Budgets, estimates, public accounts and monetary policy are the principal tools by which governments plan programs and account for their economic activities. Auditing is the process by which government spending on public programs is assessed. This guide provides links to the official sites with this type of information
Canada - Federal:
Federal government finances: questions and answers
Federal government revenues and expenditures
Financial Procedures (House of Commons) A procedural guide to the financial operations of the government and the role of parliament.
The Parliamentary financial cycle: an introduction
The financial cycle illustrates the sequence of planning for public expenditures for the fiscal year. The fiscal year of the Government of Canada runs from April to March 31. However, the planning for the fiscal year begins well in advance with the preparation of departmental budgetary priorities, and the pre-budget consultations by the Standing Committee on Finance. This committee must report on its pre-budget consultations for the upcoming fiscal year in early December.
Auditor General of Canada
The Office of the Auditor General is an independent audit office serving Parliament to promote accountable government, an ethical and effective public service, good governance, sustainable development and the protection of Canada's legacy and heritage.
Performance audit manual
Reports by topic including Financial management and government spending
Bank of Canada
BuyandSell.gc.ca Contract history database site contains information on contracts awarded by Public Works and Government Services Canada on behalf of all federal government departments and agencies since 2009.
Dept. of Finance
Annual financial report of the Government of Canada
Budget online from 1968 See also- archived publications
Debt management strategy Provides information on the federal government's debt management strategy for the coming fiscal year, including official international reserves
Federal support ot provinces and territories
Fiscal monitor (monthly report from 1996 on)
Financial institutions and markets and Government of Canada lending rates
Fiscal reference tables provides historical information federal public finances and on broad fiscal indicators at the provincial level as well as international fiscal comparisons
House of Commons
Parliamentary Budget Officer
Public Works and Government Services Canada
Public accounts of the Government of Canada Available online from 1995. These are the final audited statements of actual expenditures by department for the fiscal year.
Treasury Board of Canada Secretariat
- Estimates publications and appropriations acts - Government expenditure plan and main estimates (Parts I and II) and Departmental expenditure plans (Part III) - reports on plans and priorities, and departmental performance reports
- A Guide to the Estimates
- see also the Audit and Evaluation Database; TBS InfoBase and the Horizontal Initiatives Database
- General Information on appropriation acts. An Appropriation Act begins as a Bill. This type of bill is called a Supply Bill (Money bills). Once a Bill has been tabled in Parliament and been granted Royal Assent it becomes an Appropriation Act
- Government-wide reporting listing to make it easier to access the Proactive Disclosure pages on various departmental web sites. Includes travel and hospitality expenses, contracts, grant and contribution awards and position reclassifications
- Management Accountability Framework. The Management Accountability Framework sets out the Treasury Board's expectations of senior public service managers for good public service management. The MAF is structured around 10 key elements that collectively define "management" and establish the expectations for good management of a department or agency.
Canadian Council of Legislative Auditors (CCOLA)
CCOLA's membership consists of the provincial Auditors General or Provincial Auditors of the Canadian provinces and the federal Auditor General. CCOLA has one associate member - the Auditor General of Bermuda. Links to legislative audit offices
MERX Canadian Public Tenders
Opportunities are listed daily from all levels of government including the Federal and Provincial Governments as well as the MASH sector (Municipal, Academic, School Boards and Hospitals) from across Canada
Canada - Provincial:
Povincial and Territorial Ministries of Finance include information about budgets, estimates and public accounts. Fore links to provincial/territorial audit offices see the CCOLA website
- Alberta Treasury Board and Finance
- British Columbia Ministry of Finance
- Manitoba Finance
- New Brunswick Department of Finance
- Newfoundland and Labrador Department of Finance
- Northwest Territories Department of Finance
- Nova Scotia Finance and Treasury Board
- Nunavut Department of Finance
- Ontario Ministry of Finance with links to the Budget, Expenditure Estimates, Public Acconts and Ontario quarterly finances
- Prince Edward Island Department of Finance
- Quebec ministere des finances
- Saskatchewan Ministry of Finance
- Yukon Department of Finance
For other municipalities see the Municipal Government and Urban Statistics subject guide
Central Bank and monetary authority websities (via Bank for International Settlements) links to a wide number of foreign central banks
- Budget of the United States Government - issued by the Office of Management and Budget (OMB), the Budget of the United States Government is a collection of documents that contains the budget message of the President, information about the President's budget proposals for a given fiscal year, and other budgetary publications that have been issued throughout the fiscal year.
- Bureau of Economic Analysis (BEA)
- Council of Economic Advisors
- Economic Report of the President is an annual report written by the Chairman of the Council of Economic Advisors. It provides an overview of the nation's economic progress using text and extensive appendices of data.
- Economic indicators is publiched monthly by the Council for the use of the Joint Economic Committee. It provides information on gross domestic product, income, employment, production, business activity, prices, money, credit, security markets, federal finance, and international statistics
- Board of Governors of the Federal Reserve System includes oversight of monetary policy and links to districts and banks of the Federal Reserve System
- Joint Economic Committee a Congressional committee established to review economic conditions and to recommend improvements in economic policy
- Dept. of the Treasury
The basic functions of the Department of the Treasury include: managing federal finances, collecting taxes, duties and monies paid to and due to the U.S. and paying all bills of the U.S., currency and coinage, managing government accounts and the public debt, supervising national banks and thrift institutions, advising on domestic and international financial, monetary, economic, trade and tax policy, enforcing federal finance and tax laws, and investigating and prosecuriting tax evaders, counterfeiters and forgers
- Budget and performance documents
- Government Accountability Office (GAO) is the investigative arm of Congress and the Congressional watchdog, GAO supports the Congress in meeting its constitutional responsibilities and helps to improve the performance and accountability of the federal government
- Understanding the primary components of the Annual Financial Report of the United States Government
- GAO high risk list - agencies and program areas that are in most need of transformation
- National Association of State Auditors, Comptrollers and Treasurers (NASACT) with links to state financial reports online
- Office of Management and Budget (OMB)
- USASpending.gov The Federal Funding Accountability and Transparency Act of 2006 (Transparency Act) requires a single searchable website, accessible by the pbulic for free that includes for each federal contract or award: the name of the entity receiving the awardl the amount of the award; information on the award including transaction type, funding agency, etd.; the location of the entity receiving the award and a unique indentifier of the entity receiving the award.
- Federal Procurement Data System a searchable database for government contracts
- Bank for International Settlements (BIS) is an international organization which fosters international monetary and financial cooperation and serves as a bank for central banks
- European Commission Economic and Financial Affairs - Economic databases and indicators
- European Central Bank (ECB) is the central bank for Europe's single currency, the euro. The ECB's main task is to maintain the ruro's purchasing power and thus price stability in the europ area. It deals with EU Monetary Policy issues.
- European Investment Bank (EIB) furthers the objectives of the European Union by making long-term finance available for sound investment.
- International Monetary Fund. The IMF, an organization of 187 countries was established to promote international monetary cooperation, exchange stability and orderly exchange arrangements; to foster economic growth and high levels of employmentl and to provide temporary financial assisance to countries to help ease balance of payment adjustment.
- International Organization of Supreme Audit Institutions
- European Court of Auditors The mission of the European Court of Auditors is to audit independently the collection and spending of European Union Funds.
- United Nations Board of Auditors
Development Finance Institutions: in addition to central banks, a wide range of development banks have been created to encourage economic stability and development in economic regions.
- African Development Bank Group
- Asian Development Bank
- CAF Development Bank of Latin America
- Caribbean Development Bank
- European Bank for Reconstruction and Deverlopment owned by 61 countries, the European Union and the European Investment Bank
- Inter-American Development Bank
- Islamic Development Bank is a miltilateral development financing institution with 56 member countries