Public accounts VOLUME

Transcription

1 VOLUME Public accounts Revenue, appropriations, expenditure and investments of the consolidated revenue fund and financial information on the special funds of the gouvernement du Québec

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 Act (R.S.Q., c. A-6.001)

3 ISSN ISBN ISBN (PDF) Legal deposit 4th quarter 2005 Bibliothèque nationale du Québec

4 3 TABLE OF CONTENTS SECTION EXPLANATORY NOTES Contents of volume List and definition of expenditure supercategories, categories and other costs Summary of revenue, appropriations, expenditure and other costs, report of excess expenditure and other costs over appropriations and statement of use of appropriations.. 1 Detail of revenue, appropriations, expenditure and other costs.. 2 Summary financial information on the special funds. 3

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6 5 EXPLANATORY NOTES 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 whose operating activities are paid for out of these funds using appropriations allotted by Parliament. Such entities include government departments and budgetary agencies, the National Assembly and the persons designated by it and the other portfolios. The third section reports on summary financial information on the special funds. For presentation purposes, this publication uses the term "portfolio" to represent the National Assembly, the persons designated by it and each of the other portfolios. Section 1 contains summary information on revenue, appropriations, expenditure and other costs as well as the report of excess of expenditure and other costs over appropriations and the statement of use of appropriations. Section 2 contains, for each portfolio, the detail of revenue, expenditure, other costs and appropriations, adjusted in the case of permanent appropriations for expenditure and investment costs incurred in addition to the amounts indicated in the initial appropriations, the supplementary appropriations and the special warrant. More specifically, this section discusses: revenue by category, subcategory and sub-subcategory; authorized appropriations, expenditure and other costs by program, element, supercategory and category; transfers by financial assistance category and category of beneficiary. The accounting methods used to record revenue, expenditure and other costs comply with the accounting policies announced in the government s consolidated Financial Statements (Volume 1). Section 3 contains summary financial information for each special fund: revenue and expenditure, assets and liabilities and fund balance. In this volume, figures in the thousands of dollars may vary by $1 000 (up or down) from the dollar value indicated, due to rounding. Information concerning remuneration, suppliers of goods and services, beneficiaries of transfers and special funds that received appropriations are available for consultation on the Ministère des Finances website ( LIST AND DEFINITION OF EXPENDITURE SUPERCATEGORIES, CATEGORIES AND OTHER COSTS SUPERCATEGORIES Remuneration This supercategory includes operating expenditures incurred for regular remuneration, overtime and certain other indemnities paid directly by the government to permanent and part-time employees and temporary employees, such as students and seasonal public sector employees. It also includes the salary and indemnities paid to members of the National Assembly, judges and members of the Sûreté du Québec, employee benefits and other contributions paid by the government in its capacity of employer; Operating This supercategory includes operating expenditures incurred for the acquisition, rental and use of goods and services, and the depreciation of fixed assets. It excludes expenditure linked to remuneration; Debt service This supercategory includes debt service interest charges, the interest on the retirement plans account, the amortization of deferred expenses and unrealized exchange gains and losses, foreign exchange expenditures and the costs associated with debt management; Allocation to a special fund This supercategory includes the expenditures incurred by a government department or agency to assume all or part of the expenditures charged to a special fund it administers, notably to ensure financial balance; Transfer This supercategory includes the expenditures incurred for payments to recipients for the purpose of providing various forms of financial support - not expenditures that constitute direct purchases of goods and services for the government;

7 6 EXPLANATORY NOTES (cont'd) LIST AND DEFINITION OF EXPENDITURE SUPERCATEGORIES, CATEGORIES AND OTHER COSTS (cont'd) SUPERCATEGORIES (cont'd) Bad debts and other provisions This supercategory includes expenditures resulting from the fluctuation in the "Provision for bad debts" and the "Provision for losses on financial initiatives guaranteed by the government"; Fixed assets This supercategory is included in the capital budget. It includes expenses incurred for acquiring, building, developing and improving fixed assets. It also includes "Remuneration", "Operating" and "Debt service costs, when they are incurred for investment in fixed assets; Loans, investments advances and others This supercategory is included in the capital budget. It contains such items as payments to be made to acquire certain assets. It includes the contribution of capital and advances granted to government agencies and corporations, as well as the acquisition of shares or bonds of government corporations or other corporations, and loans granted to municipalities, nonprofit organizations or natural or legal persons in the private sector. This supercategory also incorporates advances for the establishment or operation of local funds and advances to government employees. It also includes disbursements that do not involve expenditure; such commitments are posted to the net debt and the accumulated deficit. CATEGORIES The categories "Remuneration", "Operating", "Debt service", "Doubtful accounts and other provisions", "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 supercategories "Transfer" and "Allocation to a special fund" are divided into the following categories: Transfer - Remuneration includes transfers for the remuneration of the personnel of government agencies and government corporations, including agencies in the education and health and social services networks; Transfer - Operating includes the operating expenditures, other than remuneration, of government agencies and government corporations and of 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 taken out 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, government corporation, institution or establishment is completely or partially assumed by the government; Transfer - Support includes transfers for the financial support paid to recipients other than those mentioned in the supercategories "Transfer - Remuneration", "Transfer - Operating", "Transfer - Capital" and "Transfer - Interest" categories; Allocation to a special fund - Remuneration includes the allocations for the remuneration of the personnel assigned to a special fund; Allocation to a special fund - Operating includes the allocations for the operating expenditures, other than remuneration, of a special fund; Allocation to a special fund - Capital includes the allocations for the depreciation of any fixed asset posted to a special fund; Allocation to a special fund - Interest includes the allocations for interest and other charges inherent in a debt posted to a special fund; Allocation to a special fund - Support includes the allocations for the payments used to provide recipients with various forms of financial support.

8 SECTION 1Summary 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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10 1-1 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 TABLE OF CONTENTS PAGE Summary of revenue by category 1-2 Summary of miscellaneous revenue and revenue from Government of Canada transfers Summary of expenditure budget and appropriations authorized for expenditure. 1-4 Report of excess expenditure and other costs over appropriations and statement of use of appropriations. 1-6 Summary of appropriations, expenditure and other costs by portfolio 1-8 Summary of appropriations, expenditure and other costs by mission 1-12 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 1-40 Summary of remuneration by supercategory

11 1-2 SUMMARY OF REVENUE BY CATEGORY Detail Income & page property Consumption Duties & taxes taxes permits Assemblée nationale Personnes désignées par l'assemblée nationale Affaires municipales, Sport et Loisir Agriculture, Pêcheries et Alimentation Conseil du trésor et Administration gouvernementale Conseil exécutif Culture et Communications Développement économique et régional et Recherche Éducation Emploi, Solidarité sociale et Famille Environnement Finances Justice Relations avec les citoyens et Immigration Relations internationales Ressources naturelles, Faune et Parcs Revenu Santé et Services sociaux Sécurité publique Transports Travail Certain comparative figures were reclassified and adjusted for consistency with the presentation adopted in SUMMARY OF MISCELLANEOUS REVENUE AND REVENUE FROM GOVERNMENT OF CANADA TRANSFERS Miscellaneous Detail revenue and Specific page other purpose receipts - accounts Assemblée nationale Personnes désignées par l'assemblée nationale (994) Affaires municipales, Sport et Loisir Agriculture, Pêcheries et Alimentation Conseil du trésor et Administration gouvernementale Conseil exécutif Culture et Communications Développement économique et régional et Recherche Éducation Emploi, Solidarité sociale et Famille Environnement Finances Justice Relations avec les citoyens et Immigration Relations internationales Ressources naturelles, Faune et Parcs Revenu Santé et Services sociaux Sécurité publique Transports Travail

12 1-3 Revenue Revenue from Total revenue from Total Government Miscellaneous Government own-source of Canada revenue enterprises revenues transfers (1 190) (1 190) (1 190) Total Revenue from Government Specific Government Miscellaneous of Canada purpose of Canada = revenue transfers - accounts = transfers 59 1 (1 190) (28) (28)

13 1-4 SUMMARY OF EXPENDITURE BUDGET AND APPROPRIATIONS AUTHORIZED FOR EXPENDITURE Expenditure Depreciation Initial budget appropriations 1 (-) = 1 Assemblée nationale Personnes désignées par l'assemblée nationale Affaires municipales, Sport et Loisir Agriculture, Pêcheries et Alimentation Conseil du trésor et Administration gouvernementale Conseil exécutif Culture et Communications Développement économique et régional et Recherche Éducation Emploi, Solidarité sociale et Famille Environnement Finances (excluding debt service) Justice Relations avec les citoyens et Immigration Relations internationales Ressources naturelles, Faune et Parcs Revenu Santé et Services sociaux Sécurité publique Transports Travail Total for programs Finances (debt service) Total Appropriations for the current year, including deferred funding, and funding voted on over more than one year. 2 Supplementary appropriations authorized under legislation, associated with the net voted appropriations, associated with proceeds from sales, transfers, jurisdiction changes and other permanent appropriations.

14 1-5 Change in Appropriations Expenditure Depreciation Expenditure appropriations 2 authorized for excluding expenditure depreciation +, (-) = + = (550) (28 962) (62 365)

15 1-6 REPORT OF EXCESS EXPENDITURE AND OTHER COSTS OVER APPROPRIATIONS AND STATEMENT OF USE OF APPROPRIATIONS REPORT OF EXCESS EXPENDITURE AND OTHER COSTS OVER APPROPRIATIONS Parliament authorizes the government, under legislation respecting annual appropriations (voted appropriations) and through permanent appropriations provided for in other legislation, to acquire fixed assets and pay expenditures, loans, investments, advances and other disbursements out of the Consolidated Revenue Fund. All programs, be they related to the National Assembly, the persons designated by the National Assembly or other portfolios, comprise voted appropriations and permanent appropriations, as the case may be. There is no limit to authorized expenditures using permanent appropriations. Unexpended voted appropriations at fiscal year-end become lapsed and must be written off, unless stipulated otherwise in the legislation. Excess expenditure and other costs over voted appropriations must be entered in the year-end statement and paid out of the following year's appropriations. A report on this excess, if one occurs, must be included in the Public Accounts in accordance with section 86 of the Financial Administration Act (R.S.Q., c. A-6.001). The statement of use of appropriations for the fiscal year ended March 31, 2005 shows that there were no surplus expenditures or other government costs recorded in the accounts for voted appropriations during the year, with the exception of thousand under Program 1 Secretariat of the Conseil du trésor Conseil du trésor et Administration gouvernementale, which will be charged to the appropriations allocated by Parliament for this purpose in in keeping with section 25 of the Financial Administration Act (R.S.Q., c. A-6.001). For the other programs, these appropriations were sufficient to record all expenditures and other costs incurred for goods and service acquired, allocations and transfers due chargeable to these appropriations. Jean Houde Deputy Minister of Finance Carole Boisvert, CA Comptroller of Finance Québec, November 30, 2005

16 1-7 REPORT OF EXCESS OF EXPENDITURE AND OTHER COSTS OVER APPROPRIATIONS AND STATEMENT OF USE OF APPROPRIATIONS (cont'd) USE OF APPROPRIATIONS AUTHORIZED EXPENDED UNEXPENDED APPROPRIATIONS APPROPRIATIONS APPROPRIATIONS Voted Carry- Voted Permanent Voted Permanent overs Other Permanent Assemblée nationale Personnes désignées par l'assemblée nationale Affaires municipales, Sport et Loisir Agriculture, Pêcheries et Alimentation Conseil du trésor et Administration gouvernementale ( ) Conseil exécutif Culture et Communications Développement économique et régional et Recherche Éducation Emploi, Solidarité sociale et Famille Environnement Finances (excluding debt service) Justice Relations avec les citoyens et Immigration Relations internationales Ressources naturelles, Faune et Parcs Revenu Santé et Services sociaux Sécurité publique Transports Travail Finances (debt service) Expenditure * Loans, investments, advances and others Fixed assets Permanent appropriations: Included in estimates Not included in estimates * Excluding depreciation of fixed assets of , which does not require appropriations and the negative adjustment of provisions of

17 1-8 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY PORTFOLIO Detail APPROPRIATIONS page = INITIAL APPROPRIATIONS Expenditure Invest- Voted ments and Permanent Already voted Carry- Voted on overs over more than one year Assemblée nationale Personnes désignées par l'assemblée nationale Affaires municipales, Sport et Loisir Agriculture, Pêcheries et Alimentation Conseil du trésor et Administration gouvernementale Conseil exécutif Culture et Communications Développement économique et régional et Recherche Éducation Emploi, Solidarité sociale et Famille Environnement Finances (excluding debt service) Justice Relations avec les citoyens et Immigration Relations internationales Ressources naturelles, Faune et Parcs Revenu Santé et Services sociaux Sécurité publique Transports Travail Total for programs Finances (debt service) Total * * Voted a Permanent Not requiring appropriations Negative adjustment of provisions a Initial appropriations authorized by statute 2004, c. 1, March 31, , c. 7, May 21,

18 1-9 Total initial SUPPLEMENTARY APPROPRIATIONS Transfers & Other Authorized appropriations jurisdiction permanent appropriations changes appropriations (amounts Associated Associated Other brought with the net with proceeds forward on voted appro- from sales following priations page) = , (-) + = (788) (87) ( ) (29 820) (62 644) * to Including Incluant des initial crédits appropriations initiaux de of établis established en fonction in keeping des prévisions with estimated de cotisations contributions au Fonds to the des Health services Services de santé Fund et and de pour for the la contribution estimated contribution prévue selon based l évolution on the des changing besoins needs de la Régie of the de Régie l assurance de l assurance maladie du maladie Québec. du Les Québec. cotisations Real contributions réelles été were de for pour which lesquelles expenditures les dépenses were divided se répartissent equally among également the "Regional aux programmes Operations" «Fonctions and "Régie régionales» de l assurance et maladie «Régie de du l assurance Québec" programs maladie du of Québec» the Ministère du ministère de la Santé de la et Santé des et Services des Services sociaux. sociaux This et amount de also 109 includes pour la the contribution Government du contribution gouvernement. of in de permanent crédits permanents appropriations en vertu under de the la Act Loi respecting sur l Assemblée the National nationale, Assembly, L.R.Q., R.S.Q., c. A-23.1 c. A-23.1, alors qu une although prévision an estimate de 94 of de appeared crédits apparaissait in the ependiture au volume budget du Budget tabled in de the dépenses National déposé Assembly. à l Assemblée nationale de appropriations crédits de from reportés deferred en vertu under du décret Order-in-Council du novembre of 2001 November tel que 7, prévu 2001, à la as Loi provided concernant for la in ville the de Act respecting Schefferville, the L.Q., town 1986, of Schefferville, c. 51. S.Q., 1986, c in de permanent crédits permanents appropriations en vertu under du décret Order-in-Council du mars of 2001 March tel que 7, 2001 prévu as à stipulated Loi sur in le the Curateur Public public Curator (L.R.Q., Act (R.S.Q., c. C- c. 81). C-81). 5 Not Non included inclus dans in budgetary les prévisions estimates. budgétaires.

19 1-10 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY PORTFOLIO (cont'd) Detail Authorized UNEXPENDED APPROPRIATIONS Negative page appropriations adjustment (amounts of provisions brought Suspension Carry- Other forward) of right overs to commit (+) (-) (-) (-) (-) Assemblée nationale Personnes désignées par l'assemblée nationale Affaires municipales, Sport et Loisir Agriculture, Pêcheries et Alimentation Conseil du trésor et Administration gouvernementale ( ) Conseil exécutif Culture et Communications Développement économique et régional et Recherche Éducation Emploi, Solidarité sociale et Famille Environnement Finances (excluding debt service) Justice Relations avec les citoyens et Immigration Relations internationales Ressources naturelles, Faune et Parcs Revenu Santé et Services sociaux Sécurité publique Transports Travail Total for programs Finances (debt service) Total * * Voted Permanent Not requiring appropriations Negative adjustment of provisions

20 1-11 INVESTMENTS Expenditures Depreciation EXPENDITURE excluding depreciation Loans, Fixed investments, assets 6 advances & others (-) (-) = + = * (17 158) (17 158) ( ) 6 Certains comparative chiffres comparatifs figures were ont été reclassified reclassés and et redressés adjusted for afin consistency de les rendre with conformes the presentation à la présentation adopted in adoptée en 2005.

21 1-12 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION Program detail page INITIAL APPROPRIATIONS SUPPLEMENTARY APPROPRIATIONS Voted Already voted Associated Associated Other and with the net with Permanent voted appro- proceeds Carry- Voted on priations from sales overs over more than one year MISSION: HEALTH AND SOCIAL SERVICES Portfolio: Santé et Services sociaux National Operations Permanent Not requiring appropriations Regional Operations Permanent Office des personnes handicapées du Québec Not requiring appropriations Régie de l'assurance maladie du Québec Permanent Total for the portfolio TOTAL FOR THE MISSION MISSION: EDUCATION AND CULTURE Portfolio: Affaires municipales, Sport et Loisir Development of Sport and Recreation Total for the portfolio Portfolio: Culture et Communications Charter of the French Language Not requiring appropriations Internal Management, National Institutions and Commission des biens culturels Permanent 9 Not requiring appropriations Support for Culture, Communications and Government Corporations Permanent Total for the portfolio * ** Certain comparative figures were reclassified and adjusted for consistency with the presentation adopted in See components of "Breakdown of authorized appropriations, expenditure and other costs by program, element and supercategory".

22 1-13 Transfers & Other Authorized Unexpended Invest- Expenditures Depreciation EXPENDITURE jurisdic- permanent appropria- appropria- ments excluding tion appropria- tions tions and depreciation changes tions negative ** adjustment * of provisions ** +, (-) + = (-) (-) = + = (450) (87)

23 1-14 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION (cont'd) Program detail page INITIAL APPROPRIATIONS SUPPLEMENTARY APPROPRIATIONS Voted Already voted Associated Associated Other and with the net with Permanent voted appro- proceeds Carry- Voted on priations from sales overs over more than one year MISSION: EDUCATION AND CULTURE (cont'd) Portfolio: Éducation Administration and Consulting Permanent 10 1 Not requiring appropriations Financial Assistance for Education Permanent Not requiring appropriations Negative adjustment of provisions Pre-school, Primary and Secondary Education Higher Education Tourism and Hotel Industry Training Retirement Plans 2-80 Permanent Total for the portfolio Portfolio: Relations avec les citoyens et Immigration Immigration, Integration and Regionalization Permanent Not requiring appropriations Negative adjustment of provisions Total for the portfolio TOTAL FOR THE MISSION MISSION: ECONOMY AND ENVIRONMENT Portfolio: Affaires municipales, Sport et Loisir Housing Upgrading Infrastructure and Urban Renewal Greater Montréal Promotion and Development Permanent Total for the portfolio The decrease is due to the changes envisaged in the regulations respecting financial assistance for education expenses for the portion of scholarships converted into loans. The decrease is due mainly to the re-evaluation of the provision for bankruptcy files given that debtors cannot be freed from their educationrelated debts for ten years. The decrease is due mainly to the down ward re-evaluation of the historical bankruptcy rate.

24 1-15 Transfers & Other Authorized Unexpended Invest- Expenditures Depreciation EXPENDITURE jurisdic- permanent appropria- appropria- ments excluding tion appropria- tions tions and depreciation changes tions negative ** adjustment * of provisions ** +, (-) + = (-) (-) = + = (8 700) (8 700) 3 (75 183) (2 011) (6) (6) (17 659) (9 843)

25 1-16 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION (cont'd) Program detail page INITIAL APPROPRIATIONS SUPPLEMENTARY APPROPRIATIONS Voted Already voted Associated Associated Other and with the net with Permanent voted appro- proceeds Carry- Voted on priations from sales overs over more than one year MISSION: ECONOMY AND ENVIRONMENT (cont'd) Portfolio: Agriculture, Pêcheries et Alimentation Bio-food Company Development, Training and Food Quality Permanent Not requiring appropriations Negative adjustment of provisions Government Agencies Not requiring appropriations Total for the portfolio Portfolio: Développement économique et régional et Recherche Regional and Economic Development Permanent Negative adjustment of provisions Department Administration Permanent 19 Not requiring appropriations Promotion and Development of Tourism Permanent Research, Science and Technology Total for the portfolio Portfolio: Emploi, Solidarité sociale et Famille Employment Assistance Measures Total for the portfolio Portfolio: Environnement Bureau d'audiences publiques sur l'environnement Not requiring appropriations Environmental Protection Permanent Not requiring appropriations Negative adjustment of provisions Total for the portfolio The variation is due mainly to the decrease, in , in risks of loss on certain guaranteed financial measures.

26 1-17 Transfers & Other Authorized Unexpended Invest- Expenditures Depreciation EXPENDITURE jurisdic- permanent appropria- appropria- ments excluding tion appropria- tions tions and depreciation changes tions negative ** adjustment * of provisions ** +, (-) + = (-) (-) = + = (1 138) (1 138) (1 336) (12 406) (4 381) (4 381) 4 (37 154) (116) (116)

27 1-18 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION (cont'd) Program detail page INITIAL APPROPRIATIONS SUPPLEMENTARY APPROPRIATIONS Voted Already voted Associated Associated Other and with the net with Permanent voted appro- proceeds Carry- Voted on priations from sales overs over more than one year MISSION: ECONOMY AND ENVIRONMENT (cont'd) Portfolio: Relations internationales International Affairs Permanent 110 Not requiring appropriations Total for the portfolio Portfolio: Ressources naturelles, Faune et Parcs Management of Natural Resources and Wildlife Permanent Not requiring appropriations Promotion and Development of Québec's Capital Permanent 40 Not requiring appropriations Total for the portfolio Portfolio: Transports Administration and Corporate Services Permanent 19 Not requiring appropriations Transportation Infrastructures Permanent Not requiring appropriations Transportation Systems Permanents Not requiring appropriations Total for the portfolio TOTAL FOR THE MISSION MISSION: SUPPORT FOR INDIVIDUALS AND FAMILIES Portfolio: Emploi, Solidarité sociale et Famille Assistance Measures for Families and Children Permanent Financial Assistance Measures Permanent Management Support Permanent 19 Not requiring appropriations Total for the portfolio The variation is due mainly to the increase in activities in the conservation and highway system improvement fund and to a change in the subsidy payment schedule for the Local highway system maintenance financial assistance fund.

28 1-19 Transfers & Other Authorized Unexpended Invest- Expenditures Depreciation EXPENDITURE jurisdic- permanent appropria- appropria- ments excluding tion appropria- tions tions and depreciation changes tions negative ** adjustment * of provisions ** +, (-) + = (-) (-) = + = (2 584) (5 810) (14 200) (9 300)

29 1-20 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION (cont'd) Program detail page INITIAL APPROPRIATIONS SUPPLEMENTARY APPROPRIATIONS Voted Already voted Associated Associated Other and with the net with Permanent voted appro- proceeds Carry- Voted on priations from sales overs over more than one year MISSION: SUPPORT FOR INDIVIDUALS AND FAMILIES (cont'd) Portfolio: Justice Assistance to Persons Brought before the Courts Permanent Total for the portfolio TOTAL FOR THE MISSION MISSION: ADMINISTRATION AND JUSTICE Portfolio: Assemblée nationale Secrétariat général adjoint aux affaires administratives 2-4 Permanent (837) Not requiring appropriations Secrétariat général, parliamentary affairs and institutional affairs 2-4 Permanent (1) Not requiring appropriations Statutory Support Services for Parliamentarians 2-4 Permanent Total for the portfolio (788) Portfolio: Personnes désignées par l'assemblée nationale Administration of the Electoral System 2-10 Permanent Not requiring appropriations The Lobbyists Commissioner Not requiring appropriations The Public Protector Permanent 250 Not requiring appropriations The Auditor General Not requiring appropriations Total for the portfolio The decrease is due mainly to the holding of general elections on April 14, 2003.

30 1-21 Transfers & Other Authorized Unexpended Invest- Expenditures Depreciation EXPENDITURE jurisdic- permanent appropria- appropria- ments excluding tion appropria- tions tions and depreciation changes tions negative ** adjustment * of provisions ** +, (-) + = (-) (-) = + = (265) (63) (99) (87)

31 1-22 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION (cont'd) Program detail page INITIAL APPROPRIATIONS SUPPLEMENTARY APPROPRIATIONS Voted Already voted Associated Associated Other and with the net with Permanent voted appro- proceeds Carry- Voted on priations from sales overs over more than one year MISSION: ADMINISTRATION AND JUSTICE (cont'd) Portfolio: Affaires municipales, Sport et Loisir General Administration Permanent 10 Not requiring appropriations Commission municipale du Québec Not requiring appropriations Compensation in lieu of Taxes and Financial Assistance to Municipalities Permanent 294 Régie du logement Not requiring appropriations Total for the portfolio Portfolio: Conseil du trésor et Administration gouvernementale Commission de la fonction publique Not requiring appropriations Contingency Fund e-government Not requiring appropriations Retirement and Insurance Plans Permanent Secrétariat du Conseil du trésor Permanent 10 2 Not requiring appropriations Ajustements négatifs de provisions Total for the portfolio The increase is due mainly to certain financial measures of the fiscal pact: the redistribution of certain taxes, the program involving the increase in compensation in lieu of taxes and the program for the diversification of certain municipal revenues. The variation is due primarily to the provision for wage equity posted in The variation is due mainly to the re-evaluation of the provision for sick leave and vacation time at March 31, 2004 to reflect sick days lost upon employee departures.

32 1-23 Transfers & Other Authorized Unexpended Invest- Expenditures Depreciation EXPENDITURE jurisdic- permanent appropria- appropria- ments excluding tion appropria- tions tions and depreciation changes tions negative ** adjustment * of provisions ** +, (-) + = (-) (-) = + = (73) ( ) (6 419) ( ) (67 974) ( ) ( )

33 1-24 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION (cont'd) Program detail page INITIAL APPROPRIATIONS SUPPLEMENTARY APPROPRIATIONS Voted Already voted Associated Associated Other and with the net with Permanent voted appro- proceeds Carry- Voted on priations from sales overs over more than one year MISSION: ADMINISTRATION AND JUSTICE (cont'd) Portfolio: Conseil exécutif Native Affairs Permanent Not requiring appropriations Canadian Intergovernmental Affairs Permanent 10 Not requiring appropriations Lieutenant-Governor's Office Youth Not requiring appropriations Reform of Democratic Institutions Permanent 10 Support Services for the Premier and the Conseil exécutif Permanent Not requiring appropriations Total for the portfolio Portefeuille: Finances Department Administration Permanent 10 Not requiring appropriations Budget and Taxation Policy, Economic Analysis and Administration of Government Financial and Accounting Activities Permanent Not requiring appropriations Total for the portfolio Portfolio: Justice Judicial Activity Permanent Administration of Justice Permanent Not requiring appropriations Negative adjustment of provisions Administrative Justice Total for the portfolio The increase is due mainly to the increase in the amounts paid included under agreements with Québec Native people.

34 1-25 Transfers & Other Authorized Unexpended Invest- Expenditures Depreciation EXPENDITURE jurisdic- permanent appropria- appropria- ments excluding tion appropria- tions tions and depreciation changes tions negative ** adjustment * of provisions ** +, (-) + = (-) (-) = + = (4 871) (388) (24 977) (29 820) (62 697) (62 644) (2 817) (2 817)

35 1-26 SUMMARY OF APPROPRIATIONS, EXPENDITURE AND OTHER COSTS BY MISSION (cont'd) Program detail page INITIAL APPROPRIATIONS SUPPLEMENTARY APPROPRIATIONS Voted Already voted Associated Associated Other and with the net with Permanent voted appro- proceeds Carry- Voted on priations from sales overs over more than one year MISSION: ADMINISTRATION AND JUSTICE (cont'd) Portfolio: Relations avec les citoyens et Immigration Status of Women Not requiring appropriations Advisory and Protection Organizations Reporting to the Minister Not requiring appropriations Public Curator Permanent Not requiring appropriations Citizen Relations and Management of Identify Permanent 468 Not requiring appropriations Total for the portfolio Portfolio: Revenu Tax Administration Permanent Not requiring appropriations Total for the portfolio Portfolio: Sécurité publique Agencies Reporting to the Minister Permanent 4 Security, Prevention and Internal Management Permanent Not requiring appropriations Sûreté du Québec Permanent 222 Not requiring appropriations Total for the portfolio Portfolio: Travail Labour Permanent Not requiring appropriations Total for the portfolio TOTAL FOR THE MISSION The variation is due mainly to the increase in the expenditure for bad debts due to the increase in receivables following the intensification of auditing activities and investigations and the re-evaluation of the provision for doubtful debts.