Canadian Human Rights Commission Quarterly Financial Report - For the quarter ended December 31, 2017

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Canadian Human Rights Commission Quarterly Financial Report

Statement outlining results, risks and significant changes
in operations, personnel and program
For the quarter ended December 31, 2017

1. Introduction

This quarterly report 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 GC 4400 Accounting Standard. It should be read in conjunction with the Main Estimates. This report has not been subject to an external audit or review.

1.1 Authority, Mandate and Program Activities

The Canadian Human Rights Commission (the Commission) was established in 1977 under Schedule I.1 of the Financial Administration Act in accordance with the Canadian Human Rights Act (CHRA). The Commission leads the administration of the CHRA and ensures compliance with the Employment Equity Act (EEA). The CHRA prohibits discrimination and the EEA promotes equality in the workplace. Both laws apply the principles of equal opportunity and non-discrimination to federal government departments and agencies, Crown corporations, and federally regulated private sector organizations.

Further details on the Commission's authority, mandate and program activities can be found in the Departmental Plans (DP) and Part II of the Main Estimates.

1.2 Basis of Presentation

This quarterly report has been prepared using an expenditure basis of accounting. The accompanying Statement of Authorities includes the Commission’s spending authorities granted by Parliament and those used by the Commission, consistent with the Main Estimates, Supplementary Estimates and Treasury Board vote transfers for the 2017-18 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 money 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 Commission 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.

2. Highlights of the Fiscal Quarter and Fiscal Year-to-Date (YTD) Results

2.1 Statement of Authorities

As reflected in the attached Statement of Authorities, the Commission’s total authorities available for use for the current fiscal year have increased by $675,182 (or 3 percent) when compared to the third quarter of 2016-17. This represents the consolidated impact of the increase in Program authorities due to an increase in compensation allocations, an increase in year end carry forward and the Budget 2016 reduction in professional services, and travel and advertising, with a decrease in Employee Benefit Plan authorities.

The Commission provides Internal Support Services to certain other small government departments related to the provision of finance, human resources, compensation, procurement, administration and information technology services. These Internal Support Services agreements are recorded as revenues as per section 29.2 of the Financial Administration Act. When compared to the third quarter of 2016-17, the revenues netted against the expenditures have increased by $107,172 which represents increased services provided to current clients and the addition of one new client. 

2.2 Statement of Department Budgetary Expenditures by Standard Object

As per the attached Budgetary Expenditures by Standard Object, total year-to-date net budgetary expenditures (April to December) represent 67 percent of total budgetary authorities available for use. The majority of the expenditures are for personnel expenditures, which represent 88 percent of the total gross amount spent as of December 31, 2017.

Total year-to-date gross budgetary expenditures have increased by $1,257,631 when compared to the expenditures reported for the same period in 2016-17 primarily due to higher personnel expenditures as a result of retroactive payments for newly signed collective agreements. 

Total year-to-date revenues have increased by $428,226 when compared to revenues reported for the same period in 2016-17 due to increased services provided to current clients and the addition of one new client.

3. Risks and Uncertainties

The Commission continues to see a rise in the complaints caseload. The total caseload has increased 30% since end of the second quarter of 2017-18 or 42% since the beginning of the 2017-18 fiscal year. In particular, the pre-complaint caseload increased by 93% after the introduction of the electronic complaint form on the Commission’s website since the end of the second quarter of 2017-18. 

There is a risk that the growing caseload and the addition of two new grounds of discrimination to the Canadian Human Rights Act: “gender identity or expression,” and “genetic characteristics” will further strain the Commission’s resources.

All other risks are identified in the 2017-18 Departmental Plan.

4. Significant Changes in Relation to Operations, Personnel and Programs

There were no significant changes in the third quarter of 2017-18.

Approved by:

Original Signed by


Original Signed by


Marie-Claude Landry, Ad. E.

Chief Commissioner

Sue Stimpson

Chief Financial Officer

Ottawa, Ontario
February 13, 2018


Canadian Human Rights Commission
Quarterly Financial Report
For the quarter ending December 31, 2017

Statement of Authorities (unaudited)

  Fiscal Year 2017-18 (in dollars) Fiscal Year 2016-17 (in dollars)
(in dollars) Total available for use for the year ending March 31, 2018* Used during the quarter ended December 31, 2017 Year to date used at quarter-end Total available for use for the year ending March 31, 2017* Used during the quarter ended December 31, 2016 Year to date used at quarter-end
Bugetary Authorities
Vote 10 - Program Expenditures 22,053,034 5,069,096 15,137,874 21,136,203 4,571,059 13,699,005
Less: Revenues Netted Against Expenditures (1,200,000)  (491,230) (1,384,781) (1,200,000) (384,058) (956,553)
Budgetary Statutory Authorities
Employee Benefit Plans 2,600,188 650,047 1,950,141 2,841,837 710,459 2,131,378
Total Budgetary Authorities 23,453,222 5,227,913 15,703,234 22,778,040 4,897,459 14,873,829

*Includes only Authorities available for use and granted by Parliament at quarter-end

 

Canadian Human Rights Commission
Quarterly Financial Report
For the quarter ended December 31, 2017

Budgetary Expenditures by Standard Object (unaudited)

  Fiscal Year 2017-18 (in dollars) Fiscal Year 2016-17 (in dollars)
(in dollars) Planned expenditures for the year ending March 31, 2018 Expended during the quarter ended December 31, 2017 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2017 Expended during the quarter ended December 31, 2016 Year to date used at quarter-end
Expenditures:
Personnel 20,521,124 4,912,883 15,117,274 19,981,785 4,552,264 14,063,725
Transportation and Communications 900,000 147,742 455,123 894,690 203,926 486,347
Information 200,000 14,452 72,641 160,800 20,227 85,958
Professional and Special Services 2,047,098 431,354 930,407 1,951,087 351,699 771,137
Rentals 325,000 32,293 134,111 293,184 28,555 137,208
Repair and Maintenance 100,000 28,288 68,450 393,190 22,992 60,984
Utilities, Material and Supplies 130,000 30,561 75,670 142,602 34,654 73,675
Acquisition of land, buildings and works 30,000 1  24,811 - - -
Acquisitions of Machinery and Equipment 400,000 121,569 209,528 321,878 67,202 151,350
Other Payments - - - 5,500 - -
Total Gross Budgetary Expenditures  24,653,222 5,719,143 17,088,015 24,144,716 5,281,519 15,830,384
Less: Revenues netted against expenditures
Internal Support Services (1,200,000) (491,230) (1,384,781) (1,366,676) (384,060) (956,555)
Total Net Budgetary Expenditures 23,453,222 5,227,913 15,703,234 22,778,040 4,897,459 14,873,829