Canadian Classification of Functions of Government (CCOFOG) 2014

7 - Total outlays

This classification covers total expenditure by the Canadian general government consisting of all federal, provincial-territorial and local government units and all resident non-market NPIs that are controlled by government units. An expense is a decrease in net worth resulting from a transaction. Expenses are those short-term costs which are incurred to earn revenues, e.g., salary paid, rent etc. An expenditure is the sum of expense and the net investment in nonfinancial assets. Expenditure is the long-term cost which is spent on purchase or growth of fixed assets, e.g., payments made to purchase new land or building for business, equipment, etc.

• Exclusion(s)

  • currently, net investment in non-financial assets; and transactions in financial assets and liabilities which would be needed for expenditures

709 - Education

This division covers government expenditures relating to the administration, development, and management of education.

Education includes expenditure on pre-primary, primary and secondary education; college education; university education; education not definable by level; subsidiary services to education; R&D education; and education not elsewhere classified.

Government expenditure on education includes expenditure on services provided to individual pupils and students and expenditure on services provided on a collective basis. Expenditure on individual services is allocated to groups (7091) through (7096); and expenditure on collective services is assigned to groups (7097) and (7098). Collective educational services are concerned with matters such as formulation and administration of government policy; setting and enforcement of standards; regulation, licensing, and supervision of educational establishments; and applied research and experimental development into education affairs and services. However, overhead expenditure connected with administration or functioning of a group of schools, colleges, etc. is considered to be individual expenditure and is classified to groups (7091) through (7096) as appropriate.

The breakdown of education is based upon the level categories of the 1997 International Standard Classification of Education (ISCED-97) (https://www150.statcan.gc.ca/n1/pub/81-604-x/2012001/notes-eng.htm#archived) of the United Nations Educational, Scientific and Cultural Organization (UNESCO). This division includes military schools and colleges where curricula resemble those of civilian institutions, police colleges offering general education in addition to police training, and the provision of education by radio or television broadcasting. Expenditure so incurred is classified to groups (7091) to (7095) as appropriate.

7095 - Education not definable by level

This group covers provision of education not definable by level (i.e., educational programs, generally for adults, that do not require any special prior instruction, in particular, vocational training and cultural development); administration, inspection, operation, or support of institutions providing education not definable by level; and scholarships, grants, loans, and allowances to support students pursuing education programs not definable by level.

70959 - Education not definable by level

This class covers provision of education not definable by level (i.e., educational programs, generally for adults, that do not require any special prior instruction, in particular, vocational training and cultural development); administration, inspection, operation, or support of institutions providing education not definable by level; and scholarships, grants, loans, and allowances to support students pursuing education programs not definable by level.