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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: (1) annual appropriation acts that specify the amounts and broad purposes for which funds can be spent; and (2) 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.

This dataset contains the object code classification structure and the descriptions for each of the object codes. The object code is a field in the government-wide coding block. It identifies the types of goods or services acquired, the transfer payments made, the source of revenue or the cause of increases or decreases in assets and liabilities. The object code information provides:

• a structure for reporting the nature of transactions in the Estimates and in the Public Accounts

• a standard classification of transactions for internal departmental analysis and use by central management

• the basis used by Statistics Canada to more accurately determine and report the impact of government revenues and expenditures on the rest of the economy

In addition, the object coding allows the information to be useable at a government-wide level, which reduces the number of individual requests central agencies must make to departments and agencies.

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 the Volume II of the Public Accounts of Canada, present a the actual expenditures of organizations that receive appropriations from Parliament. Data are presented by Vote, by Standard Object, by Program and by Transfer Payments. All figures presented reflect information previously published in the Public Accounts of Canada, although totals may not match or agree with those presented in these documents due to rounding.

This table provides forecasts of the in-year available expenditure authorities for voted and statutory authorities by Government of Canada Department, Agency, and Crown Corporation for which a financial requirement has been identified, whether in Main Estimates, or Supplementary Estimates.

The implementation of this table is in the pilot phase and will be updated on a quarterly basis.

Using data from the Central Financial Management Reporting System (CFMRS), these datasets presents detailed expenditures by program. More specifically, program expenditures by authority type (voted and statutory) and by Standard Objects. Where detailed data on Program expenditures are available, totals at the Program and organization level will correspond to information published in the Public Accounts of Canada. Note: Data for the Canadian Security Intelligence Service and the Communications Security Establishment.

Using Quarterly Financial Reports (QFR), this table presents net budgetary authorities and expenditures by vote and statutory item for the quarter and year-to-date for each organization that produces a QFR. Data from the previous fiscal year is also presented for comparison. 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.

The authorities and expenditures data presented in the GC InfoBase principally correspond to two published reports: the Public Accounts of Canada and tabled expenditure authorities (Main Estimates and the Supplementary Estimates). The figures contained in the following datasets generally match those of those of the official reports. Small differences in the aggregate totals may arise due to rounding. In cases where machinery of government changes (such as creating or merging of organizations, or changes to their responsibilities) have occurred, the GC InfoBase datasets may be adjusted to present a more coherent time series.

This table provides statistics on the Top 20 Fee for Services Codes by Expenditure under the Alberta Health Care Insurance Plan (AHCIP). These reports include payment and service information for services provided by Alberta physicians to people registered with the Alberta Health Care Insurance Plan (AHCIP). Payments and Services provided to Albertans while they are out of country or out of province are excluded from these reports.

This dataset shows spending authorities for COVID-19 initiatives, as outlined in the 2020-21 Supplementary Estimates. Authorities in the Estimates represent only a portion of Canada’s COVID-19 Economic Response Plan, excluding any reallocation of existing authorities, as well as certain tax and liquidity measures that are outside of the scope of the Estimates. Note that these figures do not represent actual expenditures.

Authorities grouped by measures from Canada’s COVID-19 Economic Response Plan (ERP) are available on GC InfoBase.

As of fiscal year 2019 to 2020 and under the new Treasury Board Secretariat Policy on Results (https://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=31300), all departments have implemented the new Departmental Results Framework. This framework, which replaces the Program Alignment Architecture (PAA), consists of departmental core responsibilities and their related program inventory. These codes are used to reflect the resources allocated to the achievement of government objectives. The format of these codes is composed of a 5 digit field: 3 alpha (capital letter) and 2 numeric digit codes.