Quarterly Financial Report (unaudited) - 3rd Quarter 2014-2015

For the quarter ended December 31, 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 new Civilian Review and Complaints Commission for the RCMP (CRCC) replaced the Commission for Public Complaints Against the RCMP (CPC) on November 28, 2014, when the provisions contained in Bill C-42: An Act to amend the Royal Canadian Mounted Police Act and to make related and consequential amendments to other Acts came into force. The CRCC's fundamental role is to provide civilian review of the conduct of the RCMP members in carrying out their policing duties, thereby holding the RCMP accountable to the public. The CRCC ensures that complaints about the conduct of RCMP members are examined fairly and impartially. Its findings and recommendations help identify and remedy policing problems which stem from the conduct of individual RCMP members or from deficiencies in RCMP policies or practices. A summary description of the CRCC 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 CRCC'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 unexpended appropriations from the former Commission were transferred to the CRCC. The CRCC's Main Estimates increased from $5.4M in 2013–14 to $10.2M in 2014–15 to support the new elements of its mandate. By the end of the third quarter of 2014–15, the CRCC had spent approximately 64% of its authorities. The CRCC's expenditures on personnel totaled 70% of its planned expenditures. The increase of $192 thousand 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.

3. Risks and uncertainties

The CRCC has no control over serious incidents between the RCMP and the public. Such events may impact on workloads across the CRCC 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 CRCC and, where needed, the reallocation of staff and resources, the CRCC maintains the necessary flexibility to undertake important and high profile investigations. 

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

The mandate of the new CRCC includes 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 is required to implement enhanced reporting to provinces which contract for RCMP services.

Approved by:

_____________________
Ian McPhail, Q.C.
Chair
Ottawa, Canada
February 10, 2015
_____________________
Helen Banulescu
Chief Financial Officer
Ottawa, Canada
February 10, 2015

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 December 31, 2014 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 $9,282 $1,997 $5,873
Statutory authorities – Employee benefit plans 961 240 721
Total authorities $10,243 $2,237 $6,594

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

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
December 31, 2014
Year-to-date used at quarter-end
Personnel $6,787 $1,346 $4,778
Transportation and communications 637 110 276
Information 105 13 16
Professional and special services 1,822 705 1,063
Rentals 118 12 32
Purchased repair and maintenance 264 2 87
Utilities, material and supplies 337 14 39
Acquisition of land, buildings and works - - -
Acquisition of machinery and equipment 174 33 111
Other subsidies and payments - 2 193
Total gross expenditures $10,243 $2,237 $6,595

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

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