British Columbia

We present data beginning with fiscal year 1965/66.

These data define what the Government of British Columbia refers to as its Consolidated Revenue Fund. The public accounts define the CRF as measuring the core operations of the province as represented by the operations of government ministries and legislative offices. The CRF excludes the budgets of Crown corporations and agencies and excludes the budgets of the SUCH sector (schools, universities, colleges, and health authorities). Only the grants to the SUCH sector are included in the CRF. The CRF records expenditures by function and has done so consistently since 1965/66.

Prior to 2010/11, what we report as Sales Tax Revenue was frequently referred to in the public accounts as the Social Services or the Health and Social Services tax. After that date, what we report appears in the public accounts as Harmonized Sales Tax revenue.

Prior to 1975-76, Interest on Public Debt was not reported as part of the CRF. Between 1998/99 and 2006/07, interest charges on debt borrowed for spending on health, education, and transportation were allocated to those spending categories rather than to a separate Debt Service category. These amounts, reported in footnotes to the public accounts, have been removed from what we report for spending on Health and Education and added (along with the amount for transportation) to our Debt Service category.