Quarterly Financial Report for the Quarter ended September 30, 2019

From: Parole Board of Canada

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 2019-20 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

When compared to the same quarter of the previous year, year-to-date PBC’s authorities for the second quarter have decreased from $50.5 million to $49.6 million (by $0.9 million). This variance is explained by funding received last year from the Treasury Board to cover higher salary rates and retroactive salary payments following the implementation of new collective agreement and a reduction of the carry forward.

As illustrated in Figure 1, the PBC has spent approximately 47% of its authorities at the end of the second quarter, which is greater than last year (43%).

Total gross budgetary expenditures are comparable to the previous year.

Figure 1 - Second Quarter Expenditures Compared to Annual Authorities

Text equivalent of Figure 1 - Second Quarter Expenditures Compared to Annual Authorities
(in thousands of dollars) Fiscal year 2019-20 Fiscal year 2018-19
Authorities 49,631 50,452
Expenditures to date 23,569 21,563
Expenditures Q2 12,385 10,975

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:

Significant changes in relation to operations, personnel and programs

The PBC is forecasting a decrease in the number of Record Suspension applications received and accepted. This means a decrease in revenues that might create a deficit or a financial pressure.

Approval by Senior Officials

Approved by,

Jennifer Oades                                                                       Anik Lapointe, CPA, CGA 
Chairperson                                                                           Chief Financial Officer

Ottawa, Canada
November 25, 2019 

Statement of Authorities (unaudited)

  Fiscal year 2019-20 (in thousands of dollars)
  Total available for use for the year ending
March 31, 2020*
Used during the quarter ended
September 30, 2019
Year-to-date used at quarter-end
Vote 1 – Program expenditures 49,663 12,055 22,858
Vote-netted revenues ** (5,645) (1,073) (2,095)
Net program expenditures 44,018 10,982 20,763
Budgetary statutory authority – Contributions to employee benefit plan 5,613 1,403 2,806
Total Budgetary authorities 49,631 12,385 23,569
  Fiscal year 2018-19 (in thousands of dollars)
  Total available for use for the year ending
March 31, 2019*
Used during the quarter ended
September 30, 2019
Year-to-date used at quarter-end
Vote 1 – Program expenditures 50,419 10,607 21,109
Vote-netted revenues **(5,645) (1,050) (2,295)
Net program expenditures 44,774 9,557 18,814
Budgetary statutory authority – Contributions to employee benefit plan 5,679 1,419 2,839
Total Budgetary authorities 50,453 10,976 21,653

*Includes only Authorities available for use and granted by Parliament at quarter-end.
**The amount of revenues netted against expenditures reported in the Main Estimates is based on an estimated amount of 12,000 accepted applications multiplied by the portion of the $631 user fee that is respendable by PBC ($470).

Departmental budgetary expenditures by Standard Object (unaudited)

  Fiscal year 2019-20 (in thousands of dollars)
  Planned expenditures for the year ending
March 31, 2020*
Expended during the quarter ended
September 30, 2019
Year-to-date used at quarter-end
Expenditures      
  Personnel 49,315 11,567 22,929
  Transportation and communications 2,945 810 1,353
  Information 97 46 50
  Professional and special services 1,582 773 1,002
  Rentals 243 130 151
  Repair and maintenance 61 7 12
  Utilities, materials and supplies 176 31 55
  Acquisition of Land, Buildings & Works
40 9 9
  Acquisition of machinery and equipment 741 74 80
  Other subsidies and payments 76 11 23
Total gross budgetary expenditures 55,276 13,458 25,664
Less Revenues netted against expenditures:
Vote-netted revenues 5,645 1,073 2,095
Total net budgetary expenditures 49,631 12,385 23,569
  Fiscal year 2018-19 (in thousands of dollars)
  Planned expenditures for the year ending
March 31, 2019*
Expended during the quarter ended
September 30, 2018
Year-to-date used at quarter-end
Expenditures      
  Personnel 47,739 10,844 22,125
  Transportation and communications 3,116 665 1,082
  Information 121 5 9
  Professional and special services 4,206 349 466
  Rentals 159 44 74
  Repair and maintenance 90 15 28
  Utilities, materials and supplies 289 36 41
  Acquisition of Land, Buildings & Works      
  Acquisition of machinery and equipment 373 38 44
  Other subsidies and payments 4 29 79
Total gross budgetary expenditures 56,098 12,026 23,948
Less Revenues netted against expenditures:
Vote-netted revenues 5,645 1,050 2,295
Total net budgetary expenditures 50,453 10,976 21,653

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

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