Quarterly Financial Report for the Quarter ended September 30, 2013: Statement of Authorities (unaudited)
Statement of Authorities (unaudited)
| Fiscal year 2013–2014 | Fiscal year 2012–2013 | |||||
|---|---|---|---|---|---|---|
| Total available for use for the year ending March 31, 2014* | Used during the quarter ended Sept. 30, 2013 | Year to date used at quarter-end | Total available for use for the year ending March 31, 2013* | Used during the quarter ended Sept. 30, 2012 | Year to date used at quarter-end | |
| Vote 15 - Program expenditures | 6,087,490 | 1,389,583 | 2,515,514 | 6,365,057 | 1,273,796 | 2,376,452 |
| Contributions to employee benefit plans | 607,519 | 151,880 | 303,760 | 610,029 | 152,507 | 305,015 |
| Total authorities | 6,695,009 | 1,541,463 | 2,819,274 | 6,975,086 | 1,426,303 | 2,681,467 |
* Includes only Authorities available for use and granted by Parliament at quarter-end. ↑
Departmental budgetary expenditures by Standard Object (unaudited)
| Fiscal year 2013–2014 | Fiscal year 2012–2013 | |||||
|---|---|---|---|---|---|---|
| Expenditures | Planned expenditures for the year ending March 31, 2014 | Expended during the quarter ended Sept. 30, 2013 | Year to date used at quarter end | Planned expenditures for the year ending March 31, 2013 | Expended during the quarter ended Sept. 30, 2012 | Year to date used at quarter end |
| Personnel | 4,444,093 | 1,149,206 | 2,200,546 | 4,113,030 | 987,565 | 1,943,006 |
| Transportation and communications | 117,700 | 31,658 | 58,809 | 1,026,596 | 58,908 | 82,253 |
| Information | 75,800 | 1,080 | 2,500 | 37,800 | - | 3,645 |
| Professional and special services | 1,256,884 | 179,305 | 272,748 | 965,614 | 213,320 | 367,410 |
| Rentals | 602,600 | 147,597 | 246,320 | 606,556 | 148,261 | 247,292 |
| Repair and maintenance | 43,100 | 10,567 | 11,451 | 29,400 | 6,889 | 8,977 |
| Utilities, materials and supplies | 33,682 | 6,382 | 8,096 | 27,790 | 6,032 | 10,614 |
| Construction or acquisition of machinery and equipment | 120,000 | 15,668 | 18,804 | 167,500 | 5,145 | 18,062 |
| All other expenditures | 1,150 | - | - | 800 | 183 | 208 |
| Total net budgetary expenditures | 6,695,009 | 1,541,463 | 2,819,274 | 6,975,086 | 1,426,303 | 2,681,467 |
* Planned expenditures do not reflect measures announced in Budget 2012.
Statement Outlining Results, Risks and Significant Changes in Operations, Personnel and Program
1. Introduction
The quarterly financial report has been prepared by management as required by section 65.1 of the Financial Administration Act and is consistent with the Treasury Board Accounting Standard 1.3- Departmental and Agency Quarterly Financial Report. This quarterly report should be read in conjunction with the Main Estimates as well as Canada’s Economic Action Plan 2012 (Budget 2012). It has not been subject to an external audit or review.
A summary description of the Military Grievances External Review Committee (the Committee) (formerly Canadian Forces Grievance Board) program activities can be found in Part II of the Main Estimates.
Basis of Presentation
This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the Committee’s spending authorities granted by Parliament and those used by the Committee, consistent with the Main Estimates for the 2013-14 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 moneys 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 Committee uses the full accrual method of accounting to prepare and present its annual departmental financial statements that are part of the departmental performance reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.
As part of the Parliamentary business of supply, the Main Estimates must be tabled in Parliament on or before March 1 preceding the new fiscal year. Budget 2012 was tabled in Parliament on March 29, 2012, after the tabling of the Main Estimates on February 28, 2012. As a result the measures announced in the Budget 2012 could not be reflected in the 2012-13 Main Estimates.
In the fiscal year 2012–2013, frozen allotments were established by Treasury Board authority in departmental votes to prohibit the spending of funds already identified as savings measures in Budget 2012. In 2013–2014, the changes to departmental authorities were reflected in the 2013–2014 Main Estimates tabled in Parliament.
2. Highlights of Fiscal Quarter and Fiscal Year to Date (YTD) Results
Statement of Authorities
The total authorities available for use by the Committee have not undergone a significant change from previous year, an increase of $23K.
Expenditures during the second quarter increased by $115K compared to 2012-13. The Statement of Authorities shows that 42.11% of authorities available for use were expended as of September 30, 2013.
Statement of Departmental Budgetary Expenditures by Standard Object
Compared to 2012-13, the variance of spending at the end of the second quarter of 2013-14 shows an increase of $115K or 8.07% which was primarily due to an increase in salary expenditures.
3. Risks and Uncertainties
This Quarterly Financial Report reflects the results of the current fiscal period in relation to the Main Estimates for which full supply was released on June 20, 2013.
The Committee has no control over the number of grievances referred to it in any given year. Consequently, unanticipated fluctuations in the volume of cases referred may have an impact on both personnel and operating costs. To mitigate this risk the Committee continues to improve financial forecasting by the ongoing monitoring of the workload planning assumptions and by obtaining the most up-to-date workload information possible.
4. Significant Changes to Operations, Personnel and Programs
There have been no significant changes in relation to operations, personnel and programs during the current quarter.
Approved by:
_________________________________________
Bruno Hamel, Chairperson
Ottawa, Canada
November 1st, 2013
_________________________________________
Cynthia Beeman, Chief Financial Officer
Ottawa, Canada
November 1st, 2013
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