ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND"

Transcription

1 NEWFOUNDLAND AND LABRADOR ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND Prepared by The Department of Finance under the direction of The Honourable Cathy Bennett Minister of Finance April 6, 2017 PRESENTED TO THE HOUSE OF ASSEMBLY AS SUPPLEMENTARY INFORMATION TO THE BUDGET ADDRESS

2

3 ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND Table of Statements and Exhibits TABLE OF CONTENTS Section DEPARTMENTAL ESTIMATES: General Government Sector and Legislative Branch General Government Sector Consolidated Fund Services... 1 Executive Council... 2 Finance... 3 Government Purchasing... 4 Public Service Commission... 5 Service Newfoundland and Labrador... 6 Transportation and Works... 7 Legislative Branch Legislature... 8 Resource Sector Advanced Education, Skills and Labour... 9 Fisheries and Land Resources Natural Resources Tourism, Culture, Industry and Innovation Social Sector Children, Seniors and Social Development Education and Early Childhood Development Health and Community Services Justice and Public Safety Municipal Affairs and Environment Newfoundland and Labrador Housing Corporation APPENDICES: I Estimate of Tax Expenditures... A-1 II Summary of Salary Costs by Department and Revised... A-2 III Public Sector Debt 2012 to A-3 IV Estimated Interest and Debt Retirement A-4 V Details of Tangible Capital Asset Acquisitions - Estimates A-5 VI Summary of Restatements by Department... A-6

4

5 ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND Page INTRODUCTION... i STATEMENTS: I Summary of Cash Requirements and Revised... iv II Provincial and Federal Revenues and Revised... v III Current and Capital Account Expenditures and Revised... vi IV Current Account Expenditures and Revised... vii V Capital Account Expenditures and Revised... viii EXHIBITS: I Summary and Chart - Where the Money Comes From... ix II Summary and Chart - Where the Money Goes... x III Summary and Chart - Gross Capital Account Expenditures... xi IV Summary and Chart - Gross Government Expenditures Current and Capital... xii V Summary and Chart - Budgetary Financing Sources... xiii VI Summary of Expenditures and Related Revenue By Main Object and Sector and Revised... xiv

6

7 ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND INTRODUCTION The financial plan of the Province is the consolidated summary budget as presented in the Budget 2017 document. It combines the projected accrual revenue and expenses of the Consolidated Revenue Fund with the budget of various Crown Corporations, Boards and Authorities which are controlled by the Government of Newfoundland and Labrador. These organizations are accountable for the administration of their financial affairs and resources either to a Minister of the Government or directly to the Legislature. The statements in the Budget document present the projected consolidated accrual revenues and expenses and information on the consolidated change in net debt. A reconciliation of the difference between the Budget accrual figures and the cash based Estimates is also provided. The Estimates of the Program Expenditure and Revenue is a supplementary document prepared in accordance with the Financial Administration Act to present the departmental spending appropriations of the Consolidated Revenue Fund to the House of Assembly for the fiscal year commencing April 1, It outlines the estimated expenditures and revenues for the year and reflects policies, programs and priorities of Government in the form prescribed by Treasury Board. For comparative purposes, a revised forecast for the previous fiscal year is presented as well as the previous year's budgeted figures, restated where appropriate, to reflect departmental restructuring. The Consolidated Revenue Fund, pursuant to the Financial Administration Act, is comprised of all public money over which the Legislature has power of appropriation, excepting money that is otherwise specially disposed of by the Legislature. Such public money is to be appropriated to the public service of the Province by the Legislature, the expenditure of which is assigned to the various Government departments. The Estimates document reflects the expenditures and revenues, as noted above, of the Consolidated Revenue Fund on a modified cash basis. The accrual based information and annual results of operations are presented in the Budget 2017 document. PROGRAM STRUCTURE The program structure of the Estimates represents the manner in which Government divides the financial plan into areas of responsibility and accountability. The Estimates are classified into the following groups: Sector - A Sector constitutes a division of the Estimates into broad areas to which funding is provided, that is, General Government, Resource and Social. Department - A Department represents a major policy area to which funding is provided. Each Department is headed by a Minister who is accountable and responsible for its operations (for example Justice and Public Safety). Program - Programs are major groupings of the significant functions and responsibilities performed or delivered by a Department (for example - Public Protection). Sub-program - Sub-programs are divisions of each program which further define areas of responsibility and accountability for program delivery purposes (for example Police Protection). Activity - Activities represent the lowest division of the Program Estimates and constitute a specific service or function being funded (for example Royal Newfoundland Constabulary). Activities are the level at which the House of Assembly votes funding and are the level used for appropriation control. i

8 EXPENDITURES Budgetary Budgetary expenditures are those incurred by Government in the course of achieving its policy and program objectives. Expenditures are provided on a gross basis with related revenues received not being netted against the expenditure. The categories of expenditures are: Current Account - In addition to expenditures of a housekeeping nature such as salaries, supplies, rentals, and interest, current account also includes operating grants for various programs and organizations such as hospitals, schools and Crown Agencies. Capital Account - These are expenditures whose benefits normally extend over more than one fiscal year. The types of expenditures included would be construction projects, loans, investments in infrastructure and major equipment purchases. Statutory - Expenditures in this category are specifically authorized by Acts of the Legislature. These payments, such as debt expenses, are made under the Authority of the relevant Acts and do not require annual authorization by the Legislature. Such expenditures can fall under the category of either current account or capital account. Non-Statutory - These are expenditures which require an annually authorized appropriation of the Legislature prior to the expense being incurred. This authorization is secured when the Legislature votes on the various expenditures during debate of the Estimates. Non-Budgetary Non-budgetary transactions relate primarily to debt redemption and sinking fund payments. Such expenditures are for the repayment of debt previously incurred and the setting aside of funds for the future repayment of debt. Classification of Expenditures Budgetary expenditures are classified into main objects by type of goods or services. The standard main objects used are as follows: 1. Salaries 2. Operating Accounts Employee Benefits Transportation and Communications Supplies Professional Services Purchased Services Property, Furnishings and Equipment 08. Loans, Advances and Investments 09. Allowances and Assistance 10. Grants and Subsidies 11. Debt Expenses REVENUES Classification of Revenues Revenues are classified into two distinct categories, current revenues and related revenues, both of which include revenues from Provincial and Federal sources. Current Revenues - This category includes Provincially generated sources such as taxation and fees. The Federal sources include such revenues as Health and Social Transfers, and other transfers. Current Revenues are not displayed in the detailed Departmental Estimates. Related Revenues - This category includes revenues which are a direct result of current and capital expenditures incurred. The Provincial sources include revenues such as interest receipts and sales and services by Government-operated facilities. The Federal sources are mainly the result of cost-sharing agreements between the Province and the Government of Canada, whereby the Province delivers the programs and receives reimbursement from the Government of Canada. ii

9 ACCOUNTING PERIOD In accordance with the Financial Administration Act, Government follows a modified cash system to budget for expenditures and revenues. Expenditures are charged against a budget appropriation in the fiscal year in which payments are made, with exceptions for payments made in April for goods or services received prior to March 31, which are charged back to the previous fiscal year. In the case of Federal revenues, receipts received up to the end of April can be written back to the previous year if they relate to expenditures of that fiscal year. CROWN AGENCIES Government has established a number of Crown Agencies and Corporations to help carry out its programs and services to the public. Other than the active operating Agencies referred to below, Government does not have any significant special fund accounts except the Province of Newfoundland and Labrador Pooled Pension Fund and the Newfoundland and Labrador Government Sinking Funds. Government Budgetary Supported Agencies Business Investment Corporation C.A. Pippy Park Commission Churchill Falls (Labrador) Corporation Trust College of the North Atlantic Health Boards and Foundations (various) Heritage Foundation of Newfoundland and Labrador Livestock Owners Compensation Board Marble Mountain Development Corporation Memorial University of Newfoundland Newfoundland and Labrador Arts Council Newfoundland and Labrador Centre for Health Information Newfoundland and Labrador Crop Insurance Agency Newfoundland and Labrador Film Development Corporation Newfoundland and Labrador Housing Corporation Newfoundland and Labrador Legal Aid Commission Newfoundland and Labrador Sports Centre Inc. Newfoundland Ocean Enterprises Limited Provincial Advisory Council on the Status of Women - Newfoundland and Labrador Provincial Information and Library Resources Board Regulatory and Advisory Boards and Agencies (various) Research and Development Corporation of Newfoundland and Labrador Newfoundland and Labrador English School District Conseil scolaire francophone provincial de Terre-Neuve-et-Labrador Student Loan Corporation of Newfoundland and Labrador The Rooms Corporation of Newfoundland and Labrador Self-Financing Agencies Atlantic Lottery Corporation Board of Commissioners of Public Utilities Chicken Farmers of Newfoundland and Labrador Credit Union Deposit Guarantee Corporation Dairy Farmers of Newfoundland and Labrador Multi-Materials Stewardship Board Municipal Assessment Agency Inc. Nalcor Energy Newfoundland and Labrador 911 Bureau Inc. Newfoundland and Labrador Immigrant Investor Fund Limited Newfoundland and Labrador Industrial Development Corporation Newfoundland and Labrador Liquor Corporation Newfoundland and Labrador Municipal Financing Corporation iii

10 STATEMENT I NEWFOUNDLAND AND LABRADOR CONSOLIDATED REVENUE FUND SUMMARY OF CASH REQUIREMENTS and Revised Estimates Revised ($000) ($000) BUDGETARY CONTRIBUTION Provincial and Federal Revenues (Statement II) 5,897,426 6,165,401 Current Account: Gross Expenditure 7,189,962 7,028,447 Related Revenue (446,302) (408,614) Net Expenditure 6,743,660 6,619,833 Capital Account: Gross Expenditure 1,074,315 1,307,483 Related Revenue (272,715) (89,306) Net Expenditure 801,600 1,218,177 Total: Net Current and Capital Expenditures (Statement III) 7,545,260 7,838,010 Other: Contingency Reserve 25,000 - TOTAL CASH REQUIREMENT - BUDGETARY (1,672,834) (1,672,609) NON-BUDGETARY TRANSACTIONS Contributions to Sinking Funds 43,992 43,992 TOTAL NON-BUDGETARY TRANSACTIONS 43,992 43,992 TOTAL CASH REQUIREMENT (1,716,826) (1,716,601) iv

11 STATEMENT II NEWFOUNDLAND AND LABRADOR CONSOLIDATED REVENUE FUND PROVINCIAL AND FEDERAL REVENUES and Revised Estimates Revised ($000) ($000) PROVINCIAL TAX SOURCES: Personal Income Tax 1,625,828 1,602,559 Sales Tax 1,181,846 1,136,364 Gasoline Tax 273, ,870 Payroll Tax 174, ,862 Tobacco Tax 161, ,599 Corporate Income Tax 178, ,391 Offshore Royalties 902, ,469 Mining Tax and Royalties 41,442 95,068 Insurance Companies Tax 71,233 69,893 Corporate Capital Tax 35,652 33,658 Forest Management Tax 1,600 - TOTAL: PROVINCIAL TAX SOURCES 4,648,904 4,745,733 OTHER PROVINCIAL SOURCES: Newfoundland and Labrador Liquor Corporation 180, ,000 Lottery Revenues 138, ,942 Vehicle and Driver Licenses 95,650 94,650 Registry of Deeds, Companies and Securities 33,801 33,555 Fines and Forfeitures 13,431 13,312 Inland Fish and Game Licenses 4,680 4,650 Water Power Rentals 7,651 8,599 Registry of Personal Property 4,950 4,980 Crown Lands 3,597 3,441 Forestry Royalties and Fees 1,924 1,809 Mining Permits and Fees 6,491 6,666 Offshore Revenue Fund - 26,272 Other 12, ,505 TOTAL: OTHER PROVINCIAL SOURCES 502, ,381 TOTAL: PROVINCIAL SOURCES 5,151,473 5,435,114 GOVERNMENT OF CANADA: Equalization - (4,520) Health Transfers 538, ,434 Social Transfers 197, ,663 Statutory Subsidies 9,710 9,710 TOTAL: GOVERNMENT OF CANADA 745, ,287 TOTAL: PROVINCIAL AND FEDERAL REVENUES 5,897,426 6,165,401 v

12 STATEMENT III NEWFOUNDLAND AND LABRADOR CONSOLIDATED REVENUE FUND AND CAPITAL ACCOUNT EXPENDITURES and Revised Gross Expenditure Related Revenue Net Expenditure Revised (Net) ($) ($) ($) ($) General Government Sector Consolidated Fund Services 1,009,727,100 (22,764,000) 986,963, ,193,200 Executive Council 99,937,500 (2,155,300) 97,782,200 96,883,500 Finance 117,791,700 (17,708,000) 100,083,700 91,424,200 Government Purchasing 2,191,600 (308,000) 1,883,600 1,629,300 Public Service Commission 2,535,300-2,535,300 2,650,700 Service Newfoundland and Labrador 37,715,200 (11,597,400) 26,117,800 26,244,500 Transportation and Works 549,168,500 (46,755,700) 502,412, ,084,800 Legislative Branch Legislature 24,267,900-24,267,900 23,473,600 Resource Sector Advanced Education, Skills and Labour Fisheries and Land Resources Natural Resources Tourism, Culture, Industry and Innovation 870,709,500 (171,717,900) 698,991, ,369,400 98,625,200 (22,155,400) 76,469,800 77,396, ,125,000 (233,921,000) 507,204,000 1,098,752, ,080,200 (6,828,500) 99,251, ,574,300 Social Sector Children, Seniors and Social Development 170,855,400 (16,262,300) 154,593, ,900,500 Education and Early Childhood Development 804,875,600 (4,266,100) 800,609, ,071,900 Health and Community Services 3,065,246,700 (42,829,900) 3,022,416,800 2,924,085,500 Justice and Public Safety 242,765,500 (15,871,400) 226,894, ,207,300 Municipal Affairs and Environment 280,524,300 (103,875,600) 176,648, ,736,300 Newfoundland and Labrador Housing Corporation 40,134,600-40,134,600 21,333,500 TOTAL 8,264,276,800 (719,016,500) 7,545,260,300 7,838,010,800 AMOUNT TO BE VOTED Gross Current and Capital Expenditure 8,264,276,800 Contingency Reserve 25,000,000 Less: Expenditures approved by Statute Interest 520,472,500 Deferred Pension Contributions 323,272,000 Pensions and Gratuities 113,485,200 Debt Management Expenses 3,874,200 Issues under Guarantee 100,000 Salaries (Auditor General and Comptroller General) 315, ,519,400 Amount to be voted by Supply Bill 7,327,757,400 vi

13 STATEMENT IV NEWFOUNDLAND AND LABRADOR CONSOLIDATED REVENUE FUND ACCOUNT EXPENDITURES and Revised Gross Expenditure Related Revenue Net Expenditure Revised (Net) ($000) ($000) ($000) ($000) General Government Sector Consolidated Fund Services 1,009,488 (22,763) 986, ,759 Executive Council 86,383 (2,155) 84,228 86,647 Finance 109,626 (13,480) 96,146 92,874 Government Purchasing 2,192 (308) 1,884 1,629 Public Service Commission 2,535-2,535 2,651 Service Newfoundland and Labrador 37,650 (11,571) 26,078 26,060 Transportation and Works 348,657 (21,437) 327, ,191 Legislative Branch Legislature 24,268-24,268 23,474 Resource Sector Advanced Education, Skills and Labour 826,018 (154,873) 671, ,885 Tourism, Culture, Industry and Innovation 92,080 (5,709) 86,372 88,628 Fisheries and Land Resources 93,993 (21,977) 72,016 73,887 Natural Resources 30,725 (8,921) 21,804 24,866 Social Sector Children, Seniors and Social Development 170,805 (16,262) 154, ,901 Education and Early Childhood Development 804,876 (4,266) 800, ,072 Health and Community Services 2,988,186 (42,830) 2,945,356 2,898,409 Justice and Public Safety 241,853 (15,871) 225, ,877 Municipal Affairs and Environment Newfoundland and Labrador Housing Corporation 280,492 40,135 (103,876) - 176,617 40, ,692 21,334 Total Current Account Expenditures 7,189,962 (446,302) 6,743,660 6,619,833 Notes: (1) The above Statement is prepared on a cash basis. See Schedule II of the Budget 2017 document for the consolidated expense by sector and department. (2) Numbers may not add due to rounding. vii

14 STATEMENT V NEWFOUNDLAND AND LABRADOR CONSOLIDATED REVENUE FUND CAPITAL ACCOUNT EXPENDITURES and Revised Gross Expenditure Related Revenue Net Expenditure Revised (Net) ($000) ($000) ($000) ($000) General Government Sector Consolidated Fund Services 239 (1) 238 (1,566) Executive Council 13,554-13,554 10,236 Finance 8,165 (4,228) 3,937 (1,450) Service Newfoundland and Labrador 65 (25) Transportation and Works 200,513 (25,318) 175,195 83,893 Resource Sector Advanced Education, Skills and Labour 44,692 (16,845) 27,847 (3,515) Tourism, Culture, Industry and Innovation 14,000 (1,120) 12,880 26,947 Fisheries and Land Resources 4,632 (178) 4,454 3,509 Natural Resources 710,400 (225,000) 485,400 1,073,887 Social Sector Children, Seniors and Social Development Health and Community Services 77,060-77,060 25,676 Justice and Public Safety Municipal Affairs and Environment Total Capital Account Expenditures 1,074,315 (272,715) 801,600 1,218,177 viii

15 EXHIBIT I SUMMARY OF REVENUES (By Source) WHERE THE MONEY COMES FROM Personal Income Tax $1,625, % Sales Tax $1,181, % Gasoline Tax $273, % Offshore Royalties $902, % Government of Canada $745, % Other Provincial Sources $647, % Corporate Income Tax $178, % Tobacco Tax $161, % Newfoundand and Labrador Liquor Corporation $180, % Percentage of Total (%) Source Amount ($000) Revised Estimates Estimates Revised Provincial: Offshore Royalties 902, , Personal Income Tax 1,625,828 1,602, Sales Tax 1,181,846 1,136, Gasoline Tax 273, ,870 Newfoundland and Labrador Liquor Corporation 180, , Tobacco Tax 161, , Corporate Income Tax 178, , Other Provincial Sources 647, , Total: Provincial 5,151,473 5,435,114 Government of Canada: (0.1) - Equalization and Offsets - (4,520) Other Federal Sources 745, , Total: Government of Canada 745, , Total 5,897,426 6,165,401 ix

16 EXHIBIT II SUMMARY OF ACCOUNT EXPENDITURES (By Function) WHERE THE MONEY GOES Health Care Sector $2,988, % Debt Charges and Financial Expenses $1,009, % Education Sector $804, % Other Resource Sector $216, % Post-Secondary Education $602, % Other General Government Sector $262, % Other Social Sector $452, % Income Assistance $223, % Transportation and Works 348, % Municipal Support $280, % Percentage of Total (%) Function of Expenditure Amount ($000) Revised Estimates Estimates Revised Expenditure: Health Care Sector 2,988,186 2,939, Debt Charges and Financial Expenses 1,009, , Education Sector 804, , Post-Secondary Education 602, , Transportation and Works 348, , Municipal Support 280, , Income Assistance 223, , Other Social Sector 452, , Other General Government Sector 262, , Other Resource Sector 216, , Total: Expenditures 7,189,962 7,028,447 x

17 EXHIBIT III SUMMARY OF GROSS CAPITAL ACCOUNT EXPENDITURES (By Function) Resource Development $735, % Public Buildings $3, % Equipment Acquisitions, etc. $51, % Transportation Projects $156, % Health Facilities $45, % Educational Facilities $81, % Percentage of Total (%) Category of Capital Expenditure Amount ($000) Revised Estimates Estimates Revised Expenditure: Resource Development 735,298 1,108, Transportation Projects 156,464 75, Educational Facilities 81,990 80, Health Facilities 45,300 13, Equipment Acquisitions, etc. 51,563 28, Public Buildings 3, Total: Expenditures 1,074,315 1,307,483 xi

18 EXHIBIT IV SUMMARY OF GROSS GOVERNMENT EXPENDITURES AND CAPITAL (By Sector) General Government Sector and Legislative Branch $1,843, % Resource Sector $1,816, % Social Sector $4,604, % GROSS GOVERNMENT EXPENDITURE RESOURCE SECTOR Estimates Percentage of Total (%) Estimates Percentage of Total (%) ($000) (%) ($000) (%) Sector Expenditure Resource Sector General Government and Advanced Education, Skills and Labour 870, Legislative Branch 1,843, Fisheries and Land Resources 98, Resource Sector 1,816, Natural Resources 741, Social Sector 4,604, Tourism, Culture, Industry and Total: Expenditure 8,264, Innovation 106, Total: Resource Sector 1,816, GENERAL GOVERNMENT SECTOR AND LEGISLATIVE BRANCH Estimates Percentage of Total (%) SOCIAL SECTOR Estimates Percentage of Total (%) General Government Sector Consolidated Fund Services Executive Council Finance Government Purchasing Public Service Commission Service Newfoundland ($000) (%) ($000) (%) Social Sector 1,009, Children, Seniors and Social 99, Development 170, , Education and Early Childhood 2, Development 804, , Health and Community Services 3,065, , Justice and Public Safety 242, Transportation and Works 549, Municipal Affairs and Environment 280, Legislative Branch Newfoundland and Labour Housing Legislature 24, Corporation 40, Total: General Government Sector and Legislative Branch 1,843, Total: Social Sector 4,604, xii

19 EXHIBIT V SUMMARY OF BUDGETARY FINANCING SOURCES (For Gross Current and Capital Account Expenditures) Provincial $5,527, % Federal $1,088, % Percentage of Total (%) Category of Financing Amount ($000) Revised Estimates Estimates Revised Revenue Sources: Provincial 5,527,506 5,604, Federal 1,088,937 1,058, Total: Sources 6,616,443 6,663,321 xiii

20 EXHIBIT VI NEWFOUNDLAND AND LABRADOR CONSOLIDATED REVENUE FUND SUMMARY OF EXPENDITURES AND RELATED REVENUE BY MAIN OBJECT AND SECTOR and Revised General Government Sector Resource Sector Social Sector Total % of Total Revised ($000) ($000) ($000) ($000) (%) ($000) Current: Salaries 274, , , , ,127 Employee Benefits 187, , , ,364 Transportation and Communications 14,230 9,680 9,239 33, ,385 Supplies 81,430 5,733 17, , ,820 Professional Services 16,611 2, , , ,179 Purchased Services 177,088 43,892 31, , ,824 Property, Furnishings and Equipment 1, , ,983 Allowances and Assistance 2, , , , ,227 Grants and Subsidies 21, ,079 3,527,773 4,103, ,984,548 Debt Expenses 843,746-3, , ,991 Gross Current Expenditure 1,620,799 1,042,816 4,526,347 7,189, ,028,447 Federal Revenue Sources (7,930) (159,902) (133,769) (301,601) 67.6 (247,012) Provincial Revenue Sources (63,786) (31,578) (49,337) (144,701) 32.4 (161,601) Total Current Related Revenues (71,716) (191,480) (183,105) (446,302) (408,613) Net Current Expenditure 1,549, ,336 4,343,241 6,743,660 6,619,833 Capital: Salaries 9,470-1,585 11, ,859 Employee Benefits Transportation and Communications 1, , Supplies 2, , ,887 Professional Services 19, ,300 42, ,847 Purchased Services 169, , , ,033 Property, Furnishings and Equipment 10,133 3, , ,590 Loans, Advances and Investments 8, , , ,107,063 Allowances and Assistance Grants and Subsidies 19 44,342 31,900 76, ,387 Debt Expenses Gross Capital Expenditure 222, ,724 78,055 1,074, ,307,484 Federal Revenue Sources (23,418) (17,965) - (41,383) 15.2 (81,329) Provincial Revenue Sources (6,154) (225,178) - (231,332) 84.8 (7,978) Total Capital Related Revenues (29,572) (243,143) - (272,715) (89,306) Net Capital Expenditure 192, ,581 78, ,600 1,218,177 TOTAL NET EXPENDITURE 1,742,046 1,381,917 4,421,297 7,545,260 7,838,011 * Numbers may not add due to rounding. xiv

21 GENERAL GOVERNMENT SECTOR AND LEGISLATIVE BRANCH

22

23 CONSOLIDATED FUND SERVICES HON. CATHY BENNETT Minister Confederation Building DONNA BREWER, CPA, CA Deputy Minister Confederation Building Expenditures made under Consolidated Fund Services represent the interest costs and management expenses related to the servicing of the public debt of the Province, and the funding of the pension plans for Government and Government Agency employees. PROGRAM FUNDING SUMMARY FISCAL YEAR (Gross Expenditure) Program Current Capital Total Servicing of the Public Debt 524,396, , ,636,200 Employee Retirement Arrangements 485,090, ,090,900 TOTAL: PROGRAM ESTIMATES 1,009,487, ,500 1,009,727,100 Gross Expenditure SUMMARY OF EXPENDITURE AND RELATED REVENUE FISCAL YEAR Amount Voted $48,523,200 Amount Provided by Statute 961,203,900 $1,009,727,100 Less: Related Revenue $1,009,727,100 Current (22,763,000) Capital (1,000) (22,764,000) NET EXPENDITURE (Current and Capital) $986,963,100

24

25 CONSOLIDATED FUND SERVICES SERVICING OF THE PUBLIC DEBT INTEREST - STATUTORY TEMPORARY BORROWINGS Appropriations provide for the interest expense on temporary bank borrowings by the Province. 11. Debt Expenses 50,000 1,000 50,000 Total: Temporary Borrowings 50,000 1,000 50, TREASURY BILLS Appropriations provide for the interest expense on treasury bill borrowings. 11. Debt Expenses 5,540,100 6,045,900 7,100,000 Total: Treasury Bills 5,540,100 6,045,900 7,100, DEBENTURES Appropriations provide for interest expense on debenture debt and other borrowings by the Province in the capital markets. 11. Debt Expenses: Paid to Debentureholders 468,177, ,503, ,911,624 Paid to Newfoundland and Labrador Government Sinking Fund 27,967,491 25,682,858 25,241,976 Total: Debentures 496,145, ,186, ,153, CANADA PENSION PLAN Appropriations provide for interest expense on funds borrowed from the Canada Pension Plan Investment Fund. 11. Debt Expenses 18,737,300 18,737,300 18,737,300 Total: Canada Pension Plan 18,737,300 18,737,300 18,737, TEMPORARY INVESTMENTS Appropriations provide for interest earnings on the Province's investment of available cash in the money markets, and on bank and trust balances. 02. Revenue - Provincial (14,400,000) (11,450,000) (9,249,000) Total: Temporary Investments (14,400,000) (11,450,000) (9,249,000) 1.3

26 CONSOLIDATED FUND SERVICES SERVICING OF THE PUBLIC DEBT INTEREST - STATUTORY (Cont'd) RECOVERIES ON LOANS AND ADVANCES Appropriations provided for interest paid to the Province on loans to various public and private entities. 02. Revenue - Provincial - (3,600) (4,500) Total: Recoveries on Loans and Advances - (3,600) (4,500) INTEREST SUBSIDY - CMHC Appropriations provide for a subsidy from the Canada Mortgage and Housing Corporation relative to interest on debt issued for the extension and renovations completed during 1987 at the Harbour Lodge, Carbonear. 02. Revenue - Provincial (151,400) (151,400) (151,400) Total: Interest Subsidy - CMHC (151,400) (151,400) (151,400) TOTAL: INTEREST - STATUTORY 505,921, ,365, ,636,000 INVESTMENT RECOVERIES CAPITAL RECOVERIES ON LOANS, ADVANCES AND INVESTMENTS Appropriations provided for principal recovery from various loans, advances and investments. 02. Revenue - Provincial - (1,804,000) (1,804,000) Total: Recoveries on Loans, Advances and - (1,804,000) (1,804,000) Investments - (1,804,000) (1,804,000) TOTAL: INVESTMENT RECOVERIES - (1,804,000) (1,804,000) 1.4

27 CONSOLIDATED FUND SERVICES RENTAL PURCHASE - NON-STATUTORY SERVICING OF THE PUBLIC DEBT CAPITAL VARIOUS FACILITIES Appropriations provide for payments into sinking funds established for the purchase of various leased facilities at the expiration of the respective lease terms. 11. Debt Expenses 139, , ,500 Amount to be Voted 139, , ,500 Total: Various Facilities 139, , ,500 TOTAL: RENTAL PURCHASE - NON-STATUTORY 139, , ,500 LOAN GUARANTEES - STATUTORY (Except Where Specified) GUARANTEE FEES - NON-STATUTORY Appropriations provide for fees charged to companies which have debt guaranteed by the Province and costs related to the collection of loans and guarantees. Professional Services 50,000 1,000 50, Operating Accounts 50,000 1,000 50,000 Amount to be Voted 50,000 1,000 50, Revenue - Provincial (7,115,000) (4,140,000) (4,515,000) Total: Guarantee Fees - Non-Statutory (7,065,000) (4,139,000) (4,465,000) CAPITAL ISSUES UNDER GUARANTEE Appropriations provide for payments under loan guarantees extended by the Province to certain companies and individuals. 08. Loans, Advances and Investments 100, , , Revenue - Provincial (1,000) (1,000) (1,000) Total: Issues Under Guarantee 99,000 99,000 99,000 TOTAL: LOAN GUARANTEES - STATUTORY (Except Where Specified) (6,966,000) (4,040,000) (4,366,000) 1.5

28 CONSOLIDATED FUND SERVICES SERVICING OF THE PUBLIC DEBT DEBT MANAGEMENT EXPENSES - STATUTORY DISCOUNTS AND COMMISSIONS Appropriations provide for underwriting commissions and management fees on new capital market borrowings by the Province. Discounts and premiums on such borrowings are also reflected under this activity. Professional Services 3,500,000 19,000,000 23,800, Operating Accounts 3,500,000 19,000,000 23,800, Debt Expenses 1,000 52,000,000 41,400,000 Total: Discounts and Commissions 3,501,000 71,000,000 65,200, GENERAL EXPENSES Appropriations provide for bond registrar, paying agency, custodial services, and rating agency fees, as well as various other fees and costs such as investor relations associated with cash management and the issuance, servicing and redemption of the Province's debt. Transportation and Communications 5, , ,000 Supplies 4,000 24,000 24,000 Professional Services 294,200 4,144,400 4,144,400 Purchased Services 70,000 64,000 80, Operating Accounts 373,200 4,367,400 4,383,400 Total: General Expenses 373,200 4,367,400 4,383,400 TOTAL: DEBT MANAGEMENT EXPENSES - STATUTORY 3,874,200 75,367,400 69,583,400 TOTAL: SERVICING OF THE PUBLIC DEBT 502,968, ,028, ,188,

29 CONSOLIDATED FUND SERVICES EMPLOYEE RETIREMENT ARRANGEMENTS PENSIONS AND GRATUITIES - STATUTORY (Except Where Specified) CONTRIBUTIONS TO PENSIONS Appropriations provide for Government's share of pension contributions under all pension plans including those which are sponsored by Government, and for payments under other supplementary arrangements. Employee Benefits 113,430, ,348, ,532, Operating Accounts 113,430, ,348, ,532, Revenue - Provincial (960,000) (960,000) (960,000) Total: Contributions to Pensions 112,470, ,388, ,572,800 Related Revenue EX-GRATIA AND OTHER PAYMENTS NON-STATUTORY Appropriations provide for special retirement, salary and employee related payments as approved by Treasury Board. As required, funding will be transferred to Departments during the year. 01. Salaries 46,000,000-15,000,000 Employee Benefits 2,333,700 2,558,700 2,354, Operating Accounts 2,333,700 2,558,700 2,354,000 Amount to Be Voted 48,333,700 2,558,700 17,354, Revenue - Provincial (136,600) (112,900) (136,600) Total: Ex-Gratia and Other Payments - Non-Statutory 48,197,100 2,445,800 17,217,

30 CONSOLIDATED FUND SERVICES EMPLOYEE RETIREMENT ARRANGEMENTS PENSIONS AND GRATUITIES - STATUTORY (Except Where Specified) (Cont'd) PRE 1949 SPECIAL ACTS Appropriations provide for pension and other payments under statutory arrangements which do not form part of the Pensions Funding Act. Appropriations also provide for pension payments to former employees of the Newfoundland Railway and the Province who transferred to the Canadian National Railway and the Federal Government in Employee Benefits 54,900 58,800 58, Operating Accounts 54,900 58,800 58,400 Total: Pre 1949 Special Acts 54,900 58,800 58,400 TOTAL: PENSIONS AND GRATUITIES - STATUTORY (Except Where Specified) 160,722, ,893, ,848,600 DEFERRED PENSION CONTRIBUTIONS - STATUTORY DEFERRED PENSION CONTRIBUTIONS PRINCIPAL Appropriations provide for payment of principal owing on Government's promissory notes pursuant to the various Pension Plan Acts. 11. Debt Expenses 63,113,000 59,540,300 59,540,300 Total: Deferred Pension Contributions - Principal 63,113,000 59,540,300 59,540,

31 CONSOLIDATED FUND SERVICES EMPLOYEE RETIREMENT ARRANGEMENTS DEFERRED PENSION CONTRIBUTIONS - STATUTORY (Cont'd) DEFERRED PENSION CONTRIBUTIONS INTEREST Appropriations provide for payment of interest owing on Government's promissory notes pursuant to the various Pension Plan Acts. 11. Debt Expenses 260,159, ,731, ,731,700 Total: Deferred Pension Contributions - Interest 260,159, ,731, ,731,700 TOTAL: DEFERRED PENSION CONTRIBUTIONS - STATUTORY 323,272, ,272, ,272,000 TOTAL: EMPLOYEE RETIREMENT ARRANGEMENTS 483,994, ,165, ,120,600 TOTAL: CONSOLIDATED FUND SERVICES 986,963, ,193, ,309,

32

33 EXECUTIVE COUNCIL HON. DWIGHT BALL Premier Minister for Intergovernmental and Indigenous Affairs Minister Responsible for Labrador Affairs HON. PERRY TRIMPER Minister Responsible for the Office of Climate Change HON. CATHY BENNETT Minister Responsible for the Human Resource Secretariat Minister Responsible for the Office of the Chief Information Officer Minister Responsible for the Status of Women BERNARD COFFEY, QC Clerk of the Executive Council Secretary to Cabinet PATRICIA HEARN Deputy Minister Intergovernmental Affairs Labrador Affairs AUBREY GOVER, QC Deputy Minister Indigenous Affairs GEOFF WILLIAMS Deputy Minister Human Resource Secretariat and Deputy Secretary to Treasury Board ELLEN MacDONALD Chief Information Officer DONNA BALLARD, QC Deputy Minister Women's Policy Office Executive Council, by virtue of the power vested in the Lieutenant Governor-in-Council, the Honourable the Premier and Cabinet Committees by the Statutes of Newfoundland and Labrador and by convention, is responsible for the overall operations of the Public Service of the Province, information management and information technology, decision making, planning, research and development, formulation of policy and the general development of the Province and all its resources. PROGRAM FUNDING SUMMARY FISCAL YEAR (Gross Expenditure) Program Current Capital Total The Lieutenant Governor's Establishment 803, ,400 Office of the Executive Council 23,750,100-23,750,100 Human Resource Secretariat 19,609,800-19,609,800 Office of the Chief Information Officer 42,219,900 13,554,300 55,774,200 TOTAL: PROGRAM ESTIMATES 86,383,200 13,554,300 99,937,500 SUMMARY OF EXPENDITURE AND RELATED REVENUE FISCAL YEAR Gross Expenditure Amount Voted $99,937,500 Less: Related Revenue Current (2,155,300) NET EXPENDITURE (Current and Capital) $97,782,200

34

35 EXECUTIVE COUNCIL GOVERNMENT HOUSE THE LIEUTENANT GOVERNOR'S ESTABLISHMENT GOVERNMENT HOUSE Appropriations provide for the salary cost of the Lieutenant Governor's support staff and the operating cost of the official residence. Appropriations also provide for support to the Provincial Government for official, diplomatic and royal visits as well as Provincial honours and awards to citizens, and protocol related official functions and duties of the Premier. 01. Salaries 709, , ,100 Transportation and Communications 21,900 21,400 21,400 Supplies 31,900 33,500 33,500 Purchased Services 38,300 51,000 51,000 Property, Furnishings and Equipment 1,900 2,000 2, Operating Accounts 94, , ,900 Amount to be Voted 803, , ,000 Total: Government House 803, , ,000 TOTAL: GOVERNMENT HOUSE 803, , ,000 TOTAL: THE LIEUTENANT GOVERNOR'S ESTABLISHMENT 803, , ,

36 EXECUTIVE COUNCIL PREMIER'S OFFICE OFFICE OF THE EXECUTIVE COUNCIL PREMIER'S OFFICE Appropriations provide for the salary and operating costs of the office of the Honourable the Premier and support staff. 01. Salaries 1,505,500 1,440,000 1,505,500 Employee Benefits 1,500 1, Transportation and Communications 150,000 96, ,100 Supplies 20,500 19,200 22,500 Professional Services - 42,900 - Purchased Services 13,300 21,500 14,300 Property, Furnishings and Equipment 2,000-5, Operating Accounts 187, , , Allowances and Assistance 20,000 20,000 20,000 Amount to be Voted 1,712,800 1,641,200 1,746, Revenue - Provincial - (800) - Total: Premier's Office 1,712,800 1,640,400 1,746,900 TOTAL: PREMIER'S OFFICE 1,712,800 1,640,400 1,746,900 CABINET SECRETARIAT EXECUTIVE SUPPORT Appropriations provide for the effective and efficient operation of the Cabinet process, support to Cabinet and its Committees, senior planning and direction of the Cabinet Secretariat, and includes the establishment and evaluation of policies and objectives. 01. Salaries 1,423,300 2,350,000 1,275,700 Employee Benefits 3, ,600 Transportation and Communications 57,300 47,700 47,700 Supplies 46,400 33,000 44,500 Professional Services 12,100 1,580,000 12,600 Purchased Services 25,900 26,300 25,500 Property, Furnishings and Equipment 2,200 6,400 1, Operating Accounts 147,000 1,693, ,600 Amount to be Voted 1,570,300 4,043,900 1,412,300 Total: Executive Support 1,570,300 4,043,900 1,412,

37 EXECUTIVE COUNCIL CABINET SECRETARIAT (Cont'd) OFFICE OF THE EXECUTIVE COUNCIL PLANNING AND COORDINATION Appropriations provide for the coordination and implementation of the requirements of the transparency and accountability legislation, including Government's planning, performance monitoring, regulatory improvement, evaluation and reporting activities and includes supports to enhance the policy capacity of Government Salaries 180, , ,500 Employee Benefits 1, ,000 Transportation and Communications 5,800 7,000 19,700 Supplies 5,000 2,200 11,000 Professional Services 5,000 1,000 6,000 Purchased Services 33,800 10,000 35,000 Property, Furnishings and Equipment Operating Accounts 51,100 20,700 78,500 Amount to be Voted 231, , ,000 Total: Planning and Coordination 231, , , ECONOMIC AND SOCIAL POLICY ANALYSIS Appropriations provide for planning support through analysis and advice on future directions in economic and social policy matters for the Economic and Social Policy Committees of Cabinet. 01. Salaries 659, , ,500 Employee Benefits Transportation and Communications Supplies ,900 Purchased Services Operating Accounts - 1,400 3,700 Amount to be Voted 659, , ,200 Total: Economic and Social Policy Analysis 659, , ,

38 EXECUTIVE COUNCIL OFFICE OF THE EXECUTIVE COUNCIL CABINET SECRETARIAT (Cont'd) PUBLIC SERVICE DEVELOPMENT Appropriations provide for the costs associated with the Public Service Awards of Excellence and other similar initiatives. Purchased Services 14,300 11,800 12, Operating Accounts 14,300 11,800 12,000 Amount to be Voted 14,300 11,800 12,000 Total: Public Service Development 14,300 11,800 12,000 TOTAL: CABINET SECRETARIAT 2,475,800 5,078,800 2,776,500 COMMUNICATIONS AND PUBLIC ENGAGEMENT COMMUNICATIONS BRANCH Appropriations provide for communications counsel to Cabinet and its committees; corporate communications planning and implementation; coordination and oversight of Governmentwide communications activities; management of Government's social media profile and online presence; management of Government's marketing services and brand strategy to highlight the Province as a place to live, work, invest and visit; management of the Media Centre and support for corporate initiatives such as Public Service Week; function as a central agency of Government in the management and delivery of all marketing and brand services. 01. Salaries 1,492,200 1,552,100 1,684,200 Employee Benefits 3,300 1,100 1,600 Transportation and Communications 23,100 24,300 24,300 Supplies 11,000 16,600 21,800 Professional Services 443, , ,200 Purchased Services 372, , ,600 Property, Furnishings and Equipment 6,800 9,800 10, Operating Accounts 859, , ,600 Amount to be Voted 2,352,100 2,325,800 2,637,800 Total: Communications Branch 2,352,100 2,325,800 2,637,

39 EXECUTIVE COUNCIL OFFICE OF THE EXECUTIVE COUNCIL COMMUNICATIONS AND PUBLIC ENGAGEMENT (Cont'd) PUBLIC ENGAGEMENT Appropriations provide for the development, delivery and support of innovative public engagement activities and processes that lead to enhanced Government policy and decision-making and strengthen relationships with citizens, communities, and stakeholders as well as for the administration of grant funding to provincial, regional and local community and youth organizations. 01. Salaries 1,231,100 1,500,700 1,779,900 Employee Benefits 1,100 1,400 2,000 Transportation and Communications 156, , ,500 Supplies 10,400 12,600 18,600 Purchased Services 55,700 39,200 35,600 Property, Furnishings and Equipment 1, , Operating Accounts 224, , , Grants and Subsidies 3,219,900 3,219,900 3,219,900 Amount to be Voted 4,675,300 4,911,800 5,216, Revenue - Provincial - (900) - Total: Public Engagement 4,675,300 4,910,900 5,216, POLICY AND PLANNING Appropriations provide for the coordination and administration of policy, planning and strategic support to the Branch's engagement and communications functions, as well as to the general operational, administrative, financial and reporting/evaluations functions of the Branch Salaries 309, , ,900 Employee Benefits Transportation and Communications 24,500 41,700 49,700 Supplies 10,200 20,700 13,500 Professional Services 12,500 25,000 25,000 Purchased Services 17,800 30,500 30,500 Property, Furnishings and Equipment Operating Accounts 65, , ,100 Amount to be Voted 374, , ,000 Total: Policy and Planning 374, , ,000 TOTAL: COMMUNICATIONS AND PUBLIC ENGAGEMENT 7,402,300 7,739,000 8,376,

40 EXECUTIVE COUNCIL OFFICE OF THE EXECUTIVE COUNCIL FINANCIAL ADMINISTRATION FINANCIAL ADMINISTRATION Appropriations provide for the financial and operational activities for support of the Executive Council, the Department of Finance and the Public Service Commission. 01. Salaries 727, , ,700 Transportation and Communications 33,500 30,600 30,600 Supplies 3,700 2,200 6,000 Purchased Services 7,500 7,300 9,500 Property, Furnishings and Equipment 1, , Operating Accounts 46,000 40,700 48,000 Amount to be Voted 773, ,900 1,040, Revenue - Provincial - (8,300) - Total: Financial Administration 773, ,600 1,040,700 TOTAL: FINANCIAL ADMINISTRATION 773, ,600 1,040,700 OFFICE OF CLIMATE CHANGE CLIMATE CHANGE Appropriations provide for the development of strategy, policy, research and analysis and the implementation of initiatives on climate change adaptation and mitigation and energy efficiency, including public awareness; the integration of climate change and energy efficiency considerations throughout the Provincial Government; and the advancement of collaboration with stakeholders and with other governments on climate change and energy efficiency. 01. Salaries 563, , ,500 Employee Benefits 1,700 2,200 2,200 Transportation and Communications 34,100 36,000 32,100 Supplies 4,900 4,000 5,300 Professional Services 148, , ,000 Purchased Services 7,300 7,000 8,000 Property, Furnishings and Equipment Operating Accounts 196, , , Grants and Subsidies 500, Amount to be Voted 1,259, , ,000 Total: Climate Change 1,259, , ,000 TOTAL: OFFICE OF CLIMATE CHANGE 1,259, , ,

41 EXECUTIVE COUNCIL OFFICE OF THE EXECUTIVE COUNCIL INTERGOVERNMENTAL AND INDIGENOUS AFFAIRS SECRETARIAT EXECUTIVE SUPPORT Appropriations provide for executive and administrative support for the Intergovernmental and Trade function of the Intergovernmental and Indigenous Affairs Secretariat. 01. Salaries 421, , ,500 Employee Benefits Transportation and Communications 34,000 39,500 32,000 Supplies 4,400 3,500 11,000 Purchased Services 282, , ,400 Property, Furnishings and Equipment Operating Accounts 320, , , Grants and Subsidies 35,000 35,500 35,500 Amount to be Voted 776, , , Revenue - Provincial - (62,500) (60,000) Total: Executive Support 776, , , INTERGOVERNMENTAL AFFAIRS Appropriations provide for the review and analysis of intergovernmental issues relating to social, fiscal, resource, economic and constitutional policy and federalism, as well as for the coordination of intergovernmental negotiations in those areas. Appropriations also provide for policy advice and consultative services related to national and international trade. 01. Salaries 922, , ,700 Transportation and Communications 96,800 97,100 97,500 Supplies Professional Services 119, , , Operating Accounts 216, , , Grants and Subsidies 5,900 5,900 5,900 Amount to be Voted 1,145,600 1,298,100 1,155,300 Total: Intergovernmental Affairs 1,145,600 1,298,100 1,155,

42 EXECUTIVE COUNCIL OFFICE OF THE EXECUTIVE COUNCIL INTERGOVERNMENTAL AND INDIGENOUS AFFAIRS SECRETARIAT (Cont'd) INDIGENOUS AFFAIRS Appropriations provide for formulation, implementation and administration of the Province's policies respecting Indigenous people. 01. Salaries 889,200 1,109,100 1,097,800 Employee Benefits 3,000 2,700 2,500 Transportation and Communications 110,300 89, ,900 Supplies 7,300 6,500 11,700 Professional Services ,000 Purchased Services 11,300 38,400 10, Operating Accounts 131, , , Grants and Subsidies 399, , ,800 Amount to be Voted 1,420,900 1,635,500 1,738, Revenue - Provincial - (8,200) - Total: Indigenous Affairs 1,420,900 1,627,300 1,738,000 TOTAL: INTERGOVERNMENTAL AND INDIGENOUS AFFAIRS SECRETARIAT 3,343,000 3,552,100 3,476,

43 EXECUTIVE COUNCIL OFFICE OF LABRADOR AFFAIRS OFFICE OF THE EXECUTIVE COUNCIL EXECUTIVE SUPPORT Appropriations provide for ministerial, executive and administrative support for the Labrador Affairs Office. 01. Salaries 424, , ,100 Employee Benefits 3, ,300 Transportation and Communications 63,600 31,000 81,600 Supplies 1,400 1,000 2,700 Purchased Services 1,800 2,100 2, Operating Accounts 69,800 34,900 90,300 Amount to be Voted 493, , ,400 Total: Executive Support 493, , , LABRADOR AFFAIRS Appropriations provide for the development and implementation of Government policy and programs which impact on the Labrador region. 01. Salaries 620, , ,300 Employee Benefits 2,000 1,500 2,500 Transportation and Communications 50,000 32,500 69,300 Supplies 6,500 6,000 8,900 Purchased Services 182, , , Operating Accounts 240, , , Grants and Subsidies 831, , ,000 Amount to be Voted 1,691,800 1,342,300 1,400,100 Total: Labrador Affairs 1,691,800 1,342,300 1,400,100 TOTAL: OFFICE OF LABRADOR AFFAIRS 2,185,700 1,795,900 1,971,

ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND

ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND NEWFOUNDLAND AND LABRADOR ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2018-19 Prepared by The Department of Finance under the direction of The Honourable Tom Osborne

More information

ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND

ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND NEWFOUNDLAND AND LABRADOR ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2008-09 Prepared by The Budgeting Division of the Department of Finance under the direction of

More information

Estimates A Sound Plan, A Secure Future

Estimates A Sound Plan, A Secure Future Estimates 2013 A Sound Plan, A Secure Future NEWFOUNDLAND AND LABRADOR ESTIMATES OF THE PROGRAM EXPENDITURE AND REVENUE OF THE CONSOLIDATED REVENUE FUND 2013-14 Prepared by The Budgeting Division of The

More information

Aboriginal Community Capital Grants Program Guide

Aboriginal Community Capital Grants Program Guide APPLICATION GUIDE FOR THE ABORIGINAL COMMUNITY CAPITAL GRANTS PROGRAM WHAT YOU NEED TO KNOW BEFORE YOU APPLY Before completing your Aboriginal Community Capital Grants Program application, please read

More information

Newfoundland and Labrador Legal Aid Commission

Newfoundland and Labrador Legal Aid Commission ~ ~ Newfoundland and Labrador Legal Aid Commission THREE YEAR ACTIVITY PLAN 2008-2011 1 Newfoundland and Labrador Legal Aid Commission Three Year Plan 2008-2011 Message from the Chair As Chair of the Newfoundland

More information

Lands and Investments, Office of

Lands and Investments, Office of Wyoming Administrative Rules Lands and Investments, Office of Loan and Investment Board Chapter 3: Federal Mineral Royalty Capital Construction Account Grants Effective Date: Rule Type: Reference Number:

More information

Chapter 3: Business Continuity Management

Chapter 3: Business Continuity Management Chapter 3: Business Continuity Management GAO Why we did this audit: Nova Scotians rely on critical government programs and services Plans needed so critical services can continue Effective management

More information

REDEVELOPMENT AUTHORITY OF ALLEGHENY COUNTY GAMING ECONOMIC DEVELOPMENT FUND PROGRAM GUIDELINES 2017

REDEVELOPMENT AUTHORITY OF ALLEGHENY COUNTY GAMING ECONOMIC DEVELOPMENT FUND PROGRAM GUIDELINES 2017 REDEVELOPMENT AUTHORITY OF ALLEGHENY COUNTY GAMING ECONOMIC DEVELOPMENT FUND PROGRAM GUIDELINES 2017 Rich Fitzgerald County Executive William Brooks Chairman, RAAC TABLE OF CONTENTS I. Purpose ---------------------------------------------------------------------------------------

More information

Economic Development and Job Creation Programs in Minnesota

Economic Development and Job Creation Programs in Minnesota and Job Creation s in Minnesota Updated: November 2017 House Research Department Minnesota has a variety of programs designed to promote economic development and job creation throughout the state. The

More information

MINISTRY OF HEALTH AND LONG-TERM CARE

MINISTRY OF HEALTH AND LONG-TERM CARE THE ESTIMATES, 2004-05 1 SUMMARY The Ministry provides for a health system that promotes wellness and improves health outcomes through accessible, integrated and quality services at every stage of life

More information

Benefits of NWT Devolution

Benefits of NWT Devolution of Lands and Resources in the Northwest Territories Benefits of NWT Devolution This devolution initiative will move administration and control of Crown (public) lands, resources and waters in the Northwest

More information

Grant Guidelines. for Cultural Facilities. Table of Contents. Florida Department of State

Grant Guidelines. for Cultural Facilities. Table of Contents. Florida Department of State Florida Department of State DiVisiOn Of Cultural Affairs Grant Guidelines for 2018-2019 Cultural Facilities Florida Department of State, Division of Cultural Affairs Florida Council on Arts and Culture

More information

Newfoundland and Labrador Legal Aid Commission. Annual Activity Report

Newfoundland and Labrador Legal Aid Commission. Annual Activity Report Newfoundland and Labrador Legal Aid Commission Annual Activity Report 2009-10 2 Message from the Chair As Chair of the Newfoundland and Labrador Legal Aid Commission I am pleased to present the Legal Aid

More information

State Board of Education Fixed Capital Outlay Legislative Budget Request

State Board of Education Fixed Capital Outlay Legislative Budget Request State Board of Education 2011-12 Fixed Capital Outlay Legislative Budget Request Florida K-20 Education System September 21, 2010 Green Book Page # EDUCATION BUDGET Expenditure Detail Legislative Budget

More information

Technology Bank for the Least Developed Countries

Technology Bank for the Least Developed Countries United Nations A/71/363 General Assembly Distr.: General 29 August 2016 Original: English Seventy-first session Item 13 of the provisional agenda* Integrated and coordinated implementation of and follow-up

More information

UNIVERSITY OF KANSAS CENTER FOR RESEARCH, INC (A Component Unit of the University of Kansas)

UNIVERSITY OF KANSAS CENTER FOR RESEARCH, INC (A Component Unit of the University of Kansas) UNIVERSITY OF KANSAS CENTER FOR RESEARCH, INC (A Component Unit of the University of Kansas) FINANCIAL STATEMENTS TOGETHER WITH INDEPENDENT AUDITOR S REPORT FOR THE FISCAL YEARS ENDED JUNE 30, 2014 and

More information

Legacy General Operating Grant Guidelines for Operators without Service Agreement for Fee Subsidy: Operator Guide

Legacy General Operating Grant Guidelines for Operators without Service Agreement for Fee Subsidy: Operator Guide Legacy General Operating Grant Guidelines for Operators without Service Agreement for Fee Subsidy: Operator Guide Children's Services City of Toronto December 21, 2016 Transitional Table of Contents Introduction

More information

Farm Energy and Agri-Processing Program Terms and Conditions

Farm Energy and Agri-Processing Program Terms and Conditions Farm Energy and Agri-Processing Program Terms and Conditions 1. Purpose The Farm Energy and Agri-Processing Program shares costs with the agriculture and agriprocessing sector on energy efficiency investments.

More information

MINISTRY OF HEALTH AND LONG-TERM CARE

MINISTRY OF HEALTH AND LONG-TERM CARE THE ESTIMATES, 1 The Ministry provides for a health system that promotes wellness and improves health outcomes through accessible, integrated and quality services at every stage of life for all Ontarians.

More information

PROGRAM GUIDE: THE ALBERTA SMALL BUSINESS INNOVATION AND RESEARCH INITIATIVE (ASBIRI)

PROGRAM GUIDE: THE ALBERTA SMALL BUSINESS INNOVATION AND RESEARCH INITIATIVE (ASBIRI) PROGRAM GUIDE: THE ALBERTA SMALL BUSINESS INNOVATION AND RESEARCH INITIATIVE (ASBIRI) PROGRAM OVERVIEW Background Innovation both the creation of new products and the leveraging of innovation into the

More information

Transition Review of the Greater Fort Lauderdale Convention & Visitors Bureau

Transition Review of the Greater Fort Lauderdale Convention & Visitors Bureau Exhibit 1 Transition Review of the Greater Fort Lauderdale Convention & Visitors Bureau February 16, 2017 Report No. 17-2 Office of the County Auditor Kathie-Ann Ulett, CPA Interim County Auditor Table

More information

Application Form for Business Expansion Grant

Application Form for Business Expansion Grant Application Form for Business Expansion Grant Freedom of Information The Local Enterprise Office will not release any information received as part of this application unless it is required by law, including

More information

I 2 Program Frequently Asked Questions

I 2 Program Frequently Asked Questions I 2 Program Frequently Asked Questions What is the Genome BC Industry Innovation (I 2 ) Program? The I 2 Program offers repayable growth capital to businesses (with less than 500 employees), commercializing

More information

FIPN COMPLEMENTARY DETAILS FONDS D INITIATIVES DU PLAN NORD (FIPN)

FIPN COMPLEMENTARY DETAILS FONDS D INITIATIVES DU PLAN NORD (FIPN) FIPN COMPLEMENTARY DETAILS FONDS D INITIATIVES DU PLAN NORD (FIPN) Next call for projects: September 2017 FONDS D INITIATIVES DU PLAN NORD (FIPN) Objectives The FIPN supports and promotes projects that:

More information

Embassy of Canada to Croatia and Kosovo Canada Fund for Local Initiatives (CFLI)

Embassy of Canada to Croatia and Kosovo Canada Fund for Local Initiatives (CFLI) Embassy of Canada to Croatia and Kosovo Canada Fund for Local Initiatives (CFLI) 2017-2018 I. General Presentation Guidelines II. III. IV. Eligible Organizations Requirements for Application Eligible Expenses

More information

WYOMING MEDICAID RULES CHAPTER 7 WYOMING NURSING HOME REIMBURSEMENT SYSTEM

WYOMING MEDICAID RULES CHAPTER 7 WYOMING NURSING HOME REIMBURSEMENT SYSTEM WYOMING MEDICAID RULES CHAPTER 7 WYOMING NURSING HOME REIMBURSEMENT SYSTEM Section 1. Authority. This Chapter is promulgated by the Department of Health pursuant to the Medical Assistance and Services

More information

PENNSYLVANIA DEPARTMENT OF TRANSPORTATION By the Bureau of Public Transportation JULY 2013 PENNSYLVANIA PUBLIC TRANSPORTATION AUDIT REQUIREMENTS

PENNSYLVANIA DEPARTMENT OF TRANSPORTATION By the Bureau of Public Transportation JULY 2013 PENNSYLVANIA PUBLIC TRANSPORTATION AUDIT REQUIREMENTS PENNSYLVANIA DEPARTMENT OF TRANSPORTATION By the Bureau of Public Transportation JULY 2013 PENNSYLVANIA PUBLIC TRANSPORTATION AUDIT REQUIREMENTS TABLE OF CONTENTS Background and Applicability... 2 Background...

More information

Summer Temporary Employment Program (STEP) Guidelines

Summer Temporary Employment Program (STEP) Guidelines Summer Temporary Employment Program (STEP) Guidelines About STEP STEP is a four to 16 week wage subsidy program that provides funding to employers to hire high school or post-secondary students into summer

More information

Application Form for Priming Grant

Application Form for Priming Grant Application Form for Priming Grant Freedom of Information The Local Enterprise Office will not release any information received as part of this application unless it is required by law, including the Freedom

More information

Canada 150 Fund Applicant s Guide Program Guidelines and Application Form

Canada 150 Fund Applicant s Guide Program Guidelines and Application Form Canada 150 Fund Applicant s Guide Program Guidelines and Application Form Table of Contents How to Use this Guide...3 Contact Us...4 Section 1: Program Guidelines...6 1.1 Introduction...7 1.2 The Canada

More information

I. All Elected Officials [Schedule A] (53) II. One Private Secretary or Assistant for Each Elected Official [Schedule B] (53)

I. All Elected Officials [Schedule A] (53) II. One Private Secretary or Assistant for Each Elected Official [Schedule B] (53) The Exempt List is a list of those titles where, pursuant to the City of Chicago Hiring Plan, any factor may be considered in hiring and other employment actions, unless otherwise prohibited by law. This

More information

STATE OF NEW JERSEY. SENATE, No SENATE BUDGET AND APPROPRIATIONS COMMITTEE STATEMENT TO. with committee amendments DATED: NOVEMBER 9, 2015

STATE OF NEW JERSEY. SENATE, No SENATE BUDGET AND APPROPRIATIONS COMMITTEE STATEMENT TO. with committee amendments DATED: NOVEMBER 9, 2015 SENATE BUDGET AND APPROPRIATIONS COMMITTEE STATEMENT TO SENATE, No. 2769 with committee amendments STATE OF NEW JERSEY DATED: NOVEMBER 9, 2015 The Senate Budget and Appropriations Committee reports favorably

More information

PART 32-ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS

PART 32-ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS PART 32-ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS 32.1 Purpose. Subpart A-General (a) General. This part

More information

SUBCHAPTER 19L - NORTH CAROLINA COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM SECTION GENERAL PROVISIONS

SUBCHAPTER 19L - NORTH CAROLINA COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM SECTION GENERAL PROVISIONS SUBCHAPTER 19L - NORTH CAROLINA COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM SECTION.0100 - GENERAL PROVISIONS 04 NCAC 19L.0101 PROGRAM PURPOSE AND OBJECTIVE The purpose of the North Carolina Community Development

More information

Memorandum of Understanding between Pueblo Community College and the Pueblo Community College Foundation

Memorandum of Understanding between Pueblo Community College and the Pueblo Community College Foundation Page 1 of 7 Operating Protocol-Procedure #: 106 Category: Governance and Organization Office of Primary Responsibility: President s Office Issue Date: 10/8/12 Approval Date: 10/8/12 Effective Date: 10/8/12

More information

PROCESSOR PROGRAM GUIDE. Working together for the future

PROCESSOR PROGRAM GUIDE. Working together for the future PROCESSOR PROGRAM GUIDE Working together for the future Introducing the Canadian Agricultural Partnership The Canadian Agricultural Partnership (CAP) is a five-year federal-provincial-territorial initiative

More information

Statement of Owner Expectations NSW TAFE COMMISSION (TAFE NSW)

Statement of Owner Expectations NSW TAFE COMMISSION (TAFE NSW) Statement of Owner Expectations NSW TAFE COMMISSION (TAFE NSW) August 2013 Foreword The NSW Government s top priority is to restore economic growth throughout the State. If we want industries and businesses

More information

annual report

annual report 2011 2012 annual report ireland business partnerships advisory board p. 1 Table of Contents MESSAGE FROM THE CHAIR....3 OVERVIEW...4 Mandate...4 Values...5 Primary Clients...6 Vision...6 Mission...6 BOARD

More information

Workplace Support Program Standards

Workplace Support Program Standards Version 2.0 Workplace Support Program Standards Nova Scotia Department of Community Services Employment Support Services Version 2.0 Effective: February 2017 Applying for Funding The Workplace Support

More information

B TABLE OF CONTENTS Page 1 of 1

B TABLE OF CONTENTS Page 1 of 1 NUMBER: B TABLE OF CONTENTS FISCAL MANAGEMENT B.1 Audit of Detention Facilities B.3 Cash Controls and Operations B.5 Inmates Money Orders and Checks B.7 Bail or Fine Receipt Changes B.9 Inmate Welfare

More information

Department of Defense DIRECTIVE. SUBJECT: Under Secretary of Defense (Comptroller) (USD(C))/Chief Financial Officer (CFO), Department of Defense

Department of Defense DIRECTIVE. SUBJECT: Under Secretary of Defense (Comptroller) (USD(C))/Chief Financial Officer (CFO), Department of Defense Department of Defense DIRECTIVE NUMBER 5118.3 January 6, 1997 SUBJECT: Under Secretary of Defense (Comptroller) (USD(C))/Chief Financial Officer (CFO), Department of Defense DA&M References: (a) Title

More information

CHAPTER 5 Revenues and Other Financing Sources

CHAPTER 5 Revenues and Other Financing Sources CHAPTER 5 Revenues and Other Financing Sources Table of Contents Section - Page INTRODUCTION 1 1 LIST OF REVENUES AND OTHER FINANCING SOURCES BY FUND 2 1 CODING OF REVENUES AND OTHER FINANCING SOURCES

More information

The State of Texas HELP AMERICA VOTE ACT PROVIDE THE SAME OPPORTUNITY FOR ACCESS AND PARTICIPATION TO INDIVIDUALS WITH DISABILITIES

The State of Texas HELP AMERICA VOTE ACT PROVIDE THE SAME OPPORTUNITY FOR ACCESS AND PARTICIPATION TO INDIVIDUALS WITH DISABILITIES The State of Texas Elections Division Phone: 512-463-5650 P.O. Box 12060 Fax: 512-475-2811 Austin, Texas 78711-2060 TTY: 7-1-1 www.sos.state.tx.us (800) 252-VOTE (8683) The Office of The Secretary of State

More information

ATTACHMENTS A & B GRANT AGREEMENT TERMS AND CONDITIONS DEPARTMENT OF EDUCATION

ATTACHMENTS A & B GRANT AGREEMENT TERMS AND CONDITIONS DEPARTMENT OF EDUCATION ATTACHMENTS A & B GRANT AGREEMENT TERMS AND CONDITIONS DEPARTMENT OF EDUCATION I. COMPLIANCE WITH APPLICABLE LAWS The Grantee shall, at all times, comply with all federal, state and local laws, ordinances

More information

Sri Lanka Accounting Standard-LKAS 20. Accounting for Government Grants and Disclosure of Government Assistance

Sri Lanka Accounting Standard-LKAS 20. Accounting for Government Grants and Disclosure of Government Assistance Sri Lanka Accounting Standard-LKAS 20 Accounting for Government Grants and Disclosure of Government Assistance -609- Accounting -610- Definitions 3 The following terms are used in this Standard with the

More information

Canadian Greenhouse Conference Funding Procedures

Canadian Greenhouse Conference Funding Procedures Canadian Greenhouse Conference Funding Procedures The grants are available from the Canadian Greenhouse Conference to any recognized not-for-profit entity in Canada. * Grants are to be used for research,

More information

PART 34-ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH FOR-PROFIT ORGANIZATIONS. Subpart A-General

PART 34-ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH FOR-PROFIT ORGANIZATIONS. Subpart A-General PART 34-ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH FOR-PROFIT ORGANIZATIONS 34.1 Purpose. Subpart A-General (a) This part prescribes administrative requirements for awards to for-profit

More information

Celebrate Markham Grant Program Guidelines All Fund Categories

Celebrate Markham Grant Program Guidelines All Fund Categories FOR PROJECTS DELIVERED: April 1, 2018 - March 31, 2019 FUNDING APPLICATIONS OPEN: Monday November 27, 2017 FUNDING APPLICATION DEADLINE: Thursday January 18, 2018 at 4:00pm 2018 2019 Celebrate Markham

More information

INDIRECT COST ALLOCATION PLAN FISCAL YEAR 2016

INDIRECT COST ALLOCATION PLAN FISCAL YEAR 2016 INDIRECT COST ALLOCATION PLAN FISCAL YEAR 2016 Prepared by Finance Department 2180 Milvia Street, 3rd Floor Berkeley, California 94704 TABLE OF CONTENTS INDIRECT COST ALLOCATION PLAN - FY 2016 Exhibit

More information

SUBCHAPTER 11. CHARITY CARE

SUBCHAPTER 11. CHARITY CARE SUBCHAPTER 11. CHARITY CARE 10:52-11.1 Charity care audit functions 10:52-11.2 Sampling methodology 10:52-11.3 Charity care write off amount 10:52-11.4 Differing documentation requirements if patient admitted

More information

78th OREGON LEGISLATIVE ASSEMBLY Regular Session. House Bill 2087

78th OREGON LEGISLATIVE ASSEMBLY Regular Session. House Bill 2087 th OREGON LEGISLATIVE ASSEMBLY-- Regular Session House Bill Introduced and printed pursuant to House Rule.00. Presession filed (at the request of House Interim Committee on Revenue) SUMMARY The following

More information

NURSING HOMES OPERATION REGULATION

NURSING HOMES OPERATION REGULATION Province of Alberta NURSING HOMES ACT NURSING HOMES OPERATION REGULATION Alberta Regulation 258/1985 With amendments up to and including Alberta Regulation 7/2017 Office Consolidation Published by Alberta

More information

COMMONWEALTH OF DOMINICA

COMMONWEALTH OF DOMINICA COMMONWEALTH OF DOMINICA STATUTORY RULES AND ORDERS NO. 12 OF 2015. ORDER MADE by the Minister under section 41 of the Public Service Act, (Chap. 23:01) after consultation with the representative body.

More information

Canada Cultural Investment Fund (CCIF)

Canada Cultural Investment Fund (CCIF) Canada Cultural Investment Fund (CCIF) Endowment Incentives Component Guidelines Endowment Incentives 1 This publication is available in PDF format on the Internet at http://www.pch.gc.ca/eng/1268614803109#a5

More information

TOWN AUDITING SERVICES

TOWN AUDITING SERVICES REQUEST FOR PROPOSAL TOWN AUDITING SERVICES TOWN OF LONGMEADOW MASSACHUSETTS Saved as: RPF Acct Auditing Services FY 12-14 03/1/11 TOWN OF LONGMEADOW REQUEST FOR PROPOSALS FOR AUDITING SERVICES The Town

More information

CONNECTICUT DEVELOPMENT AUTHORITY 999 West Street, Rocky Hill, CT Telephone: (860) Fax: (860) ctcda.com

CONNECTICUT DEVELOPMENT AUTHORITY 999 West Street, Rocky Hill, CT Telephone: (860) Fax: (860) ctcda.com Tax Incremental Financing Program NOTE: 1. Do not complete this Application before discussing your business opportunity with a CDA Public Finance Officer. 2. The Applicant may wish to be designated a High

More information

Charitable Gaming Policies Handbook

Charitable Gaming Policies Handbook Charitable Gaming Policies Handbook aglc.ca 1. GENERAL INFORMATION 1.1 Definitions 1.2 Legislation and Board Policies 1.3 Application for Licence 1.4 Training 1.5 Contacting the Commission 2. BASIC ELIGIBILITY

More information

Other State Allocations for Current Operations (3200) and (3300)

Other State Allocations for Current Operations (3200) and (3300) Revenue Codes Revenues received by a local school administrative unit are classified by source of revenue by category and/or purpose within each source. The major sources of revenue are: 1) State; 2) Federal;

More information

10 CFR 600: KNOW YOUR REQUIREMENTS

10 CFR 600: KNOW YOUR REQUIREMENTS WEATHERIZATION ASSISTANCE PROGRAM 10 CFR 600: KNOW YOUR REQUIREMENTS Finance can be defined as the art and science of managing money. Virtually all individuals and organizations earn or raise money and

More information

How to Start Your Own Business In Nunavut

How to Start Your Own Business In Nunavut - 1 - How to Start Your Own Business In Nunavut Introduction This guide is intended as an aid in establishing your own small business. It is a general information package compiled and developed through

More information

Although the AFID may be used to make loans, the preference is to use the AFID to make grants.

Although the AFID may be used to make loans, the preference is to use the AFID to make grants. GOVERNOR S Agriculture and Forestry Industries DEVELOPMENT FUND GUIDELINES Purpose: The Governor s Agriculture and Forestry Industries Development Fund (AFID) provides either grants or loans to political

More information

GUIDELINES FOR OPERATION AND IMPLEMENTATION OF ONE NORTH CAROLINA FUND GRANT PROGRAM ( the Program )

GUIDELINES FOR OPERATION AND IMPLEMENTATION OF ONE NORTH CAROLINA FUND GRANT PROGRAM ( the Program ) GUIDELINES FOR OPERATION AND IMPLEMENTATION OF ONE NORTH CAROLINA FUND GRANT PROGRAM ( the Program ) The following Guidelines for the Program are submitted for publication and comment by the Department

More information

STATE OF MINNESOTA Office of the State Auditor

STATE OF MINNESOTA Office of the State Auditor STATE OF MINNESOTA Office of the State Auditor Rebecca Otto State Auditor MANAGEMENT AND COMPLIANCE REPORT CITY OF DULUTH DULUTH, MINNESOTA YEAR ENDED DECEMBER 31, 2016 Description of the Office of the

More information

Handbook For Parent Organizations

Handbook For Parent Organizations Handbook For Parent Organizations Los Lunas Schools Business Office P.O. Drawer 1300 Los Lunas, New Mexico 87031 505-865-9636 Approved by Los Lunas Board of Education on February 13, 2001 Revised by Los

More information

JobsNL Wage Subsidy Program Guidelines

JobsNL Wage Subsidy Program Guidelines JobsNL Wage Subsidy Program Guidelines Advanced Education, Skills and Labour Government of Newfoundland and Labrador Last Updated July 7, 2017 Table of Contents 1. JobsNL... 4 1.1 Overview... 4 1.2 Eligibility...

More information

PART 3 COMPLIANCE REQUIREMENTS

PART 3 COMPLIANCE REQUIREMENTS PART 3 COMPLIANCE REQUIREMENTS INTRODUCTION Overview The objectives of most compliance requirements for Federal programs administered by States, local governments, Indian tribes, institutions of higher

More information

MEMORANDUM OF UNDERSTANDING (MOU) New Mexico Arts and Cultural District (ACD) Program. <Insert Local ACD Entity>

MEMORANDUM OF UNDERSTANDING (MOU) New Mexico Arts and Cultural District (ACD) Program. <Insert Local ACD Entity> MEMORANDUM OF UNDERSTANDING (MOU) New Mexico Arts and Cultural District (ACD) Program This Memorandum of understanding is entered into by and between the municipality of and the

More information

Community Initiatives Program Major Cultural and Sport Events

Community Initiatives Program Major Cultural and Sport Events Community Initiatives Program Major Cultural and Sport Events Program Guidelines November 2016 Table of Contents 1. Purpose and Objectives 3 2. CIP Major Cultural and Sport Events stream..3 3. Program

More information

Introduction to WSU Accounting

Introduction to WSU Accounting Introduction to WSU Accounting Presented by Tami Bidle Financial Reporting Manager, Business Services/Controller 5-1202 tbidle@wsu.edu Updated December 2017 Slide 1 Objectives Some history of WSU WSU s

More information

Heritage Grants - Receiving a grant. Mentoring and monitoring; Permission to Start; and Grant payment

Heritage Grants - Receiving a grant. Mentoring and monitoring; Permission to Start; and Grant payment Heritage Grants - Receiving a grant Mentoring and monitoring; Permission to Start; and September 2017 1 Introduction... 2 Filling in forms... 2 Before Starting... 2 Reporting on progress... 3 Mentoring

More information

MARKET OPPORTUNITY ANALYSIS FOR THE OCEAN TECHNOLOGY SECTOR IN NEWFOUNDLAND AND LABRADOR

MARKET OPPORTUNITY ANALYSIS FOR THE OCEAN TECHNOLOGY SECTOR IN NEWFOUNDLAND AND LABRADOR REQUEST FOR PROPOSALS MARKET OPPORTUNITY ANALYSIS FOR THE OCEAN TECHNOLOGY SECTOR IN NEWFOUNDLAND AND LABRADOR DEPARTMENT OF INNOVATION, BUSINESS AND RURAL DEVELOPMENT February 1, 2012 TABLE OF CONTENTS

More information

CHAPTER House Bill No. 5013

CHAPTER House Bill No. 5013 CHAPTER 2009-89 House Bill No. 5013 An act relating to transportation; amending s. 334.044, F.S.; revising the powers and duties of the Department of Transportation to provide for certain environmental

More information

PROGRAM STATEMENT. County of Bergen

PROGRAM STATEMENT. County of Bergen Bergen County Open Space, Recreation, Floodplain Protection, Farmland & Historic Preservation Trust Fund PROGRAM STATEMENT County of Bergen Adopted July 9, 2014 via Freeholder Resolution No. 772-14 I.

More information

THE NEWFOUNDLAND AND LABRADOR GAZETTE EXTRAORDINARY Part II

THE NEWFOUNDLAND AND LABRADOR GAZETTE EXTRAORDINARY Part II THE NEWFOUNDLAND AND LABRADOR GAZETTE EXTRAORDINARY Part II PUBLISHED BY AUTHORITY ST. JOHN'S, THURSDAY, APRIL 28, 2016 NEWFOUNDLAND AND LABRADOR REGULATION NLR 17/16 NEWFOUNDLAND AND LABRADOR REGULATION

More information

Agency/Item State General Fund All Other Funds All Funds FTEs 0 99,636 99, ,985 3, Board of Mortuary Arts

Agency/Item State General Fund All Other Funds All Funds FTEs 0 99,636 99, ,985 3, Board of Mortuary Arts House Appropriations Bill - 2015 Appropriations Bill Adjustments (Reflects House Committee Adjustments for FY 2015, FY 2016, FY 2017, FY 2018, and FY 2019) Agency/Item State General Fund All Other Funds

More information

COMMUNITY AND GOVERNMENT SERVICES SPORTS AND RECREATION GRANTS AND CONTRIBUTIONS POLICY

COMMUNITY AND GOVERNMENT SERVICES SPORTS AND RECREATION GRANTS AND CONTRIBUTIONS POLICY COMMUNITY AND GOVERNMENT SERVICES SPORTS AND RECREATION AND CONTRIBUTIONS POLICY POLICY STATEMENT The Department of Community and Government Services is committed to a grants and contributions approval

More information

DEPARTMENT OF DEFENSE AGENCY-WIDE FINANCIAL STATEMENTS AUDIT OPINION

DEPARTMENT OF DEFENSE AGENCY-WIDE FINANCIAL STATEMENTS AUDIT OPINION DEPARTMENT OF DEFENSE AGENCY-WIDE FINANCIAL STATEMENTS AUDIT OPINION 8-1 Audit Opinion (This page intentionally left blank) 8-2 INSPECTOR GENERAL DEPARTMENT OF DEFENSE 400 ARMY NAVY DRIVE ARLINGTON, VIRGINIA

More information

Housing Assistance Programs: Administration, Eligibility, and Unintended Consequences

Housing Assistance Programs: Administration, Eligibility, and Unintended Consequences Housing Assistance Programs: Administration, Eligibility, and Unintended Consequences 1 What do we want to accomplish? Share knowledge and experience Challenges Lessons learned Learn through interactive

More information

Chapter 4 - Financial Management, Cash Management, Program Income, and Audits

Chapter 4 - Financial Management, Cash Management, Program Income, and Audits Chapter 4 - Financial Management, Cash Management, Program Income, and Audits FINANCIAL MANAGEMENT Basic Federal Requirement Fiscal and Administrative Requirements Grant funds are revenues that the recipient

More information

JOB CREATION INCENTIVE PROGRAM CITY OF DELRAY BEACH, FLORIDA PROGRAM GUIDELINES

JOB CREATION INCENTIVE PROGRAM CITY OF DELRAY BEACH, FLORIDA PROGRAM GUIDELINES JOB CREATION INCENTIVE PROGRAM CITY OF DELRAY BEACH, FLORIDA PROGRAM GUIDELINES I. FUND AMOUNT: The total funds allocated to the Job Creation Incentive (JCI) Program will be identified in the economic

More information

Ontario Immigrant Nominee Program Entrepreneur Stream Guide

Ontario Immigrant Nominee Program Entrepreneur Stream Guide Ministry of Citizenship and Immigration Ontario Immigrant Nominee Program Entrepreneur Stream Guide Disponible en français Effective: August 23, 2016 1 NOTE: The information in this guide provides details

More information

Department of State Division of Library and Information

Department of State Division of Library and Information Department of State Division of Library and Information Services Program Name: STATE AID TO LIBRARIES GRANTS Authority: ss. 257.14-257.25, F.S.; lb-2.011, F.A.C. Appropriation: $32.4 million in FY 2001-2002

More information

Grant Agreement (London Community Grants Program)

Grant Agreement (London Community Grants Program) SCHEDULE B1 THIS IS A STANDARD FORM AGREEMENT TERMS CANNOT BE ALTERED WITHOUT THE APPROVAL OF MUNICIPAL COUNCIL Grant Agreement (London Community Grants Program) THIS AGREEMENT dated the day of, 20. Between

More information

CHAPTER 10 Grant Management

CHAPTER 10 Grant Management CHAPTER 10 Grant Management Table of Contents Page GRANT MANAGEMENT 1 Introduction... 1 Financial Management of Grants... 1 Planning and Budgeting... 1 Application and Implementation... 2 Monitoring...

More information

Accounting for Government Grants and Disclosure of Government Assistance

Accounting for Government Grants and Disclosure of Government Assistance International Accounting Standard 20 Accounting for Government Grants and Disclosure of Government Assistance This version includes amendments resulting from IFRSs issued up to 31 December 2010. IAS 20

More information

INCENTIVE$ AND PROGRAM$ OVERVIEW

INCENTIVE$ AND PROGRAM$ OVERVIEW TEXAS BUSINESS INCENTIVE$ AND PROGRAM$ OVERVIEW TEXAS WIDE OPEN FOR BUSINESS DISCLAIMER: The material contained in this Summary of State Incentives is provided for informational purposes only and cannot

More information

ACCE FAQ. Q: What is ACCE?

ACCE FAQ. Q: What is ACCE? ACCE FAQ Q: What is ACCE? The Association of Chinese Canadian Entrepreneurs (ACCE), formerly known as "Chinese Canadian Entrepreneur Club", is a not-for-profit organization incorporated in 1994. In 1995,

More information

EVENT DEVELOPMENT GRANT 2016 Application Package

EVENT DEVELOPMENT GRANT 2016 Application Package EVENT DEVELOPMENT GRANT 2016 Application Package The City of Thunder Bay s Event Hosting Strategy supports community organizers to host events which contribute to the local economy, enhance volunteerism,

More information

2 CFR PART 215--UNIFORM ADMINISTRATIVE REQUIREMENTS

2 CFR PART 215--UNIFORM ADMINISTRATIVE REQUIREMENTS 2 CFR PART 215--UNIFORM ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH INSTITUTIONS OF HIGHER EDUCATION, HOSPITALS, AND OTHER NON-PROFIT ORGANIZATIONS (OMB CIRCULAR A-110) May 11, 2004 OFFICE

More information

FAMILY AND YOUTH CAPITAL ASSISTANCE PROGRAM (FYCAP) PROCEDURES AND GUIDELINES

FAMILY AND YOUTH CAPITAL ASSISTANCE PROGRAM (FYCAP) PROCEDURES AND GUIDELINES FAMILY AND YOUTH CAPITAL ASSISTANCE PROGRAM (FYCAP) 2017-2018 INDEX I. OBJECTIVE II. PROGRAM CRITERIA III. FORM OF FINANCIAL ASSISTANCE IV. AMOUNT OF FINANCIAL ASSISTANCE V. EXCLUSIONS VI. APPLICATION

More information

Subject: Financial Management Policy for Workforce Innovation and Opportunity Act Title I

Subject: Financial Management Policy for Workforce Innovation and Opportunity Act Title I NORTH CAROLINA DEPARTMENT OF COMMERCE DIVISION OF WORKFORCE SOLUTIONS DWS POLICY STATEMENT NUMBER: PS 19-2015 Date: October 7, 2015 Subject: Financial Management Policy for Workforce Innovation and Opportunity

More information

BC Rural and Remote Homelessness Partnership Strategy (HPS)

BC Rural and Remote Homelessness Partnership Strategy (HPS) BC Rural and Remote Homelessness Partnership Strategy (HPS) APPLICATION GUIDE ALL APPLICANTS SHOULD READ THIS GUIDE BEFORE COMPLETING THE HPS APPLICATION FORM 2014-2015 BC Rural and Remote Call for Proposals

More information

APPLICATION FOR NEWPORT NEWS URBAN DEVELOPMENT ACTION GRANT LOAN PROGRAM

APPLICATION FOR NEWPORT NEWS URBAN DEVELOPMENT ACTION GRANT LOAN PROGRAM APPLICATION FOR NEWPORT NEWS URBAN DEVELOPMENT ACTION GRANT LOAN PROGRAM (Name of Applicant) (Date Submitted) (Signature of Applicant's Representative) (Amount Requested) - 1 - 1. PROJECT APPLICANT (Proposed

More information

STATE OF ALABAMA DEPARTMENT OF VETERANS AFFAIRS ADMINISTRATIVE CODE CHAPTER 920-X-1 ORGANIZATION AND GENERAL INFORMATION TABLE OF CONTENTS

STATE OF ALABAMA DEPARTMENT OF VETERANS AFFAIRS ADMINISTRATIVE CODE CHAPTER 920-X-1 ORGANIZATION AND GENERAL INFORMATION TABLE OF CONTENTS Veterans Affairs Chapter 920-X-1 STATE OF ALABAMA DEPARTMENT OF VETERANS AFFAIRS ADMINISTRATIVE CODE CHAPTER 920-X-1 ORGANIZATION AND GENERAL INFORMATION TABLE OF CONTENTS 920-X-1-.01 920-X-1-.02 920-X-1-.03

More information

PPEA Guidelines and Supporting Documents

PPEA Guidelines and Supporting Documents PPEA Guidelines and Supporting Documents APPENDIX 1: DEFINITIONS "Affected jurisdiction" means any county, city or town in which all or a portion of a qualifying project is located. "Appropriating body"

More information

Local Government Economic Development Incentives Survey for FY

Local Government Economic Development Incentives Survey for FY 1. Overview Thank you for taking the time to complete this survey. Before starting the online survey, you may find it useful to print this document and gather the required data. This survey questionnaire

More information

REQUEST FOR PROPOSALS

REQUEST FOR PROPOSALS REQUEST FOR PROPOSALS Government of Newfoundland and Labrador REQUEST FOR PROPOSALS Agency of Record for Marketing Strategy and Implementation Plan and Creative Development Services February 18, 2015 1.0

More information

Dairy Farmers of Ontario Organic New Entrant Quota Assistance Program (ONEQAP Special Program 2016) Application Deadline: May 31, 2016

Dairy Farmers of Ontario Organic New Entrant Quota Assistance Program (ONEQAP Special Program 2016) Application Deadline: May 31, 2016 Dairy Farmers of Ontario Organic New Entrant Quota Assistance Program (ONEQAP Special Program 2016) Application Deadline: May 31, 2016 Introduction To increase organic milk supply DFO will bring forward

More information

BELLVILLE ECONOMIC DEVELOPMENT CORPORATION GENERAL INFORMATION FOR APPLICANTS

BELLVILLE ECONOMIC DEVELOPMENT CORPORATION GENERAL INFORMATION FOR APPLICANTS BELLVILLE ECONOMIC DEVELOPMENT CORPORATION GENERAL INFORMATION FOR APPLICANTS GENERAL INFORMATION FOR APPLICANTS MISSION STATEMENT The Bellville Economic Development Corporation will strive to enhance

More information

Y.ukon Business Nomi nee Policy

Y.ukon Business Nomi nee Policy \C.kon Education Education Y.ukon Business Nomi nee Policy Effective Date: February 5, 2018 GENERAL INFORMATION The Yukon Business Nominee Program (YBNP) is operated by the Yukon Department of Education,

More information