Quarterly Financial Report for the quarter ended December 31, 2023
Table of contents
- Introduction
- Highlights of fiscal quarter and fiscal year to date (YTD) results
- Risk and uncertainties
- Significant changes in relation to operations, personnel and programs
- Statement of Authorities (unaudited)
- Departmental budgetary expenditures by Standard Object (unaudited)
1. Introduction
This quarterly financial report has been prepared by management as required by section 65.1 of the Financial Administration Act and in the form and manner prescribed by the Treasury Board. It should be read in conjunction with the 2023-24 Main Estimates. It has not been subject to an external audit or review, nor has it been subject to the approval of the Audit Committee.
1.1 Authority, mandate, and programs
The Canadian Institutes of Health Research (CIHR) is the Government of Canada's health research funding agency. It was created in June 2000 by the Canadian Institutes of Health Research Act with a mandate “to excel, according to internationally accepted standards of scientific excellence, in the creation of new knowledge and its translation into improved health for Canadians, more effective health services and products and a strengthened Canadian health care system.”
CIHR invests in high quality health research and health research personnel to help create and apply new knowledge that can improve health outcomes for Canadians, lead to innovative products and services that improve Canada's health care system, and create high quality employment and commercial opportunities.
Further details on CIHR’s mandate and programs can be found in Part II of the Main Estimates and the Department Plan.
1.2 Basis of presentation
This quarterly report has been prepared by CIHR management using an expenditure basis of accounting. The accompanying Statement of Authorities includes CIHR’s spending authorities granted by Parliament and those used by CIHR, consistent with the Main Estimates supplied thus far for the 2023-24 fiscal year. This quarterly report has been prepared using a special purpose financial reporting framework designed to meet financial information needs with respect to the use of spending authorities.
The authority of Parliament is required before monies can be spent by the Government of Canada (the Government). Approvals are given in the form of annually approved limits through appropriation acts or through legislation in the form of statutory spending authority for specific purposes.
CIHR uses the full accrual method of accounting to prepare and present its annual departmental financial statements that are part of the departmental results reporting process. However, the spending authorities voted by Parliament remain on an expenditure basis.
2. Highlights of fiscal quarter and fiscal year to date (YTD) results
This quarterly financial report reflects the results of the current fiscal period in comparison to the authorities supplied by the Main Estimates to date for fiscal year 2023-24, as well as budget adjustments approved by Treasury Board up to December 31, 2023.
2.1 Financial Highlights – Statement of Authorities (Refer to Section 5)
As of December 31, 2023, total authorities available for use for CIHR have decreased by $12.0 million (0.9%) compared to December 31, 2022 as shown in Figure 2.1.1. below. The decrease to CIHR’s total authorities available is due to:
- $14.0 million increase resulting from CIHR’s participation in tri-agency programs in collaboration with the Natural Sciences and Engineering Research Council (NSERC) and the Social Sciences and Humanities Research Council (SSHRC). Funding for these programs varies by fiscal year as CIHR is allocated funding following each distinct competition depending on the successful applicants’ alignment with CIHR’s health-related mandate. CIHR received more funds in 2023-24 for the Canada First Research Excellence Fund ($19.1 million), Canada Excellence Research Chairs ($6.0 million), and fewer funds for the College and Community Innovation Program ($0.4 million), the Business Led Network Centres of Excellence ($1.0 million), Centres of Excellence for Commercialization and Research ($4.1 million), and the Network Centres of Excellence ($5.6 million).
- $7.4 million increase from new funding for the National Strategy for Drugs for Rare Diseases;
- $3.6 million increase in funding for long-term health impacts of COVID-19;
- $3.3 million increase in net transfers from other government departments for specific programs and initiatives;
- $3.1 million increase from new funding for Dementia and Brain Health in Aging;
- $3.1 million increase in funding for the National Women’s Health Research Initiative;
- $1.4 million increase in funding for Canada’s Black students and postdoctoral fellows;
- $0.7 million increase in funding for compensation adjustments for employee salaries;
- $0.5 million decrease in funding for the Canada Research Chairs;
- $0.7 million decrease in funding due to various immaterial adjustments;
- $0.7 million decrease due to employee benefit plan adjustments from the Treasury Board Secretariat;
- $1.0 million decrease due to reductions to travel and professional services through Budget 2023;
- $2.2 million decrease in funding for supporting mental health affected by COVID-19;
- $3.0 million decrease in funding for post-traumatic stress disorder research;
- $10.2 million decrease in funding for the response to monkeypox outbreaks in Canada; and
- $30.3 million decrease in funding for the Clinical Trial Fund. This reduction is due to a reprofiling of funds to future fiscal years which was completed in the second quarter of the fiscal year.
Total authorities used as of December 31, 2023 increased by $48.3 million (5.5%) compared to the prior fiscal year due in part to an increase in grant payments made through the third quarter. CIHR has used 69.3% (65.1% in 2022-23) of its available authorities through the third quarter which is consistent with its annual spending pattern.
Figure 2.1.1. Total annual authorities available and cumulative authorities used. ($ thousands)
Long description
| 2023-24 | 2022-23 | |
|---|---|---|
| Total authorities available for use the year ended March 31Footnote * | $1,340,522 | $1,352,560 |
| Cumulative authorities used as at December 31 | $928,374 | $880,116 |
| 2023-24 | 2022-23 | Variance | ||||||
|---|---|---|---|---|---|---|---|---|
| Annual authorities available | Cumulative authorities used (as at December 31) | % used | Annual authorities available | Cumulative authorities used (as at December 31) | % used | (1) vs (3) | (2) vs (4) | |
| (1) | (2) | (3) | (4) | |||||
| Vote 1 - Operating Expenditures | 73,938 | 53,599 | 72.5% | 74,197 | 49,550 | 66.8% | (0.3%) | 8.2% |
| Vote 5 - Grants | 1,257,718 | 868,126 | 69.0% | 1,269,202 | 824,766 | 65.0% | (0.9%) | 5.3% |
| Statutory Authorities – Employee benefits plan | 8,866 | 6,649 | 75.0% | 9,161 | 5,800 | 63.3% | (3.2%) | 14.6% |
| Total | 1,340,522 | 928,374 | 69.3% | 1,352,560 | 880,116 | 65.1% | (0.9%) | 5.5% |
Figure 2.1.2 Total annual authorities available and authorities used by quarter. ($ thousands)
Long description
| 2023-24 | 2022-23 | |
|---|---|---|
| Total authorities available for use the year ended March 31Footnote * | $1,340,522 | $1,352,560 |
| Authorities used as at June 30 | $293,414 | $277,188 |
| Authorities used as at September 30 | $299,402 | $267,916 |
| Authorities used as at December 31 | $335,558 | $335,012 |
| 2023-24 | 2022-23 | Variance | ||||||
|---|---|---|---|---|---|---|---|---|
| Annual authorities available | Q3 authorities used | % used | Annual authorities available | Q3 authorities used | % used | (1) vs (3) | (2) vs (4) | |
| (1) | (2) | (3) | (4) | |||||
| Vote 1 - Operating Expenditures | 73,938 | 17,902 | 24.2% | 74,197 | 16,969 | 22.9% | (0.3%) | 5.5% |
| Vote 5 - Grants | 1,257,718 | 315,440 | 25.1% | 1,269,202 | 316,110 | 24.9% | (0.9%) | (0.2%) |
| Statutory Authorities – Employee benefits plan | 8,866 | 2,216 | 25.0% | 9,161 | 1,933 | 21.1% | (3.2%) | 14.6% |
| Total | 1,340,522 | 335,558 | 25.0% | 1,352,560 | 335,012 | 24.8% | (0.9%) | 0.2% |
Vote 1 – Operating Expenditures
Total authorities available for use for Vote 1 – Operating expenditures decreased by $0.3 million (0.3%) as at December 31, 2023 compared to the prior fiscal year.
This decrease is due to:
- $0.8 million increase from new funding for the National Strategy for Drugs for Rare Diseases;
- $0.7 million increase in funding for compensation adjustments for employee salaries;
- $0.5 million increase from new funding for Dementia and Brain Health in Aging;
- $0.5 million increase in net transfers from other government departments for specific programs and initiatives;
- $0.2 million increase in funding for long-term health impacts of COVID-19;
- $0.1 million increase in funding for Canada’s Black students and postdoctoral fellows;
- $0.1 million increase in funding for the National Women’s Health Research Initiative;
- $0.2 million decrease in funding for the response to monkeypox outbreaks in Canada;
- $0.2 million decrease in funding for post-traumatic stress disorder research;
- $0.3 million decrease in funding for supporting mental health affected by COVID-19;
- $0.7 million decrease in funding due to various immaterial adjustments;
- $0.8 million decrease in funding for the Clinical Trial Fund. This reduction is due to a reprofiling of funds to future fiscal years completed in the second quarter of the fiscal year; and
- $1.0 million decrease due to reductions to travel and professional services through Budget 2023.
Authorities used through the third quarter for Vote 1 – Operating Expenditures authorities have increased by $4.0 million (8.2%) as compared to the prior fiscal year. This variance is primarily due to a $2.7 million increase in personnel costs due to an increased employee count, a $1.0 million increase in expenditures for rentals (more specifically for cloud services and yearly client and application software licenses), a $0.2 million increase in transportation and communication costs as a result of increased staff travel and increased data communication costs, $0.2 million increase for repair and maintenance and materials and supplies, as well as a $0.1 million increase in professional and special services (for example, management consulting fees and protection services). This increase is offset by minor decreases in information services (such as e- subscriptions) and other miscellaneous operating costs totaling $0.2 million. The percentage of operating authorities used has increased from the prior year (72.5% and 66.8% respectively) due to the aforementioned reasons.
Overall spending as of December 31, 2023 is consistent with CIHR management expectations.
Vote 5 – Grants
Authorities available for use for Vote 5 – Grants as of December 31, 2023 were $1,257.7 million and included funding for the following transfer payment programs:
- Grants for research projects and personnel support – $1,130.7 million
- Canada First Research Excellence Fund (CFREF) – $47.2 million
- Canada Graduate Scholarships (CGS) – $39.0 million
- Institute support grants – $16.5 million
- Canada Excellence Research Chairs (CERC) – $11.6 million
- Vanier Canada Graduate Scholarships – $8.4 million
- Canada 150 Research Chairs (C150) – $2.7 million
- College and Community Innovation Program (CCI) – $1.2 million
- Business–Led Networks of Centers of Excellence (BL-NCE) – $0.4 million
Vote 5 authorities available for use decreased by $11.5 million (0.9%) as of December 31, 2023 as compared to the prior fiscal year. This decrease is due to the following:
- $14.0 million increase resulting from CIHR’s participation in tri-agency programs in collaboration with the Natural Sciences and Engineering Research Council (NSERC) and the Social Sciences and Humanities Research Council (SSHRC). Funding for these programs varies by fiscal year as CIHR is allocated funding following each distinct competition depending on the successful applicants’ alignment with CIHR’s health-related mandate. CIHR received more funds in 2023-24 for the Canada First Research Excellence Fund ($19.1 million), Canada Excellence Research Chairs ($6.0 million), and fewer funds for the College and Community Innovation Program ($0.4 million), the Business Led Network Centres of Excellence ($1.0 million), Centres of Excellence for Commercialization and Research ($4.1 million), and the Network Centres of Excellence ($5.6 million).
- $6.4 million increase from new funding for the National Strategy for Drugs for Rare Diseases;
- $3.3 million increase in funding for long-term health impacts of COVID-19;
- $3.0 million increase in funding for the National Women’s Health Research Initiative;
- $2.7 million increase in net transfers from other government departments for specific programs and initiatives;
- $2.5 million increase from new funding for Dementia and Brain Health in Aging;
- $1.3 million increase in funding for Canada’s Black students and postdoctoral fellows;
- $0.5 million decrease in funding for the Canada Research Chairs;
- $1.9 million decrease in funding for supporting mental health affected by COVID-19;
- $2.8 million decrease in funding for post-traumatic stress disorder research;
- $10.0 million decrease in funding for the response to monkeypox outbreaks in Canada; and
- $29.5 million decrease in funding for the Clinical Trial Fund. This reduction is due to a reprofiling of funds to future fiscal years completed in the second quarter of the fiscal year.
Grant authorities used through the third quarter of 2023-24 increased by $43.4 million (5.3%) compared to the prior fiscal year. The percentage of grant authorities used is consistent with the prior year (69.0% and 65.0% respectively) as grants are typically paid out in monthly installments throughout the year.
Overall spending as of December 31, 2023 is consistent with CIHR management expectations.
Statutory Authorities
Contribution to employee benefit plans
Budgetary statutory authorities representing CIHR’s contribution to employee benefit plans available for use decreased year over year by $0.3 million (3.2%). The decrease to CIHR’s statutory authorities available is due to:
- $0.2 million increase from new funding for the National Strategy for Drugs for Rare Diseases;
- $0.1 million increase in funding for long-term health impacts of COVID-19;
- $0.1 million increase from new funding for Dementia and Brain Health in Aging; and
- $0.7 million decrease due to employee benefit plan adjustments from the Treasury Board Secretariat
Actual spending for statutory authorities in the third quarter of 2023-24 is 75.0% of the total available authorities for use for the year, which is consistent with CIHR management expectations given that this expenditure is distributed equally throughout the fiscal year.
2.2 Financial Highlights – Statement of Departmental Budgetary Expenditures by Standard Object (Refer to Section 6)
As of December 31, 2023, total authorities available for use by CIHR decreased by $12.0 million (0.9%) compared to the prior fiscal year. Total authorities used as of December 31, 2023 increased by $48.3 million (5.5%) compared to the prior fiscal year. These variances are reflected in Table 2.2.1 (where expenditure types are re-grouped into three categories: Personnel, Other Operating Expenditures and Transfer Payments) for further analysis.
| 2023-24 | 2022-23 | Variance | ||||||
|---|---|---|---|---|---|---|---|---|
| Annual authorities available | Cumulative authorities used | % used | Annual authorities available | Cumulative authorities used | % used | (1) vs (3) | (2) vs (4) | |
| (1) | (2) | (3) | (4) | |||||
| PersonnelFootnote * | 67,349 | 54,003 | 80.2% | 66,921 | 50,492 | 75.5% | 0.6% | 7.0% |
| Other Operating Expenditures | 15,455 | 6,245 | 40.4% | 16,437 | 4,858 | 29.6% | (6.0%) | 28.6% |
| Transfer Payments | 1,257,718 | 868,126 | 69.0% | 1,269,202 | 824,766 | 65.0% | (0.9%) | 5.3% |
| Total | 1,340,522 | 928,374 | 69.3% | 1,352,560 | 880,116 | 65.1% | (0.9%) | 5.5% |
|
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| 2023-24 | 2022-23 | Variance | ||||||
|---|---|---|---|---|---|---|---|---|
| Annual authorities available | Q3 authorities used | % used | Annual authorities available | Q3 authorities used | % used | (1) vs (3) | (2) vs (4) | |
| (1) | (2) | (3) | (4) | |||||
| PersonnelFootnote * | 67,349 | 18,109 | 26.9% | 66,921 | 17,091 | 25.5% | 0.6% | 6.0% |
| Other Operating Expenditures | 15,455 | 2,009 | 13.0% | 16,437 | 1,811 | 11.0% | (6.0%) | 10.9% |
| Transfer Payments | 1,257,718 | 315,440 | 25.1%% | 1,269,202 | 316,110 | 24.9% | (0.9%) | (0.2%) |
| Total | 1,340,522 | 335,558 | 25.0% | 1,352,560 | 335,012 | 24.8% | (0.9%) | 0.2% |
|
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Personnel and Other Operating Expenditures
Authorities available for Personnel Expenditures for the period ended December 31, 2023 increased by $0.4 million (0.6%) as compared to the prior year. Authorities available for Other Operating Expenditures decreased by $1.0 million (6.0%). These variances are due to:
- $0.9 million (Personnel) and $0.1 million (Other) of new funding for the National Strategy for Drugs for Rare Diseases;
- $0.7 million (Personnel) of increased funding for compensation adjustments for employee salaries;
- $0.6 million (Personnel) increase from new funding for Dementia and Brain Health in Aging;
- $0.3 million (Personnel) increase in funding for long-term health impacts of COVID-19;
- $0.1 million (Personnel) increase in funding for the National Women’s Health Research Initiative;
- $0.1 million (Personnel) increase in funding for Canada’s Black students and postdoctoral fellows;
- $0.1 million (Personnel) decrease and $0.6 million (Other) increase in net transfers from other government departments for specific programs and initiatives;
- $0.1 million (Personnel) and $0.1 million (Other) decrease in funding for post-traumatic stress disorder research;
- $0.2 million (Personnel) decrease in funding for the response to monkeypox outbreaks in Canada;
- $0.3 million (Personnel) decrease in funding for supporting mental health affected by COVID-19;
- $0.3 million (Personnel) and $0.5 million (Other) decrease in funding for the Clinical Trial Fund;
- $0.6 million (Personnel) and $0.1 million (Other) decrease due to other immaterial adjustments;
- and,
- $0.7 million (Personnel) decrease due to employee benefit plan adjustments from the Treasury Board Secretariat.
- $1.0 million (Other) decrease due to reductions to travel and professional services through Budget 2023.
Personnel authorities used through the third quarter increased by $3.5 million (7.0%) compared to the prior fiscal year, mainly due to an increased employee count. The percentage of authorities used for Personnel Expenditures through the third quarter (80.2%) is reasonable for this type of expenditure and is consistent with the prior year (75.5%).
Other Operating Expenditures used through the third quarter increased by $1.4 million (28.6%) compared to the prior fiscal year due mainly to a $1.0 million increase in expenditures for rentals (more specifically cloud services and yearly software licenses) and increases for transportation and communication costs as a result of increased staff travel and increased data communication costs ($0.2 million), professional and special services ($0.1 million) and for materials and supplies ($0.1 million).
Overall spending as of December 31, 2023 is consistent with CIHR management expectations.
Transfer Payments
Authorities available for the period ended December 31, 2023 decreased by $11.4 million (0.9%) over the prior year due primarily to the re-profiled funds for the Clinical Trials fund, offset by increases to existing funding and an increase in the net transfers from other government departments for specific programs and initiatives. Authorities used through the quarter ended December 31, 2023 increased by $43.4 million (5.3%) compared to the prior fiscal. The percentage of grant authorities used through the third quarter of 2023-24 (69.0%) is slightly higher than the authorities used through the third quarter of 2022-23 (65.0%).
2.3 Other Non-Financial Highlights
Other non-financial highlights for the third quarter of 2023-24 include:
- On October 20, Minister Holland announced the funding of 13 implementation science teams and a knowledge mobilization and impact hub under CIHR’s Transforming Health with Integrated Care (THINC) initiative, which aims to improve the health of people in Canada through integrated care policies and practices.
- On October 27, Minister Holland announced funding to support the creation of a pan-Canadian Genome Library, which will provide researchers and health care professionals with a centralized database that reflects the rich diversity of people living in Canada and help harness the potential of genomic medicine.
- On November 2, Minister Holland announced the creation of the Dementia Research and Innovation Funders Alliance, a new collaboration that will further strengthen and advance dementia research in Canada. The Alliance is a component of CIHR’s Brain Health and Cognitive Impairment in Aging research initiative.
3. Risk and uncertainties
CIHR is funded through voted parliamentary spending authorities and statutory authorities for operating expenditures and transfer payments. As a result, its operations are impacted by any changes to funding approved through Parliament. Delivering programs and services may depend on several risk factors such as economic fluctuations, technological and scientific development, evolving government priorities, and central agency or government-wide initiatives.
CIHR is committed to a disciplined, risk management process in its daily operations. In 2023–24, CIHR developed a new Corporate Risk Profile (CRP) through a cross-organizational consultation process led by an external consultant firm to identify current risks for the Agency. The CRP provides a proactive response to manage and monitor risks to ensure CIHR's ability to deliver on its mandate. The key risks identified for implementation in 2023–24 and 2024–25 are as follows.
Risk 1 - Corporate Prioritization
There is a risk that CIHR’s current corporate prioritization process may cause it to establish new priorities without preplanning to ensure the necessary resources (e.g., infrastructure, staff, funding) are available thus risking the viability of initiatives, programs and Agency plans as well as expending available resources beyond sustainable levels.
Risk 2 - CIHR/Institutes’ Authorities, Roles, and Responsibilities
There is a risk that the lack of a clear governance framework within CIHR and between CIHR and the Institutes including the authorities, roles, and responsibilities may cause an important misalignment between how key decisions are being made among stakeholders, leading to potential reputational damage to CIHR as well as inefficient decision-making and use of limited resources.
Risk 3 - Tri-Agency Grants Management Solution (TGMS)
There is a risk that CIHR’s current issues in sustaining the ongoing TGMS initiative could result in the failure of the TGMS project itself (or unacceptable delays in its operational delivery), thus leading to a significant loss of confidence in CIHR’s role as an innovative leader in the health research eco-system.
Risk 4 – Cybersecurity
There is a risk that CIHR’s current IM/IT infrastructure (e.g., systems, software) and support framework (e.g., strategies, policies, procedures, expertise) may allow for significant cybersecurity incidents affecting confidentiality, integrity, and availability of services (core and/or critical).
Risk 5 – Research Funding Integrity
There is a risk related to partnered research competitions and initiatives with regards to 1) inconsistent interpretation and application of Central Agency policies as well as 2) conflicting or misaligned policies and/or competition delivery requirements between CIHR and the partner. This may impact CIHR’s overall reputation and financial management autonomy as well as the integrity of the process and may result in uneven and/or non-compliant application of the research funding delivery process.
4. Significant changes in relation to operations, personnel and programs
On December 20, CIHR announced the appointment of Dr. Ariane Marelli as the next Scientific Director of the CIHR Institute of Circulatory and Respiratory Health for a term of four years, effective April 1, 2024. Dr. Marelli replaces Dr. Brian Rowe whose term as Scientific Director was completed on December 31. CIHR Vice-President, Research Programs, Dr. Christian Baron, will provide interim leadership for the Institute until Dr. Marelli begins her term.
Budget 2023 proposed reduced spending on consulting, travel, and other professional services, by roughly 15 percent of planned 2023-24 discretionary spending in these areas. These reductions have resulted in a decrease of CIHR authorities by $1.0M in 2023-24. Moving forward, Budget 2023 proposes to phase in a 3 percent reduction in spending by all federal departments and agencies by 2026-27. CIHR continues to revise its spending plans in accordance with guidance from the Treasury Board Secretariat and Department of Finance.
Approval by Senior Officials
Approved by:
[original signed by]
Catherine MacLeod
Acting President
[original signed by]
Jimmy Fecteau, MBA, CPA, CMA
Chief Financial Officer
Ottawa, Canada
February 29, 2024
5. Statement of Authorities (unaudited)
For the quarter ended December 31, 2023
| Fiscal year 2023-24 | Fiscal year 2022-23 | |||||
|---|---|---|---|---|---|---|
| (in thousands of dollars) | Total available for use for the year ending March 31, 2024Footnote * | Used during the quarter ended December 31, 2023 | Year to date used at quarter-end | Total available for use for the year ending March 31, 2023Footnote * | Used during the quarter ended December 31, 2022 | Year to date used at quarter-end |
| Vote 1 – Operating expenditures | 73,938 | 17,902 | 53,599 | 74,197 | 16,969 | 49,550 |
| Vote 5 - Grants | 1,257,718 | 315,440 | 868,126 | 1,269,202 | 316,110 | 824,766 |
| Budgetary statutory authorities | ||||||
| Contributions to employee benefit plans | 8,866 | 2,216 | 6,649 | 9,161 | 1,933 | 5,800 |
| Total budgetary authorities | 1,340,522 | 335,558 | 928,374 | 1,352,560 | 335,012 | 880,116 |
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6. Departmental budgetary expenditures by Standard Object (unaudited)
For the quarter ended December 31, 2023
| Fiscal year 2023-24 | Fiscal year 2022-23 | |||||
|---|---|---|---|---|---|---|
| (in thousands of dollars) | Planned expenditures for the year ending March 31, 2024Footnote * | Expended during the quarter ended December 31, 2023 | Year to date used at quarter-end | Planned expenditures for the year ending March 31, 2023Footnote * | Expended during the quarter ended December 31, 2022 | Year to date used at quarter-end |
| Expenditures: | ||||||
| Personnel | 67,349 | 18,109 | 54,003 | 66,921 | 17,091 | 50,492 |
| Transportation and communications | 853 | 218 | 591 | 3,437 | 232 | 370 |
| Information | 317 | 56 | 204 | 91 | 143 | 361 |
| Professional and special services | 9,907 | 899 | 2,644 | 9,068 | 1,055 | 2,495 |
| Rentals | 3,276 | 655 | 2,320 | 2,778 | 177 | 1,303 |
| Repair and maintenance | 44 | 161 | 186 | 86 | 73 | 114 |
| Utilities, materials and supplies | 301 | (3) | 120 | 284 | 1 | 10 |
| Acquisition of machinery and equipment | 757 | 26 | 180 | 693 | 121 | 180 |
| Transfer payments | 1,257,718 | 315,440 | 868,126 | 1,269,202 | 316,110 | 824,766 |
| Other subsidies and payments | - | (3) | - | - | 9 | 25 |
| Total budgetary expenditures | 1,340,522 | 335,558 | 928,374 | 1,352,560 | 335,012 | 880,116 |
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