Public Health Agency of Canada - Financial Statements for the year ended March 31, 2019

Table of Contents

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, 2019, and all information contained in these statements rests with the management of the Public Health Agency of Canada (the Agency). These financial statements have been prepared by management using the Government of Canada'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 the Agency's financial transactions. Financial information submitted in the preparation of the Public Accounts of Canada, and included in the Agency'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 the Agency 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, 2019 was completed in accordance with the Treasury Board Policy on Financial Management and the results and action plan are summarized in the annex.

The effectiveness and adequacy of the Agency's system of internal control is reviewed by the work of internal audit staff, who conduct periodic audits of different areas of the Agency's operations, and by the Departmental Audit 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 President of the Agency.

The financial statements of the Agency have not been audited.

Tina Namiesniowski
President
Ottawa, Canada
Date: August 29, 2019

Carlo Beaudoin
Chief Financial Officer
Ottawa, Canada
Date: August 29, 2019

Statement of Financial Position (Unaudited)

As at March 31

(in thousands of dollars) 2019 2018
Liabilities
Accounts payable and accrued liabilities (note 4)  $ 78,815  $ 85,908
Vacation pay and compensatory leave 13,331 11,937
Deferred revenue 5
Employee future benefits (note 5) 9,278 9,877
Other liabilities 3,091 4,773
Total net liabilities 104,520 112,498
Financial assets
Due from Consolidated Revenue Fund 76,455 77,962
Accounts receivable and advances (note 6) 12,215 18,187
Total gross financial assets 88,670 96,149
Financial assets held on behalf of Government
Accounts receivable and advances (note 6) (6,721) (5,407)
Total financial assets held on behalf of Government (6,721) (5,407)
Total net financial assets 81,949 90,742
Agency net debt 22,571 21,756
Non-financial assets
Tangible capital assets (note 7) 95,432 101,967
Total non-financial assets 95,432 101,967
Agency net financial position $ 72,861  $ 80,211

Contractual obligations (note 8)

Contingent liabilities (note 9)

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

Tina Namiesniowski
President
Ottawa, Canada
Date: August 29, 2019

Carlo Beaudoin
Chief Financial Officer
Ottawa, Canada
Date: August 29, 2019

Statement of Operations and Agency Net Financial Position (Unaudited)

For the Year Ended March 31

(in thousands of dollars) 2019
Planned Results
2019 2018
Expenses
Infectious disease prevention and control $ 211,500 $ 212,838 $ 209,541
Health promotion and chronic disease prevention 238,234 322,275 245,213
Health security 61,748 62,035 74,569
Internal services 107,144 104,912 104,817
Expenses incurred on behalf of government (32) (76) (68)
Total expenses 618,594 701,984 634,072
Revenues
Sales of goods and services
Rights and privileges 67 218 121
Services of a non-regulatory nature 14,063 13,276 14,927
Lease and use of public property 39 6 7
Interest 9 3 (11)
Other 33 148 73
Revenues earned on behalf of Government (241) (388) (235)
Total revenues 13,970 13,263 14,882
Net cost of operations before government funding and transfers 604,624 688,721 619,190
Government funding and transfers
Net cash provided by Government of Canada - 660,257 579,468
Change in due from Consolidated Revenue Fund - (1,507) 9,443
Services provided without charge by other government departments (note 10) - 22,708 25,255
Other transfers of assets and liabilities from other government departments - (87) 8
Net cost from operations after government funding and transfers - 7,350 5,016
Agency net financial position – Beginning of year - 80,211 85,277
Agency net financial position – End of year - $ 72,861 $ 80,211

Segmented information (note 11)

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

Statement of Change in Agency Net Debt (Unaudited)

For the Year Ended March 31

(in thousands of dollars) 2019 2018
Net cost from operations after government funding and transfers $ 7,350 $ 5,016
Change due to tangible capital assets 
Acquisition of tangible capital assets 8,221 10,012
Amortization of tangible capital assets (14,735) (14,136)
Proceeds from disposal of tangible capital assets (8) (2)
Loss on disposal of tangible capital assets including adjustments (13) (15)
Total change due to tangible capital assets (6,535) (4,141)
Net decrease in Agency net debt 815 875
Agency net debt - Beginning of year 21,756 20,881
Agency net debt - End of year $ 22,571 $ 21,756

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

Statement of Cash Flows (Unaudited)

For the Year Ended March 31

(in thousands of dollars) 2019 2018
Operating activities
Net cost of operations before government funding and transfers $ 688,721 $ 619,190
Non-cash items:
Amortization of tangible capital assets (14,735) (14,136)
Loss on disposal of tangible capital assets including adjustments (13) (15)
Services provided without charge by other government departments (note 10) (22,708) (25,255)
Variations in Statement of Financial Position: 
Decrease (increase) in accounts payable and accrued liabilities 7,093 (15,973)
Decrease (increase) in vacation pay and compensatory leave (1,394) (848)
Decrease (increase) in deferred revenue (2) 1
Decrease (increase) in employee future benefits 599 5
Decrease (increase) in other liabilities 1,682 104
Increase (decrease) in accounts receivable and advances (7,286) 6,393
Other transfers of assets and liabilities from other government departments 87 (8)
Cash used in operating activities 652,044 569,458
Capital investing activities 
Acquisition of tangible capital assets 8,221 10,012
Proceeds from disposal of tangible capital assets (8) (2)
Cash used in capital investing activities 8,213 10,010
Net cash provided by Government of Canada $ 660,257 $ 579,468

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

Notes to the Financial Statements (Unaudited)

For the Year Ended March 31, 2019

1. Authority and objectives

The Public Health Agency of Canada (the Agency) was created by Orders In Council on September 24, 2004. The Public Health Agency of Canada Act, assented to December 12, 2006, provides a statutory foundation for the Agency.

The Agency has the responsibility to:

The Agency's core responsibilities, as part of the Departmental Results Framework, are described as follows:

Core Responsibility 1: Health Promotion and Chronic Disease Prevention

Promote the health and well-being of Canadians of all ages by supporting community-based projects which address the root causes of health inequalities and the common risk and protective factors that are important to preventing chronic disease, and  conduct  public health research and surveillance.

Core Responsibility 2: Infectious Disease Prevention and Control

Protect Canadians from infectious diseases (e.g., Human Immunodeficiency Virus, E. Coli, measles) by predicting, detecting, assessing, and responding to outbreaks and new threats; and contribute to the prevention, control, and reduction of the spread of infectious disease among Canadians.

Core Responsibility 3: Health Security

Prepare for and respond to public health events and emergencies (e.g., floods, forest fires, and outbreaks such as Zika and Ebola); address health and safety risks associated with the use of pathogens and toxins; and address travel related public health risks.

Internal Services

Internal Services are those groups of related activities and resources that the federal government considers to be services in support of programs and/or required to meet corporate obligations of an organization. Internal Services refers to the activities and resources of the 10 distinct service categories that support Program delivery in the organization, regardless of the Internal Services delivery model in a department. The 10 service categories 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; Materiel Services; and Acquisition Services.

2. Summary of significant accounting policies

These financial statements have been prepared using the Agency'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

    The Agency is financed by the Government of Canada through Parliamentary authorities. Financial reporting of authorities provided to the Agency 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 Financial Position and the Statement of Operations and Agency Net 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” and “Revenues” sections of the Statement of Operations and Agency Net Financial Position are the amounts reported in the Future-Oriented Statement of Operations included in the 2018-19 Departmental Plan. Planned results are not presented in the “Government funding and transfers” section of the Statement of Operations and Agency Net Financial Position and in the Statement of Change in Agency Net Debt because these amounts were not included in the 2018-19 Departmental Plan.

  2. Net cash provided by Government

    The Agency operates within the Consolidated Revenue Fund (CRF), which is administered by the Receiver General for Canada. All cash received by the Agency is deposited to the CRF, and all cash disbursements made by the Agency 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.

  3. Amounts due from the Consolidated Revenue Fund

    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 the Agency is entitled to draw from the CRF without further authorities to discharge its liabilities.

  4. Revenues

    • Revenues from regulatory fees are recognized in the accounts based on the services provided in the year.
    • Funds received from external parties for specified purposes are recorded upon receipt as deferred revenue. Revenues are then recognized in the period in which the related expenses are incurred.
    • Deferred revenue consists of amounts received in advance of the delivery of goods and rendering of services that will be recognized as revenue in a subsequent fiscal year as it is earned.
    • Other revenues are recognized in the period the event giving rise to the revenues occurred.
    • Revenues that are non-respendable are not available to discharge the Agency's liabilities. While the Deputy Head is expected to maintain accounting control, she has no authority regarding the disposition of non-respendable revenues. As a result, non-respendable revenues are considered to be earned on behalf of the Government of Canada and are therefore presented as a reduction of the entity's gross revenues.
  5. Expenses

    • Transfer payments are recorded as an expense in the year the transfer is authorized and all eligibility criteria have been met by the recipient.
    • 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, and workers' compensation are recorded as operating expenses at their carrying value.
  6. Employee future benefits

    • Pension benefits: Eligible employees participate in the Public Service Pension Plan (the "Plan"), a multiemployer pension plan administered by the Government. The Agency's contributions to the Plan are charged to expenses in the year incurred and represent the total agency obligation to the Plan. The Agency'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.
    • Severance benefits: The accumulation of severance benefits for voluntary departures ceased for applicable employee groups. The remaining obligation for employees who did not withdraw benefits is calculated using information derived from the results of the actuarially determined liability for employee severance benefits for the Government as a whole.
  7. Accounts receivable

    Accounts receivable are initially recorded at cost and where necessary, are discounted to reflect their concessionary terms. When necessary, an allowance for valuation is recorded to reduce the carrying value of accounts receivable to amounts that approximate their net recoverable value.

  8. Non-financial assets

    The costs of acquiring land, buildings, equipment and other capital property are capitalized as tangible capital assets and, except for land, are amortized to expense over the estimated useful lives of the assets, as described in Note 7. All tangible capital assets and leasehold improvements having an initial cost of $10,000 or more are recorded at their acquisition cost. Tangible capital assets do not include immovable assets located on reserves as defined in the Indian Act, works of art, museum collection and Crown land to which no acquisition cost is attributable; and intangible assets.

  9. Contingent liabilities

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

  10. Contingent assets

    Contingent assets are possible assets which may become actual assets when one or more future events occur or fail to occur. If the future event is likely to occur or fail to occur, the contingent asset is disclosed in the notes to the financial statements.

  11. Measurement uncertainty

    The preparation of these financial statements requires management to make estimates and assumptions that affect the reported and disclosed amounts of assets, liabilities, revenues and expenses reported in the financial statements and accompanying notes at March 31. The estimates are based on facts and circumstances, historical experience, general economic conditions and reflect the Government's best estimate of the related amount at the end of the reporting period. The most significant items where estimates are used are contingent liabilities, 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.

  12. Related party transactions

    Related party transactions, other than inter-entity transactions, are recorded at the exchange amount.

    Inter-entity transactions are transactions between commonly controlled entities. Inter-entity transactions, other than restructuring transactions, are recorded on a gross basis and are measured the carrying amount, except for the following:

    1. Services provided on a recovery basis are recognized as revenues and expenses on a gross basis and measured at the exchange amount.
    2. Certain services received on a without charge basis are recorded for departmental financial statement purposes at the carrying amount.

3. Parliamentary authorities

The Agency receives most of its funding through annual parliamentary authorities. Items recognized in the Statement of Financial Position and the Statement of Operations and Agency Net Financial Position in one year may be funded through parliamentary authorities in prior, current or future years. Accordingly, the Agency 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 thousands of dollars) 2019 2018
Net cost of operations before government funding and transfers $ 688,721 $ 619,190
Adjustments for items affecting net cost of operations but not affecting authorities:
Amortization of tangible capital assets (14,735) (14,136)
Gain (loss) on disposal of tangible capital assets (13) 2
Services provided without charge by other government departments (22,708) (25,255)
Decrease (increase) in vacation pay and compensatory leave (1,394) (848)
Decrease (increase) in employee future benefits 599 5
Refund/adjustment of prior year's expenditures 2,374 2,202
Bad debt expense (92) (74)
Statutory spending authority equivalent to revenues earned 12,409 14,160
Other 460 62
Total items affecting net cost of operations but not affecting authorities (23,100) (23,882)
Adjustments for items not affecting net cost of operations but affecting authorities:
Acquisitions of tangible capital assets 8,221 10,012
Proceeds from disposal of Crown Assets 73 54
Increase in salary overpayments to be recovered 1,222 1,672
Issuance of advances to employees 215 57
Total items not affecting net cost of operations but affecting authorities 9,731 11,795
Current year authorities used $ 675,352 $ 607,103
b) Authorities provided and used
(in thousands of dollars) 2019 2018
Authorities provided:
Vote 1 - Operating expenditures $ 347,616 $ 350,780
Vote 5 - Capital expenditures 9,626 10,340
Vote 10 - Grants and contributions 302,164 225,739
Statutory amounts 38,249 39,928
Subtotal 697,655 626,787
Less:
Authorities available for future years (52) (43)
Lapsed authorities (22,251) (19,641)
Current year authorities used $ 675,352 $ 607,103

4. Accounts payable and accrued liabilities

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

(in thousands of dollars) 2019 2018
Accounts payable - Other government departments and agencies $ 7,944 $ 5,805
Accounts payable - External parties 13,965 25,023
Total accounts payable 21,909 30,828
Accrued liabilities 56,906 55,080
Total accounts payable and accrued liabilities $ 78,815  $ 85,908

5. Employee future benefits

a) Pension benefits

The Agency'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 the Agency 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 contributions 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 2018-19 expense amounts to the following:

(in thousands of dollars) 2019 2018
Expense for the year $ 19,009 $ 18,733

For Group 1 members, the expense represents approximately 1.01 times (1.01 times in 2017-18) the employee contributions and, for Group 2 members, approximately 1.00 times (1.00 times in 2017-18) the employee contributions.

The Agency's responsibility with regard to the Plan is limited to its contributions. Actuarial surpluses or deficiencies are recognized in the Consolidated Financial Statements of the Government of Canada, as the Plan's sponsor.

b) Severance benefits

Severance benefits provided to the Agency'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, 2019, substantially 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 obligations during the year were as follows:

(in thousands of dollars) 2019 2018
Accrued benefit obligation - Beginning of year $ 9,877 $ 9,882
Expense for the year 101 503
Benefits paid during the year (700) (508)
Accrued benefit obligation - End of year $ 9,278 $ 9,877

6. Accounts receivable and advances

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

(in thousands of dollars) 2019 2018     

Accounts receivable - Other government departments and agencies

$ 5,381 $ 12,651

Accounts receivable - External parties

618 576

Employee advances

6,266 4,963

Subtotal

12,265 18,190

Allowance for doubtful accounts on receivables from external parties

(50) (3)

Gross accounts receivable and advances

12,215 18,187

Accounts receivable held on behalf of Government

(6,721) (5,407)

Net accounts receivable and advances

$ 5,494 $ 12,780

7. Tangible capital assets

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

Asset class Sub-asset class Amortization period
Buildings Buildings 25 years
Works and infrastructure Works and infrastructure 25 years
Leasehold improvements Leasehold improvements Lease term, max. 40 years
Machinery and equipment Machinery and equipment 8-12 years
Computer equipment 3-5 years
Computer software 3 years
Other equipment 5-12 years
Vehicles Motor vehicles 4-7 years
Other vehicles 10 years
Assets under construction Other construction or work in progress Assets under construction are recorded in the applicable asset class in the year they are put into service and are not amortized until they are put into service.
Tangible capital assets (in thousands of dollars)
Cost Opening balance Acquisitions Disposals and write-offs Transfers and adjustments Closing balance
Land $ 604 $ -   $ -   $ -   $ 604
Buildings 133,194  -   -   194 133,388
Works and infrastructure 1,166 -   -                           -   1,166
Leasehold improvements - - - 240 240
Machinery and equipment 120,557 6,197 (828) 532 126,458
Vehicles 3,172 22 (95) (39) 3,060
Assets under construction 2,202 2,002 -   (1,166) 3,038
Total $ 260,895 $ 8,221 $ (923) $ (239) $ 267,954
Accumulated amortization
Buildings $ 72,638 $ 5,327 $ -   $ -   $ 77,965
Works and infrastructure 415 46 -   -   461
Machinery and equipment 83,208 9,076 (806) (202)   91,276
Vehicles 2,667 286  (95)   (38)   2,820
Total $ 158,928 $ 14,735 $ (901)  $  (240)  $ 172,522
Net book value
- 2018 - - - 2019
Land  $ 604 - - - $ 604
Buildings 60,556 - - - 55,423
Works and infrastructure 751 - - - 705
Leasehold improvements - - - - 240
Machinery and equipment 37,349 - - - 35,182
Vehicles 505 - - - 240
Assets under construction 2,202 - - - 3,038
Total $ 101,967 - - - $ 95,432

Adjustments include assets under construction of $1,162 thousand that were transferred to other categories upon completion of the assets.

8. Contractual obligations

The nature of the Agency's activities may result in some multi-year contracts and obligations whereby the Agency will be obligated to make future payments in order to carry out its transfer payment programs or when the services/goods are received. Significant contractual obligations that can be reasonably estimated are summarized as follows:

(in thousands of dollars) Transfer payments Operating contracts Total
2019-20 $ 183,710 $ 9,800 $ 193,510
2020-21 52,994 9,800 62,794
2021-22 41,298 - 41,298
2022-23 16,884 - 16,884
2023-24 and thereafter 1,742 - 1,742
Total $ 296,628 $ 19,600 $ 316,228

9. Contingent liabilities

Contingent liabilities arise in the normal course of operations and their ultimate disposition is unknown.

Claims and litigation

Claims have been made against the Agency in the normal course of operations. These claims include items with pleading amounts and others for which no amount is specified. While the total amount claimed in these actions is significant, their outcomes are not determinable. The Agency has recorded an allowance for claims and litigations where it is likely that there will be a future payment and a reasonable estimate of the loss can be made.

10. Related party transactions

The Agency is related as a result of common ownership to all government departments, agencies, and Crown corporations. Related parties also include individuals who are members of key management personnel or close family members of those individuals, and entities controlled by, or under shared control of, a member of key management personnel or a close family member of that individual.

The Agency enters into transactions with these entities in the normal course of business and on normal trade terms. In addition, the Agency has agreements with Agriculture and Agri-Food Canada, Health Canada and Indigenous and Northern Affairs Canada related to the provision of various finance and administrative services.

a) Common services provided without charge by other government departments

During the year, the Agency received services without charge from certain common service organizations, related to accommodation, the employer's contribution to the health and dental insurance plans and workers' compensation coverage. These services provided without charge have been recorded at the carrying value in the Agency's Statement of Operations and Agency Net Financial Position as follows:

(in thousands of dollars) 2019 2018
Employer's contribution to the health and dental insurance plans $ 16,439 $ 18,233
Accommodation 6,178 6,940
Worker's compensation 91 82  
Total $ 22,708 $ 25,255

The Government has centralized some of its administrative activities for efficiency, cost-effectiveness purposes and economic delivery of programs to the public. As a result, the Government uses central agencies and common service organizations so that one department performs services for all other departments and agencies without charge. The costs of these services, such as the payroll and cheque issuance services provided by Public Services and Procurement Canada and audit services provided by the Office of the Auditor General are not included in the Agency's Statement of Operations and Agency Net Financial Position. The costs of information technology infrastructure services provided by Shared Services Canada, following the transfer of responsibilities in November 2011 and April 2013, are also not included in the Agency's Statement of Operations and Agency Net Financial Position.

b) Other transactions with related parties

(in thousands of dollars) 2019 2018
Expenses - Other government departments and agencies $ 70,725 $ 65,836
Revenues - Other government departments and agencies 12,465 14,224

Expenses and revenues disclosed in (b) exclude common services provided without charge, which are already disclosed in (a).

11. Segmented information

Presentation by segment is based on the Agency's departmental results framework. 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 and revenues generated for the main programs, by major object of expense and by major type of revenue. The segment results for the period are as follows:

(in thousands of dollars) Infectious disease prevention and control Health promotion and chronic disease prevention Health security Internal services 2019 Total 2018 Total
Expenses
Transfer payments $ 40,405 $ 249,770 $ 1,055 $ - $ 291,230 $ 216,027
Salaries and employee benefits 105,970 54,675 40,195   36,651   237,491 244,878
Professional and special services 23,493 11,093 2,798 52,962 90,346 82,474
Utilities, materials and supplies 16,089 351 10,519 486 27,445 35,706
Information services 3,209 3,006 510 12,682 19,407 20,245
Amortization of tangible capital assets 12,020 - 2,698 17 14,735 14,136
Accommodation 4,269 1,423 1,050 932 7,674 8,512
Travel and relocation 2,908 1,550 1,715 899 7,072 5,810
Repair and maintenance 2,692 38 407 5 3,142 2,985
Rentals 1,125 348 566 141 2,180 2,361
Communications 544 12 336 181 1,073 972
Bad debt - - - 92 92 74
Other 114 9 186 (136) 173 (40)
Expenses incurred on behalf of Government - - - (76) (76) (68)
Total expenses $ 212,838 $ 322,275 $ 62,035 $ 104,836 $ 701,984 $ 634,072
Revenues
Sales of goods and services
Rights and privileges 218 - - -  218  121
Services of a non-regulatory nature 60 - 2,560 10,656 13,276 14,927
Lease and use of public property (2) - 8 -  6  7
Interest - - - 3 3 (11)
Other 20  -  128 - 148  73
Revenues earned on behalf of Government (276)  - (109) (3) (388) (235)
Total revenues 20 - 2,587 10,656 13,263 14,882
Net cost of operations before government funding and transfers $ 212,818  $ 322,275  $ 59,448 $ 94,180 $ 688,721 $ 619,190

12. Comparative information

Certain comparative figures have been reclassified to conform to the current year's presentation.

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