Quarterly Financial Report
For the quarter ended September 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 September 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 ($6.3 million) in this fiscal year compared to the previous year to increase capacity at SWC as announced in Budget 2016. This represents an increase of 19% compared to the previous year.

2.2 Significant changes to expenditures

Overall there has been a slight increase (2%) in the budgetary expenditures for the quarter ending September 30, 2017 compared to the same quarter last fiscal year.

Compared to the previous year, the expenditures at the quarter ending September 30, 2017 have increased by $0.1 million, from $6.7 million to $6.8 million (Figure 1).

This 2% increase is primarily due to an increase of $0.5 million in personnel costs, a decrease of $0.5 million in Grants & Contributions, a decrease of $0.1 million in transportation costs, an increase in $0.1 million in professional services, with the remaining balance distributed to other operating expenditures.

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

Figure 1: (in thousands)
Empty 2017-2018 2016-2017
Authorities Available $38,468 $32,205
Expenditures $6,830 $6,693
Year-to-date Expenditures $16,636 $11,628

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 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
November 17, 2017
Anik Lapointe
Chief Financial Officer

Statement of Authorities (unaudited)

(in thousands of dollars) Fiscal Year 2017-2018 Fiscal Year 2016-2017
Empty Total available for use for the year ending March 31, 2018 Footnote * Used during the quarter ended September 30, 2017 Year to date used at quarter-end   Total available for use for the year ending March 31, 2017 Footnote * Used during the quarter ended September 30, 2016 Year to date used at quarter-end
Vote 1 - Operating expenditures 16,099 3,555 6,111   10,270 3,064 5,618
Vote 5 - Grants and Contributions 20,580 2,827 9,630   20,630 3,303 5,357
Statutory authorities
Employee Benefit Plan 1,787 447 894   1,305 326 653
Minister's Car Allowance 2 1 1   - - -
Total Budgetary authorities 38,468 6,830 16,636   32,205 6,693 11,628
Non-budgetary authorities - - -   - - -
Total authorities 38,468 6,830 16,636   32,205 6,693 11,628

Departmental budgetary expenditures by Standard Object (unaudited)

(in thousands of dollars) Fiscal year 2017-2018 Fiscal year 2016-2017
Empty Total available for use for the year ending March 31, 2018 Footnote* Used during the quarter ended September 30, 2017 Year to date used at quarter-end Total available for use for the year ending March 31, 2017 Footnote* Used during the quarter ended September 30, 2016 Year to date used at quarter-end
Expenditures
Personnel 13,562 3,248 5,810 9,242 2,703 5,182
Transportation and communications 957 147 249 611 217 318
Information 331 65 101 133 69 76
Professional and special services 2,154 412 600 1,181 294 444
Rentals 59 29 75 67 32 67
Repair and maintenance 499 1 1 70 0 0
Utilities, materials and supplies 127 25 28 71 11 17
Acquisition of machinery and equipment 197 68 134 199 64 167
Transfer payments 20,580 2,827 9,630 20,630 3,303 5,357
Other subsidies and payments 2 8 8 1 0 0
Total gross Budgetary expenditures 38,468 6,830 16,636 32,205 6,693 11,628
Less: Revenues netted against expenditures - - - - - -
Total net budgetary expenditures 38,468 6,830 16,636 32,205 6,693 11,628
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