Quarterly Financial Report for the quarter ended December 31, 2017

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 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 the 2017-18 Departmental Plan.

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 2017-18 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 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 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 year and for the quarter ended December 31, 2017 in comparison to the prior year.

The total budgetary authorities available for use, as at December 31, increased in 2017-18 from those in 2016-17 by $19.8 million (16.6%). This increase was largely as a result of the funding received for operating expenditures arising from the impact of the Mexico visa lift, $14.9 million, the funding of new collective agreements and retroactive payments of $3.8 million and funding received to support an increase in number of appeal decisions arising from increased levels of immigration, $3.6 million. These increases were offset by a reduction in the employee benefit plan authorities of $1.5 million, in professional services, travel and government advertising of $0.9 million as per Budget 2016, and a $0.1 million reduction of the amount of carry forward.

By the end of the fiscal quarter ended December 31, 2017, the year-to-date expenditures of $91.9 million had increased by $9.6 million (11.6%) compared with the same period in the previous year.

For the fiscal quarter ended December 31, 2017, the quarterly expenditures of $31.5 million had increased by $3.1 million (10.9%) compared with the same period in the previous year.

The following table provides a detailed explanation of the significant changes by standard object.

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.

There has been a significant increase in asylum seekers in 2017, in part due to the influx of those arriving at irregular border crossings largely in Quebec.

Significant changes related to operations, personnel and program

The Chairperson of the Immigration and Refugee Board, Mario Dion, was appointed the Conflict of Interest and Ethics Commissioner effective January 8, 2018.

Paul Aterman, the Deputy Chairperson of the Immigration Appeal Division, is the Acting Chairperson until an Interim Chairperson is appointed.

Approval by Senior Officials

Original version was signed by

Paul Aterman
Acting Chairperson

Original version was signed by

Barbara Wyant
Chief Financial Officer

Ottawa, Canada
February 20, 2018