Quarterly Financial Report for the Quarter Ended June 30, 2023

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. This quarterly report should be read in conjunction with the Main Estimates. This report has not been subject to an external audit or review. The purpose of the Law Commission of Canada (LCC) is “to study and keep under systematic review, in a manner that reflects the concepts and institutions of the common law and civil law systems, the law of Canada and its effects with a view to providing independent advice on improvements, modernization and reform that will ensure a just legal system that meets the changing needs of Canadian society and of individuals in that society”. (section 3 of the Law Commission of Canada Act)

1.1 Basis of Presentation

Management prepared this quarterly report using an expenditure basis of accounting. The accompanying Statement of Authorities includes the LCC’s spending authorities granted by Parliament, and those used by the LCC, consistent with the Main and Supplementary Estimates (as applicable) for the 2023-2024 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 the Government can spend money. 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 LCC 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.

1.2 Law Commission of Canada Financial Structure

The LCC financial structure is comprised of the following budgetary authorities:

* Vote 1 - Operating Expenditures and;

* Statutory authorities related to contributions to the Employee Benefit Plan (EBP).

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

Following the Budget 2021 announcement relating to the revival of the LCC, certain efforts were made to operationalize the LCC in anticipation of filling the positions of President and other Commissioners. The fact that the President was named in February, 2023, with official appointment to the position in June, 2023, resulted in the substantial deferral of operational activities. First quarter expenditures to June 30, 2023 reflect this delay in operations as the LCC begins to deliver on its mandate. There were no expenditures directly attributed to the LCC for fiscal year 2022-23, despite receiving authorities through Supplementary Estimates that year. LCC authorities available for use can be seen in the financial tables of this report.

3. Risks and Uncertainties

Given that this is the inaugural year for the LCC and given the delay in launching operational activities, the LCC’s ability to spend authorities will depend on building its capacity and team necessary to design, shape, and provide a policy-based plan for, it’s goals, measures and results for this year and beyond. As a result, there could be delays in spending its full authorities.

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

This is the first year of operations for the Law Commission of Canada after news of its revival was announced in Budget 2021. The appointments of the President and Commissioners were announced in February, 2023 and, during the first quarter of this fiscal year, Shauna Van Praagh began work as President of the LCC, effective June 6, 2023.

5. Approval by Senior Officials

This section provides the approval of Senior Officials, as required by the Policy on Financial Management.

Approved by:

Download the PDF version of the fiscal year 2023-24 table.