Ministry of Training, Colleges and Universities - 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 TRAINING, COLLEGES AND UNIVERSITIES

The Ministry of Training, Colleges and Universities is committed to providing Ontarians with excellent and accountable postsecondary education and training, so their futures and that of the Province will be characterized by continued prosperity, stability and growth.

MINISTRY OF TRAINING, COLLEGES AND UNIVERSITIES - Summary

Accrual 2003-04 Estimates PROGRAMS Cash 2002-03 Estimates Cash 2001-02 Actual
$   $ $
OPERATING      
9,854,146 Ministry Administration Program1 9,849,340 9,710,958
3,538,944,400 Postsecondary Education Program2,3,4 3,148,625,400 2,922,349,632
419,125,000 Training and Employment Program5,6,7 382,096,800 346,359,623
3,967,923,546 Ministry Total Operating 3,540,571,540 3,278,420,213
2,220,323,700 Less: Special Warrants 949,500,000 -
66,203,746 Less: Statutory Appropriations 46,840 45,477
1,681,396,100 < TOTAL OPERATING TO BE VOTED 2,591,024,700 3,278,374,736
3,967,923,546 Ministry Total Operating    
26,000,000 Net Consolidation Adjustment - Ontario Educational Communications Authority (TV Ontario)    
3,993,923,546 TOTAL INCLUDING CONSOLIDATION AND OTHER ADJUSTMENTS    
Assets      
251,675,500 Postsecondary Education Program - -
12,900,000 Training and Employment Program 4,200,000 2,014,700
264,575,500 Ministry Total Assets 4,200,000 2,014,700
174,075,500 Less: Special Warrants - -
90,500,000 < TOTAL ASSETS TO BE VOTED 4,200,000 2,014,700

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 3,540,571,540  
1.2 2001-02 Public Accounts   3,273,420,213
2. Government Reorganization    
2.1 Transfer of functions from other Ministries   5,000,000
  3,540,571,540 3,278,420,213

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 from2002-03 Estimates on Accrual Basis
    $ millions $ millions $ millions $ millions $ millions
  OPERATING          
3001 Ministry Administration Program          
1 Ministry Administration1 9.8 (0.1) 9.7 9.8 0.1
S Minister’s Salary, the Executive Council Act - - - - -
S Parliamentary Assistant’s Salary, the Executive Council Act - - - - -
    9.8 (0.1) 9.8 9.9 0.1
3002 Postsecondary Education Program          
1 Colleges and Universities2 2689.5 (13.9) 2675.6 3132.3 456.7
2 Student Support3 459.2 (134.3) 324.8 340.7 15.8
S Bad Debt Expenses for Student Loans, the Financial Administration Act4 - 82.8 82.8 66 16.8
    3148.6 (65.5) 3083.2 3538.9 455.8
3003 Training and Employment Program          
1 Policy and Intergovernmental5 54.6 (0.2) 54.4 57.9 3.5
2 Employment Preparation6 198.3 1.9 200.2 215 14.8
3 Apprenticeship and Training Services7 129.2 (0.6) 128.6 146.1 17.5
S Bad Debt Expenses for Loans for Tools, the Financial Administration Act - - - 0.1 0.1
    382.1 1.1 383.2 419.1 35.9
  Ministry Total Operating 3540.6 (64.4) 3476.1 3967.9 491.8

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. (0.1) 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
2. (0.4) 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
  (13.5) 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)
3. (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
  (134.1) adjustment for the difference between payments that are required under the program (cash basis) and the
anticipated cost to the Province related to students enrolled during the year (accrual basis)
4. 82.8 amounts owed to the Province that are expected to become uncollectible in the year (bad debts expense was not reflected on the cash basis)
5. (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
6. (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
  2.2 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)
7. (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
  0.1 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)
(64.4) << Total Adjustments

MINISTRY OF TRAINING, COLLEGES AND UNIVERSITIES - Capital Summary

Accrual 2003-04 Estimates PROGRAMS Cash 2002-03 Estimates Cash 2001-02 Actual
$   $ $
CAPITAL      
87,055,000 Postsecondary Education ProgramA 54,000,000 41,010,583
10,000,000 Training and Employment Program 10,000,000 4,684,396
97,055,000 Ministry Total Capital 64,000,000 45,694,979
63,041,200 Less: Special Warrants 4,000,000 -
34,013,800 < TOTAL CAPITAL TO BE VOTED 60,000,000 45,694,979
97,055,000 Ministry Total Capital    
1,465,000 Net Consolidation Adjustment - Ontario Educational Communications Authority (TV Ontario)    
98,520,000 TOTAL INCLUDING CONSOLIDATION AND OTHER ADJUSTMENTS    

RECONCILIATION TO PREVIOUSLY PUBLISHED DATA

DETAILS 2002-03 Estimates 2001-02 Actual
CAPITAL $ $
1. Previously Published Data    
1.1 2002-03 Printed Estimates 54,000,000  
1.2 2001-02 Public Accounts   45,694,979
2. Supplementary Estimates    
2.1 2002-03 Supplementary Estimates 10,000,000  
  64,000,000 45,694,979

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 2002-03 Estimates Presented as Accrual 2003-04 Estimates on Accrual Basis Change from 2002-03 Estimates on Accrual Basis
    $ millions $ millions $ millions $ millions $ millions
  CAPITAL          
3002 Postsecondary Education Program          
3 Support for Postsecondary EducationA 54.0 1.5 55.5 87.1 31.6
    54.0 1.5 55.5 87.1 31.6
3003 Training and Employment Program          
4 Apprenticeship and Training Services 10.0 - 10.0 10.0 -
    10.0 - 10.0 10.0 -
  Ministry Total Capital 64.0 1.5 65.5 97.1 31.6

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
A. 1.5 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)
1.5 << Total Adjustments