ARCHIVED - 2009-10 - Supplementary Estimates (C)
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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.
Purpose and General Information
Supplementary Estimates documents are normally tabled in Parliament
approximately one month in advance of the related Appropriation Act *
. 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. Since the spring of 2007, the practice has been to
table a Supplementary Estimate for each of the three Parliamentary Supply
periods ending June 23, December 10, and March 26. These Supplementary Estimates
(C) are the third and final Supplementary Estimates planned for this fiscal
year, for consideration by Parliament in the Supply period ending March 26,
2010.
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. These Supplementary Estimates reflect requirements
related to the Government of Canada's initial response to the earthquake in
Haiti on January 12, 2010. 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.
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.
* 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.
Overview of these Supplementary Estimates
Table 1 provides a financial overview of these Supplementary Estimates (C).
Table 1 – Total Supplementary Estimates ($ millions)
|
Budgetary |
Non-Budgetary |
Total |
|
|
|
|
Voted Appropriations |
1,754.9 |
15.7 |
1,770.6 |
Statutory Authorities |
4,072.0 |
242.5 |
4,314.5 |
|
|
|
|
Total |
5,826.9 |
258.2 |
6,085.1 |
|
|
|
|
Spending in the Supplementary Estimates is consistent with the fiscal
framework established in the September 2009 Economic and Fiscal Update.
Where differences exist between the to-date total budgetary Estimates and
planned budgetary expenses for 2009-10, 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 budget documents,
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 2009-10
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)
Economic and Fiscal Update (September 2009)
|
|
|
272.5 |
|
Estimates to date : |
|
|
|
2009-10 Main Estimates* |
236.1 |
|
|
Supplementary Estimates (A), 2009-10 |
6.6 |
|
|
Supplementary Estimates (B), 2009-10 |
6.5 |
|
|
Supplementary Estimates (C), 2009-10 |
5.4 |
254.6 |
|
|
|
|
|
Adjustments : |
|
|
|
Net adjustment, from net to gross basis of
Budget
|
|
|
|
Presentation**
|
15.7 |
|
|
Other adjustments*** |
2.2 |
17.9 |
|
|
|
|
|
Total |
|
|
272.5 |
|
|
|
|
Variance |
|
|
0 |
|
|
|
|
* Includes $147.1 million for the Canada Revenue Agency, $28.6 million for
the Parks Canada Agency and $193.2 million for the Canada Border Services Agency
that lapsed within 2008-09 appropriations.
** The Budget documents present expenses on a gross basis, whereas Main
Estimates are presented on a net basis. Certain revenues are netted against
budgetary expenses.
*** Other adjustments consist of cash disbursements for capital acquisition,
expenditures charged to prior years and program expenses not yet allocated.
Overview of 2009-10 to date (Supply issues)
- The 2009-10 Main Estimates in the amount of $236.1 billion, for which the
voted budgetary spending component was $85.7 billion, were tabled in the House
of Commons on February 26, 2009. Interim Supply, in the amount of $26.8 billion,
received Royal Assent on March 27, 2009, and Full Supply for the remaining $58.9
billion received Royal Assent on June 24, 2009.
- The tabling of the 2009 Budget on January 27, 2009 did not allow sufficient
time to include the 2009-10 spending measures proposed in the Economic Action
Plan that require funding through the appropriations process to be included in
the 2009-10 Main Estimates. Ordinarily, this would have meant that the
government could only seek spending authority for many of the newly announced
measures through Supplementary Estimates (A) at the earliest.
- Given the economic situation and the need to expedite the funding of
programs in the Economic Action Plan, the Government sought Parliament's
approval for an appropriation of $3 billion in 2009-10 Main Estimates for a new
central Vote for Budget Implementation Initiatives – Treasury Board Vote 35. As
of April 1, 2009, this appropriation allowed Treasury Board Ministers to
allocate funds directly to departments for immediate requirements related to
budget measures in advance of Parliament's approval of Supply for Supplementary
Estimates. The new Vote was an exceptional and time-limited mechanism, allowing
for allocations up to June 30, 2009 as bridge funding in advance of
Supplementary Estimates. A total of $2.1 billion was approved and allocated by
Treasury Board Ministers up to the period ending June 30, 2009. Unallocated
funds reverted to the fiscal framework and have been drawn down through
Supplementary Estimates, including these Supplementary Estimates (C).
- The 2009-10 Supplementary Estimates (A) were tabled in the House of Commons
on May 14, 2009. Appropriation Act No. 3, 2009-10, provided Full Supply
in the amount of $5.3 billion for the 2009-10 Supplementary Estimates (A) and
received Royal Assent on June 24, 2009.
- The 2009-10 Supplementary Estimates (B) were tabled in the House of Commons
on November 4, 2009, Appropriation Act No. 4, 2009-10, provided Full
Supply in the amount of $4.9 billion for the 2009-10 Supplementary Estimates (B)
and received Royal Assent on December 16, 2009.
Overview of Major changes to Budgetary and Non-budgetary Spending
The following provides an overview of the major items in total
budgetary and non-budgetary spending (voted and statutory) comprising
the increase of $6.1 billion presented in these Supplementary Estimates.
- Voted budgetary spending is forecast to increase by an amount
of $1.8 billion and is largely attributable to the following key initiatives:
- Major initiatives affecting more than one organization
(horizontal initiatives)
- Funding for planning and pre-event operations related to
policing and security at the 2010 G8 and G20 summits ($179.4 million)
This funding will support planning and operations related to policing and
security at the G8 Summit and to cover the costs of initial planning and
preparations for the G20 Summit. The Royal Canadian Mounted Police (RCMP), in
cooperation with its federal, provincial and municipal partners, will provide
security for all participants. The funding requested through these Supplementary
Estimates will be used to: design, plan and coordinate security operations for
the summits; provide the RCMP and its security partners with temporary
accommodation facilities for the G8 Summit; procure information technology and
portable communication assets; work with federal, provincial and municipal
security partners responsible for providing Summit security; and ensure the safe
keeping of all International Protected Persons attending the summits.
- Canada's initial response to the earthquake in Haiti ($176.1
million)
This funding will support Canada's initial whole of government response to
the earthquake in Haiti including: contributions to appeals for humanitarian
assistance launched by the United Nations and the International Federation of
the Red Cross and Red Crescent Societies, as well as to project proposals by
Canadian non-governmental organizations already operating on the ground in
Haiti; the Haiti Earthquake Relief Fund to support humanitarian assistance,
early recovery and reconstruction; the deployment of the Disaster Assistance
Response Team (DART) for the provision of emergency medical services,
engineering expertise and water purification, as well as of Canadian Forces
military assets to enable and secure the provision of humanitarian assistance;
and the potential deployment of additional police officers under Canada's Police
Arrangement. The funding will also support other extraordinary measures such as
the provision of emergency consular services to Canadians affected by the
earthquake including evacuations and repatriation to Canada, Canada's hosting of
the Friends of Haiti conference in Montreal, repair and reconfiguration of
Canada's real property in Haiti, reestablishment of support services for the
Canadian government presence in Haiti, and incremental operating costs to
various government organizations involved in activities to assist Haiti.
- Funding to undertake mitigation and response activities
related to the second wave of the H1N1 influenza pandemic ($86.6 million)
This funding will be used to offset incremental costs associated with the
second wave of the 2009 H1N1 influenza virus outbreak such as the purchase of
antivirals for children, regulatory approval of H1N1 vaccine, communications,
rapid research, and enhanced emergency response and surveillance and outbreak
management in First Nation and Inuit populations and across Canada.
- Funding for policing and security at the 2010 Olympic and Paralympic Winter Games ($83.6 million)
The Royal Canadian Mounted Police, as the organization responsible for
Olympic security, in conjunction with other departments, is tasked with ensuring
the safe and secure delivery of the Games. This funding will support a number of
initiatives including the securing of private security contracts, accommodations
vessels contracts, the installation of a perimeter intrusion detection system,
protection for international dignitaries, the installation of marine barriers,
the provision of site security, training for Chemical, Biological, Radiological,
Nuclear and Explosive (CBRNE) consequence management, the deployment of Canadian
Forces personnel, fleet support, cargo inspection and mail screening.
- Major specific initiatives
- To forgive a debt due by the
Government of the Islamic Republic of Pakistan in return for a commitment by Pakistan to invest in specified education sector programming ($449.5 million)
These funds represent the total value of the Official
Development Assistance loans owed by Pakistan, according to the Bilateral
Rescheduling Agreement signed by Canada and Pakistan in April 2003. Under the
Pakistan Debt to Education Conversion (DEC) project, this debt is being
converted into investments by Pakistan to strengthen Pakistan's teacher
education institutions and improve the quality of the programs they deliver to
primary and middle school teachers. These efforts are expected to result in
strengthened classroom teaching and increased quality of education for students
in Pakistan's public school system.
- Funding to Treasury Board
Secretariat for Compensation Adjustments – Transfers to departments and agencies
for salary adjustments ($196.4 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 agreements signed between August
1, 2009 and December 11, 2009.
- Funding of awards to claimants
resulting from the Independent Assessment Process and Alternative Dispute
Resolution related to the Indian Residential Schools Settlement Agreement,
including other settlement agreement costs that directly benefit claimants
($120.5 million)
The Indian Residential Schools Settlement Agreement, a
court-ordered settlement, established Canada's legal obligation to provide
compensation to former students who suffered sexual and/or serious physical
abuse. This compensation is determined and awarded through the Independent
Assessment Process. The number of students claiming sexual and/or serious
physical abuse and the severity of abuse has proved to be much higher than initially
estimated, resulting in total projected payments in 2009-10 to exceed the $160
million annual allocation.
- Funding to support the completion of CANDU reactor
refurbishment projects ($110.0 million)
Funding will be used to address a cash shortfall caused by unexpected
technical challenges on CANDU reactor refurbishment contracts. The refurbishment
of CANDU reactors involves the replacement of core components of the reactor.
While Atomic Energy of Canada Limited (AECL) is uniquely positioned to undertake
the refurbishment of CANDU reactors, these projects are first-of-a-kind, making
them inherently complex.
- Paylist Requirements – Transfers to departments, agencies and
Crown corporations for maternity and parental allowances and payments of
severance benefits and vacation pay upon termination of service ($100.0 million)
Funding will be used to reimburse departments, agencies and Crown
corporations for severance pay, vacation credits payable upon termination of
employment, parental benefits and termination benefits for Ministers' exempt
staff. Eligible expenditures are reimbursed through a direct transfer to
departmental appropriations during the fiscal year in which such costs were
actually incurred.
- Funding for the repair and return to service of the National
Research Universal (NRU) reactor ($72.0 million)
Funding will be used to repair the National Research Universal reactor at
Chalk River Laboratories and return it to service in order to meet demand for
medical and industrial radioisotopes. The reactor has been shut down since May
2009.
- Funding for the cost of membership in international
organizations on behalf of the Government of Canada ($72.0 million)
This funding is being used to cover Canada's assessed contribution to the
United Nations, UNESCO, as well as to cover the costs for several peacekeeping
missions across the globe until March 31, 2010. Some of the missions being
funded include the UN mission in the Central African Republic and Chad, Sudan
and in the Democratic Republic of the Congo.
- Statutory budgetary spending is expected to increase by a net
amount of $4.1 billion and is largely attributable to the following key
initiatives:
- An increase in the forecast for the Consolidated Specified
Purpose Accounts ($5.5 billion)
The Consolidated Specified Purpose Account, used to manage administration of
Employment Insurance (EI), is forecast to increase by $5.5 billion. The main
factor contributing to this increase relates to an increase in the number of
claimants. Changes in the EI program (i.e. increase to the maximum number of
weeks of benefits) announced in Budget 2009 also contribute to this increase.
- Newfoundland Fiscal Equalization Offset Payments – For losses
in equalization payments as a result of increases in offshore oil and gas
revenues ($465.3 million)
Regulations under the provisions of the Fiscal Equalization Offset Payments
in the Canada-Newfoundland Atlantic Accord Implementation Act allow
Newfoundland and Labrador to be compensated for losses in equalization payments
due to increases in offshore oil and gas revenues.
- Increase to the forecast of Old Age Security benefit
payments based on updated population and average monthly rate forecasts ($192
million)
Old Age Security is a monthly benefit available to Canadian residents 65
years of age or over who meet the residency requirement. The $192 million
increase is the result of three components: a decrease in the estimated number
of beneficiaries; an increase in the forecasted average monthly payments for
recipients from $492.13/month to $494.83/month, and, a decrease in the
anticipated benefit repayments.
- Increase in the AgriInsurance program contribution payments
based on higher beginning of year crop values on which 2009 premiums were based,
as well as an increase in the number of acres covered under the program ($125
million)
AgriInsurance is a program designed to ensure agricultural producers' access
to insurance programs to protect their crops and to help manage uncontrollable
risks inherent to the agriculture industry. Under the program, producers pay
premiums to protect their commodities. Producers get a payment when they
experience a production loss during the year. The increase in payments is due to
an increase in the number of acres covered under the program and higher
beginning of year crop values on which 2009 insurance premiums were based.
- Increase in the AgriStability program payments based primarily
on the declining grains and oilseeds prices in 2009 affecting the value of
inventories on hand ($78.0 million)
AgriStability is a program which provides income support when an agricultural
producer experiences large income losses (income declines greater than 15
percent). It provides for direct payments corresponding to the extent of the
decline relative to their historical average income. The increase in payments is
due to the declining grains and oilseeds prices in 2009 affecting the value of
inventories and also due to more provinces delivering the program.
- Decrease to the forecast of Guaranteed Income Supplement
benefit payments based on updated population and average monthly rate forecasts
(a decrease of $228.0 million)
The Guaranteed Income Supplement is a monthly benefit provided to low-income
seniors who receive the Old Age Security benefit. The decrease of $228 million
is the result of two components; an increase in the average monthly rate from
$398.41 to $401.78; and, a decrease in the number of estimated beneficiaries.
- Payments to the Newfoundland Offshore Petroleum Resource
Revenue Fund – Decrease due to revised forecast data regarding increased costs
and temporary reduction in production levels associated with expansion of the
White Rose project as well as an anticipated decline in crude oil prices for the
year (a decrease of $640.8 million)
In accordance with the Canada-Newfoundland Atlantic Accord Implementation
Act , statutory payments are made to the Newfoundland Offshore Petroleum
Resource Revenue Fund in amounts equal to royalty, provincial corporate income
tax and other miscellaneous revenues generated in the offshore.
- Decrease to forecast infrastructure payments under the
following initiatives (a decrease of $1.4 billion): Funding for the Communities
Component Top Up of the Building Canada Fund (Budget 2009) (a decrease of $135.2
million); Funding for the establishment of the Green Infrastructure Fund to
improve the quality of the environment and lead to a more sustainable economy
over the long term (Budget 2009) (a decrease of $186.3 million);
Provincial-Territorial Infrastructure Base Funding Program (Budget 2009) (a
decrease of $240.0 million); Funding to support the Infrastructure Stimulus Fund
in order to accelerate and increase the number of construction-ready provincial,
territorial and municipal infrastructure projects (Budget 2009) (a decrease of
$874.5 million)
Original cash flow estimates had Infrastructure Canada's Economic Action Plan
spending for the first two years distributed equally between fiscal years
2009-10 and 2010-11. Year one (2009-10) required intense negotiations, project
selection and approvals before any funding could flow. Most importantly, the
pace at which projects are funded and the speed with which funds are spent is
determined by project proponents (i.e., provinces, territories, municipalities
and other partners). Federal funding flows as construction proceeds, costs are
incurred and project bills are submitted. These factors combined mean that more
federal funds will flow in the second year (2010-11) of Infrastructure Canada's
Economic Action Plan programs. This is confirmed by the financial reporting to
date by project proponents.
- Statutory non-budgetary spending is expected to increase by
$0.2 billion and is largely attributable to the following key initiative:
- Increase of net loans disbursed under the Canada Student
Financial Assistance Act as a result of higher new loan projections made by the
Office of the Chief Actuary in addition to a decrease in forecasted repayments
($242.5 million)
The Canada Student Loans Program provides financial assistance for
post-secondary education for students in financial need. The increase in net
loans is the result of two components: an increased growth rate of 5.8% for new
loans; and, a decrease in forecasted repayment amounts.
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 Supplementary Estimates (B), 2009-10.
Changes to Government Organization and Structure
Pursuant to the Public Service Rearrangement and Transfer of Duties Act,
the Government announced the following change which is displayed in these
Supplementary Estimates:
- Order in Council P.C. 2009-1616 designates the Minister for the purposes of
the Atlantic Canada Opportunities Agency Act as the Minister for the
purposes of the Cape Breton Development Corporation Act, effective
September 23, 2009.
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 2009-10 Main Estimates, Supplementary Estimates (A)
and Supplementary Estimates (B), 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 (B), 2009 - 10:
Foreign Affairs and International Trade – Department
Vote L12c – To increase from $22,500,000 to $38,200,000 the
amount that may be outstanding at any time against the Working Capital Advance
Account for loans and advances to personnel working or engaged abroad
established by Vote L12c, Appropriation Act No. 1, 1971 ; additional
amount required
Foreign Affairs and International Trade – Canadian International
Development Agency
Vote 32c – Pursuant to section 24.1 of the Financial
Administration Act , to forgive an amount up to $449,533,044 owed by the
Government of the Islamic Republic of Pakistan, in relation to loan agreements,
subject to the conditions described in the Memorandum of Understanding signed on
April 20, 2006 between the Government of Canada and the Government of the
Islamic Republic of Pakistan
Human Resources and Skills Development – Department
Vote 7c – Pursuant to section 25(2) of the Financial
Administration Act , to write off from the Accounts of Canada 935 debts due
to Her Majesty in right of Canada amounting to $87,103 related to overpayments
from the Government Annuities Account – To authorize the transfer of $87,103
from Human resources and Skills Development Vote 1, Appropriation Act No. 2,
2009–10 for the purposes of this Vote
The following Vote wording (underscored) has been amended since
Supplementary Estimates (B), 2009 - 10:
Foreign Affairs and International Trade – Department
Vote 10c - The grants listed in the Estimates,
contributions, which may include: with respect to Canada's Global Partnership
Program (under the G8 Global Partnership), cash payments or the provision of
goods, equipment and services for the purpose of assistance to countries of the
former Soviet Union; with respect to Canada's Counter-Terrorism Capacity
Building Program and the Anti-Crime Capacity Building Program , cash
payments or the provision of goods, services, equipment and technology for the
purpose of counter-terrorism and anti-crime assistance to states and
government entities; and, with respect to the Global Peace and Security Program,
Global Peace Operations Program, and Glyn Berry Program, cash payments or the
provision of goods, services, equipment and technology for the purpose of global
peace and security assistance; as well as the authority to make commitments for
the current fiscal year not exceeding $30,000,000, in respect of contributions
to persons, groups of persons, councils and associations to promote the
development of Canadian export sales; and, the authority to pay assessments in
the amounts and in the currencies in which they are levied as well the authority
to pay other amounts specified in the currencies of the countries indicated,
notwithstanding that the total of such payments may exceed the equivalent in
Canadian dollars, estimated as of September 2008
Human Resources and Skills Development – Department
Vote 1c – Operating expenditures and (a) authority to make
recoverable expenditures on behalf of the Canada Pension Plan, the Employment
Insurance Account and the Specified Purpose Account for the administration of
the Millennium Excellence Awards; (b) pursuant to paragraph 29.1(2)( a
) of the Financial Administration Act , authority to spend, to
offset related expenditures incurred in the fiscal year, revenues received
in the fiscal year arising from
(i) the provision of Public Access
Programs Sector services;
(ii) services to assist provinces in the
administration of provincial programs funded under Labour Market Development
Agreements;
(iii) receiving agent services offered to Canadians on behalf
of Passport Canada;
(iv) services to offset the administration and delivery
of Millennium Excellence Awards to eligible students on behalf of the Canada
Millennium Scholarship Foundation;
(v) the amount charged to any Crown
Corporation under section 14(b) of Government Employees Compensation
Act in relation to the litigation costs for subrogated claims for
Crown Corporations;
(vi) the portion of Government Employees
Compensation Act departmental or agency subrogated claim settlements
related to litigation costs; 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 –
To authorize the transfer of $785,753 from Human Resources and Skills
Development Vote 5, Appropriation Act No. 2, 2009–10 for the purposes
of this Vote
The following new Statutory items have been added since
Supplementary Estimates (B), 2009 - 10:
Foreign Affairs and International Trade – Department
Minister of State of Foreign Affairs (Americas) – Motor car allowance
Natural Resources – Department
Newfoundland Fiscal Equalization Offset Payments
The following Statutory wording (underscored) has been amended
since Supplementary Estimates (B), 2009 - 10:
Agriculture and Agri-Food – Department
Minister of Agriculture and Agri-Food and Minister for the Canadian Wheat
Board – Salary and motor car allowance
Canada Revenue Agency
Minister of National Revenue , Minister of the Atlantic Canada
Opportunities Agency and Minister for the Atlantic Gateway – Salary and
motor car allowance
Canadian Heritage – Department
Minister of Canadian Heritage and Official Languages – Salary and
motor car allowance
Citizenship and Immigration – Department
Minister of Citizenship , Immigration and Multiculturalism – Salary
and motor car allowance
Indian Affairs and Northern Development – Department
Minister of Indian Affairs and Northern Development , Federal Interlocutor
for Métis and Non-Status Indians and Minister of the Canadian Northern Economic
Development Agency – Salary and motor car allowance
Industry – Department
Minister of State (Science and Technology) ( Federal Economic Development
Agency for Southern Ontario) – Motor car allowance
Transport – Department
Minister of Transport , Infrastructure and Communities – Salary and
motor car allowance
Transport – Office of Infrastructure of Canada
Communities Component Top Up of the Building Canada Fund
Treasury Board – Secretariat
President of the Treasury Board and Minister for the Asia-Pacific Gateway
– Salary and motor car allowance
Veterans Affairs – Department
Minister of Veterans Affairs and Minister of State (Agriculture) –
Salary and motor car allowance
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 2009-10
- 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 Votes and Statutory requirements).
The first two columns entitled "Previous Authorities" represent Estimates to
date which consist of the Main Estimates plus any previously approved
Supplementary Estimates authorities within the same fiscal year. The third
column entitled "Permanent Allocations from TB Central Votes" represents
permanent allocations from Treasury Board centrally-managed Votes which have an
impact on spending authorities. The columns under "Total Authorities to Date"
represent the organizations' total Estimates 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 (C). 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 2009-10.
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; as well as 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.
2. Summary of Estimates to Date for 2009-10
This table displays previous Estimates publications and amounts being
requested in these Supplementary Estimates 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 supports 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, 2010 whereas Schedule 2 identifies those
items for the fiscal year ending March 31, 2011.
Only positive adjustments to appropriations are included in the Proposed
Schedules to the Appropriation Bill. Where a Vote has netted to zero or negative
amount is 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 expenditure 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 expenditures are charged to the one Vote.
- Operating expenditure 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.
- Capital expenditure Votes – This type of Vote is used when the
capital expenditures equal or exceed $5 million. Expenditure items in a "Capital
expenditures" 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 an organization 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.
- Grants and contributions Votes – This type of Vote is used when
the total of grant or contribution expenditures 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, 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 is responsible directly to a
Minister.
- Special Votes: Treasury Board Centrally Managed 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 and to provide for miscellaneous, urgent or unforeseen
expenditures not otherwise provided for, including grants and contributions not
listed in the Estimates and the increase of the amount of grants listed in these
Supplementary 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, in respect of insurance, pension or benefit programs or other
arrangements, or in respect of the administration of such programs, or
arrangements, including premiums, contributions, benefits, fees and other
expenditures, made in respect of the public service or any part thereof and for
such other persons, as Treasury Board determines, and authority to expend any
revenues or other amounts received in respect of such programs or arrangements
to offset any such expenditures in respect of such programs or arrangements and
to provide for the return to certain employees of their share of the premium
reduction under subsection 96(3) of the Employment Insurance Act .
- 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 the Compensation Adjustments Vote.
- Budget Implementation Vote – This Vote was time-limited and
expired on June 30, 2009. A complete listing of allocations made from this Vote
was provided in Supplementary Estimates (B) 2009–10.
Subject to the approval of the Treasury Board and between the period
commencing April 1, 2009 and ending June 30, 2009, this Vote supplemented other
appropriations and provided any appropriate Ministers with appropriations for
initiatives announced in the Budget of January 27, 2009, including new grants
and the increase of the amounts of grants listed in the Estimates, where the
amounts of the expenditures were not otherwise provided for and where the
expenditures were within the legal mandates of the government organizations.
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.
The third column (Less: Available Spending Authorities) represents unused
spending authority being used by organizations to minimize the amount being
requested in these Supplementary Estimates. Additional information on these
amounts is provided in the details section.
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 a 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 organizations, 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, Paylist
Requirements and Budget Implementation Initiatives, 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
miscellaneous, urgent or 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, agencies and Crown corporations may access this
Vote throughout the fiscal year. Departments and agencies are not required to
reimburse funding allocated from Vote 30.
Budget Implementation Vote (TB Vote 35) – This Vote was
time-limited and expired on June 30, 2009. A complete listing of allocations
made from this Vote was provided in Supplementary Estimates (B) 2009–10.
Subject to the approval of the Treasury Board and between the period
commencing April 1, 2009 and ending June 30, 2009, this Vote supplemented other
appropriations and provided any appropriate Ministers with appropriations for
initiatives announced in the Budget of January 27, 2009, including new grants
and the increase of the amounts of grants listed in the Estimates, where the
amounts of the expenditures were not otherwise provided for and where the
expenditures were within the legal mandates of the government organizations
. Departments and agencies were not required to reimburse funding allocated
from Vote 35.
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
Organizations 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
reallocate 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,
Statutory Appropriations and Transfers);
- 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 previously approved
Supplementary Estimates and permanent allocations from TB Central Votes;
- Transfers between Votes both within and between organizations;
- Adjustments to Appropriations (new funding requests); and
- Total Estimates to date.
Where a Vote 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 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 these 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 spending authority required. As well, surplus spending
authority available in a number of frozen allotments can also 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 Objects of Expenditure
- 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.
- 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.
- 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.
- 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.
- 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.
- 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.
- 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).
- 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.
- Transfer Payments
Grants, contributions, and all other transfer payments made by Government,
such as:
- Major social assistance payments made to persons such as Old Age Security
benefits and related allowances, Veterans' pensions and allowances.
- 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.
- Capital assistance to industry; research grants and other assistance
towards research carried on by non-governmental 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.
- 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.
- 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.