Treasury Board of Canada Secretariat

Treasury Board of Canada Secretariat

November 05, 2014 15:48 ET

Minister Clement Tables the Supplementary Estimates (B), 2014-15 and the 2013-14 Departmental Performance Reports

OTTAWA, ONTARIO--(Marketwired - Nov. 5, 2014) - Treasury Board of Canada Secretariat

Today, the Honourable Tony Clement, President of the Treasury Board, tabled the Supplementary Estimates (B), 2014-15 in the House of Commons along with the 2013-14 Departmental Performance Reports on behalf of 92 federal departments and agencies.

The Supplementary Estimates (B), 2014-15 provide information on $2.9 billion in funding for 63 organizations, and information on $328 million in expenditures that are required through legislation. This is done to ensure transparency and accountability to Canadians on how their tax dollars are spent.

Departmental Performance Reports are a measure of how well individual organizations met their plans and achieved the expected results as set out in their respective annual Reports on Plans and Priorities.

For more information on these or other initiatives found in the Supplementary Estimates (B), 2014-15 and the 2013-14 Departmental Performance Reports, please contact the responsible departments.

Quick Facts

  • The Supplementary Estimates present information to Parliament on elements of the Government of Canada's spending requirements that were already planned for in Canada's Economic Action Plan 2014 or in previous budgets.
  • They include items that were either not sufficiently developed in time for inclusion in the Main Estimates or have been refined to account for new developments in programs or services.
  • Departmental Performance Reports and Reports on Plans and Priorities are a department or agency's primary accountability documents to Parliament.


"The Government of Canada is committed to sound fiscal management. Through these Supplementary Estimates, we are making sure that government organizations can get the funds they need to continue providing programs and services that Canadians rely on."

- Tony Clement, President of the Treasury Board.

Related Products

- Supplementary Estimates (B) 2014-15

- Canada's Economic Action Plan 2014

- Departmental Performance Reports

- Reports on Plans and Priorities.

- All reports and supporting documents are accessible on the Treasury Board of Canada Secretariat website.

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Tabling of Supplementary Estimates (B),2014-15

The Main and Supplementary Estimates provide information on the planned spending levels for each federal department and agency. Main Estimates must be tabled by March 1, and are followed by the Supplementary Estimates, which are normally tabled three times a year-in May, November and February. The financial information found in the Estimates is presented in support of an appropriation bill seeking parliamentary approval for expenditures incurred throughout the year.

Budgetary expenditures include the 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.

The Supplementary Estimates (B),2014-15 provide information on $2.9 billion in voted appropriations for 63 organizations and $328 million in statutory expenditures:

  • Voted Appropriations are those for which parliamentary authority is sought through an appropriation bill. The "Vote" sets out the maximum "up to" amount that may be spent in the fiscal year, as well as the broad funding purpose. An organization cannot exceed the amount of the Vote, but may spend less. The Public Accounts of Canada and the quarterly financial reports for departments and agencies can be used to compare planned and actual expenditures, as well as comparative information for the preceding fiscal year.
  • Statutory expenditures are those authorized by Parliament through specific legislation that authorizes payments and sets out the amounts and time periods for expenditures, such as payments to provinces under the Federal-Provincial Fiscal Arrangements Act.

The Main and Supplementary Estimates, as well as Budgets and Updates of Economic and Fiscal Projections, reflect theGovernment's financial plans and resource allocation priorities at different points in the fiscal year. In combination with the subsequent reporting of financial results and actual expenditures in the Public Accounts and of results achieved in Departmental Performance Reports, Estimates documents help Parliament ensure transparency for Canadians regarding the allocation and management of public funds.

Upon tabling, the Main and Supplementary Estimates are referred to various parliamentary standing committees, and to the Senate Standing Committee on National Finance. In considering Estimates, committees may approve, reduce, or deny a Vote. A committee may not increase a Vote, or transfer funds to another Vote. After review by committees, an appropriation bill is tabled for Parliament's approval.

Contact Information

  • Heather Domereckyj
    Press Secretary
    Office of the President of the Treasury Board

    Media Relations
    Treasury Board of Canada Secretariat