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1998 April Report of the Auditor General of Canada
Exhibit 2.4—Expenditure and Salary & Wage Trends for the Government and Sample Departments (1993-94 to 1996-97)
1 CIDA - The Agency states that expenditures include debt forgiveness amounts of $37 million (1994-95), $12 million (1995-96) and $20 million (1996-97).
2 HRDC - Its net expenditures appear on the chart as lower than salaries and wages. This is due to significant amounts of revenue credited to its appropriations. For example, in 1996-97, its gross expenditures were $1,956 million and its revenue was $1,414 million, resulting in net expenditures of $542 million. This was lower than its 1996-97 salaries and wages of $963 million.
3 DND and RCMP - 1993-94 data are shown because these organizations began using departure incentives earlier than the rest of the departments.
4 Statistics Canada - The agency states that increased expenditures are due mainly to the 1996 census ($47 million in 1995-96 and $152 million in 1996-97).
5 Expenditures - Expenditures are reported net of revenue credited to appropriations. We have excluded Transfer Payment and Public Debt Charges.
6 Salary and Wage Envelope (SWE) - It is a component of personnel costs and does not include certain types of allowances such as those used to compensate employees for certain expenses, specific duties, or work in isolated locations. In addition, the SWE does not include the employer contributions to various pension and benefit plans.
Source: Public Accounts of Canada and Public Works and Government Services Canada Public Accounts data base