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Quarterly financial report for the quarter ended September 30, 2015

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 Office of the Commissioner of Lobbying’s (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 and Supplementary Estimates for the 2015-16 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 September 30, 2015 have increased by $6K compared to the same quarter of the prior year, which is mainly attributable to the employee benefits plan.

The total authorities available include the Treasury Board allotment transfer for the operating budget carry forward in the amount of approximately $185K in 2015-16 and $199K in 2014-15.

Statement of budgetary expenditures by standard object

The OCL has spent approximately 43% of its authorities by the end of the second quarter of 2015-16. The most significant expenditures are for personnel expenditures and they represent approximately 75% of the total amount spent as of September 30, 2015.

The total spent for other operating costs is approximately 34% 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 overall spending is lower than that of the previous year (decrease of $101K or 5%). The most significant changes are for personnel, professional and special services and other subsidies and payments.

The decrease in personnel expenditures ($-115K) is due to vacant positions in 2015-16.

The increase in professional and special services ($119K) is due to an increase of the cost for services obtained from other government departments and IT consultants.

A decrease of $104K in other subsidies and payments is due to the one-time transition payment for implementing salary payment in arrears by the Government of Canada.

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
November 30, 2015

Statement of authorities (unaudited)

Fiscal Year 2015-16 (in thousands of dollars)
Total available for use for the year ending March 31, 2016 Used during the quarter ended September 30, 2015 Year to date used at quarter-end
Budgetary Authorities
Vote 45 - Program Expenditures
4,212 952 1,773
Budgetary Statutory Authorities
Employee Benefit Plans
426 106 213
Total Budgetary Authorities 4,638 1,058 1,986
Fiscal Year 2014-15 (in thousands of dollars)
Total available for use for the year ending March 31, 2015 Used during the quarter ended September 30, 2014 Year to date used at quarter-end
Budgetary Authorities
Vote 45 - Program Expenditures
4,215 976 1,879
Budgetary Statutory Authorities
Employee Benefit Plans
417 104 208
Total Budgetary Authorities 4,632 1,080 2,087

Budgetary expenditures by standard object (unaudited)

Fiscal Year 2015-16 (in thousands of dollars)
Expenditures: Planned expenditures for the year ending March 31, 2016 Expended during the quarter ended September 30, 2015 Year to date used at quarter-end
Personnel 3,193 741 1,494
Transportation and communications 77 9 18
Information 56 14 22
Professional and special services 1,196 278 394
Rentals 66 6 40
Repair and maintenance 6 1 1
Utilities, materials and supplies 23 7 11
Acquisition of machinery and equipment 11 2 6
Other payments 10 - -
Total net budgetary expenditures 4,638 1,058 1,986
Fiscal Year 2014-15 (in thousands of dollars)
Expenditures: Planned expenditures for the year ending March 31, 2015 Expended during the quarter ended September 30, 2014 Year to date used at quarter-end
Personnel 3,106 845 1,609
Transportation and communications 73 14 24
Information 45 15 18
Professional and special services 1,306 173 275
Rentals 57 8 30
Repair and maintenance 15 2 2
Utilities, materials and supplies 20 4 6
Acquisition of machinery and equipment 10 15 19
Other payments - 4 104
Total net budgetary expenditures 4,632 1,080 2,087
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