Quarterly Financial Report for the quarter ended December 31, 2024

On this page

• Introduction
• Basis of presentation
• Highlights of fiscal quarter and fiscal year-to-date (YTD) results
• Risks and uncertainties
• Significant changes related to operations, personnel and program
• Attestation
• Statement of authorities (unaudited)
• Departmental budgetary expenditures by standard object (unaudited)

Introduction

This quarterly financial 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. This report is consistent with the 2024 to 2025 Main Estimates, the 2023 to 2024 Quarterly Financial Report and the 2024 to 2025 Departmental Plan. The report has not been subject to an external audit or review.

The Immigration and Refugee Board (IRB) is an independent, accountable administrative tribunal established by Parliament on January 1, 1989, to resolve immigration and refugee cases fairly, efficiently and in accordance with the law. Through providing quick and fair administrative justice, the IRB contributes to Canadian’s confidence in their democratic institutions and, therefore, the quality of life in Canada.

A summary description of the IRB's programs can be found in the 2024 to 2025 Departmental Plan.

Basis of presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the IRB's spending authorities granted by Parliament and those used by the IRB in a manner consistent with the 2024 to 2025 Main Estimates. 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.

When Parliament is dissolved for the purposes of a general election, section 30 of the Financial Administration Act authorizes the Governor General, under certain conditions, to issue a special warrant authorizing the Government to withdraw funds from the Consolidated Revenue Fund. A special warrant is deemed to be an appropriation for the fiscal year in which it is issued.

The IRB 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.

Highlights of fiscal quarter and fiscal year-to-date (YTD) results

This section highlights the significant items that have contributed to the net increase or decrease in use of financial resources available and actual expenditures for the year and for the quarter ended December 31, 2024, in comparison to the prior year.

Figure 1 - Comparison of net budgetary authorities and expenditures for the quarter ended December 31 of fiscal years 2023 to 2024 and 2024 to 2025 (in millions of dollars)

Year to date, the total budgetary authorities available of $352.7 million represent a decrease of 3.6%, or $13.3 million, compared to the same period in the previous fiscal year.

The reduction in total available authorities compared to the previous year is primarily due to the receipt of $22 million in funding during Q3 of 2023-24. This funding was allocated from TB Central Vote 15 for compensation adjustments, including a large portion for retroactive payments. Excluding this one-time funding, the IRB's Q3 authorities for the current fiscal year increased compared to the previous year, primarily due to temporary investments from Budget 2022 intended to manage the growing asylum claims inventory, which will sunset at the end of this fiscal year.

As of December 31, 2024, the IRB's total expenditures amounted to $255.2 million, an increase of $17.9 million (7.5%) from $237.3 million spent during the same period in the previous fiscal year. This rise in expenditures reflects the IRB's ongoing commitment to resolving a larger volume of refugee and immigration cases in the current fiscal year.

A quarter-over-quarter analysis (refer to the Statement of Authorities) shows a decrease in spending, mainly due to the retroactive payments received in Q3 of the previous year, related to the renewal of multiple collective bargaining agreements. Excluding these payments, year-to-date expenditures for the current fiscal year would have been notably higher than those of the previous year, demonstrating a more substantial variance consistent with observed spending patterns.

The following table provides explanations of significant changes in expenditures compared to the previous fiscal year by standard object:

Risks and uncertainties

The IRB operates in a dynamic environment. Asylum claim intake volumes have increased year-over-year, while funded capacity remained constant. The temporary funding provided in Budget 2022 to finalize 10,000 additional cases over a two-year period (2023 to 2024 and 2024 to 2025) will help increase the number of refugee protection claims finalized but remains insufficient to respond to intake volumes. As such, the IRB will continue to face significant funding pressures.

The IRB is part of the immigration and refugee system that includes its portfolio partners, key service providers, and external stakeholders. Rising intake volumes continue to place pressure on the immigration and refugee system as a whole, contributing to surplus inventory.

To mitigate these risks, the IRB will continue to work collaboratively with its partners to ensure the effectiveness of the asylum system. This engagement ensures monitoring of capacity and alignment of priorities to enable the Board and its partners to respond to challenges within its evolving operating context.

In Budget 2024, the Government announced a total funding of $743.5 million over five years, and $159.5 million in ongoing funding to the IRB, Immigration, Refugees and Citizenship Canada (IRCC), and Canada Border Services Agency (CBSA) to support the stability and integrity of Canada's asylum system.

Additionally, the Board will continue to leverage its Horizon 2026-27 strategic plan, aimed at optimizing operational capacity across all four Divisions by leveraging technology and process improvements for efficiency gains, while maintaining quality decisions.

Significant changes related to operations, personnel and program

On November 1, the Minister of Immigration and Refugees and Citizenship Canada tabled the IRB’s first annual Departmental Sustainable Development Strategy (DSDS), for 2023 to 2024. The Report provides an annual update for Canadians on the progress made toward IRB’s 2023 to 2027 DSDS commitments.

No significant changes to senior personnel have taken place since the last report.

Attestation

The original version was signed by

Ottawa, Canada

February​ 24, 2025

* Includes only authorities available for use and granted by Parliament at quarter-end.

* Includes only authorities available for use and granted by Parliament at quarter-end.