Quarterly Financial Report
For the quarter ended September 30, 2016

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 and girls’ economic security and prosperity;
  • ending violence against women and girls and;
  • supporting the advancement and increased representation of women and girls in leadership and decision-making roles.

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 2016-17 Report on Plans and Priorities and 2016-17 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 2016-17 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, 2016 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. Since the first quarter, SWC received additional budgetary authorities for the implementation of the Action Plan to Address Family Violence and Violent Crime Against Aboriginal Women and Girls initiatives ($0.5M) and a reprofile of funds from 2015-16 to 2016-17 related to the Women's Program Grants and Contribution ($0.7M).

2.2 Significant changes to expenditures

Overall, the proportion of SWC’s total budgetary expenditures as of September 30, 2016 has decreased by 7% comparable to the expenditures as of September 30, 2015.

Compared to the previous year, the expenditures at the quarter ending September 30, 2016 have decreased by $1.8 M from $8.5M to $6.7M (Figure 1).

This decrease is primarily due to a decrease of $2.7M in transfer payments due to project payment schedules that vary from year to year, an increase of $0.6M in personnel costs, an increase of $0.1M for transportation and communications, an increase of $0.1M for professional and special services, and the remaining $0.1M increase incurred amongst the other objects of expenditures.

The majority of the expenditures are for transfer payments and personnel expenditures, which represents 90 percent of the total gross amount spent as of September 30, 2016.

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

Figure 1: (in thousands)
  2016-2017 2015-2016
Authorities Available 32,205 30,988
Expenditures 6,693 8,494
Year-to-date Expenditures 11,628 13,228

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

The agency now has a dedicated Minister for Status of Women as a result of the 2015 federal election. This has a significant impact on internal services operations and personnel in order to provide support to the Minister’s office directly when in the past these services were provided by another department. Budget 2016 announced total investments of $23.3 million over five years, starting in 2016-17 to increase capacity at Status of Women Canada.

Funding would be used to expand the Agency’s regional presence across Canada to support local organizations working on women’s issues and gender equality. Proposed funding would also ensure more consistent gender-based analysis across the federal government for more informed decision-making, and would support the creation of a dedicated research and evaluation unit within the Agency to provide evidence-based, innovative research with respect to women’s issues. At the end of the second quarter, the funds for this initiative were not yet authorized.

Approval by Senior Officials

Approved by Senior Officials:

Approved by:

Meena Ballantyne, Deputy Head
Gatineau, Canada

November 14, 2016

Anik Lapointe
Chief Financial Officer


Status of Women Canada
Statement of Authorities (unaudited)
For the quarter ended September 30, 2016

(in thousand of dollars) Fiscal Year 2016-2017 Fiscal Year 2015-2016
  Total available for use for the year ending March 31, 2017Footnote * Used during the quarter ended September 30, 2016 Year to date used at quarter-end   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
Vote 1 - Operating expenditures 10,270 3,064 5,618   10,276 2,194 4,359
Vote 5 - Grants and Contributions 20,630 3,303 5,357   19,430 5,993 8,255
Statutory authorities
Employee Benefit Plan 1,305 326 653   1,282 307 614
Total - Budgetary 32,205 6,693 11,628   30,988 8,494 13,228

Status of Women Canada
Departmental budgetary expenditures by Standard Object (unaudited)
For the quarter ended September 30, 2016

(in thousands of dollars) Fiscal year 2016-2017 Fiscal year 2015-2016
Total available for use for the year ending March 31, 2017Footnote* Used during the quarter ended September 30, 2016 Year to date used at quarter-end 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
Expenditures
Personnel 9,242 2,703 5,182 8,863 2,153 4,381
Transportation and communications 611 217 318 722 86 140
Information 133 69 76 151 25 38
Professional and special services 1,181 294 444 1,385 208 328
Rentals 67 32 67 68 21 63
Repair and maintenance 70 0 0 77 0 1
Utilities, materials and supplies 71 11 17 76 3 6
Acquisition of machinery and equipment 199 64 167 216 5 14
Transfer payments 20,630 3,303 5,357 19,430 5,993 8,255
Other subsidies and payments 1 0 0 0 0 2
Total gross Budgetary expenditures 32,205 6,693 11,628 30,988 8,494 13,228
Less Revenues netted against expenditures - - - - - -
Total net budgetary expenditures 32,205 6,693 11,628 30,988 8,494 13,228
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