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Public Accounts of Ontario 2003-04 Volume 3 / Comptes Publiques De L TABLE OF CONTENTS/TABLE DE MATIÈRES GENERAL/GÉNÉRALITÉS Page A Guide to Public Accounts ........................................................................5 Guide d’interprétation des comptes publics ............................................................7 Ontario Public Sector Salary Disclosure/Divulgation des traitements dans le secteur public de l’Ontario.............9 MINISTRY STATEMENTS/ÉTATS DES MINISTÈRES Agriculture and Food/Agriculture et Alimentation ......................................................65 Assembly, Office of the/Bureau de l’Assemblée législative ...............................................69 Attorney General/Procureur général .................................................................73 Cabinet Office/Bureau du Conseil des ministres........................................................81 Chief Election Officer, Office of the/Bureau du directeur général des élections ...............................83 Citizenship/Affaires civiques ......................................................................85 Community, Family and Children’s Services/Services à la collectivité, à la famille et à l’enfance .................87 Consumer and Business Services/Services aux consommateurs et aux entreprises ............................109 Culture/Culture ................................................................................111 Education/Éducation ...........................................................................113 Energy/Énergie ................................................................................119 Enterprise, Opportunity and Innovation/Entreprise, Débouchés et Innovation ................................121 Environment/Environnement .....................................................................125 Finance/Finances...............................................................................127 Francophone Affairs, Office of/Office des affaires francophones ..........................................135 Health and Long-Term Care/Santé et Soins de longue dureé .............................................137 Intergovernmental Affairs/Affaires intergouvernementales ..............................................177 Labour/Travail ................................................................................179 Lieutenant Governor, Office of the/Bureau du lieutenant-gouverneur ......................................181 Management Board Secretariat/Secrétariat du Conseil de gestion .........................................183 Municipal Affairs and Housing/Affaires municipales et Logement ........................................187 Native Affairs Secretariat, Ontario/Secrétariat des affaires autochtones de l’Ontario ..........................191 Natural Resources/Richesses naturelles .............................................................193 Northern Development and Mines/Développement du Nord et Mines ......................................201 Ombudsman Ontario/Ombudsman Ontario ...........................................................203 Premier, Office of the/Cabinet du Premier ministre ....................................................205 Provincial Auditor, Office of the/Bureau du vérificateur provincial........................................207 Public Safety and Security/Sûreté et Sécurité publique .................................................209 Tourism and Recreation/Tourisme et Loisirs .........................................................219 Training, Colleges and Universities/Formation, Collèges et Universités ....................................221 Transportation/Transports ....................................................................... 227 3 A GUIDE TO PUBLIC ACCOUNTS 1. SCOPE OF THE PUBLIC ACCOUNTS The 2003-2004 Public Accounts of the Province of Ontario comprise the Annual Report and Financial Statements and three volumes: Volume 1 contains the Consolidated Revenue Fund schedules and Ministry statements. It provides a comparison of actual expenses to appropriations. The Consolidated Revenue Fund reflects the financial activities of ministries on an accrual basis. Volume 2 contains the financial statements of significant provincial crown corporations, boards and commissions which are part of the government’s reporting entity and other miscellaneous financial statements. Volume 3 contains detailed schedules of payments made from the Consolidated Revenue Fund by ministries to employees, vendors and transfer payment recipients. It also contains the Ontario Public Sector Salary Disclosure. 2. A GUIDE TO VOLUME 3 OF THE PUBLIC ACCOUNTS Detailed schedules of cash payments made by ministries are listed under the categories below. Transactions between ministries are not reported in this volume. (1) Voted Appropriations (a) Salaries and Wages Suppliers of temporary help services who received payments equal to or exceeding $50,000 are listed here. Public service, Crown and Other employees receiving payments equal to or exceeding $100,000 are listed in the Public Sector Salary Disclosure. (b) Employee Benefits As the employer, Management Board Secretariat makes payments on behalf of all ministries to suppliers for employee benefits. Payments equal to or exceeding $50,000 made directly to a supplier by the ministry for employee benefits are listed here. (c) Travel Employee Travel payments equal to or exceeding $10,000 are listed alphabetically by employee. Travel payments made for Ministers, Parliamentary Assistants and Deputy Ministers are included regardless of amount. (d) Transfer Payments Total payments for grants, subsidies or assistance to persons, businesses, non-commercial institutions, and other government bodies equal to or exceeding $120,000 are listed under various subheadings appropriate to the individual ministry. (e) Other Payments All other payments to suppliers of goods and services, to debtors under loan agreements, investments in the shares of Crown corporations or other entities, acquisition and construction of buildings and roads, acquisition of land and special transactions such as interest incentives and subsidies, guarantees honoured, losses on loans and repayable grants equal to or exceeding $50,000 are listed here. (2) Statutory Payments All payments made for statutory appropriations are listed here individually regardless of the amount. 5 GUIDE D’INTERPRÉTATION DES COMPTES PUBLICS 1. PRÉSENTATION DES COMPTES PUBLICS Les Comptes publics de la province de l’Ontario pour 2003-2004 comprennent le Rapport annuel et États financiers et sont présentés en trois volumes : Le volume 1 contient les annexes pertinentes au Trésor et les états des ministères. Les dépenses réelles y sont comparées aux crédits votés. Les activités financières des différents ministères gouvernementaux sont inscrites au Trésor selon la méthode de comptabilité d’exercice. Le volume 2 contient les états financiers des principaux conseils, commissions et sociétés de la Couronne du gouvernement provincial qui font partie de l’entité comptable, ainsi que certains autres états financiers. Le volume 3 contient le détail des paiements faits à partir du Trésor par les ministères et versés aux employés, aux fournisseurs et aux bénéficiaires de paiements de transfert. Il contient également les traitements divulgués en vertu de la Loi de 1996 sur la divulgation des traitements dans le secteur public. 2. GUIDE D’INTERPRÉTATION DU VOLUME 3 DES COMPTES PUBLICS Les détails des paiements faits par les ministères sont présentés selon les catégories suivantes. Sont exclues les transactions entre ministères. (1) Crédits votés (a) Traitements et salaires Les fournisseurs de services de personnel temporaire qui ont reçu des paiements cumulés supérieurs à 50 000 $ sont énumérés ici. Les employés de la fonction publique, de la Couronne et autres qui reçoivent des paiements égaux ou supérieurs à 100 000 $ sont indiqués dans la section sur la divulgation des traitements dans le secteur public. (b) Avantages sociaux À titre d’employeur, le Secrétariat du Conseil de gestion fait des paiements aux fournisseurs au nom de tous les ministères pour les avantages sociaux. Les paiements égaux ou supérieurs à 50 000 $ faits directement à un fournisseur par le ministère au titre des avantages sociaux sont indiqués ici. (c) Frais de déplacement Les noms des fonctionnaires dont les frais de déplacement sont supérieurs à 10 000 $ sont indiqués par ordre alphabétique. Les frais de déplacement des ministres, adjoints parlementaires et sous-ministres sont indiqués sans qu’il soit tenu compte des montants en cause. (d) Paiements de transfert Les subventions, subsides et différents versements effectués à des particuliers, entreprises, organismes sans but lucratif et autres organismes gouvernementaux qui sont égaux ou supérieurs à 120 000 $ sont indiqués sous les différentes rubriques de chaque ministère. (d) Autres paiements Tous les autres paiements aux fournisseurs de biens et de services ainsi qu’aux débiteurs en vertu de conventions de prêt, les investissements dans les sociétés de la Couronne ou d’autres entités, l’acquisition et la construction d’immeubles et de routes, l’acquisition de terres et les opérations particulières comme les bonifications d’intérêts et les subsides, les garanties honorées, les pertes sur les prêts et les subventions remboursables qui sont égaux ou supérieurs à 50 000 $ sont indiqués ici. (2) Crédits législatifs Les montants versés sont indiqués aux postes individuels des crédits législatifs sans égard au montant. 7 PUBLIC ACCOUNTS/COMPTES PUBLICS,
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