Tab C: Financial Information

• Financial Information
• The Jacques-Cartier and Champlain Bridges Inc. (JCCBI)
• Windsor-Detroit Bridge Authority (WDBA)
• Supplementary Estimates (B)
• Detail by Organization
• Expenditures by Program
• Expenditures by Standard Object
• Flow of Funds
• Supplementary Estimates B
• Lapsing of Funds

The Jacques-Cartier and Champlain Bridges Inc.

Organization Summary

		These Supplementary Estimates
	Authorities To Date (dollars)	Transfers (dollars)	Adjustments (dollars)	Proposed Authorities To Date (dollars)
Budgetary Voted 1b Payments to the corporation	296,580,451	-	25,483,333	322,063,784
Total Budgetary Expenditures	296,580,451	-	25,483,333	322,063,784

Note: Additional details by organization are available on the Treasury Board Secretariat website – http://www.canada.ca/en/treasury-board-secretariat.html.

Explanation of Requirements (dollars)

Budgetary Voted Appropriations
Funding for the deconstruction of the Champlain Bridge in Quebec	Vote 1b 25,483,333
Total Voted Appropriations	25,483,333
Total Budgetary	25,483,333

Items for inclusion in the Proposed Schedule 1 to the Appropriation Bill
(for the financial year ending March 31, 2020)

Vote No.	Items	Amount ($)	Total ($)
1b	The Jacques-Cartier and Champlain Bridges Inc. Payments to the corporation to be applied in payment of the excess of its expenditures over its revenues (exclusive of depreciation on capital structures and reserves) in the operation of the Jacques-Cartier and Champlain Bridges, the Champlain Bridge Ice Control Structure, the Melocheville Tunnel, the Île-des-Soeurs Bypass Bridge and the federal sections of the Honoré Mercier Bridge and of the Bonaventure Expressway		25,483,333
			25,483,333

Budgetary Expenditures by Standard Object

This table shows the forecast of total expenditures by Standard Object, which includes the types of goods or services to be acquired, or the transfer payments to be made and the funds to be credited to the vote.

Definitions of standard objects available at: http://www.tpsgc-pwgsc.gc.ca/recgen/pceaf-gwcoa/1920/7-eng.html

Budgetary Expenditures by Standard Object

Expenditures by Program or Purpose

		These Supplementary Estimates
Budgetary	Estimates to Date (dollars)	Operating (dollars)	Capital (dollars)	Transfer Payments (dollars)	Revenues and other reductions (dollars)	Total (dollars)	Revised Estimates (dollars)
The Jacques-Cartier and Champlain Bridges Inc.	296,580,451	35,212,333	(9,729,000)	-	-	25,483,333	322,063,784
Total	296,580,451	35,212,333	(9,729,000)	-	-	25,483,333	322,063,784
Total Budgetary	296,580,451	35,212,333	(9,729,000)	-	-	25,483,333	322,063,784

Frozen Allotments in Voted Authorities

Parliamentary authority typically expires at the end of the fiscal year. For example, authorities approved through all appropriation acts for the fiscal year 2019–20 will expire on March 31, 2020 for most organizations.

During the fiscal year, the government can take decisions to adjust priorities or the implementation of individual initiatives. These decisions are effected by using frozen allotments to constrain appropriated authorities where necessary. At the end of the fiscal year, these frozen allotments are included in the lapse shown in Public Accounts.

For the fiscal year 2019–20, the total amount frozen in voted authorities is $X,XXX,XXX,XXX as of January XX, 20XX. Most of these frozen allotments are due to the planned reprofiling of funds ($X,XXX,XXX,XXX) to future years, and uncommitted authorities in the Treasury Board managed central votes ($X,XXX,XXX,XXX).

This annex summarizes, by category and department, all permanently frozen allotments included in voted authorities.

Categories of Frozen Allotments

Reprofiled
Reprofiling provides for unused authorities from one fiscal year to be made available in subsequent fiscal years, to reflect changes in the expected timing of program implementation. Unused funds in the current fiscal year are put into a frozen allotment. New Parliamentary authority is required for each future year of planned spending.

Transferred or reallocated
Throughout a fiscal year, organizations may transfer or reallocate funds between votes within their organization and to other organizations. Such adjustments may be effected through frozen allotments.

Reduction
An organization's authorities are reduced when the funds are no longer available for the original purpose. This could happen because an initiative or program is canceled, or savings are identified to be returned to the fiscal framework.

Other
Other forecasted lapses are largely related to uncommitted authorities in the Treasury Board central votes.

	Reprofiled (dollars)	Transferred or Reallocated (dollars)	Reduction (dollars)	Other (dollars)	Total (dollars)
The Jacques-Cartier and Champlain Bridges Inc.
1 – Payments to the corporation	71,978,467	-	-	-	71,978,467
Reprofiled: - Operating expenditures and capital investments for the Jacques-Cartier and Champlain Bridges Inc.
	71,978,467	-	-	-	71,978,467

Windsor-Detroit Bridge Authority

Organization Summary

		These Supplementary Estimates
	Authorities To Date (dollars)	Transfers (dollars)	Adjustments (dollars)	Proposed Authorities To Date (dollars)
Budgetary Voted
1b Payments to the corporation	802,476,546	-	29,257,079	831,733,625
Total Budgetary Expenditures	802,476,546	-	29,257,079	831,733,625

Note: Additional details by organization are available on the Treasury Board Secretariat website – http://www.canada.ca/en/treasury-board-secretariat.html.

Explanation of Requirements (dollars)

Budgetary Voted Appropriations
Funding for the deconstruction of the Champlain Bridge in Quebec	Vote 1b 29,257,079
Total Voted Appropriations	29,257,079
Total Budgetary	29,257,079

Items for inclusion in the Proposed Schedule 1 to the Appropriation Bill
(for the financial year ending March 31, 2020)

Vote No.	Items	Amount ($)	Total ($)
1b	Windsor-Detroit Bridge Authority Payments to the Authority for the discharge of its mandate consistent with its Letters Patent and the Canada-Michigan Crossing Agreement		29,257,079
			29,257,079

Budgetary Expenditures by Standard Object

This table shows the forecast of total expenditures by Standard Object, which includes the types of goods or services to be acquired, or the transfer payments to be made and the funds to be credited to the vote.

Definitions of standard objects available at: http://www.tpsgc-pwgsc.gc.ca/recgen/pceaf-gwcoa/1920/7-eng.html

Expenditures by Program or Purpose

		These Supplementary Estimates
Budgetary	Estimates to Date (dollars)	Operating (dollars)	Capital (dollars)	Transfer Payments (dollars)	Revenues and other reductions (dollars)	Total (dollars)	Revised Estimates (dollars)
Windsor-Detroit Bridge Authority	802,476,546	29,257,079	-	-	-	29,257,079	831,733,625
Total	802,476,546	29,257,079	-	-	-	29,257,079	831,733,625
Total Budgetary	802,476,546	29,257,079	-	-	-	29,257,079	831,733,625

Frozen Allotments in Voted Authorities

Parliamentary authority typically expires at the end of the fiscal year. For example, authorities approved through all appropriation acts for the fiscal year 2019–20 will expire on March 31, 2020 for most organizations.

During the fiscal year, the government can take decisions to adjust priorities or the implementation of individual initiatives. These decisions are effected by using frozen allotments to constrain appropriated authorities where necessary. At the end of the fiscal year, these frozen allotments are included in the lapse shown in Public Accounts.

For the fiscal year 2019–20, the total amount frozen in voted authorities is $X,XXX,XXX,XXX as of January XX, 20XX. Most of these frozen allotments are due to the planned reprofiling of funds ($X,XXX,XXX,XXX) to future years, and uncommitted authorities in the Treasury Board managed central votes ($X,XXX,XXX,XXX).

This annex summarizes, by category and department, all permanently frozen allotments included in voted authorities.

Categories of Frozen Allotments

Reprofiled
Reprofiling provides for unused authorities from one fiscal year to be made available in subsequent fiscal years, to reflect changes in the expected timing of program implementation. Unused funds in the current fiscal year are put into a frozen allotment. New Parliamentary authority is required for each future year of planned spending.

Transferred or reallocated
Throughout a fiscal year, organizations may transfer or reallocate funds between votes within their organization and to other organizations. Such adjustments may be effected through frozen allotments.

Reduction
An organization's authorities are reduced when the funds are no longer available for the original purpose. This could happen because an initiative or program is canceled, or savings are identified to be returned to the fiscal framework.

Other
Other forecasted lapses are largely related to uncommitted authorities in the Treasury Board central votes.

	Reprofiled (dollars)	Transferred or Reallocated (dollars)	Reduction (dollars)	Other (dollars)	Total (dollars)
Windsor-Detroit Bridge Authority
1 – Payments to the Authority	1,726,582	-	-	-	1,726,582
Reprofiled: - Operating expenditures and capital investments for the Gordie Howe International Bridge.
	1,726,582	-	-	-	1,726,582

Supplementary Estimates (B), 2019–20

Annex

Items for inclusion in the Proposed Schedule 1 to the Appropriation Bill
(for the financial year ending March 31, 2020)

Vote No.	Items	Amount ($)	Total ($)
1b	OFFICE OF INFRASTRUCTURE OF CANADA – Operating expenditures – The payment to each member of the Queen's Privy Council for Canada who is a minister without portfolio, or a minister of State who does not preside over a ministry of State, of a salary — paid annually or pro rata for any period less than a year — that does not exceed the salary paid under the Salaries Act, rounded down to the nearest hundred dollars under section 67 of the Parliament of Canada Act, to ministers of State who preside over ministries of State	72,990,313
5b	- Capital expenditures	42,378,495
10b	– The grants listed in any of the Estimates for the fiscal year – Contributions	22,297,867
			137,666,675

Detail by Organization

Office of Infrastructure of Canada

Organization Summary

		These Supplementary Estimates
	Authorities To Date (dollars)	Transfers (dollars)	Adjustments (dollars)	Proposed Authorities To Date (dollars)
Budgetary Voted
1b Operating expenditures	113,814,372	(37,500)	72,990,313	186,767,185
5b Capital expenditures	1,282,390,731	-	42,378,495	1,324,769,226
10b Grants and contributions	5,203,781,712	-	22,297,867	5,226,079,579
Total Voted	6,599,986,815	(37,500)	137,666,675	6,737,615,990
Total Statutory	4,347,888,934	-	61,293,463	4,409,182,397
Total Budgetary Expenditures	10,947,875,749	(37,500)	198,960,138	11,146,798,387

Note: Additional details by organization are available on the Treasury Board Secretariat website – http://www.canada.ca/en/treasury-board-secretariat.html.

Explanation of Requirements (dollars)

Budgetary Voted Appropriations Funding for the New Champlain Bridge Corridor Project	Vote 1b	63,465,065
	Vote 5b	42,378,495
Total		105,843,560
Funding for the Riverhead Wastewater Treatment Plant in St. Johnʼs, Newfoundland	Vote 10b	14,003,243
Funding to maintain operations pending a comprehensive resourcing review	Vote 1b	6,590,917
Funding for the Water Pollution Control Plant in the Town of Greater Napanee, Ontario	Vote 10b	4,717,328
Funding to extend Quebec Highway 35	Vote 10b	3,577,296
Funding to establish a secretariat to support rural economic development	Vote 1b	2,934,331
Total Voted Appropriations		137,666,675
Total Statutory Appropriations		61,293,463
Transfers Transfers to Other Organizations From various organizations to the Atlantic Canada Opportunities Agency to participate in the Enhancing Rural Innovation project	Vote 1b	(37,500)
Total Transfers		(37,500)
Total Budgetary		198,922,638

Listing of Transfer Payments

	Estimates to Date (dollars)	These Supplementary Estimates (dollars)	Revised Estimates (dollars)
Contributions New Building Canada Fund – Provincial-Territorial Infrastructure Component – National and Regional Projects	1,037,170,756	17,580,539	1,054,751,295
Investing in Canada Infrastructure Program	572,177,272	4,717,328	576,894,600

Listing of Statutory Authorities

	Authorities To Date (dollars)	These Supplementary Estimates (dollars)	Proposed Authorities (dollars)
Budgetary Contribution to the Federation of Canadian Municipalities for the Asset Management Fund (Budget Implementation Act, 2019, No.1 - S.C. 2019, c.29)	-	60,000,000	60,000,000
Contributions to employee benefit plans	6,887,307	1,293,463	8,180,770

Expenditures by Program or Purpose

	Estimates to Date (dollars)	Operating (dollars)	Capital (dollars)	Transfer Payments (dollars)	Revenues and other reductions (dollars)	Total (dollars)	Revised Estimates (dollars)
Office of Infrastructure of Canada Public Infrastructure	10,685,305,408	67,777,549	42,378,495	82,297,867	-	192,453,911	10,877,759,319
Internal Services	51,359,545	6,468,727	-	-	-	6,468,727	57,828,272
Total	10,736,664,953	74,246,276	42,378,495	82,297,867	-	198,922,638	10,935,587,591
Total Budgetary	10,736,664,953	74,246,276	42,378,495	82,297,867	-	198,922,638	10,935,587,591

Expenditures by Standard Object

This table shows the forecast of total expenditures by Standard Object, which includes the types of goods or services to be acquired, or the transfer payments to be made and the funds to be credited to the vote.

Definitions of standard objects available at: http://www.tpsgc-pwgsc.gc.ca/recgen/pceaf-gwcoa/1920/7-eng.html

Budgetary Expenditures by Standard Object

Flow of Funds

Issue / Question

• Why is so little funding flowing to recipients?

Suggested Response

• One quarter of the way through delivering the Investing in Canada Plan, we have invested more than one quarter of our commitment to communities in over 52,000 infrastructure projects. Almost all of these projects are either underway or completed.
• Once federal funding is approved for a project, it is available right away. However, it only flows when local partners submit their claims, often well after construction is underway.
• In short, the flow of federal funding is claim-based and often lags the design, planning and construction activity on a project.

Background

• A key metric by which federal success is measured with respect to infrastructure investments is the rate at which funding is flowed.
• Delays may be perceived as evidence of ineffectiveness on the part of the Government of Canada to deliver on the infrastructure portfolio. That said, several factors contribute to real and perceived delays in the flow of federal funding.
• Some older infrastructure programs had inefficient requirements for per-project funding agreements, and did not prescribe that recipient jurisdictions had to submit timely claims for payment. Although addressed in the newer programs, such as the Investing in Canada Plan; committed funds under older programs may still be impacted by this challenge
• Some challenges such as constraints of the Canadian construction season, limitations in work force availability, complexity inherent to multi-million and multi-billion dollar procurement and changes in provincial, territorial, or municipal priorities are also specific to the Infrastructure domain and over which the federal government has a limited span of control.
• INFC has introduced several operational solutions under the Investing in Canada Plan that have partially closed the spending gap between the announced fiscal profile progress on approved infrastructure projects, such as moving from many agreements (per-project) to a smaller number of Integrated Bilateral Agreements (one with each Province/Territory), implementing mandatory semi-annual claims to improve predictability of disbursements and requiring year-end reports on costs incurred and recording expenditures accordingly.
• INFC continues to work in close collaboration with its external partners to improve the timeliness of the flow of funds and therefore, better align departmental spending with construction activities
• To date, a key metric by which federal success is measured with respect to infrastructure investments remains funds committed as opposed to the rate at which funding is flowed.

2019-20 Supplementary Estimates B

Issue / Question

• What is INFC seeking in the Supplementary Estimates B?

Suggested response

• The Investing in Canada Plan is the Government's long-term infrastructure plan to support stronger, more inclusive communities, and create lasting economic, environmental and social benefits for years to come.
• In 2019-20, INFC delivered a significant level of contribution funding stemming from both older programs and the Investing in Canada Plan.
• INFC is seeking a net increase of $198.9 million in the Supplementary Estimates B.
• The additional funding sought through Supplementary Estimates B will allow INFC to meet existing obligations and maintain INFC's operations, while responding to the newly added responsibility of the Rural Economic Development portfolio.

Background

• Unlike most federal departments, Infrastructure Canada's operations are funded through the programs it delivers rather than through an annual budget based on permanent operating funding. Infrastructure Canada secured additional funding over two years, starting in 2019-20 ($6.6 million), for the department to sustain operations and continue to effectively deliver its mandate.
• Infrastructure Canada sought additional funding ($3.0 million) through the Supplementary Estimates B to establish a secretariat to support the Rural Economic Development portfolio for 2019-20. More specifically, this incremental time-limited funding provides required resources for a new Centre for Rural Economic Development housed at INFC, and will allow INFC to support the new responsibilities included in the Rural Economic Development mandate without jeopardizing ongoing requirements for implementing the Investing in Canada Plan.
• [redacted]
• Additional funding was made available under the New Building Canada Fund – Provincial-Territorial Infrastructure ($17.6 million), the Investing in Canada Infrastructure Program ($4.7 million) as well as Asset Management Fund ($60 million).

JCCBI

• The Jacques Cartier and Champlain Bridges Inc. (JCCBI) is seeking $25.5 million in operating funding for the deconstruction of the existing Champlain Bridge.

WDBA

• The Windsor Detroit Bridge Authority (WDBA) is seeking $29.3 million for the Gordie Howe International Bridge.[redacted]

Lapsing of Funds

Issue / Question

• Why is Infrastructure Canada lapsing funds?

Suggested response

• Although federal funding is available as soon as a project is approved, funding only flows when local partners submit their claims, which often does not necessarily align with the design, planning and activity on a project.
• In an effort to better align funding profiles with the anticipated claims from recipients, INFC works in close collaboration with its recipients to regularly update funding profiles of the existing federal infrastructure programs.
• Despite best efforts to forecast the flow of funding for specific projects, many factors may lead to the need for INFC to reprofile funding to ensure that federal infrastructure commitments remain viable in future years.

Background

• In 2019-20, INFC delivered a significant level of contribution funding stemming from both older programs and the Investing in Canada Plan.
• Although INFC has introduced several operational solutions under the Investing in Canada Plan that have partially closed the spending gap between the announced fiscal profile and progress on approved infrastructure projects, significant funds are expected to flow from older programs.
• Some challenges such as constraints of the Canadian construction season, limitations in work force availability, complexity inherent to multi-million and multi-billion dollar procurement and changes in provincial, territorial, or municipal priorities are also specific to the Infrastructure domain and have a direct impact on the flow of funds.
• As a result, funding profiles for all existing Infrastructure Programs are formally updated twice a year through the call letter process and as information becomes available to reflect the anticipated amounts to be claimed by recipients. 
• INFC continues to work in close collaboration with its external partners to improve the timeliness of the flow of funds and therefore, better align departmental spending with construction activities.