Alberta Public Accounts 1990-91

582 Pages·1991·47.7 MB·English

by  Alberta. Treasury Department

Public Accounts
1990-91
m
t 6 1892
ALBERTA EDUCATION LIBRARY
4th FLOOR
11160 JASPER AVENUE
EDMONTON. ALBERTA I5K DU

Public Accounts
1990-91
/dlberra

To His Honour
G. Towers
Lieutenant Governor of Alberta
May it Please Your Honour
The undersigned has the honour to present the Public Accounts of Alberta for the year
ended March 31,1991, in accordance with the requirements of the Financial Administra¬
tion Act.
Dick Johnston
Provincial Treasurer
Edmonton, March 1992
To the Honourable Dick Johnston
Provincial Treasurer
Sir:
In accordance with the provisions of section 77 of the Financial Administration Act, we
have the honour to transmit herewith the Public Accounts of Alberta for the year ended
March 31, 1991 to be laid by you before the Legislative Assembly.
The Public Accounts are presented in a single volume containing financial statements
and other reports, including
1. Consolidated financial statements of the Province of Alberta,
2. Financial statements of the General Revenue Fund,
3. Details of General Revenue Fund expenditure and revenue by department,
4. Financial statements of revolving funds, regulated funds and Provincial
agencies, and
5. Reports that are required to be included with the Public Accounts in
accordance with the Financial Administration Act and other statutes.
In addition to the Public Accounts, a report presenting details of expenditure by payee is
provided as supplementary information.
Respectfully submitted
A. D. O’Brien J. D. Peters, CA
Deputy Provincial Treasurer Controller
Management and Control
Alberta Treasury
Edmonton, March 1992
TABLE OF CONTENTS
Section
1. Consolidated Financial Statements of the
Province of Alberta
2. Financial Statements of the General Revenue
Fund
3. General Revenue Fund Expenditure and
Revenue by Department
4. Financial Statements of Revolving Funds
5. Financial Statements of Regulated Funds
6. Financial Statements of Provincial Agencies
7. Financial Statements of Commercial
Enterprises
Supplementary Information Required by
Legislation or by Direction of the
Provincial Treasurer
9. Alphabetical Index of Funds and Agencies
Digitized by the Internet Archive
in 2018 with funding from
University of Alberta Libraries
https://archive.org/details/albertapublicacc01albe_3
SECTION 1
1990-91
PUBLIC ACCOUNTS
CONSOLIDATED FINANCIAL STATEMENTS
OF THE PROVINCE OF ALBERTA
Contents:
Statement No. Page
Introduction 1.2
Report of the Auditor General 1.3
1.1 Consolidated Statement of Reported Assets,
Liabilities and Net Assets 1.4
1.2 Consolidated Statement of Revenue and Expenditure 1.5
1.3 Consolidated Statement of Changes in Financial
Position 1.5
Notes to the Consolidated Financial Statements 1.6
Schedules to the Consolidated Financial Statements 1.12
Schedule No.
1.1 Cash and Marketable Securities 1.12
1.2 Portfolio Investments 1.13
1.3 Long-term Investments 1.13
1.4 Equity (Deficiency) in Commercial Enterprises 1.14
1.5 Loans and Advances 1.16
1.6 Inventories Held for Resale 1.16
1.7 Unmatured Debt 1.17
1.8 Guarantees and Indemnities 1.17
1.9 Restricted Profits and Equity 1.18
1.10 Revenue 1.19
1.11 Expenditure by Object 1.19
1.12 Operating and Capital Expenditure by Major Function 1.20
1.13 Debenture and Loan Guarantees 1.21
PUBLIC ACCOUNTS 1990-91
CONSOLIDATED FINANCIAL STATEMENTS
OF THE PROVINCE OF ALBERTA
FOR THE YEAR ENDED MARCH 31, 1991
Introduction:
The financial statements in this section are consolidations of the financial statements
of the General Revenue Fund, revolving funds, regulated funds and Provincial agencies,
including those Provincial agencies designated as commercial enterprises, for which
separate financial statements or summaries are presented in sections 2 to 7 inclusive.
The methods of consolidation are described in the Accounting Policy note that forms
part of the financial statements.