2024-2025 Quarterly Financial Report - For the quarter ended June 30, 2024

1. Introduction

This quarterly report has been prepared by management as required by section 65.1 of the Financial Administration Act and in a manner prescribed by the Treasury Board. This report should be read in conjunction with the Main Estimates. It has not been subject to an external audit or review.

The Information Commissioner is the first level of independent review of government decisions relating to requests for access to information under the control of government institutions. The Access to Information Act requires the Commissioner to investigate complaints she receives. The second level of independent review is performed by the Federal Court. The Access to Information Act is the legislative authority for the oversight activities of the Information Commissioner which are: to investigate complaints from requestors; to review the performance of government institutions; to report the results of investigations/reviews and recommendations to complainants, government institutions, and Parliament; to pursue judicial enforcement; and to provide advice to Parliament on access to information matters. The Office of the Information Commissioner of Canada (OIC) supports the Commissioner in carrying out these activities.

Further information on the OIC’s mandate, responsibilities and program activities can be found in the OIC’s 2024-25 Departmental Plan.

1.1. Basis of Presentation

This report has been prepared by management using an expenditures basis of accounting. The accompanying Statement of Authorities includes the OIC's spending authorities granted by Parliament and those used by the OIC, consistent with the Main Estimates for the year ending March 31, 2025.

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 OIC uses the full accrual method of accounting to prepare and present its annual financial statements, which 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 Year-to-Date Results

At the first quarter, the Statement of Authorities below shows that the OIC spent 24.6% of its available authorities for the current fiscal year 2024-2025. This statement also indicates an increase in the Total Authorities of $1,102,000 or 6.9% when compared to the same period in 2023-2024. The increase is due to funding received for personnel due to new collective agreements signed in 2023-24, however the funding received will be insufficient to cover the actual salary increases the OIC is required to pay in 2024-25

As Table 1 indicates, the OIC’s total budgetary expenditures as of June 30, 2024, increased by an amount of $681,000 or 19.2% when compared to the expenditures reported for the same period in 2023-2024. It is explained by an increase in personnel expenditures due to new collective agreements and higher spending on professional and special services.

3. Risks and Uncertainties

The OIC currently lacks a funding model providing it with the necessary resources needed to operate fully and reflects the Commissioner’s status as an independent agent of Parliament.

In 2024-25, the OIC is dealing with an unanticipated structural deficit. This is the result of covering the cost of unfunded salary increases under new collective agreements negotiated by the Treasury Board Secretariat for investigators and legal counsel who have joined the OIC in recent years. These members joined the OIC after the Commissioner was granted order-making power, which created additional responsibility and new obligations for the OIC.

This unanticipated expense represents a 3% budget reduction, or about $465,000 in 2024-2025 and which is a significant strain on a small organization like the OIC. Every member of the OIC plays a vital role and not being able to fill these positions can deeply impact the OIC’s ability to fulfill the Commissioner’s mandate. OIC has submitted an off-cycle budget request seeking adequate funding to cover the cost of the new collective agreements.

The OIC is running its program on an aging and outdated information technology infrastructure. Maintaining outdated infrastructure provides little or no value-added to support the program, and results in a loss of efficiency. The OIC’s mitigation strategy is to fund its technology infrastructure modernization projects by using carry-over funds from one year to the next, extending the project over several years.

4. Significant changes in Operations, Personnel and Program

No other significant changes related to operations, personnel or program in the first quarter of 2024-25.

Approved by:

Gatineau, Canada
July 17, 2024

Statement of Authorities (unaudited)

Table 1: Departmental budgetary expenditures by Standard Object (unaudited)