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Quarterly financial report for the quarter ended September 30, 2019

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 2019-20 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 2019-20 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, 2019 have decreased by $1,067K compared to the same quarter of the prior year, which is mainly attributable to a decrease in the specified purpose allotment for the relocation of the office of $1,016K, a decrease of $128K of the specified purpose allotment for legal fees for court challenge and an increase of $24K for adjustments to personnel compensation.

Statement of budgetary expenditures by standard object

The OCL has spent approximately 41% of its authorities in the second quarter of 2019-20. The most significant expenditures are for personnel representing approximately 66% of the total amount spent as of September 30, 2019.

The total spent for other operating costs is approximately 43% 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 second quarter spending increased by $183K when compared to the previous year results. The increase is directly related to the office relocation project.

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:

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Nancy Bélanger
Commissioner of Lobbying
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Charles Dutrisac
Director of Finance and Chief
Financial Officer

Ottawa, Canada
December 19, 2019

Statement of authorities (unaudited)

Fiscal year 2019-20 (in thousands of dollars)
Total available for use for the year ending March 31, 2020 Used during the quarter ended September 30, 2019 Year to date used at quarter-end
Budgetary authorities
Vote 45 - Program Expenditures
4,641 1,012 1,842
Budgetary statutory authorities
Employee benefit plans
448 112 224
Total budgetary authorities 5,089 1,124 2,066
Fiscal year 2018-19 (in thousands of dollars)
Total available for use for the year ending March 31, 2019 Used during the quarter ended September 30, 2018 Year to date used at quarter-end
Budgetary authorities
Vote 45 - Program Expenditures
5,761 862 1,686
Budgetary statutory authorities
Employee benefit plans
395 98 197
Total budgetary authorities 6,156 960 1,883

Budgetary expenditures by standard object (unaudited)

Fiscal year 2019-20 (in thousands of dollars)
Expenditures: Planned expenditures for the year ending March 31, 2020 Expended during the quarter ended September 30, 2019 Year to date used at quarter-end
Personnel 3,446 641 1,367
Transportation and communications 84 15 27
Information 38 7 14
Professional and special services 1,038 267 439
Rentals 70 6 22
Repair and maintenance 10
Utilities, materials and supplies 9 8 12
Acquisition of land, buildings and works 384 123 123
Acquisition of Machinery and Equipment 10 59 64
Other payments -2 -2
Total net budgetary expenditures 5,089 1,124 2,066
Fiscal year 2018-19 (in thousands of dollars)
Expenditures: Planned expenditures for the year ending March 31, 2019 Expended during the quarter ended September 30, 2018 Year to date used at quarter-end
Personnel 3,064 650 1,355
Transportation and communications 86 13 27
Information 73 8 13
Professional and special services 1,459 275 451
Rentals 31 20
Repair and maintenance 12 1 2
Utilities, materials and supplies 16 2 3
Acquisition of land, buildings and works 1,100
Acquisition of machinery and equipment 315 11 12
Other payments
Total net budgetary expenditures 6,156 960 1,883
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