Reconciliation of external expenditures by standard object to expenses

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Table 3a reconciles total ministerial net expenditures (Table 3) with total external expenses reported in Table 1 of this section and in the Consolidated Statement of Operations and Accumulated Deficit in Section 2 of Volume I. The reconciling items include the expenditures of the consolidated specified purpose accounts, the accrual and other adjustments, the expenses of the consolidated Crown corporations and other entities, the tax credits and repayments, and the elimination of internal expenses and internal revenues netted against expenses.

Table 3a
Reconciliation of external expenditures by standard object to expenses
(in thousands of dollars)
Description Total ministerial net expenditures Consolidated specified purpose accounts Accrual and other adjustments Consolidated Crown corporations and other entities Tax credits and repayments Less : Total external expenses
Internal expenses Internal revenues netted against expenses
Transfer payments 174,523,036 19,077,660 3,515,012 98,641 27,263,392 – – 224,477,741
Personnel 46,131,628 (negative 403,479) 10,230,768 1,723,053 – – – 57,681,970
Transportation and communications 3,069,407 – (negative 38,740) 147,846 – 14,932 117,693 3,045,888
Information 387,385 – 1,164 64,809 – 9,308 73,367 370,683
Professional and special services 12,940,395 – (negative 267,547) 1,304,992 – 331,216 2,610,598 11,036,026
Rentals 3,461,873 – (negative 192,344) 201,408 – 84,928 669,392 2,716,617
Repair and maintenance 3,607,487 – (negative 32,674) 228,977 – 31,129 245,351 3,527,310
Utilities, materials and supplies 3,050,361 – (negative 317,692) 644,669 – 7,340 57,855 3,312,143
Acquisition of land, buildings and works 2,377,793 – (negative 2,377,793) – – – – –
Acquisition of machinery and equipment 6,307,263 – (negative 6,307,263) – – – – –
Public debt charges 22,453,813 (negative 8,126) 820,414 – – – – 23,266,101
Other subsidies and payments 9,991,177 169,057 6,420,331 (negative 3,677,246) – 271,141 1,703,020 10,929,158
Amortization of tangible capital assets – – 5,123,496 519,954 – – – 5,643,450
Net loss on disposal of assets – – 124,303 50,448 – – – 174,751
Total gross 288,301,618 18,835,112 16,701,435 1,307,551 27,263,392 749,994 5,477,276 346,181,838
Other items:
Administration costs
Employment Insurance Operating Account – 1,640,709 – – – 149,346 1,491,363 –
Revenues netted against expenditures
External revenues (negative 4,492,443) – 4,492,443 – – – – –
Internal revenues (negative 6,968,639) – – – – – (negative 6,968,639) –
Subtotal (negative 11,461,082) 1,640,709 4,492,443 – – 149,346 (negative 5,477,276) –
Total expenses 276,840,536 20,475,821 21,193,878 1,307,551 27,263,392 899,340 – 346,181,838

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