Quarterly Financial Reports (QFR) for National Defence

To increase transparency around government spending, the Financial Administration Act was amended in 2009 requiring that departments, agencies and Crown corporations prepare and make public quarterly financial reports beginning in fiscal year 2011–12.

What are quarterly financial reports?

Quarterly financial reports for departments and agencies consist of financial tables comparing planned and actual expenditures for both the quarter and year to date as well as comparative information for the preceding fiscal year.

The reports also contain a narrative section that provides a concise discussion on the significant changes affecting both the quarter and year-to-date financial results, and changes in relation to operations, personnel and programs.

Quarterly financial reports supplement existing year-end reporting by federal institutions. Each report includes spending authorities granted through the main and supplementary estimates as well as any allotment transfers approved by Treasury Board that have become available for use by the institution at the end of the quarter.

Period of the report

Departments, agencies and Crown corporations must publish a quarterly financial report on their website for each of the first 3 quarters of the fiscal year within 60 days of the end of the reporting period.












Supplementary Data on Budget


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