Ministry of Education - Summary

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The Expenditure Estimates are available in PDF and HTML versions. The PDF version is a format reflecting the true printed version. The HTML version is an accessible format.

MINISTRY OF EDUCATION

The Ministry of Education is committed to providing Ontario students with an excellent and accountable elementary/secondary education, so their futures and that of the Province will be characterized by continued prosperity, stability and growth.

MINISTRY OF EDUCATION - Summary

Accrual 2003-04 Estimates PROGRAMS Cash 2002-03 Estimates Cash 2001-02 Actual
$   $ $
OPERATING      
21,316,646 Ministry Administration Program1 20,989,340 20,885,039
10,005,815,400 Elementary and Secondary Education Program2,3,4 9,396,271,300 9,012,921,412
10,027,132,046 Ministry Total Operating 9,417,260,640 9,033,806,451
4,994,058,900 Less: Special Warrants 2,600,630,500 -
306,048,246 Less: Statutory Appropriations 670,048,240 645,079,847
4,727,024,900 < TOTAL OPERATING TO BE VOTED 6,146,581,900 8,388,726,604
10,027,132,046 Ministry Total Operating    
1,060,000 Net Consolidation Adjustment - Education Quality and Accountablity Office    
(6,420,700) Net Consolidation Adjustment - Ontario Educational Communications Authority (TV Ontario)    
10,021,771,346 TOTAL INCLUDING CONSOLIDATION AND OTHER ADJUSTMENTS    
Assets      
625,000 Elementary and Secondary Education Program - 6,530,016
625,000 Ministry Total Assets - 6,530,016
624,000 Less: Special Warrants - -
1,000 TOTAL ASSETS TO BE VOTED - 6,530,016

NOTE: Commencing in 2003-04, Estimates are presented on the accrual basis of accounting. Information for 2002-03 and earlier years is presented on the modified cash basis, and therefore comparison between 2003-04 and earlier year figures may not be meaningful. Differences between cash and accrual relate to adjustments such as timing of transfer payments and provisions for bad debts, that would increase or decrease the 2002-03 amounts had they been presented on the accrual basis.

Adjustments for this Ministry, if any, are indicated by superscripted references above and are explained on the page following the Ministry Summary - Reconciliation of 2002-03 Estimates from Cash to Accrual.

MINISTRY OF EDUCATION - RECONCILIATION OF 2002-03 ESTIMATES FROM CASH TO ACCRUAL

VOTE and item   Cash 2002-03 Estimates Adjustments from Cash to Accrual 2002-03 Estimates Presented as Accrual 2003-04 Estimates on Accrual Basis Change from 2002-03 Estimates on Accrual Basis
  OPERATING $ millions $ millions $ millions $ millions $ millions
1001 Ministry Administration Program          
1 Ministry Administration1 20.9 (0.7) 20.3 21.3 1.0
S Minister’s Salary, the Executive Council Act - - - - -
S Parliamentary Assistant’s Salary, the Executive Council Act - - - - -
    21.0 (0.7) 20.3 21.3 1.0
1002 Elementary and Secondary Education Program          
1 Policy and Program Delivery2 8,660.4 (49.8) 8,610.6 9,632.8 1,022.2
2 Educational Operations3 65.8 (1.7) 64.1 67.0 2.9
S Teachers’ Pension Fund4 670.0 (522.4) 147.6 306.0 158.4
    9,396.3 (574.0) 8,822.3 10,005.8 1,183.5
  Ministry Total Operating 9,417.3 (574.7) 8,842.6 10,027.1 1,184.5

Note: Amounts are rounded to the nearest one hundred thousand dollars and amounts less than fifty thousand dollars are shown as zero. Totals may not add due to this rounding.

Adjustments from Cash to Accrual - Commencing in 2003-04, Estimates are prepared on the accrual basis of accounting. Information for 2002-03 and earlier years was prepared in the Estimates on the modified-cash basis. Information is provided in the following notes on the adjustments that increase or decrease the 2002-03 amounts to present them on the accrual basis in this reconciliation. The accrual presentation of the 2002-03 Estimates is not an official restatement; it is an approximation reflecting only the significant accrual adjustments as required to allow for a comparison between the 2003-04 and the 2002-03 Estimates on a consistent basis of accounting. (Note: adjustments of less than $0.05 million are not shown )

$ millions
1. (0.7) adjustment to remove the pension costs related to ministry employees because, commencing in 2003-04, the cost to the Province of all pension benefits earned by employees is reflected in the Estimates for Management Board Secretariat
2. (1.1) adjustment to remove the pension costs related to ministry employees because, commencing in 2003-04, the cost to the Province of all pension benefits earned by employees is reflected in the Estimates for Management Board Secretariat
  (48.8) transfer payment adjustments for differences between when funds are flowed to transfer payment recipients (cash basis) and when the recipients fulfill their obligations under the transfer payment program (accrual basis)
  0.1 adjustment for differences between when payments are made to suppliers (cash basis) and when the goods and services are received (accrual basis)
3. (1.7) adjustment to remove the pension costs related to ministry employees because, commencing in 2003-04, the cost to the Province of all pension benefits earned by employees is reflected in the Estimates for Management Board Secretariat
4. (522.4) adjustment for the difference between contributions under the Teachers’ Pension Act (cash basis) and the cost to the Province of pension benefits earned by teachers (accrual basis)
(574.7) << Total Adjustments

MINISTRY OF EDUCATION - Capital Summary

Accrual 2003-04 Estimates PROGRAMS Cash 2002-03 Estimates Cash 2001-02 Actual
$   $ $
CAPITAL      
16,085,000 Elementary and Secondary Education Program 9,706,000 17,145,959
16,085,000 Ministry Total Capital 9,706,000 17,145,959
3,000,000 Less: Special Warrants - -
13,085,000 < TOTAL CAPITAL TO BE VOTED 9,706,000 17,145,959
16,085,000 Ministry Total Capital    
16,085,000 TOTAL INCLUDING CONSOLIDATION AND OTHER ADJUSTMENTS    

NOTE: Commencing in 2003-04, Estimates are presented on the accrual basis of accounting. Information for 2002-03 and earlier years is presented on the modified cash basis, and therefore comparison between 2003-04 and earlier year figures may not be meaningful. Differences between cash and accrual relate to adjustments such as timing of transfer payments and provisions for bad debts, that would increase or decrease the 2002-03 amounts had they been presented on the accrual basis.

Adjustments for this Ministry, if any, are indicated by superscripted references above and are explained on the page following the Ministry Summary - Reconciliation of 2002-03 Estimates from Cash to Accrual.

RECONCILIATION OF 2002-03 ESTIMATES FROM CASH TO ACCRUAL

VOTE and item   Cash 2002-03 Estimates Adjustments from Cash to Accrual Estimates Presented as Accrual Estimates on Accrual Basis Change from 2002-03 Estimates on Accrual Basis
  CAPITAL $ millions $ millions $ millions $ millions $ millions
1002 Elementary and Secondary Education Program          
3 Support for Elementary and Secondary Education 9.7 - 9.7 16.1 6.4
    9.7 - 9.7 16.1 6.4
  Ministry Total Capital 9.7 - 9.7 16.1 6.4

Note: Amounts are rounded to the nearest one hundred thousand dollars and amounts less than fifty thousand dollars are shown as zero. Totals may not add due to this rounding.

Adjustments from Cash to Accrual - Commencing in 2003-04, Estimates are prepared on the accrual basis of accounting. Information for 2002-03 and earlier years was prepared in the Estimates on the modified-cash basis. Information is provided in the following notes on the adjustments that increase or decrease the 2002-03 amounts to present them on the accrual basis in this reconciliation. The accrual presentation of the 2002-03 Estimates is not an official restatement; it is an approximation reflecting only the significant accrual adjustments as required to allow for a comparison between the 2003-04 and the 2002-03 Estimates on a consistent basis of accounting. (Note: adjustments of less than $0.05 million are not shown )

no adjustments from cash to accrual