Canadian Human Rights Commission Quarterly Financial Report - 1st Quarter - 2016 (Revised)

Canadian Human Rights Commission Quarterly Financial Report
Statement outlining results, risks and significant changes 
in operations, personnel and program
For the quarter ended June 30, 2016 (Revised)

Erratum
Date: October 24, 2016
Location: Budgetary Expenditures by Standard Object (Unaudited), Fiscal Year 2015-16, Year to date used at quarter end, Acquisition of Machinery and Equipment, Other Payments
Revision: “Acquisition of Machinery and Equipment $17,041” replaces “Acquisition of Machinery and Equipment $11,132”. “Other Payments $327” replaces “Other Payments $17,041”.
Rationale for the revision: Transcription error occurred during the HTML conversion process.

1. Introduction

This quarterly 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 Accounting Standard 1.3. It should be read in conjunction with the Main Estimates. This report has not been subject to an external audit or review. 

1.1    Authority, Mandate and Program Activities

The Canadian Human Rights Commission (the Commission) was established in 1977 under Schedule I.1 of the Financial Administration Act in accordance with the Canadian Human Rights Act (CHRA). The Commission leads the administration of the CHRA and ensures compliance with the Employment Equity Act (EEA). The CHRA prohibits discrimination and the EEA promotes equality in the workplace. Both laws apply the principles of equal opportunity and non-discrimination to federal government departments and agencies, Crown corporations, and federally regulated private sector organizations.

Further details on the Commission’s authority, mandate and program activities can be found in the Report on Plans and Priorities (RPP) and Part II of the Main Estimates.

1.2    Basis of Presentation

This quarterly report has been prepared using an expenditure basis of accounting. The accompanying Statement of Authorities includes the Commission’s spending authorities granted by Parliament and those used by the Commission, consistent with the Main Estimates, Supplementary Estimates and Treasury Board vote transfers for the 2016–17 fiscal year. This quarterly report has 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.

When Parliament is dissolved for the purposes of a general election, section 30 of the Financial Administration Act authorizes the Governor General, under certain conditions, to issue a special warrant authorizing the government to withdraw funds from the Consolidated Revenue Fund. A special warrant is deemed to be an appropriation for the fiscal year in which it is issued.

The Commission uses the full accrual method of accounting to prepare and present its annual financial statements that are published in the Departmental Performance Report. However, the spending authorities voted by Parliament remain on an expenditure basis.

2. Highlights of Fiscal Quarter and Fiscal Year-to-Date (YTD) Results

2.1 Statement of Authorities

As reflected in the attached Statement of Authorities, the Commission’s total authorities available for use for the current fiscal year have slightly decreased by $13,246 (or 0.06 percent) when compared to the first quarter of 2015-16. This represents the consolidated impact due to increase in personnel authorities, permanent budget transfer to the Canada School of Public Service and decrease in revenues.

The Commission provides Internal Support Services to certain other small government departments related to the provision of finance, human resources, compensation, procurement, administration and information technology services. These Internal Support Services agreements are recorded as revenues as per section 29.2 of the Financial Administration Act. When compared to the first quarter of 2015-16, the revenues netted against the expenditures have decreased by about $17,114 which represents reduced services for one of the Commission’s clients (the Truth Reconciliation Commission) who has ceased operation last year. 

2.2 Statement of Department Budgetary Expenditures by Standard Object

As per the attached Budgetary Expenditures by Standard Object, total year-to-date net budgetary expenditures (April to June) represent 22 percent of total budgetary authorities available for use. Majority of the expenditures are for personnel expenditures, which represent 91 percent of the total gross amount spent as of June 30, 2016.

Total year-to-date gross budgetary expenditures before revenues have increased by $134,069 when compared to the expenditures reported for the same period in 2015-16, primarily due to increased expenditures in Employee Benefit Plans, duplicate payments in the new Phoenix pay system, and salary increases for the signing of collective agreements.

3. Risks and Uncertainties

In 2016-17, the Commission reframed its approach and embarked on several transformational initiatives that will help the Commission better meet the needs of Canadians and the expectations they have of their national human rights institution by putting people first.  Placing people at the centre of the Commission’s processes calls for a shift in the way services are designed, integrated, managed and delivered. It also means face-to-face interaction with people, particularly for individuals in vulnerable circumstances. This requires the reallocation, monitoring and risk-management of limited resources to ensure that the change in direction is properly supported.

All other risks are identified in the RPP.

4. Significant Changes in Relation to Operations, Personnel and Programs

Changes to the organizational structure of the Commission took place to better align with its strategic direction.

Approved by:

Original Signed by


Original Signed by


Marie-Claude Landry, Ad. E.,

Chief Commissioner

Heather Throop

Chief Financial Officer

Ottawa, Ontario
August 24, 2016


 

Canadian Human Rights Commission
Quarterly Financial Report
For the Quarter Ended June 30, 2016

Statement of Authorities (Unaudited)

Fiscal Year 2016-17 (in Dollars)

 

  Total Available for Use
for the Year
Ending
March 31, 2017
Used During the
Quarter Ended
June 30, 2016
Year to Date
Used at
Quarter-End
Bugetary authorities      
Vote 10 - Program Expenditures 20,382,335 4,541,506 4,541,506
       
Less: Revenues Netted Against Expenditures (1,075,000) (297,680) (297,680)
       
Budgetary Statutory Authorities      
Employee Benefit Plans 2,841,837 710,459 710,459
       
Total Budgetary Authorities 22,149,172 4,954,285 4,954,285

 

Fiscal Year 2015-16 (in Dollars)

 

  Total Available for Use
for the Year
Ending
March 31, 2016
Used During the
Quarter Ended
June 30, 2015
Year to Date
Used at
Quarter-End
Bugetary Authorities      
Vote 10 - Program Expenditures 20,850,241 4,489,852 4,489,852
       
Less: Revenues Netted Against Expenditures (1,200,000) (314,794) (314,794)
       
Budgetary Statutory Authorities      
Employee Benefit Plans 2,512,177 628,044 628,044
       
Total Budgetary Authorities 22,162,418 4,803,102 4,803,102

 

 


Canadian Human Rights Commission
Quarterly Financial Report
For the quarter ended June 30, 2016

Budgetary Expenditures by Standard Object (Unaudited)

  Fiscal Year 2016-17 (in Dollars)

 

  Planned
Expenditures for
the Year Ending
March 31, 2017
Expended During
the Quarter Ended
June 30, 2016
Year to Date
Used at
Quarter-End
Expenditures:      
Personnel  19,530,423 4,788,023 4,788,023
Transportation and Communications 877,985 152,990 152,990
Information 173,309 28,784 28,784
Professional and Special Services 1,851,705 156,257 156,257
Rentals 278,755 90,479 90,479
Repair and Maintenance 111,024 12,367 12,367
Utilities, Materials and Supplies 135,378 11,825 11,825
Acquisition of Machinery and Equipment 356,671 11,240 11,240
Other Payments 21,300 - -
Total Gross Budgetary Expenditures 23,336,550 5,251,965 5,251,965
Less: Revenues Netted Against Expenditures
Internal Support Services
(1,187,378) (297,680) (297,680)
Total Net Budgetary Expenditures 22,149,172 4,954,285 4,954,285
 Fiscal Year 2015-16 (in Dollars)

 

  Planned
Expenditures for
the Year Ending
March 31, 2016
Expended During
the Quarter Ended
June 30, 2015
Year to Date
Used at
Quarter-End
Expenditures:      
Personnel 19,723,577 4,644,244 4,644,244
Transportation and Communications 1,008,123 173,300 173,300
Information 178,899 14,817 14,817
Professional and Special Services 1,560,690 156,060 156,060
Rentals 300,607 73,257 73,257
Repair and Maintenance 104,783 16,122 16,122
Utilities, Materials and Supplies 132,357 22,728 22,728
Acquisition of Machinery and Equipment 446,962 17,041 17,041
Other Payments - 327 327
Total Gross Budgetary Expenditures 23,455,998 5,117,896 5,117,896
Less: Revenues Netted Against Expenditures
Internal Support Services
(1,293,580) (314,794) (314,794)
Total Net Budgetary Expenditures 22,162,418 4,803,102 4,803,102