Quarterly Financial Reports
For the Quarter Ended
June 30, 2011

 

Office of the Correctional Investigator

 

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 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 organization's spending authorities granted by Parliament and those used by the organization consistent with the Main Estimates and Supplementary Estimates (as applicable) for the 2011-12 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 performance 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 uses and expenditures used for the quarter ended June 30.

Comparison of Net Budget Authorities and Expenditures as June 30, 2011

Risks and Uncertainties:

The organization's Quarterly Financial Report (QFR) reflects the results of the current fiscal period in relation to the Main Estimates (and Supplementary Estimates A as applicable) for which full supply was released on June 27, 2011.

Budget 2010 announced that the operating budgets of organisation would be frozen at their 2010-11 levels for the fiscal years 2011-12 and 2012-13. The impact on the organization's activities has been managed through the following actions and mitigation strategies:

Presentation of monthly financial forecasts to senior management to ensure prudent resource management;
Secure the best value for communication and ATIP consultants via two RFP processes;
Use of casual assignments and FSWEP participants to complete short-term projects in lieu of retaining consultants;
Establishment of pools of qualified candidates to limit the use of temporary help services;
Review of the travel budget to ensure efficiencies; and
Review and strengthening of governance, financial, procurement and HR policy.

Approved by:

Howard Sapers
Correctional Investigator
Ottawa, Canada

Date


Manuel Marques
Chief Financial Officer
Ottawa, Canada

Date

 

Statement of Operation (unaudited)

For the 3 month period ended June 30th 2012
  Ombudsman to federal offenders Internal
Services
Total
Expenses
Operating expenses
Personnel $629,218 $244,360 $873,578
Transportation and telecommunication $41,854 $18,561 $60,415
Information $3,148 $3,148
Professional and special services $16,655 $31,415 $48,070
Rentals $6,169 $860 $7,029
Purchased repair and maintenance $344 $700 $1,044
Utilities, material and supplies $128 $6,448 $6,577
Acquisition of land, buildings and works  
Acquisition or machinery and equipment $59,844 $59,844
Transfer payments  
Public dedt charges  
Other Subsidies and payments $30 $30
Total Expenses $694,369 $365,368 $1,059,736
Revenues
Revenues $17 $3 $20
Net Cost of Operations
Net Cost of Operations $694,352 $365,365 $1,059,716

 

Expenditures by Program Activities (unaudited)

Fiscal year 2011-2012
  Expensed during the quarter ended
30-Jun-11
Total Expenditures
30-Jun-11
Expensed during the quarter ended
30-Jun-10
Total Expenditures
30-Jun-10
Expenditures        
Ombudsman to federal offenders $694,369 $694,369 $634,187 $634,187
Internal Services $365,368 $365,368 $238,622 $238,622
Total expenditures $1,059,736 $1,059,736 $872,809 $872,809

 

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2011-2012
  Planned expenditures for the year ending
31-Mar-12
Expensed during the quarter ended
30-Jun-11
Year to date used at quarter ended
30-Jun-11
Planned expenditures for the year ending
31-Mar-11
Expensed during the quarter ended
30-Jun-10
Year to date used at quarter ended
30-Jun-10
Expenditures:            
Personnel $2,985,705 $739,221 $739,221 $2,750,421 $620,017 $620,017
Employee Benefits Plan $537,427 $134,357 $134,357 $420,177 $105,044 $105,044
Transportation and telecommunication $270,550 $60,415 $60,415 $292,866 $77,341 $77,341
Information $85,600 $3,148 $3,148 $14,439 $2,358 $2,358
Professional and special services $329,565 $48,070 $48,070 $505,925 $54,524 $54,524
Rentals $39,060 $7,029 $7,029 $52,138 $6,778 $6,788
Purchased repair and maintenance $1,044 $1,044 $3,205 $3,869 $3,869
Utilities, material and supplies $39,985 $6,577 $6,577 $38,500 $2,080 $2,080
Acquisition of land, buildings and work
Acquisition of machinery and equipment $30,000 $59,844 $59,844
Transfer payments
Public debt charges
Other Subsidies and payments $30 $30 $38,932 $799 $799
Total Gross expenditures $4,317,892 $1,059,736 $1,059,736 $4,116,603 $872,810 $872,810

 

Statement of Authorities (unaudited)

Fiscal year 2011-2012
  Total available for use for the year ending
31-Mar-12
Used during the quarter ended
30-Jun-11
Year to date used at quarter ended
30-Jun-11
Total available for use for the year ending
31-Mar-11
Used during the quarter ended
30-Jun-10
Year to date used at quarter ended
30-Jun-10
             
Vote 1 - Net Operating expenditures $3,780,465 $925,379 $925,379 $3,696,426 $767,765 $767,765
             
Budgetary Statutory authorities $537,427 $134,357 $134,357 $420,177 $105,044 $105,044
             
Total budgetary authorities $4,317,892 $1,059,736 $1,059,736 $4,116,603 $872,809 $872,809