2006 November Report of the Auditor General of Canada

Early August

Secretariat mails call letters for Supplementary Estimates and expenditure status reports to departments' Senior Financial Officers. These documents list the items eligible for inclusion in the Supplementary Estimates and those that may still require Treasury Board approval.

Detailed instructions list the eligible items to be included in the Supplementary Estimates. The instructions also list the items that should be excluded. A template worksheet is available to departments to help them prepare the Supplementary Estimates.

Finance branches in departments contact the other branches about completing the template worksheet. The branches decide whether to request additional funding in the Supplementary Estimates, or to "cash manage" instead. An explanation of the requirement must also be provided. In addition to the items listed, the departments can request Treasury Board approval for other non-controversial items to be included in the Supplementary Estimates.

Secretariat analysts are available to help the departments complete this work.

Early September

Deadline for sending Supplementary Estimates submissions and worksheets to the Secretariat.

Secretariat analysts review the departments' Supplementary Estimates submissions and worksheets. They verify the accuracy of the items included. They ensure that amounts requested on the spreadsheet match the amount approved in the Treasury Board decision and are in the correct vote. If the item has not been approved, they have to determine what changes will increase its chances for approval.

Mid-September

Deadline in this period for Treasury Board analysts to submit the information required to get approval for items not already approved.

Early October

Last Treasury Board meeting to get items approved for inclusion in the Supplementary Estimate.

Secretariat analysts ensure that the departments have the required spending authorities including transfers between departments. They finalize page proofs and prepare briefing notes for the President of the Treasury Board.

Mid- to end October

Departments must have the proofs that are sent by the Secretariat signed by their Minister.

Secretariat sends the proofs to the departments.