EXPENDITURE BUDGET Additional Information

Transcription

1 EXPENDITURE BUDGET Additional Information

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3 EXPENDITURE BUDGET Additional Information

4 Expenditure Budget Additional Information Legal Deposit March 2016 Bibliothèque et Archives nationales du Québec ISBN (Print Version) ISBN (Online) ISSN (Print Version) ISSN (Online) Gouvernement du Québec 2016

5 TABLE OF CONTENTS BUDGET EXPENDITURES AND EXPENDITURE BUDGET Budget Expenditures Variation in Budget Expenditures in Evolution in 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 Budget-funded 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 Budget-funded Bodies Appendix 4 Results of Defined-purpose Accounts STAFFING LEVEL WITHIN GOVERNMENT DEPARTMENTS, PUBLIC SECTOR BODIES AND NETWORKS, AND GOVERNMENT CORPORATIONS Staffing Control Results for Determining the Staffing Level in Paid Hours Appendix 1 Head Count within Public Bodies Appendix 2 Glossary... 38

6 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

7 ADDITIONAL INFORMATION

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9 BUDGET EXPENDITURES AND EXPENDITURE BUDGET BUDGET EXPENDITURES For the fiscal year, the Government's budget expenditures amount to $74,478.7 million. Program spending is $66,460.0 million and debt service is $8,018.7 million. Evolution in the Expenditure Budget Program Spending Debt Service Budget Expenditures Expenditure Budget 66, , ,790.7 Variation - (312.0) (312.0) Probable Expenditure 66, , , VARIATION IN BUDGET EXPENDITURES IN Program spending amounts to $66,460.0 million. Strict management and tight controls throughout the fiscal year allowed the initial objective set when tabling the Expenditure Budget to be met. The general fund's debt service was revised downwards by $312.0 million in This revision is mainly due to the lower-than-expected interest rates and to the higher-than-expected return of the Retirement Plans Sinking Fund (RPSF) in , thereby affecting the debt service as of RPSF revenues are presented as a deduction from debt service Expenditure Budget 7

10 Budget Expenditures and Expenditure Budget 1.2 EVOLUTION IN THE GOVERNMENT'S BUDGET EXPENDITURES IN Program spending increased by 1.7% for a total of $66,460.0 million in , compared with $65,341.8 million in Debt service amounts to $8,018.7 million, a decrease of $131.2 million or 1.6% from Thus, the Government's budget expenditures for the fiscal year amount to $74,478.7 million, an increase of $987.0 million or 1.3% from the previous fiscal year Budget Expenditures Variation $ million % Program Spending 66, , , Debt Service 8, ,149.9 (131.2) (1.6) Budget Expenditures 74, , EXPENDITURE BUDGET Program spending amounts to $68,238.4 million in , an increase of $1,778.4 million, or 2.7% from the fiscal year. Debt service amounts to $8,317.5 million, an increase of $298.8 million from , and is mainly due to the expected increase in interest rates. In total, the Government's budget expenditures for the fiscal year represent a 2.8% increase from , amounting to $76,555.9 million. Evolution in Budget Expenditures Variation $ million % Program Spending 68, , , Debt Service 8, , Budget Expenditures 76, , , Additional Information 8

11 Budget Expenditures and Expenditure Budget 2.1 VARIATION IN PROGRAM SPENDING IN Program spending will increase by $1,778.4 million in , up 2.7% from the probable expenditure. This increase is due to the following variations: An increase of $775.0 million or 2.4% in the "Santé et Services sociaux" portfolio; An increase of $418.0 million or 3.0% in the "Éducation et Enseignement supérieur" portfolio; An increase of $291.0 million or 1.2% in the other portfolios; An increase of $294.4 million in the Contingency Fund. Breakdown of Program Spending Growth in Expenditure Budget Probable Expenditure Variation $ million % Éducation et Enseignement supérieur 17, , Santé et Services sociaux 33, , Other portfolios (excluding the Contingency Fund) 16, , Contingency Fund Total 68, , , The variation percentage was calculated by including 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 in the expenditure budget. The variation percentage was calculated by excluding, from the expenditure budget, transfers from the provision for activities supporting the integration and francization of immigrants to the Ministère de l'éducation et de l'enseignement supérieur and to the Ministère de la Santé et des Service sociaux that the Ministère de l'immigration, de la Diversité et de l'inclusion will carry out during the fiscal year. To fund unexpected expenditures that may arise in any government program, 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 $775.0-million increase in the expenditure budget The increase allocated to the Ministère de la Santé et des Services sociaux is $775.0 million for , up 2.4% from This growth allows for, in particular: Salary adjustments scheduled for April 1, 2016, the increase in the Government's employer contributions and retirement plans, the indexation of expenditures other than payroll, the increase in the budget allocated to the blood system and the financing of cross-regional equity priorities for certain cases; 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

12 Budget Expenditures and Expenditure Budget Increase in services to the population, especially in-home services, the development of services for children and adults with autism spectrum disorder, the encouragement of healthy lifestyles, access to surgery and support to drug treatment centres. The growth of this portfolio also takes into account savings due to optimization measures aimed at improving the relevance and efficiency of physical health services and of joint procurement. ÉDUCATION ET ENSEIGNEMENT SUPÉRIEUR $418.0-million increase in the expenditure budget The expenditures of the Ministère de l'éducation et de l'enseignement supérieur increase by $418.0 million for Taking into account the $78.5 million from the provision for the integration of immigrants from the Ministère de l'immigration, de la Diversité et de l'inclusion, which will be added to this budget during , the increase in the Department's expenditures total $496.5 million, or 3.0%. The expenditure budget provides funding for the following: Measures of the education and higher education success plan; The primary growth factors for the education networks, in particular salary parameters, enrollment effects, and subsidized debt; Increases in the costs of the Financial Assistance for Education. The expenditure budget also funds programs in the recreation and sports sector and supports the operation of bodies reporting to the ministers and of various education bodies. OTHER DEPARTMENTS Overall increase of 1.2% Excluding the Contingency Fund, the main variations in other departments are as follows: The National Assembly budget is up $6.3 million. This variation is mainly due to the indexation of operating expenses and the increase in salary expenditures, the support of ministers' constituency offices and the increase in depreciation expense; The budget for Persons Appointed by the National Assembly is up $1.6 million. This variation is mainly due to the indexation of operating expenses and the increase in salary expenditures; Additional Information 10

13 Budget Expenditures and Expenditure Budget The budget for the Ministère des Affaires municipales et de l'occupation du territoire is up $12.7 million. This increase is mainly due to the variation in costs related to the debt service repayment of infrastructure programs, the expansion of the natural resources royalty-sharing measure included in the Partnership Agreement with municipalities for the period and support for Montréal's 375th Anniversary Celebrations. This increase was partially offset by various measures; The budget for the Ministère de l'agriculture, des Pêcheries et de l'alimentation is down $20.4 million from the probable expenditure. This variation is mainly due to the decrease in the government contribution paid to La Financière agricole du Québec following the prevailing favourable outlook in the agricultural product markets and to the ending of certain programs in ; Not including the Contingency Fund, the budget for the Conseil du trésor et de l'administration gouvernementale is down $3.0 million. This variation is mainly due to the end of the Commission of Inquiry on the Awarding and Management of Contracts in the Construction Industry and by the application of cost-control measures; The budget for the Ministère du Conseil exécutif is up $17.4 million. This variation is mainly due to indexing obligations associated with agreements concluded with Aboriginal nations and communities and to the variation in the allocations for the Aboriginals Initiative Fund II program; The budget for the Ministère de la Culture et des Communications is up $13.9 million. This variation is mainly due to the granting of additional appropriations to support creators and cultural initiatives geared to children from 4 to 11 years old, to promote the French language and increase its presence as the language of work in small and mid-sized businesses in Greater Montréal and to cover the operating costs and debt service associated with the expansion of the Musée national des beaux-arts du Québec; The budget for the Ministère du Développement durable, de l'environnement et de la Lutte contre les changements climatiques is $147.1 million, similar to the probable expenditure; The budget for the Ministère de l'économie, de la Science et de l'innovation is up $137.1 million from the probable expenditure. This increase is mainly due to the downward revision in provisions for losses on financial initiatives guaranteed by the Gouvernement du Québec in , combined with an expected increase in costs associated with this type of intervention in , and by the budget increase to the Québec Aluminium Development Strategy and the Maritime Strategy for ; The budget for the Ministère de l'énergie et des Ressources naturelles is down $0.3 million from the probable expenditure. This variation is primarily due to the elimination of the measure announced in the Budget Speech for carrying out strategic hydrocarbon environmental assessments in Québec, which was offset by the salary adjustments scheduled for April 1, 2016; The budget for the Ministère de la Famille is down $13.0 million from the probable expenditure. This variation is mainly due to the implementation of a new funding structure for childcare services; Expenditure Budget 11

14 Budget Expenditures and Expenditure Budget Not including debt service, the budget for the Ministère des Finances is $158.0 million, up $66.1 million from the probable expenditure. This variation is mainly related to the provision for revenue initiatives and the provision to modernize information systems in the healthcare sector, whose expenditure in was recognized in other departments; The budget for the Ministère des Forêts, de la Faune et des Parcs is up $9.8 million from the probable expenditure. This variation is mainly due to an increase in the amount allocated to the program to combat the spruce budworm and a rise in the sums allocated to debt service for investments of the Société des établissements de plein air du Québec and salary adjustments scheduled for April 1, 2016; The budget for the Ministère de l'immigration, de la Diversité et de l'inclusion is up $129.7 million from the probable expenditure. This variation is mainly due to the fact that the probable expenditure is down by $165.7 million transferred to the Ministère de l'éducation et de l'enseignement supérieur, 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. Excluding this factor, the 7.3% increase is mainly due to the measures in the Budget Speech; The budget for the Ministère de la Justice is up $13.1 million from the probable expenditure. This increase is mainly due to financing the rising cost of compensating victims of crime and the expenditure associated with raising the legal aid eligibility thresholds; The budget for the Ministère des Relations internationales et de la Francophonie is down $0.7 million from the probable expenditure. This variation is mainly due to the reorganization of offices abroad; The expenditure budget allocated to the Ministère de la Sécurité publique is $1,350.6 million, comparable to the probable expenditure. This is due to the combined effect of the opening of new detention facilities, the introduction of savings measures and the transfer of funds in from the provision for revenue initiatives of the Ministère des Finances for various crime-fighting initiatives; The budget for the Ministère du Tourisme is $138.0 million, up $15.5 million from the probable expenditure. The variation mainly stems from the capital expenditure plan of the Régie des installations olympiques; The expenditure budget for the Ministère des Transports, de la Mobilité durable et de l'électrification des transports is $654.5 million, comparable to the probable expenditure; Lastly, the $97.0-million drop for the Ministère du Travail, de l'emploi et de la Solidarité sociale is mainly 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 as well as the integration of the Commission de l'équité salariale into the new Commission des normes, de l'équité, de la santé et de la sécurité du travail, and to administrative optimization measures. The reduction is partially offset by the impact of indexing last-resort financial assistance benefits. Additional Information 12

15 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 Affaires municipales et Occupation du territoire 1, , Agriculture, Pêcheries et Alimentation (20.4) (2.3) Conseil du trésor et Administration gouvernementale 1, , (0.4) Conseil exécutif Culture et Communications Développement durable, Environnement et Lutte contre les changements climatiques Économie, Science et Innovation Éducation et Enseignement supérieur 17, , Énergie et Ressources naturelles (0.3) (0.5) Famille 2, ,546.8 (13.0) (0.5) Finances Forêts, Faune et Parcs Immigration, Diversité et Inclusion Justice Relations internationales et Francophonie (0.7) (0.7) Santé et Services sociaux 33, , Sécurité publique 1, , Tourisme Transports, Mobilité durable et Électrification des transports Travail, Emploi et Solidarité sociale 4, ,311.2 (97.0) (0.3) Program Spending 68, , , Debt Service 8, , Budget Expenditures 76, , , 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

16 Budget Expenditures and Expenditure Budget REFERENCES 1 2 For the purposes of this table, debt service is excluded from the expenditures of the "Finances" and "Culture et Communications" portfolios. The variation percentage was calculated by excluding the Contingency Fund program from the expenditure budget and the probable expenditure. 3 The variation percentage was calculated by including 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 in the expenditure budget. 4 The variation percentage was calculated by excluding the provision for revenue initiatives and the provision to modernize information systems in the healthcare 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 of 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 of 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 Estimates of the Departments and Bodies volume. Additional Information 14

17 RESULTS OF CONSOLIDATED ENTITIES 1. RESULTS OF CONSOLIDATED ENTITIES IN For the fiscal year, the forecast revenues and expenditures of the consolidated entities are set at $82,964.8 million and $80,652.0 million respectively, before consolidation adjustments, for a favourable impact of $2,312.8 million on the Government's financial results. These results represent a decline of $86.2 million from , broken down as follows: An improvement of $78.8 million in the forecast results of special funds; A decline of $173.3 million in the forecast results of the bodies other than budget-funded bodies; An improvement of $22.0 million in the forecast results of the entities of the health and social services and education networks; A downward variation of $13.7 million in the forecast results of defined-purpose accounts. Results of Consolidated Entities in Revenues Expenditures Net Results Probable Results Variation Special Funds 3 16, , , , Bodies Other than Budget-funded Bodies 24, , (173.3) Health and Social Services and Education Networks 40, ,356.0 (10.0) (32.0) , , , ,396.3 (72.5) Defined-purpose Accounts (11.0) 2.7 (13.7) Results of Consolidated Entities 82, , , ,399.0 (86.2) 1 The results of consolidated entities are presented before consolidation adjustments. These adjustments have the effect of eliminating inter-entity 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 defined-purpose accounts are presented on a cash basis, which can lead to significant fluctuations based on cash inflows and outflows. The results of defined-purpose 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 budget-funded bodies and special funds by portfolio are presented in Appendix Expenditure Budget 15

18 Results of Consolidated Entities 2. RESULTS OF SPECIAL FUNDS IN The special funds show a forecast surplus of $2,173.7 million before consolidation adjustments for the fiscal year, representing an upward variation of $78.8 million, compared with Excluding the $597.0-million improvement in the results of the Generations Fund, the results of the special funds are down by $518.2 million. This decrease is largely due to the following factors: A forecast deficit of $2.7 million in the Green Fund in , compared with a forecast surplus of $441.1 million in This $443.8-million downward variation in the results is due to the implementation of the Climate Change Action Plan and to measures announced in the Budget Speech; A surplus of $389.1 million in the Land Transportation Network Fund in , compared with the forecast surplus of $215.9 million in This $173.2-million upward variation in the results is mainly due to a forecast increase in revenues from duties and permits, and by a change in schedule for local road authority assistance payments; A forecast deficit of $130.4 million in the Fund to Finance Health and Social Services Institutions in , compared with a forecast deficit of $32.0 million in This $98.4-million downward variation in the results is due to the gradual phasing out of the health contribution; A forecast deficit of $87.1 million in the Northern Plan Fund in , compared with a surplus of $10.5 million in This $97.6-million downward variation in the results is due to a forecast increase in transfers to the Société du Plan Nord; A forecast deficit of $18.8 million in the Territories Development Fund in , compared with a surplus of $18.8 million in This $37.6-million downward variation is mainly due to the payment in of financial assistance granted in ; A forecast surplus of $37.5 million in the Highway Safety Fund in , compared with a surplus of $1.2 million in This $36.3-million upward variation is mainly due to the addition of 39 new automated test devices between October 2015 and June 2016; A $27.3-million decline in the results of the Caregiver Support Fund in , compared due to the resumption of subsidy payments to the Société de gestion pour le soutien aux proches aidants as of April 1, 2016, including part of the amounts withheld due to the suspension of payments between January 1, 2013 and March 31, 2016; A deficit of $23.9 million is forecast in the Labour Market Development Fund in , compared with a deficit of $0.1 million in This $23.8-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 $20.3-million decline in the results of the Fund for the Promotion of a Healthy Lifestyle in , compared with , due to the payment in of $20.0 million that was initially slated for , in order to fulfill the Government's commitment regarding the total amount that must be remitted to Québec en Forme by March 31, Additional Information 16

19 Results of Consolidated Entities Results of Special Funds in Revenues Expenditures Net Results Probable Results Variation Green Fund (2.7) (443.8) Land Transportation Network Fund 3, , Fund to Finance Health and Social Services Institutions 1, ,539.0 (130.4) (32.0) (98.4) Northern Plan Fund (87.1) 10.5 (97.6) Territories Development Fund (18.8) 18.8 (37.6) Highway Safety Fund Caregiver Support Fund (12.2) 15.1 (27.3) Labour Market Development Fund 1, ,032.5 (23.9) (0.1) (23.8) Fund for the Promotion of a Healthy Lifestyle (20.2) 0.1 (20.3) Other Special Funds 7, , (6.7) , , (518.2) Generations Funds 2, , , Results Before Consolidation Adjustments The results of the special funds are presented in Appendix 2. 16, , , , RESULTS OF THE BODIES OTHER THAN BUDGET-FUNDED BODIES IN The forecast results of the bodies other than budget-funded bodies show a surplus of $160.1 million in before consolidation adjustments, compared with an anticipated surplus of $333.4 million This $173.3-million decline in the forecast net results is largely due to the following factors: La Financière agricole du Québec is forecasting a surplus of $113.9 million in , compared with a forecast surplus of $234.3 million in This $120.4-million variation is mainly due to a forecast increase in expenditures in insurance and income protection programs; The Société du Plan Nord shows a $98.8-million surplus in , compared with a $0.1-million surplus in This $98.7-million improvement in the results is mainly due to additional funding from the Northern Plan Fund to acquire shares in a limited partnership, anticipated for ; The Société de financement des infrastructures locales du Québec shows a deficit of $24.5 million for the fiscal year, compared with a forecast surplus of $22.9 million in This $47.4-million variation is due to an increase in the completion of local infrastructure projects that receive financial assistance from the organization; Expenditure Budget 17

20 Results of Consolidated Entities The Société d'habitation du Québec shows a deficit of $41.5 million in , compared with a forecast deficit of $7.7 million in The bulk of this deficit will be funded by a $29.6-million cumulative surplus on March 31, 2016; The Agence du revenu du Québec shows a deficit of $43.1 million in , compared with a deficit of $21.9 million in This $21.2-million variation is mainly due to the weaker increase in the contribution from the Tax Administration Fund, coupled with an increase in expenditures due mainly to the growth in payroll and the depreciation of fixed assets. The decrease in revenues allocated to Revenu Québec by the Tax Administration Fund effectively reduces the accumulated surplus of Revenu Québec. Results of Bodies Other than Budget-funded Bodies in Revenues Expenditures Net Results Probable Results Variation La Financière agricole du Québec (120.4) Société du Plan Nord Société de financement des infrastructures locales du Québec (24.5) 22.9 (47.4) Société d'habitation du Québec 1, ,107.6 (41.5) (7.7) (33.8) Agence du revenu du Québec 1, ,153.4 (43.1) (21.9) (21.2) Other Bodies 2 21, , (49.2) Results Before Consolidation Adjustments 24, , (173.3) 1 2 The results of the bodies other than budget-funded bodies are presented in Appendix 3. Including, among others, the Régie de l'assurance maladie du Québec, with revenues and expenditures of $12,131.7 million, and the Prescription Drug Insurance Fund, with revenues and expenditures of $3,683.7 million. 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 the fiscal year, compared with a $32.0-million deficit in , an improvement of $22.0 million. Results of Entities of the Health and Social Services and Education Networks in Results Before Consolidation Adjustments Revenues Expenditures Net Results Probable Results Variation 40, ,356.0 (10.0) (32.0) 22.0 Additional Information 18

21 Results of Consolidated Entities 5. EVOLUTION IN FORECAST RESULTS OF CONSOLIDATED ENTITIES IN The forecast results of consolidated entities, before consolidation adjustments, are $388.2 million higher than those presented in the Expenditure Budget: The forecast results of special funds and the bodies other than budget-funded bodies increased by $400.4 million; The forecast results of entities of the health and social services and education networks decreased by $22.0 million; The results of defined-purpose accounts are up $9.8 million. Evolution in Forecast Results of Consolidated Entities in Probable Results Expenditure Budget Variation Special Funds 1 2, , Bodies Other than Budget-funded Bodies , , Health and Social Services and Education Networks (32.0) (10.0) (22.0) Defined-purpose Accounts 2.7 (7.1) 9.8 Results Before Consolidation Adjustments 2, , Including the results of the Generations Fund. More specifically, the main variations in the forecast results of special funds and the bodies other than budget-funded bodies, before consolidation adjustments, are due to the following factors: The Green Fund forecasts a surplus of $441.1 million in , compared with a forecast deficit of $0.6 million in the Expenditure Budget. This $441.7-million improvement in the results is due to the increase in revenues from the carbon market as well as a delay in implementing the Climate Change Action Plan; La Financière agricole du Québec forecasts a surplus of $234.3 million in , compared with a forecast surplus of $133.0 million in the Expenditure Budget. This $101.3-million improvement in the results is due to the favourable outlook that prevailed in the agricultural product markets in ; A surplus of $215.9 million is forecast in the Land Transportation Network Fund in , compared with a surplus of $298.7 million in the Expenditure Budget. This $82.8-million decline in the results is mainly due to a decrease in revenues from the fuel tax and from duties and permits; Expenditure Budget 19

22 Results of Consolidated Entities A surplus of $22.9 million is forecast for the Société de financement des infrastructures locales du Québec in , compared with an anticipated deficit of $12.7 million in the Expenditure Budget. This $35.6-million improvement in the results is mainly due to the public transportation infrastructure transfer expenditures, which were much lower than anticipated; A deficit of $0.1 million is forecast in the Labour Market Development Fund, compared with a forecast deficit of $34.9 million. The $34.8-million improvement in the results from the Expenditure Budget is due to lower-than-forecast expenditures in employment assistance measures; A deficit of $32.0 million in the Fund to Finance Health and Social Services Institutions, due to the gradual phasing out of the health contribution. Evolution in Forecast Results of Special Funds and the Bodies Other than Budget-funded Bodies in Probable Results Expenditure Budget Variation Green Fund (0.6) La Financière agricole du Québec Land Transportation Network Fund (82.8) Société de financement des infrastructures locales du Québec 22.9 (12.7) 35.6 Labour Market Development Fund (0.1) (34.9) 34.8 Fund to Finance Health and Social Services Institutions (32.0) - (32.0) Other Funds and Bodies 1 1, ,644.4 (98.2) Results Before Consolidation Adjustments 2, , Including the results of the Generations Fund. Additional Information 20

23 Results of Consolidated Entities APPENDIX 1 CHANGES TO THE LIST OF CONSOLIDATED ENTITIES BODIES OTHER THAN BUDGET-FUNDED BODIES AND SPECIAL FUNDS Some special funds and the bodies other than budget-funded 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 budget-funded body has been added, and a minus sign (-) indicates its removal. Affaires municipales et Occupation du territoire The Regional Development Fund has been replaced by the Territories Development Fund. Conseil du trésor et Administration gouvernementale (+) The Commission de la capitale nationale du Québec has been added to this portfolio. Culture et Communications (+) The Avenir Mécénat Culture Fund has been added to this portfolio. Économie, Science et Innovation (+) The Mining and Hydrocarbon Capital Fund, the Québec Research Fund Nature and Technology, the Québec Research Fund Health, and the Québec Research Fund Society and Culture have been integrated into this portfolio. Éducation et Enseignement supérieur (-) The Québec Research Fund Nature and Technology, the Québec Research Fund Health, and the Québec Research Fund Society and Culture have been transferred to the "Économie, Science et Innovation" portfolio. Famille (+) The Educational Childcare Services Fund has been added to this portfolio. Justice (+) The Public Contracts Fund has been added to this portfolio. Transports, Mobilité durable et Électrification des transports (+) The Air Service Fund has been integrated into this portfolio Expenditure Budget 21

24 Results of Consolidated Entities APPENDIX 1 (cont'd) Travail, Emploi et Solidarité sociale (+) The Administrative Labour Tribunal Fund has been added to this portfolio. (-) The Fund of the Commission des lésions professionnelles and the Fund of the Commission des relations du travail have been transferred to the Administrative Labour Tribunal Fund. (-) The Commission de la capitale nationale du Québec has been transferred to the "Conseil du trésor et Administration gouvernementale" portfolio. (-) The activities of the Commission des normes du travail were transferred to the Commission des normes, de l'équité, de la santé et de la sécurité du travail. DEFINED-PURPOSE ACCOUNTS With respect to defined-purpose accounts, one new account was approved since the previous fiscal year. The Financing activities carried out as part of the Northern Plan was added to four portfolios; specifically, "Conseil exécutif", "Culture et Communications", "Éducation et Enseignement supérieur" and "Forêts, Faune et Parcs". This account was created specifically to enable the departments to record amounts paid by the Société du Plan Nord to finance projects related to Northern Plan activities. A new application to the Financing measures for protecting, securing, redeveloping and restoring mine sites was approved in the "Énergie et Ressources naturelles" portfolio. Five new applications to the General Account for Training, Partnership and Organization of Special Events were approved in the fiscal year in the following portfolios, as follows: one application in each of "Forêts, Faune et Parcs", "Développement durable, Environnement et Lutte contre les changements climatiques" and "Justice", and two in "Sécurité publique". 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 (Appendix 3). Additional Information 22

25 Results of Consolidated Entities APPENDIX 2 Results of Special Funds Revenues Expenditures Results Results Affaires municipales et Occupation du territoire Territories Development Fund 102.3) 121.1) (18.8) 18.8) Conseil du trésor et Administration gouvernementale 102.3) 121.1) (18.8) 18.8) Natural Disaster Assistance Fund 4.1) 4.1) -) -) Culture et Communications 4.1) 4.1) -) -) Avenir Mécénat Culture Fund 5.0) 5.0) -) -) Québec Cultural Heritage Fund 15.7) 18.4) (2.7) (1.1) Développement durable, Environnement et Lutte contre les changements climatiques 20.7) 23.4) (2.7) (1.1) Green Fund 864.4) 867.1) (2.7) 441.1) Économie, Science et Innovation 864.4) 867.1) (2.7) 441.1) Mining and Hydrocarbon Capital Fund -) 0.5) (0.5) (0.5) Economic Development Fund 412.6) 412.6) -) -) Éducation et Enseignement supérieur 412.6) 413.1) (0.5) (0.5) Sports and Physical Activity Development Fund 66.9) 67.3) (0.4) 0.4) University Excellence and Performance Fund 25.0) 25.0) -) (5.8) Énergie et Ressources naturelles 91.9) 92.3) (0.4) (5.4) Natural Resources Fund 244.8) 250.5) (5.7) (17.4) Territorial Information Fund 138.0) 115.0) 23.0) 21.3) Famille 382.8) 365.5) 17.3) 3.9) Caregiver Support Fund 15.1) 27.3) (12.2) 15.1) Educational Childcare Services Fund 2,324.3) 2,324.3) -) -) Early Childhood Development Fund 15.0) 21.3) (6.3) (6.2) Finances 2,354.4) 2,372.9) (18.5) 8.9) Financing Fund 1,489.6) 1,472.1) 17.5) 18.1) Generations Fund 2,028.0) -) 2,028.0) 1,431.0) Fund of the Bureau de décision et de révision 2.5) 2.7) (0.2) (0.2) IFC Montréal Fund 0.7) 1.3) (0.6) (0.4) Northern Plan Fund 87.9) 175.0) (87.1) 10.5) Tax Administration Fund 862.4) 862.4) -) -) 4,471.1) 2,513.5) 1,957.6) 1,459.0) Expenditure Budget 23

26 Results of Consolidated Entities APPENDIX 2 (cont'd) Results of Special Funds Revenues Expenditures Results Results Forêts, Faune et Parcs Natural Resources Fund - Sustainable Forest Development Section Justice 520.2) 518.5) 1.7) (14.2) 520.2) 518.5) 1.7) (14.2) Access to Justice Fund 15.4) 15.4) -) -) Fonds d'aide aux victimes d'actes criminels 25.9) 25.2) 0.7) 4.8) Register Fund of the Ministère de la Justice 33.8) 38.1) (4.3) 0.5) Fund of the Administrative Tribunal of Québec 39.7) 40.2) (0.5) (2.0) Public Contracts Fund -) 4.2) (4.2) -) Santé et Services sociaux 114.8) 123.1) (8.3) 3.3) Fund to Finance Health and Social Services Institutions 1,408.6) 1,539.0) (130.4) (32.0) Health and Social Services Information Resources Fund 208.7) 210.0) (1.3) (4.4) Fund for the Promotion of a Healthy Lifestyle 20.0) 40.2) (20.2) 0.1) Sécurité publique 1,637.3) 1,789.2) (151.9) (36.3) Police Services Fund 578.3) 578.3) -) -) Tourisme 578.3) 578.3) -) -) Tourism Partnership Fund 134.4) 137.4) (3.0) -) Transports, Mobilité durable et Électrification des transports 134.4) 137.4) (3.0) -) Air Service Fund 72.2) 72.0) 0.2) 0.1) Rolling Stock Management Fund 117.3) 115.9) 1.4) 0.7) Highway Safety Fund 73.9) 36.4) 37.5) 1.2) Land Transportation Network Fund 3,749.5) 3,360.4) 389.1) 215.9) 4,012.9) 3,584.7) 428.2) 217.9) Additional Information 24

27 Results of Consolidated Entities APPENDIX 2 (cont'd) Results of Special Funds Revenues Expenditures Results Results Travail, Emploi et Solidarité sociale Assistance Fund for Independent Community Action 22.8) 23.5) (0.7) (0.2) Labour Market Development Fund 1,008.6) 1,032.5) (23.9) (0.1) Fund of the Commission des lésions professionnelles -) -) -) 0.7) Fund of the Commission des relations du travail -) -) -) (0.3) Goods and Services Fund 89.5) 89.5) -) -) Information Technology Fund of the Ministère de l'emploi 21.1) 21.1) -) -) et de la Solidarité sociale Administrative Labour Tribunal Fund 84.8) 84.8) -) 0.4) Fonds québécois d'initiatives sociales 10.8) 10.8) -) (1.0) 1,237.6) 1,262.2) (24.6) (0.5) Total Before Consolidation Adjustments 16,940.3) 14,766.6) 2,173.7) 2,094.9) 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 before consolidation adjustments Expenditure Budget 25

28 Results of Consolidated Entities APPENDIX 3 Results of the Bodies Other than Budget-funded Bodies Revenues Expenditures Results Results Affaires municipales et Occupation du territoire Société d'habitation du Québec 1,066.1) 1,107.6) (41.5) (7.7) Agriculture, Pêcheries et Alimentation 1,066.1) 1,107.6) (41.5) (7.7) La Financière agricole du Québec 543.3) 429.4) 113.9) 234.3) Conseil du trésor et Administration gouvernementale 543.3) 429.4) 113.9) 234.3) Centre de services partagés du Québec 560.0) 556.2) 3.8) 17.7) Commission de la capitale nationale du Québec 21.1) 18.4) 2.7) 0.5) Société québécoise des infrastructures 1,047.9) 1,042.3) 5.6) 2.9) Conseil exécutif 1,629.0) 1,616.9) 12.1) 21.1) Centre de la francophonie des Amériques 2.3) 2.6) (0.3) (0.4) Culture et Communications 2.3) 2.6) (0.3) (0.4) Bibliothèque et Archives nationales du Québec 83.8) 84.8) (1.0) -) Conseil des arts et des lettres du Québec 108.6) 108.7) (0.1) -) Conservatoire de musique et d'art dramatique du 32.8) 31.8) 1.0) 1.0) Québec Musée d'art contemporain de Montréal 13.5) 13.4) 0.1) 0.1) Musée de la Civilisation 28.8) 29.0) (0.2) (0.6) Musée national des beaux-arts du Québec 29.2) 29.1) 0.1) (0.5) Régie du cinéma 4.6) 4.5) 0.1) 1.2) Société de développement des entreprises culturelles 72.9) 72.8) 0.1) 2.5) Société de la Place des Arts de Montréal 34.4) 35.3) (0.9) (2.2) Société de télédiffusion du Québec 76.2) 75.6) 0.6) 0.1) Société du Grand Théâtre de Québec 12.5) 11.8) 0.7) 0.5) Développement durable, Environnement et Lutte contre les changements climatiques 497.3) 496.8) 0.5) 2.1) Société québécoise de récupération et de recyclage 45.3) 44.6) 0.7) 0.2) 45.3) 44.6) 0.7) 0.2) Additional Information 26

29 Results of Consolidated Entities APPENDIX 3 (cont'd) Results of the Bodies Other than Budget-funded Bodies Revenues Expenditures Results Results Économie, Science et Innovation Centre de recherche industrielle du Québec 31.6) 31.4) 0.2) -) Québec Research Fund - Nature and Technology 60.3) 60.6) (0.3) (4.4) Québec Research Fund - Health 96.8) 96.8) -) (0.7) Québec Research Fund - Society and Culture 52.5) 52.5) -) (0.7) Société du parc industriel et portuaire de Bécancour 5.2) 5.9) (0.7) 0.2) Éducation et Enseignement supérieur 246.4) 247.2) (0.8) (5.6) Institut de tourisme et d'hôtellerie du Québec 35.6) 36.5) (0.9) (1.1) Institut national des mines 1.0) 1.0) -) (0.3) Énergie et Ressources naturelles 36.6) 37.5) (0.9) (1.4) Régie de l'énergie 14.6) 15.1) (0.5) (0.9) Société de développement de la Baie-James 27.8) 27.0) 0.8) (0.7) Société du Plan Nord 172.3) 73.5) 98.8) 0.1) Société nationale de l'amiante -) -) -) -) Finances 214.7) 115.6) 99.1) (1.5) Agence du revenu du Québec 1,110.3) 1,153.4) (43.1) (21.9) Autorité des marchés financiers 160.7) 135.3) 25.4) 31.2) Financement-Québec 396.0) 367.1) 28.9) 35.6) Institut de la statistique du Québec 26.3) 26.3) -) (1.2) Société de financement des infrastructures locales du Québec 675.6) 700.1) (24.5) 22.9) Forêts, Faune et Parcs 2,368.9) 2,382.2) (13.3) 66.6) Fondation de la faune du Québec 6.9) 6.8) 0.1) (0.1) Société des établissements de plein air du Québec 130.5) 129.8) 0.7) 1.6) Justice 137.4) 136.6) 0.8) 1.5) Commission des services juridiques 184.8) 192.0) (7.2) 1.9) Fonds d'aide aux recours collectifs 1.5) 4.3) (2.8) (1.5) Office des professions du Québec 10.0) 11.2) (1.2) (0.7) Société québécoise d'information juridique 14.5) 14.2) 0.3) 0.2) 210.8) 221.7) (10.9) (0.1) Expenditure Budget 27

30 Results of Consolidated Entities APPENDIX 3 (cont'd) Results of the Bodies Other than Budget-funded Bodies Revenues Expenditures Results Results Relations internationales et Francophonie Office Québec-Amériques pour la jeunesse 2.0) 2.1) (0.1) -) Office Québec-Monde pour la jeunesse 5.4) 5.4) -) -) Santé et Services sociaux 7.4) 7.5) (0.1) -) Corporation d'urgences-santé 128.6) 129.4) (0.8) (2.5) Prescription Drug Insurance Fund 3,683.7) 3,683.7) -) -) Héma-Québec 448.4) 448.4) -) -) Institut national de santé publique du Québec 68.5) 69.4) (0.9) (0.9) Institut national d'excellence en santé et en services 18.3) 20.1) (1.8) 1.8) sociaux Régie de l'assurance maladie du Québec 12,131.7) 12,131.7) -) -) Sécurité publique 16,479.2) 16,482.7) (3.5) (1.6) École nationale de police du Québec 33.2) 33.2) -) (1.5) École nationale des pompiers du Québec 2.9) 2.6) 0.3) 0.4) Tourisme 36.1) 35.8) 0.3) (1.1) Régie des installations olympiques 57.2) 60.3) (3.1) 7.5) Société du Centre des congrès de Québec 23.5) 27.1) (3.6) (2.9) Société du Palais des congrès de Montréal 58.0) 55.7) 2.3) 3.0) Transports, Mobilité durable et Électrification des transports 138.7) 143.1) (4.4) 7.6) Agence métropolitaine de transport 547.3) 547.3) -) (8.7) Société de l'assurance automobile du Québec 265.4) 251.7) 13.7) 17.1) Société des Traversiers du Québec 126.8) 134.8) (8.0) (3.7) 939.5) 933.8) 5.7) 4.7) Additional Information 28

31 Results of Consolidated Entities APPENDIX 3 (cont'd) Results of the Bodies Other than Budget-funded Bodies Revenues Expenditures Results Results Travail, Emploi et Solidarité sociale Commission des normes du travail -) -) -) 8.6) Cree Hunters and Trappers Income Security Board 30.4) 30.5) (0.1) -) Régie du bâtiment du Québec 66.8) 63.8) 3.0) 6.1) 97.2) 94.3) 2.9) 14.7) Total Before Consolidation Adjustments 24,696.0) 24,535.9) 160.1) 333.4) 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 before consolidation adjustments Expenditure Budget 29

32 Results of Consolidated Entities APPENDIX 4 Results of Defined-purpose Accounts Revenues Expenditures Results Results Affaires municipales et Occupation du territoire 2008 Infrastructure Projects 123.9) 123.9) -) -) Agriculture, Pêcheries et Alimentation 123.9) 123.9) -) -) Financing of agricultural risk management programs 109.9) 109.9) -) -) Training, partnership and organization of special events 2.4) 1.8) 0.6) 0.8) Conseil du trésor et Administration gouvernementale 112.3) 111.7) 0.6) 0.8) Training, partnership and organization of special events -) 0.5) (0.5) -) Conseil exécutif Financing of activities carried out under the Northern Plan -) 0.5) (0.5) -) -) -) -) -) Financing the Youth Action Strategy -) 0.7) (0.7) -) Financing the Défi de l'entrepreneuriat jeunesse Strategy -) -) -) -) Training, partnership and organization of special events -) -) -) -) 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 -) 0.7) (0.7) -) 1.2) 1.2) -) -) Financing of activities performed as part of the Plan Nord -) -) -) -) Financing of autonomous service units - Centre de conservation du Québec 1.4) 1.4) -) -) Training, partnership and organization of special events -) -) -) -) 2008 Infrastructure Projects 7.7) 7.7) -) -) 10.3) 10.3) -) -) Additional Information 30

33 Results of Consolidated Entities APPENDIX 4 (cont'd) Results of Defined-purpose Accounts Revenues Expenditures Results Results 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 3.6) 3.7) (0.1) (0.1) Économie, Science et Innovation 3.6) 3.7) (0.1) (0.1) Training, partnership and organization of special events 0.8) 0.9) (0.1) -) Knowledge Infrastructure Program -) 0.7) (0.7) (0.7) Éducation et Enseignement supérieur 0.8) 1.6) (0.8) (0.7) Minority-language and second-language teaching 27.1) 27.1) -) -) Financing of activities carried out under the Northern Plan Fixed-asset Financing of the Cree and Kativik School Boards and the Naskapi School 7.6) 7.6) -) -) 5.2) 5.2) -) -) 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 39.9) 39.9) -) -) -) 0.1) (0.1) 0.1) Training, partnership and organization of special events 0.5) 0.5) -) 0.1) Finances Transfer of revenues from a portion of the federal excise tax on gasoline and the provision of additional money pursuant to Act C ) 0.6) (0.1) 0.2) 481.1) 481.1) -) -) 481.1) 481.1) -) -) Expenditure Budget 31