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Elections Canada Quarterly Financial Report 2011-2012 – For the quarter ended June 30, 2011

Statement outlining results, risks and significant changes in operations, personnel and program

Introduction

This quarterly financial 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.  This quarterly report should be read in conjunction with the Main Estimates and Supplementary Estimates.

The Office of the Chief Electoral Officer, commonly known as Elections Canada, is an independent, non-partisan agency that reports directly to Parliament. Its mandate is to:

A summary description of the Agency's program activities can be found at http://www.tbs-sct.gc.ca/rpp/2011-2012/inst/ceo/ceo01-eng.asp#sec1

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the Agency's spending authorities granted by Parliament and those used by the Agency consistent with the Main Estimates for the 2011-2012 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. With respect to Elections Canada, the Canada Elections Act, the Electoral Boundaries Readjustment Act and the Referendum Act provide for all expenditures with the exception of salaries of indeterminate employees, which are funded through an annual appropriation.

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.

Elections Canada uses the full accrual method of accounting to prepare and present its annual audited departmental financial statements that are part of the departmental performance reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

This quarterly report has not been subject to an external audit or review.

Highlights of fiscal quarter and fiscal year to date (YTD) results

During the first quarter of 2011-2012, Elections Canada delivered the 41st General Election (polling day of May 2, 2011 was established on March 26, 2011) while in the same quarter of 2010-2011, Elections Canada was operating in election readiness mode in the second year of a minority government.

2011-2012 first quarter expenditures were $174M higher than those of 2010-2011. This increase is due to the 41st General Election ($166M) and a timing difference related to the payment of quarterly allowances to political parties ($7M).

Figure 1 – First Quarter Expenditures Compared to Annual Authorities (Appropriation and Statutory Authority) *

Figure 1

* Annual Authorities for statutory funds reflect first quarter expenditures since statutory authorities are granted as expenditures are incurred.

Click here for a textual description of Figure 1.

Risks and Uncertainties

This Departmental Quarterly Financial Report (QFR) reflects the results of the current fiscal period in relation to the Main Estimates for which full supply was released on June 27, 2011.

Budget 2010 announced that the operating budgets of departments would be frozen at their 2010-2011 levels for the fiscal years 2011-2012 and 2012-2013. This has an impact on Elections Canada's appropriation, which covers the salaries of our permanent staff. For the next two fiscal years, we will not be funded for salary increases and are therefore taking steps to absorb increases resulting from collective agreements.

Elections Canada's expenditures are influenced by the frequency and number of electoral events (general elections, by-elections) and by infrequent exercises such as the electoral district boundaries redistributions and referenda. Any of these events could significantly change expenditures from one fiscal year to the next.

Significant changes in relation to operations, personnel and programs

As mentioned above, Elections Canada was delivering the 41st General Election during the first quarter of 2011-2012 and will close out this general election (reporting, evaluations, compliance auditing, etc.) throughout the balance of the fiscal year and into 2012-13.

Approval by Senior Officials

Approved by:

Marc Mayrand
Chief Electoral Officer of Canada

Brian Berry, CMA
Acting Chief Financial Officer, Internal
  Audit and Administration


Ottawa, Canada
August 29, 2011



Table A.1
Elections Canada
Quarterly Financial Report
For the quarter ended June 30, 2011

Statement of Authorities (unaudited)

Fiscal year 2010-2011 (in thousands of dollars)
  Total available for use for the year ending March 31, 2011 * Used during the quarter ended June 30, 2010 Year to date used at quarter-end
Vote 15 – Program expenditures 29,568 6,668 6,668
Budgetary statutory authorities * 12,741 12,741 12,741
Total Budgetary authorities 42,309 19,409 19,409
Non-budgetary authorities -   -   -  
Total authorities 42,309 19,409 19,409

Statement of Authorities (unaudited) (continued)

Fiscal year 2011-2012 (in thousands of dollars)
  Total available for use for the year ending March 31, 2012 * Used during the quarter ended June 30, 2011 Year to date used at quarter-end
Vote 15 – Program expenditures 29,468 6,879 6,879
Budgetary statutory authorities * 185,885 185,885 185,885
Total Budgetary authorities 215,353 192,764 192,764
Non-budgetary authorities    -      -      -  
Total authorities 215,353 192,764 192,764

More information is available in Table A.2

* Budgetary statutory authorities amounts in the "Total available for use for the year ending March 31, 201x" columns reflect first quarter expenditures since statutory authorities are granted as expenditures are incurred.



Table A.2
Elections Canada
Quarterly Financial Report
For the quarter ended June 30, 2011

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2010-2011 (in thousands of dollars)
  Planned expenditures for the year ending March 31, 2011 * Expended during the quarter ended June 30, 2010 Year to date used at quarter-end
Expenditures:
Personnel ** 33,661 10,761 10,761
Transportation and communications 814 814 814
Information 364 364 364
Professional and special services 4,535 4,535 4,535
Rentals 648 648 648
Repair and maintenance 988 988 988
Utilities, materials and supplies 172 172 172
Acquisition of land, buildings and works 4 4 4
Acquisition of machinery and equipment 339 339 339
Transfer payments 780 780 780
Public debt charges -   -   -  
Other subsidies and payments 5 5 5
Total gross budgetary expenditures 42,309 19,409 19,409
Less Revenues netted against expenditures:
Revenues      
Total Revenues netted against expenditures: -   -   -  
Total net budgetary expenditures 42,309 19,409 19,409


Departmental budgetary expenditures by Standard Object (unaudited) (continued)

Fiscal year 2011-2012 (in thousands of dollars)
  Planned expenditures for the year ending March 31, 2012 * Expended during the quarter ended June 30, 2011 Year to date used at quarter-end
Expenditures:
Personnel ** 129,538 106,949 106,949
Transportation and communications 20,688 20,688 20,688
Information 11,094 11,094 11,094
Professional and special services 7,094 7,094 7,094
Rentals 15,691 15,691 15,691
Repair and maintenance 2,019 2,019 2,019
Utilities, materials and supplies 9,173 9,173 9,173
Acquisition of land, buildings and works 219 219 219
Acquisition of machinery and equipment 157 157 157
Transfer payments 19,659 19,659 19,659
Public debt charges   -   -   -  
Other subsidies and payments 21 21 21
Total gross budgetary expenditures 215,353 192,764 192,764
Less Revenues netted against expenditures:
Revenues      
Total Revenues netted against expenditures: -   -   -  
Total net budgetary expenditures 215,353 192,764 192,764

* Statutory expenditures in the "Planned expenditures for the year ending March 31, 201x" columns reflect first quarter expenditures only since statutory authorities are granted as expenditures are incurred.

** Personnel expenditures include both Vote 15 – Program expenditures and Budgetary statutory authorities; all other categories of expenditures are solely Budgetary statutory.