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: 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 subtotal line displayed for Total Gross expenditures and at the end of the table, totals are displayed after other reconciliation items.

(in thousands of dollars)

Table 3a
Reconciliation of External Expenditures by Standard Object to 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
Internal expenses Internal revenues netted against expenses
Transfer payments 142,212,401 18,242,860 395,947 319,138 13,522,549     174,692,895
Crown corporations       7,161,968       7,161,968
Personnel 39,055,944 (negative 398,308) 5,152,847         43,810,483
Transportation and communications 2,536,245   (negative 38,112)     10,928 64,792 2,422,413
Information 301,985   885     10,163 60,252 232,455
Professional and special services 10,665,426   (negative 93,532)     358,163 2,123,499 8,090,232
Rentals 3,003,070   (negative 153,531)     125,662 745,035 1,978,842
Repair and maintenance 2,655,162   (negative 87,645)     36,907 218,814 2,311,796
Utilities, materials and supplies 2,844,619   (negative 282,009)     7,045 41,770 2,513,795
Acquisition of land, buildings and works 1,662,272   (negative 1,662,272)          
Acquisition of machinery and equipment 3,810,592   (negative 3,810,592)          
Public debt charges 23,487,916 (negative 5,340) 3,111,493         26,594,069
Other subsidies and payments 9,466,157 109,126 1,217,575 (negative 3,838,580)   219,341 1,300,443 5,434,494
Amortization of tangible capital assets     4,685,250 404,770       5,090,020
Net loss on disposal of assets     75,827 25,159       100,986
Total gross 241,701,789 17,948,338 8,512,131 4,072,455 13,522,549 768,209 4,554,605 280,434,448
Other items:                
Administration costs  —                
Employment Insurance Operating Account   1,466,099       139,476 1,326,623  
Revenues netted against expenditures  —                
External revenues (negative 4,680,131)   4,680,131          
Internal revenues (negative 5,881,228)           (negative 5,881,228)  
Subtotal (negative 10,561,359) 1,466,099 4,680,131     139,476 (negative 4,554,605)  
Total expenses 231,140,430 19,414,437 13,192,262 4,072,455 13,522,549 907,685   280,434,448

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