Corporate Reports

Each year CCOHS prepares a variety of reports and papers detailing its purpose, plans, objectives, etc. for the upcoming years or summarizing its accomplishments for the previous year. Use the links in the sidebar to access the various types of reports.

Annual Reports

Each year CCOHS prepares an Annual Report (of the Council) detailing its goals and accomplishments for the year. This report also includes the audited CCOHS Financial Statements.

  • 2017-2018 Annual Report HTML | PDF 2017-2018 Annual Report in PDF [8.265 MB]
  • 2016-2017 Annual Report HTML | PDF 2016-2017 Annual Report in PDF [11.410 MB]
  • 2015-2016 Annual Report HTML | PDF 2015-2016 Annual Report in PDF [4.048 MB]

Estimates – Departmental Plans/Report on Plans and Priorities

These reports are individual expenditure plans for each federal government department and agency (excluding Crown corporations). These reports provide increased levels of detail on a business line basis and contain information on objectives, initiatives and planned results, including links to related resource requirements over a three-year period. The RPPS also provide details on human resource requirements, major capital projects, grants and contributions, and net program costs. They are tabled in Parliament by the President of the Treasury Board on behalf of the ministers who preside over the deparments and agencies identified in Schedules I, I.1 and II of the Financial administration Act. These documents are to be tabled on or before March 31 and referred to committees, which then report back to the House of Commons pursuant to Standing Order 81(4).

Departmental Results Report/Departmental Performance Report

These reports are individual department and agency accounts of accomplishments achieved against planned performance expectations as set out in respective RPPs. These Performance Reports, which cover the most recently completed fiscal year, are tabled in parliament in the fall by the President of the Treasury Board on behalf of the ministers who preside over the departments and agencies identified in Schedules i, I.1 and II of the Financial Administration Act.

  • 2017-2018 Departmental Results Report
    • Fees (Fee information will be available by March 31, 2019)
    • Response to parliamentary committees and external audits
      • There were no parliamentary committee reports requiring a response in 2017-18.
      • There were no audits in 2017-18 requiring a response.

Other Reports

Various other reports are prepared as required including:

Quarterly Financial Reports

2016

September 30

For the quarter ended, September 30, 2015

Statement outlining results, risks and significant changes in operations, personnel and program

Introduction

Canadian Centre for Occupational Health and Safety (CCOHS)

The Canadian Centre for Occupational Health and Safety (CCOHS) operates under the legislative authority of the Canadian Centre for Occupational Health and Safety Act S.C., 1977-78, c. 29 which was passed by unanimous vote in the Canadian Parliament. The purpose of this Act is to promote the fundamental right of Canadians to a healthy and safe working environment by creating a national institute (CCOHS) concerned with the study, encouragement and co-operative advancement of occupational health and safety.

CCOHS is Canada’s national occupational health and safety resource which is dedicated to the advancement of occupational health and safety performance by providing necessary services including information and knowledge transfer; training and education; cost-effective tools for improving occupational health and safety performance; management systems services supporting health and safety programs; injury and illness prevention initiatives and promoting the total well-being – physical, psychosocial and mental health - of working people. The Centre was created to provide a common focus for, and coordination of, information in the area of occupational health and safety.

CCOHS functions as an independent departmental corporation under Schedule II of the Financial Administration Act and is accountable to Parliament through the Minister of Labour. Further information on the mandate, roles, responsibilities and programs of CCOHS can be found in the Canadian Centre for Occupational Health and Safety 2015-2016 Main Estimates, available on the following website: http://www.tbs-sct.gc.ca/ems-sgd/me-bpd/20152016/me-bpdtb-eng.asp

This quarterly financial report:

  • Should be read in conjunction with the 2015-2016 Main Estimates and Supplementary Estimates A.
  • Has been prepared by management as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board; and has not been subject to an external audit or review.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the department’s spending authorities granted by Parliament and those used by the department consistent with the Main Estimates and Supplementary Estimates for the 2015-2016 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.

The authority of Parliament is required before moneys can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

Highlights of fiscal quarter and fiscal year to date (YTD) results

Significant Changes to Authorities

CCOHS’ net authorities available for use are comparable to the same quarter of 2015-16 to 2014-15. CCOHS revenues account for at least 40 to 50% of its total budget. Overall net funding for 2015-16 compared to 2014-15 remains virtually unchanged. There is a slight increase in 2015-16 due to the change in employee health benefits rates. Statement of authorities reflects CCOHS’ 2014-15 year end carry forward allotment adjustment of $413,913.

The reduction of $235 thousand for Other Subsidies and Payments is related to a one-time transition payment of $240 thousand for implementing salary payment in arrears by the Government of Canada which was received in 2014-2015.

Statement of Departmental Budgetary Expenditures by Standard Object

Compared to the previous year, the gross budgetary expenditures are higher overall. Personnel costs are higher due to severance payments. Professional and special services are higher due to contingency and increase in user of professional services. Most expenditures are comparable to last year. The increase in repairs and maintenance are caused by a timing difference for software maintenance. CCOHS carefully monitors its expenditures to ensure adequate funding.

Significant Changes to Revenues Collected

Revenues netted against expenditures are slightly lower than the same period last year. Revenue credited to the vote represents cash collection, which vary in timing from the actual sale. On the expenditure basis of accounting, revenues are recognized when collected.

Risks and Uncertainties

CCOHS is partially funded through voted parliamentary spending authorities and statutory authorities for personnel, operating expenditures and capital expenditures. CCOHS is also partially funded through respendable revenue from the sale of goods and services. Delivering departmental programs and services may depend on several risk factors such as economic fluctuations, political climate, scientific development, government priorities, and central agencies or government-wide initiatives. CCOHS sells its products and services to workplaces and attempts to earn up to 50% of its budget through these sales. Our products and services are at risk due to changing general market conditions.

CCOHS is also a knowledge-based organization and as such, relies on maintaining its talented and committed workforce to continue delivering programs and services. Our aging workforce has seen several retirements per year and this trend is expected to continue.

Significant changes in relation to operations, personnel and programs

There have been no other significant changes in our operations or programs

Steve Horvath
President and Chief Executive Officer
Frank Leduc, CPA, CMA
Vice President, Finance and Chief Financial Officer
Hamilton, Canada, September 30, 2015

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2015-2016 Fiscal year 2014-2015
(In thousand of dollars) Planned expenditures for the year ending
March 31, 2016		 Expended during the quarter ended September 30, 2015 Year to date used at quarter-end Planned expenditures for the year ending
March 31, 2015		 Expended during the quarter ended June 30, 2014 Year to date used at quarter-end
Expenditures:
Personnel 7,810 1,624 3,295 7,266 1,640 3,238
Transportation and communications 351 59 145 150 10 56
Information 106 87 126 90 16 44
Professional and special services 1,377 267 591 1,068 191 477
Rentals 49 7 13 25 5 14
Repair and maintenance 195 27 82 145 46 58
Utilities, materials and supplies 196 31 62 100 9 55
Acquisition of land, buildings and works            
Acquisition of machinery and equipment 243 -3 44 150 58 135
Transfer payments            
Public debt charges            
Other subsidies and payments     5 240 3 240
Total gross budgetary expenditures 10,327 2,099 4,363 9,234 1,978 4,317
Less Revenues netted against expenditures:            
Revenues type 1 4,856 955 1,874 4,300 954 2,102
Revenues type 2            
Total Revenues netted against expenditures: 4,856 955 1,874 4,300 954 2,102
Total net budgetary expenditures 5,471 1,144 2,489 4,934 1,024 2,215

Statement of Authorities (unaudited)

Fiscal year 2015-2016 Fiscal year 2014-2015
(In thousand of dollars) Total available for use for the year ending March 31, 2016 Used during the quarter ended September 30, 2015 Year to date used at quarter-end Total available for use for the year ended March 31, 2015 Used during the quarter ended September 30, 2014 Year to date used at quarter-end
Vote 25 – Net Operating expenditures 3,969 868 1,939 3,853 753 1,675
CCOHS Frozen allotment – Adjustment for Vote Netting Revenue from Governor General Warrants -13          
Statutory Vote – Employee benefit plans 1,101 275 550 1,081 270 540
Budgetary statutory authorities            
Total Budgetary authorities 5,057 1,143 2,489 4,934 1,024 2,215
Non-budgetary authorities 414          
Total authorities 5,471 1,143 2,489 4,934 1,024 2,215

June 30

For the quarter ended, June 30, 2015

Statement outlining results, risks and significant changes in operations, personnel and program

Introduction

Canadian Centre for Occupational Health and Safety (CCOHS)

The Canadian Centre for Occupational Health and Safety (CCOHS) operates under the legislative authority of the Canadian Centre for Occupational Health and Safety Act S.C., 1977-78, c. 29 which was passed by unanimous vote in the Canadian Parliament. The purpose of this Act is to promote the fundamental right of Canadians to a healthy and safe working environment by creating a national institute (CCOHS) concerned with the study, encouragement and co-operative advancement of occupational health and safety.

CCOHS is Canada’s national occupational health and safety resource which is dedicated to the advancement of occupational health and safety performance by providing necessary services including information and knowledge transfer; training and education; cost-effective tools for improving occupational health and safety performance; management systems services supporting health and safety programs; injury and illness prevention initiatives and promoting the total well-being – physical, psychosocial and mental health - of working people. The Centre was created to provide a common focus for, and coordination of, information in the area of occupational health and safety.

CCOHS functions as an independent departmental corporation under Schedule II of the Financial Administration Act and is accountable to Parliament through the Minister of Labour. Further information on the mandate, roles, responsibilities and programs of CCOHS can be found in the Canadian Centre for Occupational Health and Safety 2015-2016 Main Estimates, available on the following website: http://www.tbs-sct.gc.ca/ems-sgd/me-bpd/20152016/me-bpdtb-eng.asp

This quarterly financial report:

  • Should be read in conjunction with the 2015-2016 Main Estimates and Supplementary Estimates A.
  • Has been prepared by management as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board; and has not been subject to an external audit or review.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the department’s spending authorities granted by Parliament and those used by the department consistent with the Main Estimates and Supplementary Estimates for the 2015-2016 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.

The authority of Parliament is required before moneys can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

Highlights of fiscal quarter and fiscal year to date (YTD) results

Significant Changes to Authorities

CCOHS’ net authorities available for use are comparable to the same quarter of 2015-16 to 2014-15. CCOHS revenues account for at least 40 to 50% of its total budget. Overall net funding for 2015-16 compared to 2014-15 remains virtually unchanged. There is a slight variance due to the change in employee health benefits rates. CCOHS to receive 2014-15 year end carry forward allotment adjustment of $413,913 which accounts for funding variance between budgetary expenditures and total authorities.

The reduction of $232 thousand for Other Subsidies and Payments is related to a one-time transition payment of $240 thousand for implementing salary payment in arrears by the Government of Canada which was received in 2014-2015.

Statement of Departmental Budgetary Expenditures by Standard Object

Compared to the previous year, the gross budgetary expenditures are higher overall. Personnel costs are higher due to severance payments. Professional and special services are higher due to contingency and increase in user of professional services. Most expenditures are comparable to last year. The increase in repairs and maintenance are caused by a timing difference for software maintenance. CCOHS carefully monitors its expenditures to ensure adequate funding.

Significant Changes to Revenues Collected

Revenues netted against expenditures are slightly lower than the same period last year. Revenue credited to the vote represents cash collection, which vary in timing from the actual sale. On the expenditure basis of accounting, revenues are recognized when collected.

Risks and Uncertainties

CCOHS is partially funded through voted parliamentary spending authorities and statutory authorities for personnel, operating expenditures and capital expenditures. CCOHS is also partially funded through respendable revenue from the sale of goods and services. Delivering departmental programs and services may depend on several risk factors such as economic fluctuations, political climate, scientific development, government priorities, and central agencies or government-wide initiatives. CCOHS sells its products and services to workplaces and attempts to earn up to 50% of its budget through these sales. Our products and services are at risk due to changing general market conditions.

CCOHS is also a knowledge-based organization and as such, relies on maintaining its talented and committed workforce to continue delivering programs and services. Our aging workforce has seen several retirements per year and this trend is expected to continue.

Significant changes in relation to operations, personnel and programs

There have been no other significant changes in our operations or programs.

Steve Horvath
President and Chief Executive Officer
Frank Leduc
Vice President, Finance and Chief Financial Officer
Hamilton, Canada, June 30, 2015

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2015-2016 Fiscal year 2014-2015
(In thousand of dollars) Planned expenditures for the year ending
March 31, 2016		 Expended during the quarter ended
June 30, 2015		 Year to date used at quarter-end Planned expenditures for the year ending
March 31, 2015		 Expended during the quarter ended
June 30, 2014		 Year to date used at quarter-end
Expenditures:
Personnel 7,810 1,671 1,671 7,266 1,598 1,598
Transportation and communications 351 86 86 150 46 46
Information 106 40 40 90 28 28
Professional and special services 1,377 324 324 1,068 286 286
Rentals 49 7 7 25 8 8
Repair and maintenance 195 55 55 145 13 13
Utilities, materials and supplies 196 31 31 100 46 46
Acquisition of land, buildings and works            
Acquisition of machinery and equipment 243 47 47 150 78 78
Transfer payments            
Public debt charges            
Other subsidies and payments   5 5 240 237 237
Total gross budgetary expenditures 10,327 2,266 2,266 9,234 2,340 2,340
Less Revenues netted against expenditures:            
Revenues type 1 4,856 920 920 4,300 1,148 1,148
Revenues type 2            
Total Revenues netted against expenditures: 4,856 920 920 4,300 1,148 1,148
Total net budgetary expenditures 5,471 1,346 1,346 4,934 1,192 1,192

Statement of Authorities (unaudited)

Fiscal year 2015-2016 Fiscal year 2014-2015
(In thousand of dollars) Total available for use for the year ending
March 31, 2016 		Used during the quarter ended
June 30, 2015		 Year to date used at quarter-end Total available for use for the year ended
March 31, 2015		 Used during the quarter ended
June 30, 2014		 Year to date used at quarter-end
Vote 25 – Net Operating expenditures 3,969 1,071 1,071 3,853 922 922
CCOHS Frozen allotment – Adjustment for Vote Netting Revenue from Governor General Warrants -13          
Statutory Vote – Employee benefit plans 1,101 275 275 1,081 270 270
Budgetary statutory authorities            
Total Budgetary authorities 5,057 1,346 1,346 4,934 1,192 1,192
Non-budgetary authorities            
Total authorities 5,057 1,346 1,346 4,934 1,192 1,192

2014

September 30

For the quarter ended, September 30, 2013

Statement outlining results, risks and significant changes in operations, personnel and program

Introduction

Canadian Centre for Occupational Health and Safety (CCOHS)

The Canadian Centre for Occupational Health and Safety (CCOHS) operates under the legislative authority of the Canadian Centre for Occupational Health and Safety Act S.C., 1977-78, c. 29 which was passed by unanimous vote in the Canadian Parliament. The purpose of this Act is to promote the fundamental right of Canadians to a healthy and safe working environment by creating a national institute (CCOHS) concerned with the study, encouragement and co-operative advancement of occupational health and safety.

CCOHS is Canada's national occupational health and safety resource which is dedicated to the advancement of occupational health and safety performance by providing necessary services including information and knowledge transfer; training and education; cost-effective tools for improving occupational health and safety performance; management systems services supporting health and safety programs; injury and illness prevention initiatives and promoting the total well-being – physical, psychosocial and mental health - of working people. The Centre was created to provide a common focus for, and coordination of, information in the area of occupational health and safety.

CCOHS functions as an independent departmental corporation under Schedule II of the Financial Administration Act and is accountable to Parliament through the Minister of Labour. Further information on the mandate, roles, responsibilities and programs of CCOHS can be found in the Canadian Centre for Occupational Health and Safety 2013-2014 Main Estimates, available on the following website: http://www.tbs-sct.gc.ca/est-pre/20132014/me-bpd/me-bpd-eng.pdf

This quarterly financial report:

  • should be read in conjunction with the 2013-2014 Main Estimates and Supplementary Estimates A;
  • has been prepared by management as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board; and
  • has not been subject to an external audit or review.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the department's spending authorities granted by Parliament and those used by the department consistent with the Main Estimates and Supplementary Estimates for the 2013-2014 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.

The authority of Parliament is required before moneys can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

As part of the Parliamentary business of supply, the Main Estimates must be tabled in Parliament on or before March 1 preceding the new fiscal year. Budget 2012 was tabled in Parliament on March 29, after the tabling of the Main Estimates on February 28, 2012. As a result the measures announced in the Budget 2012 could not be reflected in the 2012-13 Main Estimates.

In fiscal year 2012-2013, frozen allotments will be established by Treasury Board authority in departmental votes to prohibit the spending of funds already identified as savings measures in Budget 2012. In future years, the changes to departmental authorities will be implemented through the Annual Reference Level Update, as approved by Treasury Board, and reflected in the subsequent Main Estimates tabled in Parliament.

CCOHS does not have a frozen allotment for fiscal 2012-13 or 2013-14.

Highlights of fiscal quarter and fiscal year to date (YTD) results

Significant Changes to Authorities

CCOHS' net authorities available for use are comparable to the same quarter of 2014 to 2013. CCOHS revenues account for at least 40 to 50% of its total budget. Overall net funding for 2013-14 compared to 2012-13 remains unchanged. There is a slight variance due to the change in employee health benefits rates.

Statement of Departmental Budgetary Expenditures by Standard Object

Compared to the previous year, the gross budgetary expenditures is higher overall. Professional and special services is higher due to additional costs of services required for strategic planning and higher royalties. Most expenditures are comparable to last year. Purchase of supplies and repairs and maintenance are higher than last year due to timing of expenditures for software maintenance. CCOHS carefully monitors its expenditures to ensure adequate funding.

Significant Changes to Revenues Collected

Revenues netted against expenditures are slightly higher than the same period last year. This can be attributed to cash collections of sales made in the last quarter of fiscal 2012/2013 as the revenues represent the revenue credited to the vote. Revenue credited to the vote represents cash collection, which vary in timing from the actual sale. On the expenditure basis of accounting, revenues are recognized when collected.

Risks and Uncertainties

CCOHS is partially funded through voted parliamentary spending authorities and statutory authorities for personnel, operating expenditures and capital expenditures. CCOHS is also partially funded through respendable revenue from the sale of goods and services. Delivering departmental programs and services may depend on several risk factors such as economic fluctuations, political climate, scientific development, government priorities, and central agencies or government-wide initiatives. CCOHS sells its products and services to workplaces and attempts to earn up to 50% of its budget through these sales. Our products and services are at risk due to changing general market conditions.

CCOHS is also a knowledge-based organization and as such, relies on maintaining its talented and committed workforce to continue delivering programs and services. Our aging workforce has seen several retirements per year and this trend is expected to continue.

Budget 2012 Implementation

Budget 2012 did not have any significant impact on CCOHS. There are no additional risks due to the budget. It will be necessary for CCOHS to cash manage any increase in costs relating to operations and salaries until such time as funding is provided for compensation increases. CCOHS has successfully managed compensation expenses through attrition during compensation freezes.

Mitigation Strategies

In order to mitigate this risk CCOHS will work to maximize revenues and manage its payroll costs to keep them to a minimum. This will include careful review of any vacancies and savings through attrition when appropriate.

Significant changes in relation to operations, personnel and programs

In May 2013, a new Vice President began at CCOHS. Our previous Vice President was with us for over 30 years.

There have been no other significant changes in our operations or programs.

Steve Horvath
President and Chief Executive Officer
Bonnie Easterbrook, CGA Chief Financial Officer
Hamilton, Canada, September 30, 2013

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2013-2014 Fiscal year 2012-2013
(In thousand of dollars) Planned expenditures for the year ending March 31, 2014 Expended during the quarter ended September 30, 2013 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2013 Expended during the quarter ended June 30, 2012 Year to date used at quarter-end
Expenditures:
Personnel 7,543 1,898 3,776 7,672 1,859 3,773
Transportation and communications 150 34 75 152 26 52
Information 90 13 33 112 14 31
Professional and special services 1,068 300 625 1,084 236 479
Rentals 25 6 14 25 8 16
Repair and maintenance 145 35 87 127 18 41
Utilities, materials and supplies 100 7 19 102 8 21
Acquisition of land, buildings and works   0        
Acquisition of machinery and equipment 150 11 35 152 9 16
Transfer payments            
Public debt charges            
Other subsidies and payments            
Total gross budgetary expenditures 9,271 2,304 4,664 9,426 2,178 4,429
Less Revenues netted against expenditures:            
Revenues type 1 4,300 940 2,057 4,300 841 1,938
Revenues type 2            
Total Revenues netted against expenditures: 4,300 940 2,057 4,300 841 1,938
Total net budgetary expenditures 4,971 1,364 2,607 5,126 1,337 2,491

Statement of Authorities (unaudited)

Fiscal year 2013-2014 Fiscal year 2012-2013
(In thousand of dollars) Total available for use for the year ending March 31, 2014 Used during the quarter ended September 30, 2013 Year to date used at quarter-end Total available for use for the year ended March 31, 2013 Used during the quarter ended September 30, 2012 Year to date used at quarter-end
Vote 25 – Net Operating expenditures 3,853 1,085 2,049 3,853 1,055 1,926
Statutory Vote – Employee benefit plans 1,118 279 558 1,131 282 565
Operating budget carry forward vote 25       142    
Total Budgetary authorities 4,971 1,364 2,607 5,126 1,337 2,491
Non-budgetary authorities            
Total authorities 4,971 1,364 2,607 5,126 1,337 2,491

June 30

For the quarter ended, June 30, 2013

Statement outlining results, risks and significant changes in operations, personnel and program

Introduction

Canadian Centre for Occupational Health and Safety (CCOHS)

The Canadian Centre for Occupational Health and Safety (CCOHS) operates under the legislative authority of the Canadian Centre for Occupational Health and Safety Act S.C., 1977-78, c. 29 which was passed by unanimous vote in the Canadian Parliament. The purpose of this Act is to promote the fundamental right of Canadians to a healthy and safe working environment by creating a national institute (CCOHS) concerned with the study, encouragement and co-operative advancement of occupational health and safety.

CCOHS is Canada's national occupational health and safety resource which is dedicated to the advancement of occupational health and safety performance by providing necessary services including information and knowledge transfer; training and education; cost-effective tools for improving occupational health and safety performance; management systems services supporting health and safety programs; injury and illness prevention initiatives and promoting the total well-being – physical, psychosocial and mental health - of working people. The Centre was created to provide a common focus for, and coordination of, information in the area of occupational health and safety.

CCOHS functions as an independent departmental corporation under Schedule II of the Financial Administration Act and is accountable to Parliament through the Minister of Labour. Further information on the mandate, roles, responsibilities and programs of CCOHS can be found in the Canadian Centre for Occupational Health and Safety 2013-2014 Main Estimates, available on the following website:
http://www.tbs-sct.gc.ca/est-pre/20132014/me-bpd/me-bpd-eng.pdf

This quarterly financial report:

  • should be read in conjunction with the 2013-2014 Main Estimates and Supplementary Estimates A;
  • has been prepared by management as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board; and
  • has not been subject to an external audit or review.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the department's spending authorities granted by Parliament and those used by the department consistent with the Main Estimates and Supplementary Estimates for the 2013-2014 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.

The authority of Parliament is required before moneys can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

As part of the Parliamentary business of supply, the Main Estimates must be tabled in Parliament on or before March 1 preceding the new fiscal year. Budget 2012 was tabled in Parliament on March 29, after the tabling of the Main Estimates on February 28, 2012. As a result the measures announced in the Budget 2012 could not be reflected in the 2012-13 Main Estimates.

In fiscal year 2012-2013, frozen allotments will be established by Treasury Board authority in departmental votes to prohibit the spending of funds already identified as savings measures in Budget 2012. In future years, the changes to departmental authorities will be implemented through the Annual Reference Level Update, as approved by Treasury Board, and reflected in the subsequent Main Estimates tabled in Parliament.

CCOHS does not have a frozen allotment for fiscal 2012-13 or 2013-14.

Highlights of fiscal quarter and fiscal year to date (YTD) results

Significant Changes to Authorities

CCOHS' net authorities available for use are comparable to the same quarter of 2014 to 2013. CCOHS revenues account for at least 40 to 50% of its total budget. Overall net funding for 2013-14 compared to 2012-13 remains unchanged. There is a slight variance due to the change in employee health benefits rates.

Statement of Departmental Budgetary Expenditures by Standard Object

Compared to the previous year, the gross budgetary expenditures is higher overall. Professional and special services is higher due to additional costs of services provided due to staff shortages and recruitment costs. Most expenditures are comparable to last year. Purchase of supplies and repairs and maintenance are higher than last year due to timing of expenditures. CCOHS carefully monitors its expenditures to ensure adequate funding.

Significant Changes to Revenues Collected

Revenues netted against expenditures are slightly higher than the same period last year. This can be attributed to cash collections of sales made in the last quarter of fiscal 2012/2013 as the revenues represent the revenue credited to the vote. Revenue credited to the vote represents cash collection, which vary in timing from the actual sale. On the expenditure basis of accounting, revenues are recognized when collected.

Risks and Uncertainties

CCOHS is partially funded through voted parliamentary spending authorities and statutory authorities for personnel, operating expenditures and capital expenditures. CCOHS is also partially funded through respendable revenue from the sale of goods and services. Delivering departmental programs and services may depend on several risk factors such as economic fluctuations, political climate, scientific development, government priorities, and central agencies or government-wide initiatives. CCOHS sells its products and services to workplaces and attempts to earn up to 50% of its budget through these sales. Our products and services are at risk due to changing general market conditions.

CCOHS is also a knowledge-based organization and as such, relies on maintaining its talented and committed workforce to continue delivering programs and services. Our aging workforce has seen several retirements per year and this trend is expected to continue.

Budget 2012 Implementation

Budget 2012 did not have any significant impact on CCOHS. There are no additional risks due to the budget. It will be necessary for CCOHS to cash manage any increase in costs relating to operations and salaries until such time as funding is provided for compensation increases. CCOHS has successfully managed compensation expenses through attrition during compensation freezes.

Mitigation Strategies

In order to mitigate this risk CCOHS will work to maximize revenues and manage its payroll costs to keep them to a minimum. This will include careful review of any vacancies and savings through attrition when appropriate.

Significant changes in relation to operations, personnel and programs

In May 2013, a new Vice President began at CCOHS. Our previous Vice President was with us for over 30 years.

There have been no other significant changes in our operations or programs.

Steve Horvath
President and Chief Executive OfficerBonnie Easterbrook, CGA
Chief Financial Officer
Hamilton, Canada, June 30, 2013

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2013-2014 Fiscal year 2012-2013
(In thousand of dollars) Planned expenditures for the year ending March 31, 2014 Expended during the quarter ended June 30, 2013 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2013 Expended during the quarter ended June 30, 2012 Year to date used at quarter-end
Expenditures:
Personnel 7,543 1,878 1,878 7,556 1,914 1,914
Transportation and communications 150 41 41 150 26 26
Information 90 20 20 110 17 17
Professional and special services 1,068 325 325 1,068 243 243
Rentals 25 8 8 25 8 8
Repair and maintenance 145 52 52 125 23 23
Utilities, materials and supplies 100 12 12 100 13 13
Acquisition of land, buildings and works            
Acquisition of machinery and equipment 150 24 24 150 7 7
Transfer payments            
Public debt charges            
Other subsidies and payments            
Total gross budgetary expenditures 9,271 2,360 2,360 9,284 2,251 2,251
Less Revenues netted against expenditures:            
Revenues type 1 4,300 1,117 1,117 4,300 1,097 1,097
Revenues type 2            
Total Revenues netted against expenditures: 4,300 1,117 1,117 4,300 1,097 1,097
Total net budgetary expenditures 4,971 1,243 1,243 4,984 1,154 1,154

Statement of Authorities (unaudited)

Fiscal year 2013-2014 Fiscal year 2012-2013
(In thousand of dollars) Total available for use for the year ending March 31, 2014 Used during the quarter ended June 30, 2013 Year to date used at quarter-end Total available for use for the year ended March 31, 2013 Used during the quarter ended June 30, 2012 Year to date used at quarter-end
Vote 25 – Net Operating expenditures 3,853 964 964 3,853 871 871
CCOHS Frozen allotment – Adjustment for Vote Netting Revenue from Governor General Warrants -          
Statutory Vote – Employee benefit plans 1,118 279 279 1,131 283 283
Budgetary statutory authorities            
Total Budgetary authorities 4,971 1,243 1,243 4,984 1,154 1,154
Non-budgetary authorities            
Total authorities 4,971 1,243 1,243 4,984 1,154 1,154

2013

December 31

For the quarter ended, December 31, 2012

Statement outlining results, risks and significant changes in operations, personnel and program

Introduction

Canadian Centre for Occupational Health and Safety (CCOHS)

The Canadian Centre for Occupational Health and Safety (CCOHS) operates under the legislative authority of the Canadian Centre for Occupational Health and Safety Act S.C., 1977-78, c. 29 which was passed by unanimous vote in the Canadian Parliament. The purpose of this Act is to promote the fundamental right of Canadians to a healthy and safe working environment by creating a national institute (CCOHS) concerned with the study, encouragement and co-operative advancement of occupational health and safety.

CCOHS is Canada's national occupational health and safety resource which is dedicated to the advancement of occupational health and safety performance by providing necessary services including information and knowledge transfer; training and education; cost-effective tools for improving occupational health and safety performance; management systems services supporting health and safety programs; injury and illness prevention initiatives and promoting the total well-being – physical, psychosocial and mental health - of working people. The Centre was created to provide a common focus for, and coordination of, information in the area of occupational health and safety.

CCOHS functions as an independent departmental corporation under Schedule II of the Financial Administration Act and is accountable to Parliament through the Minister of Labour. Further information on the mandate, roles, responsibilities and programs of CCOHS can be found in the Canadian Centre for Occupational Health and Safety 2012-2013 Main Estimates, available on the following website:
http://www.tbs-sct.gc.ca/est-pre/20122013/me-bpd/me-bpd-eng.pdf

This quarterly financial report:

  • should be read in conjunction with the 2012-2013 Main Estimates and Supplementary Estimates A;
  • has been prepared by management as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board; and
  • has not been subject to an external audit or review.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the department's spending authorities granted by Parliament and those used by the department consistent with the Main Estimates and Supplementary Estimates for the 2012-2013 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.

The authority of Parliament is required before moneys can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

As part of the Parliamentary business of supply, the Main Estimates must be tabled in Parliament on or before March 1 preceding the new fiscal year. Budget 2012 was tabled in Parliament on March 29, after the tabling of the Main Estimates on February 28, 2012. As a result the measures announced in the Budget 2012 could not be reflected in the 2012-13 Main Estimates.

In fiscal year 2012-2013, frozen allotments will be established by Treasury Board authority in departmental votes to prohibit the spending of funds already identified as savings measures in Budget 2012. In future years, the changes to departmental authorities will be implemented through the Annual Reference Level Update, as approved by Treasury Board, and reflected in the subsequent Main Estimates tabled in Parliament.

CCOHS does not have a frozen allotment for fiscal 2012-13.

Highlights of fiscal quarter and fiscal year to date (YTD) results

Significant Changes to Authorities

CCOHS' net authorities available for use are comparable to the same quarter of 2013 to 2012. Vote 25 revenues are showing higher in 2011/12 due to the funding requirements during the election period. During the election in 2011/12 there is no authority to spend respendable revenues collected during the course of operations. CCOHS revenues account for at least 40 to 50% of its total budget. Therefore, additional funding was provided via Governor General Warrants during the election period. Funds in excess of Main Estimates were recovered through the frozen allotment – adjustment for vote netting revenue from Governor General Warrants. The balance is the same as the approved amounts in the main estimates.

Overall net funding for 2012-13 compared to 2011-12 remains unchanged. There is a slight variance due to the change in employee health benefits rates. CCOHS received funding for operating budget carry forward amounts in September this year which is earlier than last year. In addition, CCOHS received funding for paylist shortfalls vote 15 for maternity, paternity and severance benefits this quarter. In addition, as part of the phase out of severance benefits paid upon retirements, CCOHS paid severance settlements. The employee severance pay program ceased for employees commencing in 2012. Employees subject to these changes have been given the option to be immediately paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits on termination from CCOHS. The options that were exercised were paid this quarter.

Statement of Departmental Budgetary Expenditures by Standard Object

Compared to the previous year, the gross budgetary expenditures is higher overall. Personnel expenditures and other standard objects are slightly higher than the prior year, with variations representing severance payments, maternity and paternity payouts. These payments were offset by corresponding funding increases from vote 15. Most expenditures are comparable to last year. Purchase of supplies and repairs and maintenance are lower than last year due to timing of expenditures. CCOHS carefully monitors its expenditures to ensure adequate funding.

Significant Changes to Revenues Collected

Revenues netted against expenditures are slightly higher than the same period last year. This can be attributed to cash collections of sales made in the last quarter of fiscal 2011/2012 as the revenues represent the revenue credited to the vote. Revenue credited to the vote represents cash collection, which vary in timing from the actual sale. On the expenditure basis of accounting, revenues are recognized when collected.

Risks and Uncertainties

CCOHS is partially funded through voted parliamentary spending authorities and statutory authorities for personnel, operating expenditures and capital expenditures. CCOHS is also partially funded through respendable revenue from the sale of goods and services. Delivering departmental programs and services may depend on several risk factors such as economic fluctuations, political climate, scientific development, government priorities, and central agencies or government-wide initiatives. CCOHS sells its products and services to workplaces and attempts to earn up to 50% of its budget through these sales. Our products and services are at risk due to changing general market conditions.

CCOHS is also a knowledge-based organization and as such, relies on maintaining its talented and committed workforce to continue delivering programs and services. Our aging workforce has seen several retirements per year and this trend is expected to continue.

Budget 2012 Implementation

Budget 2012 did not have any significant impact on CCOHS. However the continued freezing of funding as announced in Budget 2010 continues for 2012-13. It will be necessary for CCOHS to cash manage any increase in costs relating to operations and salaries during this time. This is a significant risk as CCOHS would have received funding for compensation increases during this time frame.

Mitigation Strategies

In order to mitigate this risk CCOHS will work to maximize revenues and manage its payroll costs to keep them to a minimum. This will include careful review of any vacancies and savings through attrition when appropriate.

Significant changes in relation to operations, personnel and programs

In May 2012, a new Human Resources Manager began at CCOHS. Our previous Human Resources Manager was with us for six months, replacing a long term 30 year employee. Our Vice President who had been with CCOHS for over 30 years also retired during this period.

There have been no other significant changes in our operations or programs.

Steve Horvath
President and Chief Executive OfficerBonnie Easterbrook, CGA
Chief Financial Officer
Hamilton, Canada, December 31, 2012

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2012-2013 Fiscal year 2011-2012
(In thousand of dollars) Planned expenditures for the year ending March 31, 2013 Expended during the quarter ended December 31, 2012 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2012 Expended during the quarter ended December 31, 2011 Year to date used at quarter-end
Expenditures:
Personnel 7,556 2,404 6,177 7,582 1,941 5,802
Transportation and communications 150 47 99 150 45 110
Information 110 25 56 110 18 72
Professional and special services 1,068 227 706 1,068 217 701
Rentals 25 26 42 25 7 23
Repair and maintenance 125 24 65 125 23 106
Utilities, materials and supplies 100 9 30 100 25 68
Acquisition of land, buildings and works            
Acquisition of machinery and equipment 150 30 46 150 4 36
Transfer payments            
Public debt charges            
Other subsidies and payments            
Total gross budgetary expenditures 9,284 2,792 7,221 9,310 2,280 6,918
Less Revenues netted against expenditures:            
Revenues type 1 4,300 1,017 2,955 4,300 934 2,808
Revenues type 2            
Total Revenues netted against expenditures: 4,300 1,017 2,955 4,300 934 2,808
Total net budgetary expenditures 4,984 1,775 4,266 5,010 1,346 4,110

Statement of Authorities (unaudited)

Fiscal year 2012-2013 Fiscal year 2011-2012
(In thousand of dollars) Total available for use for the year ending March 31, 2013 Used during the quarter ended December 31, 2012 Year to date used at quarter-end Total available for use for the year ended March 31, 2012 Used during the quarter ended December 31, 2011 Year to date used at quarter-end
Vote 25 – Net Operating expenditures 3,853 1,493 3,419 4,756 1,057 3,243
CCOHS Frozen allotment – Adjustment for Vote Netting Revenue from Governor General Warrants -     (903)    
Statutory Vote – Employee benefit plans 1,131 282 847 1,157 289 867
Operating budget carry forward vote 25 142          
Pay list Short Falls vote 15 657          
Budgetary statutory authorities            
Total Budgetary authorities 5,783 1,775 4,266 5,010 1,346 4,110
Non-budgetary authorities            
Total authorities 5,783 1,775 4,266 5,010 1,346 4,110

September 30

For the quarter ended, September 30, 2012

Statement outlining results, risks and significant changes in operations, personnel and program

Introduction

Canadian Centre for Occupational Health and Safety (CCOHS)

The Canadian Centre for Occupational Health and Safety (CCOHS) operates under the legislative authority of the Canadian Centre for Occupational Health and Safety Act S.C., 1977-78, c. 29 which was passed by unanimous vote in the Canadian Parliament. The purpose of this Act is to promote the fundamental right of Canadians to a healthy and safe working environment by creating a national institute (CCOHS) concerned with the study, encouragement and co-operative advancement of occupational health and safety.

CCOHS is Canada's national occupational health and safety resource which is dedicated to the advancement of occupational health and safety performance by providing necessary services including information and knowledge transfer; training and education; cost-effective tools for improving occupational health and safety performance; management systems services supporting health and safety programs; injury and illness prevention initiatives and promoting the total well-being – physical, psychosocial and mental health - of working people. The Centre was created to provide a common focus for, and coordination of, information in the area of occupational health and safety.

CCOHS functions as an independent departmental corporation under Schedule II of the Financial Administration Act and is accountable to Parliament through the Minister of Labour. Further information on the mandate, roles, responsibilities and programs of CCOHS can be found in the Canadian Centre for Occupational Health and Safety 2012-2013 Main Estimates, available on the following website:
http://www.tbs-sct.gc.ca/est-pre/20122013/me-bpd/docs/me-bpd-eng.pdf

This quarterly financial report:

  • should be read in conjunction with the 2012-2013 Main Estimates and Supplementary Estimates A;
  • has been prepared by management as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board; and
  • has not been subject to an external audit or review.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the department's spending authorities granted by Parliament and those used by the department consistent with the Main Estimates and Supplementary Estimates for the 2012-2013 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.

The authority of Parliament is required before moneys can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

As part of the Parliamentary business of supply, the Main Estimates must be tabled in Parliament on or before March 1 preceding the new fiscal year. Budget 2012 was tabled in Parliament on March 29, after the tabling of the Main Estimates on February 28, 2012. As a result the measures announced in the Budget 2012 could not be reflected in the 2012-13 Main Estimates.

In fiscal year 2012-2013, frozen allotments will be established by Treasury Board authority in departmental votes to prohibit the spending of funds already identified as savings measures in Budget 2012. In future years, the changes to departmental authorities will be implemented through the Annual Reference Level Update, as approved by Treasury Board, and reflected in the subsequent Main Estimates tabled in Parliament.

CCOHS does not have a frozen allotment for fiscal 2012-13.

Highlights of fiscal quarter and fiscal year to date (YTD) results

Significant Changes to Authorities

CCOHS' net authorities available for use are comparable to the same quarter of 2013 to 2012. Vote 25 revenues are showing higher in 2011/12 due to the funding requirements during the election period. During the election in 2011/12 there is no authority to spend respendable revenues collected during the course of operations. CCOHS revenues account for at least 40 to 50% of its total budget. Therefore, additional funding was provided via Governor General Warrants during the election period. Funds in excess of Main Estimates were recovered through the frozen allotment – adjustment for vote netting revenue from Governor General Warrants. The balance is the same as the approved amounts in the main estimates.

Overall net funding for 2012-13 compared to 2011-12 remains unchanged. There is a slight variance due to the change in employee health benefits rates. CCOHS received funding for operating budget carry forward amounts in September this year which is earlier than last year.

Statement of Departmental Budgetary Expenditures by Standard Object

Compared to the previous year, the gross budgetary expenditures is lower overall. Personnel expenditures and other standard objects are slightly lower than the prior year, with variations representing timing differences in compensation and severance payments. CCOHS anticipates higher severance payments due the phasing out of the plan. A significant expenditure for severance phase out will occur in the third quarter. In addition maternity and parental leave costs are higher. This will be offset by recoveries of these expenditures through vote 15 in the third quarter. CCOHS carefully monitors its expenditures to ensure adequate funding.

Significant Changes to Revenues Collected

Revenues netted against expenditures are slightly higher than the same period last year. This can be attributed to cash collections of sales made in the last quarter of fiscal 2011/2012 as the revenues represent the revenue credited to the vote. Revenue credited to the vote represents cash collection, which vary in timing from the actual sale. On the expenditure basis of accounting, revenues are recognized when collected.

Risks and Uncertainties

CCOHS is partially funded through voted parliamentary spending authorities and statutory authorities for personnel, operating expenditures and capital expenditures. CCOHS is also partially funded through respendable revenue from the sale of goods and services. Delivering departmental programs and services may depend on several risk factors such as economic fluctuations, political climate, scientific development, government priorities, and central agencies or government-wide initiatives. CCOHS sells its products and services to workplaces and attempts to earn up to 50% of its budget through these sales. Our products and services are at risk due to changing general market conditions.

CCOHS is also a knowledge-based organization and as such, relies on maintaining its talented and committed workforce to continue delivering programs and services. Our aging workforce has seen several retirements per year and this trend is expected to continue.

Budget 2012 Implementation

Budget 2012 did not have any significant impact on CCOHS. However the continued freezing of funding as announced in Budget 2010 continues for 2012-13. It will be necessary for CCOHS to cash manage any increase in costs relating to operations and salaries during this time. This is a significant risk as CCOHS would have received funding for compensation increases during this time frame.

Mitigation Strategies

In order to mitigate this risk CCOHS will work to maximize revenues and manage its payroll costs to keep them to a minimum. This will include careful review of any vacancies and savings through attrition when appropriate.

Significant changes in relation to operations, personnel and programs

In May 2012, a new Human Resources Manager began at CCOHS. Our previous Human Resources Manager was with us for six months, replacing a long term 30 year employee. Our Vice President who had been with CCOHS for over 30 years also retired during this period.

There have been no other significant changes in our operations or programs.

Steve Horvath
President and Chief Executive OfficerBonnie Easterbrook, CGA
Chief Financial Officer
Hamilton, Canada, October 31, 2012

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2012-2013 Fiscal year 2011-2012
(In thousand of dollars) Planned expenditures for the year ending March 31, 2013 Expended during the quarter ended September 30, 2012 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2012 Expended during the quarter ended September 30, 2011 Year to date used at quarter-end
Expenditures:
Personnel 7,556 1,859 3,773 7,582 2,012 3,861
Transportation and communications 150 26 52 150 31 65
Information 110 14 31 110 18 54
Professional and special services 1,068 236 479 1,068 238 484
Rentals 25 8 16 25 8 16
Repair and maintenance 125 18 41 125 38 83
Utilities, materials and supplies 100 8 21 100 28 43
Acquisition of land, buildings and works            
Acquisition of machinery and equipment 150 9 16 150 5 32
Transfer payments            
Public debt charges            
Other subsidies and payments            
Total gross budgetary expenditures 9,284 2,178 4,429 9,310 2,378 4,638
Less Revenues netted against expenditures:            
Revenues type 1 4,300 841 1,938 4,300 830 1,874
Revenues type 2            
Total Revenues netted against expenditures: 4,300 841 1,938 4,300 830 1,874
Total net budgetary expenditures 4,984 1,337 2,491 5,010 1,548 2,764

Statement of Authorities (unaudited)

Fiscal year 2012-2013 Fiscal year 2011-2012
(In thousand of dollars) Total available for use for the year ending March 31, 2013 Used during the quarter ended September 30, 2012 Year to date used at quarter-end Total available for use for the year ended March 31, 2012 Used during the quarter ended September 30, 2011 Year to date used at quarter-end
Vote 25 – Net Operating expenditures 3,853 1,055 1,926 4,756 1,259 2,186
CCOHS Frozen allotment – Adjustment for Vote Netting Revenue from Governor General Warrants -     (903)    
Statutory Vote – Employee benefit plans 1,131 282 565 1,157 289 578
Operating budget carry forward vote 25 142          
Budgetary statutory authorities            
Total Budgetary authorities 5,126 1,337 2,491 5,010 1,548 2,764
Non-budgetary authorities            
Total authorities 5,126 1,337 2,491 5,010 1,548 2,764

June 30

For the quarter ended, June 30, 2012

Statement outlining results, risks and significant changes in operations, personnel and program

Introduction

Canadian Centre for Occupational Health and Safety (CCOHS)

The Canadian Centre for Occupational Health and Safety (CCOHS) operates under the legislative authority of the Canadian Centre for Occupational Health and Safety Act S.C., 1977-78, c. 29 which was passed by unanimous vote in the Canadian Parliament. The purpose of this Act is to promote the fundamental right of Canadians to a healthy and safe working environment by creating a national institute (CCOHS) concerned with the study, encouragement and co-operative advancement of occupational health and safety.

CCOHS is Canada's national occupational health and safety resource which is dedicated to the advancement of occupational health and safety performance by providing necessary services including information and knowledge transfer; training and education; cost-effective tools for improving occupational health and safety performance; management systems services supporting health and safety programs; injury and illness prevention initiatives and promoting the total well-being – physical, psychosocial and mental health - of working people. The Centre was created to provide a common focus for, and coordination of, information in the area of occupational health and safety.

CCOHS functions as an independent departmental corporation under Schedule II of the Financial Administration Act and is accountable to Parliament through the Minister of Labour. Further information on the mandate, roles, responsibilities and programs of CCOHS can be found in the Canadian Centre for Occupational Health and Safety 2012-2013 Main Estimates, available on the following website:
http://www.tbs-sct.gc.ca/est-pre/20122013/me-bpd/me-bpd-eng.pdf

This quarterly financial report:

  • should be read in conjunction with the 2012-2013 Main Estimates and Supplementary Estimates A;
  • has been prepared by management as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board; and
  • has not been subject to an external audit or review.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the department's spending authorities granted by Parliament and those used by the department consistent with the Main Estimates and Supplementary Estimates for the 2012-2013 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.

The authority of Parliament is required before moneys can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

As part of the Parliamentary business of supply, the Main Estimates must be tabled in Parliament on or before March 1 preceding the new fiscal year. Budget 2012 was tabled in Parliament on March 29, after the tabling of the Main Estimates on February 28, 2012. As a result the measures announced in the Budget 2012 could not be reflected in the 2012-13 Main Estimates.

In fiscal year 2012-2013, frozen allotments will be established by Treasury Board authority in departmental votes to prohibit the spending of funds already identified as savings measures in Budget 2012. In future years, the changes to departmental authorities will be implemented through the Annual Reference Level Update, as approved by Treasury Board, and reflected in the subsequent Main Estimates tabled in Parliament.

CCOHS does not have a frozen allotment for fiscal 2012-13.

Highlights of fiscal quarter and fiscal year to date (YTD) results

Significant Changes to Authorities

CCOHS' net authorities available for use are comparable to the same quarter of 2013 to 2012. Vote 25 revenues are showing higher in 2011/12 due to the funding requirements during the election period. During the election in 2011/12 there is no authority to spend respendable revenues collected during the course of operations. CCOHS revenues account for at least 40 to 50% of its total budget. Therefore, additional funding was provided via Governor General Warrants during the election period. Funds in excess of Main Estimates were recovered through the frozen allotment – adjustment for vote netting revenue from Governor General Warrants. The balance is the same as the approved amounts in the main estimates.

Overall net funding for 2012-13 compared to 2011-12 remains unchanged. There is a slight variance due to the change in employee health benefits rates.

Statement of Departmental Budgetary Expenditures by Standard Object

Compared to the previous year, the gross budgetary expenditures were comparable overall. Personnel expenditures and other standard objects are comparable to the prior year, with variations representing increases in compensation and severance payments. CCOHS anticipates higher severance payments due the aging workforce and phasing out of the plan. In addition maternity and parental leave costs will increase. This will be offset by recoveries of these expenditures through vote 15 in the third quarter. CCOHS carefully monitors its expenditures to ensure adequate funding.

Significant Changes to Revenues Collected

Revenues netted against expenditures are slightly higher than the same period last year. This can be attributed to cash collections of sales made in the last quarter of fiscal 2011/2012 as the revenues represent the revenue credited to the vote. Revenue credited to the vote represents cash collection, which vary in timing from the actual sale. On the expenditure basis of accounting, revenues are recognized when collected.

Risks and Uncertainties

CCOHS is partially funded through voted parliamentary spending authorities and statutory authorities for personnel, operating expenditures and capital expenditures. CCOHS is also partially funded through respendable revenue from the sale of goods and services. Delivering departmental programs and services may depend on several risk factors such as economic fluctuations, political climate, scientific development, government priorities, and central agencies or government-wide initiatives. CCOHS sells its products and services to workplaces and attempts to earn up to 50% of its budget through these sales. Our products and services are at risk due to changing general market conditions.

CCOHS is also a knowledge-based organization and as such, relies on maintaining its talented and committed workforce to continue delivering programs and services. Our aging workforce has seen several retirements per year and this trend is expected to continue.

Budget 2012 Implementation

Budget 2012 did not have any significant impact on CCOHS. However the continued freezing of funding as announced in Budget 2010 continues for 2012-13. It will be necessary for CCOHS to cash manage any increase in costs relating to operations and salaries during this time. This is a significant risk as CCOHS would have received funding for compensation increases during this time frame.

Mitigation Strategies

In order to mitigate this risk CCOHS will work to maximize revenues and manage its payroll costs to keep them to a minimum. This will include careful review of any vacancies and savings through attrition when appropriate.

Significant changes in relation to operations, personnel and programs

In May 2012, a new Human Resources Manager began at CCOHS. Our previous Human Resources Manager was with us for six months, replacing a long term 30 year employee. Our Vice President who had been with CCOHS for over 30 years also retired during this period.

There have been no other significant changes in our operations or programs.

Steve Horvath
President and Chief Executive OfficerBonnie Easterbrook, CGA
Chief Financial Officer
Hamilton, Canada, August 8, 2012

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2012-2013 Fiscal year 2011-2012
(In thousand of dollars) Planned expenditures for the year ending March 31, 2013 Expended during the quarter ended June 30, 2012 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2012 Expended during the quarter ended June 30, 2011 Year to date used at quarter-end
Expenditures:
Personnel 7,556 1,914 1,914 7,582 1,849 1,849
Transportation and communications 150 26 26 150 34 34
Information 110 17 17 110 36 36
Professional and special services 1,068 243 243 1,068 246 246
Rentals 25 8 8 25 8 8
Repair and maintenance 125 23 23 125 45 45
Utilities, materials and supplies 100 13 13 100 15 15
Acquisition of land, buildings and works            
Acquisition of machinery and equipment 150 7 7 150 27 27
Transfer payments            
Public debt charges            
Other subsidies and payments            
Total gross budgetary expenditures 9,284 2,251 2,251 9,310 2,260 2,260
Less Revenues netted against expenditures:            
Revenues type 1 4,300 1,097 1,097 4,300 1,044 1,044
Revenues type 2            
Total Revenues netted against expenditures: 4,300 1,097 1,097 4,300 1,044 1,044
Total net budgetary expenditures 4,984 1,154 1,154 5,010 1,216 1,216

Statement of Authorities (unaudited)

Fiscal year 2012-2013 Fiscal year 2011-2012
(In thousand of dollars) Total available for use for the year ending March 31, 2013 Used during the quarter ended June 30, 2012 Year to date used at quarter-end Total available for use for the year ended March 31, 2012 Used during the quarter ended June 30, 2011 Year to date used at quarter-end
Vote 25 – Net Operating expenditures 3,853 871 871 4,756 927 927
CCOHS Frozen allotment – Adjustment for Vote Netting Revenue from Governor General Warrants -     (903)    
Statutory Vote – Employee benefit plans 1,131 283 283 1,157 289 289
Budgetary statutory authorities            
Total Budgetary authorities 4,984 1,154 1,154 5,010 1,216 1,216
Non-budgetary authorities            
Total authorities 4,984 1,154 1,154 5,010 1,216 1,216

2012

December 31

For the quarter ended, December 31, 2011

Statement outlining results, risks and significant changes in operations, personnel and program

Introduction

Canadian Centre for Occupational Health and Safety (CCOHS)

The Canadian Centre for Occupational Health and Safety (CCOHS) operates under the legislative authority of the Canadian Centre for Occupational Health and Safety Act S.C., 1977-78, c. 29 which was passed by unanimous vote in the Canadian Parliament. The purpose of this Act is to promote the fundamental right of Canadians to a healthy and safe working environment by creating a national institute (CCOHS) concerned with the study, encouragement and co-operative advancement of occupational health and safety.

CCOHS is Canada's national occupational health and safety resource which is dedicated to the advancement of occupational health and safety performance by providing necessary services including information and knowledge transfer; training and education; cost-effective tools for improving occupational health and safety performance; management systems services supporting health and safety programs; injury and illness prevention initiatives and promoting the total well-being – physical, psychosocial and mental health - of working people. The Centre was created to provide a common focus for, and coordination of, information in the area of occupational health and safety.

CCOHS functions as an independent departmental corporation under Schedule II of the Financial Administration Act and is accountable to Parliament through the Minister of Labour. Further information on the mandate, roles, responsibilities and programs of CCOHS can be found in the Canadian Centre for Occupational Health and Safety 2011-2012 Main Estimates, available on the following website:
http://www.tbs-sct.gc.ca/est-pre/20112012/me-bpd/docs/me-bpd-eng.pdf

This quarterly financial report:

  • should be read in conjunction with the 2011-2012 Main Estimates and Supplementary Estimates A;
  • has been prepared by management as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board; and
  • has not been subject to an external audit or review.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the department's spending authorities granted by Parliament and those used by the department consistent with the Main Estimates and Supplementary Estimates for the 2011-2012 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.

The authority of Parliament is required before moneys can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

When Parliament is dissolved for the purposes of a general election, section 30 of the Financial Administration Act authorizes the Governor General, under certain conditions, to issue a special warrant authorizing the Government to withdraw funds from the Consolidated Revenue Fund. A special warrant is deemed to be an appropriation for the fiscal year in which it is issued. In addition, CCOHS is not authorized to use its revenue collected during the election. The Department uses the full accrual method of accounting to prepare and present its annual departmental financial statements that are part of the departmental performance reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

Highlights of fiscal quarter and fiscal year to date (YTD) results

Significant Changes to Authorities

CCOHS' authorities available used are lower than the same quarter of 2012 to 2011. Vote 25 revenues are showing higher than last year due to the funding requirements during the election period. During an election there is no authority to spend respendable revenues collected during the course of operations. CCOHS revenues account for at least 40 to 50% of its total budget. Therefore, additional funding was provided via Governor General Warrants during the election period. Funds in excess of Main Estimates were recovered through the frozen allotment – adjustment for vote netting revenue from Governor General Warrants. The balance is the same as the approved amounts in the main estimates.

Overall net funding was decreased due to the reduction in estimates from Budget Constraint Measures implemented last year. This reduction in funding took place in the second quarter of 2010 /2011 via a frozen allotment. This reduction was made permanent through the main estimates process for 2011/2012.

Statement of Departmental Budgetary Expenditures by Standard Object

Compared to the previous, the gross budgetary expenditures were higher overall. Personnel expenditures are higher due to additional severances and maternity leaves. Also there were increases due to the negotiated contract. Professional services are lower than previous year due to a large project last fiscal year. Other standard objects are comparable to the prior year, with no significant variations. CCOHS carefully monitors its expenditures to ensure adequate funding.

Significant Changes to Revenues Collected

Revenues netted against expenditures are slightly higher than the same period last year. This can be attributed to increased sales of training products and services during the first quarter and subsequent cash collections in the second quarter. Revenue credited to the vote represents cash collection, which vary in timing from the actual sale. On the expenditure basis of accounting, revenues are recognized when collected.

Risks and Uncertainties

CCOHS is partially funded through voted parliamentary spending authorities and statutory authorities for personnel, operating expenditures and capital expenditures. CCOHS is also partially funded through respendable revenue from the sale of goods and services. Delivering departmental programs and services may depend on several risk factors such as economic fluctuations, political climate, technological and scientific development, government priorities, and central agencies or government-wide initiatives. CCOHS sells its products and services to workplaces and attempts to earn up to 50% of its budget through these sales. Our products and services are at risk due to changing technologies and general market conditions.

CCOHS is also a knowledge-based organization and as such, relies on maintaining its talented and committed workforce to continue delivering programs and services. Our aging workforce has seen several retirements per year and this trend is expected to continue.

In Budget 2010 - Leading the Way on Jobs and Growth, the Minister of Finance announced that the operating budgets of departments, as appropriated by Parliament, would be frozen at their 2010-11 levels for the years 2011-12 and 2012-13. It will be necessary for CCOHS to cash manage any increase in costs relating to operations and salaries during this time. This is a significant risk as CCOHS would have received funding for compensation increases during this time frame.

Mitigation Strategies

In order to mitigate this risk CCOHS will work to maximize revenues and manage its payroll costs to keep them to a minimum. This will include careful review of any vacancies and savings through attrition when appropriate.

Significant changes in relation to operations, personnel and programs

In April 2011, a new President and CEO began at CCOHS. The former incumbent retired after 14 years of service. Our Human Resources Manager retired after 30 years of service. A replacement Human Resources Manager began on July 4.

Steve Horvath
President and Chief Executive OfficerBonnie Easterbrook, CGA
Chief Financial Officer
Hamilton, Canada, February 6, 2012

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2011-2012 Fiscal year 2010-2011
(In thousand of dollars) Planned expenditures for the year ending March 31, 2012 Expended during the quarter ended December 31, 2011 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2011 Expended during the quarter ended December 31, 2010 Year to date used at quarter-end
Expenditures:
Personnel 7,582 1,941 5,802 7,268 1,926 5,642
Transportation and communications 150 45 110 265 23 80
Information 110 18 72 320 17 93
Professional and special services 1,068 217 701 995 277 733
Rentals 25 7 23 23 7 25
Repair and maintenance 125 23 106 132 33 83
Utilities, materials and supplies 100 25 68 153 29 71
Acquisition of land, buildings and works            
Acquisition of machinery and equipment 150 4 36 200 26 48
Transfer payments            
Public debt charges            
Other subsidies and payments            
Total gross budgetary expenditures 9,310 2,280 6,918 9,356 2,338 6,775
Less Revenues netted against expenditures:            
Revenues type 1 4,300 934 2,808 4,300 794 2,541
Revenues type 2            
Total Revenues netted against expenditures: 4,300 934 2,808 4,300 794 2,541
Total net budgetary expenditures 5,010 1,346 4,110 5,056 1,544 4,234

Statement of Authorities (unaudited)

Fiscal year 2011-2012 Fiscal year 2010-2011
(In thousand of dollars) Total available for use for the year ending March 31, 2012 Used during the quarter ended December 31, 2011 Year to date used at quarter-end Total available for use for the year ended March 31, 2011 Used during the quarter ended December 31, 2010 Year to date used at quarter-end
Vote 25 – Net Operating expenditures 4,756 1,057 3,243 4,000 1,280 3,442
CCOHS Frozen allotment – Adjustment for Vote Netting Revenue from Governor General Warrants (903)          
Adjustment for Cost Containment Measures       (86)    
Statutory Vote – Employee benefit plans 1,157 289 867 1,056 264 792
Budgetary statutory authorities            
Total Budgetary authorities 5,010 1,346 4,110 4,970 1,544 4,234
Non-budgetary authorities            
Total authorities 5,010 1,346 4,110 4,970 1,544 4,234

September 30

For the quarter ended, September 30, 2011

Statement outlining results, risks and significant changes in operations, personnel and program

Introduction

Canadian Centre for Occupational Health and Safety (CCOHS)

The Canadian Centre for Occupational Health and Safety (CCOHS) operates under the legislative authority of the Canadian Centre for Occupational Health and Safety Act S.C., 1977-78, c. 29 which was passed by unanimous vote in the Canadian Parliament. The purpose of this Act is to promote the fundamental right of Canadians to a healthy and safe working environment by creating a national institute (CCOHS) concerned with the study, encouragement and co-operative advancement of occupational health and safety.

CCOHS is Canada's national occupational health and safety resource which is dedicated to the advancement of occupational health and safety performance by providing necessary services including information and knowledge transfer; training and education; cost-effective tools for improving occupational health and safety performance; management systems services supporting health and safety programs; injury and illness prevention initiatives and promoting the total well-being – physical, psychosocial and mental health - of working people. The Centre was created to provide a common focus for, and coordination of, information in the area of occupational health and safety.

CCOHS functions as an independent departmental corporation under Schedule II of the Financial Administration Act and is accountable to Parliament through the Minister of Labour. Further information on the mandate, roles, responsibilities and programs of CCOHS can be found in the Canadian Centre for Occupational Health and Safety 2011-2012 Main Estimates, available on the following website:
http://www.tbs-sct.gc.ca/est-pre/20112012/me-bpd/docs/me-bpd-eng.pdf

This quarterly financial report:

  • should be read in conjunction with the 2011-2012 Main Estimates and Supplementary Estimates A;
  • has been prepared by management as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board; and
  • has not been subject to an external audit or review.

Basis of Presentation

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities includes the department's spending authorities granted by Parliament and those used by the department consistent with the Main Estimates and Supplementary Estimates for the 2011-2012 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.

The authority of Parliament is required before moneys can be spent by the Government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.

When Parliament is dissolved for the purposes of a general election, section 30 of the Financial Administration Act authorizes the Governor General, under certain conditions, to issue a special warrant authorizing the Government to withdraw funds from the Consolidated Revenue Fund. A special warrant is deemed to be an appropriation for the fiscal year in which it is issued. In addition, CCOHS is not authorized to use its revenue collected during the election. The Department uses the full accrual method of accounting to prepare and present its annual departmental financial statements that are part of the departmental performance reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.

Highlights of fiscal quarter and fiscal year to date (YTD) results

Significant Changes to Authorities

CCOHS' authorities available used are slightly higher than the same quarter of 2012 to 2011. This is primarily due to expenditures for severances and maternity leaves. Vote 25 revenues are showing higher than last year due to the funding requirements during the election period. During an election there is no authority to spend respendable revenues collected during the course of operations. CCOHS revenues account for at least 40 to 50% of its total budget. Therefore, additional funding was provided via Governor General Warrants during the election period. Funds in excess of Main Estimates were recovered through the frozen allotment – adjustment for vote netting revenue from Governor General Warrants. The balance is the same as the approved amounts in the main estimates.

Overall net funding was decreased due to the reduction in estimates from Budget Constraint Measures implemented last year. This reduction in funding took place in the second quarter of 2010 /2011 via a frozen allotment. This reduction was made permanent through the main estimates process for 2011/2012.

Statement of Departmental Budgetary Expenditures by Standard Object

Compared to the previous, the gross budgetary expenditures were higher overall. Personnel expenditures are higher due to additional severances and maternity leaves. Professional services are higher than previous year due to additional costs relating to compliance with the Policy on Internal Control and costs associated with collective bargaining. Other standard objects are comparable to the prior year, with no significant variations. CCOHS carefully monitors its expenditures to ensure adequate funding.

Significant Changes to Revenues Collected

Revenues netted against expenditures are slightly higher than the same period last year. This can be attributed to increased sales of training products and services during the first quarter and subsequent cash collections in the second quarter. Revenue credited to the vote represents cash collection, which vary in timing from the actual sale. On the expenditure basis of accounting, revenues are recognized when collected.

Risks and Uncertainties

CCOHS is partially funded through voted parliamentary spending authorities and statutory authorities for personnel, operating expenditures and capital expenditures. CCOHS is also partially funded through respendable revenue from the sale of goods and services. Delivering departmental programs and services may depend on several risk factors such as economic fluctuations, political climate, technological and scientific development, government priorities, and central agencies or government-wide initiatives. CCOHS sells its products and services to workplaces and attempts to earn up to 50% of its budget through these sales. Our products and services are at risk due to changing technologies and general market conditions.

CCOHS is also a knowledge-based organization and as such, relies on maintaining its talented and committed workforce to continue delivering programs and services. Our aging workforce has seen several retirements per year and this trend is expected to continue.

In Budget 2010 - Leading the Way on Jobs and Growth, the Minister of Finance announced that the operating budgets of departments, as appropriated by Parliament, would be frozen at their 2010-11 levels for the years 2011-12 and 2012-13. It will be necessary for CCOHS to cash manage any increase in costs relating to operations and salaries during this time. This is a significant risk as CCOHS would have received funding for compensation increases during this time frame.

Mitigation Strategies

In order to mitigate this risk CCOHS will work to maximize revenues and manage its payroll costs to keep them to a minimum. This will include careful review of any vacancies and savings through attrition when appropriate.

Significant changes in relation to operations, personnel and programs

In April 2011, a new President and CEO began at CCOHS. The former incumbent retired after 14 years of service. Our Human Resources Manager retired after 30 years of service. A replacement Human Resources Manager began on July 4.

Steve Horvath
President and Chief Executive OfficerBonnie Easterbrook, CGA
Chief Financial Officer
Hamilton, Canada, November 14, 2011

Departmental budgetary expenditures by Standard Object (unaudited)

Fiscal year 2011-2012 Fiscal year 2010-2011
(In thousand of dollars) Planned expenditures for the year ending March 31,2012 Expended during the quarter ended September 30, 2011 Year to date used at quarter-end Planned expenditures for the year ending March 31,2011 Expended during the quarter ended September 30, 2010 Year to date used at quarter-end
Expenditures:
Personnel 7,582 2,012 3,861 7,268 1,870 3,716
Transportation and communications 150 31 65 265 23 57
Information 110 18 54 320 31 76
Professional and special services 1,068 238 484 995 198 456
Rentals 25 8 16 23 10 18
Repair and maintenance 125 38 83 132 22 50
Utilities, materials and supplies 100 28 43 153 39 42
Acquisition of land, buildings and works            
Acquisition of machinery and equipment 150 5 32 200 3 22
Transfer payments            
Public debt charges            
Other subsidies and payments            
Total gross budgetary expenditures 9,310 2,378 4,638 9,356 2,196 4,437
Less Revenues netted against expenditures:            
Revenues type 1 4,300 830 1,874 4,300 795 1,747
Revenues type 2            
Total Revenues netted against expenditures: 4,300 830 1,874 4,300 795 1,747
Total net budgetary expenditures 5,010 1,548 2,764 5,056 1,401 2,690

Statement of Authorities (unaudited)

Fiscal year 2011-2012 Fiscal year 2010-2011
(In thousand of dollars) Total available for use for the year ending March 31, 2012 Used during the quarter ended September 30, 2011 Year to date used at quarter-end Total available for use for the year ended March 31, 2011 Used during the quarter ended September 30, 2010 Year to date used at quarter-end
Vote 25 – Net Operating expenditures 4,756 1,259 2,186 4,000 1,137 2,162
CCOHS Frozen allotment – Adjustment for Vote Netting Revenue from Governor General Warrants (903)          
Adjustment for Cost Containment Measures       (86)    
Statutory Vote – Employee benefit plans 1,157 289 578 1,056 264 528
Budgetary statutory authorities            
Total Budgetary authorities 5,010 1,548 2,764 4,970 1,401 2,690
Non-budgetary authorities            
Total authorities 5,010 1,548 2,764 4,970 1,401 2,690