Budget 2006 Estimates
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Nova Scotia Estimates For the fiscal year 2006–2007 The Honourable Michael G. Baker, q.c. Minister of Finance Nova Scotia Estimates For the fiscal year 2006–2007 The Honourable Michael G. Baker, q.c. Minister of Finance PROVINCE OF NOVA SCOTIA 2006-2007 ESTIMATES TABLE OF CONTENTS EXPLANATORY NOTES Introduction ................................................................ vi Estimates Format ............................................................ vi Spending Authority - Net Expense Basis ........................................ vii Supplementary Detail ........................................................ vii Tangible Capital Assets ....................................................... vii Fees and Other Charges ....................................................... viii Government Restructuring .................................................... viii Funded Staff ............................................................... ix Financial Reporting and Accounting Policies ...................................... x Measurement Uncertainty ..................................................... xviii i TABLE OF CONTENTS (continued) SUMMARIES Budgetary Summary - Statement of Operations ................................... 1.1 Ordinary Revenue - Summary ................................................. 1.4 Net Program Expenses - Summary ............................................. 1.5 Restructuring Costs - Summary ................................................ 1.6 Pension Valuation Adjustment ................................................. 1.7 Net Debt Servicing Costs - Summary ........................................... 1.8 Tangible Capital Assets ....................................................... 1.9 Sinking Fund Instalments and Serial Retirements ................................... 1.11 Debt Retirement Plan - Summary .............................................. 1.12 Projected Consolidated Statement of Net Direct 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 Education .............................................................. 5.1 Education - Assistance to Universities ...................................... 6.1 Energy ................................................................ 7.1 Environment and Labour .................................................. 8.1 Finance ............................................................... 9.1 Finance - Debt Servicing Costs ............................................ 10.1 Health ................................................................ 11.1 Health Promotion and Protection ........................................... 12.1 Justice ................................................................ 13.1 Natural Resources ....................................................... 14.1 Public Service: .......................................................... 15.1 Communications Nova Scotia .......................................... 15.6 Emergency Management Office of Nova Scotia ........................... 15.7 iii TABLE OF CONTENTS (continued) DEPARTMENTAL DETAIL (continued) Department of (continued) - Public Service: (continued) Executive Council ................................................... 15.8 FOIPOP Review Office .............................................. 15.20 Government Contributions to Benefit Plans ............................... 15.21 Human Rights Commission ........................................... 15.22 Legislative Services ................................................. 15.23 Nova Scotia Advisory Council on the Status of Women ..................... 15.29 Nova Scotia Business Inc. ............................................. 15.30 Nova Scotia Fisheries and Aquaculture .................................. 15.31 Nova Scotia Police Review Board ...................................... 15.32 Nova Scotia Securities Commission .................................... 15.33 Nova Scotia Utility and Review Board ................................... 15.34 Office of Economic Development ...................................... 15.35 Office of Health Promotion ........................................... 15.36 Office of the Auditor General .......................................... 15.37 Office of the Ombudsman ............................................. 15.38 iv TABLE OF CONTENTS (continued) DEPARTMENTAL DETAIL (continued) Department of (continued) - Public Service: (continued) Public Prosecution Service ............................................ 15.39 Senior Citizens’ Secretariat ............................................ 15.40 Service Nova Scotia and Municipal Relations ................................. 16.1 Tourism, Culture and Heritage ............................................. 17.1 Transportation and Public Works ........................................... 18.1 v PROVINCE OF NOVA SCOTIA 2006-2007 ESTIMATES EXPLANATORY NOTES INTRODUCTION The 2006-2007 Estimates represent the financial plan of the Province presented by the Government to the House of Assembly for the fiscal year commencing April 1, 2006. 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 is presented on the basis of ordinary revenue, net program expenses and debt servicing costs. Departmental net program expenses are presented at the program or organizational level by the primary categories of salaries and benefits, operating costs, and grants and contributions. Chargeables to other departments, fees and other charges, and recoveries are deducted from the gross expenses to arrive at net expenses. Spending authority is provided on the net program expense basis. The Budgetary Summary also includes the Governmental Units, such as the health authorities and boards, and school boards, as well as Government Business Enterprises: the Halifax-Dartmouth Bridge Commission; the Highway 104 Western Alignment Corporation; the Nova Scotia Gaming Corporation; and, the Nova Scotia Liquor Corporation, that complete the Government Reporting Entity. They are presented at the summary level by category 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, an appropriation is not required. vi EXPLANATORY NOTES (continued) CONSOLIDATED FUND SPENDING AUTHORITY - NET EXPENSE BASIS Departmental expenses are budgeted and voted on a net expense basis. Consequently, spending authority is determined after recognizing reductions for user fees and other charges, cost recoveries under federal- provincial agreements, and reallocations of gross spending requirements. The net expenses summary and resolutions (votes) for each department represent the total departmental spending authority. By providing for spending authority on a net expense basis, departments have greater flexibility in ensuring effective financial management in the delivery of programs and services at a time of enhanced financial responsibility and accountability. SUPPLEMENTARY DETAIL The Supplementary Detail is provided to the Members of the House of Assembly for information purposes in the Committee of the Whole on Supply and the Sub-Committee on Supply. This document will provide 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 net 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. Tangible Capital Assets include land, buildings, major equipment, computer equipment and software, vehicles, ferries, roads, highways, and bridges. Tangible capital assets do not include intangibles or assets acquired by right, such as forests, water and mineral resources or works of art and historical treasures. vii EXPLANATORY NOTES (continued) The policy charges a percentage of the original cost to each year over the useful life of the asset using a declining balance method. If a snowplow is expected to have a useful life of 15 years then a percentage of its original cost is expensed in each of the 15 years. This charge to operations is called amortization. In accordance with the Tangible Capital Asset policy, the departmental net program expenses include the annual amortization charge. The cost of the estimated purchases of eligible Tangible Capital Assets is voted separately in Resolution #36; Capital Purchase Requirements; Page 1.9. FEES AND OTHER CHARGES Departments are permitted to deduct certain approved fees and other charges from gross expenses to arrive at their spending authority. Departments are requested to annually