Thank you, Mr. Chair and members of the committee. Thank you for the opportunity to appear today to discuss your motion of May 14.
Let me begin by reiterating my respect for this committee and for the work that you do. Mr. Chair, I believe strongly in being helpful and responsive in support of this committee’s work. I would like to provide an explanation to the committee in two areas: how a central vote like vote 35 works, and what my role is in relation to reporting financial information.
Vote 35 is a central vote. Central votes include funding required across government for a specific purpose, but which cannot be included in a specific department or agency since the requirements by each organization are not known at the time of tabling the estimates.
The wording of the vote specifies the purpose and the conditions under which the funds may be used. In the case of Vote 35 for Budget Implementation Initiatives, as is the case for all central vote allocations, Treasury Board must approve the allocation of the funds to departments and agencies.
As I noted in my correspondence to you, Mr. Chair, no expenditures are actually charged to vote 35. Rather, this vote is used to move funds to departmental votes in support of the economic action plan. It is these departmental votes that expenditures are actually charged against. In other words, it is the individual departments that track the actual expenditure information. Vote 35 was created to provide departments with the funds they need to move forward quickly with economic action plan initiatives before the normal supply period.
Under the supply process, Parliament normally approves funding for budget initiatives through supplementary estimates in the supply periods ending June 23, December 10, and March 26. Authority to allocate funds from vote 35 expires on June 30, because we are now into the regular supply process. In essence, vote 35 provides bridge funding to top up departmental votes used in the delivery of programs and spending of funds.
As Comptroller General, my focus has been to work with chief financial officers and chief audit executives to ensure that the right accountability mechanisms are in place.
With respect to the economic action plan, this includes ensuring that the right audit, financial control, and risk frameworks are in place.
As you know, my office prepares the Public Accounts of Canada, which provide the full and detailed accounting of expenditures on an annual basis. Our system is generally designed to provide monthly reporting. Reporting of expenditures is done at the departmental level so that deputy heads and managers can manage their budgets. The Fiscal Monitor, prepared by the Department of Finance, does present the government's expenses at the whole-of-government level approximately 50 days after the end of any given month.
I realize this is a complex process and I would be pleased to explain it in greater detail, if you wish.
The best information available at this time relevant to the motion is how much has been allocated to departmental votes from vote 35.
What I provided to the committee on May 22 was a list of programs in a number of departments that were topped up by Vote 35 as of April 30. This was reported to Parliament through the Supplementary Estimates (A).
Although my office does not produce these reports, I do have an updated list—which Bill Matthews has—that's current as of May 31 and published on June 11. I would be pleased to share it with you.
With the assistance of my colleague Bill Matthews, I am prepared to answer any further questions you may have.