Question Period Note: Spending Oversight

What oversight does the Government of Canada have regarding the use of public funds?

• The government is committed to making sure that public funds are well managed, so Canadians are well served.
• Before any new money can be spent, my department thoroughly assesses plans and projections to make sure that expenditures will be reasonable, cost-effective and provide value for money.
• These plans are then submitted to Treasury Board for further scrutiny.
• Should proposed spending plans be approved by Treasury Board, they are then presented to Parliament, where they are studied and voted on by all members. Only after Parliamentary approval is new funding allowed to be spent.
• To ensure transparency and accountability, all proposed spending and actual expenditures are reported to both parliamentarians and the public. As well, government

departments report every year on the results they achieved on behalf of those they serve.
If Pressed - Responsive of Rules and Controls for Government Spending
• The Treasury Board sets requirements for the prudent management of public funds. Deputy Heads are responsible for following these rules, and the Risk and Compliance Process will help them verify that the right systems, processes and practices are in place in their departments.

Under its core responsibility for spending oversight, Treasury Board Secretariat reviews spending proposals and authorities as well as existing and proposed government programs for efficiency, effectiveness and relevance. This includes providing information to Parliament and Canadians on government spending.
Estimates
Main estimates, tabled in Parliament by the President of the Treasury Board, present spending plans for the upcoming year and they are best read in conjunction with the departmental plans. Prior to their tabling, estimates need to be approved by the Treasury Board. For 2025-26, as a result of the election, Governor General Warrants were issued for two periods, from April 1st to May 15th and from May 16th to June 29th, to ensure essential government operations were maintained during the election period. 2025-26 Main estimates were tabled on May 27th and includes the $70.4B that was issued through Special warrants. Main estimates do not include the government’s complete spending needs for the year, such as unanticipated spending requirements or items that will be announced in an upcoming budget, the government also presents supplementary estimates to Parliament. Under normal circumstances, the government tables supplementary estimates in May, November and February. Supplementary estimates are also referred to committees for review and receive approval through an appropriation bill at the end of the relevant supply period. Associated appropriation bills introduced in the House of Commons on the last opposition day of the supply periods ending no later than June 23, December 10 and March 26.
The 2025-26 Main Estimates presented a total of $486.9 in budgetary spending, which reflects
$222.9 billion to be voted and a $264 billion in forecast statutory expenditures.
For comparison purposes, the chart below shows a comparison between 2024-25 Main Estimates and 2025-26 Main Estimates:

($billions)
• Budgetary: Voted
o 2024–25 Main Estimates: 191.6
o 2025–26 Main Estimates: 222.9
• Budgetary: Statutory
o 2024–25 Main Estimates: 257.7
o 2025–26 Main Estimates: 264.0
• Total Budgetary
o 2024–25 Main Estimates: 449.2
o 2025–26 Main Estimates: 486.9
• Non-budgetary: Voted
o 2024–25 Main Estimates: 0.2
o 2025–26 Main Estimates: 0.1
• Non-Budgetary: Statutory
o 2024–25 Main Estimates: 1.0
o 2025–26 Main Estimates: 1.1
• Total Non-budgetary
o 2024–25 Main Estimates: 1.2
o 2025–26 Main Estimates: 1.2
Public Reporting
The departmental plans set out the results that departments intend to achieve with the resources provided to them; they also outline the human and financial resources allocated to each program and sub program.
In the Fall, the government tables its public accounts by way of a report prepared by the Receiver General for Canada. This report outlines the government’s actual spending and revenues during the previous fiscal year. The public accounts also provide a snapshot of the government’s financial position at the end of the fiscal year including its liabilities, assets and net debt.
Also in the Fall, the government releases departmental results reports for each department and agency. These reports describe achievements relative to the expectations outlined in the corresponding departmental plans. They are tabled by the President of the Treasury Board on behalf of the responsible ministers and are considered referred to the appropriate standing committees.

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