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Quarterly financial report for the quarter ended June 30, 2016

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. 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 2015–16 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 for the 2017–18 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 June 30, 2016 have increased by $11K compared to the same quarter of the prior year, which is mainly attributable to adjustments to the salary envelope and related employee benefits plan.

Statement of budgetary expenditures by standard object

The OCL has spent approximately 21% of its authorities in the first quarter of 2016–17. The most significant expenditures are for personnel representing approximately 77% of the total amount spent as of June 30, 2016.

The total spent for other operating costs is approximately 14% 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 rendered for the first quarter were not received before the end of the quarter and consequently, not reflected in this report.

The organization's first quarter spending is constant when compared to the previous year results. However, the variance in professional and special services ($49K or 44%) is due to an increase in the cost associated to the development of the Lobbyists Registry and a decrease in personnel expenditure in the amount of $44k is due to a number of vacant positions during the quarter.

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
Original signed by
René Leblanc
Deputy Commissioner and Chief Financial Officer

Ottawa, Canada
August 19, 2016

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 June 30, 2016 Year to date used at quarter-end
Budgetary Authorities
Vote 45 – Program Expenditures
4,027 814 814
Budgetary Statutory Authorities
Employee Benefit Plans
436 109 109
Total Budgetary Authorities 4,463 923 923
Fiscal Year 2015–16 (in thousands of dollars)
Total available for use for the year ending March 31, 2016 Used during the quarter ended June 30, 2015 Year to date used at quarter-end
Budgetary Authorities
Vote 45 – Program Expenditures
4,026 821 821
Budgetary Statutory Authorities
Employee Benefit Plans
426 107 107
Total Budgetary Authorities 4,452 928 928

Budgetary expenditures by standard object (unaudited)

Fiscal Year 2016–17 (in thousands of dollars)
Expenditures: Planned expenditures for the year ending March 31, 2017 Expended during the quarter ended June 30, 2016 Year to date used at quarter-end
Personnel 2,973 709 709
Transportation and Communications 69 12 12
Information 83 13 13
Professional and Special Services 1,251 167 167
Rentals 37 16 16
Repair and Maintenance 5 1 1
Utilities, Materials and Supplies 18 2 2
Acquisition of Machinery and Equipment 27 3 3
Other Payments - - -
Total Net Budgetary Expenditures 4,463 923 923
Fiscal Year 2015–16 (in thousands of dollars)
Expenditures: Planned expenditures for the year ending March 31, 2016 Expended during the quarter ended June 30, 2015 Year to date used at quarter-end
Personnel 2,989 753 753
Transportation and Communications 80 9 9
Information 55 8 8
Professional and Special Services 1,225 116 116
Rentals 61 34 34
Repair and Maintenance 15 - -
Utilities, Materials and Supplies 20 4 4
Acquisition of Machinery and Equipment 7 4 4
Other Payments - - -
Total Net Budgetary Expenditures 4,452 928 928
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