Canadian Centre for Occupational Health and Safety Quarterly Financial Report For the Quarter Ended June 30, 2025 (Unaudited)

Table of Contents

Statement outlining results, risks and significant changes in operations, personnel and programs.

Introduction

This quarterly report has been prepared by management, as required by section 65.1 of the Financial Administration Act, and in the form and manner prescribed by the Treasury Board Secretariat. The report should be read in conjunction with the Main Estimates and Supplementary Estimates.

This quarterly report has not been subject to an external audit or review.

Authority and mandate

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. 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).

Basis of presentation

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.

Highlights of fiscal quarter and fiscal year to date (YTD) results

This section highlights the significant items that contributed to the net change in authorities and actual expenditures for the quarter and year-to-date (YTD) ended June 30, 2025.

Table 1: Highlights of the fiscal quarter and fiscal year-to-date results ($ thousands)
Statement of voted and statutory authorities
(In thousands of dollars) 2025-26 Budgetary authorities to March 31, 2026 2024-25 Budgetary authorities to March 31, 2025 Variance in budgetary authorities YTD expenditures as at Q1 2025–26 YTD expenditures as at Q1 2024–25 Variance in expenditures
Voted
Vote 1 – Program expenditures
6,320 6,320 0 1,805 1,494 311
Voted
Vote 1 – Frozen allotment funding for EBP on statutory revenues
(697) (697) 0 0 0 0
Voted
Vote 30 – Paylist allocations
0 0 0 0 0 0
Voted
Total voted authorities
5,623 5,623 0 1,805 1,494 311
Statutory
Contributions to employee benefit plans
860 776 84 215 194 21
Statutory
Spending of revenues carried forward pursuant to section 6(1)(g) of the Canadian Centre for Occupational Health and Safety Act
6,500 4,500 2,000 1,547 1,755 (208)
Statutory
Total statutory authorities
7,360 5,276 2,084 1,762 1,949 (187)
Combined
Total authorities
12,983 10,899 2,084 3,567 3,443 124

Statement of voted and statutory authorities

CCOHS’s total budgetary authorities available to spend in 2025-26 as of the quarter ended June 30, 2025, have increased by $2.084 million (to $12.983 million) or by 19.12%. Overall authorities for 2025-26 are higher due to increases in both 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.

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.

Expenditure analysis

As illustrated in the appended statement of authorities table 2, Q1 expenditures increased by $0.124 million (to $3.567 million) or by 3.60%. Q1 Vote 1 Program expenditures increased by $0.311 million (to $1.805 million) or by 20.81%. Q1 Statutory Contributions to employee benefit plans increased by $0.021 million (to $0.215 million) or by 10.87%. Q1 Spending of revenues carried forward pursuant to section 6(1)(g) of the Canadian Centre for Occupational Health and Safety Act decreased by $0.208 million (to $1.547 million) or by 11.85%.

As illustrated in the appended table 3 of departmental budgetary expenditures by standard object, the increase in expenditures of $0.124 million for Q1 by standard object is due to the following:

  • $0.178 million increase for Q1 for personnel costs is primarily due to salary adjustments related to negotiated salary increases, and the restoration of full staffing levels.
  • $0.008 million decrease for Q1 for transportation and communications costs is primarily due to reduced cloud services usage following the completion of temporary testing requirements.
  • $0.080 million increase for Q1 for professional and special services is primarily due to costs related to hosting the CCOHS Forum in May 2025. These costs include keynote speaker fees and venue charges. The Forum is typically held every other year, with no event held in the previous year.
  • $0.114 million decrease for Q1 for software rentals is due to the timing of rental expenditures.
  • $0.012 million decrease in Q1 for utilities, materials and supplies is due to the timing of expenditures for replenishing computer equipment and ergonomic furniture for CCOHS staff and facilities.

CCOHS carefully monitors its expenditures to ensure adequate funding.

Risks and uncertainties

CCOHS is partially funded through voted parliamentary spending authorities and statutory authorities for employee benefit plans as well as through respendable revenue from the sale of goods and services.

Delivering departmental programs and services may depend on several risk factors such as economic fluctuations, political climate, scientific development, government priorities, and central agency or government-wide initiatives.

CCOHS sells its products and services to workplaces and attempts to earn up to approximately 50% of its budget through these sales. Our products and services are subject to risk due to changing general market conditions.

Significant changes in relation to operations, personnel, and programs

There have been no significant changes in relation to operations, personnel or programs during the first quarter of 2025-26. However, a new product offering known as the Business Safety Portal was launched in Q3 2024-25 to provide small and medium-sized businesses with a compilation of focused health and safety resources in one convenient repository. We have seen encouraging early interest, expect continued growth in its use, and will continue to monitor its uptake and effectiveness.

Approval by senior officials

Original signed by:

Chandra Guilday Vice President Finance and Chief Financial Officer
Anne Tennier, P.Eng., EP President and Chief Executive Officer

Hamilton, Canada
August 29, 2025

Appendix

Table 2: Statement of authorities (unaudited)

Fiscal year 2025-2026 Fiscal year 2024-2025
(In thousands of dollars) Total available for use for the year ending
March 31, 2026*
Used during the quarter ended June 30, 2025 Year to date used at quarter-end Total available for use for the year ending
March 31, 2025*
Used during the quarter ended June 30, 2024 Year to date used at quarter-end
Voted
Vote 1 – Program expenditures
6,320 1,805 1,805 6,320 1,494 1,494
Voted
Vote 1 – Frozen allotment funding for EBP on statutory revenues
(697) 0 0 (697) 0 0
Voted
Vote 30 – Paylist allocations
0 0 0 0 0 0
Voted
Total voted authorities
5,623 1,805 1,805 5,623 1,494 1,494
Statutory
Contributions to employee benefit plans
860 215 215 776 194 194
Statutory
Spending of revenues carried forward pursuant to section 6(1)(g) of the Canadian Centre for Occupational Health and Safety Act 6,500 1,547 1,547 4,500 1,755 1,755
Statutory
Total statutory authorities
7,360 1,762 1,762 5,276 1,949 1,949
Combined
Total authorities
12,983 3,567 3,567 10,899 3,443 3,443

* Includes only authorities available for use and granted by Parliament at quarter-end.

Table 3: Departmental budgetary expenditures by standard object (unaudited)

Fiscal year 2025-2026 Fiscal year 2024-2025
(In thousands of dollars) Planned expenditures for the year ending March 31, 2026* Expended during the quarter ended June 30, 2025 Year to date used at quarter-end Planned expenditures for the year ending March 31, 2025* Expended during the quarter ended June 30, 2024 Year to date used at quarter-end
Expenditures
Personnel 10,984 3,002 3,002 9,174 2,824 2,824
Transportation and communications 383 110 110 276 118 118
Information 54 4 4 68 3 3
Professional and special services 889 337 337 682 258 258
Rentals 589 113 113 647 227 227
Repair and maintenance 13 0 0 15 0 0
Utilities, materials and supplies 59 1 1 28 13 13
Acquisition of land, buildings and works 0 0 0 0 0 0
Acquisition of machinery and equipment 12 0 0 9 0 0
Transfer payments 0 0 0 0 0 0
Public debt charges 0 0 0 0 0 0
Other subsidies and payments 0 0 0 0 0 0
Total gross budgetary expenditures 12,983 3,567 3,567 10,899 3,433 3,433
Total Revenues netted against expenditures 0 0 0 0 0 0
Total net budgetary expenditures 12,983 3,567 3,567 10,899 3,433 3,433

* Includes only authorities available for use and granted by Parliament at quarter-end.