Quarterly Financial Reports
For the Quarter Ended
September 30, 2013

 

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 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 2013-14 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 use and expenditures used for the quarter.

Comparison of Budget Authorities and Quarterly Expenditures as of September 30, 2013.

This table shows that the OCI spent 959,148 (21% of the Authorities) in the second quarter of 2012-13. Authorities total 4,750,020.

This table also shows that the OCI spent 1,023,659 (22% of the Authorities) in the second quarter of 2013-14. Authorities total 4,676,785.

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:

Howard Sapers
Correctional Investigator
Ottawa, Canada

Date


Manuel Marques
Chief Financial Officer
Ottawa, Canada

Date

 

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2013-14 (in dollars)
Expenditures Planned expenditures for the year ending March 31, 2014 Expensed during the quarter ended September 30, 2013 Year to date used at quarter ended
September 30, 2013
Personnel $ 3,825,272 $ 833,346 $ 1,816,100
Transportation and communications 289,700 53,127 105,201
Information 27,900 10,451 11,935
Professional and special services 452,700 67,015 114,712
Rentals 16,700 14,848 21,082
Repair and maintenance - 15,659 16,244
Utilities, material and supplies 57,513 6,020 9,160
Acquisition of land, buildings and works - - -
Acquisition of machinery and equipment 7,000 23,136 27,103
Transfer payments - - -
Public debt charges - - -
Other subsidies and payments - 59 126
Total budgetary expenditures $ 4,676,785 $ 1,023,659 $ 2,121,661
Fiscal year 2012-13 (in dollars)
Expenditures Planned expenditures for the year ending March 31, 2013 Expensed during the quarter ended September 30, 2012 Year to date used at quarter ended
September 30, 2012
Personnel $ 3,599,984 $ 815,116 $ 1,727,088
Transportation and communications 289,700 65,683 111,783
Information 19,700 3,787 4,257
Professional and special services 476,500 36,037 78,744
Rentals 16,700 3,127 6,557
Repair and maintenance - 1,113 1,754
Utilities, material and supplies 63,400 6,996 15,532
Acquisition of land, buildings and works - - -
Acquisition of machinery and equipment 103,017 27,275 28,669
Transfer payments - - -
Public debt charges - - -
Other subsidies and payments 181,019 14 79
Total budgetary expenditures $ 4,750,020 $ 959,148 $ 1,974,463

 

Statement of authorities (unaudited)

Fiscal year 2013-14 (in dollars)
  Total available for use for the year ending March 31, 2014 Expended during the quarter ended September 30, 2013 Year to date used at quarter ended September 30, 2013
Vote 40 – Program expenditures $ 4,109,837 $ 881,922 $ 1,838,187
Budgetary statutory authorities 566,948 141,737 283,474
Total authorities $ 4,676,785 $ 1,023,659 $ 2,121,661
Fiscal year 2012-13 (in dollars)
  Total available for use for the year ending March 31, 2013 Expended during the quarter ended September 30, 2012 Year to date used at quarter ended September 30, 2012
Vote 40 – Program expenditures $ 4,179,922 $ 816,623 $ 1,689,414
Budgetary statutory authorities 570,098 142,525 285,049
Total authorities $ 4,750,020 $ 959,148 $ 1,974,463