Budget 2009 Estimates
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Nova Scotia Estimates For the fiscal year 2009–2010 TheThe Honourable Honourable Graham Jamie Steele Muir Minister of Finance PROVINCE OF NOVA SCOTIA 2009-2010 ESTIMATES TABLE OF CONTENTS EXPLANATORY NOTES Introduction ...................................................................... vi Estimates Format .................................................................. vi Consolidated Fund Spending Authority - Expense Basis .................................. vii Supplementary Detail .............................................................. vii Tangible Capital Assets ............................................................. vii Government Restructuring .......................................................... viii Funded Staff ..................................................................... ix Financial Reporting and Accounting Policies ............................................ ix Measurement Uncertainty ........................................................... xvi i TABLE OF CONTENTS (continued) SUMMARIES Budgetary Summary - Statement of Operations ......................................... 1.1 Ordinary Revenue - Summary ....................................................... 1.3 Fees and Other Charges - Summary .................................................. 1.4 Ordinary Recoveries - Summary ..................................................... 1.5 Departmental Expenses - Summary ................................................... 1.6 Restructuring Costs - Summary ...................................................... 1.7 Pension Valuation Adjustment ....................................................... 1.8 Debt Servicing Costs - Summary .................................................... 1.9 Tangible Capital Assets ............................................................. 1.10 Sinking Fund Instalments and Serial Retirements ......................................... 1.12 Projected Consolidated Statement of Net Debt ........................................... 1.13 Statutory Capital Items ............................................................. 1.14 Funded Staff - Summary ........................................................... 1.17 ORDINARY REVENUE DETAIL ....................................................... 2.1 ii TABLE OF CONTENTS (continued) DEPARTMENTAL DETAIL Department of - Agriculture .................................................................. 3.1 Community Services ........................................................... 4.1 Economic and Rural Development ................................................ 5.1 Education .................................................................... 6.1 Education - Assistance to Universities ............................................ 7.1 Energy ...................................................................... 8.1 Environment ................................................................. 9.1 Environment and Labour ........................................................ 10.1 Finance ..................................................................... 11.1 Finance - Debt Servicing Costs .................................................. 12.1 Fisheries and Aquaculture ....................................................... 13.1 Health ...................................................................... 14.1 Health Promotion and Protection ................................................. 15.1 Justice ...................................................................... 16.1 Labour and Workforce Development .............................................. 17.1 Natural Resources ............................................................. 18.1 iii TABLE OF CONTENTS (continued) DEPARTMENTAL DETAIL (continued) Public Service: ................................................................ 19.1 Chief Information Office ................................................... 19.7 Communications Nova Scotia ................................................ 19.8 Emergency Management Office of Nova Scotia ................................. 19.9 Executive Council ......................................................... 19.10 FOIPOP Review Office .................................................... 19.25 Government Contributions to Benefit Plans ..................................... 19.26 Human Rights Commission ................................................. 19.27 Legislative Services ....................................................... 19.28 Nova Scotia Advisory Council on the Status of Women ........................... 19.34 Nova Scotia Business Inc. ................................................... 19.35 Nova Scotia Police Complaints Commissioner .................................. 19.36 Nova Scotia Securities Commission ........................................... 19.37 Nova Scotia Utility and Review Board ......................................... 19.38 Office of the Auditor General ................................................ 19.39 Office of the Ombudsman ................................................... 19.40 Public Prosecution Service .................................................. 19.41 Senior Citizens’ Secretariat .................................................. 19.42 iv TABLE OF CONTENTS (continued) DEPARTMENTAL DETAIL (continued) Department of (continued) - Seniors ...................................................................... 20.1 Service Nova Scotia and Municipal Relations ....................................... 21.1 Tourism, Culture and Heritage ................................................... 22.1 Transportation and Infrastructure Renewal .......................................... 23.1 v PROVINCE OF NOVA SCOTIA 2009-2010 ESTIMATES EXPLANATORY NOTES INTRODUCTION The 2009-2010 Estimates represent the financial plan of the Province presented by the Government to the House of Assembly for the fiscal year commencing April 1, 2009. 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, pension valuation adjustment and debt servicing costs of the Consolidated Fund and additional adjustments for the impact of consolidation. Consolidated Fund Revenue includes ordinary revenues, fees and other charges, ordinary recoveries and sinking fund revenues. Departmental expenses are presented on a gross basis at the program or organizational level by the primary categories of salaries and benefits, operating costs, and grants and contributions, less chargeables to other departments. Consolidation adjustments include the revenues and expenses of Governmental Units, such as the health authorities, school boards, other governmental units and Government Partnership Arrangements. Net income of Government Business Enterprises, including the Halifax-Dartmouth Bridge Commission, the Highway 104 Western Alignment Corporation, the Nova Scotia Gaming Corporation, and the Nova Scotia Liquor Corporation is also included. With the inclusion of these entities, the Budgetary Summary represents the expected operating results of the complete Government Reporting Entity. The expected results of Government 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. Spending authority for each of these entities is provided in their separate legislation, therefore, a specific appropriation is not required in this Budget. vi EXPLANATORY NOTES (continued) CONSOLIDATED FUND SPENDING AUTHORITY - EXPENSE BASIS Departmental expenses shown in the Budgetary Summary for 2009-2010 and 2008-2009 are shown at gross amounts less chargeables to other departments while user fees and other charges and cost recoveries are included in Revenue. In 2007- 2008 a department’s budget was voted on a net program expense basis, which recognized reductions for user fees and other charges and cost recoveries under federal-provincial agreements. The program expenses summary and resolutions (votes) for each department represent the total departmental spending authority. By providing for spending authority on a gross program 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. SUPPLEMENTARY DETAIL The Supplementary Detail is provided to the Members of the House of Assembly for information purposes to support the Committee of the Whole on Supply and the Sub-Committee on Supply. This document provides further financial details by budget subject to support the information in the Main Estimates. 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 asset is purchased. Tangible Capital Assets