Planning and Reporting
For the quarter ended September 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 September 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
First Quarter Changes:

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.

Second Quarter Changes:

SWC's authorities have increased in comparison to the first quarter ended June 30, 2011, as SWC received its 2010-2011 carry-forward of approximately $0.5 million.

Significant Changes to Expenditures

Expenditures in the second quarter increased by approximately 12% compared to the second quarter from the previous year. The variance is mostly the result of an increase in transfer payment spending of approximately 20% or $201K and an increase in personnel-related expenditures of approximately 15% or $305K. The increase in transfer payment spending is mostly due to the fact that more projects were approved during this quarter compared to both this time last fiscal year and last quarter, and also to the fact that payment schedules vary from year to year. Personnel expenditures have increased mostly due to severance cash-outs taken by staff as per renegotiated collective agreements. The Treasury Board Secretariat will reimburse SWC for these payments in future quarters.

For the first quarter of 2011-2012, federal organizations were resourced through Governor General Special Warrants, and due to uncertainty surrounding the release of Full Supply, SWC limited expenditures in certain areas. In the second quarter of 2011-12, in the ongoing spirit of restraint, SWC further limited spending in all but one non-personnel area: professional and special services spending increased approximately 5% compared to the same quarter of 2010-11.

Figure 1 shows the organization's Authorities and Actual Expenditures for the quarters ended September 30, 2010, and September 30, 2011. The bar graph also shows year-to-date expenditures at the end of the quarter for both 2010 and 2011. Spending on September 30, 2011, is in line with the second quarter of 2010-2011; however, planned spending is not evenly distributed throughout the year. Special events, international commitments and other related activities will necessitate varying levels of spending in certain quarters.

Figure 1 – Second Quarter Authorities Available Compared to Expenditures (in $millions)
Column chart showing 2011-2012 second 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 and funding received through Treasury Board Central Votes such as the 2010-2011 carry forward.

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


 



November 22, 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 September 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 September 30, 2010
Year to date used at quarter-end
Vote 90 - Operating expenditures
9,756
2,390
4,449
9,718
2,176
4,265
Vote 95 - Grants and Contributions
18,950
1,215
1,951
19,950
1,014
1,917
Statutory authorities            
Employee Benefit Plan
1,253
307
620
1,170
293
586
Minister of State - Motor car allowance
-
-
-
2
-
-
Total budgetary authorities
29,959
3,912
7,020
30,840
3,483
6,768

* 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 September 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 September 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 September 30, 2010
Year to date used at quarter-end
Expenditures
Personnel
8,216
2,398
4,545
8,057
2,093
4,258
Transportation and communicationss
773
59
107
629
106
157
Information
164
11
19
234
17
24
Professional and special services
1,278
208
306
1,252
198
289
Rentals
66
11
19
57
14
22
Repair and maintenance
103
1
57
108
13
50
Utilities, materials and supplies
98
6
10
74
12
18
Acquisition of machinery and equipment
246
3
6
455
15
32
Transfer payments
18,950
1,215
1,951
19,950
1,014
1,917
Other subsidies and payments
65
-
-
24
1
1
Total net budgetary expenditures
29,959
3,912
7,020
30,840
3,483
6,768

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