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Budget 2014 Estimates and Supplementary Detail

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Budget 2014 Estimates and Supplementary Detail 2014 BUDGET 2015 ESTIMATES AND SUPPLEMENTARY DETAIL 2014 BUDGET 2015 ESTIMATES AND SUPPLEMENTARY DETAIL PROVINCE OF NOVA SCOTIA 2014-2015 ESTIMATES TABLE OF CONTENTS EXPLANATORY NOTES Introduction ............................................................................................................................. iv Estimates Format .................................................................................................................... iv General Revenue Fund Spending Authority – Expense Basis ..................................................v Tangible Capital Assets ............................................................................................................v Government Restructuring ...................................................................................................... vi Funded Staff ........................................................................................................................... vii Financial Reporting and Accounting Policies ........................................................................ vii Measurement Uncertainty ..................................................................................................... xiii SUMMARIES Budgetary Summary – Statement of Operations ...................................................................1.1 Ordinary Revenue - Summary ...............................................................................................1.2 Ordinary Recoveries – Summary ...........................................................................................1.3 Net Income from Government Business Enterprises .............................................................1.4 Departmental Expenses - Summary .......................................................................................1.5 Restructuring Costs - Summary .............................................................................................1.6 Refundable Tax Credits ..........................................................................................................1.6 Pension Valuation Adjustment ..............................................................................................1.7 Debt Servicing Costs - Summary ...........................................................................................1.7 Tangible Capital Assets .........................................................................................................1.8 Sinking Fund Instalments and Serial Retirements ...............................................................1.10 Projected Consolidated Statement of Net Debt ...................................................................1.11 i TABLE OF CONTENTS (continued) SUMMARIES (continued) Statutory Capital Items ........................................................................................................1.12 Funded Staff - Summary ......................................................................................................1.14 ORDINARY REVENUE DETAIL Ordinary Revenue Detail ......................................................................................................2.1 DEPARTMENTAL DETAIL Department of - Agriculture .......................................................................................................................3.1 Communities, Culture and Heritage ................................................................................4.1 Community Services ........................................................................................................5.1 Economic and Rural Development and Tourism .............................................................6.1 Education and Early Childhood Development ................................................................7.1 Energy ..............................................................................................................................8.1 Environment .....................................................................................................................9.1 Finance and Treasury Board ...........................................................................................10.1 Finance and Treasury Board – Debt Servicing Costs ....................................................11.1 Fisheries and Aquaculture ..............................................................................................12.1 Health and Wellness ......................................................................................................13.1 Internal Services .............................................................................................................14.1 Justice .............................................................................................................................15.1 Labour and Advanced Education ...................................................................................16.1 Labour and Advanced Education – Assistance to Universities .....................................17.1 Municipal Affairs ...........................................................................................................18.1 Natural Resources ..........................................................................................................19.1 ii TABLE OF CONTENTS (continued) DEPARTMENTAL DETAIL (continued) Public Service: ......................................................................................................... 20.1 Aboriginal Affairs ......................................................................................................... 20.4 Chief Information Office .............................................................................................. 20.5 Communications Nova Scotia ....................................................................................... 20.6 Elections Nova Scotia ................................................................................................... 20.7 Executive Council ......................................................................................................... 20.8 FOIPOP Review Office .............................................................................................. 20.13 Government Contributions to Benefit Plans ............................................................... 20.14 Human Rights Commission ........................................................................................ 20.15 Intergovernmental Affairs ........................................................................................... 20.16 Legislative Services .................................................................................................... 20.17 Nova Scotia Business Inc. ........................................................................................... 20.21 Nova Scotia Police Complaints Commissioner .......................................................... 20.22 Nova Scotia Securities Commission ........................................................................... 20.23 Nova Scotia Utility and Review Board ....................................................................... 20.24 Office of Immigration ................................................................................................. 20.25 Office of the Auditor General ..................................................................................... 20.26 Office of the Ombudsman ........................................................................................... 20.27 Public Prosecution Service ......................................................................................... 20.28 Public Service Commission ........................................................................................ 20.29 Service Nova Scotia .................................................................................................... 20.30 Seniors ..................................................................................................................................21.1 Service Nova Scotia and Municipal Relations .....................................................................22.1 Transportation and Infrastructure Renewal .........................................................................23.1 iii PROVINCE OF NOVA SCOTIA 2014-2015 ESTIMATES EXPLANATORY NOTES INTRODUCTION The 2014-2015 Estimates represent the financial plan of the Province presented by the Government to the House of Assembly for the fiscal year commencing April 1, 2014. 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, refundable tax credits, pension valuation adjustment and debt servicing costs of the General Revenue Fund and additional adjustments for the impact of consolidation. Revenues, within the General Revenue Fund, include ordinary revenues and ordinary recoveries. Net income of Government Business Enterprises, including Halifax- Dartmouth Bridge Commission, Highway 104 Western Alignment Corporation, Nova Scotia Provincial Lotteries and Casino Corporation, and Nova Scotia Liquor Corporation is also included in Revenues. Departmental expenses, within the General Revenue Fund, are presented on a gross basis by the primary categories of salaries and benefits, operating costs, and grants and contributions, less chargeables to other departments. Departmental
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