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 |