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Public Accounts of Ontario Ministry Statements and Schedules 2019–2020

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Public Accounts of Ontario Ministry Statements and Schedules 2019–2020 Treasury Board Secretariat Public Accounts of Ontario Ministry Statements and Schedules 2019–2020 TABLE OF CONTENTS Page A Guide to the Public Accounts .............................................................................................................. iii Sources of Additional Information ........................................................................................................... vi Section 1 ─ Schedules of Revenue and Expenses Details of Revenue ................................................................................................................................. 1-1 Summary of Revenue by Main Classification and Ministry ..................................................................... 1-16 Summary of Expenses by Standard Accounts Classification and Ministry ............................................. 1-18 Summary of Expenses by Standard Accounts Classification and Ministry − Operating .......................... 1-20 Summary of Expenses by Standard Accounts Classification and Ministry − Capital .............................. 1-22 Ontario Opportunities Fund..................................................................................................................... 1-24 Section 2 ─ Ministry Statements Agriculture, Food and Rural Affairs ......................................................................................................... 2-1 Assembly, Office of the ........................................................................................................................... 2-15 Attorney General ..................................................................................................................................... 2-23 Auditor General, Office of the ................................................................................................................. 2-49 Cabinet Office ......................................................................................................................................... 2-53 Chief Electoral Officer, Office of the ........................................................................................................ 2-59 Children, Community and Social Services .............................................................................................. 2-65 Economic Development and Job Creation and Trade ............................................................................ 2-81 Education ................................................................................................................................................ 2-93 Energy, Northern Development and Mines ............................................................................................. 2-107 Environment, Conservation and Parks ................................................................................................... 2-127 Finance ................................................................................................................................................... 2-147 Francophone Affairs ............................................................................................................................... 2-169 Government and Consumer Services ..................................................................................................... 2-175 Health and Long-Term Care ................................................................................................................... 2-203 Indigenous Affairs ................................................................................................................................... 2-237 Infrastructure ........................................................................................................................................... 2-243 Labour .................................................................................................................................................... 2-253 Lieutenant Governor, Office of the .......................................................................................................... 2-269 Municipal Affairs / Housing ..................................................................................................................... 2-273 Natural Resources and Forestry ............................................................................................................. 2-285 Ombudsman Ontario ............................................................................................................................. 2-301 Premier, Office of the .............................................................................................................................. 2-307 Seniors and Accessibility ........................................................................................................................ 2-311 Solicitor General ..................................................................................................................................... 2-321 Tourism, Culture and Sport ..................................................................................................................... 2-355 Training, Colleges and Universities ........................................................................................................ 2-373 Transportation ......................................................................................................................................... 2-387 Treasury Board Secretariat ..................................................................................................................... 2-407 Cap and Trade Wind Down Account ....................................................................................................... 2-431 i TABLE OF CONTENTS − Continued Page Section 3 ─ Schedules of Debt Issues of Long-Term Debt ...................................................................................................................... 3-1 Retirement of Long-Term Debt ............................................................................................................... 3-5 Net Change in Short-Term Debt ............................................................................................................. 3-11 Summary of Debt Outstanding ................................................................................................................ 3-12 Outstanding Debt .................................................................................................................................... 3-14 Ontario Electricity Financial Corporation (OEFC) Transactions .............................................................. 3-36 Section 4 ─ Other Supplementary Schedules Loans and Investments ........................................................................................................................... 4-1 Funds and Other Liabilities ..................................................................................................................... 4-8 Contingent Liabilities – Obligations Guaranteed by the Province of Ontario ........................................... 4-14 Claims Against the Crown....................................................................................................................... 4-16 Losses Deleted from Accounts ............................................................................................................... 4-20 Revenue Remission ................................................................................................................................ 4-21 ii PUBLIC ACCOUNTS, 2019-2020 A GUIDE TO THE PUBLIC ACCOUNTS 1 SCOPE OF THE PUBLIC ACCOUNTS The 2019-2020 Public Accounts of the Province of Ontario comprise the Annual Report and Consolidated Financial Statements and three volumes: The Ministry Statements and Schedules (formerly Volume 1) contains ministry statements and detailed schedules of debt and other items. The ministry statements reflect the financial activities of the government’s ministries on the accrual basis of accounting, providing a comparison of appropriations with actual spending. Ministry expenses include all expenses that are subject to appropriation approved by the Legislative Assembly, but exclude adjustments arising from consolidation of government organizations whose expenses are not appropriated. The Detailed Schedule of Payments (formerly Volume 3) contains the details of payments made by ministries to Vendors (including sales tax) and transfer payments that are not deemed to be prohibited by the Freedom of Information and Protection of Privacy Act Starting in 2018–19, the Financial Statements of Government Organizations and Business Enterprises (formerly Volume 2) no longer forms a part of the Public Accounts. Individual statements of significant provincial corporations, boards and commissions that are part of the government’s reporting entity, as well as other miscellaneous financial statements are available via web link to the organization’s website through ontario.ca/publicaccounts or upon request. 2 A GUIDE TO THE MINISTRY STATEMENTS AND SCHEDULES OF THE PUBLIC ACCOUNTS (1) Schedules of Revenue and Expenses (2) Ministry Statements Individual ministry statements of financial activity are provided in this section. The following five separate statements are presented for each ministry as applicable. (a) “Summary Statement of Expenses and Assets by Program” This Statement provides an overview of the expenses and assets by program compared with the related
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