Estimates and Supplementary Detail: Budget 2021-22
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Budget 2021–22 Estimates and Supplementary Detail Budget 2021–22 Estimates and Supplementary Detail © Crown copyright, Province of Nova Scotia, 2021 Estimates and Supplementary Detail Finance and Treasury Board March 2021 ISBN: 978-1-77448-177-6 Table of Contents 1. Explanatory Notes Introduction _________________________________________________________________________IV Estimates Format ___________________________________________________________________IV General Revenue Fund Spending Authority – Expense Basis __________________________V Tangible Capital Assets ______________________________________________________________V Funded Staff ________________________________________________________________________V Financial Reporting and Accounting Policies _________________________________________VI Measurement Uncertainty ___________________________________________________________XI 2. Summaries Budgetary Summary – Statement of Operations ______________________________________1.1 Ordinary Revenue – Summary _______________________________________________________1.2 Ordinary Recoveries – Summary _____________________________________________________1.3 Net Income from Government Business Enterprises __________________________________1.4 Departmental Expenses – Summary _________________________________________________1.5 Restructuring Costs – Summary _____________________________________________________1.6 Refundable Tax Credits ______________________________________________________________1.6 Pension Valuation Adjustment _______________________________________________________1.7 Debt Servicing Costs – Summary ____________________________________________________1.7 Tangible Capital Assets ______________________________________________________________1.8 Sinking Fund Instalments and Serial Retirements _____________________________________1.10 Projected Consolidated Statement of Net Debt _______________________________________1.11 Statutory Capital Items ______________________________________________________________1.12 Funded Staff – Summary ____________________________________________________________1.14 3. Ordinary Revenue Detail Ordinary Revenue Detail _____________________________________________________________2.1 i Table of Contents (continued) 4. Departmental Detail Agriculture __________________________________________________________________________3.1 Communities, Culture and Heritage __________________________________________________4.1 Community Services ________________________________________________________________5.1 Education and Early Childhood Development _________________________________________6.1 Energy and Mines ___________________________________________________________________7.1 Environment and Climate Change ____________________________________________________8.1 Finance and Treasury Board __________________________________________________________9.1 Finance and Treasury Board – Debt Servicing Costs __________________________________10.1 Fisheries and Aquaculture ___________________________________________________________11.1 Health and Wellness _________________________________________________________________12.1 Inclusive Economic Growth __________________________________________________________13.1 Infrastructure and Housing __________________________________________________________14.1 Justice _____________________________________________________________________________15.1 Labour and Advanced Education _____________________________________________________16.1 Labour and Advanced Education – Assistance to Universities _________________________17.1 Lands and Forestry __________________________________________________________________18.1 Municipal Affairs ____________________________________________________________________19.1 Public Service _______________________________________________________________________20.1 Communications Nova Scotia ___________________________________________________20.4 Elections Nova Scotia ___________________________________________________________20.5 Executive Council _______________________________________________________________20.6 Freedom of Information and Protection of Privacy Review Office __________________20.10 Government Contributions to Benefit Plans _______________________________________20.11 Human Rights Commission _____________________________________________________20.12 Intergovernmental Affairs _______________________________________________________20.13 Legislative Services _____________________________________________________________20.14 ii Table of Contents (continued) Departmental Detail (continued) Public Service (continued) Nova Scotia Police Complaints Commissioner ____________________________________20.18 Nova Scotia Securities Commission _____________________________________________20.19 Nova Scotia Utility and Review Board ____________________________________________20.20 Office of Equity and Anti-Racism Initiatives ______________________________________20.21 Office of Immigration and Population Growth ____________________________________20.22 Office of L’nu Affairs _____________________________________________________________20.23 Office of the Auditor General _____________________________________________________20.24 Office of the Ombudsman ________________________________________________________20.25 Public Prosecution Service _______________________________________________________20.26 Public Service Commission ______________________________________________________20.27 Regulatory Affairs and Service Effectiveness _____________________________________20.28 Seniors _____________________________________________________________________________21.1 Service Nova Scotia and Internal Services ____________________________________________22.1 Transportation and Active Transit ____________________________________________________23.1 iii Province of Nova Scotia 2021-2022 Estimates Explanatory Notes Introduction The 2021-2022 Estimates represent the financial plan of the Province of Nova Scotia (Province) presented by the Government to the House of Assembly for the fiscal year commencing April 1, 2021. The Estimates provide the estimated revenues, expenses, capital purchases, and debt management payments for the year based upon the policies, programs, and priorities of the government. Estimates Format The Budgetary Summary presents the revenue, departmental expenses, refundable tax credits, pension valuation adjustment, and debt servicing costs of the General Revenue Fund and additional adjustments for the impact of consolidation. Revenues, within the General Revenue Fund, include ordinary revenues and ordinary recoveries. Net income of Government Business Enterprises, including Halifax-Dartmouth Bridge Commission, Highway 104 Western Alignment Corporation, Nova Scotia Gaming Corporation, and Nova Scotia Liquor Corporation is also included in Revenues. Departmental expenses, within the General Revenue Fund, are presented on a gross basis by the primary categories of salaries and benefits, operating costs, and grants and contributions, less chargeables to other departments. Departmental expenses are also presented by programs and services in the supplementary information. Consolidation adjustments in the Budgetary Summary include the net revenues and expenses of Governmental Units, such as the Health Authorities, Regional Centres for Education and Conseil scolaire acadien provincial, other governmental units, and government partnership arrangements. The expected net results of governmental units and government partnership arrangements are presented at the summary level for information purposes as they form part of the total provincial surplus or deficit. With the inclusion of these entities, the Budgetary Summary represents the expected operating results of the complete Government Reporting Entity. Spending authority for each of these entities is provided in their separate legislation; therefore, a specific appropriation is not required in this 2021-2022 Budget. iv General Revenue Fund Spending Authority – Expense Basis Departmental expenses shown in the Budgetary Summary for 2020-2021 and 2021-2022 are shown at gross amounts less chargeables to other departments while other fees and charges, and cost recoveries are included in revenues. The departmental expenses summary and resolutions (votes) for each department represent the total departmental spending authority. By providing for spending authority on a gross departmental expense basis, program costs are represented at their full costs and departments are able to ensure effective financial management in the delivery of programs and services, which enhances financial responsibility and accountability. Tangible Capital Assets Tangible capital assets have useful lives extending beyond the accounting period, are held for use in the production or supply of goods and services, and are not intended for sale in the ordinary course of operations. Tangible capital assets are recorded at gross historical cost, or estimated cost when the actual cost is unknown, and include all costs directly attributable to the acquisition, construction, development, installation, and betterment of the tangible capital asset. Any financial contribution towards a tangible capital asset is recorded as revenue in the fiscal year when the related eligible tangible capital asset expenditures have been incurred. Tangible capital assets include land, buildings, major equipment, computer equipment and software, vehicles, ferries,