Quarterly Financial Reports (unaudited) For the quarter ended September 30, 2019

Body

A. Introduction


The Office of the Correctional Investigator was established in 1973 pursuant to Part II of the Inquiries Act . With the proclamation in November 1992 of Part III of the Corrections and Conditional Release Act , this is now the enabling legislation. The mandate of the Correctional Investigator, as defined by this legislation, is to function as an Ombudsman for federal offenders. The Correctional Investigator is independent of the Correctional Service of Canada and may initiate an investigation on receipt of a complaint by or on behalf of an offender, at the request of the Minister or on his own initiative. The Correctional Investigator is required by legislation to report annually through the Minister of Public Safety and Emergency Preparedness to both Houses of Parliament.

In addition, Section 19 of the Corrections and Conditional Release Act requires that the Correctional Service of Canada “where an inmate dies or suffers serious bodily injury” conduct an investigation and provide a copy of the report to the Correctional Investigator.

Internal Services supports the delivery of the Office's Ombudsman role to offenders as well as its corporate obligations to the Central Agencies of Government.

This quarterly financial report: 
Should be read in conjunction with the Main Estimates (and as applicable - Supplementary Estimates and previous interim reports for the current year). It 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 has not been subject to an external audit or review.

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the agency's spending authorities granted by Parliament and those used by the organization consistent with the Main Estimates and Supplementary Estimates (as applicable) for the 2019-20 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 monies 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. When Parliament is dissolved for the purposes of a general election, section 30 of the Financial Administration Act authorizes the Governor General, under certain conditions, to issue a special warrant authorizing the Government to withdraw funds from the Consolidated Revenue Fund. A special warrant is deemed to be an appropriation for the fiscal year in which it is issued. The organization uses the full accrual method of accounting to prepare and present its annual financial statements that are part of the departmental results reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

B. Highlights of fiscal quarter and fiscal year to date (YTD) results


This section hightlights the significant items that contributed to amounts available for use and expenditures used for the quarter.

Comparison of Budget Authorities and Quarterly Expenditures as of September 30, 2019.

This table shows that the OCI spent $2,730,002 (51.3% of the Authorities) as of the first quarter of 2019-20. Authorities total $5,322,796 including employee benefit plan (EBP).

Risks and Uncertainties: 

This Quarterly Financial Report ( QFR ) reflects the results of the current fiscal year in relation to the Main Estimates (and Supplementary Estimates as applicable).

Approved by:

Ivan Zinger. J.D., Ph.D. 
Correctional Investigator 
Ottawa, Canada

Date


 

Nahie Bassett, MBA 
Chief Financial Officer 
Ottawa, Canada

Date

By Vote


Fiscal year 2019-20 (in dollars) 

By Vote

Total available for use for the year ending March 31, 2020 

Used during the quarter ended September 30, 2019 

Year to date used at quarter-end

Vote 1 – Program expenditures

$ 4,735,703

$ 1,159,016 

$ 2,436,456 

Budgetary statutory authorities

587,093

146,773 

293,546 

Total Authorities 

$ 5,322,796 

$ 1,305,789 

$ 2,730,002 

Fiscal year 2018-19 (in dollars) 

By Vote

Total available for use for the year ending March 31, 2019 

Used during the quarter ended September 30, 2018 

Year to date used at quarter-end

Vote 1 – Program expenditures

$ 4,657,406

$ 981,363 

$ 1,928,738 

Budgetary statutory authorities

593,325

125,261 

250,521 

Total Authorities 

$ 5,250,731 

$ 1,106,624 

$ 2,179,259 

By Standard Object ( SO )


Fiscal year 2019-20 (in dollars) 

Gross Expenditures

Planned expenditures for the year ending March 31, 2020 

Expended during the quarter ended September 30, 2019 

Year to date used at quarter-end

Personnel

$ 4,424,305

$ 1,072,745

$ 2,388,241

Transportation and communications

300,000

74,127

112,946

Information

135,000

6,318

10,251

Professional and special services

358,491

113,751

149,149

Rentals

15,000

14,225

18,589

Repair and maintenance

25,000

(3,749.89)

-

Utilities, material and supplies

50,000

6,190

9,291

Acquisition of land, buildings and works

-

-

-

Acquisition of machinery and equipment

15,000

22,852

23,884

Transfer payments

-

-

-

Public debt charges

-

-

-

Other subsidies and payments

-

(667.44)

17,651

Total budgetary expenditures 

$ 5,322,796 

$ 1,305,789 

$ 2,730,002 

Fiscal year 2018-19 (in dollars) 

Gross Expenditures

Planned expenditures for the year ending March 31, 2019 

Expended during the quarter ended September 30, 2018

Year to date used at quarter-end

Personnel

$ 4,352,240

$ 962,223

$ 1,964,226

Transportation and communications

300,000

55,740

82,774

Information

94,114

2,056

3,844

Professional and special services

400,000

76,131

107,212

Rentals

16,000

770

2,627

Repair and maintenance

59,888

1,991

2,194

Utilities, material and supplies

6,000

1,257

6,039

Acquisition of land, buildings and works

-

-

-

Acquisition of machinery and equipment

-

2,336

2,368

Transfer payments

-

-

-

Public debt charges

-

-

-

Other subsidies and payments

22,489

4,119

7,975

Total budgetary expenditures 

$ 5,250,731 

$ 1,106,624 

$ 2,179,259 


Date modified 
2019-11-06 



 

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