Canadian Centre for Occupational Health and Safety Quarterly Financial Report For the Quarter Ended December 31, 2025 (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 Jobs and Families and Minister responsible for the Federal Economic Development Agency for Northern Ontario. Further information on the mandate, roles, responsibilities and programs of CCOHS can be found in the Canadian Centre for Occupational Health and Safety 2025-2026 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 2024-25 and 2025-26 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 Secretariat 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 2025-26 as of the quarter ended December 31, 2025, have increased by $2.124 million (to $13.210 million) or by 19.16%. Overall authorities for 2025-26, as compared to 2024-25, are higher due to increases in paylist allocations, the estimates of Statutory contributions to employee benefits plans, and spending of revenues carried forward pursuant to section 6(1)(g) of the Canadian Centre for Occupational Health and Safety Act.

Paylist allocations have increased by $0.040 million (to $0.227 million) or by 21.41%, primarily due to one time employee related payments. There is a timing difference between paying required severance payments and receiving paylist allocation reimbursements.

Contributions to employee benefit plans have increased by $0.084 million (to $0.860 million) or by 10.87% due to anticipated growth in benefit plan expenses.

Spending of revenues carried forward pursuant to section 6(1)(g) of the Canadian Centre for Occupational Health and Safety Act have increased by $2.0 million (to $6.5 million) to more effectively align with historical trends. This authority is an estimate and will be 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 Table 2 of statement of authorities, Q3 expenditures increased by $0.038 million (to $3.539 million) or by 1.10%, and YTD expenditures increased by $0.638 million (to $10.821 million) or by 6.26%. Q3 Vote 1 Program expenditures decreased by $0.115 million (to $1.603 million) or by 6.67%, and YTD expenditures increased by $0.768 million (to $5.252 million) or by 17.13%. Q3 Vote 30 Paylist allocations increased by $0.040 million (to $0.227 million) or by 21.41%, and YTD expenditures increased by $0.040 million (to $0.227 million) or by 21.41%. Q3 Statutory contributions to employee benefit plans increased by $0.021 million (to $0.215 million) or by 10.87%, and YTD expenditures increased by $0.063 million (to $0.645 million) or by 10.87%. Q3 Spending of revenues carried forward pursuant to section 6(1)(g) of the Canadian Centre for Occupational Health and Safety Act increased by $0.092 million (to $1.494 million) or by 6.58%, and YTD expenditures decreased by $0.233 million (to $4.697 million) or by 4.73%.

As illustrated in the appended Table 3 of departmental budgetary expenditures by standard object, the increase in expenditures of $0.038 million for Q3 and $0.638 million YTD by standard object is due to the following:

• $0.019 million ($0.514 million YTD) increase in personnel costs are primarily due to salary adjustments related to negotiated salary increases, and the restoration of full staffing levels.
• $0.024 million increase for Q3 and a $0.002 million decrease YTD in transportation and communications costs. The Q3 increase is primarily due to travel in support of CCOHS’s core mandate, along with increased costs related to security-driven cloud migrations and infrastructure adjustments. The YTD decrease primarily reflects reduced cloud services usage following the completion of temporary testing requirements.
• $0.047 million ($0.045 million YTD) increase in information costs is primarily due to the timing of advertising and printing expenditures, as well as increased advertising to support a focused set of products.
• $0.019 million decrease for Q3 and a $0.142 million increase YTD in professional and special services. The Q3 decrease is primarily due to lower translation costs, as clients opted to cover these costs directly. The YTD increase primarily reflects advisory services, audit fees, as well as speaker and room rental costs related to the national Forum event.
• $0.009 million ($0.035 million YTD) decrease in rentals is primarily due to prepaid software timing across periods as well as reduced software requirements.
• $0.002 million ($0.002 million YTD) increase in repair and maintenance is due to spending on incidental supplies and minor building repairs.
• $0.008 million ($0.023 million YTD) decrease in utilities, materials and supplies are due to the timing of expenditures for replenishing computer equipment and ergonomic accessories for CCOHS staff and facilities.
• $0.018 million ($0.005 million YTD) decrease in machinery and equipment acquisitions primarily reflects the absence of a security equipment purchase for CCOHS staff and facilities in the prior year.

CCOHS carefully monitors its expenditures to ensure adequate funding.