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Canada-Ontario Early Learning and Child Care Agreement – 2020-2021

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Between:

Her Majesty the Queen in Right of Canada (hereinafter referred to as “Canada” or “Government of Canada”) as represented by the Minister of Employment and Social Development styled as the Minister of Families, Children and Social Development (herein referred to as “the federal Minister”)

and

Her Majesty the Queen in Right of the Province of Ontario (hereinafter referred to as “Ontario” or “Government of Ontario”) as represented by the Minister of Education and Minister of Child Care and Early Years (herein referred to as “the Ontario Minister”)

Referred to collectively as the “Parties”

Preamble

Whereas, Canada and Ontario agreed to a Multilateral Early Learning and Child Care Framework on June 12, 2017 which articulated their shared vision for early learning and child care and describes their approach to achieve this vision;

Whereas, the Department of Employment and Social Development Act authorizes the federal Minister to enter into agreements with the provinces and territories, for the purpose of facilitating the formulation, coordination and implementation of any program or policy within the mandate of the federal Minister;

Whereas, the Child Care and Early Years Act, 2014 (CCEYA) authorizes the Ontario Minister to enter in agreements with the Government of Canada under which Canada undertakes to provide funding toward costs incurred by the Government of Ontario  for the provision of early learning and child care programs and services;

Whereas, Canada has, pursuant to its Policy on Transfer Payments, established a transfer payment program to provide funds to the provincial and territorial governments for the development and delivery of regulated early learning and child care programs and services for children under six years of age, with consideration for families more in need;

Whereas, Canada and the Assembly of First Nations, Inuit Tapiriit Kanatami, the Métis National Council jointly released the co-developed Indigenous ELCC Framework in September 2018. This Framework establishes overarching principles and sets a vision for happy and safe Indigenous children and families, strong cultural identity, and a comprehensive and coordinated system that is anchored in self-determination, centered on children and grounded in culture. The Indigenous ELCC Framework can be used as a guide for all actors involved in Indigenous ELCC;

Whereas, Ontario invests in early learning and child care for Indigenous children; and

Whereas, Canada and Ontario will continue to work together towards a renewed Canada-Ontario Early Learning and Child Care Agreement.

Now therefore, Canada and Ontario agree as follows:

1.0 Vision for Early Learning and Child Care

1.1 Canada and Ontario agree that the long-term vision, principles and objectives for early learning and child care, which are set out in the Multilateral Early Learning and Child Care Framework that is attached as an annex (Annex 1), will guide the investment of funds provided under this Agreement.

2.0 Early Learning and Child Care Objectives and Areas of Investment

2.1 Objectives

2.1.1   Canada and Ontario agree that over the period of this Agreement, with financial support from Canada, Ontario will further build its early learning and child care system by addressing local, regional and system priorities that have an impact on families more in need by increasing the quality, accessibility, affordability, flexibility and inclusivity in early learning and child care, towards achieving the objectives of:

  1. building on existing provincial investments in early learning and child care programs to support measurable and demonstrable expansion of services/programs that continue to support children, parents, families, and communities

Ontario’s policy towards early learning and child care and approach to achieving these objectives is set out in their Action Plan attached as an annex (Annex 2).

2.2 Eligible Areas of Investment

2.2.1   Ontario agrees to prioritize funds provided by Canada under this Agreement in regulated early learning and child care programs and services, as per the Child Care and Early Years Act, 2014, for children under the age of six where:

  1. Regulated programs and services are defined as those that meet standards that are established and/or monitored by provincial/territorial governments
  2. Early learning and child care programs and services are defined as those supporting direct care and early learning for children in settings including, but not limited to, regulated child care centres, regulated family child care homes, early learning centres, preschools and nursery schools

2.2.2 In developing and delivering its early learning and child care programs and services, Ontario agrees to take into account the needs of official language minority communities in Ontario.

2.2.3 Types of investments include: capital and operating funding for regulated early learning and child care, fee subsidies, training, professional development and support for the early childhood workforce, quality assurance, parents information and referral, and administration costs incurred by Ontario in implementing and administering this Agreement.

2.2.4 Canada and Ontario also agree to promote, define, and deliver identifiable innovative approaches to enhance the quality, accessibility, affordability, flexibility, and inclusivity of early learning and child care systems, with consideration for those more in need.

2.2.5 Canada and Ontario agree that funding will be targeted toward programs and activities, as described above, for children under the age of six, that will have an impact on families more in need such as lower-income families, Indigenous families, lone-parent families, families in underserved communities; those working non-standard hours; and/or families with children with varying abilities. Needs also include having limited or no access to early learning and child care programs and services in the children’s official language.

2.2.6 In 2020-2021, under extraordinary circumstances, Ontario may allocate funding under this agreement to support short-term measures to minimize the impacts of COVID-19 on Ontario’s ELCC system. These measures must be aligned with the principles of the Multilateral ELCC Framework and be used to sustain ELCC programs and services.

3.0 Period of Agreement

3.1 This Agreement shall come into effect upon the last signature being affixed and will remain in effect until March 31, 2020, unless terminated in writing by Canada or Ontario in accordance with the terms hereof in section 10. Funding provided under this Agreement, in accordance with section 4, will cover the period from April 1, 2017 to March 31, 2020. Amendments to this agreement shall come into effect upon the last signature being affixed and will remain in effect until March 31, 2021, unless terminated in writing by Canada or Ontario in accordance with the terms hereof in section 10. Funding provided under this amended Agreement, in accordance with section 4, will cover the period from April 1, 2020 to March 31, 2021.

3.2 Renewal of Bilateral Agreements

3.2.1 Canada commits that the annual allocation for all provinces and territories for the period 2021-2022 to 2027-2028 will be no less than the annual allocation for all provinces and territories under this current agreement. Funding during this period will be provided upon the renewal of bilateral agreements conditional on Canada’s acceptance of new action plans and informed by the assessment of the results achieved under the action plan set out in Annex 2. The period for any renewed agreement is yet to be determined. 

3.2.2 The renewal will provide Ontario and Canada the opportunity to review and course correct, if required, and realign new priorities in future bilateral agreements based on progress made to date.

4.0 Financial Provisions

4.1 These contributions are in addition and not in lieu of those that Canada currently pays to Ontario through the Canada Social Transfer in order to support early childhood development and early learning and child care within Ontario.

4.2 Allocation to Ontario

4.2.1 Canada has designated the following maximum amounts to be transferred in total to all provinces and territories under this initiative with a fixed base rate of $2 million per year for each province and territory and the balance of the funding on a per capita basis for the period starting on April 1, 2017 and ending on March 31, 2021.

  1. $399,669,692 for the Fiscal Year beginning on April 1, 2017
  2. $399,347,695 for the Fiscal Year beginning on April 1, 2018
  3. $399,347,695 for the Fiscal Year beginning on April 1, 2019
  4. $399,347,694 for the Fiscal Year beginning on April 1, 2020

4.2.2 Subject to annual adjustment based on the formula described in section 4.2.3, Ontario’s estimated share of the amounts described in section 4.2.1 will be:

Fiscal Year Estimated amount to be paid to Ontarioa (subject to annual adjustment)
2017-2018 $144.9601M
2018-2019 $144.8369M
2019-2020 $144.8369M
2020-2021 $146.6793M

a Amounts represent annual estimates based on Statistics Canada population estimates.

Canada commits that the annual allocation for all provinces and territories for the period 2021-2022 to 2027-2028 will be no less than the annual allocation for all provinces and territories of this current agreement under the conditions set in section 3.2.1.

4.2.3 The final yearly amount to be paid to Ontario will be calculated using the following formula F x K/L, where:

“F” is the annual total funding amount transferred to provinces and territories minus the base funding

“K” is the total population of Ontario, as determined using annual population estimates from Statistics Canada

“L” is the total population of Canada, as determined using annual population estimates from Statistics Canada

4.2.4 For the purposes of the formula in section 4.2.3, the population of Ontario for each Fiscal Year and the total population of all provinces and territories for that Fiscal Year are the respective populations as determined on the basis of the quarterly preliminary estimates of the respective populations on July 1 of that Fiscal Year. These estimates are released by Statistics Canada in September of each Fiscal Year.

4.3 In this Agreement, “Fiscal Year” means the period commencing on April 1 of any calendar year and terminating on March 31 of the immediately following calendar year.

4.4 Payment

4.4.1 Canada’s contribution will be paid in approximately equal semi annual installments as follows:

The first installment will be paid on (or about) June 15 of each Fiscal Year. The second installment will be paid on (or about) November 15 of each Fiscal Year.

In 2020-2021, the first installment will be paid within 30 days after the signatures from both parties are affixed to the Agreement.

The amount of the first installment will be an amount equal to 50% of the notional amount of Canada’s maximum contribution to Ontario for the Fiscal Year, which will be calculated in the manner described in sections 4.2.3 and 4.2.4.

The amount of the second installment will be an amount equal to the balance of Canada’s contribution to Ontario for the Fiscal Year based on the actual amount of the contribution determined under sections 4.2.3 and 4.2.4 for the Fiscal Year.

Canada will notify Ontario at the beginning of the Fiscal Year of their notional amount. The notional amount will be based on the Statistics Canada quarterly preliminary population estimates on July 1 of the preceding Fiscal Year. Canada will notify Ontario of the actual amount of the second installment in each Fiscal Year as determined under the formula set out in section 4.2.3 as soon as possible following the release in September of each year of the Statistics Canada quarterly preliminary population estimates referred to in section 4.2.4.

Canada shall withhold payment of its second installment for the Fiscal Year if Ontario has failed to provide its annual audited financial statement for the previous Fiscal Year in accordance with section 5.2.1 (d) until such time as the annual audited statement is provided.

The sum of both semi annual installments constitutes a final payment and is not subject to any further adjustment once the second installment of that Fiscal Year has been paid.

Payment of Canada’s funding for each Fiscal Year of this Agreement is subject to an annual appropriation by the Parliament of Canada for this purpose. Likewise, use of the funding by Ontario is subject to an annual appropriation by Ontario’s Legislature.

4.5 Maximum annual contribution in respect of administration costs

4.5.1 Canada’s contribution in respect of Ontario’s administration costs referred to in section 2.2.3 shall not exceed:

In Fiscal Years 2017-2018, 2018-2019, 2019-2020, 2020-2021 an amount up to 10% of the maximum amount payable for those Fiscal Years.

4.6 Carry Forward

4.6.1 At the request of Ontario and subject to the approval of Canada’s Treasury Board, Ontario may retain and carry forward to Fiscal Year 2018-2019, an amount of up to 50% of the contribution paid to Ontario for 2017-2018 under section 4.2.3 that is in excess of the amount of eligible costs actually incurred by Ontario in that Fiscal Year, and may only use the amount carried forward to 2018-2019 for expenditures on eligible areas of investment under section 2.2 incurred in that Fiscal Year.

4.6.2 For greater certainty, the amount carried forward to Fiscal Year 2018-2019 under this section is supplementary to the maximum amount payable to Ontario under section 4.2.3 of this Agreement in 2018-2019.

4.6.3 The amount carried forward pursuant to section 4.6.1 must be spent by March 31, 2019. Ontario is not entitled to retain any such carried forward amounts that remain unexpended after March 31, 2019, nor is it entitled to retain any balance of Canada’s contribution for Fiscal Year 2018-2019 paid pursuant to section 4.2.3 that remains unexpended at the end of that Fiscal Year. Such amounts are to be repaid to Canada in accordance with section 4.7.

4.6.4 At the request of Ontario and subject to the approval of Canada’s Treasury Board, Ontario may retain and carry forward to Fiscal Year 2019-2020, an amount of up to 10% of the contribution paid to Ontario for 2018-2019 under section 4.2.3 that is in excess of the amount of eligible costs actually incurred by Ontario in that Fiscal Year, and may only use the amount carried forward to 2019-2020 for expenditures on eligible areas of investment under section 2.2 incurred in that Fiscal Year.

4.6.5 At the request of Ontario and subject to the approval of Canada’s Treasury Board, Ontario may retain and carry forward to Fiscal Year 2020-2021, an amount of up to 15% of the contribution paid to Ontario for 2019-2020 under section 4.2.3 that is in excess of the amount of eligible costs actually incurred by Ontario in that fiscal year. Ontario may only use the amount carried forward to 2020-2021 for expenditures on eligible areas of investment under section 2.2 incurred in that Fiscal Year.

4.6.6 For greater certainty, the amount carried forward to Fiscal Year 2019-2020 and 2020-2021 under this section is supplementary to the maximum amount payable to Ontario under section 4.2.3 of this Agreement in 2019-2020 and 2020-2021.

4.6.7 The amount carried forward pursuant to sections 4.6.4 and 4.6.5 must be spent by March 31 of the subsequent Fiscal Year. Ontario is not entitled to retain any such carried forward amounts that remain unexpended after March 31 of the subsequent Fiscal Year nor is it entitled to retain any balance of Canada’s contribution for Fiscal Year 2019-2020 and 2020-2021 paid pursuant to section 4.2.3 that remains unexpended at the end of that fiscal year. Such amounts are to be repaid to Canada in accordance with section 4.7.

4.6.8 In the event that this amendment is approved after March 31, 2020, the parties agree that it is an extension of the April 1, 2017 to March 31, 2020 agreement from April 1, 2020 to March 31, 2021 and as such carry forward provisions still apply.

4.7 Repayment of overpayment

4.7.1 In the event payments made to Ontario exceed the amount to which Ontario is entitled under the Agreement, the amount of the excess is a debt due to Canada and shall be repaid to Canada upon receipt of notice to do so and within the period specified in the notice.

4.8 Use of Funds

4.8.1  Canada and Ontario agree that funds provided under this Agreement will only be used by Ontario in accordance with the areas for investment outlined in section 2.2 of this Agreement.

5.0 Accountability

5.1 Action Plan

5.1.1 Ontario has completed and shared its Action Plan for the years 2017-2018 until 2019-2020 of federal funding with Canada, as set out in the Canada-Ontario ELCC Agreement 2017-2020. Upon signature of this Agreement by both Parties, Ontario will publicly release their Action Plan which:

  1. identifies specific priority areas for investment and objectives, within the Framework’s parameters, which builds upon the progress to date in the quality, accessibility, affordability, flexibility and/or inclusivity of their early learning and child care system, with consideration for those more in need
  2. describes how Ontario plans to address the early learning and child care needs of its children/families more in need, including families that have limited access to programs and services in their official language
  3. outlines their planned innovation spending
  4. demonstrates that federal investments will be incremental, and will not displace existing Ontario early learning and child care spending, in particular spending dedicated to Indigenous populations
  5. outlines the indicators that will be reported on annually according to their planned investments
  6. identifies specific targets for each indicator that will be reported on annually for tracking progress in relation to the objectives of the Agreement
  7. identifies additional jurisdiction-specific indicators for tracking progress in relation to the objectives of the Agreement
  8. a description of consultation processes referred to in section 5.1.2, the type of groups consulted and annual priorities related to stakeholder feedback

5.1.2 Ontario will consult with parents, child care providers, experts, Indigenous peoples, official language minority communities and other interested Canadians as an important step in developing and revising its Action Plan.

5.1.3 Ontario submitted an updated Action Plan for fiscal year 2020-2021, as set out in Annex 2, updating their areas of investments and targets, as necessary, outlined in its Action Plan for Fiscal Years 2017-2018 to 2019-2020. This updated Action Plan may include changes to programming and program delivery provided that the affordable child care spaces funded with federal support continue to be supported as much as possible, subject to extraordinary circumstances. Upon signature of this Agreement by both Parties, the updates to this Action Plan will be publicly released.

5.2 Reporting

5.2.1 By no later than October 1 of each Fiscal Year during the Period of this Agreement, Ontario agrees to:

  1. report to the people of Ontario and to Canada on the results and expenditures of early learning and child care programs and services. The report shall include the number of children receiving subsidies, number of licensed early learning and child care spaces broken down by age of child and type of setting. The report shall show separately the results attributable to the funding provided by Canada under this Agreement
  2. continue to provide to Canada data required for the publication of the joint Federal-Provincial/Territorial report on Public Investments in Early Childhood Education and Care in Canada
  3. provide to Canada an Annual Report in the format and manner decided jointly by Canada and Ontario. The report shall show separately the results attributable to the funding provided by Canada under this Agreement and shall include:
    1. brief description of the activities, expenditures and results of the Canada-Ontario Early Learning and Child Care Agreement as set out in Annex 2
    2. results achieved according to the indicators and targets referred to in Annex 2
    3. impact on families more in need, including families that have limited access to programs and services in their official language referred to in Annex 2
    4. results achieved on innovation referred to in Annex 2
    5. description of consultation processes, the type of groups consulted and annual priorities related to stakeholder feedback referred to in Annex 2; and
    6. any additional results of evaluation activities undertaken in the Fiscal Year, as available
  4. provide to Canada an audited financial statement of revenues received from Canada under this Agreement during the Fiscal Year:
    1. the revenue section of the statement shall show the amount received from Canada under this Agreement during the Fiscal Year
    2. the total amount of funding used for ELCC programs and services under section 2.2
    3. the administration costs incurred by Ontario in developing and administering ELCC programs under section 2.2.3
    4. if applicable, the amount of any amount carried forward by Ontario under section 4.6
    5. if applicable, the amount of any surplus funds that are to be repaid to Canada under section 4.7

The financial statement shall be prepared in accordance with Canadian Generally Accepted Accounting Principles and the audit shall be performed by the Ontario Auditor General or his/her delegate, or by an independent public accounting firm registered under the laws of Ontario and shall be conducted in accordance with Canadian Generally Accepted Auditing Standards.

5.2.2 Canada, with prior notice to Ontario, may incorporate all or any part or parts of the said report into any public report that Canada may prepare for its own purposes, including any reports to the Parliament of Canada or reports that may be made public.

5.3 Audit

5.3.1 Ontario will ensure that expenditure information presented in the annual report is, in accordance with Ontario’s standard accounting practices, complete and accurate.

5.4 Evaluation

5.4.1 As per established policies and processes with respect to program effectiveness, Ontario will evaluate programs and services receiving funds provided under this Agreement and make public the results of any such evaluations. 

6.0 Long-term Collaboration

6.1 Canada and Ontario agree to share and release data as available, and knowledge, research and information on effective and innovative practices in early learning and child care, to further support the development of and reporting on quality and outcomes. Canada and Ontario agree to work together, and with stakeholders, towards the development of common quality and outcome measures that could be included in bilateral agreements in the future that could reinforce the Framework’s long-term vision.

6.2 Canada and Ontario agree to work together to improve data collection and dissemination on key early learning and child care information for children under age six.

7.0 Communications

7.1 Canada and Ontario agree on the importance of communicating with citizens about the objectives of this Agreement in an open, transparent, effective and proactive manner through appropriate public information activities.

7.2 Each government will receive the appropriate credit and visibility when investments financed through funds granted under this Agreement are announced to the public.

7.3 Canada reserves the right to conduct public communications, announcements, events, outreach and promotional activities about the F-P/T ELCC Framework and bilateral agreements. Canada agrees to give Ontario 10 days advance notice of public communications related to the F-P/T ELCC Framework, bilateral agreements, and results of the investments of this Agreement.

7.4 Ontario reserves the right to conduct public communications, announcements, events, outreach and promotional activities about the F-P/T ELCC Framework and bilateral agreements. Ontario agrees to give Canada 10 days advance notice and advance copies of public communications related to the F-P/T ELCC Framework, bilateral agreements, and results of the investments of this Agreement.

8.0 Dispute Resolution

8.1 Canada and Ontario are committed to working together and avoiding disputes through government-to-government information exchange, advance notice, early consultation, and discussion, clarification, and resolution of issues, as they arise.

8.2 If at any time either Canada or Ontario is of the opinion that the other Party has failed to comply with any of its obligations or undertakings under this Agreement or is in breach of any term or condition of the Agreement, Canada or Ontario, as the case may be, may notify the other party in writing of the failure or breach. Upon such notice, Canada and Ontario will endeavour to resolve the issue in dispute bilaterally through their Designated Officials.

8.3 If a dispute cannot be resolved by Designated Officials, then the dispute will be referred to the Deputy Ministers of Canada and Ontario most responsible for early learning and child care, and if it cannot be resolved by them, then the federal Minister and Ontario Minister shall endeavour to resolve the dispute.

9.0 Amendments to the Agreement

9.1 This Agreement, including all attached annexes, may be amended at any time by mutual consent of the Parties. To be valid, any amendments shall be in writing and signed, in the case of Canada, by the federal Minister, and in the case of Ontario, by the Ontario Minister.

10.0 Termination

10.1 Canada may terminate this Agreement at any time if the terms of this Agreement are not respected by Ontario by giving at least 12 months written notice of its intention to terminate. Ontario may terminate this Agreement at any time if the terms of this Agreement are not respected by Canada by giving at least 12 months written notice of its intention to terminate.

10.2 As of the effective date of termination of this Agreement under section 10.1, Canada shall have no obligation to make any further payments to Ontario after the date of effective termination.

11.0 Notice

11.1Any notice, information or document provided for under this Agreement will be effectively given if delivered or sent by letter, postage or other charges prepaid. Any notice that is delivered will have been received in delivery; and, except in periods of postal disruption, any notice mailed will be deemed to have been received eight calendar days after being mailed.

The address for notice or communication to Canada shall be:

Social Policy Directorate
140 Promenade du Portage
Gatineau QC  K1A 0J9

The address for notice or communication to Ontario shall be:

11th Floor
315 Front Street West
Toronto ON  M7A 08B

12.0 General

12.1 This Agreement, including Annexes 1 and 2, comprise the entire agreement entered into by the Parties with respect to the subject matter hereof.

12.2 This Agreement is based on the Multilateral Early Learning and Child Care Framework, Annex 1, concluded on June 12, 2017.

12.3 This Agreement shall be interpreted according to the laws of Canada and Ontario.

12.4 No member of the House of Commons or of the Senate of Canada or of the Legislature of Ontario shall be admitted to any share or part of this Agreement, or to any benefit arising therefrom.

12.5 If for any reason a provision of this Agreement that is not a fundamental term is found by a court of competent jurisdiction to be or to have become invalid or unenforceable, in whole or in part, it will be deemed to be severable and will be deleted from this Agreement, but all the other provisions of this Agreement will continue to be valid and enforceable.

12.6 This Agreement is drafted in English at the request of the Parties. Les parties ont convenu que le présent Accord soit rédigé en anglais.

Signed on behalf of Canada by the Minister of Employment and Social Development styled as the Minister of Families, Children and Social Development at Gatineau this 2nd day of July, 2020.

[Signed by] The Honourable Ahmed Hussen, Minister of Families, Children and Social Development

Signed on behalf of Ontario by the Minister of Education at Toronto this 9th day of June, 2020.

[Signed by] The Honourable Stephen Lecce, Minister of Education

Annex 1: Multilateral Early Learning and Child Care Framework

Federal, Provincial and Territorial Ministers most responsible for Early Learning and Child Care agreeFootnote 1 on the importance of supporting parents, families and communities in their efforts to ensure the best possible future for their children. For more details on this agreement, please consult the Multilateral Early Learning and Child Care Framework.

Annex 2: Ontario’s Action Plan

For Ontario’s 2017-2020 Action Plan, see Annex 2: Ontario action plan

Ontario’s Action Plan for 2020-2021

In 2020-2021, under extraordinary circumstances, Ontario will allocate funding under this agreement to support short-term measures to minimize the impacts of COVID-19 on Ontario’s ELCC system.

The additional initiative for the 2020-2021 action plan is outlined below:

Initiative Description Principle(s) supported Funding Indicator(s)
New: Support Early Learning and Child Care During COVID-19
  • Support ELCC during COVID-19 through sustainability measures by providing eligible licensed child care providers and EarlyON centres support for operating costs
  • High-quality ELCC
  • Accessible, affordable and flexible; Inclusive
  • $2.8M per week
    ($12.1M per month)
  • Total redirect of funding during the closure period and re-opening stages
  • Number of centers supported by the sustainability efforts
  • Number of licensed spaces supported by the sustainability efforts

This initiative is aligned with Ontario’s sustainability plan announced on May 9, 2020 to ensure parents retain access to local licensed child care, as well as EarlyON Child and Family Centres. The plan is focused on protecting child care spaces for parents with a time-limited approach that includes:

This initiative will also align with Ontario’s child care re-opening plan which will continue to support children, families, child care partners and staff.

Ontario will report on the results and expenditures of the short-term measures put in place to support ELCC programs and services through the pandemic.

When business resumes, Ontario will continue the three initiatives outlined in the 2017-2020 Action Plan to support:

The balance of funding will be distributed using the same portions as in the previous agreement:

Ontario’s 2017-2020 Action Plan provides descriptions of the actions that the Ministry of Education will undertake in support of the identified areas of investment. Due to the COVID-19 pandemic, Ontario’s ability to deliver on initiatives outlined in the updated Action Plan for 2020-2021 may be affected. Indicators for these initiatives will remain the same, but the COVID-19 outbreak may impact annual targets outlined in the 2017-2020 Action Plan. As such, the targets may not be achieved and expenditures may differ.

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