Quarterly Report: For the quarter ended June 30, 2026

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 2026–2027 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 2026–2027 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, 2026.

NSIRA Secretariat spent approximately 19% of its authorities by the end of the first quarter, compared with 22% in the same quarter of 2025–2026 (see graph 1).

Graph 1: Comparison of total authorities and total net budgetary expenditures, Q1 2026–2027 and Q1 2025–2026

Significant changes to authorities

As of June 30, 2026, Parliament had approved $18.4 million in total authorities for use by NSIRA Secretariat for 2026-2027 compared with $19.6 million as of June 30, 2026, for a net decrease of $1.2 million or 6.1% (see graph 2).

Graph 2: Variance in authorities as at June 30, 2026

The decrease of $1.2 million in authorities is explained by federal budget cuts as part of the Comprehensive Expenditure Review (CER).

Significant changes to quarter expenditures

The first quarter expenditures totalled $3.5 million for a decrease of $0.9 million when compared with $4.4 million spent during the same period in 2025–2026. Table 1 presents budgetary expenditures by standard object.

Table 1

Personnel

The decrease of $730,000 is explained by a decrease in staff due to federal budget cuts as part of the CER exercise.

Professional and special services

The decrease of $108,000 is explained by a decrease in consultants due to federal budget cuts as part of the CER exercise.

Risks and uncertainties

To fulfill our mandate, NSIRA must operate with the independence that is befitting of impartial oversight. Key hallmarks of institutional independence include the ability to independently manage the publics funds that have been appropriated from Parliament for us to deliver on our mandate, as well as the sufficiency of those funds.

The substantial additional commitments that were announced for defense and national security priorities will have a tangible impact on the volume of activities that fall within our existing statutory responsibilities. This is in addition to the expanded mandates associated with the implementation of Bill C-20, An Act establishing the Public Complaints and Review Commission and amending certain Acts and statutory instruments, and the contemplated new powers of Bill C-2, An Act respecting certain measures relating to the security of the border between Canada and the United States and respecting other related security measures. We thus find ourselves having to take on more while simultaneously being instructed by the Treasury Board Secretariat (TBS) to meet pre-determined savings targets under the CER.

This could result in the risk of having a negative impact on our ability to deliver on our mandate.

Significant changes in relation to operations, personnel and programs

There have been no changes to the NSIRA Secretariat Program.

Approved by senior officials:

Lawrence Mangano    
A/Executive Director    

Amanda Wark
A/Chief Financial Officer

Appendix

Statement of authorities (unaudited)

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)

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.