Volume 1 17-18

31.6 MB·English

Treasury Board Secretariat

Public Accounts
of Ontario
Ministry Statements
and Schedules
VOLUME 1

2017–2018

TABLE OF CONTENTS
Page
A Guide to the Public Accounts .............................................................................................................. iii

Sources of Additional Information ........................................................................................................... vi

Section 1 ─ Schedules of Revenue and Expenses
Details of Revenue ................................................................................................................................. 1-1

Summary of Revenue by Main Classification and Ministry ..................................................................... 1-16

Summary of Expenses by Standard Accounts Classification and Ministry ............................................. 1-18

Summary of Expenses by Standard Accounts Classification and Ministry  Operating .......................... 1-20

Summary of Expenses by Standard Accounts Classification and Ministry  Capital .............................. 1-22

Ontario Opportunities Fund..................................................................................................................... 1-25

Healthy Homes Renovation Tax Credit ................................................................................................... 1-27

Section 2 ─ Ministry Statements
Accessibility Directorate of Ontario ......................................................................................................... 2-1

Advanced Education and Skills Development ........................................................................................ 2-7

Agriculture, Food and Rural Affairs ......................................................................................................... 2-21

Assembly, Office of the .......................................................................................................................... 2-35

Attorney General ..................................................................................................................................... 2-43

Auditor General, Office of the ................................................................................................................. 2-67

Cabinet Office ......................................................................................................................................... 2-71

Chief Electoral Officer, Office of the ........................................................................................................ 2-77

Children and Youth Services .................................................................................................................. 2-81

Citizenship and Immigration .................................................................................................................... 2-93

Community and Social Services ............................................................................................................. 2-103

Community Safety and Correctional Services......................................................................................... 2-115

Economic Development and Growth / Research, Innovation and Science ............................................. 2-143

Education ................................................................................................................................................ 2-157

Energy .................................................................................................................................................... 2-171

Environment and Climate Change .......................................................................................................... 2-183

Finance ................................................................................................................................................... 2-197

Francophone Affairs, Office of the........................................................................................................... 2-223

Government and Consumer Services ..................................................................................................... 2-229

Health and Long-Term Care ................................................................................................................... 2-249

Indigenous Relations and Reconciliation ................................................................................................ 2-277

Infrastructure .......................................................................................................................................... 2-283

International Trade .................................................................................................................................. 2-295

Labour .................................................................................................................................................... 2-303

Lieutenant Governor, Office of the .......................................................................................................... 2-319

Municipal Affairs / Housing ................................................................................................................ 2-323

Natural Resources and Forestry ............................................................................................................. 2-337

Northern Development and Mines .......................................................................................................... 2-353

Ombudsman Ontario .............................................................................................................................. 2-365

Premier, Office of the .............................................................................................................................. 2-371

Senior Affairs ......................................................................................................................................... 2-375

Status of Women .................................................................................................................................... 2-383

Tourism, Culture and Sport ..................................................................................................................... 2-391

Transportation ......................................................................................................................................... 2-409

Treasury Board Secretariat ..................................................................................................................... 2-429

Greenhouse Gas Reduction .................................................................................................................. 2-453

Trillium Trust Fund ................................................................................................................................. 2-455

i
TABLE OF CONTENTS  Continued
Page
Section 3 ─ Schedules of Debt
Issues of Long-Term Debt ...................................................................................................................... 3-1

Retirement of Long-Term Debt ............................................................................................................... 3-6

Net Change in Short-Term Debt ............................................................................................................. 3-12

Summary of Debt Outstanding ................................................................................................................ 3-13

Outstanding Debt .................................................................................................................................... 3-15

Ontario Electricity Financial Corporation (OEFC) Transactions .............................................................. 3-38

Section 4 ─ Other Supplementary Schedules
Loans and Investments ........................................................................................................................... 4-1

Funds and Other Liabilities ..................................................................................................................... 4-8

Contingent Liabilities – Obligations Guaranteed by the Province of Ontario ........................................... 4-13

Claims Against the Crown....................................................................................................................... 4-15

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PUBLIC ACCOUNTS, 2017-2018

A GUIDE TO THE PUBLIC ACCOUNTS

1 SCOPE OF THE PUBLIC ACCOUNTS
The 2017-2018 Public Accounts of the Province of Ontario comprise the Annual Report and three supporting
volumes:
Volume 1 contains ministry statements and detailed schedules of debt and other items. The ministry
statements reflect the financial activities of the government’s ministries on the accrual basis of
accounting, providing a comparison of appropriations with actual spending. Ministry expenses
include all expenses that are subject to appropriation approved by the Legislative Assembly, but
exclude adjustments arising from consolidation of government organizations whose expenses are
not appropriated.
Volume 2 contains the financial statements of Government Organizations and Business Enterprises that are
part of the government’s reporting entity and other miscellaneous financial statements.
Volume 3 contains the details of payments made by ministries to vendors (including sales tax) and transfer
payment recipients that are not deemed to be prohibited by the Freedom of Information and
Protection of Privacy Act.
2 A GUIDE TO VOLUME 1 OF THE PUBLIC ACCOUNTS
(1) Schedules of Revenue and Expenses
(2) Ministry Statements
Individual ministry statements of financial activity are provided in this section. The following five separate
statements are presented for each ministry as applicable.
(a) “Summary Statement of Expenses and Assets by Program”
This Statement provides an overview of the expenses and assets by program compared with the related
appropriations and previous years’ actuals.
(b) “Statement of Expenses and Assets by Vote and Items”
This statement shows the Items comprised within each ministry Vote. The appropriation for each Item is
analyzed according to funds appropriated through the Estimates or approved by Treasury Board and the
total is compared to the actual amount spent for the fiscal year. Statutory Appropriations represent
payments pursuant to a specific legislative authority and are not included in the Supply Act. Statutory
payments (denoted as “S”) are reported separately. The “program description” narrative contained in the
Estimates is included with the statement to provide the reader with a general description of the program.
(c) “Details of Expenses and Assets by Items and Accounts Classification”
This statement reports the actual ministry expenses and assets for each Vote on the basis of the Accounts
Classification within each Item. Statutory amounts are shown separately under the Accounts Classification
relating to each program.
(d) “Statement of Revenue”
This ministry statement reports the fiscal year revenues by the standard revenue sources used in the
Province’s accounts. A more detailed analysis of amounts within the standard sources is provided where
appropriate. All revenues are deposited to the Consolidated Revenue Fund and reporting by ministry
denotes the revenue collection responsibility only.
(e) “Statement of Repayments of Loans and Investments”
This statement reports on a comparative basis the repayments of loans or recoveries of investments
collected by the ministry. Reporting by a ministry generally denotes responsibility related loans and
investments made from the Consolidated Revenue Fund.
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PUBLIC ACCOUNTS, 2017-2018

(3) Schedules of Debt
This section contains details of debt issued, debt retired, a summary and details of debt outstanding at the
end of the year.
(4) Other Supplementary Schedules
This section contains summarized schedules for ministries’ Loans & Investments, Funds & Other Liabilities,
Contingent Liabilities and Claims Against the Crown.
TERMS AND DEFINITIONS USED
Special Warrants
If the Legislature is not in session and expenditures are required that have not been authorized by an
Interim Appropriation Act or a Supply Act, Special Warrants may be issued to authorize such
expenditures. The amounts provided by Special Warrants in the 2017-18 fiscal year are deducted from
the total amounts for each program to determine the amounts to be voted.
Cost Recovery Items
In cases where the anticipated recovery of costs of an Item is equal to or greater than the expenditures,
the balance of the Item is shown at the nominal value of $1,000.
Statutory Appropriations
Statutory Appropriations represent payments pursuant to a specific legislative authority and are not
included in the Supply Act. Statutory Appropriations are included in the Estimates for information
purposes and are not voted by the Legislature. Amounts required for Statutory Appropriations are
shown, where applicable, as separate entries under the Standard Accounts Classifications details
relating to each Item.
Standard Accounts
Spending is forecast for the fiscal year 2017-18 under Standard Accounts at the Item level. The
descriptions of the contents of the Standard Accounts given below are intended to serve as brief
outlines only and should not be considered all inclusive.
EXPENSES
Salaries and wages
Includes salaries and wages, overtime and other remuneration paid to regular, probationary,
unclassified and other staff; temporary help costs; indemnities and allowances paid to Members of the
Legislative Assembly; and special allowances paid to employees.
Employee benefits
Includes the government’s contribution as an employer to the Canada Pension Plan; the Ontario Public
Service Employees’ Union Pension Plan; the Public Service Pension Plan; Employment Insurance; the
Workplace Safety and Insurance Board; and other employee benefit plans.
Transportation and communication
Includes traveling expenses of employees on government business and recipients of government
services, such as wards of the province; relocation expenses of employees who transferred or recruited;
expenses of moving office furniture and equipment; costs of transportation of goods other than for initial
delivery; mailing costs, such as postage and registration; and communication costs, such as telephone
and data communications.
Services
Includes information services, such as, advertising and communication services provided by
professional agencies and advertising placed directly with the media; rental and purchased repair and
maintenance of machinery, equipment, buildings, land and engineering structures; data processing
services; insurance premiums; and other professional and special services.
Supplies and equipment
Includes provision for the purchase of non-capitalized machinery and equipment and materials, supplies
and utilities.
Transfer payments
Includes refundable income tax credits, grants, subsidies, assistance to persons; the business sector;
non-commercial institutions; and other government bodies.
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PUBLIC ACCOUNTS, 2017-2018

Other transactions
Includes special transactions, such as interest incentives and subsidies; guarantees honoured; losses
on loans; repayable grants; and provision for losses on disposal of capital assets.
ASSETS
ASSETS are balance sheet accounts which require an appropriation in the Estimates. Asset categories
include the following:
Deposits and prepaid expenses
Includes payments in advance of receiving related goods or services or in advance of being earned by
transfer payment recipients, and which will be recorded in a non-asset standard account in a future
fiscal year.
Advances and recoverable amounts
Includes payments to transfer payment recipients that will be repaid to the Province in a future fiscal
year.
Loans and investments
Includes payments to debtors under loan agreements and investments in the shares of Crown
corporations or other entities.
Inventory held for resale
Assets not in service and held for disposal.
Land
Includes land purchased or acquired for use, for preservation, for parks and recreation, for building
sites, for infrastructure and for other program use.
Buildings
Include large and complex high-rise office towers, special-purpose buildings such as prisons and
courthouses, and simple structures such as salt domes and tool sheds. Also includes any construction
required to address occupants’ work function or aesthetic needs over and above of what is provided
within the base accommodation envelope (either owned or leased).
Transportation infrastructure
Is comprised of a complex network of highways, bridges, and related structures and facilities. May
include Salaries and wages and associated Employee benefit costs related to the construction of those
assets.
Dams and engineering structures
Include significant structures not included elsewhere; e.g. water, sewage and electrical distribution
systems, helipads and fuelling systems, stocking ponds, feeding systems, Government Mobile
Communications Equipment (GMCE) towers and like structures.
Machinery and equipment
Includes items such as furniture, fixtures and appliances, hospital and laboratory equipment, and office
machinery and equipment.
Information technology hardware
Encompasses physical data and voice networks, platforms, wireless devices, networks and access
points, mainframe and desktop computers, servers and data repositories, Government Mobile
Communications Equipment, as well as operating systems and related software.
Business application software
Aggregates software components that automate and optimize business functions, processes, tasks and
activities. May include Salaries and wages and associated Employee benefit costs related to the
construction of those assets.
Land and marine fleet
Includes plated motor vehicles that are owned by ministries: passenger vehicles, medium duty, heavy
commercial, and other specialty vehicles. Also includes medium/large boats and ferries.
Aircraft
Encompasses the fixed wing and rotary wing aircraft.
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PUBLIC ACCOUNTS, 2017-2018

SOURCES OF ADDITIONAL INFORMATION

Province of Ontario Annual Report and Consolidated Financial Statements
The government has prepared an Annual Report and the Consolidated Financial Statements, which gives financial
and economic highlights of the past year and reports on performance against the goals set out in the Budget. For
electronic access to the Province of Ontario Annual Report, visit the Treasury Board Secretariat website at
www.ontario.ca/publicaccounts.
The Ontario Budget
The Ontario Government presents a Budget each year, usually in the early spring. This document outlines expected
expense and revenue for the upcoming fiscal year. For electronic access to the Ontario Budget, visit the Ministry of
Finance website at www.fin.gov.on.ca/en/budget/ontariobudgets and click on “Ontario Budget.”
The Estimates of the Province of Ontario
The President of the Treasury Board presents the government’s spending Estimates for the fiscal year commencing
April 1 to members of the Legislative Assembly following the presentation of the Ontario Budget. The Estimates
outline the spending plans of each Ministry that the Legislative Assembly will be asked to approve in the form of the
Supply Act.
For electronic access, go to: www.ontario.ca/estimates.
Ontario Finances
This is a quarterly report on the performance of the government’s Budget for the fiscal year. It covers developments
during a quarter and provides a revised outlook for the remainder of the year.

For electronic access, go to: www.fin.gov.on.ca/en/budget/finances.

Ontario Economic Accounts
This quarterly report contains data on the composition of Ontario’s economic activity.
For electronic access, go to: www.fin.gov.on.ca/en/economy/ecaccts.

NOTE
This publication is available in English and French.
Website: www.ontario.ca/publicaccounts

Le présent document est publié en français et en anglais.
Site Web: www.ontario.ca/comptespublics
vi
section 1
schedules of
revenue and expenses
(unaudited)