translate English to French: In the case of grants which do not form part of an existing program, the expense is recognized when the Government announces a decision to make a non-recurring transfer, provided the enabling legislation or authorization for payment receives parliamentary approval prior to the completion of the financial statements; o Contributions are recognized in the year in which the recipient has met the eligibility criteria or fulfilled the terms of a contractual transfer agreement; o Vacation pay and compensatory leave are expensed as the benefits accrue to employees under their respective terms of employment. o Services provided without charge by other government departments for accommodation, the employer’s contribution to the health and dental insurance plans and legal services are recorded as operating expenses at their estimated cost.
e) Charges – Les charges sont comptabilisées selon la méthode de la comptabilité d’exercice : o Les subventions sont constatées dans l’exercice au cours duquel le paiement est dû ou au cours duquel le récipiendaire a satisfait aux critères d’admissibilité.