Office of the Auditor General of Canada—Quarterly Financial Report for the quarter ended 31 December 2014
Office of the Auditor General of Canada Quarterly Financial Report for the quarter ended 31 December 2014
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 2014–15 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 are on an expenditure basis.
Highlights of quarterly and year-to-date results
The authorities available decreased as a result of the implementation of the Office Strategic Operating Review Proposal. The authorities used in the quarter decreased due to the decrease in Personnel expenses.
*Includes only authorities available for use and granted by Parliament at quarter-end
Risks and uncertainties
There are no significant risks and uncertainties to report.
Budget 2012 implementation
The Office achieved its planned savings in fiscal year 2014–15 through efficiency measures and reductions that aligned resources to its core mandate and streamlined how the Office works.
Significant changes in operations, personnel, and programs
- A new Chief Audit Executive was appointed and assumed the position on 1 December 2014.
- A new Comptroller was appointed and assumed the position on 3 November 2014.
Approved by:
Michael Ferguson, CPA, CA
FCA (New Brunswick)
Auditor General
Sylvain Ricard, CPA, CA
Assistant Auditor General and
Chief Financial Officer
Ottawa, Canada
27 February 2015
Statement of authorities (unaudited)
| Total available for use for the year ending 31 March 2015* |
Used during the quarter ended 31 December 2014 |
Year to date used at quarter-end | |
|---|---|---|---|
| Vote 20—Program expenditures | 74,609 | 16,168 | 53,093 |
| Less revenues netted against program expenditures | (2,510) | (284) | (861) |
| Net Vote 20—Program expenditures | 72,099 | 15,884 | 52,232 |
| Budgetary statutory authorities | 9,794 | 2,448 | 7,345 |
| Total budgetary authorities | 81,893 | 18,332 | 59,577 |
| Non-budgetary authorities | - | - | - |
| Total authorities | 81,893 | 18,332 | 59,577 |
Statement of authorities (unaudited) (continued)
| Total available for use for the year ended 31 March 2014* |
Used during the quarter ended 31 December 2013 |
Year to date used at quarter-end | |
|---|---|---|---|
| Vote 20—Program expenditures | 80,650 | 17,257 | 52,687 |
| Less revenues netted against program expenditures | (2,510) | (256) | (801) |
| Net Vote 20—Program expenditures | 78,140 | 17,001 | 51,886 |
| Budgetary statutory authorities | 10,233 | 2,558 | 7,674 |
| Total budgetary authorities | 88,373 | 19,559 | 59,560 |
| Non-budgetary authorities | - | - | - |
| Total authorities | 88,373 | 19,559 | 59,560 |
*Includes only authorities available for use and granted by Parliament at quarter-end
Departmental budgetary expenditures by standard object (unaudited)
| Planned expenditures for the year ending 31 March 2015 |
Expended during the quarter ended 31 December 2014 |
Year to date expended at quarter-end | |
|---|---|---|---|
| Expenditures: | |||
|
Personnel
|
73,302 | 16,467 | 50,053 |
|
Transportation and communications
|
3,444 | 754 | 2,347 |
|
Information
|
498 | 106 | 267 |
|
Professional and special services
|
4,802 | 1,000 | 4,096 |
|
Rentals
|
1,092 | 162 | 989 |
|
Repair and maintenance
|
211 | 48 | 95 |
|
Utilities, materials and supplies
|
354 | 68 | 147 |
|
Acquisition of machinery and equipment
|
700 | 11 | 267 |
|
Other subsidies and payments*
|
- | - | 2,177 |
|
Total gross budgetary expenditures
|
84,403 | 18,616 | 60,438 |
| Less revenues netted against expenditures: | |||
|
Costs recovered
|
|||
|
Members of the Canadian Council of Legislative Auditors (CCOLA)
|
(660) | (108) | (203) |
|
International Labour Organization
|
(1,850) | (176) | (658) |
| Total net budgetary expenditures | 81,893 | 18,332 | 59,577 |
Departmental budgetary expenditures by standard object (unaudited) (continued)
| Planned expenditures for the year ended 31 March 2014 |
Expended during the quarter ended 31 December 2013 |
Year to date expended at quarter-end | |
|---|---|---|---|
| Expenditures: | |||
|
Personnel
|
73,082 | 17,175 | 51,868 |
|
Transportation and communications
|
5,662 | 865 | 2,405 |
|
Information
|
770 | 129 | 356 |
|
Professional and special services
|
7,853 | 984 | 3,596 |
|
Rentals
|
1,671 | 121 | 962 |
|
Repair and maintenance
|
415 | 102 | 196 |
|
Utilities, materials and supplies
|
617 | 79 | 185 |
|
Acquisition of machinery and equipment
|
812 | 360 | 794 |
|
Other subsidies and payments*
|
1 | - | (1) |
|
Total gross budgetary expenditures
|
90,883 | 19,815 | 60,361 |
| Less revenues netted against expenditures: | |||
|
Costs recovered
|
|||
|
Members of the Canadian Council of Legislative Auditors (CCOLA)
|
(660) | (25) | (97) |
|
International Labour Organization
|
(1,850) | (231) | (704) |
| Total net budgetary expenditures | 88,373 | 19,559 | 59,560 |
*Includes the one time transition payment of $2.1 million made in 2014–15 as a result of a change from pay in advance for work performed to pay in arrears.
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