2023-2024 Quarterly Financial Report - For the quarter ended December 31, 2023

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 requesters; 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 2023-24 Departmental Plan.

1.1. Basis of Presentation

This report has been prepared by management using an expenditure 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, 2024.

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 third quarter, the Statement of Authorities below shows that the OIC spent 69.9% of its available authorities for the current fiscal year 2023-2024. This statement also indicates an increase in the Total Authorities of $1,051,000 or 6.1% when compared to the same period in 2022-2023. The increase is due to funding received for personnel as a result of new collective agreements.

As Table 1 indicates, the OIC’s total budgetary expenditures as of December 31, 2023, increased by an amount of $653,000 or 5.4% when compared to the expenditures reported for the same period in 2022-2023. It is explained by an increase in personnel expenditures due retroactive payments as a result of the implantation of new collective agreements.

3. Risks and Uncertainties

While historically, the number of complaints made to the OIC has seen an overall trend upward, complaint volumes have varied cyclically. In spite of a decrease in the OIC’s inventory in recent months resulting from increases in efficiency and a reduction in complaints, the OIC ultimately does not have control over the volume of complaints it receives. The OIC will continue to seek further efficiencies in order to absorb future surges.

The OIC will continue to seek to ensure that the Commissioner’s orders are enforced, through strategic interventions and litigation before the courts. Such court interventions are, however, resource-intensive and will require the diverting funds to ensure adequate representation of the Commissioner’s position before the courts. These activities will be given a high priority by the OIC, as they are essential in its role of upholding the right of access.

The OIC continues to operate in a competitive labour market where access to information, IM/IT and privacy specialists are highly coveted resources. As a result, the OIC will continue to invest in its human resources by applying various development programs. This way, the OIC will be able to build and maintain a diverse and productive workforce to meet its evolving needs.

4. Significant changes in Operations, Personnel and Program

No other significant changes related to operations, personnel or program in the third quarter of 2023-24.

Approved by:

Approval on French version

Gatineau, Canada
February 8, 2024

Statement of Authorities (unaudited)

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