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Public Accounts for the Fiscal Year Ended March 31

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Public Accounts for the Fiscal Year Ended March 31 GOV UNIVERSITY OF ALBERTA LIBRARY DOC CA2 SA 0 1620 0063 7320 FN P 7 1 1 1 990/1991 v. 2 f' \ f. IVsV S Ex LIBRIS UNIVERSITATI ALBERT/ENSIS Government of Saskatchewan Public Accounts 1990-91 Volume 2 Details of Revenue and Expenditure Saskatchewan Digitized by the Internet Archive in 2017 with funding from University of Alberta Libraries https://archive.org/details/publicaccountsfo02sask_12 Ui'dv'cRSITY LlBnAH i UNIVERSITY Of ALBERTA Public Accounts, 1990-91 1 Table of Contents Page Scope of The Public Accounts 3 Guide to Volume 2 4 Consolidated Fund Details Revenue by Department and Source 9 Appropriation and Expenditure by Department (Vote) 10 Appropriation and Expenditure by Program (Subvote) 12 Details of Expenditure Agriculture and Food 32 Agriculture and Food — Agriculture Development Fund 41 Community Services 42 Consumer and Commercial Affairs 51 Culture, Multiculturalism and Recreation 53 Economic Diversification and Investment Fund 56 Economic Diversification and Trade 63 Education 68 Education — Education Development Fund 77 Energy and Mines 80 Environment and Public Safety 83 Executive Council 86 Family Foundation 89 Finance . 92 Finance — Servicing the Public Debt 98 Health 100 Highways and Transportation (Ordinary Expenditure) 115 Highways and Transportation (Capital Expenditure) 121 Human Resources, Labour and Employment 127 Indian and Metis Affairs Secretariat 130 Justice 134 Legislation 142 New Careers Corporation 149 Northern Affairs Secretariat 150 Parks and Renewable Resources 152 Provincial Auditor 160 Provincial Secretary 162 Public Service Commission 164 Rural Development (Ordinary Expenditure) 166 Rural Development (Capital Expenditure) 175 Saskatchewan Crop Insurance Corporation 176 Saskatchewan Gaming Commission 177 Saskatchewan Housing Corporation 178 Saskatchewan Municipal Board 179 Saskatchewan Property Management Corporation 181 Saskatchewan Research Council 182 Saskatchewan Water Corporation 183 Seniors’ Secretariat 184 Social Services 187 Department of Telephones 199 Women’s Secretariat 201 2 Public Accounts, 1990-91 Saskatchewan Heritage Fund Details Revenue by Division and Source 204 Appropriation and Expenditure by Vote 205 Appropriation and Expenditure by Subvote 206 Details of Expenditure by Division Resources Division 208 Energy Security Division 209 Agricultural Division 210 Other information Statement of Remission of Taxes and Fees 215 Public Accounts, 1990-91 3 Scope of The Public Accounts The 1990-91 Public Accounts of the Province of Saskatchewan are organized into three reports: Volume 1 contains the financial statements of the Consolidated Fund, the Saskatchewan Heritage Fund and a combination of these two funds, known as the Combined Funds. Volume 1 also contains a schedule of summary information on superannuation, trust and special purpose funds for which the Minister of Finance has administrative responsibility. Volume 2 contains details on the expenditures and revenues of the Consolidated Fund and the Saskatchewan Heritage Fund. Volume 2 also contains a listing of remissions of taxes and fees. A two-part report, known as the Compendium of Financial Statements is comprised of the financial statements of various government boards, agencies, commissions, superannuation funds, special purpose funds and institutions as well as those Crown corporations which are accountable to the Treasury Board. Financial statements for Crown corporations that are accountable to the Crown Management Board appear in a separate compendium of annual reports compiled by the Crown Management Board. Public Accounts, 1990-91 Guide to Volume 2 Volume 2 reports details of revenue and expenditure by department for both the Consolidated Fund and the Saskatchewan Heritage Fund. In addition, Volume 2 provides a listing of remissions of taxes and fees. Information for the Consolidated Fund and for the Saskatchewan Heritage Fund is organized and reported as follows: 1 . A schedule of revenue by department and source. 2. Schedules comparing appropriations and expenditures by department as well as by program. 3. Details of expenditure by department. These details are organized as follows: Expenditure Summary — A matrix showing the amount spent for each program area (subvote). A program area is a major grouping of functions performed or delivered by a department, e.g. Child Care, Grants to Schools, Administration. Expenditures are grouped into major categories described below: • Personal Services — General Salaries, wages, honorariums and compensation paid to employees, as well as others who provide personal services. • Personal Service — Extraordinary Amounts paid as compensation upon severance of employment. • Supplies and Services Expenditures for the acquisition of supplies and services used or required to carry out programs. • Advertising Expenditures for promotion of programs. • Travel Travel expenditures incurred by employees, Members of the Legislative Assembly, and others who provide personal services to the government. • Contractual Services Expenditures for a wide variety of specialized professional services provided to departments. • Grants Payments to local authorities and other third parties as well as to or on behalf of individuals. • Equipment and Other Assets Expenditures for the purchase of equipment and other assets used by departments in the delivery of government programs. • Other Expenditures Expenditures which do not fit in any of the above categories. Public Accounts, 1990-91 5 Grant Payments — Listings, by program, of grant recipients who received $5,000 or more. Income security programs are excluded due to the confidential and personal nature of the information. In addition, very high volume programs of a universal nature are excluded. Personal Services — A list of individuals (excluding unionized employees) who received payments of $2,500 or more for salaries, wages, honorariums and compensation for personal service. Other Payments — A list of payees who received $20,000 or more for purposes other than grants or personal services. Additional information is reported for two departments: • Highways — A report on major maintenance and capital expenditures by highway. • Legislation — Schedules of payments to Members of the Legislative Assembly for serving on Committees and Boards as well as for their indemnities, allowances and expenses as members. Other Information Volume 2 lists individuals or companies that were granted remissions of taxes or fees. A remission is a return of or an exemption from liability to pay a tax, royalty, rental or fee payable to the Crown. Section 60 of The Financial Administration Act and also Section 42 of The Revenue and Financial Services Act provide that the Lieutenant Governor in Council may grant remissions where he/she “considers it to be conducive to the public good or that great public inconvenience or great hardship or injustice to persons would otherwise ensue”. Both Acts permit the Minister of Finance to grant remissions where the amount is not greater than $1 ,000. This page left blank intentionally. Consolidated Fund Details 9 Public Accounts, 1990-91 9 Government of the Province of Saskatchewan Consolidated Fund Schedule of Revenue by Department and Source For the Year Ended March 31, 1991 (In Thousands of Dollars) Transfers Transfers from the from Original Original Government Crown Other Total Estimate Total Estimate Department Taxes of Canada Entities Revenues 1991 1991 1990 1990 Agriculture and Food $ - $ 238,316 $ 2,398 $ 8,221 $ 248,935 $ 4,740 $ 18,043 $ 14,829 Agriculture Development Fund — — — — — — 50 — Community Services — — — 1,328 1,328 1,350 1,464 1,442 Consumer and Commercial Affairs 4,353 4,353 7,276 4,370 5,125 Culture, Multicuituralism and Recreation 250 79 329 82 80 Economic Diversification and Trade — 1,059 — 688 1,747 1,239 295 1,488 Education — 18,469 141 11,863 30,473 23,260 21,891 14,183 Energy and Mines 5,662 191 — 296 6,149 6,066 5,968 6,015 Environment and Public Safety — 266 — 1,400 1,666 1,559 1,860 1,794 Executive Council — — — 2 2 8 2 8 Family Foundation — — — 19 19 — — — Finance 1 , 982,549 1 , 038 , 68S 906,668 113,090 4 , 040,996 3 , 919,935 3,721 ,925 3.715.672 Health — 21,269 — 4,400 25,669 24,991 23,279 22,323 Highways and Transportation 1,821 472 1,647 3,940 3,258 9,801 8,584 Human Resources, Labour and Employment — — 4,299 105 4,404 4,096 3,675 4,003 Indian and Metis Affairs Secretariat — 21 — — 21 204 156 148 Justice — 3,573 85 39,866 43,546 47,397 44,074 45,293 Legislation — 3 — 14 17 20 43 20 Parks, Recreation and Culture — — — — — — 5,208 13,521 Parks and Renewable Resources — 1 .851 — 1 1 ,703 13,554 13,011 9,958 Provincial Auditor — — — 80 80 52 20 50 Provincial Secretary — 177 — 4 181 303 44 302 Public Paricipation — — — — — — 22 1 Public Service Commission — 6 — 13 1 37 67 23 Rural Development — 136 — 6,110 6,246 5,741 5,639 5,630 Saskatchewan Gaming Commission — — — 1,035 1,035 5,680 3,069 Saskatchewan Municipal Board — — — 188 188 249 178 249 Science and Technology — — — — — — 1,195 1,273 Seniors’ Secretariat — — — 178 178 258 111 — Social Services — 163,018 — 2,435 165,453 164,388 157,936 163,312 Trade and Investment — — — — — — 67 12 Total Revenue , 988 , 2 1 489,115 914,063 $ 209,139 $ 4 , 600,528 $ 4 235,200 $4,040,490 $4,025,300 ^1 JM $ , $ , 10 Public Accounts, 1990-91 ® 2 52 .tS co (D N- CO CD CM CD if N CM M" CM CO CO N CD LO LO CD T- CD LO 00 s- t- i- «- ^ I CD CM LO O E o LO K cd" 'sf |C cd" CD t- CD CO 1 * CO LO CD CO ^ 00 LO o° CO c\] CM CD CM CO CD o ° oH5 CD CO ^f- LO CD O ^ 00 i- CD
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