Saskatchewan Province Of 18-K/A Annual report (foreign governments) (amended)

The Honourable Ken Krawetz

Deputy Premier

Minister of Finance

 

SASKATCHEWAN PROVINCIAL BUDGET

13-14

BALANCED GROWTH

SUPPPLEMENTARY

ESTIMATES

NOVEMBER

Government

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Saskatchewan

Supplementary Estimates - November

For the Fiscal Year

Ending March 31

2014

General Revenue Fund
Supplementary Estimates - November
Table of Contents
Introduction		3
Statement of Operations and Accumulated Deficit		4
Statement of Change in Net Debt		4
Growth and Financial Security Fund		5
Schedule of Budgetary Appropriation		6
Schedule of Budgetary Appropriation and Expense		7
Schedule of Capital Investments		8
Schedule of Supplementary Budgetary Appropriation by Classification		9
Schedule of Lending and Investing Disbursements		10
Schedule of Debt Redemption		10
Budgetary Appropriation - Executive Branch of Government
	Agriculture	11
	Government Relations	11
	Social Services	11
Budgetary Appropriation - Legislative Branch of Government
	Advocate for Children and Youth	12
	Legislative Assembly	12
	Provincial Auditor	12
Summary - Budgetary Appropriation		12
Lending and Investing Activities
	Saskatchewan Power Corporation	13
	Saskatchewan Telecommunications Holding Corporation	13
Summary - Lending and Investing Activities		13

Introduction

The 2013-14 Supplementary Estimates – November are prepared in accordance with Section 12(1) of The Financial Administration Act, 1993 and include the estimated increases in 2013-14 “To Be Voted” and “Statutory” expenditures, loans, advances and investments to be paid from the General Revenue Fund (GRF).

Funding requests reflect the additional commitments that the government has or will undertake during the fiscal year.  The requested funding for each vote is the net amount required after reallocation of voted appropriation not required in other areas of the vote.

Clause 14(3)(b) of The Financial Administration Act, 1993 requires that special warrant appropriations be “submitted to the Legislative Assembly as part of the next Appropriation Act that is not an Act for interim supply”.  No special warrants have been provided in 2013-14.

The 2013-14 Supplementary Estimates – November contain financial statements and schedules similar in format to those included in the 2013-14 Estimates and incorporate estimated changes in revenue, expenditure, loans and investments.

The detail section of the 2013-14 Supplementary Estimates – November, beginning on page 11, uses the vote, subvote and allocation structure from the 2013-14 Estimates.

The subvote descriptions provided in the

2013-14 Estimates apply to the 2013-14 Supplementary Estimates – November; however, subvote descriptions may be expanded by the explanation for the additional funding provided by the Supplementary Estimates – November.

The Principles and Concepts, Budget and Spending Control, Accounting Policies and Glossary of Terms outlined in the 2013-14 Estimates apply to the 2013-14 Supplementary Estimates – November.

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Statement of Operations and Accumulated Deficit
(thousands of dollars)
			Original
			Estimated			Forecasted			Change
				2013-14			2013-14			2013-14
Revenue				11,607,300			11,573,400			(33,900	)
Expense
		Operating Expense		11,267,922			11,290,004			22,082
		Capital Transfers		274,606			260,606			(14,000	)
Expense				11,542,528			11,550,610			8,082
Pre-Transfer Surplus				64,772			22,790			(41,982	)
Transfer (to):
		Growth and Financial Security Fund - Growth		(32,386	)		(11,395	)		20,991
		Growth and Financial Security Fund - Security		-			-			-
Transfer from:
		Growth and Financial Security Fund - Growth		-			-			-
		Growth and Financial Security Fund - Security		-			-			-
Surplus				32,386			11,395			(20,991	)
Accumulated Deficit, Beginning of Year				(92,020	)		(102,458	)1		(10,438	)
Accumulated Deficit, End of Year				(59,634	)		(91,063	)		(31,429	)
1	Accumulated deficit of the General Revenue Fund at March 31, 2013, per the 2012-13 Public Accounts.

Statement of Change in Net Debt
(thousands of dollars)
		Original
		Estimated			Forecasted			Change
			2013-14			2013-14			2013-14
Annual Surplus			32,386			1,1395			(20,991	)
Acquisition of Capital Assets			(572,894	)		(602,184	)		(29,290	)
Amortization of Capital Assets (Gross)			203,304			201,704			(1,600	)
Disposal of Agricultural Land (Book Value)			5,700			5,700			-
(Increase) Decrease in Net Debt from Operations			(331,504	)		(383,385	)		(51,881	)
Net Debt, Beginning of Year			(3,883,949	)		(3,825,704	)1		58,245
Net Debt, End of Year			(4,215,453	)		(4,209,089	)		6,364
1	Net debt of the General Revenue Fund at March 31, 2013, per the 2012-13 Public Accounts.

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Growth and Financial Security Fund
(thousands of dollars)
		Original
		Estimated		Forecasted			Change
			2013-14		2013-14			2013-14
Growth and Financial Security Fund - Growth
	Beginning of Year		150,000		150,000	1		-
	Transfer from General Revenue Fund		32,386		11,395			(20,991	)
	Transfer (to) General Revenue Fund		-		-			-
	End of Year		182,386		161,395			(20,991	)
Growth and Financial Security Fund - Security
	Beginning of Year		512,708		516,269	1		3,561
	Transfer from General Revenue Fund		-		-			-
	Transfer (to) General Revenue Fund		-		-			-
	End of Year		512,708		516,269			3,561
Growth and Financial Security Fund, End of Year			695,094		677,664			(17,430	)
Transfer from the General Revenue Fund (GRF) is 50 per cent of the GRF's pre-transfer surplus in accordance with Section 18(1) of The Growth and Financial
Security Act (Act).  Transfer to the GRF is pursuant to Section 20 of the Act.
1	The combined growth and security components equal the balance at March 31, 2013, per the 2012-13 Public Accounts.

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Schedule of Budgetary Appropriation
(thousands of dollars)
		Original		Supplementary					Forecasted
		Estimated		Estimated		Adjustments		1	Expenditure
			2013-14		2013-14		2013-14			2013-14
Ministries and Agencies
Advanced Education			786,942		-		(5,300	)		781,642
Agriculture			406,754		31,000		(35,075	)		402,679
Central Services			93,577		-		(741	)		92,836
Economy			280,364		-		(1,439	)		278,925
Education			1,418,602		-		(2,707	)		1,415,895
	- Teachers' Pensions and Benefits		321,944		-		300			322,244
Environment			166,913		-		(1,669	)		165,244
Executive Council			17,818		-		(178	)		17,640
Finance			67,800		-		(588	)		67,212
	- Public Service Pensions and Benefits		291,076		-		-			291,076
Finance Debt Servicing			340,000		-		(5,000	)		335,000
Government Relations			477,040		43,586		-			520,626
Health			4,959,144		-		(48,000	)		4,911,144
Highways and Infrastructure			295,237		-		(2,200	)		293,037
Highways and Infrastructure Capital			280,810		-		33,491			314,301
Innovation Saskatchewan			28,006		-		(280	)		27,726
Justice			586,096		-		(4,201	)		581,895
Labour Relations and Workplace Safety			18,593		-		(186	)		18,407
Parks, Culture and Sport			113,212		-		(1,047	)		112,165
Saskatchewan Research Council			19,743		-		-			19,743
SaskBuilds Corporation			8,300		-		(83	)		8,217
Social Services			904,278		39,000		-			943,278
Water Security Agency			15,480		-		-			15,480
Legislative Assembly and its Officers
Advocate for Children and Youth			2,483		261		-			2,744
Chief Electoral Officer			3,800		-		-			3,800
Conflict of Interest Commissioner			148		-		-			148
Information and Privacy Commissioner			1,116		-		-			1,116
Legislative Assembly			26,143		28		-			26,171
Ombudsman			3,594		-		-			3,594
Provincial Auditor			8,457		11		(11	)		8,457
Budgetary Appropriation			11,943,470		113,886		(74,914	)		11,982,442
"To Be Voted" Budgetary Appropriation			11,125,611		113,847		(69,914	)		11,169,544
"Statutory" Budgetary Appropriation			817,859		39		(5,000	)		812,898

1	Adjustments include (in thousands of dollars):
		Voted Appropriation forecasted to be unutilized	(72,405	)
		Forecasted reduction in Statutory Appropriation requirement	(5,000	)
		2012-13 Highways and Infrastructure Capital appropriation carried over to 2013-14	83,491
		2013-14 Highways and Infrastructure Capital appropriation forecasted to carryover to 2014-15	(50,000	)
		Ministry of Agriculture 2012-13 expenditures charged against 2013-14 appropriation	(31,000	)
			(74,914	)

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Schedule of Budgetary Appropriation and Expense
(thousands of dollars)
					Deduct:			Add:
					Forecasted			Forecasted
		Forecasted		1	Capital Asset			Capital Asset			Forecasted
		Expenditure			Acquisitions		2	Amortization			Expense
			2013-14			2013-14			2013-14			2013-14
Ministries and Agencies
Advanced Education			781,642			-			774			782,416
Agriculture			402,679			2,000			2,106			402,785
Central Services			92,836			21,452			1,920			73,304
Economy			278,925			7,860			3,013			274,078
Education			1,415,895			38,362			1,300			1,378,833
	- Teachers' Pensions and Benefits		322,244			-			-			322,244
Environment			165,244			12,699			9,061			161,606
Executive Council			17,640			-			-			17,640
Finance			67,212			-			888			68,100
	- Public Service Pensions and Benefits		291,076			-			-			291,076
Finance Debt Servicing			335,000			-			-			335,000
Government Relations			520,626			2,160			2,429			520,895
Health			4,911,144			121,018			3,535			4,793,661
Highways and Infrastructure			293,037			10,022			136,121			419,136
Highways and Infrastructure Capital			314,301			314,301			-			-
Innovation Saskatchewan			27,726			-			-			27,726
Justice			581,895			41,224			1,304			541,975
Labour Relations and Workplace Safety			18,407			250			97			18,254
Parks, Culture and Sport			112,165			11,849			3,402			103,718
Saskatchewan Research Council			19,743			-			-			19,743
SaskBuilds Corporation			8,217			-			-			8,217
Social Services			943,278			18,327			4,156			929,107
Water Security Agency			15,480			-			-			15,480
Legislative Assembly and its Officers
Advocate for Children and Youth			2,744			360			72			2,456
Chief Electoral Officer			3,800			-			-			3,800
Conflict of Interest Commissioner			148			-			-			148
Information and Privacy Commissioner			1,116			-			-			1,116
Legislative Assembly			26,171			-			114			26,285
Ombudsman			3,594			300			60			3,354
Provincial Auditor			8,457			-			-			8,457
Total			11,982,442			602,184			170,352	3		11,550,610
1	Forecasted Expenditure is the expected 2013-14 spending from voted and statutory budgetary appropriations - see Schedule of Budgetary Appropriation.
2	Forecasted expenditure for government-owned capital - see Schedule of Capital Investments.
3	Total capital amortization of government-owned assets excludes amortization incurred by service providers, such as the Ministry of Central Services, that is recovered
	from non-GRF organizations ($10,300K) and voted appropriation through billings to client ministries ($21,052K).

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Schedule of Capital Investments
(thousands of dollars)
	Original		Supplementary					Forecasted
	Estimated		Estimated		Adjustments			Expenditure
		2013-14		2013-14		2013-14	1		2013-14
Capital Asset Acquisitions
Agriculture		2,000		-		-			2,000
Central Services		21,452		-		-			21,452
Economy		7,860		-		-			7,860
Education		38,362		-		-			38,362
Environment		12,699		-		-			12,699
Government Relations		2,160		-		-			2,160
Health		121,018		-		-			121,018
Highways and Infrastructure		10,022		-		-			10,022
Highways and Infrastructure Capital		280,810		-		33,491	2		314,301
Justice		45,425		-		(4,201	)		41,224
Labour Relations and Workplace Safety		250		-		-			250
Parks, Culture and Sport		11,849		-		-			11,849
Social Services		18,327		-		-			18,327
Legislative Assembly and its Officers		660		-		-			660
Capital Asset Acquisitions		572,894		-		29,290			602,184
Capital Transfer Payments
Advanced Education		25,500		-		(3,000	)		22,500
Agriculture		1,000		-		-			1,000
Education		88,405		-		(10,500	)		77,905
Executive Council		100		-		-			100
Government Relations		77,718		-		-			77,718
Health		42,922		-		-			42,922
Highways and Infrastructure		31,286		-		-			31,286
Justice		3,509		-		-			3,509
Parks, Culture and Sport		3,166		-		(500	)		2,666
Social Services		1,000		-		-			1,000
Capital Transfer Payments		274,606		-		(14,000	)		260,606
Capital Investments		847,500		-		15,290			862,790

1	Forecasted reallocations between capital (asset acquisitions and capital transfers) and non-capital appropriations, expenditure reductions or savings, and change in
	the net capital carryover in Highways and Infrastructure Capital (see note 2).
2	Net change in capital carryover in Highways and Infrastructure Capital, as authorized by annual Appropriation Acts ($83,491K of 2012-13 capital appropriation carried
	over to 2013-14, offset by $50,000K of 2013-14 capital appropriation forecasted to be carried over to 2014-15).

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Schedule of Supplementary Budgetary Appropriation by Classification
Supplementary Estimates - November
(thousands of dollars)
	Government Delivered Programs							Transfers
								Transfers for Public Service
	Salaries and		Goods and		Capital Asset							Transfers to			2013-14
	Benefits		Services			Acquisitions		Operating		Capital		Individuals		Total
Ministries and Agencies
Agriculture		-		-			-		-		-		31,000		31,000	1
Government Relations		-		2,000			-		-		-		41,586		43,586
Social Services		-		3,300			-		5,500		-		30,200		39,000
Legislative Assembly and its Officers
Advocate for Children and Youth		150		111			-		-		-		-		261
Legislative Assembly		-		-			-		28		-		-		28
Provincial Auditor		11		-			-		-		-		-		11
Supplementary Budgetary Appropriation		161		5,411			-		5,528		-		102,786		113,886
"To Be Voted" Budgetary Appropriation		150		5,411			-		5,500		-		102,786		113,847
"Statutory" Budgetary Appropriation		11		-			-		28		-		-		39

1 The supplementary funding of $31.0M for Agriculture replaces 2013-14 appropriation charged with 2012-13 expenses.

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Schedule of Lending and Investing Disbursements
(thousands of dollars)
	Original
	Estimated		Forecasted		Change
		2013-14		2013-14		2013-14
Crown Corporations - Loans
Municipal Financing Corporation of Saskatchewan		120,000		120,000		-
Saskatchewan Liquor and Gaming Authority		125,000		125,000		-
Saskatchewan Power Corporation		595,500		949,700		354,200
Saskatchewan Telecommunications Holding Corporation		123,100		125,000		1,900
Saskatchewan Water Corporation		18,785		3,200		(15,585	)
SaskEnergy Incorporated		144,095		100,000		(44,095	)
Crown Corporations - Loans		1,126,480		1,422,900		296,420
Other - Loans
Advanced Education		56,000		54,000		(2,000	)
Economy		4,825		4,250		(575	)
Other - Loans		60,825		58,250		(2,575	)
Loans		1,187,305		1,481,150		293,845
Investments
Contributions to Sinking Funds		96,002		96,532		530
Sinking Fund Redemptions of Crown Corporations		39,971		37,657		(2,314	)
Investments		135,973		134,189		(1,784	)
Disbursements		1,323,278		1,615,339		292,061

Schedule of Debt Redemption
(thousands of dollars)
	Original
	Estimated		Forecasted		Change
		2013-14		2013-14		2013-14
Debt Redemption
Government General Debt		627,569		627,596		27
Crown Corporation General Debt		222,700		228,599		5,899
Government Business Enterprise Specific Debt		106,947		111,947		5,000
Amounts in this vote are "Statutory".		957,216		968,142		10,926

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General Revenue Fund
Supplementary Estimates - November
For the Fiscal Year Ending March 31, 2014
(thousands of dollars)
		Supplementary
		Estimates
			2013-14
Budgetary Appropriation
Executive Branch of Government
Agriculture - Vote 1
Business Risk Management (AG10)
AgriStability	28,700
AgriInvest	2,300		31,000
			31,000

In 2012-13 an adjustment in the Business Risk Management subvote for AgriStability Accounts Payable payees resulted in a $31.0M credit to revenue and an offsetting charge to expense for which there was no available 2012-13 appropriation. The Financial Administration Act, 1993 requires that 2012-13 expense in excess of the 2012-13 appropriation be charged against a 2013-14 appropriation. The additional $31.0M appropriation restores the available 2013-14 appropriation to the amount originally budgeted.

Government Relations - Vote 30
Public Safety (GR11)
Emergency Management and Fire Safety	2,000
Provincial Disaster Assistance Program	41,586	43,586
		43,586

Additional funding is required for the Provincial Disaster Assistance Program related to 2013 claims and outstanding prior-year claims, and to increase capacity for provincial response to flooding.

Social Services - Vote 36
Central Management and Services (SS01)
Central Services		3,300
Income Assistance and Disability Services (SS03)
Saskatchewan Assured Income for Disability	30,200
Disabilities Community-Based Organizations	5,500	35,700
		39,000

Additional funding is required for a higher-than-expected caseload in the Saskatchewan Assured Income for Disability program as well as pressures in other disability initiatives, emergency fire and flood evacuation costs, and information technology costs.

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Supplementary Estimates - November
Continued
(thousands of dollars)
	Supplementary
	Estimates
		2013-14
Legislative Branch of Government
Advocate for Children and Youth - Vote 76
Advocate for Children and Youth (CA01)
Advocate Operations		261
		261

Additional funding is required for two investigations.

Legislative Assembly - Vote 21
Caucus Operations (LG06)
Government Caucus (Statutory)	28
Amounts in this subvote are "Statutory".	28

Additional statutory funding is required for increased caucus expenditures.

Provincial Auditor - Vote 28
Provincial Auditor (PA01)
Provincial Auditor's Salary (Statutory)	11
This subvote includes "Statutory" amounts.	11

Additional statutory funding is required for the Provincial Auditor's salary increase.

Summary - Budgetary Appropriation
"To Be Voted"		113,847
"Statutory"		39
Total Budgetary Appropriation		113,886
Amount Provided by Special Warrant	-
Additional Funding Required	113,886

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Supplementary Estimates - November
Continued
(thousands of dollars)
	Supplementary
	Estimates
	2013-14
Lending and Investing Activities
Saskatchewan Power Corporation - Vote 152
Loans (PW01) - Statutory	354,200
Amounts in this vote are "Statutory".	354,200

Saskatchewan Telecommunications Holding Corporation - Vote 153
Loans (ST01) - Statutory		1,900
Amounts in this vote are "Statutory".		1,900
Summary - Lending and Investing Activities
"To Be Voted"		-
"Statutory"		356,100
Total Lending and Investing Activities
Amount Provided by Special Warrant	-
Additional Funding Required	356,100

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