3.4 Special Warrants. Introduction
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1 Introduction The common parliamentary means of providing spending authority to government for its operations is through the annual passing of supply acts. This involves having the Members of the House of Assembly vote on the government s funding requests before the spending authority is provided. Approval by a majority of the Members of the House of Assembly is needed to pass an act. Through the use of a special warrant, Government can, without the prior approval of the Members of the House of Assembly, spend public money. Section 28 of the Financial Administration Act outlines two instances where a special warrant can be approved and additional funding can be provided to government. Section 28(2) states where the sum appropriated by the Legislature for a continuing service is insufficient to meet requirements and there are no countervailing savings available, and the necessity is urgent, then the Lieutenant-Governor in Council may order that a special warrant be prepared for the Lieutenant-Governor s signature. Section 28(3) states where the Legislature is not in session or when the House of Assembly has been adjourned for more than 30 days, and an expenditure not foreseen and not provided for by the Legislature for a new service is urgently and immediately required for the public good, then the Lieutenant-Governor in Council may order that a special warrant be prepared for the Lieutenant- Governor s signature. The minister having charge of the new service must be of the opinion that the necessity is urgent and if not made, grave damage to the interests of the Crown or the public will result. The Financial Administration Act also requires that each Minute of Council authorizing a special warrant quote the special reasons for doing so, and a certified copy of the Minute of Council and the special warrant has to be tabled in the House of Assembly. In the case of a special warrant issued under subsection (2) while the Legislature is in session, tabling is required within 3 days of the issue of the special warrant. In all other cases, tabling is required within 15 days from the opening of the next ensuing session of the House of Assembly. Government has been issuing an increasing number of special warrants in recent years, many of which have been issued during March, the last month of the fiscal year. Figure 1 provides information on special warrants issued over the past seven years. Auditor General of Newfoundland 61
2 Figure 1 Special Warrants Years Ended 31 March Year Total number of Special Warrants Total Special Warrants Special Warrants Issued in March of each Year $42,360,000 $2,500, ,000,000 3,500, ,855,000 30,381, ,516,000 4,100, ,700,000 75,700, ,601,000 34,567, ,051, ,824,000 Totals 66 $473,083,900 $274,572,700 Source: Public Accounts Findings As Figure 1 indicates, there were 14 special warrants totalling $136.1 million issued in the fiscal year, of which $123.8 million were issued in March Figure 2 provides information on each of these special warrants and indicates that $95 million of the $136.1 million were, in my opinion, issued in contravention of the Financial Administration Act in that they were not urgently required. 62 Auditor General of Newfoundland
3 Figure 2 Special Warrants by Department Year Ended 31 March 1999 Date of Special Warrant Department Details Total No Urgent Requirement 23 Sep. 98 Forest Resources and Agrifoods Emergency fire suppression overruns $1,028, Jan. 99 Legislature Funding to hold a general election. 3,199, Feb. 99 Human Resources and Employment 12 Mar. 99 Human Resources and Employment To cover the Province s share of annuity contracts as per the Fisheries Early Retirement Agreement. 8,000,000 To cover the Province s share of annuity contracts as per the Fisheries Early Retirement Agreement. 6,900, Mar. 99 Forest Resources and Agrifoods Grant - Newfoundland and Labrador Legacy Nature Trust. 1,000,000 $1,000, Mar. 99 Finance Grant - Newfoundland Municipal Financing Corporation for municipal debt relief. 5,000,000 5,000, Mar. 99 Tourism Culture and Recreation Grant - Special Celebrations Corporation $3,300,000 Grant Corner Brook Winter Games $500,000 3,800,000 3,800, Mar. 99 Education Grant - Teaching Services $14,880,400 Grant - School Board Operations $619,600 Grant - Newfoundland and Labrador Education Investment Corporation $13,650,000 Grant - MUN Opportunity Fund $2,000,000 Grant - The Literacy Council $500,000 31,650,000 13,650, , Mar. 99 Municipal and Provincial Affairs 12 Mar. 99 Health and Community Services 31 Mar. 99 Health and Community Services To cover flooding costs on the Baie Verte Peninsula and central areas of the Province. 1,300,000 Grant - Health Care Facilities $42,500,000 Grant - Health Care Facilities - Property Furnishings and Equipment $16,000,000 58,500,000 58,500,000 Grant - Health Care Capital Equipment 5,000,000 5,000, Mar. 99 Health and Community Services Drug Subsidization Program $2,700,000 Grant - Medical Care Commission $1,600,000 Grant - Community Service $4,300,000 8,600,000 1,600,000 4,300, Mar. 99 Education Grant - School Board Operations $ 1,200,000 Grant - Provincial Information and Library Resources Board $ 499,000 1,699,000 1,699, Mar. 99 Justice To cover shortfall in Professional Services - Civil Law 375,000 Total Special Warrants $136,051,900 $95,049,000 Source: Special Warrants Auditor General of Newfoundland 63
4 Of the fourteen special warrants issued during the year ended 31 March 1999, nine totalling $119.4 million were tabled in the Legislature on 30 March 1999 and four totalling $15.7 million were tabled on 1 April 1999 in accordance with the requirements of the Financial Administration Act. The remaining $1 million special warrant was tabled in the Legislature on 16 November All special warrants issued were included in the next ensuing Supplementary Supply Act, which was presented to the Legislature and approved on 27 May Nature of Funding Provided Under Special Warrants Of the $136.1 million in special warrants issued in , special warrants totalling $95 million, as outlined in Figure 2 were, in my opinion, issued in contravention of the Financial Administration Act. My opinion is based on a review of the circumstances surrounding the issuance of the $95 million in special warrants. We identified delays between the date on which the special warrants were authorized, the dates that the cheques were issued, the dates the cheques were cashed and the dates that the funding was used. Since, in my opinion, the funding was not urgently required, it should have been included in the budget. As a result, these special warrants, in my opinion, were not issued in accordance with the requirements of the Financial Administration Act which requires that there must be an urgent requirement for the funding. As an alternative to special warrants, Government could request that the Legislature approve supplementary supply for the introduction of new programs and the provision of unforseen items prior to the expenditures being incurred. This would be a practical alternative since the House of Assembly is usually in session during March when most of the special warrants in recent years have been issued. The approval of a Supplementary Supply Act by the Legislature is consistent with the principle that parliamentary debate should occur before an expenditure is made. This would eliminate the present routine use of special warrants for expenditures which cannot truly be described as urgent. Details relating to these special warrants totalling $95 million are as follows: The Department of Forest Resources and Agrifoods On 12 March 1999, the Department received authority to pay the Newfoundland and Labrador Legacy Nature Trust a grant of $1 million. The announcement of the establishment of the Trust was made by the Minister of Forest Resources and Agrifoods on 22 March The announcement stated that the $1 million provided by Government is intended to fund the basic operations of the Trust over the first five years or so, and that the Trust will be permitted to draw down the funds at a maximum rate of $200, Auditor General of Newfoundland
5 per year. However, the Newfoundland and Labrador Legacy Nature Trust was not created until 14 September Since the Newfoundland and Labrador Legacy Nature Trust did not exist at the time the special warrant was issued, there was no urgent requirement for the $1 million funding. The Department of Finance On 12 March 1999, the Department of Finance was authorized to pay the Newfoundland Municipal Financing Corporation a grant of $5 million. After receiving the $5 million grant, the Corporation s reserve fund had a balance of $10.9 million as at 31 March Since the Corporation did not use or require the $5 million approved by special warrant on 12 March 1999 during the fiscal year, there was no urgent requirement for the $5 million. Records at the Department further indicated that up to 31 July 1999, the balance of the reserve fund was $9 million, significantly in excess of the $5 million special warrant. Therefore, I conclude that there was no urgent requirement for the $5 million special warrant. The Department of Tourism, Culture and Recreation On 12 March 1999, the Department of Tourism, Culture and Recreation received authority to pay tourism and recreation grants of $3.8 million. Of the $3.8 million in special warrants, $3.3 million was paid to the Special Celebrations Corporation of Newfoundland and Labrador Inc. and $500,000 was paid to the 1999 Corner Brook Winter Games Host Society Inc. Although the Special Celebrations Corporation of Newfoundland and Labrador Inc. received funding that was urgently required, by way of special warrant, during the fiscal year, the financial statements of the Corporation indicated that it did not use the $3.3 million during the fiscal year. In addition, our review of the bank statements of the Corporation indicated that as at 31 May 1999 the Corporation had a total balance in its two current accounts of $3,328,196. This is in excess of the $3.3 million special warrant. Therefore, there was no urgent requirement for the $3.3 million approved by special warrant for the fiscal year. The 1999 Corner Brook Winter Games Host Society Inc. received $500,000. Although the special warrant was approved 12 March 1999, a cheque for the $500,000 was not issued until 31 March 1999, and was not cashed until 22 April Therefore, I conclude that there was no urgent requirement for this $500,000 special warrant. Auditor General of Newfoundland 65
6 The Department of Health and Community Services The Department of Health and Community Services was authorized to pay $58.5 million on 12 March 1999 and $5 million, $1.6 million and $4.3 million on 31 March 1999 for a total of $69.4 million. Details relating to these payments follow: On 12 March 1999, a special warrant for $58.5 million was approved. The $58.5 million was issued through 25 cheques to the Health Care Boards. The first cheque for $5 million was issued on 31 March 1999, 19 days after the date of the special warrant. The remaining 24 cheques were not issued until April and May of 1999, the earliest on 7 April Therefore, I conclude that there was no urgent requirement for the $58.5 million special warrant. On 31 March 1999, a special warrant for $5 million was approved. This represented the department s contribution towards costs associated with the year 2000 computer issues. Although the $5 million was paid on 31 March 1999, it was not deposited until 7 April Therefore, this expenditure could have been provided for in the budget. As a result, I conclude that there was no urgent requirement for the $5 million special warrant. A grant of $1.6 million was paid to the Newfoundland Medical Care Commission for physician services. Although the funding was approved by special warrant on 31 March 1999, the $1.6 million was not paid out until 27 April Therefore, I conclude that there was no urgent requirement for the $1.6 million special warrant. Grants totalling $4.3 million were paid to the four Health and Community Services Boards, the Grenfell Regional Health Services Board and the Health Labrador Corporation for social programs. Although the funding was approved by special warrant on 31 March 1999, the $4.3 million was not paid out until 23 April Therefore, I conclude that there was no urgent requirement for the $4.3 million special warrant on 31 March The Department of Education The Department of Education was authorized to pay $13.7 million and $500,000 on 12 March 1999 and $1.7 million on 31 March 1999 for a total of $15.9 million. Details relating to these payments follow: 66 Auditor General of Newfoundland
7 A grant of $13.7 million was approved by special warrant on 12 March 1999 for the Newfoundland and Labrador Education Investment Corporation. However, as at 31 March 1999, the Corporation had investments of approximately $36 million which included the $13.7 million. Records at the Department indicated that as at 28 October 1999, it still had investments totalling $19.6 million, significantly in excess of the $13.7 million special warrant. Therefore, I conclude that there was no urgent requirement for the $13.7 million approved by special warrant. On 31 March 1999, $1.2 million was approved by special warrant for five school boards relating to operating deficits. Five cheques totalling $1,186,100 were dated 16 April However, four cheques totalling $686,800 were not deposited until 29 July 1999, 3 August 1999, 3 August 1999 and 4 August The remaining cheque for $499,300 was still in a filing cabinet at the Department of Education at the time of our review in September Subsequent to our enquiry, the cheque dated 16 April 1999 for $499,300 was cancelled and re issued on 17 September This cheque was subsequently deposited on 30 September Therefore, I conclude that there was no urgent requirement for the $1.2 million special warrant. A grant of $500,000 to the Literacy Council was approved by a special warrant on 12 March The cheque was issued on 12 April 1999 and was cashed on 14 April On 28 April 1999, the Department instructed the Literacy Council not to disburse these funds until further direction was received from the Department. Since the cheque was not issued until the fiscal year and the Department did not know what the funds would be used for, I conclude that there was no urgent requirement for a special warrant on 12 March A grant of $499,000 was approved by special warrant on 31 March 1999 to the Provincial Information and Library Resources Board. The cheque was issued on 12 April 1999 and was cashed on 14 April On 28 April 1999, the Department instructed the Board not to disburse these funds until further direction was received from the Department. Since the cheque was not issued until the fiscal year and the Department did not know what the funds would be used for, I conclude that there was no urgent requirement for a special warrant on 31 March Auditor General of Newfoundland 67
8 Figure 3 Impact on Government s Financial Results Figure 3 clearly shows that since the fiscal year, Government s actual cash surplus or deficit before special warrants was always more favourable than the cash surplus or deficit projected in the cash budget which was approved by the House of Assembly. After issuing special warrants in each of these 7 years, Government reduced its cash surplus or increased its cash deficit. As Figure 3 shows, the use of special warrants provides Government with the flexibility to adjust the cash surplus or deficit and produce a result closer to that originally budgeted on the cash basis. It is my opinion that $95 million of the $136.1 million of the special warrants issued in did not meet the requirements of the Financial Administration Act in that they were not urgently required and therefore should not have been issued. If these special warrants had not been issued, and in my opinion they should not have been, Government would have reported a cash surplus of $105.1 million compared to the $10.1 million that was actually reported. Reported Deficits/Surpluses Years Ended 31 March (000 s) Year Source: Public Accounts and Budget Cash Deficit/Surplus Projectedinthe Budget Cash Surplus/Deficit Before Special Warrant Special Warrants Cash Surplus/Deficit After Special Warrants 1993 $ (239,734) $ (200,091) $ 42,360 $ (242,451) 1994 (223,256) (154,036) 40,000 (194,036) 1995 (196,671) (63,148) 57,855 (121,003) ,944 38,368 32,516 5, (44,772) 54,547 75,700 (21,153) 1998 (20,311) 77,680 88,601 (10,921) 1999 (9,987) 146, ,051 10, Auditor General of Newfoundland
9 Treasury Board Secretariat s Response I offer the following comments for your consideration. The Legislature has granted authority to Government to issue Special Warrants when certain circumstances are met. This authority is clearly outlined in the Financial Administration Act. In each case where a Special Warrant is issued, the relevant Minister must provide a statement indicating that the need for the Special Warrant is urgent. In addition, the Legislation requires, through the Financial Administration Act, that Government table Special Warrants in the Legislature within certain time frames. The need for Special Warrants will inevitably arise from time to time, and a review of our records indicates that Special Warrants have, in fact, been issued in most years. You have indicated that in recent years an increasing number of Special Warrants were issued, many of which were in March, the last month of the fiscal year. It must be recognized that our financial condition is subject to a high degree of dependence on federal transfer payments. These transfer payments are by their nature, highly volatile. Given higher revenues than expected towards year end, Government has utilized the Special Warrants mechanism to make some expenditures that they felt served the public good. This was in an effort to avail of the year-end flexibility and provide for a stable financial performance. A number of your comments make the claim that, in your opinion, the need for certain of the expenditures authorized by Special Warrants was not urgent. The Financial Administration Act does not define or qualify what should constitute urgency. In all cases appropriate statements as to urgency had been prepared by Ministers, and were tabled in the House of Assembly, as required by the Act. I am not aware of any guidelines that would be helpful in determining what would constitute an urgent requirement. Presumably, in this case, the appropriate Ministers felt there was an urgency, and the House of Assembly obviously concurred. Accordingly, I believe that the Special Warrants meet the requirements of the Financial Administration Act. Auditor General of Newfoundland 69
10 In addition, the payments relating to the appropriations authorized by the Special Warrants were properly accounted for in the Consolidated Revenue Fund. The deficit reported in the Consolidated Summary Financial Statements is not affected by any amounts unexpended in the applicable Crown Entities. This is because of the consolidation process. 70 Auditor General of Newfoundland
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