Finances

Paiements aux fournisseurs

Où va l'argent — chaque fournisseur payé par la municipalité, selon ses propres divulgations annuelles, relié au document source.

Voir les dépenses de toutes les municipalités →

2025 2024 2023 2022 2019

Total des paiements aux fournisseurs

187 103 543 $

Fournisseurs payés plus de 25 000 $

180 672 614 $

Ensemble des fournisseurs payés 25 000 $ ou moins

6 430 928 $

Fournisseurs nommés

353

Subventions et contributions

5 112 165 $

Fournisseurs payés plus de 25 000 $

Fournisseur	Part	Payé en 2025
RECEIVER GENERAL FOR CANADA	20.24%	36 559 471 $
MUNICIPAL PENSION PLAN	7.60%	13 733 830 $
Knappett Industries (2006) Ltd.	7.23%	13 062 380 $
WINDLEY CONTRACTING LTD	6.29%	11 364 478 $
VANCOUVER ISLAND REGIONAL LIBRARY	3.83%	6 915 872 $
Young Anderson Barristers & Solicitors, In Trust	3.33%	6 021 850 $
Sun Life Assurance Company of Canada	3.28%	5 932 155 $
COMMERCIAL TRUCK EQUIPMENT CO.	2.76%	4 994 870 $
MKM Projects Ltd	2.33%	4 214 172 $
BC Hydro & Power Authority	1.89%	3 413 310 $
WORKSAFE BC	1.46%	2 646 553 $
Regional District of Nanaimo	1.32%	2 376 058 $
Carvello Law Corporation, In Trust	1.26%	2 283 296 $
Milestone Equipment Contracting Inc	1.09%	1 965 967 $
Hazelwood Construction Services Inc	1.03%	1 866 796 $
Amrize Canada Inc.	1.00%	1 802 424 $
MUNICIPAL INSURANCE ASSOCIATION OF BC	0.95%	1 708 736 $
Compass Group Canada	0.91%	1 650 863 $
MCELHANNEY LTD.	0.81%	1 465 724 $
WILCO CIVIL INC.	0.72%	1 298 240 $
Acer Landscaping Ltd	0.66%	1 183 693 $
SUNCOR ENERGY PRODUCTS PARTNERSHIP	0.64%	1 164 465 $
UNIVERSAL TRAFFIC (258) LTD.	0.63%	1 141 238 $
Tourism Nanaimo Society	0.62%	1 115 307 $
MNP Digital Inc	0.55%	990 495 $
WEST COAST MACHINERY INC.	0.53%	959 862 $
Fortis BC Natural Gas	0.50%	905 068 $
Graf Concrete and Iron Inc	0.49%	886 868 $
Sunshine Mountain Ford Lincoln Ltd	0.48%	866 227 $
Canadian Union Of Public Employees LOCAL 401	0.45%	820 107 $
CITY OF SURREY	0.45%	812 060 $
COPCAN CIVIL LP	0.45%	807 982 $
Knappett Projects Inc	0.43%	777 389 $
ICONIX WATERWORKS LP	0.42%	756 351 $
AGILYX SOLUTIONS LTD	0.41%	740 814 $
Nanaimo Animal Control Services Ltd.	0.39%	696 391 $
Strain Landscapes Ltd.	0.38%	689 909 $
Shaw Electrical Services Ltd.	0.37%	675 821 $
Koers & Associates Engineering Ltd	0.35%	640 271 $
M & J Tree Services Ltd.	0.35%	636 632 $
MICROSOFT CANADA INC.	0.35%	633 712 $
BC Housing Management Commission	0.35%	632 946 $
DAVID STALKER EXCAVATING LTD	0.34%	615 810 $
ISL ENGINEERING & LAND SERVICES LTD	0.34%	611 166 $
E-Comm Emergency Communications For British Columbia Inc	0.30%	548 636 $
INLAND TRUCK & EQUIPMENT LTD.	0.28%	512 366 $
FOOTPRINTS SECURITY PATROL INC	0.27%	491 627 $
CMF Construction Ltd.	0.26%	474 393 $
DAECO INSTALLATIONS LTD	0.26%	471 753 $
Rollins Machinery Ltd	0.26%	465 453 $
International Association of Firefighters Local 905	0.26%	462 821 $
UNIT4 BUSINESS SOFTWARE CORPORATION	0.25%	450 071 $
CLEARTECH INDUSTRIES INC.	0.25%	449 321 $
Pipe Eye Video Inspections & Services Ltd	0.24%	440 450 $
PACIFIC FLOW CONTROL LTD.	0.24%	437 060 $
Hatch Ltd.	0.24%	436 827 $
Sound Waves Entertainment	0.24%	436 191 $
KTI Ltd.	0.24%	430 512 $
URBAN SYSTEMS LTD	0.23%	418 492 $
CORAL CANADA WIDE LTD	0.23%	418 253 $
GFL ENVIRONMENTAL INC.	0.22%	403 538 $
Milner Group Ventures Inc.	0.20%	365 335 $
ASSOCIATED FIRE SAFETY GROUP INC.	0.20%	357 094 $
HighAngle Technical Group Inc	0.19%	348 303 $
STAPLES CANADA ULC	0.19%	335 484 $
WESTLAND INSURANCE GROUP LTD	0.19%	335 183 $
TELUS COMMUNICATIONS INC.	0.18%	331 419 $
Robbins Parking Service Ltd	0.18%	330 703 $
Young Anderson Barristers & Solicitors	0.18%	324 291 $
GLOBAL SPECTRUM FACILITY MANAGEMENT	0.17%	315 362 $
Canadian Corps Of Commissionaires	0.17%	314 206 $
CHARTER TELECOM INC	0.17%	313 845 $
KERR WOOD LEIDAL ASSOCIATES LTD.	0.17%	304 594 $
Automated Aquatics Canada Ltd	0.17%	298 861 $
UNITED WAY BRITISH COLUMBIA	0.16%	292 329 $
MONERIS	0.16%	292 254 $
Tula Project Inc	0.16%	287 121 $
Coastal Drain Cleaning Services Ltd	0.16%	285 899 $
Vancouver Island Conference Centre	0.16%	282 253 $
Meira Consulting Inc	0.15%	278 506 $
K4 Construction Ltd	0.15%	276 226 $
Herold Engineering Ltd	0.15%	269 675 $
DIALOG BC ARCHITECTURE ENGINEERING INTERIOR DESIGN PLANNING INC	0.14%	250 608 $
Groess Environmental Services Ltd.	0.14%	249 127 $
GUILLEVIN INTERNATIONAL CO.	0.14%	248 759 $
READ JONES CHRISTOFFERSEN LTD.	0.14%	246 742 $
MINISTER OF FINANCE	0.13%	236 885 $
PARSONS INC.	0.13%	236 131 $
ECONOLITE CANADA INC.	0.13%	229 921 $
Geoadvice Engineering Inc.	0.13%	226 117 $
BRENNTAG CANADA INC	0.12%	225 789 $
CANADA POST CORPORATION	0.12%	219 756 $
Fountain Tire	0.12%	217 309 $
Evolution AV Ltd	0.12%	215 484 $
ISLAND KEY COMPUTER LTD	0.12%	214 617 $
FALCON EQUIPMENT LTD.	0.12%	212 058 $
Vancouver Island Mowing Ltd	0.12%	208 908 $
Power West Powerwashing	0.11%	206 840 $
FLYNN CANADA LTD.	0.11%	203 029 $
WSP CANADA INC.	0.11%	202 939 $
Nanaimo Hospitality Association	0.11%	198 727 $
SOFTCHOICE LP	0.11%	194 354 $
AME Consulting Group Ltd	0.11%	194 106 $
Charnell Consulting Inc $	0.11%	193 775 $
Ebbwater Consulting Inc	0.10%	189 560 $
Heidelberg Materials Canada Ltd	0.10%	185 971 $
0962667 BC Ltd $	0.10%	185 024 $
CITY GREEN SOLUTIONS SOCIETY	0.10%	184 129 $
Applied Geologics Inc	0.10%	182 155 $
HABITAT SYSTEMS INC.	0.09%	170 401 $
TRANE CANADA ULC	0.09%	168 358 $
CENTRALSQUARE CANADA SOFTWARE INC.	0.09%	167 878 $
HARRIS & COMPANY LLP	0.09%	165 223 $
MCRAE'S ENVIRONMENTAL SERVICES LTD.	0.09%	161 254 $
Kasian Architecture Interior Design & Planning Ltd $	0.09%	160 293 $
Chandos Construction LP	0.09%	157 470 $
RICOH CANADA INC	0.09%	156 521 $
ANDREW SHERET LTD	0.09%	154 341 $
VIMAR EQUIPMENT LTD	0.09%	153 597 $
P & R TRUCK CENTRE LTD	0.08%	149 906 $
Amazon.Com.Ca ULC	0.08%	143 855 $
Solmie Excavating Ltd.	0.08%	141 070 $
PALADIN SECURITY GROUP LTD.	0.08%	137 080 $
Lone Pine Horticulture	0.08%	136 892 $
DKI SERVICES LTD	0.08%	136 486 $
EMCO CORPORATION	0.08%	136 196 $
CDW Canada Corporation	0.07%	135 115 $
Interprovincial Traffic Services	0.07%	134 513 $
6362222 Canada Inc $	0.07%	133 366 $
Steve Wright	0.07%	132 603 $
Caslys Consulting Ltd	0.07%	129 422 $
Nanaimo Family Life Association	0.07%	128 626 $
Bosch Building Technologies Inc	0.07%	128 458 $
E Madill Office Company 2001 Ltd	0.07%	128 166 $
ACKLANDS-GRAINGER INC.	0.07%	126 425 $
Southern Railway Vancouver Island Ltd	0.07%	125 893 $
Ardent Equipment Ltd	0.07%	124 817 $
Aslan Ventures Inc $	0.07%	123 039 $
ORGANIZED CRIME AGENCY OF BC	0.07%	118 959 $
KPMG LLP	0.06%	117 259 $
IPL North America Inc.	0.06%	114 970 $
National Truck Centre Inc	0.06%	113 997 $
KONE INC	0.06%	113 450 $
Express Custom Manufacturing (2024) Ltd	0.06%	112 782 $
Garco Coating Systems Ltd	0.06%	111 581 $
WFR Wholesale Fire & Rescue Ltd.	0.06%	111 194 $
eSupply Canada Ltd	0.06%	110 365 $
Caledonia Fire Protection Ltd.	0.06%	109 476 $
Shaw Cable	0.06%	108 452 $
Mid-Island Fence Products Ltd	0.06%	107 755 $
I A Larsen Contracting	0.06%	107 512 $
Devon Transport Ltd $	0.06%	105 805 $
LONG VIEW SYSTEMS CORPORATION	0.06%	105 505 $
CLOVERDALE PAINT INC.	0.06%	105 409 $
M Schott Contracting Ltd	0.06%	102 765 $
URBAN MATTERS CCC LTD.	0.06%	101 640 $
NORTHWEST HYDRAULIC CONSULTANTS LTD.	0.06%	101 469 $
North Island Tennis Academy	0.06%	100 670 $
G&G Roofing Ltd.	0.06%	99 965 $
Cascara Consulting Engineers Ltd	0.06%	99 894 $
ESRI CANADA LTD	0.06%	99 845 $
Scott Philp $	0.05%	98 212 $
Miranda Construction Ltd	0.05%	94 810 $
KENDRICK EQUIPMENT (2003) LTD	0.05%	94 646 $
Green Thumb Nurseries & Landscape Co. Ltd.	0.05%	94 200 $
GREGG DISTRIBUTORS LP	0.05%	91 340 $
SLR Consulting (Canada) Ltd.	0.05%	89 897 $
R.W. Matthews Agencies Inc	0.05%	88 773 $
QTC North American Corporation	0.05%	83 503 $
PETERBILT PACIFIC INC.	0.05%	81 977 $
Verdure Global Energy Solutions Inc	0.04%	81 029 $
Gala Systems Inc	0.04%	80 384 $
Advanced Automatic Doors Ltd	0.04%	80 358 $
OAKCREEK GOLF & TURF LP	0.04%	80 047 $
Communitylogiq Software Inc	0.04%	79 587 $
Sheldon Scheller	0.04%	78 968 $
Securco Services Inc	0.04%	78 650 $
INFO TECH RESEARCH GROUP INC	0.04%	78 120 $
NW Fitness Experience Inc	0.04%	77 899 $
RB Engineering Ltd	0.04%	77 795 $
Civic Legal LLP	0.04%	77 597 $
Petro-Canada Lubricants Inc	0.04%	76 788 $
GRT Environmental Services (Canada) Ltd	0.04%	75 991 $
Aeroquest Mapcon Inc	0.04%	75 658 $
Elec-Tech Sales Ltd	0.04%	74 646 $
BLACK PRESS GROUP LTD.	0.04%	72 744 $
Georgia Strait Refrigeration Ltd $	0.04%	72 062 $
PERFECTMIND INC.	0.04%	71 378 $
MCCARTHY TETRAULT LLP - IN TRUST	0.04%	70 400 $
10199842 Canada Ltd	0.04%	70 374 $
CIMCO REFRIGERATION	0.04%	69 832 $
Ajac's Equipment (1982) Inc	0.04%	68 702 $
CASCADE WEAR BC LTD.	0.04%	68 105 $
Medi-Tran Services (1993) Ltd	0.04%	67 403 $
Vaisala Canada Inc	0.04%	66 480 $
Green Thumb Garden Centre (2014) Ltd	0.04%	66 058 $
TELUS HEALTH (CANADA) LTD.	0.04%	65 268 $
LORDCO PARTS LTD.	0.04%	64 917 $
CITYSPACES CONSULTING LTD.	0.04%	64 512 $
DELL CANADA INC	0.04%	63 800 $
Okanagan Fertilizer Ltd	0.04%	63 540 $
Scheller Contracting Ltd	0.03%	60 966 $
Conuvo Construction Materials Ltd	0.03%	60 601 $
Third Street Nanaimo Holdings Ltd	0.03%	60 560 $
Johnson Controls Canada LP	0.03%	60 409 $
SHADES TANKERS (1976) LTD	0.03%	59 411 $
1228590 BC Ltd	0.03%	59 252 $
VICTORIA DRAIN SERVICES LTD	0.03%	59 034 $
Brett Young Seeds Ltd	0.03%	58 802 $
Kohlar Enterprises Ltd	0.03%	58 418 $
NEW LINE PRODUCTS LTD.	0.03%	58 341 $
AINSWORTH INC.	0.03%	58 304 $
Sunco Communication & Installation Ltd	0.03%	56 717 $
Island Overhead Door ('79) Ltd	0.03%	56 505 $
LIDSTONE & COMPANY	0.03%	54 886 $
Deconstructors Demolition Inc	0.03%	54 481 $
Carvello Law Corporation	0.03%	53 302 $
J Mayzes Excavating Ltd.	0.03%	53 282 $
Go Fleet Corporation	0.03%	52 760 $
Lorne Brownsey	0.03%	52 369 $
Island Communications Ltd	0.03%	51 327 $
Island Junk Solutions Nanaimo Ltd	0.03%	51 181 $
ESCRIBE SOFTWARE LTD.	0.03%	50 885 $
ROPER GREYELL LLP	0.03%	50 660 $
Bluebeam Inc	0.03%	50 038 $
MONK OFFICE SUPPLY LTD	0.03%	49 797 $
Nanaimo Port Authority	0.03%	49 789 $
Key Innovations Inc	0.03%	48 594 $
LANARC 2015 CONSULTANTS LTD	0.03%	48 507 $
Driving Force Inc	0.03%	48 284 $
Jones & Bartlett Learning	0.03%	48 192 $
ULINE CANADA CORPORATION	0.03%	48 160 $
VANCOUVER ISLAND UNIVERSITY	0.03%	46 688 $
Baker Supply Ltd.	0.03%	46 251 $
M.C. Wright And Associates Ltd	0.03%	46 231 $
Graphic Office Interiors Ltd.	0.03%	46 032 $
United Rentals Canada Inc.	0.03%	46 010 $
Stericycle, ULC	0.03%	45 481 $
R Gallazin & Son Ltd.	0.02%	44 719 $
Vancouver Island Pottery Warehouse	0.02%	43 985 $
Karita Sedun	0.02%	43 890 $
Bunzl Cleaning and Hygiene	0.02%	43 885 $
Quadient Canada Ltd	0.02%	43 639 $
BEAVER ELECTRICAL MACHINERY LTD	0.02%	43 403 $
The Cool Side	0.02%	43 363 $
6893449 Canada Inc	0.02%	43 313 $
All Out Fencing Inc	0.02%	43 197 $
1083919 BC Ltd	0.02%	42 792 $
B.M. Truck Sales Ltd	0.02%	42 778 $
Dean Mousseau	0.02%	42 656 $
Pictometry Canada Corporation	0.02%	42 599 $
Elite Image Software Corporation	0.02%	42 292 $
B.A. Blackwell and Associates Ltd	0.02%	42 268 $
ROCKY MOUNTAIN PHOENIX INC.	0.02%	41 658 $
JSF Technologies Inc	0.02%	41 606 $
Slegg Building Materials	0.02%	41 584 $
Island Healing	0.02%	40 971 $
ME Heavy Hauling Ltd	0.02%	40 357 $
Island Corridor Foundation	0.02%	40 160 $
Romper Room Climbing Ltd	0.02%	40 004 $
Hach Sales And Service Canada LP	0.02%	39 568 $
WASP Manufacturing Ltd	0.02%	39 302 $
HI‐LITE TRUCK ACCESSORIES LTD.	0.02%	39 300 $
DBL Disposal Services Ltd	0.02%	39 145 $
WISHBONE INDUSTRIES LTD.	0.02%	38 779 $
1424219 BC Ltd	0.02%	38 600 $
Capex Project Advisory Services Inc.	0.02%	38 277 $
Mcelhanney Associates Land Surveying Ltd	0.02%	38 157 $
Gallery Graphics Ltd	0.02%	38 009 $
Premier Graphics Inc	0.02%	37 616 $
Vertigis North America Ltd	0.02%	37 576 $
SES Consulting Inc $	0.02%	37 527 $
PATTISON MEDIA LTD.	0.02%	37 441 $
Superior Farms Inc.	0.02%	37 152 $
AED4life/Berrn Consulting Ltd	0.02%	37 075 $
Nanaimo Trailers Ltd	0.02%	37 025 $
Terrasol Environment Inc	0.02%	36 764 $
CMJ Equipment Ltd	0.02%	36 316 $
ND GRAPHICS INC	0.02%	36 281 $
Tenaquip Ltd	0.02%	36 241 $
ECO-COUNTER INC.	0.02%	36 007 $
WESTVIEW SALES LTD.	0.02%	35 963 $
KMS TOOLS AND EQUIPMENT LTD.	0.02%	35 910 $
DOMINION GOVLAW LLP	0.02%	35 734 $
PG SOLUTIONS INC.	0.02%	35 708 $
Nanaimo Sheet Metal Ltd	0.02%	35 232 $
Lifesaving Society	0.02%	35 192 $
Walker's Saw Shop Ltd	0.02%	35 146 $
Island Truck & Auto Collision Ltd	0.02%	34 799 $
Nanaimo Swim Club	0.02%	34 714 $
654465 BC Ltd	0.02%	34 703 $
ARC Digital Canada Corporation	0.02%	34 646 $
Sigma Safety	0.02%	34 518 $
Sport Systems Canada Inc	0.02%	34 483 $
S.M.S Summit Mechanical Systems Ltd	0.02%	34 339 $
Mazzei Electric Ltd	0.02%	34 338 $
Boxx Modular LP	0.02%	34 262 $
Wardill Marine Holdings Ltd	0.02%	34 241 $
PARK PLACE TECHNOLOGIES CANADA ULC	0.02%	34 050 $
Schindler Elevator Corporation	0.02%	33 998 $
Janie's Got A Bus Road Trips & Adventures	0.02%	33 906 $
DB PERKS & ASSOCIATES LTD	0.02%	33 733 $
SOLID CADDGROUP INC.	0.02%	33 459 $
13887715 Canada Inc	0.02%	33 097 $
Avenue Intelligence Canada Ltd	0.02%	32 998 $
Pro Fibre Solutions Ltd	0.02%	32 635 $
Isle Golf Cars Inc	0.02%	32 504 $
Access Smt Holdings Ltd	0.02%	32 327 $
Union of BC Municipalities	0.02%	32 174 $
R.F. BINNIE & ASSOCIATES LTD.	0.02%	31 760 $
TOMKO SPORTS SYSTEMS INC.	0.02%	31 682 $
PBX Engineering Ltd	0.02%	31 569 $
NOVA POLE INTERNATIONAL INC	0.02%	31 403 $
Increment One Consulting Ltd	0.02%	31 233 $
Rembrandt Awards Mfg Ltd	0.02%	31 225 $
Parallel Geo-Services Inc	0.02%	30 975 $
DS TACTICAL SUPPLY LTD	0.02%	30 828 $
Request Holdings Ltd	0.02%	30 802 $
Widsten Property Management Inc	0.02%	30 428 $
MOTION INDUSTRIES, (CANADA) INC.	0.02%	30 164 $
Local Government Management Association of BC	0.02%	29 873 $
RBC Life Insurance Co	0.02%	29 852 $
Social Pinpoint Software Inc	0.02%	29 400 $
Nanaimo Conservatory of Music	0.02%	28 968 $
Advance Pressure Washing Ltd	0.02%	28 914 $
West Coast Chrome Inc	0.02%	28 545 $
GHD Digital (Canada) Ltd	0.02%	28 521 $
Nanaimo Foodshare Society	0.02%	28 368 $
Cornerstone Tile (2009) Ltd	0.02%	27 896 $
Leavitt Machinery Canada Inc	0.02%	27 888 $
Nazim Garden Landscape Designs Ltd	0.02%	27 749 $
Automation Direct	0.02%	27 639 $
FINELINE ROAD MARKING LTD	0.02%	27 565 $
Aquatic Informatics ULC	0.02%	27 445 $
Prism Engineering Ltd	0.02%	27 300 $
LED ROADWAY LIGHTING LTD	0.02%	27 161 $
BYTE CAMP EDUCATION SOCIETY	0.01%	26 963 $
BELZONA MOLECULAR (BC) LTD.	0.01%	26 902 $
Advanced Listening Systems Ltd	0.01%	26 874 $
AIR LIQUIDE CANADA INC.	0.01%	26 642 $
Simson Maxwell Ltd	0.01%	26 428 $
SUMMIT VALVE AND CONTROLS (BC) INC.	0.01%	26 388 $
Canadian Linen & Uniform Service Corporation	0.01%	26 350 $
Mike Gogo Cedar Products	0.01%	26 347 $
Stevie Smith Legacy Foundation	0.01%	26 000 $
SPUNKY'S MOTORCYCLE SHOP LTD	0.01%	25 985 $
Downtown Nanaimo Business Association	0.01%	25 678 $
COMPUGEN INC.	0.01%	25 623 $
Industrial Alliance Insurance & Financial Services Inc	0.01%	25 606 $
TECHNICAL SAFETY BC	0.01%	25 554 $
Windsor Building Supplies Ltd	0.01%	25 471 $
Archie Johnstone Plumbing & Heating	0.01%	25 266 $
Casna Holdings Ltd $	0.01%	25 209 $

Subventions et contributions

Paiements versés à titre de subventions ou de contributions, divulgués séparément.

Tourism Nanaimo Society	842 653 $
The Port Theatre Society	713 087 $
Nanaimo Prosperity Corporation	665 000 $
Nanaimo Systems Planning Organization Society	480 000 $
Nanaimo & District Museum Society	432 480 $
Nanaimo Art Gallery	426 678 $
Connective Support Society	350 000 $
McGirr Field	102 680 $
Vancouver Island Symphony	100 965 $
Snuneymuxw First Nation	84 426 $
School District No 68	81 623 $
Nanaimo Community Archives	71 849 $
Central Vancouver Island Multicultural Society	69 437 $
Boys and Girls Club of Central Vancouver Island	69 340 $
Nanaimo Family Life Association	56 500 $
Greater Nanaimo Chamber of Commerce	56 250 $
Theatreone Performance Society	51 750 $
Crimson Coast Dance Society	50 778 $
Canadian Mental Health Association	50 000 $
Nanaimo Area Land Trust	49 966 $
Nanaimo International Jazz Festival Association	47 040 $
Nanaimo 2025 55+ BC Games Society	44 000 $
Nanaimo Foodshare Society	35 265 $
Pacific Coast Stage Company	34 295 $
Nanaimo Hornets RFC	33 973 $
Nanaimo Blues Society	31 200 $
Nanaimo African Heritage Society	30 930 $
Catnap Society	25 000 $
Island Crisis Care Society	25 000 $

Source : Statement of Financial Information (SOFI), exercice 2025 · Consulter le document source

Les montants sont des paiements annuels agrégés par fournisseur (comptabilité de caisse), divulgués en vertu du Financial Information Regulation de la C.-B. (annexe 1, art. 7). Ils comprennent les services publics, les assurances et les paiements à d'autres administrations — pas seulement les contrats d'approvisionnement — et peuvent différer des états financiers, préparés selon la comptabilité d'exercice.