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Estimates of the Program Expenditure and Revenue of the Consolidated Revenue Fund 2019-20

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Estimates of the Program Expenditure and Revenue of the Consolidated Revenue Fund 2019-20 NEWFOUNDLAND AND LABRADOR ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2019-20 Prepared by The Department of Finance under the direction of The Honourable Tom Osborne Minister of Finance April 16, 2019 PRESENTED TO THE HOUSE OF ASSEMBLY AS SUPPLEMENTARY INFORMATION TO ET H BUDGET ADDRESS THIS PAGE INTENTIONALLY LEFT BLANK ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2019-20 TABLE OF CONTENTS Table of Statements and Exhibits DEPARTMENTAL ESTIMATES: Page General Government Sector and Legislative Branch General Government Sector Consolidated Fund Services ......................................................................................................................... 5 Executive Council .......................................................................................................................................... 15 Finance.......................................................................................................................................................... 35 Public Procurement Agency........................................................................................................................... 43 Public Service Commission ........................................................................................................................... 47 Service Newfoundland and Labrador ............................................................................................................ 51 Transportation and Works ............................................................................................................................. 65 Legislative Branch Legislature ..................................................................................................................................................... 89 Resource Sector Advanced Education, Skills and Labour ..................................................................................................... 103 Fisheries and Land Resources ................................................................................................................... 123 Natural Resources ....................................................................................................................................... 145 Tourism, Culture, Industry and Innovation .................................................................................................. 155 Social Sector Children, Seniors and Social Development ................................................................................................ 173 Education and Early Childhood Development ............................................................................................. 181 Health and Community Services ................................................................................................................. 193 Justice and Public Safety ............................................................................................................................ 201 Municipal Affairs and Environment............................................................................................................... 217 Newfoundland and Labrador Housing Corporation ..................................................................................... 237 APPENDICES: I Estimate of Tax Expenditures ........................................................................................................ A-1 II Summary of Salary Costs by Department 2019-20 and 2018-19 Revised ..................................... A-2 III Public Sector Debt 2015 to 2019 ................................................................................................... A-3 IV Estimated Interest and Debt Retirement 2019-20.......................................................................... A-4 V Details of Tangible Capital Asset Acquisitions - Estimates 2019-20 ................................................. A-5 VI Summary of 2018-19 Restatements by Department ..................................................................... A-6 THIS PAGE INTENTIONALLY LEFT BLANK ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2019-20 Page INTRODUCTION ........................................................................................................................................... i STATEMENTS: I Summary of Cash Requirements 2019-20 and 2018-19 Revised .................................................................. iv II Provincial and Federal Revenues 2019-20 and 2018-19 Revised ................................................................ v III Current and Capital Account Expenditures 2019-20 and 2018-19 Revised ................................................... vi IV Current Account Expenditures 2019-20 and 2018-19 Revised ...................................................................... vii V Capital Account Expenditures 2019-20 and 2018-19 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 Revenue By Main Object and Sector 2019-20 and 2018-19 Revised ..................................................................................................................................... xiv THIS PAGE INTENTIONALLY LEFT BLANK ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2019-20 INTRODUCTION The financial plan of the Province is the consolidated summary budget as presented in the Budget 2019 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. The Estimates of the Program Expenditure and Revenue is a supplementary document prepared in accordance with the Financial Administration Act to present the 2019-20 departmental spending appropriations of the Consolidated Revenue Fund to the House of Assembly for the fiscal year commencing April 1, 2019. 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 service of the Province by the Legislature, the expenditure of which is assigned to the various Government departments. The Estimates document reflects the 2019-20 expenditures and revenues, as noted above, of the Consolidated Revenue Fund on a modified cash basis. The accrual based information and annual results of operations are presented in the Budget 2019 document. PROGRAM STRUCTURE The program structure of the Estimates represents the manner in which Government divides the financial plan into areas of responsibility and accountability. The Estimates are classified into the following groups: Sector - A Sector constitutes a division of the Estimates into broad areas to which funding is provided, that is, General Government, Resource and Social. Department - A Department represents a major policy area to which funding is provided. Each Department is headed by a Minister who is accountable and responsible for its operations (for example – Justice and Public Safety). Program - Programs are major groupings of the significant functions and responsibilities performed or delivered by a Department (for example - Public Protection). Sub-program - Sub-programs are divisions of each program which further define areas of responsibility and accountability for program delivery purposes (for example – Police Protection). Activity - Activities represent the lowest division of the Program Estimates and constitute a specific service or function being funded (for example – Royal Newfoundland Constabulary). Activities are the level at which the House of Assembly votes funding and are the level used for appropriation control. i EXPENDITURES Budgetary Budgetary expenditures are those incurred by Government in the course of achieving its policy and program objectives. Expenditures are
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