Quarterly Financial Report
For the quarter ended September 30, 2018

Statement outlining results, risks and significant changes in operations, personnel and programming.

1. Introduction

This quarterly 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 Accounting Standard 1.3. 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 Program Activities

Status of Women Canada (SWC) is a federal government agency that promotes equality for women and their full participation in the economic, social and democratic life of Canada.

SWC works to advance equality for women and to remove barriers to women’s participation in society, putting particular emphasis on three priority areas:

• Increasing women's and girls’ economic security and prosperity;
• ending violence against women and girls; and
• supporting the advancement and increased representation of women and girls in leadership and decision-making roles.

SWC is also responsible for providing strategic policy advice and gender-based analysis support, administering the Women’s Program and promoting commemorative events related to women and girls in Canada. The organization also plays an important role in Canada’s efforts to meet its international obligations on gender equality.

Further details on SWC’s mandate, raison d’être, responsibilities and program activities may be found in the organization’s 2018-19 Departmental Plan and 2018-19 Main Estimates.

1.2 Basis of Presentation

This quarterly report has been prepared by SWC management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the agency’s spending authorities granted by Parliament and those used by the agency consistent with the Main Estimates and Supplementary Estimates (as applicable) for the 2018-19 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.

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 agency 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 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 September 30, 2018 in comparison to the prior year.

2.1 Significant changes to authorities

As reflected in the Statement of Authorities, SWC total funding of $70 million increased by $32 million compared to the previous year ($38.5 million). This increase comes from Budget 2016, 2017 and 2018 announcements to increase capacity at SWC, funding to establish Canada’s Strategy to Prevent and Address Gender-Based Violence and to promote Gender Equality through a dialogue with Young Canadians. This represents an increase of 82% compared to the previous year.

2.2 Significant changes to expenditures

Grants and Contributions transfer payments normally vary from year to year due to project payment schedules and account for the significant changes to expenditures. As a result there has been a significant increase (132%) in the budgetary expenditures for the quarter ending September 30, 2018 compared to the same quarter last year. Compared to the previous year, the expenditures at the quarter ending September 30, 2018 have increased by $9 million from $6.8 million in 2017-18 to $15.8 million (Figure 1).

Figure 1 outlines the total authorities available for use and total expenditures for the second quarter.

3. Risks and uncertainties

SWC approaches risk as an integral part of its planning process, recognizing the need for strong risk management in all of its operations, as well as at the corporate level. SWC’s corporate risk profile, review of budgetary challenges, management practices and risk mitigation strategies were all monitored on a regular basis by its senior management.

4. Significant changes in operations, personnel and programs

The agency now has a dedicated Minister for Status of Women as a result of the 2015 federal election and a full Deputy Minister since 2017. This has had a significant impact on internal services operations and personnel in order to provide support to the Minister’s office directly when in the past, these services were provided by another department. Budget 2016 announced total investments of $23.3 million over five years, starting in 2016-17 to increase capacity at Status of Women Canada. Additional funding from Budget 2017 was also received to establish Canada’s Strategy to Prevent and Address Gender-Based Violence and to undertake the following initiatives:

• Increase research and evaluation function;
• Expand regional presence;
• Increase Gender Based Analysis function; and
• Increase capacity at Status of Women Canada

Additionally, Budget 2018 announced the following measures:

• A National Conversation on Gender Equality With Young Canadians
• Supporting Community Women’s Organizations
• Engaging Men and Boys to Promote Gender Equality
• Evidence-Based Policy

To deliver on these initiatives, SWC increased its personnel or full-time equivalents to 221 by the end of September 2018.

Approval by Senior Officials

Approved by:

Statement of Authorities (unaudited)

Departmental budgetary expenditures by Standard Object (unaudited)

Note: Totals may not add up and may not agree with details provided in other public documents due to rounding.

Date modified:

2018-11-30