Canadian Human Rights Commission Quarterly Financial Report - 2nd Quarter - 2015

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, 2015

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 2015–16 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 decreased by $107,185 (or 0.5 percent) when compared to the second quarter of 2014-15. This is mainly attributable to the slight decrease in general expenditures further explained under section 2.2.   

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. Pursuant to section 29.2 of the Financial Administration Act, Internal Support Services agreements are recorded as revenues. When compared to the second quarter of 2014-15, the revenues netted against the expenditures have remained stable. 

2.2 Statement of Department Budgetary Expenditures by Standard Object

As per the attached Budgetary Expenditures by Standard Object, total year-to-date gross budgetary expenditures (April to September) represent 44 percent of total authorities available for use and the majority of the expenditures are for personnel expenditures, which represent 89 percent of the total gross amount spent as of September 30, 2015.  

Total year-to-date gross budgetary expenditures have decreased by $497,634 when compared to the expenditures reported for the same period in 2014-15, primarily due to the one-time transition payment for implementing salary payment in arrears by the Government of Canada in 2014-15 which was reported in standard object “Other Payments” and is not applicable to 2015-16.

3. Risks and Uncertainties

For the first time in many years, the Commission has an almost full membership, which includes the Chief Commissioner, the Deputy Chief Commissioner and five part-time Commissioners. This represents an opportunity for the Commission to advance its mandate; however, it also creates a financial pressure as resources remained at the same level. 

Through its strategic planning process, the Commission is sharpening its focus on service to the most vulnerable in society. This may put financial pressure on the Commission. 

To address these risks, the Commission is about to finalize its plans and will take any measures that are required. 

All other risks have been identified in the RPP.

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

There have been no significant changes in operations, personnel and programs over the last quarter.

Approval by Senior Officials

Approved by:

Ottawa, Ontario
November 20, 2015

Canadian Human Rights Commission
Quarterly Financial Report
For the Quarter Ending September 30, 2015

Statement of Authorities (Unaudited)

Fiscal Year 2015-16 (in dollars)

Fiscal Year 2014-15 (in dollars)

Canadian Human Rights Commission
Quarterly Financial Report
For the Quarter Ending September 30, 2015

Budgetary Expenditures by Standard Object (Unaudited)

  Fiscal Year 2015-16 (in dollars)

 Fiscal Year 2014-15 (in dollars)