ARCHIVED - Supplementary Estimates (B), 2008-09
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Introduction to Supplementary Estimates
Structure of these Supplementary
Estimates
This Supplementary Estimates document is presented in three
distinct sections:
-
Introduction to Supplementary Estimates
;
-
Summary Tables
; and,
-
Detail by Department, Agency and Crown
corporation.
The substance of these Supplementary Estimates is provided in
the summary tables and in the detail by department, agency and
appropriation-dependent Crown corporation. 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.
Purpose and General Information
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 were tabled
in May in order to facilitate a closer alignment of the Estimates
to the Budget. These Supplementary Estimates represent the second
opportunity for parliamentary review of departmental program
requirements this fiscal year, and will allow departments to
implement planned spending for approved programs in support of
results for Canadians in a timely manner.
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.
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:
-
Cost of servicing the public debt;
-
Operating and capital expenditures;
-
Transfer payments to other levels of government,
organizations or individuals; and
-
Payments to Crown corporations.
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 Appropriation
bill.
Statutory
expenditures are those authorized
by Parliament through enabling legislation.
Overview of these Supplementary
Estimates
Table 1 provides a financial overview of these Supplementary
Estimates.
Table 1 - Total Supplementary Estimates ($
millions)
|
Budgetary
|
Non-Budgetary
|
Total
|
Voted Appropriations
|
2,772.2
|
14.0
|
2,786.2
|
Statutory Authorities
|
(445.4)
|
0
|
(445.4)
|
Total
|
2,326.8
|
14.0
|
2,340.8
|
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:
-
a net adjustment, to account for certain major components
of budgetary expenses that are presented on a gross basis of
expenditure in the Budget, but on a net basis in the Estimates
(e.g., the Canada Child Tax Benefit, departmental revenues
levied for specific services and revenues of consolidated Crown
corporations);
-
expenditures which, for Budget and accounting purposes,
have been charged to prior years to coincide with the timing of
when the obligations were incurred;
-
accrual accounting adjustments, as well as the recognition
of 2008-09 liabilities, for items that, while being recognized,
do not require appropriations (i.e., cash) this year; and,
-
program expenses identified in a Budget or an Economic and
Fiscal Update that have yet to be allocated to a
department.
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*
|
221.0
|
|
|
Supplementary
Estimates (A), 2008-09
|
4.1
|
|
|
Supplementary
Estimates (B), 2008-09
|
2.3
|
227.4
|
|
|
|
|
|
|
Adjustments
:
|
|
|
|
Net adjustment,
from net to gross basis of Budget
|
|
|
|
presentation**
|
15.2
|
|
|
Other
adjustments***
|
(3.0)
|
12.2
|
|
|
|
|
|
Total
|
|
|
239.6
|
|
|
|
|
Variance
|
|
|
0
|
|
|
|
|
* Includes $134.9 million for the
Canada Revenue Agency, $55.1 million for the Parks Canada Agency
and $224.6 million for the Canada Border Services Agency that
lapsed within 2007-08 appropriations.
** 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)
-
The total 2008-09 Main Estimates in the amount of $221.5
billion, for which the voted budgetary spending component was
$79.0 billion, were tabled in the House of Commons on February
28, 2008. Interim Supply, in the amount of $23.4 billion,
received Royal Assent on March 29, 2008, while Full Supply for
the remaining $55.6 billion received Royal Assent on June 18,
2008.
-
The 2008-09 Supplementary Estimates (A) were tabled in the
House of Commons on May 13, 2008.
Appropriation Act No. 3,
2008-2009,
provided Full Supply in the amount of $3.6
billion for the 2008-09 Supplementary Estimates (A) and
received Royal Assent on June 18, 2008.
-
Budget 2008 was tabled on February 26, 2008. The tabling of
the 2008 Budget immediately before the 2008-09 Main Estimates
means that the government can only seek spending authority for
many of the newly announced measures through Supplementary
Estimates. Since $3.6 billion was approved through 2008-09
Supplementary Estimates (A) in June 2008, the value of these
Supplementary Estimates is consistent with previous years where
the Budget is tabled immediately before Main Estimates.
Overview of Major changes to Budgetary
Spending
The following provides an overview of the major items (i.e.
those greater than $50 million) in
total budgetary
spending
(Voted and Statutory) comprising the increase
of $2.3 billion presented in these Supplementary Estimates.
1.
Voted budgetary spending is forecast to
increase by $2.770 billion and is largely attributable to the
following key initiatives:
-
Funding to National Defence for Canada's
military mission in Afghanistan ($331.1 million)
Since the initial deployment of the
Canadian Forces to Afghanistan in early 2002, the military
mission has evolved in response to the increasing threat and
Canada's assumption of additional responsibilities in
southern Afghanistan. Changes in the nature of the mission have
greatly increased the tempo of operations and associated costs.
The funding sought in these Supplementary Estimates will be
used to cover the additional costs of operations (e.g. mission
equipment support, ammunitions, repair and overhaul, immediate
care, engineering support, etc.). In addition to the $516.8
million that has already been included in the 2008-09 Main
Estimates, this brings the total incremental mission funding
provided to National Defence in 2008-09 to $848.6 million.
-
Funding to the Office of Infrastructure of
Canada for the Provincial-Territorial Infrastructure Base
Funding Program to provide long-term, predictable and flexible
funding to provinces and territories for infrastructure ($326.7
million)
The amendments in the
Provincial-Territorial Infrastructure Base Fund included
allowing the provinces and territories to use the program
funding for operations and maintenance costs related to public
infrastructure, broadening the eligible investments category to
include provincial highways, and waiving the annual capital
plan and reporting requirements for the program's first
year in 2007-08. Due to delays in negotiations with provinces
and territories, the Office of Infrastructure of Canada is
seeking funds in these Supplementary Estimates that were not
spent in 2007-08.
-
Funding to Finance for a Payment to Nova Scotia
in respect of the Crown Share Adjustment Payment regarding
amounts relating to previous years up to March 31, 2008 ($234.4
million)
The National Energy Program in 1980
included the “Crown Share” that provided the
federal government with the right to acquire shares in
privately owned oil and gas projects taking place on Canada
lands. In 1982, Nova Scotia set aside its own claims to oil and
gas projects in exchange for a portion of the Crown Share as
the compensation by the federal government. In the absence of a
pre-established method for determining the entitlement, an
independent panel was jointly appointed by the federal and
provincial governments and the panel determined that the
province was entitled to receive $234.4 million for the period
up to March 31, 2008.
-
Funding to Treasury Board Secretariat for
compensation for salary adjustments ($170.7 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 April 1, 2008 and July 31, 2008.
-
Funding for the operations of the Canadian Air
Transport Security Authority ($156.2 million)
This funding will reflect the Budget 2008
commitment on helping the Crown corporation address significant
operational pressures, including continuous growth in air
traffic. This funding will also support the Canadian Air
Transport Security Authority in the areas of equipment
maintenance, refurbishment and replacement as well as work
related to the Vancouver 2010 Olympic and Paralympic Winter
Games.
-
Increase to pay and allowances for Canadian
Forces Members ($90.4 million
)
In June 2008, National Defence announced a 2% pay
increase for all non-commissioned members and general service
officers of the Canadian Forces effective April 1, 2008. The
funding sought in these Supplementary Estimates will cover this
2% pay adjustment, as well as a 2% increase in different types
of allowances related to certain working environments such as
those for the new land duty, the special operations assaulter,
the submarine specialty, the stress allowance for test
participants, and for the Canadian Forces Station Alert located
in Nunavut.
-
Funding to the Royal Canadian Mounted Police
for multi-year real property projects; the acquisition or
replacement of air, land and marine assets; and information
technology projects ($73.4 million)
This funding supports the effective
management of the Royal Canadian Mounted Police's capital
assets. More specifically, these funds will be directed
primarily towards projects in the areas of multi-year real
property (such as the municipal police detachment projects in
regions where Royal Canadian Mounted Police provides contract
policing services), transportation (such as the replacement of
Pilatus aircraft), and information technology (such as the
modernization of radio communication systems).
-
Funding to Foreign Affairs and International
Trade to conduct activities under the Global Partnership
Program Phase III, including destruction of chemical weapons,
dismantling decommissioned nuclear submarines, improving
nuclear and radiological security, re-employing former weapons
scientists in peaceful research, and promoting biological
non-proliferation ($68.9 million)
The Global Partnership Program represents
Canada's contribution to the larger G8 Global Partnership
Against the Spread of Weapons and Materials of Mass
Destruction. The Global Partnership is aimed at securing,
reducing or eliminating weapons of mass destruction by
undertaking efforts aimed at supporting Russia and other
countries of the Former Soviet Union. Funding sought in these
Supplementary Estimates will support Canada's activities
under the Global Partnership Program on five priority areas as
mentioned above.
-
Funding to Public Works and Government Services
for volume and inflationary pressures on non-discretionary
charges for the Real Property Program ($64.1 million)
This funding will pay for budget
adjustments required for price and volume protection as well as
non-discretionary expense items related to Crown-owned building
and leased space. These budget adjustments are based on an
analysis of six market factors: property management; rental
costs; fit-up costs; payment in lieu of taxes; swing space; and
space costs for the Senate, House of Commons, Library of
Parliament, and Office of the Conflict of Interest and Ethics
Commissioner.
-
Funding to support the implementation and
operations of the Indian Residential Schools Truth and
Reconciliation Commission Secretariat ($58.4 million)
This funding represents Canada's
final financial commitment under the Truth and Reconciliation
component of the Indian Residential Schools Settlement
Agreement. This funding for the Secretariat will support the
activities of the Truth and Reconciliation Commission
including: taking statements from former students; hosting
national and regional commemorative events; preparing a report
on the residential schools experience that will include
recommendations to the Government; and creating a permanent
record of the schools' legacy.
-
Funding to the Office of Infrastructure of
Canada for the Border Infrastructure Fund relating to
investments in infrastructure to reduce border congestion
($56.2 million)
This funding will support the efficient
movement of people and goods at major border crossings through:
improvements to physical infrastructure such as border access
roads, road rail grade separation, road widening and inspection
centers; implementation of Intelligent Transportation Systems
(ITS) such as smart cards and transponder technology; and
improving analytical capacities in traffic modeling and border
research. Funding will also be used to support the negotiations
between the federal government and participating provinces to
select, assess and administer the project contribution
agreements.
-
Funding to National Defence for the
implementation phase of the Halifax Class frigate modernization
and life extension project ($54.6 million)
The Halifax Class frigates are undergoing
a refit period to address equipment obsolescence issues and
ensure the frigates remain operational throughout the second
half of their life. The funding in these Supplementary
Estimates is to support Phase 2 of the refit project, which
will see the design and build of a new combat system, as well
as the reconfiguration of the mast and operations room. The
total cost of the refit is estimated to be $2.988 billion.
2.
Statutory spending is expected to decrease by
$445.4 million and is mainly attributable to the following
forecast changes:
-
Revised forecast by Finance of transfer
payments to provincial and territorial governments ($1,225.9
million)
Finance has increased its forecast for the
Incentive for Provinces to Eliminate Taxes on Capital by $49
million due to provincial budget announcements in 2008. The
total increase in other federal-provincial transfers, announced
in Budget 2008, is $1,176.9 million. Specifically, these are
the Public Transit Capital Trust 2008, Police Officers
Recruitment Fund, Saskatchewan Carbon Capture and Storage
Demonstration Trust, Canada Social Transfer Transition
Protection Payments to Saskatchewan and Nunavut, and Payments
to Nova Scotia for Carbon Storage.
-
Payments to provinces under the Softwood Lumber
Products Export Charge Act ($419.0 million)
Canada Revenue Agency is responsible for
collecting the charges and making payments to the provinces
based on the charges collected over the course of the
application of the Canada - US Softwood Lumber Agreement.
These payments are reduced by several factors: 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
Softwood Lumber Products
Export Charge Act
. It is estimated that a total payment
of $419 million for the fiscal year 2008-09 will be paid to the
provinces under the
Act
.
-
Revised forecast by Finance of public debt
charges due to a significant downward revision in forecasted
interest rates (a decrease of $2,174.0 million)
This reduction reflects a significant
downward revision in forecast interest costs associated with
the Public Debt for the fiscal year 2008-09.
Major Changes in these Supplementary
Estimates
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
Supplementary Estimates (A).
Changes to Presentation:
Any permanent allocations from Treasury Board
centrally-managed Votes made to departments and agencies since
approval of the Appropriation Acts for 2008-09 Main Estimates and
Supplementary Estimates (A) have the effect of increasing their
spending authorities. In order to reflect these adjustments, the
“Summary of these Supplementary Estimates” table has
been amended so that it now shows “Previous
Authorities” based on previous Appropriation Acts,
subsequent adjustments in the “Permanent Allocations from
TB Central Votes” and then the departments and agencies new
“Authorities to date”. These changes are also
reflected in the individual Ministry Summaries as
“Authorities to date” as the starting point for the
analysis of changes to specific departmental votes rather than
“Previous Estimates”.
Changes to Government Organization and
Structure:
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:
-
Order in Council P.C. 2008-0768 fixed July 2, 2008 as the
day on which sections 90, 91, 97 and 98 of the
Federal
Accountability Act
, being chapter 9 of the Statutes of
Canada 2006, come into force. The Office of the Registrar of
Lobbyists was replaced by the Office of the Commissioner of
Lobbying.
-
Order in Council P.C. 2008-0793 establishes the Indian
Residential Schools Truth and Reconciliation Commission and
specifies its mandate, effective June 1, 2008.
-
Order in Council P.C. 2008-0805 amalgamates and combines
the Office of Indian Residential School Resolution of Canada
with the Department of Indian Affairs and Northern Development
under the Minister and Deputy Minister of Indian Affairs and
Northern Development, effective June 1, 2008.
-
Order in Council P.C. 2008-1488 fixes August 10, 2008 as
the day on which
An Act to amend the Museums Act and to
make consequential amendments to other Acts
, being
chapter 9 of the Statutes of Canada 2008 comes into force which
creates the Canadian Museum for Human Rights.
Also, Statutes of Canada 2008, Chapter 22, cited as the
Specific Claims Tribunal Act
; establishes the Specific
Claims Tribunal and the Registry of the Specific Claims Tribunal,
specifies their mandate, makes consequential amendments to other
Acts, effective October 18, 2008.
Changes to Votes and Statutory Items
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 and Supplementary Estimates (A), 2008-09, as well
as new expenditure authorities appearing for the first time.
Consistent with a 1981 ruling by the Speaker of the House of
Commons, 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
Supplementary Estimates (A), 2008-09:
Canadian Heritage - Canadian Museum for Human
Rights
Vote 27b
- Payments to the Canadian
Museum for Human Rights for operating and capital
expenditures
Foreign Affairs and International Trade -
Department
Vote 11b
- Passport Canada -
Capital expenditures
Vote 12b
- 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 $30,000,000,000 to $33,000,000,000
Indian Affairs and Northern Development -
Department
Vote 7b
- To increase from
$1,700,000,000 to $2,200,000,000 the amount of loans that the
Minister of Indian Affairs and Northern Development may guarantee
pursuant to Indian Affairs and Northern Development Vote 5,
Appropriation Act No. 3, 1972
Indian Affairs and Northern Development -
Indian Residential Schools Truth and Reconciliation Commission
Secretariat
Vote 47b
- Operating expenditures
Treasury Board - Secretariat
Vote 15b
- 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
The following Vote wording (underscored) has been
amended since Supplementary Estimates (A),
2008-09:
Parliament - House of Commons
Vote 5b
-
Program
expenditures, including allowances in lieu of
residence to the Speaker of the House of
Commons, and in lieu of an apartment to the Deputy Speaker of
the House of Commons, payments in respect of the cost of
operating Members' constituency offices, contributions and
authority to expend revenues received during the fiscal year
arising from the activities of the House of Commons - To
authorize the transfer of $8,093,000 from Parliament Vote 10,
Appropriation Act No. 2, 2008-2009
for the purposes of
this Vote
Public Safety and Emergency Preparedness -
Royal Canadian Mounted Police
Vote 60b
- The grants listed in the
Estimates and contributions,
provided that the
amount listed for any grant may be increased or decreased subject
to the approval of the Treasury Board
- To authorize
the transfer of $1,801,500 from Public Safety and Emergency
Preparedness Vote 50,
Appropriation Act No. 2, 2008-2009
for the purposes of this Vote
Treasury Board - Secretariat
Vote 1b
-
Program
expenditures 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 and authority to expend revenues received during
the fiscal year arising from activities of the Treasury Board
Secretariat - To authorize the transfer of $934,800 from
Public Works and Government Services Vote 1, and $245,000 from
Canada Revenue Agency Vote 1,
Appropriation Act No. 2,
2008-2009
for the purposes of this Vote and to provide a
further amount of
Vote 30b
- 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
federal public
administration
including members of the Royal Canadian
Mounted Police and the Canadian Forces, where these have not been
provided from Vote 15, Compensation Adjustments
The following new statutory items have been added
since Supplementary Estimates (A), 2008-09:
Agriculture and Agri-Food - Department
Grants in support of the Cull Swine Breeding Program
Canada Revenue Agency
Payments to provinces under the
Softwood Lumber Products
Export Charge Act
Payments under the
Energy Costs Assistance Measures
Act
Finance - Department
Public Transit Capital Trust 2008 (
Budget Implementation
Act, 2008
)
Police Officers Recruitment Fund (
Budget Implementation
Act, 2008
)
Saskatchewan Carbon Capture and Storage Demonstration Trust (
Budget Implementation Act, 2008
)
Canada Social Transfer Transition Protection Payment to
Saskatchewan (
Budget Implementation Act, 2008
)
Payment to Nova Scotia for Carbon Storage (
Budget
Implementation Act, 2008
)
Canada Social Transfer Transition Protection Payment to
Nunavut (
Budget Implementation Act, 2008
)
Human Resources and Skills Development -
Department
Wage Earner Protection Program payments to eligible applicants
owed wages and vacation pay from employers who are either
bankrupt or in receivership as well as payments to trustees and
receivers who will provide the necessary information to determine
eligibility
Overview of Summary Tables
This section provides an overview of the following summary
tables provided in the Supplementary Estimates.
-
Summary of these Supplementary Estimates
-
Summary of Estimates to Date for 2008-09
-
Proposed Schedules to the Appropriation Bill
-
Statutory Items in these Supplementary Estimates
-
Summary of Changes to Voted Appropriations
-
Budgetary Supplementary Estimates by Standard Object of
Expenditure
-
Allocations from Treasury Board Central Votes
-
Horizontal Items included in these Supplementary
Estimates
-
Transfers between organizations included in these
Supplementary Estimates
-
$1 Items included in these 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
Authorities” represent Estimates to date as presented in
the Main Estimates and Supplementary Estimates (A). The third
column entitled “Permanent Allocations from TB Central
Votes” represents permanent allocations from Treasury Board
centrally-managed Votes which has an impact on departments'
spending authorities. The column entitled “Total
authorities to date” represents the departments'
total Authorities which is the starting point for these
Estimates.
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 2008-09.
2.
Summary of Estimates to Date for
2008-09
This table displays Main Estimates together with 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 whi
ch 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: 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, 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. 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 “Grants and
Contributions” Vote because neither equals or
exceeds
$5 million. In this case, all program expenditures are charged
to the one Vote.
-
Operating Expenditures Votes
- This type of
Vote is used when there is a requirement for either a
“Capital Expenditures” Vote or a “Grants and
Contributions” Vote or both; that is, when expenditures
of either type equals or exceeds $5 million. Where they do not,
the appropriate expenditures are included in the “Program
Expenditures” Vote.
-
Capital Expenditures Votes
- This type of
Vote is used when the capital expenditures in a program equal
or exceed $5 million. Expenditure items in a capital Vote could
include individual items expected to exceed $10,000 for the
acquisition of land, buildings and works (Standard Object 8),
as well as the acquisition of machinery and equipment (Standard
Object 9), or for purposes of constructing or creating assets,
where a department expects to draw upon its own labour and
materials, or employs consultants or other services or goods
(Standard objects 1 to 9). Different threshold limits may be
applied for different capital expenditure classes at the
departmental level.
-
Grants and Contributions Votes
- This type
of Vote is used when the grants and contributions expenditures
in a program equal or exceed $5 million. It should be noted
that the inclusion of a grant, contribution or other transfer
payment item in Supplementary Estimates imposes no requirement
to make a payment, nor does it give a prospective recipient any
right to the funds. It should also be noted that in the Vote
wording, the meaning of the word “contributions” is
considered to include “other transfer payments”
because of the similar characteristics of each.
-
Non-Budgetary Votes
- This type of Vote,
identified by the letter “L”, provides authority
for spending in the form of loans or advances to, and
investments in, Crown corporations and loans or advances for
specific purposes to other governments, international
organizations or persons or corporations in the private
sector.
-
Special Votes: Crown Corporation Deficits and Separate
Legal Entities -
Where it is necessary to
appropriate funds for a payment to a Crown corporation or for
the expenditures of a legal entity that is part of a larger
program, a separate Vote is established. A legal entity for
these purposes is defined as a unit of government operating
under an Act of Parliament and responsible directly to a
Minister.
-
Special Votes: Treasury Board Centrally Financed Votes
-
To support the Treasury Board in performing its
statutory responsibilities for managing the government's
financial, human and materiel resources, a number of special
authorities are required and these are outlined below.
-
Government Contingencies Vote - This Vote serves
to supplement other appropriations to provide the
Government with sufficient flexibility to meet urgent or
unforeseen expenditures where a valid cash requirement
exists due to the timing of the payment or where specific
authority is required to make the payment, such as for the
payment of grants not listed in the Estimates. This
authority to supplement other appropriations is provided
until parliamentary approval can be obtained and as long as
the expenditures are within the legal mandate of the
organization.
-
Government-Wide Initiatives Vote - This Vote
supplements other appropriations in support of the
implementation of strategic management initiatives in the
Public Service of Canada.
-
Compensation Adjustments Vote - This Vote
supplements other appropriations to provide funding for the
increased personnel costs of collective agreements between
the Treasury Board and collective bargaining units
representing public servants, as well as collective
agreements signed by separate employers, 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.
-
Public Service Insurance Vote - This Vote
provides for the payment of the employer's share of
health, income maintenance and life insurance premiums; for
payments to or in respect of provincial health insurance
plans; provincial payroll taxes; pension, benefit and
insurance plans for employees engaged locally outside
Canada; and to return to certain employees their share of
the unemployment insurance premium reduction.
-
Operating Budget Carry Forward Vote - This Vote
supplements other appropriations for the operating budget
carry forward from the previous fiscal year.
-
Paylist Requirements Vote - This Vote supplements
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 federal public
administration including members of the Royal Canadian
Mounted Police and the Canadian Forces, where these have
not been provided from Vote 15, Compensation
Adjustments.
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:
-
Personnel
-
Transportation and communications
-
Information
-
Professional and special services
-
Rentals
-
Purchased repair and maintenance
-
Utilities, materials and supplies
-
Acquisition of land, buildings, and works
-
Acquisition of machinery and equipment
-
Transfer payments
-
Public debt charges
-
Other subsidies and payments
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:
-
All advances from the Government Contingencies Vote should
be considered temporary advances to be covered by items
included in subsequent Supplementary Estimates and reimbursed
when the associated appropriation act is passed. Exceptions are
made for requirements that arise after final Supplementary
Estimates for the fiscal year where advances would not be
reimbursable.
-
An organization's existing appropriation must be
insufficient to cover both existing requirements and the new
initiative until the next Supply period. To that end, an
organization must support any request with a valid cash flow
analysis.
-
A valid and compelling reason exists, particularly as it
relates to the payment of grants, as to why the payment needs
to be made before the next Supply period. If not, the payment
should be deferred and access to TB Vote 5 denied.
-
For grants, the Transfer Payment Policy must be consulted
and followed to ensure that a valid, legally incorporated
recipient exists and that the organization clearly demonstrates
that it needs to make a payment before the next Supply
period.
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 of the federal public
administration. 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:
-
Transfer funds from one Vote to another;
-
Write off debts;
-
Adjust loan guarantees;
-
Authorize grants; or
-
Amend previous appropriation acts.
Detail by Department, Agency and Crown
Corporation
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;
-
Explanation of Requirements (Voted Appropriations, Funds
Available, Transfers and Statutory Appropriations);
-
Explanation of Funds Available (if applicable); and
-
Transfer Payments (if applicable).
1.
Ministry
Summary
This table displays all Voted and Statutory information in
Ministry order, including:
-
Vote number and Vote wording;
-
Authorities to date - Main Estimates plus any prior
Supplementary Estimates funding and Permanent Allocation from
TB Central Votes;
-
Transfers between Votes both within and between
organizations;
-
Adjustments to Appropriations (new funding requests);
and
-
Total Estimates to date.
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.
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 program objectives but for
which no goods or services are received.
-
Grants, contributions and other transfer payments differ in
several respects:
-
Contributions are transfer payments where the recipients
must meet performance conditions and may be subject to
audit;
-
Grants are transfer payments made on the basis of
established eligibility and not normally subject to audit;
-
Grants and their total values have a legislative character
and specific descriptions that govern their use; and
-
Other transfer payments are transfer payments, other than
grants and contributions, based on legislation or an
arrangement which may include a formula to determine the annual
amounts.
Explanation of the Standard Object of
Expenditures
1.
Personnel
-
Salaries and wages, overtime, severance pay, retroactive
pay and other special pay of civilian continuing (full-time) or
term (part-time, seasonal and casual) employees except those of
agency and proprietary Crown corporations, as well as members
of the military and the Royal Canadian Mounted Police.
-
Judges' salaries, those of the Governor General, the
Lieutenant-Governors and the indemnities to Members of both
Houses of Parliament, and all types of allowances paid to or in
respect of continuing and term employees (such as living,
terminable, foreign service, isolated post, board and
subsistence allowances, shift differential allowances for
assistants, and other such allowances).
-
Ministers' motor car allowances, and the expense
allowances to Senators and Members of the House of
Commons.
-
The Government's contribution to various employee
benefit plans (the Public Service Superannuation Account, the
Supplementary Retirement Benefits Account, the Canada Pension
Plan Account, the Quebec Pension Plan Account, the Public
Service Death Benefit Account and the Employment Insurance
Account).
-
The Royal Canadian Mounted Police Superannuation Account,
the Canadian Forces Superannuation Account and the Members of
Parliament Retiring Allowances Account, and the
Government's contribution to provincial and other medical
and hospital insurance plans and supplementary personnel costs
for various purposes.
2.
Transportation and Communications
-
Traveling and transportation expenses of Government
employees, members of the Canadian Forces and the Royal
Canadian Mounted Police, removal expenses of those persons and
their dependants, and living and other expenses of such persons
on travel status, judges' traveling expenses, and
traveling expenses and allowances payable to Senators and
Members of the House of Commons.
-
Transportation of persons by contract and chartered
facilities or by other means (including traveling expenses of
persons engaged in field survey work, inspections and
investigations), and traveling and transportation of
non-Government employees such as travel costs of veterans who
are applicants for treatment or pensions.
-
Ordinary postage, airmail, registered mail, parcel post
special delivery mail, post office box rentals, and any other
postal charges.
-
Expenditures relating to the transportation of goods other
than initial delivery cost on a purchase (which is included in
the Standard Object covering the cost of the purchase itself)
including charges for courier services provided by outside
carriers.
-
All costs of telecommunication services by telephone,
telegram, cable, teletype, radio and wireless communication
(tolls, rates, etc.) and other communication costs such as
courier services provided by outside agencies and communication
services performed under contract or agreement.
3.
Information
-
Advertising services acquired for publicity and general
purposes from advertising agencies or directly for time on
broadcast media or for space in print media or on outdoor
posters or billboards. It includes advertising and creative
work services such as graphic artwork.
-
Publishing services for commissioning, marketing,
distribution and sales of publications sponsored by the
department, and for the acquisition of related government
publications. Also included are services for printing,
duplicating, photocopying, text editing, design of graphics,
art work, technical and advisory services such as computerized
text processing and mass transmission of printed material. In
addition, it includes exposition services such as exhibits and
associated audio-visual services related to exhibitions and
displays.
-
Public relations and public affairs services for attitude
and service assessment surveys, sales promotion, marketing,
export marketing, public relations and publicity, opinion
polls, and contracts to organize and operate focus groups and
media monitoring services. It also includes services for speech
writing, press releases, briefing, press conferences and
special events.
4.
Professional and Special Services
-
Provision for all professional services performed by
individuals or organizations such as payments (in the nature of
fees, commissions, etc.) for the services of accountants,
lawyers, architects, engineers, scientific analysts, reporters,
and translators; for teachers at various levels of educational
institutions; for doctors, nurses and other medical personnel;
for management, data processing and other research consultants;
and for other outside technical, professional and other expert
assistance.
-
Payments for hospital treatment, care of veterans and
welfare services, payments for the provision of informatics
services, payment of tuition for Indians at non-federal
schools, purchase of training services under the
Adult
Occupational Training Act
, and payments made to the
Canada School of Public Service for training.
-
Payments for Corps of Commissionaires services and for
other operational and maintenance services performed under
contract, such as armoured cars, laundry and dry cleaning,
cleaning of buildings, temporary help, hospitality, storage and
warehousing, and other business services, as well as payments
made to the Department of Public Works and Government Services
for contract administration.
5.
Rentals
-
Rental of properties required for special purposes by the
various departments and for the accommodation of government
offices and services by the Department of Public Works and
Government Services.
-
Hire and charter - with or without crew - of
vessels, aircraft, motor vehicles and other equipment, and
rental of telecommunication and office equipment including
computers.
Storage and warehousing services is, however, in Standard Object
4 even though it involves the rental of space.
6.
Purchased Repair and Maintenance
-
The repair and upkeep under contract of the durable
physical assets provided for in Standard Object 8 for
Acquisition of Land, Buildings, and Works and of equipment
provided for in Standard Object 9 for Acquisition of Machinery
and Equipment.
-
Payments to the Department of Public Works and Government
Services for tenant services.
-
Materials, supplies and other charges for repairs
undertaken by a department directly are coded to other objects,
according to the nature of the purchase.
7.
Utilities, Materials and Supplies
-
The provision for all payments for services of a type
normally provided by a municipality, or public utility service
such as the supply of water, electricity, gas, etc., and
includes water, light, power and gas services, and payment for
such services whether obtained from the municipality or
elsewhere.
-
The provision for materials and supplies required for
normal operation and maintenance of government services such
as:
-
gasoline and oil purchased in bulk; fuel for ships,
planes, transport and heating
-
feed for livestock
-
food and other supplies for ships and other
establishments
-
livestock purchased for ultimate consumption or
resale
-
seed for farming operations
-
books and other publications purchased for outside
distribution
-
uniforms and kits
-
photographs, maps and charts purchased for
administrative and operational purposes
-
laboratory and scientific supplies, including samples
for testing
-
drafting, blueprinting and artists' supplies;
supplies for surveys and investigations
-
chemicals
-
hospital, surgical and medical supplies
-
works of art for exhibits, and historical material for
galleries, museums and archives
-
char service supplies
-
coal and wood
-
electrical supplies
-
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
-
All expenditures for the acquisition of buildings, roads,
irrigation works, canals, airports, wharves, bridges and other
such types of fixed assets.
-
Improvements involving additions or changes of a structural
nature, and for installing fixed equipment which is essentially
a part of the work or structure such as elevators, heating and
ventilating equipment.
-
All reconstruction of such types of physical assets and
such projects performed under contract or agreement.
-
The purchase of land.
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
-
Expenditures for the acquisition of all machinery,
equipment, office furniture and furnishings, electronic data
processing and electronic or other office equipment.
-
Microfilming equipment and supplies, inter-office
communication equipment, postal meter machines, machine records
and all other office equipment.
-
Motor vehicles, aeroplanes, tractors, road equipment,
telecommunications and related equipment, laboratory and other
scientific equipment, vessels, icebreakers and other aids to
navigation and all other types of light and heavy equipment;
includes ammunition and various types of equipment for National
Defence, such as ships, aircraft, mechanical equipment,
fighting vehicles, weapons, engines and such spare parts and
supplies as are normally acquired with that equipment at the
time of purchase.
10.
Transfer Payments
-
Grants, contributions, subsidies and all other transfer
payments made by Government.
-
Major social assistance payments made to persons such as
Old Age Security benefits and related allowances,
Veterans' pensions and allowances.
-
Subsidies and payments to the provinces and territories
under the
Constitution Acts
, the
Federal-Provincial Fiscal Arrangements Act
, the
Canada Health and Social Transfers and for official
languages.
-
Payments to Indians and Inuit in support of self-government
initiatives, health, educational, social and community
development programming and in respect of native claims.
-
Payments to the territorial governments pursuant to
financing agreements entered into between the Minister of
Finance and the respective territorial Minister of
Finance.
-
Subsidies and capital assistance to industry; research
grants and other assistance towards research carried on by
nongovernmental organizations; scholarships.
-
Sustaining grants to national and international non-profit
organizations.
-
Contributions to international organizations and
assessments for membership in such organizations, such as the
contribution to the International Food Aid Program and
Canada's assessment for membership in the United
Nations.
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.
11.
Public Debt Charges
-
Interest on the unmatured debt of Canada (including
Treasury Bills) and on other liabilities such as trust and
other special funds.
-
The cost of issuing new loans, amortization of bond
discount, premiums and commissions.
-
The cost of servicing and administering the Public
Debt.
12.
Other Subsidies and Payments
-
Payments to Crown corporations that include those made to
provide for operating deficits as well as other transfers paid
to Crown corporations.
-
Payments to certain non-budgetary accounts (such as the
government contributions to agricultural commodities
stabilization accounts, as well as benefits under the
Veterans Land Act),
as well as the write-offs of
various types of losses, the annual adjustment of reserves for
financial claims and some other miscellaneous items referred to
as “Sundries”.
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.