Canadian Human Rights Commission Quarterly Financial Report - 2nd Quarter - 2016

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

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 $25,009 (or 0.1 percent) when compared to the second quarter of 2015-16. This represents the consolidated impact due to increase in personnel authorities and permanent budget transfer to the Canada School of Public Service.

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 second quarter of 2015-16, the revenues netted against the expenditures are consistent. 

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 September) represent 44 percent of total budgetary authorities available for use. Majority of the expenditures are for personnel expenditures, which represent 90 percent of the total gross amount spent as of September 30, 2016.

Total year-to-date net budgetary expenditures remain stable with a slight decrease of $29,675 (or 0.3 percent) when compared to the expenditures reported for the same period in 2015-16.

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.

The Commission is also in the process of changing the framework used to report to Parliament. The proposed Departmental Results Framework is better aligned with the Commission’s direction. However, it augments the risks associated with organizational change.

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. A new Chief of Staff reporting to the Chief Commissioner will play an integral role in stakeholder engagement initiatives, which is crucial to the new direction of the Commission. A new Registrar function was created to reduce the administrative burden of the complaint process. The integration of investigations and intake was implemented to create synergy, add flexibility, and improve efficiency. Joining the Employment Equity function with data and performance management and internal audit took place to leverage resources and expertise.

Approved by:

Original Signed by


Original Signed by


Marie-Claude Landry, Ad. E.

Chief Commissioner

Heather Throop

Chief Financial Officer

Ottawa, Ontario
November 18, 2016


Canadian Human Rights Commission
Quarterly Financial Report
For the quarter ending September 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
September 30, 2016
Year to Date
Used at
Quarter-End
Bugetary authorities      
Vote 10 - Program Expenditures 21,220,606 4,586,440 9,127,946
       
Less: Revenues Netted Against Expenditures (1,200,000) (274,815) (572,495)
       
Budgetary Statutory Authorities      
Employee Benefit Plans 2,841,837 710,460 1,420,919
       
Total Budgetary Authorities 22,862,443 5,022,085 9,976,370

 

Fiscal Year 2015-16 (in Dollars)

 

  Total Available for Use
for the Year
Ending
March 31, 2016
Used During the
Quarter Ended
September 30, 2015
Year to Date
Used at
Quarter-End
Bugetary Authorities      
Vote 10 - Program Expenditures 21,575,275 4,872,004 9,361,855
       
Less: Revenues Netted Against Expenditures (1,200,000) (356,454) (671,248)
       
Budgetary Statutory Authorities      
Employee Benefit Plans 2,512,177 628,044 1,256,088
       
Total Budgetary Authorities 22,887,452 5,143,594 9,946,695

 

 


Canadian Human Rights Commission
Quarterly Financial Report
For the quarter ending September 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
September 30, 2016
Year to Date
Used at
Quarter-End
Expenditures:      
Personnel  19,958,377 4,723,438 9,511,461
Transportation and Communications 898,761 129,431 282,421
Information 180,150 36,947 65,731
Professional and Special Services 2,124,140 263,181 419,438
Rentals 284,218 18,174 108,653
Repair and Maintenance 106,982 25,625 37,992
Utilities, Materials and Supplies 136,313 27,196 39,021
Acquisition of Machinery and Equipment 373,502 72,908 84,148
Other Payments - - -
Total Gross Budgetary Expenditures 24,062,443 5,296,900 10,548,865
Less: Revenues Netted Against Expenditures
Internal Support Services
(1,200,000) (274,815) (572,495)
Total Net Budgetary Expenditures 22,862,443 5,022,085 9,976,370
 Fiscal Year 2015-16 (in Dollars)

 

  Planned
Expenditures for
the Year Ending
March 31, 2016
Expended During
the Quarter Ended
September 30, 2015
Year to Date
Used at
Quarter-End
Expenditures:      
Personnel 19,989,970 4,852,817 9,497,061
Transportation and Communications 966,043 124,711 298,011
Information 194,015 35,851 50,668
Professional and Special Services 2,015,002 271,576 427,636
Rentals 315,868 83,892 157,149
Repair and Maintenance 128,540 24,321 40,443
Utilities, Materials and Supplies 144,974 49,415 72,143
Acquisition of Machinery and Equipment 436,435 57,445 74,486
Other Payments - 20 346
Total Gross Budgetary Expenditures 24,190,847 5,500,048 10,617,943
Less: Revenues Netted Against Expenditures
Internal Support Services
(1,303,395) (356,454) (671,248)
Total Net Budgetary Expenditures 22,887,452 5,143,594 9,946,695