Thank you for your question.
I will start with the $190 million.
Allocations from Treasury Board vote 5 are used to supplement other appropriations or grant authorities to address what we call urgent, unforeseen and unavoidable cash requirements of organizations. The $190 million reflected the best estimate of DND's potential cash requirements in advance of receiving additional supply through supplementary estimates (B). The amount is based on a cash flow analysis prepared by DND and reviewed by the Treasury Board Secretariat.
Using money from vote 5 is normal practice. Allocations from Treasury Board vote 5 are repaid by departments when they receive additional supply.
In this case, the Department of National Defence is seeking $500 million through supplementary estimates (B), but it only required up to $190 million through vote 5 in advance of additional supply from supplementary estimates (B). Any allocations from Treasury Board vote 5 will be repaid when supplementary estimates (B) receive royal assent.