Understanding the Expenditure Management System - Institute on Governance

Understanding the Expenditure Management System

Gain practical tips and strategies for understanding, addressing and working with the reporting and accountability requirements of the current Expenditure Management System.


Course Description

  • Understanding the Expenditure Management System will give you practical tips and strategies for understanding, addressing and working with the reporting and accountability requirements of the current Expenditure Management System (EMS) that is an essential element in developing and delivering programs, policies, and services to Canadians.
  • With our highly rated and knowledgeable facilitators, you will explore how the EMS provides a framework in the Government of Canada for developing and implementing federal expenditure plans and how it furnishes the evidence needed to allocate monies to key government priorities through the fiscal and budget processes.
  • You will identify how the EMS is intended to ensure value for money for all government spending and learn about the implementation of strategic reviews to identify and to reallocate funds from lower priority and lower performing program activities to higher priority, higher-performing activities.
  • This half-day webinar is designed for you as a public servant at any level who needs to learn about and review the Expenditure Management System.

Learning Objectives:

  • You will explore the history and rationale of the federal expenditure process. 
  • You will learn about the products, including the Budget and Estimates, and the processes that support the EMS.   
  • You will learn about the roles of the Executive Branch (departments, Cabinet) and Legislative Branch (Parliament) in developing and reviewing federal spending plans.
  • You will understand the role of the Auditor General of Canada. 
  • You will learn about the role and expectations of Deputy Ministers and Departments. 
  • You will learn about the accountability tests being applied to federal spending and related rationales and expectations of central agencies. 
  • You will learn how organizations identify savings to meet expenditure management commitments. 
  • You will learn how to work with the cycles, processes, critical elements, from inception to reporting and strategic review. 
  • You will understand who makes the decisions and how can they be supported and/or influenced.

Bundle This Webinar: 

This webinar is eligible to be bundled with two other webinars of your choice for a ‘buy 2, get 1 free’ price of $780. We recommend bundling our three central agency courses: Treasury Board Submission Process, Memorandum to Cabinet Development Process, and Understanding the Expenditure Management System. You can also take advantage of our recommended streams (Leadership; Policy; Government Essentials; Innovation) to choose your bundle or mix and match the webinars that best suit your needs. Upon registration, be sure to select the bundle option and then select your webinars. Contact us for support at 613-562-0090 or learningcentre@iog.ca. 

Customize This Webinar:

This webinar is eligible to be customized as a private offering for your team and organization. Contact us at learningcentre@iog.ca to discuss your needs. 

Group Discounts: If you have more than two people attending, you may be eligible for a group discount. Contact us for details at 613-562-0090 or learningcentre@iog.ca. 


Guy Boyd


Guy Boyd has broad federal public service experience having worked in six different departments in such varied functions as: policy development; planning, reporting, and performance measurement; business case development; provision of advice to ministers and deputy heads; quasi-judicial case management; operational and corporate management; and, training design and delivery (including a stint at the Canada […]


“The instructor was extremely clear and concise, and obviously knows the subject matter very well.” 

Webinar Participant

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