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Public Accounts 2002-03 Saskatchewan

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Public Accounts 2002-03 Saskatchewan Public Accounts 2002-03 Volume 2 Details of Revenue and Expenditure Saskatchewan Public Accounts, 2002-2003 Table of Contents 1 Table of Contents Page Transmittal Letters .................................................................... 3 Introduction to the Public Accounts ................................................... 4 Sources of Additional Information ..................................................... 4 Guide to Volume 2 .................................................................... 5 General Revenue Fund Details Revenue by Department and Source ....................................................... 9 Revenue Detail by Department ............................................................ 10 Appropriation and Expenditure by Vote (Department) ......................................... 13 Appropriation and Expenditure by Subvote and Subprogram (Program) ......................... 14 General Revenue Fund Details of Operating Expenditure Operating Expenditure by Department and Object ........................................... 31 Operating Expenditure Detail by Department Executive Branch of Government Agriculture, Food and Rural Revitalization ......................................................... 32 Centenary Fund .......................................................................... 42 Corrections and Public Safety ................................................................. 46 Culture, Youth and Recreation ................................................................. 52 Environment ............................................................................. 56 Executive Council ......................................................................... 67 Finance ................................................................................ 71 Government Relations and Aboriginal Affairs ....................................................... 78 Health ................................................................................. 94 Highways and Transportation ................................................................. 111 Industry and Resources ..................................................................... 121 Justice ................................................................................. 132 Labour ................................................................................. 142 Learning ................................................................................ 148 Public Service Commission ................................................................... 160 Saskatchewan Property Management Corporation ................................................... 163 Saskatchewan Water Corporation .............................................................. 164 Social Services ........................................................................... 166 Legislative Branch of Government Chief Electoral Officer .................................................................................. 185 Conflict of Interest Commissioner ......................................................................... 187 Information and Privacy Commissioner ..................................................................... 189 Legislative Assembly ................................................................................... 191 Ombudsman and Children’s Advocate ..................................................................... 199 Provincial Auditor...................................................................................... 201 General Revenue Fund Servicing the Public Debt Finance - Servicing the Public Debt - Government Share .............................................. 207 General Revenue Fund Fiscal Stabilization Transfer Fiscal Stabilization Fund ..................................................................... 211 Other Information Summary of Superannuation and Trust Fund Balances ................................................. 215 Statement of Remission of Taxes and Fees ......................................................... 219 2 Public Accounts, 2002-2003 This page left blank intentionally. Public Accounts, 2002-2003 Transmittal Letters 3 To Her Honour The Honourable Lynda Haverstock Lieutenant Governor of the Province of Saskatchewan May It Please Your Honour: The undersigned has the honour to submit herewith the details of revenue and expenditure for the General Revenue Fund of the Government of the Province of Saskatchewan for the fiscal year ended March 31, 2003. Respectfully submitted, Jim Melenchuk Minister of Finance Regina, Saskatchewan September 2003 The Honourable Jim Melenchuk Minister of Finance We have the honour of presenting herewith the details of revenue and expenditure for the General Revenue Fund of the Government of the Province of Saskatchewan for the fiscal year ended March 31, 2003. Respectfully submitted, 4 Introduction to the Public Accounts Public Accounts, 2002-2003 Introduction to the Public Accounts The 2002-03 Public Accounts of the Government of Saskatchewan are organized into two reports: Volume 1 contains the General Revenue Fund Financial Statements and the Summary Financial Statements. These are the main financial statements of the Government of Saskatchewan. It also contains information on the Fiscal Stabilization Fund. The General Revenue Fund Financial Statements account for the financial transactions of the General Revenue Fund and the Province of Saskatchewan Sinking Funds. All public money is paid into the General Revenue Fund except where the Legislative Assembly has directed otherwise. The General Revenue Fund is available for appropriation for the public services of Saskatchewan. The Summary Financial Statements consolidate the financial transactions of the General Revenue Fund, Crown corporations, agencies, boards and commissions. These consolidated statements provide a full accounting of the financial affairs and resources of all entities for which the Government is responsible. The Fiscal Stabilization Fund was established April 1, 2000. Its purpose is to stabilize the fiscal position of the Government from year to year and to facilitate the accomplishment of long term objectives. Volume 1 also contains detailed information on public issue debentures and debentures issued to the Minister of Finance of Canada. Volume 2 contains the following: C details on the revenue and expenditure of the General Revenue Fund; and C other information including financial information on the assets, liabilities and residual balances of superannuation and trust funds administered by the Government, and a listing of remissions of taxes and fees. Internet Address The Public Accounts are available on the Internet at: http://www.gov.sk.ca/finance Sources of Additional Information Financial Statements - Compendium The Compendium is comprised of the financial statements of various government boards, agencies, commissions, superannuation funds, special purpose funds and institutions, as well as Crown corporations which are accountable to the Treasury Board. Annual Reports of Saskatchewan Crown Corporations This is a compendium of the financial reports of Crown corporations that are accountable to the Crown Investments Corporation. Budget Address The Government of Saskatchewan presents a budget each year, usually early in the spring. At this time, a document containing the Budget Address and budget papers is tabled. Saskatchewan Estimates The General Revenue Fund’s spending estimates for the year commencing April 1 are presented to the members of the Legislative Assembly following presentation of the Budget Address by the Minister of Finance. The Estimates outline the detailed estimates of revenue, expenditure, loans, advances, and investments to the Legislative Assembly for approval in the form of The Appropriation Act. Province of Saskatchewan Interim Financial Reports Updates on the General Revenue Fund’s revenue, expenditure, surplus and debt are provided in financial reports prepared after the first quarter, at mid-year and after the third quarter. Public Accounts, 2002-2003 Guide to Volume 2 5 Guide to Volume 2 Volume 2 is prepared to enhance accountability by providing additional information about the financial transactions of the General Revenue Fund. Volume 2 reports details of revenue and expenditure by department for the General Revenue Fund. In addition, it provides financial information on superannuation and trust funds administered by the Government and a listing of remissions of taxes and fees. Information for the General Revenue Fund is organized and reported as follows: 1. Schedules of revenue by department and source, and revenue detail by department. 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: Department Mandates - A description of the mandates and major program areas of each department is provided. Expenditure Summary - A matrix shows the expenditure amount for each program area (subvote). Expenditures are grouped into major categories described below: C Personal Services Salaries, wages, honorariums and compensation paid to employees, as well as others who provided personal services. Extraordinary amounts paid as compensation upon severance of employment are noted below the matrix. C Travel Travel expenditures incurred by employees, Members of the Legislative Assembly, and others who provided personal services to the government. C Transfers Transfers to or on
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