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

The Bank of Canada is responsible for the management of monetary policy which flows from the general economic policy of government.
Monetary Policy including its quarterly Monetary policy report

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
Budget speech
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

House of Commons Standing Committees on Finance, Government Operations and Estimates, and on Public Accounts

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

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



City of Ottawa Audit reports
Budget and taxes

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

United Kingdom

United States

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 prosecuting tax evaders, counterfeiters and forgers

World Bank

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.

Content last updated: April 25, 2018