Estimates and Supplementary Detail © Crown Copyright, Province of Nova Scotia, 2016 Table of Contents
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Estimates and Supplementary Detail © Crown copyright, Province of Nova Scotia, 2016 Table of Contents 1. Explanatory Notes Introduction _________________________________________________________________________ IV Estimates Format ____________________________________________________________________ IV General Revenue Fund Spending Authority – Expense Basis __________________________ V Tangible Capital Assets ______________________________________________________________ V Government Restructuring ___________________________________________________________ V Funded Staff _________________________________________________________________________ VI Financial Reporting and Accounting Policies __________________________________________ VI Measurement Uncertainty ____________________________________________________________ XII 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 Business ____________________________________________________________________________ 4.1 Communities, Culture and Heritage ___________________________________________________ 5.1 Community Services _________________________________________________________________ 6.1 Education and Early Childhood Development _________________________________________ 7.1 Energy _______________________________________________________________________________ 8.1 Environment _________________________________________________________________________ 9.1 Finance and Treasury Board __________________________________________________________ 10.1 Finance and Treasury Board – Debt Servicing Costs __________________________________ 11.1 Fisheries and Aquaculture ____________________________________________________________ 12.1 Health and Wellness _________________________________________________________________ 13.1 Internal Services _____________________________________________________________________ 14.1 Justice ______________________________________________________________________________ 15.1 Labour and Advanced Education _____________________________________________________ 16.1 Labour and Advanced Education – Assistance to Universities _________________________ 17.1 Municipal Affairs _____________________________________________________________________ 18.1 Natural Resources ____________________________________________________________________ 19.1 Public Service ________________________________________________________________________ 20.1 Aboriginal Affairs ________________________________________________________________ 20.4 Communications Nova Scotia ____________________________________________________ 20.5 Elections Nova Scotia ___________________________________________________________ 20.6 Executive Council ________________________________________________________________ 20.7 Office of the Information and Privacy Commissioner ______________________________ 20.11 Government Contributions to Benefit Plan ________________________________________ 20.12 Human Rights Commission ______________________________________________________ 20.13 Intergovernmental Affairs ________________________________________________________ 20.14 Legislative Services _____________________________________________________________ 20.15 ii Table of Contents (continued) Departmental Detail (continued) Public Service (continued) Nova Scotia Home for Colored Children Restorative Inquiry _______________________ 20.19 Nova Scotia Police Complaints Commissioner ____________________________________ 20.20 Nova Scotia Securities Commission ______________________________________________ 20.21 Nova Scotia Utility and Review Board ____________________________________________ 20.22 Office of Immigration ____________________________________________________________ 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 Service Nova Scotia _____________________________________________________________ 20.29 Seniors ______________________________________________________________________________ 21.1 Transportation and Infrastructure Renewal ____________________________________________ 22.1 iii Province of Nova Scotia 2016-2017 Estimates Explanatory Notes Introduction The 2016-2017 Estimates represent the financial plan of the Province presented by the Government to the House of Assembly for the fiscal year commencing April 1, 2016. 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 Provincial Lotteries and Casino 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 revenues and expenses of Governmental Units, such as the Health Authorities, school boards, other governmental units and Government Partnership Arrangements. With the inclusion of these entities, the Budgetary Summary represents the expected operating results of the complete Government Reporting Entity. The expected results of Governmental Units, Government Partnership Arrangements and Government Business Enterprises are presented at the summary level for information purposes as they form part of the total provincial surplus or deficit. Spending authority for each of these entities is provided in their separate legislation; therefore, a specific appropriation is not required in this 2016-2017 Budget. iv General Revenue Fund Spending Authority – Expense Basis Departmental expenses shown in the Budgetary Summary for 2015-2016 and 2016-2017 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 and installation of the Tangible Capital Asset, except interest. 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, roads, highways, and