Planning and Reporting
For the quarter ended June 30, 2011

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

1. Introduction

Status of Women Canada (SWC) is a federal government organization that promotes equality for women and their full participation in the economic, social and democratic life of Canada.

SWC works to advance equality for women and to remove barriers to women's participation in society, putting particular emphasis on three priority areas:

  • increasing women's economic security and prosperity;
  • encouraging women's leadership and democratic participation; and
  • ending violence against women.

SWC is also responsible for providing strategic policy advice and gender-based analysis support, administering the Women's Program and promoting commemorative events related to women and girls in Canada. The organization also plays an important role in Canada's efforts to meet its international obligations.

Further details on SWC's mandate, raison d'être, responsibilities and program activities may be found in the organization's 2011-2012 Report on Plans and Priorities and 2011-2012 Main Estimates.

SWC management has prepared this quarterly financial report as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board. The report, for the quarter ending June 30, 2011, should be read in conjunction with the Main Estimates and Supplementary Estimates. It has not been subject to an external audit or review.

Basis of Presentation

SWC management has prepared this report using an expenditure basis of accounting. The accompanying Statement of Authorities includes the spending authorities granted by Parliament and those in the organization's Main Estimates and Supplementary Estimates for the fiscal year 2011-2012. This quarterly financial report has been prepared using a special framework designed to meet financial information needs with respect to spending authorities.

All Government of Canada expenditures must be authorized by Parliament. Approvals take the form of annually approved limits or legislation on statutory spending 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 allowing the Government of Canada 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 organization uses the full accrual method of accounting to prepare and present its annual departmental financial statements that are part of the Departmental Performance reporting process. However, the authorities approved by Parliament remain on an expenditure basis.

2. Highlights of fiscal quarter and fiscal year-to-date results

Significant Changes to Authorities

SWC saw a decrease of approximately 4% ($1.4 million) in total authorities available compared to the same quarter in 2010-2011. This decrease is largely due to the exhaustion of the $1.0 million in re-profiled contribution funding from the Women's Partnership Fund for 2008-2009.

SWC also contributed $0.4 million (representing a reduction of approximately 14% in the operating budget) in response to government-wide exercises to reduce departmental spending; the reduction mostly impacted the budget available for the Minister's Office.

Significant Changes to Expenditures

The reduction in the operating budget equates to reduced expenditures overall in the first quarter of 2011-2012 but also in forecast spending for the fiscal year.

Total expenditures in the first quarter decreased by approximately 5% compared to the previous year. The significant variance is the result of a decrease in Transfer Payment spending of 18% or ($166K), mostly due to the fact that projects have payment schedules that vary from year to year. SWC forecasts fully expending its Transfer Payments by the end of the fiscal year.

Federal organizations were resourced through Governor General Special Warrants for the first quarter of 2011-2012. Due to the uncertain timing for release of Full Supply, SWC limited expenditures in the following areas: 

  • Utilities, materials and supplies expenditures decreased by approximately 38% from $6 thousand in the first quarter of 2010-2011 to $4 thousand in the first quarter of 2011-2012; and
  • Acquisition of machinery and equipment expenditures decreased by approximately 82% from $17 thousand in the first quarter of 2010-2011 to $3 thousand in the first quarter of 2011-2012.

Expenditures for repairs and maintenance have increased by approximately 52% from $37 thousand in the first quarter of 2010-2011 to $56 thousand in the first quarter of 2011-2012. This is mostly due to the requirement for new software maintenance agreements and changes to the payment schedule for existing maintenance agreements.

As can be seen in Figure 1, SWC spent approximately 10.6% of its authorities in the first quarter of 2011-2012. This is in line with the first quarter of 2010-2011, when SWC had spent approximately 10.7% of its authorities. However, planned spending is not evenly distributed throughout the year. Special events, international commitments and so on will necessitate varying spending in certain quarters.

Figure 1 – First Quarter Authorities Available Compared to Expenditures (in $millions)
Column chart showing 2011-2012 first quarter authorities available compared to expenditures (in $millions)

3. Risks and uncertainties

This quarterly financial report reflects the results of the current fiscal period in relation to the Main Estimates released on June 27, 2011.

Budget 2010 announced that departmental operating budgets for the fiscal years 2011-2012 and 2012-2013 would be frozen at their 2010-2011 levels and organizations would not be funded for new wage increases.  The impact of this freeze is mitigated through targeted reductions in spending in various discretionary activities such as the use of temporary help services and re-engineered processes.

4. Significant changes in operations, personnel and programs

There have been no significant changes in operations, personnel and programs over the last year.



Approved by:

Suzanne Clément

Coordinator, Status of Women Canada
Ottawa, Canada

Johanne Tremblay

A/Chief Financial Officer


 



July 29th, 2011




Status of Women Canada
Statement of Authorities (unaudited)
For the quarter ended June 30, 2011
(in thousand of dollars)
Fiscal year 2011-2012
Fiscal year 2010-2011
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
Total available for use for the year ended March 31, 2011*
Used during the quarter ended June 30, 2010
Year to date used at quarter-end
Vote 90 - Operating expenditures
9,270
2,059
2,059
9,718
2,089
2,089
Vote 95 - Grants and Contributions
18,950
736
736
19,950
903
903
Statutory authorities            
Employee Benefit Plan
1,253
313
313
1,170
293
293
Minister of State - Motor car allowance
-
-
-
2
-
-
Total budgetary authorities
29,473
3,108
3,108
30,840
3,285
3,285

* Includes only authorities available for use and granted by Parliament at quarter end




Status of Women Canada
Departmental budgetary expenditures by Standard Object (unaudited)

For the quarter ended June 30, 2011
(in thousand of dollars)
 
Fiscal year 2011-2012
Fiscal year 2010-2011
 
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
Total available for use for the year ended March 31, 2011*
Used during the quarter ended June 30, 2010
Year to date used at quarter-end
Expenditures
Personnel
8,216
2,147
2,147
8,057
2,165
2,165
Transportation and communicationss
638
48
48
629
51
51
Information
136
8
8
234
7
7
Professional and special services
1,055
98
98
1,252
91
91
Rentals
55
8
8
57
8
8
Repair and maintenance
85
56
56
108
37
37
Utilities, materials and supplies
81
4
4
74
6
6
Acquisition of machinery and equipment
203
3
3
455
17
17
Transfer payments
18,950
736
736
19,950
903
903
             
Other subsidies and payments
54
0
0
24
0
0
Total net budgetary expenditures
29,473
3,108
3,108
30,840
3,285
3,285

*Includes only authorities available for use and granted by Parliament at quarter end