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 Residential Care Facilities (RCF). These items are mapped to the corresponding cell of the questionnaire. The items are provided in both official languages. However, some items were not translated because they are specific to certain provinces.
Table 1 Residential Care Facilities Survey Concordance for the paper questionnaire
Income Statement - Item | Short Form Section | Long Form Cell Number (paper) | Short Form Cell Number (Paper |
---|---|---|---|
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 |