2025–26 Quarterly Financial Report (for the first quarter ended September 30, 2025)

ISSN 2819-0041

Statement Outlining Results, Risks and Significant Changes in Operations, Personnel and Programs

Introduction

This report complements the Main and Supplementary Estimates for 2025–26 and is prepared in accordance with section 65.1 of the Financial Administration Act. It follows Treasury Board guidelines and has not been externally audited.

Additional information on the Office’s mandate, raison d’être and program expenditures is available in the 2025–26 Estimates (Parts I and II) and in the Office’s corporate publications.

Basis of Presentation

This report has been prepared using an expenditure basis of accounting. The accompanying Statement of Authorities reflects the spending authorities granted by Parliament and those used by the Office, consistent with the Main Estimates and any Supplementary Estimates for 2025–26. This report uses a special-purpose framework tailored to track how spending authorities are used.

Parliamentary authority is required before any funds can be spent by the Government. Such authority is provided through appropriation acts or statutory legislation for specific purposes. When Parliament is dissolved for a general election, section 30 of the Financial Administration Act allows the Governor in Council, under certain conditions, to request that the Governor General issue a special warrant authorizing withdrawals from the Consolidated Revenue Fund. A special warrant is deemed an appropriation for the fiscal year in which it is issued.

While the Office prepares its annual financial statements on a full-accrual basis as part of the departmental results reporting process, the spending authorities voted by Parliament remain on an expenditure basis.

Highlights of the Fiscal Quarter and the Fiscal Year-to-Date Results

This section identifies and explains significant variances, trends and changes related to increases and/or decreases in actual expenditures and in relation to planned expenditures. The amounts are compared to the same periods of the preceding fiscal year, for both the quarter and the year-to-date results.

Statement of Authorities

Total Authorities Available for Use

Authorities increased by $1,936,697 (+31%), from $6,165,259 in 2024–25 to $8,101,956 in 2025–26. This increase reflects new permanent funding from Budget 2024 and the off-cycle 2024–25 decision to support the external whistleblowing regime and address the higher caseload faced by the Office.

Statement of Budgetary Expenditures by Standard Object

Planned Expenditures for the Year

Planned expenditures for 2025–26 total $8,101,956, an increase of $1,936,697 (+31%) compared to $6,165,259 in 2024–25. Most of the increase relates to personnel costs (+$1,784,835), as the Office continued to expand its workforce to manage the higher workload. Additional small increases are planned for professional services and rentals to support operational needs.

Expenditures during the Quarter

Expenditures for the second quarter of 2025–26 totalled $1,999,991, an increase of $178,307 (+10%) compared to $1,821,684 for the same period in 2024–25. The increase is mainly attributable to higher personnel costs (+$198,003, +13%), reflecting newly staffed positions and progressive hiring funded through Budget 2024. Lower spending on professional services (-$64,248, -27%) partially offset the increase, mainly due to delayed contracting compared to last year. Expenditures for the acquisition of machinery and equipment also rose in the second quarter of 2025–26, following the purchase of IT hardware and equipment upgrades in support of the Office’s growing digital and operational capacity.

Year-to-Date Expenditures

As of September 30, 2025, year-to-date expenditures totalled $3,214,227, compared with $3,251,294 for the same period in 2024–25—a slight decrease of $37,067 (-1%). This represents 40% of total authorities available for 2025–26, compared to 53% at the same time last year. The lower proportion reflects timing differences in staffing, professional services contracts, and travel that are expected to occur later in the fiscal year. Despite these timing variances, overall spending remains on track and consistent with the Office’s multi-year resource expansion plan to support the external whistleblowing regime and manage the higher caseload.

Risks and Uncertainties

Based on historical statistical data, the number of new disclosures and complaints of reprisal is on the rise. Intake fluctuates throughout the year, and the complexity of each case can vary significantly. The unpredictable nature of file intake and volume means that, in the event of a sudden increase in cases or investigations, the Office runs the risk of not being able to process files in a timely manner. The Office’s risk response strategy is to closely monitor caseloads as well as human resource capacity and support ongoing professional development. In addition, the Office is preparing to submit a request for additional funding that would enable it to maintain and build on human resource capacity to effectively deliver on its mandate in the context of growing trends and caseloads.

The Office faces the risk of not being able to attract, retain and develop the right people with the appropriate mix of skills. The Office’s strategy to mitigate this risk includes proactive recruitment, as well as the use of casual employment and contractors when warranted.

The Office relies on external service providers for many of its corporate functions. This dependency subjects the Office to the risk of service providers not having the capacity to meet our operational needs at any given time. To mitigate this risk, the Office ensures that memoranda of understanding are in place with each service provider that detail both the services and levels of service to be provided. Regular monitoring of service delivery and audits of service level agreements are also conducted.

Furthermore, there is a risk that external and internal threats (including malware, hacking, and errors) could compromise the confidentiality, integrity and availability of sensitive information and business systems, disrupting operations and negatively impacting the Office’s ability to deliver on its mandate. To mitigate this risk, the Office is updating its outdated IT infrastructure, acquiring and implementing a new and more reliable case management system, and building internal IT capacity.

Significant Changes in Relation to Operations, Personnel and Programs

The Office experienced changes in senior management during the second quarter of 2025–26. The Office welcomed a new Executive Director and Chief Financial Officer and is creating a Deputy Chief Financial Officer position to further strengthen the Office’s financial management and oversight capacity.

Approval by Senior Officials

(Original signed by)

• Harriet Solloway
  Public Sector Integrity Commissioner
• Alexandre Roitman
  Chief Financial Officer

Ottawa, Canada
November 28, 2025

Statement of Authorities (unaudited)

Notes:
* Includes only authorities available for use and granted by Parliament at quarter-end.
** Employer Benefit Plan contributions are paid proportionally over 12 months rather than based on salaries paid. An adjustment is made by TBS at year-end.

Departmental Budgetary Expenditures by Standard Object (unaudited)