Quarterly Financial Report for the Quarter Ended September 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 and approved allotment adjustments from TB Central Votes. 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 and approved allotment adjustments from TB Central Votes. 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

This section highlights the changes in authorities provided and expenditures incurred as at September 30, 2023 compared to the same quarter of the prior year. Overall, the ORSCC’s authorities increased by 13.9% and quarterly spending increased by 6.0% over the same quarter ending September 30, 2022. The overall proportion of authorities used on a year-to-date basis (42.1%) is comparable to the previous year (44.5%).

2.1 Changes to Granted Authorities

As at September 30, 2023, the total authorities provided to the ORSCC have increased by $5,687,000 compared to the same quarter of the prior year. This net increase consists of:

Previously reported:

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

Current quarter:

• A decrease in Vote 1 – Net Operating Expenditures ($193,000) which consists of:
• An allotment transfer from TB Vote 25 (Operating Budget Carry Forward) of $1,068,000 received in the second quarter of 2023-24; funding for this item decreased by $193,000 compared to the amount received in the same quarter last fiscal year.

2.2 Significant Changes to Budgetary Expenditures

As at September 30, 2023, total net budgetary expenditures increased by 7.6% ($1,378,000) compared to the same quarter of the previous year. This variance comprises:

Previously reported:

• 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.

Current quarter:

• A net increase of 6.0% ($617,000) in net budgetary expenditures explained by:
• A net increase of 6.0% ($439,000) in Vote 1 – Net Operating Expenditures; and
• A net increase of 5.9% ($178,000) in Statutory Expenditures.

The above increase of 6.0% ($439,000) noted in Vote 1 – Net Operating Expenditures is attributed to:

• A net salary increase of $618,000 in comparison to the same period last fiscal year mainly due to new positions created as a result of new funding received to invest in Security, Communications and Outreach, Corporate Services and Information Technology, as well as to revised rates of pay stemming from ratified collective agreements; offset by

• A net non-salary decrease of $179,000 resulting from:
• Timing differences;
• Price variances;
• Special projects; and
• Fluctuating replacement or maintenance schedules.

The net increase of 5.9% ($178,000) 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 Second 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 September 30, 2022 and 2023.

Annual Net Budgetary Authorities Granted:
Figures showing authorities available for use as at September 30, 2022 and 2023: $40,925,143 in 2022-23 and $46,612,098 in 2023-24.

Year to Date used:
Figures present the cumulative amounts the ORSCC spent as at September 30, 2022 and 2023 respectively: $18,222,693 and $19,600,893.

Authorities Used during the Second Quarter – Vote 1 – Net Operating expenditures:
Figures showing the amounts the ORSCC spent: $7,338,727 for the second quarter of 2022-23 and $7,777,616 for the second quarter of 2023-24.

Authorities Used during the Second Quarter – Statutory authorities:
Figures showing the amounts the ORSCC spent: $3,022,989 for the second quarter of 2022-23 and $3,201,384 for the second 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 (71.0%) and statutory authorities (29.0%) 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

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
November 8, 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 September 30, 2023	Year to date used at quarter-end
Vote 1 - Net Operating expenditures	33,083,444	7,777,616	14,408,642
Judges' Salaries, Allowances & Annuities	9,945,548	2,305,607	3,400,698
Contributions to Employee Benefit Plans	3,583,106	895,777	1,791,553
Statutory authorities	13,528,654	3,201,384	5,192,251
Total authorities	46,612,098	10,979,000	19,600,893

Fiscal year 2022-2023

	Total available for use for the year ending March 31, 2023*	Used during the quarter ended September 30, 2022	Year to date used at quarter-end
Vote 1 - Net Operating expenditures	28,400,265	7,338,727	13,359,176
Judges' Salaries, Allowances & Annuities	9,463,062	2,257,535	3,332,609
Contributions to Employee Benefit Plans	3,061,816	765,454	1,530,908
Statutory authorities	12,524,878	3,022,989	4,863,517
Total authorities	40,925,143	10,361,716	18,222,693

* 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 September 30, 2023	Year to date used at quarter-end
Personnel	37,572,685	9,172,709	16,565,511
Transportation and communications	1,163,154	396,468	576,164
Information	325,639	78,702	131,097
Professional and special services	3,197,589	699,889	1,117,211
Rentals	1,418,185	318,382	447,762
Repair and maintenance	403,830	73,560	125,801
Utilities, materials and supplies	1,414,496	219,444	487,694
Acquisition of machinery and equipment	998,054	95,225	129,449
Other subsidies and payments	118,466	(75,379)	20,204
Total net budgetary expenditures	46,612,098	10,979,000	19,600,893

Fiscal year 2022-2023

Expenditures	Planned expenditures for the year ending March 31, 2023*	Expended during the quarter ended September 30, 2022	Year to date used at quarter-end
Personnel	32,728,966	8,402,903	15,230,994
Transportation and communications	1,049,253	451,182	594,901
Information	259,036	98,241	105,950
Professional and special services	2,550,412	708,948	1,096,948
Rentals	1,133,533	323,468	522,785
Repair and maintenance	680,032	8,567	15,170
Utilities, materials and supplies	1,386,667	271,918	533,312
Acquisition of machinery and equipment	1,071,875	45,514	65,034
Other subsidies and payments	65,369	50,975	57,599
Total net budgetary expenditures	40,925,143	10,361,716	18,222,693

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