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Estimates of the Program Expenditure and Revenue of the Consolidated Revenue Fund 2015-16

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Estimates of the Program Expenditure and Revenue of the Consolidated Revenue Fund 2015-16 NEWFOUNDLAND AND LABRADOR ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2015-16 Prepared by The Department of Finance under the direction of The Honourable Ross Wiseman April 30, 2015 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 2015-16 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 Government Purchasing ................................................................................................................................. 4 Public Service Commission ............................................................................................................................ 5 Service Newfoundland and Labrador ............................................................................................................. 6 Transportation and Works .............................................................................................................................. 7 Legislative Branch Legislature ...................................................................................................................................................... 8 Resource Sector Advanced Education and Skills ...................................................................................................................... 9 Business, Tourism, Culture and Rural Development ...................................................................................... 10 Environment and Conservation ...................................................................................................................... 11 Fisheries and Aquaculture .............................................................................................................................. 12 Forestry and Agrifoods ................................................................................................................................... 13 Natural Resources .......................................................................................................................................... 14 Social Sector Child, Youth and Family Services ................................................................................................................... 15 Education and Early Childhood Development ................................................................................................ 16 Health and Community Services .................................................................................................................... 17 Justice and Public Safety ............................................................................................................................... 18 Labour Relations ............................................................................................................................................ 19 Municipal and Intergovernmental Affairs ........................................................................................................ 20 Newfoundland and Labrador Housing Corporation......................................................................................... 21 Seniors, Wellness and Social Development ................................................................................................... 22 APPENDICES: I Estimate of Tax Expenditures ............................................................................................................ A-1 II Summary of Salary Costs by Department 2015-16 and 2014-15 Revised ......................................... A-2 III Public Sector Debt 2011 to 2015 ....................................................................................................... A-3 IV Estimated Interest and Debt Retirement 2015-16 .............................................................................. A-4 V Details of Capital Expenditures - Estimates 2015-16 ......................................................................... A-5 VI Details of Tangible Capital Asset Acquisitions - Estimates 2015-16 .................................................. A-6 ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2015-16 Page INTRODUCTION ........................................................................................................................................... i STATEMENTS: I Summary of Cash (Requirement) / Contribution 2015-16 and 2014-15 Revised ........................................... iv II Provincial and Federal Revenues 2015-16 and 2014-15 Revised ................................................................. v III Current and Capital Account Expenditures 2015-16 and 2014-15 Revised ................................................... vi IV Current Account Expenditures 2015-16 and 2014-15 Revised ...................................................................... vii V Capital Account Expenditures 2015-16 and 2014-15 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 Revenues By Main Object and Sector 2015-16 and 2014-15 Revised ..................................................................................................................................... xiv ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2015-16 INTRODUCTION The financial plan of the Province is the consolidated summary budget as presented in the Budget 2015 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. A reconciliation of the difference between the Budget accrual figures and the cash based Estimates is also provided. The Estimates of the Program Expenditure and Revenue is a supplementary document prepared in accordance with the Financial Administration Act to present the 2015-16 departmental spending appropriations of the Consolidated Revenue Fund to the House of Assembly for the fiscal year commencing April 1, 2015. 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 2015-16 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 2015 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
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