Government of Canada budgets and expenditures
Sources and Uses of the Budget Implementation vote by Department and Program
On February 27, the 2018 Budget Plan included details on new spending measures by organization in Table A2.11.
For the first time in recent years, the 2018-19 Main Estimates were tabled after the federal Budget. In these Estimates, the Government introduced a new centrally managed Budget Implementation vote that includes 100% of the measures announced in the Budget 2018 as set out in Table A2.11. Treasury Board can only allocate these funds to specific new budget measures, as per the Budget’s detailed list of funding for every new spending measure.
The information contained below includes details on Budget measures and shows exactly how Treasury Board is allocating funds to departments for specific budget measures, and which programs are being funded to deliver each Budget measure.
Tabled Expenditure Authorities
Expenditure authorities are approvals from Parliament for individual government organizations to spend up to specific amounts. Expenditure authority from Parliament is provided in two ways:
- Annual appropriation acts that specify the amounts and broad purposes for which funds can be spent; and
- Other specific statutes that authorize payments and set out the amounts and time periods for those payments.
An organization’s expenditure authority received through appropriation acts may be supplemented by allocations from Treasury Board Central Votes 5, 10, 15, 25, 30 and 33.
The following table is updated to reflect the latest available information on current-year expenditure authorities as published in Interim Estimates, Main Estimates and Supplementary Estimates.
Note: Totals in the HTML version may not add due to rounding. If there is a discrepancy between the HTML version and the XLS version of this dataset, the XLS version will prevail.
Explanation of the expenditure authorities table
Expenditure authority from Parliament is provided in two ways: annual Appropriation Acts, or Supply Bills, that specify the amounts and broad purposes for which funds can be spent; and other specific statutes that authorize payments and set out the amounts and time periods for those payments. The amounts approved in appropriation acts are referred to as voted amounts, and the expenditure authorities provided through other statutes are called statutory authorities. Estimates documents are prepared to support Appropriation Acts; however, forecasts of statutory amounts are presented to give a more complete picture of total parliamentary authorities to be used during the fiscal year.
This table provides forecasts of statutory expenditures and the in-year available expenditure authorities for voted authorities by Department, Agency, and Crown Corporation for which a financial requirement has been identified, whether in Main Estimates, or Supplementary Estimates. Budgetary expenditures encompass the cost of servicing the public debt, operating and capital expenditures, transfer payments and subsidies to other levels of government, organizations and individuals and payments to Crown corporations and separate legal entities. This table also presents expenditure authority provided through allocations from Treasury Board Central votes (subject to the approval of Treasury Board). Central votes are used to supplement other appropriations for such purposes as:
- Government Contingencies (TB Vote 5)
- Temporary advances for urgent or unforeseen items that require funding in advance of the next Supplementary Estimates and related Supply bill
- Government-wide Initiatives (TB Vote 10)
- For implementation of strategic management initiatives that cut across many departments
- Compensation Adjustments (TB Vote 15)
- Funding for adjustments made to terms and conditions of service or employment of the federal public administration as a result of collective bargaining
- Operating Budget Carry Forward (TB Vote 25)
- Departments are permitted to carry forward eligible lapsing funds from one fiscal year to the following fiscal year in an amount up to 5% of the operating budgets contained in their Main Estimates
- Paylist Requirements (TB Vote 30)
- Funding to meet legal requirements of the employer such as parental and maternity leave, entitlements upon cessation of service or employment
- Capital Budget Carry Forward (TB Vote 33)
- Departments are permitted to carry forward eligible lapsing funds from one fiscal year to the following fiscal year in an amount up to 20% of their capital vote
Authorities and Actual Expenditures as per the Public Accounts of Canada (2012-13 to 2016-17)
Following the end of a given fiscal year, final information becomes available on the use of expenditure authorities approved by Parliament and/or Treasury Board. The following tables, based on Volume II of the Public Accounts of Canada, present a high-level overview of the actual expenditures of organizations that receive appropriations from Parliament. New tables will be available annually following the release of the Public Accounts of Canada.
- Authorities and Expenditures by vote New
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- Authorities and Expenditures by Program New
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- Expenditures by Standard Object New
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- Transfer Payments New
HTML – CSV (177 KB)
If there is a discrepancy between a table and the Public Accounts of Canada, the Public Accounts of Canada will prevail.
Explanation of the authorities and actual expenditures tables
The Authorities and Expenditures files present key figures from the “Ministry Summary” tables found in Volume II of the Public Accounts of Canada. For each organization (department, agency or appropriated Crown corporation) of the Government of Canada, budgetary voted and statutory authorities and expenditures are presented on a modified cash basis for the following elements:
- Total budgetary authority available for use: Authorities available for spending during the current year (net of forecasted revenues and receipts available for spending)
- Budgetary authority used in the current year: Amounts spent in the current year (net of actual revenues and receipts available for spending)
Non-budgetary authorities are not presented. For more information, please see Volume II of the Public Accounts of Canada. If there is any discrepancy between the Public Accounts of Canada and these datasets, the Public Accounts will prevail. Users may also wish to consult Departmental Performance Reports for additional contextual information.
Detailed Expenditures by Program
Each month, appropriated organizations provide detailed expenditure information to the Receiver General through the Central Financial Management System (CFMRS). The following tables present the final year-end detailed expenditures provided through CFMRS for 2015-16.
Consolidated Quarterly Financial Reports for the quarter ended
Quarterly financial reports (QFR) 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. 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.
QFRs may revise estimates of statutory expenditure related to plans previously published in the Estimates documents. All figures presented reflect information published in the 2017-18 Departmental and Agency Quarterly Financial Reports, although totals may not add due to rounding. In cases where machinery of government changes (such as the merging or elimination of organizations) have occurred, the data has not been adjusted.
Consolidated Full-Time Equivalents as per Departmental Results Reports
Annual Departmental Results Reports (DRRs) (previously known as Departmental Performance Reports) reflect individual department and agency accounts of actual accomplishments against plans, priorities and expected results set out in their respective are Departmental Plans (previously known as Report on Plans and Priorities (RPP)), including the number of actual human resources, or Full-Time Equivalents (FTEs), dedicated to each Program.
FTEs are a measure of the extent to which an employee represents a full person-year charge against a departmental budget. FTEs are calculated as a ratio of assigned hours of work to scheduled hours of work, as set out in collective agreements. Adjustments are made to the calculation for term and seasonal workers to reflect the proportion of paid weeks in year.
- Actual Full-Time Equivalents Archived
- Authorities and Expenditures by vote Archived
- Expenditures by Program Archived
- Expenditures by Standard Object Archived
- Program Expenditures by Standard Object
- Program Expenditures by Authority Type
- Transfer Payments Archived
- Statement of Authorities - Quarterly Financial Report Archived
- Expenditures by Standard Object - Quarterly Financial Report Archived
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