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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 provides the context for these Supplementary Estimates by presenting 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 (B) 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. These Votes were approved by Parliament through Supplementary Estimates (A) 2007-2008 and the enabling Appropriation Act No. 3, 2007-2008.
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 Operating Budget Carry Forward Vote (TB Vote 22) provides the authority to consolidate 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.
Paylist requirements are legal obligations of the
employer for employee benefit items, such as severance pay and
parental benefits. The approval by Parliament of a central Vote
for paylist items (TB Vote 23) 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 a continual process to
facilitate the review of Estimates by researchers,
Parliamentarians and Canadians and support better financial
management practices within government.
The purpose of Supplementary Estimates is to present to Parliament information on the Government of Canada'sspending requirements which were either not sufficiently developed in time for inclusion in the Main Estimates, or have subsequently been refined to account for developments in particular programs and services. Supplementary Estimates also provide updated information on changes to expenditure forecasts of major statutory items. In addition, they are used to seek parliamentary approval for such items as: transfers of money between Votes; debt deletion; loan guarantees; new or increased grants; and changes to Vote wording.
Normally there are at least two Supplementary Estimates documents tabled each year. Each document is identified alphabetically (A, B, C, etc.). The first regular Supplementary Estimates document is normally tabled in late October and the final document in February. Depending on the urgency and on timing requirements related to government spending priorities, additional Supplementary Estimates may be tabled.
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 | 1,266.3 | 1,266.3 | |
Statutory Authorities | 2,948.1 | 78.4 | 3,026.5 |
|
|
|
|
Total | 4,214.4 | 78.4 | 4,292.8 |
|
|
|
|
Table 2 provides a reconciliation of these
differences.
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 | ||
Supplementary Estimates (B), 2007-2008 | 4.3 | ||
|
|||
228.6 | |||
Adjustments : | |||
Net adjustment, from net to gross basis of Budget | |||
Presentation | 14.8 | ||
Other adjustments** | (10.0) | 4.8 | 233.4 |
|
|
|
|
Variance | 0 | ||
|
|
|
|
* | Includes $167.7 million for the Canada Revenue Agency, $50.7 million for Parks Canada Agency and $172.9 million for Canada Border Services Agency from 2006-2007 multi-year appropriations. |
** | Other adjustments, consisting of cash disbursements for capital acquisition, expenditures charged to prior years and program expenses not yet allocated. |
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 in excess of $25
million
(voted and
statutory) comprising the increase of $4.3 billion presented in
these Supplementary Estimates.
Funding is required for grant payments to the centres of excellence for commercialization and research announced in Budget 2007. The seven centres of excellence (located in Halifax, Toronto, Sainte-Foy, Montreal and Vancouver) focus on priority areas in research and commercialization, which are key elements of the Entrepreneurial Advantage component of Canada's new Science and Technology Strategy. These grant payments flow through each of the three federal granting agencies, due to varying areas of research being conducted at the centres.
b. Major Specific Initiatives: i) Funding to the Department of Indian Affairs and Northern Development for payment to the Quebec Cree to settle implementation issues respecting the James Bay and Northern Quebec Agreement and related litigation ($1.1 billion)In 2007, the Government came to an agreement with the Quebec Cree totalling $1.4 billion. The agreement enables Canada to fulfill its obligations towards and improve relations with the Cree and Inuit of Quebec, as well as with the Province of Quebec, with respect to the James Bay and Northern Quebec Agreement. The settlement of the Agreement includes: the Cree taking on certain implementation obligations under the James Bay and Northern Quebec Agreement for the next 20 years (i.e. administration of justice and economic and social development); as well as the modernization of Cree regional governance and the commitment to self- government negotiations.
ii) Funding to the Canadian International Development Agency for additional grants to international organizations for development assistance, programming against hunger, malnutrition and disease and international humanitarian assistance ($211 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.
iii) Funding to the Canadian Mortgage and Housing Corporation for the expansion of market-based approaches to on-reserve housing in First Nations communities through the establishment of the First Nations Market Housing Fund ($150 million)
Budget 2007 announced $300 million for the First Nations Market Housing Fund which is intended to give First Nations people living on-reserves a better chance to own their own home by providing a backstop for private sector loans. The need for adequate, affordable housing in reserve communities is considerable and contributes to the gap in quality of life between First Nations people living on-reserve and other Canadians.
iv) Funding to the Department of National Defence for increases to pay and allowances for Canadian Forces Members ($88.7 million)
This funding will be used to cover the 2% pay adjustment for non-commissioned members, general service officers and pilots in the ranks of lieutenant-colonel and below; and for medical and dental officers in the ranks of lieutenant and below. The funding increase is required to ensure equity in relation to the national rate of inflation (2%) until such time as collective agreements and service contracts are finalized.
v) Funding to the Department of Indian Affairs and Northern Development to address extraordinary demands and associated evacuation costs as a result of fires and flooding and to address the high fuel costs in First Nations communities that are served by diesel generating plants ($50.3 million)
Under the
Emergency Management Act,
2007
, the Government is responsible for addressing
emergency preparedness and emergency management on all Indian
lands across Canada. These funds will be used to address
urgent health and safety issues associated with evacuation
costs as a result of fires and flooding and, in
the case of emergency management, are needed to meet legal or
contractual obligations.
vi) Funding to Treasury Board Secretariat for compensation for Salary Adjustments ($43.3million)
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, 2007 - December 14, 2007.
vii) Funding for the operations of the Canadian Air Transportation Security Authority ($41.1 million)
Funding will support security screening
operations due to increased passenger volumes and enhanced
security measures as a result of the ban on liquids and gels,
and airport expansions. Total operating funding amounts to
$35 million, while capital requirements totalling $6 million
are required for the Quebec City airport expansion.
viii) Funding to the Department of Indian Affairs and Northern Development to pay for out of court settlements ($30.9 million)
The Department of Indian Affairs and Northern Development will use these funds to provide out-of-court settlements in cases involving forestry management, interest payments by the Government in association with a loan guarantee and land settlement claims.
ix) Funding to the RCMP to address shortfalls related to the costs of providing contract policing services ($29.2 million)
Under the Police Service Agreements between the Government of Canada and various provinces and territories, the RCMP is contracted to provide policing services on a cost recovery basis to provinces, territories and municipalities. These funds will be used to resolve a shortfall in the funding for contract policing services and will satisfy the federal obligations under the Police Service Agreements that are based on provincial and territorial incremental service level requirements for the period.
In addition to these major items reduced
requirements of various departments reflected in these
Supplementary Estimates result in a net voted increase of $1.3
billion.
Statutory payments are made to the Newfoundland Offshore Petroleum Resource Revenue Fund in amounts equal to federal royalty, tax and other miscellaneous revenues generated in the offshore. The $400M increase for 2007-08 is related to increased royalty estimates resulting from increases in oil production and rises in oil prices.
ii) Compensation from Health Canada for individuals affected with the Hepatitis C virus through the Canadian blood supply before 1986 and after 1990 ($1.0 billion)The Government has placed funds in trust pursuant to settlement of claims for compensation for individuals infected with the Hepatitis C virus through the Canadian blood supply before 1986 and after 1990. This settlement is based, to the extent possible, on parity with the federal share of compensation for those infected from 1986-1990. For individuals infected with hepatitis C, the compensation amounts range from under $10,000 to over $400,000. In addition to these amounts, eligible class members can apply for damages for past loss of income and loss of services. The number of beneficiaries will be determined as claimants come forward and claims are adjudicated by the trustee.
iii) Funding from the Department of Agriculture and Agri-Food to help transition producers from the current Business Risk Programming to the new Agrilnvest Program ($561.1 million)
The AgriInvest Kickstart Program will provide a one-time
federal only payment to all producers in the form of grants and
contributions to their AgriInvest savings accounts. $561.1
million in transfer payments will be made to help producers
transition from the current Business Risk Management
Programming to the new AgriInvest Program.
iv) Funding to Canada Revenue Agency to provide payments to provinces under the Softwood Lumber Products Export Exchange Act ($437.0 million)
Canada Revenue Agency is responsible for collecting from, and making payments to the provinces based on the charges collected over the course of the application of the Canada - US Softwood Lumber Agreement . It is estimated that $437M will be paid in these Supplementary Estimates to provinces under the Softwood Lumber Products Export Charge Act. These payments have been reduced by several factors including: refunds paid to the softwood lumber industry, costs of the administration and implementation of the Agreement, and costs incurred for any litigation resulting from the Act.
v) Newfoundland Fiscal Equalization Offset Payments from the Department of Natural Resources ($188.6 million)
Regulations under the Fiscal Equalization Offset Payments of the Canada-Newfoundland Atlantic Accord Implementation Act allow Newfoundland and Labrador to be compensated for losses to equalization payments due to increases in offshore oil and gas revenues. The forecast equalization offset payment for 2007-2008 will be approximately $188.6M.
vi) Funding from the Department of Agriculture and Agri-Food under the Disaster Relief Framework that provides a coordinated process for federal, provincial and territorial governments to respond to agricultural disasters ($63.0 million)
The AgriRecovery Program is a disaster relief framework which ensures that producers can count on rapid assistance from Government when affected by small disasters - those that are regional in scope and have a relatively small impact on Canadian industry meaning these disasters can easily be contained and have few trade implications. These funds will be used to support the development of a coordinated process for federal, provincial, and territorial governments to respond rapidly when these types of disasters strike.
vii) Funding to Human Resources and Skills Development to support increases to the forecast of Canada Education Savings grant payments mainly due to the enhancements announced in Budget 2007 ($42.0 million)
The Canada Education Savings Grant from the
Government of Canada is designed to support children's
education after high school. For every dollar families save in
their child's Registered Education Savings Plan, the
Canada Education Savings Grant could add up to 40 cents or
more. Funds will be used to cover increasing costs associated
with program enhancements including increasing mail outs that
were part of the program's communication
strategy.
viii) Contributions from the Department of Agriculture and Agri-Food in support of Business Risk Management Programs under the Agricultural Policy Framework - Canadian Agricultural income Stabilization Program ($37.0 million)
The Canadian Agricultural Income Stabilization Program is designed as a quasi-insurance program to allow it to respond to needs within the agricultural sector for financial support due to fluctuations in income. Contributions of $37 million will be made in support of Business Risk Management Programs under the Agricultural Policy Framework - Canadian Agricultural Income Stabilization Program.
ix) Funding to Human Resources and Skills Development to support increases to the forecast of the Guaranteed Income Supplement benefit payments based on updated population and average monthly rate forecasts ($36.0 million)
The estimated number of beneficiaries has decreased from 1,634,112 to 1,597,631, accounting for a decrease of $147 million. Meanwhile, the average forecast monthly rate has increased from $378.03 to $388.54 resulting in an increase of $183 million. The net effect is an increase of $36 million in these Supplementary Estimates.
x) A decrease to the forecast of payments under the Canada Student Financial Assistance Act due to a combination of projected decreases in alternative payment costs and an increase in debt management measures. ($35.3 million)
The net overall decrease of $35.3 million is due to a combination of two factors: increases in operating expenditures ($8.6 million) as service providers are managing a larger number of accounts and increasing their transaction generated fees; combined with decreases in transfer payments ($43.9 million) as program costs have declined due to a significant reduction of accounts returned to government. The net effect is a decrease of $35.3 million.
xi ) A decrease to the forecast of Old Age Security benefit payments based on updated population and average monthly rate forecasts ($52.0 million)
The net overall decrease of $52.0 million is due to a combination of three factors: an anticipated increase in the estimated number of eligible beneficiaries accounting for an increase of $41 million in benefit payments coupled with an increase to the forecasted average monthly rate for the Old Age Security basic ($15 million); these increases are offset the Old Age Security benefit repayment that will reduce estimated payments by approximately $108 million. The net effect is a decrease of $52.0 million.
3. Non-budgetary statutory spending is forecast to increase due to funding to Human Resources and Skills Development to support increases of net loans disbursed under the Canada Student Financial Assistance Act due to a reduction in loan repayments by borrowers ($78.4 million)
The increase in net loans disbursements is mainly due to lower than anticipated repayments. Net loans disbursements are the aggregate of loan disbursements minus loan repayments. The lower than anticipated repayments are due to increased utilization of debt management measures, thereby allowing students to temporarily forego repaying their loans while they are on such measures.
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 and the tabling of Supplementary Estimates (A), 2007-2008.
As a result of recent changes to the format and presentation of Supplementary Estimates, negative dollar amounts for voted and statutory appropriations are now presented as an information item in the detail by department, agency and Crown corporation, wherever applicable.
In those departments where a negative appropriation has been presented in previous Estimates for information purposes, this information has the effect of creating differences between the “Total Estimates to date” column that has been used in previous documents and the amounts actually voted by Parliament. Consequently, the custom of presenting “Previous Estimates” is no longer relevant as it may not reflect the total funds approved by Parliament.
Thus, in order to better reflect the nature of information presented to Parliament, the format of the Ministry Summaries has been changed to reflect “Authorities to date” as the starting point for the analysis of changes to specific departmental votes rather than “Previous Estimates”. “Authorities to date” reflect the total value of appropriations voted by Parliament in the enabling Supply bills and can differ from the information provided within Estimates documents because of the inclusion of negative dollar amounts that have been provided for information purposes only. Content and descriptions within the detail by department have also been modified to reflect the sum of appropriations approved through the enabling Supply bills. It should be noted that statutory updates presented in Estimates documents can also reflect negative dollar adjustments. However, since statutory items are presented as information items only, and are not voted by Parliament, adjusted forecasts provided in previous estimates are brought forward in the “Authorities to date”.
During 2007-2008, and pursuant to the Public Service Rearrangement and Transfer of Duties Act, the Government announced a series of reorganizations to the structure of certain ministries. The reorganizations resulted in the following change to these Supplementary Estimates:
Changes in authorities include Votes and Statutory items that contain specific authorities that differ from those included in the 2007-2008 Main Estimates and Supplementary Estimates (A), 2007-2008, as well as new expenditure authorities appearing for the first time. Consistent with a 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.
The following new Votes have been added since Main Estimates and Supplementary Estimates (A):
Agriculture and Agri-Food - Department
Vote 12b - To write-off the projected net drawdown authority used by the Canadian Pari-Mutuel Agency Revolving Fund of up to $500,000 effective March 31, 2008
Human Resources and Skills Development - Department
Vote 7b - Pursuant to section 25(2) of the Financial Administration Act , to writeoff from the Accounts of Canada $364,080 in principal and $43,270 in interest for 15,473 direct financing and integrated Canada Student Loan accounts for the period of February 2005 to November 2006 and 32,575 small debit balances at service providers for the period of November 2004 to November 2006 - To authorize the transfer of $407,350 from Human Resources and Skills Development Vote 5, Appropriation Act No. 2, 2007-2008 for the purposes of this Vote
Human Resources and Skills Development - Canada Mortgage and Housing Corporation
Vote 16b - To increase from $350,000,000,000 to $450,000,000,000 the limit of the aggregate outstanding insured amount of all insured loans by Canada Mortgage and Housing Corporation, pursuant to paragraph 11(b) of the National Housing Act
The following Vote wording (underscored) has been amended since Main Estimates and Supplementary Estimates (A):
Environment - Department
Vote 10b
- The grants listed
in the Estimates and contributions,
contributions to developing countries in accordance
with the Multilateral Fund of the Montreal
Protocol taking the form of cash payments or the provision of
goods,
equipment or services
- To authorize the transfer of $150,000 from Environment
Vote 1, $690,000 from Transport Vote 1, $111,000 from Health Vote
1, $15,000 from Agriculture and Agri-Food Vote 30, $15,000 from
Fisheries and Oceans Vote 1, and $15,000 from National Defence
Vote 1,
Appropriation Act No. 2, 2007-2008
for the
purposes of this Vote
The following new statutory items have
been added since Main Estimates and Supplementary Estimates
(A):
Agriculture and Agri-Food -
Department
Grants and contributions for the AgriInvest Kickstart
Program
Contribution payments for the AgriInvest Program
Grant payments for the Agricultural Disaster Relief Program
- AgriRecovery
Canada Revenue Agency
Payments under the
Energy Costs Assistance Measures
Act
Payments to provinces under the
Softwood Lumber Products
Export Charge Act
Environment - Department
Grant to the Canada Foundation for Sustainable Development
Technology
Health - Department
Compensation for individuals infected with the Hepatitis C virus
through the Canadian blood supply before 1986 and after
1990
Natural Resources -
Department
Newfoundland Fiscal Equalization Offset Payments
Grant to the Canada Foundation for Sustainable Development
Technology
Overview of Summary Tables
This section provides an overview of the following summary tables
provided in the Supplementary Estimates.
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 and Supplementary Estimates (A).
The next six columns entitled “These Supplementary
Estimates” are the current requirements as provided in
Supplementary Estimates (B). 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 amounts being requested in these Supplementary Estimates (B) 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:
Program Expenditures Votes - This type of Vote is used when there is no requirement for either a separate “Capital Expenditures” Vote or a “Grants and Contributions” Vote because neither equals or exceeds $5 million. In this case, all program expenditures are charged to the one vote.
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 in the respective departmental detail sections.
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. Budgetary Supplementary Estimates by Standard Object of Expenditure
To determine and report more accurately the impact of government expenditures on the rest of the economy, the net amount of government purchases 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) -This summary
table provides a comprehensive list of organizations that have
received temporary Treasury Board Contingency Vote (TB Vote 5)
funding. 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.
The following 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. 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. Authorities to date do not take into account allocations from central Votes for operating budget carry forward and paylist requirements.
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.
2. Transportation and Communications
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
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. Grants and their total values have a legislative character and specific descriptions that govern their use. Grants are also presented in departmental Estimates by Program Activity for information purposes.
11. Public Debt Charges12. Other Subsidies and Payments