Source and disposition of authorities by type (voted and statutory)

Public Accounts of Canada 2023 Volume II—Top of the page Navigation

Table 7 presents the source and disposition of budgetary and non-budgetary authorities by ministry and by type of authority (voted and statutory). The level of details provided for the source and disposition of authorities is explained in the Introduction to this volume. In addition, detailed information is provided in the "Ministry Summary" statement in each ministerial section of this volume.

The Government submits its spending proposals to Parliament in the annual Estimates. During the year, the Government may request further appropriations. The initial request is called the "Main Estimates" and additional requests are called "Supplementary Estimates". With these Estimates, the Government requests authority for that part of the proposed spending which is not already provided by other statutes. The amounts making up the total of such proposed spending are authorized in Appropriation Acts and are generally referred to as "annual" or "voted" authorities. The balance of the planned spending is made under authority of other statutes which authorize disbursements for specified purposes, and for such amounts and time periods as are set by those acts. The proposed or estimated uses of most of these "statutory" authorities for the current year are included in the Estimates for information purposes; however, they are not included in appropriation acts because they have already been authorized by Parliament.

Voted authorities, with few exceptions, lapse at the end of the year if not used, while statutory authorities, with few exceptions, are carried forward to future years. Those authorities which extend to subsequent years are referred to as "non-lapsing".

Budgetary appropriations provide spending authority for those transactions which enter into the calculation of the annual deficit or surplus of the Government. Non-budgetary appropriations provide spending authority for all transactions which result in the acquisition or disposal of loans, investments and advances. Balances of appropriations brought forward from the previous years are available for spending, together with current increases to such authorities.

The totals of these authorities are reduced by the amount of their current year use to determine the balances which lapse, are overexpended or are carried forward to future years, depending upon the type of authority. In cases where the spending of loan repayments is authorized, the non-budgetary spending is reported net of such repayments.

Table 7
Source and disposition of authorities by type (voted and statutory)
(in thousands of dollars)
Section Ministry Source of authorities Disposition of authorities
Available from previous years Main Estimates Supplementary Estimates Adjustments, warrants and transfersLink to table note 1 Total available for use Used in the current year Lapsed or (overexpended) Available for use in subsequent years Used in the previous year
2 Agriculture and Agri-Food
Budgetary—Voted – 1,238,291 208,478 41,236 1,488,005 1,422,016 65,989 – 1,371,045
Budgetary—Statutory 162,261 2,032,439 109,724 55,077 2,359,501 2,212,160 – 147,341 2,111,217
Budgetary—Subtotal 162,261 3,270,730 318,202 96,313 3,847,506 3,634,176 65,989 147,341 3,482,262
Non-budgetary—Statutory 65,492,064 – – (negative 3,195,114) 62,296,950 (negative 273,453) – 62,570,403 (negative 50,490)
3 Canadian Heritage
Budgetary—Voted – 4,540,226 475,260 30,429 5,045,915 4,740,475 305,440 – 4,416,917
Budgetary—Statutory 11,450 54,320 3,932 (negative 1,337) 68,365 55,468 – 12,897 50,520
Budgetary—Subtotal 11,450 4,594,546 479,192 29,092 5,114,280 4,795,943 305,440 12,897 4,467,437
4 Crown-Indigenous Relations and Northern Affairs
Budgetary—Voted – 5,806,373 7,796,878 177,594 13,780,845 8,510,681 5,270,164 – 4,824,398
Budgetary—Statutory 570 33,576 5,801 616,989 656,936 656,035 – 901 35,080
Budgetary—Subtotal 570 5,839,949 7,802,679 794,583 14,437,781 9,166,716 5,270,164 901 4,859,478
Non-budgetary—Voted 11,856 25,903 – – 37,759 15,031 10,872 11,856 12,511
5 Economic Development Agency of Canada for the Regions of Quebec
Budgetary—Voted – 580,509 126,643 2,437 709,589 538,518 171,071 – 438,627
Budgetary—Statutory 4 5,663 – (negative 31) 5,636 5,597 4 35 5,211
Budgetary—Subtotal 4 586,172 126,643 2,406 715,225 544,115 171,075 35 443,838
6 Employment, Workforce Development and Disability Inclusion
Budgetary—Voted – 11,422,616 976,868 1,208 12,400,692 11,685,712 714,980 – 6,217,046
Budgetary—Statutory 10,438 76,014,177 783,483 (negative 300,831) 76,507,267 76,498,747 – 8,520 89,597,412
Budgetary—Subtotal 10,438 87,436,793 1,760,351 (negative 299,623) 88,907,959 88,184,459 714,980 8,520 95,814,458
Non-budgetary—Statutory – (negative 205,644) (negative 2,951) 570,470 361,875 361,875 – – 236,547
7 Environment and Climate Change
Budgetary—Voted – 2,715,547 261,070 213,616 3,190,233 2,749,340 440,893 – 2,694,787
Budgetary—Statutory 101,494 321,324 56,253 26,250 505,321 409,457 – 95,864 254,061
Budgetary—Subtotal 101,494 3,036,871 317,323 239,866 3,695,554 3,158,797 440,893 95,864 2,948,848
8 Finance
Budgetary—Voted – 314,457 211,645 31,425 557,527 525,977 31,550 – 300,072
Budgetary—Statutory 138,349 110,766,677 7,302,374 (negative 765,638) 117,441,762 117,298,720 – 143,042 106,522,666
Budgetary—Subtotal 138,349 111,081,134 7,514,019 (negative 734,213) 117,999,289 117,824,697 31,550 143,042 106,822,738
Non-budgetary—Statutory 30,075,000 361,709 1,950,000 67,873,586 100,260,295 68,185,295 – 32,075,000 64,296,625
9 Fisheries, Oceans and the Canadian Coast Guard
Budgetary—Voted – 3,806,981 540,940 339,235 4,687,156 3,579,927 1,107,229 – 3,576,230
Budgetary—Statutory 2,261 179,887 11,512 6,506 200,166 196,901 – 3,265 182,637
Budgetary—Subtotal 2,261 3,986,868 552,452 345,741 4,887,322 3,776,828 1,107,229 3,265 3,758,867
Non-budgetary—Voted 50,000 – – – 50,000 – – 50,000 –
10 Global Affairs
Budgetary—Voted – 7,548,605 1,907,571 168,728 9,624,904 9,092,742 532,162 – 8,016,710
Budgetary—Statutory 23,809 384,620 89,043 1,730,813 2,228,285 2,203,989 – 24,296 1,679,906
Budgetary—Subtotal 23,809 7,933,225 1,996,614 1,899,541 11,853,189 11,296,731 532,162 24,296 9,696,616
Non-budgetary—Voted 232,995 201,000 – – 433,995 123,226 – 310,769 10,985
Non-budgetary—Statutory 147,432,415 147,321 – – 147,579,736 20,349,399 5,617 127,224,720 1,553,133
Non-budgetary—Subtotal 147,665,410 348,321 – – 148,013,731 20,472,625 5,617 127,535,489 1,564,118
11 Health
Budgetary—Voted – 14,068,223 3,444,389 504,722 18,017,334 10,507,581 7,509,753 – 15,739,442
Budgetary—Statutory 65,322 402,055 2,128,172 (negative 565,342) 2,030,207 1,957,884 110 72,213 1,231,863
Budgetary—Subtotal 65,322 14,470,278 5,572,561 (negative 60,620) 20,047,541 12,465,465 7,509,863 72,213 16,971,305
12 Immigration, Refugees and Citizenship
Budgetary—Voted – 3,951,489 1,946,303 55,908 5,953,700 5,005,794 947,906 – 3,321,406
Budgetary—Statutory 613,220 238,726 51,219 (negative 118,861) 784,304 488,801 – 295,503 394,119
Budgetary—Subtotal 613,220 4,190,215 1,997,522 (negative 62,953) 6,738,004 5,494,595 947,906 295,503 3,715,525
Non-budgetary—Statutory 47,510 – – 123,400 170,910 70,867 – 100,043 5,086
13 Indigenous Services
Budgetary—Voted – 39,588,015 5,211,893 32,193 44,832,101 22,555,096 22,277,005 – 18,287,315
Budgetary—Statutory 33,881 137,428 16,505 (negative 21,593) 166,221 133,344 – 32,877 153,716
Budgetary—Subtotal 33,881 39,725,443 5,228,398 10,600 44,998,322 22,688,440 22,277,005 32,877 18,441,031
Non-budgetary—Voted 48,517 – – – 48,517 – – 48,517 –
14 Innovation, Science and Industry
Budgetary—Voted – 11,812,596 664,459 271,054 12,748,109 10,046,317 2,701,792 – 9,164,562
Budgetary—Statutory 210,193 633,304 10,923 (negative 110,086) 744,334 508,244 78 236,012 555,681
Budgetary—Subtotal 210,193 12,445,900 675,382 160,968 13,492,443 10,554,561 2,701,870 236,012 9,720,243
Non-budgetary—Voted 1,950 800 – – 2,750 – 800 1,950 –
Non-budgetary—Statutory – – – (negative 4,657,000) (negative 4,657,000) (negative 4,657,000) – – 435,000
Non-budgetary—Subtotal 1,950 800 – (negative 4,657,000) (negative 4,654,250) (negative 4,657,000) 800 1,950 435,000
15 Intergovernmental Affairs, Infrastructure and Communities
Budgetary—Voted – 11,927,653 912,039 23,628 12,863,320 9,194,373 3,668,947 – 9,296,410
Budgetary—Statutory – 2,444,965 1,105,500 (negative 512,040) 3,038,425 3,038,425 – – 5,083,135
Budgetary—Subtotal – 14,372,618 2,017,539 (negative 488,412) 15,901,745 12,232,798 3,668,947 – 14,379,545
Non-budgetary—Statutory – (negative 164,413) – – (negative 164,413) (negative 164,413) – – (negative 168,383)
16 Justice
Budgetary—Voted – 1,299,021 78,748 63,773 1,441,542 1,371,413 70,129 – 1,274,614
Budgetary—Statutory 14 842,388 3,018 8,318 853,738 853,700 13 25 801,433
Budgetary—Subtotal 14 2,141,409 81,766 72,091 2,295,280 2,225,113 70,142 25 2,076,047
17 National Defence
Budgetary—Voted – 25,048,610 1,707,758 883,771 27,640,139 26,088,207 1,551,932 – 23,256,390
Budgetary—Statutory 17,787 1,712,143 40,989 45,918 1,816,837 1,784,949 15,661 16,227 1,682,546
Budgetary—Subtotal 17,787 26,760,753 1,748,747 929,689 29,456,976 27,873,156 1,567,593 16,227 24,938,936
Non-budgetary—Voted 73,227 – – – 73,227 (negative 1,248) – 74,475 (negative 1,248)
18 National Revenue
Budgetary—Voted 713,962 4,119,779 531,000 96,052 5,460,793 4,552,213 – 908,580 4,108,247
Budgetary—Statutory – 8,389,076 (negative 390,376) 560,561 8,559,261 8,559,261 – – 5,381,048
Budgetary—Subtotal 713,962 12,508,855 140,624 656,613 14,020,054 13,111,474 – 908,580 9,489,295
19 Natural Resources
Budgetary—Voted – 4,310,586 494,419 65,935 4,870,940 3,220,495 1,650,445 – 2,656,500
Budgetary—Statutory 12,068 717,941 8,598 (negative 56,337) 682,270 668,514 20 13,736 726,646
Budgetary—Subtotal 12,068 5,028,527 503,017 9,598 5,553,210 3,889,009 1,650,465 13,736 3,383,146
20 Office of the Governor General's Secretary
Budgetary—Voted – 20,510 – 1,847 22,357 21,520 837 – 20,579
Budgetary—Statutory 36 3,478 – 206 3,720 3,720 – – 3,275
Budgetary—Subtotal 36 23,988 – 2,053 26,077 25,240 837 – 23,854
21 Parliament
Budgetary—Voted – 637,692 23,319 170 661,181 617,550 43,631 – 568,393
Budgetary—Statutory – 224,293 737 (negative 13,269) 211,761 211,761 – – 191,902
Budgetary—Subtotal – 861,985 24,056 (negative 13,099) 872,942 829,311 43,631 – 760,295
22 Privy Council
Budgetary—Voted – 313,630 41,692 26,337 381,659 360,343 21,316 – 309,951
Budgetary—Statutory 4 38,137 3,294 (negative 2,362) 39,073 39,056 – 17 34,993
Budgetary—Subtotal 4 351,767 44,986 23,975 420,732 399,399 21,316 17 344,944
23 Public Safety
Budgetary—Voted 178,490 10,167,460 3,489,802 514,076 14,349,828 13,201,835 1,000,836 147,157 11,306,830
Budgetary—Statutory 15,118 1,081,080 53,142 1,168,242 2,317,582 2,291,499 73 26,010 1,196,381
Budgetary—Subtotal 193,608 11,248,540 3,542,944 1,682,318 16,667,410 15,493,334 1,000,909 173,167 12,503,211
Non-budgetary—Voted 44 – – – 44 – – 44 –
24 Public Services and Procurement
Budgetary—Voted – 7,154,845 343,224 241,137 7,739,206 7,005,653 733,553 – 6,285,879
Budgetary—Statutory 397,656 280,090 2,344 (negative 44,420) 635,670 198,677 – 436,993 262,551
Budgetary—Subtotal 397,656 7,434,935 345,568 196,717 8,374,876 7,204,330 733,553 436,993 6,548,430
Non-budgetary—Voted 16,628 – – – 16,628 (negative 237) – 16,865 1,684
Non-budgetary—Statutory 585,187 – – – 585,187 4,518 – 580,669 (negative 7,861)
Non-budgetary—Subtotal 601,815 – – – 601,815 4,281 – 597,534 (negative 6,177)
25 Transport
Budgetary—Voted – 4,244,706 1,172,217 67,386 5,484,309 3,750,135 1,734,174 – 3,394,651
Budgetary—Statutory 15,802 226,964 24,477 (negative 645) 266,598 262,782 – 3,816 286,348
Budgetary—Subtotal 15,802 4,471,670 1,196,694 66,741 5,750,907 4,012,917 1,734,174 3,816 3,680,999
Non-budgetary—Voted – – – – – – – – –
26 Treasury Board
Budgetary—Voted – 7,891,103 1,525,609 (negative 3,876,701) 5,540,011 4,197,777 1,342,234 – 3,301,389
Budgetary—Statutory 10,353 52,231 1,838 7,518 71,940 64,291 – 7,649 7,857,978
Budgetary—Subtotal 10,353 7,943,334 1,527,447 (negative 3,869,183) 5,611,951 4,262,068 1,342,234 7,649 11,159,367
27 Veterans Affairs
Budgetary—Voted – 5,478,891 164,846 21,931 5,665,668 5,392,421 273,247 – 5,373,748
Budgetary—Statutory 10 39,826 13,720 (negative 10,012) 43,544 43,544 – – 43,748
Budgetary—Subtotal 10 5,518,717 178,566 11,919 5,709,212 5,435,965 273,247 – 5,417,496
Non-budgetary—Statutory 605,000 – – – 605,000 – – 605,000 –
28 Women, Gender Equality and Youth
Budgetary—Voted – 304,170 15,410 878 320,458 316,746 3,712 – 225,669
Budgetary—Statutory – 6,143 1,027 (negative 807) 6,363 6,363 – – 4,985
Budgetary—Subtotal – 310,313 16,437 71 326,821 323,109 3,712 – 230,654
  Total Government
  Budgetary—Voted 892,452 190,312,584 34,272,480 5 225,477,521 170,250,857 54,170,927 1,055,737 149,747,807
  Budgetary—Statutory 1,842,100 207,262,951 11,437,249 1,702,787 222,245,087 220,651,889 15,959 1,577,239 226,331,058
  Budgetary—Subtotal 2,734,552 397,575,535 45,709,729 1,702,792 447,722,608 390,902,746 54,186,886 2,632,976 376,078,865
  Non-budgetary—Voted 435,217 227,703 – – 662,920 136,772 11,672 514,476 23,932
  Non-budgetary—Statutory 244,237,176 138,973 1,947,049 60,715,342 307,038,540 83,877,088 5,617 223,155,835 66,299,657
  Non-budgetary—Subtotal 244,672,393 366,676 1,947,049 60,715,342 307,701,460 84,013,860 17,289 223,670,311 66,323,589
  Voted 1,327,669 190,540,287 34,272,480 5 226,140,441 170,387,629 54,182,599 1,570,213 149,771,739
  Statutory 246,079,276 207,401,924 13,384,298 62,418,129 529,283,627 304,528,977 21,576 224,733,074 292,630,715
  Total Government 247,406,945 397,942,211 47,656,778 62,418,134 755,424,068 474,916,606 54,204,175 226,303,287 442,402,454

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