Financial Statements 2016 - 17

Auditor General of Canada's Coat of Arms
 

Independent Auditor's Report

To the Speaker of the House of Commons and the Speaker of the Senate

Report on the Financial Statements

I have audited the accompanying financial statements of the Office of the Commissioner of Official Languages, which comprise the statement of financial position as at 31 March 2017, and the statement of operations and net financial position, statement of change in net debt and statement of cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management's Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in accordance with Canadian public sector accounting standards, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor's Responsibility

My responsibility is to express an opinion on these financial statements based on my audit. I conducted my audit in accordance with Canadian generally accepted auditing standards. Those standards require that I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.

I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my audit opinion.

Opinion

In my opinion, the financial statements present fairly, in all material respects, the financial position of the Office of the Commissioner of Official Languages as at 31 March 2017, and the results of its operations, changes in its net debt, and its cash flows for the year then ended in accordance with Canadian public sector accounting standards.

Report on Other Legal and Regulatory Requirements

In my opinion, the transactions of the Office of the Commissioner of Official Languages that have come to my notice during my audit of the financial statements have, in all significant respects, been in accordance with the Financial Administration Act and regulations and the Official Languages Act.

The original version was signed by:
Nathalie Cahrtrand, CPA, CA
Principal
for the Auditor General of Canada

 

24 July 2017
Ottawa, Canada

Statement of Management Responsibility Including Internal Control Over Financial Reporting

Responsibility for the integrity and objectivity of the accompanying financial statements for the year ended March 31, 2017 and all information contained in these statements rests with the management of the Office of the Commissioner of Official Languages (OCOL). These financial statements have been prepared by management using the Government's accounting policies, which are based on Canadian public sector accounting standards.

Management is responsible for the integrity and objectivity of the information in these financial statements. Some of the information in the financial statements is based on management's best estimates and judgment, and gives due consideration to materiality. To fulfill its accounting and reporting responsibilities, management maintains a set of accounts that provides a centralized record of OCOL’s financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in OCOL’s Departmental Results Report, is consistent with these financial statements.

Management is also responsible for maintaining an effective system of internal control over financial reporting (ICFR) designed to provide reasonable assurance that financial information is reliable, that assets are safeguarded and that transactions are properly authorized and recorded in accordance with the Financial Administration Act and other applicable legislation, regulations, authorities and policies.

Management seeks to ensure the objectivity and integrity of data in its financial statements through careful selection, training and development of qualified staff; through organizational arrangements that provide appropriate divisions of responsibility; through communication programs aimed at ensuring that regulations, policies, standards, and managerial authorities are understood throughout OCOL and through conducting an annual risk-based assessment of the effectiveness of the system of ICFR.

The system of ICFR is designed to mitigate risks to a reasonable level based on an ongoing process to identify key risks, to assess effectiveness of associated key controls, and to make any necessary adjustments.

A risk-based assessment of the system of ICFR for the year ended March 31, 2016 was completed in accordance with the Treasury Board Policy on Internal Control. As per OCOL's ICFR plan, no activities were planned in 2016-2017; however activities will resume in 2017-2018.

The effectiveness and adequacy of OCOL's system of internal control was reviewed by the Audit and Evaluation Committee, which oversees management's responsibilities for maintaining adequate control systems and the quality of financial reporting, and which recommends the financial statements to the Commissioner.

The Auditor General, the independent auditor for the Government of Canada has expressed an opinion on the fair presentation of OCOL's financial statements which does not include an audit opinion on the annual assessment of the effectiveness of the OCOL's internal controls over financial reporting.

The original version was signed by:
Ghislaine Saikaley
Interim Commissioner of Official Languages

The original version was signed by:
Éric Trépanier, CPA, CGA
Chief Financial Officer
Assistant Commissioner
Corporate Management

 

Gatineau, Canada
July 24, 2017

Financial Statements

Statement of Financial Position
As at March 31

(in dollars)
  2017 2016
Liabilities
Accounts payable and accrued liabilities (note 4)
1,832,520 1,815,207
Vacation pay and compensatory leave
967,491 850,958
Employee future benefits (note 5)
400,652 581,287
Total liabilities 3,200,663 3,247,452
Financial assets
Due from the Consolidated Revenue Fund
1,453,993 1,233,981
Accounts receivable and advances (note 6)
411,362 594,115
Total financial assets 1,865,355 1,828,096
Non-financial assets
Prepaid expenses
130,306 109,158
Tangible capital assets (note 7)
1,997,609 2,172,869
Total non-financial assets 2,127,915 2,282,027

Contractual obligations (note 8)

The accompanying notes form an integral part of these financial statements.

The original version was signed by:
Ghislaine Saikaley
Interim Commissioner of Official Languages

The original version was signed by:
Éric Trépanier, CPA, CGA
Chief Financial Officer
Assistant Commissioner
Corporate Management

 

Gatineau, Canada
July 24, 2017

Statement of Operations and Net Financial Position
For the Year Ended March 31

(in dollars)
  Planned results (note 2a)
2017
2017 2016
Expenses
Protection of Linguistic Rights
8,100,897 8,831,888 7,857,209
Promotion of Linguistic Duality
7,940,116 7,707,860 7,098,233
Internal Services
7,853,194 6,951,541 8,290,223
Total expenses 23,894,207 23,491,289 23,245,665
Government funding
Net cash provided by Government
20,904,371 20,084,380 20,827,856
Change in due from Consolidated Revenue Fund
(4,768) 220,012 (617,936)
Services provided without charge by other government departments (note 9)
2,900,856 3,116,833 3,012,717
Net cost of operations after government funding 93,748 70,064 23,028
Net financial position - Beginning of year 731,226 862,671 885,699

Segmented information (note 10)

The accompanying notes form an integral part of these financial statements.

Statement of Change in Net Debt
For the Year Ended March 31

(in dollars)
  Planned results (note 2a)
2017 )
2017 2016
Net cost of operations after government funding 93,748 70,064 23,028
Change due to tangible capital assets
Acquisition of tangible capital assets
40,000 165,058 59,586
Amortization of tangible capital assets (note 7)
(336,645) (340,318) (334,773)
Total change due to tangible capital assets (296,645) (175,260) (275,187)
Change due to prepaid expenses - 21,148 25,376
Net decrease in net debt (202,897) (84,048) (226,783)
Net debt - Beginning of year 1,372,904 1,419,356 1,646,139

The accompanying notes form an integral part of these financial statements.

Statement of Cash Flows
For the Year Ended March 31

(in dollars)
  2017 2016
Operating activities
Net cost of operation before government funding 23,491,289 23,245,665
Non-cash items:
Amortization of tangible capital assets (note 7)
(340,318) (334,773)
Service provided without charge by other government departments (note 9)
(3,116,833) (3,012,717)
Variations in Statement of Financial Position:
Increase (decrease) in accounts receivable and advances
(182,753) 456,299
Increase in prepaid expenses
21,148 25,376
Decrease (increase) in accounts payable and accrued liabilities (note 4)
17,973 (43,286)
Decrease (increase) in vacation pay and compensatory leave
(116,533) 108,285
Decrease in employee future benefits
180,635 125,467
Capital investing activities
Acquisition of tangible capital assets (note 7)
129,772 257,540

The accompanying notes form an integral part of these financial statements.

Notes to the Financial Statements
For the Year Ended March 31

1. Authority and objectives

The Parliament of Canada adopted the first Official Languages Act in 1969. This Act provided that English and French would henceforth have “equality of status and equal rights and privileges as to their use in all the institutions of the Parliament and Government of Canada”.

Under the Act, therefore, the Commissioner of Official Languages is required to take every measure within her power to ensure that the three main objectives of the Official Languages Act are met:

  • the equality of the status and use of English and French in Parliament, the Government of Canada, the federal administration and the institutions subject to the Act;
  • the development of official language communities in Canada; and
  • the advancement of the equality of English and French in Canadian society.

The Commissioner of Official Languages is appointed by commission under the Great Seal, after approval by resolution of the House of Commons and the Senate, for a seven-year term. The Commissioner of Official Languages reports directly to Parliament.

The Office of the Commissioner of Official Languages (OCOL), which serves the public from its offices in Gatineau and its five regional offices, supports the Commissioner of Official Languages in fulfilling her mandate.

OCOL has three programs which are described below:

Through the Protection of Linguistic Rights program, OCOL investigates complaints filed by citizens who believe their language rights have not been respected, evaluates compliance with the Official Languages Act by federal institutions and other organizations subject to the Act through performance measurements and audits, and intervenes proactively to prevent non-compliance with the Act. As well, the Commissioner may intervene before the courts in cases that deal with non-compliance with the Act.

Through the Promotion of Linguistic Duality program, OCOL works with parliamentarians, federal institutions and other organizations subject to the Official Languages Act, official language communities and the Canadian public in promoting linguistic duality. OCOL builds links between federal institutions, official language communities and the different levels of government to help them better understand the needs of official language communities, the importance of bilingualism and the value of respecting Canada’s linguistic duality. To fulfill its role in that promotion, OCOL conducts research, studies and public awareness activities and intervenes with senior federal officials so that they instill a change in culture to fully integrate linguistic duality in their organizations.

The Internal Services program involves groups of related activities and resources that are administered to support the needs of programs and other corporate obligations of an organization. These groups are: Management and Oversight Services, Communications Services, Legal Services, Human Resources Management Services, Financial Management Services, Information Management Services, Information Technology Services, Real Property Services, Material Services, Acquisition Services, and Travel and Other Administrative Services. Internal Services include only those activities and resources that apply across an organization and not to those provided specifically to a program.

OCOL is named in Schedule I.1 of the Financial Administration Act (FAA) and is funded through annual authorities.

2. Summary of significant accounting policies

These financial statements have been prepared using the Government's accounting policies stated below, which are based on Canadian public sector accounting standards. The presentation and results using the stated accounting policies do not result in any significant differences from Canadian public sector accounting standards.

Significant accounting policies are as follows:

  1. Parliamentary authorities

OCOL is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to OCOL do not parallel financial reporting according to generally accepted accounting principles since authorities are primarily based on cash flow requirements. Consequently, items recognized in the Statement of Operations and Net Financial Position and in the Statement of Financial Position are not necessarily the same as those provided through authorities from Parliament. Note 3 provides a reconciliation between the bases of reporting. The planned results amounts in the “Expenses” section of the Statement of Operations and Net Financial Position are the amounts reported in the Future-oriented Statement of Operations included in the 2016–17 Report on Plans and Priorities. The planned results amounts in the “Government funding” section of the Statement of Operations and Net Financial Position and in the Statement of Change in Net Debt were prepared for internal management purposes and have not been previously published.

Liquidity risk is the risk that OCOL will encounter difficulty in meeting its obligations associated with financial liabilities. OCOL’s objective for managing liquidity risk is to manage operations and cash expenditures within the appropriation authorized by Parliament or allotment limits approved by the Treasury Board.

Each year, OCOL presents information on planned expenditures to Parliament through the tabling of Estimates publications. These estimates result in the introduction of supply bills (which, once passed into legislation, become appropriation acts) in accordance with the reporting cycle for government expenditures. OCOL exercises expenditure initiation processes such that unencumbered balances of budget allotments and appropriations are monitored and reported on a regular basis to help ensure sufficient authority remains for the entire period and appropriations are not exceeded.

Consistent with Section 32 of the Financial Administration Act, OCOL’s policy to manage liquidity risk is that no contract or other arrangement providing for a payment shall be entered into with respect to any program for which there is an appropriation by Parliament or an item included in estimates then before the House of Commons to which the payment will be charged unless there is a sufficient unencumbered balance available out of the appropriation or item to discharge any debt that, under the contract or other arrangement, will be incurred during the fiscal year in which the contract or other arrangement is entered into.

OCOL’s risk exposure and its objectives, policies and processes to manage and measure this risk did not change significantly from the prior year.

  1. Net cash provided by Government

OCOL operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by OCOL is deposited to the CRF, and all cash disbursements made by OCOL are paid from the CRF. The net cash provided by Government is the difference between all cash receipts and all cash disbursements, including transactions between departments of the Government.

  1. Due from the Consolidated Revenue Fund (CRF)

Amounts due from the CRF are the result of timing differences at year-end between when a transaction affects authorities and when it is processed through the CRF. Amounts due from the CRF represent the net amount of cash that OCOL is entitled to draw from the CRF without further authorities to discharge its liabilities. This amount is not considered to be a financial instrument.

  1. Expenses

Expenses are recorded on the accrual basis:

  • Vacation pay and compensatory leave are accrued as the benefits are earned by employees under their respective terms of employment.
  • Services provided without charge by other government departments for accommodation, employer contributions to the health and dental insurance plans, payroll services and audit services are recorded as operating expenses at their estimated cost.
  1. Employee future benefits
  1. Pension benefits: Eligible employees participate in the Public Service Pension Plan (Plan), a multi-employer pension plan administered by the Government of Canada. OCOL’s contributions to the Plan are charged to expenses in the year incurred and represent the total departmental obligation to the Plan. OCOL’s responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan’s sponsor.
  2. Severance benefits: Employees entitled to severance benefits under labour contracts or conditions of employment earn these benefits as services necessary to earn them are rendered. The obligation relating to the benefits earned by employees is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government as a whole.
  1. Accounts receivable

Accounts receivable are stated at the lower of cost and net recoverable value. A valuation allowance is recorded for accounts receivable where recovery is considered uncertain.

Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. The entity is not exposed to significant credit risk. The entity provides services to other government departments and agencies and to external parties in the normal course of business. Accounts receivable are due on demand. The majority of accounts receivable are due from other government of Canada departments and agencies where there is minimal potential risk of loss. The maximum exposures the entity has to credit risk equal to the carrying value of its accounts receivable.

  1. Contingent liabilities

Contingent liabilities are potential liabilities that may become actual liabilities when one or more future events occur or fail to occur. To the extent that the future event is likely to occur or fail to occur, and a reasonable estimate of the loss can be made, an estimated liability is accrued and an expense recorded. If the likelihood is not determinable or if an amount cannot be reasonably estimated, the contingency is disclosed in the notes to the financial statements.

  1. Tangible capital assets

All tangible capital assets having an initial cost of $5,000 or more are recorded at their acquisition cost. OCOL does not capitalize intangible assets.

Amortization of capital assets is done on a straight-line basis over the estimated useful life of the capital asset as follows:

Asset Class Amortization Period
Machinery and equipment 5 years
Informatics hardware 4 years
Furniture 5 years
Informatics software 3 years
Motor vehicles 7 years
Leasehold improvements Lesser of the remaining term of the lease or the useful life of the improvement
  1. Measurement uncertainty

The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities and expenses reported in the financial statements. At the time of preparation of these statements, management believes the estimates and assumptions to be reasonable. The most significant items where estimates are used are the liability for employee future benefits and the useful life of tangible capital assets. Actual results could significantly differ from those estimated. Management’s estimates are reviewed periodically and, as adjustments become necessary, they are recorded in the financial statements in the year they become known.

3. Parliamentary authorities

OCOL receives its funding through annual parliamentary authorities. Items recognized in the Statement of Operations and Net Financial Position and the Statement of Financial Position in one year may be funded through parliamentary authorities in prior, current or future years. Accordingly, OCOL has different net results of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:

(a) Reconciliation of net cost of operations to current year authorities used
(in dollars)
  2017 2016
Net cost of operations before government funding 23,491,289 23,245,665
Adjustments for items affecting net cost of operations but not affecting authorities:
Services provided without charge by other government departments (note 10)
(3,116,833) (3,012,717)
Amortization of tangible capital assets (note 7)
(340,318) (334,773)
Decrease (increase) in vacation pay and compensatory leave
(116,533) 108,285
Decrease in employee future benefits
180,635 125,467
Other
150,274 13,142
Total - Adjustments for items affecting net cost of operations but not affecting authorities 20,248,514 20,145,069
Adjustments for items not affecting net cost of operations but affecting authorities:
Acquisitions of tangible capital assets
165,058 59,586
Increase in prepaid expenses
21,148 25,376
 
(b) Reconciliation of authorities provided and used
(in dollars)
Authorities provided 2017 2016
Vote 1 – Program expenditures
19,523,297 18,901,953
Statutory – Contributions to employee benefit plans
2,104,589 2,115,940
Statutory – Proceeds from the disposal of surplus Crown assets
608 516
Lapsed: Operating
(1,193,774) (787,862)
Authorities available for future years
- (516)
 

4. Accounts payable and accrued liabilities

Accounts payable and accrued liabilities are measured at cost, the majority of which are due within three months of year-end.

The following table presents details of OCOL's accounts payable and accrued liabilities:

Accounts payable and accrued liabilities (in dollars)
  2017 2016
Accounts payable - Other government departments and agencies 64,922 48,177
Accounts payable - External parties 527,274 583,119
Total accounts payable 592,196 631,296
Accrued liabilities 1,240,324 1,183,911
 

5. Employee future benefits

  1. Pension benefits

OCOL’s employees participate in the Public Service Pension Plan (the "Plan") , which is sponsored and administered by the Government of Canada. Pension benefits accrue up to a maximum period of 35 years at a rate of 2 percent per year of pensionable service, times the average of the best five consecutive years of earnings. The benefits are integrated with Canada/Québec Pension Plan benefits and they are indexed to inflation.

Both the employees and OCOL contribute to the cost of the Plan. Due to the amendment of the Public Service Superannuation Act following the implementation of provisions related to Economic Action Plan 2012, employee contributors have been divided into two groups – Group 1 relates to existing plan members as of December 31, 2012 and Group 2 relates to members joining the Plan as of January 1, 2013. Each group has a distinct contribution rate.

The 2016–17 expense amounts to $1,466,267 ($1,458,517 in 2015–16). For Group 1 members, the expense represents approximately 1.12 times (1.25 times in 2015–16) the employee contributions and, for Group 2 members, approximately 1.08 times (1.24 times in 2015–16) the employee contributions.

OCOL’s responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the financial statements of the Government of Canada, as the Plan’s sponsor.

  1. Severance benefits

Severance benefits provided to OCOL's employees were previously based on an employee's eligibility, years of service and salary at termination of employment. However, since 2011 the accumulation of severance benefits for voluntary departures progressively ceased for substantially all employees. Employees subject to these changes were given the option to be paid the full or partial value of benefits earned to date or collect the full or remaining value of benefits upon departure from the public service. By March 31, 2017, all settlements for immediate cash out were completed. Severance benefits are unfunded and, consequently, the outstanding obligation will be paid from future authorities.

The changes in the obligation during the year were as follows:

Severance benefits(in dollars)
  2017 2016
Accrued benefit obligation - Beginning of year 581,287 706,754
Expense for the year 80,688 (13,293)
Benefits paid during the year or transferred to accrued liabilities (261,323) (112,174)
 

6. Accounts receivable and advances

The following table presents details of OCOL's accounts receivable and advances balances:

Accounts receivable and advances (in dollars)
  2017 2016
Receivables - Other government departments and agencies 328,758 592,115
Receivables - External parties 80,604 -
Employee advances 2,000 2,000
 

7. Tangible capital assets

Cost
(in dollars)
  Opening Balance Acquisitions Disposals and Write-Offs Closing Balance
Machinery and equipment
513,562 73,359 - 586,921
Informatics hardware
584,648 91,699 (19,411) 656,936
Furniture
406,169 - - 406,169
Informatics software
250,337 - - 250,337
Motor vehicles
30,630 - - 30,630
Leasehold improvements
1,814,114 - (9,691) 1,804,423
Accumulated Amortization
(in dollars)
  Opening Balance Amortization Disposals and Write-Offs Closing Balance
Machinery and equipment
299,905 66,682 - 366,587
Informatics hardware
432,858 65,941 (19,411) 479,388
Furniture
197,609 69,696 - 267,305
Informatics software
232,132 13,810 - 245,942
Motor vehicles
30,630 - - 30,630
Leasehold improvements
233,457 124,189 (9,691) 347,955
Net Book Value
(in dollars)
  Opening Balance Closing Balance
Machinery and equipment
213,657 220,334
Informatics hardware
151,790 177,548
Furniture
208,560 138,864
Informatics software
18,205 4,395
Motor vehicles
- -
Leasehold improvements
1,580,657 1,456,468

The "acquisitions of tangible capital assets” and the “decrease (increase) in accounts payables and accrued liabilities” presented in the Statement of Cash Flows excludes an amount of $35,286 in relation to the acquisition of tangible capital assets, as the amounts relate to capital investing activities in 2016-17 that remain to be paid as at March 31, 2017.

8. Contractual obligations

OCOL has obligations arising in the normal course of operations for future years. These obligations include equipment rental, service contracts, as well as the obligation for workers’ compensation death benefits which is explained hereafter.

OCOL employees are covered by workers’ compensation benefits across Canada. This plan is managed by Employment and Social Development Canada (ESDC). As plan manager, ESDC has authority to charge to OCOL its share of the annual workers’ compensation benefit payments incurred under the plan. These amounts are expensed by OCOL and charged to authorities when OCOL becomes liable to ESDC in the year the amounts are billed.

In April 2002, the death of an employee resulted in the payment of benefits under the workers’ compensation death benefit plan. The total cost is expected to be approximately $690,000 including administration costs, and is payable under the plan by OCOL to ESDC. The 2016-17 expense in relation to this claim amounts to $18,055 ($51,313 in 2015-16). It is estimated that ESDC will bill OCOL $5,000 per year over the next 4 years.

Contractual obligations (in dollars)
  2017-18 2018-19 2019-20 2020-21 2021-22
 

9. Related party transactions

OCOL is related as a result of common ownership to all government departments, agencies, and Crown corporations. OCOL enters into transactions with these entities in the normal course of business and on normal trade terms. During the year, OCOL received common services which were obtained without charge from other government departments as disclosed below.

  1. Common services provided without charge by other government departments

During the year, OCOL received services without charge from certain common service organizations, related to accommodation, the employer’s contribution to the health and dental insurance plans, payroll services and audit services. These services provided without charge have been recorded in OCOL’s Statement of Operations and Net Financial Position as follows:

Common services provided without charge by other government departments (in dollars)
  2017 2016
Accommodation 1,671,920 1,707,527
Employer's contribution to the health and dental insurance plans 1,321,779 1,181,412
Audit services 106,000 106,000
Payroll services 17,134 17,778
 
  1. Other transactions with related parties
Other transactions with related parties (in dollars)
  2017 2016
Accounts receivable - Other government departments and agencies 328,758 592,115
Accounts payable - Other government departments and agencies 64,921 48,177
Expenses - Other government departments and agencies 3,007,615 3,044,857
Tangible capital assets - Other government departments and agencies - 39,500
Expenses disclosed in (b) exclude common services provided without charge, which are already disclosed in (a).
 

10. Segmented information

Presentation by segment is based on OCOL's program alignment architecture. The presentation by segment is based on the same accounting policies as described in the Summary of significant accounting policies in note 2. The following table presents the expenses incurred for the programs, by major object of expenses. The segment results for the period are as follows:

Segmented information (in dollars)
  Protection of Linguistic Rights Promotion of Linguistic Duality Internal Services Total 2017 Total 2016
Operating expenses
Salaries and employee benefits
6,986,435 5,844,656 4,503,833 17,334,924 16,806,947
Professional and special services
893,765 737,835 1,142,719 2,774,319 2,888,433
Accommodation
671,170 565,115 435,635 1,671,920 1,707,527
Transportation and telecommunications
98,586 230,107 237,041 565,734 507,835
Amortization of tangible capital assets
136,616 115,028 88,674 340,318 334,773
Rentals
750 16,840 192,071 209,661 386,162
Small equipments, materials and supplies
44,262 34,377 183,304 261,943 326,238
Communications and printing
304 163,802 22,458 186,564 151,185
Repairs, maintenance and others
- 100 145,806 145,906 136,565