Quarterly Financial Report for the quarter ended September 30, 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 of Canada (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 September 30, 2024, in comparison to the prior year.

Figure 1. Comparison of net budgetary authorities and expenditures for the quarter ended September 30 of fiscal years 2023 to 2024 and 2024 to 2025 (in millions of dollars)

Year to date, the total budgetary authorities available of $349.0 million represents a slight increase of 1.5% or $5.1 million above the same period in the previous fiscal year.

The increase to the Main Estimates of $334.5 million includes a temporary portion primarily related to the final year of funding provided in Budget 2022 as top-up investments to increase the number of asylum claims being finalized as well as Ukrainian settlement measures funding. These increases in authorities are partially offset by decreases in funding relating to the IRB's commitment to Refocusing Government Spending for the 2024 to 2025 fiscal year.

In addition to the Main Estimates, the IRB has received Operating Budget Carry Forward (OBCF) of $14.5 million.

In the quarter that ended September 30, 2024, the IRB spent $87.3 million, which is $14.6 million or 20.1% higher than the $72.6 million spent in the same quarter the previous year. The increase is mainly due to additional personnel spending related to increase capacity to process refugee claims and collective bargaining and new salary rate increases.

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 migration 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 a growing backlog.

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. The IRB is working on this plan that will help ensure the integrity and effectiveness of its processes, in support of its mandate, and that of the immigration and refugee system.

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

Significant changes related to operations, personnel and program

The Treasury Board Secretariat (TBS) and Office of the Chief Human Resources Officer (OCHRO) announced on May 1, 2024, the changes to the Direction on prescribed presence in the workplace that will replace the Direction of December 2022. As of September 9, 2024, the IRB, in conjunction with the entire federal public service, implemented a broadened hybrid working model. This new arrangement required significant preparation, and incurred expenditures, to ensure adherence to the established guidelines.

The following changes to senior personnel have taken place since the last report:

• As of September 20, 2024, Suzanne Gilbert had been appointed by the Governor-in-Council as the Deputy Chairperson of the Refugee Appeal Division (RAD).

Attestation

The original version was signed by

Ottawa, Canada

November 29, 2024

* 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.