Quarterly Financial Report for the Quarter ended September 30, 2015: Statement of Authorities (unaudited)
Statement of Authorities (unaudited)
| Fiscal year 2015–2016 | Fiscal year 2014–2015 | |||||
|---|---|---|---|---|---|---|
| Total available for use for the year ending March 31, 2016* | Used during the quarter ended September 30, 2015 | Year to date used at quarter-end | Total available for use for the year ending March 31, 2015* | Used during the quarter ended September 30, 2014 | Year to date used at quarter-end | |
| Vote 15 - Program expenditures | 6,450,753 | 1,441,753 | 2,563,494 | 6,449,368 | 1,266,788 | 2,643,273 |
| Contributions to employee benefit plans | 598,307 | 149,577 | 299,154 | 585,584 | 146,396 | 292,792 |
| Total authorities | 7,049,060 | 1,591,330 | 2,862,648 | 7,034,952 | 1,413,184 | 2,936,065 |
* Includes only Authorities available for use and granted by Parliament at quarter-end. ↑
Departmental budgetary expenditures by Standard Object (unaudited)
| Fiscal year 2015–2016 | Fiscal year 2014–2015 | |||||
|---|---|---|---|---|---|---|
| Expenditures | Planned expenditures for the year ending March 31, 2016 | Expended during the quarter ended June 30, 2015 | Year to date used at quarter end | Planned expenditures for the year ending March 31, 2015 | Expended during the quarter ended June 30, 2014 | Year to date used at quarter end |
| Personnel | 4,831,137 | 1,162,205 | 2,328,195 | 4,563,284 | 983,339 | 2,073,437 |
| Transportation and communications | 93,790 | 9,109 | 25,969 | 110,100 | 22,868 | 40,726 |
| Information | 62,655 | 1,116 | 3,203 | 62,650 | 1,156 | 1,774 |
| Professional and special services | 1,297,412 | 137,853 | 207,194 | 1,556,673 | 221,813 | 341,101 |
| Rentals | 658,966 | 263,493 | 269,339 | 631,045 | 151,399 | 299,685 |
| Repair and maintenance | 15,400 | 1,248 | 1,248 | 24,600 | 5,039 | 5,346 |
| Utilities, materials and supplies | 18,600 | 3,436 | 7,844 | 19,000 | 5,816 | 6,466 |
| Construction or acquisition of machinery and equipment | 69,100 | 8,355 | 14,529 | 63,700 | 19,254 | 33,372 |
| All other expenditures | 2,000 | 4,515 | 5,127 | 3,900 | 2,500 | 134,158 |
| Total net budgetary expenditures | 7,049,060 | 1,591,330 | 2,862,648 | 7,034,952 | 1,413,184 | 2,936,065 |
* 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. It has not been subject to an external audit or review.
A summary description of the Military Grievances External Review Committee (the Committee) 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 2015–16 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.
In 2015–2016, the changes to departmental authorities were reflected in the 2015–2016 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 $14,108 from the previous year.
Expenditures during the first quarter increased by $178,146 compared to 2014–15. The Statement of Authorities shows that 40.61% of authorities available for use were expended as of September 30, 2015.
Statement of Departmental Budgetary Expenditures by Standard Object
During the second quarter of 2015–16, expenditures have increased by 12.61% or $178,146 compared to the previous year. The increase is mainly due to an increase in Personnel and Rentals (timing of invoices paid). The increase was partly balanced by a decrease of $83,960 in Professional and special services spending.
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 in June 2015.
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
October 21th, 2015
_________________________________________
Anne Sinclair, Chief Financial Officer
Ottawa, Canada
October 21th, 2015
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