Treasury Board of Canada Secretariat
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Expenditure Management

Introduction

The Expenditure Management System is the framework for developing and implementing the government’s spending plans and priorities within the limits established by the Budget. The system is designed to ensure that all programs are focused on results, provide value for taxpayers’ money, and are aligned with the government’s priorities and responsibilities.

Reporting to Parliament

The presentation of information on planned expenditures to Parliament is made through tabling of Estimates publications and the introduction of supply bills (which, once passed into legislation, become appropriation acts) in accordance with the reporting cycle for government expenditures. Actual expenditures are reported through Quarterly Financial Reports and Public Accounts.

Responsibility

The Expenditure Management Sector supports Treasury Board ministers by managing and overseeing expenditures at all levels of government. This encompasses the entire process from planning and implementing to analysis and performance.