Quarterly Financial Report for the Quarter Ended December 31, 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 December 31, 2023 compared to the same quarter of the prior year. Overall, the ORSCC’s authorities increased by 8.1% and quarterly spending increased by 18.4% over the same quarter ending December 31, 2022. The overall proportion of authorities used on a year-to-date basis (66.3%) is comparable to the previous year (64.2%).

2.1 Changes to Granted Authorities

As at December 31, 2023, the total authorities provided to the ORSCC have increased by $3,654,000 compared to the same quarter of the prior year. This net increase consists of:

Previously reported:

• An increase in Vote 1 – Net Operating Expenditures ($4,683,000); and
• An increase in Statutory authorities ($1,004,000).

Current quarter:

• A net decrease in Vote 1 – Net Operating Expenditures ($1,573,000) which consists of:
• In fiscal year 2022-23, new funding to invest in Security, Communications and Outreach, Corporate Services and Information Technology ($3,420,000) was received during the third quarter via Supplementary Estimates (B), while funding for this initiative was received through the 2023-24 Main Estimates; offset by
• A Compensation allocation from TB Vote 15 (Collective agreements) of $1,851,000 was received in the third quarter of 2023-24; funding for this item increased by $1,431,000 compared to the amount of $420,000 received in the same quarter of 2022-23;
• A Paylist allocation from TB Vote 30 of $371,000 was received during the third quarter of 2023-24; whereas no allocation for this item was received in the same quarter of 2022-23;
• Total proceeds from disposal of surplus Crown assets of $35,000; and
• A transfer of $10,000 to the Treasury Board Secretariat to support Financial Management Transformation occurred in the third quarter of 2022-23 while the 2023-24 contribution was transferred via the Main Estimates.
• A decrease in Statutory authorities ($460,000) which consists of:
• New funding for Employee Benefit Plans (EBP) related to investments in Security, Communications and Outreach, Corporate Services and Information Technology ($391,000) was received during the third quarter of 2022-23 via Supplementary Estimates (B) while funding for this initiative was included in the Main Estimates for 2023-24; and
• In the third quarter of 2022-23, increases ($69,000) to the incidental and representational allowances for judges of the Supreme Court of Canada were received as a result of Bill C-19: Amendments to the Judges Act to implement the Government’s Response to the 2020 Quadrennial Commission; funding for 2023-24 was adjusted through the Main Estimates.

2.2 Significant Changes to Budgetary Expenditures

As at December 31, 2023, total net budgetary expenditures increased by 11.6% ($3,368,000) compared to the same quarter of the previous year. This variance comprises:

Previously reported:

• A net increase of 7.9% ($1,050,000) in Vote 1 – Net Operating Expenditures; and
• A net increase of 6.8% ($328,000) in Statutory Expenditures.

Current quarter:

• A net increase of 18.4% ($1,990,000) in net budgetary expenditures explained by:
• A net increase of 22.4% ($1,721,000) in Vote 1 – Net Operating Expenditures; and
• A net increase of 8.6% ($269,000) in Statutory Expenditures.

The above net increase of 22.4% ($1,721,000) noted in Vote 1 – Net Operating Expenditures is attributed to:

• A net salary increase of $1,774,000 in comparison to the same period last fiscal year mainly due to revised rates of pay stemming from ratified collective agreements as well as 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; offset by
• A net non-salary decrease of $53,000 resulting from:
  • Timing differences;
  • Price variances;
  • Special projects; and
  • Fluctuating replacement or maintenance schedules.

The net increase of 8.6% ($269,000) 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 Third 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 December 31, 2022 and 2023.

Annual Net Budgetary Authorities Granted:
Figures showing authorities available for use as at December 31, 2022 and 2023: $45,215,170 in 2022-23 and $48,868,957 in 2023-24.

Year to Date used:
Figures present the cumulative amounts the ORSCC spent as at December 31, 2022 and 2023 respectively: $29,046,362 and $32,414,207.

Authorities Used during the Third Quarter – Vote 1 – Net Operating expenditures:
Figures showing the amounts the ORSCC spent: $7,687,560 for the third quarter of 2022-23 and $9,408,598 for the third quarter of 2023-24.

Authorities Used during the Third Quarter – Statutory authorities:
Figures showing the amounts the ORSCC spent: $3,136,109 for the third quarter of 2022-23 and $3,404,716 for the third 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 (72.2%) and statutory authorities (27.8%) 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 November 6, 2023, the Honourable Mary T. Moreau was appointed to the Supreme Court of Canada to fill the vacancy created by the retirement of the Honourable Russell Brown.

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
February 22, 2024

 

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 December 31, 2023	Year to date used at quarter-end
Vote 1 - Net Operating expenditures	35,305,143	9,408,598	23,817,240
Judges' Salaries, Allowances & Annuities	9,945,548	2,473,784	5,874,482
Contributions to Employee Benefit Plans	3,583,106	895,777	2,687,330
Spending of amounts equivalent to proceeds from disposal of surplus moveable Crown assets	35,160	35,155	35,155
Statutory authorities	13,563,814	3,404,716	8,596,967
Total authorities	48,868,957	12,813,314	32,414,207

Fiscal year 2022-2023

	Total available for use for the year ending March 31, 2023*	Used during the quarter ended December 31, 2022	Year to date used at quarter-end
Vote 1 - Net Operating expenditures	32,229,834	7,687,560	21,046,736
Judges' Salaries, Allowances & Annuities	9,531,812	2,370,655	5,703,264
Contributions to Employee Benefit Plans	3,453,524	765,454	2,296,362
Spending of amounts equivalent to proceeds from disposal of surplus moveable Crown assets	-	-	-
Statutory authorities	12,985,336	3,136,109	7,999,626
Total authorities	45,215,170	10,823,669	29 046 362

* 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 December 31, 2023	Year to date used at quarter-end
Personnel	39,794,384	10,690,071	27,255,582
Transportation and communications	1,163,154	248,752	824,916
Information	325,639	180,951	312,048
Professional and special services	3,197,589	587,120	1,704,331
Rentals	1,418,185	419,715	867,477
Repair and maintenance	403,830	27,188	152,989
Utilities, materials and supplies	1,414,496	350,862	838,556
Acquisition of machinery and equipment	1,033,214	311,558	441,007
Other subsidies and payments	118,466	(2,903)	17,301
Total net budgetary expenditures	48,868,957	12,813,314	32,414,207

Fiscal year 2022-2023

Expenditures	Planned expenditures for the year ending March 31, 2023*	Expended during the quarter ended December 31, 2022	Year to date used at quarter-end
Personnel	34,991,449	8,648,027	23,879,021
Transportation and communications	1,147,671	381,606	976,507
Information	259,036	70,693	176,643
Professional and special services	3,010,170	602,807	1,699,755
Rentals	1,251,533	305,546	828,331
Repair and maintenance	1,037,435	32,132	47,302
Utilities, materials and supplies	1,626,312	314,362	847,674
Acquisition of machinery and equipment	1,826,195	512,154	577,188
Other subsidies and payments	65,369	(43,658)	13,941
Total net budgetary expenditures	45,215,170	10,823,669	29,046,362

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