RIGOUR AND RESPONSIBILITY

Transcription

1 EXPENDITURE BUDGET Additional Information RIGOUR AND RESPONSIBILITY

2 EXPENDITURE BUDGET Additional Information

3 Expenditure Budget Additional Information Legal Deposit March 2015 Bibliothèque et Archives nationales du Québec ISBN (Print Version) ISBN (Online) Gouvernement du Québec 2015

4 TABLE OF CONTENTS BUDGET EXPENDITURES AND EXPENDITURE BUDGET Budget Expenditures Variation in Budget Expenditures in Evolution of the Government s Budget Expenditures in Expenditure Budget Variation in Program Spending in Appendix 1 Variations Between the Expenditure Budget and the Probable Expenditure RESULTS OF CONSOLIDATED ENTITIES Results of Consolidated Entities in Results of Special Funds in Results of the Bodies Other than Budgetfunded Bodies in Results of the Health and Social Services and Education Networks in Evolution of Forecast Results of Consolidated Entities in Appendix 1 Changes to the List of Consolidated Entities Appendix 2 Results of Special Funds Appendix 3 Results of the Bodies Other than Budgetfunded Bodies Appendix 4 Results of Definedpurpose Accounts PUBLIC SERVICE STAFF LEVEL Target for the Utilized Staff Level Orientations Adopted in and and Utilized Staff Level Appendix 1 Glossary Appendix 2 Public Service Utilized Staff Level Appendix 3 Evolution in the Public Service Staff Level... 36

5 EXPENDITURE BUDGET BREAKDOWN BY MAJOR CATEGORY AND BENEFICIARY Overview of Expenditure Breakdown Remuneration Expenditures Operating Expenditures Capital Expenditures Interest Expenditures Support Expenditures Expenditures Related to Provisions for Doubtful Accounts and Other Allowances Appendix 1 Nature of Expenditure Categories Appendix Expenditure Budget Breakdown by Major Category Appendix Program Spending Breakdown by Beneficiary APPENDICES Appendix A Expenditure Budget by Mission Appendix B Economic and Budgetary Indicators B.1 Evolution of Program Spending, Debt Service and Budget Expenditures B.2 Evolution in Certain Specific Indicators for Québec B.3 Expenditures by Portfolio

6 ADDITIONAL INFORMATION

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8 BUDGET EXPENDITURES AND EXPENDITURE BUDGET BUDGET EXPENDITURES For the fiscal year, the Government's budget expenditures amount to $73,867.7 million. Program spending is $65,704.0 million and debt service is $8,163.7 million. Evolution of the Expenditure Budget Program Spending Debt Service Budget Expenditures Expenditure Budget 65, , ,286.7 Variation (419.0) (419.0) Probable Expenditure 65, , , VARIATION IN BUDGET EXPENDITURES IN Program spending of $65,704.0 million is the same as the initial objective set when tabling the Expenditure Budget. Meeting this objective required significant efforts of $2.3 billion from the departments and bodies for which specific savings measures have been identified in the Expenditure Budget allocations, as well as administrative streamlining measures of $305.0 million for: Achieving productivity gains equal to 2% of their payroll; Trimming operating expenditures by 3%; Tightening the promising and granting of subsidies. The general fund's debt service was revised downwards by $419.0 million in This revision is mainly due to the lowerthanexpected interest rates Expenditure Budget 7

9 Budget Expenditures and Expenditure Budget 1.2 EVOLUTION OF THE GOVERNMENT'S BUDGET EXPENDITURES IN Program spending increased by 2.1% for a total of $65,704.0 million in , compared to $64,322.3 million in Debt service amounts to $8,163.7 million, down $270.2 million or 3.2% from Thus, the Government's budget expenditures for the fiscal year amount to $73,867.7 million, up $1,111.5 million or 1.5% from the previous fiscal year Budget Expenditures Variation $ million % Program Spending 65, , , Debt Service 8, ,433.9 (270.2) (3.2) Budget Expenditures 73, , , EXPENDITURE BUDGET Program spending amounts to $66,460.0 million in , up $756.0 million, or 1.2% from the fiscal year. Savings measures will be implemented by the departments and bodies to meet this objective. These measures are presented in the volume Expenditure Management Strategy. Debt service amounts to $8,330.7 million, up $167.0 million from , and is mainly due to the expected increase in the debt. In total, the Government's budget expenditures for the fiscal year represent a 1.2% increase from , amounting to $74,790.7 million. Evolution of Budget Expenditures Variation $ million % Program Spending 66, , Debt Service 8, , Budget Expenditures 74, , Additional Information 8

10 Budget Expenditures and Expenditure Budget 2.1 VARIATION IN PROGRAM SPENDING IN Program spending will increase by $756.0 million in , up 1.2% from the probable expenditure. This increase is due to the following variations: An increase of $460.9 million or 1.4% in the "Santé et Services sociaux" portfolio; An increase of $30.5 million or 0.2% in the "Éducation, Enseignement supérieur et Recherche" portfolio; A decrease of $184.6 million or 1.1% in the other portfolios; The reconstruction of the Contingency Fund for $449.2 million. Breakdown of Program Spending Growth in Expenditure Budget Probable Expenditure Variation $ million % Éducation, Enseignement supérieur et Recherche 16, , Santé et Services sociaux 32, , Other portfolios (excluding the Contingency Fund) 16, ,418.1 (184.6) (1.1) Contingency Fund Total 66, , By excluding from the probable expenditure, transfers from the Provision for activities supporting the integration and francization of immigrants of the Ministère de l'immigration, de la Diversité et de l'inclusion, the growth rate would be 0.6%. 2 To fund unexpected expenditures that may arise in any government program, ($240.0 million), costs pertaining to certain measures announced in the Budget Speech, as well as forecast expenditures in department portfolios that have not been broken down. SANTÉ ET SERVICES SOCIAUX $460.9million increase in the expenditure budget The increase allocated to the Ministère de la Santé et des Services sociaux amounts to $460.9 million in , up 1.4% from This growth allows for, in particular: Adjustments stemming from collective agreements and the Government's employer contributions, the increase in the budget allocated to the blood system as well as financing for the construction of additional space; Planned pay increases for healthcare professionals as well as agreements with medical federations; Debt service payments resulting from investments in the healthcare network Expenditure Budget 9

11 Budget Expenditures and Expenditure Budget The growth of this portfolio also takes into account expected savings due to measures aimed at improving the relevance of physical health services and care as well as the network governance review. In addition, certain growth costs, including the costs of drugs and medical supplies will be selffinanced by the health and social services establishments. Furthermore, it takes into account staffreduction savings. ÉDUCATION, ENSEIGNEMENT SUPÉRIEUR ET RECHERCHE $30.5million increase in the expenditure budget The expenditures of the Ministère de l'éducation, de l'enseignement supérieur et de la Recherche increase by $30.5 million in By excluding from the probable expenditure, the transfers from the Provision for activities supporting the integration and francization of immigrants of the Ministère de l'immigration, de la Diversité et de l'inclusion, the actual increase is 0.6% or $109.0 million. The expenditure budget will help fund the primary growth factors of the education networks, in particular salary parameters, enrollment effects, subsidized debt as well as an increase in Financial Assistance for Education. The expenditure budget will also ensure the funding of programs in the recreation and sports sector, as well as continued support for research subsidy funds and bodies reporting to the Minister. Furthermore, consistent with the objective to restore fiscal balance, the Department has found it necessary to implement some budgettightening measures. With regard to administration, savings have resulted from the closure of regional administrations. In the case of preschool, primary, secondary and higher education, a program review has been carried out. The decrease in subsidies allocated to the establishments results in part from the announced increase in parental contribution to childcare services and the adjustment to equalization parameters due to increased property values. OTHER DEPARTMENTS Overall reduction of 1.1% Excluding the Contingency Fund, the main variations in other departments are as follows: The National Assembly budget is up $1.5 million. This variation is mainly due to the indexation of operating expenses and the increase in salary expenditures due to pay scale increases; The budget for Persons Appointed by the National Assembly is down $40.5 million. This variation is mainly due to the nonrecurring costs of the April 7, 2014 general election; Additional Information 10

12 Budget Expenditures and Expenditure Budget The budget for the Ministère des Affaires municipales et de l'occupation du territoire is down $90.9 million. This decrease is mainly due to a reduction in transfer payments to municipal bodies under the transitory Fiscal Pact, offset in particular by the increase in costs related to debt service repayment of infrastructure programs following completion of the investments forecast under the Québec Infrastructure Plan. This budget also includes an additional forecast amount from the Contingency Fund to cover measures announced in the Budget Speech; The budget for the Ministère de l'agriculture, des Pêcheries et de l'alimentation is down $42.7 million from the probable expenditure. This variation is mainly due to the decrease in the government contribution paid to La Financière agricole du Québec further to the favourable outlook prevailing on the agricultural product markets; Not including the Contingency Fund, the budget for the Conseil du trésor et de l'administration gouvernementale is down $5.7 million. This variation is primarily explained by expenditure control measures applied in and by lower budgetary needs of the Commission d'enquête sur l'octroi et la gestion des contrats publics dans l'industrie de la construction, whose work is forecast to conclude in These decreases are partially offset by the increase in certain expenditures as a public service employer; The budget of the Ministère du Conseil exécutif is down $2.8 million. This variation is partly related to the end of financial obligations under an agreement concluded with the Cree Nation. This budget also includes an additional forecast amount from the Contingency Fund to cover measures announced in the Budget Speech; The budget for the Ministère de la Culture et des Communications is up $18.1 million from the probable expenditure. This variation is mainly due to the granting of $8.5 million of additional appropriations to the Orchestre symphonique de Montréal, which was previously funded by LotoQuébec through a definedpurpose account, as well to the $13.5million increase in the budget allocated to the implementation of the Digital Culture Plan. However, this increase was partially offset by various savings measures; The budget for the Ministère du Développement durable, de l'environnement et de la Lutte contre les changements climatiques is down $4.9 million from the probable expenditure. This variation is mainly due to the implementation of savings measures and the nonrecurrence of additional appropriations allocated to the Bureau d audiences publiques sur l environnement in ; The budget for the Ministère de l'économie, de l'innovation et des Exportations is up $8.1 million from the probable expenditure. This increase is mainly due to the addition of appropriations for the Maritime Strategy and the Stratégie de développement de l'aluminium. In addition, the Department's remuneration and operating expenses are down following the application of savings measures; The budget for the Ministère de l'énergie et des Ressources naturelles is down $4.0 million from the probable expenditure. This variance is primarily due to the elimination of the measure announced in the Budget Speech to support improvement of firstgeneration ethanol production processes and the application of various savings measures; The budget for the Ministère de la Famille is down $87.2 million from the probable expenditure. This variation is mainly due to the increase in the budget for creating 4,000 places in , as well as the review of the parental contribution, and the savings measures related to childcare service funding and in administrative expenses; Expenditure Budget 11

13 Budget Expenditures and Expenditure Budget Not including the debt service, the budget for the Ministère des Finances is $146.9 million, up $53.3 million from the probable expenditure. This variation is mainly related to the Provision for Revenue Initiatives, whose expenditure in was recognized in other departments, and the creation in of the new Provision to modernize information system in the health care sector; The budget for the Ministère des Forêts, de la Faune et des Parcs is $449.8 million, down $0.5 million from the probable expenditure. This change is explained by the implementation of savings measures, offset by an upward adjustment to the budget base dedicated to fight forest fires and amounts allocated to debt service needs resulting from investments of the Société des établissements de plein air du Québec in parks and wildlife reserves; The budget for the Ministère de l'immigration, de la Diversité et de l'inclusion is up $115.9 million from the probable expenditure. This variation is due to the fact that the probable expenditure is down by $165.7 million transferred to the Ministère de l'éducation, de l'enseignement supérieur et de la Recherche, the Ministère de la Santé et des Services sociaux and the Ministère du Travail, de l'emploi et de la Solidarité sociale for francization and immigrant integration support activities, but also includes amounts related to the net voted appropriation. This budget also includes an additional forecast amount from the Contingency Fund to cover measures announced in the Budget Speech; The budget for the Ministère de la Justice is up $16.2 million from the probable expenditure. This increase is mainly due to financing the rising cost of compensation for victims of crime and the expenditure associated with higher eligibility thresholds for legal aid; The budget for the Ministère des Relations internationales et de la Francophonie is up $4.0 million from the probable expenditure. This variation is mainly due to the addition in of $3.1 million related to responsibilities for international humanitarian aid in light of an allocation to the Assistance Fund for Independent Community Action by the Ministère du Travail, de l'emploi et de la Solidarité sociale. This funding was previously provided by LotoQuébec; The expenditure budget allocated to the Ministère de la Sécurité publique is $1,326.1 million, an amount similar to the probable expenditure. This results from the combined effect of opening the Établissement Leclerc de Laval and the new Roberval detention facility, implementing the Bureau des enquêtes indépendantes, deploying resources related to the Integrity in Public Contracts Act (S.Q. 2012, chapter 25), transferring amounts in from the Provision for Revenue Initiatives of the Ministère des Finances to fund activities in the fight against certain types of crime and implementing savings measures; The budget for the Ministère du Tourisme remains stable at $123.5 million; The expenditure budget for the Ministère des Transports is $656.2 million, down $5.7 million from the probable expenditure. This discrepancy is mainly due to variations in transfer expenditures; Lastly, the decrease of $116.6 million for the Ministère du Travail, de l'emploi et de la Solidarité sociale is essentially due to $75.0 million received in from the Provision for carrying on activities supporting the integration and francization of immigrants of the Ministère de l'immigration, de la Diversité et de l'inclusion and from savings measures. The reduction is partially offset by the impact of indexing lastresort financial assistance benefits. This budget also includes an additional forecast amount from the Contingency Fund to cover measures announced in the Budget Speech. Additional Information 12

14 Budget Expenditures and Expenditure Budget APPENDIX 1 Variations between the Expenditure Budget and the Probable Expenditure Expenditure Budget Probable Expenditure Variation $ million % National Assembly Persons Appointed by the National Assembly (40.5) (30.9) Affaires municipales et Occupation du territoire 1, ,834.2 (90.9) (5.0) Agriculture, Pêcheries et Alimentation (42.7) (4.6) Conseil du trésor et Administration gouvernementale 1, (0.8) Conseil exécutif (2.8) (0.7) Culture et Communications Développement durable, Environnement et Lutte contre les changements climatiques (4.9) (3.2) Économie, Innovation et Exportations Éducation, Enseignement supérieur et Recherche 16, , Énergie et Ressources naturelles (4.0) (5.1) Famille 2, ,604.0 (87.2) (3.3) 1 4 Finances (4.3) Forêts, Faune et Parcs (0.5) (0.1) Immigration, Diversité et Inclusion (3.0) 3 5 Justice Relations internationales et Francophonie Santé et Services sociaux 32, , Sécurité publique 1, ,326.2 (0.1) Tourisme (0.1) (0.1) Transports (5.7) (0.9) Travail, Emploi et Solidarité sociale 4, ,385.0 (116.6) (0.8) Program Spending 66, , Debt Service 8, , Budget Expenditures 74, , Notes: Figures are rounded and the sum of the amounts recorded in respect of each portfolio may not correspond to the total. Program spending is presented in accordance with the budget structure Expenditure Budget 13

15 Budget Expenditures and Expenditure Budget REFERENCES 1 For the purposes of this table, the debt service is excluded from the expenditures of the "Finances" and "Culture et Communications" portfolios. 2 The variation percentage was calculated by excluding the Contingency Fund program from the Expenditure Budget. 3 The variation percentage was calculated by excluding transfers from the Provision for activities supporting the integration and francization of immigrants of the Ministère de l'immigration, de la Diversité et de l'inclusion from the probable expenditure. 4 The variation percentage was calculated by excluding the Provision for Revenue Initiatives and the Provision to modernize information system in the health care sector from the Expenditure Budget. 5 The variation percentage was calculated by excluding the Provision for activities supporting the integration and francization of immigrants from the Expenditure Budget, and by excluding the amounts related to the net voted appropriation from the probable expenditure. 6 The variation percentage was calculated by excluding transfers from the Provision for Revenue Initiatives by the Ministère des Finances from the probable expenditure. 7 The variation percentage was calculated by excluding transfers from the Provision for activities supporting the integration and francization of immigrants of the Ministère de l'immigration, de la Diversité et de l'inclusion and by excluding transfers from the Provision for Revenue Initiatives by the Ministère des Finances from the probable expenditure. With regard to references 2, 3, 4, 5, 6, and 7, a provision is a program element for which appropriations legislation gives the Conseil du trésor the power to authorize the transfer of part of an appropriation between programs or portfolios for the purposes of and, if applicable, according to the conditions determined in the volume Estimates of the Departments and Bodies. Additional Information 14

16 RESULTS OF CONSOLIDATED ENTITIES 1. RESULTS OF CONSOLIDATED ENTITIES IN For the fiscal year, the forecast revenues and expenditures of the consolidated entities are $78,762.7 million and $76,751.9 million respectively, before consolidation adjustments, for a favourable impact of $2,010.8 million on the Government's financial results. These results represent a decrease of $505.1 million from , broken down as follows: A decline of $16.5 million in the forecast results of special funds; A decline of $558.2 million in the forecast results of the bodies other than budgetfunded bodies; An improvement of $69.0 million in the forecast results of the entities of the health and social services and education networks; An upward variation of $0.6 million in the forecast results of definedpurpose accounts. Results of Consolidated Entities in Revenues Expenditures Net results Probable results Variation Special Funds 3 13, , , ,886.3 (16.5) Bodies Other than Budgetfunded Bodies 24, , (558.2) Health and Social Services and Education Networks 39, ,589.0 (10.0) (79.0) , , , ,523.6 (505.7) Definedpurpose Accounts 4 1, ,062.0 (7.1) (7.7) 0.6 Results of Consolidated Entities 78, , , ,515.9 (505.1) 1 The results of consolidated entities are presented before consolidation adjustments. These adjustments have the effect of eliminating interentity transactions within the government's reporting entity to the General Fund, harmonizing the accounting policies in use in the consolidated entities with those applied by the Government, and applying the appropriate reclassifications. 2 The data are presented in accordance with the structure. 3 Including the results of the Generations Fund. 4 The results of definedpurpose accounts are presented on a cash basis, which can lead to significant fluctuations based on cash inflows and outflows. The results of definedpurpose accounts are presented in Appendix 4 before consolidation adjustments. The effect of consolidation adjustments is to adjust these results, so that they are balanced and can be presented on an accrual basis. Changes to the allocation of the bodies other than budgetfunded bodies and special funds by portfolio are presented in Appendix Expenditure Budget 15

17 Results of Consolidated Entities 2. RESULTS OF SPECIAL FUNDS IN The special funds show a forecast surplus of $1,869.8 million before consolidation adjustments for the fiscal year, representing a downward variation of $16.5 million compared with Excluding the $333.0million improvement in the results of the Generations Fund, the results of the special funds are down $349.5 million, largely due to the following factors: A surplus of $298.7 million in the Land Transportation Network Fund (FORT) in compared with the forecast surplus of $506.1 million in This $207.4million downward variation in the results is mainly due to an increase in subsidies for the debt service of public transportation bodies and amortization of road investments; A deficit of $34.9 million is forecast in the Labour Market Development Fund in , compared with a surplus of $26.8 million in This $61.7 million variation in the net results is mainly due to increased use of public employment services, which ultimately increases the number of participants in employment assistance measures; A forecast deficit of $0.6 million in the Green Fund in , compared with a forecast surplus of $74.9 million in This $75.5 million downward variation in the results is mainly due to the increase in the forecast expenditures associated with the implementation of the Climate Change Action Plan; A $14.2 million improvement in the results of the Tourism Partnership Fund, mainly due to the costcutting measures introduced to participate in the Government's budgetary measures and to the nonrecurrence of expenses incurred in ; The $11.3 million decline in the results of the Early Childhood Development Fund is due to savings of $5.0 million in due to the suspension of payments for four months during the year; however, $6.3 million will be added to the payments in Results of Special Funds in Land Transportation Network Fund Revenues Expenditures Net results Probable results Variation 3, , (207.4) Labour Market Development Fund 1, ,039.3 (34.9) 26.8 (61.7) Green Fund (0.6) 74.9 (75.5) Tourism Partnership Fund (14.2) 14.2 Early Childhood Development Fund (6.2) 5.1 (11.3) Other Special Funds 6, , (7.8) 12, , (349.5) Generations Funds 1, , , Results Before Consolidation Adjustments 13, , , ,886.3 (16.5) 1 The results of the special funds are presented in Appendix 2. Additional Information 16

18 Results of Consolidated Entities 3. RESULTS OF THE BODIES OTHER THAN BUDGETFUNDED BODIES IN The forecast results of the bodies other than budgetfunded bodies show a surplus of $158.1 million in before consolidation adjustments, compared with an anticipated surplus of $716.3 million in This $558.2million decline in the forecast net results is largely due to the following factors: The Société de financement des infrastructures locales du Québec shows a deficit of $12.7 million for the fiscal year, compared with a forecast surplus of $497.1 million in This variation of $509.8 million is mainly due to the fact that the Government of Québec recorded a nonrecurring contribution of $515.7 million in in order to mitigate the impact of the application of the revised accounting standard on transfer payments in effect since April 1, This contribution is no longer required in ; La Financière agricole du Québec is forecasting a surplus of $133.0 million in , compared with a forecast surplus of $199.4 million in This variation of $66.4 million is mainly due to the reduction in the Government's contribution given the favourable situation on the agricultural product markets; The Agence métropolitaine de transport shows a deficit of $15.3 million in , compared with a deficit of $60.5 million in This $45.2million improvement in the results is mainly due to an increase in subsidy revenues and revenues from municipalities. These items are partially offset by the transfer of the Laval métro to the Société de transport de Montréal and by nonrecurring expenditures in pertaining to studies on the future extension of the metro; The Agence du revenu du Québec shows a deficit of $21.9 million in , compared with a surplus of $21.9 million in This variation is explained by the fact that the accumulated surplus was used in Results of the Bodies Other than Budgetfunded Bodies in Société de financement des infrastructures locales du Québec Revenues Expenditures Net results Probable results Variation (12.7) (509.8) La Financière agricole du Québec (66.4) Agence métropolitaine de transport (15.3) (60.5) 45.2 Agence du revenu 1, ,158.2 (21.9) 21.9 (43.8) Other Bodies 2 21, , Results Before Consolidation Adjustments 24, , (558.2) 1 The results of the bodies other than budgetfunded bodies are presented in Appendix 3. 2 Including, among others, the Régie de l'assurance maladie du Québec, with revenues and expenditures of $11,761.6 million, and the Prescription Drug Insurance Fund, with revenues and expenditures of $3,573.5 million Expenditure Budget 17

19 Results of Consolidated Entities 4. RESULTS OF THE HEALTH AND SOCIAL SERVICES AND EDUCATION NETWORKS IN The results of the health and social services and education networks, before consolidation adjustments, show a $10.0 million deficit for fiscal year, compared with a $79.0million deficit in , an improvement of $69.0 million. Results of Entities of the Health and Social Services and Education Networks in Revenues Expenditures Net results Probable results Variation Results Before Consolidation Adjustments 39, ,589.0 (10.0) (79.0) EVOLUTION OF FORECAST RESULTS OF CONSOLIDATED ENTITIES IN The forecast results of consolidated entities and definedpurpose accounts, before consolidation adjustments, are $312.5 million higher than those presented in the Expenditure Budget: The forecast results of special funds and the bodies other than budgetfunded bodies improved by $319.9 million; The forecast results of entities of the health and social services and education networks declined by $7.0 million; The results of definedpurpose accounts are down $0.4 million. Change in Forecast Results of Consolidated Entities in Revised forecasts Expenditure Budget Variation Special Funds 1 1, , Bodies Other than Budgetfunded Bodies , , Health and Social Services and Education Networks (79.0) (72.0) (7.0) Definedpurpose Accounts (7.7) (7.3) (0.4) Results Before Consolidation Adjustments 2, , Including the results of the Generations Fund. Additional Information 18

20 Results of Consolidated Entities More specifically, the main variations in the forecast results of special funds and the bodies other than budgetfunded bodies, before consolidation adjustments, are due to the following factors: A forecast surplus of $506.1 million in in the Land Transportation Network Fund, compared with a forecast surplus of $284.1 million in the Expenditure Budget. This $222.0 million improvement in the results is mainly due to a decrease in the interest expense in connection with the debt service, a decrease in the road system depreciation expense due to lowerthanforecast interest rates and to lowerthanforecast investments in the road system; The Green Fund forecasts a surplus of $74.9 million in , compared with a forecast deficit of $15.0 million in the Expenditure Budget. This $89.9million improvement in the results is due to a delay in implementing the Climate Change Action Plan; The Agence métropolitaine de transport shows a $49.2million decline in its results due mainly to a change in the accounting standard on recognition of subsidy revenues that requires subsidies to be depreciated over a longer period; A $26.8million surplus in the Labour Market Development Fund, compared with a forecast deficit of $16.0 million. The $42.8 million improvement in the results from Expenditure Budget is mainly due to the fact that application of employment assistance measures slowed down more than expected following the optimization measures announced for ; A forecast surplus of $497.1 million in for the Société de financement des infrastructures locales du Québec, compared with a forecast surplus of $476.4 million in the Expenditure Budget. This improvement of $20.7 million in the results is due to a slowdown in the pace of infrastructure projects; A $19.0million reduction in the fiscal surplus of the Financing Fund, mainly due to a downward revision in client financing needs and actual and forecast interest rates. Change in Forecast Results of Special Funds and the Bodies Other than Budgetfunded Bodies in Revised forecasts Expenditure Budget Variation Land Transportation Network Fund Green Fund 74.9 (15.0) 89.9 Agence métropolitaine de transport (60.5) (11.3) (49.2) Labour Market Development Fund 26.8 (16.0) 42.8 Société de financement des infrastructures locales du Québec Financing Fund (19.0) Other Funds and Bodies 1 1, , Results Before Consolidation Adjustments 2, , Including the results of the Generations Fund Expenditure Budget 19

21 Results of Consolidated Entities APPENDIX 1 CHANGES TO THE LIST OF CONSOLIDATED ENTITIES BODIES OTHER THAN BUDGETFUNDED BODIES AND SPECIAL FUNDS Some special funds and the bodies other than budgetfunded bodies were added or moved to other portfolios, changed status or name, or no longer appear in the Expenditure Budget versus A plus sign (+) indicates a special fund or a body other than a budgetfunded body has been added. Éducation, Enseignement supérieur et Recherche Entities that were under the purview of the "Éducation, Loisir et Sport" and "Enseignement supérieur, Recherche et Science" portfolios are now grouped under the new "Éducation, Enseignement supérieur et Recherche" portfolio. Énergie et Ressources naturelles (+) The Société du Plan Nord has been added to this portfolio. Finances The Northern Development Fund will now be called the Northern Plan Fund. Travail, Emploi et Solidarité sociale Entities that were under the purview of the "Emploi et Solidarité sociale" and "Travail" portfolios are now grouped under the new "Travail, Emploi et Solidarité sociale" portfolio. DEFINEDPURPOSE ACCOUNTS With respect to definedpurpose accounts, five new applications to the General Account for Training, Partnership and Organization of Special Events were approved in fiscal year in the following portfolios: "Conseil exécutif", "Culture et Communication", "Énergie et Ressources naturelles", "Sécurité publique" and "Travail, Emploi et Solidarité sociale". ENTITIES OF THE HEALTH AND SOCIAL SERVICES AND EDUCATION NETWORKS The list of bodies in the health and social services and education networks can be found in volume I of the Public Accounts. Additional Information 20

22 Results of Consolidated Entities APPENDIX 2 Results of Special Funds Revenues Expenditures Results Results Affaires municipales et Occupation du territoire Regional Development Fund Conseil du trésor et Administration gouvernementale Natural Disaster Assistance Fund Culture et Communications Québec Cultural Heritage Fund (2.2) (2.2) 0.3 Développement durable, Environnement et Lutte contre les changements climatiques Green Fund (0.6) (0.6) 74.9 Économie, Innovation et Exportations Economic Development Fund Éducation, Enseignement supérieur et Recherche Sports and Physical Activity Development Fund University Excellence and Performance Fund (2.5) (4.5) (2.1) (6.3) (7.0) (8.4) Énergie et Ressources naturelles Natural Resources Fund Territorial Information Fund (9.8) 22.2 (12.3) Famille Caregiver Support Fund Early Childhood Development Fund (6.2) Expenditure Budget 21

23 Results of Consolidated Entities APPENDIX 2 (cont'd) Results of Special Funds Revenues Expenditures Results Results Finances Financing Fund Generations Fund Fund of the Bureau de décision et de révision IFC Montréal Fund Northern Plan Fund Tax Administration Fund 1, , , ,586.0 (0.2) (0.6) ,253.0 (0.4) (0.5) 0.3 3, , , ,268.0 Forêts, Faune et Parcs Natural Resources Fund Sustainable Forest Development Section (15.0) (4.1) (15.0) (4.1) Justice Access to Justice Fund Fonds d'aide aux victimes d'actes criminels Register Fund of the Ministère de la Justice Fund of the Administrative Tribunal of Québec (1.6) (1.8) (0.3) 2.0 Santé et Services sociaux Fund to Finance Health and Social Services Institutions Health and Social Services Information Resources Fund Fund for the Promotion of a Healthy Lifestyle 1, , , , Sécurité publique Police Services Fund Tourisme Tourism Partnership Fund (14.2) (14.2) Additional Information 22

24 Results of Consolidated Entities APPENDIX 2 (cont'd) Results of Special Funds Revenues Expenditures Results Results Transports Rolling Stock Management Fund Highway Safety Fund Land Transportation Network Fund , , , , Travail, Emploi et Solidarité sociale Assistance Fund for Independent Community Action Labour Market Development Fund Fund of the Commission des lésions professionnelles Fund of the Commission des relations du travail Goods and Services Fund Information Technology Fund of the Ministère de l'emploi et de la Solidarité sociale Fonds québécois d'initiatives sociales , , (0.4) (34.9) (1.4) (0.7) (0.9) (2.9) (7.0) (0.1) 1, ,278.0 (38.3) 17.7 Total Before Consolidation Adjustments 13, , , ,886.3 Notes: Figures are rounded and the sum of the amounts recorded in respect of each consolidated entities may not correspond to the total. The results of consolidated entities are presented according to their own accounting policies, i.e. before consolidation adjustments Expenditure Budget 23

25 Results of Consolidated Entities APPENDIX 3 Results of the Bodies Other than Budgetfunded Bodies Revenues Expenditures Results Results Affaires municipales et Occupation du territoire Société d'habitation du Québec 1, ,100.1 (5.6) 1, ,100.1 (5.6) Agriculture, Pêcheries et Alimentation La Financière agricole du Québec Conseil du trésor et Administration gouvernementale Centre de services partagés du Québec Société québécoise des infrastructures , , Conseil exécutif Centre de la francophonie des Amériques (0.4) (0.6) (0.4) (0.6) Culture et Communications Bibliothèque et Archives nationales du Québec (2.0) Conseil des arts et des lettres du Québec Conservatoire de musique et d'art dramatique du Québec Musée d'art contemporain de Montréal (1.6) Musée de la Civilisation (0.9) Musée national des beauxarts du Québec (0.3) (0.2) Régie du cinéma Société de développement des entreprises culturelles (4.2) Société de la Place des Arts de Montréal (3.5) 0.5 Société de télédiffusion du Québec (0.3) Société du Grand Théâtre de Québec (5.7) Développement durable, Environnement et Lutte contre les changements climatiques Société québécoise de récupération et de recyclage Additional Information 24

26 Results of Consolidated Entities APPENDIX 3 (cont'd) Results of the Bodies Other than Budgetfunded Bodies Revenues Expenditures Results Results Économie, Innovation et Exportations Centre de recherche industrielle du Québec Société du parc industriel et portuaire de Bécancour (0.3) (0.2) (0.2) (0.2) Éducation, Enseignement supérieur et Recherche Québec Research Fund Nature and Technology (3.9) (1.1) Québec Research Fund Health (1.9) Québec Research Fund Society and Culture (0.7) (0.7) Institut de tourisme et d'hôtellerie du Québec (0.8) (2.8) Institut national des mines (0.1) (0.3) (5.5) (6.8) Énergie et Ressources naturelles Régie de l'énergie (0.2) (0.9) Société de développement de la BaieJames Société du Plan Nord Société nationale de l'amiante (0.2) Finances Agence du revenu du Québec 1, ,158.2 (21.9) 21.9 Autorité des marchés financiers FinancementQuébec Institut de la statistique du Québec (1.9) Société de financement des infrastructures locales du Québec (12.7) , , Forêts, Faune et Parcs Fondation de la faune du Québec (0.1) Société des établissements de plein air du Québec Expenditure Budget 25

27 Results of Consolidated Entities APPENDIX 3 (cont'd) Results of the Bodies Other than Budgetfunded Bodies Revenues Expenditures Results Results Justice Commission des services juridiques (4.3) (9.6) Fonds d'aide aux recours collectifs (2.3) (2.0) Office des professions du Québec (0.7) 0.1 Société québécoise d'information juridique (0.5) (7.2) (12.0) Relations internationales et Francophonie Office QuébecAmériques pour la jeunesse (0.1) 0.1 Office QuébecMonde pour la jeunesse (0.1) (0.1) (0.2) Santé et Services sociaux Corporation d'urgencessanté (0.8) Prescription Drug Insurance Fund 3, ,573.5 HémaQuébec Institut national de santé publique du Québec (0.9) (0.4) Institut national d'excellence en santé et en services sociaux Régie de l'assurance maladie du Québec , , , ,973.5 (0.9) (0.8) Sécurité publique École nationale de police du Québec (2.5) (0.6) École nationale des pompiers du Québec (0.1) (2.6) (0.6) Tourisme Régie des installations olympiques* (3.5) (3.0) Société du Centre des congrès de Québec (3.8) (2.3) Société du Palais des congrès de Montréal (6.0) (4.4) Additional Information 26

28 Results of Consolidated Entities APPENDIX 3 (cont'd) Results of the Bodies Other than Budgetfunded Bodies Revenues Expenditures Results Results Transports Agence métropolitaine de transport (15.3) (60.5) Société de l'assurance automobile du Québec Société des Traversiers du Québec (3.6) (5.5) (4.8) (55.5) Travail, Emploi et Solidarité sociale Commission de la capitale nationale du Québec Commission des normes du travail Cree Hunters and Trappers Income Security Board (0.1) Régie du bâtiment du Québec Total Before Consolidation Adjustments 24, , * Forecast data correspond to the body's operating fund. Notes: Figures are rounded and the sum of the amounts recorded in respect of each consolidated entities may not correspond to the total. The results of consolidated entities are presented according to their own accounting policies, i.e. before consolidation adjustments Expenditure Budget 27

29 Results of Consolidated Entities APPENDIX 4 Results of Definedpurpose Accounts Revenues Expenditures Results Results Affaires municipales et Occupation du territoire 2005 Infrastructure Program 2008 Infrastructure Projects Agriculture, Pêcheries et Alimentation Financing of certain agriculture and fishing activities Financing of agricultural risk management programs Training, partnership and organization of special events Conseil exécutif Financing the Youth Action Strategy (1.3) Training, partnership and organization of special events (1.3) Culture et Communications Application of the policy of integration of the arts into architecture and the environment of buildings as well as government and public sites Financing of autonomous service units Centre de conservation du Québec Training, partnership and organization of special events 2008 Infrastructure Projects Support for the Orchestre symphonique de Montréal Développement durable, Environnement et Lutte contre les changements climatiques Financing of autonomous service units Centre d'expertise en analyse environnementale du Québec Training, partnership and organization of special events (0.1) (1.1) (0.1) (1.1) Additional Information 28

30 Results of Consolidated Entities APPENDIX 4 (cont'd) Results of Definedpurpose Accounts Revenues Expenditures Results Results Économie, Innovation et Exportations Training, partnership and organization of special events Knowledge Infrastructure Program (1.0) (5.2) (1.0) (5.2) Éducation, Enseignement supérieur et Recherche Minoritylanguage and secondlanguage teaching Fixedasset Financing of the Cree and Kativik School Boards and the Naskapi School Training in federal penitentiaries Training, partnership and organization of special events Énergie et Ressources naturelles Financing measures for protecting, securing, redeveloping and restoring mine sites Training, partnership and organization of special events Finances Training, partnership and organization of special events Transfer of revenues from a portion of the federal excise tax on gasoline and the provision of additional money pursuant to Act C Forêts, Faune et Parcs Training, partnership and organization of special events Access Maintenance for Public Lands having a Wildlife or Multiresource Vocation (1.4) (1.4) 0.5 Immigration, Diversité et Inclusion Training, partnership and organization of special events (3.9) (4.0) (3.9) (4.0) Expenditure Budget 29

31 Results of Consolidated Entities APPENDIX 4 (cont'd) Results of Definedpurpose Accounts Revenues Expenditures Results Results Justice Agreement respecting the Contraventions Act Training, partnership and organization of special events Relations internationales et Francophonie Training, partnership and organization of special events Santé et Services sociaux Cost of Health Services due to Automobile Accidents Financing of services to seniors with reduced mobility Financing of the program to assist pathological gamblers Training, partnership and organization of special events Implementation of the Informatization Plan of the Health and Social Services Network (1.1) 1.0 (1.3) (0.1) 3.4 Sécurité publique Administration of the Firearms Act Financing of autonomous service units Laboratoire de sciences judiciaires et de médecine légale Financing of the program to assist pathological gamblers Training, partnership and organization of special events (0.1) (0.2) (0.1) (0.2) Transports Financing of rail infrastructure Training, partnership and organization of special events 0.2 (0.2) (0.3) (0.2) (0.3) Additional Information 30

32 Results of Consolidated Entities APPENDIX 4 (cont'd) Results of Definedpurpose Accounts Revenues Expenditures Results Results Travail, Emploi et Solidarité sociale Financing of pilot projects for elderly workers Financing of the Bureau d'évaluation médicale Training, partnership and organization of special events (0.4) (0.4) Total Before Consolidation Adjustments 1, ,062.0 (7.1) (7.7) Notes: Figures are rounded and the sum of the amounts recorded in respect of each consolidated entities may not correspond to the total. The results of consolidated entities are presented according to their own accounting policies, i.e. before consolidation adjustments Expenditure Budget 31

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34 PUBLIC SERVICE STAFF LEVEL 1. TARGET FOR THE UTILIZED STAFF LEVEL The target for the utilized staff level represents the maximum staff level that a department, a body or a special fund must observe, while the utilized staff level represents the actual fulltime equivalent (FTE) utilization. Definitions related to the staff level are presented in Appendix 1 of this chapter. 2. ORIENTATION ADOPTED IN AND AND UTILIZED STAFF LEVEL During the last year, the Government announced its firm intention to reduce the overall staffing level in the public sector by 2%. Thus, Departments and bodies were requested to curb the growth in staffing levels in , to attain a reduction in their consumption by 3% by the end of the fiscal year. The extra margin of 1% will be allocated according to priorities. At the end of the fiscal year, the utilized staff level of the public service sector, presented in Appendix 2, is estimated at 64,167 FTEs, a drop of 1,162 FTEs compared to the fiscal year. This reduction is mainly due to the recruitment freeze imposed by the Conseil du trésor as well as by the rigorous management of staff applied by the Departments and bodies. For the fiscal year, the Conseil du trésor has determined an overall target for the utilized staff levels for each Department, body and special fund, if applicable. Globally, this target is 64,074 FTEs. Given the estimated utilized staff level, the Government is thus already well placed to meet its overall objective of reducing staffing levels. The next few months will be devoted to consolidating the results obtained so far as well as continuing the efforts to achieve this objective and creating the 1% margin for priorities. Variation in utilized staff level (FTEs) Utilized staff level in ,329 Variation (1,162) Utilized staff level in ,167 Additional reduction requested for (707) target for the utilized staff level sent to Departments and bodies 63,460 Extra margin for manoeuvre overall target for utilized staff level 64, Expenditure Budget 33