Quarterly Financial Report
For the quarter ended December 31, 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:

  • 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 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 and Supplementary 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 December 31, 2015 in comparison to the prior year.

2.1 Significant changes to authorities

As reflected in the Statement of Authorities, as of the third quarter SWC received less 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.

In 2015-16, the Women's Program anticipated launching two calls for proposals in order to respond to emerging issues in the areas of both violence and potentially leadership and allow for an expanded reach to potential applicants.

In the spring of 2015, the first call for proposals addressing violence was launched and completed. However due to the Fall 2015 election period, the Women’s Program was not in a position to launch its anticipated second call for proposals. As a result, available grant and contribution funds were not fully committed in fiscal year 2015-16, and a request to reprofile $1,250 thousand over the next two fiscal years was required.

2.2 Significant changes to expenditures

The majority of SWC’s expenditures are for transfer payments and personnel expenditures, which represents 94 percent of the total gross amount spent as of December 31, 2015. Overall, the proportion of SWC’s total budgetary expenditures as of December 31, 2015, has increased by 17% comparable to the expenditures as of December 31, 2014.

Compared to the previous year, the expenditures at the quarter ending December 31, 2015, have increased by $980 thousand (17%), from $5,908 thousand to $6,888 thousand (Figure 1).

This 17 percent increase is primarily due to an increase of $989 thousand in transfer payments due to the fact that projects have payment schedules that vary from year to year.

Figure 1 outlines the total authorities available for use and total expenditures for the third quarter.

Figure 1: (in thousands of dollars)
  2015-2016 2014-2015
Authorities Available $29,725 $30,225
Expenditures $6,888 $5,908
Year-to-date Expenditures $20,116 $17,249

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
February 16, 2016

Original signed by
Anik Lapointe

Chief Financial Officer

Status of Women Canada
Statement of Authorities (unaudited)
For the quarter ended December 31, 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 December 31, 2015 Year to date used at quarter-end   Total available for use for the year ending March 31, 2015Footnote * Used during the quarter ended December 31, 2014 Year to date used at quarter-end
Vote 1 - Operating expenditures 10,263 2,350 6,708   9,988 2,365 7,169
Vote 5 - Grants and Contributions 18,180 4 231 12 486   19,033 3,242 9,177
Statutory authorities
Employee Benefit Plan 1,282 307 922   1,204 301 903
Total Authorities - Budgetary 29,725 6,888 20,116   30,225 5,908 17,249

Status of Women Canada
Departmental budgetary expenditures by Standard Object (unaudited)
For the quarter ended December 31, 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 December 31, 2015 Year to date used at quarter-end Total available for use for the year ending March 31, 2015Footnote* Used during the quarter ended December 31, 2014 Year to date used at quarter-end
Expenditures
Personnel 8,863 2,260 6,640 8,500 2,243 6,850
Transportation and communications 722 100 240 770 166 314
Information 151 36 75 151 39 82
Professional and special services 1,372 217 545 1,317 159 422
Rentals 68 27 90 84 33 75
Repair and maintenance 77 0 1 76 0 1
Utilities, materials and supplies 76 9 14 77 9 18
Acquisition of machinery and equipment 216 8 23 215 17 33
Transfer payments 18,180 4,231 12,486 19,033 3,242 9,177
Other subsidies and payments 0 0 2 2 0 277
Total gross Budgetary expenditures 29,725 6,888 20,116 30,225 5,908 17,249
Less Revenues netted against expenditures - - - - - -
Total net budgetary expenditures 29,725 6,888 20,116 30,225 5,908 17,249
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