Quarterly Financial Report for the quarter ending December 31, 2011

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, Supplementary Estimates and previous quarterly financial reports. The report has not been subject to an external audit or review.

The Immigration and Refugee Board of Canada (the 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) from which each IRB division gets its mandate.

The mission of the IRB is to resolve immigration and refugee cases efficiently, fairly and in accordance with the law on behalf of Canadians.

The IRB has four program activities: Refugee Protection, Immigration Appeals, Admissibility Hearings and Detention Reviews and Internal Services. The Internal Services program activity supports the three other program activities.

A summary description of the IRB activities can be found in Part II of the Main Estimates (PDF, 1.88 MB).

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 consistent with the Main Estimates for the 2011-2012 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 moneys 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

Significant Changes to Authorities

The IRB's authorities have decreased by $3.914 million in comparison to the second quarter, ending September 30, 2011 due to a re-profiling of $17 million in funding to fiscal years 2012-2013 and 2013-2014 following the announcement of June 29, 2012 as the date of Coming into Force of the Balanced Refugee Reform Act; a carry-forward of $4.651 million from fiscal year 2010-2011; and a transfer of $8.435 million in funding for paylist expenditures.

Significant Changes to Expenditures

Expenditures increased by 16% in comparison with the same period in the previous year. This increase is due to a higher level of expenditures incurred in preparation for the implementation of the Balanced Refugee Reform Act. The variance consists primarily of personnel costs (14% increase) and professional and special services costs (42% increase). The third quarter expenditures represent 23% of total authorities available for

Third Quarter Expenditures Compared to Annual Authorities
Third quarter expenditures compared to the annual authorities

[Alternate format]

The image illustrates a graphic. The vertical axis is dollars in millions and the horizontal axis is the fiscal years 2011-2012 and 2010-2011.

  • For fiscal year 2011-2012, the first column indicate the total authorities of 149.1 millions and the second column the expenditures of 35.0 millions.
  • For fiscal year 2010-2012, the first column indicate the total authorities of 129.7 millions and the second column the expenditures of 30.0 millions.

Risks and Uncertainties

The IRB is funded through annual appropriations. As a result, its operations are impacted by any changes in funding approved by Parliament. In addition, the IRB's operations are affected by changes to legislation, the pace of Governor in Council appointments and reappointments by the Government and the intake of new immigration and refugee cases.

Budget 2010 announced that the operating budgets of departments and agencies would be frozen at their 2010-2011 levels for the fiscal years 2011-2012 and 2012-2013. Consequently, increases in expenditures related to personnel costs and other operating expenditures have to be managed within the allocated budget. In addition, a Strategic Review was conducted resulting in net budget reduction of $5.7M over fiscal years 2010-2011, 2011-2012 and 2012-2013 to the Refugee Protection, Admissibility Hearings and Detention Reviews and Internal Services program activities. The impact on organizational activities has been managed through the following actions and mitigation strategies:

  • Increases in personnel costs due to collective agreements have been absorbed through attrition due to retirements and departures for other reasons; and
  • Increases in other operating costs have been managed through the reallocation of budgets from lower to higher priorities.

Significant changes in relation to operations, personnel and program

As of November 15, 2011, responsibility for the provision of e-mail, data centre and network services has been transferred to Shared Services Canada (SSC). Five employees and all capital assets related to these services have been transferred to SSC. For further details, please refer to the note following the Statement of Authorities table.

Approval by Senior Officials

Approved by:

Brian Goodman,
Chairperson
Serge Gascon,
Chief Financial Officer

Ottawa, Canada
February 23, 2012


Statement of Authorities (unaudited) (in thousands of dollars)
Fiscal year 2011-2012
Total available for use for the year ending March 31, 2012Note1 Used during the quarter ended December 31, 2011 Year to date used at quarter-end
Vote 10 - Net Operating expenditures 132,279 30,882 89,563
Budgetary statutory authorities 16,807 4,115 12,346
Total authorities 149,086 34,997 101,909
Statement of Authorities (unaudited) (in thousands of dollars)
Fiscal year 2010-2011
Total available for use for the year ending March 31, 2011Note1 Used during the quarter ended December 31, 2010 Year to date used at quarter-end
Vote 10 - Net Operating expenditures 116,376 26,765 73,803
Budgetary statutory authorities 13,313 3,284 9,852
Total authorities 129,689 30,049 83,655

Pursuant to section 31.1 of the Financial Administration Act and Order-in-Council P.C. 2011-1297 effective November 15, 2011, $557,000 was deemed to have been appropriated by Shared Services Canada (program expenditure), resulting in a reduction of the same amount for the IRB, Vote 10, Appropriation Act No. 1, 2011-2012. To date $74,926 in expenditures have been incurred on behalf of Shared Services Canada by the IRB.

More information is available in the attached table.

Notes

Note 1

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

Return to first note 1 referrer

Return to second note 1 referrer

Departmental budgetary expenditures by Standard Object (unaudited) (in thousands of dollars)
Fiscal year 2011-12
Expenditures Planned expenditures for the year ending March 31, 2012 Expended during the quarter ended December 31, 2011 Year to date used at quarter-end
Personnel 111,616 27,409 82,513
Transportation and communications 2,650 983 2,818
Information 94 11 59
Professional and special services 22,140 5,692 13,666
Rentals 978 98 261
Repair and maintenance 6,159 454 1,510
Utilities, materials and supplies 1,098 169 496
Acquisition of machinery and equipment 4,149 111 512
Other subsidies and payments 202 70 74
Total net budgetary expenditures 149,086 34,997 101,909
Departmental budgetary expenditures by Standard Object (unaudited) (in thousands of dollars)
Fiscal year 2010-11
Expenditures Planned expenditures for the year ending March 31, 2011 Expended during the quarter ended December 31, 2010 Year to date used at quarter-end
Personnel 97,808 23,952 68,650
Transportation and communication 4,809 1,125 2,556
Information 295 3 7
Professional and special services 19,591 3,998 9,783
Rentals 1,278 210 622
Repair and maintenance 1,434 115 989
Utilities, materials and supplies 1,130 194 445
Acquisition of machinery and equipment 2,943 443 563
Other subsidies and payments 401 9 40
Total net budgetary expenditures 129,689 30,049 83,655