26. Eligible expenditures: Current gross expenditures before deduction of any revenue are eligible in the operating budget of an institution or regional council for financing by the Minister provided that the following conditions are met:
(1) they must be made for the provision of the services that the institution or regional council is bound to provide, but subject to the budget transmitted by the Minister or renewed, and in so far as they do not involve a larger budget for subsequent fiscal years;
(2) in the case of expenditures described in classes c and d of subparagraph 3 but made by an institution within the framework of an investment project, they must result in an economy of current operating expenditures which, over a maximum 5-year period, is equal to the cost of the capital invested and its financing and the annual charges required in the operating budget for transfer to capital expenditure must never be greater than the savings realized by the project during the year;
(3) they must not belong to the following classes:
(a) charges reflecting the depreciation of buildings, furnishings and equipment;
(b) sums exceeding the standards and scales adopted by the Government under section 154 of the Act for the remuneration and other conditions of employment of general managers, senior and intermediate officers and other staff members;
(c) payments by an institution for the purchase or rental with option to buy of depreciable furnishings or equipment;
(d) payments made for the purchase or construction of immovables, or major repairs, renovations and improvements to immovables occupied by an institution, in order to increase the interior space of buildings or complete any part left unfinished during the original construction.
Notwithstanding the foregoing, in the case of a public institution, the Minister may, in addition to the budget transmitted, reimburse the institution for the expenditures in classes c and d of subparagraph 3 of the first paragraph.
In the case of a private institution covered by section 177 of the Act, the Minister may grant reimbursements of expenditures in class a of subparagraph 3 of the first paragraph under the terms of the agreement made between the Minister and the institution.