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Appendix 2

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Figure 1
Revenue sources and components of expenditures for elementary and secondary education

Revenue sources and components of expenditures for elementary and secondary education
  1. Ministry/department of education: Adjustments have been made in most provinces/territories to standardize fiscal year ends.
  2. Ministry/department of education (public accounts) and/ or “provincial/territorial estimates”.
  3. Ministry/department of education. Adjustments or estimates are made in some provinces/territories where the elementary/secondary administration amount is not separated out in the public accounts or the provincial/territorial estimates.
  4. For example, Department of National Defense and Indian and Northern Affairs schools.
  5. Other than the departments of education.
  6. In some provinces/territories, may include expenditures on correspondence courses incurred by other ministries/departments, not only ministry/department of education.
  7. In some provinces/territories, may include expenditures on special courses for the disabled incurred by other ministries/departments, not only the ministry/department of education.
  8. Information on reform schools is obtained by a survey sent to various ministries/departments of justice, correctional services, penitentiaries or other reform school related administrative bodies.