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

707 - Health

This division covers government expenditures relating to the administration, development, and management of health. Health includes expenditure on medical products, appliances, and equipment; outpatient services; hospital services; public health services; R&D health; and health prevention (collective) and health not elsewhere classified.

Government expenditure on health includes expenditure on services provided to individual persons and services provided on a collective basis. Expenditure on individual services is allocated to groups (7071) through (7074); expenditure on collective services is assigned to groups (7075) and (7076). Collective health services are concerned with matters such as formulation and administration of government policy; setting and enforcement of standards for medical and paramedical personnel and for hospitals, clinics, surgeries, etc.; regulation and licensing of providers of health services; and applied research and experimental development into medical and health-related matters. However, overhead expenditure connected with administration or functioning of a group of hospitals, clinics, surgeries, etc. is considered to be individual expenditure and is classified to groups (7071) through (7074) as appropriate.

7071 - Medical products, appliances, and equipment

This group covers medicaments, prostheses, medical appliances and equipment, and other health-related products obtained by individuals or households, either with or without a prescription, usually from dispensing chemists, pharmacists, or medical equipment suppliers. They are intended for consumption or use outside a health facility or institution. Such products supplied directly to outpatients by medical, dental, and paramedical practitioners or to in-patients by hospitals and the like are included in outpatient services (7072) or hospital services (7073).

7072 - Outpatient services

This group covers medical, dental, and paramedical services delivered to outpatients by medical, dental, and paramedical practitioners and auxiliaries. The services may be delivered at home, in individual or group consulting facilities, dispensaries, or the outpatient clinics of hospitals and the like. Outpatient services include the medicaments, prostheses, medical appliances and equipment, and other health-related products supplied directly to outpatients by medical, dental, and paramedical practitioners and auxiliaries. Medical, dental, and paramedical services provided to in-patients by hospitals and the like are included in hospital services (7073).

7073 - Hospital services

This group covers the services of general and specialist hospitals, the services of medical centers, maternity centers, nursing homes, and convalescent homes that chiefly provide in-patient services, the services of military base hospitals, the services of institutions serving elderly people in which medical monitoring is an essential component, and the services of rehabilitation centers providing in-patient health care and rehabilitative therapy where the objective is to treat the patient rather than to provide long-term support. Hospitals are defined as institutions that offer inpatient care under direct supervision of qualified medical doctors. Hospitalization is defined as occurring when a patient is accommodated in a hospital for the duration of the treatment. Hospital day care and home-based hospital treatment are included, as are hospices for terminally ill persons. Medical centers, maternity centers, nursing homes, and convalescent homes also provide in-patient care, but their services are supervised and frequently delivered by staff of lower qualification than medical doctors.

• Inclusion(s)

  • Hospital services including medicaments, prostheses, medical appliances and equipment, and other health-related products supplied to hospital patients
  • non-medical expenditure of hospitals on administration, non-medical staff , food and drink, accommodation (including staff accommodation), etc.

• Exclusion(s)

  • institutions for disabled persons and rehabilitation centers providing primarily long-term support (See 71012 Disability)
  • institutions for retirement homes for elderly persons (See 71029 Old age)
  • military field hospitals (See 7021 Military defense)
  • payments to patients for loss of income due to hospitalization (See 71011 Sickness)
  • surgeries, clinics, and dispensaries devoted exclusively to outpatient care (See 7072 Outpatient services)

7074 - Public health services

This group covers provision of public health services; administration, inspection, operation, or support of public health services, such as blood bank operation (collecting, processing, storing, shipping), disease detection (cancer, tuberculosis, venereal disease), prevention (immunization, inoculation), monitoring (infant nutrition, child health), epidemiological data collection, family planning services, and so forth; and preparation and dissemination of information on public health matters.

• Inclusion(s)

  • public health service laboratories
  • public health services delivered by special teams to groups of clients, most of whom are in good health, at workplaces, schools, or other non-medical settings
  • public health services not connected with a hospital, clinic, or practitioner
  • public health services not delivered by medically qualified doctors

• Exclusion(s)

  • laboratories engaged in determining the causes of disease (See 70759 R&D Health)
  • medical analysis laboratories (See 70724 Paramedical services)

7075 - R&D Health

This group covers administration and operation of government agencies engaged in applied research and experimental development related to health; and grants, loans, and subsidies to support applied research and experimental development related to health undertaken by non-government bodies, such as research institutes and universities.

• Exclusion(s)

  • applied research, and experimental development (See 7015 R&D General public services)
  • basic research (See 7014 Basic research)

7076 - Health n.e.c.

This group covers collective health prevention programs and all other health related expenditures not elsewhere classified.

• Exclusion(s)

  • provision of individual preventive care (See 70749 Public health services)