Consolidated Revenue Fund Extracts (Unaudited)
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1 Consolidated Revenue Fund Extracts Public Accounts 1999/2000
2 PUBLIC AC COUNTS 1999/00 79 Revenue Summary Operating Re sult for the Fis cal Year Ended March 31, Taxation... 12,546 13,378 13,133 Natural resource... 1,880 2,517 1,830 Other... 1,928 1,888 1,831 Contribu from Crown cor po ra and agen cies... 1,679 1,454 1,362 Contribu from the federal government... 2,352 2,609 2,150 Revenue allowance... (230) Net Consolidated Rev e nue Fund rev e nue... 20,155 21,846 20,306 Expense Summary Health ,942 8,016 7,479 Social ser vices... 2,946 3,010 3,031 Education ,064 5,975 5,825 Protection of per sons and prop erty... 1,038 1,108 1,071 Transportation , Natural resources and economic development Other General government Interest 1, To tal Con sol i dated Rev e nue Fund ex pense... 21,045 22,200 20,587 Consolidated Rev e nue Fund operating result.... (890) (354) (281) 1 For 1999/00, interest expense of 455 mil lion (1999: 395 million) is included in education expense, 131 mil lion (1999: nil) is included in health expense and 89 million (1999: nil) is in cluded in transportation expense. There was no in ter est expense related to health and trans - portation expense in 1998/99 be cause the province changed its method of fund ing these ex penses on March 31, Interest ex pense does not include interest of 872 million (1999: 1,099 million) on borrowings un der the Fiscal Agency Loan Program, in ter est of 11 mil lion (1999: 18 mil lion) on borrowings under the Warehouse Program, interest of 79 million (1999: 12 million) on borrowings under the Matched Book Program and interest of 0.5 million (1999: 0.3 million) on the cost of hedging of borrowings guar an teed by the prov ince. These amounts are not in cluded as the in ter est expense and recovery are offsetting.
3 80 PROVINCE OF BRITISH CO LUM BIA Sched ule of Net Revenue by Source for the Fis cal Year Ended March 31, 2000 Taxation Revenue Personal income... 5,374 5,839 5,423 Cor po ra tion in come ,098 Social ser vice... 3,190 3,338 3,209 Fuel Tobacco Property residential (school purpose) Prop erty busi ness (school purpose) Property rural area Property transfer Cor po ra tion cap i tal Insurance premium Ho tel room Horse rac ing Commissions on collection of public funds... (24) (24) (23) Valuation adjustments... (9) (25) (23) To tal tax a tion rev e nue... 12,546 13,378 13,133 Natural Resource Revenue Petroleum and natural gas: Natural gas royalties Permits and fees Pe tro leum royalties Minerals Forests: Tim ber sales , Small Business Forest Enterprise Pro gram Logging tax Other forests revenue ,073 1,392 1,093 Other: Wa ter resources Wildlife Act fees and licences Commissions on collection of public funds... (1) (1) (1) Valuation adjustments... (4) (3) (5) To tal nat u ral re source revenue... 1,880 2,517 1,830
4 PUBLIC AC COUNTS 1999/00 81 Other Revenue Con sol i dated Rev e nue Fund Schedule of Net Revenue by Source for the Fiscal Year Ended March 31, 2000 Continued (Un au dited) Fees and licen ces: Medical Services Plan premiums Mo tor ve hi cle licences and per mits Ministry of Attorney Gen eral fees Real estate earn ings of the Crown Land Special Account Coquihalla High way tolls Registries Agency fees Vi tal Statistics agency fees Ministry of Health fees Provincial Trea sury Opera and In sur ance and Risk Manage - ment Spe cial Ac count Safety inspection fees Waste man age ment fees Public gam ing licences and per mits Property tax collection fees Financial Institu Com mis sion Other fees and licences Commissions on collection of public funds... (24) (14) (51) Valuation adjustments... (33) (5) (33) 1,581 1,548 1,484 In vest ment earnings Mis cel la neous: Fines and penalties Maintenance of children Insurance claim receipts Other miscellaneous Commissions on collection of public funds... (3) (3) (4) Valuation adjustments... (1) (4) As set disposi To tal other revenue... 1,928 1,888 1,831 Contribu from Crown corpora and agen - cies Taxpayer supported Crown corpora and agencies: British Co lum bia Build ings Corporation Other To tal contribu from taxpayer supported Crown corpora and agen cies
5 82 PROVINCE OF BRITISH CO LUM BIA Sched ule of Net Rev e nue by Source for the Fis cal Year Ended March 31, 2000 Con tinued Contribu from Crown corpora and agen - cies Continued Self sup ported Crown corpora and agen cies: British Co lum bia Hydro and Power Au thor ity British Co lum bia Liquor Distribution Branch British Co lum bia Lot tery Corporation Other To tal contribu from self sup ported Crown cor po ra and agencies... 1,433 1,376 1,348 To tal contribu from Crown corpora and agen cies... 1,679 1,454 1,362 Contribu from the Federal Government Can ada health and social trans fer... 2,208 2,438 1,968 Na tional Training Act... 7 Ed u ca tion (public schools) Employability assistance for per sons with disabilities Young Of fenders Act Other payments To tal contribu from the fed eral government... 2,352 2,609 2,150 Rev e nue allowance... (230) Net revenue... 20,155 21,846 20,306 Revenue Collected for and Transferred to Crown Corpora, Agencies and Other Entities 2 Trans fers to BC Trans por ta tion Fi nancing Au thor ity... (170) (176) (124) Trans fers to British Co lum bia Ferry Corporation... (64) (65) Trans fers to British Co lum bia Transit... (9) (8) (94) Trans fers to Greater Van cou ver Transportation Au thor ity... (185) (182) Trans fers to Forest Renewal BC... (114) (302) (177) Trans fers to Oil and Gas Commission... (13) (13) (6) Trans fers to Tourism Brit ish Co lum bia... (19) (22) (20) Total... (574) (768) (421) 1 Personal in come tax and cor po ra tion income tax rev e nues are recorded af ter adjustment for tax credits. Personal income tax was re duced by 79 million (1999: 68 mil lion) and corporation income tax was reduced by 41 mil lion (1999: 10 mil lion). The types of tax credits ad just ing per sonal income tax and cor po ra tion income tax rev e nues are for for eign taxes, log ging taxes, venture capital, po lit i cal con tri bu, low in - come rent reduc, low in come tax rebates and royalty tax re bates. Per sonal in come tax rev e nue is also re duced by 103 million (1999: 112 million) which repr esents that por tion of the Fam ily Bo nus Pro - gram costs recorded against rev e nue. Additional personal in come tax and cor po ra tion in come tax refunds are is sued un der the International Financial Business (Tax Re fund) Act. Per sonal in come tax re funds were 0.4 mil lion (1999: 0.2 million) and cor po ra tion income tax refunds were 2.1 mil lion (1999: 3.3 million). Prop erty res i den tial (school purpose) revenue is net of home owner grants of 487 mil lion (1999: 475 mil lion). 2 The Revenue Col lected for and Trans ferred to Crown Corpora, Agencies and Other En tities has been reduced from their rev e nue sources.
6 PUBLIC AC COUNTS 1999/00 83 Sched ule of Comparison of Es ti mated Expenses to Ex penses for the Fis cal Year Ended March 31, 2000 Special Offices, Ministries and Other Appropria Other In Thousands Total Legislation... 36,593 36,593 34,330 Officers of the Leg is la ture... 28, ,675 28,145 Office of the Pre mier... 2,130 2,130 2,100 Aboriginal Affairs... 33, ,371 31,778 Advanced Education, Training and Technology... 1,755,228 52,610 1,807,838 1,783,535 Ag ri cul ture, Food and Fisheries... 56,869 20,059 76,928 76,209 Attorney General ,721 89,865 1,007, ,142 Children and Fam ilies... 1,481,539 (126,398) 1,355,141 1,350,028 Com mu nity De vel op ment, Co op er a tives and Vol un - teers... 5,307 5,307 3,817 Education... 4,348,722 19,860 4,368,582 4,348,744 Em ploy ment and In vest ment ,679 (93,287) 37,392 34,354 Energy and Mines... 36, ,240 35,146 En vi ron ment, Lands and Parks ,770 7, , ,385 Finance and Cor po rate Re la ,946 (163,505) 116, ,848 Fisheries... 19,332 (19,332) Forests ,076 12, , ,149 Health... 7,720, ,406 7,965,490 7,965,277 Labour... 24,045 3,814 27,859 27,671 Multiculturalism and Im mi gra tion , , ,814 Municipal Affairs ,420 3, , ,138 Small Business, Tourism and Culture... 83,700 3,470 87,170 86,433 Social De vel op ment and Eco nomic Security... 1,554, ,588 1,965,593 1,959,549 Transportation and Highways , , ,119 Women s Equality... 38,055 7,214 45,269 44,561 Management of public funds and debt , , ,900 BC Ben e fits ,200 (38,543) 183, ,657 Con tin gencies (all ministries) and New Pro grams , , ,900 Commissions on collection of public funds and al low - ance for doubtful accounts Environmental Assessment and Land Use Co or di na tion 15, ,411 14,135 Environmental Boards and For est Ap peals Com mis sion. 1,995 1,995 1,412 Forest Practices Board... 5,220 5,220 4,674 Public Sec tor Em ployers Coun cil... 3,161 3,161 2,981 Public Ser vice Em ployee Rela Com mis sion... 12,891 (12,891) Insurance and Risk Man age ment Spe cial Ac count... 8,854 6,281 15,135 15,135 British Columbia Ferry Corporation debt forgiveness... 1,079,991 1,079,991 1,079,991 Kemess Mine writedown... 32,756 32,756 32,756 Van cou ver Trade and Convention Cen tre writedown... 70,000 70,000 69,960 Change in Accounting Policy for Pension... (351,786) (351,786) (351,786) Amortization of change in unfunded pen sion li a bil ity.. (116,455) (116,455) (129,603) To tal Con sol i dated Rev e nue Fund ex pense... 21,045,000 1,379,181 22,424,181 22,200,384
7 84 PROVINCE OF BRITISH CO LUM BIA Schedule of Com par i son of Es ti mated Expenses to Ex penses for the Fis cal Year Ended March 31, 2000 Con tinued Other In Thousands Total Summary of Appropria Voted expense... 20,811, ,417 21,006,928 20,826,956 Statutory: Special Accounts , , , ,100 Special Fund ,842 12,852 12,852 Special Warrants , , ,948 Various Acts... 1,237,482 1,237,482 1,237,482 Inter ac count trans fers... (114,097) (250,165) (364,262) (364,262) Valuation allowances... 34,697 34,697 34,697 Change in Ac count ing Policy for Pen sion... (351,786) (351,786) (351,786) Amortization of change in unfunded pen sion liabil - ity... (116,455) (116,455) (129,603) To tal ex pense by appropriation 1999/ ,045,000 1,379,181 22,424,181 22,200,384 To tal ex pense by appropriation 1998/ ,536, ,218 20,952,218 20,587,361
8 PUBLIC AC COUNTS 1999/00 85 Special Offices, Ministries and Other Appropria Schedule of Financing Transac For the Fis cal Year Ended March 31, 2000 Other In Thousands Total Disburse - ments Legislation Officers of the Legislature... 6,710 6,710 6,467 Aboriginal Affairs... 13,369 13,369 13,188 Advanced Education, Training and Tech nol ogy , , , ,901 Ag ri cul ture, Food and Fisheries... 54, ,437 51,303 Attorney General... 16,792 2,700 19,492 16,777 Children and Families... 19,499 19,499 10,599 Com mu nity De vel op ment, Co op er a tives and Vol un - teers Education ,189 (24) 344, ,307 Em ploy ment and Investment... 75,373 (191) 75,182 62,528 Energy and Mines... 15,697 15,697 13,672 En vi ron ment, Lands and Parks... 6,388 1,569 7,957 5,959 Finance and Cor po rate Re la... 1,123,903 (449,427) 674, ,241 Fisheries (337) Forests , , , ,362 Health , , ,725 Labour... 1, ,095 1,705 Multiculturalism and Im mi gra tion... 3,196 3,196 3,049 Municipal Affairs Small Business, Tourism and Culture... 1,946 1,946 1,659 Social De vel op ment and Eco nomic Security... 11,796 2,276 14,072 11,779 Transportation and Highways... 5,215 5,215 4,497 Women s Equality BC Benefits... 1,135 1, Other Ap pro pri a... 11,449 (3,096) 8,353 6,129 To tal Con sol i dated Rev e nue Fund dis burse ments... 2,392, ,264 2,595,064 2,303,560 Summary of Appropria Loans, in vest ments and other requirements , , ,114 Prepaid capital ad vances... 1,286,800 1,286,800 1,082,377 Revenue collected for, and transferred to other en ti ties. 730, , , ,412 Capital Ex pen di tures: In for ma tion sys tems , , ,920 Land... 1,690 1,569 3,259 1,720 Roads, bridges and ferries... 17,554 17,554 2,194 Tenant im prove ments... 2,800 2,800 9,961 Buildings ,079 Ve hi cles... 5,366 5,366 4,640 Specialized equip ment... 10,876 10,876 12,489 Recoveries... (4,348) (4,348) (346) To tal financing transac by appropriation... 2,392, ,264 2,595,064 2,303,560
9 86 PROVINCE OF BRITISH CO LUM BIA Sched ule of Information Required Un der Sec tion 10(c)(iv),(v) and (vi) of the Fi nan cial Ad min is tra tion Act for the Fis cal Year Ended March 31, 2000 As sets, Debts and Obliga Written Off Debts and Obliga Extinguished Remissions Made Ministry Advanced Education, Training and Tech nol ogy Attorney General... 2 Em ploy ment and Investment... 1 Finance and Cor po rate Re la Forests... 2 Health Human Resources... 4 Labour... 1,080 Transportation and Highways To tal 1999/ ,082 2 To tal 1998/ This state ment includes amounts authorized by sec 17, 18 and 19 of the Financial Administration Act. Amounts authorized for write off, forgiveness or remission by other stat utes are not shown separately in these finan - cial statements.
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