Volume III, Section 4—Acquisition of land, buildings and works

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• Agriculture and Agri-Food
• Canadian Heritage
• Environment and Climate Change
• Finance
• Fisheries, Oceans and the Canadian Coast Guard
• Global Affairs
• Health
• Indigenous and Northern Affairs
• Infrastructure and Communities
• Innovation, Science and Economic Development
• Justice
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• Natural Resources
• Privy Council
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• Public Services and Procurement
• Transport
• Veterans Affairs

The following statement presents the total amounts spent in 2016–2017 and details for contracts of $250,000 or over ($25,000 or over for cost plus contracts). This information is displayed under each ministry. Such details include the name and location of the contractor, a brief description and location of the project, the amount contracted, the current year's expenditures (i.e. cash payments and accrued charges) and the total expenditures to date. In addition, this statement provides the total amount of the current year's expenditures for contracts less than $250,000 (cost plus contracts of less than $25,000) with the total number of contractors.

Amounts reported include both internal and external expenditures. Whereas external expenditures result from transactions between the Government and outside parties, internal expenditures result from transactions involving organizations that are part of the Government of Canada as a reporting entity. In the following statement:

• the number one (1) adjacent to amounts in the expenditures to date column indicates that amounts reported in the previous year's Public Accounts of Canada, relating to expenditures to date, have been amended in the current year;
• the number two (2) adjacent to the name and location of contractor indicate that the contracts have been awarded through Public Works and Government Services; these contracts may include amounts reported by the department as professional and special services;
• a (c) adjacent to amounts in the expenditures to date column indicates cost plus contracts; and
• an (f) adjacent to amounts in the expenditures to date column indicates the contracts that have been completed in the current year.

Section 4 of Volume III of the 2016–2017 Public Accounts of Canada presents the total amount spent for the construction or acquisition of land, buildings and works, allocated by department and agency under each ministry.