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Category: Quarterly Financial Reports

Quarterly Report: For the quarter ended June 30, 2025

Date of Publishing:

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 Directive on Accounting Standards, GC 4400 Departmental Quarterly Financial Report. This quarterly financial report should be read in conjunction with the 2025–2026 Main Estimates.

This quarterly report has not been subject to an external audit or review.

Mandate

The National Security and Intelligence Review Agency (NSIRA) is an independent external review body that reports to Parliament. Established in July 2019, NSIRA reviews Government of Canada national security and intelligence activities to assess whether they are lawful, reasonable, and necessary. The Agency also investigates complaints from members of the public on the activities of the Canadian Security Intelligence Service (CSIS), the Communications Security Establishment (CSE), the Royal Canadian Mounted Police (RCMP), as well as certain other national security-related complaints, independently and in a timely manner.

The NSIRA Secretariat supports the Agency in the delivery of its mandate. Independent scrutiny contributes to strengthening the accountability framework for national security and intelligence activities and to enhancing public confidence. Ministers and Canadians are informed whether national security and intelligence activities undertaken by Government of Canada institutions are lawful, reasonable, and necessary.

A summary description NSIRA’s program activities can be found in Part II of the Main Estimates. Information on NSIRA’s mandate can be found on its website.

Basis of presentation

This quarterly report has been prepared by 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 2025–2026 Main Estimates. This quarterly report has been prepared using a special-purpose financial reporting framework (cash basis) 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 authorities for specific purposes.

Highlights of the fiscal quarter and fiscal year-to-date results

This section highlights the significant items that contributed to the net increase or decrease in authorities available for the year and actual expenditures for the quarter ended June 30, 2025.

NSIRA Secretariat spent approximately 22% of its authorities by the end of the first quarter, compared with 19% in the same quarter of 2024–2025 (see graph 1).

Graph 1: Comparison of total authorities and total net budgetary expenditures, Q1 2025–2026 and Q1 2024–2025

Significant changes to authorities

As of June 30, 2025, Parliament had approved $19.6 million in total authorities for use by NSIRA Secretariat for 2025–2026 compared with $18.4 million as of June 30, 2024, for a net increase of $1.2 million or 6.5% (see graph 2).

Graph 2: Variance in authorities as at June 30, 2025

The increase of $1.2 million in authorities is mostly explained by top-ups for updated collective bargaining agreements.

Significant changes to quarter expenditures

The first quarter expenditures totalled $4.4 million for an increase of $0.9 million when compared with $3.5 million spent during the same period in 2024–2025. Table 1 presents budgetary expenditures by standard object.

Table 1

*Details may not sum to totals due to rounding
Variances in expenditures by standard object
(in thousands of dollars) 		Fiscal year 2025-26: expended during the quarter ended June 30, 2025 Fiscal year 2024-25: expended during the quarter ended June 30, 2024 Variance $ Variance %
Personnel 4,070 3,008 1,062 35%
Transportation and communications 46 58 -12 -21%
Information 0 6 -6 -100%
Professional and special services 270 269 1 0%
Rentals 1 25 -24 -96%
Repair and maintenance 16 3 13 433%
Utilities, materials, and supplies 4 28 -24 -86%
Acquisition of machinery and equipment 0 12 -12 -100%
Other subsidies and payments 2 79 -77 -97%
Total gross budgetary expenditures 4,409 3,488 921 26%

Personnel

The increase of $1,062,000 is explained by increases in average salaries due to updated collective bargaining agreements and an increase in FTEs.

Rentals

The decrease of $24,000 is explained by the elimination of temporary office space.

Repair and maintenance

The increase of $13,000 is explained by the need for some minor building repairs in 2025-26.

Utilities, materials, and supplies

The decrease of $24,000 is explained by unreconciled acquisition card purchases in 2024-25.

Acquisition of machinery and equipment

The increase of $12,000 is explained by several one-time equipment purchases in 2024-25.

Other subsidies and payments

The decrease of $77,000 is explained by a decrease in salary overpayments.

Risks and uncertainties

The funding received to offset pay increases was insufficient to cover such increases and as a result, NSIRA Secretariat will be required to reduce its overall staffing level to remain within budget. Reductions in staffing could cause a reduction in the number of reviews and investigations the Secretariat is able to produce on a yearly basis.

NSIRA Secretariat is closely monitoring pay transactions to identify and address over and under payments in a timely manner and continues to apply ongoing mitigating controls.

Mitigation measures for the risks outlined above have been identified and are factored into NSIRA Secretariat’s approach and timelines for the execution of its mandated activities.

Significant changes in relation to operations, personnel and programs

There have been no changes to the NSIRA Secretariat Program.

Approved by senior officials:

Charles Fugère
Executive Director

Amanda Wark
A/Chief Financial Officer

Appendix

Statement of authorities (unaudited)

(in thousands of dollars)

 Fiscal year 2025-2026 Fiscal year 2024-2025
Total available for use for the year ending March 31,
2026 (note 1)		 Used during the quarter ended June 30, 2025 Year to date used at quarter-end Total available for use for the year ending March 31,
2025 (note 1)		 Used during the quarter ended June 30, 2024 Year to date used at quarter-end
Vote 1 – Net operating expenditures 17,697 3,932 3,932 16,810 3,088 3,088
Budgetary statutory authorities
Contributions to employee benefit plans 1,908 477 477 1,601 400 400
Total Budgetary authorities (note 2) 19,605 4,409 4,409 18,411 3,488 3,488

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

Departmental budgetary expenditures by standard object (unaudited)

(in thousands of dollars)

 Fiscal year 2025-2026 Fiscal year 2024-2025
Planned expenditures for the year ending March 31, 2026
2026 (note 1)		 Expended during the quarter ended June 30, 2025 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2025 Expended during the quarter ended June 30, 2024 Year to date used at quarter-end
Expendituers
Personnel 14,377 4,070 4,070 13,205 3,008 3,008
Transportation and communications 497 46 46 685 58 58
Information 42 0 0 76 6 6
Professional and special services 4,169 270 270 3,577 269 269
Rentals 281 1 1 309 25 25
Repair and maintenance 72 16 16 436 3 3
Utilities, materials, and supplies 74 4 4 58 28 28
Acquisition of machinery and equipment 93 0 0 65 12 12
Other subsidies and payments 0 2 2 0 79 79
Total gross budgetary expenditures (note 2) 19,605 4,409 4,409 18,411 3,488 3,488

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

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Date Modified:

Quarterly Report: For the quarter ended December 31, 2023

Date of Publishing:

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 Directive on Accounting Standards, GC 4400 Departmental Quarterly Financial Report. This quarterly financial report should be read in conjunction with the 2023–24 Main Estimates.

This quarterly report has not been subject to an external audit or review.

Mandate

The National Security and Intelligence Review Agency (NSIRA) is an independent external review body that reports to Parliament. Established in July 2019, NSIRA is responsible for conducting reviews of the Government of Canada’s national security and intelligence activities to ensure that they are lawful, reasonable and necessary. NSIRA also hears public complaints regarding key national security agencies and their activities.

A summary description NSIRA’s program activities can be found in Part II of the Main Estimates.  Information on NSIRA’s mandate can be found on its website.

Basis of presentation

This quarterly report has been prepared by 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 2023–24 Main Estimates. This quarterly report has been prepared using a special-purpose financial reporting framework (cash basis) 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 authorities for specific purposes.

Highlights of the fiscal quarter and fiscal year-to-date results

This section highlights the significant items that contributed to the net increase or decrease in authorities available for the year and actual expenditures for the quarter ended September 30, 2023.

NSIRA Secretariat spent approximately 52% of its authorities by the end of the third quarter, compared with 39% in the same quarter of 2022–23 (see graph 1).

Graph 1: Comparison of total authorities and total net budgetary expenditures, Q3 2023–2024 and Q3 2022–2023

Graph: Comparison of total authorities and total net budgetary expenditures - Text version follows
Comparison of total authorities and total net budgetary expenditures, Q3 2023–24 and Q3 2022–23
  2023-24 2022-23
Total Authorities $24.4 $29.8
Q2 Expenditures $4.8 $4.7
Year-to-Date Expenditures $12.8 $11.6

Significant changes to authorities

As at December 31, 2023, Parliament had approved $24.4 million in total authorities for use by NSIRA Secretariat for 2023–24 compared with $29.8 million as of December 31, 2022, for a net decrease of $5.3 million or 18% (see graph 2).

Graph 2: Variance in authorities as at December 31, 2023

Graph: Variance in authorities as at December 31, 2023 - Text version follows
Variance in authorities as at June 30, 2023 (in millions)
  Fiscal year 2022-23 total available for use for the year ended March 31, 2023 Fiscal year 2023-24 total available for use for the year ended March 31, 2024
Vote 1 – Operating 28.1 22.6
Statutory 1.6 1.8
Total budgetary authorities 29.7 24.4

The decrease of $5.3 million in authorities is mostly explained by a gradual reduction in NSIRA Secretariat’s ongoing operating funding due to an ongoing construction project nearing completion.

Significant changes to quarter expenditures

The third quarter expenditures totalled $4.8 million for an increase of $0.1 million when compared with $4.7 million spent during the same period in 2022–2023. Table 1 presents budgetary expenditures by standard object.

Table 1

Variances in expenditures by standard object(in thousands of dollars) Fiscal year 2023–24: expended during the quarter ended December 31, 2023 Fiscal year 2022–23: expended during the quarter ended December 31, 2022 Variance $ Variance %
Personnel 2,866 2,503 363 15%
Transportation and communications 110 82 28 34%
Information 1 4 (3) (75%)
Professional and special services 486 1,271 (785) (62%)
Rentals 78 83 (5) (6%)
Repair and maintenance 1,161 685 476 69%
Utilities, materials and supplies (1) 21 (22) (105%)
Acquisition of machinery and equipment 83 2 81 4050%
Other subsidies and payment (33) 17 (50) (294%)
Total gross budgetary expenditures 4,751 4,668 83 2%

*Details may not sum to totals due to rounding*

Professional and special services

The decrease of $785,000 is due to the timing of invoicing for our Internal Support Services agreement.

Repair and maintenance

The increase of $476,000 is due to the timing of invoicing for an ongoing capital project.

Utilities, materials and supplies

The decrease of $22,000 is due to a temporarily unreconciled acquisition card suspense account.

Acquisition of machinery and equipment

The increase of $81,000 is due to the purchase of software licenses and the corresponding support and maintenance.

Other subsidies and payments

The decrease of $50,000 is explained by a prior year refund that was deposited to NSIRA’s account in error.

Significant changes to year-to-date expenditures

The year-to-date expenditures totalled $12.8 million for an increase of $1.2 million (11%) when compared with $11.6 million spent during the same period in 2022–23. Table 2 presents budgetary expenditures by standard object.

Table 2

Variances in expenditures by standard object(in thousands of dollars) Fiscal year 2023–24: year-to-date expenditures as of December 31, 2023 Fiscal year 2022–23: year-to-date expenditures as of December 31, 2022 Variance $ Variance %
Personnel 8,766 7,751 1,015 13%
Transportation and communications 302 196 106 54%
Information 5 9 (4) (44%)
Professional and special services 2,155 2,695 (540) (20%)
Rentals 151 132 19 14%
Repair and maintenance 1,188 749 439 (59%)
Utilities, materials and supplies 56 49 7 14%
Acquisition of machinery and equipment 135 15 120 800%
Other subsidies and payment 89 18 71 394%
Total gross budgetary expenditures 12,847 11,614 1,233 11%

*Details may not sum to totals due to rounding*

Personnel

The increase of $1,015,000 relates to an increase in average salary, an increase in full time equivalent (FTE) positions, and back-pay from the new collective agreement for the EC and AS occupational groups.

Transportation and communications

The increase in $106,000 is due to the timing of the invoicing for our internet connections.

Professional and special services

The decrease of $540,000 is mainly explained by the conclusion of guard services contracts associated to a capital construction project and the timing of invoicing for internal support services.

Repair and maintenance

The increase of $439,000 is due to the timing of invoicing for an ongoing capital project.

Acquisition of machinery and equipment

The increase of $120,000 is mainly explained by the one-time purchase of a specialized laptop and licenses.

Other subsidies and payments

The increase of $71,000 is due to an increase in salary overpayments.

Risks and uncertainties

The NSIRA Secretariat has made progress on accessing the information required to conduct reviews; however, there continues to be risks associated with reviewees’ ability to respond to, and prioritize, information requests, hindering NSIRA’s ability to deliver its review plan in a timely way. The NSIRA Secretariat will continue to mitigate this risk by providing clear communication related to information requests, tracking their timely completion within communicated timelines, and escalating issues when appropriate.

There is a risk that the funding received to offset pay increases anticipated over the coming year will be insufficient to cover the costs of such increases and the year-over-year cost of services provided by other government departments/agencies is increasing significantly.

Mitigation measures for the risks outlined above have been identified and are factored into NSIRA Secretariat’s approach and timelines for the execution of its mandated activities

Significant changes in relation to operations, personnel and programs

There have been no changes to the NSIRA Secretariat Program.

Approved by senior officials:

John Davies
Executive Director

Martyn Turcotte
Director General, Corporate Services, Chief Financial Officer

Appendix

Statement of authorities (Unaudited)

(in thousands of dollars)

  Fiscal year 2023–24 Fiscal year 2022–23
  Total available for use for the year ending March 31, 2024 (note 1) Used during the quarter ended December 31, 2023 Year to date used at quarter-end Total available for use for the year ending March 31, 2023 (note 1) Used during the quarter ended December 31, 2022 Year to date used at quarter-end
Vote 1 – Net operating expenditures 22,633 4,313 11,531 28.063 4,236 10,318
Budgetary statutory authorities
Contributions to employee benefit plans 1,755 438 1,316 1,728 432 1,296
Total budgetary authorities (note 2) 24,388 4,751 12,847 29,791 4,668 11,614

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

Departmental budgetary expenditures by standard object (unaudited)

(in thousands of dollars)

  Fiscal year 2023–24 Fiscal year 2022–23
  Planned expenditures for the year ending March 31, 2024 (note 1) Expended during the quarter ended December 31, 2023 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2023 Expended during the quarter ended December 31, 2022 Year to date used at quarter-end
Expenditures
Personnel 13,372 2,866 8,766 13,389 2,503 7,751
Transportation and communications 650 110 302 597 82 196
Information 371 1 5 372 4 9
Professional and special services 4,906 486 2,155 4,902 1,271 2,695
Rentals 271 78 151 271 83 132
Repair and maintenance 4,580 1,161 1,188 9,722 685 749
Utilities, materials and supplies 73 (1) 56 173 21 49
Acquisition of machinery and equipment 132 83 135 232 2 15
Other subsidies and payments 33 (33) 89 133 17 18
Total gross budgetary expenditures
(note 2)		 24,388 4,751 12,847 29,791 4,668 11,614

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

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Date Modified:

Quarterly Report: For the quarter ended September 30, 2024

Date of Publishing:

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 Directive on Accounting Standards, GC 4400 Departmental Quarterly Financial Report. This quarterly financial report should be read in conjunction with the 2024–2025 Main Estimates.

This quarterly report has not been subject to an external audit or review.

Mandate

The National Security and Intelligence Review Agency (NSIRA) is an independent external review body that reports to Parliament. Established in July 2019, NSIRA is responsible for conducting reviews of the Government of Canada’s national security and intelligence activities to ensure that they are lawful, reasonable and necessary. NSIRA also hears public complaints regarding key national security agencies and their activities.

The NSIRA Secretariat supports the Agency in the delivery of its mandate. Independent scrutiny contributes to strengthening the accountability framework for national security and intelligence activities and to enhancing public confidence. Ministers and Canadians are informed whether national security and intelligence activities undertaken by Government of Canada institutions are lawful, reasonable, and necessary

A summary description NSIRA’s program activities can be found in Part II of the Main Estimates.  Information on NSIRA’s mandate can be found on its website.

Basis of presentation

This quarterly report has been prepared by 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 2024–2025 Main Estimates. This quarterly report has been prepared using a special-purpose financial reporting framework (cash basis) 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 authorities for specific purposes.

The Department 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.

Highlights of the fiscal quarter and fiscal year-to-date results

This section highlights the significant items that contributed to the net increase or decrease in authorities available for the year and actual expenditures for the quarter ended September 30, 2024.

NSIRA Secretariat spent approximately 45% of its authorities by the end of the second quarter, compared with 33% in the same quarter of 2023–2024 (see graph 1).

Graph 1: Comparison of total authorities and total net budgetary expenditures, Q2 2024–2025 and Q2 2023–2024 (in millions of dollars)

Graph 1: Comparison of total authorities and total net budgetary expenditures, Q2 2024–25 and Q2 2023–24 - Text version to follow
Comparison of total authorities and total net budgetary expenditures, Q2 2024–2025 and Q2 2023–2024 (in millions of dollars)
  2024-25 2023-24
Total Authorities $19.5 $24.3
Q2 Expenditures $5.3 $3.8
Year-to-Date Expenditures $8.8 $8.1

Significant changes to authorities

As of September 30, 2024, Parliament had approved $19.5 million in total authorities for use by NSIRA Secretariat for 2024–2025 compared with $24.3 million as of September 30, 2023, for a net decrease of $4.8 million or 19.8% (see graph 2).

Graph 2: Variance in authorities as of September 30, 2024 (in millions of dollars)

Graph 2: Variance in authorities as of September 30, 2024 - Text version to follow
Variance in authorities as of September 30, 2024 (in millions of dollars)
  Fiscal year 2023-24 total available for use for the year ended March 31, 2024 Fiscal year 2024-25 total available for use for the year ended March 31, 2025
Vote 1 – Operating 22.6 17.9
Statutory 1.7 1.6
Total budgetary authorities 24.3 19.5

*Details may not sum to totals due to rounding*

The decrease of $4.8 million in authorities is mostly explained by a reduction in capital funding for infrastructure projects due to the fact that they have reached completion in this fiscal year.

Significant changes to quarter expenditures

The second quarter expenditures totalled $5.3 million for an increase of $1.5 million when compared with $3.8 million spent during the same period in 2023–2024.  Table 1 presents budgetary expenditures by standard object.

Table 1: Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2024-2025 (in thousands of dollars)
Variances in expenditures by standard object (in thousands of dollars) Fiscal year 2024–25: expended during the quarter ended September 30, 2024 Fiscal year 2023–24: expended during the quarter ended September 30, 2023 Variance $ Variance %
Personnel 3,856 3,014 842 28%
Transportation and communications 77 62 15 24%
Information 7 4 3 75%
Professional and special services 1,320 504 816 162%
Rentals 17 25 (8) (32%)
Repair and maintenance 37 3 34 1133%
Utilities, materials, and supplies 12 50 (38) (76%)
Acquisition of machinery and equipment 8 4 4 100%
Other subsidies and payments (38) 118 (156) (132%)
Total gross budgetary expenditures 5,296 3,784 1,512 40%

Personnel

The increase of $842,000 reflects management’s decision to increase FTEs to enhance operational capacity in response to greater demand for output. It is also a result of an increase in average salary due to alignment with increases approved as part of collective bargaining.

Professional and special services

The increase of $816,000 is mainly explained by a change in the timing of the billing for maintenance and services in support of our classified IT network infrastructure.

Repair and maintenance

The increase of $34,000 is explained by some one-time office repairs in fiscal year 2024-2025.

Utilities, materials, and supplies

The decrease of $38,000 is explained by temporarily unreconciled acquisition card purchases in fiscal year 2023-2024.

Other subsidies and payments

The decrease of $156,000 is explained by an increase in the recovery of salary overpayments.

Significant changes to year-to-date expenditures

The year-to-date expenditures totalled $8.8 million for an increase of $0.7 million (8%) when compared with $8.1 million spent during the same period in 2023-2024. Table 2 presents budgetary expenditures by standard object.

Table 2: Departmental budgetary expenditures by Standard Object (unaudited) (continued)

Fiscal year 2024-2025 (in thousands of dollars)
Variances in expenditures by standard object (in thousands of dollars) Fiscal year 2024–25: year-to-date expenditures as of September 30, 2024 Fiscal year 2023–24: year-to-date expenditures as of September 30, 2023 Variance $ Variance %
Personnel 6,864 5,900 964 16%
Transportation and communications 135 192 (57) (30%)
Information 13 4 9 225%
Professional and special services 1,589 1,669 (80) (5%)
Rentals 42 73 (31) (42%)
Repair and maintenance 40 27 13 48%
Utilities, materials and supplies 40 57 (17) (30%)
Acquisition of machinery and equipment 20 52 (32) (62%)
Other subsidies and payments 41 122 (81) (66%)
Total gross budgetary expenditures 8,784 8,096 688 8%

Transportation and communications

The decrease of $57,000 is due to the timing of invoicing for the organization’s Network Services.

Information

The increase of $9,000 is due to the timing of invoicing for printing services.

Acquisition of machinery and equipment

The decrease of $32,000 is mainly explained by the one-time purchase of a specialized laptop in 2023-2024.

Other subsidies and payments

The decrease of $81,000 is mainly explained by higher leasehold improvement amortization expenses in 2023-2024.

Risks and uncertainties

There is a risk that the funding received to offset pay increases will be insufficient to cover the costs of such increases and the year-over-year cost of services provided by other government departments/agencies is increasing significantly. To mitigate, NSIRA Secretariat is forecasting both personnel and operating expenditures three fiscal years out and identifying critical functions.

NSIRA Secretariat is closely monitoring pay transactions to identify and address over and under payments in a timely manner. It continues to apply ongoing mitigating controls such as participating in PSPC’s Reconciliation Tool (RT) initiative.

Mitigation measures for the risks outlined above have been identified and are factored into NSIRA Secretariat’s approach and timelines for the execution of its mandated activities.

Significant changes in relation to operations, personnel and programs

Mr. Charles Fugère was appointed by the Governor-in-Council to be Executive Director of the NSIRA Secretariat, for a period of three years, on July 27, 2024.

Approved by senior officials:

Charles Fugère
Executive Director

Martyn Turcotte
Chief Financial Officer

Appendix

Statement of authorities (Unaudited)

(in thousands of dollars)

  Fiscal year 2024–25 Fiscal year 2023–24
  Total available for use for the year ending March 31, 2025 (note 1) Used during the quarter ended September 30, 2024 Year to date used at quarter-end Total available for use for the year ending March 31, 2024 (note 1) Used during the quarter ended September 30, 2023 Year to date used at quarter-end
Vote 1 – Net operating expenditures 17,857 4,895 7,983 22,564 3,345 7,218
Budgetary statutory authorities
Contributions to employee benefit plans 1,601 401 801 1,755 439 878
Total budgetary authorities (note 2) 19,458 5,296 8,784 24,319 3,784 8,096

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

Departmental budgetary expenditures by standard object (unaudited)

(in thousands of dollars)

  Fiscal year 2024–25 Fiscal year 2023–24
  Planned expenditures for the year ending March 31, 2025 (note 1) Expended during the quarter ended September 30, 2024 Year-to-date used at quarter-end Planned expenditures for the year ending March 31, 2024 Expended during the quarter ended September 30, 2023 Year-to-date used at quarter-end
Expenditures
Personnel 13,205 3,856 6,864 13,303 3,014 5,900
Transportation and communications 685 77 135 650 62 192
Information 76 7 13 371 4 4
Professional and special services 4,624 1,320 1,589 4,906 504 1,669
Rentals 309 17 42 271 25 73
Repair and maintenance 436 37 40 4,580 3 27
Utilities, materials, and supplies 58 12 40 73 50 57
Acquisition of machinery and equipment 65 8 20 132 4 52
Other subsidies and payments 0 (38) 41 33 118 122
Total gross budgetary expenditures
(note 2)		 19,458 5,296 8,784 24,319 3,784 8,096

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

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No endorsement of any products or services is expressed or implied.

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Date Modified:

Quarterly Report: For the quarter ended June 30, 2024

Date of Publishing:

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 Directive on Accounting Standards, GC 4400 Departmental Quarterly Financial Report. This quarterly financial report should be read in conjunction with the 2024–2025 Main Estimates.

This quarterly report has not been subject to an external audit or review.

Mandate

The National Security and Intelligence Review Agency (NSIRA) is an independent external review body that reports to Parliament. Established in July 2019, NSIRA is responsible for conducting reviews of the Government of Canada’s national security and intelligence activities to ensure that they are lawful, reasonable and necessary. NSIRA also hears public complaints regarding key national security agencies and their activities.

The NSIRA Secretariat supports the Agency in the delivery of its mandate. Independent scrutiny contributes to strengthening the accountability framework for national security and intelligence activities and to enhancing public confidence. Ministers and Canadians are informed whether national security and intelligence activities undertaken by Government of Canada institutions are lawful, reasonable, and necessary

A summary description NSIRA’s program activities can be found in Part II of the Main Estimates.  Information on NSIRA’s mandate can be found on its website.

Basis of presentation

This quarterly report has been prepared by 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 2024–2025 Main Estimates. This quarterly report has been prepared using a special-purpose financial reporting framework (cash basis) 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 authorities for specific purposes.

Highlights of the fiscal quarter and fiscal year-to-date results

This section highlights the significant items that contributed to the net increase or decrease in authorities available for the year and actual expenditures for the quarter ended June 30, 2024.

NSIRA Secretariat spent approximately 19% of its authorities by the end of the first quarter, compared with 19% in the same quarter of 2023–2024 (see graph 1).

Graph 1: Comparison of total authorities and total net budgetary expenditures, Q1 2024–25 and Q1 2023–24

Graph 1: Comparison of total authorities and total net budgetary expenditures, Q1 2024–25 and Q1 2023–24 - Text version to follow
Comparison of total authorities and total net budgetary expenditures, Q1 2024–25 and Q1 2023–24
  2024-25 2023-24
Total Authorities $18.4 $23.0
Q1 Expenditures $3.5 $4.3

Significant changes to authorities

As of June 30, 2024, Parliament had approved $18.4 million in total authorities for use by NSIRA Secretariat for 2024–2025 compared with $23.0 million as of June 30, 2023, for a net decrease of $4.6 million or 20.0% (see graph 2).

Graph 2: Variance in authorities as at June 30, 2024

Graph 2: Variance in authorities as at June 30, 2024 - Text version to follow
Variance in authorities as at June 30, 2024 (in millions)
  Fiscal year 2023-24 total available for use for the year ended March 31, 2024 Fiscal year 2024-25 total available for use for the year ended March 31, 2025
Vote 1 – Operating 21.3 16.8.3
Statutory 1.8 1.6
Total budgetary authorities 23.0 18.4

*Details may not sum to totals due to rounding*

The decrease of $4.6 million in authorities is mostly explained by a reduction in capital funding for infrastructure projects.

Significant changes to quarter expenditures

The first quarter expenditures totalled $3.5 million for a decrease of $0.8 million when compared with $4.3 million spent during the same period in 2023–2024.  Table 1 presents budgetary expenditures by standard object.

Table 1

Variances in expenditures by standard object (in thousands of dollars) Fiscal year 2024–25: expended during the quarter ended June 30, 2024 Fiscal year 2023–24: expended during the quarter ended June 30, 2023 Variance $ Variance %
Personnel 3,008 2,886 122 4%
Transportation and communications 58 130 (72) (55%)
Information 6 0 6 100%
Professional and special services 269 1,165 (896) (77%)
Rentals 25 48 (23) (48%)
Repair and maintenance 3 24 (21) (88%)
Utilities, materials, and supplies 28 7 21 300%
Acquisition of machinery and equipment 12 48 (36) (75%)
Other subsidies and payments 79 4 75 1875%
Total gross budgetary expenditures 3,488 4,312 (824) (19%)

Transportation and communications

The decrease of $72,000 is explained by a change in the timing of invoicing for the internet connection.

Professional and special services

The decrease of $896,000 is mainly explained by a change in the timing of the billing for maintenance and services in support of our classified IT network infrastructure.

Rentals

The decrease of $23,000 is explained by a decrease in cost for the rent for temporary office space.

Repair and maintenance

The decrease of $21,000 is explained by a one-time maintenance contract purchased in fiscal year 2023-2024.

Utilities, materials, and supplies

The increase of $21,000 is explained by unreconciled acquisition card purchases.

Acquisition of machinery and equipment

The decrease of $36,000 is explained by a one-time purchase of a specialized laptop along with a wall mounted charging station and warranty in 2023-2024.

Other subsidies and payments

The increase of $75,000 is explained by an increase in salary overpayments.

Risks and uncertainties

There is a risk that the funding received to offset pay increases anticipated over the coming year will be insufficient to cover the costs of such increases and the year-over-year cost of services provided by other government departments/agencies is increasing significantly.

NSIRA Secretariat is closely monitoring pay transactions to identify and address over and under payments in a timely manner and continues to apply ongoing mitigating controls.

Mitigation measures for the risks outlined above have been identified and are factored into NSIRA Secretariat’s approach and timelines for the execution of its mandated activities.

Significant changes in relation to operations, personnel and programs

Mr. Charles Fugère was appointed by the Governor-in-Council to be Executive Director of the NSIRA Secretariat on an interim basis on June 3, 2024.

Mr. Marc-André Cloutier, NSIRA Secretariat’s Director General, Corporate Services and CFO since 2023, retired in Q4 of 2023-2024. He has been replaced by Mr. Martyn Turcotte.

Approved by senior officials:

Charles Fugère
Executive Director

Amanda Wark
A/Chief Financial Officer

Appendix

Statement of authorities (Unaudited)

(in thousands of dollars)

  Fiscal year 2024–25 Fiscal year 2023–24
  Total available for use for the year ending March 31, 2025 (note 1) Used during the quarter ended June 30, 2024 Year to date used at quarter-end Total available for use for the year ending March 31, 2024 (note 1) Used during the quarter ended June 30, 2023 Year to date used at quarter-end
Vote 1 – Net operating expenditures 16,810 3,088 3,088 21,254 3,873 3,873
Budgetary statutory authorities
Contributions to employee benefit plans 1,601 400 400 1,755 439 439
Total budgetary authorities (note 2) 18,411 3,488 3,488 23,009 4,312 4,312

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

Departmental budgetary expenditures by standard object (unaudited)

(in thousands of dollars)

  Fiscal year 2024–25 Fiscal year 2023–24
  Planned expenditures for the year ending March 31, 2025 (note 1) Expended during the quarter ended June 30, 2024 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2024 Expended during the quarter ended June 30, 2023 Year to date used at quarter-end
Expenditures
Personnel 13,205 3,088 3,088 13,303 2,886 2,886
Transportation and communications 685 58 58 650 130 130
Information 76 6 6 372 0 0
Professional and special services 3,577 269 269 3,596 1,165 1,165
Rentals 309 25 25 271 48 48
Repair and maintenance 436 3 3 4,580 24 24
Utilities, materials, and supplies 58 28 28 73 7 7
Acquisition of machinery and equipment 65 12 12 132 48 48
Other subsidies and payments 0 79 79 33 4 4
Total gross budgetary expenditures
(note 2)		 18,411 3,488 3,488 23,009 4,312 4,312

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

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Date Modified:

Quarterly Report: For the quarter ended December 31, 2024

Date of Publishing:

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 Directive on Accounting Standards, GC 4400 Departmental Quarterly Financial Report. This quarterly financial report should be read in conjunction with the 2024–25 Main Estimates.

This quarterly report has not been subject to an external audit or review.

The National Security and Intelligence Review Agency (NSIRA) is an independent external review body that reports to Parliament. Established in July 2019, NSIRA reviews Government of Canada national security and intelligence activities to assess whether they are lawful, reasonable, and necessary. The Agency also investigates complaints from members of the public on the activities of the Canadian Security Intelligence Service (CSIS), the Communications Security Establishment (CSE), the Royal Canadian Mounted Police (RCMP), as well as certain other national security-related complaints, independently and in a timely manner.

The NSIRA Secretariat supports the Agency in the delivery of its mandate. Independent scrutiny contributes to strengthening the accountability framework for national security and intelligence activities and to enhancing public confidence. Ministers and Canadians are informed whether national security and intelligence activities undertaken by Government of Canada institutions are lawful, reasonable, and necessary

A summary description NSIRA’s program activities can be found in Part II of the Main Estimates.  Information on NSIRA’s mandate can be found on its website.

Basis of presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the secretariat’s spending authorities granted by Parliament and those used by the secretariat, consistent with the 2024–2025 Main Estimates. This quarterly report has been prepared using a special-purpose financial reporting framework (cash basis) 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 authorities for specific purposes.

The Secretariat 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.

Highlights of the fiscal quarter and fiscal year-to-date results

This section highlights the significant items that contributed to the net increase or decrease in authorities available for the year and actual expenditures for the quarter ended December 31, 2024.

NSIRA Secretariat spent approximately 63% of its authorities by the end of the third quarter, compared with 52% in the same quarter of 2023–2024 (see graph 1).

Graph 1: Comparison of total authorities and total net budgetary expenditures, Q3 2024–2025 and Q3 2023–2024

Graph 1: Comparison of total authorities and total net budgetary expenditures, Q3 2024–25 and Q3 2023–24 - Text version to follow
Comparison of total authorities and total net budgetary expenditures, Q3 2024–25 and Q3 2023–24
  2024-25 2023-24
Total Authorities $20.5 $24.4
Q3 Expenditures $4.2 $4.8
Year-to-Date Expenditures $13.0 $12.8

Significant changes to authorities

As of December 31, 2024, Parliament had approved $20.5 million in total authorities for use by NSIRA Secretariat for 2024–2025 compared with $24.4 million as of December 31, 2023, for a net decrease of $3.9 million or 16.1% (see graph 2).

Graph 2: Variance in authorities as at December 31, 2024 (in millions of dollars)

Graph 2: Variance in authorities as of December 31, 2024 - Text version to follow
Variance in authorities as at December 31, 2024 (in millions)
  Fiscal year 2023-24 total available for use for the year ended March 31, 2024 Fiscal year 2024-25 total available for use for the year ended March 31, 2025
Vote 1 – Operating 22.6 18.9
Statutory 1.8 1.6
Total budgetary authorities 24.4 20.5

The decrease of $3.9 million in authorities is mostly due to the end of several infrastructure projects that had required substantial funding in 2023-2024. No equivalent projects have been planned for 2024-2025, leading to a natural decrease in the authorizations allocated to this expenditure.

Significant changes to quarter expenditures

The third quarter expenditures totalled $4.2 million for a decrease of $0.6 million compared to $4.8 million spent during the same period in 2023–2024. Table 1 presents budgetary expenditures by standard object.

Table 1: Departmental budgetary expenditures by Standard Object (unaudited)

Variances in expenditures by standard object (in thousands of dollars) Fiscal year 2024–25: expended during the quarter ended December 31, 2024 Fiscal year 2023–24: expended during the quarter ended December 31, 2023 Variance $ Variance %
Personnel 3,584 2,866 718 25%
Transportation and communications 131 110 21 19%
Information 15 1 14 1400%
Professional and special services 437 486 (49) (10%)
Rentals 40 78 (38) (49%)
Repair and maintenance 27 1,161 (1,134) (98%)
Utilities, materials and supplies (11) (1) (10) 1000%
Acquisition of machinery and equipment 0 83 (83) (100%)
Other subsidies and payments 15 (33) 48 (145%)
Total gross budgetary expenditures 4,238 4,751 (513) (11%)

*Details may not sum to totals due to rounding*

Personnel

The increase of $718,000 is attributable to the addition of FTEs to meet increased demand, and to higher average salaries as a result of collective bargaining increases.

Information

The increase of $14,000 is explained by a one-time purchase of name plates and the hiring of a communications consultant.

Rentals

The decrease of $38,000 is explained by a decrease in software maintenance fees.

Repair and maintenance

The decrease of $1,134,000 is due to invoices related to a capital infrastructure project that was completed in 2023-24.

Acquisition of machinery and equipment

The decrease of $83,000 is explained by one-time purchases of application software and device lockers in 2023-24.

Other subsidies and payments

The increase of $48,000 is explained by a change in the timing of salary overpayment recoveries.

Significant changes to year-to-date expenditures

The year-to-date expenditures totalled $13.0 million for an increase of $0.2 million (1%) compared to $12.8 million spent during the same period in 2023- 2024. Table 2 presents budgetary expenditures by standard object.

Table 2: Departmental budgetary expenditures by Standard Object (unaudited) (continued)

Variances in expenditures by standard object (in thousands of dollars) Fiscal year 2024–25: year-to-date expenditures as of December 31, 2024 Fiscal year 2023–24: year-to-date expenditures as of December 31, 2023 Variance $ Variance %
Personnel 10,448 8,766 1,682 19%
Transportation and communications 266 302 (36) (12%)
Information 28 5 23 460%
Professional and special services 2,026 2,155 (129) (6%)
Rentals 82 151 (69) (46%)
Repair and maintenance 67 1,188 (1,121) (94%)
Utilities, materials and supplies 29 56 (27) (48%)
Acquisition of machinery and equipment 20 135 (115) (85%)
Other subsidies and payments 56 89 (33) (37%)
Total gross budgetary expenditures 13,022 12,847 175 1%

*Details may not sum to totals due to rounding*

Personnel

The increase of $1,682,000 reflects management’s decision to increase FTEs to enhance operational capacity in response to greater demand for output. It is also a result of an increase in average salary due to alignment with increases approved as part of collective bargaining.

Information

The increase of $23,000 is due to increased use of a communications consultant and printing services.

Rentals

The decrease of $69,000 is due to a 3-year pre-paid software licence in 2023-24 and the timing of invoicing for the maintenance fees associated to the financial system.

Repair and maintenance

The decrease of $1,121,000 is due to invoicing for a capital infrastructure project that was completed in 2023-24.

Utilities, materials and supplies

The decrease of $27,000 is due to a decrease in unreconciled acquisition card payments.

Acquisition of machinery and equipment

The decrease of $115,000 is mainly explained by one-time purchases of application software in 2023-24.

Other subsidies and payments

The decrease of $33,000 is explained by a change in the timing of salary overpayment recoveries.

Risks and uncertainties

There is a risk that the funds received to compensate for salary increases will be insufficient to cover the costs, and that the annual cost of services provided by other government departments and agencies will increase significantly. To mitigate these risks, the NSIRA Secretariat forecasts personnel and operating expenses over a period of three fiscal years, and identifies critical functions.

The NSIRA Secretariat closely monitors payroll transactions to identify and quickly correct any shortfalls or overruns. It continues to apply ongoing mitigating controls such as participation in PSPC’s Reconciliation Tool (RT) initiative. Mitigation measures for the risks described above have been defined, and are reflected in the NSIRA Secretariat’s approach and timetable for carrying out its mandated activities.

Significant changes in relation to operations, personnel and programs

There have been no changes to the NSIRA Secretariat Program.

Approved by senior officials:

Charles Fugère
Executive Director

Martyn Turcotte
Chief Financial Officer

Appendix

Statement of authorities (Unaudited)

(in thousands of dollars)

  Fiscal year 2024–25 Fiscal year 2023–24
  Total available for use for the year ending March 31, 2025 (note 1) Used during the quarter ended December 31, 2024 Year to date used at quarter-end Total available for use for the year ending March 31, 2024 (note 1) Used during the quarter ended December 31, 2023 Year to date used at quarter-end
Vote 1 – Net operating expenditures 18,856 3,838 11,821 22,633 4,313 11,531
Budgetary statutory authorities
Contributions to employee benefit plans 1,601 400 1,201 1,755 438 1,316
Total budgetary authorities (note 2) 20,457 4,238 13,022 24,388 4,751 12,847

*Details may not sum to totals due to rounding*

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Departmental budgetary expenditures by standard object (unaudited)

(in thousands of dollars)

  Fiscal year 2024–25 Fiscal year 2023–24
  Planned expenditures for the year ending March 31, 2025 (note 1) Expended during the quarter ended December 31, 2024 Year-to-date used at quarter-end Planned expenditures for the year ending March 31, 2024 (note 1) Expended during the quarter ended December 31, 2023 Year-to-date used at quarter-end
Expenditures
Personnel 14,211 3,584 10,448 13,372 2,866 8,766
Transportation and communications 685 131 266 650 110 302
Information 76 15 28 371 1 5
Professional and special services 4,617 437 2,026 4,906 486 2,155
Rentals 309 40 82 271 78 151
Repair and maintenance 436 27 67 4,580 1,161 1,188
Utilities, materials and supplies 58 (11) 29 73 (1) 56
Acquisition of machinery and equipment 65 0 20 132 83 135
Other subsidies and payments 0 15 56 33 (33) 89
Total gross budgetary expenditures
(note 2)		 20,457 4,238 13,022 24,388 4,751 12,847

*Details may not sum to totals due to rounding*

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Date Modified:

Quarterly Report: For the quarter ended September 30, 2023

Date of Publishing:

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 Directive on Accounting Standards, GC 4400 Departmental Quarterly Financial Report. This quarterly financial report should be read in conjunction with the 2023–24 Main Estimates.

This quarterly report has not been subject to an external audit or review.

Mandate

The National Security and Intelligence Review Agency (NSIRA) is an independent external review body that reports to Parliament. Established in July 2019, NSIRA is responsible for conducting reviews of the Government of Canada’s national security and intelligence activities to ensure that they are lawful, reasonable and necessary. NSIRA also hears public complaints regarding key national security agencies and their activities.

A summary description NSIRA’s program activities can be found in Part II of the Main Estimates.  Information on NSIRA’s mandate can be found on its website.

Basis of presentation

This quarterly report has been prepared by 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 2023–24 Main Estimates. This quarterly report has been prepared using a special-purpose financial reporting framework (cash basis) 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 authorities for specific purposes.

Highlights of the fiscal quarter and fiscal year-to-date results

This section highlights the significant items that contributed to the net increase or decrease in authorities available for the year and actual expenditures for the quarter ended September 30, 2023.

NSIRA Secretariat spent approximately 33% of its authorities by the end of the second quarter, compared with 23% in the same quarter of 2022–23 (see graph 1).

Graph 1: Comparison of total authorities and total net budgetary expenditures, Q2 2023–24 and Q2 2022–23

Graph: Comparison of total authorities and total net budgetary expenditures - Text version follows
Comparison of total authorities and total net budgetary expenditures, Q2 2023–24 and Q2 2022–23
  2023-24 2022-23
Total Authorities $24.3 $29.7
Q2 Expenditures $3.8 $3.6
Year-to-Date Expenditures $8.1 $6.9

Significant changes to authorities

As at September 30, 2023, Parliament had approved $24.3 million in total authorities for use by NSIRA Secretariat for 2023–24 compared with $29.7 million as of September 30th, 2022, for a net decrease of $5.4 million or 18.2% (see graph 2).

Graph 2: Variance in authorities as at September 30, 2023

Graph: Variance in authorities as at September 30, 2023 - Text version follows
Variance in authorities as at June 30, 2023 (in millions)
  Fiscal year 2022-23 total available for use for the year ended March 31, 2023 Fiscal year 2023-24 total available for use for the year ended March 31, 2024
Vote 1 – Operating 28.0 22.6
Statutory 1.7 1.7
Total budgetary authorities 29.7 24.3

*Details may not sum to totals due to rounding*

The decrease of $5.4 million in authorities is mostly explained by a gradual reduction in NSIRA Secretariat’s ongoing operating funding due to an ongoing construction project nearing completion.

Significant changes to quarter expenditures

The second quarter expenditures totalled $3.8 million for an increase of $0.2 million when compared with $3.6 million spent during the same period in 2022–2023.  Table 1 presents budgetary expenditures by standard object.

Table 1

Variances in expenditures by standard object(in thousands of dollars) Fiscal year 2023–24: expended during the quarter ended September 30, 2023 Fiscal year 2022–23: expended during the quarter ended September 30, 2022 Variance $ Variance %
Personnel 3,014 2,903 111 4%
Transportation and communications 62 70 (8) (11%)
Information 4 0 4 100%
Professional and special services 504 578 (74) (13%)
Rentals 25 39 (14) (36%)
Repair and maintenance 3 33 (30) (91%)
Utilities, materials and supplies 50 12 38 317%
Acquisition of machinery and equipment 4 4 0 0%
Other subsidies and payment 118 3 115 3833%
Total gross budgetary expenditures 3,784 3,642 142 4%

Repair and maintenance

The decrease of $30,000 is due to the timing of invoicing for an ongoing capital project.

Utilities, materials and supplies

The increase of $38,000 is due to a temporarily unreconciled suspense account.

Other subsidies and payments

The increase of $115,000 is explained by an increase in payroll system overpayments which were subsequently resolved.

Significant changes to year-to-date expenditures

The year-to-date expenditures totalled $8.1 million for an increase of $1.1 million (17%) when compared with $6.9 million spent during the same period in 2022–23. Table 2 presents budgetary expenditures by standard object.

Table 2

Variances in expenditures by standard object(in thousands of dollars) Fiscal year 2023–24: year-to-date expenditures as of September 30, 2023 Fiscal year 2022–23: year-to-date expenditures as of September 30, 2022 Variance $ Variance %
Personnel 5,900 5,248 652 12%
Transportation and communications 192 114 78 68%
Information 4 5 (1) (20%)
Professional and special services 1,669 1,424 245 17%
Rentals 73 49 24 49%
Repair and maintenance 27 64 (37) (58%)
Utilities, materials and supplies 57 28 29 104%
Acquisition of machinery and equipment 52 13 39 300%
Other subsidies and payment 122 1 121 12100%
Total gross budgetary expenditures 8,096 6,946 1,150 17%

Personnel

The increase of $652,000 relates to an increase in average salary and an increase in full time equivalent (FTE) positions.

Transportation and communications

The increase of $78,000 is due to the timing of invoicing for the organization’s internet connections.

Professional and special services

The increase of $245,000 is explained by an increase in IT support costs and guard services associated to a capital construction project.

Repair and maintenance

The decrease of $37,000 is due to the timing of invoicing for an ongoing capital project.

Utilities, materials and supplies

The increase of $29,000 is due to a temporarily unreconciled suspense account.

Acquisition of machinery and equipment

The increase of $39,000 is mainly explained by the one-time purchase of a specialized laptop.

Other subsidies and payments

The increase of $121,000 is explained by an increase in payroll system overpayments which were subsequently resolved.

Risks and uncertainties

The Secretariat assisted NSIRA in its work with the departments and agencies subjected to reviews to ensure a timely and unfettered access to all the information necessary for the conduct of reviews. While work remains to be done on this front, we acknowledge the improvements in cooperation and support to the independent review process demonstrated by some reviewees.

There is a risk that the funding received to offset pay increases anticipated over the coming year will be insufficient to cover the costs of such increases and the year-over-year cost of services provided by other government departments/agencies is increasing significantly.

NSIRA Secretariat is closely monitoring pay transactions to identify and address over and under payments in a timely manner and continues to apply ongoing mitigating controls.

Mitigation measures for the risks outlined above have been identified and are factored into NSIRA Secretariat’s approach and timelines for the execution of its mandated activities.

Significant changes in relation to operations, personnel and programs

There have been two new Governor-in-Council appointments during the Second quarter, Ms. Colleen Swords and Mr. Jim Chu. 

There have been no changes to the NSIRA Secretariat Program.

Approved by senior officials:

John Davies
Deputy Head

Marc-André Cloutier
Director General, Corporate Services, Chief Financial Officer

Appendix

Statement of authorities (Unaudited)

(in thousands of dollars)

  Fiscal year 2023–24 Fiscal year 2022–23
  Total available for use for the year ending March 31, 2024 (note 1) Used during the quarter ended September 30, 2023 Year to date used at quarter-end Total available for use for the year ending March 31, 2023 (note 1) Used during the quarter ended September 30, 2022 Year to date used at quarter-end
Vote 1 – Net operating expenditures 22,564 3,345 7,218 27,931 3,210 6,082
Budgetary statutory authorities
Contributions to employee benefit plans 1,755 439 878 1,728 432 864
Total budgetary authorities (note 2) 24,319 3,784 8,096 29,659 3,642 6,946

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

Departmental budgetary expenditures by standard object (unaudited)

(in thousands of dollars)

  Fiscal year 2023–24 Fiscal year 2022–23
  Planned expenditures for the year ending March 31, 2024 (note 1) Expended during the quarter ended September 30, 2023 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2023 Expended during the quarter ended September 30, 2022 Year to date used at quarter-end
Expenditures
Personnel 13,303 3,014 5,900 13,245 2,903 5,248
Transportation and communications 650 62 192 597 70 114
Information 371 4 4 372 0 5
Professional and special services 4,906 504 1,669 4,914 578 1,424
Rentals 271 25 73 271 39 49
Repair and maintenance 4,580 24 27 9,722 33 64
Utilities, materials and supplies 73 50 57 173 12 28
Acquisition of machinery and equipment 132 4 52 232 4 13
Other subsidies and payments 33 118 122 133 3 1
Total gross budgetary expenditures
(note 2)		 24,319 3,784 8,096 29,659 3,642 6,946

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

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Date Modified:

Quarterly Report: For the quarter ended June 30, 2023

Date of Publishing:

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 Directive on Accounting Standards, GC 4400 Departmental Quarterly Financial Report. This quarterly financial report should be read in conjunction with the 2023–24 Main Estimates.

This quarterly report has not been subject to an external audit or review.

Mandate

The National Security and Intelligence Review Agency (NSIRA) is an independent external review body that reports to Parliament. Established in July 2019, NSIRA is responsible for conducting reviews of the Government of Canada’s national security and intelligence activities to ensure that they are lawful, reasonable and necessary. NSIRA also hears public complaints regarding key national security agencies and their activities.

A summary description NSIRA’s program activities can be found in Part II of the Main Estimates.  Information on NSIRA’s mandate can be found on its website.

Basis of presentation

This quarterly report has been prepared by 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 2023–24 Main Estimates. This quarterly report has been prepared using a special-purpose financial reporting framework (cash basis) 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 authorities for specific purposes.

Highlights of the fiscal quarter and fiscal year-to-date results

This section highlights the significant items that contributed to the net increase or decrease in authorities available for the year and actual expenditures for the quarter ended June 30, 2023.

NSIRA spent approximately 19% of its authorities by the end of the first quarter, compared with 12% in the same quarter of 2022–23 (see graph 1).

Graph 1: Comparison of total authorities and total net budgetary expenditures, Q1 2023–24 and Q1 2022–23

Comparison of total authorities and total net budgetary expenditures, Q1 2023–24 and Q1 2022–23
  2023-24 2022-23
Total Authorities $23.0 $28.3
Q1 Expenditures $4.3 $3.3

Significant changes to authorities

As of June 30, 2023, Parliament had approved $23.0 million in total authorities for use by NSIRA for 2023–24 compared with $28.3 million as of June 30th, 2022, for a net decrease of $5.3 million or 8.1% (see graph 2).

Graph 2: Variance in authorities as at June 30, 2023

Variance in authorities as at June 30, 2023 (in millions)
  Fiscal year 2022-23 total available for use for the year ended March 31, 2023 Fiscal year 2023-24 total available for use for the year ended March 31, 2024
Vote 1 – Operating 26.5 21.3
Statutory 1.7 1.8
Total budgetary authorities 28.2 23.0

*Details may not sum to totals due to rounding*

The decrease of $5.3 million in authorities is mostly explained by a reduction in capital funding for infrastructure projects.

Significant changes to quarter expenditures

The first quarter expenditures totalled $4.3 million for an increase of $1 million when compared with $3.3 million spent during the same period in 2022–23.  Table 1 presents budgetary expenditures by standard object.

Table 1

Variances in expenditures by standard object(in thousands of dollars) Fiscal year 2023–24: expended during the quarter ended June 30, 2023 Fiscal year 2022–23: expended during the quarter ended June 30, 2022 Variance $ Variance %
Personnel 2,886 2,345 541 23%
Transportation and communications 130 44 86 195%
Information 0 5 (5) 100%
Professional and special services 1,165 846 319 38%
Rentals 48 10 38 380%
Repair and maintenance 24 31 (7) (23%)
Utilities, materials and supplies 7 16 (9) (56%)%
Acquisition of machinery and equipment 48 9 39 433%
Other subsidies and payment 4 (2) (6) (300%)
Total gross budgetary expenditures 4,312 3,304 1,008 31%

Personnel

The increase of $541,000 is largely caused by an increase in cost per FTE and change in the timing of Member’s pay.

Transportation and communications

The increase of $86,000 is explained by a change in the timing of invoicing for the internet connection.

Professional and special services

The increase of $319,000 is mainly explained by an increase in the cost of the maintenance and services in support of our classified IT network infrastructure. It also relates to the use of guard services for office accommodation fit-up.

Rentals

The increase of $38,000 is explained by a change in the timing of invoicing for the rent for temporary office space.

Acquisition of machinery and equipment

The increase of $39,000 is explained by a one-time purchase of a specialized laptop along with a wall mounted charging station and warranty.

Risks and uncertainties

The Secretariat assisted NSIRA in its work with the departments and agencies subjected to reviews to ensure a timely and unfettered access to all the information necessary for the conduct of reviews. While work remains to be done on this front, we acknowledge the improvements in cooperation and support to the independent review process demonstrated by some reviewees.

There is a risk that the funding received to offset pay increases anticipated over the coming year will be insufficient to cover the costs of such increases and the year-over-year cost of services provided by other government departments/agencies is increasing significantly.

NSIRA is closely monitoring pay transactions to identify and address over and under payments in a timely manner and continues to apply ongoing mitigating controls.

Mitigation measures for the risks outlined above have been identified and are factored into NSIRA’s approach and timelines for the execution of its mandated activities.

Significant changes in relation to operations, personnel and programs

There have been no new Governor-in-Council appointments during the first quarter.

Mr. Pierre Souligny, NSIRA’s Senior Director, Corporate Services and CFO since 2020, has retired. He has been replaced by Mr. Marc-André Cloutier.

Approved by senior officials:

John Davies
Deputy Head

Pierre Souligny
Chief Financial Officer

Appendix

Statement of authorities (Unaudited)

(in thousands of dollars)

  Fiscal year 2023–24 Fiscal year 2022–23
  Total available for use for the year ending March 31, 2024 (note 1) Used during the quarter ended June 30, 2023 Year to date used at quarter-end Total available for use for the year ending March 31, 2023 (note 1) Used during the quarter ended June 30, 2022 Year to date used at quarter-end
Vote 1 – Net operating expenditures 21,254 3,873 3,873 26,523 2,872 2,872
Budgetary statutory authorities
Contributions to employee benefit plans 1,728 439 439 1,728 432 432
Total budgetary authorities (note 2) 23,009 4,312 4,312 28,251 3,304 3,304

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

Departmental budgetary expenditures by standard object (unaudited)

(in thousands of dollars)

  Fiscal year 2023–24 Fiscal year 2022–23
  Planned expenditures for the year ending March 31, 2024 (note 1) Expended during the quarter ended June 30, 2023 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2023 Expended during the quarter ended June 30, 2022 Year to date used at quarter-end
Expenditures
Personnel 13,303 2,886 2,886 13,245 2,345 2,345
Transportation and communications 650 130 130 597 44 44
Information 372 0 0 372 5 5
Professional and special services 3,596 1,165 1,165 3,506 846 846
Rentals 271 48 48 271 10 10
Repair and maintenance 4,580 24 24 9,722 31 31
Utilities, materials and supplies 73 7 7 103 3 3
Acquisition of machinery and equipment 132 48 48 232 9 9
Other subsidies and payments 33 4 4 133 (2) (2)
Total gross budgetary expenditures
(note 2)		 23,009 4,312 4,312 28,251 3,304 3,304

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

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Date Modified:

Quarterly Report: For the quarter ended December 31, 2022

Date of Publishing:

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 Directive on Accounting Standards, GC 4400 Departmental Quarterly Financial Report. This quarterly financial report should be read in conjunction with the 2022–23 Main Estimates.

This quarterly report has not been subject to an external audit or review.

Mandate

The National Security and Intelligence Review Agency (NSIRA) is an independent external review body that reports to Parliament. Established in July 2019, NSIRA is responsible for conducting reviews of the Government of Canada’s national security and intelligence activities to ensure that they are lawful, reasonable and necessary. NSIRA also hears public complaints regarding key national security agencies and their activities.

A summary description NSIRA’s program activities can be found in Part II of the Main Estimates.  Information on NSIRA’s mandate can be found on its website.

Basis of presentation

This quarterly report has been prepared by 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 2022–23 Main Estimates. This quarterly report has been prepared using a special-purpose financial reporting framework (cash basis) 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 authorities for specific purposes.

Highlights of the fiscal quarter and fiscal year-to-date results

This section highlights the significant items that contributed to the net increase or decrease in authorities available for the year and actual expenditures for the quarter ended December 31st, 2022.

NSIRA spent approximately 39% of its authorities by the end of the third quarter, compared with 33% in the same quarter of 2021–22 (see graph 1).

Graph 1: Comparison of total authorities and total net budgetary expenditures, Q3 2022–23 and Q3 2021–22

Graph: Comparison of total authorities and total net budgetary expenditures - Text version follows
Comparison of total authorities and total net budgetary expenditures, Q3 2022–23 and Q3 2021–22
  2022-23 2021-22
Total Authorities $29.8 $31.3
Q3 Expenditures $4.7 $3.7
Year-to-Date Expenditures $11.6 $10.2

Significant changes to authorities

As at December 31, 2022, Parliament had approved $29.8 million in total authorities for use by NSIRA for 2022–23 compared with $31.3 million as of December 31st, 2021, for a net decrease of $1.5 million or 4.8% (see graph 2).

Graph 2: Variance in authorities as at December 31, 2022

Graph: Variance in authorities as at December 31, 2022 - Text version follows
Variance in authorities as at December 31, 2022 (in millions)
  Fiscal year 2021-22 total available for use for the year ended March 31, 2022 Fiscal year 2022-23 total available for use for the year ended March 31, 2023
Vote 1 – Operating 29.6 28.1
Statutory 1.7 1.7
Total budgetary authorities 31.3 29.8

*Details may not sum to totals due to rounding*

The decrease of $1.5 million in authorities is mostly explained by a gradual reduction in NSIRA’s ongoing operating funding.

Significant changes to quarter expenditures

The third quarter expenditures totalled $4.7 million for an increase of $1.0 million (26%) when compared with $3.7 million spent during the same period in 2021–2022.  Table 1 presents budgetary expenditures by standard object

Table 1

Variances in expenditures by standard object(in thousands of dollars) Fiscal year 2022-23: expended during the quarter ended December 31, 2022 Fiscal year 2021-22: expended during the quarter ended December 31, 2021 Variance $ Variance %
Personnel 2,503 2,654 (151) (6%)
Transportation and communications 82 93 (11) (12%)
Information 4 24 (20) (83%)
Professional and special services 1,271 404 867 215%
Rentals 83 64 19 30%
Repair and maintenance 685 398 287 72%
Utilities, materials and supplies 21 13 8 62%
Acquisition of machinery and equipment 2 72 (70) (97%)
Other subsidies and payment 17 (21) 38 (181%)
Total gross budgetary expenditures 4,668 3,701 967 26%

Information

The decrease of $20,000 is explained by a decrease in the use of communications consultants.

Professional and special services

The increase of $867,000 is explained by the timing of payment for NSIRA’s internal support services agreement with the Privy Council Office. In fiscal year 2021-2022 most of the payments went through in the fourth quarter however in fiscal year 2022-2023, most of the payments went through in the third quarter.

Repair and maintenance

The increase of $287,000 is due to fit-up costs for one large infrastructure project that ramped up in 2022-2023.

Acquisition of machinery and equipment

The decrease of $70,000 is explained by several one-time computer equipment and storage solution purchases in fiscal year 2021-2022.

Other subsidies and payments

The increase of $38,000 is explained by an increase in payroll system overpayments.

Significant changes to year-to-date expenditures

The year-to-date expenditures totalled $11.6 million for an increase of $1.4 million (14%) when compared with $10.2 million spent during the same period in 2021–22. Table 2 presents budgetary expenditures by standard object.

Table 2

Variances in expenditures by standard object(in thousands of dollars) Fiscal year 2022-23: expended during the quarter ended December 31, 2022 Fiscal year 2021-22: expended during the quarter ended December 31, 2021 Variance $ Variance %
Personnel 2,503 2,654 (151) (6%)
Transportation and communications 82 93 (11) (12%)
Information 4 24 (20) (83%)
Professional and special services 1,271 404 867 215%
Rentals 83 64 19 30%
Repair and maintenance 685 398 287 72%
Utilities, materials and supplies 21 13 8 62%
Acquisition of machinery and equipment 2 72 (70) (97%)
Other subsidies and payment 17 (21) 38 (181%)
Total gross budgetary expenditures 4,668 3,701 967 26%

Transportation and communications

The increase of $66,000 is due to increased travel, as travel restrictions due to COVID-19 are no longer in place in Canada.

Information

The decrease of $32,000 is explained by a decrease in the use of communications consultants and electronic subscriptions.

Professional and special services

The increase of $1,255,000 is mainly due to increases in information technology support services by the Communications Security Establishment ($173K), and more advanced billing for Internal Support Services by the Privy Council Office ($722K).

Rentals

The increase of $51,000 is mainly explained by the purchase of Visio Pro, Project Pro, and FoxIT software licenses in 2022-2023.

Repair and maintenance

The increase of $138,000 is due to fit-up costs for one large infrastructure project that ramped up in 2022-2023.

Acquisition of machinery and equipment

The decrease of $431,000 is mainly explained by several one-time computer equipment purchases made in the first and second quarter of 2021-2022.

Risks and uncertainties

The ability of NSIRA to access the information it needs to conduct its reviews and complaints investigations is closely tied to the capacity of the reviewed or investigated departments and agencies to respond to NSIRA’s demands. While most pandemic constraints have subsided, there continues to be recruitment challenges in a tight labour market.  To address this challenge, NSIRA is experimenting with hybrid workplace approaches, launching internal career development programs and focusing on onboarding practices to attract and retain talent.

NSIRA is closely monitoring pay transactions to identify and address over and under payments in a timely manner and continues to apply ongoing mitigating controls.

Mitigation measures for the risks outlined above have been identified and are factored into NSIRA’s approach and timelines for the execution of its mandated activities.

Significant changes in relation to operations, personnel and programs

There have been no new Governor-in-Council appointments during the third quarter.

There have been no changes to the NSIRA Program.

Approved by senior officials:

John Davies
Deputy Head

Pierre Souligny
Chief Financial Officer

Appendix

Statement of authorities (Unaudited)

(in thousands of dollars)

  Fiscal year 2022–23 Fiscal year 2021–22
  Total available for use for the year ending March 31, 2023 (note 1) Used during the quarter ended December 30, 2022 Year to date used at quarter-end Total available for use for the year ending March 31, 2022 (note 1) Used during the quarter ended December 30, 2021 Year to date used at quarter-end
Vote 1 – Net operating expenditures 28,063 4,236 10,318 29,615 3,275 8,922
Budgetary statutory authorities  
Contributions to employee benefit plans 1,728 432 1,296 1,705 426 1,278
Total budgetary authorities (note 2) 29,791 4,668 11,614 31,319 3,701 10,200

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

Departmental budgetary expenditures by standard object (unaudited)

(in thousands of dollars)

  Fiscal year 2022–23 Fiscal year 2021–22
  Planned expenditures for the year ending March 31, 2022 (note 1) Expended during the quarter ended December 30, 2021 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2021 Expended during the quarter ended December 30, 2020 Year to date used at quarter-end
Expenditures
Personnel 13,389 2,503 7,751 13,222 2,654 7,407
Transportation and communications 597 82 196 673 93 130
Information 372 4 9 375 24 41
Professional and special services 4,902 1,271 2,695 7,029 404 1,440
Rentals 271 83 132 188 64 81
Repair and maintenance 9,722 685 749 8,737 398 611
Utilities, materials and supplies 173 21 49 103 13 25
Acquisition of machinery and equipment 232 2 15 991 72 446
Other subsidies and payments 133 17 18 0 (21) 19
Total gross budgetary expenditures
(note 2)		 29,791 4,668 11,614 31,319 3,701 10,200

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

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Date Modified:

Quarterly Report: For the quarter ended September 30th, 2022

Date of Publishing:

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 Directive on Accounting Standards, GC 4400 Departmental Quarterly Financial Report. This quarterly financial report should be read in conjunction with the 2022–23 Main Estimates.

This quarterly report has not been subject to an external audit or review.

Mandate

The National Security and Intelligence Review Agency (NSIRA) is an independent external review body that reports to Parliament. Established in July 2019, NSIRA is responsible for conducting reviews of the Government of Canada’s national security and intelligence activities to ensure that they are lawful, reasonable and necessary. NSIRA also hears public complaints regarding key national security agencies and their activities.

A summary description NSIRA’s program activities can be found in Part II of the Main Estimates.  Information on NSIRA’s mandate can be found on its website.

Basis of presentation

This quarterly report has been prepared by 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 2022–23 Main Estimates. This quarterly report has been prepared using a special-purpose financial reporting framework (cash basis) 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 authorities for specific purposes.

Highlights of the fiscal quarter and fiscal year-to-date results

This section highlights the significant items that contributed to the net increase or decrease in authorities available for the year and actual expenditures for the quarter ended September 30, 2022. 

NSIRA spent approximately 23% of its authorities by the end of the second quarter, compared with 21% in the same quarter of 2021–22 (see graph 1).

Graph 1: Comparison of total authorities and total net budgetary expenditures, Q2 2022–23 and Q2 2021–22

Comparison of total authorities and total net budgetary expenditures, Q2 2022–23 and Q2 2021–22
  2022-23 2021-22
Total Authorities $29.7 $31.3
Q2 Expenditures $3.6 $3.7
Year-to-Date Expenditures $6.9 $6.5

Significant changes to authorities

As at September 30, 2022, Parliament had approved $29.7 million in total authorities for use by NSIRA for 2022–23 compared with $31.3 million as of September 30th, 2021, for a net decrease of $1.6 million or 5.1% (see graph 2).

Graph 2: Variance in authorities as at September 30, 2022

Variance in authorities as at September 30, 2022 (in millions)
  Fiscal year 2021-22 total available for use for the year ended March 31, 2022 Fiscal year 2022-23 total available for use for the year ended March 31, 2023
Vote 1 – Operating 29.6 28.0
Statutory 1.7 1.7
Total budgetary authorities 31.3 29.7

*Details may not sum to totals due to rounding*

The decrease of $1.6 million in authorities is mostly explained by a gradual reduction in NSIRA’s ongoing operating funding.

Significant changes to quarter expenditures

The second quarter expenditures totalled $3.6 million for a decrease of $0.1 million when compared with $3.7 million spent during the same period in 2021–2022.  Table 1 presents budgetary expenditures by standard object.

Table 1

Variances in expenditures by standard object(in thousands of dollars) Fiscal year 2022-23: expended during the quarter ended September 30, 2022 Fiscal year 2021-22: expended during the quarter ended September 30, 2021 Variance $ Variance %
Personnel 2,903 2,441 462 19%
Transportation and communications 70 24 46 192%
Information 0 15 (15) (100%)
Professional and special services 578 840 (262) (31%)
Rentals 39 17 22 129%
Repair and maintenance 33 205 (172) (84%)
Utilities, materials and supplies 12 9 3 33%
Acquisition of machinery and equipment 4 158 (154) (97%)
Other subsidies and payment 3 28 (25) (90%)
Total gross budgetary expenditures 3,642 3,737 (95) (3%)

Personnel

The increase of $462,000 in personnel is due to an increase in average salary and an increase of 2 full time equivalent (FTE) positions.

Transportation and communications

The increase of $46,000 relates to increased travel, as travel restrictions due to COVID-19 are no longer in place in Canada.

Information

The decrease of $15,000 is explained by a decrease in the use of communications consultants.

Professional and special services

The decrease of $262,000 is explained by the timing of payment for NSIRA’s IT support services. In fiscal year 2021-2022 most of the payments went through in the second quarter however in fiscal year 2022-2023, the majority of the payments went through in the first quarter.

Rentals

The increase of $22,000 is explained by an increase in the second quarter invoice for NSIRA’s Memorandum of Understanding with Treasury Board for support costs of our financial system.

Repair and maintenance

The decrease of $172,000 is due to fit-up costs for two projects that were completed in fiscal year 2021-2022.

Acquisition of machinery and equipment

The decrease of $154,000 is explained by a one-time computer equipment purchase in regard to a network extension in fiscal year 2021-2022.

Other subsidies and payments

The decrease of $25,000 is explained by a reduction in payroll system overpayments. 

Significant changes to year-to-date expenditures

The year-to-date expenditures totalled $6.9 million for an increase of $0.4 million (7%) when compared with $6.5 million spent during the same period in 2021–22. Table 2 presents budgetary expenditures by standard object.

Table 2

Variances in expenditures by standard object(in thousands of dollars) Fiscal year 2022-23: expended during the quarter ended September 30, 2022 Fiscal year 2021-22: expended during the quarter ended September 30, 2021 Variance $ Variance %
Personnel 5,249 4,753 495 10%
Transportation and communications 114 37 77 208%
Information 5 17 (12) (71%)
Professional and special services 1,424 1,036 388 37%
Rentals 49 17 32 188%
Repair and maintenance 64 213 (149) (70%)
Utilities, materials and supplies 28 12 16 133%
Acquisition of machinery and equipment 13 374 (361) (97%)
Other subsidies and payment 1 40 (39) (98%)
Total gross budgetary expenditures 6,946 6,499 447 7%

Personnel

The increase of $495,000 relates to an increase in average salary and an increase of 2 full time equivalent (FTE) positions.

Transportation and communications

The increase of $77,000 is due to increased travel, as travel restrictions due to COVID-19 are no longer in place in Canada.

Information

The decrease of $12,000 is explained by a decrease in the use of communications consultants and electronic subscriptions.

Professional and special services

The increase of $388,000 is mainly due to increases in information technology support services by the Communications Security Establishment ($173K), IT/Telecom consultants ($126K) and translations services ($91K).  

Rentals

The increase of $32,000 is mainly explained by an increase in the second quarter invoice for NSIRA’s Memorandum of Understanding with Treasury Board for support costs of our financial system, and the billing for the rent of our temporary office swing space.

Repair and maintenance

The decrease of $149,000 is explained by a decrease in the fit-up costs as a result of the completion of two projects in fiscal year 2021-2022.

Utilities, materials and supplies

The increase of $16,000 is due to an increase in the purchasing of office supplies and unreconciled MasterCard payments.

Acquisition of machinery and equipment

The decrease of $361,000 is mainly explained by several one-time computer equipment purchases made in the first and second quarter of 2021-2022.

Other subsidies and payments

The decrease of $39,000 is explained by a reduction in payroll system overpayments and no salary advances issued over the last year. 

Risks and uncertainties

The ability of NSIRA to access the information it needs to conduct its reviews and complaints investigations is closely tied to the capacity of the reviewed or investigated departments and agencies to respond to NSIRA’s demands. While most pandemic constraints have subsided, there continues to be recruitment challenges in a tight labour market.  To address this challenge, NSIRA is experimenting with hybrid workplace approaches, launching internal career development programs and focusing on onboarding practices to attract and retain talent.  

NSIRA is closely monitoring pay transactions to identify and address over and under payments in a timely manner and continues to apply ongoing mitigating controls.

Mitigation measures for the risks outlined above have been identified and are factored into NSIRA’s approach and timelines for the execution of its mandated activities.

Significant changes in relation to operations, personnel and programs

There have been no new Governor-in-Council appointments during the second quarter.  

There have been no changes to the NSIRA Program.

Approved by senior officials:

John Davies
Deputy Head

Pierre Souligny
Chief Financial Officer

Appendix

Statement of authorities (Unaudited)

(in thousands of dollars)

  Fiscal year 2022–23 Fiscal year 2021–22
  Total available for use for the year ending March 31, 2023 (note 1) Used during the quarter ended September 30, 2022 Year to date used at quarter-end Total available for use for the year ending March 31, 2022 (note 1) Used during the quarter ended September 30, 2021 Year to date used at quarter-end
Vote 1 – Net operating expenditures 27,931 3,210 6,082 29,615 3,311 5,647
Budgetary statutory authorities  
Contributions to employee benefit plans 1,728 432 864 1,705 426 852
Total budgetary authorities (note 2) 29,659 3,642 6,946 31,319 3,737 6,499

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

Departmental budgetary expenditures by standard object (unaudited)

(in thousands of dollars)

  Fiscal year 2022–23 Fiscal year 2021–22
  Planned expenditures for the year ending March 31, 2022 (note 1) Expended during the quarter ended September 30, 2021 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2021 Expended during the quarter ended September 30, 2020 Year to date used at quarter-end
Expenditures
Personnel 13,245 2,903 5,248 13,222 2,441 4,753
Transportation and communications 597 70 144 673 24 37
Information 372 0 5 375 15 17
Professional and special services 4,914 578 1,424 7,029 840 1,036
Rentals 271 39 49 188 17 17
Repair and maintenance 9,722 33 64 8,737 205 213
Utilities, materials and supplies 173 12 28 103 9 12
Acquisition of machinery and equipment 232 4 13 991 158 12
Other subsidies and payments 133 3 1 0 28 40
Total gross budgetary expenditures
(note 2)		 29,659 3,642 6,946 31,319 3,737 6,499

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

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No endorsement of any products or services is expressed or implied.

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Date Modified:

Quarterly Report: For the quarter ended June 30, 2022

Date of Publishing:

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 Directive on Accounting Standards, GC 4400 Departmental Quarterly Financial Report. This quarterly financial report should be read in conjunction with the 2022–23 Main Estimates.

This quarterly report has not been subject to an external audit or review.

Mandate

The National Security and Intelligence Review Agency (NSIRA) is an independent external review body that reports to Parliament. Established in July 2019, NSIRA is responsible for conducting reviews of the Government of Canada’s national security and intelligence activities to ensure that they are lawful, reasonable and necessary. NSIRA also hears public complaints regarding key national security agencies and their activities.

A summary description NSIRA’s program activities can be found in Part II of the Main Estimates. Information on NSIRA’s mandate can be found on its website.

Basis of presentation

This quarterly report has been prepared by 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 2022–23 Main Estimates. This quarterly report has been prepared using a special-purpose financial reporting framework (cash basis) 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 authorities for specific purposes.

Highlights of the fiscal quarter and fiscal year-to-date results

This section highlights the significant items that contributed to the net increase or decrease in authorities available for the year and actual expenditures for the quarter ended June 30, 2022.

NSIRA spent approximately 12% of its authorities by the end of the first quarter, compared with 9% in the same quarter of 2021–22 (see graph 1).

Graph 1: Comparison of total authorities and total net budgetary expenditures, Q1 2022–23 and Q1 2021–22

Graph: Variance in authorities as at June 30, 2022 - Text version follows
Comparison of total authorities and total net budgetary expenditures, Q1 2022–23 and Q1 2021–22
  2022-23 2021-22
Total Authorities $28.3 $30.2
Q1 Expenditures $3.3 $2.8

Significant changes to authorities

As at June 30, 2022, Parliament had approved $28.3 million in total authorities for use by NSIRA for 2022–23 compared with $30.2 million as of June 30th, 2021, for a net decrease of $1.9 million or 6.3% (see graph 2).

Graph 2: Variance in authorities as at June 30, 2022

Graph: Variance in authorities as at June 30, 2022 - Text version follows
Variance in authorities as at June 30, 2022 (in millions)
  Fiscal year 2021-22 total available for use for the year ended March 31, 2022 Fiscal year 2022-23 total available for use for the year ended March 31, 2023
Vote 1 – Operating 28.5 26.5
Statutory 1.7 1.7
Total budgetary authorities 30.2 28.3

*Details may not sum to totals due to rounding*

The decrease of $1.9 million in authorities is mostly explained by a gradual reduction in NSIRA’s ongoing operating funding.

Significant changes to quarter expenditures

The first quarter expenditures totaled $3.3 million for an increase of $0.5 million when compared with $2.8 million spent during the same period in 2021–22. Table 1 presents budgetary expenditures by standard object.

Table 1

Variances in expenditures by standard object(in thousands of dollars) Fiscal year 2022–23: expended during the quarter ended June 30, 2022 Fiscal year 2021–22: expended during the quarter ended June 30, 2021     Variance $ Variance %
Personnel 2,345 2,312 33 1%
Transportation and communications 44 13 31 23*
Information 5 2 3 150%
Professional and special services 846 196 650 332%
Rentals 10 0 10 –
Repair and maintenance 31 8 23 288%
Utilities, materials and supplies 16 3 13 433%
Acquisition of machinery and equipment 9 216 (207) (96%)
Other subsidies and payment (2) 12 (14) (117%)
Total gross budgetary expenditures 3,304 2,762 541 20%

Transportation and communications

The increase of $31,000 relates to increased travel, as travel restrictions due to COVID-19 are no longer in place in Canada.

Professional and special services

The increase of $650,000 is explained by a change in the timing of invoicing for the maintenance and services in support of our classified IT network infrastructure.

Rentals

The increase of $10,000 is explained by rent for temporary office space and software support licenses.

Repair and maintenance

The increase of $23,000 is explained by office accommodation fit-up costs.

Utilities, materials and supplies

The increase of $13,000 is explained by the acquisition office supplies.

Acquisition of machinery and equipment

The decrease of $207,000 is explained by a one-time bulk purchase of monitors and other computer equipment made in the first quarter of 2021-22.

Other subsidies and payments

The decrease of $14,000 is explained by a reduction in emergency salary advances and payroll system overpayments. NSIRA is showing a negative balance here because of the acquisition card rebates.

Risks and uncertainties

The ability of NSIRA to access the information it needs to conduct its reviews and complaints investigations is closely tied to the capacity of the reviewed or investigated departments and agencies to respond to NSIRA’s demands. While most pandemic constraints have subsided, there continues to be recruitment challenges in a tight labour market. To address this challenge, NSIRA is experimenting with hybrid workplace approaches, launching internal career development programs and focusing on onboarding practices to attract and retain talent.

NSIRA is closely monitoring pay transactions to identify and address over and under payments in a timely manner and continues to apply ongoing mitigating controls.

Mitigation measures for the risks outlined above have been identified and are factored into NSIRA’s approach and timelines for the execution of its mandated activities.

Significant changes in relation to operations, personnel and programs

There have been two new Governor-in-Council appointments during the first quarter, Dr. Foluke Laosebikan and Mr. Matthew Cassar. Existing member, Mr. Craig Forcese, has been named Vice Chair of NSIRA.

There have been no changes to the NSIRA Program.

Approved by senior officials:

John Davies
Deputy Head

Pierre Souligny
Chief Financial Officer

Appendix

Statement of authorities (Unaudited)

(in thousands of dollars)

  Fiscal year 2022–23 Fiscal year 2021–22
  Total available for use for the year ending March 31, 2023 (note 1) Used during the quarter ended June 30, 2022 Year to date used at quarter-end Total available for use for the year ending March 31, 2022 (note 1) Used during the quarter ended June 30, 2021 Year to date used at quarter-end
Vote 1 – Net operating expenditures 26,523 2,872 2,872 28,490 2,3 5,647
Budgetary statutory authorities
Contributions to employee benefit plans 1,728 432 432 1,705 426 426
Total budgetary authorities (note 2) 28,251 3,304 3,304 30,195 2,762 2,762

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

Departmental budgetary expenditures by standard object (unaudited)

(in thousands of dollars)

  Fiscal year 2022–23 Fiscal year 2021–22
  Planned expenditures for the year ending March 31, 2023 (note 1) Expended during the quarter ended June 30, 2022 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2022 Expended during the quarter ended June 30, 2021 Year to date used at quarter-end
Expenditures
Personnel 13,245 2,345 2,345 13,222 2,312 2,312
Transportation and communications 597 44 44 673 13 13
Information 372 5 5 375 2 2
Professional and special services 3,506 846 846 5,904 196 196
Rentals 271 10 10 188 0 0
Repair and maintenance 9,722 31 31 8,737 8 8
Utilities, materials and supplies 173 16 16 103 3 3
Acquisition of machinery and equipment 232 9 9 991 216 216
Other subsidies and payments 133 (2) (2) 0 12 12
Total gross budgetary expenditures
(note 2)		 28,251 3,304 3,304 30,195 2,762 2,762

Note 1: Includes only authorities available for use and granted by Parliament as at quarter-end.

Note 2: Details may not sum to totals due to rounding.

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