Quarterly Financial Report for the quarter ended December 31, 2019

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 2019-20 Main Estimates. The report has not been subject to an external audit or review

The Immigration and Refugee Board (IRB) is an independent, accountable administrative tribunal established by Parliament on January 1, 1989 to resolve immigration and refugee cases fairly, efficiently and in accordance with the law. The IRB ensures continued benefits to Canadians: by only accepting refugee claimants needing protection in accordance with international obligations and Canadian law; by contributing to the integrity of the immigration system, the safety and security of Canadians and upholding Canada’s reputation of justice and fairness for individuals; and promoting family reunification. The IRB also contributes to the quality of life of Canada’s communities by strengthening our country’s social fabric and by reflecting and reinforcing core values that are important to Canadians. These include respect for human rights, peace, security and the rule of law.

A summary description of the IRB’s programs can be found in the 2019-20 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 2019-20 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.

When Parliament is dissolved for the purposes of a general election, section 30 of the Financial Administration Act authorizes the Governor General, under certain conditions, to issue a special warrant authorizing the Government to withdraw funds from the Consolidated Revenue Fund. A special warrant is deemed to be an appropriation for the fiscal year in which it is issued.

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 have contributed to the net increase or decrease in resources available and actual expenditures for the year and for the quarter ended December 31, 2019 in comparison to the prior year.

Year to date, total budgetary authorities available for use as of December 31, 2019, increased by $43.4 million over the same period in the previous fiscal year. This increase is largely due to temporary funding provided in Budget 2019 to process an increased number of refugee claims.

Total authorities available for use in the current fiscal year have declined from $223.7 million reported at this end of the second quarter to $211.6 million at the end of the third quarter. This decrease is due to the reprofile to 2021-22 of $15 million from the temporary funding provided in Budget 2019, offset by funding of $4 million received through the operating budget carry forward from 2018-19 unspent budgetary authorities.

In the quarter ended December 31, 2019, the Immigration and Refugee Board spent $49.1 million, $9.5 million higher than the $39.6 million spent in the same quarter the previous year. This increase is mainly due to higher personnel costs.

Year to date expenditures increased by $29.3 million over the same period in the previous fiscal year.

The following table provides explanations of 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 increases in the intake of refugee claims, and by changes brought by legislation and/or Federal Court jurisprudence. To this end, management is implementing measures to maximize allocated funding and at the same time, reduce the impact of funding gaps. These measures include ramp up plans to increase capacity and reprofiling of unspent funding.

Significant changes related to operations, personnel and program

No significant changes have been noted since the last quarterly financial report.

Approval by senior officials

Approved by:

Richard Wex
Chairperson

Jason Choueiri
Chief Financial Officer

Ottawa, Canada
February 27, 2020