221 2,735 210 210
Rentals 285 143 143 528 86 86
Repair and maintenance 190 25 25 241 22 22
Utilities, materials and supplies 95 26 26 154 18 18
Acquisition of machinery and equipment 380 18 18 320 1 1
Other subsidies and payments - 1 1 - - -
Total gross budgetary expenditures 21,282 4,776 4,776 20,730 4,504 4,504
Total net budgetary expenditures 21,282 4,776 4,776 20,730 4,504 4,504
Date modified:
2018-11-02