- Introduction
- Basis of presentation
- Highlights of the fiscal quarter and fiscal year-to-date results
- Graph 1: Comparison of total authorities and total net budgetary expenditures, Q2 2025–2026 and Q2 2024–2025 (in millions of dollars)
- Significant changes to authorities
- Graph 2: Variance in authorities as of September 30, 2025 (in millions of dollars)
- Significant changes to quarter expenditures
- Significant changes to year-to-date expenditures
- Risks and uncertainties
- Significant changes in relation to operations, personnel and programs
- Approved by senior officials:
- Appendix
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.
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.
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, 2025.
NSIRA Secretariat spent approximately 47% of its authorities by the end of the second quarter, compared with 45% in the same quarter of 2024–2025 (see graph 1).
Graph 1: Comparison of total authorities and total net budgetary expenditures, Q2 2025–2026 and Q2 2024–2025 (in millions of dollars)
Text version of Figure 1
| 2025-26 | 2024-25 | |
|---|---|---|
| Total Authorities | $20.4 | $19.5 |
| Q2 Expenditures | $5.1 | $5.3 |
| Year-to-Date Expenditures | $9.5 | $8.8 |
Significant changes to authorities
As of September 30, 2025, Parliament had approved $20.4 million in total authorities for use by NSIRA Secretariat for 2025–2026 compared with $19.5 million as of September 30, 2024, for a net increase of $0.9 million or 4.6% (see graph 2).
Graph 2: Variance in authorities as of September 30, 2025 (in millions of dollars)
Text version of Figure 2
| Fiscal year 2024-25 total available for use for the year ended March 31, 2025 | Fiscal year 2025-26 total available for use for the year ended March 31, 2026 | |
|---|---|---|
| Vote 1 – Operating | 17.9 | 19.5 |
| Statutory | 1.6 | 1.9 |
| Total budgetary authorities | 19.5 | 20.4 |
*Details may not sum to totals due to rounding*
The increase of $0.9 million in authorities is mostly explained by salary top-ups from Treasury Board Secretariat for updated collective bargaining agreements.
Significant changes to quarter expenditures
The second quarter expenditures totalled $5.1 million for a decrease of $0.2 million when compared with $5.3 million spent during the same period in 2024–2025. 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 2025-2026: expended during the quarter ended September 30, 2025 | Fiscal year 2024-2025: expended during the quarter ended September 30, 2024 | Variance $ | Variance % |
|---|---|---|---|---|
| Personnel | 3,674 | 3,856 | (182) | (5%) |
| Transportation and communications | 28 | 77 | (49) | (64%) |
| Information | 15 | 7 | 8 | 114% |
| Professional and special services | 1,346 | 1,320 | 26 | 2% |
| Rentals | 24 | 17 | 7 | 41% |
| Repair and maintenance | 6 | 37 | (31) | (84%) |
| Utilities, materials, and supplies | 11 | 12 | (1) | (8%) |
| Acquisition of machinery and equipment | 0 | 8 | (8) | (100%) |
| Other subsidies and payments | 2 | (38) | 40 | (105%) |
| Total gross budgetary expenditures | 5,106 | 5,296 | (190) | (4%) |
Transportation and communications
The decrease of $49,000 is due to a reduction in travel and relocation across the department.
Repair and maintenance
The decrease of $31,000 is explained by some one-time office repairs in fiscal year 2024-2025.
Other subsidies and payments
The increase of $40,000 is explained by a increase in the recovery of salary overpayments.
Significant changes to year-to-date expenditures
The year-to-date expenditures totalled $9.5 million for an increase of $0.7 million (8%) when compared with $8.8 million spent during the same period in 2024-2025. 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 2025-26: year-to-date expenditures as of September 30, 2025 | Fiscal year 2024-25: year-to-date expenditures as of September 30, 2024 | Variance $ | Variance % |
|---|---|---|---|---|
| Personnel | 7,744 | 6,864 | 880 | 13% |
| Transportation and communications | 74 | 135 | (61) | (45%) |
| Information | 15 | 13 | 2 | 15% |
| Professional and special services | 1,616 | 1,589 | 27 | 2% |
| Rentals | 25 | 42 | (17) | (40%) |
| Repair and maintenance | 22 | 40 | (18) | (45%) |
| Utilities, materials and supplies | 15 | 40 | (25) | (63%) |
| Acquisition of machinery and equipment | 0 | 20 | (20) | (100%) |
| Other subsidies and payments | 4 | 41 | (37) | (90%) |
| Total gross budgetary expenditures | 9,515 | 8,784 | 731 | 8% |
Personnel
The increase in Personnel of $880,000 is due to an increase in both FTEs and average salary per FTE.
Transportation and communications
The decrease of $61,000 is mainly due to a reduction in travel and relocation across the department.
Rentals
The decrease of $17,000 is attributed to the decommissioning of a rental building, and the timing of invoicing for our HR system.
Repair and maintenance
The decrease of $18,000 is explained by some one-time office repairs in fiscal year 2024-2025.
Utilities, materials and supplies
The decrease of $25,000 is due to faster acquisition card reconciliation, resulting in a decrease in the MasterCard suspense account.
Acquisition of machinery and equipment
The decrease of $20,000 is mainly explained by one-time equipment purchases in 2024-2025.
Other subsidies and payments
The decrease of $37,000 is explained by an overall decrease in the recovery of 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
Martyn Turcotte
Chief Financial Officer
Appendix
Statement of authorities (Unaudited)
(in thousands of dollars)
| Fiscal year 2025-2026 | Fiscal year 2024–25 | |||||
|---|---|---|---|---|---|---|
| Total available for use for the year ending March 31, 2026 (note 1) | Used during the quarter ended September 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 September 30, 2024 | Year to date used at quarter-end | |
| Vote 1 – Net operating expenditures | 18,522 | 4,629 | 8,561 | 17,857 | 4,895 | 7,983 |
| Budgetary statutory authorities | ||||||
| Contributions to employee benefit plans | 1,908 | 477 | 954 | 1,601 | 401 | 801 |
| Total budgetary authorities (note 2) | 20,430 | 5,106 | 9,515 | 19,458 | 5,296 | 8,784 |
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 2024–25 | |||||
|---|---|---|---|---|---|---|
| Planned expenditures for the year ending March 31, 2026 (note 1) | Expended during the quarter ended September 30, 2025 | Year-to-date used at quarter-end | Planned expenditures for the year ending March 31, 2025 | Expended during the quarter ended September 30, 2024 | Year-to-date used at quarter-end | |
| Expenditures | ||||||
| Personnel | 14,377 | 3,674 | 7,744 | 13,205 | 3,856 | 6,864 |
| Transportation and communications | 497 | 28 | 74 | 685 | 77 | 135 |
| Information | 42 | 15 | 15 | 76 | 7 | 13 |
| Professional and special services | 4,994 | 1,346 | 1,616 | 4,624 | 1,320 | 1,589 |
| Rentals | 281 | 24 | 25 | 309 | 17 | 42 |
| Repair and maintenance | 72 | 11 | 15 | 436 | 37 | 40 |
| Utilities, materials, and supplies | 74 | 11 | 15 | 58 | 12 | 40 |
| Acquisition of machinery and equipment | 93 | 0 | 0 | 65 | 8 | 20 |
| Other subsidies and payments | 0 | 2 | 4 | 0 | (38) | 41 |
| Total gross budgetary expenditures (note 2) |
20,430 | 5,106 | 9,515 | 19,458 | 5,296 | 8,784 |
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.
