Quarterly Financial Report for the Quarter ended September 30, 2021

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, 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

Total authorities available for fiscal year 2021-22 are $57.7 million compared to $38.0 million as of September 30, 2020. The increase of $19.7 million, or 52%, is explained as follows:

As illustrated in Figure 1, the PBC has spent approximately 49% of its authorities at the end of the second quarter, compared 63% last year at the same period.

Overall, expenditures have increased compared to the previous year in relation to the additional funding received.

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 2020-21 Fiscal year 2019-20
Authorities 38,014 49,631
Expenditures to date 23,842 23,569
Expenditures Q2 12,073 12,385

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

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, 20221
Used during the quarter ended
September 30, 2021
Year-to-date used at quarter-end
Vote 1 – Program expenditures 57,330 15,999 27,031
Vote-netted revenues (5,645) (773) (1,743)
Net program expenditures 51,685 15,226 25,288
Budgetary statutory authority – Contributions to employee benefit plan 6,047 1,512 3,024
Total Budgetary authorities 57,732 16,738 28,312
Fiscal year 2020-21 (in thousands of dollars)
  Total available for use for the year ending
March 31, 20211
Used during the quarter ended
September 30, 2020
Year-to-date used at quarter-end
Vote 1 – Program expenditures 35.233 10,992 21,400
Vote-netted revenues (2,663) (280) (280)
Net program expenditures 32,570 10,712 21,120
Budgetary statutory authority – Contributions to employee benefit plan 5,444 1,361 2,722
Total Budgetary authorities 38,014 12,073 23,842

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

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
September 30, 2021
Year-to-date used at quarter-end
Expenditures      
  Personnel 51,673 15,297 25,702
  Transportation and communications 1,372 344 537
  Information 23 2 2
  Professional and special services 9,650 1,640 3,401
  Rentals 403 71 208
  Repair and maintenance 42 1 5
  Utilities, materials and supplies 164 29 41
  Acquisition of land, buildings and works 355 - -
  Acquisition of machinery and equipment 600 114 141
  Other subsidies and payments 11 13 18
Total gross budgetary expenditures 64,293 17,511 30,055
Less Revenues netted against expenditures:
Vote-netted revenues 2,460 773 1,743
Total net budgetary expenditures 61,833 16,738 28,312

 

  Fiscal year 2020-21 (in thousands of dollars)
  Planned expenditures for the year ending
March 31, 2021
Expended during the quarter ended
September 30, 2020
Year-to-date used at quarter-end
Expenditures      
  Personnel 34,700 11,235 22,765
  Transportation and communications 976 138 230
  Information 28 4 4
  Professional and special services 3,550 721 792
  Rentals 248 26 54
  Repair and maintenance 89 6 9
  Utilities, materials and supplies 201 36 43
  Acquisition of land, buildings and works 174 - -
  Acquisition of machinery and equipment 703 180 198
  Other subsidies and payments 9 7 27
Total gross budgetary expenditures 40,677 12,353 24,122
Less Revenues netted against expenditures:
Vote-netted revenues 2,663 280 280
Total net budgetary expenditures 38,014 12,073 23,842
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