Thank you very much.
As you know, the Financial Administration Act stipulates that the government must have parliamentary authority to make any payments out of the consolidated revenue fund. I am referring to section 26. Starting with the main estimates, Parliament adopts an appropriation act to authorize the maximum amount that can be spent.
In Canada, we use accrual accounting. That means that if I order an item today and receive it on March 31, but the invoice arrives in April or May, I can use the funds authorized in Supplementary Estimates (C) to pay for it.