Canadian Human Rights Commission Quarterly Financial Report For the quarter ended December 31, 2021
Statement outlining results, risks and significant changes in operations, personnel and program
For the quarter ended December 31, 2021
Table of contents
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.
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 $5,211,474 (or 16 percent) from $33,481,209 in 2020-21 to $38,692,683 in 2021-22. This increase in authorities is attributable to funds received and/or reprofiled to administer and enforce the CHRA, ACA, National Housing Strategy Act and PEA for respectively $2,312,317, $1,764,551, $600,000 and $534,606.
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 third quarter of 2020-21, the authorities have increased by $280,000 from $1,800,000 in 2020-21 to $2,080,000 in 2021-22 due to an increase in anticipated vote netted revenue.
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, 2021, of $24,304,916 represent 63 percent of total planned expenditures for the year of $38,692,683. Personnel expenditures of $22,034,440 represent the majority of expenditures at 86 percent of the total gross amount spent of $25,668,602 as of December 31, 2021.
Total gross budgetary expenditures of $9,253,952 as of the third quarter of 2021-22 represents an increase of $2,290,996 compared with $6,962,956 for the third quarter of 2020-21. This is due primarily to an increase of $1,413,865 in personnel expenditures as a result of staffing to support the growth and implementation of the ACA, PEA and National Housing Strategy Act as well as an increase of $642,371 in professional and special services expenditures to support the creation of the new Case Management System and account for volume and service changes for the Commission’s Call Centre.
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. Our transition to digital service delivery continues to reinforce the need to adapt and upgrade the Commission’s IT infrastructure. The Commission is monitoring trends in its complaints processing times and adjusting its processes, as necessary, in order to process complaints as quickly as possible.
The Commission is anticipating the appointment of the Accessibility Commissioner, the Federal Housing Advocate and a Deputy Chief Commissioner. This presents the possibility of delay in the implementation of our 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 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 regular 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 its programs and operations.
Marie-Claude Landry, Ad. E.
Chief Financial Officer
|Fiscal Year 2021-22||Fiscal Year 2020-21|
|Total available for use for the year ending March 31, 2022table note *||Used during the quarter ended December 31, 2021||Year to date used at quarter-end||Total available for use for the year ending March 31, 2021table note *||Used during the quarter ended December 31, 2020||Year to date used at quarter-end|
Vote 1 - Program Expenditures
|Less: Revenues netted against expenditures||(2,080,000)||(454,545)||(1,363,686)||(1,800,000)||(339,125)||(1,298,076)|
|Budgetary Statutory Authorities
Employee Benefit Plans
|Total Budgetary Authorities||38,692,683||8,799,407||24,304,916||33,481,209||6,623,831||19,470,447|
|Expenditures||Fiscal Year 2021-22||Fiscal Year 2020-21|
|Planned expenditures for the year ending March 31, 2022||Expended during the quarter ended December 31, 2021||Year to date used at quarter end||Planned expenditures for the year ending March 31, 2021||Expended during the quarter ended December 31, 2020||Year to date used at quarter end|
|Transportation and Communications||1,668,000||44,885||138,996||1,460,000||49,039||135,730|
|Professional and Special Services||4,965,354||1,185,211||2,435,480||3,387,782||542,840||1,481,724|
|Repair and Maintenance||126,000||68||1,670||141,000||3,059||5,599|
|Utilities, Material and Supplies||295,000||3,763||40,758||238,000||22,609||50,630|
|Acquisition of land, buildings and works||350,000||11,400||11,400||800,000||-||-|
|Acquisitions of Machinery and Equipment||850,000||107,926||320,311||600,000||52,145||94,940|
|Total Gross Budgetary Expenditures||40,772,683||9,253,952||25,668,602||35,281,209||6,962,956||20,768,523|
|Less: Revenues netted against expenditures
Internal Support Services
|Total Net Budgetary Expenditures||38,692,683||8,799,407||24,304,916||33,481,209||6,623,831||19,470,447|