This Expenditure Plan is designed to be used as a reference document. As such, it contains several levels of detail to respond to the various needs of its audience. This Plan is divided into two sections. Section 1 presents an overview of the Program including a description, information on its background, objectives and planning perspective as well as performance information that forms the basis for the resources requested. Section 2 provides further information on costs and resources as well as special analyses that the reader may require to understand the Program more fully. Section 1 is preceded by details of Spending Authorities from Part 2 of the Estimates and Volume 2 of the Public Accounts. This is to provide continuity with other Estimates documents and to help in assessing the Program`s financial performance over the past year. The format and organization of the document should be regarded as transitional. For the most part the document is organized to be consistent with the program structure approved for the National Energy Board. 16 figs.