Thank you.
There are a couple of things. The one I would highlight is the role of the Treasury Board itself, which actually has responsibility for expenditure approvals. If you think about a new initiative that gets included in the budget, that's done at a certain level. Before that spending can actually be achieved by a department, it needs to actually go to a cabinet committee, Treasury Board, and get approved with details on the expenditure plan.
That kind of work would include setting forth—if you're thinking about a new program—the performance metrics, the evaluation plan, and some detail on how they might spend the money. There is a challenge function there.
If it's a brand new program it can often be a year or two from the time it's in the budget before it's actually ready for money to be spent. What you actually see is a timing difference between the budget and the estimates.