Quarterly Financial Report For the Quarter Ended December 31, 2015
This quarterly financial 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. It should be read in conjunction with the Main Estimates and the previous quarterly financial report. This quarterly report has not been subject to an external audit or review.
Mandate and programs
The Office of the Commissioner of Official Languages (OCOL) supports the Commissioner of Official Languages in fulfilling his mandate, which consists of taking all actions and measures within his authority to ensure recognition of the status of each of the official languages and compliance with the spirit and intent of the Official Languages Act in the administration of the affairs of federal institutions, including any of their activities relating to the advancement of English and French in Canadian society.
Further information about OCOL’s programs can be found in the 2015-16 Report on Plans and Priorities and in 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 OCOL’s spending authorities granted by Parliament and used by OCOL, consistent with the Main Estimates for the 2015-16 fiscal year. This quarterly report has also 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.
OCOL uses the full accrual method of accounting to prepare and present its annual financial statements, which are part of the organization's performance reporting process. However, the spending authorities voted by Parliament are prepared on an expenditure basis.
Highlights of Fiscal Quarter and Fiscal Year to Date
This section presents a brief analysis of significant variances in relation to actual expenditures and planned expenditures that affected both the quarter and the year to date results, compared to the same periods of the preceding fiscal year.
Significant changes to authorities
As of December 31, 2015, total authorities available for the fiscal year decreased by $497,000 compared to the previous fiscal year, mainly due to a decrease in the operating budget carry forward.
Significant changes to budgetary expenditures
OCOL has spent approximately 68% of its authorities as of December 31, 2015, of which 83% represents personnel costs.
Expenditures during the quarter decreased by $1,102,000, or 19% when compared to the same quarter of the prior year. This is mainly due to a decrease of:
- $746,000 in personnel as a result of vacant positions as well as a reduction in severance expenditures for the third quarter; and
- $248,000 in acquisition of machinery and equipment as a result of fewer laptop purchases in the current quarter.
Risks and Uncertainties
Funding required for IM/IT
The Office is investing in upgrading its IM/IT infrastructure to support the programs. The level of investment is stable 2015-2016 and future investments will be assessed as part of a new investment plan for the Office.
Capacity to meet expectations
OCOL’s capacity to handle complaints and respond to requests for information from institutions, the public and parliamentarians, in addition to supporting the internal and legal services necessary to carry out these activities, might not meet these groups’ expectations. OCOL is also facing pressure from outside regarding expectations related to the reduction of the inventory of files which have not met the established service standard. In addition, OCOL is experiencing indirect budget cuts as a result of having to fund interdepartmental initiatives from its own budget.
Significant Changes in Relation to Operations, Personnel and Programs
There have been no significant changes in relation to operations, personnel and programs during the current quarter.
Approval by Senior Officials
The original version was approved and signed by:
Commissioner of Official Languages
Acting Chief Financial Officer
Acting Assistant Commissioner
February 29, 2016
Statement of Authorities (unaudited)
|Fiscal year 2015–16||Fiscal year 2014–15|
|Total available for use for the year ending March 31, 2016Table note *||Used during the quarter ended December 31, 2015||Year to date used at quarter end||Total available for use for the year ending March 31, 2015Table note *||Used during the quarter ended December 31, 2014||Year to date used at quarter end|
|Vote 1 - Program expenditures||18,901||3,981||12,596||19,523||5,114||13,992|
|Budgetary statutory authorities||2,278||569||1,708||2,153||538||1,615|
|Total budgetary authorities||21,179||4,550||14,304||21,676||5,652||15,607|
- Table note *
Table note *Includes only Authorities available for use and granted by Parliament at quarter end.
Departmental budgetary expenditures by Standard Object (unaudited)
|Expenditures:||Fiscal year 2015–16||Fiscal year 2014–15|
|Planned expenditures for the year ending March 31, 2016||Expended during the quarter ended December 31, 2015||Year to date used at quarter end||Planned expenditures for the year ending March 31, 2015||Expended during the quarter ended December 31, 2014||Year to date used at quarter end|
|Transportation and communications||764||110||358||897||160||373|
|Professional and special services||3,362||578||1,565||4,209||634||1,624|
|Repair and maintenance||91||33||103||293||16||65|
|Utilities, materials and supplies||121||18||51||137||17||73|
|Acquisition of machinery and equipment||374||7||39||357||255||290|
|Other subsidies and payments||0||0||0||8||5||503|
|Total gross budgetary expenditures||21,179||4,550||14,304||21,676||5,652||15,607|
|Total net budgetary expenditures||21,179||4,550||14,304||21,676||5,652||15,607|