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The substance of these Supplementary Estimates is provided in the summary tables and in the detail by department, agency and appropriation-dependent Crown corporations. This introduction lays out the context for these Supplementary Estimates by providing an overview of proposed spending as well as explanations of the various elements.
Over the past few years, a number of changes have been made to
the format of the Supplementary Estimates to improve the
transparency of the information being presented and to ensure
consistency with other Estimates documents. The Treasury Board
Secretariat has worked with departments and agencies to improve
the quality of information presented for their individual
requirements, resulting in better information describing the
nature of transactions, including the offset of new spending
requirements through the use of existing spending
authorities.
These 2007-2008 Supplementary Estimates (A) build on continuing
efforts to improve information provided to Parliament, with a
particular focus on more transparent reporting of financial
details and additional tools to facilitate better financial
management within departments. Specifically, in May 2007,
Treasury Board approved the creation of two new central Votes: a
departmental Operating Budget Carry Forward Vote; and a Paylist
Requirements Vote.
The Operating Budget Carry Forward policy provides departments
with the capability to carry forward unused funds into the next
fiscal year up to a maximum of 5% of their Main Estimate
operating budget funds, thereby enhancing financial flexibility
in the management of government programs.
The authority to carry forward funds from one fiscal year to
another has routinely been requested through individual
departmental Supplementary Estimates requirements. Once approved
by Parliament, this central Operating Budget Carry Forward Vote
will provide the authority to consolidate these routine
departmental transactions into one Vote, thereby reducing the
number of line items in Supplementary Estimates and, in many
cases, eliminating the requirement for Supplementary Estimates
for small departments.
The Paylist Requirements Vote provides for departmental paylist
shortfalls related to employee benefit items, such as severance
pay and parental benefits. Currently, these requirements are met
through Treasury Board Vote 5, Government Contingencies. The
approval by Parliament of a central Vote for paylist items will
help support transparency by more clearly showing legal
obligations of the employer as well as protecting the integrity
of Vote 5 for true government contingencies. These improvements
underscore the government's commitment to provide a
continual process to facilitate the review of Estimates by
researchers, Parliamentarians and Canadians and support better
financial management practices within government.
Spending
Authority
The Supplementary Estimates present information on
budgetary and non-budgetary spending authorities that are
displayed for both voted and statutory expenditures.
Budgetary
expenditures
include:
Non-budgetary
expenditures (loans,
investments and advances) are outlays that represent changes in
the composition of the financial assets of the Government of
Canada.
Voted
expenditures are those for which
parliamentary authority is sought through an annual appropriation
bill.
Statutory
expenditures are those authorized by
Parliament through enabling legislation.
1
Parliament's approval of an
Appropriation Act provides the necessary authority for the
Government of Canada to spend monies from the Consolidated
Revenue Fund to carry out its programs and services.
Budgetary | Non-Budgetary | Total | |
|
|
|
|
Voted Appropriations | 8,048.0 | 26.6 | 8,074.6 |
Statutory Authorities | 5,518.3 | 5,518.3 | |
|
|
|
|
Total | 13,566.3 | 26.6 | 13,592.9 |
|
|
|
|
Table 2 - Budgetary Expenditures ($ billions) | |||
|
|
|
|
Budget (March 2007) | 233.4 | ||
Estimates to-date : | |||
2007-2008 Main Estimates* | 210.7 | ||
Supplementary Estimates (A), 2007-2008 | 13.6 | ||
|
|||
224.3 | |||
Adjustments : | |||
Net adjustment, from net to gross basis of Budget | |||
Presentation | 14.8 | ||
Other adjustments** | (5.8) | 9.1 | 233.4 |
|
|
|
|
Variance | |||
|
|
|
|
Overview of 2007-2008 to-date
(Supply issues)
Overview of Major changes to
Budgetary Spending
The following provides an overview of the major
items in
total budgetary spending
(voted and
statutory) affecting the
increase of $13.6 billion presented in these Supplementary
Estimates.
i) Funding for the Canada Strategic Infrastructure Fund relating to investment in public infrastructure projects designed to improve the quality of life in both urban and rural communities ($573.8 million)
This funding will provide support for various infrastructure projects that are currently underway as well as for new projects such as: improving highways in Quebec, Prince Edward Island and New Brunswick; expanding the Manitoba Red River Floodway; delivering satellite-based broadband service in Nunavik territory; and, improving short-line railway infrastructure in Quebec.ii) Funding for additional RCMP positions and federal prosecutors to focus on law enforcement priorities such as drugs, corruption and border security ($120.9 million)
This funding will be used for the costs of recruitment as well as to conduct complex investigations that are currently backlogged due to a lack of resources. It will also ensure that investigators are provided with the necessary tools to conduct investigations, including legal advice and access to translators, accountants and other subject-matter experts; and fund acquisition of information and other expenses related to covert operations ensuring safe communities. The funds will also ensure the availability of prosecutorial advice at the investigative stage and follow-up at the judicial stage in prosecuting cases.iii) Funding for the ecoAUTO Rebate Program which encourages Canadians to purchase fuel-efficient vehicles ($116.0 million)
This funding will be used to make payments to Canadian individuals who are eligible for a rebate under theb. Major Specific Initiatives:
i) Operating budget carry forward ($1.2 billion)These Supplementary Estimates include a total request of $1.2 billion for a new central Vote to address routine departmental operating budget carry forward requirements.
With the introduction of the Operating Budget regime in April 1993, all appropriation-dependent departments and agencies became eligible to apply for a two percent carry forward of Main Estimate operating budget funds, subject to Treasury Board control. As a budget management practice that provides some flexibility for departments to manage and implement initiatives over a multi-year planning horizon, the Treasury Board authorized in February 1994 an increase to five percent in the limit on the amount of the carry forward.As part of Expenditure Management System Renewal, Treasury Board has authorized the creation of a new central Vote for departmental operating budget carry forward requirements. The current practice typically grants organizations spending authority for approved carry forward amounts in mid-December as part of Supplementary Estimates (A). The new Vote will provide organizations the ability to individually request and receive authorities much earlier, once approved by Treasury Board. Eighty departments and agencies will receive their operating budget carry forward upon Royal Assent of these Supplementary Estimates.
ii) Funding to strengthen the Canadian Forces' independent capacity to defend Canada's nation sovereignty and security ($875.2 million)Budget 2006 provided $5.3 billion over 5 years to fund a “Canada First” defence plan, which is designed to inject funds into National Defence's budget to strengthen the military's independent capacity to defend national sovereignty and security. Funding in these Supplementary Estimates represents year two funding for this five- year plan, and will be used to make investments in the following critical areas: infrastructure repair; equipment maintenance and repair; and, training and operational readiness.
National Defence will also use the funds to continue activities initiated with year one funding of the “Canada First” defence plan, including attracting and enrolling quality recruits, reinforcing a Canadian Forces presence in major urban centres across Canada, and establishing a Canadian military presence in the Arctic.iii) Paylist requirements ($500 million)
As part of Expenditure Management System Renewal, Treasury Board has authorized the creation of a new central Vote to address paylist costs within government. Certain paylist costs (e.g., severance and parental benefits) are funded centrally to avoid bias in hiring practices. In the past, this has required a permanent year- end transfer from Treasury Board Vote 5, the government's contingency Vote. A new Vote will ensure that Vote 5 amounts are preserved to meet true contingencies. This new Vote supports efforts of the government to increase transparency in relation to how money is spent by assigning costs related to the legal obligations of the employer to a separate Vote, and reporting on there costs in the Estimates.
iv) Funding for Canada's military
mission in Afghanistan ($340.9 million)
In May 2007, the Government agreed to provide $374.3 million
over two years for Canada's military mission in
Afghanistan. The funding requested in these Supplementary
Estimates will be used to cover in-year expenses for enhanced
protection to Canadian military and civilian personnel
working in Afghanistan and to support Canadian leadership
activities in Afghanistan. Specifically, this funding will
support a counter-mortar capability that can locate enemy
weapons targeting Canadian Forces personnel and
installations, as well as cover the costs associated with
Canada's leadership of the Regional Command (South)
Headquarters in Afghanistan from February to October
2008.
v) Funding to provide long-term predictable and
flexible funding for infrastructure to provinces
and
territories under the Provincial-Territorial
Infrastructure Base Funding Program ($326.7
million)
This funding to provinces and territories for investments in
new national infrastructure priorities is part of the more
than $16 billion over seven years for new infrastructure
investments announced in Budget 2007.
vi) Funding for major capital equipment projects
including airlift capability ($293.4
million)
These funds will be used to: lease tanks for immediate use in
Afghanistan; to purchase additional tanks and support
vehicles for the existing fleet; and, acquire new aircraft
that will transport troops and equipment over long distances
and into theatres of operation.
vii) Funding for development assistance,
programming against hunger, malnutrition and
disease,
international humanitarian assistance and the
voluntary sector ($208.7 million)
This funding represents a realignment of grants and
contributions authorities, as a result of a major
reallocation exercise within the Canadian International
Development Agency (CIDA) to further increase the efficiency
and effectiveness of aid delivery. Specifically, authorities
were moved from contributions to grants, reflecting a shift
of focus within CIDA toward risk-based program-oriented
initiatives with trusted partners such as the United Nations
and the World Health Organization.
viii) Compensation for Salary Adjustments ($185.5
million)
Funding to compensate departments, agencies and
appropriation-dependent Crown corporations for the impact of
collective bargaining agreements, and other related
adjustments to terms and conditions of service or employment.
The costs result from signed collective agreements and other
related adjustments to terms and conditions of service or
employment made between August 1, 2006 and July 31,
2007.
ix) Funding to preserve and improve the quality
of affordable housing for low-income Canadians, including
seniors, persons with disabilities, victims of family
violence and Aboriginals ($181.9 million)
This funding is to support a two-year extension to Canada
Mortgage and Housing Corporation's Renovation Programs,
including the Residential Rehabilitation Assistance Program;
Home Adaptations for Seniors Independence; the Emergency
Repair Program; and, the Shelter Enhancement Program. These
programs are intended to: help bring housing occupied by low
income homeowners, renters and persons with disabilities up
to basic health, safety and mobility standards; convert
non-residential buildings into residential housing; and,
create and upgrade shelters for victims of family
violence.
x) Funding for the Municipal-Rural
Infrastructure Fund that will invest in public infrastructure
projects
designed to improve the quality of life in both
urban and rural communities ($126.8
million)
Funding sought is to support smaller scale municipal
infrastructure and “green infrastructure”
projects that are related to water, wastewater, solid waste,
municipal energy improvements, and public transit. The
Municipal Rural Infrastructure Fund will also invest in
cultural, tourism and recreational infrastructure projects,
local roads and broadband connectivity.
xi) Funding to advance Canada's Global
Peace and Security Priorities ($126.5
million)
The Global Peace and Security Fund was established in 2006 to
strengthen Canada's capacity to respond to instability
and conflict in failed and fragile states. The two main
objectives of the fund are to provide a coordinated,
whole-of-government response to international conflict, and
to prevent or mitigate crises in failed and fragile states
through timely intervention. These funds will be used to
continue existing initiatives, and implement new initiatives
in countries of focus such as Afghanistan, Haiti, Lebanon,
Gaza and the West Bank, Colombia, Uganda and Sudan.
Specifically, these funds will be used to: construct police
stations; improve border security in Gaza and Lebanon; verify
the disarmament, demobilization, and rehabilitation of
ex-combatants to support conflict prevention in the
Colombia-Ecuador border region; provide helicopters,
fixed-wing aircraft and aviation fuel critical in allowing
the African Union Mission in Sudan to move troops and
supplies around Darfur in support of peace operations; and,
support to stabilize Uganda in face of the conflict in
neighbouring Sudan.
xii) Funding for Centres of Excellence to support
research and commercialization activities ($105
million)
Budget 2007 announced $105 million for research Centres of
Excellence located in Vancouver, Calgary, Toronto, Montreal,
Quebec City and Halifax ($15 million to each). The Centres
are not-for-profit corporations or universities. Funding for
these Centres will support large-scale centres of research
and commercialization in priority areas, such as
environmental science and technologies, natural resources and
energy, health and related life sciences and technologies,
and information and communications technologies, where Canada
has the potential to be a global leader.
Consistent with Budget 2007, the Department of Finance is forecasting a net increase of $5.9 billion in federal- provincial transfers for 2007-2008 (from a Main Estimates amount of $40.3 billion to $46.2 billion). The transfer payments to provincial and territorial governments fall under different categories, such as the Clean Air and Climate Change Trust Fund and Fiscal Equalization.
i) Clean Air and Climate Change Trust Fund (Budget Implementation Act, 2007) ($1.5 billion)On February 12, 2007 the Government of Canada announced a new $1.5 billion fund to support provincial and territorial projects that will result in reductions in greenhouse gas emissions and air pollutants. Territories may also use these funds to adapt to a changing climate. This trust was allocated over three years beginning in 2007-2008.
ii) Fiscal Equalization ($1.2
billion)
Budget 2007 announced a new formula for
Equalization which modified the 2004 New Framework for
Equalization and Territorial Formula Financing. It also
provided an option to Nova Scotia and Newfoundland and
Labrador for remaining under the old Equalization system or
opting for the new formula. Since Nova Scotia opted for the
new formula, the total incremental cost for Equalization is
$1.2 billion.
iii)
Canada Social Transfer
($794.6 million)
Budget 2007 established payments of $9.6
billion, an increase of $794.6 million to the previous
commitment to pay $8.8 billion for the Canada Social
Transfer.
iv) Transitional payments ($614
million)
Budget 2007 announced funding of $614 million
to: Ontario ($574 million for post-secondary education and
training); Manitoba ($21.6 million for training); and,
Saskatchewan ($18.4 million for training). These payments
were made on June 28, 2007.
v) Patient Wait Times Guarantee
($612 million)
Budget 2007 announced funding of $612 million
to provinces and territories that made commitments to
implement patient wait times guarantees, to assist them with
the implementation of those guarantees.
vi) Human Papillomavirus
Immunization ($300 million)
Budget 2007 announced an immunization trust to
assist provinces and territories with the cost of
immunization against Human Papillomavirus (HPV), a virus that
can lead to cervical cancer. Funds will be distributed to
provinces and territories from 2007-2008 to 2009-2010 on an
equal per capita basis.
vii) Child Care Spaces ($250
million)
Budget 2007 announced funding of $250 million
to support the creation of child care spaces, to be provided
directly to the provinces and territories on a per capita
basis.
b. Cost of Production Benefit to assist
agricultural producers ($401 million)
This benefit provides assistance to producers negatively
impacted by rising production costs. Payments to producers will
offset approximately 50% of the decrease in producer incomes
over the last four years.
c. A decrease in the forecast of public debt
charges ($890 million)
The department of Finance is anticipating that the forecast of
public debt charges will be reduced by approximately $890
million due to lower stock of interest-bearing debt.
The purpose of this section is to describe changes
to government organization and structure and changes in
authorities (Votes and Statutory items), since the tabling of the
2007-2008 Main Estimates.
Changes in authorities include Votes and Statutory
items that contain specific authorities that differ from those
included in the 2007-2008 Main Estimates, as well as new
expenditure authorities appearing for the first time. In light of
the 1981 House of Commons Speaker's ruling, the Government has
made a commitment that the only legislation that will be enacted
through the Estimates process, other than cases specifically
authorized by Statute, will be amendments to previous
Appropriation Acts.
On April 15, 2007, the
Public Servants Disclosure Protection
Act
came into force which created two organizations. The
first organization is under the Canadian Heritage portfolio and
is called the Registry of the Public Servants Disclosure
Protection Tribunal. The second organization is established under
the Treasury Board Portfolio and is called Office of the Public
Sector Integrity Commissioner.
Vote 93a -
Program
expenditures
Canadian Heritage - Status
of Women - Office of the Co-ordinator
Vote 101a -
Pursuant to Section 24.1(1) of
the
Financial Administration Act
, to forgive a debt due
by the Native Women's Association of Canada to Her Majesty
in Right of Canada amounting to $708,332
Citizenship and Immigration
- Department
Vote 2a
- Pursuant to
section 25(2) of the
Financial Administration Act
, to
write-off from the Accounts of Canada 2,813 debts due to Her
Majesty in Right of Canada amounting to $1,620,031 related to
immigration loans issued pursuant to section 88 of the
Immigration and Refugee Protection Act
- To
authorize the transfer of $4,158 from Citizenship and Immigration
Vote 1,
Appropriation Act No.2, 2007-2008
for the
purposes of this Vote and to provide a further amount
of
Foreign Affairs and International
Trade - Department
Vote 12a
- To increase,
pursuant to subsection 10(3.1) of the
Export Development
Act
, the contingent liability of the Corporation referred
to in paragraph 10(3)(b) of that Act from $27,000,000,000 to
$30,000,000,000
Treasury Board -
Secretariat
Vote 15a
- Compensation
Adjustments - Subject to the approval of the Treasury
Board, to supplement other appropriations that may need to be
partially or fully funded, as a result of adjustments made to
terms and conditions of service or employment of the federal
public administration, including members of the Royal Canadian
Mounted Police and the Canadian Forces, Governor in Council
appointees and Crown corporations as defined in section 83 of the
Financial Administration Act
Vote 22a
- Operating Budget Carry Forward
- Subject to the approval of the Treasury Board, to
supplement other appropriations for the operating budget carry
forward from the previous fiscal year
Vote 23a
- Paylist Requirements -
Subject to the approval of the Treasury Board, to supplement
other appropriations for requirements related to parental and
maternity allowances, entitlements on cessation of service or
employment and adjustments made to terms and conditions of
service or employment of the public service including members of
the Royal Canadian Mounted Police and the Canadian Forces, where
these have not been provided from Vote 15, Compensation
Adjustments
Treasury Board - Office of the Public
Sector Integrity Commissioner
Vote 27a
- Program expenditures -- To
authorize the transfer of $1,425,420 from Treasury Board Vote 35,
Appropriation Act No. 2, 2007-2008
for the purposes of
this Vote and to provide a further amount of
Finance -
Department
Vote L10a
- In accordance
with the
Bretton Woods and Related Agreements Act
, the
issuance and payment ofnon-interest bearing, non-negotiable
demand notes in an amount not to exceed
$318,280,000
to the International Development
Association
Foreign Affairs and International Trade -
Canadian International Development Agency
Vote 25a
- The grants listed in the
Estimates
, contributions
and payments to
international financial institutions in accordance with the
International Development (Financial Institutions) Assistance
Act
for international development assistance, international
humanitarian assistance and other specified purposes, in the form
of cash payments or the provision of goods, commodities or
services
Human Resources and Skills
Development - Department
Vote 1a - Operating expenditures and authority to make recoverable expenditures on behalf of the Canada Pension Plan and the Employment Insurance Account and, pursuant to paragraph 29.1(2)(a) of the Financial Administration Act , authority to spend revenues received in the fiscal year arising from the provision of Public Access Programs Sector services to offset related expenditures incurred in the fiscal year, and the payment to each member of the Queen's Privy Council for Canada who is a Minister without Portfolio or a Minister of State who does not preside over a Ministry of State of a salary not to exceed the salary paid to Ministers of State who preside over Ministries of State under the Salaries Act , as adjusted pursuant to the Parliament of Canada Act and pro rata for any period of less than a year -- To authorize the transfer of $16,138,000 from Public Works and Government Services Vote 1, Appropriation Act No. 2, 2007-2008 for the purposes of this Vote
1.
Summary of these
Supplementary Estimates
This table identifies Budgetary
2
and
Non-Budgetary
3
Supplementary Estimates by department,
agency and Crown corporation, and by type of parliamentary
authority (annual Vote and Statutory requirements).
The first two columns entitled “Authorities to date”
represent the Estimates to date as presented in the Main
Estimates.
The next six columns entitled “These Supplementary
Estimates” are the current requirements as provided in the
Supplementary Estimates (A). These requirements are split into
three categories: Transfers, To be Voted
4
and
Statutory
5
.
The last two columns entitled “Total Estimates to
Date” provides the reader with an update of total Budgetary
and Non-Budgetary requirements for 2007-2008.
2.
Summary of Estimates to
Date for 2007-2008
This table displays Main Estimates together with
the Supplementary Estimates (A) and contains a breakdown of
funding by Budgetary and Non-Budgetary/Voted and Statutory
requirements.
2
Budgetary expenditures encompass the
cost of servicing the public debt; operating and capital
expenditures; transfer payments and subsidies to other levels of
government, organizations and individuals; and payments to Crown
corporations and separate legal entities.
3
Non-budgetary expenditures (loans, investments and
advances) are outlays that represent changes in the composition
of the financial assets of the Government of Canada.
4
Voted requirements are those for which the
government must seek Parliamentary approval through an
Appropriation Act. For additional information on votes and vote
wording, see the Proposed Schedule to the Appropriation
Bill.
5
Statutory authorities are those that Parliament has
approved through other legislation that sets out both the purpose
of the expenditures and the terms and conditions under which they
may be made. Statutory spending is included in the Supplementary
Estimates for information only.
3.
Proposed Schedules to
the Appropriation Bill
This table provides the reader with a preview of
the Appropriation bill. As noted previously, Supplementary
Estimates directly support the bill. This table provides a list
of Vote numbers, Vote wording and the requested funds that will
be proposed to Parliament for approval. There are two schedules
to the Appropriation bill in Supplementary Estimates: the first
identifies those items for the fiscal year ending March 31, 2008
whereas the second identifies those items for the fiscal year
ending March 31, 2009, specifically, multi-year appropriations
for the Canada Revenue Agency, Parks Canada Agency, and Canada
Border Services Agency.
Only positive adjustments to departmental appropriations are
included in the Proposed Schedules to the Appropriation bill.
Where an organization has a net zero or negative amount displayed
in these Supplementary Estimates, no change to existing spending
authority is requested of Parliament.
Once the Appropriation bill is approved, the Vote wording becomes
the governing conditions under which expenditures may be made. As
a result, the following kinds of Votes can appear in
Supplementary Estimates:
4.
Statutory Items in
these Supplementary Estimates
This table provides Parliament with an update on
significant changes to expenditure forecasts of major statutory
items. Statutory items are those that Parliament has approved
through other legislation that sets out both the purpose of the
expenditures and the terms and conditions under which they may be
made. Statutory spending is displayed in the Supplementary
Estimates for information only.
5.
Summary of Changes to
Voted Appropriations
This table displays all Voted information displayed
in these Supplementary Estimates in Ministry order.
The first column (Vote Number) indicates the Vote that is to be
augmented through these Supplementary Estimates. The letter
accompanying the Vote indicates which Supplementary Estimates was
used to augment the Vote.
The second column (Gross Amount) displays the total amount of
funding being sought in these Supplementary Estimates by the
respective department.
The third columns (Less: Available Spending Authorities)
represents unused spending authority being used by organizations
to minimize the amount of additional spending authority being
requested in these Supplementary Estimates. Additional
information on these amounts is provided for in the respective
departmental detail.
The fourth column (Net Amount) displays the net amount of
incremental funding being reflected in these Supplementary
Estimates. However, it should be noted that the Proposed
Schedules to the Appropriation Bill do not reflect funding for
organizations where the net amount is zero or negative.
6.
Supplementary Estimates by Standard
Object of Expenditure
To determine and report more accurately the impact of government
revenues and expenditures on the rest of the economy, the net
amount of government purchases and sales by standard object must
be determined. All departments, including those that use
revolving funds, must charge their expenditures for purchases to
standard object expense categories. Standard objects are the
highest level of object classification used for parliamentary and
executive purposes, and are reported in the Main and
Supplementary Estimates and the Public Accounts. The standard
objects of expenditure are as follows:
A brief explanation of each Standard Object is provided at the end of the introduction section.
7.
Allocations from
Treasury Board Central Votes
This summary table provides a comprehensive list of
allocations from Treasury Board (TB) Central Votes for Government
Contingencies, Government-wide Initiatives, Compensation
Adjustments, Operating Budget Carry Forward and Paylist
Requirements.
Government Contingencies
(TB Vote 5) - As approved
in the 2007-2008 Main Estimates there can be two types of TB Vote
5 funding: permanent and temporary. Permanent funding can be
provided for paylist shortfalls such as severance pay and
parental benefits, which cannot be predetermined and are,
therefore, paid centrally throughout the year. Temporary funding
can be provided for urgent miscellaneous, minor and unforeseen
expenditures, which were not provided for in the Main Estimates
and which are required before the next Supplementary Estimates
receive Royal Assent. Once Parliament approves the Appropriation
Bill for Supplementary Estimates and the Governor General
provides Royal Assent, the temporary funding is reimbursed to TB
Vote 5.
However, it is proposed in these Supplementary Estimates to
create a separate Vote for paylist requirements and to amend the
TB Vote 5 wording by removing reference to permanent paylist
allocations. If Parliament approves the new central Votes
(operating budget carry forward and paylist requirements) and the
related changes to the TB Vote 5 wording, the following new
criteria must be met in order for Treasury Board to approve
access to TB Vote 5:
Government-Wide Initiatives
(TB Vote 10)
- This Vote supplements other appropriations in support of
the implementation of strategic management in the public service
of Canada. Departments and agencies are not required to reimburse
funding allocated from Vote 10.
Compensation Adjustments
(TB Vote 15) - This Vote
supplements other appropriations that may need to be partially or
fully augmented as a result of adjustments made to terms and
conditions of service or employment of the federal public
administration, including members of the Royal Canadian Mounted
Police and the Canadian Forces, Governor in Council appointees
and Crown corporations as defined in section 83 of the
Financial Administration Act
. Departments and agencies
are not required to reimburse funding allocated from Vote
15.
Operating Budget Carry Forward
(TB Vote 22) - This
Vote supplements other appropriations by authorizing a carry
forward of unused funds from the previous fiscal year up to a
maximum of five per cent of departments' and
agencies' Main Estimates operating budget as was
established in the previous fiscal year. Departments and agencies
are not required to reimburse funding allocated from Vote
22.
Paylist Requirements
(TB Vote 23) -
This Vote supplements other appropriations by providing the
government with funding to meet legal requirements of the
employer such as parental leave, maternity leave, entitlements
upon cessation of service or employment and adjustments made to
terms and conditions of service or employment in the public
service. Departments may access this vote throughout the fiscal
year. Supplemental paylist requirements are generally identified
towards the end of each fiscal year, and no requests have been
submitted for Treasury Board consideration at the time of
preparation of these Supplementary Estimates. Departments and
agencies are not required to reimburse funding allocated from
Vote 23.
8.
Horizontal Items included in these
Supplementary Estimates
A horizontal initiative is an initiative in which partners from
two or more departments have established a formal funding
agreement (e.g. Memorandum to Cabinet, Treasury Board submission,
federal-provincial agreement) to work toward the achievement of
shared outcomes.
This table provides a summary of those items for which funding is
sought in these Supplementary Estimates. While the list is not
exhaustive, it does provide an overview of initiatives related to
these Supplementary Estimates where two or more organizations are
seeking incremental funding increases.
9.
Transfers between organizations
included in these Supplementary Estimates
Departments often request the authority to transfer monies
between organizations for various purposes. This table provides a
summary of these transactions.
10.
$1 Items included in these
Supplementary Estimates
Supplementary Estimates often include what are known as
“one dollar items”, which seek an alteration in the
existing allocation of funds or to existing vote wording (as in
the case of loan guarantees) as authorized in the Main Estimates.
The purpose of a one dollar item is not to seek new or additional
funds, but rather to re-allocate existing spending authorities
between votes and/or to provide appropriate authorities.
Therefore, since no new funds are requested, the
“one-dollar” amount is merely symbolic.
For example, one-dollar items may be used
to:
Each organization is divided into five
sections:
1.
Ministry
Summary
This table displays all voted and statutory information in
Ministry order, including:
Where the total program supplement results in a net
zero or negative amount for an organization, this will not
form
part of the Appropriation Bill for these Supplementary Estimates.
Net zero or negative amounts are displayed for
information purposes only and do not change the Appropriation
Bill.
2.
Explanation of
Requirements
This section provides a description of the
individual items or initiatives for which spending authority is
being requested. Horizontal initiatives affecting more than one
organization are flagged as (
horizontal item
) and will
be displayed in the summary table “Horizontal Items
included in these Supplementary Estimates”, presented at
the front end of these Supplementary Estimates.
This section also identifies all transfers between and within
organizations, whether they relate to: a transfer of monies
between organizations to accomplish a particular objective; the
transfer of responsibility for the delivery of a program;
realignments flowing from machinery changes announced by the
government; or transfers within an organization to support
program needs. Transfers do not have an impact on new
appropriations being requested by organizations. Transfers will
be displayed in the Ministry Summary separately from new
appropriations and will also be displayed in the summary table
dealing with transfers between organizations at the front end of
these Supplementary Estimates.
3.
Explanation
of Funds Available
This section provides information about funds that
are used to offset or reduce new spending requirements included
in Supplementary Estimates. To minimize the amount of new
appropriation authorities requested from Parliament, surplus
spending authority available in one Vote can be redirected to
another Vote to reduce the overall amount of supplementary
spending authority required. As well, surplus spending authority
available in a number of frozen allotments can be used with
Treasury Board authority to reduce the amount of new
appropriations required.
Some examples of surplus spending authority used for offsets
include: funds transferred from one Vote to another Vote in the
same organization; or funds moved from one fiscal year to another
fiscal year in the same organization.
4.
Transfer
Payments
This table provides a listing of transfer payments
by program activity.
A transfer payment is a grant, contribution or other payment made
for the purpose of furthering an organization's objectives
but for which no goods or services are received.
Grants, contributions and other transfer payments differ in
several respects:
5.
New Major
Capital Projects
This section provides a listing of new major
capital projects not shown in previous Estimates and which each
have a total estimated cost of $1 million or more. The
information is presented by program activity and by region (from
east to west), and provides total estimated costs, as well as the
amount expected to be spent during the current fiscal year.
1. Personnel
2. Transportation and Communications
3. Information
4. Professional and Special Services
5. Rentals
Storage and warehousing services is, however, in Standard Object 4 even though it involves the rental of space.
6. Purchased Repair and Maintenance
7. Utilities, Materials and Supplies
o laboratory and scientific supplies, including samples for testing
o drafting, blueprinting and artists' supplies; supplies for surveys and investigationso chemicals
o hospital, surgical and medical supplies o works of art for exhibits, and historical material for galleries, museums and archiveso char service supplies
o coal and wood o electrical supplies o repair parts other than parts normally acquired with equipment at the time of purchase for aircraft, ships, road vehicles, and for communication and other equipment; and all other materials and supplies.
8. Acquisition of Land, Buildings, and
Works
Expenditures pursuant to contracts for new construction for casual employees hired or continuing employees assigned to work full or part-time on specified projects, travel, professional services, equipment rentals, equipment maintenance and of materials purchased directly for use on such projects are charged to the relevant standard objects (Standard Objects 1 to 9).
9. Acquisition of Machinery and Equipment
10. Transfer Payments
Most of the payments in this standard object
category are identified in the Estimates as “Grants”
or “Contributions”. The former are not subject to
audit and are therefore restricted by Parliament as to amount and
recipient and often as to purpose through the approval of the
supply bill which specifies “grants listed in the
Estimates”; the latter are conditional and subject to audit
and are not so restricted.
11. Public Debt Charges
12. Other Subsidies and Payments
Miscellaneous expenditures include licences, permits and payments for dockage, towage, wharfage and mooring privileges; bonding of government employees, loss of personal effects, and expenditures for small miscellaneous articles and services. Also included are many small items and services that do not lend themselves to identification under specific headings detailed in this summary.