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.

7013 - General services

This group covers services that are not connected with a specific function that are usually undertaken by central offices at various levels of government. It also covers those services connected with a particular function that are undertaken by such central offices. For example, the compilation of industry, environment, health, or education statistics by a central statistical agency, such as Statistics Canada, is included here.

70131 - General personnel services

This class covers administration and operation of general personnel services, including development and implementation of general personnel policies and procedures covering selection, promotion, rating methods, the description, evaluation and classification of jobs, the administration of civil service regulations, and similar matters.

• Exclusion(s)

  • personnel administration and services connected with a specific function (classified according to function)

70132 - Overall planning and statistical services

This class covers administration and operation of overall economic and social planning services and of overall statistical services, including formulation, coordination, and monitoring of overall economic and social plans and programs and of overall statistical plans and programs.

• Exclusion(s)

  • economic and social planning services and statistical services connected with a specific function (classified according to function)

70133 - Other general services

This class covers administration and operation of other general services, such as centralized supply and purchasing services, maintenance and storage of government records and archives, operation of government-owned or -occupied buildings, central motor vehicle pools, government-operated printing offices, and centralized computer and data processing services, etc.

• Exclusion(s)

  • other general services connected with a specific function (classified according to function)