Quarterly Financial Reports (unaudited)
For the quarter ended September 30, 2015

 

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 2015-16 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, 2015.

This table shows that the OCI spent $2,142,659 (44% of the Authorities) as of the second quarter of 2015-16. Authorities total $4,856,556.

 

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

 

By Vote

Fiscal year 2015-16 (in dollars)
By Vote Total available for use for the year ending March 31, 2016 Used during the quarter ended September 30, 2015 Year to date used at quarter-end
Vote 1 – Program expenditures $ 4,307,396 $ 960,064 $ 1,868,079
Budgetary statutory authorities 549,160 137,290 274,580
Total Authorities $ 4,856,556 $ 1,097,354 $ 2,142,659

 

Fiscal year 2014-15 (in dollars)
By Vote Total available for use for the year ending March 31, 2015 Used during the quarter ended September 30, 2014 Year to date used at quarter-end
Vote 1 – Program expenditures $ 4,120,298 $ 959,401 $ 2,067,275
Budgetary statutory authorities 539,354 134,839 269,677
Total Authorities $ 4,659,652 $ 1,094,240 $ 2,336,952

 

By Standard Object (SO)

Fiscal year 2015-2016 (in dollars)
Gross Expenditures Planned expenditures for the year ending March 31, 2016 Expended during the quarter ended September 30, 2015 Year to date used at quarter-end
Personnel $ 3,817,970 $ 948,373 $ 1,880,880
Transportation and communications 310,715 63,489 117,038
Information 67,900 12,747 14,081
Professional and special services 438,083 60,416 112,096
Rentals 16,000 3,185 5,379
Repair and maintenance 29,888 1,366 1,366
Utilities, material and supplies 94,000 4,532 8,548
Acquisition of land, buildings and works - - -
Acquisition of machinery and equipment 82,000 3,160 3,185
Transfer payments - - -
Public debt charges - - -
Other subsidies and payments - 86 86
Total budgetary expenditures $ 4,856,556 $ 1,097,354 $ 2,142,659

 

Fiscal year 2014-15 (in dollars)
Gross Expenditures Planned expenditures for the year ending March 31, 2015 Expended during the quarter ended September 30, 2014 Year to date used at quarter-end
Personnel $ 3,808,164 $ 899,443 $ 1,919,145
Transportation and communications 289,700 73,158 112,014
Information 27,900 24,276 28,057
Professional and special services 327,000 74,444 129,343
Rentals 16,000 8,540 10,937
Repair and maintenance 59,888 3,518 4,101
Utilities, material and supplies 6,000 5,181 6,528
Acquisition of land, buildings and works - - -
Acquisition of machinery and equipment - 2,440 3,445
Transfer payments - - -
Public debt charges - - -
Other subsidies and payments 125,000 3,240 123,382
Total budgetary expenditures $ 4,659,652 $ 1,094,240 $ 2,336,952

By Program

Fiscal year 2015-16 (in dollars)
By Program Planned expenditures for the year ending March 31, 2016 Used during the quarter ended September 30, 2015 Year to date used at quarter-end
Ombudsman to federal offenders $ 3,723,726 $ 783,136 $ 1,546,884
Internal Services 1,132,830 314,218 595,775
Total program expenditures $ 4,856,556 $ 1,097,354 $ 2,142,659

 

Fiscal year 2014-15 (in dollars)
By Program Planned expenditures for the year ending March 31, 2015 Used during the quarter ended September 30, 2014 Year to date used at quarter-end
Ombudsman to federal offenders $ 3,623,993 $ 764,101 $ 1,686,806
Internal Services 1,035,659 330,139 650,146
Total program expenditures $ 4,659,652 $ 1,094,240 $ 2,336,952