Supporting Documentation: Source and Disposition of Authorities by Type (voted and statutory) as per the Public Accounts of Canada

General Notes

• Amounts are rounded to the nearest thousand, matching how the values are represented in the associated table within the Public Accounts of Canada. As of the PAC 2025 release of this data, a new field Amount-units_Montant-unite has been added to the CSV file to clearly indicate this for all rows.
• If amount shown is zero, either it is less than $500 or no amount was reported.
• As of the 2025 release, the following columns were renamed to improve readability and bilingualism:
  • FSCL_YR was renamed to Fscl-yr_Ex-fin
  • MINC was renamed to Min-code
  • MINE was renamed to Min-portfolio_Portefeuille-min_eng
  • MINF was renamed to Min-portfolio_Portefeuille-min_fra
  • ATH_CTGRY_XPND_IND was renamed to Xpnd-type_Type-dep
  • AVLBL_PREV_YR_AMT was renamed to Avail-auth-prev-FY_Aut-disp-EF-prec
  • MAIN_ESTMT_AMT was renamed to Auth-requested_Dep-demandees
  • SPLMTRY_ESTMT_AMT was renamed to Supl-amt-reqstd_Mnt-supl-demandee
  • C_ADJ_WRT_TRN_AMT was renamed to Adj-wrnts-xfrs_Rdrs-mndts-vrmts
  • CRNT_YR_USED_AMT was renamed to Net-exp-curr-yr_Dep-nettes-ex-en-cours
  • C_LPSD_OVREXP_AMT was renamed to Var-amt_Mnt-ecart
  • AVLBL_SBSQT_YR_AMT was renamed to Avail-auth-subs-FY_Aut-disp-EF-ult
  • NET_XPND_PY_AMT was renamed to Net-exp-prev-yr_Dep-nettes-ex-prec

Note concerning data elements under the header Xpnd-type_Type-dep where abbreviations have the following meaning:

• BV – Budgetary-Voted
• BS-BL – Budgetary-Statutory
• NBV – Non-Budgetary-Voted
• NBS-NBL – Non-Budgetary-Statutory

Note concerning data elements under the header Adj-wrnts-xfrs_Rdrs-mndts-vrmts (adjustments, warrants and transfers) which include the following items:

• reserved allotments established to provide payment authority for the overexpenditure of previous year’s appropriations which resulted from prior year’s payables;
• adjustments to items displayed in the Estimates on an informational basis to reflect actual spending and of certain authorities carried forward to reflect authorities available;
• adjustments to authorities granted in statutes other than appropriation acts.

Note concerning data elements under the header Net-exp-prev-yr_Dep-nettes-ex-prec (used in the previous year):

• certain comparative figures have been reclassified to conform to the current Government structure. Additional information is provided in the Ministerial Sections within Volume II of the Public Accounts of Canada.

Note concerning data elements under the header Min-portfolio_Portefeuille-min_eng (ministry):

• As of March 14, 2025, the appropriate Minister for Parks Canada Agency and the Department for Women and Gender Equality is the Minister of Canadian Heritage. Parks Canada and Women, Gender Equality and Youth have been reported under Canadian Heritage in Sections 2 and 3 of Volume I but reflected separately in all other sections of the Public Accounts.

Related Links

• Previous years: Public Accounts of Canada
• Current year: Public Accounts of Canada
• Open Government Portal