Quarterly Financial Report for PACS - Quarter ended September 30, 2012

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Statement outlining results, risks and significant changes in operations, personnel and programs
For the quarter ended September 30, 2012


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 and with the previous Quarterly Financial Statements as well as Canada's Economic Action Plan 2012 (Budget 2012).

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

Authority, Mandate and Program Authorities

The Public Appointments Commission Secretariat (the Secretariat) was created by Order in Council on April 21, 2006 to facilitate the creation and maintenance of this Commission.

The mandate of the Public Appointments Commission is to oversee the process through which people are appointed to agencies, boards, commissions and Crown corporations, but does not extend to making individual appointments.

The Public Appointments Commission Secretariat's main role is to provide advice and support for the development of the Public Appointments Commission.

Further information on The Public Appointments Commission Secretariat's 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 fiscal year 2012-13. 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 moneys 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.

As part of the Parliamentary business of supply, the Main Estimates must be tabled in Parliament on or before March 1 preceding the new fiscal year. Budget 2012 was tabled in Parliament on March 29, 2012 after the tabling of the Main Estimates on February 28, 2012. As a result, the measures announced in the Budget 2012 could not be reflected in the 2012-13 Main Estimates.

In fiscal year 2012-13, frozen allotments will be established by Treasury Board authority in departmental votes to prohibit spending of funds already identified as savings measures in Budget 2012. In future years, the changes to departmental authorities will be implemented through the Annual Reference Level Update, as approved by Treasury Board, and reflected in the subsequent Main Estimates tabled in Parliament.

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, 2012, total authorities available for the year are similar to the same quarter of 2011-12. However, frozen allotments will be established in departmental votes for fiscal year 2012-13 to prohibit spending of funds identified as savings measures in Canada's Economic Action Plan (Budget 2012).

Statement of Departmental Budgetary Expenditures by Standard Object

On March 29, 2012, as part of Budget 2012, the Government announced that the Public Appointments Commission Secretariat, which had been unstaffed and non-operational since June 2011, would not be continuing operations beyond fiscal year 2011–12.

Furthermore, the expenditures reduction in the year-to-date used at quarter end in 2011- 12 is mainly due to the retirement in June 2011 of the sole remaining staff member of the organization, the Deputy Executive Director. The position was never re-staffed and the Secretariat ceased its operations in June 2011.

Risks and Uncertainties

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 29, 2012.

The Public Appointments Commission Secretariat ceased to exist as per Canada's Economic Action Plan (Budget 2012). In fiscal year 2012-13, frozen allotments will be established by Treasury Board authority in departmental votes to prohibit spending of funds already identified as savings measures in Canada's Economic Action Plan (Budget 2012).

The Privy Council Office provided administrative support to the Public Appointments Commission Secretariat. The Chief Financial Officer of the Privy Council Office can attest to the financial information contained within this report. Therefore, this quarterly financial report has been approved by the Chief Financial Officer of the Privy Council Office.

Significant Changes in Relation to Operations, Personnel and Programs

The Public Appointments Commission Secretariat ceased to exist as per Canada's Economic Action Plan (Budget 2012).

Budget 2012 Implementation

This section provides an overview of the savings measures announced in Budget 2012 that will be implemented in order to refocus government and programs; make it easier for Canadians and businesses to deal with their government; and, modernize and reduce the back office.

The Public Appointments Commission and Secretariat (PACS) is achieving the Budget 2012 savings of $1.1M in fiscal year 2012-13 and in ongoing savings through the elimination of PACS.

Approved by:

Michelle Doucet
Chief Financial Officer
Privy Council Office

Ottawa, Canada
November 29, 2012

Statement of Authorities (unaudited)

(in thousands of dollars)
Fiscal year 2012-2013 Fiscal year 2011-2012
Planned expenditures for the year ending March 31, 2013 Expended during the quarter ended September 30, 2012 Year to date used at quarter end Planned expenditures for the year ending March 31, 2012 Expended during the quarter ended September 30, 2011 Year to date used at quarter end
**includes only Authorities available for use and granted by Parliament at quarter-end

(Total available for use does not reflect measures announced in Budget 2012).

Note: Details may not add to totals due to rounding.
Vote 1 - Net operating expenditures 992 - - 992 91 100
Budgetary statutory authorities 123 - - 125 32 63
Total budgetary authorities 1,115 - - 1,117 123 163
Total Authorities 1,115 - - 1,117 123 163

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

(in thousands of dollars)
Fiscal year 2012-2013 Fiscal year 2011-2012
Total available for use for the year ending March 31, 2013 Used during the quarter ended September 30, 2012 Year to date used at quarter end Total available for use for the year ending March 31, 2012 Used during the quarter ended September 30, 2011 Year to date used at quarter end
**includes only Authorities available for use and granted by Parliament at quarter-end

(Total available for use does not reflect measures announced in Budget 2012).

Note: Details may not add to totals due to rounding
Personnel 820 - - 824 123 154
Transportation and communications 2 - - 1 - -
Professional and special services 264 - - 268 - 9
Rentals 9 - - 8 - -
Repair and maintenance 6 - - 8 - -
Utilities, materials and supplies 4 - - 4 - -
Acquisition of machinery and equipment 9 - - 4 - -
Total gross budgetary expenditures 1,115 - - 1,117 123 163
Total Authorities 1,115 - - 1,117 123 163