Quarterly Financial Report (unaudited) - 3rd Quarter 2013-2014

For the quarter ended December 31, 2013

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 and Supplementary Estimates for the 2013-14 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 Main Estimates and Supplementary Estimates for which full supply was released on June 20, 2013, and on December 12, 2013. Events that have taken place following the close of the quarter are not reflected in this report.

The CPC's quarterly and year-to-date spending are in line with that of the previous year. Any difference is due to the timing of purchases. The CPC had spent approximately 46% of its authorities by the end of the third quarter. The CPC received a $4.7M increase in its appropriations in Supplementary Estimates 'B'. 

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. 

By the end of the third quarter of 2013–14, the CPC's expenditures on personnel totalled 64% of its planned expenditures. 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 Civilian Review and Complaints Commission for the RCMP.

3. Risks and uncertainties

As previously mentioned, 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 Civilian Review and Complaints Commission for the RCMP (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.
Interim Chair
Ottawa, Canada
February 5, 2014
_____________________
Helen Banulescu
Chief Financial Officer
Ottawa, Canada
February 5, 2014

Statement of Authorities (unaudited)

Fiscal year 2013–14 (in thousands of dollars)
  Total available for use for the year ending March 31, 2014note * Expended during the quarter ended December 31, 2013 Year-to-date used at quarter-end
Return to note * referrer Includes only authorities available for use and granted by Parliament at quarter-end.
Vote 65 – Program expenditures $9,396 $1,425 $4,346
Statutory authorities – Employee benefit plans 1,006 144 432
Total authorities $10,402 $1,569 $4,778

Fiscal year 2012–13 (in thousands of dollars)
  Total available for use for the year ending March 31, 2013note * Expended during the quarter ended December 31, 2012 Year-to-date used at quarter-end
Return to note * referrer Includes only authorities available for use and granted by Parliament at quarter-end.
Vote 65 – Program expenditures $7,883 $1,862 $4,858
Statutory authorities – Employee benefit plans 576 288 432
Total authorities $8,459 $2,150 $5,290

Statement of Expenditures by Standard Object (unaudited)

Fiscal year 2013–14 (in thousands of dollars)
Expenditures Planned expenditures for the year
ending March 31, 2014
Expensed during the quarter ended
December 31, 2013
Year-to-date used at quarter-end
Personnel $6,479 $1,231 $4,131
Transportation and communications 765 71 162
Information 200 2 6
Professional and special services 1,753 128 282
Rentals 196 12 33
Purchased repair and maintenance 163 29 30
Utilities, material and supplies 292 13 29
Acquisition of land, buildings and works 369 - -
Acquisition of machinery and equipment 185 84 106
Other subsidies and payments - -1 -1
Total gross expenditures $10,402 $1,569 $4,778

Fiscal year 2012–13 (in thousands of dollars)
Expenditures Planned expenditures for the year
ending March 31, 2013
Expensed during the quarter
ended December 31, 2012
Year-to-date used at quarter-end
Personnel $5,481 $1,377 $4,045
Transportation and communications 399 66 158
Information 100 5 7
Professional and special services 1,757 633 907
Rentals 111 16 58
Purchased repair and maintenance 52 8 11
Utilities, material and supplies 177 15 38
Acquisition of land, buildings and works 60 - -
Acquisition of machinery and equipment 322 30 65
Other subsidies and payments - 0 1
Total gross expenditures $8,459 $2,150 $5,290

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