Office of the Auditor General of Canada—Quarterly Financial Report for the quarter ended 30 June 2012
Office of the Auditor General of Canada—Quarterly Financial Report for the quarter ended 30 June 2012
Statement outlining results, risks, and significant changes in operations, personnel, and programs
Introduction
Mandate
Basis of presentation
Highlights of quarterly and year-to-date results
Risks and uncertainties
Budget 2012 implementation
Significant changes in operations, personnel, and programs
Terms and Conditions of Employment
Statement of authorities (unaudited)
Departmental budgetary expenditures by standard object (unaudited)
Statement outlining results, risks, and significant changes in operations, personnel, and programs
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 Treasury Board, and it should be read in conjunction with the Main Estimates and Supplementary Estimates. This quarterly report has not been subject to an external audit or review.
The Office of the Auditor General has one program activity: legislative auditing. The Office conducts independent audits and studies that provide objective information, advice, and assurance to Parliament, government, and Canadians.
Mandate
The Auditor General is an Officer of Parliament, who is independent from the government and reports directly to Parliament. The duties are set out in the Auditor General Act, the Financial Administration Act, and other acts and orders-in-council. These duties relate to legislative auditing and, in certain cases, to monitoring of federal departments and agencies, Crown corporations, territorial governments, and other entities.
Basis of presentation
This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the Office’s spending authorities granted by Parliament and those used by the Office consistent with the Main Estimates and Supplementary Estimates for the 2012–13 fiscal year. This quarterly report provides financial information on the use of spending authorities. The Office uses the full accrual method of accounting to prepare and present its annual financial statements that are part of the departmental performance reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.
Highlights of quarterly and year-to-date results
There are no significant changes to authorities available and used to report in the quarter ended 30 June 2012.
Risks and uncertainties
There are no significant risks and uncertainties to report.
Budget 2012 implementation
The Office is on track to achieve planned reductions of $6.7 million by fiscal year 2014–15 through efficiency measures and reductions that align resources to its core mandate, transforming how the Office works internally by streamlining.
Significant changes in operations, personnel, and programs
Terms and Conditions of Employment
On 1 May 2012, the Office signed a collective agreement covering the period from 1 October 2011 to 30 September 2014 with its approximately 175 Audit Services staff members. The approximately 275 auditors in the Audit Professionals group have elected to remain unrepresented.
Approved by:
Michael Ferguson, FCA
Auditor General
Lyn Sachs, FCPA, FCA
Assistant Auditor General and
Chief Financial Officer
Ottawa, Canada
29 August 2012
OFFICE OF THE AUDITOR GENERAL OF CANADA
Quarterly Financial Report
For the quarter ended 30 June 2012
Statement of authorities (unaudited)
Total available for use for the year ended 31 March 2013* | Used during the quarter ended 30 June 2012 | Year to date used at quarter-end | |
---|---|---|---|
Vote 20—Program expenditures | 76,502 | 17,510 | 17,510 |
Less revenues netted against program expenditures | (2,510) | (30) | (30) |
Net Vote 20—Net program expenditures | 73,992 | 17,480 | 17,480 |
Budgetary statutory authorities | 10,331 | 2,583 | 2,583 |
Total budgetary authorities | 84,323 | 20,063 | 20,063 |
Non-budgetary authorities | - | - | - |
Total authorities | 84,323 | 20,063 | 20,063 |
Statement of authorities (unaudited) (continued)
Total available for use for the year ended 31 March 2012* | Used during the quarter ended 30 June 2011 | Year to date used at quarter-end | |
---|---|---|---|
Vote 20—Program expenditures | 77,019 | 18,031 | 18,031 |
Less revenues netted against program expenditures | (2,510) | (10) | (10) |
Net Vote 20—Net program expenditures | 74,509 | 18,021 | 18,021 |
Budgetary statutory authorities | 10,439 | 2,610 | 2,610 |
Total budgetary authorities | 84,948 | 20,631 | 20,631 |
Non-budgetary authorities | - | - | - |
Total authorities | 84,948 | 20,631 | 20,631 |
* Includes only authorities available for use and granted by Parliament at quarter-end.
OFFICE OF THE AUDITOR GENERAL OF CANADA
Quarterly Financial Report
For the quarter ended 30 June 2012
Departmental budgetary expenditures by standard object (unaudited)
Planned expenditures for the year ending 31 March 2013 | Expended during the quarter ended 30 June 2012 | Year to date expended at quarter-end | |
---|---|---|---|
Expenditures: | |||
Personnel | 69,032 | 17,496 | 17,496 |
Transportation and communications | 5,897 | 851 | 851 |
Information | 648 | 110 | 110 |
Professional and special services | 7,866 | 998 | 998 |
Rentals | 1,037 | 438 | 438 |
Repair and maintenance | 789 | 36 | 36 |
Utilities, materials and supplies | 622 | 44 | 44 |
Acquisition of machinery and equipment | 938 | 114 | 114 |
Other subsidies and payments | 4 | 6 | 6 |
Total gross budgetary expenditures | 86,833 | 20,093 | 20,093 |
Less revenues netted against expenditures: | |||
Costs recovered | |||
Members of the Canadian Council of Legislative Auditors (CCOLA) | (660) | (9) | (9) |
International Labour Organization | (1,850) | (21) | (21) |
Total net budgetary expenditures | 84,323 | 20,063 | 20,063 |
Departmental budgetary expenditures by standard object (unaudited) (continued)
Planned expenditures for the year ending 31 March 2012 | Expended during the quarter ended 30 June 2011 | Year to date expended at quarter-end | |
---|---|---|---|
Expenditures: | |||
Personnel | 69,305 | 17,729 | 17,729 |
Transportation and communications | 6,304 | 1,088 | 1,088 |
Information | 859 | 24 | 24 |
Professional and special services | 8,415 | 1,135 | 1,135 |
Rentals | 943 | 600 | 600 |
Repair and maintenance | 87 | 5 | 5 |
Utilities, materials and supplies | 687 | 46 | 46 |
Acquisition of machinery and equipment | 343 | 10 | 10 |
Other subsidies and payments | 515 | 4 | 4 |
Total gross budgetary expenditures | 87,458 | 20,641 | 20,641 |
Less revenues netted against expenditures: | |||
Costs recovered | |||
Members of the Canadian Council of Legislative Auditors (CCOLA) | (660) | (10) | (10) |
International Labour Organization | (1,850) | - | - |
Total net budgetary expenditures | 84,948 | 20,631 | 20,631 |
Certain comparative figures have been reclassified to conform to the revised government-wide Chart of Accounts.
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