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Quarterly financial report for the quarter ended December 31, 2016

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. It should be read in conjunction with the Main Estimates. This quarterly report has not been subject to an external audit or review. However, it has been reviewed by the OCL Audit and Evaluation Committee.

The OCL mandate is stated in the Lobbying Act and covers three areas of activity:

  • Establish and maintain the Registry of Lobbyists, which contains and makes public the information disclosed by lobbyists;
  • Develop and implement educational programs to foster public awareness of the requirements of the Act; and
  • Undertake administrative reviews and investigations to ensure compliance with the Act and the Lobbyists' Code of Conduct.

Further details on the OCL’s programs may be found in the 2016–17 Report on Plans and Priorities and in 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 OCL’s spending authorities granted by Parliament and those used by the organization consistent with the Main Estimates and Supplementary 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.

When Parliament is dissolved for the purposes of a general election, section 30 of the Financial Administration Act authorizes the Governor General, under certain conditions, to issue a special warrant authorizing the Government to withdraw funds from the Consolidated Revenue Fund. A special warrant is deemed to be an appropriation for the fiscal year in which it is issued.

The OCL uses the full accrual method of accounting to prepare and present its annual 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

The total authorities available as of December 31, 2016 have increased by $26K compared to the same quarter of the prior year, which is mainly attributable to an increase in the operating carry forward ($16K) and an increase of the employee benefits plan ($10K).

The total authorities available include the Treasury Board allotment transfer for the operating budget carry forward in the amount of approximately $201K in 2016–17 and $185K in 2015–16.

Statement of budgetary expenditures by standard object

The OCL has spent approximately 68% of its authorities by the end of the third quarter of 2016–17. The most significant expenditures are for personnel at 72% of the 2016–17 planned expenditures for that line object and they represent approximately 69% of the total amount spent as of December 31, 2016.

The total spent for other operating costs is approximately 61% of the annual planned expenditures related to other operating costs. This is explained by the fact that the OCL acquires some of its corporate services from other government entities through Memoranda of Understanding (MOUs) for information technology, human resources and financial services, and some of the invoices for services provided for the third quarter were not received before the end of the quarter and consequently, not reflected in this report.

The organization’s overall spending is higher than that of the previous year (increase of $31K or 1.0%). The most significant changes are for personnel, professional and special services, rentals and acquisitions of machinery and equipment.

The decrease of $59K in personnel expenditures is due to delays in staffing vacant positions in 2016–17.

The increase in professional and special services ($84K) is due to an increase of the cost for services obtained from other government departments and IT consultants.

A decrease of $32K in rentals is linked to a change in the accounting for printing and photocopier charges. An increase ($32K) in the acquisition of machinery and equipment is due to upgrades in our information technology infrastructure.

Risks and uncertainties

A financial risk arises due to the fact that the Commissioner’s decisions with respect to administrative reviews, investigations and applications for exemption from the five-year prohibition on lobbying may be subject to judicial review by the Federal Court. The current amount allocated for funding legal work would be insufficient in the event of a significant litigation.

Significant changes in relation to operations, personnel and programs

There have been no significant changes in the organization during the current quarter related to programs.

Approval by senior officials

Approved by:

Original signed by
Karen E. Shepherd
Commissioner of Lobbying

Ottawa, Canada
November 28, 2016

 

Original signed by
René Leblanc
Deputy Commissioner and Chief Financial Officer


Statement of authorities (unaudited)

Fiscal Year 2016–17 (in thousands of dollars)
Total available for use for the year ending
March 31, 2017
Used during the quarter ended
December 31, 2016
Year to date used at quarter-end
Budgetary Authorities
Vote 45 – Program Expenditures
4,228 1,099 2,911
Budgetary Statutory Authorities
Employee Benefit Plans
436 36 254
Total Budgetary Authorities 4,664 1,135 3,165
Fiscal Year 2015–16 (in thousands of dollars)
Total available for use for the year ending
March 31, 2016
Used during the quarter ended
December 31, 2015
Year to date used at quarter-end
Budgetary Authorities
Vote 45 – Program Expenditures
4,212 1,041 2,814
Budgetary Statutory Authorities
Employee Benefit Plans 426 107 320
Total Budgetary Authorities 4,638 1,148 3,134

Budgetary expenditures by standard object (unaudited)

Fiscal Year 2016–17 (in thousands of dollars)
Planned expenditures for the year ending
March 31, 2017
Expended during the quarter ended
December 31, 2016
Year to date used at quarter-end
Expenditures:
Personnel
3,065 695 2,192
Transportation and Communications
84 21 52
Information
51 11 31
Professional and Special Services
1,361 376 808
Rentals
34 3 26
Repair and Maintenance
6 0 4
Utilities, Materials and Supplies
18 5 10
Acquisition of Machinery and Equipment
45 23 42
Other Payments
-   -   -  
Total Net Budgetary Expenditures 4,664 1,135 3,165
Fiscal Year 2015–16 (in thousands of dollars)
Planned expenditures for the year ending
March 31, 2016
Expended during the quarter ended
December 31, 2015
Year to date used at quarter-end
Expenditures:
Personnel
3,193 757 2,251
Transportation and Communications
77 25 43
Information
56 6 28
Professional and Special Services
1,196 330 724
Rentals
66 18 58
Repair and Maintenance
6 5 6
Utilities, Materials and Supplies
23 3 14
Acquisition of Machinery and Equipment
11 4 10
Other Payments
10 - -
Total Net Budgetary Expenditures 4,638 1,148 3,134
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