A guide to the Estimates / Alex Smith. : YM32-2/2009-25E-PDF

"The goal of this guide is to demystify the estimates documents. The guide explains the financial cycle, how the various documents link together, and how to find information in them. After reading this guide, readers may not qualify as experts on the subject, but they should feel more comfortable reviewing the estimates documents and have a better sense of what can and cannot be found within them. The guide begins with a brief discussion of why the estimates matter, followed by an outline of the financial cycle and how the various estimates documents fit into this cycle. Readers will then learn some of the key elements of the documents, such as ministry summary information in the Main Estimates, the types of expenditure votes, and the sorts of information found in Reports on Plans and Priorities and in Departmental Performance Reports. The guide concludes with some observations about committee review of the estimates"--Introduction.

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