Canadian Centre for Occupational Health and Safety Quarterly Financial Report For the Quarter Ended June 30, 2026 (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 2026-2027 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 2025-26 and 2026-27 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 monies 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 for spending in 2026-27, as of the quarter ended June 30, 2026, increased by $1.828 million, or 14.08%, to $14.811 million compared to the same period in 2025-26. The increase in available authorities is primarily attributable to higher spending of revenues carried forward pursuant to section 6(1)(g) of the Canadian Centre for Occupational Health and Safety Act . This increase was partially offset by a decrease in overall program expenditures.

Contributions to employee benefit plans have increased by $0.001 million (to $0.861 million) or by 0.08% 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 $2.2 million (to $8.5 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 approximately 50% to 60% of its total budget.

As illustrated in the appended Table 2 of statement of authorities, Q1 expenditures increased by $0.381 million (to $3.948 million) or by 10.68%. Q1 Vote 1 Program expenditures increased by $0.704 million (to $2.509 million) or by 39.03%. Q1 Statutory contributions to employee benefit unchanged at $0.215 million. Q1 Spending of revenues carried forward pursuant to section 6(1)(g) of the Canadian Centre for Occupational Health and Safety Act decreased by $0.323 million (to $1.224 million) or by 20.91%.

As illustrated in the appended Table 3 of departmental budgetary expenditures by standard object, the increase in expenditures of $0.381 million for Q1 by standard object is due to the following:

• $0.482 million increase in Q1 personnel costs was largely due to a timing-related accrual adjustment recorded in P03 2026-27. This one-time item is not indicative of underlying spending pressures and is expected to be offset in Q2 2026-27.
• $0.006 million decrease for Q1 in transportation and communications costs is primarily due to reduced travel activity, as the CCOHS Forum occurred in Q1 2025-26.
• $0.015 million increase for Q1 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.
• $0.135 million decrease for Q1 in professional and special services is primarily due to reduced overall costs, as the CCOHS Forum occurred in Q1 2025-26.
• $0.021 million increase for Q1 in rentals is primarily due to prepaid software timing across periods.
• $0.002 million increase for Q1 in repair and maintenance is due to spending on incidental supplies and minor building repairs.
• $0.002 million increase for Q1 in utilities, materials and supplies are due to the timing of expenditures for replenishing computer equipment and ergonomic accessories for CCOHS staff and facilities.

CCOHS carefully monitors its expenditures to ensure adequate funding.