Quarterly Financial Report
For the quarter ended September 30, 2015

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

1. 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 Accounting Standard 1.3. It should be read in conjunction with the Main Estimates. This report has not been subject to an external audit or review.

1.1 Authority, Mandate and Program Activities

Status of Women Canada (SWC) is a federal government agency 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:

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 on gender equality.

Further details on SWC’s mandate, raison d’être, responsibilities and program activities may be found in the organization’s 2015-16 Report on Plans and Priorities and 2015-16 Main Estimates.

1.2 Basis of Presentation

This quarterly report has been prepared by SWC 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 2015-16 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.

The agency 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 spending authorities voted by Parliament remain on an expenditure basis.

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

This section highlights the significant items that contributed to the net increase or decrease in resources available for the year and actual expenditures for the quarter ended September 30, 2015 in comparison to the prior year.

2.1 Significant changes to authorities

As reflected in the Statement of Authorities, in the second quarter SWC received additional budgetary authorities in this fiscal year compared to the previous year. In the first quarter, SWC received $880 thousand for the implementation of the Action Plan to Address Family Violence and Violent Crimes Against Aboriginal Women and Girls, and received the Operating Budget Carry Forward in the second quarter.

2.2 Significant changes to expenditures

Overall, the proportion of SWC’s total budgetary expenditures as of September 30, 2015, has increased by 5% comparable to the expenditures as of September 30, 2014.

Compared to the previous year, the expenditures at the quarter ending September 30, 2015, have increased by $2,464 thousand (29%), from $6,030 thousand to $8,494 thousand (Figure 1).

This 29 percent increase is primarily due to an increase of $2,617 thousand (31%) in transfer payments that vary from year to year. It also represents a decrease of $159 thousand (2%) in personnel expenditures due to a one-time transition payment for implementing salary payment in arrears by the Government of Canada.

The majority of the expenditures are for transfer payments and personnel expenditures, which represents 96 percent of the total gross amount spent as of September 30, 2015.

Figure 1:
(in thousands of dollars)
2015-2016 2014-2015
Authorities Available 30,988 30,075
Expenditures 8,494 6,030
Year-to-date Expenditures 13,228 11,342

3. Risks and uncertainties

SWC approaches risk as an integral part of its planning process, recognizing the need for strong risk management in all of its operations, as well as at the corporate level. SWC’s corporate risk profile, review of budgetary challenges, management practices and risk mitigation strategies were all monitored on a regular basis by its senior management.

4. Significant changes in operations, personnel and programs

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

Approval by Senior Officials

Approved by:


Original signed by
Meena Ballantyne
, Deputy Head
Gatineau, Canada
November 6, 2015

Original signed by
Anik Lapointe

Chief Financial Officer

Status of Women Canada

Statement of Authorities (unaudited)
For the quarter ended September 30, 2015
(in thousand of dollars) Fiscal year 2015-2016 Fiscal year 2014-2015
Total available for use for the year ending March 31, 2016Table Note * Used during the quarter ended September 30, 2015 Year to date used at quarter-end Total available for use for the year ending March 31, 2015Table Note  * Used during the quarter ended September 30, 2014 Year to date used at quarter-end
Vote 1 - Operating expenditures 10,276 2,194 4,359 9,838 2,353 4,805
Vote 5 - Grants and Contributions 19,430 5,993 8,255 19,033 3,376 5,935
Statutory authorities
Employee Benefit Plan 1,282 307 614 1,204 301 602
Total - Budgetary 30,988 8,494 13,228 30,075 6,030 11,342

Status of Women Canada

Departmental budgetary expenditures by Standard Object (unaudited)
For the quarter ended September 30, 2015
(in thousands of dollars) Fiscal year 2015-2016 Fiscal year 2014-2015
Total available for use for the year ending March 31, 2016Footnote * Used during the quarter ended September 30, 2015 Year to date used at quarter-end Total available for use for the year ending March 31, 2015Footnote * Used during the quarter ended September 30, 2014 Year to date used at quarter-end
Expenditures
Personnel 8,863 2,153 4,381 8,500 2,332 4,607
Transportation and communications 722 86 140 708 85 148
Information 151 25 38 151 34 43
Professional and special services 1,385 208 328 1,243 166 263
Rentals 68 21 63 71 4 43
Repair and maintenance 77 0 1 76 1 1
Utilities, materials and supplies 76 3 6 76 6 9
Acquisition of machinery and equipment 216 5 14 215 14 16
Transfer payments 19,430 5,993 8,255 19,033 3,376 5,935
Other subsidies and payments 0 0 2 2 12 278
Total gross Budgetary expenditures 30,988 8,494 13,228 30,075 6,030 11,343
Less Revenues netted against expenditures - - - - - -
Total net budgetary expenditures 30,988 8,494 13,228 30,075 6,030 11,343

Note: Totals may not add up and may not agree with details provided in other public documents due to rounding.

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