Quarterly Financial Report for PACS - Quarter ended September 30, 2011

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Statement outlining results, risks and significant changes in operations, personnel and program For the quarter ended September 30, 2011

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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 Accounting Standard 1.3. This quarterly financial report should be read in conjunction with the Main Estimates and Supplementary Estimates.

This quarterly report has not been subjected to an external audit or review.

Authority, Mandate and Program Authorities

The Public Appointments Commission Secretariat (PACS) was created by Order in Council on April 21, 2006.

The mandate of the Public Appointments Commission is to oversee the processes through which people are appointed to agencies, boards, commissions, Crown corporations but does not extend to making individual appointments. PACS's main role is to provide advice and support for the development of the Public Appointments Commission.

PACS' main responsibilities are:

  • laying the groundwork for the Commission, including the development of a Code of Practice (Code) and associated guidance governing the selection processes for GIC appointments;
  • designing frameworks for assessing compliance with the Code, including compliance audits;
  • supporting the Commission, once established, with the preparation of an annual report to the Prime Minister and to Parliament on accomplishments and accounting of assigned resources; and
  • in advance of the Commission's establishment, supporting Privy Council Office officials in their efforts to continuously improve the efficiency, fairness and transparency of the existing framework governing the public appointments system.

Further information on PACS' program activities can be found in Part II and Part III of the Main Estimates.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the department's spending authorities granted by Parliament and those used by the department, consistent with the Main Estimates and Supplementary Estimates for 2011-12 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework (using a cash basis) 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 appropriations acts or through legislation in the form of statutory spending authority for specific purposes.

When Parliament is dissolved for the purpose 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 Department uses the full accrual method of accounting to prepare and present its departmental financial statements that are part of the departmental performance reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

Highlights of Fiscal Quarter and Fiscal Year to Date (YTD) Results

Statement of Authorities

As of September 30, 2011, total authorities available for the year have increased by $7 thousand when compared to the same quarter of 2010-11.

Overall, the Public Appointments Commission Secretariat's funding remains approximately the same as the previous year. However, the increase of $7 thousand to the statutory authorities from $118 thousand in 2010-11 to $125 thousand in 2011-12 is due to a 1% increase on the rate for the employee benefit plan, from 17% to 18% in 2011-12.

Statement of Departmental Budgetary Expenditures by Standard Object

In order to provide for the possibility that a Commission be appointed over the next fiscal year, the annual budget of $1.1 million is set aside for PACS. Prior to the establishment of the Commission, it is anticipated that only a portion of the forecasted budget (approximately $300,000 annually) will be spent by the existing Secretariat.

As of September 30 2011, the expended during the quarter has increased by $43 thousand compared to the same period for fiscal year 2010-11. Furthermore, the year-to-date used at quarter end as of September 30, 2011 has increased by $46 thousand compared to the same period in 2010-11.

As per the Statement of Departmental Budgetary Expenditures by Standard Object, the increase in the year-to-date used at quarter end during the quarter can mainly be attributed to the fact that the Deputy Executive Director retired in June and pay in lieu of leave was paid out in 2011-12 which was not paid in 2010-11.

Risks and Uncertainties

The Public Appointments Commission has yet to be established. Accordingly, the Secretariat remains focused on keeping its preparations for the establishment of the Commission everready, and on continuing to assist PCO officials with respect to ongoing improvements to appointment processes, primarily through research and the identification of best practices.

This Departmental 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.

The Deputy Executive Director retired in June 2011. In light of this departure, this quarterly financial report has been signed off by the Chief Financial Officer for the Privy Council Office. The Privy Council Office provides administrative support to the Public Appointments Commission Secretariat on an ongoing basis. The Chief Financial Officer of the Privy Council Office can attest to the financial information contained within these reports.

Significant Changes in Relation to Operations, Personnel and Programs

There have been no significant changes in relation to operations and programs except for the fact that since the end of June 2011, the Deputy Executive Director has retired and has not been replaced yet.

Approved by:

Marc Bélisle, CA
A/Assistant Deputy Minister
Corporate Services Branch
Privy Council Office

Ottawa, Canada

Statement of Authorities (unaudited)

(in thousands of dollars)
Fiscal year 2011-2012 Fiscal year 2010-2011
Planned expenditures for the year ending March 31, 2012 Expended during the quarter ended September 30, 2011 Year to date used at quarter end Planned expenditures for the year ending March 31, 2011 Expended during the quarter ended September 30, 2010 Year to date used at quarter end
Vote 1 - Net operating expenditures 992 91 100 992 51 58
Budgetary statutory authorities 125 32 63 118 29 59
Total budgetary authorities 1,117 123 163 1,110 80 117
Total Authorities 1,117 123 163 1,110 80 117

Note: Details may not add to totals due to rounding

Table 1: Departmental budgetary expenditures by Standard Object (unaudited)

(in thousands of dollars)
Fiscal year 2011-2012 Fiscal year 2010-2011
Planned expenditures for the year ending March 31, 2012 Used during the quarter ended September 30, 2011 Year to date used at quarter end Total available for use for the year ending March 31, 2011 Used during the quarter ended September 30, 2010 Year to date used at quarter end
Personnel 824 123 154 815 65 95
Transportation and communications 1 - - 30 - -
Information - - - 1 - -
Professional and special services 268 - 9 226 12 19
Rentals 8 - - 20 1 1
Repair and maintenance 8 - - 6 - -
Utilities, materials and supplies 4 - - 7 - -
Acquisition of machinery and equipment 4 - - 2 - -
Other subsidies and payments - - - 3 2 2
Total gross budgetary expenditures 1,117 123 163 1,110 80 117
Total Authorities 1,117 123 163 1,110 80 117

Note: Details may not add to totals due to rounding