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 249,493,365 22,024,415 5,660,407 (negative 34,134) 31,815,153 – – 308,959,206
Personnel, excluding net actuarial losses 56,467,851 – 8,763,293 2,125,018 – – – 67,356,162
Transportation and communications 3,228,497 – (negative 61,531) 118,479 – 30,671 115,115 3,139,659
Information 595,628 – (negative 4,856) 82,485 – 40,917 153,569 478,771
Professional and special services 18,591,373 – (negative 163,474) 1,492,127 – 895,315 3,360,298 15,664,413
Rentals 4,484,980 – (negative 255,291) 247,846 – 193,588 726,574 3,557,373
Repair and maintenance 4,340,821 – (negative 47,048) 326,711 – 92,518 347,237 4,180,729
Utilities, materials and supplies 8,555,149 – (negative 210,472) 739,188 – 14,053 52,743 9,017,069
Acquisition of land, buildings and works 2,086,897 – (negative 2,086,897) – – – – –
Acquisition of machinery and equipment 5,960,850 – (negative 5,960,850) – – – – –
Public debt charges 31,821,356 – 3,357,194 (negative 223,707) – – – 34,954,843
Other subsidies and payments 18,950,381 (negative 255,136) 8,761,952 (negative 4,991,642) – 539,257 1,436,837 20,489,461
Amortization of tangible capital assets – – 5,152,642 491,193 – – – 5,643,835
Net loss on disposal of assets – – 38,964 29,033 – – – 67,997
Total gross 404,577,148 21,769,279 22,944,033 402,597 31,815,153 1,806,319 6,192,373 473,509,518
Other items:
Administration costs
Employment Insurance Operating Account – 2,520,940 – – – 226,462 2,294,478 –
Revenues netted against expenditures
External revenues (negative 5,187,551) – 5,187,551 – – – – –
Internal revenues (negative 8,486,851) – – – – – (negative 8,486,851) –
Subtotal (negative 13,674,402) 2,520,940 5,187,551 – – 226,462 (negative 6,192,373) –
Total expenses, excluding net actuarial losses 390,902,746 24,290,219 28,131,584 402,597 31,815,153 2,032,781 – 473,509,518
Net actuarial losses – – 9,627,103 – – – – 9,627,103
Total expenses 390,902,746 24,290,219 37,758,687 402,597 31,815,153 2,032,781 – 483,136,621

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