In order to enable the Conseil du trésor to act as adviser to the government in matters of budgetary and financial allocation, the mission of the Secrétariat du Conseil du trésor, through its Sous-secrétariat aux politiques budgétaires et aux programmes, is to:
- define management guidelines, rules, and terms and conditions that apply to the departments and bodies;
- prepare an annual expenditure budget listing the credits available to the departments and bodies for their activities and investments;
- ensure that the expenditure budget is consistent with government budget policy and ensure its follow-up and implementation;
- advise the Conseil du trésor on authorization applications submitted by the departments and bodies and on government policies and guidelines for budgetary and financial management.
The Chair of the Conseil du trésor annually tables in the National Assembly the following documents related to the expenditure budget:
- the credits and annual expenditure management plans of the National Assembly and designated persons;
- the credits of the departments and bodies;
- the special funds budget;
- the annual expenditure management plans of the departments and bodies;
- the Message from the Chair of the Conseil du trésor and Additional Information.
Lastly, the Expenditure Budget must be distinguished from the Budget Speech, as they are two distinct operations.
- The Expenditure Budget, prepared by the Secrétariat du Conseil du trésor, presents the credits available to the departments and bodies for their activities and investments during the upcoming fiscal year.
- The Budget Speech, prepared by the ministère des Finances, proposes the overall level of the government's expenditures and revenues, and announces the fiscal and budgetary measures.
