Quarterly Financial Reports (unaudited)
For the quarter ended September 30, 2021

 

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.

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 refers to the activities and resources of the 10 distinct service categories that support Program delivery in the organization.

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 2021-22 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 highlights 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, 2021.

This table shows that the OCI spent $2,476,039 (44.5% of the Authorities) as of the second quarter of 2021-2022.Authorities total, including the Employee Benefit Plan (EBP) for the full year is $5,566,897.

 

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).  Spending on operating and maintenance costs are less than projected because of travel restrictions due to the current pandemic and public health guidelines.

Approved by:

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


Sonja Mitrovic
Chief Financial Officer
Ottawa, Canada

 

By Vote

Fiscal year 2021-22 (in dollars)
By Vote Total available for use for the year ending March 31, 2022 Used during the quarter ended September 30, 2021 Year to date used at quarter-end
Vote 1 – Program expenditures 4,977,704 1,101,423 2,181,442
Budgetary statutory authorities 589,193 147,298 294,597
Total Authorities 5,566,897 1,248,721 2,476,039

 

Fiscal year 2020-21 (in dollars)
By Vote Total available for use for the year ending March 31, 2021 Used during the quarter ended September 30, 2020 Year to date used at quarter-end
Vote 65 – Program expenditures 4,735,704 1,293,812 2,431,306
Budgetary statutory authorities 567,906 141,977 283,953
Total Authorities 5,303,610 1,435,789 2,715,259

 

By Standard Object (SO)

Fiscal year 2021-22 (in dollars)
Gross Expenditures Planned expenditures for the year ending March 31, 2022 Expended during the quarter ended September 30, 2021 Year to date used at quarter-end
Personnel 4,570,229 1,169,973 2,317,927
Transportation and communications 150,000 7,976 10,674
Information 88,491 13,091 13,091
Professional and special services 500,000 51,152 103,515
Rentals 30,000 2,250 7,975
Repair and maintenance 20,000 - -
Utilities, material and supplies 208,177 2,882 4,557
Acquisition of land, buildings and works - -
Acquisition of machinery and equipment 33 1,048
Transfer payments - -
Public debt charges - -
Other subsidies and payments 1,365 17,252
Total budgetary expenditures 5,566,897 1,248,721 2,476,039

 

Fiscal year 2020-21 (in dollars)
Gross Expenditures Planned expenditures for the year ending March 31, 2021 Expended during the quarter ended September 30, 2020 Year to date used at quarter-end
Personnel 4,405,119 1,282,209 2,462,025
Transportation and communications 300,000 4,126 26,869
Information 135,000 2,091 2,091
Professional and special services 265,491 8,875 40,388
Rentals 38,000 11,808 12,279
Repair and maintenance 50,000 4,016 11,672
Utilities, material and supplies 60,000 83,545 87,026
Acquisition of land, buildings and works - -
Acquisition of machinery and equipment 50,000 36,522 42,978
Transfer payments - -
Public debt charges - -
Other subsidies and payments 2,597 29,931
Total budgetary expenditures 5,303,610 1,435,789 2,715,259