Planned expenditures are presented in Budget documents and the "Estimates". Actual expenditures are reported in the Quarterly Finanical Reports"" and Public accounts. See:
"Reporting cycle for government expenditures" and "Financial Procedures Financial Cycle" below, from the House of Commons
Source: http://www.parl.gc.ca/About/House/compendium/web-content/c_d_financialcycle-e.htm
Search the library catalogue by author for Canada Office of the Parliamentary Budget Officer.
The office reviews budget proposals, costs of legislation changes, and program proposals.