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.

Date Modified: