Quarterly Financial Report (unaudited) - 3rd Quarter 2016-2017

For the quarter ended December 31, 2016

1.0 Introduction

This quarterly financial report has been prepared by management as required by section 65.1 of the Financial Administration Act, in the form and manner prescribed by the Treasury Board Accounting Standard 1.3. This quarterly report should be read in conjunction with the Main Estimates. 

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

1.1 Mandate

The Civilian Review and Complaints Commission for the RCMP (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.

1.2 Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes CRCC's spending authorities granted by Parliament and those used by the agency consistent with the Main Estimates for the 2016-17 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework 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 appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

The CRCC uses the full accrual method of accounting to prepare and present its annual departmental financial statements that are part of the departmental performance reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

2.0 Highlights of Fiscal Quarter and Fiscal Year-to-Date (YTD) Results

By the end of the third quarter of 2016-17, the CRCC spent approximately 61% of its authorities compared to 63% for the same period in 2015-16.

Personnel represented 65% of CRCC's total planned expenditures for 2015-16 and remains the same in 2016-17. The CRCC is anticipating that spending on personnel will remain high throughout the year as it continues its transition to its new mandate.

3.0 Risks and Uncertainties

The CRCC's ongoing outreach and stakeholder engagement initiatives and its development of specialized services to Indigenous communities have contributed to greater awareness and expectations from Indigenous leaders and the communities they represent. Inherent in this emerging dynamic is the risk that the CRCC's current appropriations and resources are not sufficient to meet these expectations.

While the CRCC's operating budget and in-house resources are sufficient to manage current public complaint levels, it has minimal surge capacity. By tracking complaints and monitoring trends, the CRCC can respond to priority areas and files providing some mitigation of this risk. The CRCC also maintains a strategic reserve in the event of a surge in demand for services and has a procurement strategy in place to call up additional investigative resources to meet short-term surge requirements.

4.0 Significant Changes in Relation to Operations, Personnel and Programs

The CRCC has established an office in British Columbia with the objective of enhancing its visibility and role in relation to processing and investigating public complaints about the RCMP in the northern regions of the province. The initiative will build more effective and collaborative relationships with Indigenous leaders and the communities they represent, provincial and municipal authorities responsible for public safety and law enforcement oversight, as well as stakeholders and interest groups implicated in police/community relationships. The initiative is funded through the reallocation of existing CRCC resources. Four FTE positions have been assigned to the office and will be supported, when needed, by investigative resources drawn from the CRCC's existing supply arrangement for contract investigators.

5.0 Approval by Senior Officials

Approved by:

_____________________
Ian McPhail, Q.C.
Chairperson
Ottawa, Canada
February 24, 2017

_____________________
Tim Cogan
Chief Financial Officer and Director
Corporate Services & Communications
Ottawa, Canada
February 24, 2017


6.0 Statement of Authorities (unaudited)

Fiscal year 2016–17 (in dollars)
  Total available for use for the year ending March 31, 2017note * Expended during the quarter ended December 31, 2016 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 1 – Program expenditures 9,472,435 1,777,593 5,662,830
Statutory authorities – Employee benefit plans 1,002,508 250,627 751,881
Total authorities 10,474,943 2,028,220 6,414,711

Fiscal year 2015–16 (in dollars)
  Total available for use for the year ending March 31, 2016note * Expended during the quarter ended December 31, 2015 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 1 – Program expenditures 9,475,985 1,633,562 5,874,074
Statutory authorities – Employee benefit plans 979,194 244,799 734,396
Total authorities 10,455,179 1,878,361 6,608,470

7.0 Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2016–17 (in dollars)
Expenditures
By Standard Object (SO)
Planned expenditures for the year
ending March 31, 2017
Expended during the quarter ended
December 31, 2016
Year-to-date used at quarter-end
Personnel 6,831,044 1,575,559 4,964,137
Transportation and communications 784,693 98.747 240,054
Information 167,301 14,119 28,913
Professional and special services 1,781,337 259,895 755,576
Rentals 90,666 29,170 98,932
Repair and maintenance 129,523 173 2,000
Utilities, material and supplies 226,665 13,283 47,513
Acquisition of land, buildings and works 134,920 - -
Acquisition of machinery and equipment 130,602 37,274 79,394
Transfer payments - - -
Public debt charges - - -
Other subsides and payments 198,192 - 198,192
Total net budgetary expenditures 10,474,943 2,028,220 6,414,711

Fiscal year 2015–16 (in dollars)
Expenditures
By Standard Object (SO)
Planned expenditures for the year
ending March 31, 2016
Expended during the quarter ended
December 31, 2015
Year-to-date used at quarter-end
Personnel 6,807,730 1,469,682 5,497,371
Transportation and communications 706,087 119,429 265,462
Information 150,018 17,885 28,254
Professional and special services 1,891,233 199,382 636,326
Rentals 100,012 20,135 35,937
Repair and maintenance 200,025 660 23,794
Utilities, material and supplies 210,026 21,942 39,066
Acquisition of land, buildings and works - - -
Acquisition of machinery and equipment 390,048 29,246 82,260
Transfer payments - - -
Public debt charges - - -
Other subsides and payments - - -
Total net budgetary expenditures 10,455,179 1,878,361 6,608,470

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