For the Quarter Ended September 30, 2014

Public Service Staffing Tribunal
Quarterly Financial Report
For the quarter ended September 30, 2014


Management Statement for the Quarter Ending September 30, 2014

1. Introduction

This quarterly financial report should be read in conjunction with the Main Estimates, Supplementary Estimates 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 2014-2015 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, 2014, the total authorities available for use for the year have increased by $273 thousand when compared to the same quarter of 2013-14 — from $5.443 million to $5.717 million. The net increase is primarily attributable to the amount of funds for the operating budget carry-forward. The Tribunal received an amount of $236 thousand in the second quarter of fiscal year 2014-15 while it had not received any amount for fiscal year 2013-14. It is also attributable to an increase in Vote 1 - Program expenditures of $59.5 thousand for funding increases from collective agreement settlements and a decrease in statutory authorities of $21.8 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 $173 thousand this year compared to last year. This variance is primarily due to a decrease in personnel expenditures of $244 thousand and to a decrease in professional and special services expenditures of $80 thousand. The decrease in personnel expenditures is primarily due to a decrease in the payments for severance pay benefits paid out, a timing difference in the accounting of financial transactions and key positions recently becoming vacant. The decrease in the amount spent on professional and special services is mostly attributed to a decrease of investments made by the Tribunal in the implementation of its new case management system. The increase of $119 thousand for other subsidies and payments is mostly due to a one-time transition payment of $120 thousand for implementing salary payment in arrears by the Government of Canada. Other expenditures have had a minimal variance of $32 thousand compared to the previous year.

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 for which full supply was released on June 10, 2014 as well as Canada's Economic Action Plan 2012 (Budget 2012).

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, the continued implementation of its new case management system 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 are being 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

On December 12, 2013, the Economic Action Plan 2013 Act, No. 2 received royal assent. Included in that Act are provisions to merge the Tribunal and the Public Service Labour Relations Board (PSLRB) into an organization to be called the Public Service Labour Relations and Employment Board (PSLREB). This new organization will replace the Tribunal and the PSLRB and will deal with matters previously dealt with by these organizations.

In Canada’s Economic Action Plan 2014, the Government announced its intention to create the Administrative Tribunals Support Service of Canada (ATSSC). This new organization, which consolidates operations of several administrative tribunals, will provide support services to the PSLREB.

The Economic Action Plan 2014 Act, No. 1 received Royal Assent on June 19, 2014. As a result, both the PSLREB and the ATSSC came into force on November 1st, 2014.

The PSLREB retains its adjudication powers but has transferred all its human and financial resources to the ATSSC. The final amount of the net assets and net liabilities that have been transferred is not known at this time.

The Tribunal’s appropriation is now deemed to be the ATSSC’s appropriation.

Approved by:


________________________
Guy Giguère
Chairperson


________________________
Sylvie Guilbert
Chief Financial Officer and General Counsel


Ottawa, Ontario
November 25, 2014


PUBLIC SERVICE STAFFING TRIBUNAL
Quarterly Financial Report
For the quarter ended September 30, 2014

Statement of Authorities (unaudited)

(in dollars)

Fiscal year 2014-2015
Total available for use for the year ending March 31, 2015 * Used during the quarter ended September 30, 2014 Year to date used at quarter-end
Vote 1 - Program expenditures 5,127,528 900,691 1,950,560
Statutory authorities 589,208 147,302 294,604
Total authorities 5,716,736 1,047,993 2,245,164

Fiscal year 2013-2014
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 100 - Program Expenditures 4,832,445 1,149,128 2,112,897
Statutory authorities 611,000 152,750 305,500
Total authorities 5,443,445 1,301,878 2,418,397

* 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, 2014

Departmental budgetary expenditures by Standard Object (unaudited)

(in dollars)

Fiscal year 2014-2015
Planned expenditures for the year ending March 31, 2015 Expended during the quarter ended September 30, 2014 Year to date used at quarter-end
Expenditures:
Personnel 4,160,166 873,913 1,791,885
Transportation and communications 311,314 25,077 44,440
Information 77,829 2,563 3,770
Professional and special services 817,200 114,457 214,626
Rentals 249,052 24,631 57,192
Repair and maintenance 7,783 - -
Utilities, materials and supplies 31,131 650 2,488
Acquisition of machinery and equipment 46,697 6,932 11,771
Other subsidies and payments 15,564 (230) 118,991
Total net budgetary expenditures 5,716,736 1,047,993 2,245,164
Fiscal year 2013-2014
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