For the Quarter ended September 30, 2013

Public Service Staffing Tribunal
Quarterly Financial Report
For the quarter ended September 30, 2013


Management Statement for the Quarter Ending September 30, 2013

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 2013-2014 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 were established by Treasury Board authority in departmental votes to prohibit the spending of funds already identified as savings measures in Budget 2012. In 2013-2014, the changes to departmental authorities were reflected in the 2013-2014 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.

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

Statement of Authorities

As of September 30, 2013, the total authorities available for use for the year have decreased by $222 thousand when compared to the same quarter of 2012-13. The net decrease is primarily attributable to the amount of funds for the operating budget carry-forward. The Tribunal received an amount of $239 thousand in the second quarter of fiscal year 2012-13 while it had not received any amount for fiscal year 2013-14. It is also attributable to an increase in Vote 105 - Program expenditures of $20 thousand for funding increases from collective agreement settlements and a decrease in statutory authorities of $3 thousand 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 lower by $57 thousand this year compared to last year. This variance is primarily due to a decrease in personnel expenditures of $122 thousand, an increase in professional and special services expenditures of $123 thousand and a decrease of $34 thousand in rental expenditures. The decrease in personnel expenditures is primarily due to a reduction in personnel through attrition. The increase in expenditures for professional and special services is mainly due to the investments made by the Tribunal in the implementation of its new case management system. The decrease of rental expenditures is primarily attributable to the timing in the renewal of software licenses and a greater use of teleconferencing by mediation services, which has led to a reduction in the need for room rentals. Other expenses have had an overall variation of $24 thousand.

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 20, 2013 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 and agencies would be frozen at their 2010-11 levels for fiscal years 2011-12 and 2012-13. Consequently, increases in expenditures related to personnel costs and other operating expenditures have to be managed within the allocated budget. The Tribunal managed the impact of these measures mainly through attrition due to retirements or departures for other reasons.

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.

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
November 29, 2013


PUBLIC SERVICE STAFFING TRIBUNAL
Quarterly Financial Report
For the quarter ended September 30, 2013

Statement of Authorities (unaudited)

Fiscal year 2013-2014 (in dollars)
Total available for use for the year ending March 31, 2014 * Used during the quarter ended September 30, 2013 Year to date used at quarter-end
Vote 105 - Program expenditures 4,832,445 1,149,128 2,112,897
Budgetary statutory authorities 611,000 152,750 305,500
Total authorities 5,443,445 1,301,878 2,418,397

Fiscal year 2012-2013 (in dollars)
Total available for use for the year ending March 31, 2013 * Used during the quarter ended September 30, 2012 Year to date used at quarter-end
Vote 105 - Program expenditures 5,051,150 1,060,092 2,168,375
Budgetary statutory authorities 614,407 153,602 307,203
Total authorities 5,665,557 1,213,694 2,475,578

* 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, 2013

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2013-2014 (in dollars)
Planned expenditures for the year ending March 31, 2014 Expended during the quarter ended September 30, 2013 Year to date used at quarter-end
Expenditures:
Personnel 4,122,495 1,086,749 2,035,823
Transportation and communications 264,190 17,481 44,952
Information 66,048 2,585 4,678
Professional and special services 693,499 178,814 294,859
Rentals 211,352 10,016 28,266
Repair and maintenance 6,605
Utilities, materials and supplies 26,419 3,563 7,035
Acquisition of machinery and equipment 39,629 2,408 2,523
Other subsidies and payments 13,208 261 261
Total net budgetary expenditures 5,443,445 1,301,878 2,418,397

Fiscal year 2012-2013 (in dollars)
Planned expenditures for the year ending March 31, 2013 Expended during the quarter ended September 30, 2012 Year to date used at quarter-end
Expenditures:
Personnel 4,105,352 994,509 2,158,165
Transportation and communications 374,449 28,414 64,168
Information 78,010 8,636 13,816
Professional and special services 436,857 121,353 171,586
Rentals 343,245 56,855 62,125
Repair and maintenance 15,602
Utilities, materials and supplies 46,806 3,151 5,087
Acquisition of machinery and equipment 93,613 736 1,021
Other subsidies and payments 171,623 40 (390)
Total net budgetary expenditures 5,665,557 1,213,694 2,475,578