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 Summary

The table 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 table consists of 8 columns: Expenses 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. Under Less, there are 2 columns: Internal expenses; Internal revenues netted against expenses. There is a sub-total line displayed for Total Gross expenditures and at the end of the table, totals are displayed after other reconciliation items.

(in thousands of dollars)
  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 133,306,285 17,853,800 (1,855,018) 370,361 10,048,981     159,724,409
Crown corporations       7,739,504       7,739,504
Personnel 39,662,698 (382,207) 4,557,182         43,837,673
Transportation and communications 2,980,430   (5,820)     24,373 153,944 2,796,293
Information 266,538   (490)     2,854 18,027 245,167
Professional and special services 10,713,964   (79,344)     360,406 2,276,396 7,997,818
Rentals 2,811,635   (169,152)     117,684 743,318 1,781,481
Repair and maintenance 3,522,353   (82,854)     53,093 335,347 3,051,059
Utilities, materials and supplies 2,941,281   (35,084)     7,338 46,347 2,852,512
Acquisition of land, buildings and works 1,437,390   (1,437,390)          
Acquisition of machinery and equipment 4,062,669   (4,062,669)          
Public debt charges 27,881,332 (6,752) 3,151,608         31,026,188
Other subsidies and payments 9,033,270 169,036 1,936,142 (4,493,278)   182,834 1,154,818 5,307,518
Amortization of tangible capital assets     4,434,671 423,833       4,858,504
Net loss on disposal of assets     169,881 34,861       204,742
Total gross 238,619,845 17,633,877 6,521,663 4,075,281 10,048,981 748,582 4,728,197 271,422,868
Other items:                
Administration costs —                
Employment Insurance Operating Account   1,702,669       144,626 1,558,043  
Revenues netted against expenditures —                
External revenues (4,100,772)   4,100,772          
Internal revenues (6,286,240)           (6,286,240)  
(10,387,012) 1,702,669 4,100,772     144,626 (4,728,197)  
Total expenses 228,232,833 19,336,546 10,622,435 4,075,281 10,048,981 893,208   271,422,868
Note: If no amount is shown, either the expenditures were less than $500 or none were reported.

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