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 (line and column) of the electronic questionnaire. The items are provided in both official languages. However, some items were not translated because they are specific to certain provinces.
Table 2 Residential Care Facilities Survey Concordance for the electronic questionnaire
| Income Statement - Item | Short Form Section | Long Form Electronic Questionnaire Cell | Short Form Electronic Questionnaire Cell |
|---|---|---|---|
| AADAC - Alberta Alcohol & Drug Abuse Commission | Income | Question 18, line (c) | Question 15, line (c) |
| Academic & Social Service | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Accrual | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Activation Supervisors | Direct Care | Question 15, line (e) column 1 | Question 14, line (a), column 1 |
| Activity Attendants | Direct Care | Question 15, line (e) column 1 | Question 14, line (a), column 1 |
| Activity Co-ordinator | Direct Care | Question 15, line (e) column 1 | Question 14, line (a), column 1 |
| Activity Director | Direct Care | Question 15, line (e) column 1 | Question 14, line (a), column 1 |
| Activity Supplies | Direct Care | Question 15, line (e) column 1 | Question 14, line (a), column 1 |
| Activity Workers | Direct Care | Question 15, line (e) column 1 | Question 14, line (a), column 1 |
| Addiction Counsellors | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Adjuvant (see editing inst. Page 21) | Direct Care | Question 15, line (e) column 1 OR Question 15, line (f), column 1 | Question 14, line (a), column 1 |
| ADS (Air Dispatch Service) | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| ADS (Air Dispatch Service) | Income | Question 18, line (i) | Question 15, line (i) |
| Adult day Care | Income | Question 18, line (e) | Question 15, line (e) |
| Aides (Health Care Nursing Aides) | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| AIDS Activity | Direct Care | Question 15, line (e) column 1 | Question 14, line (a), column 1 |
| Ambulance | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Amortization (expense) | Other (sect L) | Question 17, line (a), column 2 | Question 14, line (c), column 2 |
| Amortization (Revenue) | Income | Question 18, line (e) | Question 15, line (e) |
| Amortization of deferred contributions related to capital assets | DO NOT USE | DO NOT USE | DO NOT USE |
| Ancillary Revenues | Income | Question 18, line (i) | Question 15, line (i) |
| Art Therapy | Direct Care | Question 15, line (e) column 1 | Question 14, line (a), column 1 |
| Arts & Recreation Director | Direct Care | Question 15, line (e) column 1 | Question 14, line (a), column 1 |
| Assaultive Unit | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Assistant Director of Nursing (A.D.O.N) | Direct Care | Question 15, line (a), column 1 | Question 14, line (a), column 1 |
| Attendant | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Auto Insurance | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Bad Debts | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Bank Charges (including interest paid by facility) | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Bank Interest (received by facility) | Income | Question 18, line (i) | Question 15, line (i) |
| BC Housing Management Corporation (BCHMC) | Income | Question 18, line (b) | Question 15, line (b) |
| Beautician | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Behaviour Therapist | Direct Care | Question 15, line (d), column 1 | Question 14, line (a), column 1 |
| Benefits | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Bookkeeper & Audit | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Building Occupancy | Other (sect L) | Question 17, line (a), column 2 | Question 14, line (c), column 2 |
| Burial | General Services | Question 16, line (e), column 2 | Question 14, line (b), column 2 |
| C.P.P. Canada Pension Plan | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| C.S.C - Correctional Services Canada | Income | Question 18, line (e) | Question 15, line (e) |
| Cable | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Canteen | General Services | Question 16, line (b), column 2 | Question 14, line (b), column 2 |
| Cap Fees | Income | Question 18, line (f) | Question 15, line (f) |
| Capital Assessment Program | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Capital Costs - Should be excluded | not applicable | DO NOT USE | DO NOT USE |
| Capital Insurance | General Services | Question 17, line (a), column 2 | Question 14, line (c), column 2 |
| Capital Interest | Income | Question 18, line (e) | Question 15, line (e) |
| Capital Interest | Other (sect L) | Question 17, line (a), column 2 | Question 14, line (c), column 2 |
| Capital Purchases - Should be excluded | not applicable | DO NOT USE | DO NOT USE |
| Capital Taxes | Other (sect L) | Question 17, line (a), column 2 | Question 14, line (c), column 2 |
| Care Giver/Special Care Aide | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Central Dispatch Stores | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| CFSA (Child & Family Services Act.)/Childrens Aid | Income | Question 18, line (b) | Question 15, line (b) |
| Chaplain | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Child Care Counsellor | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Child Care Worker | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Child Therapist | Direct Care | Question 15, line (d), column 1 | Question 14, line (a), column 1 |
| Children & Family Services | Income | Question 18, line (b) | Question 15, line (b) |
| Children Aids | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Christian Science Nursing | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| City, for example homeless shelters | Income | Question 18, line (d) | Question 15, line (d) |
| Cleaning | General Services | Question 16, line (c), column 2 | Question 14, line (b), column 2 |
| Clerical Support | Direct Care | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Clinical Record | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Clothing | Direct Care | Question 15, line (i), column 2 | Question 14, line (a), column 2 |
| CMHA (Canada Mental Health Association) | Income | Question 18, line (e) | Question 15, line (e) |
| CMHC (Centre Mortgage Housing Corporation) | Income | Question 18, line (e) | Question 15, line (e) |
| Coach Operator | General Services | Question 16, line (e), column 1 | Question 14, line (b), column 1 |
| Comfort Allowance | Direct Care/Income | If Expense: Question 15, line (i), column 2 If Revenue: Question 15, line (i) | If Expense: Question 14, line (a), column 2 If Revenue: Question 15, line (i) |
| Community Living | Income | Question 18, line (b) | Question 15, line (b) |
| Community Placement | General Services | Question 16, line (e), column 2 | Question 14, line (b), column 2 |
| Community Safety & Correctional Services except Manitoba | Income | Question 18, line (c) | Question 15, line (c) |
| COMSOC (Ministry of Community & Social Services) (ON) | Income | Question 18, line (b) | Question 15, line (b) |
| Conference Expense | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Convalescent and Observation beds | DO NOT USE | DO NOT USE | DO NOT USE |
| Convention | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Co-Ordinator | Income | Question 18, line (e) | Question 15, line (e) |
| Counselling Staff | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Counsellors | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Craft | Direct Care | Question 15, line (e) column 2 | Question 14, line (a), column 2 |
| Craft Supervisor | Direct Care | Question 15, line (e) column 1 | Question 14, line (a), column 1 |
| Crown agencies | Income | Question 18, line (c) | Question 15, line (c) |
| D.I.A (Dept of Indian affairs) | Income | Question 18, line (e) | Question 15, line (e) |
| Dental Clinic | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Dentist | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Department of Health (DOH) | Income | Question 18, line (a) | Question 15, line (a) |
| Department of Justice, Provincial | Income | Question 18, line (c) | Question 15, line (c) |
| Depreciation | Other (section L) | Question 17, line (a), column 2 | Question 14, line (c), column 2 |
| DFNFA (DIAND(Department of Indian Affairs and Northern Development)/First Nations Funding Agreement) | Income | Question 18, line (e) | Question 15, line (e) |
| Dietician | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Director of Care (D.O.C.) | Direct Care | Question 15, line (a), column 1 | Question 14, line (a), column 1 |
| Director of Nursing | Direct Care | Question 15, line (a), column 1 | Question 14, line (a), column 1 |
| Disability Pension | Income | Question 18, line (c) | Question 15, line (c) |
| Doctor | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Doctor Retainer Fees | Direct Care | Question 15, line (f) column 2 | Question 14, line (a), column 2 |
| DOH (Dept of Health) | Income | Question 18, line (a) | Question 15, line (a) |
| Donations | Expenses | Question 16, line (e), column 2 | Question 14, line (b), column 2 |
| Donations | Income | Question 18, line (e) | Question 15, line (e) |
| Driver | General Services | Question 16, line (e), column 1 | Question 14, line (b), column 1 |
| Drug Income | Income | Question 18, line (i) | Question 15, line (i) |
| Dues | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| DVA (Dept of Veteran Affairs) | Income | Question 18, line (e) | Question 15, line (e) |
| Early Incentive Bonus | Income | Question 18, line (i) | Question 15, line (i) |
| ECG Technician | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Education - Staff | General Services | Question 16, line (e), column 1 | Question 14, line (b), column 1 |
| Education & Rec Activity | Direct Care | Question 15, line (e) column 1 | Question 14, line (a), column 1 |
| EEG Technician | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Emergency Nursing Care | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Employment Benefit | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Equipment | General Services | Question 16, line (d), column 2 | Question 14, line (b), column 2 |
| 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) | Question 17, line (a), column 2 | Question 14, line (c), column 2 |
| Equipment, rented or leased, unspecified | Income | Question 18, line (e) | Question 15, line (e) |
| Executive Director | General Services | Question 16, line (a), column 1 | Question 14, line (b), column 1 |
| Family & Community Services | Income | Question 18, line (b) | Question 15, line (b) |
| Family Allowance | Income | Question 18, line (e) | Question 15, line (e) |
| Family Allowance Benefit (FAB) | Income | Question 18, line (b) | Question 15, line (b) |
| Family Benefits Allowance (FBA) | Income | Question 18, line (b) | Question 15, line (b) |
| Farm Manager | General Services | Question 16, line (e), column 1 | Question 14, line (b), column 1 |
| Farm Operator | General Services | Question 16, line (e), column 1 | Question 14, line (b), column 1 |
| Federal Subsidies | Income | Question 18, line (e) | Question 15, line (e) |
| Fitness Consultant | Direct Care | Question 15, line (e) column 1 | Question 14, line (a), column 1 |
| Food Recoveries if listed as income | Income | Question 18, line (i) | Question 15, line (i) |
| Foot Care | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Freight | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Fringe Benefit | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Fundraising | General Services | Question 16, line (e), column 2 | Question 14, line (b), column 2 |
| Fundraising | Income | Question 18, line (i) | Question 15, line (i) |
| Funeral | General Services | Question 16, line (e), column 2 | Question 14, line (b), column 2 |
| General Welfare Assistance (GWA) | Income | Question 18, line (e) | Question 15, line (e) |
| General Workers (helpers) | Direct Care or General Services | Question 15, line (f), column 1 OR Question 16, line (e), column 1 | Question 14, line (a), column 1 OR Question 14, line (b), column 1 |
| Geriatric Aids | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| GIS (Guaranteed Income Supplement) | Income | Question 18, line (e) | Question 15, line (e) |
| Graduate Nurse | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Grants - except Capital Grants (see above) | Income | Question 18, line (e) | Question 15, line (e) |
| Grooming Expenses | Direct Care | Question 15, line (f) column 2 | Question 14, line (a), column 2 |
| Ground & Gardens | General Services | Question 16, line (d), column 2 | Question 14, line (b), column 2 |
| Group Home Co-Ordinator | General Services | Question 16, line (a), column 1 | Question 14, line (b), column 1 |
| Group Home Parent | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Group Therapist | Direct Care | Question 15, line (d), column 1 | Question 14, line (a), column 1 |
| Group Workers | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| GST Rebates NOT INCLUDED | Not applicable | DO NOT USE | DO NOT USE |
| Hairdresser | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Health & Community Services | Income | Question 18, line (a) | Question 15, line (a) |
| Health Authority (HA) | Income | Question 18, line (a) | Question 15, line (a) |
| Health Care Aides (H.C.A.) | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| HIP (Health Insurance Program) | Income | Question 18, line (a) | Question 15, line (a) |
| Home Physician | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Homemaker | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Homes for Special Care (Ministry of Health-HSC) | Income | Question 18, line (a) | Question 15, line (a) |
| Honorarium | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Hospital Insurance Plan (HIP) | Income | Question 18, line (a) | Question 15, line (a) |
| House Mother | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| House Parent | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| ICBC (Insurance Corporation of B.C.) | Income | Question 18, line (c) | Question 15, line (c) |
| ICFS (Indian Child & Family Services) | Income | Question 18, line (e) | Question 15, line (e) |
| Improvement | General Services | Question 16, line (d), column 2 | Question 14, line (b), column 2 |
| In lieu of | Salaries and Wages | appropriate cell | appropriate cell |
| Incontinent Supplies | Direct Care | Question 15, line (i), column 2 | Question 14, line (a), column 2 |
| Indian Affairs | Income | Question 18, line (e) | Question 15, line (e) |
| 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 | Question 16, line (e), column 1 | Question 14, line (b), column 1 |
| Instructors (Medical) | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Insurance, other than auto | Other (section L) | Question 17, line (a), column 2 | Question 14, line (c), column 2 |
| Interest (Bank) | Income | Question 18, line (i) | Question 15, line (i) |
| Investment Income | Income | Question 18, line (e) | Question 15, line (e) |
| Jointex NS Municipal | Income | Question 18, line (d) | Question 15, line (d) |
| Justice | Income | Question 18, line (c) | Question 15, line (c) |
| Lab Technician | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Legal | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Leisure Counsellor | Direct Care | Question 15, line (e) column 1 | Question 14, line (a), column 1 |
| LHIN - Local Health Integration Network (Ontario) | Income | Question 18, line (a) | Question 15, line (a) |
| Library | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Life Skills Worker | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Longterm Care | Income | Question 18, line (a) | Question 15, line (a) |
| Look Assistance Grant Alberta | Income | Question 18, line (c) | Question 15, line (c) |
| Maintenance | General Services | Question 16, line (d), column 1 | Question 14, line (b), column 1 |
| Management Fee | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Massage Therapist | Direct Care | Question 15, line (d), column 1 | Question 14, line (a), column 1 |
| Material Management | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| MCFS (Ministry of Child & Family Services) | Income | Question 18, line (b) | Question 15, line (b) |
| MCSS, COMSOC in Ontario (Ministry of Community & Social Services) | Income | Question 18, line (b) | Question 15, line (b) |
| Meals on Wheels | Income | Question 18, line (i) | Question 15, line (i) |
| Medical Director / Medical Advisor | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Medical Secretary | General Services | Question 16, line (a), column 1 | Question 14, line (b), column 1 |
| Medical Services Insurance Plan (MSIP) | Income | Question 18, line (a) | Question 15, line (a) |
| Mentally Retarded Counsellor | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| MHR (Ministry of Human Resources) | Income | Question 18, line (c) | Question 15, line (c) |
| Ministry of Children & Families | Income | Question 18, line (b) | Question 15, line (b) |
| Ministry of Community & Social Services (COMSOC in Ontario, MCSS elsewhere) | Income | Question 18, line (b) | Question 15, line (b) |
| Ministry of Health (MOH) | Income | Question 18, line (a) | Question 15, line (a) |
| Ministry of Housing | Income | Question 18, line (c) | Question 15, line (c) |
| Ministry of Mental Health | Income | Question 18, line (a) | Question 15, line (a) |
| Ministry of the Attorney General | Income | Question 18, line (c) | Question 15, line (c) |
| MMAH (Ministry of Municipal Affairs & Housing) | Income | Question 18, line (c) | Question 15, line (c) |
| Mortgage | Other (section L) | Question 17, line (a), column 2 | Question 14, line (c), column 2 |
| Multilateral Framework for Labour Market Agreements for Persons with Disabilities | Income | Question 18, line (e) | Question 15, line (e) |
| Municipal Affair (Alberta) | Income | Question 18, line (c) | Question 15, line (c) |
| Municipal Taxes | Other (section L) | Question 17, line (a), column 2 | Question 14, line (c), column 2 |
| Music Therapy | Direct Care | Question 15, line (e) column 1 | Question 14, line (a), column 1 |
| Night Security | General Services | Question 16, line (d), column 1 | Question 14, line (b), column 1 |
| Nurse Assistant | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Nurse Practitioner | Direct Care | Question 15, line (a), column 1 | Question 14, line (a), column 1 |
| Nurses Aids | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Nursing Attendants | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Nursing Education Salaries (larger facilities only) | General Services | Question 16, line (e), column 1 | Question 14, line (b), column 1 |
| Nursing Manuals | Direct Care | Question 15, line (i), column 2 | Question 14, line (a), column 2 |
| Nursing students | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Nursing Supervisor | Direct Care | Question 15, line (a), column 1 | Question 14, line (a), column 1 |
| Nutritionist | General Services | Question 16, line (b), column 1 | Question 14, line (b), column 2 |
| ODSP (Ontario Disability Support Program) | Income | Question 18, line (b) | Question 15, line (b) |
| Office Expense | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Old Age Pension | Income | Question 18, line (e) | Question 15, line (e) |
| Old Age Pension (OAP) | Income | Question 18, line (e) | Question 15, line (e) |
| Ontario Works | Income | Question 18, line (b) | Question 15, line (b) |
| Operations Supplies | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Orderlies | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Outreach Program | General Services | Question 16, line (e), column 2 | Question 14, line (b), column 2 |
| Overtime | Expenses | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Pastoral Co-Ordinator | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Pay Equity | Expenses | Question 15, line (f) column 1 | Question 14, line (a), column 2 |
| Personal Care Workers | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Personal Enrichment Team | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Personal Needs | Direct Care | Question 15, line (i), column 2 | Question 14, line (a), column 2 |
| Personal Needs Allowance | Income | Question 18, line (i) | Question 15, line (i) |
| Persons with Developmental Disabilities Board(PDD) | Income | Question 18, line (b) | Question 15, line (b) |
| Pharmacist | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Physiotherapy Aide | Direct Care | Question 15, line (d), column 1 | Question 14, line (a), column 1 |
| Pier Diem | Income | largest income source | largest income source |
| Placing Agencies | Income | Question 18, line (e) | Question 15, line (e) |
| Premium pay | Expenses | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Program Allowance | Direct Care | Question 15, line (f) column 2 | Question 14, line (a), column 2 |
| Program Co-Ordinator | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Program Director | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Program Expenses | Direct Care | Question 15, line (f) column 2 | Question 14, line (a), column 2 |
| Program Worker | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Property Manager | General Services | Question 16, line (d), column 1 | Question 14, line (b), column 1 |
| Provincial Government Subsidy - Health | Income | Question 18, line (a) | Question 15, line (a) |
| Provincial Government Subsidy - Social Services | Income | Question 18, line (b) | Question 15, line (b) |
| Provincial Welfare Assistance Employment Programs | Income | Question 18, line (b) | Question 15, line (b) |
| Psychiatrist | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Psychologist | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Public Relations | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Public Trustee | Income /DOC | Question 18, line (c) | Question 15, line (c) |
| Purchased Drugs (sometimes called pharmacist services) | Direct Care | Question 15, line (g), column 2 | Question 14, line (a), column 2 |
| Purchasing | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| R.N.A. / Registered Nursing Assistant | Direct Care | Question 15, line (b), column 1 | Question 14, line (a), column 1 |
| Receptionist | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Recoverable other then Food | Income | Question 18, line (e) | Question 15, line (e) |
| Recoveries for Food | Income | Question 15, line (i) | Question 15, line (i) |
| Recreational Therapist | Direct Care | Question 15, line (e) column 1 | Question 14, line (a), column 1 |
| Recruitment | General Services | Question 16, line (e), column 2 | Question 14, line (b), column 2 |
| Refunds | Income | If source is unknown: Question 15, line (i) | If source is unknown: Question 15, line (i) |
| Regional Health Authority | Income | Question 18, line (a) | Question 15, line (a) |
| Regional Municipality of Ottawa - Carleton (RMOC) | Income | Question 18, line (d) | Question 15, line (d) |
| Rehabilitation Supervisor | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Reimbursed Expenses | Other Expenses | minus from appropriate cell or minus from Question 16, line (a), cloumn 2 | minus from appropriate cell or minus from Question 14, line (b), column 2 |
| Relief (part-time or casual staff) | Salaries and Wages | appropriate cell | appropriate cell |
| Religious Services | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Renovations | General Services | Question 16, line (e), column 2 | Question 14, line (b), column 2 |
| Rent | Other (section L) | Question 17, line (a), column 2 | Question 14, line (c), column 2 |
| 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) | Question 17, line (a), column 2 | Question 14, line (c), column 2 |
| Repair | General Services | Question 16, line (d), column 2 | Question 14, line (b), column 2 |
| Replacement | General Services | Question 16, line (d), column 2 | Question 14, line (b), column 2 |
| Residential Social & Recreational | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Residential Social Services | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Resident Attendant | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Resident Counsellor | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Resident Services | Income | Question 18, line (i) | Question 15, line (i) |
| Restorative Aide | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Retainer Fee | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Room and Board | Income | Question 18, line (f) | Question 15, line (f) |
| Room Differential | Income | Question 18, line (g) | Question 15, line (g) |
| S.E.D.P. (Saskatchewan Employment Program) | Income | Question 18, line (b) | Question 15, line (b) |
| School divisions | Income | Question 18, line (i) | Question 15, line (i) |
| Seamstress | General Services | Question 16, line (c), column 1 | Question 14, line (b), column 1 |
| Secretary | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Services | Income | Question 18, line (e) | Question 15, line (e) |
| Shelter Worker | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Shift Premium | Salaries and Wages | appropriate cell | appropriate cell |
| Snow Removal | General Services | Question 16, line (d), column 2 | Question 14, line (b), column 2 |
| Social Services | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Social Worker | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Solicitor General | Income | Question 18, line (e) | Question 15, line (e) |
| SPD Aid (Sterile processing department) | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Special Care Aide | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Special Education Teacher | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Speech Therapist | Direct Care | Question 15, line (d), column 1 | Question 14, line (a), column 1 |
| Stipends/contract (fixed amount paid for service) | Other Expenses | appropriate cell | appropriate cell |
| Stores | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Subsidy | Income | Question 18, line (e) | Question 15, line (e) |
| Supervisor | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Supervisor Activation | Direct Care | Question 15, line (e) column 1 | Question 14, line (a), column 1 |
| Supervisor Social Support | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Supervisor Staff Div. | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Supplementary needs | Direct Care-General Services | Question 15, line (i), column 2 | Question 14, line (a), column 2 |
| Support Aids | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Support Care Attendants | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Support Family Payments | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 1 |
| Support Staff | Direct Care | appropriate cell | Question 14, line (a), column 1 OR Question 14, line (b), column 1 |
| Switchboard | General Services | Question 16, line (a), column 1 | Question 14, line (b), column 1 |
| Tax refunds, rebates-do not use | DO NOT USE | DO NOT USE | DO NOT USE |
| Taxes | Question 17, line (a), column 2 | Question 14, line (c), column 2 | |
| Teachers (for residentsfor example school children) | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Teachers (for staff) (only larger facilities would employee teachers to train staff; otherwise purchased service) | General Services | Question 16, line (e), column 2 | Question 14, line (b), column 2 |
| Technicians (Lab, X-Ray,ECG, EEG) | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Telephone | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Training | General Services | Question 16, line (e), column 2 | Question 14, line (b), column 2 |
| Transition House Counsellor | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Transportation | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Travel | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| 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 | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Typist | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Unemployment Insurance | General Services | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Unspecified Recoveries if listed as expense | Expenses | Question 16, line (a), column 2 | Question 14, line (b), column 2 |
| Unspecified Recoveries if listed as income | Income | Question 18, line (i) | Question 15, line (i) |
| Utilities (heat, hydro, water, natural gas) | General Services | Question 16, line (d), column 2 | Question 14, line (b), column 2 |
| Vacation Pay | Salaries and Wages | appropiate cell | appropiate cell |
| Volunteer Co-Ordinator Salaries (Fees) | General Services | Question 16, line (a), column 1 | Question 14, line (b), column 1 |
| VRDP Vocational Rehabilitation Disabled Persons (Fed. Contribution for Alcohol and Drug Programs) | Income | Question 18, line (e) | Question 15, line (e) |
| Ward Aids | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Ward Clerk | General Services | Question 16, line (a), column 1 | Question 14, line (b), column 1 |
| Welfare Assistance | Income | Question 18, line (b) | Question 15, line (b) |
| Work Supervisor | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| X-Ray | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |
| Youth Workers | Direct Care | Question 15, line (f) column 1 | Question 14, line (a), column 1 |