Quarterly Financial Report for the Quarter Ended June 30, 2022

Office of the Registrar of the Supreme Court of Canada

1. Introduction

This quarterly financial report 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 (TB). It should be read in conjunction with the Main Estimates. This report has not been subject to an external audit or review.

1.1 Authority, Mandate and Programs

Created by an Act of Parliament in 1875, the Supreme Court of Canada is Canada’s final court of appeal. It serves Canadians by deciding legal issues of public importance, thereby contributing to the development of all branches of law applicable within Canada. The independence of the Court, the quality of its work and the esteem in which it is held both in Canada and abroad contribute significantly as foundations for a secure, strong and democratic country founded on the Rule of Law. The Supreme Court of Canada is an important national institution, positioned at the pinnacle of the judicial branch of government in Canada, separate from and independent of the executive and legislative branches of government.

The Office of the Registrar of the Supreme Court of Canada (ORSCC) provides all necessary services and support for the Court to process, hear and decide cases.  It also serves as the interface between litigants and the Court.

Further information on the ORSCC’s authority, mandate and programs may be found in its 2022-23 Main Estimates.

1.2 Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the ORSCC’s spending authorities granted by Parliament and those used by the ORSCC, consistent with the 2022-23 Main Estimates. 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 money 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 ORSCC uses the full accrual method of accounting to prepare and present its annual departmental financial statements that are part of the departmental results reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

2. Highlights of the fiscal quarter and the fiscal year-to-date (YTD) results^{Footnote 1}

This section highlights the changes in authorities provided and expenditures incurred as at June 30, 2022 compared to the same quarter of the prior year. Overall, both the ORSCC’s authorities and quarterly spending increased by 0.1% over the same quarter ending June 30, 2021. The overall proportion of authorities used on a year-to-date basis (19.8%) is the same as the previous year (19.8%).

2.1 Changes to Granted Authorities

As at June 30, 2022, the total authorities provided to the ORSCC have increased by $28,000 compared to the same quarter of the prior year. This net increase consists of:

• A decrease in Vote 1 – Net Operating Expenditures ($298,000); offset by
• An increase in Statutory authorities ($326,000).

The decrease of $298,000 in Vote 1 – Net Operating Expenditures primarily consists of:

• A net increase of $167,000 for allocation from TB Vote 15 (Collective Agreements);
• A transfer of $24,000 for the Government of Canada Financial Management Project to TBS in 2021-22, while no such transfer was done in 2022-23;
• A net increase of $17,000 in operational funding; offset by
• An allocation of $506,000 received in 2021-22 to support the ‟Resumption of court operations” in response to the covid-19 pandemic, while no funding was received for this initiative in 2022-23; and

The increase of $326,000 in Statutory authorities consists of:

• A net increase of $20,000 in contributions to Employee Benefit Plans (EBP); and
• A net increase of $306,000 in personnel and operating funding for Judges’ salaries, allowances, as well as annuities for retired Judges or their spouse.

2.2 Significant Changes to Budgetary Expenditures

As at June 30, 2022, total net budgetary expenditures increased by 0.1% ($8,000) compared to the same quarter of the previous year. This variance comprises:

• A decrease of 1.3% ($82,000) in Vote 1 – Net Operating Expenditures; offset by
• An increase of 5.2% ($90,000) in Statutory Expenditures.

The above decrease of 1.3% ($82,000) noted in Vote 1 – Net Operating Expenditures is attributed to:

• A net salary decrease of $74,000 in comparison to the same period last fiscal year mainly due to retroactive salary payments paid out in 2021-22, whereas no such payments were issued in the first quarter of 2022-23 compared to last fiscal year; and
• A non-salary decrease of $8,000 resulting from:
  • Timing differences;
  • Price variances;
  • Special projects; and
  • Fluctuating replacement or maintenance schedules.

The net increase of 5.2% ($90,000) in Statutory Expenditures in comparison to the same quarter of the previous year is attributed to general increases in statutory operating expenditures.

Figure 1: Comparison of Authorities Granted and Used

Description of image

Comparison of First Quarter Authorities Granted and Used:
The diagram illustrates the variation in thousands of dollars for the Annual Net Budgetary Authorities Granted, the authorities used – Vote 1 – Net Operating expenditures and the authorities used – Statutory authorities as at June 30, 2021 and 2022.

Annual Net Budgetary Authorities Granted:
Figures showing authorities available for use as at June 30, 2021 and 2022: $39,635,739 in 2021-22 and $39,663,895 in 2022-23.

Year to Date used:
Figures present the cumulative amounts the ORSCC spent as at June 30, 2021 and 2022 respectively: $7,852,620 and $7,860,977.

Authorities Used during the First Quarter – Vote 1 – Net Operating expenditures:
Figures showing the amounts the ORSCC spent: $6,102,481 for the first quarter of 2021-22 and $6,020,449 for the first quarter of 2022-23.

Authorities Used during the First Quarter – Statutory authorities:

Figures showing the amounts the ORSCC spent: $1,750,139 for the first quarter of 2021-22 and $1,840,528 for the first quarter of 2022-23.

3. Risks and Uncertainties

This departmental quarterly financial report reflects the results of the current fiscal period in relation to the 2022-23 Main Estimates for which full supply was released on June 24, 2022.

The ORSCC is funded through voted parliamentary spending authorities (68%) and statutory authorities (32%) for operating and personnel expenditures.

The environment and context in which the Court manages and decides cases is continuously evolving, which in turn produces new risks and challenges. The ORSCC continues to mitigate its financial risks by dedicating time and effort to ensure that all resources are used in the most efficient and effective manner possible. Opportunities aimed at increasing efficiency and reducing costs remain a priority for the organization. Greater financial controls and improved resource planning, forecasting and investment prioritization are also contributing to mitigate these risks. As financial pressures rise, the ORSCC continues to be strategic in its approach to prioritization and resource allocation.

4. Significant Changes to Operations, Personnel and Programs

There were no significant changes in the ORSCC’s operations, personnel and programs over this reporting period.

Approval by Senior Officials

Approved by:

 

Chantal Carbonneau, Registrar
Catherine Laforce, Chief Financial Officer

 

Ottawa, Ontario
August 3, 2022

 

Statement of Authorities (unaudited)
(in dollars)

Fiscal year 2022-2023

	Total available for use for the year ending March 31, 2023*	Used during the quarter ended June 30, 2022	Year to date used at quarter-end
Vote 1 - Net Operating expenditures	27,139,017	6,020,449	6,020,449
Judges' Salaries, Allowances & Annuities	9,463,062	1,075,074	1,075,074
Contributions to Employee Benefit Plans	3,061,816	765,454	765,454
Statutory authorities	12,524,878	1,840,528	1,840,528
Total authorities	39,663,895	7,860,977	7,860,977

Fiscal year 2021-2022

	Total available for use for the year ending March 31, 2022*	Used during the quarter ended June 30, 2021	Year to date used at quarter-end
Vote 1 - Net Operating expenditures	27,436,524	6,102,481	6,102,481
Judges' Salaries, Allowances & Annuities	9,157,676	998,614	998,614
Contributions to Employee Benefit Plans	3,041,539	751,525	751,525
Statutory authorities	12,199,215	1,750,139	1,750,139
Total authorities	39,635,739	7,852,620	7,852,620

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

Departmental Budgetary Expenditures by Standard Object (unaudited)
(in dollars)

Fiscal year 2022-2023

Expenditures	Planned expenditures for the year ending March 31, 2023*	Expended during the quarter ended June 30, 2022	Year to date used at quarter-end
Personnel	32,400,737	6,828,091	6,828,091
Transportation and communications	977,862	143,719	143,719
Information	227,484	7,709	7,709
Professional and special services	2,246,536	388,000	388,000
Rentals	995,463	199,317	199,317
Repair and maintenance	597,200	6,603	6,603
Utilities, materials and supplies	1,219,529	261,394	261,394
Acquisition of machinery and equipment	941,677	19,520	19,520
Other subsidies and payments	57,407	6,624	6,624
Total net budgetary expenditures	39,663,895	7,860,977	7,860,977

Fiscal year 2021-2022

Expenditures	Planned expenditures for the year ending March 31, 2022*	Expended during the quarter ended June 30, 2021	Year to date used at quarter-end
Personnel	32,068,207	6,857,963	6,857,963
Transportation and communications	1,341,277	61,540	61,540
Information	256,499	53,390	53,390
Professional and special services	2,749,039	352,269	352,269
Rentals	1,053,190	224,836	224,836
Repair and maintenance	523,324	15,087	15,087
Utilities, materials and supplies	1,119,865	236,144	236,144
Acquisition of machinery and equipment	443,639	23,076	23,076
Other subsidies and payments	80,699	28,315	28,315
Total net budgetary expenditures	39,635,739	7,852,620	7,852,620

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