Going through the public accounts, I've noticed a pattern of large variances between the total authorities available for use and the amount that was actually used. For example, the Department of Citizenship and Immigration has loans to immigrants and refugees authorized for approximately $68.4 million, as per volume 2, whereas only $1.2 million was spent, creating a budgetary difference of about $67 million.
Another example can be found in the Department of National Defence. Their national combat and support operations are budgeted for about $1.6 billion whereas only $1.2 billion was spent, creating a variance of almost $350 million.
A third example can be found in the Office of Infrastructure Canada where the new building Canada fund has funds for national and regional projects authorized for $114 million, but only $11 million, or less than one-tenth of the authorized funds were spent.
This seems to appear as a common theme of underspending of authorized funds or the estimation of projected expenditures. What can be done to address these discrepancies? Is there any specific reason as to why such a large variance is being seen?