Quarterly Financial Report for the quarter ended June 30, 2016

Statement outlining results, risks and significant changes in operations, personnel and program

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. The report should be read in conjunction with the Main Estimates and Supplementary Estimates (A) and the previous quarterly financial reports for the current year. The report has not been subject to an external audit or review.

The Immigration and Refugee Board of Canada (IRB) is an independent administrative tribunal that was created on January 1, 1989, by an amendment to the Immigration Act. In 2002, the Immigration Act was replaced by the Immigration and Refugee Protection Act (IRPA), which was amended by the Balanced Refugee Reform Act (BRRA) in 2010 and by the Protecting Canada’s Immigration System Act (PCISA) in 2012.

The IRB has a single strategic outcome which is to resolve immigration and refugee cases before the Immigration and Refugee Board of Canada efficiently, fairly and in accordance with the law.

The IRB has five programs: Refugee Protection, Refugee Appeals, Immigration Appeals, Admissibility Hearings and Detention Reviews and Internal Services. The Internal Services program supports the four other programs.

A summary description of the IRB’s programs can be found in 2016-2017 Report on Plans and Priorities.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the IRB’s spending authorities granted by Parliament and those used by the IRB in a manner consistent with the Main Estimates and Supplementary Estimates (A) for the 2016-2017 fiscal year. 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 monies 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 IRB uses the full accrual method of accounting to prepare and present its annual departmental financial statements that are part of the departmental performance reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

Highlights of fiscal quarter and fiscal year to date (YTD) results

This section highlights the significant items that contributed to the net increase or decrease in resources available for the year and actual expenditures for the quarter ended June 30, 2016 in comparison to the prior year.

The total budgetary authorities available for use, as at June 30, increased in 2016-17 from those in 2015-16 by $1.8M (1.6%) largely as a result of the timing funding was received to provide resources of $1.7M for cases requiring the protection of information pursuant to Division 9 of the Immigration and Refugee Protection Act (IRPA).

Program expenditures in the first quarter of 2016-17 were $26.4M, higher by 5 percent or $1.2M, from the $25.1M in the same period last year, with the following major changes by standard object:

• an increase in personnel costs of $1M as a result of an increase in the number of staffed positions equivalent to 4 full time employees compared to the same quarter in the prior year, the mix of staffed positions and an increase in the balance of salaries to be recovered for staff seconded or transferred out to other government departments;
• an increase in professional services of $0.3M largely as a result of increased translation costs; and
• a decrease in acquisitions of equipment of $0.1M as 2014-15 included the completion of installation of video conferencing in the National Capital Region.

Risks and Uncertainties

The IRB is funded through annual appropriations.  As a result, its operations are affected by any changes in funding approved by Parliament. In addition, the IRB’s operations are affected by fluctuations in the intake of immigration and refugee cases, and by changes brought by legislation and/or Federal Court jurisprudence.

Significant changes related to operations, personnel and program

Barbara Wyant was appointed Chief Financial Officer in April 2016.

Approval by Senior Officials

Approved by:

Ottawa, Canada
July 29, 2016

Statement of Authorities (unaudited)

Departmental budgetary expenditures by Standard Object (unaudited)