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 |