Canadian Centre for Occupational Health and Safety Quarterly Financial Report For the Quarter Ended December 31, 2024 (Unaudited)

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 Employment, Workforce Development and Labour. 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 December 31, 2024, have increased by $1.165 million (to $11.086 million) or by 11.75%. Overall authorities for 2024-25 are skewed higher due to compensation adjustments resulting from collective agreements received in Q4 2023-2024 of $1.550 million.

Paylist allocations have decreased by $0.006 million (to $0.187 million) or by 3.26%. This decrease is primarily due to a combined reduced spend related to parental and maternity allowances, as well as entitlements on cessation of service or employment for the comparable period. There is a timing difference between paying required severance payments and receiving paylist allocation reimbursements.

Contributions to employee benefit plans have increased by $0.086 million (to $0.776 million) or by 12.53% given additional funding received related to compensation adjustments.

Spending of revenues carried forward pursuant to section 6(1)(g) of the Canadian Centre for Occupational Health and Safety Act. This authority is an estimate that remains unchanged (at $4.5 million). This amount is adjusted at the end of the year to reflect actual amounts.

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

As illustrated in the appended statement of authorities table 2, Q3 expenditures increased by $0.068 million (to $3.501 million) or by 1.99% and YTD expenditures decreased by $0.370 million or by 3.50%. Q3 Vote 1 Program expenditures increased by $0.547 million (to $1.718 million) or by 46.75% and YTD expenditures decreased by $0.238 million (to $4.484 million) or by 5.04%. Q3 Vote 30 Paylist allocations decreased by $0.006 million (to $0.187 million YTD) or by 3.26%. Q3 Statutory Contributions to employee benefit plans increased by $0.022 million (to $0.194 million) or by 12.53% and YTD expenditures increased by $0.065 million (to $0.582 million) or by 12.53%. Q3 Spending of revenues carried forward pursuant to section 6(1)(g) of the Canadian Centre for Occupational Health and Safety Act decreased by $0.494 million (to $1.402 million) or by 26.06% and YTD decreased by $0.191 (to $4.930 million) or by 3.72%.

As illustrated in the appended table 3 of departmental budgetary expenditures by standard object, the increase in expenditures of $0.068 million for Q3 and decrease of $0.370 million YTD by standard object is due to the following:

• $0.084 million increase for Q3 and a $0.022 million decrease YTD for personnel costs. The Q3 increase in personnel costs is primarily due to salary adjustments related to negotiated salary increases. The YTD decrease is due to timing differences related to employee benefit costs.
• $0.003 million decrease for Q3 and a $0.003 million increase YTD for transportation and communications costs. The Q3 decrease in transportation and communications costs is primarily due to a decrease in travel and exhibits as the CCOHS Forum was held in Q3 2023-24. There was no CCOHS Forum in Q3 2024-25. The YTD increase is due to higher overall internet line charges (Cloud Services).
• $0.012 million ($0.020 million YTD) decrease in information costs is primarily due to the timing of advertising expenditures.
• $0.004 million increase for Q3 and a $0.502 million decrease YTD for professional and special services. The Q3 increase in professional and special services is primarily due to translation costs related to product updates. The YTD decrease in professional and special services is primarily due to the reallocation of certain royalties and professional services costs, as the nature of these services has evolved to align more closely with software rentals. The YTD decrease can also be attributed to lower spend on professional services related to security, product development, and CCOHS Forum speakers who were only required in Q3 2023-24.
• $0.043 million decrease for Q3 and a $0.118 million increase YTD for software rentals. The Q3 decrease in software rentals is due to timing and the YTD increase is primarily due to the reallocation of certain royalties and professional services costs, as the nature of these services has evolved to align more closely with software rentals.
• $0.000 million ($0.001 YTD) increase in repair and maintenance due to a vendor change for Audio Visual equipment support and maintenance.
• $0.012 million ($0.026 YTD) increase in utilities, materials and supplies primarily due to the replenishment of computer equipment and ergonomic furniture for CCOHS staff and facilities.
• $0.026 million ($0.026 YTD) increase in the acquisition of machinery and equipment due to the purchase of security equipment for CCOHS staff and facilities.

CCOHS carefully monitors its expenditures to ensure adequate funding.