For the Quarter ended December 31 2011

Public Service Staffing Tribunal
Quarterly Financial Report
For the quarter ended December 31, 2011


Management Statement for the Quarter Ending December 31, 2011

1. Introduction

This quarterly financial report should be read in conjunction with the Main Estimates and Supplementary Estimates. It 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 Accounting Standard 1.3. It has not been subject to an external audit or review.

Tribunal Mandate

The Public Service Staffing Tribunal is an independent, quasi-judicial body that was established with the coming-into-force of the new Public Service Employment Act on December 31, 2005 as part of the new arrangements for staffing recourse. The legislative mandate of the Tribunal is to consider and dispose of complaints dealing with internal appointments, lay-offs, revocation of appointments, and the failure of corrective action ordered by the Tribunal. Under the Act, the Tribunal is also authorized to provide mediation services at any stage of a proceeding.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the department’s spending authorities granted by Parliament and those used by the department consistent with the Main Estimates and Supplementary 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 Tribunal 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.

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

Statement of Authorities

As of December 31, 2011, the total authorities available for use for the year was $235 thousand higher compared to the same quarter of 2010-11. This variance arose from a combination of net increases in Vote 110 - Program expenditures ($205 thousand) and statutory authorities ($30 thousand).

As per the Statement of Authorities, the net increase in Vote 110 - Program expenditures ($205 thousand) is primarily attributable to the amount of the transfer of funds for the operating budget carry-forward. The Tribunal received an amount of $215 thousand in Q1 in fiscal year 2011-12 while it received only $47 thousand in Q2 in fiscal year 2010-11. It is also attributable to a funding variation of $10 thousand in 2011-12 compared to $28 thousand in 2010-11 for retroactive salary payments from collective agreement settlement. Increases were offset by reduction of $21 thousand in 2011-12 and $19 thousand in 2010-11 from the cost-containment measures outlined in Budget 2010. In addition, an amount of $57 thousand was frozen due to a transfer of funding between the operating budget and the salary budget for 2010-2011. The increase in the statutory authorities ($30 thousand) is attributable to a rate change for contributions to employee benefit plans.

Budgetary Expenditures by Standard Object

The Tribunal’s quarterly and year-to-date spending are similar to the previous year. There is an increase of $112 thousand in personnel expenses, primarily attributable to the amount paid to the Tribunal's employees for ratification on severance pay upon renewal of the collective agreement. Rental expenses are lower than last year by $50 thousand due in part to the increase in the number of settlement conference and telephone and video conferencing mediation. Other expenses have had an overall variation of $16 thousand.

3. Risks and Uncertainties

The Public Service Staffing Tribunal is faced with both internal and external risks. The risks that the Tribunal must deal with include the unpredictability of its caseload, an aging case management system that does not meet our needs, the likelihood of greater turnover in its staff after five years of operation, the current review of the PSMA and the reporting burden.

As in other micro-agencies, the added demands of certain government-wide initiatives continue to pose a challenge to the Tribunal's limited resources. In order to fulfill its obligations related to these demands, the Tribunal has developed a strategic plan for the next three years, strengthened its performance measurement framework and increased its information management capacity.

The Tribunal will continue to seek innovative, cost efficient ways of addressing risks. The Tribunal will also continue to look for opportunities to work in collaboration with other Government of Canada organizations to achieve efficiencies to deliver on its business goals. This is aligned with the Government of Canada's priority of reducing the fiscal deficit as announced in Budget 2010 "Leading the Way on Jobs and Growth".

4. Significant Changes to Operations, Personnel and Programs

There have been no significant changes in relation to operations, personnel and programs over the last year.

Approved by:


________________________
Guy Giguère
Chairperson


________________________
Josée Dubois
Chief Financial Officer


Ottawa, Ontario

PUBLIC SERVICE STAFFING TRIBUNAL
Quarterly Financial Report
For the quarter ended December 31, 2011

Statement of Authorities (unaudited)

Fiscal year 2011-2012 (in dollars)
Total available for use for the year ending March 31, 2012 * Expended during the quarter ended December 31, 2011 Year to date used at quarter-end
Vote 110 - Program expenditures 5,120,521 1,029,994 3,041,224
Budgetary statutory authorities 576,919 144,230 432,689
       
Total authorities 5,697,440 1,174,224 3,473,913

Fiscal year 2010-2011 (in dollars)
Total available for use for the year ending March 31, 2011 * Expended during the quarter ended December 31, 2010 Year to date used at quarter-end
Vote 115 - Program expenditures 4,915,410 985,003 2,985,325
Budgetary statutory authorities 546,807 136,702 410,105
       
Total authorities 5,462,217 1,121,705 3,395,430

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


PUBLIC SERVICE STAFFING TRIBUNAL
Quarterly Financial Report
For the quarter ended December 31, 2011

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2011-2012 (in dollars)
Planned expenditures for the year ending March 31, 2012 Expended during the quarter ended December 31, 2011 Year to date used at quarter-end
Expenditures:
Personnel 3,782,864 1,052,522 3,071,340
Transportation and telecommunications 516,936 36,862 117,496
Information 95,729 17,820 32,562
Professional and special services 689,247 35,093 144,734
Rentals 402,061 23,992 89,010
Repair and maintenance 19,146 3,842 4,732
Utilities, materials and supplies 76,583 2,164 6,369
Acquisition of machinery and equipment 114,874 1,982 7,992
Other subsidies and payments - (53) (322)
       
Total net budgetary expenditures 5,697,440 1,174,224 3,473,913

Fiscal year 2010-2011 (in dollars)
Planned expenditures for the year ending March 31, 2011 Expended during the quarter ended December 31, 2010 Year to date used at quarter-end
Expenditures:
Personnel 4,057,099 954,313 2,958,809
Transportation and telecommunications 272,593 39,836 119,267
Information 49,179 3,482 16,274
Professional and special services 587,339 51,740 145,232
Rentals 165,804 70,026 139,327
Repair and maintenance 25,292 507 757
Utilities, materials and supplies 49,179 1,950 14,526
Acquisition of machinery and equipment 123,650 404 2,471
Other subsidies and payments 132,082 (553) (1,233)
       
Total net budgetary expenditures 5,462,217 1,121,705 3,395,430