Quarterly Financial Report
For the quarter ended June 30, 2017

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 2017-18 Departmental Plan and 2017-18 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 2017-18 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 money 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 results 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 June 30, 2017 in comparison to the prior year.

2.1 Significant changes to authorities

As reflected in the Statement of Authorities, SWC received additional budgetary authorities ($6.2M) in this fiscal year compared to the previous year to increase capacity at SWC as announced in Budget 2016. This represents an increase of 20% compared to the previous year.

2.2 Significant changes to expenditures

The proportion of SWC’s total budgetary expenditures as of June 30, 2017 is almost twice the expenditures as of June 30, 2016, with approximately 26 percent of the authorities available for use expended at the end of the first quarter.

Compared to the previous year, the expenditures at the quarter ending June 30, 2017 have increased by $4.87M (99%) from $4.93M to $9.8M (Figure 1).

This 99 percent increase is primarily due to an increase of $4.7M in Grants and Contributions due to project payment schedules that normally vary from year to year, and an increase of $84K in personnel costs.

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

Figure 1: (in thousands)
  2017-2018 2016-2017
Authorities Available $37,977 $31,736
Expenditures $9,807 $4,935

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. In fiscal year 2017-18 SWC received an additional budget to undertake the following initiatives:

  • Increase research and evaluation function;
  • Expand regional presence;
  • Increase Gender Based Analysis function; and
  • Increase capacity at Status of Women Canada

Approval by Senior Officials

Approved by:

Gina Wilson, Deputy Minister
Gatineau, Canada
August 10, 2017
Anik Lapointe
Chief Financial Officer

Statement of Authorities (unaudited)

(in thousands of dollars) Fiscal Year 2017-2018 Fiscal Year 2016-2017
  Total available for use for the year ending March 31, 2018Footnote * Used during the quarter ended June 30, 2017 Year to date used at quarter-end   Total available for use for the year ending March 31, 2017Footnote * Used during the quarter ended June 30, 2016 Year to date used at quarter-end
Vote 1 - Operating expenditures 15,608 2,557 2,557   9,801 2,554 2,554
Vote 5 - Grants and Contributions 20,580 6,803 6,803   20,630 2,055 2,055
Statutory authorities
Employee Benefit Plan 1,787 447 447   1,305 326 326
Minister's Car Allowance 2 0 0   - - -
Total Budgetary authorities 37,977 9,807 9,807   31,736 4,935 4,935
Non-budgetary authorities - - -   - - -
Total authorities 37,977 9,807 9,807   31,736 4,935 4,935

Departmental budgetary expenditures by Standard Object (unaudited)

(in thousands of dollars) Fiscal year 2017-2018 Fiscal year 2016-2017
Total available for use for the year ending March 31, 2018Footnote* Used during the quarter ended June 30, 2017 Year to date used at quarter-end Total available for use for the year ending March 31, 2017Footnote* Used during the quarter ended June 30, 2016 Year to date used at quarter-end
Expenditures
Personnel 13,173 2,563 2,563 8,890 2,479 2,479
Transportation and communications 936 103 103 588 100 100
Information 323 36 36 123 7 7
Professional and special services 2,103 187 187 1,148 150 150
Rentals 55 46 46 56 34 34
Repair and maintenance 492 0 0 62 0 0
Utilities, materials and supplies 124 3 3 62 7 7
Acquisition of machinery and equipment 190 66 66 176 103 103
Transfer payments 20,580 6,803 6,803 20,630 2,055 2,055
Other subsidies and payments 1 0 0 1 0 0
Total gross Budgetary expenditures 37,977 9,807 9,807 31,736 4,935 4,935
Less: Revenues netted against expenditures - - - - - -
Total net budgetary expenditures 37,977 9,807 9,807 31,736 4,935 4,935
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