Office of the Auditor General of Canada—Quarterly Financial Report for the quarter ended 30 June 2014

Office of the Auditor General of Canada—Quarterly Financial Report for the quarter ended 30 June 2014

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

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 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’s Strategic Operating Review Proposal. The authorities used increased primarily due to the one-time transition payment of $2.1 million made as a result of a change from pay in advance of work performed to pay in arrears.

Bar chart

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Risks and uncertainties

There are no significant risks or 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

Approved by:




Michael Ferguson, CPA, CA
FCA (New Brunswick)
Auditor General




Sylvain Ricard, CPA, CA
Assistant Auditor General and
Chief Financial Officer

Ottawa, Canada
22 August 2014

Statement of authorities (unaudited)

Fiscal year 2014–15 (in thousands of dollars)
  Total available for use for the year ended 31 March 2015* Used during the quarter ended 30 June 2014 Year to date used at quarter-end
Vote 20—Program expenditures 70,458 19,614 19,614
Less revenues netted against program expenditures (2,510) (411) (411)
Net Vote 20—Net program expenditures 67,948 19,203 19,203
Budgetary statutory authorities 9,794 2,449 2,449
Total budgetary authorities 77,742 21,652 21,652
Non-budgetary authorities - - -
Total authorities 77,742 21,652 21,652

Statement of authorities (unaudited) (continued)

Fiscal year 2013–14 (in thousands of dollars)
  Total available for use for the year ended 31 March 2014* Used during the quarter ended 30 June 2013 Year to date used at quarter-end
Vote 20—Program expenditures 76,611 17,907 17,907
Less revenues netted against program expenditures (2,510) (66) (66)
Net Vote 20—Net program expenditures 74,101 17,841 17,841
Budgetary statutory authorities 10,233 2,558 2,558
Total budgetary authorities 84,334 20,399 20,399
Non-budgetary authorities - - -
Total authorities 84,334 20,399 20,399

*Includes only authorities available for use and granted by Parliament at quarter-end.

Departmental budgetary expenditures by standard object (unaudited)

Fiscal year 2014–15 (in thousands of dollars)
  Planned expenditures for the year ending 31 March 2015 Expended during the quarter ended 30 June 2014 Year to date expended at quarter-end
Expenditures:
Personnel
69,151 16,739 16,739
Transportation and communications
3,444 980 980
Information
498 79 79
Professional and special services
4,802 1,330 1,330
Rentals
1,092 740 740
Repair and maintenance
211 19 19
Utilities, materials and supplies
354 42 42
Acquisition of machinery and equipment
700 29 29
Other subsidies and payments*
- 2,105 2,105
Total gross budgetary expenditures
80,252 22,063 22,063
Less revenues netted against expenditures:
Costs recovered
     
Members of the Canadian Council of Legislative Auditors (CCOLA)
(660) (93) (93)
International Labour Organization
(1,850) (318) (318)
Total net budgetary expenditures 77,742 21,652 21,652

Departmental budgetary expenditures by standard object (unaudited) (continued)

Fiscal year 2013–14 (in thousands of dollars)
  Planned expenditures for the year ending 31 March 2014 Expended during the quarter ended 30 June 2013 Year to date expended at quarter-end
Expenditures:
Personnel
69,043 17,430 17,430
Transportation and communications
5,662 864 864
Information
770 94 94
Professional and special services
7,853 1,109 1,109
Rentals
1,671 772 772
Repair and maintenance
415 28 28
Utilities, materials and supplies
617 53 53
Acquisition of machinery and equipment
812 112 112
Other subsidies and payments*
1 3 3
Total gross budgetary expenditures
86,844 20,465 20,465
Less revenues netted against expenditures:
Costs recovered
     
Members of the Canadian Council of Legislative Auditors (CCOLA)
(660) (66) (66)
International Labour Organization
(1,850) - -
Total net budgetary expenditures 84,334 20,399 20,399

*Includes the one-time transition payment of $2.1 million made as a result of a change from pay in advance of work performed to pay in arrears.

 

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