Quarterly Financial Report for PACS - Quarter ended December 31, 2011

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Statement outlining results, risks and significant changes in operations, personnel and program For the quarter ended December 31, 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 December 31, 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 $200,000 annually) will be spent by the existing Secretariat.

As of December 31, 2011, the expenditures during the quarter have decreased by $87 thousand compared to the same period for fiscal year 2010-11. Furthermore, the year-todate used at quarter end as of December 31, 2011 has decreased by $41 thousand compared to the same period in 2010-11.

As per the Statement of Departmental Budgetary Expenditures by Standard Object, the decrease in the year-to-date used at quarter end during the quarter can mainly be attributed to the fact that the position of Deputy Executive Director is vacant since June 2011.

Risks and Uncertainties

The Public Appointments Commission has yet to be established.

This Departmental Quarterly Financial Report (QFR) reflects the results of the current fiscal period in relation to the Main Estimates (and Supplementary Estimates as applicable) for which full supply was released on June 27, 2011.

The Deputy Executive Director position is vacant since June 2011. Accordingly, this quarterly financial report has been signed off by the Deputy 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 Deputy 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 since the last quarter.

Approved by:

Marc Bélisle, CA
Executive Director
Finance and Corporate Planning Division
Privy Council Office

Ottawa, Canada
February 29,2012

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 December 31, 2011 Year to date used at quarter end Planned expenditures for the year ending March 31, 2011 Expended during the quarter ended December 31, 2010 Year to date used at quarter end
Vote 1 - Net operating expenditures 992 - 100 992 88 146
Budgetary statutory authorities 125 31 94 118 30 89
Total budgetary authorities 1,117 31 194 1,110 118 235
Total Authorities 1,117 31 194 1,110 118 235

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 December 31, 2011 Year to date used at quarter end Total available for use for the year ending March 31, 2011 Used during the quarter ended December 31, 2010 Year to date used at quarter end
Personnel 824 31 185 815 107 202
Transportation and communications 1 - - 30 - -
Information - - - 1 - -
Professional and special services 268 - 9 226 12 31
Rentals 8 - - 20 1 2
Repair and maintenance 8 - - 6 - -
Utilities, materials and supplies 4 - - 7 - -
Acquisition of machinery and equipment 4 - - 2 - -
Other subsidies and payments - - - 3 (2) -
Total gross budgetary expenditures 1,117 31 194 1,110 118 235
Total Authorities 1,117 31 194 1,110 118 235

Note: Details may not add to totals due to rounding