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Public Accounts 2015-16

Volume 2

Details of Revenue and Expense

Public Accounts, 2015-16 Contents 1

Contents

3 Letters of Transmittal 4 Introduction to the Public Accounts 5 Guide to Volume 2

General Revenue Fund 9 Revenue by Source

10 Revenue by Vote and Source 11 Revenue Detail 15 Appropriation and Expenditure by Vote 16 Appropriation and Expenditure by Subvote and Subprogram 28 Expense by Vote 29 Expense by Object

Ministries and Agencies Details of Expense 30 Advanced Education 34 Agriculture 41 Central Services 52 Economy 62 Education 74 Environment 85 Executive Council 90 Finance 96 Finance - Debt Servicing

100 Government Relations 116 Health 128 Highways and Infrastructure 143 Innovation Saskatchewan 145 Justice 170 Labour Relations and Workplace Safety 175 Parks, Culture and Sport 180 Public Service Commission 185 Saskatchewan Research Council 186 SaskBuilds Corporation 187 Social Services 202 Water Security Agency

Legislative Assembly and its Officers Details of Expense 203 Advocate for Children and Youth 206 Chief Electoral Officer 209 Conflict of Interest Commissioner 211 Information and Privacy Commissioner 213 Legislative Assembly 220 Ombudsman 223 Provincial Auditor

Fund Transfer Details 226 Growth and Financial Security Fund

Capital Asset Acquisitions 229 Capital Asset Acquisitions by Class 230 Capital Asset Acquisitions Details

Revolving Funds 237 Revolving Funds Details of Expenditure

Supplier Summary 243 General Revenue Fund and Revolving Funds Supplier Summary

Other Information 257 Growth and Financial Security Fund Transfers and Accumulated Balance 258 Debt Retirement Fund Accumulated Balance 259 Summary of Pension Plan and Trust Fund Balances 260 Summary of Individual Pension Plans and Trust Funds 263 Statement of Remission of Taxes and Fees 267 Road-use Fuel Tax Accountability Report

2 Public Accounts, 2015-16

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Public Accounts, 2015-16 Letters of Transmittal 3 Regina, Saskatchewan October 2016 To Her Honour The Honourable Vaughn Solomon Schofield, S.O.M., S.V.M. Lieutenant Governor of Saskatchewan Your Honour: I have the honour to submit the details of revenue and expense for the General Revenue Fund of the Government of the Province of Saskatchewan for the fiscal year ended March 31, 2016. Respectfully submitted,

KEVIN DOHERTY Minister of Finance Regina, Saskatchewan October 2016 The Honourable Kevin Doherty Minister of Finance We have the honour of presenting the details of revenue and expense for the General Revenue Fund of the Government of the Province of Saskatchewan for the fiscal year ended March 31, 2016. Respectfully submitted,

CLARE ISMAN TERRY PATON Deputy Minister of Finance Provincial Comptroller

4 Introduction to the Public Accounts Public Accounts, 2015-16

Introduction to the Public Accounts The 2015-16 Public Accounts of the Government of Saskatchewan (the Government) are prepared in accordance with the Financial Administration Act, 1993 and consist of two volumes. The Government is responsible for the integrity and objectivity of the information presented in these two volumes. Volume 1 Financial Statement Discussion and Analysis provides users of the Government’s Summary Financial Statements (SFS) with an overview of the Government’s performance by presenting comparative financial highlights and variance analysis. The information in the financial statement discussion and analysis should be read in conjunction with the SFS. Summary Financial Statements provide an accounting of the full nature and extent of the financial affairs and resources of the Government. This includes the financial results of the General Revenue Fund (GRF), Crown corporations, boards and other organizations controlled by the Government. A listing of all organizations controlled by the Government, collectively referred to as the government reporting entity, is provided in schedule 18 of the SFS. Volume 2 Volume 2 contains the following unaudited financial information: General Revenue Fund • revenue and expense schedules and details; • capital asset acquisitions schedule and details; Revolving Funds • expense details; Supplier Summary • listing of suppliers who received $50,000 or more for goods and services and capital assets supplied to the GRF

and Revolving Funds during the fiscal year; Other Information • Growth and Financial Security Fund transfers and accumulated balance; • Debt Retirement Fund accumulated balance; • assets, liabilities and residual balances of pension plans and trust funds administered by the Government; • remissions of taxes and fees; and • road-use fuel tax accountability revenues and expenditures. The Public Accounts are available on the Internet at http://www.finance.gov.sk.ca/public-accounts/. A Compendium is also available on the Internet at http://www.finance.gov.sk.ca/public-accounts/ that contains the financial statements of various government agencies, boards, commissions, pension plans, special purpose funds and institutions, as well as Crown corporations which are accountable to Treasury Board. In addition, the financial statements of Crown corporations and wholly-owned subsidiaries that are accountable to the Crown Investments Corporation of Saskatchewan Board can be found, through links, on the Internet at http://www.cicorp.sk.ca/.

http://www.finance.gov.sk.ca/public-accounts/http://www.finance.gov.sk.ca/public-accounts/

Public Accounts, 2015-16 Guide to Volume 2 5

Guide to Volume 2 Volume 2 is prepared to enhance accountability by providing unaudited financial information for the General Revenue Fund. The General Revenue Fund is comprised of all Ministries of the Government. This is the fund into which all revenues are paid, unless otherwise provided for by legislation, and from which all expenses are appropriated by the Legislative Assembly. Some schedules provide a comparison of appropriations to expenditures by program. Expenditure is calculated from total expense, adjusting for capital asset acquisitions, amortization and other changes in non-financial assets, including prepaid expenses. Details of Expense Information on the details of expense includes:

Mandates – a description of the mandates and major program areas. Expense summary – a matrix showing the expense amount for each program, grouped into major expense categories. Payee amounts – a listing for each major category of expense, as described below. The expense categories are: • Salaries and Benefits

This category includes salaries, wages, honorariums and compensation paid to employees and others who provided personal services, and pension and public sector benefit expenses. Payees who received $50,000 or more are listed. Allowances for members with additional duties are also listed.

• Transfers

Transfers are listed by program for recipients who received $50,000 or more. Details are not provided for high volume programs of a universal nature or income security and other programs of a confidential and personal nature. Total by recipient includes: Capital Transfers Transfers provided to a third party such as a school board, regional health authority, university or

municipality to acquire or develop capital assets. Operating Transfers

Transfers to or on behalf of individuals, local authorities and other third parties, for which the government does not receive any goods or services directly in return.

• Goods and Services

Expenses for goods and services include travel expenses incurred by employees, members of the Legislative Assembly, and others who provided personal services; contract services; and communications expense for promotion of programs and for non-promotional expense, including exhibits, displays, and the printing of educational and informational material. Amounts for Ministers’ travel expense and for suppliers who received $50,000 or more for goods and services are listed.

• Capital Asset Amortization

The cost of tangible capital assets allocated to expense over their useful life. • Other Expenses

Expenses which do not fit in any of the above categories. Payees who received $50,000 or more are listed.

• Internal Recoveries Recoveries for the provision of shared services of $50,000 or more are listed.

6 Guide to Volume 2 Public Accounts, 2015-16

Additional information is reported for two ministries: • Highways and Infrastructure – a report on major preservation expense and infrastructure capital by

highway. • Legislative Assembly – schedules of payments to Members of the Legislative Assembly for serving on

committees and boards as well as for their indemnities, allowances and expenses as members.

Capital Asset Acquisitions A schedule provides capital asset acquisitions by class. Capital asset classes include land, buildings and improvements, machinery and equipment, transportation equipment, office and information technology and infrastructure. Payees who received $50,000 or more for the provision of capital assets are listed. Internal recoveries of $50,000 or more are also listed. Revolving Funds Details of Expense Payees and suppliers who received $50,000 or more from Revolving Funds are listed. Expense categories and amounts listed are the same as for the General Revenue Fund. Supplier Summary Suppliers who received $50,000 or more for goods and services and capital assets supplied to the General Revenue Fund and Revolving Funds during the fiscal year are listed. These amounts are classified as goods and services and capital asset acquisitions in Volume 2. Remission of Taxes and Fees Individuals or companies who were granted remissions of taxes or fees are listed in the Statement of Remission of Taxes and Fees. A remission is a return of or an exemption from liability to pay a tax, royalty, rental or fee payable to the Crown. Section 24 of The Financial Administration Act, 1993 provides that the Lieutenant Governor in Council may grant remissions where he/she considers it to be in the public interest or that great hardship or injustice to persons would otherwise occur. The Act permits the Minister of Finance to grant remissions where the amount is not greater than $1,000.

Public Accounts, 2015-16 General Revenue Fund 7

General Revenue Fund

8 General Revenue Fund Public Accounts, 2015-16

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Public Accounts, 2015-16 Revenue by Source 9 Government of the Province of SaskatchewanGeneral Revenue Fund - Schedule of Revenue by SourceFor the Year Ended March 31, 2016(thousands of dollars)

2015Actual Actual

TaxationCorporation income.................................................................................................. $ 1,002,546 $ 848,469Fuel.......................................................................................................................... 479,259 515,400Individual income..................................................................................................... 2,537,349 2,546,577Provincial sales........................................................................................................ 1,288,921 1,358,205Tobacco................................................................................................................... 263,686 260,696Other ....................................................................................................................... 375,794 357,578Total Taxation 5,947,555 5,886,925

Non-Renewable ResourcesCrown land sales...................................................................................................... 44,016 164,894Natural gas............................................................................................................... 9,582 18,780Oil............................................................................................................................. 555,159 1,279,138Potash...................................................................................................................... 552,072 546,252Resource surcharge................................................................................................. 400,636 474,506Other........................................................................................................................ 199,800 130,908Total Non-Renewable Resources 1,761,265 2,614,478

Transfers from Government EntitiesCrown Investments Corporation of Saskatchewan.................................................. 150,000 150,000

- Special dividend.................................................................................................. 147,199 56,000Liquor and Gaming Authority ................................................................................. 506,556 487,384Other enterprises and funds..................................................................................... 70,835 59,327Total Transfers from Government Entities 874,590 752,711

Other Own-Source RevenueInvestment income .................................................................................................. 59,519 82,887Motor vehicle fees.................................................................................................... 200,725 190,431Other fees and charges............................................................................................ 177,359 142,869Commercial operations............................................................................................ 74,957 78,622Miscellaneous ......................................................................................................... 124,049 98,851Total Other Own-Source Revenue 636,609 593,660Total Own-Source Revenue 9,220,019 9,847,774

Transfers from the Federal Government Canada Health Transfer........................................................................................... 1,080,673 998,393Canada Social Transfer........................................................................................... 408,722 397,679Other ....................................................................................................................... 352,111 456,942Total Transfers from the Federal Government 1,841,506 1,853,014

Total Revenue $ 11,061,525 $ 11,700,788

2016

Public Accounts, 2015-16 Schedule of Revenue by Vote and Source 10

Government of the Province of SaskatchewanGeneral Revenue FundSchedule of Revenue by Vote and SourceFor the Year Ended March 31, 2016 (thousands of dollars)

TaxationNon-renewable

Resources

Transfers from Government

Entities

Other Own-source

Revenue

Transfers from the Federal

Government Total

Ministries and AgenciesAdvanced Education............................................................................................ $ ........ $ ........ $ ........ $ 3,919 $ 8,879 $ 12,798Agriculture........................................................................................................... ........ ........ 9,000 80,415 65,550 154,965Central Services.................................................................................................. ........ ........ ........ 9,704 ........ 9,704Central Services - Commercial Operations.......................................................... ........ ........ ........ 68,505 ........ 68,505Economy............................................................................................................. 5,761 1,360,629 ........ 6,390 60,158 1,432,938Education............................................................................................................ ........ ........ ........ 5,101 5,263 10,364Environment........................................................................................................ ........ ........ ........ 58,454 7,861 66,315Executive Council................................................................................................ ........ ........ ........ 22 760 782Finance............................................................................................................... 5,941,794 400,636 832,543 276,921 1,492,600 8,944,494Government Relations......................................................................................... ........ ........ 363 27,991 89,383 117,737Government Relations - Commercial Operations................................................. ........ ........ ........ 3,145 ........ 3,145Health.................................................................................................................. ........ ........ ........ 7,654 5,828 13,482Highways and Infrastructure................................................................................ ........ ........ 1,490 6,400 59,556 67,446Highways and Infrastructure - Commercial Operations........................................ ........ ........ ........ 3,307 ........ 3,307Justice................................................................................................................. ........ ........ 19,169 59,318 12,420 90,907Labour Relations and Workplace Safety.............................................................. ........ ........ 12,025 78 226 12,329Parks, Culture and Sport..................................................................................... ........ ........ ........ 8,711 387 9,098Public Service Commission................................................................................. ........ ........ ........ 181 ........ 181Social Services.................................................................................................... ........ ........ ........ 9,487 32,635 42,122Legislative Assembly and its OfficersAdvocate for Children and Youth......................................................................... ........ ........ ........ 22 ........ 22Chief Electoral Officer......................................................................................... ........ ........ ........ 6 ........ 6Legislative Assembly........................................................................................... ........ ........ ........ 18 ........ 18Provincial Auditor................................................................................................ ........ ........ ........ 860 ........ 860Total Revenue $ 5,947,555 $ 1,761,265 $ 874,590 $ 636,609 $ 1,841,506 $ 11,061,525

Growth and Financial Security Fund$ 131,269

Total Growth and Financial Security Fund $ 131,269Transfer from Growth and Financial Security Fund - Security...........................................................................................................................................................................................

Public Accounts, 2015-16 Revenue Detail 11

Government of the Province of SaskatchewanGeneral Revenue FundSchedule of Revenue DetailFor the Year Ended March 31, 2016

Advanced EducationOther Own-source Revenue Other fees and charges............................................................................................................. $ 151 $ Miscellaneous........................................................................................................................... 3,768 3,919Transfers from the Federal Government...................................................................... 8,879Total Advanced Education $ 12,798

AgricultureTransfers from Government Entities............................................................................. $ 9,000Other Own-source Revenue Investment Income.................................................................................................................... $ 204 Other fees and charges............................................................................................................. 67,106 Miscellaneous........................................................................................................................... 13,105 80,415Transfers from the Federal Government...................................................................... 65,550Total Agriculture $ 154,965

Central ServicesOther Own-source Revenue Other fees and charges............................................................................................................. $ 693 Miscellaneous........................................................................................................................... 9,011 $ 9,704Total Central Services $ 9,704

Central Services - Commercial OperationsCommercial Operations $ 68,505Total Central Services - Commercial Operations $ 68,505

EconomyTaxation........................................................................................................................ $ 5,761Non-renewable Resources........................................................................................... $ Crown Land Sales..................................................................................................................... 44,016 Natural Gas............................................................................................................................... 9,582 Oil............................................................................................................................................. 555,159 Potash....................................................................................................................................... 552,072 Other non-renewable resources................................................................................................ 199,800 1,360,629Other Own-source Revenue Investment Income.................................................................................................................... 195 Other fees and charges............................................................................................................. 1,838 Miscellaneous........................................................................................................................... 4,357 6,390Transfers from the Federal Government...................................................................... 60,158Total Economy $ 1,432,938

EducationOther Own-source Revenue Other fees and charges............................................................................................................. $ 623 Miscellaneous........................................................................................................................... 4,478 $ 5,101Transfers from the Federal Government...................................................................... 5,263Total Education $ 10,364

(thousands of dollars)

12 Revenue Detail Public Accounts, 2015-16

EnvironmentOther Own-source Revenue Investment Income.................................................................................................................... $ 10 Other fees and charges............................................................................................................. 45,074 Miscellaneous........................................................................................................................... 13,370 $ 58,454Transfers from the Federal Government...................................................................... 7,861Total Environment $ 66,315

Executive CouncilOther Own-source Revenue......................................................................................... $ 22Transfers from the Federal Government...................................................................... 760Total Executive Council $ 782

FinanceTaxation Corporation income................................................................................................................... $ 1,002,546 Fuel........................................................................................................................................... 479,259 Individual Income...................................................................................................................... 2,537,349 Provincial Sales........................................................................................................................ 1,288,921 Tobacco.................................................................................................................................... 263,686 Other taxes............................................................................................................................... 370,033 $ 5,941,794Non-renewable Resources........................................................................................... 400,636Transfers from Government Entities Crown Investment Corporation of Saskatchewan...................................................................... 150,000 - Special Dividend..................................................................................................................... 147,199 Liquor and Gaming Authority..................................................................................................... 506,556 Other enterprises and funds...................................................................................................... 28,788 832,543Other Own-source Revenue......................................................................................... Investment Income.................................................................................................................... 58,763 Motor vehicles fees................................................................................................................... 200,725 Other fees and charges............................................................................................................. 4,671 Miscellaneous........................................................................................................................... 12,762 276,921Transfers from the Federal Government Canada Health Transfer (CHT).................................................................................................. 1,080,673 Canada Social Transfer (CST).................................................................................................. 408,722 Other federal transfers.............................................................................................................. 3,205 1,492,600Total Finance $ 8,944,494

Government RelationsTransfers from Government Entities............................................................................. $ 363Other Own-source Revenue Other fees and charges............................................................................................................. $ 1,123 Miscellaneous........................................................................................................................... 26,868 27,991Transfers from the Federal Government...................................................................... 89,383Total Government Relations $ 117,737

Government Relations - Commercial OperationsCommercial Operations................................................................................................ $ 3,145Total Government Relations - Commercial Operations $ 3,145

Public Accounts, 2015-16 Revenue Detail 13

HealthOther Own-source Revenue Investment Income.................................................................................................................... $ 250 Other fees and charges............................................................................................................. 2,385 Miscellaneous........................................................................................................................... 5,019 $ 7,654Transfers from the Federal Government...................................................................... 5,828Total Health $ 13,482

Highways and InfrastructureTransfers from Government Entities............................................................................. $ 1,490Other Own-source Revenue Investment Income.................................................................................................................... $ 68 Other fees and charges............................................................................................................. 1,649 Miscellaneous........................................................................................................................... 4,683 6,400Transfers from the Federal Government...................................................................... 59,556Total Highways and Infrastructure $ 67,446

Highways and Infrastructure - Commercial OperationsCommercial Operations................................................................................................ $ 3,307Total Highways and Infrastructure - Commercial Operations $ 3,307

JusticeTransfers from Government Entities............................................................................. $ 19,169Other Own-source Revenue Investment Income.................................................................................................................... $ 2 Other fees and charges............................................................................................................. 37,879 Miscellaneous........................................................................................................................... 21,437 59,318Transfers from the Federal Government...................................................................... 12,420Total Justice $ 90,907

Labour Relations and Workplace SafetyTransfers from Government Entities............................................................................. $ 12,025Other Own-source Revenue Other fees and charges............................................................................................................. $ 72 Miscellaneous........................................................................................................................... 6 78Transfers from the Federal Government...................................................................... 226Total Labour Relations and Workplace Safety $ 12,329

Parks, Culture and SportOther Own-source Revenue Other fees and charges............................................................................................................. $ 8,566 Miscellaneous........................................................................................................................... 145 $ 8,711Transfers from the Federal Government...................................................................... 387Total Parks, Culture and Sport $ 9,098

Public Service CommissionOther Own-source Revenue Other fees and charges............................................................................................................. $ 1 Miscellaneous........................................................................................................................... 180 $ 181Total Public Service Commission $ 181

14 Revenue Detail Public Accounts, 2015-16

Social ServicesOther Own-source Revenue Other fees and charges............................................................................................................. $ 5,519 Miscellaneous........................................................................................................................... 3,968 $ 9,487Transfers from the Federal Government...................................................................... 32,635Total Social Services $ 42,122

Advocate for Children and YouthOther Own-source Revenue......................................................................................... $ 22Total Advocate for Children and Youth $ 22

Chief Electoral OfficerOther Own-source Revenue......................................................................................... $ 6Total Chief Electoral Officer $ 6

Legislative AssemblyOther Own-source Revenue Other fees and charges............................................................................................................. $ 9 Miscellaneous........................................................................................................................... 9 $ 18Total Legislative Assembly $ 18

Provincial AuditorOther Own-source Revenue Investment Income.................................................................................................................... $ 27 Miscellaneous........................................................................................................................... 833 $ 860Total Provincial Auditor $ 860

Total Revenue $ 11,061,524

Growth and Financial Security FundTransfer from the Growth and Financial Security - Security......................................... $ 131,269Total Growth and Financial Security Fund $ 131,269

Public Accounts, 2015-16 Appropriation and Expenditure by Vote 15

Government of the Province of SaskatchewanGeneral Revenue Fund - Appropriation and Expenditure by VoteFor the Year Ended March 31, 2016

Appropriation ExpenditureSpecial

Warrants & Over (Under)Statutory Supplementary Revised Actual Capital Asset Capital Asset Total Revised

Vote Appropriation Adjustment (1) Estimates Appropriation Expense Acquisitions Amortization Other (2) Expenditure AppropriationMinistries and AgenciesAdvanced Education ......................................................................... 37 $ 782,522,000 $ 198 $ ........ $ 782,522,198 $ 771,648,649 $ 140,471 $ (173,361) $ ........ $ 771,615,759 $ (10,906,439)Agriculture ......................................................................................... 1 361,620,000 198 ........ 361,620,198 345,151,128 359,046 (1,868,221) (382,975) 343,258,978 (18,361,220)Central Services ............................................................................... 13 179,001,000 (25,506,203) ........ 153,494,797 23,428,213 73,848,857 (25,506,401) (874,825) 70,895,844 (82,598,953)Central Services - Commercial Operations (1) ................................. 13 ........ 59,545,925 ........ 59,545,925 68,293,397 ........ (8,959,058) ........ 59,334,339 (211,586)Economy ........................................................................................... 23 276,278,000 396 ........ 276,278,396 256,117,502 3,485,497 (5,261,838) 2,936,506 257,277,667 (19,000,729)Education .......................................................................................... 5 2,001,628,000 (8,818,253) ........ 1,992,809,747 1,997,402,176 (123,550) (547,039) ........ 1,996,731,587 3,921,840Environment ...................................................................................... 26 160,173,000 68 80,000,000 240,173,068 227,587,506 7,964,962 (10,238,267) 4,416,068 229,730,269 (10,442,799)Executive Council ............................................................................. 10 15,885,000 3,175 ........ 15,888,175 14,345,874 ........ ........ 39,110 14,384,984 (1,503,191)Finance ............................................................................................. 18 367,739,000 (5,075,439) ........ 362,663,561 346,940,534 8,715,157 (462,466) ........ 355,193,225 (7,470,336)Finance - Debt Servicing .................................................................. 12 285,000,000 (20,478,769) ........ 264,521,231 264,521,231 ........ ........ ........ 264,521,231 ........ Government Relations ...................................................................... 30 472,433,000 198 56,297,000 528,730,198 529,852,944 1,277,256 (2,637,680) ........ 528,492,520 (237,678)Government Relations - Commercial Operations (1) ........................ 30 ........ 3,144,402 ........ 3,144,402 3,144,402 ........ ........ ........ 3,144,402 ........ Health ................................................................................................ 32 5,128,453,000 (1,088,043) ........ 5,127,364,957 5,109,544,602 15,778,448 (4,847,309) 1,285,744 5,121,761,485 (5,603,472)Highways and Infrastructure ............................................................. 16 841,972,000 198 ........ 841,972,198 426,777,594 518,044,627 (151,036,083) 4,983,496 798,769,634 (43,202,564)Highways and Infrastructure - Commercial Operations (1) ............... 16 ........ 3,307,223 ........ 3,307,223 3,295,063 ........ ........ ........ 3,295,063 (12,160)Innovation Saskatchewan ................................................................. 84 30,510,000 ........ ........ 30,510,000 30,510,000 ........ ........ ........ 30,510,000 ........ Justice ............................................................................................... 3 607,669,000 133,605 ........ 607,802,605 599,027,277 19,089,994 (5,624,460) (13,504,695) 598,988,116 (8,814,489)Labour Relations and Workplace Safety .......................................... 20 18,353,000 ........ ........ 18,353,000 17,966,724 ........ (123,668) 2,028 17,845,084 (507,916)Parks, Culture and Sport ................................................................... 27 99,463,000 367 ........ 99,463,367 87,964,563 12,835,624 (4,193,571) 91 96,606,707 (2,856,660)Public Service Commission .............................................................. 33 34,438,000 ........ ........ 34,438,000 32,775,214 186,486 (319,779) ........ 32,641,921 (1,796,079)Saskatchewan Research Council ..................................................... 35 22,475,000 ........ ........ 22,475,000 22,475,000 ........ ........ ........ 22,475,000 ........ SaskBuilds Corporation .................................................................... 86 13,673,000 ........ ........ 13,673,000 13,427,000 ........ ........ ........ 13,427,000 (246,000)Social Services ................................................................................. 36 1,004,185,000 198 48,000,000 1,052,185,198 1,050,968,667 6,342,331 (5,780,481) 43,831 1,051,574,348 (610,850)Water Security Agency ..................................................................... 87 20,477,000 ........ ........ 20,477,000 20,477,000 ........ ........ ........ 20,477,000 ........ Legislative Assembly and its OfficersAdvocate for Children and Youth ...................................................... 76 2,554,000 11,143 ........ 2,565,143 2,452,388 ........ (746) 5,202 2,456,844 (108,299)Chief Electoral Officer ....................................................................... 34 16,509,000 (1,009,566) ........ 15,499,434 15,124,268 588,256 (201,838) (11,252) 15,499,434 ........ Conflict of Interest Commissioner ..................................................... 57 589,000 ........ 142,000 731,000 708,439 ........ ........ (921) 707,518 (23,482)Information and Privacy Commissioner ............................................ 55 1,469,000 26,014 45,000 1,540,014 1,450,881 88,867 (17,773) 5,646 1,527,621 (12,393)Legislative Assembly ........................................................................ 21 26,637,000 (1,387,874) ........ 25,249,126 24,430,197 ........ (70,903) 3,058 24,362,352 (886,774)Ombudsman ..................................................................................... 56 3,429,000 (450) ........ 3,428,550 3,147,031 ........ (498) 1,121 3,147,654 (280,896)Provincial Auditor .............................................................................. 28 8,742,000 7,128 ........ 8,749,128 8,742,000 ........ ........ ........ 8,742,000 (7,128)Totals $ 12,783,876,000 $ 2,815,839 $ 184,484,000 $ 12,971,175,839 $ 12,319,697,464 $ 668,622,329 $ (227,871,440) $ (1,052,767) $ 12,759,395,586 $ (211,780,253)

Growth and Financial Security FundGrowth and Financial Security Fund ................................................. 82 $ ........ $ ........ $ ........ $ ........ $ ........ $ ........ $ ........ $ ........ $ ........ $ ........

(1) Statutory Adjustment includes an amount equal to actual revenues of $75.0 million generated from commercial operations which can be used to pay commercial operation expenses. It also includes a reduction for prior year's over expenditures for Health of $1,088,043.(2) Includes other amounts not subject to appropriation such as the change in inventory held for use or consumption, the change in prepaid expenses, the change in contaminated sites liabilities, losses on disposal of capital assets and write-downs of capital assets.

Public Accounts, 2015-16 Appropriation and Expenditure by Subvote and Subprogram 16

Government of the Province of SaskatchewanGeneral Revenue Fund - Appropriation and Expenditure by Subvote and SubprogramFor the Year Ended March 31, 2016


Warrants & Capital Capital Over (Under)Statutory Supplementary Revised Actual Asset Asset Total Revised

Subvote and Subprogram Appropriation Adjustment (1) Estimates Virements Appropriation Expense Acquisitions Amortization Other (2) Expenditure Appropriation

Ministries and Agencies

Advanced Education (Vote 37)Central Management and Services (AE01)Minister's Salary (Statutory).................................................................................. $ 48,000 $ 48,198 $ ........ $ ........ $ ........ $ 48,198Executive Management......................................................................................... 1,628,000 1,508,683 ........ ........ ........ 1,508,683Central Services.................................................................................................... 9,872,000 7,687,579 140,471 ........ ........ 7,828,050Accommodation Services...................................................................................... 3,679,000 3,710,894 ........ ........ ........ 3,710,894

15,227,000 198 ........ ........ 15,227,198 12,955,354 140,471 ........ ........ 13,095,825 (2,131,373)Post-Secondary Education (AE02)Operational Support.............................................................................................. 2,948,000 2,551,915 ........ ........ ........ 2,551,915Universities, Federated and Affiliated Colleges................................................... 476,539,000 474,086,909 ........ ........ ........ 474,086,909Technical Institutes................................................................................................ 155,871,000 155,250,750 ........ ........ ........ 155,250,750Regional Colleges................................................................................................. 28,754,000 28,725,500 ........ ........ ........ 28,725,500Post-Secondary Capital Transfers........................................................................ 46,630,000 37,373,000 ........ ........ ........ 37,373,000

710,742,000 ........ ........ (4,360,000) 706,382,000 697,988,074 ........ ........ ........ 697,988,074 (8,393,926)Student Supports (AE03)Operational Support.............................................................................................. 3,058,000 2,920,207 ........ ........ ........ 2,920,207Saskatchewan Student Aid Fund......................................................................... 32,500,000 32,500,000 ........ ........ ........ 32,500,000Graduate Retention Program................................................................................ ........ 6,360,001 ........ ........ ........ 6,360,001Scholarships.......................................................................................................... 14,495,000 12,198,985 ........ ........ ........ 12,198,985Saskatchewan Advantage Grant for Education Savings..................................... 6,500,000 6,552,667 ........ ........ ........ 6,552,667

56,553,000 ........ ........ 4,360,000 60,913,000 60,531,860 ........ ........ ........ 60,531,860 (381,140)Non-Appropriated Expense Adjustment (AE07)Amortization - Office and Information Technology............................................... ........ 173,361 ........ (173,361) ........ ........

........ ........ ........ ........ ........ 173,361 ........ (173,361) ........ ........ ........ Total Advanced Education $ 782,522,000 $ 198 $ ........ $ ........ $ 782,522,198 $ 771,648,649 $ 140,471 $ (173,361) $ ........ $ 771,615,759 $ (10,906,439)

Agriculture (Vote 1)Central Management and Services (AG01)Minister's Salary (Statutory).................................................................................. $ 48,000 $ 48,198 $ ........ $ ........ $ ........ $ 48,198Executive Management......................................................................................... 1,525,000 1,225,106 ........ ........ (547) 1,224,559Central Services.................................................................................................... 5,891,000 4,716,099 ........ ........ 1,071 4,717,170Accommodation Services...................................................................................... 3,830,000 3,096,315 ........ ........ ........ 3,096,315

11,294,000 198 ........ ........ 11,294,198 9,085,718 ........ ........ 524 9,086,242 (2,207,956)Policy and Planning (AG05) 3,039,000 ........ ........ ........ 3,039,000 2,395,788 ........ ........ (17,726) 2,378,062 (660,938)Research and Technology (AG06)Project Coordination.............................................................................................. 957,000 1,628,820 ........ ........ (228) 1,628,592Research Programming........................................................................................ 25,776,000 34,679,772 ........ ........ ........ 34,679,772

26,733,000 ........ ........ 9,600,000 36,333,000 36,308,592 ........ ........ (228) 36,308,364 (24,636)Regional Services (AG07) 40,425,000 ........ ........ (3,200,000) 37,225,000 33,134,058 ........ ........ (78,274) 33,055,784 (4,169,216)Land Management (AG04)Land Management Services................................................................................. 5,716,000 4,445,613 359,046 ........ (288,105) 4,516,554Land Revenue - Bad Debt Allowances................................................................. 400,000 48,110 ........ ........ ........ 48,110Crown Land Sale Incentive Program.................................................................... 300,000 1,537,760 ........ ........ ........ 1,537,760

6,416,000 ........ ........ 3,200,000 9,616,000 6,031,483 359,046 ........ (288,105) 6,102,424 (3,513,576)Industry Assistance (AG03)Contributions for General Agriculture Interests.................................................... 4,151,000 3,928,306 ........ ........ ........ 3,928,306Comprehensive Pest Control Program................................................................. 3,400,000 2,506,981 ........ ........ ........ 2,506,981

7,551,000 ........ ........ ........ 7,551,000 6,435,287 ........ ........ ........ 6,435,287 (1,115,713)Financial Programs (AG09) 26,192,000 ........ ........ (9,600,000) 16,592,000 11,559,461 ........ ........ 834 11,560,295 (5,031,705)Business Risk Management (AG10)Crop Insurance Program Delivery........................................................................ 31,845,000 30,625,000 ........ ........ ........ 30,625,000Crop Insurance Program Premiums..................................................................... 122,500,000 128,743,388 ........ ........ ........ 128,743,388AgriStability Program Delivery............................................................................... 20,200,000 18,520,000 ........ ........ ........ 18,520,000AgriStability............................................................................................................ 26,900,000 24,016,132 ........ ........ ........ 24,016,132AgriInvest............................................................................................................... 38,525,000 36,428,000 ........ ........ ........ 36,428,000

239,970,000 ........ ........ ........ 239,970,000 238,332,520 ........ ........ ........ 238,332,520 (1,637,480)Non-Appropriated Expense Adjustment (AG14)Amortization - Infrastructure.................................................................................. ........ 1,390,691 ........ (1,390,691) ........ ........ Amortization - Land, Buildings and Improvements.............................................. ........ 437,172 ........ (437,172) ........ ........ Amortization - Machinery and Equipment............................................................ ........ 26,923 ........ (26,923) ........ ........ Amortization - Transportation Equipment............................................................. ........ 8,934 ........ (8,934) ........ ........ Amortization - Office and Information Technology............................................... ........ 4,501 ........ (4,501) ........ ........

........ ........ ........ ........ ........ 1,868,221 ........ (1,868,221) ........ ........ ........ Total Agriculture $ 361,620,000 $ 198 $ ........ $ ........ $ 361,620,198 $ 345,151,128 $ 359,046 $ (1,868,221) $ (382,975) $ 343,258,978 $ (18,361,220)





Subvote and Subprogram Appropriation Adjustment (1) Estimates Virements Appropriation Expense Acquisitions Amortization Other (2) Expenditure AppropriationCentral Services (Vote 13)Central Management and Services (CS01)Minister's Salary (Statutory).................................................................................. $ 48,000 $ 48,198 $ ........ $ ........ $ ........ $ 48,198Executive Management......................................................................................... 820,000 674,841 ........ ........ ........ 674,841Central Services.................................................................................................... 8,771,000 7,970,746 ........ ........ ........ 7,970,746Accommodation Services...................................................................................... 343,000 409,857 ........ ........ ........ 409,857Allocated to Services Subvotes............................................................................ (9,934,000) (9,055,444) ........ ........ ........ (9,055,444)

48,000 198 ........ ........ 48,198 48,198 ........ ........ ........ 48,198 ........ Property Management (CS02)Operations and Maintenance of Property............................................................ 159,068,000 161,864,155 ........ (22,737,675) (176,214) 138,950,266Accommodation Costs Incurred on behalf of the Legislative Assembly............. 2,959,000 2,958,317 ........ ........ ........ 2,958,317Program Delivery and Client Services.................................................................. 19,251,000 17,043,922 ........ (17,859) (11,815) 17,014,248Environmental Sustainability Investments............................................................ 1,982,000 700,547 ........ ........ ........ 700,547Property Management Allocated to Ministries...................................................... (127,578,000) (130,305,798) ........ ........ ........ (130,305,798)Property Management Charged to External Clients............................................ (46,692,000) ........ ........ ........ ........ ........

8,990,000 26,138,779 ........ (1,400,000) 33,728,779 52,261,143 ........ (22,755,534) (188,029) 29,317,580 (4,411,199)Transportation and Other Services (CS05)Vehicle Services.................................................................................................... 36,309,000 31,801,616 ........ (7,912,941) (729,585) 23,159,090Air Services............................................................................................................ 11,755,000 11,327,088 ........ (1,933,740) 32,721 9,426,069Procurement.......................................................................................................... 4,025,000 2,936,271 ........ ........ ........ 2,936,271Mail Services.......................................................................................................... 12,635,000 13,514,039 ........ (38,792) 10,068 13,485,315Telecommunications Services.............................................................................. 3,705,000 2,755,251 ........ ........ ........ 2,755,251Services Allocated to Ministries............................................................................ (41,892,000) (41,186,591) ........ ........ ........ (41,186,591)Services Charged to External Clients................................................................... (22,127,000) ........ ........ ........ ........ ........

4,410,000 6,080,571 ........ 1,100,000 11,590,571 21,147,674 ........ (9,885,473) (686,796) 10,575,405 (1,015,166)Project Management (CS03)Courthouses.......................................................................................................... 4,040,000 63,049 4,627,669 ........ ........ 4,690,718Regina South Broad Plaza Office Renovation..................................................... 2,660,000 ........ ........ ........ ........ ........ Assessment and Stabilization Homes for People with Intellectual Disabilities................................................................................ 2,035,000 ........ ........ ........ ........ ........ Prince Albert Provincial Correctional Centre........................................................ 5,650,000 ........ 2,857,846 ........ ........ 2,857,846Other...................................................................................................................... 5,881,000 3,866,190 12,251,934 ........ ........ 16,118,124Project Management Allocated to Ministries........................................................ (20,266,000) (3,059,920) (19,737,449) ........ ........ (22,797,369)Project Management Charged to External Clients............................................... ........ ........ ........ ........ ........ ........

........ 869,319 ........ ........ 869,319 869,319 ........ ........ ........ 869,319 ........ Information Technology Office (CS11)IT Coordination and Transformation Initiatives.................................................... 8,774,000 8,398,538 ........ (253,414) ........ 8,145,124Application Support............................................................................................... 6,717,000 7,302,638 ........ ........ ........ 7,302,638Interministerial Services........................................................................................ 44,240,000 109,439,349 ........ (1,571,038) ........ 107,868,311IT Allocated to Ministries....................................................................................... (43,052,000) (107,745,249) ........ ........ ........ (107,745,249)IT Allocated to External Clients............................................................................. (2,133,000) ........ ........ ........ ........ ........

14,546,000 950,855 ........ 300,000 15,796,855 17,395,276 ........ (1,824,452) ........ 15,570,824 (226,031)Major Capital Asset Acquisitions (CS07)Land, Buildings and Improvements...................................................................... 138,542,000 ........ 64,007,284 ........ ........ 64,007,284Machinery and Equipment.................................................................................... 9,131,000 ........ 7,068,029 ........ ........ 7,068,029Office and Information Technology....................................................................... 3,334,000 ........ 2,773,544 ........ ........ 2,773,544

151,007,000 ........ ........ ........ 151,007,000 ........ 73,848,857 ........ ........ 73,848,857 (77,158,143)Non-Appropriated Expense Adjustment (CS08)Amortization - Land, Buildings and Improvements.............................................. ........ ........ ........ ........ ........ ........ Amortization - Machinery and Equipment............................................................ ........ ........ ........ ........ ........ ........ Amortization - Office and Information Technology............................................... ........ ........ ........ ........ ........ ........ Amortization Allocated to Services Subvotes....................................................... ........ ........ ........ ........ ........ ........

........ ........ ........ ........ ........ ........ ........ ........ ........ ........ ........ Total Central Services $ 179,001,000 $ 34,039,722 $ ........ $ ........ $ 213,040,722 $ 91,721,610 $ 73,848,857 $ (34,465,459) $ (874,825) $ 130,230,183 $ (82,810,539)

Central Services (Vote 13) $ 179,001,000 $ (25,506,203) $ ........ $ ........ $ 153,494,797 $ 23,428,213 $ 73,848,857 $ (25,506,401) $ (874,825) $ 70,895,844 $ (82,598,953)Central Services (Vote 13) - Commercial OperationsProperty Management (CS02) ........ 42,750,319 ........ ........ 42,750,319 47,774,876 ........ (6,143,994) ........ 41,630,882 (1,119,437)Transportation and Other Services (CS05) ........ 13,198,112 ........ ........ 13,198,112 16,366,022 ........ (2,767,933) ........ 13,598,089 399,977Project Management (CS03) ........ 869,319 ........ ........ 869,319 869,319 ........ ........ ........ 869,319 ........ Information Technology (CS11) ........ 2,728,175 ........ ........ 2,728,175 3,283,180 ........ (47,131) ........ 3,236,049 507,874Total Central Services $ 179,001,000 $ 34,039,722 $ ........ $ ........ $ 213,040,722 $ 91,721,610 $ 73,848,857 $ (34,465,459) $ (874,825) $ 130,230,183 $ (82,810,539)

Economy (Vote 23)Central Management and Services (EC01)Ministers' Salaries (Statutory)............................................................................... $ 96,000 $ 96,396 $ ........ $ ........ $ ........ $ 96,396Executive Management......................................................................................... 1,471,000 1,124,478 ........ ........ (1,529) 1,122,949Central Services.................................................................................................... 27,077,000 21,538,478 2,292,344 ........ 193,108 24,023,930Accommodation Services...................................................................................... 9,640,000 9,349,617 1,183,150 ........ ........ 10,532,767





Subvote and Subprogram Appropriation Adjustment (1) Estimates Virements Appropriation Expense Acquisitions Amortization Other (2) Expenditure AppropriationSurface Rights Board of Arbitration...................................................................... 172,000 139,270 ........ ........ ........ 139,270

38,456,000 396 ........ (850,000) 37,606,396 32,248,239 3,475,494 ........ 191,579 35,915,312 (1,691,084)Minerals, Lands and Resource Policy (EC06)Operational Support.............................................................................................. 2,607,000 1,921,193 ........ ........ 2,837 1,924,030Lands and Mineral Tenure.................................................................................... 1,930,000 1,446,338 ........ ........ (878) 1,445,460Saskatchewan Geological Survey........................................................................ 4,761,000 4,350,770 10,003 ........ (6,102) 4,354,671Forestry Development........................................................................................... 873,000 551,868 ........ ........ (4,751) 547,117Remediation of Contaminated Sites..................................................................... 5,300,000 ........ ........ ........ 2,723,672 2,723,672

15,471,000 ........ ........ ........ 15,471,000 8,270,169 10,003 ........ 2,714,778 10,994,950 (4,476,050)Petroleum and Natural Gas (EC05) 14,204,000 ........ ........ ........ 14,204,000 12,438,689 ........ ........ 18,113 12,456,802 (1,747,198)Revenue and Corporate Services (EC04)Operational Support.............................................................................................. 5,010,000 4,692,669 ........ ........ 276 4,692,945Small Business Loan Associations - Loan Loss Provision.................................. ........ (500,000) ........ ........ ........ (500,000)Renewable Diesel Program.................................................................................. 1,300,000 2,054,640 ........ ........ ........ 2,054,640

6,310,000 ........ ........ ........ 6,310,000 6,247,309 ........ ........ 276 6,247,585 (62,415)Economic Development (EC12)Operational Support.............................................................................................. 9,699,000 7,337,511 ........ ........ 133 7,337,644Saskatchewan Trade and Export Partnership..................................................... 3,386,000 3,325,000 ........ ........ ........ 3,325,000

13,085,000 ........ ........ ........ 13,085,000 10,662,511 ........ ........ 133 10,662,644 (2,422,356)Tourism Saskatchewan (EC14) 14,442,000 ........ ........ 850,000 15,292,000 14,532,000 ........ ........ ........ 14,532,000 (760,000)Labour Market Development (EC13)Operational Support.............................................................................................. 17,578,000 15,328,885 ........ ........ 7,778 15,336,663Work Readiness - Youth and Adult Skills Training.............................................. 20,186,000 19,127,045 ........ ........ ........ 19,127,045Work Readiness - Adult Basic Education............................................................. 25,621,000 24,818,556 ........ ........ ........ 24,818,556Work Readiness - Employment Development..................................................... 23,994,000 21,510,749 ........ ........ 332 21,511,081Canada-Saskatchewan Job Grant....................................................................... 4,000,000 4,470,789 ........ ........ ........ 4,470,789Saskatchewan Apprenticeship and Trade Certification Commission................. 23,226,000 23,226,000 ........ ........ ........ 23,226,000Employability Assistance for People with Disabilities........................................... 10,141,000 11,187,073 ........ ........ ........ 11,187,073Provincial Training Allowance............................................................................... 32,017,000 29,947,825 ........ ........ ........ 29,947,825Skills Training Benefits.......................................................................................... 4,157,000 6,427,507 ........ ........ ........ 6,427,507Apprenticeship Training Allowance...................................................................... 3,245,000 3,275,918 ........ ........ ........ 3,275,918Immigration............................................................................................................ 8,853,000 6,144,943 ........ ........ (36) 6,144,907

173,018,000 ........ ........ ........ 173,018,000 165,465,290 ........ ........ 8,074 165,473,364 (7,544,636)Performance and Strategic Initiatives (EC20) 1,292,000 ........ ........ ........ 1,292,000 991,457 ........ ........ 3,553 995,010 (296,990)Non-Appropriated Expense Adjustment (EC17)Amortization - Land, Buildings and Improvements.............................................. ........ 374,179 ........ (374,179) ........ ........ Amortization - Machinery and Equipment............................................................ ........ 96,327 ........ (96,327) ........ ........ Amortization - Office and Information Technology............................................... ........ 4,791,332 ........ (4,791,332) ........ ........

........ ........ ........ ........ ........ 5,261,838 ........ (5,261,838) ........ ........ ........ Total Economy $ 276,278,000 $ 396 $ ........ $ ........ $ 276,278,396 $ 256,117,502 $ 3,485,497 $ (5,261,838) $ 2,936,506 $ 257,277,667 $ (19,000,729)

Education (Vote 5)Central Management and Services (ED01)Minister's Salary (Statutory).................................................................................. $ 48,000 $ 48,198 $ ........ $ ........ $ ........ $ 48,198Executive Management......................................................................................... 1,639,000 1,880,744 ........ ........ ........ 1,880,744Central Services.................................................................................................... 13,967,000 11,387,083 ........ ........ ........ 11,387,083Accommodation Services...................................................................................... 3,952,000 6,049,946 ........ ........ ........ 6,049,946

19,606,000 198 ........ (240,028) 19,366,170 19,365,971 ........ ........ ........ 19,365,971 (199)K-12 Education (ED03)Achievement and Operational Support................................................................ 30,092,000 30,491,515 ........ ........ ........ 30,491,515School Operating................................................................................................... 1,205,290,000 1,202,470,035 ........ ........ ........ 1,202,470,035K-12 Initiatives....................................................................................................... 36,096,000 37,801,549 ........ ........ ........ 37,801,549School Capital........................................................................................................ 248,470,000 255,523,013 (123,550) ........ ........ 255,399,463Educational Agencies............................................................................................ 504,000 175,673 ........ ........ ........ 175,673

1,520,452,000 ........ ........ 1,964,195 1,522,416,195 1,526,461,785 (123,550) ........ ........ 1,526,338,235 3,922,040Early Years (ED08)Operational Support.............................................................................................. 4,334,000 3,879,482 ........ ........ ........ 3,879,482KidsFirst................................................................................................................. 4,615,000 4,615,460 ........ ........ ........ 4,615,460Early Childhood Intervention Programs................................................................ 3,953,000 4,089,835 ........ ........ ........ 4,089,835Child Care.............................................................................................................. 53,278,000 52,061,665 ........ ........ ........ 52,061,665

66,180,000 ........ ........ (1,533,558) 64,646,442 64,646,442 ........ ........ ........ 64,646,442 ........ Literacy (ED17) 2,769,000 ........ ........ (166,059) 2,602,941 2,602,940 ........ ........ ........ 2,602,940 (1)Provincial Library (ED15) 12,744,000 ........ ........ 48,109 12,792,109 12,792,109 ........ ........ ........ 12,792,109 ........ Teachers' Pensions and Benefits (ED04)Teachers' Superannuation Commission.............................................................. 1,563,000 1,200,992 ........ ........ ........ 1,200,992Teachers' Superannuation Plan (Statutory)......................................................... 254,730,000 252,537,789 ........ ........ ........ 252,537,789Teachers' Group Life Insurance (Statutory)......................................................... 2,252,000 2,128,822 ........ ........ ........ 2,128,822Teachers' Dental Plan........................................................................................... 11,824,000 12,186,048 ........ ........ ........ 12,186,048





Subvote and Subprogram Appropriation Adjustment (1) Estimates Virements Appropriation Expense Acquisitions Amortization Other (2) Expenditure AppropriationSaskatchewan Teachers' Retirement Plan (Statutory)........................................ 89,338,000 82,834,938 ........ ........ ........ 82,834,938Teachers' Extended Health Plan.......................................................................... 20,170,000 20,097,301 ........ ........ ........ 20,097,301

379,877,000 (8,818,451) ........ (72,659) 370,985,890 370,985,890 ........ ........ ........ 370,985,890 ........ Non-Appropriated Expense Adjustment (ED16)Amortization - Land, Buildings and Improvements.............................................. ........ 157,989 ........ (157,989) ........ ........ Amortization - Office and Information Technology............................................... ........ 389,050 ........ (389,050) ........ ........

........ ........ ........ ........ ........ 547,039 ........ (547,039) ........ ........ ........ Total Education $ 2,001,628,000 $ (8,818,253) $ ........ $ ........ $ 1,992,809,747 $ 1,997,402,176 $ (123,550) $ (547,039) $ ........ $ 1,996,731,587 $ 3,921,840

Environment (Vote 26)Central Management and Services (EN01)Minister's Salary (Statutory).................................................................................. $ 48,000 $ 48,068 $ ........ $ ........ $ ........ $ 48,068Executive Management......................................................................................... 1,357,000 1,332,379 ........ ........ (915) 1,331,464Central Services.................................................................................................... 9,494,000 8,842,856 ........ ........ 56,806 8,899,662Accommodation Services...................................................................................... 5,368,000 4,915,702 ........ ........ ........ 4,915,702

16,267,000 68 ........ ........ 16,267,068 15,139,005 ........ ........ 55,891 15,194,896 (1,072,172)Climate Change (EN06) 2,637,000 ........ ........ ........ 2,637,000 1,094,527 ........ ........ ........ 1,094,527 (1,542,473)Landscape Stewardship (EN15)Land....................................................................................................................... 3,228,000 3,034,839 ........ ........ ........ 3,034,839Aboriginal Affairs.................................................................................................... 762,000 336,335 ........ ........ (134) 336,201

3,990,000 ........ ........ ........ 3,990,000 3,371,174 ........ ........ (134) 3,371,040 (618,960)Environmental Support (EN14)Strategic Planning and Performance Improvement............................................. 1,070,000 716,007 ........ ........ ........ 716,007Data Management................................................................................................. 751,000 864,617 ........ ........ ........ 864,617Client Services....................................................................................................... 909,000 841,379 ........ ........ ........ 841,379Results-Based Regulations and Code Management.......................................... 4,887,000 1,777,830 2,530,340 ........ (849) 4,307,321

7,617,000 ........ ........ ........ 7,617,000 4,199,833 2,530,340 ........ (849) 6,729,324 (887,676)Fish and Wildlife (EN07)Fish and Wildlife Program..................................................................................... 6,907,000 6,843,157 37,188 ........ 1,262 6,881,607Fish and Wildlife Development Fund.................................................................... 3,804,000 3,769,021 ........ ........ ........ 3,769,021

10,711,000 ........ ........ ........ 10,711,000 10,612,178 37,188 ........ 1,262 10,650,628 (60,372)Compliance and Field Services (EN08) 17,637,000 ........ ........ ........ 17,637,000 17,462,977 121,160 ........ 267 17,584,404 (52,596)Environmental Protection (EN11)Environmental Protection Program....................................................................... 3,841,000 1,225,331 ........ ........ 2,529,928 3,755,259Environmental Assessment.................................................................................. 1,144,000 1,126,097 ........ ........ 1,385 1,127,482Beverage Container Collection and Recycling System....................................... 25,266,000 25,266,102 ........ ........ ........ 25,266,102Technical Resources............................................................................................. 3,457,000 3,221,688 106,803 ........ ........ 3,328,491Compliance Audit................................................................................................... 640,000 521,975 ........ ........ ........ 521,975

34,348,000 ........ ........ ........ 34,348,000 31,361,193 106,803 ........ 2,531,313 33,999,309 (348,691)Forest Services (EN09)Forest Program...................................................................................................... 6,863,000 6,356,533 38,466 ........ (5,771) 6,389,228Reforestation.......................................................................................................... 1,940,000 1,742,930 ........ ........ (47,923) 1,695,007Insect and Disease Control................................................................................... 2,175,000 2,137,648 ........ ........ (30,000) 2,107,648

10,978,000 ........ ........ ........ 10,978,000 10,237,111 38,466 ........ (83,694) 10,191,883 (786,117)Wildfire Management (EN10)Forest Fire Operations.......................................................................................... 49,913,000 123,116,428 659,909 ........ 2,004,537 125,780,874Recoverable Fire Suppression Operations.......................................................... 1,700,000 615,909 ........ ........ ........ 615,909Forest Fire Capital Projects................................................................................... 4,375,000 46,379 4,471,096 ........ ........ 4,517,475

55,988,000 ........ 80,000,000 ........ 135,988,000 123,778,716 5,131,005 ........ 2,004,537 130,914,258 (5,073,742)Non-Appropriated Expense Adjustment (EN18)Amortization - Infrastructure.................................................................................. ........ 82,456 ........ (82,456) ........ ........ Amortization - Land, Buildings and Improvements.............................................. ........ 355,447 ........ (355,447) ........ ........ Amortization - Machinery and Equipment............................................................ ........ 855,107 ........ (850,463) (4,644) ........ Amortization - Transportation Equipment............................................................. ........ 7,147,401 ........ (7,092,678) (54,723) ........ Amortization - Office and Information Technology............................................... ........ 1,890,381 ........ (1,857,223) (33,158) ........

........ ........ ........ ........ ........ 10,330,792 ........ (10,238,267) (92,525) ........ ........ Total Environment $ 160,173,000 $ 68 $ 80,000,000 $ ........ $ 240,173,068 $ 227,587,506 $ 7,964,962 $ (10,238,267) $ 4,416,068 $ 229,730,269 $ (10,442,799)

Executive Council (Vote 10)Central Management and Services (EX01)Executive Management......................................................................................... $ 2,240,000 $ 1,868,218 $ ........ $ ........ $ ........ $ 1,868,218Central Services.................................................................................................... 1,844,000 2,168,631 ........ ........ ........ 2,168,631Accommodation Services...................................................................................... 1,690,000 1,659,882 ........ ........ ........ 1,659,882

5,774,000 ........ ........ ........ 5,774,000 5,696,731 ........ ........ ........ 5,696,731 (77,269)Premier's Office (EX07) 600,000 ........ ........ ........ 600,000 458,689 ........ ........ ........ 458,689 (141,311)Cabinet Planning (EX04) 1,121,000 ........ ........ ........ 1,121,000 915,372 ........ ........ ........ 915,372 (205,628)Cabinet Secretariat (EX05) 499,000 ........ ........ ........ 499,000 430,999 ........ ........ ........ 430,999 (68,001)Communications Office (EX03) 1,373,000 ........ ........ ........ 1,373,000 1,215,112 ........ ........ 39,110 1,254,222 (118,778)House Business and Research (EX08) 442,000 ........ ........ ........ 442,000 151,133 ........ ........ ........ 151,133 (290,867)





Subvote and Subprogram Appropriation Adjustment (1) Estimates Virements Appropriation Expense Acquisitions Amortization Other (2) Expenditure AppropriationMembers of the Executive Council (Statutory) (EX06) 133,000 3,175 ........ ........ 136,175 136,175 ........ ........ ........ 136,175 ........ Intergovernmental Affairs (EX10) 4,480,000 ........ ........ ........ 4,480,000 3,957,849 ........ ........ ........ 3,957,849 (522,151)Francophone Affairs (EX11) 779,000 ........ ........ ........ 779,000 704,882 ........ ........ ........ 704,882 (74,118)Lieutenant Governor's Office (EX12) 684,000 ........ ........ ........ 684,000 678,932 ........ ........ ........ 678,932 (5,068)Total Executive Council $ 15,885,000 $ 3,175 $ ........ $ ........ $ 15,888,175 $ 14,345,874 $ ........ $ ........ $ 39,110 $ 14,384,984 $ (1,503,191)

Finance (Vote 18)Central Management and Services (FI01)Minister's Salary (Statutory).................................................................................. $ 55,000 $ 49,355 $ ........ $ ........ $ ........ $ 49,355Executive Management......................................................................................... 882,000 855,397 ........ ........ ........ 855,397Central Services.................................................................................................... 3,483,000 3,487,954 ........ ........ ........ 3,487,954Accommodation Services...................................................................................... 2,095,000 1,893,424 ........ ........ ........ 1,893,424

6,515,000 (5,645) ........ ........ 6,509,355 6,286,130 ........ ........ ........ 6,286,130 (223,225)Treasury and Debt Management (FI04) 2,126,000 ........ ........ ........ 2,126,000 1,909,779 ........ ........ ........ 1,909,779 (216,221)Provincial Comptroller (FI03) 11,464,000 ........ ........ ........ 11,464,000 9,283,630 ........ ........ ........ 9,283,630 (2,180,370)Budget Analysis (FI06) 5,420,000 ........ ........ ........ 5,420,000 4,980,349 ........ ........ ........ 4,980,349 (439,651)Revenue (FI05)Revenue Division................................................................................................... 26,422,000 14,423,292 8,715,157 ........ ........ 23,138,449Allowance for Doubtful Accounts.......................................................................... 900,000 900,000 ........ ........ ........ 900,000Canada Revenue Agency Income Tax Administration........................................ 1,435,000 1,435,000 ........ ........ ........ 1,435,000Commissions to Collect Tax (Statutory)............................................................... 9,000,000 10,103,987 ........ ........ ........ 10,103,987

37,757,000 1,103,987 ........ ........ 38,860,987 26,862,279 8,715,157 ........ ........ 35,577,436 (3,283,551)Personnel Policy Secretariat (FI10) 503,000 ........ ........ ........ 503,000 470,427 ........ ........ ........ 470,427 (32,573)Miscellaneous Payments (FI08)Bonding of Public Officials..................................................................................... 45,000 20,426 ........ ........ ........ 20,426Unforeseen and Unprovided for........................................................................... 10,000 ........ ........ ........ ........ ........ Implementation of Guarantees (Statutory)........................................................... 15,000 ........ ........ ........ ........ ........

70,000 (15,000) ........ ........ 55,000 20,426 ........ ........ ........ 20,426 (34,574)Pensions and Benefits (FI09)Public Service Superannuation Plan (Statutory).................................................. 137,510,000 131,788,711 ........ ........ ........ 131,788,711Members of the Legislative Assembly - Pensions and Benefits (Statutory)....... 3,015,000 2,401,030 ........ ........ ........ 2,401,030Judges' Superannuation Plan (Statutory)............................................................. 5,762,000 5,938,478 ........ ........ ........ 5,938,478Public Employees' Pension Plan.......................................................................... 65,005,000 65,485,766 ........ ........ ........ 65,485,766Canada Pension Plan - Employer's Contribution................................................. 29,931,000 28,967,385 ........ ........ ........ 28,967,385Employment Insurance - Employer's Contribution............................................... 15,034,000 14,406,362 ........ ........ ........ 14,406,362Workers' Compensation - Employer's Assessment............................................. 10,058,000 10,564,636 ........ ........ ........ 10,564,636Employees' Benefits - Employer's Contribution................................................... 36,487,000 36,102,582 ........ ........ ........ 36,102,582Services to Public Service Superannuation Plan Members................................ 1,082,000 1,010,098 ........ ........ ........ 1,010,098

303,884,000 (6,158,781) ........ ........ 297,725,219 296,665,048 ........ ........ ........ 296,665,048 (1,060,171)Non-Appropriated Expense Adjustment (FI11)Amortization - Land, Buildings and Improvements.............................................. ........ 88,322 ........ (88,322) ........ ........ Amortization - Office and Information Technology............................................... ........ 374,144 ........ (374,144) ........ ........

........ ........ ........ ........ ........ 462,466 ........ (462,466) ........ ........ ........ Total Finance $ 367,739,000 $ (5,075,439) $ ........ $ ........ $ 362,663,561 $ 346,940,534 $ 8,715,157 $ (462,466) $ ........ $ 355,193,225 $ (7,470,336)

Finance - Debt Servicing (Vote 12)Debt Servicing (FD01)Interest on Government Debt (Statutory)............................................................. $ 262,700,000 $ 244,610,645 $ ........ $ ........ $ ........ $ 244,610,645Fees and Commissions (Statutory)...................................................................... 1,000,000 (1,392,931) ........ ........ ........ (1,392,931)

263,700,000 (20,482,286) ........ ........ 243,217,714 243,217,714 ........ ........ ........ 243,217,714 ........ Crown Corporation Debt Servicing (Statutory) (FD02) 21,300,000 3,517 ........ ........ 21,303,517 21,303,517 ........ ........ ........ 21,303,517 ........ Total Finance - Debt Servicing $ 285,000,000 $ (20,478,769) $ ........ $ ........ $ 264,521,231 $ 264,521,231 $ ........ $ ........ $ ........ $ 264,521,231 $ ........

Government Relations (Vote 30)Central Management and Services (GR01)Minister's Salary (Statutory).................................................................................. $ 48,000 $ 48,198 $ ........ $ ........ $ ........ $ 48,198Executive Management......................................................................................... 1,048,000 726,377 ........ ........ ........ 726,377Central Services.................................................................................................... 5,952,000 5,424,873 ........ ........ ........ 5,424,873Accommodation Services...................................................................................... 2,859,000 2,751,140 ........ ........ ........ 2,751,140

9,907,000 198 ........ (936,000) 8,971,198 8,950,588 ........ ........ ........ 8,950,588 (20,610)First Nations and Métis Engagement (GR12)First Nations and Métis Relations......................................................................... 2,466,000 2,110,834 ........ ........ ........ 2,110,834Treaty Land Entitlement........................................................................................ 435,000 211,686 ........ ........ ........ 211,686First Nations and Métis Consultation Participation Fund..................................... 200,000 192,890 ........ ........ ........ 192,890Métis Development Fund...................................................................................... 3,239,000 3,568,887 ........ ........ ........ 3,568,887First Nations Gaming Agreements........................................................................ 70,791,000 78,757,524 ........ ........ ........ 78,757,524

77,131,000 ........ 8,297,000 (545,000) 84,883,000 84,841,821 ........ ........ ........ 84,841,821 (41,179)





Subvote and Subprogram Appropriation Adjustment (1) Estimates Virements Appropriation Expense Acquisitions Amortization Other (2) Expenditure AppropriationMunicipal and Northern Engagement (GR07)Urban Revenue Sharing........................................................................................ 170,549,000 170,376,291 ........ ........ ........ 170,376,291Rural Revenue Sharing......................................................................................... 74,952,000 75,125,003 ........ ........ ........ 75,125,003Northern Revenue Sharing................................................................................... 19,779,000 19,779,322 ........ ........ ........ 19,779,322New Building Canada Fund.................................................................................. 10,000,000 750,116 ........ ........ ........ 750,116Building Canada Fund - Communities Component............................................. 3,803,000 2,532,300 ........ ........ ........ 2,532,300Saskatchewan Infrastructure Growth Initiative..................................................... 2,269,000 1,534,965 ........ ........ ........ 1,534,965Transit Assistance for People with Disabilities Program...................................... 3,537,000 3,537,000 ........ ........ ........ 3,537,000Grants-in-Lieu of Property Taxes.......................................................................... 12,200,000 12,143,420 ........ ........ ........ 12,143,420Saskatchewan Assessment Management Agency............................................. 10,850,000 10,850,000 ........ ........ ........ 10,850,000Municipal and Northern Relations......................................................................... 7,163,000 7,998,643 ........ ........ ........ 7,998,643Gas Tax Program.................................................................................................. 57,113,000 55,598,267 ........ ........ ........ 55,598,267Regional Planning Authorities..........................................................................

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