Quarterly Financial Report for the Quarter Ended June 30, 2024

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 and Seniors. Further information on the mandate, roles, responsibilities and programs of CCOHS can be found in the Canadian Centre for Occupational Health and Safety 2024-2025 Main Estimates, available on the following website: Main Estimates (Part II).

This quarterly report has been prepared by management using an expenditure basis of accounting. The accompanying Statement of Authorities table (see appendix) includes the department’s spending authorities granted by Parliament and those used by the department, consistent with the Main Estimates and Supplementary Estimates for both the 2023-24 and 2024-25 fiscal years. 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 departmental performance reporting process, CCOHS prepares its annual departmental financial statements on a full accrual basis in accordance with Treasury Board accounting policies, which are based on Canadian generally accepted accounting principles for the public sector. However, the spending authorities voted by parliament remain on an expenditure basis.

CCOHS’s total budgetary authorities available to spend in 2024-25 as of the quarter ended June 30, 2024, have increased by $1.1723 million (to $10.899 million) or by 12.05%. Overall authorities for 2024-25 are higher due to negotiated salary adjustments for economic increases.

Contributions to employee benefit plans have increased by $0.086 million (to $0.776 million) or by 12.53% as new funding was received from Treasury Board Secretariat for negotiated salary adjustments for economic increases.

Spending of revenues carried forward pursuant to section 6(1)(g) of the Canadian Centre for Occupational Health and Safety Act. This authority remains the same (at $4.5 million).

CCOHS revenues account for at least 40% to 55% of its total budget.

As illustrated in the appended statement of authorities table, Q1 expenditures decreased by $0.174 million (to $3.443 million) or by 4.81%. Q1 Vote 25 Net Operating expenditures decreased by $0.265 million (to $1.494 million) or by 15.06%, while Statutory Vote – Employee benefit plans increased by $0.022 million (to $0.194 million) or by 12.53%. Spending of revenues carried forward pursuant to section 6(1)(g) of the Canadian Centre for Occupational Health and Safety Act increased by $0.069 million (to $1.755 million) or by 4.10%.

As illustrated in the appended table of departmental budgetary expenditures by standard object, the decrease in expenditures of $0.174 million for Q1 and YTD by standard object is due to the following:

• $0.059 million decrease in personnel costs due primarily to a timing difference in employee benefit costs
• $0.029 million decrease in transportation and communications costs primarily attributable to a decrease in internet line charges (Cloud Services)
• $0.007 million decrease in information costs due to the timing of advertising expenditures
• $0.132 million decrease in professional and special services primarily attributable to professional services decrease by $0.044 million, security decrease by $0.037 million, and royalties decrease by $0.051 million
• $0.053 million increase in software rentals, primarily driven by the reallocation of certain royalties and professional services costs, as the nature of these services has evolved to align more closely with software rentals
• $0.008 million decrease in repair and maintenance due to Audio Visual equipment support and maintenance related to the timing of expenditures during the transition to a new service provider
• $0.008 million increase in utilities, materials and supplies due to purchases of computer equipment and ergonomic furniture for CCOHS staff and facilities

CCOHS carefully monitors its expenditures to ensure adequate funding.