Quarterly Financial Report (unaudited) - 1st Quarter 2014-2015

For the quarter ended June 30, 2014

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.  This quarterly report should be read in conjunction with the Main Estimates and Supplementary Estimates. This quarterly report has not been subject to an external audit or review.

Mandate

The Commission for Public Complaints Against the RCMP (CPC) is an independent agency created by Parliament and is not part of the Royal Canadian Mounted Police (RCMP). The CPC's fundamental role is to provide civilian review of the conduct of RCMP members in carrying out their policing duties, thereby holding the RCMP accountable to the public. The CPC ensures that complaints about the conduct of RCMP members are examined fairly and impartially. Its findings and recommendations help identify, correct and prevent the recurrence of policing problems caused by the conduct of specific RCMP members or by deficiencies in RCMP policies or practices. The CPC has the authority to make findings and recommendations, but cannot impose discipline or make monetary awards to complainants. A summary description of the CPC program activities can be found in Part II of the Main Estimates.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting and a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities. The accompanying Statement of Authorities includes the CPC's spending authorities granted by Parliament and those used by the agency, consistent with the Main Estimates for the 2014–15 fiscal year.

2. Highlights of fiscal quarter and fiscal year-to-date (YTD) results

This quarterly report reflects the results of the current fiscal period in relation to the Main Estimates for which full supply was released on June 20, 2014. Events that have taken place following the close of the quarter are not reflected in this report.

The CPC's Main Estimates increased from $5.4M in 2013–14 to $10M in 2014–15 to support the new elements of the Civilian Review and Complaints Commission for the RCMP (CRCC) mandate outlined in Bill C-42: An Act to amend the Royal Canadian Mounted Police Act and to make related and consequential amendments to other Acts

By the end of the first quarter of 2014–15, the CPC had spent approximately 21% of its authorities. The CPC's expenditures on personnel totalled 24% of its planned expenditures. The increase of $192 thousands for other subsidies and payments is due to a one-time transition payment for the implementation of salary payment in arrears by the Government of Canada. The CPC is anticipating that spending on personnel will remain high throughout the year as it works to ensure that it is fully staffed to ensure a smooth transition to the CRCC.

The CPC's expenditures are influenced by the number and complexity of complaints and requests for review it receives. A significant policing incident or a spike in complaints and/or requests for review could significantly increase expenditures and result in resource pressures. The CPC has ensured that there is sufficient flexibility within its budget to respond in a manner that fulfils its mandate. 

3. Risks and uncertainties

The CPC has no control over serious incidents between the RCMP and the public. Such events may impact on workloads across the CPC and have the potential to negatively affect the achievement of service standards. Through the use of supply arrangements for specialized investigators, the tracking of workloads within the CPC and, where needed, the reallocation of staff, the CPC maintains the necessary flexibility to undertake important and high profile investigations.

4. Significant changes in relation to operations, personnel and programs

The CPC was not included in the Budget 2012 saving measures and therefore has not reduced its personnel or programs. On June 19, 2013, Bill C-42, An Act to amend the Royal Canadian Mounted Police Act and to make related and consequential amendments to other Acts, received Royal Assent.  The Act creates the CRCC, replacing the existing CPC.  The mandate of the new CRCC will include the existing complaint intake, investigation and review functions, as well as new authorities to work jointly with other law enforcement review bodies, conduct reviews of specified RCMP activities, undertake research, conduct outreach efforts, and provide independent observation of investigations of serious incidents involving RCMP members. In addition, the CRCC will be required to implement enhanced reporting to provinces which contract for RCMP services.  The provisions which create the CRCC will come into force on a date set by an Order in Council. 

Approved by:

_____________________
Ian McPhail, Q.C.
Chair
Ottawa, Canada
August 7, 2014
_____________________
Helen Banulescu
Chief Financial Officer
Ottawa, Canada
August 7, 2014

Statement of authorities (unaudited)

Fiscal year 2014-15 (in thousands of dollars)
  Total available for use for the year ending March 31, 2015Note * Expended during the quarter ended June 30, 2014 Year to date used at quarter-end

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

Vote 1 – Program expenditures $9,049 $1,895 $1,895
Statutory authorities– Employee Benefit Plans 961 240 240
Total authorities $10,010 $2,135 $2,135
Fiscal year 2013-14 (in thousands of dollars)
  Total available for use for the year ending March 31, 2014Note * Expended during the quarter ended June 30, 2013 Year to date used at quarter-end
Vote 65 – Program expenditures $4,850 $1,402 $1,402
Statutory authorities – Employee Benefit Plans 576 144 144
Total authorities $5,426 $1,546 $1,546

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

Statement of expenditures by standard object (unaudited)

Fiscal year 2014-15 (in thousands of dollars)
Expenditures: Planned expenditures for the year ending March 31, 2015 Expensed during the quarter ended June 30, 2014 Year to date used at quarter-end
Personnel $6,787 $1,602 $1,602
Transportation and communications 637 65 65
Information 105 3 3
Professional and special services 1,621 178 178
Rentals 118 7 7
Purchased repair and maintenance 263 71 71
Utilities, material and supplies 337 10 10
Acquisition of land, buildings and works - - -
Acquisition of machinery and equipment 142 7 7
Other subsidies and payments - 192 192
Total Gross Expenditures $10,010 $2,135 $2,135
Fiscal year 2012-13 (in thousands of dollars)
Expenditures: Planned expenditures for the year ending March 31, 2014 Expensed during the quarter ended June 30, 2013 Year to date used at quarter-end
Personnel $3,882 $1,402 $1,402
Transportation and communications 246 54 54
Information 55 3 3
Professional and special services 869 56 56
Rentals 105 9 9
Purchased repair and maintenance 42 - -
Utilities, material and supplies 115 5 5
Acquisition of land, buildings and works 32 - -
Acquisition of machinery and equipment 80 17 17
Other subsidies and payments - - -
Total Gross Expenditures $5,426 $1,546 $1,546
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