Back to table of contents

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.

MANAGEMENT BOARD SECRETARIAT

Management Board Secretariat (MBS) delivers quality services, effectively manages government resources (people, money, realty, information and information technology, and government records) and provides ministries with standards, leadership and integrated solutions to achieve government priorities.

MANAGEMENT BOARD SECRETARIAT - Summary

Accrual 2003-04 Estimates PROGRAMS Cash 2002-03 Estimates Cash 2001-02 Actual
$   $ $
OPERATING      
47,233,112 Ministry Administration Program1 44,149,629 43,816,563
66,347,500 Realty Services Program2,3 72,735,800 69,561,406
817,197,000 Corporate Controllership Program4,5,6,7 1,647,948,100 38,788,702
83,747,000 Information and Information Technology Program8,9,10 81,988,900 110,851,727
353,581,300 Shared Services Program11,12,13 200,646,200 293,565,591
9,786,200 Archives of Ontario Program14 9,283,500 7,793,625
1,377,892,112 Ministry Total Operating 2,056,752,129 564,377,614
874,222,800 Less: Special Warrants 1,350,334,700 -
709,612 Less: Statutory Appropriations 1,862,729 825,798
502,959,700 < TOTAL OPERATING TO BE VOTED 704,554,700 563,551,816
1,377,892,112 Ministry Total Operating    
(62,286,000) Net Consolidation Adjustment - Ontario Realty Corporation    
1,315,606,112 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 TO PREVIOUSLY PUBLISHED DATA

DETAILS 2002-03 Estimates 2001-02 Actual
OPERATING $ $
1. Previously Published Data    
1.1 2002-03 Printed Estimates 1,656,752,129  
1.2 2001-02 Public Accounts   564,377,614
2. Supplementary Estimates    
2.1 2002-03 Supplementary Estimates 400,000,000  
  2,056,752,129 564,377,614

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 2003-04 Estimates on Accrual Basis 2002-03 Estimates on Accrual Basis
  OPERATING $ millions $ millions $ millions $ millions $ millions
1801 Ministry Administration Program          
1 Ministry Administration1 43.8 (0.6) 43.2 46.9 3.7
2 Minister Without Portfolio 0.2 - 0.2 0.2 -
S Minister’s Salary, the Executive Council Act - - - - -
S Parliamentary Assistant’s Salary, the Executive Council Act - - - - -
  Minister Without Portfolio Salary, the Executive Council Act - - - - -
    44.1 (0.6) 43.5 47.2 3.7
1802 Realty Services Program          
1 Realty Services2 72.7 (4.5) 68.2 66.2 (2.0)
S Bad Debt Expense, the Financial Administration Act3 - 3.6 3.6 0.1 (3.4)
    72.7 (1.0) 71.7 66.3 (5.4)
1803 Corporate Controllership Program          
1 Business and Resource Planning and Monitoring4 10.7 (0.5) 10.2 16.3 6.1
2 Integrated Internal Audit Services5 2.3 (0.8) 1.6 4.1 2.6
3 Enabling Government Restructuring - - - - -
4 Human Resource Policy and Planning6 17.7 (0.8) 16.9 35.3 18.3
5 Contingencies7 1,617.2 (356.1) 1,261.1 761.5 (499.6)
    1,647.9 (358.1) 1,289.8 817.2 (472.6)
1804 Information and Information Technology Program          
1 Information and Information Technology Policy8 19.8 (0.7) 19.1 29.3 10.2
2 nformation and Information Technology Solutions9 17.4 (0.2) 17.1 5.9 (11.2)
3 Information and Information Technology Services10 44.8 (1.8) 43.0 48.6 5.6
    82.0 (2.8) 79.2 83.7 4.5
1805 Shared Services Program          
1 Business Services11 29.6 (4.1) 25.6 40.7 15.1
2 Employee and Pensioner Benefits (Government Costs)12 146.3 (144.2) 2.1 282.4 280.3
3 Special Employment Programs13 22.9 (0.2) 22.7 30.0 7.3
S Payments to private sector collection agencies, the Financial Administration Act 1.8 - 1.8 0.5 (1.3)
    200.6 (148.5) 52.2 353.6 301.4
1806 Archives of Ontario Program          
1 Archives of Ontario14 9.3 (0.3) 9.0 9.8 0.8
    9.3 (0.3) 9.0 9.8 0.8
  Ministry Total Operating 2,056.8 (511.3) 1,545.5 1,377.9 (167.6)

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. (0.6) 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 - "Employee and Pensioner Benefits (Government Costs)"
2. (3.0) adjustment to remove lease payments (cash basis) and reflect the full cost of new leases in the first year (accrual basis) for those leases that, on an accrual basis, are considered to finance a purchase
  (1.5) adjustment to remove payments (cash basis), which on the accrual basis would have been reflected in the
expenses of a previous fiscal year
3. 3.6 amounts owed to the Province that are expected to become uncollectible in the year (bad debts expense was not reflected on the cash basis)
4. (0.5) 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 - "Employee and Pensioner Benefits (Government Costs)"
5. (0.8) 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 - "Employee and Pensioner Benefits (Government Costs)"
6. (0.8) 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 - "Employee and Pensioner Benefits (Government Costs)"
7. (229.4) adjustment to remove the payments provided for in the contingency fund (cash basis), which on the accrual basis would have been reflected in the expenses of a previous fiscal year
  (126.7) adjustment for severance paid to employees (cash basis), which on the accrual basis would have been reflected in the expenses of a previous fiscal year
8. (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 - "Employee and Pensioner Benefits (Government Costs)"
9. (0.2) 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 - "Employee and Pensioner Benefits (Government Costs)"
10. (0.8) 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 - "Employee and Pensioner Benefits (Government Costs)"
  (1.0) adjustment for differences between when payments are made to suppliers (cash basis) and when the goods and services are received (accrual basis)
11. (4.1) 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 - "Employee and Pensioner Benefits (Government Costs)"
12. (188.3) adjustment to reconcile payments made by Management Board Secretariat to pension boards, and for retiree
benefits (cash basis) with the employer share pension costs (accrual basis)
  44.1 adjustment to reflect the accounting treatment of legislative severance and vacations earned by all government
employees (accrual basis)
  Note: commencing in 2003-04, all employer share pension costs (accrual basis) will be reflected in the Estimates of
Management Board Secretariat only, on behalf of all government employees
13. (0.2) 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 - "Employee and Pensioner Benefits (Government Costs)"
14. (0.3) 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 - "Employee and Pensioner Benefits (Government Costs)"
(5.2) << Total Adjustments

MANAGEMENT BOARD SECRETARIAT - Capital Summary

Accrual 2003-04 Estimates PROGRAMS Cash 2002-03 Estimates Cash 2001-02 Actual
$   $ $
CAPITAL      
9,657,700 Realty Services ProgramA 37,100,000 22,539,247
1,000,000 Corporate Controllership Program - -
4,500,000 Information and Information Technology Program 5,000,000 10,623,583
1,000 Archives of Ontario Program 6,914,000 -
15,158,700 Ministry Total Capital 49,014,000 33,162,830
11,842,800 Less: Special Warrants 29,577,400 -
3,315,900 < TOTAL CAPITAL TO BE VOTED 19,436,600 33,162,830
15,158,700 Ministry Total Capital    
15,158,700 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 2002-03 Estimates Presented to Accrual 2003-04 Estimates on Accrual as Accrual Basis Change from 2002-03 Estimates on Accrual Basis
    $ millions $ millions $ millions $ millions $ millions
  CAPITAL          
1802 Realty Services Program          
2 Realty ServicesA 37.1 (2.8) 34.3 9.7 (24.6)
    37.1 (2.8) 34.3 9.7 (24.6)
1803 Corporate Controllership Program          
6 Emergency Management and Security - - - 1.0 1.0
    - - - 1.0 1.0
1804 Information and Information Technology Program          
4 Information and Information Technology Services 5.0 - 5.0 4.5 (0.5)
    5.0 - 5.0 4.5 (0.5)
1806 Archives of Ontario Program          
2 Archives of Ontario 6.9 - 6.9 - (6.9)
    6.9 - 6.9 - (6.9)
  Ministry Total Capital 49.0 (2.8) 46.2 15.2 (31.0)

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
A. (4.2) adjustment to remove payments (cash basis), which on the accrual basis would have been reflected in the
expenses of a previous fiscal year
1.4 adjustment to remove lease payments (cash basis) and reflect the full cost of new leases in the first year (accrual basis) for those leases that, on an accrual basis, are considered to finance a purchase
(2.8) << Total Adjustments