Canadian government finance statistics for individual municipalities and other local public administrations: Differences from provincial, territorial and local governments (PTLG) data
Provincial, territorial and local governments (PTLG) data is structured to enable comparison across provinces and territories. When creating statistics that reflect the combination of provincial, territorial and local governments, it is necessary to perform consolidation which involves eliminating all transactions and debtor-creditor relationships among the units being consolidated. At the PTLG level, the local government sector is consolidated with itself, and with the provincial sector. For this presentation of municipal data only, consolidation has not been performed for either the local government sector or the provincial sector.
For the Canadian Government Finance Statistics (CGFS) program, sector adjustments are done at the local level to remove the operations of local government business enterprises. The data is split into two sectors; the local government sector, and the local government business enterprises sector. To aid in the comparison of data only at the local level, the removal of local government enterprise data has not been performed. In instances where LGBE data is not already fully consolidated, the data for the LGBE has been made available.
CGFS requires that transactions in assets and liabilities are measured at market prices, and that the value of non-financial assets and related consumption of fixed capital assets is replaced with estimates from the Canadian System of Macroeconomic Accounts (CSMA). These adjustments are not reflected in this local government data presentation.
