Canada Energy Regulator 2026–27 Departmental Plan

©His Majesty the King in Right of Canada, as represented by the Canada Energy Regulator, 2026, ISSN: 2562-9735

• Description
• Quality of life impacts
• Indicators, results and targets
• Plans to achieve results
• Gender-based Analysis Plus
• Planned resources to achieve results
• Program inventory
• Summary of changes to reporting framework since last year

Results we plan to achieve

• Filing Manual

  The CER intends to issue draft revisions to sections A.2 and A.4 (Environmental and Socio-economic Assessment and Lands) of its Filing Manual. These forthcoming updates will be informed by comprehensive consultations with Indigenous Peoples and stakeholders and will offer greater clarity and transparency regarding application information requirements.

• Crown Consultation

  The CER will undertake a review of the Crown Consultation Coordinator role within CER adjudication processes, with a goal to providing external clarity for proponents, Indigenous Peoples, and stakeholders.

• CER Portal

  The CER Portal is a secure, user-centric, digital platform that modernizes regulatory activities across the entire energy lifecycle—from pre-application to abandonment. In 2026-27, the CER will externally launch further components of the CER Portal, enhancing user experience within CER adjudication processes through increased administrative efficiency and reduced burden, while simultaneously decreasing application timelines for proponents.  

Results we plan to achieve

• Responding to New Legislation

  The CER will work with other federal organizations to support, design and implement any new adjudication processes as a result of the Building Canada Act to ensure readiness should a federally regulated pipeline or powerline be designated as a Project of National Interest.

• Adjudication Efficiency

  The CER plans to examine its adjudication processes to find ways to enhance efficiency and predictability, with particular attention to the initial steps of the application assessment.

• Streamlining Assessments of Negligible-Risk Applications

  The CER will continue to implement and refine a risk-based approach to streamline the assessment of negligible-risk applications while maintaining quality and thoroughness of reviews. This strategy was informed by engagement with Indigenous Peoples and stakeholders and will provide more predictable, efficient and timely regulatory decision-making processes for lower risk projects.

• Leveraging Technology

  The CER will continue to explore opportunities to leverage advancements in technology, such as Artificial Intelligence, to support efficient and predictable regulatory decisions.

Results we plan to achieve

• Early Engagement

  Early engagement is a cornerstone of the CER’s approach to facilitating inclusive participation in its regulatory processes. In 2026-27, the CER plans to enhance its early engagement process and requirements for proponents based on the findings and recommendations of its internal evaluation on early engagement. Improvements to the CER’s early engagement process will allow for greater involvement of impacted stakeholders early in an application process.

• Participation of Indigenous Peoples

  The CER is reviewing its internal processes around the early identification of potentially impacted Indigenous Peoples and the establishment of Crown Lists for CER-regulated projects. The objectives of this review are to enhance transparency and ensure that Indigenous communities are appropriately engaged by proponents and consulted by the CER early and throughout CER adjudication processes.

  The CER will continue to offer Participant Funding to facilitate the participation of the public, and in particular, Indigenous Peoples, in CER adjudicative processes.

• Description
• Quality of life impacts
• Indicators, results and targets
• Plans to achieve results
• Gender-based Analysis Plus
• Planned resources to achieve results
• Program inventory
• Summary of changes to reporting framework since last year

Results we plan to achieve

• Compliance Verification Activities

  In 2026-27, the CER will remain focused on monitoring compliance with regulatory requirements at every phase of the facility’s lifecycle, including ensuring the safety and security of people, protection of property and the environment, and financial requirements. Using a risk informed approach, the CER will prioritize inspecting operations or companies with higher risk for compliance violations or incidents and locations where there are more hazards due to population or sensitive environments. The CER’s oversight will include monitoring new construction projects, incident follow-up, oversight promoting integrity of existing infrastructure and reclamation and post-construction work of recently completed major projects. Compliance verification will include activities such as inspections, audits, and evaluation of company emergency response exercises. Where non-compliance occurs, the CER will take necessary compliance and enforcement action to bring companies back into compliance and deter future non-compliance.

• Indigenous Monitoring

  Collaboration with Indigenous Peoples during construction and operation oversight will remain paramount to the CER’s Reconciliation efforts. The organization will continue to support and enable Indigenous monitors to bring Indigenous perspectives into the CER’s work and enhance its compliance verification. The CER’s compliance planning processes will continue to evolve to better reflect Indigenous Peoples' priorities and address socio-economic issues specific to pipeline facility construction.

• Abandonment Funding Program

  In 2026-27, the Abandonment Funding Program will continue efforts to improve the annual compliance process, review updated Statements of Investment Policies and Procedures, improve the transparency of the Abandonment Cost Estimate calculation, and update the CER’s website on abandonment.

• Orphan Pipelines

  To maintain and improve upon the ongoing protection of the public and environment, the CER will continue to develop and implement a set of processes and procedures for the identification, designation, abandonment and ongoing monitoring of orphan pipelines under the CER Act.

• Emergency Management

  The CER will continue to lead and participate in strategic initiatives that improve Emergency Management Systems and promote continual improvement of emergency preparedness and response among regulated companies, first responders, Indigenous Peoples, and communities that could potentially be involved in a response or impacted by an emergency. This will be accomplished through various working groups and relationships across the country and through comprehensive and targeted compliance verification activities that focus on reducing risk and preventing harm. The CER will continue to enhance Indigenous involvement in the CER’s emergency management oversight of companies through compliance verification activities and considering the Industry Best Practices for Involvement of Indigenous Nations and Communities in Emergency Management.

• Compliance and Enforcement Framework

  The CER will update its compliance and enforcement framework to clarify the approaches and tools used to promote, verify and enforce compliance with regulatory requirements. The update will enhance the transparency and predictability of the CER’s compliance and enforcement activities.

• Safety, Safety Culture and Security

  The CER will promote Safety Culture advancement by continuing to lead industry workshops and engagement with other North American regulators to share knowledge and best practices for the purposes of process safety excellence and major accident prevention. The CER will facilitate industry-wide Safety Culture and Human and Organizational Factors learning via The Learning Portal. The CER will also continue to refine its regulatory oversight in the domains of damage prevention and occupational health and safety. Emphasis will be placed on enhancing oversight related to process safety management and cybersecurity.

• Industry Performance Improvements

  In 2026-27, the CER will continue to engage regulated companies, regulators, Indigenous Peoples and stakeholders through CER-hosted workshops and other activities to share information, promote ongoing dialogue, and identify common issues, gaps and opportunities. This includes areas such as environmental protection, safety culture, safety and damage prevention, and pipeline integrity. CER oversight data and trends, as well as data from incidents, unauthorized activities and company reports will continually be assessed to inform the CER’s work identifying areas where industry performance can be improved.

  To further promote and improve safety and environmental outcomes, the CER will also identify technical research projects to encourage innovative and improved methods to strengthen pipeline integrity and enhance compliance oversight planning and processes to better address socio-economic impacts.

• Emerging Areas of Regulatory Oversight

  The CER will focus on supporting innovation and preparing to regulate potential new energy projects, including those involving the transportation of emerging fuels (such as hydrogen) and electricity.

• Infrastructure Resiliency

  The CER will enhance its regulatory oversight tools to ensure industry continues to improve the resiliency of regulated infrastructure against extreme weather hazards. The CER will engage with regulated companies, academia and other stakeholders to ensure that it is meeting the changing needs of the energy sector and adapting its requirements, guidance and capacity to monitor, assess and respond effectively to energy sector changes.

• Regulatory Framework Program

  In 2026-27, the CER will advance the work outlined in its Forward Regulatory Plan. This plan sets out the regulations, regulatory documents, and guidance that the organization plans to develop or amend over a three-year period.

  In 2026-27, the OPR project will develop a draft regulatory proposal for comment in phase 3 engagement. The CER’s objective for the OPR Review is to deliver a regulation that supports the highest level of safety, security and environmental protection; advances Reconciliation with Indigenous Peoples; addresses transparency and inclusive participation; provides for predictable and timely oversight; and encourages innovation. In the next year, the CER will continue its multi-year initiative to update the OPR in a manner that incorporates specific localized knowledge held by Indigenous Peoples, as well as Indigenous laws, policies, practices, and protocols.

• Description
• Quality of life impacts
• Indicators, results and targets
• Plans to achieve results
• Gender-based Analysis Plus
• Planned resources to achieve results
• Program inventory
• Summary of changes to reporting framework since last year

Results we plan to achieve

• Inclusive Engagement for Transparent Regulatory Decision-Making

  The CER continues to expand its impact by actively engaging leaders from key sectors—including Indigenous Peoples, landowners, municipal governments, industry, and lands professionals—who represent the interests of their respective communities and stakeholder groups. Through a collaborative approach, the CER will continue to facilitate open dialogue and the exchange of diverse viewpoints, including Indigenous knowledge and perspectives. This process supports the development of targeted deliverables and informed recommendations that contribute to transparent, inclusive, and culturally respectful regulatory decision-making.

Results we plan to achieve

• Engaging on Regulatory Framework

  The CER will continue to build trust and confidence by engaging with Indigenous Peoples and stakeholders in a coordinated, transparent and collaborative manner on regulatory framework initiatives, such as the OPR Review and updates to the Filing Manuals.

• Building Confidence

  Efforts will also focus on ensuring that Canadians and Indigenous Peoples have confidence in the CER’s role in enabling safe, reliable, competitive and environmentally sustainable energy transmission. Engagement activities are tailored to meet the needs of diverse audiences and communities at the national and regional levels, with regional offices in Montreal, Vancouver, and Yellowknife, guided by engagement plans that prioritize building sustainable relationships. The CER’s Land Matters Group plays a key role in this work by supporting respectful and transparent interactions with landowners and land users, addressing land-related concerns, and helping to ensure that land matters are considered throughout the lifecycle of energy infrastructure projects.

• Stewardship of Historical Indigenous Evidence

  The CER will build on previous meaningful engagements and collaborate with Nations who have expressed interest in shaping their involvement in the Stewardship of Indigenous Evidence initiative. By respecting Indigenous oral governance and cultural protocols, the project returns sacred materials to communities that the CER received in past regulatory proceedings. This fosters trust and supports Indigenous data sovereignty, supporting communities to have better access and use of their knowledge. The initiative combines Indigenous protocols with regulatory practices, reinforcing confidence in the CER’s respect of Indigenous rights and perspectives.

• Systemic Model - Indigenous Involvement in Oversight

  The CER and Indigenous partners are advancing a shared commitment through the United Nations Declaration Act Action Plan Measure 34 (Shared Priorities).

  To advance this work, the CER will continue to work in collaboration with Indigenous Peoples to develop a systemic approach to Indigenous involvement in compliance and oversight over the lifecycle of CER-regulated infrastructure. This work will build upon experience and knowledge gained from the existing Indigenous Advisory and Monitoring Committees (IAMCs) and the Indigenous Oversight Forum (IOF) for the NGTL System. The CER will engage Indigenous Peoples, the existing IAMCs and communities involved in the NGTL IOF, regulated industry and other stakeholders to develop the approach.

• Cultural Intelligence

  The CER will continue efforts to build its Indigenous cultural intelligence and integrity across the organization, to better enable all staff to understand and respect Indigenous laws and better weave Indigenous knowledge into their work.

• Description
• Quality of life impacts
• Indicators, results and targets
• Plans to achieve results
• Gender-based Analysis Plus
• Planned resources to achieve results
• Program inventory
• Summary of changes to reporting framework since last year

Results we plan to achieve

• Canada’s Energy Future Series

  Energy information helps Canadians to make informed decisions about their energy future. Canada’s Energy Future is the CER’s long-term energy supply and demand outlook. The 2026 iteration of the report recalibrates its focus to explore ongoing economic and energy market uncertainties, while also exploring the pathways to net-zero emissions by 2050. Its expanded scope covers energy security, Indigenous insights, and investment requirements — with improvements to energy models and databases. Following the publication of Canada’s Energy Future 2026, the CER will prioritize post-release engagement. The organization also expects to begin planning and preliminary analysis for the next iteration of the Canada’s Energy Future report.

• Market Snapshots

  Market Snapshots are bi-weekly articles that provide timely, impartial energy information and analysis. These publications support Canada’s public dialogue on energy issues and inform decision-making by Canadians, governments, industry, and other interested parties. While Snapshots cover a wide variety of topics related to energy in Canada, many of the Snapshots will focus on energy trade between Canada and other countries.

• Energy Commodity Statistics

  The CER will continue to publish various Energy Commodity Statistics updates throughout the year, including monthly Canadian Crude Oil and Equivalent and Marketable Natural Gas production by province and territory; exports of natural gas and liquefied natural gas; exports of natural gas liquids; exports of crude oil and refined petroleum products; and imports and exports of electricity.

• Canada’s Pipeline System Report

  The CER will update the Canada’s Pipeline System Report, a web-based, interactive publication that provides commentary and data on the market trends of crude oil, natural gas, and natural gas liquids in Canada, as well as a description of the economic regulation of the CER’s regulated pipelines. The report seeks to make complex pipeline and energy market data user-friendly and accessible.

• Provincial and Territorial Profiles

  The CER will update its Provincial and Territorial (PT) Profiles, which consist of 14 profiles that provide a detailed breakdown of energy production, transportation, trade, consumption, and greenhouse gas emissions in each Canadian province and territory. The PT Profiles provide Canadians with access to energy information for knowledge, research, and decision-making. They also serve as a key engagement point for the CER, spurring dozens of energy information requests from readers.

Results we plan to achieve

• Canadian Centre for Energy Information

  The Canadian Centre for Energy Information (CCEI) is a one stop-shop for energy information in Canada. In 2026-27, the CER will continue to support the CCEI workplan, including through collaboration on content for the CCEI website.

• Description
• Plans to achieve results
• Planned resources to achieve results
• Planning for contracts awarded to Indigenous businesses

• Related government priorities

• Spending
• Funding
• Future-oriented condensed statement of operations
• Human resources

Variance between 2023-24 actual expenditures and 2024-25 actual expenditures

The 2024-25 actual spending is $17.29 million higher than the 2023-24 actual spending, and the variance is primarily due to:

• an increase of $7.05 million primarily related to Collective Agreement renewal and other compensation adjustments including changes to terms and conditions of service or employment in the federal public administration.
• an increase of $5.61 million mainly related to changes to support evolving organizational priorities and requirements.
• an increase of $4.27 million related to Grants and Contributions.
• an increase of $1.80 million related to 2024-25 employee benefit plan costs.
• an increase of $1.49 million related to Budget 2024 funding for Indigenous Advisory and Monitoring Committees.
• a decrease of $2.93 million related to Budget 2022 funding for regulatory renewal activities as well as funding to implement the Impact Assessment Act.

Variance between 2024-25 actual expenditures and 2025-26 forecast spending 

The 2025-26 forecast spending is $5.88 million lower than the 2024-25 actual spending, and the variance is primarily due to:

• an increase of $7.49 million related to Budget 2025 funding for innovative data and information management, as well as funding for net-zero energy modeling.
• an increase of $0.87 million mainly related to operational budget carry forward to support organizational priorities and requirements.
• an increase of $0.09 million related to employee benefit plan costs.
• a decrease of $7.05 million primarily related to Collective Agreement renewal and other compensation adjustments including changes to terms and conditions of service or employment in the federal public administration.
• a decrease of $6.62 million related to Budget 2022 funding for regulatory renewal activities as well as funding to implement the Impact Assessment Act.
• a decrease of $0.66 million related to Grants and Contributions.

Variance between 2026-27 planned spending and 2027-28 planned spending

The 2027-28 planned spending is $6.03 million lower than the 2026-27 planned spending primarily related to:

• a decrease of $4.20 million related to Grants and Contributions.
• a decrease of $1.57 million primarily related to Collective Agreement renewal and other compensation adjustments including changes to terms and conditions of service or employment in the federal public administration.
• a decrease of $0.26 million related to employee benefits plan costs.

Variance between 2027-28 planned spending and 2028-29 planned spending 

The 2028-29 planned spending is $18.79 million lower than the 2027-28 planned spending primarily related to:

• a decrease of $11.80 million related to Budget 2022 funding for regulatory renewal activities, as well as funding to implement the Impact Assessment Act.
• a decrease of $5.34 million related to Grants and Contributions.
• a decrease of $1.65 million mainly related to employee benefits plan costs.

This bar graph shows the CER’s six-year spending trend. It includes actual spending for the fiscal years 2023-24 and 2024-25, forecast spending for the year 2025-26 and planned spending for the years 2026-27 to 2028-29. Amounts are depicted by Voted and Statutory amounts. An explanation of spending variances is provided in Table 15: Three-year spending summary for core responsibilities and internal services and Table 16: Planned three-year spending on core responsibilities and internal services.

Variance between 2025-26 forecast results and 2026-27 planned results

The 2026-27 planned results are $5.71 million lower than the 2025-26 forecast results mainly due to:

• an increase of $4.12 million related to Grants and Contributions.
• an increase of $1.50 million related to Budget 2022 funding for regulatory renewal activities as well as funding to implement the Impact Assessment Act.
• a decrease of $7.76 million related to Budget 2025 funding for innovative data and information management, as well as funding for net-zero energy modeling.
• a decrease of $1.61 million mainly related to operational budget carry forward.
• a decrease of $1.47 million related to Budget 2024 funding for Indigenous Advisory and Monitoring Committees.
• a decrease of $0.49 million related to employee benefit plan costs.

Variance between 2023-24 actual full-time equivalents and 2024-25 actual full-time equivalents

The increase of 9.3 full-time equivalents from 2023-24 to 2024-25 is primarily due to:

• an increase of 23.0 full-time equivalents due to changes across the organization to meet operational requirements.
• an increase of 9.6 full-time equivalents related to Budget 2024 funding for Indigenous Advisory and Monitoring Committees.
• a decrease of 23.3 full-time equivalents related to Budget 2022 funding for regulatory renewal activities, as well as funding to implement the Impact Assessment Act.

Variance between 2024-25 actual full-time equivalents and 2025-26 forecast full-time equivalents

The increase of 1.3 full-time equivalents from 2024-25 to 2025-26 is primarily due to:

• an increase of 39.1 full-time equivalents related to Budget 2025 funding for innovative data and information management, as well as funding for net-zero energy modeling.
• a decrease of 37.1 full-time equivalents related to Budget 2022 funding for regulatory renewal activities, as well as funding to implement the Impact Assessment Act.
• a decrease of 0.7 full-time equivalents due to changes across the organization to meet operational requirements.

Variance between 2026-27 planned full-time equivalents and 2027-28 planned full-time equivalents

The decrease of 23.95 full-time equivalents from 2026-27 to 2027-28 is primarily due to:

• a decrease of 10.53 full-time equivalents due to changes across the organization to meet operational requirements.
• a decrease of 13.42 full-time equivalents related to Budget 2022 funding for regulatory renewal activities, as well as funding to implement the Impact Assessment Act.

Variance between 2027-28 planned full-time equivalents and 2028-29 planned full-time equivalents

The decrease of 56.0 full-time equivalents from 2027-28 to 2028-29 is primarily due to:

• a decrease of 50.92 full-time equivalents related to the loss of funding from Budget 2022 for regulatory renewal activities, as well as to implement the Impact Assessment Act.
• a decrease of 5.08 full-time equivalents due to changes across the organization to meet operational requirements.

Appropriate minister(s): The Honourable Tim Hodgson, P.C., M.P.

Institutional head: Tracy Sletto

Ministerial portfolio: Energy and Natural Resources

Enabling instrument(s): Canadian Energy Regulator Act

Year of incorporation / commencement: 2019

Other: The CER Act came into force on 28 August 2019.

Headquarters – Calgary

Mailing address:

210-517 10 Ave SW
Calgary AB  T2R 0A8

Telephone:

Office: 403-292-4800

Toll free: 1-800-899-1265

Fax: 403-292-5503

Toll free fax: 1-877-288-8803

Email: info@cer-rec.gc.ca

www.cer-rec.gc.ca

appropriation (crédit)
Any authority of Parliament to pay money out of the Consolidated Revenue Fund.

budgetary expenditures (dépenses budgétaires)
Operating and capital expenditures; transfer payments to other levels of government, departments or individuals; and payments to Crown corporations.

core responsibility (responsabilité essentielle)
An enduring function or role performed by a department. The intentions of the department with respect to a core responsibility are reflected in one or more related departmental results that the department seeks to contribute to or influence.

Departmental Plan (plan ministériel)
A report on the plans and expected performance of an appropriated department over a 3 year period. Departmental Plans are usually tabled in Parliament each spring.

departmental result (résultat ministériel)
A consequence or outcome that a department seeks to achieve. A departmental result is often outside departments’ immediate control, but it should be influenced by program-level outcomes.

departmental result indicator (indicateur de résultat ministériel)
A quantitative measure of progress on a departmental result.

departmental results framework (cadre ministériel des résultats)
A framework that connects the department’s core responsibilities to its departmental results and departmental result indicators.

Departmental Results Report (rapport sur les résultats ministériels)
A report on a department’s actual accomplishments against the plans, priorities and expected results set out in the corresponding Departmental Plan.

full-time equivalent (équivalent temps plein)
A measure of the extent to which an employee represents a full person-year charge against a departmental budget. For a particular position, the full-time equivalent figure is the ratio of number of hours the person actually works divided by the standard number of hours set out in the person’s collective agreement.

gender-based analysis plus (GBA Plus) (analyse comparative entre les sexes plus [ACS Plus])
Is an analytical tool used to support the development of responsive and inclusive policies, programs, and other initiatives. GBA Plus is a process for understanding who is impacted by the issue or opportunity being addressed by the initiative; identifying how the initiative could be tailored to meet diverse needs of the people most impacted; and anticipating and mitigating any barriers to accessing or benefitting from the initiative. GBA Plus is an intersectional analysis that goes beyond biological (sex) and socio-cultural (gender) differences to consider other factors, such as age, disability, education, ethnicity, economic status, geography (including rurality), language, race, religion, and sexual orientation.

Using GBA Plus involves taking a gender- and diversity-sensitive approach to our work. Considering all intersecting identity factors as part of GBA Plus, not only sex and gender, is a Government of Canada commitment.

government priorities (priorités gouvernementales)
For the purpose of the 2026-27 Departmental Plan, government priorities are the high-level themes outlining the government’s agenda in the 2025 Speech from the Throne.

horizontal initiative (initiative horizontale)
An initiative where two or more federal departments are given funding to pursue a shared outcome, often linked to a government priority.

Indigenous business (entreprise autochtones)
Requirements for verifying Indigenous businesses for the purposes of the departmental result report are available through the Indigenous Services Canada Mandatory minimum 5% Indigenous procurement target website.

non‑budgetary expenditures (dépenses non budgétaires)
Non-budgetary authorities that comprise assets and liabilities transactions for loans, investments and advances, or specified purpose accounts, that have been established under specific statutes or under non-statutory authorities in the Estimates and elsewhere. Non-budgetary transactions are those expenditures and receipts related to the government's financial claims on, and obligations to, outside parties. These consist of transactions in loans, investments and advances; in cash and accounts receivable; in public money received or collected for specified purposes; and in all other assets and liabilities. Other assets and liabilities, not specifically defined in G to P authority codes are to be recorded to an R authority code, which is the residual authority code for all other assets and liabilities.

performance (rendement)
What a department did with its resources to achieve its results, how well those results compare to what the department intended to achieve, and how well lessons learned have been identified.

performance indicator (indicateur de rendement)
A qualitative or quantitative means of measuring an output or outcome, with the intention of gauging the performance of a department, program, policy or initiative respecting expected results.

plan (plan)
The articulation of strategic choices, which provides information on how a department intends to achieve its priorities and associated results. Generally, a plan will explain the logic behind the strategies chosen and tend to focus on actions that lead to the expected result.

planned spending (dépenses prévues)
For Departmental Plans and Departmental Results Reports, planned spending refers to those amounts presented in Main Estimates.

A department is expected to be aware of the authorities that it has sought and received. The determination of planned spending is a departmental responsibility, and departments must be able to defend the expenditure and accrual numbers presented in their Departmental Plans and Departmental Results Reports.

program (programme)

Individual or groups of services, activities or combinations thereof that are managed together within the department and focus on a specific set of outputs, outcomes or service levels.

program inventory (répertoire des programmes)
Identifies all the department’s programs and describes how resources are organized to contribute to the department’s core responsibilities and results.

result (résultat)
A consequence attributed, in part, to a department, policy, program or initiative. Results are not within the control of a single department, policy, program or initiative; instead they are within the area of the department’s influence.

statutory expenditures (dépenses législatives)
Expenditures that Parliament has approved through legislation other than appropriation acts. The legislation sets out the purpose of the expenditures and the terms and conditions under which they may be made.

target (cible)
A measurable performance or success level that a department, program or initiative plans to achieve within a specified time period. Targets can be either quantitative or qualitative.

voted expenditures (dépenses votées)
Expenditures that Parliament approves annually through an appropriation act. The vote wording becomes the governing conditions under which these expenditures may be made.