1. Introduction
This Quarterly Financial Report (QFR) has been prepared by management as required by section 65.1 of the Financial Administration Act, in the form and manner prescribed by the Treasury Board. This document should be read in conjunction with the Main Estimates and Supplementary Estimates for fiscal year 2025–26.
1.1 Our organization
Innovation, Science and Economic Development Canada (ISED) works with Canadians in all areas of the economy and in all parts of the country to improve conditions for investment; enhance Canada's innovation performance; increase Canada's share of global trade; and build a fair, efficient and competitive marketplace.
ISED helps Canadian businesses grow, innovate and expand so that they can create good quality jobs and wealth for Canadians. It also supports science research and the integration of scientific considerations into investment and policy choices. The Department helps small businesses grow through trade and innovation and promotes increased tourism in Canada. The Department also works to position Canada as a global centre for innovation where investments support clean and inclusive growth, the middle class prospers through more job opportunities and companies become global leaders.
ISED's efforts focus on improving conditions for investment, supporting science, helping small- and medium-sized businesses grow, building capacity for clean and sustainable technologies and processes, increasing Canada's share of global trade, promoting tourism, and building an efficient and competitive marketplace.
A summary description of ISED's core responsibilities can be found in the 2025–26 Departmental Plan.
1.2 Basis of presentation
The authority of Parliament is required before money can be spent by the government. Approvals are given in the form of annually approved limits through appropriation acts or through legislation for specific purposes. The accompanying Statement of Authorities includes the Department's spending authorities granted by Parliament, and those used by the Department consistent with the Main Estimates and Supplementary Estimates (as applicable) for the 2025–26 fiscal year. This 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.
As part of the departmental performance reporting process, ISED prepares its annual departmental financial statements on a full-accrual basis in accordance with Treasury Board accounting policies, which are based on Canadian Generally Accepted Accounting Principles for the public sector. The spending authorities are voted by Parliament on an expenditure basis. Therefore, management has prepared this report using an expenditure basis of accounting.
This report has not been subject to an external audit or review. However, it has been reviewed by ISED's Departmental Audit Committee (DAC) in accordance with Treasury Board guidance. No material misstatements or omissions have been identified.
1.3. General Descriptions
The following descriptions are referred to throughout the report:
- Authority: Approvals from Parliament to spend up to a specific amount.
- Operating (Vote 1): Amount approved for the fiscal year for the Department to spend on salary and operating expenditures.
- Capital (Vote 5): Amount approved for the fiscal year for the Department to spend on capital purchases or for the construction of assets.
- Grants and Contributions (Vote 10 and Statutory):
- Vote 10: Amount approved for the fiscal year for the Department to provide Grants and Contributions (G&C) funding to prospective recipients.
- Statutory: Amount approved through an existing Act of Parliament where additional annual approvals are not required by the Department to access G&C funding for recipients.
- Operating and Capital Carry Forward: Eligible funds lapsed in the previous fiscal year brought forward to the following year.
- Employee Benefit Plan (EBP): The Department's contribution to public service employee benefit plans.
- Vote Netted Revenue (VNR): Authority to apply revenues earned by the organization to cover costs incurred for specific activities by that organization.
- Standard Object (SO): Classification or coding of transactions to permit the reporting of information about the nature of transactions in the Estimates and Public Accounts (i.e., personnel, professional and special services, and transfer payments).
2. Highlights of fiscal quarter and fiscal year-to-date (YTD) results
ISED's authorities available for use in 2025–26 increased by $2.5 billion compared with 2024–25, mostly in the Grants and Contributions authorities. This is attributable to increased funding for Electric Vehicle Battery Manufacturers ($1.9 billion), the Universal Broadband Fund ($489 million), Strategic Innovation Fund ($327 million), and Artificial Intelligence Programs ($139 million). These amounts are offset by reduced funding for programs such as the Canada Digital Adoption Program ($346 million), the Canada Foundation for Sustainable Development Technology ($158 million) and the Digital Research Infrastructure Strategy ($151 million). The capital vote planned spending levels have increased by about $6 million for anticipated investments in 5G wireless technology.
ISED's net operating expenditures authority increased by $6.5 million reflecting increased funding for several Grants and Contributions programs. The increases were offset by reductions to expenditure categories such as Professional Services. Other authorities reduced by $5.3 million which is a combination of an increase to Employee Benefit Plan funding ($9.9 million) and a net decrease in planned spending for the department's revolving fund, CIPO ($15.3 million).
Variances in Q2 authorities used (a decrease of $53.7 million quarterly and $80.9 million year-to-date) are mainly attributable to the timing of payments made for Grants and Contributions between fiscal years.
2.1 Authorities available for use for the fiscal year and planned expenditures
ISED's current total authorities available for use of $8.6 billion in 2025–26 is $2.5 billion higher than the same period in 2024–25. This is illustrated in Graph 1 below, in the Statement of Authorities and in the Departmental Budgetary Expenditures by Standard Object.
Graph 1: Comparison of total net budgetary authorities available for use as at September 30, 2025, and September 30, 2024
Comparison of total net budgetary authorities available for use as at September 30, 2025, and September 30, 2024
| 2025-26 | 2024–25 | |
|---|---|---|
| G&CFootnote * | $7,795,803,000 | $5,349,945,000 |
| Operating | $661,138,000 | $654,646,000 |
| OtherFootnote ** | $85,480,000 | $90,737,000 |
| Capital | $86,619,000 | $80,567,000 |
| Total Budget | $8,629,040,000 | $6,175,895,000 |
The overall increase in total net budgetary authorities available for use includes:
- Grants and Contributions (Vote 10 and Statutory): $2,445.9 million increase
- Net Operating Expenditures (Vote 1): $6.5 million increase
- Capital Expenditures (Vote 5): $6.1 million increase
- Other: $5.3 million decrease
- Employee Benefit Plan (EBP): $9.9 million increase
- Canadian Intellectual Property Office Revolving Fund: $15.3 million decrease
- Other: $0.1 million increase
Variances for each type of appropriation are explained in detail in the tables below.
2.1.1 Highlights of changes in authorities available for use (2025–26 compared with 2024–25)
The following tables highlight the larger changes in authorities available for use, as reported in the Statement of Authorities (unaudited).
| Vote 10 and Statutory | Increase/(Decrease) in millions of dollars |
|---|---|
| Additional funding generated by recent Budget decisions: | |
| Strategic Innovation Fund | 219.7 |
| Artificial Intelligence Compute Infrastructure Program / Compute Access Fund Program | 139.4 |
| Global Innovation Clusters | 85.9 |
| Horizon Europe | 34.5 |
| CanCode Program | 32.6 |
| Black Entrepreneurship Program | 15.0 |
| National Artificial Intelligence Institutes | 12.0 |
| Futurpreneur | 12.0 |
| Patent Collective Pilot Program | 7.5 |
| Canadian Institute for Advanced Research – Canadian Artificial Intelligence Safety Institute | 6.0 |
| Life Sciences Fund | 3.0 |
| Business Data Lab | 2.4 |
| Funding changes for existing programs: | |
| Electric Vehicle Battery Manufacturers | 1,899.7 |
| Universal Broadband Fund | 489.3 |
| Strategic Innovation Fund | 107.5 |
| Strategic Science Fund – Science Research and Talent Development | 84.8 |
| Global Innovation Superclusters | 78.8 |
| Genome | 16.0 |
| Coordinated Accessible National Health Network | negative (5.0) |
| Canada Foundation for Innovation | negative (6.4) |
| CANARIE Inc. | negative (8.4) |
| ElevateIP Program | negative (11.0) |
| Telesat Low Earth Orbit Satellite Capacity | negative (15.0) |
| Mitacs | negative (45.0) |
| Digital Research Infrastructure Strategy | negative (151.5) |
| Canada Foundation for Sustainable Development Technology | negative (157.6) |
| Programs for which funding has ended in 2024–25Footnote *: | |
| Diverse and Inclusive Economy Program | negative (6.9) |
| Digital Literacy Exchange | negative (7.0) |
| Indigenous Tourism Fund | negative (12.5) |
| Connect to Innovate | negative (38.3) |
| Canada Digital Adoption Program | negative (346.5) |
| Other minor items, net | negative (3.7) |
| Total Change in Vote 10 Authority | 2,431.3 |
| Statutory Authorities - Program changes based on cash flow requirements: | |
| Canada Small Business Financing Act | 19.9 |
| Statutory Authorities - Programs for which funding has ended in 2024–25Footnote *: | |
| Pan-Canadian Artificial Intelligence Strategy | negative (5.3) |
| Total Change in Statutory Authorities | 14.6 |
| Total Change in Grants and Contributions (Vote 10 and Statutory) | 2,445.9 |
|
|
| Increase/ (Decrease) in millions of dollars | |
|---|---|
| Additional funding generated by Budget decisions: | |
| Health Emergency Readiness Canada and Life Sciences Fund | 17.4 |
| Canadian Artificial Intelligence Sovereign Compute Strategy | 4.8 |
| Canadian Artificial Intelligence Safety Institute | 3.5 |
| Clean Technology Data Strategy Initiative and Clean Growth Hub Initiative | 3.3 |
| Budget 2023 – Refocusing Government Spending Reductions | negative (6.5) |
| Funding changes based on cash flow requirements of existing programs & previous budgets | |
| Strategic Innovation Fund | 6.0 |
| Beneficial Ownership Registry | negative (4.1) |
| Funding which has ended in 2024-25 | |
| Canada Digital Adoption Program | negative (15.1) |
| Operating Carry-forward | negative (4.1) |
| Other minor items, net | 1.3 |
| Total Change in Net Operating Expenditures Authority (Vote 1) | 6.5 |
| Increase/ (Decrease) in millions of dollars | |
|---|---|
| Funding changes: | |
| New Generation of Wireless Technology 5G | 5.6 |
| Operating Carry-forward | 0.7 |
| Other minor items, net | negative (0.2) |
| Total Change in Capital Expenditures Authority (Vote 5) | 6.1 |
| Increase/ (Decrease) in millions of dollars | |
|---|---|
| Employee Benefit Plans – the increase is due to the use of a higher EBP percentage in 2025–26 to calculate its value compared to the one used in 2024–25 as well as for funding received for various Budget measures and new initiatives. | 10.0 |
| CIPO's Revolving Fund Net expenditures – the variance is due to an increase in Patent Maintenance fees and Trademark planned revenues offset by a combination of reduced costs related to the end of the Next Generation Project and an increase in salary costs. | negative (15.3) |
| Total Change in Other Authorities | negative (5.3) |
2.1.2 Highlights of changes in planned expenditures (2025–26 compared with 2024–25)
| Spending Category | Explanation of Significant Changes (2025–26 compared with 2024–25) | Planned Increase/ (Decrease) in millions of dollars |
|---|---|---|
| Standard Object: | ||
| Personnel | Salary increases are primarily attributed to additional funding received in 2025–26 and the impact of the use of a higher EBP percentage in 2025–26 to calculate its value compared to the one used in 2024–25. | 23.3 |
| Professional Services | Decrease in professional services is primarily attributed to the Budget 2023 Refocusing Government Spending. | negative (5.9) |
| Utilities, Materials and Supplies | Decrease is mostly attributable to a realignment between Standard Object – Utilities, materials and supplies and Acquisition of machinery and equipment in 2025–26. | negative (19.4) |
| Acquisition of machinery and equipment | Increase is mostly attributable to a realignment between Standard Object – Utilities, materials and supplies and Acquisition of machinery and equipment in 2025–26 and to additional funding accessed for the New Generation of Wireless Technology – 5G initiative. | 34.0 |
| Transfer Payments | Significant changes have been explained in Section 2.1.1. | 2,445.9 |
| Other minor items, net | negative (1.7) | |
| Less changes in revenues netted against program expenditures: | ||
| Revenues netted against expenditures | The increase is mainly due to planned higher CIPO's revenues following a change in Patent Maintenance fees and Trademark revenues. | 23.1 |
| Total Change in Planned Expenditures | 2,453.1 | |
2.2 Authorities used to date and actual expenditures
Authorities used and actual expenditures for the second quarter of 2025–26 decreased by $53.7 million when compared with the second quarter of 2024–25, while the year-to-date authorities used and actual expenditures also decreased by a similar margin ($80.9 million) when compared to the same period last year (see Graph 2 below, the Statement of Authorities, and the Departmental Budgetary Expenditures by Standard Object). The differences occurred primarily in Grants and Contributions payments and are largely attributable to recipients' cash flow requirements and the timing variances of payments. Additionally, spending on professional services has decreased year-over-year.
Graph 2: Comparison of net second quarter authorities used and expended as of September 30, 2025, and September 30, 2024
Comparison of net second quarter authorities used and expended as of September 30, 2025, and September 30, 2024
| Second quarter | Year to date | |||
|---|---|---|---|---|
| 2025–26 | 2024–25 | 2025–26 | 2024–25 | |
| G&CFootnote * | 383,675,000 | 431,751,000 | 1,034,069,000 | 1,096,022,000 |
| Operating | 140,970,000 | 146,720,000 | 279,069,000 | 291,990,000 |
| OtherFootnote ** | 21,918,000 | 21,755,000 | 40,282,000 | 46,361,000 |
| Total | 546,563,000 | 600,226,000 | 1,353,420,000 | 1,434,373,000 |
By category, the authorities used and expended in the second quarter compared with the same time last year have changed as follows:
- Grants and Contributions (Vote 10 and Statutory)
- Q2 – $48.1 million decrease
- YTD – $62.0 million decrease
- Net Operating Expenditures (Vote 1)
- Q2 – $5.8 million decrease
- YTD – $12.9 million decrease
- Other
- CIPO Revolving Fund
- Q2 – $0.5 million decrease
- YTD – $8.8 million decrease
- Other minor items, including capital expenditures (Vote 5) and EBP
- Q2 – $0.7 million increase
- YTD – $2.7 million increase
- CIPO Revolving Fund
Section 2.2.1 provides a detailed breakdown of the changes in authorities used for the second quarter.
2.2.1 Highlights of changes in authorities used for the second quarter
The following tables highlight, by authority, the larger changes in authorities used, as reported in the Statement of Authorities.
| Increase/ (Decrease) in millions of dollars | ||
|---|---|---|
| Q2 | YTD | |
| New/additional program spending: | ||
| AI Compute Infrastructure Program | 45.8 | 52.4 |
| Variance due to timing of payments and/or cash flow requirements: | ||
| Canada Foundation for Innovation | 141.9 | 193.0 |
| Strategic Science Fund | 1.4 | 31.6 |
| Horizon Europe | negative (24.7) | 10.2 |
| Global Innovation Clusters | negative (24.7) | negative (3.4) |
| CANARIE Inc | negative (10.9) | negative (4.6) |
| Stem Cell Network | negative (11.3) | negative (15.0) |
| Strategic Innovation Fund | negative (27.8) | negative (29.6) |
| Digital Research Infrastructure Strategy | 9.5 | negative (50.1) |
| Mitacs Inc. | negative (67.5) | negative (69.1) |
| Programs for which funding has ended in 2024–25 | ||
| AdMare Bioinnovations | negative (20.2) | negative (27.0) |
| Canada Digital Adoption Program | negative (60.2) | negative (154.6) |
| Other minor items, net | 0.6 | 4.2 |
| Total Change in Grants and Contributions Authorities Used (Vote 10 and Statutory) | negative (48.1) | negative (62.0) |
| Increase/ (Decrease) in millions of dollars | ||
|---|---|---|
| Q2 | YTD | |
| Net Operating expenditures: The decrease is primarily due to an increase in revenue for the quarter, and to reductions in professional services. | negative (5.8) | negative (12.9) |
| Total Change in Net Operating Expenditures Authorities Used (Vote 1) | negative (5.8) | negative (12.9) |
| Increase/ (Decrease) in millions of dollars | ||
|---|---|---|
| Q2 | YTD | |
| Other minor items, net | negative(0.4) | negative(0.8) |
| Total Change in Capital Expenditures Authorities Used (Vote 5) | negative (0.4) | negative (0.8) |
| Increase/ (Decrease) in millions of dollars | ||
|---|---|---|
| Q2 | YTD | |
| Revolving Fund Net expenditures – The Q2 and YTD increases in patent and trademark revenue was offset by increased overall salary expenses as well as timing differences for IT service billing related to the support of CIPO's systems. | negative (0.5) | negative (8.8) |
| Other minor items, net | 1.1 | 3.5 |
| Total Change in Other Authorities Used | 0.6 | negative (5.3) |
2.2.2 Highlights of changes in actual expenditures (2025–26 compared with 2024–25)
| Spending Category | Explanation of significant changes (2025–26 compared to 2024–25) | Increase/ (Decrease) in millions of dollars | |
|---|---|---|---|
| Q2 | YTD | ||
| Standard Object: | |||
| Personnel | Q2 salary expense increases are mostly attributed to CIPO. The year-to-date increase is attributed to collective agreement increases affecting salaries and employer contributions to benefits. | 8.5 | 16.7 |
| Professional and Special Services | Q2 increases in professional services are mostly attributable to the timing differences for legal services received from Justice Canada. The year-to-date decrease is primarily due to the Refocusing Government Spending Initiative. | 7.4 | negative (5.5) |
| Repairs and maintenance | Decreases in repairs and maintenance are mostly attributable to the multi-floor ISED building repairs and maintenance services of Q2 2024–25 under GC Workplace. | negative (4.0) | negative (4.2) |
| Transfer Payments | Significant changes have been explained in Section 2.2.1. | negative (48.1) | negative (62.0) |
| Other minor items, net | negative (3.0) | negative (5.0) | |
| Less revenues netted against expenditures: | |||
| Revolving Fund Revenues | The increases are primarily attributable to higher revenues from patent maintenance fees and trademark application filings, largely driven by increased volumes and the CPI adjustment implemented in January 2025 | 5.3 | 11.4 |
| Sales of services | The variance is mostly attributable to the increase of regulatory nature revenue from Corporations Canada and the Office of the Superintendent of Bankruptcy in the quarter. | 9.2 | 9.6 |
| Total Change in Budgetary expenditures | negative (53.7) | negative (81.0) | |
3. Significant changes in relation to operations, personnel and programs
On October 7, Mark Schaan was officially appointed Associate Deputy Minister at ISED. He will work with departmental sectors to support the Government's agenda and advance Minister Solomon's mandate as Minister of Artificial Intelligence and Digital Innovation.
4. Financial risks and uncertainties
As of Q2 2025–26, ISED continues to advance priorities that support productivity and long-term competitiveness, including clean growth, critical minerals, and responsible AI. Current conditions include persistent inflationary pressures, borrowing costs that remain higher than in recent years, and a more uncertain geopolitical and trade-policy environment. In particular, recent tariff changes and resulting shifts of manufacturing to the United States are a major driver affecting international supply chains, investment decisions, and partner capacity, which could impact delivery timelines and the uptake of programs, especially those with large Grants and Contributions commitments.
ISED has advanced domestic manufacturing, with EV-battery and critical-minerals strategies supporting major private-sector investment and strengthening supply-chain resilience. Large multi-year projects also carry delivery risks, including permitting, cost escalation, supply-chain constraints, financing conditions, and market demand. Together, these factors reflect both progress and execution risk across the ecosystem.
The Government’s Canadian Critical Minerals Strategy and its 2024 Annual Report highlight the importance – and remaining gaps – in refining and processing capacity to fully capture value from upstream extraction and supply planned battery manufacturing capacity. Program flexibilities and partnerships remain important to mitigate schedule and cost risks as projects move from announcement to operation.
Furthermore, and following Budget 2024, the Government launched the Canadian Sovereign AI Compute Strategy to expand domestic AI compute capacity and access. This builds on the Pan-Canadian AI Strategy (phase two, 2021-22 to 2025-26). The scale and timing of third-party infrastructure and procurement present delivery and sequencing risks that ISED is monitoring through departmental oversight mechanisms.
In July 2025, the Government launched a Comprehensive Expenditure Review (CER) to assess program spending and operations, with a focus on value for money and service improvement. ISED is incorporating CER planning assumptions into scenario analysis and monthly financial status reporting and will adjust resource plans once government decisions are finalized.
To further address financial risks, ISED has strengthened its risk management framework by:
- Standardizing risk management practices for grants and contributions (G&Cs) to promote consistent risk assessments and decision-making across programs;
- Advancing financial management modernization to improve the timeliness and integration of financial and non-financial data to support decision-making; and
- Reinforcing CFO model accountabilities by clarifying roles and oversight for resource management.
Through the remainder of 2025-26, evolving global conditions (trade frictions, supply-chain adjustments, technology-market shifts) may influence partner delivery schedules and cost profiles. ISED will continue to align investments with Government-wide priorities while using internal financial status reporting, scenario planning, and targeted reallocations to protect core program outcomes and manage emerging pressures.
Approved by:
Philip Jennings
Deputy Minister
Date: November 21, 2025
Douglas McConnachie
Chief Financial Officer
Date: November 19, 2025
| Fiscal Year 2025–26 | Fiscal Year 2024–25 | |||||
|---|---|---|---|---|---|---|
| Total available for use for the year ending March 31, 2026Footnote 1 | Used during the quarter ended September 30, 2025 | Year to date used at quarter-end | Total available for use for the year ending March 31, 2025Footnote 1 | Used during the quarter ended September 30, 2024 | Year to date used at quarter-end | |
| Vote 1 – Operating expenditures | 795,546 | 180,124 | 344,017 | 784,758 | 176,658 | 347,372 |
| Vote 1 – Revenue Credited to the Vote | negative (134,407) | negative (39,154) | negative (64,948) | negative (130,112) | negative (29,938) | negative (55,382) |
| Vote 1 – Net Operating Expenditures | 661,139 | 140,970 | 279,069 | 654,646 | 146,720 | 291,990 |
| Vote 5 – Capital expenditures | 86,620 | 1,505 | 1,957 | 80,567 | 1,888 | 2,758 |
| Vote 10 – Grants and contributions | 7,675,234 | 372,394 | 1,022,215 | 5,243,950 | 430,571 | 1,093,688 |
| Total voted authorities | 8,422,993 | 514,869 | 1,303,241 | 5,979,163 | 579,179 | 1,388,436 |
| Revolving Fund Gross expenditures | 263,133 | 62,502 | 120,775 | 259,603 | 57,719 | 118,251 |
| Revolving Fund Revenues | negative (263,133) | negative (63,610) | negative (125,448) | negative (244,278) | negative (58,282) | negative (114,092) |
| Revolving Fund Net expenditures | - | negative (1,108) | negative (4,673) | 15,325 | negative (563) | 4,159 |
| Liabilities under the Canada Small Business Financing Act & the Small Business Loans Act | 120,567 | 11,282 | 11,854 | 100,657 | 1,180 | 2,334 |
| CIFAR – Pan-Canadian Artificial Intelligence | - | - | - | 5,338 | - | - |
| Total Statutory Grants and Contributions | 120,567 | 11,282 | 11,854 | 105,995 | 1,180 | 2,334 |
| Employee Benefit Plans | 84,960 | 21,240 | 42,480 | 75,069 | 18,767 | 37,534 |
| Refunds of Previous Years Revenue | - | 248 | 461 | - | 1,636 | 1,858 |
| Proceeds for Crown Asset Disposals | 310 | 6 | 6 | 142 | 1 | 1 |
| Ministers' Salary and Motor Car Allowance | 210 | 26 | 51 | 201 | 26 | 51 |
| Total budgetary statutory authorities | 206,047 | 31,694 | 50,179 | 196,732 | 21,047 | 45,937 |
| Total Budgetary authorities | 8,629,040 | 546,563 | 1,353,420 | 6,175,895 | 600,226 | 1,434,373 |
| Non-budgetary authorities | 800 | - | - | 800 | - | - |
| Total authorities | 8,629,840 | 546,563 | 1,353,420 | 6,176,695 | 600,226 | 1,434,373 |
|
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| Fiscal Year 2025–26 | Fiscal Year 2024–25 | |||||
|---|---|---|---|---|---|---|
| Planned expenditures for the year ending March 31, 2026Footnote 1 | Expended during the quarter ended September 30, 2025 |
Year to date used at quarter-end | Planned expenditures for the year ending March 31, 2025Footnote 1 | Expended during the quarter ended September 30, 2024 | Year to date used at quarter-end | |
| Expenditures | ||||||
| Personnel | 827,288 | 207,762 | 412,838 | 803,955 | 199,282 | 396,177 |
| Transportation and communications | 10,374 | 2,582 | 4,231 | 7,001 | 2,672 | 4,740 |
| Information | 17,066 | 2,188 | 4,030 | 16,253 | 2,626 | 4,760 |
| Professional and special services | 220,595 | 40,982 | 65,717 | 226,537 | 33,632 | 71,262 |
| Rentals | 34,054 | 5,387 | 13,167 | 40,692 | 5,757 | 11,466 |
| Repair and maintenance | 10,853 | 1,303 | 1,549 | 10,106 | 5,229 | 5,790 |
| Utilities, materials and supplies | 4,091 | 803 | 1,248 | 23,535 | 827 | 1,371 |
| Acquisition of land, buildings and works | - | - | 17 | - | - | - |
| Acquisition of machinery and equipment | 106,146 | 2,742 | 4,595 | 72,118 | 3,588 | 6,741 |
| Transfer payments | 7,795,803 | 383,675 | 1,034,069 | 5,349,946 | 431,751 | 1,096,022 |
| Other subsidies and payments | 310 | 1,903 | 2,355 | 142 | 3,083 | 5,518 |
| Total gross budgetary expenditures | 9,026,580 | 649,327 | 1,543,816 | 6,550,285 | 688,447 | 1,603,847 |
| Less Revenues netted against expenditures | ||||||
| Revolving Fund Revenues | 263,133 | 63,610 | 125,448 | 244,278 | 58,283 | 114,092 |
| Sales of Services and Other Revenue | 134,407 | 39,154 | 64,948 | 130,112 | 29,938 | 55,382 |
| Total Revenues netted against expenditures | 397,540 | 102,764 | 190,396 | 374,390 | 88,221 | 169,474 |
| Total net budgetary expenditures | 8,629,040 | 546,563 | 1,353,420 | 6,175,895 | 600,226 | 1,434,373 |
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