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Estimates of the Program Expenditure and Revenue of the Consolidated Revenue Fund 2018-19

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Estimates of the Program Expenditure and Revenue of the Consolidated Revenue Fund 2018-19 NEWFOUNDLAND AND LABRADOR ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2018-19 Prepared by The Department of Finance under the direction of The Honourable Tom Osborne Minister of Finance March 27, 2018 PRESENTED TO THE HOUSE OF ASSEMBLY AS SUPPLEMENTARY INFORMATION TO THE BUDGET ADDRESS ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2018-19 TABLE OF CONTENTS Section Table of Statements and Exhibits DEPARTMENTAL ESTIMATES: General Government Sector and Legislative Branch General Government Sector Consolidated Fund Services .......................................................................................................................... 1 Executive Council ........................................................................................................................................... 2 Finance........................................................................................................................................................... 3 Public Procurement Agency........................................................................................................................... 4 Public Service Commission ............................................................................................................................ 5 Service Newfoundland and Labrador ............................................................................................................. 6 Transportation and Works .............................................................................................................................. 7 Legislative Branch Legislature ...................................................................................................................................................... 8 Resource Sector Advanced Education, Skills and Labour......................................................................................................... 9 Fisheries and Land Resources ...................................................................................................................... 10 Natural Resources .......................................................................................................................................... 11 Tourism, Culture, Industry and Innovation ..................................................................................................... 12 Social Sector Children, Seniors and Social Development ................................................................................................... 13 Education and Early Childhood Development ................................................................................................ 14 Health and Community Services .................................................................................................................... 15 Justice and Public Safety ............................................................................................................................... 16 Municipal Affairs and Environment.................................................................................................................. 17 Newfoundland and Labrador Housing Corporation......................................................................................... 18 APPENDICES: I Estimate of Tax Expenditures ........................................................................................................... A-1 II Summary of Salary Costs by Department 2018-19 and 2017-18 Revised ........................................ A-2 III Public Sector Debt 2014 to 2018 ...................................................................................................... A-3 IV Estimated Interest and Debt Retirement 2018-19 ............................................................................. A-4 V Details of Tangible Capital Asset Acquisitions - Estimates 2018-19........................................... A-5 VI Summary of 2017-18 Restatements by Department......................................................................... A-6 ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2018-19 Page INTRODUCTION ........................................................................................................................................... i STATEMENTS: I Summary of Cash Requirements 2018-19 and 2017-18 Revised .................................................................. iv II Provincial and Federal Revenues 2018-19 and 2017-18 Revised ................................................................ v III Current and Capital Account Expenditures 2018-19 and 2017-18 Revised ................................................... vi IV Current Account Expenditures 2018-19 and 2017-18 Revised ...................................................................... vii V Capital Account Expenditures 2018-19 and 2017-18 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 2018-19 and 2017-18 Revised ..................................................................................................................................... xiv ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2018-19 INTRODUCTION The financial plan of the Province is the consolidated summary budget as presented in the Budget 2018 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 2018-19 departmental spending appropriations of the Consolidated Revenue Fund to the House of Assembly for the fiscal year commencing April 1, 2018. 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 2018-19 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 2018 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 provided on a gross basis with related revenues received not being netted
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