Quarterly Financial Report For the Quarter Ended June 30, 2022
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 2022-23 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 2022-23 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 at June 30, 2022, total authorities for the year have increased by $34 thousand or 0.2% over the previous year.
Significant changes to budgetary expenditures
OCOL spent 23% ($5.1 million) of its authorities as of June 30, 2022, of which 89% ($4.5 million) relate to personnel expenditures.
Expenditures to date have increased by $34 thousand (0.7%) compared to the same quarter last year, demonstrating a stability in expenditures. The slight increase can be explained by an increase in public relations services and acquisitions of goods relating to office renovations, offset by a decrease in information technology consultants.
Risks and Uncertainties
The risks OCOL has considered are caused by factors related to its operating environment. Risks identified, namely OCOL’s capacity to meet strategic and operational priorities as well as its ability to support its mandate following challenges to its reputation, could be considered not only as threats but also as opportunities.
As part of the integrated planning process, the response to corporate risks was integrated into the Integrated Operational Plan and monitored periodically by the Executive Committee.
Capacity to meet strategic and operational priorities
In 2022-23, OCOL continues to plan its activities to meet the priorities of its 2019-25 strategic plan, which includes Vision 2025.
As a result, OCOL continues to ensure the establishment of a shared vision with which the strategic and operational priorities, as well as the activities that stem from them, will be aligned.
OCOL continues to assess the impact of changes in operational priorities, processes and objectives, particularly through the implementation of the Integrated Operational Plan. Moreover, it continues to conduct a review of its budget when necessary, so that it can reallocate resources, as needed, to meet its priorities.
It is critical now more than ever with the modernization of the Official Languages Act that OCOL monitors its priorities and resources to support the changing environment.
OCOL’s reputation to support its mandate
OCOL has continued to integrate communications in its activities in order to promote the Commissioner’s position on important official languages issues. The organization is also continuing to implement its framework for promotional activities in order to reach new audiences and promote both official languages.
That said, given that OCOL does not have control over external factors influencing the future of its activities, especially in the context of the COVID-19 pandemic and the modernization of the Act, the organization will ensure the flexibility of the strategic planning process to adapt to organizational changes and, if required, will realign resources and/or work.
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
Commissioner of Official Languages
Eric Trépanier, CPA
Chief Financial Officer
June 30, 2022
Statement of Authorities (unaudited)
|Fiscal year 2022-23||Fiscal year 2021-22|
|Authorities||Total available for use for the year ending March 31, 2023Table note *||Used during the quarter ended June 30, 2022||Year to date used at quarter end||Total available for use for the year ending March 31, 2022Table note *||Used during the quarter ended June 30, 2021||Year to date used at quarter end|
|Vote 1 - Program expenditures||19,905||4,510||4,510||19,898||4,483||4,483|
|Budgetary statutory authorities||2,335||584||584||2,308||577||577|
|Total budgetary authorities||22,240||5,094||5,094||22,206||5,060||5,060|
- Table note *
Table note * Includes only Authorities available for use and granted by Parliament at quarter end.
Departmental budgetary expenditures by Standard Object (unaudited)
|Fiscal year 2022-23||Fiscal year 2021-22|
|Expenditures||Planned expenditures for the year ending March 31, 2023||Expended during the quarter ended June 30, 2022||Year to date used at quarter end||Planned expenditures for the year ending March 31, 2022||Expended during the quarter ended June 30, 2021||Year to date used at quarter end|
|Transportation and communications||434||22||22||430||34||34|
|Professional and special services||2,690||223||223||2,666||259||259|
|Repair and maintenance||152||8||8||258||22||22|
|Utilities, materials and supplies||174||3||3||129||5||5|
|Acquisition of machinery and equipment||434||155||155||366||128||128|
|Other subsidies and payments||21||22||22||21||(1)||(1)|
|Total gross budgetary expenditures||22,240||5,094||5,094||22,206||5,060||5,060|
|Total net budgetary expenditures||22,240||5,094||5,094||22,206||5,060||5,060|