Quarterly Financial Report For the Quarter Ended December 31, 2019

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 2019-2020 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 2019-2020 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, 2019, 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 salary increases negotiated by Treasury Board. The increase also reflects associated adjustments to budgetary statutory authorities related to employee benefit plans.

Significant changes to budgetary expenditures

OCOL spent 66% ($15.1 million) of its authorities as of December 31, 2019, of which 84% ($12.7 million) relates to personnel costs.

Expenditures to date have increased by $0.5 million, or 3%, compared with the same quarter last year. This increase is primarily due to the life cycle renewal of OCOL’s IT hardware.

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 2018-2019, the organization completed a vision exercise for the next seven years (Vision 2025). As a result, the Commissioner has defined the areas of intervention (axes) on which his attention will be focused in the coming years as well as the means with which OCOL can have a continuing influence on linguistic duality in federal institutions and in Canadian society in order to ensure the vitality of official language communities.

OCOL's 2019-2025 strategic plan is comprised of the Vision 2025 axes and reflects potential changes to organizational priorities arising from external stakeholder reports and regulatory changes.

The Vision 2025 strategic map ensures OCOL remains flexible by establishing its core business as part of the strategic planning process to adapt to these organizational changes

OCOL’s reputation to support its mandate

In 2018-2019, the organization completed a vision exercise for the next seven years (Vision 2025). As a result, the Commissioner has defined the areas of intervention (axes) on which his attention will be focused in the coming years as well as the means with which OCOL can have a continuing influence on linguistic duality in federal institutions and in Canadian society in order to ensure the vitality of official language communities.

A Director’s Business Committee was created to analyze official languages challenges and propose intervention strategies.

OCOL finalized the development of the Official Languages Maturity Model (OLMM). It provides a more integrated and horizontal look at official languages. Institutions using the OLMM will be better equipped to identify their official languages strengths and weaknesses based on concrete examples, will be able to determine how to better integrate official languages into their decision-making and operational processes and better meet their obligations in terms of official languages under the Official Languages Act. The tool was launched in June 2019.

Significant Changes in Relation to Operations, Personnel and Programs

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

Eric Trépanier, CPA, CGA
Chief Financial Officer

Gatineau, Canada
February 5, 2020

Statement of Authorities (unaudited)

Statement of Authorities (unaudited) (in thousands of dollars)
Authorities Fiscal year 2019–20:
Total available for use for the year ending March 31, 2020Table note *
Fiscal year 2019–20:
Used during the quarter ended December 31, 2019
Fiscal year 2019–20:
Year to date used at quarter end
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
Vote 1 - Program expenditures 20,459 4,457 13,388 20,311 4,605 13,027
Budgetary statutory authorities 2,306 577 1,730 2,181 545 1,636
Total budgetary authorities 22,765 5,034 15,118 22,492 5,150 14,663
Total authorities 22,765 5,034 15,118 22,492 5,150 14,663

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 2019–20:
Planned expenditures for the year ending March 31, 2020
Fiscal year 2019–20:
Expended during the quarter ended December 31, 2019
Fiscal year 2019–20:
Year to date used at quarter end
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
Personnel 17,764 4,230 12,678 16,812 4,361 12,546
Transportation and communications 750 194 395 739 152 359
Information 300 37 104 227 25 70
Professional and special services 2,801 403 1,058 3,578 461 1,218
Rentals 400 19 120 341 29 223
Repair and maintenance 200 46 88 227 46 78
Utilities, materials and supplies 150 59 105 114 59 98
Acquisition of machinery and equipment 400 46 570 454 17 70
Other subsidies and payments - - - - - 1
Total gross budgetary expenditures 22,765 5,034 15,118 22,492 5,150 14,663
Total net budgetary expenditures 22,765 5,034 15,118 22,492 5,150 14,663
Date modified:
2020-09-18