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Quarterly financial report for the quarter ended September 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 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 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 September 30, 2016 have increased by $26K compared to the same quarter of the prior year, which is mainly attributable to employee benefits plan and a greater carry forward.

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 44% of its authorities by the end of the second quarter of 2016–17. The most significant expenditures are for personnel expenditures and they represent approximately 74% of the total amount spent as of September 30, 2016.

The total spent for other operating costs is approximately 32% 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 second 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 $44K or 2%). The most significant changes are for professional and special services, and acquisitions of machinery and equipment.

Personnel expenditures for 2016–17 are similar to those expended in 2015–16.

The increase in professional and special services ($38K) is due to an increase in the cost associated to the development of the Lobbyists Registry.

An increase of $13K in acquisitions of machinery and equipment is due to miscellaneous purchases for ergonomic equipment ($5K) and the replacement of equipment ($8K).

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
September 30, 2016
Year to date used at quarter-end
Budgetary Authorities
Vote 45 – Program Expenditures
4,228 998 1,812
Budgetary Statutory Authorities
Employee Benefit Plans
436 109 218
Total Budgetary Authorities 4,664 1,107 2,030
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

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
September 30, 2016
Year to date used at quarter-end
Expenditures:
Personnel
3,019 787 1,496
Transportation and Communications
69 19 31
Information
83 7 20
Professional and Special Services
1,406 265 432
Rentals
37 7 23
Repair and Maintenance
5 3 4
Utilities, Materials and Supplies
18 3 5
Acquisition of Machinery and Equipment
27 16 19
Other Payments
-   -   -  
Total Net Budgetary Expenditures 4,664 1,107 2,030
Fiscal Year 2015–16 (in thousands of dollars)
Planned expenditures for the year ending
March 31, 2016
Expended during the quarter ended
September 30, 2015
Year to date used at quarter-end
Expenditures:
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
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