Quarterly Financial Report For the quarter ended December 31, 2017

   Quarterly Financial Report for the quarter ended December 31, 2017 (PDF)

Statement Outlining Results, Risks and Significant Changes in Operations, Personnel and Programs

1. Introduction

This quarterly financial report has been prepared as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board. This report should be read in conjunction with the 2017-18 Main Estimates and Supplementary Estimates (A & B). This quarterly report has not been subject to an external audit or review.

The Administrative Tribunals Support Service of Canada (ATSSC) is responsible for providing support services and facilities to 11 federal administrative tribunals by way of a single, integrated organization.

These services include the specialized services required by each tribunal (e.g. registry, research and analysis, legal and other mandate or case activities specific to each tribunal), as well as internal services (e.g., human resources, financial services, information management and technology, accommodations, security, planning and communications).

Further information on the mandate, roles, responsibilities and programs of the ATSSC can be found by accessing the 2017-18 Main Estimates.

1.1. Basis of Presentation

This quarterly report has been prepared using an expenditure basis of accounting. The accompanying Statement of Authorities includes the ATSSC's spending authorities granted by Parliament and those used by the ATSSC, consistent with the Main Estimates and the Supplementary Estimates for the 2017-18 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 ATSSC uses the full accrual method of accounting to prepare and present its annual departmental 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 Fiscal Quarter and Fiscal Year to Date (YTD) Results

The ATSSC’s financial structure is mainly composed of voted budgetary authorities namely, Vote 1—Program expenditures and vote-netted revenue authority, as well as statutory authorities for contributions to employee benefit plans.

For the period ending December 31, 2017, the ATSSC had total authorities of $88.3 million, including budgetary authorities of $68.4 million and vote-netted revenue (VNR) of $19.9 million. Budgetary authorities include an amount of $61 million from the Main Estimates, $2.9 million from the Supplementary Estimates (A), $0.4 million from the Supplementary Estimates (B) and $4.2 million from the Treasury Board Central Votes ($3.3 million Operating Budget Carry Forward and $0.9 million for compensation). The VNR gives the ATSSC authority to make recoverable expenditures on behalf of the Canada Pension Plan and the Employment Insurance Operating Account. Presented in Graph 1 below are the gross and net budgetary authorities and expenditures for the third quarter of 2017-18. For more details, refer to the Statement of Authorities.

Graph 1: Comparison of budgetary authorities and expenditures for the third quarter ended December 31, 2017, and December 31, 2016.

Graph 1: Comparison of budgetary authorities and expenditures for the second quarter ended September 30, 2017, and September 30, 2016.

The ATSSC expended $60.6 million (69% of total authorities) in the first three quarters of 2017-18. Of this total, $8.8 million was offset by revenues for a total of $51.8 million in net budgetary expenditures. The majority of expenditures relate to personnel, which totaled $51.1 million (84% of gross expenditures). The remaining 16% primarily comprises professional and special services (mainly informatics services, translation costs and consulting services) and transportation and communications (mainly travel costs).

2.1. Significant Changes to Authorities

(Please refer to the Statement of Authorities table presented in Section 5)

As of December 31, 2017, the total budgetary authorities available for use for the year increased from $64.6 million in 2016-17 to $68.4 million in 2017-18 due to the following:

  • a reprofiling from 2015-16 funds over and above the operating budget carry-forward for office space consolidation and modernization;
  • a transfer from the Royal Canadian Mounted Police (RCMP) to support the implementation of a new labour relations regime within the RCMP;
  • compensation allocations for collective bargaining increases; and
  • a reduction of the ATSSC’s statutory authority related to Employee Benefit Plans.

2.2. Significant Changes to Revenues Collected

(Please refer to the Statement of Authorities table presented in Section 5)

The $8.8 million of revenues collected by the third quarter ending December 31, 2017 equal the revenues collected by the third quarter in 2016-17.

2.3. Significant Changes to Expenditures

(Please refer to the Departmental Budgetary Expenditures by Standard Object table presented in Section 6)

Year-to-Date Expenditures

The year-to-date gross budgetary expenditures increased from $56.5 million in 2016-17 to $60.6 million in 2017-18 due to the following:

  • an increase of $3.4 million in personnel due to retroactive payments resulting from the signing of collective agreements and staffing increases; and
  • an increase of $0.7 million relating to professional and special services mostly for the onboarding of legacy networks to that of the ATSSC.

Expenditures for the Quarter

Third quarter gross budgetary expenditures increased from $19.9 million in 2016-17 to $21.8 million in 2017-18 mainly due to an increase of $1.6 million in personnel due to retroactive payments resulting from the signing of collective agreements and staffing increases.

3. Risks and Uncertainties

The ATSSC has identified two key risks and responses for 2017-18.

There is a risk to the ATSSC’s ability to provide the additional services needed as a result of unexpected caseload surges and/or workload increases. Emerging trends, priorities, needs and legislative changes are being monitored to ensure adequate resources. In addition the ATSSC is building into the budget planning and allocation processes the flexibility to re-allocate resources if and when required.

There is also a risk that the ATSSC may not be able to maintain an appropriate delivery capacity to meet the mandates and the evolving needs and priorities of the tribunals it serves. The ATSSC has begun the process of analyzing its workforce to inform different strategies relating to talent management, retention and recruitment and ensure adequate succession planning. As well as enhance organizational capacity by developing and implementing a Human Resources corporate planning and reporting function.

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

There has been no significant change to the programs or structure since the ATSSC was established on November 1, 2014.

Approval by Senior Officials

Approved by:

Original signed by

________________________
Marie-France Pelletier, Chief Administrator
Ottawa, Canada
February 19, 2018

________________________
Luc Robitaille, Director General and Chief Financial Officer
Corporate Services


5. Statement of Authorities (unaudited)

(in dollars)

  Fiscal year 2017-18   Fiscal year 2016-17
  Total available for use for the year ending
March 31, 2018*
Used during the quarter ended
December 31, 2017
Year to date used at quarter-end   Total available for use for the year ending
March 31, 2017*
Used during the quarter ended
December 31, 2016
Year to date used at quarter-end
Vote 1 - Program expenditures 79,644,966 19,748,017 54,355,925   72,923,445 16,852,599 48,857,045
Less: Revenues netted against expenditures (19,910,984) (4,422,650) (8,845,300)   (17,690,600) (4,422,650) (8,845,300)
Net Program expenditures 59,733,982 15,325,367 45,510,625   55,232,845 12,429,949 40,011,745
Budgetary statutory authorities 8,657,629 2,097,806 6,293,418   9,413,110 3,048,392 7,620,978
Total Budgetary authorities 68,391,611 17,423,173 51,804,043   64,645,955 15,478,341 47,632,723

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


6. Departmental Budgetary Expenditures by Standard Object (unaudited)

(in dollars)

  Fiscal year 2017-18   Fiscal year 2016-17
  Planned expenditures for the year ending
March 31, 2018
Expended during the quarter ended
December 31, 2017
Year to date used at quarter-end   Planned expenditures for the year ending
March 31, 2017
Expended during the quarter ended
December 31, 2016
Year to date used at quarter-end
Expenditures:
Personnel 66,112,203 17,770,316 51,113,371   64,200,078 16,167,300 47,702,175
Transportation and communications 5,127,692 896,379 2,202,912   3,735,799 750,584 1,880,455
Information 1,009,652 91,861 521,774   624,823 148,658 413,228
Professional and special services 10,917,063 1,762,684 4,152,271   8,825,183 1,030,050 3,206,011
Rentals 2,540,894 107,367 883,953   2,094,126 267,297 824,114
Repair and maintenance 358,008 192,260 260,770   579,380 83,565 113,700
Utilities, materials and supplies 1,065,433 320,097 629,337   529,340 201,218 409,587
Acquisition of machinery and equipment 795,165 719,331 835,549   1,747,826 605,463 824,999
Other subsidies and payments 376,485 (14,472) 49,408   - 646,854 1,103,754
Total gross budgetary expenditures 88,302,595 21,845,823 60,649,343   82,336,555 19,900,989 56,478,023
Less Revenues netted against expenditures:
Revenues (19,910,984) (4,422,650) (8,845,300)   (17,690,600) (4,422,650) (8,845,300)
Total Revenues netted against expenditures: (19,910,984) (4,422,650) (8,845,300)   (17,690,600) (4,422,650) (8,845,300)
Total net budgetary expenditures 68,391,611 17,423,173 51,804,043   64,645,955 15,478,339 47,632,723
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