For the Quarter ended September 30 2011

Public Service Staffing Tribunal
Quarterly Financial Report
For the quarter ended September 30, 2011


Management Statement for the Quarter Ending September 30, 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 September 30, 2011, the total authorities available for use for the year was $186 thousand higher compared to the same quarter of 2010-11. This variance arose from a combination of net increases in Vote 110 - Program expenditures ($156 thousand) and statutory authorities ($30 thousand).

As per the Statement of Authorities, the net increase in Vote 110 - Program expenditures ($156 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 funding increase of $8 thousand for retroactive salary payments from collective agreement settlement. Increases were offset by reduction of $21 thousand in 2011-12 from the cost-containment measures outlined in Budget 2010. 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. It appeared that a stabilization of the number of complaints received over the last four years had occurred with an average of 773 complaints per year. However, the Tribunal has already received close to 900 complaints in the first two quarters of 2011-2012 compared to 430 complaints in the first two quarters of 2010-2011.

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 September 30, 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 September 30, 2011 Year to date used at quarter-end
Vote 110 - Program expenditures 5,119,678 1,043,819 2,011,230
Budgetary statutory authorities 576,918 144,230 288,459
       
Total authorities 5,696,596 1,188,049 2,299,689

Fiscal year 2010-2011 (in dollars)
Total available for use for the year ending March 31, 2011 * Expended during the quarter ended September 30, 2010 Year to date used at quarter-end
Vote 115 - Program expenditures 4,963,629 995,639 2,000,322
Budgetary statutory authorities 546,807 136,702 273,404
       
Total authorities 5,510,436 1,132,341 2,273,725

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



PUBLIC SERVICE STAFFING TRIBUNAL
Quarterly Financial Report
For the quarter ended September 30, 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 September 30, 2011 Year to date used at quarter-end
Expenditures:
Personnel 3,782,020 1,024,454 2,018,818
Transportation and telecommunications 516,936 42,064 80,634
Information 95,729 8,482 14,742
Professional and special services 689,247 62,095 109,641
Rentals 402,061 45,806 65,018
Repair and maintenance 19,146 587 890
Utilities, materials and supplies 76,583 3,318 4,205
Acquisition of machinery and equipment 114,874 1,465 6,010
Other subsidies and payments  - (222) (269)
       
Total net budgetary expenditures 5,696,596 1,188,049 2,299,689

Fiscal year 2010-2011 (in dollars)
Planned expenditures for the year ending March 31, 2011 Expended during the quarter ended September 30, 2010 Year to date used at quarter-end
Expenditures:
Personnel 3,763,318 972,671 2,004,496
Transportation and telecommunications 339,146 33,403 79,431
Information 61,663 8,373 12,792
Professional and special services 729,679 65,976 93,492
Rentals 205,543 43,448 69,301
Repair and maintenance 30,832 - 250
Utilities, materials and supplies 61,663 7,812 12,576
Acquisition of machinery and equipment 154,157 1,125 2,067
Other subsidies and payments 164,435 (467) (680)
       
Total net budgetary expenditures 5,510,436 1,132,341 2,273,725