ISSN: 2564-355X
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. The report should be read in conjunction with the 2021-22 Main Estimates. 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. The IRB ensures continued benefits to Canadians: by only accepting refugee claimants needing protection in accordance with international obligations and Canadian law; by contributing to the integrity of the immigration system, the safety and security of Canadians and upholding Canada’s reputation of justice and fairness for individuals; and promoting family reunification. The IRB also contributes to the quality of life of Canada’s communities by strengthening our country’s social fabric and by reflecting and reinforcing core values that are important to Canadians. These include respect for human rights, peace, security, and the rule of law.
A summary description of the IRB’s programs can be found in the
2021-22 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 2021-22 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 resources available and actual expenditures for the year and for the quarter ended September 30, 2021, in comparison to the prior year.
Year to date, available budgetary authorities have increased by $84 million, from $196 million in 2020-21 to $280 million in 2021-22. This year over year difference is mainly due to the partial release of the funding included in the 2020-21 departmental Main Estimates.
The COVID-19 pandemic and limited sessions for Parliament to study supply during the spring 2020 resulted in a partial release of the 2020-21 Main Estimates. Consequently, at the end of the second quarter of 2020-21, the IRB had received $196 million, out of its $279 million 2020-21 Main Estimates. The balance of 2020-21 Main Estimates was released in December 2020.
In the quarter ended September 30, 2021, the IRB spent $61 million, which is $1 million or 1.7% higher than the $60 million spent in the same quarter the previous year. This increase is mainly due to professional services to support hearings such as interpretation and translation.
Year to date expenditures increased by $15 million over the same period in the previous fiscal year, from $104 million in 2020-21 to $119 million in 2021-22.
The following table provides explanations of significant changes in expenditures by standard object:
| Standard object | Highlights of program expenditures | Variance between 2021-22 Q2 YTD and 2020-21 Q2 YTD expenditures (thousands) |
|---|
Personnel | The increase is due to additional personnel hired to augment capacity to process asylum claims | $9,935 |
Professional and special services | The increase is due to additional expenditures incurred for translation, transcription, interpretation, and information technology consultants. In the second quarter of the previous fiscal year, the IRB had suspended in-person hearings to mitigate the spread of the COVID-19 virus, resulting in lower expenditures. Spending on professional and special services has increased this fiscal year to support the successful implementation of virtual hearings.
| $4,829 |
Repair and maintenance | The increase is due to the retrofitting of IRB facilities which is required due to the relocation of some regional offices.
| $2,037 |
Acquisition of machinery and equipment | In the previous fiscal year, the IRB invested to better equip employees working remotely.
| ($1,492) |
Risks and uncertainties
The IRB is funded through annual appropriations. As a result, its operations are affected by any changes in funding approved by Parliament. In addition, changes brought by legislation and/or Federal Court jurisprudence and surges in intake of refugee claims above funded capacity pose significant risks to the IRB’s operations. To this end, the IRB has added capacity to increase the number of refugee protection claims and appeals it can finalise using temporary funding and is working with Government Central Agencies and partner departments to secure additional funding to sustain these gains, and to continue to build capacity as required. Furthermore, the easing of border measures could affect intake, and the impact of these changes is being monitored.
As a result of the evolving public health conditions due to the COVID-19 pandemic, and consistent with prioritizing the health and safety of IRB employees and those appearing before the Board, the IRB has adopted a remote-only hearings model for the foreseeable future, with exceptions being made in very specific circumstances.
This approach will be reassessed later this year and sufficient advance notice will be provided of any changes to all parties to allow time to accommodate any operational adjustments.
Significant changes related to operations, personnel and program
Roger Ermuth was appointed Executive Director and Chief Financial Officer as of October 12, 2021.
The original version was signed by
Roger Ermuth
Chief Financial Officer
Ottawa, Canada
November 26, 2021
Statement of authorities (unaudited)
| (In thousands of dollars) | Fiscal year 2021-2022 | Fiscal year 2020-2021 |
|---|
| Total available for use for the year ending March 31, 2022 | Used during the quarter ended September 30, 2021 | Year to date used at quarter end | Total available for use for the year ending March 31, 2021 | Used during the quarter ended September 30, 2020 | Year to date used at quarter end |
|---|
Vote 1 - Net operating expenditures | $253,625 | $53,815 | $106,022 | $195,856 | $53,064 | $91,227 |
Budgetary statutory authorities | $26,770 | $6,693 | $13,385 | - | $6,236 | $12,471 |
Total budgetary authorities | $280,394 | $60,508 | $119,407 | $195,856 | $59,300 | $103,698 |
| Total Authorities | $280,394 | $60,508 | $119,407 | $195,856 | $59,300 | $103,698 |
Departmental budgetary expenditures by Standard Object (unaudited)
| (In thousands of dollars) | Fiscal year 2021-2022 | Fiscal year 2020-2021 |
|---|
| Planned expenditures for the year ending March 31, 2022 | Expended during the quarter ended September 30, 2021 | Year to date used at quarter end | Planned expenditures for the year ending March 31, 2021 | Expended during the quarter ended September 30, 2020 | Year to date used at quarter end |
|---|
Expenditures |
Personnel | $201,501 | $49,777 | $100,437 | $137,350 | $51,116 | $90,502 |
Transportation and communications | $8,072 | $143 | $429 | $3,219 | $213 | $355 |
Information | $870 | $(17) | $113 | $197 | $63 | $104 |
Professional and special services | $39,030 | $7,307 | $12,421 | $35,104 | $5,045 | $7,592 |
Rentals | $10,092 | $761 | $2,019 | $1,112 | $933 | $1,751 |
Repair and maintenance | $10,148 | $1,824 | $2,760 | $589 | $176 | $723 |
Utilities, materials and supplies | $1,359 | $70 | $188 | $294 | $220 | $272 |
Acquisition of land, buildings and works | - | - | - | - | - | - |
Acquisition of machinery and equipment | $9,286 | $286 | $329 | $17,991 | $1,607 | $1,821 |
Other subsidies and payments | $37 | $357 | $711 | - | $(73) | $578 |
Total gross budgetary expenditures | $280,394 | $60,508 | $119,407 | $195,856 | $59,300 | $103,698 |
| Total net budgetary expenditures | $280,394 | $60,508 | $119,407 | $195,856 | $59,300 | $103,698 |