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Quarterly financial report for the quarter ended June 30, 2018

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 Audit and Evaluation Committee of the Office of the Commissioner of Lobbying (OCL).

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 to ensure compliance with the Act and the Lobbyists' Code of Conduct.

Further details on the OCL’s programs may be found in the 2017-18 Departmental Plans 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 2018-19 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, 2018 have increased by $56K compared to the same quarter of the prior year, which is mainly attributable to the personnel compensation adjustments.

Statement of budgetary expenditures by standard object

The OCL has spent approximately 21% of its authorities in the first quarter of 2018-19. The most significant expenditures are for personnel representing approximately 76% of the total amount spent as of June 30, 2018.

The total spent for other operating costs is approximately 15% 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 consistent when compared to the previous year results. There’s however, a decrease in professional and special services of $35k which is directly related to the increase of $25k in personnel expenditures due to a number of vacant positions being filled.

The decrease of $17K in personnel expenditures is due to delays in staffing vacant positions in 2017-18.

The increase in professional and special services ($28K) is due to an increase of the cost for services obtained from other government departments and IT consultants.

A decrease ($32K) in the acquisition of machinery and equipment is due to the strain on financial resources caused by the court challenge.

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:

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

Ottawa, Canada
August 24, 2018

Statement of authorities (unaudited)

Fiscal Year 2018-19 (in thousands of dollars)
Total available for use for the year ending March 31, 2019 Used during the quarter ended June 30, 2018 Year to date used at quarter-end
Budgetary Authorities
Vote 45 - Program Expenditures
4,086 824 824
Budgetary Statutory Authorities
Employee Benefit Plans
395 99 99
Total Budgetary Authorities 4,481 923 923
Fiscal Year 2017-18 (in thousands of dollars)
Total available for use for the year ending March 31, 2018 Used during the quarter ended June 30, 2017 Year to date used at quarter-end
Budgetary Authorities
Vote 45 - Program Expenditures
4,027 832 832
Budgetary Statutory Authorities
Employee Benefit Plans
398 100 100
Total Budgetary Authorities 4,425 932 932

Budgetary expenditures by standard object (unaudited)

Fiscal Year 2018-19 (in thousands of dollars)
Expenditures: Planned expenditures for the year ending March 31, 2019 Expended during the quarter ended June 30, 2018 Year to date used at quarter-end
Personnel 2,991 705 705
Transportation and communications 86 14 14
Information 73 5 5
Professional and special services 1,257 176 176
Rentals 31 20 20
Repair and maintenance 12 1 1
Utilities, materials and supplies 16 1 1
Acquisition of machinery and equipment 15 1 1
Other payments
Total net budgetary expenditures 4,481 923 923
Fiscal Year 2017-18 (in thousands of dollars)
Expenditures: Planned expenditures for the year ending March 31, 2018 Expended during the quarter ended June 30, 2017 Year to date used at quarter-end
Personnel 2,935 680 680
Transportation and communications 101 6 6
Information 69 17 17
Professional and special services 1,261 211 211
Rentals 28 15 15
Repair and maintenance 8
Utilities, materials and supplies 13 2 2
Acquisition of machinery and equipment 10 1 1
Other payments
Total net budgetary expenditures 4,425 932 932
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