For the Quarter ended December 31, 2012

Public Service Staffing Tribunal
Quarterly Financial Report
For the quarter ended December 31, 2012


Management Statement for the Quarter Ending December 31, 2012

1. Introduction

This quarterly financial report should be read in conjunction with the Main Estimates, Supplementary Estimates A as well as Canada’s Economic Action Plan 2012 (Budget 2012). 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. This report 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.

Detailed information on the Tribunal's authority, mandate and program activities can be found in our 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 department's spending authorities granted by Parliament and those used by the department consistent with the Main Estimates and Supplementary Estimates for the 2012-2013 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.

As part of the Parliamentary business of supply, the Main Estimates must be tabled in Parliament on or before March 1 preceding the new fiscal year. Budget 2012 was tabled in Parliament on March 29, after the tabling of the Main Estimates on February 28, 2012. As a result the measures announced in the Budget 2012 could not be reflected in the 2012-13 Main Estimates.

In fiscal year 2012-2013, frozen allotments will be established by Treasury Board authority in departmental votes to prohibit the spending of funds already identified as savings measures in Budget 2012. In future years, the changes to departmental authorities will be implemented through the Annual Reference Level Update, as approved by Treasury Board, and reflected in the subsequent Main Estimates tabled in Parliament.

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.

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

Statement of Authorities

As of December 31, 2012, the total authorities available for use for the year have increased by $48 thousand when compared to the same quarter of 2011-12 -- from $5.697 million to $5.745 million. The net increase arose from an increase in Vote 105 - Program expenditures ($11 thousand) and an increase in statutory authorities ($37 thousand).

As per the Statement of Authorities, the net increase in Vote 105 - Program expenditures ($11 thousand) is primarily attributable to a funding reduction of $94 thousand due to a permanent transfer in the operating budget, compensated by an increased amount received for the operating budget carry-forward and the reimbursement of eligible paylist expenditures for severance pay and parental benefits. The increase in the statutory authorities ($37 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 higher by $157 thousand this year compared to last year -- from $3.473 million to $3.630 million. This variance is primarily due to a decrease in personnel expenditures of $42 thousand and to an increase in professional and special services expenditures of $217 thousand. The decrease in personnel expenditures is primarily due to a decrease in the payments for severance pay benefits. The increase in expenditures for professional and special services is mainly due to a timing difference in the accounting of financial transactions related to internal support services provided by other departments and by the investments made by the Tribunal in the implementation of its new case management system. Other expenses have had an overall variation of $18 thousand.

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3. Risks and Uncertainties

This quarterly financial report reflects the results of the current fiscal period in relation to the Main Estimates and Supplementary Estimates A for which full supply was released on June 29, 2012 as well as Canada's Economic Action Plan 2012 (Budget 2012).

The Tribunal is funded through annual appropriations. As a result, its operations are impacted by any changes in funding approved through Parliament. Budget 2010 announced that the operating budgets of departments would be frozen at their 2010-11 levels for the fiscal years 2011-12 and 2012-13 and that departments would not be funded for salary increases resulting from collective agreements in those years. As departments must pay the salary increases to employees, they are expected to find efficiencies within their operating vote to fund these increases. Management is reviewing various options to adjust to this constraint in funding.

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 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.

Budget 2012 Implementation

This section provides an overview of the savings measures announced in Budget 2012 that will be implemented in order to refocus government and programs; make it easier for Canadians and business to deal with their government; and, modernize and reduce the back office.

Although the Tribunal was not directly affected by Budget 2012 measures, it 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. With these changes the Tribunal will continue to contribute to the effective management of human resources to the benefit of federal public service departments and agencies, managers, employees and Canadians at large.

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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
February 28th, 2013.

PUBLIC SERVICE STAFFING TRIBUNAL
Quarterly Financial Report
For the quarter ended December 31, 2012

Statement of Authorities (unaudited)

Fiscal year 2012-2013 (in dollars)
Total available for use for the year ending March 31, 2013 * Expended during the quarter ended December 31, 2012 Year to date used at quarter-end
Vote 105 - Program expenditures 5,130,313 1,001,519 3,169,893
Budgetary statutory authorities 614,407 153,602 460,805
Total authorities 5,744,720 1,155,121 3,630,699

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 5,119,678 1,029,995 3,041,223
Budgetary statutory authorities 576,918 144,230 432,690
Total authorities 5,696,596 1,174,225 3,473,913

* 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, 2012

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2012-2013 (in dollars)
Planned expenditures for the year ending March 31, 2013 Expended during the quarter ended December 31, 2012 Year to date used at quarter-end
Expenditures:
Personnel 4,184,515 871,056 3,029,222
Transportation and telecommunications 374,449 44,838 109,006
Information 78,010 13,183 26,999
Professional and special services 436,857 189,821 361,407
Rentals 343,245 32,535 94,660
Repair and maintenance 15,602 144 144
Utilities, materials and supplies 46,806 4,093 9,180
Acquisition of machinery and equipment 93,613 - 1,021
Other subsidies and payments 171,623 (550) (940)
Total net budgetary expenditures 5,744,720 1,155,121 3,630,699

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 3,782,020 1,052,522 3,071,340
Transportation and telecommunications 516,936 36,863 117,496
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 5,696,596 1,174,225 3,473,913