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 sub-total line displayed for total gross expenditures and at the end of the table, totals are displayed after other reconciliation items.

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 152,054,034 19,610,182 (negative 2,124,461) 309,331 13,780,139 183,629,225
Crown corporations 7,846,305 7,846,305
Personnel 39,616,656 (negative 421,072) 10,975,119 50,170,703
Transportation and communications 2,660,568 (negative 72,054) 12,018 80,403 2,496,093
Information 330,491 (negative 5,641) 11,707 78,323 234,820
Professional and special services 11,082,974 (negative 117,974) 339,651 2,272,297 8,353,052
Rentals 3,141,744 (negative 229,490) 111,937 748,870 2,051,447
Repair and maintenance 3,122,245 (negative 121,825) 30,678 205,240 2,764,502
Utilities, materials and supplies 2,833,297 (negative 265,203) 7,112 47,578 2,513,404
Acquisition of land, buildings and works 1,733,964 (negative 1,733,964)
Acquisition of machinery and equipment 4,095,441 (negative 4,095,441)
Public debt charges 22,644,490 (negative 3,050) 2,953,591 25,595,031
Other subsidies and payments 9,010,602 145,051 2,330,156 (negative 4,214,231) 218,399 1,461,105 5,592,074
Amortization of tangible capital assets 4,627,978 420,541 5,048,519
Net loss on disposal of assets 51,902 92,469 144,371
Total gross 252,326,506 19,331,111 12,172,693 4,454,415 13,780,139 731,502 4,893,816 296,439,546
Other items:
Administration costs—
Employment Insurance Operating Account 1,461,779 138,530 1,323,249
Revenues netted against expenditures—
External revenues (negative 4,710,005) 4,710,005
Internal revenues (negative 6,217,065) (negative 6,217,065)
Subtotal (negative 10,927,070) 1,461,779 4,710,005 138,530 (negative 4,893,816)
Total expenses 241,399,436 20,792,890 16,882,698 4,454,415 13,780,139 870,032 296,439,546

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