Canadian Human Rights Commission Quarterly Financial Report - For the quarter ending June 30, 2021

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 June 30, 2021

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 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 2021-22 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 $12,034,490 (or 48 percent) from $25,237,797 in 2020-21 to $37,272,286 in 2021-22. Due to the pandemic and limited sessions in the spring of 2020 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. As a result, $7,259,476 of the increase seen in authorities available for use can be attributed to having received only a partial supply of Main Estimates in the first quarter of 2020-21 in comparison to full supply in the first quarter of 2021-22. An additional increase of $736,080 in authorities can be attributed to collective agreements signed after the first quarter of 2020. The Commission’s total authorities available for use also increased by additional funds received and/or reprofiled to administer and enforce the CHRA, ACA and PEA for respectively $927,181, $1,764,551 and $1,284,606.

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. When compared to the first quarter of 2020-21, the authorities have increased by $730,000 from $1,350,000 in 2020-21 to $2,080,000 in 2021-22 due to reduced supply of the 2020-21 Main Estimates as discussed above ($450,000) and an increase in anticipated vote netted revenue ($280,000).

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 June 30, 2021, of $7,413,417 represent 20 percent of total planned expenditures for the year of $37,272,286. Personnel expenditures of $6,883,395 represent the majority of expenditures at 87 percent of the total gross amount spent of $7,868,189 as of June 30, 2021.

Total gross budgetary expenditures of $7,868,189 of the first quarter of 2021-22 have increased by $1,123,764 compared with $6,744,425 for the first quarter of 2020-21. The increase is mainly attributable to an increase of $785,805 in personnel expenditures from $6,097,590 in 2020-21 to $6,883,395 in 2021-22, as a gradual increase in staffing to support the ACA, PEA and the Federal Housing Advocate has occurred since the first quarter of 2020-21 to coincide with the growth and implementation of these mandates.

3. Risks and Uncertainties

The Commission faces a high demand for services, guidance and expertise on human rights and discrimination complaints-related matters. The pandemic continues to reinforce the need to adapt and upgrade the Commission’s IT infrastructure to support prolonged remote working arrangements in order to allow the Commission to manage its day-to-day operational issues and, at the same time, engage and advocate on pressing human rights matters. The Commission is monitoring trends in its complaints processing times while continuing to work on adjusting its processes, as necessary, in order to process complaints as efficiently 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.

All other risks are mentioned in the 2021-22 Departmental Plan.

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

The impact of pandemic 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 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 June 30, 2021

Statement of Authorities (unaudited)

  Fiscal Year 2021-22 (in dollars) Fiscal Year 2020-21 (in dollars)
(in dollars) Total available for use for the year ending March 31, 2022 Used during the quarter ended June 30, 2021 Year to date used at quarter-end Total available for use for the year ending March 31, 2021 Used during the quarter ended June 30, 2020 Year to date used at quarter-end
Budgetary Authorities
Vote 1 - Program Expenditures 35,497,767 6,904,559 6,904,559 23,128,427 5,879,582 5,879,582
Less: Revenues netted against expenditures (2,080,000) (454,772) (454,772) (1,350,000) (444,665) (444,665)
Budgetary Statutory Authorities
Employee Benefit Plans 3,854,519 963,630 963,630 3,459,370 864,843 864,843
Total Budgetary Authorities 37,272,286 7,413,417 7,413,417 25,237,797 6,299,760 6,299,760

Canadian Human Rights Commission
Quarterly Financial Report
For the quarter ended June 30, 2021

Budgetary expenditures by Standard Object (unaudited)

  Fiscal Year 2021-22 (in dollars) Fiscal Year 2020-21 (in dollars)
(in dollars) Planned expenditures for the year ending March 31, 2022 Expended during the quarter ended June 30, 2021 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2021 Expended during the quarter ended June 30, 2020 Year to date used at quarter-end
Expenditures:
Personnel 29,898,568 6,883,395 6,883,395 20,989,960 6,097,590 6,097,590
Transportation and Communications 1,668,000 29,166 29,166 1,095,000 41,615 41,615
Information 433,000 82,709 82,709 192,000 42,862 42,862
Professional and Special Services 4,917,718 641,595 641,595 2,540,837 389,128 389,128
Rentals 809,000 137,598 137,598 432,000 148,625 148,625
Repair and Maintenance 126,000 - - 105,750 2,540 2,540
Utilities, Material and Supplies 295,000 16,129 16,129 178,500 17,458 17,458
Acquisition of land, buildings and works 350,000 - - 600,000 - -
Acquisition of Machinery and Equipment 850,000 75,442 75,442 450,000 4,607 4,607
Other Subsidies and Payments 5,000 2,155 2,155 3,750 - -
Total gross budgetary expenditures 39,352,286 7,868,189 7,868,189 26,587,797 6,744,425 6,744,425
Less: Revenues netted against expenditures
Internal Support Services (2,080,000) (454,772) (454,772) (1,350,000) (444,665) (444,665)
Total Revenues netted against expenditures: (2,080,000) (454,772) (454,772) (1,350,000) (444,665) (444,665)
Total Net Budgetary Expenditures 37,272,286 7,413,417 7,413,417 25,237,797 6,299,760 6,299,760

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