Each year, the government prepares Estimates in support of its request to Parliament for authority to spend public monies. The request is formalized through the tabling of appropriation bills in Parliament. The Estimates, which are tabled in the House of Commons by the President of the Treasury Board, consist of:
- Part I - The Government Expense Plan
- Part II - The Main Estimates
- Part III - Departmental Expenditure Plans, which is divided into two components:
- Quarterly Financial Reports
- Supplementary Estimates
The Estimates, along with the Minister of Finance's Budget, reflect the government's annual budget planning and resource priorities. In combination with the subsequent reporting of financial results in the Public Accounts and of accomplishments achieved in Departmental Performance Reports, this material helps Parliament hold the government to account for the allocation and management of public funds.
For more information, visit the Treasury Board Secretariat Web site, the official site for Estimates.
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