Department of National Defence and the Canadian Armed Forces - Report on Plans and Priorities 2015-16

SECTION III: SUPPLEMENTARY INFORMATION

Future-Oriented Statement of Operations

The future-oriented condensed statement of operations provides a general overview of the Department of National Defence and the Canadian Armed Forces’ operations. The forecast of financial information on expenses and revenues is prepared on an accrual accounting basis to strengthen accountability and to improve transparency and financial management. 

Because the future-oriented condensed statement of operations is prepared on an accrual accounting basis, and the forecast and planned spending amounts presented in other sections of the Report on Plans and Priorities are prepared on an expenditure basis, amounts differ. 

A more detailed future-oriented statement of operations and associated notes, including a reconciliation of the net cost of operations to the requested authorities, can be found on the Department of National Defence and the Canadian Armed Forces’ website 53.

Future-Oriented Condensed Statement of Operations
For the Year Ended March 31 (dollars)
 Financial information

2014-15
Estimated Results

2015-16
Planned Results

Difference
Total expenses  19,580,124,867 19,443,486,376 (136,638,491)
Total revenues  463,780,686  469,495,200  5,714,514
Net cost of operations 19,116,344,181  18,973,991,176 (142,353,005)

Source: Assistant Deputy Minister (Finance and Corporate Services) Group

Supplementary Information Tables

The supplementary information tables listed in the 2015-16 Report on Plans and Priorities can be found on the Department of National Defence and the Canadian Armed Forces’ website 54.

Tax Expenditures and Evaluations

The tax system can be used to achieve public policy objectives through the application of special measures such as low tax rates, exemptions, deductions, deferrals and credits. The Department of Finance publishes cost estimates and projections for these measures annually in the Tax Expenditures and Evaluations 60 publication. The tax measures presented in the Tax Expenditures and Evaluations publication are the sole responsibility of the Minister of Finance.