Table Of Content1
Accounts
Public
UniversityofAlbertaLibrary
2000-01
Volume
1
Main Financial Statements
GOV
DOC
CA2
SA FN
P711
2000/
2001 v
: .
HSS
Ex
LIBRIS
UNIVERSITATIS
ALBERTENSIS
PublicAccounts,2000-01 1
Table of Contents
Page
Transmittal Letters 3
Introduction to the PublicAccounts 4
Sources ofAdditional Information 4
Financial Reporting Structure 5
General Revenue Fund Financial Statements
ResponsibilityforGeneral Revenue Fund Financial Statements 9
. .
Provincial Auditor's Report 11
Statementof Financial Assets, Liabilities, andAccumulated Deficit 12
StatementofRevenue, Expenditure, andAccumulated Deficit 13
. . .
StatementofCash Flow 14
Notestothe Financial Statements 15
Schedulestothe Financial Statements
Schedule 1 -Accounts Receivable 23
Schedule 2- LoanstoCrown Corporations 23
Schedule 3-OtherLoans 24
Schedule 4-AccountsPayableandAccrued Liabilities 25
Schedule 5-DepositsHeld 25
Schedule 6- Debt 26
Schedule 7-Sinking Funds 27
Schedule 8-Debtby Maturity 28
Schedule 9-GuaranteedDebt 29
Schedule 10- Revenue 31
Schedule 11 - Losson Loansand Investments 32
Schedule 12- NetChangeinNon-cash OperatingActivities 32
Schedule 13- InvestingActivities 33
Fiscal Stabilization Fund
Schedule ofTransfers andAccumulated Balance 37
Summary Financial Statements
ResponsibilityforSummary Financial Statements 41
Provincial Auditor's Report 43
SummaryStatementofFinancialAssets, Liabilities, andAccumulated Deficit 44
Summary StatementofRevenue, Expenditure, andAccumulated Deficit 45
SummaryStatementofCash Flow 46
Notestothe Summary Financial Statements 47
Schedulestothe Summary Financial Statements
Schedule 1 -AccountsReceivable 56
Schedule 2-Loansand MortgagesReceivable 56
Schedule 3- Investmentin Government Enterprises 58
Schedule 4- OtherInvestments 61
Schedule 5-AccountsPayableandAccrued Liabilities 65
Schedule 6-OtherLiabilities 65
Schedule 7- PublicDebt 66
Schedule 8-Sinking Funds 67
Schedule 9- PublicDebtbyMaturity 68
Schedule 10-Guaranteed Debt 70
Schedule 11 - Revenue 72
Schedule 12-Gainsand Losseson investments 73
Schedule 13- NetChangeinNon-cash OperatingActivities 73
Schedule 14- Reporting Entity 74
General Revenue Fund - Details of Debentures 76
Glossary ofTerms 85
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PublicAccounts,2000-01 3
To Her Honour
The Honourable Lynda Haverstock
Lieutenant Governorofthe ProvinceofSaskatchewan
May Please Your Honour:
It
The undersigned hasthe honourto submit herewith the main financial statements ofthe Government ofthe Province of
Saskatchewan forthefiscal yearended March 31 2001
,
Respectfullysubmitted,
Eric Cline
Ministerof Finance
Regina, Saskatchewan
June2001
The Honourable Eric Cline
Ministerof Finance
We havethe honourof presenting herewith the main financial statements ofthe Government ofthe Province of
Saskatchewan forthefiscal yearended March 31 2001
,
Respectfullysubmitted,
Paul Boothe Terry Paton
Deputy Ministerof Finance Provincial Comptroller
Regina, Saskatchewan
June2001
4 PublicAccounts2000-01
Introduction to the Public Accounts
The2000-01 PublicAccounts ofthe Government ofSaskatchewan are organized intotwo reports:
Volume 1 containsthe General Revenue Fund Financial Statements and the Summary Financial Statements. These
arethe main financial statements ofthe Government of Saskatchewan. It also contains information onthe Fiscal
Stabilization Fund.
The General Revenue Fund Financial Statements accountforthefinancial transactions ofthe General Revenue Fund
andthe Province ofSaskatchewan Sinking Funds. All public money is paid intothe General Revenue Fund except
wherethe LegislativeAssembly has directed otherwise. The General Revenue Fund is availableforappropriation for
the public services ofSaskatchewan.
The Summary Financial Statements consolidatethefinancial transactions ofthe General Revenue Fund, Crown
corporations, agencies, boards and commissions. Theseconsolidated statements provide afull accounting ofthe
financial affairs and resources ofall entitiesforwhich the Government is responsible.
The Fiscal Stabilization Fund was established April 1 2000. Its purpose isto stabilizethefiscal position ofthe
,
Governmentfrom yearto yearand tofacilitatetheaccomplishment oflong term objectives.
Volume 1 also contains detailed information on public issue debentures and debentures issued tothe Ministerof
Finance ofCanada.
Volume 2 containsthefollowing:
• details onthe revenue and expenditure ofthe General Revenue Fund; and,
• other information including financial information on the assets, liabilities and residual balances ofsuperannuation and
trustfunds administered bythe Government, and a listing of remissions oftaxes and fees.
InternetAddress
The PublicAccounts areavailable onthe Internetat: http://www.gov.sk.ca/finance
Sources of Additional Information
Financial Statements Compendium
This is a two-part reportcomprised ofthefinancial statements ofvariousgovernment boards, agencies, commissions,
superannuation funds, special purposefundsand institutions, aswell as Crown corporationswhich are accountabletothe
Treasury Board.
Annual Reports ofSaskatchewan Crown Corporations
This is a compendium ofthefinancial reportsofCrown corporationsthatare accountabletothe Crown Investments
Corporation.
BudgetAddress
The GovernmentofSaskatchewan presents a budget each year, usuallyearlyin the spring. Atthistime, a document
containing the BudgetAddress and budget papers istabled.
Saskatchewan Estimates
The Government’sspending estimatesfortheyearcommencing April 1 are presented tothe members ofthe Legislative
Assemblyfollowing presentation ofthe BudgetAddress bythe Ministerof Finance. The Estimatesoutlinethedetailed
estimates ofrevenue, expenditure, loans, advances, and investmentstothe LegislativeAssemblyforapproval in theform
of TheAppropriationAct.
Province ofSaskatchewan Mid-Year Financial Report
This report, released in November, provides an updateon the Province’s revenue, expenditure, and surplus, reflecting
economicchangesand otherdevelopmentstothe mid-pointofthefiscal year. Updates on the Province’s economy, loans,
investments, and debt are also provided.
UNIVERSITY LIBRARY
UNIVERSITY OF ALBERTA
PublicAccounts, 2000-01 5
Financial Reporting Structure
Financial Control and Reporting
Financial Reporting
1 ExamplesofCICCrowncorporationsare:SaskEnergy,SaskPower,SaskTei,SGI,andSTC.
2 ExamplesofTreasuryBoardCrowncorporationsare:AgriculturalCreditCorporationofSaskatchewan,SaskatchewanLiquorand
GamingAuthority,SaskatchewanCropInsuranceCorporationandSaskatchewan PropertyManagementCorporation.
General Revenue Fund
Financial Statements
