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Public Accounts 2003 / Comptes Publics 2003

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Public Accounts 2003 / Comptes Publics 2003 Public Comptes Accounts publics for the fiscal year ended pour l’exercice terminé 31 March le 31 mars 2003 2003 Volume 2 Volume 2 Supplementary Information Information supplémentaire Printed by Impression Authority of the Legislature Autorisée par l’Assemblée législative Fredericton, N.B. Fredericton, (N.-B.) Public Comptes Accounts publics for the fiscal year ended pour l’exercice terminé 31 March le 31 mars 2003 2003 Volume 2 Volume 2 Supplementary Information Information supplémentaire Printed by Impression Authority of the Legislature Autorisée par l’Assemblée législative Fredericton, N.B. Fredericton, (N.-B.) ISSN 0382-1277 PROVINCE OF NEW BRUNSWICK / PROVINCE DU NOUVEAU-BRUNSWICK i TABLE OF CONTENTS TABLE DES MATIÈRES Unaudited Supplementary Information Information supplémentaire non vérifiée Introduction to Volume II 1 Introduction au Volume II 1 Guide to Volume II 2 Guide du Volume II 2 Supplementary Appropriations 5 Crédits supplémentaires 5 Supplementary Statements - États supplémentaires - 1. Summary of Actual and Estimated Ordinary Revenue 7 1. État récapitulatif des recettes réelles et prévues au compte ordinaire 7 2. Summary of Actual and Estimated Ordinary Expenditure 8 2. État récapitulatif des dépenses réelles et prévues au compte ordinaire 8 3. Summary of Actual and Estimated Capital Recoveries 9 3. État récapitulatif des recouvrements réels et prévus au compte de capital 9 4. Summary of Actual and Estimated Capital Expenditure 9 4. État récapitulatif des dépenses réelles et prévues au compte de capital 9 5. Summary of Actual and Estimated Special Purpose Revenue 10 5. État récapitulatif des recettes réelles et prévues au compte à but spécial 10 6. Summary of Actual and Estimated Special Purpose Expenditure 11 6. État récapitulatif des dépenses réelles et prévues au compte à but spécial 11 7. Summary of Actual and Estimated Special Operating Agency Revenue 11 7. État récapitulatif des recouvrements réels et prévus des organismes 8. Summary of Actual and Estimated Special Operating Agency Expenditure 12 de services spéciaux 11 9. Summary of Actual and Estimated Sinking Fund Earnings 12 8. État récapitulatif des dépenses réelles et prévues des organismes de 10. Summary of Actual and Estimated Loans and Advances Recoveries 13 services spéciaux 12 11. Summary of Actual and Estimated Loans and Advances Disbursements 13 9. État récapitulatif des gains réels et prévus du fonds d'amortissement 12 12. Summary of Actual and Estimated Consolidation Revenue 14 10. État récapitulatif des recouvrements réels et prévus au compte de prêts et 13. Summary of Actual and Estimated Consolidation Expenditure 14 avances 13 14. Comparative Statement of Cash Flow for the fiscal years ended 11. État récapitulatif des débours réels et prévus au compte de prêts et 31 March 1999-2003 15 avances 13 15. Comparative Statement of Net Debt for the fiscal years ended 12. État récapitulatif des recettes consolidées réelles et prévues 14 31 March 1999-2003 17 13. État récapitulatif des dépenses consolidées réelles et prévues 14 16. Comparative Statement of Ordinary Revenue by Source for the fiscal 14. État comparatif des flux de trésorerie pour les exercices years ended 31 March 1999-2003 18 terminés le 31 mars des années 1999 à 2003 15 17. Comparative Statement of Ordinary Expenditure for the fiscal years 15. État comparatif de la dette nette pour les exercices terminés le 31 mars ended 31 March 1999-2003 21 des années 1999 à 2003 17 18. Comparative Statement of Net Capital Expenditure for the fiscal years 16. État comparatif des recettes au compte ordinaire selon la provenance ended 31 March 1999-2003 22 pour les exercices terminés le 31 mars des années 1999 à 2003 18 19. Comparative Statement of Special Purpose Revenue and Expenditure for 17. État comparatif des dépenses au compte ordinaire pour les exercices the fiscal years ended 31 March 1999-2003 23 terminés le 31 mars des années 1999 à 2003 21 20. Comparative Statement of Special Operating Agency Revenue and 18. État comparatif des dépenses nettes au compte de capital pour les Expenditure for the fiscal years ended 31 March 1999-2003 24 exercices terminés le 31 mars des années 1999 à 2003 22 21. Comparative Statement of Sinking Fund Earnings for the fiscal years 19. État comparatif des recettes et dépenses au compte à but spécial pour ended 31 March 1999-2003 24 les exercices terminés le 31 mars des années 1999 à 2003 23 22. Comparative Statement of Net Loans and Advances for the fiscal 20. État comparatif des recouvrements et dépenses des organismes de services years ended 31 March 1999-2003 25 spéciaux pour les exercices terminés le 31 mars des années 1999 à 2003 24 23. Health Care Funding Guarantee Act 26 21. État comparatif des gains du fonds d'amortissement pour les exercices 24. Statement of Obligations, Debts and Claims Deleted from the Accounts terminés le 31 mars des années 1999 à 2003 24 of the Province 27 22. État comparatif des prêts et avances nets pour les exercices terminés 25. Statement of Tax, Fee or Penalty Remitted from the Accounts of the le 31 mars des années 1999 à 2003 25 Province 28 23. Loi sur la garantie du financement des soins de santé 26 24. État des obligations, dettes et créances radiées des comptes de la province 27 25. État des impôts, droits ou intérêts de pénalisation auxquels la province a renoncé 28 PROVINCE OF NEW BRUNSWICK / PROVINCE DU NOUVEAU-BRUNSWICK ii TABLE OF CONTENTS - Continued TABLE DES MATIÈRES - Suite Supplementary Statements - Continued États supplémentaires - Suite 26. Statement of Inventory Deleted from the Accounts of the Province due 26. État des stocks radiés des comptes de la province en raison de pénuries to Shortages or Obsolescence 28 ou désuétude 28 27. Statement of Lost Tangible Public Assets - Other than Inventory 27. État des pertes au chapitre des biens corporels publics - autres que celles Shortages 29 attribuables à des pénuries de stock 29 28. New Brunswick Road Improvement Fund 29 28. Fond spécial pour l'amélioration des routes du Nouveau-Brunswick 29 Funded Debt - Dette consolidée - Funded Debt Outstanding 30 Dette consolidée impayée 30 Funded Debt Matured 36 Dette consolidée échue 36 Funded Debt Issued 38 Dette consolidée émise 38 Statement of Borrowing Authority 41 État de la capacité d'emprunt 41 Sinking Fund No. 7 - General Sinking Fund Fonds d'amortissement No. 7 - Fonds d'amortissement général Statement of Financial Position 42 Bilan 42 Statement of Activity 43 État des résultats 43 Notes to Sinking Fund Financial Statements 44 Notes afférentes aux états financiers du fonds d'amortissement 44 Securities Held 47 Valeurs détenues 47 Supplementary Information by Department - Information supplémentaire par ministère - Agriculture, Fisheries and Aquaculture 48 Agriculture, Pêches et Aquaculture 48 Business New Brunswick 55 Entreprises Nouveau-Brunswick 55 Education 63 Éducation 63 Environment and Local Government 117 Environnement et Gouvernements locaux 117 Executive Council Office 129 Bureau du Conseil exécutif 129 Family and Community Services 134 Services familiaux et communautaires 134 Finance 155 Finances 155 General Government 164 Gouvernement général 164 Health and Wellness 175 Santé et Mieux-être 175 Intergovernmental Affairs 190 Affaires intergouvernementales 190 Justice 194 Justice 194 Legislative Assembly 203 Assemblée législative 203 Maritime Provinces Higher Education Commission 211 Commission de l'enseignement supérieur des provinces Maritimes 211 Natural Resources and Energy 214 Ressources naturelles et Énergie 214 Office of the Comptroller 229 Bureau du contrôleur 229 Office of Human Resources 232 Bureau des ressources humaines 232 Office of the Premier 236 Cabinet du premier ministre 236 Other Agencies 238 Autre organismes 238 Public Safety 239 Sécurité publique 239 Regional Development Corporation 252 Société de développement régional 252 Service of the Public Debt 258 Service de la dette publique 258 Supply and Services 262 Approvisionnement et Services 262 Tourism and Parks 274 Tourisme et Parcs 274 Training and Employment Development 281 Formation et Développement de l'emploi 281 Transportation 303 Transports 303 PROVINCE OF NEW BRUNSWICK / PROVINCE DU NOUVEAU-BRUNSWICK 1 INTRODUCTION INTRODUCTION TO VOLUME II AU VOLUME II The Public Accounts of the Province of New Brunswick are presented in five volumes. Les comptes publics de la province du Noveau-Brunswick sont présentés en cinq volumes. Volume I contains the audited financial statements of the Provincial Reporting Entity as Le volume I renferme les états financiers vérifiés de l'entité comptable provinciale de la described in Note 1 to the financial statements. They include a Statement of Financial façon décrite à la note 1 afférente aux états financiers. Ils comprennent un bilan, un état Position, a Statement of Revenue and Expenditure, a Statement of Cash Flow and a des recettes et dépenses, un état des flux de trésorerie et un état de la dette nette. Volume Statement of Net Debt. Volume I also contains the Auditor’s Report, Statement of I renferme aussi le rapport du vérificateur, la déclaration de responsabilité et une analyse Responsibility and a variance analysis. des principaux écarts. This volume contains unaudited supplementary information to the Financial Le présent volume renferme des renseignements non vérifiés supplémentaires aux Statements presented in Volume I. It presents summary statements for revenue and états financiers exposés dans le volume I. Il présente des états récapitulatifs des expenditure as well as five-year comparative statements. This volume also contains recettes et des dépenses ainsi que des états comparatifs de cinq ans. Le présent detailed information on Supplementary Appropriations, Funded Debt, statements of volume contient de plus des renseignements détaillés au sujet des crédits the General Sinking Fund, Securities Held, and revenue and expenditure by supplémentaires; de la dette consolidée; des états du fonds d'amortissement général; government department (this includes salary, travel, vendor, grant and contribution, des valeurs détenues; ainsi que des recettes et des dépenses, par ministère (ceci and loan disbursement listings).
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