Quarterly financial report – Quarter ending June 30, 2024

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 2024-25 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 2024-25 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) result ^{Footnote 1}

This section highlights the changes in authorities provided and expenditures incurred as at June 30, 2024 compared to the same quarter of the prior year. Overall, the ORSCC’s authorities increased by 5.3% while quarterly spending increased by 14.5% over the same quarter ending June 30, 2023. The overall proportion of authorities used on a year-to-date basis (20.6%) is in line with the previous year (18.9%).

2.1 Changes to granted authorities

As at June 30, 2024, the total authorities provided to the ORSCC have increased by $2,424,000 compared to the same quarter of the prior year. This net increase consists of:

• An increase in Vote 1 – Net operating expenditures ($1,971,000); and
• A net increase in Statutory authorities ($453,000).

The increase of $1,971,000 in Vote 1 – Net operating expenditures consists of:

• An increase of $1,828,000 for allocation from TB Vote 15 (Collective Agreements); and
• An increase of $143,000 in funding received to invest in Security, Communications and Outreach, Corporate Services and Information Technology.

The increase of $453,000 in Statutory authorities consists of:

• A net increase of $520,000 in personnel and operating funding for Judges’ salaries, allowances, as well as annuities for retired Judges or their spouse; offset by
• A net decrease of $67,000 in contributions to Employee Benefit Plans (EBP) due to rate adjustments.

2.2 Significant changes to budgetary expenditures

As at June 30, 2024, total net budgetary expenditures increased by 14.5% ($1,247,000) compared to the same quarter of the previous year. This variance comprises:

• A net increase of 16.7% ($1,105,000) in Vote 1 – Net operating expenditures; and
• A net increase of 7.1% ($142,000) in Statutory expenditures.

The above increase of 16.7% ($1,105,000) noted in Vote 1 – Net operating expenditures is attributed to:

• A net salary increase of $819,000 in comparison to the same period last fiscal year mainly due to revised rates of pay stemming from collective agreements as well as new positions created as a result of new funding received to invest in Security, Communications and Outreach, Corporate Services and Information Technology.
• A net non-salary increase of $286,000 resulting from:
  • Timing differences;
  • Price variances;
  • Special projects; and
  • Fluctuating replacement or maintenance schedules.

The net increase of 7.1% ($142,000) 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

3. Risks and uncertainties

This departmental quarterly financial report reflects the results of the current fiscal period in relation to the 2024-25 Main Estimates for which full supply was released on June 24, 2024.

The ORSCC is funded through voted parliamentary spending authorities (70.9%) and Statutory authorities (29.1%) 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
August 8, 2024

Statement of authorities (unaudited)

Fiscal year 2024–25

Fiscal year 2023–24

Departmental budgetary expenditures by standard object (unaudited)

Fiscal year 2024–25

Fiscal year 2023–24