Statement outlining results, risks and significant changes in operations, personnel and program
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 Main Estimates and Supplementary Estimates (A) and the previous quarterly financial reports for the current year. The report has not been subject to an external audit or review.
The Immigration and Refugee Board of Canada (IRB) is an independent administrative tribunal that was created on January 1, 1989, by an amendment to the
Immigration Act. In 2002, the
Immigration Act was replaced by the
Immigration and Refugee Protection Act (IRPA), which was amended by the
Balanced Refugee Reform Act (BRRA) in 2010 and by the
Protecting Canada’s Immigration System Act (PCISA) in 2012.
The IRB has a single strategic outcome which is to resolve immigration and refugee cases before the Immigration and Refugee Board of Canada efficiently, fairly and in accordance with the law.
The
IRB has five programs: Refugee Protection, Refugee Appeals, Immigration Appeals, Admissibility Hearings and Detention Reviews and Internal Services. The Internal Services program supports the four other programs.
A summary description of the
IRB's programs can be found in
2015-2016 Report on Plans and Priorities.
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 Main Estimates and Supplementary (A) for the 2015-2016 fiscal year. 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 monies 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
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
IRB's 2014-2015 and 2015-2016 authorities represent the total Main Estimates. IRB did not request authorities through the Supplementary Estimates (A) in 2014-15 and 2015-16.
Significant Changes to Authorities
As at September 30, 2015, the total authorities available for use were $117.6 million compared to $121.1 million for the same quarter of the prior year, representing a decrease of $3.5 million or 2.9% as reflected in the Statement of Authorities and as shown in the graph below.
The net decrease of $3.5 million is due to the following:
- A decrease of $6.0 million in funds reprofiled from previous years due to legislative changes to enable the implementation of remaining activities associated with the new refugee determination system;
- A decrease of $1.6 million in temporary funding ending during 2014–15 for activities related to cases requiring the protection of information pursuant to Division 9 of the
Immigration and Refugee Protection Act (IRPA);
- A decrease of $1.2 million due to the delay in the effective transfer date of the pre-removal risk assessment function;
- A decrease of $0.1 million to support the delivery of a core curriculum common to the operations of all federal institutions;
- An increase of $0.3 million in compensation for revised collective agreements; and
- An increase of $0.2 million in employee benefit plan costs; and
- An increase of $4.9 million resulting from previous year carry forward.
Significant Changes to Expenditures
The
IRB spent 23.3% of its authorities in the second quarter of 2015-2016. Compared to the previous year quarter, total expenditures have increased by $1 million from $26.4 million to $27.4 million. This represents an increase of 3.8%. This is primarily due to an increase in expenditures for personnel, transportation and communications and professional services.
[Alternate format]
The image illustrates a graph.
- The Y axis (vertical) represents amounts in millions of dollars in increments of 20 ranging from 0 to 140.
- The X axis (horizontal) represents two fiscal years:
Each fiscal year consist of two columns:
- the first column indicates the total authorities
- the second column represents the expenditures
For fiscal year 2015-2016, the authorities are 117.6 million and expenditures are 27.4 million.
For fiscal year 2014-2015, the authorities are 121.1 million and the expenditures are 26.4 million.
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, the
IRB's operations are affected by fluctuations in the intake of immigration and refugee cases, and by changes brought by legislation and Federal Court jurisprudence.
Significant changes related to operations, personnel and program
Mr. Ross Pattee was appointed Executive Director in September 2015.
Approval by Senior Officials
Approved by:
Original signed by
Mario Dion,
Chairperson
Original signed by
Richard Kapune,
Acting Chief Financial Officer
Ottawa, Canada
November 16, 2015
Statement of Authorities
(unaudited)
Fiscal year 2015-2016
(in thousands of dollars)
| Total available for use for the year ending March 31, 2016Note 1 | Used during the quarter ended September 30, 2015 | Year to date used at quarter-end |
|---|
| Vote 10 – Net Operating expenditures | 104,430 | 24,092 | 45,937 |
| Statutory authority – Contributions to employee benefit plans | 13,167 | 3,292 | 6,584 |
|
Total authorities |
117,597 | 27,384 | 52,521 |
Fiscal year 2014-2015
(in thousands of dollars)
| Total available for use for the year ending March 31, 2015Note 1 | Used during the quarter ended September 30, 2014 | Year to date used at quarter-end |
|---|
| Vote 10 – Net Operating expenditures | 107,870 | 23,074 | 50,075 |
| Statutory authority – Contributions to employee benefit plans | 13,191 | 3,298 | 6,596 |
| Statutory authority – Spending of proceeds from the disposal of surplus Crown assets | 1 | 1 | 1 |
|
Total authorities |
121,062 |
26,373 |
56,672 |
Departmental budgetary expenditures by Standard Object
(unaudited)
Fiscal year 2015-2016
(in thousands of dollars)
| Expenditures | Planned expenditures for the year ending March 31, 2016 | Expended during the quarter ended September 30, 2015 | Year to date used at quarter-end |
|---|
| Personnel | 91,540 | 22,132 | 43,721 |
| Transportation and communications | 1,821 | 415 | 825 |
| Information | 212 | 81 | 145 |
| Professional and special services | 20,977 | 4,484 | 6,944 |
| Rentals | 826 | 133 | 404 |
| Repair and maintenance | 381 | (7) | 51 |
| Utilities, materials and supplies | 550 | 79 | 156 |
| Acquisition of machinery and equipment | 1,250 | 64 | 259 |
| Other subsidies and payments | 40 | 3 | 16 |
|
Total net budgetary expenditures |
117,597 |
27,384 |
52,521 |
Fiscal year 2014-2015
(in thousands of dollars)
| Expenditures | Planned expenditures for the year ending March 31, 2015 | Expended during the quarter ended September 30, 2014 | Year to date used at quarter-end |
|---|
| Personnel | 93,139 | 21,529 | 45,467 |
| Transportation and communications | 2,753 | 274 | 632 |
| Information | 417 | 74 | 130 |
| Professional and special services | 18,205 | 3,751 | 6,745 |
| Rentals | 1,192 | 245 | 307 |
| Repair and maintenance | 2,500 | 96 | 151 |
| Utilities, materials and supplies | 578 | 109 | 204 |
| Acquisition of machinery and equipment | 2,108 | 268 | 290 |
| Other subsidies and payments | 170 | 27 | 2,746 |
|
Total net budgetary expenditures |
121,062 |
26,373 |
56,672 |