Supporting Documentation: Reconciliation of External Expenditures by Standard Object to Expenses 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 no amount is shown, either the expenditures were less than $500 or none were reported.
Since the reporting year of 2020, standard object "Personnel" has been renamed "Personnel, excluding actuarial losses" as the net actuarial losses are presented on a separate line under the Xpns-type_Type-dep_eng field.
As of the 2025 release, the following columns were renamed to improve readability and bilingualism:
FSCL_YR was renamed to Fscl-yr_Ex-fin
Description_EN was renamed to Xpns-type_Type-dep_eng
Description_FR was renamed to Xpns-type_Type-dep_fra
Ttl-min-net-exp_Ttl-dép-min-nettes was renamed to Ttl-min-net-exp_Ttl-dep-min-nettes
Cons-spec-purpose-accnts_Cmpts-fins-dét-cons was renamed to Cons-special-accnts_Cmpts-determinees-cons
Accrual-and-other-adjs_Redressements-courus-et-autres was renamed to Accrual-and-other-adjs_Redressements-courus-et-autres
Cons-Crown-corps-and-other-ents_Socs-d'État-et-autres-ents-cons was renamed to Xpns-CC-other-ents_Dep-SE-autres-ents
Tax-credits-and-repayments_Crédits-et-remboursements-fiscaux was renamed to Tax-credits-and-repay_Credits-et-rembours-fiscaux
Int-rev-netted-against-exps_Rev-int-affectés-aux-charges was renamed to Int-rev-against-exps_Rev-int-affectes-aux-charges
