Quarterly Financial Report for the Quarter Ended December 31, 2023

Statement outlining results, risks and significant changed in operations, personnel adn program

For the quarter ended December 31, 2023

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 Treasury Board. This report should be read in conjunction with the 2023-24 Main Estimates and previous Quarterly Financial Reports. 

A summary description of the RCMP External Review Committee (ERC) program activities can be found in Part II of the Main Estimates. 

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

The ERC is an independent administrative tribunal (a distinct organization, separate from the RCMP). Its mandate is to a variety of matters that must be referred to under statute or regulation, including:

• appeals of certain decisions made by RCMP Conduct Authorities and RCMP Conduct Boards;

• appeals of certain decisions made in RCMP processes other than the conduct process; and

• grievances involving assorted issues, commenced under the RCMP’s previous statutory scheme.

Based on its review of files referred to it by the RCMP, the ERC provides findings and recommendations for a final decision in the matter to the Commissioner of the RCMP. The Commissioner (or a delegate) is the final decision maker and is not required to follow the findings or recommendations of the ERC. Nevertheless, should the Commissioner not apply the received recommendations, they are required, under the RCMP Act, to provide the reasons for not following the recommendations of the ERC in the final decision.

The ERC is the only independent review mechanism available to RCMP members for these matters (which must be referred to the ERC pursuant to the RCMP Act and RCMP Regulations), other than review by the Federal Court, which a party could apply for after a final decision is made by the Commissioner. 

The ERC engages in a number of outreach and communications activities which support the administration of its appeal file reviews and which contribute to awareness and understanding of workplace issues within the Force. This includes presentations or discussions with RCMP managers and workplace representatives, the regular publication of the ERC’s Findings and Recommendations summaries as well as occasional articles or discussion papers on topics of interest related to the work of the Committee.

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the department’s spending authorities granted by Parliament, or received from Treasury Board Central Votes, and those used by the department, consistent with the Main Estimates for the 2023-24 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 ERC 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, while the spending authorities voted by Parliament remain on an expenditure basis.

This section highlights the significant items that contributed to the net increase or decrease in authorities available for the year and actual expenditures for the quarter ended December 31, 2023.

As reflected in the Statement of Authorities, as at December 31, 2023, the ERC had authorities available for use of $6,595,974 compared to $6,493,335 as of December 31, 2022, increase of $102,639 or 1.6%. 

The Statement of Authorities shows that the ERC spent approximately 56% of its authorities by the end of the third quarter, compared to 53% during the same period of the preceding fiscal year (see graph 1 below).

Third quarter expenditures totaled $1,441,762 for an increase of $92,835 when compared to $1,348,927 spent during the same period in 2022-23. 

This variance is mainly explained by an increase in personnel expenses.

Table 2 in the Annex presents budgetary expenditures by standard object.

Over the years, the ERC has consistently adjusted to various challenges. Its staff members have shown remarkable resilience and adaptability by dedicating themselves to delivering the ERC's mandate. The organization has effectively introduced a hybrid work model, fostering an inclusive and ever-changing work environment. Throughout these changes, the ERC has remained committed to prioritizing the well-being and mental health of its employees.

Continuous program improvement remains a priority for the ERC and will be realized through active monitoring and management of the ERC’s caseload and case review practices. The ERC is case-based and therefore will continue to remain agile to adjust to the number of complaints it receives. 

The ability to hire a sufficient number of qualified personnel within relevant timelines remains a short- and medium-term risk for the ERC, particularly given the specialized knowledge and skillsets required for many positions.

Due to the very small size of the organization, ERC will be paying particular attention to managerial succession planning in the coming years.

To mitigate this risk, the ERC will continue focusing on training, development and support of the new staff complement hired as part of the permanent program integrity resources. 

The third quarter saw an increase in personnel as part of the ERC’s permanent program integrity resources funding.

Charles Randall Smith
Chairperson

Julie Brunet
Director General, Corporate Services, Chief Financial Officer

Ottawa, Canada
Date: February 8, 2024

_{Note 1: Includes only Authorities available for use and granted by Parliament at quarter-end}

_{Note 2: Details may not add to totals due to rounding}

_{Note 1: Includes only Authorities available for use and granted by Parliament at quarter-end}

_{Note 2: Details may not add to totals due to rounding}