Canadian Human Rights Commission Quarterly Financial Report - For the quarter ending December 31, 2020

Publication Type
Informing Parliament
Subject Matter
Accountability

Canadian Human Rights Commission Quarterly Financial Report

Statement outlining results, risks and significant changes
in operations, personnel and program
For the quarter ended December 31, 2020

1. Introduction

This quarterly report has been prepared by management as required by section 65.1 of the Financial Administration Act (FAA) and in the form and manner prescribed by the Treasury Board. It should be read in conjunction with the Main Estimates and Supplementary Estimates. This report has not been subject to an external audit or review.

1.1 1.1 Authority, Mandate and Program Activities

The Canadian Human Rights Commission (the Commission) was established in 1977 under Schedule I.1 of the FAA in accordance with the Canadian Human Rights Act (CHRA). The Commission leads the administration of the CHRA and works with employers to ensure compliance with the Employment Equity Act (EEA). The CHRA prohibits discrimination and the EEA promotes equality in the workplace. Under the leadership of the Pay Equity Commissioner and the Accessibility Commissioner, the Commission is also responsible for the administration and enforcement of the Pay Equity Act (PEA) and the Accessible Canada Act (ACA). These laws apply the principles of equal opportunity and non-discrimination to federal government departments and agencies, Crown corporations, and federally regulated private sector organizations. Finally, the Commission provides the Federal Housing Advocate with administrative services and facilities to support their duties and functions.

Further details on the Commission’s authority, mandate and program activities can be found in the Departmental Plan (DP) and Part II of the Main Estimates.

1.2 Basis of Presentation

This quarterly report has been prepared by management 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 2020-21 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 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.

The Commission uses the full accrual method of accounting to prepare and present its annual financial statements that are part of the departmental results reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

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

2.1 Statement of Authorities

As reflected in the Statement of Authorities, the Commission’s total authorities available for use have increased by $4,610,888 (or 16 percent) from $28,870,321 in 2019-20 to $33,481,209 in 2020-21. This increase in authorities is primarily attributable to funds received to support the Office of the Federal Housing Advocate for $2,400,000 and increases in funding for administering and enforcing the ACA and the PEA for respectively $1,105,983 and $1,278,122.

The Commission’s total authorities available for use also increased between the second and third quarter of 2020-21 by $7,409,475 from $26,071,734 to $33,481,209. This increase is due to the full supply of the 2020-21 Main Estimates received in December 2020. Due to COVID-19 pandemic and limited sessions in the spring for Parliament to study supply, the Standing Orders of the House of Commons were amended to extend the study period into the fall resulting in the Commission receiving full supply for the 2020-21 Main Estimates later in the fiscal year.

The Commission provides internal support services to certain other small government departments and agencies such as finance, human resources, acquisition and information technology services. These internal support services agreements are recorded as revenues as per section 29.2 of the FAA.

2.2 Statement of Department Budgetary Expenditures by Standard Object

As per the Budgetary Expenditures by Standard Object, total year-to-date net budgetary expenditures as of December 31, 2020, of $19,470,447 represent 58 percent of total planned expenditures for the year of $33,481,209. Personnel expenditures of $18,594,807 represent the majority of expenditures at 90 percent of the total gross amount spent of $20,768,523 as of December 31, 2020.

Total gross budgetary expenditures of $20,768,523 of the third quarter of 2020-21 have increased by $3,028,433 compared with $17,740,090 for the third quarter of 2019-20. The increase is mainly attributable to an increase of $2,899,866 in personnel expenditures from $15,694,941 in 2019-20 to $18,594,807 in 2020-21, as the staffing to support the ACA, PEA and the Federal Housing Advocate had only just began during the second quarter of 2019-20.

3. Risks and Uncertainties

The Commission continues to face a high demand for services, guidance and expertise on human rights and discrimination complaints-related matters. COVID-19 continues to create additional and unique risk related to the need to expeditiously adapt and upgrade IT infrastructure to support prolonged remote working arrangements. Such adaptations continue to be necessary to allow the Commission to manage its day-to-day operational issues and, at the same time, engage and advocate on pressing human rights issues, including those related to COVID-19. The Commission is continuing to monitor trends in its complaints processing times while accelerating its move to digital complaints processing. It is adjusting its processes, as necessary, in order to process complaints as quickly as possible.

The Commission is awaiting the appointment of the Accessibility Commissioner and the Federal Housing Advocate. This presents the possibility of delay in the implementation of their mandates. The Commission continues to work towards putting sustainable mechanisms in place in preparation for the eventual appointments.

The Commission continues to develop its change management plan coupled with its human resources strategy. Both are being adapted to deal with the second wave of COVID-19 in order to maintain a productive, flexible and agile workforce that will be able to respond to new challenges.

All other risks are mentioned in the 2020-21 Departmental Plan.

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

The impact of COVID-19 continues to add to existing pressures on program implementation related to the PEA, the ACA and the National Housing Strategy Act as well as on the operations of the Commission. With the challenges posed by the second wave of the pandemic, the attainment of program objectives may be delayed. The Commission continues to closely assess the impact brought about by the pandemic on the programs and on its operations.

Approved by:

Marie-Claude Landry, Ad. E.

Chief Commissioner

Natalie Dagenais

Chief Financial Officer


Canadian Human Rights Commission
Quarterly Financial Report
For the quarter ended December 31, 2020

Statement of Authorities (unaudited)

  Fiscal Year 2020-21 (in dollars) Fiscal Year 2019-20 (in dollars)
(in dollars) Total available for use for the year ending March 31, 2021* Used during the quarter ended December 31, 2020 Year to date used at quarter-end Total available for use for the year ending March 31, 2020* Used during the quarter ended December 31, 2019 Year to date used at quarter-end
Budgetary Authorities
Vote 1 - Program Expenditures 31,821,839 6,098,114 18,173,996 27,352,910 5,771,419 15,657,221
Less: Revenues netted against expenditures (1,800,000) (339,125) (1,298,076) (1,800,000) (391,129) (1,188,705)
Budgetary Statutory Authorities
Contributions to employee benefit plans 3,459,370 864,842 2,594,527 3,317,411 694,289 2,082,869
Total Budgetary Authorities 33,481,209 6,623,831 19,470,447 28,870,321 6,074,579 16,551,385

*Includes only Authorities available for use and granted by Parliament at quarter-end.

 

Canadian Human Rights Commission
Quarterly Financial Report
For the quarter ended December 31, 2020

Budgetary expenditures by Standard Object (unaudited)

  Fiscal Year 2020-21 (in dollars) Fiscal Year 2019-20 (in dollars)
(in dollars) Planned expenditures for the year ending March 31, 2021 Expended during the quarter ended December 31, 2020 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2020 Expended during the quarter ended December 31, 2019 Year to date used at quarter-end
Expenditures:
Personnel 27,817,427 6,193,696 18,594,807 24,783,616 5,525,818 15,694,941
Transportation and Communications 1,460,000 49,039 135,730 1,174,156 203,782 514,517
Information 256,000 44,875 147,774 225,500 19,415 80,170
Professional and Special Services 3,387,782 542,840 1,481,724 2,763,582 575,486 1,057,936
Rentals 576,000 54,693 257,319 451,001 33,379 175,840
Repair and Maintenance 141,000 3,059 5,599 106,918 4,471 10,295
Utilities, Material and Supplies 238,000 22,609 50,630 188,565 27,568 63,227
Acquisition of land, buildings and works 800,000 - - - 6,864 15,920
Acquisitions of Machinery and Equipment 600,000 52,145 94,940 971,983 72,695 120,244
Other Payments 5,000 - - 5,000 (3,770) 7,000
Total Gross Budgetary Expenditures 35,281,209 6,962,956 20,768,523 30,670,321 6,465,708 17,740,090
Less: Revenues netted against expenditures
Internal Support Services (1,800,000) (339,125) (1,298,076) (1,800,000) (391,129) (1,188,705)
Total Net Budgetary Expenditures 33,481,209 6,623,831 19,470,447 28,870,321 6,074,579 16,551,385

Quick Links Navigation

How to File

FAQ's

Complain