Quarterly Financial Report for the Quarter Ended June 30, 2023

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 2023-24 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 2023-24 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, 2023 compared to the same quarter of the prior year. Overall, the ORSCC’s authorities increased by 14.8% while quarterly spending increased by 9.7% over the same quarter ending June 30, 2022. The overall proportion of authorities used on a year-to-date basis (18.9%) is comparable to the previous year (19.8%).

2.1 Changes to Granted Authorities

As at June 30, 2023, the total authorities provided to the ORSCC have increased by $5,880,000 compared to the same quarter of the prior year. This net increase consists of:

• An increase in Vote 1 – Net Operating Expenditures ($4,876,000); and
• An increase in Statutory authorities ($1,004,000).

The increase of $4,876,000 in Vote 1 – Net Operating Expenditures primarily consists of:

• A funding allocation of $4,785,000 received through the 2023-24 Main Estimates to invest in Security, Communications and Outreach, Corporate Services and Information Technology, while funding for this initiative was only received in the third quarter of 2022-23;
• An increase of $111,000 for allocation from TB Vote 15 (Collective Agreements); offset by
• A transfer of $10,000 to the Treasury Board Secretariat to support Financial Management Transformation; and
• A decrease of $10,000 in operational funding.

The increase of $1,004,000 in Statutory authorities consists of:

• A net increase of $521,000 in contributions to Employee Benefit Plans (EBP); and
• An increase of $483,000 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, 2023, total net budgetary expenditures increased by 9.7% ($761,000) compared to the same quarter of the previous year. This variance comprises:

• A net increase of 10.1% ($611,000) in Vote 1 – Net Operating Expenditures; and
• A net increase of 8.2% ($150,000) in Statutory Expenditures.

The above increase of 10.1% ($611,000) noted in Vote 1 – Net Operating Expenditures is attributed to:

• A net salary increase of $429,000 in comparison to the same period last fiscal year due, in part, to new positions created as a result of new funding received, as described in section 2.1 above and general increase in salary expenditures; and
• A net non-salary increase of $182,000 resulting from:
  • Timing differences;
  • Price variances;
  • Special projects; and
  • Fluctuating replacement or maintenance schedules.

The net increase of 8.2% ($150,000) in Statutory Expenditures in comparison to the same quarter of the previous year is mainly attributed to an increase in EBP 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, 2022 and 2023.

Annual Net Budgetary Authorities Granted:
Figures showing authorities available for use as at June 30, 2022 and 2023: $39,663,895 in 2022-23 and $45,543,633 in 2023-24.

Year to Date used:
Figures present the cumulative amounts the ORSCC spent as at June 30, 2022 and 2023 respectively: $7,860,977 and $8,621,893.

Authorities Used during the First Quarter – Vote 1 – Net Operating expenditures:
Figures showing the amounts the ORSCC spent: $6,020,449 for the first quarter of 2022-23 and $6,631,026 for the first quarter of 2023-24.

Authorities Used during the First Quarter – Statutory authorities:
Figures showing the amounts the ORSCC spent: $1,840,528 for the first quarter of 2022-23 and $1,990,867 for the first quarter of 2023-24.

3. Risks and Uncertainties

This departmental quarterly financial report reflects the results of the current fiscal period in relation to the 2023-24 Main Estimates for which full supply was released on June 23, 2023.

The ORSCC is funded through voted parliamentary spending authorities (70.3%) and statutory authorities (29.7%) 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 dedicates 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.

4. Significant Changes to Operations, Personnel and Programs

On June 12, 2023, Justice Russell Brown retired as a judge of the Supreme Court of Canada.

There were no other 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 21, 2023

 

Statement of Authorities (unaudited)
(in dollars)

Fiscal year 2023-2024

	Total available for use for the year ending March 31, 2024*	Used during the quarter ended June 30, 2023	Year to date used at quarter-end
Vote 1 - Net Operating expenditures	32,014,979	6,631,026	6,631,026
Judges' Salaries, Allowances & Annuities	9,945,548	1,095,091	1,095,091
Contributions to Employee Benefit Plans	3,583,106	895,776	895,776
Statutory authorities	13,528,654	1,990,867	1,990,867
Total authorities	45,543,633	8,621,893	8,621,893

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

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

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

Fiscal year 2023-2024

Expenditures	Planned expenditures for the year ending March 31, 2024*	Expended during the quarter ended June 30, 2023	Year to date used at quarter-end
Personnel	36,504,220	7,392,802	7,392,802
Transportation and communications	1,163,154	179,696	179,696
Information	325,639	52,395	52,395
Professional and special services	3,197,589	417,322	417,322
Rentals	1,418,185	129,380	129,380
Repair and maintenance	403,830	52,241	52,241
Utilities, materials and supplies	1,414,496	268,250	268,250
Acquisition of machinery and equipment	998,054	34,224	34,224
Other subsidies and payments	118,466	95,583	95,583
Total net budgetary expenditures	45,543,633	8,621,893	8,621,893

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

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