The concordance table

The concordance table is an internal document to Statistics Canada used to map data from residential care facilities’ financial statements to corresponding cells in the questionnaire. The publication of those documents aims at providing a better understanding of the concepts of the survey to researchers and the general public. Respondents to the questionnaire may also use the table to complete their questionnaire from their financial statements or other financial data.

The concordance table is made of an alphabetical list of line items frequently found in the income statements of RCF. These items are mapped to the corresponding cell of the questionnaire. Conversely, the list of cell is mapped to the corresponding line items. The items are provided in both official languages. However, some items were not translated because they are specific to certain provinces.

Residential Care Facilities Survey Concordance Table

Residential Care Facilities Survey Concordance Table
Income Statement - Item Short Form Section Long Form Cell Number Short Form Cell Number
AADAC - Alberta Alcohol & Drug Abuse Commission Income 503 503
Academic & Social Service General Services 442 462
Accrual General Services 442 462
Activation Supervisors Direct Care 417 432
Activity Attendants Direct Care 417 432
Activity Co-ordinator Direct Care 417 432
Activity Director Direct Care 417 432
Activity Supplies Direct Care 417 432
Activity Workers Direct Care 417 432
Addiction Counsellors Direct Care 423 432
Adjuvant (see editing inst. Page 21) Direct Care 417 or 423 432
ADS (Air Dispatch Service) General Services 442 462
ADS (Air Dispatch Service) Income 509 509
Adult day Care Income 505 505
Aides (Health Care Nursing Aides) Direct Care 423 432
AIDS Activity Direct Care 417 432
Ambulance General Services 442 462
Amortization (expense) Other (sect L) 483 483
Amortization (Revenue) Income 505 505
Amortization of deferred contributions related to capital assets DO NOT USE DO NOT USE DO NOT USE
Ancillary Revenues Income 509 509
Art Therapy Direct Care 417 432
Arts & Recreation Director Direct Care 417 432
Assaultive Unit Direct Care 423 432
Assistant Director of Nursing (A.D.O.N) Direct Care 401 432
Attendant Direct Care 423 432
Auto Insurance General Services 442 462
Bad Debts General Services 442 462
Bank Charges (including interest paid by facility) General Services 442 462
Bank Interest (received by facility) Income 509 509
BC Housing Management Corporation (BCHMC) Income 502 502
Beautician Direct Care 423 432
Behaviour Therapist Direct Care 414 432
Benefits General Services 442 462
Bookkeeper & Audit General Services 442 462
Building Occupancy Other (sect L) 483 483
Burial General Services 459 462
C.P.P. Canada Pension Plan General Services 442 462
C.S.C - Correctional Services Canada Income 505 505
Cable General Services 442 462
Canteen General Services 445 462
Cap Fees Income 506 506
Capital Assessment Program General Services 442 462
Capital Costs - Should be excluded not applicable DO NOT USE DO NOT USE
Capital Insurance General Services 483 483
Capital Interest Income 505 505
Capital Interest Other (sect L) 483 483
Capital Purchases - Should be excluded not applicable DO NOT USE DO NOT USE
Capital Taxes Other (sect L) 483 483
Care Giver/Special Care Aide Direct Care 423 432
Central Dispatch Stores General Services 442 462
CFSA (Child & Family Services Act.)/Childrens Aid Income 502 502
Chaplain Direct Care 423 432
Child Care Counsellor Direct Care 423 432
Child Care Worker Direct Care 423 432
Child Therapist Direct Care 414 432
Children & Family Services Income 502 502
Children Aids Direct Care 423 432
Christian Science Nursing Direct Care 423 432
City, for example homeless shelters Income 504 504
Cleaning General Services 450 462
Clerical Support Direct Care 442 462
Clinical Record General Services 442 462
Clothing Direct Care 430 433
CMHA (Canada Mental Health Association) Income 505 505
CMHC (Centre Mortgage Housing Corporation) Income 505 505
Coach Operator General Services 458 461
Comfort Allowance Direct Care/Income 430 or 509 433 or 509
Community Living Income 502 502
Community Placement General Services 459 462
Community Safety & Correctional Services except Manitoba Income 503 503
COMSOC (Ministry of Community & Social Services) (ON) Income 502 502
Conference Expense General Services 442 462
Convalescent and Observation beds DO NOT USE DO NOT USE DO NOT USE
Convention General Services 442 462
Co-Ordinator Income 505 505
Counselling Staff Direct Care 423 432
Counsellors Direct Care 423 432
Craft Direct Care 418 433
Craft Supervisor Direct Care 417 432
Crown agencies Income 503 503
D.I.A (Dept of Indian affairs) Income 505 505
Dental Clinic Direct Care 423 432
Dentist Direct Care 423 432
Department of Health (DOH) Income 501 501
Department of Justice, Provincial  Income 503 503
Depreciation Other (section L) 483 483
DFNFA (DIAND(Department of Indian Affairs and Northern Development)/First Nations Funding Agreement) Income 505 505
Dietician Direct Care 423 432
Director of Care (D.O.C.) Direct Care 401 432
Director of Nursing Direct Care 401 432
Disability Pension Income 503 503
Doctor Direct Care 423 432
Doctor Retainer Fees Direct Care 424 433
DOH (Dept of Health) Income 501 501
Donations Expenses 459 462
Donations Income 505 505
Driver General Services 458 461
Drug Income Income 509 509
Dues General Services 442 462
DVA (Dept of Veteran Affairs) Income 505 505
Early Incentive Bonus Income 509 509
ECG Technician Direct Care 423 432
Education - Staff General Services 458 461
Education & Rec Activity Direct Care 417 432
EEG Technician Direct Care 423 432
Emergency Nursing Care Direct Care 423 432
Employment Benefit General Services 442 462
Equipment General Services 456 462
Equipment, rented or leased, specified - should go into that expenses category's cell (such as a van for transporting residents to recreation activities) Expenses, were applicable Other (section) 483 483
Equipment, rented or leased, unspecified Income 505 505
Executive Director General Services 441 461
Family & Community Services Income 502 502
Family Allowance Income 505 505
Family Allowance Benefit (FAB) Income 502 502
Family Benefits Allowance (FBA) Income 502 502
Farm Manager General Services 458 461
Farm Operator General Services 458 461
Federal Subsidies Income 505 505
Fitness Consultant Direct Care 417 432
Food Recoveries if listed as income Income 509 509
Foot Care Direct Care 423 432
Freight General Services 442 462
Fringe Benefit General Services 442 462
Fundraising General Services 459 462
Fundraising Income 509 509
Funeral General Services 459 462
General Welfare Assistance (GWA) Income 505 505
General Workers (helpers) Direct Care or General Services 423 or 458 432 or 461
Geriatric Aids Direct Care 423 432
GIS (Guaranteed Income Supplement) Income 505 505
Graduate Nurse Direct Care 423 432
Grants - except Capital Grants (see above) Income 505 505
Grooming Expenses Direct Care 424 433
Ground & Gardens General Services 456 462
Group Home Co-Ordinator General Services 441 461
Group Home Parent Direct Care 423 432
Group Therapist Direct Care 414 432
Group Workers Direct Care 423 432
GST Rebates NOT INCLUDED Not applicable  DO NOT USE DO NOT USE
Hairdresser Direct Care 423 432
Health & Community Services Income 501 501
Health Authority (HA) Income 501 501
Health Care Aides (H.C.A.) Direct Care 423 432
HIP (Health Insurance Program) Income 501 501
Home Physician Direct Care 423 432
Homemaker Direct Care 423 432
Homes for Special Care (Ministry of Health-HSC) Income 501 501
Honorarium General Services 442 462
Hospital Insurance Plan (HIP) Income 501 501
House Mother Direct Care 423 432
House Parent Direct Care 423 432
ICBC (Insurance Corporation of B.C.) Income 503 503
ICFS (Indian Child & Family Services) Income 505 505
Improvement General Services 456 462
In lieu of  Salaries and Wages appropriate cell appropriate cell
Incontinent Supplies Direct Care 430 433
Indian Affairs Income 505 505
Indirect Wages Salaries and Wages appropriate cell appropriate cell
Ineligible Space (when it is the same value in both income & expenses) DO NOT USE DO NOT USE DO NOT USE
In-Service Co-Ordinator General Services 458 461
Instructors (Medical) Direct Care 423 432
Insurance, other than auto Other (section L) 483 483
Interest (Bank) Income 509 509
Investment Income Income 505 505
Jointex NS Municipal Income 504 504
Justice Income 503 503
Lab Technician Direct Care 423 432
Legal  General Services 442 462
Leisure Counsellor Direct Care 417 432
LHIN - Local Health Integration Network (Ontario) Income 501 501
Library General Services 442 462
Life Skills Worker Direct Care 423 432
Longterm Care Income 501 501
Look Assistance Grant Alberta Income 503 503
Maintenance  General Services 455 461
Management Fee General Services 442 462
Massage Therapist Direct Care 414 432
Material Management General Services 442 462
MCFS (Ministry of Child & Family Services) Income 502 502
MCSS, COMSOC in Ontario (Ministry of Community & Social Services) Income 502 502
Meals on Wheels Income 509 509
Medical Director / Medical Advisor General Services 442 462
Medical Secretary General Services 441 461
Medical Services Insurance Plan (MSIP) Income 501 501
Mentally Retarded Counsellor Direct Care 423 432
MHR (Ministry of Human Resources) Income 503 503
Ministry of Children & Families Income 502 502
Ministry of Community & Social Services (COMSOC in Ontario, MCSS elsewhere) Income 502 502
Ministry of Health (MOH) Income 501 501
Ministry of Housing Income 503 503
Ministry of Mental Health Income 501 501
Ministry of the Attorney General Income 503 503
MMAH (Ministry of Municipal Affairs & Housing) Income 503 503
Mortgage Other (section L) 483 483
Multilateral Framework for Labour Market Agreements for Persons with Disabilities Income 505 505
Municipal Affair (Alberta) Income 503 503
Municipal Taxes Other (section L) 483 483
Music Therapy Direct Care 417 432
Night Security General Services 455 461
Nurse Assistant Direct Care 423 432
Nurse Practitioner  Direct Care 401 432
Nurses Aids Direct Care 423 432
Nursing Attendants Direct Care 423 432
Nursing Education Salaries (larger facilities only) General Services 458 461
Nursing Manuals Direct Care 430 433
Nursing students Direct Care 423 432
Nursing Supervisor  Direct Care 401 432
Nutritionist General Services 444 462
ODSP (Ontario Disability Support Program) Income 502 502
Office Expense General Services 442 462
Old Age Pension  Income 505 505
Old Age Pension (OAP) Income 505 505
Ontario Works Income 502 502
Operations Supplies General Services 442 462
Orderlies Direct Care 423 432
Outreach Program General Services 459 462
Overtime Expenses 442 462
Pastoral Co-Ordinator General Services 442 462
Pay Equity Expenses 423 433
Personal Care Workers Direct Care 423 432
Personal Enrichment Team Direct Care 423 432
Personal Needs Direct Care 430 433
Personal Needs Allowance Income 509 509
Persons with Developmental Disabilities Board(PDD) Income 502 502
Pharmacist Direct Care 423 432
Physiotherapy Aide Direct Care 414 432
Pier Diem Income largest income source largest income source
Placing Agencies Income 505 505
Premium pay Expenses 442 462
Program Allowance Direct Care 424 433
Program Co-Ordinator Direct Care 423 432
Program Director Direct Care 423 432
Program Expenses Direct Care 424 433
Program Worker Direct Care 423 432
Property Manager General Services 455 461
Provincial Government Subsidy - Health Income 501 501
Provincial Government Subsidy - Social Services Income 502 502
Provincial Welfare Assistance Employment Programs Income 502 502
Psychiatrist Direct Care 423 432
Psychologist Direct Care 423 432
Public Relations  General Services 442 462
Public Trustee Income /DOC 503 503
Purchased Drugs (sometimes called pharmacist services) Direct Care 426 433
Purchasing General Services 442 462
R.N.A. / Registered Nursing Assistant Direct Care 405 432
Receptionist General Services 442 462
Recoverable other then Food Income 505 505
Recoveries for Food Income 509 509
Recreational Therapist Direct Care 417 432
Recruitment General Services 459 462
Refunds Income 509 if not stated from where 509 if not stated from where
Regional Health Authority Income 501 501
Regional Municipality of Ottawa - Carleton (RMOC) Income 504 504
Rehabilitation Supervisor Direct Care 423 432
Reimbursed Expenses Other Expenses minus from appropriate cell or minus from 442 minus from appropriate cell or minus from 463
Relief (part-time or casual staff) Salaries and Wages appropriate cell appropriate cell
Religious Services General Services 442 462
Renovations  General Services 459 462
Rent Other (section L) 483 483
Rented or leased equipment  - specified - should go in that expenses category's cell (such as a van for transporting residents to recreation activities) Expenses, where applicable appropriate cell appropriate cell
Rented or leased equipment if unspecified Other (section L) 483 483
Repair General Services 456 462
Replacement General Services 456 462
Residential Social & Recreational Direct Care 423 432
Residential Social Services Direct Care 423 432
Resident Attendant Direct Care 423 432
Resident Counsellor Direct Care 423 432
Resident Services Income 509 509
Restorative Aide Direct Care 423 432
Retainer Fee General Services 442 462
Room and Board Income 506 506
Room Differential Income 507 507
S.E.D.P. (Saskatchewan Employment Program) Income 502 502
School divisions Income 509 509
Seamstress General Services 449 461
Secretary General Services 442 462
Services Income 505 505
Shelter Worker Direct Care 423 432
Shift Premium Salaries and Wages appropriate cell appropriate cell
Snow Removal General Services 456 462
Social Services Direct Care 423 432
Social Worker Direct Care 423 432
Solicitor General Income 505 505
SPD Aid (Sterile processing department) General Services 442 462
Special Care Aide Direct Care 423 432
Special Education Teacher Direct Care 423 432
Speech Therapist Direct Care 414 432
Stipends/contract (fixed amount paid for service) Other Expenses appropriate cell appropriate cell
Stores  General Services 442 462
Subsidy  Income 505 505
Supervisor Direct Care 423 432
Supervisor Activation Direct Care 417 432
Supervisor Social Support Direct Care 423 432
Supervisor Staff Div. Direct Care 423 432
Supplementary needs Direct Care-General Services 430 433
Support Aids Direct Care 423 432
Support Care Attendants Direct Care 423 432
Support Family Payments General Services 442 461
Support Staff Direct Care appropriate cell 432 or 461
Switchboard General Services 441 461
Tax refunds, rebates-do not use DO NOT USE DO NOT USE DO NOT USE
Taxes   483 483
Teachers (for residentsfor example school children)  Direct Care 423 432
Teachers (for staff) (only larger facilities would employee teachers to train staff; otherwise purchased service) General Services 459 462
Technicians (Lab, X-Ray,ECG, EEG) Direct Care 423 432
Telephone General Services 442 462
Training  General Services 459 462
Transition House Counsellor Direct Care 423 432
Transportation General Services 442 462
Travel General Services 442 462
Travel if specified as related to another expense category should be put in that expense category's cell General Services appropriate cell appropriate cell
Treatment Director Direct Care 423 432
Typist General Services 442 462
Unemployment Insurance General Services 442 462
Unspecified Recoveries if listed as expense Expenses 442 462
Unspecified Recoveries if listed as income Income 509 509
Utilities (heat, hydro, water, natural gas) General Services 456 462
Vacation Pay Salaries and Wages appropiate cell appropiate cell
Volunteer Co-Ordinator Salaries (Fees) General Services 441 461
VRDP Vocational Rehabilitation Disabled Persons (Fed. Contribution for Alcohol and Drug Programs) Income 505 505
Ward Aids Direct Care 423 432
Ward Clerk General Services 441 461
Welfare Assistance Income 502 502
Work Supervisor Direct Care 423 432
X-Ray Direct Care 423 432
Youth Workers Direct Care 423 432
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