Canadian Human Rights Commission Quarterly Financial Report - For the quarter ended June 30, 2018

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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, 2018

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 GC 4400 Accounting Standard. 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 Departmental Plan (DP) 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 2018-19 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.

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 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 attached Statement of Authorities, the Commission’s total authorities available for use for the current fiscal year have increased by $644,743 (or 3 percent) when compared to the first quarter of 2017-18. This represents the consolidated impact of the increase in Program authorities primarily attributable to negotiated salary adjustments.

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 first quarter of 2017-18, the authorities for revenues netted against the expenditures have increased by $1,100,000 in anticipation of increased services provided to current clients and the addition of a new client.  

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 June) represent 22 percent of total budgetary authorities available for use. The majority of the expenditures are for personnel expenditures, which represent 91 percent of the total gross amount spent as of June 30, 2018.

Total year-to-date net budgetary expenditures have increased by $127,446 when compared to the expenditures reported for the same period in 2017-18 primarily due to higher personnel expenditures as a result of salary increases from newly signed collective agreements.

3. Risks and Uncertainties

Over the past few years, we have witnessed a steady growth in our caseload.  In 2017, in an effort to facilitate access to the Commission’s services as well as to provide greater access to justice, a Web Platform, including a new on-line complaint form, was implemented. This resulted in a significant increase in the number of requests for service being received by our organization. This situation created considerable pressure for the entire organization.

Recently, the government has tabled the Accessible Canada Act (An Act to ensure a barrier-free Canada). This proposed legislation includes new responsibilities for the Commission. It will take some time for this law to be formally adopted and implemented, but there is a risk that it will impact the Commission’s resources in the short term.

Other risks are identified in the 2018-19 Departmental Plan.

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

During the first quarter of 2018-19, and to address the risks and uncertainties noted above, the Commission hired temporary resources and re-assigned, on a temporary basis, staff from other parts of the organization to assist with complaint processing. 

Approved by:

Original Signed by


Original Signed by


Marie-Claude Landry, Ad. E.

Chief Commissioner

Mélanie Godin

Acting Chief Financial Officer

Ottawa, Ontario
August 17, 2018


Canadian Human Rights Commission
Quarterly Financial Report
For the quarter ending June 30, 2018

Statement of Authorities (unaudited)

  Fiscal Year 2018-19 (in dollars) Fiscal Year 2017-18 (in dollars)
(in dollars) Total available for use for the year ending March 31, 2019* Used during the quarter ended June 30, 2018 Year to date used at quarter-end Total available for use for the year ending March 31, 2018* Used during the quarter ended June 30, 2017 Year to date used at quarter-end
Budgetary Authorities
Vote 1 - Program Expenditures 22,154,487 4,672,111 4,672,111 20,422,932 4,577,702 4,577,702
Less: Revenues Netted Against Expenditures (2,300,000)  (433,412) (433,412) (1,200,000) (463,152) (463,152)
Budgetary Statutory Authorities
Employee Benefit Plans 2,613,376 653,344 653,344 2,600,188 650,047 650,047
Total Budgetary Authorities 22,467,863 4,892,043 4,892,043 21,823,120 4,764,597 4,764,597

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

 

Canadian Human Rights Commission
Quarterly Financial Report
For the quarter ended June 30, 2018

Budgetary Expenditures by Standard Object (unaudited)

  Fiscal Year 2018-19 (in dollars) Fiscal Year 2017-18 (in dollars)
(in dollars) Planned expenditures for the year ending March 31, 2019 Expended during the quarter ended June 30, 2018 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2018 Expended during the quarter ended June 30, 2017 Year to date used at quarter-end
Expenditures:
Personnel 19,806,639 4,851,180 4,851,180 19,161,896 4,744,543 4,744,543
Transportation and Communications 1,100,000 134,457 134,457 900,000 120,108 120,108
Information 260,000 27,713 27,713 200,000 40,592 40,592
Professional and Special Services 2,376,224 176,290 176,290 1,831,224 210,931 210,931
Rentals 400,000 96,747 96,747 300,000 66,012 66,012
Repair and Maintenance 140,000 8,394 8,394 100,000 18,090 18,090
Utilities, Material and Supplies 180,000 16,140 16,140 130,000 19,840 19,840
Acquisition of land, buildings and works - 1,528  1,528 - 1,500 1,500
Acquisition of Machinery and Equipment 500,000 13,006 13,006 400,000 6,133 6,133
Other Subsidies and Payments 5,000 - - - - -
Total Gross Budgetary Expenditures  24,767,863 5,325,455 5,325,455 23,023,120 5,227,749 5,227,749
Less: Revenues netted against expenditures
Internal Support Services (2,300,000) (433,412) (433,412) (1,200,000) (463,152) (463,152)
Total Net Budgetary Expenditures 22,467,863 4,892,043 4,892,043 21,823,120 4,764,597 4,764,597