Government of Canada budgets and expenditures

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:

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 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:

Authorities and Actual Expenditures as per the Public Accounts of Canada (2011-12 to 2015-16)

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.

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:

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.

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 2016-17 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.

Archived Publications

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