Quarterly Financial Report for the Quarter ended December 31, 2021

Statement outlining results, risks and significant changes in operations, personnel and program

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 Directive on Accounting Standards, GC 4400 Departmental Quarterly Financial Report. This quarterly report should be read in conjunction with the Main Estimates and Supplementary Estimates. 

A summary description of the Parole Board of Canada (PBC), raison d’être and core responsibilities can be found in Part II of the Main Estimates.

This quarterly report has not been subject to an external audit or review.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the PBC’s spending authorities granted by Parliament and those used by the department consistent with the Main Estimates and Supplementary Estimates (as applicable) for the 2021-22 fiscal year and any respendable revenue earned and available for use to quarter end. 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 PBC 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.

Highlights of the fiscal quarter and the fiscal year-to-date (YTD) results

As of December 31 2021, total authorities available for fiscal year 2021-22 are $58.0 million compared to $52.8 million for the same period last year. The increase of $5.2 million, or 10%, is explained as follows:

As illustrated in Figure 1, the PBC has spent approximately 71% of its authorities at the end of the third quarter, compared to 72% last year at the same period.

Overall, expenditures have increased $3.6 million, or 9% compared to the previous year in relation to the additional funding received.

Figure 1 - Third Quarter Expenditures Compared to Annual Authorities

Figure 1 - Third Quarter Expenditures Compared to Annual Authorities
Text equivalent of Figure 1 - Third Quarter Expenditures Compared to Annual Authorities
(in thousands of dollars) Fiscal year 2021-22 Fiscal year 2020-21
Authorities 58,003 52,777
Expenditures to date 13,014 13,908
Expenditures Q3 41,326 37,749

Risks and Uncertainties

The PBC operates in a dynamic and complex environment that requires it to be efficient, adaptive and innovative. It uses integrated risk management, including a Corporate Risk Profile that is updated annually, to identify and respond to challenges and opportunities.
The PBC’s key risks and uncertainties are as follows:

Significant changes in relation to operations, personnel and programs

In March 2020, the World Health Organization declared a global pandemic following the outbreak of COVID-19. For the protection of personnel and that of communities’ right across the country, efforts were made to take all public health precautions to prevent the further spread of COVID-19. As a result of COVID-19, the following significant changes occurred in relation to operations, personnel and programs:

Approval by Senior Officials


Approved by,

                                                                                                                       
Jennifer Oades                                                Anik Lapointe CPA CGA
Chairperson                                                    Chief Financial Officer

Ottawa, Canada

Statement of Authorities (unaudited)

Fiscal year 2021-22 (in thousands of dollars)
  Total available for use for the year ending
March 31, 2022Footnote 1 
Used during the quarter ended
December 31, 2021
Year-to-date used at quarter-end
Vote 1 – Program expenditures 54,740 12,454 40,997
Vote-netted revenues  (2,784) (952) (2,695)
Net program expenditures 51,956 11,502 38,302
Budgetary statutory authority – Contributions to employee benefit plan 6,047 1,512 3,024
Total Budgetary authorities 58,003 13,014 41,326
Fiscal year 2020-21 (in thousands of dollars)
  Total available for use for the year ending
March 31, 2021Footnote 1 
Used during the quarter ended
December 31, 2020
Year-to-date used at quarter-end
Vote 1 – Program expenditures 49,321 13,838 36,598
Vote-netted revenues (2,663) (1,291) (1,571)
Net program expenditures 46,658 12,547 35,027
Budgetary statutory authority – Contributions to employee benefit plan 6,119 1,361 2,722
Total Budgetary authorities 52,777 13,908 37,749

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2021-22 (in thousands of dollars)
  Planned expenditures for the year ending March 31, 2022 Expended during the quarter ended December 31, 2021 Year-to-date used at quarter-end
Expenditures
Personnel 50,581 12,852 38,554
Transportation and communications 1,187 190 727
Information 46 1 3
Professional and special services 8,709 779 4,180
Rentals 396 5 213
Repair and maintenance 44 4 9
Utilities, materials and supplies 192 22 63
Acquisition of land, buildings and works 355 1 1
Acquisition of machinery and equipment 1,020 128 269
Other subsidies and payments 11 (16) 2
Total gross budgetary expenditures 62,541 13,966 44,021
Less Revenues netted against expenditures:
Vote-netted revenues 2,784 952 2,695
Total net budgetary expenditures 59,757 13,014 41,326
Fiscal year 2020-21 (in thousands of dollars)
  Planned expenditures for the year ending March 31, 2021 Expended during the quarter ended December 31, 2020 Year-to-date used at quarter-end
Expenditures
Personnel 47,124 13,757 36,521
Transportation and communications 807 251 481
Information 21 2 6
Professional and special services 6,061 832 1,624
Rentals 297 183 237
Repair and maintenance 89 11 20
Utilities, materials and supplies 173 34 77
Acquisition of land, buildings and works 19 4 4
Acquisition of machinery and equipment 839 107 305
Other subsidies and payments 10 18 45
Total gross budgetary expenditures 55,440 15,199 39,320
Less Revenues netted against expenditures:
Vote-netted revenues 2,663 1,291 1,571
Total net budgetary expenditures 52,777 13,908 37,749
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