Estimates and Supplementary Detail: Budget 2020-21
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Budget Estimates and Supplementary Detail Budget Estimates and Supplementary Detail © Crown copyright, Province of Nova Scotia, 2020 Budget 2020-21: Estimates and Supplementary Detail Finance and Treasury Board February 2020 ISBN: 978-1-989654-91-0 Table of Contents 1. Explanatory Notes Introduction _________________________________________________________________________ IV Estimates Format ____________________________________________________________________ IV General Revenue Fund Spending Authority – Expense Basis __________________________ IV Tangible Capital Assets ______________________________________________________________ V Funded Staff _________________________________________________________________________ V Financial Reporting and Accounting Policies __________________________________________ VI Measurement Uncertainty ____________________________________________________________ XI 2. 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 Statutory Capital Items _______________________________________________________________ 1.12 Funded Staff – Summary ____________________________________________________________ 1.14 3. Ordinary Revenue Detail Ordinary Revenue Detail ______________________________________________________________ 2.1 i Table of Contents (continued) 4. Departmental Detail Agriculture ___________________________________________________________________________ 3.1 Business ____________________________________________________________________________ 4.1 Communities, Culture and Heritage ___________________________________________________ 5.1 Community Services _________________________________________________________________ 6.1 Education and Early Childhood Development _________________________________________ 7.1 Energy and Mines ____________________________________________________________________ 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 Justice ______________________________________________________________________________ 14.1 Labour and Advanced Education _____________________________________________________ 15.1 Labour and Advanced Education – Assistance to Universities _________________________ 16.1 Lands and Forestry __________________________________________________________________ 17.1 Municipal Affairs and Housing _______________________________________________________ 18.1 Public Service ________________________________________________________________________ 19.1 Aboriginal Affairs ________________________________________________________________ 19.4 Communications Nova Scotia ____________________________________________________ 19.5 Elections Nova Scotia ___________________________________________________________ 19.6 Executive Council ________________________________________________________________ 19.7 Freedom of Information and Protection of Privacy Review Office __________________ 19.11 Government Contributions to Benefit Plans _______________________________________ 19.12 Human Rights Commission ______________________________________________________ 19.13 Intergovernmental Affairs ________________________________________________________ 19.14 Legislative Services _____________________________________________________________ 19.15 ii Table of Contents (continued) Departmental Detail (continued) Public Service (continued) Nova Scotia Home for Colored Children Restorative Inquiry _______________________ 19.19 Nova Scotia Police Complaints Commissioner ____________________________________ 19.20 Nova Scotia Securities Commission ______________________________________________ 19.21 Nova Scotia Utility and Review Board ____________________________________________ 19.22 Office of Immigration ____________________________________________________________ 19.23 Office of the Auditor General _____________________________________________________ 19.24 Office of the Ombudsman ________________________________________________________ 19.25 Public Prosecution Service _______________________________________________________ 19.26 Public Service Commission _______________________________________________________ 19.27 Regulatory Affairs and Service Effectiveness ______________________________________ 19.28 Seniors ______________________________________________________________________________ 20.1 Service Nova Scotia and Internal Services ____________________________________________ 21.1 Transportation and Infrastructure Renewal ____________________________________________ 22.1 iii Province of Nova Scotia 2020-2021 Estimates Explanatory Notes Introduction The 2020-2021 Estimates represent the financial plan of the Province of Nova Scotia (Province) presented by the Government to the House of Assembly for the fiscal year commencing April 1, 2020. 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 Gaming 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 expenses are also presented by programs and services in the supplementary information. Consolidation adjustments in the Budgetary Summary include the net revenues and expenses of Governmental Units, such as the Health Authorities, Regional Centres for Education and Conseil scolaire acadien provincial, other governmental units, and government partnership arrangements. The expected net results of governmental units and government partnership arrangements are presented at the summary level for information purposes as they form part of the total provincial surplus or deficit. With the inclusion of these entities, the Budgetary Summary represents the expected operating results of the complete Government Reporting Entity. Spending authority for each of these entities is provided in their separate legislation; therefore, a specific appropriation is not required in this 2020-2021 Budget. iv General Revenue Fund Spending Authority – Expense Basis Departmental expenses shown in the Budgetary Summary for 2019-2020 and 2020-2021 are shown at gross amounts less chargeables to other departments while other fees and charges, and cost recoveries are included in revenues. The departmental expenses summary and resolutions (votes) for each department represent the total departmental spending authority. By providing for spending authority on a gross departmental expense basis, program costs are represented at their full costs and departments are able to ensure effective financial management in the delivery of programs and services, which enhances financial responsibility and accountability. 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 gross historical cost, or estimated cost when the actual cost is unknown, and include all costs directly attributable to the acquisition, construction, development, installation, and betterment of the tangible capital asset. Any financial contribution towards a tangible capital asset is recorded as revenue in the fiscal year when the related eligible tangible capital asset expenditures have been incurred. Tangible capital assets include land, buildings, major equipment, computer equipment and software, vehicles, ferries,