ARCHIVED - The Correctional Investigator of Canada

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SECTION III: SUPPLEMENTARY INFORMATION

Organizational Information

3.1  Mandate

The Office of the Correctional Investigator was established in 1973 pursuant to Part II of the Inquiries Act.  With the proclamation in November 1992 of Part III of the Corrections and Conditional Release Act, the Office was based upon its own legislation.  The mandate of the Correctional Investigator, as defined by this legislation, is to function as an Ombudsman for federal offenders.  The Correctional Investigator is independent of the Correctional Service of Canada and may initiate an investigation on receipt of a complaint by or on behalf of an offender, at the request of the Minister or on his own initiative.  The Correctional Investigator is required by legislation to report annually through the Minister of Public Safety and Emergency Preparedness Canada to both Houses of Parliament.

3.2  Mission Statement

As Canada’s federal prison Ombudsman offering oversight of federal Corrections, the Correctional Investigator contributes to public safety and the promotion of human rights by providing independent and timely review of offender complaints.  The Correctional Investigator makes recommendations that assist in the development and maintenance of an accountable federal correctional system that is fair, humane and effective.

3.3  Program Activity and Resources

The Office of the Correctional Investigator (OCI) has one Program Activity which, as detailed in Section 167 of the Corrections and Conditional Release Act (CCRA), which is to conduct investigations into the problems of offenders related to decisions, recommendations, acts or omissions of the Commissioner of Corrections or any person under the control and management of, or performing service for or on behalf of the Commissioner of Corrections that affects offenders either individually or as a group.

Section 19 of the CCRA requires that the Office reviews all investigations performed by the Correctional Service of Canada following the death or serious bodily injury to an inmate.  The OCI is also committed to a similar review function with respect to Use of Force interventions, in keeping with the recommendations of the Arbour Commission of Inquiry.

The Office of the Correctional Investigator is lead by the Correctional Investigator who reports to Parliament through the Minister of Public Safety and Emergency Preparedness Canada.  The Agency's resources provide for 22 full-time equivalents, of which twenty are directly involved, as intake officers, coordinators or directors, in the day to day addressing of inmate complaints. The total resources are $3,268,000 for the fiscal year 2006-2007.

Exhibit 3.1  OCI Organization Chart

 

Table 1 - Comparison of Planned to Actual Spending (including Full-time Equivalents)

($ thousands)	2004-05 Actual	2005-06 Actual	2006-2007
			Main Estimates	Planned Spending	Total Authorities	Total Actuals
Oversight of Correctional Operations	2,871	3,115	3,114	3,114	3,268	3,156
Total	2,871	3,115	3,114	3,114	3,268	3,156
Less: Non-respendable revenue	---	---	N/A	---	N/A	---
Plus: Cost of services received without charge	258	258	N/A	411	N/A	440
Total Departmental Spending	3,129	3,373	N/A	3,525	N/A	3,596
Full-time Equivalents	22	24	N/A	22	N/A	22

 

Table 2 - Resources by Program Activity

2006–07
Program Activity	Budgetary							Plus: Non- budgetary	Total
	Operating	Capital	Grants	Contributions and Other Transfer Payments	Total: Gross Budgetary Expendi-tures	Less: Respend-able Revenue	Total: Net Budgetary Expendi-tures	Loans, Invest-ments, and Advances
Oversight of Correctional Operations
Main Estimates	3,114	---	---	---	3,114	---	3,114	---	3,114
Planned Spending	3,114	---	---	---	3,114	---	3,114	---	3,114
Total Authorities	3,268	---	---	---	3,268	---	3,268	---	3,268
Actual Spending	3,156	---	---	---	3,156	---	3,268	---	3,268

 

Table 3 - Voted and Statutory Items

($ thousands)
Vote or Statutory Item	Truncated Vote or Statutory Wording	2006-2007
		Main Estimates	Planned Spending	Total Authorities	Total Actuals
55	Operating Expenditures	2,750	2,750	2,904	2,831
(S)	Contributions to employee benefit plans	364	364	364	325
	Total	3,114	3,114	3,268	3,156

 

Table 4 - Services Received Without Charge

($ thousands)	2006-07 Actual Spending
Accommodation provided by Public Works and Government Services Canada	261
Contributions covering employer’s share of employees’ insurance premiums and expenditures paid by Treasury Board of Canada Secretariat (excluding revolving funds); employer’s contribution to employees’ insured benefit plans and associated expenditures paid by Treasury Board of Canada Secretariat	179
Total 2006-2007 Services received without charge	440

 

Table 5:  User Fee Act

 

Table 6:  Financial Statements

Statement of Management Responsibility (unaudited)

Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2007, and all information contained in these statements rests with departmental management. These financial statements have been prepared by management in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.

Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management's best estimates and judgment and gives due consideration to materiality. To fulfil its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of the department's financial transactions. Financial information submitted to the Public Accounts of Canada and included in the Office's Departmental Performance Report is consistent with these financial statements.

Management maintains a system of financial management and internal control designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are in accordance with the Financial Administration Act, are executed in accordance with prescribed regulations, within Parliamentary authorities, and are properly recorded to maintain accountability of Government funds. Management also seeks to ensure the objectivity and integrity of data in its financial statements by careful selection, training and development of qualified staff, by organizational arrangements that provide appropriate divisions of responsibility, and by communication programs aimed at ensuring that regulations, policies, standards and managerial authorities are understood throughout the Office.

The financial statements of the Office have not been audited.

 

Statement of Financial Position (unaudited)

 

Statement of Equity of Canada (unaudited)

 

Statement of Operations (unaudited)

 

Statement of Cash Flow (unaudited)

 

Notes to the Financial Statements (unaudited)

1. Authority and purpose

The Office of the Correctional Investigator was established in 1973 pursuant to Part II of the Inquiries Act. With the proclamation in November 1992 of Part III of the Corrections and Conditional Release Act, this is now the enabling legislation. The mandate of the Correctional Investigator, as defined by this legislation, is to function as an Ombudsman for federal offenders. The Correctional Investigator is independent of the Correctional Service of Canada and may initiate an investigation on receipt of a complaint by or on behalf of an offender, at the request of the Minister or on his own initiative. The Correctional Investigator is required by legislation to report annually through the Minister of Public Safety to both Houses of Parliament.

In addition, Section 19 of the Corrections and Conditional Release Act requires that the Correctional Service of Canada “where an inmate dies or suffers serious bodily injury” conduct an investigation and provide a copy of the report to the Correctional Investigator.

2. Significant accounting policies

The financial statements have been prepared in accordance with Treasury Board accounting policies which are consistent with Canadian generally accepted accounting principles for the public sector.

Significant accounting policies are as follows:

(a) Parliamentary appropriations
The Office is financed by the Government of Canada through Parliamentary appropriations. Appropriations provided to the Office do not parallel financial reporting according to generally accepted accounting principles since appropriations are primarily based on cash flow requirements. Consequently, items recognized in the statement of operations and the statement of financial position are not necessarily the same as those provided through appropriations from Parliament. Note 3 provides a high-level reconciliation between the bases of reporting.

(b) Net Cash Provided by Government
The Office operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Office is deposited to the CRF and all cash disbursements made by the Office are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements including transactions between departments of the federal government.

(c) Change in net position in the Consolidated Revenue Fund
The change in net position in the Consolidated Revenue Fund is the difference between the net cash provided by Government and appropriations used in a year, excluding the amount of non respendable revenue recorded by the Office. It results from timing differences between when a transaction affects appropriations and when it is processed through the CRF.

(d) Revenues
Revenues are accounted for in the period in which the underlying transaction or event occurred that gave rise to the revenues. Revenues include access to information program (ATIP) fees, employees' parking fees etc.

(e) Expenses
Expenses are recorded on the accrual basis:

• a Vacation pay and compensatory leave are expensed as the benefits accrue to employees under their respective terms of employment.
• a Services provided without charge by other government departments for accommodation, the employer's contribution to the health and dental insurance plans and legal services are recorded as operating expenses at their estimated cost.

(f) Employee future benefits

Pension benefits: Eligible employees participate in the Public Service Pension Plan, a multiemployer plan administered by the Government of Canada. The Office's contributions to the Plan are charged to expenses in the year incurred and represent the total obligation to the Plan. Current legislation does not require the Office to make contributions for any actuarial deficiencies of the Plan.

Severance benefits: Employees are entitled to severance benefits under labour contracts or conditions of employment. These benefits are accrued as employees render the services necessary to earn them. The obligation relating to the benefits earned by employees is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government as a whole.

 

 

5. Employee Benefits

(a) Pension benefits
The Office's employees participate in the Public Service Pension Plan, which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Québec Pension Plans benefits and they are indexed to inflation.

Both the employees and the Office contribute to the cost of the Plan. The 2006-07 expense amounts to $324,998 ($305,954 in 2005-06), which represents approximately 2.2 times (2.6 in 2005-06) the contributions by employees.

The department's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan's sponsor.

(b) Severance benefits
The department provides severance benefits to its employees based on eligibility, years of service and final salary. The accrued benefit obligation at the end of the year is calculated by multiplying a ratio (23.20% for 2006 and 23.64% for 2007) to the department's annual gross payroll at year end subject to severance pay, which is the payroll related to indeterminate employees. The ratios are determined by Treasury Board Secretariat. These severance benefits are not pre-funded. Benefits will be paid from future appropriations. Information about the severance benefits, measured as at March 31, is as follows:

(in dollars)	2007	2006
Accrued benefit obligation, beginning of year	407,778	323,033
Expense for the year	38,694	84,745
Accrued benefit obligation, end of year	446,472	407,778

 

6. Related party transactions

The Office is related as a result of common ownership to all Government of Canada departments, agencies, and Crown corporations. The Office enters into transactions with these entities in the normal course of business and on normal trade terms. Also, during the year, the Office received services which were obtained without charge from other Government departments as presented in part (a).

(a) Services provided without charge:
During the year the Office received service without charge from other departments. These services have been recognized in the Office's Statement of Operations as follows:

See note 7

(in dollars)	2007	2006
Accommodation	261,074	258,000
Employer's contribution to the health and dental insurance plans	178,483	167,310
Total	439,557	425,310

The Government has structured some of its administrative activities for efficiency and cost-effectiveness purposes so that one department performs these on behalf of all without charge. The costs of these services, which include payroll and cheque issuance services provided by Public Works and Government Services Canada, are not included as an expense in the Office's Statement of Operations.

(b) Payables and receivables outstanding at year-end with related parties:

(in dollars)	2007	2006
Accounts receivable with other government departments and agencies	33,002	25,635
Accounts payable to other government departments and agencies	37,751	12,993

 

7. Comparative information

Comparative figures have been restated to conform to the current year's presentation.

The services provided without charge included in the financial statements of fiscal year 2005-06 have been restated to reflect the actual costs. The effect is an increase in salaries and employee benefits on the statement of operations. The restatements are also reflected on the statement of cash flow but do not affect the net cash provided by the government, the appropriation used or the equity of Canada.

 

Table 7: Travel Policies

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