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5HVSRQVLYH'HFLVLRQVɿ6XVWDLQDELOLW\ɿ+HDOWKDQG:HOO%HLQJɿ6WURQJ)LVFDO0DQDJHPHQWɿ3URWHFWLQJ 9XOQHUDEOH3HRSOHɿ5HVSRQVLEOH0DQDJHPHQWɿ/LVWHQLQJWR1HZIRXQGODQGHUVDQG/DEUDGRULDQVɿ/DERXU 6WURQJ&RPPXQLWLHVɿ,QFOXVLRQɿ<RXWKɿ9LEUDQW(FRQRP\ɿ%XVLQHVVɿ3URWHFWLQJ9XOQHUDEOH3HRSOH ɿ5HVSRQVLEOH0DQDJHPHQWɿ/LVWHQLQJWR1HZIRXQGODQGHUVDQG/DEUDGRULDQVɿ/DERXUɿ6WURQJ&RPPXQLWLHV ,QFOXVLRQɿ<RXWKɿ9LEUDQW(FRQRP\ɿ%XVLQHVVɿ3URWHFWLQJ9XOQHUDEOH3HRSOHɿ5HVSRQVLEOH0DQDJHPHQW &RQWLQXHG3URVSHULW\ɿ1DWXUDO5HVRXUFHVɿ6HQLRUVɿ3URJUDPVDQG6HUYLFHVɿ(FRQRPLF%HQHÀWVɿ (VWLPDWHV 6KDUHG3URVSHULW\)DLU6RFLHW\%DODQFHG2XWORRN NEWFOUNDLAND AND LABRADOR ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2014-15 Prepared by The Budgeting Division of The Department of Finance under the direction of The Honourable Charlene Johnson March 27, 2014 PRESENTED TO THE HOUSE OF ASSEMBLY AS SUPPLEMENTARY INFORMATION TO THE BUDGET ADDRESS ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2014-15 TABLE OF CONTENTS Section Table of Statements and Exhibits DEPARTMENTAL ESTIMATES: General Government Sector and Legislative Branch General Government Sector Consolidated Fund Services .......................................................................................................................... 1 Executive Council .......................................................................................................................................... 2 Finance ........................................................................................................................................................... 3 Public Service Commission ............................................................................................................................ 4 Service Newfoundland and Labrador ............................................................................................................. 5 Transportation and Works .............................................................................................................................. 6 Legislative Branch Legislature ...................................................................................................................................................... 7 Resource Sector Advanced Education and Skills ...................................................................................................................... 8 Environment and Conservation ...................................................................................................................... 9 Fisheries and Aquaculture .............................................................................................................................. 10 Innovation, Business and Rural Development ................................................................................................ 11 Natural Resources .......................................................................................................................................... 12 Tourism, Culture and Recreation .................................................................................................................... 13 Social Sector Child, Youth and Family Services ................................................................................................................... 14 Education ....................................................................................................................................................... 15 Health and Community Services .................................................................................................................... 16 Justice ............................................................................................................................................................ 17 Municipal and Intergovernmental Affairs ........................................................................................................ 18 Newfoundland and Labrador Housing Corporation......................................................................................... 19 APPENDICES: I Estimate of Tax Expenditures ............................................................................................................ A-1 II Summary of Salary Costs by Department 2014-15 and 2013-14 Revised ......................................... A-2 III Public Sector Debt 2010 to 2014 ....................................................................................................... A-3 IV Estimated Interest and Debt Retirement 2014-15 .............................................................................. A-4 V Details of Capital Expenditures – Estimates 2014-15 ........................................................................ A-5 VI Details of Tangible Capital Asset Acquisitions - Estimates 2014-15 .................................................. A-6 ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2014-15 Page INTRODUCTION ........................................................................................................................................... i STATEMENTS: I Summary of Cash (Requirement) / Contribution 2014-15 and 2013-14 Revised ........................................... iv II Provincial and Federal Revenues 2014-15 and 2013-14 Revised ................................................................. v III Current and Capital Account Expenditures 2014-15 and 2013-14 Revised ................................................... vi IV Current Account Expenditures 2014-15 and 2013-14 Revised ...................................................................... vii V Capital Account Expenditures 2014-15 and 2013-14 Revised ....................................................................... viii EXHIBITS: I Summary and Chart - “Where the Money Comes From” ................................................................................ ix II Summary and Chart - “Where the Money Goes” ............................................................................................ x III Summary and Chart - Gross Capital Account Expenditures .......................................................................... xi IV Summary and Chart - Gross Government Expenditures Current and Capital ................................................ xii V Summary and Chart - Budgetary Financing Sources ..................................................................................... xiii VI Summary of Expenditures and Related Revenues By Main Object and Sector 2014-15 and 2013-14 Revised ..................................................................................................................................... xiv ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2014-15 INTRODUCTION The financial plan of the Province is the consolidated summary budget as presented in the Budget 2014 document. It combines the projected accrual revenue and expenses of the Consolidated Revenue Fund with the budget of various Crown Corporations, Boards and Authorities which are controlled by the Government of Newfoundland and Labrador. These organizations are accountable for the administration of their financial affairs and resources either to a Minister of the Government or directly to the Legislature. The statements in the Budget document present the projected consolidated accrual revenues and expenses and information on the consolidated change in net debt. A reconciliation of the difference between the Budget accrual figures and the cash based Estimates is also provided. The Estimates of the Program Expenditure and Revenue is a supplementary document prepared in accordance with the Financial Administration Act to present the 2014-15 departmental spending appropriations of the Consolidated Revenue Fund to the House of Assembly for the fiscal year commencing April 1, 2014. It outlines the estimated expenditures and revenues for the year and reflects policies, programs and priorities of Government in the form prescribed by Treasury Board. For comparative purposes, a revised forecast for the previous fiscal year is presented as well as the previous year's budgeted figures, restated where appropriate, to reflect departmental restructuring. The Consolidated Revenue Fund, pursuant to the Financial Administration Act, is comprised of all public money over which the Legislature has power of appropriation, excepting money that is otherwise specially disposed of by the Legislature. Such public money is to be appropriated to the public
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