A portion of the salary for each member of the Executive Council is held back in accordance with the Balanced Budget and Ministerial Accountability Act. At the end of the fiscal year, the salary reduction is restored to a member if the ministry for which they are responsible does not exceed expense targets, as described in the Estimates - Summary of Ministerial Accountability for Operating Expenses (Schedule F).
From time to time revisions are made to the Schedule F in the Estimates. This can happen when individual ministerial responsibilities change as a result of government reorganization, reallocation of spending authority by Treasury Board, or when spending authority for operating expenses is increased by way of Supplementary Estimates.
In addition, finance legislation requires certain other changes to be made public, such as changes to the composition of the government reporting entity and changes to accounting policies.
Schedule F revisions, and some of the other changes required by legislation to be made public, are listed below.