Quarterly Financial Report for the quarter ended December 31, 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 (B) 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 entrusted by Parliament with resolving immigration and refugee cases efficiently, fairly and in accordance with the law. The IRB discharges its duties at arm’s length from the Government of Canada, but is fully accountable to Parliament and to all Canadians.

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.

Further details of the IRB’s authority, mandate and program activities can be found in the 2016-17 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) and (B) for the 2016‑17 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 moneys 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 and actual expenditures for the quarter ended December 31, 2016 and year to date in comparison to the prior year.

As at December 31, 2016, the total authorities available for use were $119.2 million compared to $117.6 million for the same quarter of the prior year, representing an increase of $1.6 million or 1.3% as reflected in the Statement of Authorities. The increase in authorities is largely as a result of funding for the management of inadmissibility cases received of $1.7 million, for the management of security pursuant to Division 9 of the Immigration and Refugee Protection Act.

Program expenditures in the third quarter of 2016‑17 have increased by $0.8 million to $28.5 million as compared to the same period last fiscal year. The following major changes by expenditure type include:   

• an increase in personnel costs of $1.4 million largely as a result of increased resources required for processing refugee applications and claims;
• a decrease of professional services $0.7 million as a result of lower translation costs; and
• an increase of other subsidies and payments of $0.2 million due to temporary cash requirements as a result of the Government of Canada Pay transformation initiative.

Total authorities used to date increased $2.1 million or 2.6% when compared to the previous year. The increase in program expenditures year to date are mainly due to an increase in resources to process refugee applications, $2.8 million, an increase in salary overpayment and advances arising from of the Government of Canada Pay Transformation initiative, $0.3 million, offset by a reduction in translation costs and other professional services of $0.9 million.

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. In the first nine months of 2016‑17 there has been a 40% increase in the intake of claims to the refugee protection division as compared to the same period in the prior year.

Significant changes related to operations, personnel and program

In December 2016 Mexican citizen were exempted from the Temporary Resident Visa requirement, which will result in an anticipated increase in asylum seekers. The department will receive temporary funding for this increased activity.

Approval by Senior Officials

Ottawa, Canada
February 23, 2017