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This Supplementary Estimates document is presented in three distinct sections:
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.
Supplementary Estimates documents are tabled in Parliament approximately one month in advance of the related Appropriation Act 1 . This period is intended to provide the various Standing Committees of Parliament with sufficient time to review proposed spending before introduction of the Appropriation Act.
The purpose of Supplementary Estimates is to present to Parliament information on the Government of Canada's spending 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 as well as on such items as: transfers of money between Votes; debt deletion; loan guarantees; new or increased grants; and changes to Vote wording.
These Supplementary Estimates continue to reflect the government's commitment to renew the Expenditure Management System (EMS). Normally there are at least two Supplementary Estimates documents tabled each year. Each document is identified alphabetically (A, B, C, etc.). In recent years, the first regular Supplementary Estimates document has been tabled in late October and the final document in February.
However this year, in keeping with government commitments to renew the EMS, Supplementary Estimates (A), 2008-09 are being tabled in the spring in order to facilitate a closer alignment of the Estimates to the Budget. These spring Supplementary Estimates will also allow for Parliamentary review of departmental program requirements much earlier in the fiscal year, and in turn will allow departments to implement planned spending for approved programs in support of results for Canadians in a timely manner.
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. |
Table 1 provides a financial overview of these Supplementary Estimates.
Table 1 - Total Supplementary Estimates ($ millions)
Budgetary | Non-Budgetary | Total | |
|
|
|
|
Voted Appropriations | 3,614.0 | 0 | 3,614.0 |
Statutory Authorities | 443.5 | 0 | 443.5 |
|
|
|
|
Total | 4,057.5 | 0 | 4,057.5 |
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|
|
|
Spending in the Supplementary Estimates is consistent with the fiscal framework established in the February 2008 Budget.
Where differences exist between the to-date total budgetary Estimates and planned budgetary expenses for 2008-09, these differences are attributable largely to the following:
Table 2 provides a reconciliation of these
differences.
Table 2 - Budgetary Expenditures ($ billions) | |||
|
|
|
|
Budget (February 2008) | 239.6 | ||
Estimates to-date : | |||
2008-09 Main Estimates* | 221.5 | ||
Supplementary Estimates (A), 2008-09 | 4.1 | 225.6 | |
|
|||
Adjustments : | |||
Net adjustment, from net to gross basis of Budget | |||
Presentation | 15.2 | ||
Other adjustments** | (1.2) | 14.0 | |
|
|
|
|
Total | 239.6 | ||
|
|
|
|
Variance | 0 | ||
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|
* | Budget presents expenses on a gross basis, whereas Main Estimates are presented on net basis. Certain revenues are netted against budgetary expenses. |
** | Other adjustments, consisting of cash disbursements for capital acquisition, expenditures charged to prior years and program expenses not yet allocated. |
Overview of 2008-09 to-date
(Supply issues)
Overview of Major changes to
Budgetary Spending
The following provides an overview of the major items (i.e. those greater than $100 million) in total budgetary spending (Voted and Statutory) comprising the increase of $4.1 billion presented in these Supplementary Estimates.
1. Voted budgetary spending is forecast to increase by $3.614 billion and is largely attributable to the following key initiatives:a. Major initiatives affecting more than one organization (horizontal initiatives)
i) Funding to implement the First Nations Water and Wastewater Action Plan to support continued access to safe drinking water and wastewater services ($162.9 million)Budget 2008, in support of strengthening partnerships with Aboriginal Canadians, provided $330.6 million over two years to Indian Affairs and Northern Development and Health to improve access to safe drinking water and wastewater systems in First Nations communities. The objective of the action plan will be to support First Nations communities in maintaining their drinking water and wastewater services to a level comparable to those enjoyed by other Canadians.
b. Major Specific Initiatives:i) Funding to National Defence for the major capital equipment project to secure tactical airlift capability ($557.3 million)
This funding will be used to acquire a new aircraft fleet that will transport troops and equipment within a region and/or theatre of operation, replacing 13 older Hercules aircraft. These aircraft will be used for tactical airlift, tactical air-to-air refuelling, and search and rescue.
ii) Funding to the Office of Infrastructure Canada for a new contribution program entitled Building Canada Fund as a component of the Building Canada Infrastructure Plan ($390.7 million) Announced in Budget 2007 as part of the Building Canada Infrastructure Plan, the Building Canada Fund is designed to support a growing economy, a cleaner environment and stronger and safer communities by providing contributions to national, regional and local infrastructure priorities. Projects under the Building Canada Fund include the major infrastructure component, which supports projects that will have national or regional benefits for the economy, the environment or communities, or the communities component, which supports projects that address the needs of communities with populations of less than 100,000.iii) Funding to Agriculture and Agri-Food to assure program continuity in the implementation of the Growing Forward Policy Framework ($285.2 million)
This funding will be used to continue existing non-Business Risk Management (BRM) programming for one- year while the new Growing Forward policy framework is finalized and implemented with partners and stakeholders. Non-BRM programs provide agricultural producers with the tools and services that are needed to achieve more diversification, value-added growth, the highest standards of environmental stewardship and to ensure food safety.
iv) Funding to Transport for the implementation of the Gateways and Border Crossings Fund Contribution Program ($223.1 million) This funding will be used for investments in strategic infrastructure at key international trade gateways and corridors to accommodate increases in trade traffic at key border crossings. The Fund will also provide infrastructure funding to partners through contributions for investment in federal assets essential to achieving the Fund's objectives and provide resources to ensure that gateway and trade corridor strategies are properly developed, funded and implemented.v) Funding to Indian Affairs and Northern Development for out-of-court settlements ($163.5 million)
These funds will be directed towards concluding and executing two settlement agreements with First Nations parties. Together, these settlements reflect Canada's ongoing commitment to resolving outstanding grievances with First Nations through negotiation, rather than litigation, where possible .
vi) Funding to Industry to support strategic investments in innovation under the Technology Partnerships Canada Program and the Strategic Aerospace and Defence Initiative ($121.3 million )The Strategic Aerospace and Defence Initiative (SADI) was created to facilitate industrial research and development by the federal government in Canadian aerospace, defence, space and security, as well as to foster collaboration between research institutes, universities and colleges and the private sector. The SADI will replace the Technology Partnerships Canada Program (TPC). However, the TPC terms and conditions, extended in 2007, will continue to be used for managing contribution agreements.
vii) Funding to National Defence for the land duty allowance ($120.0 million)
This funding will be used to cover the costs of the environmental allowance for Canadian Forces members serving in field units, similar to the monthly allowances provided to the Navy and Air Force. The 2007 Federal Budget allocated $60 million annually for the introduction of an environmental allowance for Canadian Forces members serving in land based units as a replacement for the Field Operations Allowance. The amount included in these Supplementary Estimates is higher than the $60 million announced in the Budget as National Defence is also being reimbursed for funding it provided from within existing reference levels in 2007-08 to implement this allowance on a timely basis. The minimum monthly rate of the allowance is $285.
viii) Funding to Atomic Energy of Canada Limited for operating and capital costs to address regulatory, health and safety, security and environmental requirements at the Chalk River Laboratories, Ontario ($120.0 million)
This funding will be used to cover costs associated with 15 capital projects and 30 operational initiatives with multiple elements in each. The funding sought will be used to supplement the basic Chalk River Laboratories site operation costs and to address additional health, safety, security and environmental requirements.
ix) Funding to the Canadian International Development Agency to support the Global Fund to Fight Aids, Tuberculosis and Malaria ($109.0 million)
The Global Fund to Fight Aids, Tuberculosis and Malaria operates as an international mechanism to finance developing country-led plans to combat AIDS, tuberculosis and malaria. The Canadian International Development Agency support to the Global Fund is consistent with the Government's international assistance priorities and Canada's strategy to focus greater support on those multilateral mechanisms that are most effective.
x) Funding to Indian Affairs and Northern Development for payments to the Quebec Cree to settle implementation issues respecting the James Bay and Northern Quebec Agreement and payments to Makivik Corporation in relation to the Chisasibi Inuit Housing Agreement ($100.8 million)
In June 2007, the Crown approved a $1.4 billion settlement between the Government of Canada and the Cree to settle implementation issues respecting the 1975 James Bay and Northern Quebec Agreement. Additionally, funding will be paid to Makivik Corporation for the construction of housing for the Chisasibi Inuit. These funds will fulfill Canada's obligation under a ten-year housing agreement signed with Makivik Corporation in 1996.
xi) Funding to Atomic Energy of Canada Limited for operating costs of the Advanced CANDU Reactor Development program ($100.0 million)
Funding of $100 million will be used for development of the Advanced CANDU Reactor (ACR). Since 2002, Atomic Energy of Canada Ltd has been developing the next generation of CANDU Reactor - ACR. The ACR has the potential for sales in international nuclear energy markets that would augment the Atomic Energy of Canada's commercial business and is an element of the organization's mandate and corporate objectives. Currently, there are 240 full time employees working on the program.
2. Statutory spending is expected to increase by $443.5 million and is mainly attributable to the following forecast changes:i) Funding to Finance for revised forecast of transfer payments to provincial and territorial governments ($254.4 million)
Finance is forecasting a net increase of $254.4 million in federal-provincial transfers for 2008-09. 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.ii ) Funding to Finance for a temporary financial incentive for provincial governments to eliminate their capital taxes ($180.0 million)
Budget 2007 provided a financial incentive for provincial governments to eliminate their capital taxes. The incentive will be paid out annually up to 2011. To be eligible for the federal payment, a province must eliminate its currently existing general capital tax or capital tax on financial institutions, or restructure a currently existing capital tax on financial institutions into a minimum tax on financial institutions.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 2008-09 Main Estimates.
Given that only a portion of funding has been granted for this fiscal year through Interim Supply, the format of the Ministry Summaries has been altered to show “Previous Estimates” as the starting point for analysis rather than “Authorities to date”. As a result, the “Previous Estimates” column now reflects the funding requested though the 2008-09 Main Estimates.
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 changes to these Supplementary Estimates:
Also, Order in Council P.C. 1996-1491 amended Schedule I.1 to the Financial Administration Act to add the Office of the Communications Security Establishment Commissioner to the list of Divisions or Branches of the Public Service of Canada and names the Minister of National Defence as the “appropriate Minister” (effective September 24, 1996).
Changes to authorities implemented through these Supplementary Estimates include Votes and Statutory items that contain specific authorities that differ from those included in the 2008-09 Main Estimates, 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:
Finance -
Department
Vote 7a - For the purposes of subsection 193(4) of the Budget Implementation Act, 2006 , the amount of the aggregate outstanding principal amount of all mortgages or hypothecs to which insurance policies that are subject to such agreements apply shall not at any time exceed is $250,000,000,000
The following Vote wording (underscored) has been amended since Main Estimates:
Finance -
Department
Vote L10a - In accordance with the Bretton Woods and Related Agreements Act , the issuance and payment of non-interest bearing, non-negotiable demand notes in an amount not to exceed $384,280,000 to the International Development Association
Foreign Affaires and International Trade - Canadian International Development Agency
Vote L30a - The issuance and payment of non-interest bearing, non-negotiable demand notes in an amount not to exceed $227,032,000 ($215,032,000+ $12,000,000) in accordance with the International Development (Financial Institutions) Assistance Act , for the purpose of contributions to the International Financial Institution Fund Accounts
Human Resources and Skills
Development - Department
Vote 1a - Operating expenditures and
( a ) authority to make recoverable expenditures on behalf of the Canada Pension Plan and the Employment Insurance Account;( b ) 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 and services to assist provinces in the administration of provincial programs funded under Labour Market Development Agreements to offset related expenditures incurred in the fiscal year; and
( c ) 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
The following new statutory items have been added since Main Estimates:
Finance -
Department
Incentives for Provinces to Eliminate Taxes on Capital ( Budget Implementation Act, 2007 ) Natural Resources - Canadian Nuclear Safety Commission Expenditures pursuant to paragraph 29.1(1) of the Financial Administration Act
Privy Council -
Department
Leader of the Government in the House of Commons and Minister for Democratic Reform - Salary and motor car allowance
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 “Previous Estimates” 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 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 2008-09.
2.
Summary of
Estimates to Date for 2008-09
This table displays Main Estimates and amounts being requested in these Supplementary Estimates (A) and contains a breakdown of funding by Budgetary and Non-Budgetary/Voted and Statutory requirements.
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: Schedule 1 identifies those items for the fiscal year ending March 31, 2009 whereas Schedule 2 identifies those items for the fiscal year ending March 31, 2010, specifically, multi-year appropriations for the Canada Revenue 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. 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 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, where applicable.
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 initiatives within 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 25) - 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 25.
Paylist Requirements (TB Vote 30) - 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 and agencies may access this Vote throughout the fiscal year. Departments and agencies are not required to reimburse funding allocated from Vote 30.
8. Horizontal Items included in these Supplementary Estimates
A horizontal initiative is an initiative in which partners from two or more organizations 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 “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:
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.
Departments, agencies and Crown corporations for which a Minister is responsible, or reports to Parliament, are grouped together to provide a total ministry presentation.
Each organization is divided into four sections:
Ministry Summary;
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. Previous Estimates do not take into account allocations from central Votes.
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.
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:
1. Personnel
2. Transportation and Communications
3. Information
4. Professional and Special Services
Storage and warehousing services is, however, in Standard Object 4 even though it involves the rental of space.
6. Purchased Repair and Maintenance
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).
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.
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.