Canadian Centre for Occupational Health and Safety Quarterly Financial Report For the Quarter Ended September 30, 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. 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 September 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.

As illustrated in the appended statement of authorities table 2, Q2 expenditures increased by $0.475 million (to $3,715 million) or by 14.68%, and YTD expenditures increased by $0.599 million (to $7.282 million) or by 8.97%. Q2 Vote 1 Program expenditures increased by $0.572 million (to $1.845 million) or by 44.98%, and YTD expenditures increased by $0.883 million (to $3.649 million) or by 31.93%. Q2 Statutory Contributions to employee benefit plans increased by $0.021 million (to $0.215 million) or by 10.87%, and YTD expenditures increased by $0.042 million (to $0.430 million) or by 10.87%. Q2 Spending of revenues carried forward pursuant to section 6(1)(g) of the Canadian Centre for Occupational Health and Safety Act decreased by $0.118 million (to $1.655 million) or by 6.65%, and YTD expenditures decreased by $0.326 million (to $3.202 million) or by 9.24%.

As illustrated in the appended Table 3 of departmental budgetary expenditures by standard object, the increase in expenditures of $0.475 million for Q2 and $0.599 million YTD by standard object is due to the following:

• $0.315 million ($0.493 million YTD) increase for personnel costs is primarily due to salary adjustments related to negotiated salary increases, and the restoration of full staffing levels.
• $0.017 million ($0.026 million) decrease for transportation and communications costs is primarily due to reduced cloud services usage following the completion of temporary testing requirements.
• $0.003 million ($0.002 million YTD) decrease for information costs is primarily due to the timing of advertising and printing expenditures.
• $0.081 million ($0.161 million YTD) increase in professional and special services costs primarily reflects advisory services, audit fees, and speakers at our national forum event.
• $0.088 million increase in rentals in Q2 is primarily due to the timing of prepaid software costs and additional equipment rentals required for the national forum event, while the $0.025 million YTD decrease primarily reflects the impact of prepaid software timing across periods.
• $0.001 million ($0.001 million YTD) increase in repair and maintenance is due to spending on incidental supplies and minor building repairs.
• $0.002 million ($0.015 million YTD) decrease for utilities, materials and supplies is due to the timing of expenditures for replenishing computer equipment and ergonomic accessories for CCOHS staff and facilities.
• $0.012 million ($0.012 million YTD) increase for acquisition of machinery and equipment is due to investments in technology upgrades to improve storage capacity and maintain data retention compliance.

CCOHS carefully monitors its expenditures to ensure adequate funding.