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

701 - General public services

This division covers government expenditure relating to the administration, development, and management of general public services. General public services includes expenditure on executive and legislative organs, financial and fiscal affairs, external affairs; foreign economic aid; general services; basic research; R&D general public services; general public services not elsewhere classified; public debt transactions; and transfers of a general character between different levels of government.

7011 - Executive and legislative organs, financial and fiscal affairs, external affairs

This group covers the administration, operations, and support of the executive and legislative branches of the Canadian general government. The executive branch encompasses the leader of the political party voted into power as the prime minister and head of government, Cabinet, and the Governor General, who represents the constitutional monarchy in Canada who is recognized as the formal head of state. The legislative branch, formally known as the Parliament of Canada, is comprised of the Senate of Canada (the upper house), as well as the House of Commons (the lower house).
Also included is administration, operation, and support of other heads of government at any other level, such as provincial/territorial premiers, mayors, other local authorities and support staff, facilities, and services to any of the groups mentioned above.
Also included in this group is the administration of financial and fiscal affairs and services at all levels of the Canadian general government. These activities include the preparation of budgets, fiscal projections, annual financial reports; development of taxation, tariff, and financial sector policies and legislation; the operation of the treasury board and the treasury board secretariat, the ministry of finance, provincial and territorial treasuries and ministries of finance, the national revenue agency, and the customs authorities.
This group also includes the administration and operation of Canada's external affairs. These activities include the administration of international relations and agreements, foreign policy matters and advocacy; the operation of Canada's diplomatic and consular missions, libraries and cultural spaces stationed abroad or within the offices of international organizations; distribution of information outside of Canada; and payments for the operating costs of international organizations.

• Exclusion(s)

  • economic aid to developing countries or countries in transition or missions accredited to other countries (See 70121 Economic aid to developing countries and countries in transition)
  • general foreign economic and commercial affairs (See 70411 General economic and commercial affairs)
  • military aid to foreign countries (See 70239 Foreign military aid)
  • Offices of Provincial/Territorial ministries and local government departments that are concerned with a specific function (classified according to function)
  • supervision of the banking industry (See 70411 General economic and commercial affairs)
  • tourism affairs and services (See 70473 Tourism)
  • underwriting or flotation charges and interest payments on government loans (See 70179 Public debt transactions)

70111 - Executive and legislative organs

This class covers administration, operation, and support of executive and legislative organs.

• Inclusion(s)

  • advisory, administrative, and political support staff
  • legislative bodies at all levels of government - parliaments, chambers of deputies, senates, assemblies, town councils, etc.
  • libraries and other reference services serving mainly executive and legislative organs
  • office of the chief executive and legislative bodies at all levels of government, governor-general, prime minister, premier, mayor, etc.
  • permanent or ad hoc commissions and committees created by or acting on behalf of the chief executive or legislature
  • physical amenities provided to the chief executive, the legislature, and their aides

• Exclusion(s)

  • ministerial offices, offices of heads of departments of local governments, interdepartmental committees, etc. concerned with a specific function (classified according to function)

70112 - Financial and fiscal affairs

This class covers administration of financial and fiscal affairs and services; management of public funds and public debt; operation of taxation schemes; operation of the treasury board and treasury board secretariat, the ministry of finance, provincial and territorial treasuries and ministries of finance, the national revenue agency, the customs authorities, the accounting and auditing services; and production and dissemination of general information, technical documentation and statistics on financial and fiscal affairs and services.

• Inclusion(s)

  • financial and fiscal affairs and services at all levels of government

• Exclusion(s)

  • supervision of the banking industry (See 70411 General economic and commercial affairs)
  • underwriting or flotation charges and interest payments on government loans (See 70179 Public debt transactions)

70113 - External affairs

This class covers administration of external affairs and services; operation of the ministry of external affairs and diplomatic and consular missions stationed abroad or at offices of international organizations; operation or support of information and cultural services for distribution beyond national boundaries; operation or support of libraries, reading rooms, and reference services located abroad; and regular subscriptions and special contributions to meet general operating expenses of international organizations.

• Exclusion(s)

  • contributions to aid programs administered by international or regional organizations (See 70122 Economic aid routed through international organizations)
  • economic aid missions accredited to foreign governments (See 70121 Economic aid to developing countries and countries in transition)
  • economic aid to developing countries and countries in transition (See 70121 Economic aid to developing countries and countries in transition)
  • general foreign economic and commercial affairs (See 70411 General economic and commercial affairs)
  • military aid to foreign countries (See 70239 Foreign military aid)
  • military units stationed abroad (See 70219 Military defense)
  • tourism affairs and services (See 70473 Tourism)