Volume 2 PUBLIC ACCOUNTS

Transcription

1 Volume 2 PUBLIC ACCOUNTS Revenue, appropriations, expenditure and investments of the Consolidated Revenue Fund and financial information on Gouvernement du Québec special funds Fiscal year ended March 31, 212

2 PUBLIC ACCOUNTS VOLUME 2 REVENUE, APPROPRIATIONS, EXPENDITURE AND INVESTMENTS OF THE CONSOLIDATED REVENUE FUND AND FINANCIAL INFORMATION ON THE SPECIAL FUNDS OF THE GOUVERNEMENT DU QUÉBEC Published in accordance with section 86 of the Financial Administration Act (R.S.Q., c. A-6.1)

3 Public Accounts Volume 2 Legal deposit - Bibliothèque et Archives nationales du Québec November 212 ISSN (Print) ISSN (PDF) Gouvernement du Québec, 212

4 EXPLANATORY NOTES AND DEFINITIONS CONTENTS OF VOLUME Volume 2 is divided into three sections. The first two sections report on the operations of entities whose revenue is paid into the Consolidated Revenue Fund or the Health Services Fund and entities which operate with funding allocated to them by the Parliament of Québec. These entities consist of the National Assembly, the persons designated by it, Government departments and Government budget-funded bodies. These two sections also report on Consolidated Revenue Fund revenue linked to the application or administration of any legislation for which the Minister of Revenue is responsible. The administration of these revenues are managed by the Agence du revenu du Québec. The third section presents summary financial information on the special funds and the sinking funds. The amounts indicated in the tables have been rounded to thousands of dollars for presentation purposes. As a result, the sum of the amounts shown may not correspond to the totals. Sections 1 and 2 For presentation purposes, the term portfolio designates the National Assembly, the persons designated by it, the revenue administered by the Agence du revenu du Québec (under Revenu ) and all Government department programs and budget-funded bodies for which a minister is responsible. The accounting methods used to record revenue, expenditure and other costs comply with the accounting policies adopted by the Conseil du Trésor and disclosed in Note 1 of the consolidated financial statements of the Gouvernement du Québec (Volume 1, section 2 of the Public Accounts). Further, in keeping with section 69 of the Act respecting the Agence du revenu du Québec (R.S.Q., c. A-7.3), the revenue administered by the Agence has been reduced by the related bad debts. Section 1 contains summary information on revenue, appropriations, expenditure and other costs, as well as the report of excess expenditure and other costs over appropriations and the statement of use of appropriations for each portfolio. Section 2 contains the detail of revenue, expenditure, other costs and authorized appropriations for each portfolio. Authorized appropriations consist of voted and permanent appropriations. Voted authorized appropriations correspond to the financial appropriations authorized by annual legislation governing appropriations adopted by the Parliament. Permanent appropriations consist of appropriations already authorized under specific legislation on which Parliament need not vote. The annual amounts authorized for these appropriations correspond to the Expenditure Budget increased, where applicable, to cover expenditures and other higher costs. More specifically, this section discusses: revenue by category, subcategory and sub-subcategory; authorized appropriations, expenditure and other costs by program, program element and supercategory; transfers by financial assistance and recipient category; transfers and amounts allotted to a special fund by category. Comparative data have been adjusted to make them comparable to the presentation structure used in 212, primarily: Integration of the Services gouvernementaux portfolio into the Conseil du trésor et Administration gouvernementale portfolio, given that their activities were grouped together in ; Exclusion of expenditures from the Revenu portfolio, given the creation of the Agence du revenu du Québec, which replaced the Ministère du Revenu. The services rendered by the Agence are paid for out of the Tax Administration Fund. Section 3 Section 3 contains summary financial information (revenue, expenditure, assets, liabilities and fund balances) on the special funds and sinking funds. Other information Information on remuneration, suppliers of goods and services, beneficiaries of transfers and allocations to a special fund is available for consultation on the Ministère des Finances et de l Économie website ( i

5 EXPLANATORY NOTES AND DEFINITIONS (cont'd) DEFINITION OF EXPENDITURE SUPERCATEGORIES, CATEGORIES AND OTHER COSTS 1 SUPERCATEGORIES Remuneration This supercategory includes operating expenditure and costs incurred in the course of carrying out government departments and budget-funded agencies programs for normal remuneration, overtime and certain other indemnities paid directly by the Government to permanent, part-time employees and temporary employees including students and seasonal personnel, the salaries and indemnities paid to members of the National Assembly, judges and members of the Sûreté du Québec. It also includes employee benefits and other contributions paid by the Government as an employer, notably contributions to retirement plans, the Quebec Pension Plan, the Health Services Fund and employment insurance. Operating This supercategory includes expenditures or costs incurred in the course of carrying out government departments and budgetfunded agencies programs, excluding expenses for remuneration, transfers and amounts allotted to special funds related to bad debts, other provisions and debt service. It includes estimated costs linked to reassessment and to the government s new obligations related to contaminated property rehabilitation and fixed asset amortization. Doubtful accounts and other allowances This supercategory includes expenditures resulting from changes in the allowance for doubtful accounts, the allowance for losses on financial initiatives guaranteed by the Government and the valuation allowance for loans, investments and advances. Transfer This supercategory includes expenditures that are paid out to provide beneficiaries with various forms of financial support. These expenditures do not constitute direct acquisitions of goods and services for the Government or funds granted for the purpose of obtaining a return, as in the case of an investment. Allocation to a special fund This supercategory includes expenditures incurred for a special fund whose costs are covered partly or fully by the government department or budget-funded agency administering it. It includes the special fund s payroll expenditures, operating expenses and debt service charges. Debt service This supercategory includes debt service charges, amortization of discounts and premiums, amortization of deferred expenses and unrealized exchange gains and losses, foreign exchange expenditures, other costs associated with debt management. It also includes interest on the retirement plans account, interest on the surviving spouses pension plan and interest on accumulated sick leave in addition to interest related to public-private sector partnership agreements signed by Government departments and budget-funded agencies. Fixed assets This supercategory is included in the capital budget. It includes costs incurred for acquiring, building, developing and improving fixed assets, including those related to public-private sector partnerships and amounts related to the "Remuneration", "Operating" and "Debt service supercategories, when they apply to fixed assets. Loans, investments, advances and others This supercategory is included in the capital budget. It includes payments for the acquisition of certain assets and capital contributions and advances to Government agencies and enterprises, acquisition of Government or other enterprise shares or bonds, and loans granted to municipalities, non-profit organizations or natural or legal persons in the private sector. This supercategory also includes advances for the establishment or operation of local funds, advances to Government employees, payments for inventory purchases or prepaid expenses and, where applicable, commitments for previous years posted to the net debt. 1 Source: SECRÉTARIAT DU CONSEIL DU TRÉSOR, Recueil des politiques de gestion, Volume 9, Chapter 2; Guidelines for classifying expenditure and disbursements. ii

6 EXPLANATORY NOTES AND DEFINITIONS (cont'd) DEFINITION OF EXPENDITURE SUPERCATEGORIES, CATEGORIES AND OTHER COSTS (cont'd) CATEGORIES The categories "Remuneration", "Operating", "Debt service", "Doubtful accounts and other allowances", "Fixed assets" and "Loans, investments, advances and others" are the sole components of the supercategories of the same name and have the same definitions. The "Transfer" and "Allocation to a special fund" supercategories break down as follows: Transfer - Remuneration includes transfers for the remuneration of employees of Government agencies, including those in the education and health and social services networks. It also includes the remuneration of health professionals. Transfer - Operating includes transfers for operating expenditure, other than remuneration, of Government agencies and agencies in the education and health and social services networks. Transfer - Capital includes transfers for the acquisition of subsidized fixed assets, including repayment of the principal on loans contracted for fixed assets. Transfer - Interest includes transfers for interest payments on loans contracted for fixed assets, when the debt service of a recipient Government agency, institution or establishment is wholly or partially assumed by the Government. Transfer - Support includes transfers for the financial support paid to recipients other than those indicated in the "Transfer - Remuneration", "Transfer - Operating", "Transfer - Capital" and "Transfer - Interest" categories. Allocation to a special fund - Remuneration includes allocations for remuneration of the employees assigned to a special fund. Allocation to a special fund - Operating includes allocations for operating expenditure, other than remuneration, of a special fund. Allocation to a special fund - Capital includes allocations for depreciation of fixed assets posted to a special fund. Allocation to a special fund - Interest includes allocations for interest and other debt-related charges posted to a special fund. Allocation to a special fund - Support includes allocations for payments used to provide beneficiaries with a program managed through a special fund and financial support of various types. It does not constitute direct acquisition of goods and services for the Government. iii

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8 TABLE OF CONTENTS SECTION Summary of revenue, appropriations, expenditure and other costs, Report of excess expenditure and other costs over appropriations and the statement of use of appropriations... 1 Detail of revenue, appropriations, expenditure and other costs... 2 Summary financial information on the special funds and sinking funds... 3

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10 Section 1 SUMMARY OF REVENUE, APPROPRIATIONS, EXPENDITURE AND OTHER COSTS, REPORT OF EXCESS EXPENDITURE AND OTHER COSTS OVER APPROPRIATIONS AND STATEMENT OF USE OF APPROPRIATIONS

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12 SECTION 1 SUMMARY OF REVENUE, APPROPRIATIONS, EXPENDITURE AND OTHER COSTS, REPORT OF EXCESS EXPENDITURE AND OTHER COSTS OVER APPROPRIATIONS AND THE STATEMENT OF USE OF APPROPRIATIONS TABLE OF CONTENTS PAGE Summary of revenue by category Summary of miscellaneous revenue and revenue from federal government transfers Summary of expenditure budget and appropriations authorized for expenditure Report of excess expenditure and other costs over appropriations and the statement of use of appropriations Summary of appropriations, expenditure and other costs by portfolio Summary of appropriations, expenditure and other costs by mission Summary of authorized appropriations and expenditure by portfolio, Government department or agency and expenditure supercategory Summary of transfer expenditure Summary of allocations to a special fund Summary of remuneration by supercategory ROUNDING The amounts indicated in the tables have been rounded to thousands of dollars for presentation purposes. As a result, the sum of the amounts shown may not correspond to the totals. 1-1

13 SUMMARY OF REVENUE BY CATEGORY Detail Page Income & Property Taxes Consumption Taxes Duties & Permits National Assembly Persons Appointed by the National Assembly Affaires municipales, Régions et Occupation du territoire Agriculture, Pêcheries et Alimentation Conseil du trésor et Administration gouvernementale Conseil exécutif Culture, Communications et Condition féminine Développement durable, Environnement et Parcs Développement économique, Innovation et Exportation Éducation, Loisir et Sport Emploi et Solidarité sociale Famille et Aînés Finances Immigration et Communautés culturelles Justice Relations internationales Ressources naturelles et Faune Revenu Santé et Services sociaux Sécurité publique Transports Travail (A) These revenues represent the government s share in its enterprises results. Of this amount, dividends of were paid into the Consolidated Revenue Fund. (B) Certain comparative data have been adjusted to correspond more closely to the structure used in 212 (details in the explanatory notes on page i). «Revenu» portfolio data reflect reclassification for reduction of tax receipts resulting from the change in the provision for bad debts, in keeping with the Act respecting the Agence du revenu du Québec (R.S.Q., c. A-7.3), and transfers of revenue from the Tax Administration Fund to pay for the agency s services under this same Act. SUMMARY OF MISCELLANEOUS REVENUE AND REVENUE FROM FEDERAL GOVERNMENT TRANSFERS Detail Page Miscellaneous Revenue and Other Receipts Specific Purpose Accounts National Assembly Persons Appointed by the National Assembly Affaires municipales, Régions et Occupation du territoire Agriculture, Pêcheries et Alimentation Conseil du trésor et Administration gouvernementale Conseil exécutif Culture, Communications et Condition féminine Développement durable, Environnement et Parcs Développement économique, Innovation et Exportation Éducation, Loisir et Sport Emploi et Solidarité sociale Famille et Aînés Finances (141) Immigration et Communautés culturelles Justice Relations internationales Ressources naturelles et Faune Revenu Santé et Services sociaux Sécurité publique Transports Travail

14 SUMMARY OF REVENUE BY CATEGORY Miscellaneous Revenue Revenue from Government Enterprises Revenue from Total Revenue (A) Total Own-source Revenues Federal Government Transfers (B) Total Federal Government Transfers Specific Purpose Accounts Revenue from Federal Government Transfers = Miscellaneous Revenue - =

15 SUMMARY OF EXPENDITURE BUDGET AND APPROPRIATIONS AUTHORIZED FOR EXPENDITURE [H]+[I] Expenditure (A) Budget Previsions of (B) Expenditure not Requiring Appropriations [I] Initial Appropriations (C) (-) = 1 National Assembly Persons Appointed by the National Assembly 3 Affaires municipales, Régions et Occupation du territoire Agriculture, Pêcheries et Alimentation Conseil du trésor et Administration gouvernementale Conseil exécutif Culture, Communications et Condition féminine (excluding debt service) 8 Développement durable, Environnement et Parcs 9 Développement économique, Innovation et Exportation Éducation, Loisir et Sport Emploi et Solidarité sociale Famille et Aînés Finances (excluding debt service) Immigration et Communautés culturelles Justice Relations internationales Ressources naturelles et Faune Santé et Services sociaux Sécurité publique Tourisme Transports Travail Total for programs Culture, Communications et Condition féminine (debt service) Finances (debt service) (17 ) Total (A) # Based on the data contained in the Expenditure Budget tabled on March 17, 211, adjusted to include appropriations deferred from fiscal M year (B) IS # These estimates include amortization expenses of and a 17 reduction in the debt service due to a projected excess investment income M posted to the latter. (C) IS # The initial estimates represent the estimates presented in the Expenditure Budget tabled on March 17, 211 and appropriations voted in M past years (reports on appropriations and voted appropriations exceeding one year). (D) # I Changes in appropriations result from additional estimates (authorized under legislation or generated by net credit measures and the use of proceeds M from disposition), funds transfers, transfers of jurisdiction and rollover credits to cover expenses exceeding those provided for in the I Expenditure Budget. Transfers of jurisdiction result from transfers of responsibilities among portfolios. (E) S# These expenditures represent amortization expenses of , a reduction in the debt service due to an excess in investment income M posted to the latter and inventory use in the amount of (to the Ministères Santé et Services sociaux and Transports). 1-4

16 SUMMARY OF EXPENDITURE BUDGET AND APPROPRIATIONS AUTHORIZED FOR EXPENDITURE [M] BUDGET [S] REALISE REALISE Change in Expenditure Appropriations (D) Appropriations Authorized for Expenditure Expenditure Excluding Expenditure not Requiring Appropriations Expenditure (E) not Requiring Appropriations +,(-) = + = (1 141) (32 118) (7 81) (21 83) ( ) (11 97)

17 REPORT OF EXCESS EXPENDITURE AND OTHER COSTS OVER APPROPRIATIONS AND THE STATEMENT OF USE OF APPROPRIATIONS REPORT OF EXCESS EXPENDITURE AND OTHER COSTS OVER APPROPRIATIONS Under legislation respecting annual appropriations (voted appropriations) and through permanent appropriations provided for in other legislation, Parliament authorizes the Government to acquire fixed assets, loans and investments, and pay expenditures, advances and other disbursements out of the Consolidated Revenue Fund. All programs, be they related to the National Assembly, persons designated by the National Assembly or other portfolios, comprise voted appropriations and/or permanent appropriations. Authorization to incur expenditures using permanent appropriations is not restricted to the amount provided for in the Expenditure Budget. Voted appropriations that are unexpended at fiscal yearend lapse with the exception of balances carried over to fiscal authorized in keeping with the conditions described un the Expenditure Budget. Excess expenditure and other costs over voted appropriations must be entered in the year-end statement and paid using the following year's appropriations. Where applicable, a report on the excess must be included in the Public Accounts pursuant to section 86 of the Financial Administration Act (R.S.Q., c. A-6.1). The statement of use of appropriations for the fiscal year ended March 31, 212 shows that no excess expenditure or other Government cost was recorded in the accounts for voted appropriations. The voted appropriations were sufficient for charging all expenditure and other costs incurred. Luc Monty Deputy Minister, Finance and the Economy Simon-Pierre Falardeau, CPA, CA Comptroller of Finance Québec, October 19,

18 REPORT OF EXCESS EXPENDITURE AND OTHER COSTS OVER APPROPRIATIONS AND THE STATEMENT OF USE OF APPROPRIATIONS (cont'd) USE OF APPROPRIATIONS AUTHORIZED APPROPRIATIONS EXPENDED APPROPRIATIONS UNEXPENDED APPROPRIATIONS Voted Voted Permanent Voted Permanent Carryovers Other Permanent National Assembly *E rro Persons Appointed by the National *E rro Assembly r: Affaires municipales, Régions et Un rro Occupation du territoire r: Agriculture, Pêcheries et Alimentation Un rro Conseil du trésor et Administration *E rro gouvernementale r: Conseil exécutif Un Culture, Communications et Condition féminine (excluding debt service) Développement durable, Environnement et Parcs Développement économique, Innovation et Exportation rro *E rro r: Un rro r: Un rro Éducation, Loisir et Sport *E Emploi et Solidarité sociale *E rro Famille et Aînés *E rro Finances (excluding debt service) *E rro Immigration et Communautés culturelles *E rro Justice *E rro Relations internationales *E rro Ressources naturelles et Faune *E rro Santé et Services sociaux *E rro Sécurité publique *E rro Tourisme *E rro Transports *E rro Travail *E rro [2:6] Culture, Communications et Condition féminine (debt service) Finances (debt service) Consolidated Revenue Fund (1) (1) (1) Expenditure (2) Loans, investments, advances and other Fixed assets (1) (1) (1) (1) Permanent appropriations: [1] -[3 ] FC Provided in the Expenditure Budget Not provided in the Expenditure Budget FC Tpermanent (2) Expenditures excluding those requiring no appropriations (fixed assets amortization of , a reduction in the debt service due to excess investment income posted to the latter and inventory use in the amount of 4 148) and downward changes in provisions in the amount of

19 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY PORTFOLIO Detail Page [N]+[O] [Z] [AC] APPROPRIATIONS = INITIAL APPROPRIATIONS Expenditure Investments (A) Voted and Permanent Already Voted Carryovers Voted on Over More National Assembly Persons Appointed by the National Assembly Affaires municipales, Régions et Occupation du territoire Agriculture, Pêcheries et Alimentation Conseil du trésor et Administration gouvernementale Conseil exécutif Culture, Communications et Condition féminine (excluding debt service) Développement durable, Environnement et Parcs Développement économique, Innovation et Exportation Éducation, Loisir et Sport Emploi et Solidarité sociale Famille et Aînés Finances (excluding debt service) Immigration et Communautés culturelles Justice Relations internationales Ressources naturelles et Faune Santé et Services sociaux (1) Sécurité publique Tourisme Transports Travail Total for programs Culture, Communications et Condition féminine (debt service) Finances (debt service) Total (a) (a) Voted (2) Permanent (1) Not requiring appropriations Not requiring appropriations (inventories) Negative adjustment of provisions (A)C Investments includes fixed asset and investment acquisition, loans, advances and other costs covered. (1) C The initial estimates include rollover credits assessed at 6 47 based on contribution forecasts for the Health Services Fund. (2) 1 The appropriations were authorized under the following legislation: Appropriation Act N 1, (S.Q., 211, c.3) Appropriation Act N 2, (S.Q., 211, c.4)

20 [H] [K] [N]+[O] Total Initial Appropriations SUPPLEMENTARY APPROPRIATIONS Associated with the Net Voted Appropriations Associated with Proceeds from Sales Other Transfers & Jurisdiction Changes Other Permanent Appropriations Authorized Appropriations (Amounts Brought Forward on Following Page) = , (-) +, (-) = (1 6) (3) (4) ( ) (8 945) (5) (4 83) (173 26) (6) (4 113) (7) (3), (4), (5) (3) C The Expenditure Budget forecast was revised downward by 1 6 in keeping with the Act respecting the National Assembly 1 (R.S.Q., c. A-23.1) and the Act respecting the conditions of employment and the pension plan of the Members of the National Assembly (R.S.Q., c. C-52.1). (4) C The Expenditure Budget forecast was revised upward by in keeping with the Act respecting the Election Act 1 (R.S.Q., c. E-3.3). (5) C The Expenditure Budget forecast was revised upward by in keeping with the Order-in-Council adopted under the 1 Public Curator Act (R.S.Q., c. C-81). (6) C Other rollover credits include related to surplus revenues from Health Services Fund contributions over forecasts. (7) C r Other rollover credits represent the difference between final appropriations and those expected in the Expenditure Budget. r 1-9

21 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY PORTFOLIO (cont'd) Detail Page Authorized Appropriations (Amounts Brought Forward) [P] [R] [N]-[Q]-[T]-[AF]-[AK UNEXPENDED APPROPRIATIONS ]-[AL]-[AM]+[AP]+[A Suspension of Right to Commit Carryovers Other Negative Adjustment of Provisions + (-) (-) (-) (-) National Assembly Persons Appointed by the National Assembly Affaires municipales, Régions et Occupation du territoire Agriculture, Pêcheries et Alimentation Conseil du trésor et Administration gouvernementale Conseil exécutif Culture, Communications et Condition féminine (excluding debt service) Développement durable, Environnement et Parcs Développement économique, Innovation et Exportation Éducation, Loisir et Sport Emploi et Solidarité sociale Famille et Aînés Finances (excluding debt service) Immigration et Communautés culturelles Justice Relations internationales Ressources naturelles et Faune Santé et Services sociaux Sécurité publique Tourisme Transports Travail Total for programs Culture, Communications et Condition féminine (debt service) Finances (debt service) Total (a) (a) Voted Permanent Not requiring appropriations Not requiring appropriations (inventories) Negative adjustment of provisions (B)C Certain comparative data have been adjusted to correspond more closely to the structure used in 212 (details in the explanatory notes on page i). 1-1

22 Loans, Investments, Advances & Other INVESTMENTS Fixed Assets [M]+[N]+[O] [R] [U:X] [AA:AD] Expenditure Expenditure EXPENDITURE Excluding not Requiring Expenditure Appropriations not Requiring Appropriations (B) (-) (-) = + = (8) (9) (1) (11) (12) (13) (11 97) (1 425) (1 425) (24 647) (8) C This amount includes to post the costs related to the July 1, 211 transfer of certain Société québécoise d assainissement des eaux 1 activities to this government department to the net debt. (9) C This amount includes to cover surplus of expenditures and other costs over the authorized appropriations posted in fiscal year (1)C This amount includes to cover surplus of expenditures and other costs over the authorized appropriations posted in fiscal year (11)C This amount includes 72 8 to cover surplus of expenditures and other costs over the authorized appropriations posted in fiscal year (12)C This amount includes to cover surplus of expenditures and other costs over the authorized appropriations posted in fiscal year (13)C This amount includes to cover surplus of expenditures and other costs over the authorized appropriations posted in fiscal year as well as for inventory acquisitions. 1-11

23 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION (cont'd) Program Detail Page [R] [U] [AB] [AE] [AH]+[AI] INITIAL APPROPRIATIONS SUPPLEMENTARY APPROPRIATIONS Voted and Permanent Already Voted Associated with the Net Voted Appropriations Carryovers Voted on Over More than One Year Associated with Proceeds from Sales Other MISSION: HEALTH AND SOCIAL SERVICES Portfolio: Santé et Services sociaux Québec-wide Operations Permanent 438 Not requiring appropriations Regional Operations Permanent Not requiring appropriations (inventories) Office des personnes handicapées du Québec Not requiring appropriations Régie de l'assurance maladie du Québec 2-17 Permanent Total for the portfolio TOTAL FOR THE MISSION MISSION: EDUCATION AND CULTURE Portfolio: Culture, Communications et Condition féminine Charter of the French Language Not requiring appropriations Internal Management, Centre de conservation du Québec and Commission des biens culturels du Québec (1) Permanent 1 Not requiring appropriations Support for Culture, Communications and Government Corporations Total for the portfolio (A) (B) The components of the amounts presented in these items are shown in the tables «Breakdown of authorized appropriations, expenditure and other costs by program, element and supercategory» in Section 2 of this volume. Certain comparative data have been adjusted to correspond more closely to the structure used in 212 (details in the explanatory notes on page i). (1) The portion corresponding to «debt service» in this program is included in the «debt service» mission presented on page

24 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION (cont'd) [AK]+[AL] [AO] [AR]+[AS] [AT]-[BF]-[BL] [BB]+[BC] [BH]+[BI]+[BJ]+[B Transfers & Other Authorized Unexpended Investments Expenditure K] Jurisdiction Permanent Appropria- Appropria- Excluding Appropriationtions and Expenditure Changes tions Negative (A) not Requiring Adjustment Appropriations of Provisions (A) [BN] Expenditure not Requiring Appropriations [BR]+[BS]+[BT]+[B [BY]+[BZ]+[CB]+[C V] EXPENDITURE C] (B) +,(-) + = (-) (-) = + = (2 736)

25 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION (cont'd) Program Detail Page [R] [U] [AB] [AE] [AH]+[AI] INITIAL APPROPRIATIONS Voted and Permanent Already Voted Associated with the Net Voted Appropriations Carryovers Voted on Over More than One Year SUPPLEMENTARY APPROPRIATIONS Associated with Proceeds from Sales Other MISSION: EDUCATION AND CULTURE (cont'd) Portfolio: Éducation, Loisir et Sport Administration and Consulting Permanent 1 Not requiring appropriations Financial Assistance for Education Permanent 6 Not requiring appropriations Negative adjustment of provisions Development of Recreation and Sports Preschool, Primary and Secondary Education Higher Education Tourism and Hotel Industry Training Retirement Plans 2-96 Permanent Total for the portfolio Portfolio: Immigration et Communautés culturelles Immigration, Integration and Cultural Communities Permanent 1 Not requiring appropriations Total for the portfolio TOTAL FOR THE MISSION MISSION: ECONOMY AND ENVIRONMENT Portfolio: Affaires municipales, Régions et Occupation du territoire x Regional Development and Rurality Housing Municipal Infrastructure Modernization Greater Montréal Promotion and Development Permanent Total for the portfolio (2) The change is due to a downward adjustment, in , of the value of the provision for bad debts. 1-14

26 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION (cont'd) [AK]+[AL] [AO] [AR]+[AS] [AT]-[BF]-[BL] [BB]+[BC] [BH]+[BI]+[BJ]+[B Transfers & Other Authorized Unexpended Investments Expenditure K] Jurisdiction Permanent Appropria- Appropria- Excluding Appropriationtions and Expenditure Changes tions Negative (A) not Requiring Adjustment Appropriations of Provisions (A) [BN] Expenditure not Requiring Appropriations [BR]+[BS]+[BT]+[B [BY]+[BZ]+[CB]+[C V] EXPENDITURE C] (B) +,(-) + = (-) (-) = + = (5 586) (362) (2) (2) (18 858) (1 ) (331) (173 26) (173 26) (173 26) (352) (17 21) (352) (362) (17 21)

27 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION (cont'd) Program Detail Page [R] [U] [AB] [AE] [AH]+[AI] INITIAL APPROPRIATIONS SUPPLEMENTARY APPROPRIATIONS Voted and Permanent Already Voted Associated with the Net Voted Appropriations Carryovers Voted on Over More than One Year Associated with Proceeds from Sales Other MISSION: ECONOMY AND ENVIRONMENT (cont'd) Portfolio: Agriculture, Pêcheries et Alimentation Bio-food Company Development, Training and Food Quality Permanent 1 14 Not requiring appropriations Negative adjustment of provisions Government Agencies Permanent Not requiring appropriations Negative adjustment of provisions Total for the portfolio Portfolio: Développement durable, Environnement et Parcs Bureau d'audiences publiques sur l'environnement Not requiring appropriations Environmental Protection and Parks Management Permanent Not requiring appropriations Total for the portfolio Portfolio: Développement économique, Innovation et Exportation Economic Development Fund Interventions Research and Innovation Agencies Financial and Technical Support for Economic Development, Research, Innovation and Exports Permanent 945 Not requiring appropriations Total for the portfolio Portfolio: Emploi et Solidarité sociale Employment Assistance Measures Total for the portfolio (3) The increase is due primarily to a higher «Losses on guaranteed financial actions» expense. (4) The increase is due primarily to the payment of new subsidies related to Catalyst Projects and the Knowledge Infrastructure Program

28 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION (cont'd) [AK]+[AL] [AO] [AR]+[AS] [AT]-[BF]-[BL] [BB]+[BC] [BH]+[BI]+[BJ]+[B Transfers & Other Authorized Unexpended Investments Expenditure K] Jurisdiction Permanent Appropria- Appropria- Excluding Appropriationtions and Expenditure Changes tions Negative (A) not Requiring Adjustment Appropriations of Provisions (A) [BN] Expenditure not Requiring Appropriations [BR]+[BS]+[BT]+[B [BY]+[BZ]+[CB]+[C V] EXPENDITURE C] (B) +,(-) + = (-) (-) = + = (13) (1 425) (1 425) (3) (3) (93) (18 943) (4) (18 943)

29 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION (cont'd) Program Detail Page [R] [U] [AB] [AE] [AH]+[AI] INITIAL APPROPRIATIONS Voted and Permanent Already Voted Associated with the Net Voted Appropriations Carryovers Voted on Over More than One Year SUPPLEMENTARY APPROPRIATIONS Associated with Proceeds from Sales Other MISSION: ECONOMY AND ENVIRONMENT (cont'd) Portfolio: Relations internationales International Affairs Permanent 11 Not requiring appropriations Total for the portfolio Portfolio: Ressources naturelles et Faune Management of Natural Resources Permanent 5 39 Not requiring appropriations Protection and Development of Wildlife Resources Permanent 75 Not requiring appropriations Total for the portfolio Portfolio: Tourisme Promotion and Development of Tourism Permanent 1 Total for the portfolio Portfolio: Transports Administration and Corporate Services Permanent 159 Not requiring appropriations Negative adjustment of provisions Infrastructures and Transportation Systems Permanent Not requiring appropriations Not requiring appropriations (inventories) Promotion and Development of the Capitale-Nationale Permanent 91 Not requiring appropriations Total for the portfolio TOTAL FOR THE MISSION (5) The decrease is due primarily to the drop in costs related to extinguishing forest fires. 1-18

30 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION (cont'd) [AK]+[AL] [AO] [AR]+[AS] [AT]-[BF]-[BL] [BB]+[BC] [BH]+[BI]+[BJ]+[B Transfers & Other Authorized Unexpended Investments Expenditure K] Jurisdiction Permanent Appropria- Appropria- Excluding Appropriationtions and Expenditure Changes tions Negative (A) not Requiring Adjustment Appropriations of Provisions (A) [BN] Expenditure not Requiring Appropriations [BR]+[BS]+[BT]+[B [BY]+[BZ]+[CB]+[C V] EXPENDITURE C] (B) +,(-) + = (-) (-) = + = (5) (2 67) (75) (595) (68)

31 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION (cont'd) Program Detail Page [R] [U] [AB] [AE] [AH]+[AI] INITIAL APPROPRIATIONS Voted and Permanent Already Voted Associated with the Net Voted Appropriations Carryovers Voted on Over More than One Year SUPPLEMENTARY APPROPRIATIONS Associated with Proceeds from Sales Other MISSION: SUPPORT FOR INDIVIDUALS AND FAMILIES Portfolio: Culture, Communications et Condition féminine Status of Women Not requiring appropriations Total for the portfolio Portfolio: Emploi et Solidarité sociale Administration Permanent 1 Not requiring appropriations Financial Assistance Measures Permanent 5 5 Total for the portfolio Portfolio: Famille et Aînés Condition of Seniors Public Curator Permanent Not requiring appropriations Assistance Measures for Families Permanent 1 Negative adjustment of provisions Planning, Research and Administration Permanent 19 Not requiring appropriations Total for the portfolio Portfolio: Justice Assistance to Persons Brought before the Courts Permanent Not requiring appropriations Total for the portfolio TOTAL FOR THE MISSION