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Quarterly financial report for the quarter ended June 30, 2020

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 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 2020-21 Departmental Plan 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 2020-21 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 for use as of June 30, 2020 decreased by $1,326K compared to the same quarter of the prior year. The decrease is mainly attributable to the reduced supply of Main Estimates and to the specified purpose allotment for relocation of the office of $350k received in the previous fiscal year. Due to COVID-19 pandemic and limited sessions in the Spring Parliament to study supply, the Standing Orders of the House of Commons were amended to extend the study period into the Fall. The Office of the Commissioner of Lobbying is expected to receive full supply for the 2020-21 Main Estimates in December 2020.

Statement of budgetary expenditures by standard object

The OCL has spent approximately 29% of its authorities in the first quarter of 2020-21. The most significant expenditures are for personnel representing approximately 80% of the total amount spent as of June 30, 2020.

The total spent for other operating costs is approximately 24% of the annual planned expenditures related to other operating costs (pro-rated to 9/12). 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 increased by $73k when compared to the previous year results. The increase is directly related to personnel expenditures.

Risks and uncertainties

A financial risk arises due to the fact that the Commissioner’s decisions with respect to 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:

Nancy Bélanger
Commissioner of Lobbying

Charles Dutrisac
Director of Finance and
Chief Financial Officer

Ottawa, Canada
August 28, 2020

Statement of authorities (unaudited)

Fiscal Year 2020-21 (in thousands of dollars)
Total available for use for the year ending March 31, 2021 Used during the quarter ended June 30, 2020 Year to date used at quarter-end
Budgetary Authorities
Vote 45 - Program Expenditures
3,086 905 905
Budgetary Statutory Authorities
Employee Benefit Plans
442 110 110
Total Budgetary Authorities 3,528 1,015 1,015
Fiscal Year 2019-20 (in thousands of dollars)
Total available for use for the year ending March 31, 2020 Used during the quarter ended June 30, 2019 Year to date used at quarter-end
Budgetary Authorities
Vote 45 - Program Expenditures
4,406 831 831
Budgetary Statutory Authorities
Employee Benefit Plans
448 112 112
Total Budgetary Authorities 4,854 943 943

Budgetary expenditures by standard object (unaudited)

Fiscal Year 2020-21 (in thousands of dollars)
Expenditures: Planned expenditures for the year ending March 31, 2021 Expended during the quarter ended June 30, 2020 Year to date used at quarter-end
Personnel 2,680 813 813
Transportation and communications 79 10 10
Information 25 7 7
Professional and special services 684 162 162
Rentals 49 22 22
Repair and maintenance 4
Utilities, materials and supplies 7 1 1
Acquisition of machinery and equipment
Other payments
Total net budgetary expenditures 3,528 1,015 1,015
Fiscal Year 2019-20 (in thousands of dollars)
Expenditures: Planned expenditures for the year ending March 31, 2020 Expended during the quarter ended June 30, 2019 Year to date used at quarter-end
Personnel 3,374 726 726
Transportation and communications 84 12 12
Information 38 7 7
Professional and special services 974 172 172
Rentals 30 16 16
Repair and maintenance
Utilities, materials and supplies 4 4 4
Acquisition of machinery and equipment 5 5
Other payments 350
Total net budgetary expenditures 4,854 943 943
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