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public 
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1985-86 



volume 1 — financial statements 



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ISSN 0381-2375 

public 
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1985-86 
volume 1 — financial statements 



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ONTARIO 



PUBLISHED BY THE MINISTRY OF TREASURY AND ECONOMICS 



Queen's Printer for Ontario, 1986 



To The Honourable Lincoln MacCauley Alexander, P.C., Q.C., C.St.J. 
Lieutenant Governor of the Province of Ontario 



B.A 



May It Please Your Honour: 

The undersigned has the honour to present, to Your Honour, the Public Accounts 
of the Province of Ontario for the fiscal year ended March 31, 1986, in accordance with 
the requirements of the Ministry of Treasury and Economics Act. 

Respectfully submitted, 




Honourable Robert F. Nixon 

Treasurer of Ontario and 
Minister of Economics 



Toronto, August 1, 1986 



TREASURER'S REPORT 

It is with pleasure that I present the 1985-86 Public Accounts of the Province of 
Ontario for the fiscal year ended March 31 , 1986. 

To assist readers, the organization and content of the Public Accounts is described 
in A Guide to Public Accounts on page viii of this volume. 

Comments or queries will be welcomed and should be directed to the Financial 
Information and Accounting Policy Branch, Office of the Treasury, Ministry of Treasury 
and Economics. 




Honourable Robert F. Nixon 

Treasurer of Ontario and 
Minister of Economics 



Toronto, August 1, 1986 



TABLE OF CONTENTS 

Page 

A Guide to Public Accounts viii 

Sources of Additional Information x 

Section 1 — Financial Statements 

Summary of Significant Accounting Policies 1-2 

Statement of Financial Position 1-4 

Statement of Consolidated Revenue Fund Transactions 1-5 

Statement of Budgetary Revenue 1-6 

Statement of Budgetary Expenditure 1-7 

Statement of Non-Budgetary Transactions 1-8 

Statement of Debt Transactions 1-9 

Schedule of Extraordinary Adjustments 1-10 

Notes to the Financial Statements 1-11 

Provincial Auditor's Opinion 1-16 

Section 2 — Schedules to Financial Statements 

Statement of Budgetary Revenue 

Details of Budgetary Revenue 2-3 

Summary of Budgetary Revenue by Main Classification and Ministry 2-8 

Statement of Budgetary Expenditure 

Details of Budgetary Expenditure 2-10 

Summary of Budgetary Expenditure by Standard Accounts Classification and Ministry 2-16 

Statement of Non-Budgetary Transactions 

Repayments of Loans, Advances and Investments 2-18 

Loans, Advances and Investments 2-20 

Deposits to Pension and Related Benefit Funds and Trust and Special Purpose Accounts 2-21 

Payments from Pension and Related Benefit Funds and Trust and Special Purpose Accounts 2-24 

Statement of Debt Transactions 

Proceeds of Loans 2-26 

Retirements of Loans 2-27 

Statement of Ontario Hydro Transactions 2-28 

Schedule of Extraordinary Adjustments 2-29 

Statement of Financial Position 

Cash and Temporary Investments 2-30 

Advances and Investments — Corporations, Boards and Commissions 2-30 

Investments in Water Treatment and Waste Control Facilities 2-31 

Loans to Local Governments 2-31 

Other Loans 2-32 

Advances to Ontario Hydro 2-33 

Accumulated Deficit 2-33 

Pension and Related Benefit Funds 2-33 

Deposits with the Province of Ontario Savings Office 2-33 

Trust and Special Purpose Accounts 2-34 

Summary of Debt Incurred 2-36 

Outstanding Debt Incurred 2-38 

Contingent Liabilities 2-44 

Claims Against the Crown 2-49 

Ten Year Review 

Consolidated Revenue Fund Transactions 2-50 

Financial Position 2-51 



Vi 



TABLE OF CONTENTS — Concluded 

Section 3 — Miscellaneous Statements Page 

Public Service Superannuation Fund 3-3 

Legislative Assembly Retirement Allowances Account 3-5 

Superannuation Adjustment Fund 3-6 

Provincial Judges Benefits Fund 3-11 

The Province of Ontario Savings Office 3-13 

Motor Vehicle Accident Claims Fund 3-15 

The Financial Administration Act — Losses 3-17 

The Ministry of Revenue Act — Remissions 3-17 

Accounts Payable 3-18 

Accounts Receivable 3-19 

Section 4 — Ministry Statements 

Summary of Appropriations and Actual Expenditure 4-3 

Agriculture and Food 4-5 

Office of The Assembly 4-23 

Attorney General 4-31 

Cabinet Office 4-51 

Office of the Chief Election Officer 4-59 

Citizenship and Culture 4-65 

Colleges and Universities 4-81 

Community and Social Services 4-93 

Consumer and Commercial Relations 4-103 

Correctional Services 4-121 

Education 4-131 

Energy 4-147 

Environment 4-161 

Government Services 4-175 

Health , 4-193 

Housing 4-213 

Industry, Trade and Technology 4-231 

Intergovernmental Affairs 4-245 

Justice Policy 4-253 

Labour 4-259 

Office of the Lieutenant Governor 4-277 

Management Board of Cabinet 4-283 

Municipal Affairs 4-297 

Natural Resources 4-309 

Northern Development and Mines 4-325 

Office of the Ombudsman 4-337 

Office of The Premier 4-343 

Office of the Provincial Auditor 4-349 

Resources Development Policy 4-355 

Revenue 4-361 

Skills Development 4-377 

Social Development Policy 4-383 

Solicitor General 4-389 

Tourism and Recreation 4-401 

Transportation and Communications 4-415 

Treasury and Economics 4-439 

Office Responsible for Women's Issues 4-463 

Index to Expenditure 4-469 



Vll 



PUBLIC ACCOUNTS, 1985-86 



A GUIDE TO PUBLIC ACCOUNTS 

1. Scope of the Public Accounts 

The 1985-86 Public Accounts of the Province of Ontario comprise three volumes: 
Volume 1 contains the financial statements of the Province and schedules of supporting information. 
Volume 2, a supplementary volume, contains the financial statements of those provincial crown corporations, 
boards and commissions in which the Province has an investment or which have borrowed from the Province or 
from others with a guarantee by the Province. Also included are selected agencies and certain significant opera- 
tional agencies which are funded in whole or in part by revenues generated from their operations. 
Volume 3, also a supplementary volume, contains the details of expenditures required by the Standing Public Ac- 
counts Committee. 

2. A Guide to Volume 1 of the Public Accounts 

(1) Financial Statements 

The financial statements of the Province are presented on a comparative basis and rounded to millions of dol- 
lars. The financial statements and notes disclose, in summary, the major financial activities of the Province in 
the fiscal period and report on the significant aspects of the financial position at the close of the fiscal period. 
Also included in this section is a summary of the Province's significant accounting policies. 

(2) Schedules to the Financial Statements 

The schedules to the financial statements report in greater detail and to the nearest dollar the content of the var- 
ious financial statements. Supplementary analyses of both budgetary revenue and budgetary expenditure are 
provided. Also included are complete details of direct debt obligations and contingent liabilities at the fiscal 
year end, and a ten year review of both the Consolidated Revenue Fund transactions and the financial assets 
and liabilities. 

(3) Miscellaneous Statements 

Statements of certain special purpose accounts and other supplementary financial data are provided in this sec- 
tion. The financial statements of the Province of Ontario Savings Office, a branch of the Ministry of Revenue, 
also appear in this section. 

(4) Ministry Statements 

A Government-wide tabular Summary of Appropriations and Actual Expenditure is provided as an introduc- 
tion to this section on page 4-3. Individual ministry reports of financial activity are provided on pages 4-5 to 4- 
468. The following six separate statements are presented for each ministry as applicable. 

(a) "Statement of Expenditure by Program" 

This Statement provides an overview of the expenditures of each ministry. It shows, by ministry program and in 
total for the ministry, the amount of the current year's actual expenditures which is compared with the related 
appropriation for the current year and the previous year's actual expenditures. Ministry totals for budgetary ex- 
penditures and non-budgetary expenditures are also shown. 

(b) "Statement of Expenditure by Program and Activity" 

This statement, prepared for each ministry program, is designed to show the activities comprising the program. 
The appropriation for each activity is analyzed according to funds appropriated through the Expenditure Esti- 
mates or approved by Management Board and the total is compared to the actual amount spent for the fiscal 
year. Statutory payments are reported separately. The "program description" narrative contained in the Expen- 
diture Estimates is included with the statement to provide the reader with a general description of the program. 

(c) "Details of Expenditure by Activity and Standard Accounts Classification" 

This statement reports actual ministry expenditures for each program on the basis of the Standard Accounts 
Classification within each activity. Statutory Appropriations and Non-Budgetary Expenditures are not Standard 
Accounts. Amounts required for Statutory Appropriations and Non-Budgetary Expenditures are shown, where 
applicable, as separate entries under the Standard Accounts Classification details relating to each Activity. 



viii 



PUBLIC ACCOUNTS, 1985-86 



The following is a brief outline of the types of budgetary expenditures included in each of the eight Standard 
Accounts comprising the Standard Accounts Classification: 

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 As- 
sembly; and special allowances paid to public servants. 

Employee Benefits 

Includes the government's contribution as an employer to the Canada Pension Plan; the Public Service Su- 
perannuation Fund; the Unemployment Insurance Fund; the Workers' Compensation Board; and other 
employee benefit plans. 

Transportation and Communication 

Includes travelling expenses of public servants on government business and recipients of government 
services, such as wards of the Province; relocation expenses of public servants who are transferred or re- 
cruited; 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 tele- 
phone, telegram, and data communications. 

Services 

Includes information services, such as, advertising provided by professional agencies and advertising 
placed directly with the media; rental and the purchased repair and maintenance of machinery, equipment, 
buildings, land and engineering structures; data processing services; insurance premiums; and other profes- 
sional and special services. 

Supplies and Equipment 

Includes provision for the purchase of all machinery and equipment, both new and used; and the purchase 

of all materials, supplies and utilities. 

Acquisition/Construction of Physical Assets 

Includes all costs of acquisition and construction by contract of new and used buildings and engineering 

structures; and the cost of acquisition of land. 

Transfer Payments 

Includes grants, subsidies, assistance to persons; the business sector; non-commercial institutions; and 

other government bodies. 

Other Transactions 

Includes special transactions, such as Ontario Development Corporation — Loan Forgiveness and Guaran- 
tees: Municipal Taxes on A.R.D. A. owned property: and repayable grants. 

(d) "Statement of Budgetary Revenue" 

This ministry statement reports on a comparative basis the fiscal year revenues analyzed by the thirteen stan- 
dard 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 re- 
porting by ministry denotes the revenue collection responsibility only. 

(e) "Statement of Repayments of Loans, Advances 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 for the related loans, advances and 
investments made from the Consolidated Revenue Fund. 

(f) "Statements of Deposits to Pension and Related Benefit Funds and Trust and Special Purpose Accounts" 
This statement reports on a comparative basis the deposits into appropriate accounts. Reporting by a ministry 
generally denotes responsibility for the related trust administration account. 



ix 



PUBLIC ACCOUNTS, 1985-86 



SOURCES OF ADDITIONAL INFORMATION 

The Ontario Budget 

The government presents a Budget each year, usually in the early spring. The background and implications of any 
new tax proposals are contained in the Budget papers, which include the Budget Statement, Budget Measures, the 
fiscal plan and other information. Copies may be obtained free from the Ontario Government Bookstore, 880 Bay 
Street, Toronto, or by writing to the Publications Services Section, 5th Floor, 880 Bay Street, Toronto, Ontario, 
M7A 1N8. 

The Estimates of the Province of Ontario 

The government's spending estimates for the fiscal year commencing April 1 are presented to members of the Legisla- 
tive Assembly following the presentation of the Ontario Budget by the Treasurer. 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 and vari- 
ous other appropriation acts. Supplementary estimates are tabled as required during the fiscal year. Copies of the esti- 
mates may be obtained free from the Ontario Government Bookstore, 880 Bay Street, Toronto or by writing to the 
Publications Services Section, 5th Floor, 880 Bay Street, Toronto, Ontario, M7A 1N8. 

Province of Ontario Financial Report 

The Financial Report is issued annually for the fiscal year ending March 31 to Members of the Legislature, financial 
community and the public, usually in late July or early August. This report highlights the major aspects of Ontario's 
finances and presents summarized financial statements for the fiscal year ended. The report is available free from the 
Ontario Government Bookstore, 880 Bay Street, Toronto, Ontario, M7A 1N8. 

Ontario Finances 

This is a quarterly report on the government's Budget for the fiscal year. It covers developments during the fiscal year 
and provides a revised outlook for the remainder of the year. Copies may be obtained free by writing to the Ministry 
of Treasury and Economics, Communications Branch, 5th Floor, Frost Building South, 7 Queen's Park Crescent, 
Toronto, Ontario, M7A 1Y7. 

Ontario Statistics 

This report, which is published every other year, supplies information on four areas — the Land, the People, the 
Economy and the Government. It will be published in 1986 and is available from the Ontario Government Bookstore, 
880 Bay Street, Toronto, or by writing to the Publications Services Section, 5th Floor, 880 Bay Street, Toronto, 
Ontario, M7A 1N8. Price $15. 

Ontario Economic Accounts 

This quarterly report contains data on changes in Ontario's economic growth. Copies may be obtained free by writing 
to the Ministry of Treasury and Economics, Office of Economic Policy, 5th Floor, Frost Building North, 95 Grosve- 
nor Street, Toronto, Ontario, M7A 1Z1. 

Demographic Bulletin 

This bulletin provides statistics on the components of population changes in Ontario and is produced intermittently 
during a year. Copies may be obtained free from the Ontario Government Bookstore, 880 Bay Street, Toronto, or by 
writing to the Publications Services Section, 5th Floor, 880 Bay Street, Toronto, Ontario, M7A 1N8. 



section 1 



financial statements 



1-2 PUBLIC ACCOUNTS, 1985-86 

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

THE ACCOUNTING BASIS 

The financial statements, prepared using the concept of a Consolidated Revenue Fund, have been designed pri- 
marily to provide an accounting of the financial resources appropriated by the Ontario Legislature. The policies and 
practices followed by the Province, under which the financial transactions of government ministries are recorded and 
displayed as Consolidated Revenue Fund cash inflows and outflows, best accommodate reporting to the Legislature. 

The cash basis of accounting used by the Province is modified to allow for an additional thirty days to pay for 
debts incurred during the fiscal year just ended. Cash inflows, on the other hand, are closed at March 31 for cash 
received or in transit. 

Commencing in fiscal year 1985-86, loans and advances made to Crown corporations, boards and commissions 
are recorded as financial assets if they are expected to be repaid and have specific terms and conditions. The asset va- 
lues are periodically adjusted when it can be reasonably determined that the value of the underlying security for the 
loans and advances has diminished, and when the Province's asset is not likely to be fully recovered. Equity holdings 
in Crown corporations are valued at a nominal amount of $1 . 

Prior to 1985-86, loans and advances made to, and investments made in Crown corporations, boards and commis- 
sions were recorded as financial assets. In some cases, the funds required to repay the advances and loans were effec- 
tively provided out of provincial expenditure appropriations. As announced in the October 24, 1985 Ontario Budget, 
certain advances, loans and investments in corporations, boards and commissions have been written down or for- 
given. The write offs or loan forgiveness are classified as extraordinary adjustments since they are not typical of nor- 
mal government activities, and are not considered as recurring factors in any evaluation of ordinary government oper- 
ations. The extraordinary adjustments are reported in the Schedule of Extraordinary Adjustments and explanations 
are provided in the Notes to the Financial Statements. 

The accounting of the Province's transactions is recorded under three categories. 

BUDGETARY TRANSACTIONS 

Budgetary transactions are the revenue and expenditure activities of the Government. 
Revenue 

Includes revenue raised through taxation, premiums, fees, licences and permits, payments from the Federal 
Government under fiscal arrangements and shared-cost programs, and income from investments. 
Expenditures 

Expenditures on government programs include payments for goods and services, interest on debt for provin- 
cial purposes, salaries, transfer payments to individuals, local governments and institutions, subsidies and grants, 
and the acquisition and creation of fixed assets. 

NON-BUDGETARY TRANSACTIONS 

Non-budgetary transactions are the lending, investment and trust administration activities of the Government, in- 
cluding loans, advances and investments, pension and related benefit funds and other trust and special purpose 
accounts. These transactions affect only asset and liability accounts. 
Loans, advances and investments 

This category includes the government lending and investment activity in various Crown corporations, agen- 
cies and local governments. 
Pension and related benefit funds 

Pension and related benefit funds consist of all employee and employer contributions and interest earnings of 
the funds which are mainly for government employees, members of the legislature, provincial judges, the Super- 
annuation Adjustment Fund, less payments made from these funds. 
Trust and special purpose accounts 

Trust and special purpose accounts arise from the Province's trust administration activity for government 
ministries, agencies and the private sector. 

FINANCING TRANSACTIONS 

Financing transactions show the issuance and repayment of securities. 
Debt transactions 

Provincial purpose transactions are the borrowing and repayment activities for its own purposes. 

Ontario Hydro transactions 

Ontario Hydro transactions relate to amounts borrowed by the Province on behalf of Ontario Hydro. The 
Province issues securities, and advances the proceeds to Ontario Hydro in exchange for bonds with like terms and 
conditions. These transactions and the ensuing retirement and debt servicing costs are the result of a financing al- 
ternative and are not a part of the Province's own budget plan. 



PUBLIC ACCOUNTS, 1985-86 1-3 

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES — Concluded 

FINANCIAL ASSETS, ACCUMULATED DEFICIT AND LIABILITIES 

Financial assets 

Advances to Ontario Hydro represent the face value of funds advanced to Ontario Hydro, stated in Cana- 
dian dollars using the year end rate of exchange. 

All other financial assets are claims by the Consolidated Revenue Fund on other parties and have been 
created by cash transactions. Since expenditures on fixed assets do not represent financial claims on other parties 
and are not considered to differ from any other service to the public, they are not reported as financial assets but 
are expensed as budgetary items in the year of acquisition. 
Accumulated deficit 

The accumulated deficit of the Province is the excess of liabilities over financial assets, representing the accu- 
mulation of all budgetary deficits and surpluses since Confederation. The year-to-year change in the accumulated 
deficit is the amount by which budgetary revenues exceed or are less than budgetary expenditures. 
Liabilities 

The liabilities are claims by other parties on the Consolidated Revenue Fund. 

Debt incurred for provincial purposes comprises debentures, notes and treasury bills which are recorded at 
the face value of the debt instrument, or in the case of the foreign currency denominated debt, at the Canadian 
dollar equivalent. Discount, premium and commission expenses are treated as current year budgetary transac- 
tions. The general resources of the Province are used for the continued orderly retirement of debt and no sinking 
funds are maintained for this purpose. 

Other liabilities include pension and related benefit funds, deposits with the Province of Ontario Savings 
Office and trust and special purpose accounts as described under Non-budgetary transactions. 
Contingent liabilities 

The contingent liabilities of the Province consist of guarantees by the Treasurer of Ontario and material 
claims against the Crown. 

FOREIGN CURRENCY TRANSLATION 

Proceeds and retirements of loans denominated in foreign currencies are recorded as Financing transactions 
at the Canadian dollar equivalent using the rate of exchange prevailing on the day of the transaction. Debt pay- 
able and contingent liabilities are translated to Canadian dollars at year end rates of exchange. 

In the case of outstanding debt issued on behalf of Ontario Hydro, the offsetting advances to Ontario Hydro 
are similarly translated at year end rates of exchange and, therefore, there is no exchange gain or loss to be re- 
corded. In the case of outstanding debt incurred for provincial purposes, exchange gains or losses are recorded as 
Budgetary transactions. 



1-4 



PUBLIC ACCOUNTS, 1985-86 



STATEMENT OF FINANGIAL POSITION 

as at March 31, 1986 
($ millions) 



1986 



1985 



Financial assets 

Cash and temporary investments (note 2) 

Advances — corporations, boards and 

commissions (note 3) 

Investments in water treatment and waste control 

facilities (at cost less recoveries) (note 4) 

Loans to local governments 

Other loans (note 5) 

Advances to Ontario Hydro, secured by bonds (note 6) 

Total financial assets 

Accumulated Deficit 

Liabilities 

Debt incurred for provincial purposes (note 7) 

Pension and related benefit funds (note 8) 

Deposits with the Province of Ontario Savings Office . 
Trust and special purpose accounts 

Total liabilities for provincial purposes 

Debt incurred for Ontario Hydro (note 7) 

Contingent liabilities (note 9) 



2,118 



715 



2,126 



3,482 



510 


1,028 


588 


626 


54 


145 


3,985 


7,407 


8,189 


8,206 


12,174 


15,613 


29,249 


22,848 


41,423 


38,461 


26,695 


24,593 


5,397 


4,708 


717 


655 


425 


299 


33,234 


30,255 


8,189 


8,206 


41,423 


38,461 


15,963 


14,220 



See accompanying Summary of significant accounting policies and Notes to the financial statements. 



Approved on behalf of the Ministry of Treasury and Economics: 




B. A. SMITH, Deputy Treasurer of Ontario and Deputy Minister of Economics 




D.S. McCOLL, Assistant Deputy Minister, Office of the Treasury 



PUBLIC ACCOUNTS, 1985-86 



1-5 



STATEMENT OF CONSOLIDATED REVENUE FUND TRANSACTIONS 



Budgetary Transactions 

Revenue 

Expenditure 

Budgetary deficit — before 
extraordinary adjustments 

Extraordinary adjustments . . . 
(note 1 and schedule) 

Budgetary deficit 

Non-Budgetary Transactions (net) 

Pension and related benefit funds 695 

Loans, advances and investments 273 

Trust and special purpose accounts 137 

Non-budgetary contribution (net) — 
before extraordinary adjustments 

Extraordinary adjustments 

Total non-budgetary contribution 

Net Cash Requirements 

Financing 

Debt Transactions 

Proceeds of loans net of retirements .... 

Increase (Decrease) in cash 

and temporary investments 

Total Financing 



for the year ended March 31, 1986 
($ millions) 






Budget 
1986 


Actual 
1986 


Actual 
1985 


25,696 


26,059 
28,789 


23,765 


28,496 


26,431 


2,800 


2,730 


1 


3,699 


3,671 





6,499 



1,105 
3,181 

4,286 

2,213 



1,996 



(217 ) 
2,213 



689 

248 
188 



6,401 



1,125 
3,166 

4,291 

2,110 



2,102 



(8) 



615 

259 

90 



2,666 



2,666 



964 



964 



2,110 



1,702 



2,090 



388 
1,702 



Net cash requirements — before 
extraordinary adjustments 



1,695 



1,605 



1,702 



See accompanying Summary of significant accounting policies and Notes to the financial statements. 



1-6 



PUBLIC ACCOUNTS, 1985-86 



STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 
($ millions) 



Budget 
1986 
Taxation 

Personal Income Tax 6,777 

Retail Sales Tax 5,019 

Corporations Tax 2,641 

Gasoline Tax 1 ,020 

Tobacco Tax 561 

Fuel Tax 242 

Land Transfer Tax 162 

Race Tracks Tax 64 

Public Utilities Income Tax 75 

Mining Profits Tax 55 

Succession Duty 7 

Other 5 



16,628 



Actual 


Actual 


1986 


1985 


7,249 


6,253 


5,025 


4,426 


2,575 


2,248 


977 


961 


603 


583 


242 


225 


205 


139 


64 


61 


56 


51 


55 


65 


6 


6 


5 


5 


17,062 


15,023 



Other Revenue 

Premiums — Ontario Health Insurance Plan 1 ,638 

Profits from Crown corporations and boards 

Liquor Control Board of Ontario 682 

Ontario Lottery Corporation 132 

Vehicle registration fees 349 

Liquor Licence Board of Ontario revenues 268 

Other fees and licences 235 

Royalties 152 

Utility Service Charges Ill 

Fines and Penalties 90 

Sales and Rentals 71 

Other 132 



1,622 



1,586 



3,860 



Government of Canada 

Established Programs Financing 

Cash Contribution 2,850 

Extended Health Care Services 384 

Canada Assistance Plan 1 ,000 

National Training Agreement 162 

Other 327 

4,723 

Interest on Loans, Advances and Investments 485 

Total Budgetary Revenue 25,696 



638 


602 


136 


122 


356 


329 


275 


253 


252 


223 


164 


136 


126 


111 


87 


85 


73 


80 


131 


132 


3,860 


3,659 


2,752 


2,772 


385 


359 


1,045 


938 


171 


168 


329 


341 


4,682 


4,578 


455 


505 


26,059 


23,765 



See accompanying Summary of significant accounting policies and Notes to the financial statements. 



PUBLIC ACCOUNTS, 1985-86 



1-7 



STATEMENT OF BUDGETARY EXPENDITURE 

for the year ended March 31, 1986 
($ millions) 



MINISTRY 

Agriculture and Food 

Attorney General 

Citizenship and Culture 

Colleges and Universities 

Community and Social Services 

Consumer and Commercial Relations 

Correctional Services 

Education 

Energy 

Environment 

Government Services 

Health 

Housing 

Industry, Trade and Technology 

Intergovernmental Affairs 

Labour . 

Legislative and Executive Offices 

Management Board of Cabinet 

Municipal Affairs 

Natural Resources 

Northern Development and Mines 

Office for Women's Issues 

Revenue 

Skills Development 

Solicitor General 

Tourism and Recreation 

Transportation and Communications 

Treasury and Economics 

Other 

25,136 

Interest on debt for provincial purposes 3,278 

Contingency Fund 132 

Estimated Year End Savings (note 11) (50) 

Total Budgetary Expenditure before 

Extraordinary Adjustments 28,496 

Extraordinary Adjustments (note 1 and Schedule) 3 ,699 

Total Budgetary Expenditure 32,195 



Budget 


Actual 


Actual 


1986 


1986 


1985 


374 


387 


304 


286 


287 


279 


214 


215 


183 


2,053 


2,063 


1,934 


2,768 


2,863 


2,604 


122 


124 


114 


271 


283 


245 


3,385 


3,380 


3,217 


82 


83 


80 


334 


315 


282 


438 


436 


380 


8,945 


9,214 


8,340 


251 


234 


218 


82 


82 


79 


7 


8 


9 


75 


76 


72 


8 


8 


6 


18 


20 


17 


859 


848 


810 


455 


444 


416 


163 


175 


176 


10 


10 


4 


688 


684 


652 


418 


392 


305 


336 


340 


309 


146 


145 


159 


1,553 


1,602 


1,587 


713 


735 


672 


82 


86 


56 



25,539 



3,250 



28,789 



3,671 



32,460 



23,509 



2,922 



26,431 



26,431 



See accompanying Summary of significant accounting policies and Notes to the financial statements. 



1-8 



PUBLIC ACCOUNTS, 1985-86 



STATEMENT OF NON-BUDGETARY TRANSACTIONS 



for the year ended March 31, 1986 
($ millions) 

Budget 
1986 
Pension and Related Benefit Funds 

DEPOSITS TO: 

Public Service Superannuation Fund 663 

Superannuation Adjustment Fund 280 

Other 22 

965 

PAYMENTS FROM: 

Public Service Superannuation Fund 168 

Superannuation Adjustment Fund 89 

Other 13 

270 

Net Deposits to Pension and Related Benefit Funds 695 

Loans, Advances and Investments 

REPAYMENTS BY: 

Corporations, boards and commissions 

Crop Insurance Commission of Ontario 

Development Corporations 32 

Ontario Education Capital Aid Corporation 104 

Ontario Land Corporation 75 

Ontario Universities Capital Aid Corporation .... 38 

Other 59 

Local governments 22 

Water treatment and waste control facilities 85 

Other loans and investments 15 

430 

PAYMENTS TO: 

Corporations, boards and commissions 

Development Corporations 28 

Ontario Energy Corporation 30 

Other 40 

Local governments 24 

Water treatment and waste control facilities 35 

157 

Net Repayments of Loans, Advances and Investments 273 

Trust and Special Purpose Accounts 

DEPOSITS TO: 

Interprovincial Lotteries Trust Fund 143 

Motor vehicle accident claims fund 11 

Province of Ontario Savings Office 31 

Other 26 

211 

PAYMENTS FROM: 

Interprovincial Lotteries Trust Fund 66 

Motor vehicle accident claims fund 4 

Other 4 

74 

Net Deposits to Trust and Special Purpose Accounts 137 

Total Non-Budgetary Contribution (net) — 

before Extraordinary Adjustments 1,105 



Actual 
1986 



641 

283 

22 



946 



164 
82 
11 



257 
689 



424 



176 

248 



181 
10 
62 
10 



263 



65 
6 

4 



75 
188 



Actual 
1985 



565 

248 

31 



844 



164 
63 

2 



229 
615 



13 


24 


57 


41 


79 


89 


86 


75 


26 


23 


20 


28 


74 


52 


46 


68 


23 


29 



429 



77 


51 


16 


28 


13 


10 


36 


25 


34 


56 



170 
259 



128 

11 
(32) 

19 



126 



36 
90 



1,125 



964 



See accompanying Summary of significant accounting policies and Notes to the financial statements. 



PUBLIC ACCOUNTS, 1985-86 



1-9 



STATEMENT OF NON-BUDGETARY TRANSACTIONS — Continued 

for the year ended March 31, 1986 
($ millions) 



Budget 
1986 
Extraordinary Adjustments — Write-offs (note 1) 

Ontario Universities Capital Aid Corporation 969 

Water treatment and waste control facilities 527 

Ontario Land Corporation 490 

Ontario Education Capital Aid Corporation 437 

Ontario Energy Corporation 426 

Ontario Housing Corporation 184 

Loans to Public Hospitals: Debt forgiveness 69 

Urban Transportation Development Corporation Ltd 37 

Liquor Control Board of Ontario 25 

Development Corporations 17 

Total Extraordinary Adjustments 3,181 

Total Non-budgetary Contribution 4,286 



Actual 


Actual 


1986 


1985 


969 




506 




468 




464 




423 




184 




80 




37 




25 




10 




3,166 




4,291 


964 



STATEMENT OF DEBT TRANSACTIONS 

for the year ended March 31, 1986 
($ millions) 



Proceeds of Loans 

Canada Pension Plan Investment Fund 
Teachers' Superannuation Fund .... 

Total Proceeds of Loans 

Retirements of Loans 

Canada Pension Plan Investment Fund 
Other debentures and notes 

Total Retirements of Loans 

Debt Transactions (net) 



Budget 
1986 


Actual 
1986 


Actual 
1985 


1,150 
1,200 


1,214 
1,235 


1,134 
1,065 


2,350 


2,449 


2,199 


20 

334 


20 
327 


109 


354 


347 


109 


1,996 


2,102 


2,090 



See accompanying Summary of significant accounting policies and Notes to the financial statements. 



1-10 



PUBLIC ACCOUNTS, 1985-86 



SCHEDULE OF EXTRAORDINARY ADJUSTMENTS 



Ontario Energy Corporation re: Suncor 

Write-off advance 

Discharge of Sun note obligation . 

Ontario Land Corporation 

Mortgage valuation write-down . . 
Land valuation write-down and tra 

Removal of Obligations to the Province 

Ontario Universities Capital Aid Corporation: 

debt forgiveness 

Ontario Education Capital Aid Corporation: 

debt forgiveness 

Ontario Housing Corporation: 

debt forgiveness 

Loans to public hospitals: 

debt forgiveness 

Investments in Water Treatment and Waste Control Facilities 

write-down 

Provincial Equity in Crown Corporations Write-Down 

Ontario Development Corporation 

Urban Transportation Development Corporation Ltd 

Ontario Energy Corporation 

Liquor Control Board of Ontario 

Other adjustments 

Municipal Transit: Unfunded commitments 

Hospitals: Unfunded commitments 

Development Corporations: Uncollectable Debts 

School Boards: Restoration of cash advances 



for the year ended March 31, 
($ millions) 


1986 










Budget 
1986 


Actual 
1986 






325 
305 


325 






294 






37 
453 


40 


fer to ministries 




428 



969 


969 


437 


464 


184 


184 


69 


80 


527 


506 


7 


7 


37 


37 


101 


98 


25 


25 


90 


90 


15 


13 


10 


3 


108 


108 


3,699 


3,671 



See accompanying Summary of significant accounting policies and Notes to the financial statements. 



PUBLIC ACCOUNTS, 1985-86 1-11 

NOTES TO THE FINANCIAL STATEMENTS 
(all figures in millions of dollars) 

Extraordinary Adjustments 

As announced in the October 24, 1985 Ontario Budget, action was taken to improve the presentation of the Prov- 
ince's financial affairs. The new policy dealing with the accounting treatment of these actions, is described in the 
Summary of Significant Accounting Policies. Adjustments were made during the fiscal year and were not applied 
retroactively. They were as follows: 

• The removal from the Province's accounts of financial assets where the funds required to repay the advances 
and loans were effectively provided out of provincial expenditure appropriations; 

• The revaluation of financial assets when it was determined that the value of the underlying security for ad- 
vances had diminished, and when the Province's asset was not likely to be fully recovered; 

• The write down of investments which took the form of equity holdings in Crown corporations to a nominal 
value of $1. 

The following are reported as Extraordinary Adjustments: 

(a) Removal of obligations to the Province 

(1) Debentures held by the Ontario Universities Capital Aid Corporation were assumed by the Province fol- 
lowing the Corporation's wind down on December 20, 1985. The debentures outstanding at March 31, 
1986, were written off with the exception of $5 million in direct municipal obligations related to library 
construction, which have been included with Loans to local governments. The write off totalled $969 mil- 
lion. 

(2) Debentures held by the Ontario Education Capital Aid Corporation were assumed by the Province fol- 
lowing the Corporation's wind down on December 20, 1985. These debentures were written down by 
$464 million reflecting the portion supported by provincial grants. The remaining debentures totalling 
$293 million have been included with Loans to local governments. 

(3) The Province's advances to Ontario Housing Corporation totalling $184 million were written off. 

(4) The value of the Province's Loans to public hospitals was reduced by the $80 million portion funded by 
the Province. 

(5) The Provincial investment in water treatment and waste control facilities of $506 million, which was de- 
termined as not to be recoverable from municipalities, was written off. 

(b) Adjustments to financial assets 

(1) Advances of $325 million from the Province to the Ontario Energy Corporation for the purchase of 
shares in Suncor Inc. have been written off. 

(2) Advances of $428 million made by the Province to the Ontario Land Corporation for the acquisition and 
development of land were written off. In addition it was estimated that the Province would be unable to 
recover the full value of all mortgages. Accordingly, the value of advances for mortgage activities was re- 
duced by $40 million. 

(c) Provincial equity in Crown Corporations write down 

(1) Ontario Development Corporation $ 7 million 

(2) Urban Transportation Development Corporation Ltd 37 million 

(3) Ontario Energy Corporation 98 million 

(4) Liquor Control Board of Ontario 25 million 

(d) Other adjustments 

(1) Payment of $294 million to the Ontario Energy Corporation to allow it to discharge its remaining obliga- 
tions to the Sun Note Company related to the 1981 purchase of a 25% shareholding in Suncor Inc. 

(2) Payment of $90 million to municipal transit systems to honour commitments made which were unfunded. 

(3) Payment of $13 million to hospitals to honour commitments made which were unfunded. 

(4) Payment of $108 million to school boards to restore cash advances to the previous level of 7% . 

(5) Advances of $3 million to the Development Corporations for their lending programs were written off. 

Cash and Temporary Investments 

Temporary investments consist mainly of marketable short-term securities issued by Canadian chartered banks, 
and provincial and federal governments and are recorded at cost. Also included are $22 million (1985 $28 million) 
of debentures and bonds issued or guaranteed by the Province, which at March 31 , 1986 had a market value of $22 
million (1985 $24 million). 



$323 


$ 872 


285 


273 


107 


197 




1,007 




543 




407 




183 


$715 


$3,482 



1-12 PUBLIC ACCOUNTS, 1985-86 

NOTES TO THE FINANCIAL STATEMENTS — Continued 

3. Advances — Corporations, Boards and Commissions 

1986 1985 

Ontario Land Corporation 

Development Corporations 

Other 

Ontario Universities Capital Aid Corporation 

Ontario Education Capital Aid Corporation 

Ontario Energy Corporation 

Ontario Housing Corporation 



The Ontario Land Corporation advances of $323 million as at March 31, 1986 represent the appraised market 
value of mortgages, reflecting a write down of $40 million during the year, as described in Note 1. Advances of 
$428 million to the Corporation for the acquisition and development of land were also written off as the Corpora- 
tion will transfer its land holdings to the Province at no cost and will therefore not repay the related advances. 

The Ontario Development Corporation and the associated Eastern Ontario Development Corporation and 
Northern Ontario Development Corporation provide loans and arrange for provincial guarantees of bank loans to 
qualified enterprises. The Province has advanced funding for the Corporations' lending programs. The Province 
also defrays the Corporations' costs for all administrative expenses, loans made at low interest rates, and honour- 
ing guarantees, amounting to $15 million in 1986 (1985 $17 million). Advances to the Corporations are reduced by 
their loan forgiveness and write offs, amounting to $9 million in 1986 (1985 $9 million). As described in Note 1, 
the Province's equity investment in the Ontario Development Corporation of $7 million was written down to a 
nominal value of $1. 

Advances to the Ontario Universities Capital Aid Corporation, the Ontario Education Capital Aid Corporation, 
the Ontario Energy Corporation and the Ontario Housing Corporation have been written off as described in 
Note 1. 

4. Investments in Water Treatment and Waste Control Facilities 

The Ministry of the Environment lets extensive contracts for the building of water and sewage systems to serve 
municipalities. These investments are being recovered over the life of the agreements with the municipalities. As 
described in Note 1 , the investment has been written down by $506 million. 

Agreements covering $429 million of the investment are for provincially-owned projects which are subject to ser- 
vice rate billings. The proceeds from these billings are used to amortize the investment over periods of up to forty 
years, to pay for operating costs, and to provide a return on the investment. 

Certain other agreements provide for the accumulation of the principal portion of annual amortization payments 
in a sinking fund. The accumulated balance in these funds amounting to $45 million at March 31 , 1986 (1985 $47 
million) was applied as a reduction of the investment account. In previous years, the sinking fund liability was re- 
ported as a part of trust and special purpose accounts. 

5. Other Loans 

Included in other loans are Ministry of Health capital construction loans to public hospitals amounting to $42 mil- 
lion (1985 $132 million). During the current fiscal year, the Province discontinued the practice of recording grants 
to hospitals to fund the repayment of a portion of certain loans as described in Note 1. As a result, the value of the 
Province's loans was reduced by the $80 million portion funded by the Province. 

6. Advances to Ontario Hydro 

The Province has advanced funds to Ontario Hydro, secured by bonds with like terms and conditions to the securi- 
ties issued by the Province on behalf of Ontario Hydro. The bonds consist of U.S. $5,145 million (1985 U.S. 
$5,272 million), and Canadian $1,000 million (1985 Canadian $1 ,000 million) with respect to Canada Pension Plan 
funds. At March 31, 1986 bonds denominated in U.S. dollars are recorded at $7,189 million (1985 $7,206 million), 
the Canadian dollar equivalent using the exchange rate in effect on that date. Transactions during the year are as 
follows: 



PUBLIC ACCOUNTS, 1985-86 



1-13 



NOTES TO THE FINANCIAL STATEMENTS — Continued 



Proceeds of loans 

Retirement of loans 

Net proceeds 

Foreign exchange differential 

Net (decrease) increase in debt incurred for Ontario Hydro purposes 

Related advances, interest and recoveries 

Advances to Ontario Hydro 

Interest 

Recovery of interest and loan retirements 

Net advances 

Foreign exchange differential 

Net related advances, interest, foreign exchange differential and recoveries 



1986 


1985 




319 


(175) 


(80) 


(175) 


239 


158 


480 


(17) 


719 




319 


916 


874 


(1,091) 


(954) 


(175) 


239 


158 


480 


(17) 


719 



7. Debt Incurred 

Debentures, notes and treasury bills for Provincial purposes and for Ontario Hydro, expressed in Canadian dol- 
lars, are summarized by years of repayment/maturity in the following tables. 

FOR PROVINCIAL PURPOSES 






Years of 










Repayment/Maturity 










March 31 






1986 


1985 


1986 






$ 


$ 865 


1987 






998 


346 


1988 






775 


776 


1989 






919 


919 


1990 






453 


453 


1991 






484 




1-5 years 


3,629 


3,359 


6-10 years 






4,478 


3,790 


11-15 years 






6,646 


6,780 


16-20 years 






9,733 


8,611 


21-25 years 






2,086 


1,917 


26-30 years 






72 


69 


31-35 years 






51 


64 


36-40 years 








3 




$26,695 


$24,593 


FOR ONTARIO HYDRO 






Years of 




1986 




1985 


Repayment/Maturity 




United 






March 31 


Canadian 


States 


Total 


Total 


1986 


$ 


$ 


$ 


$ 136 


1987 










1988 




279 


279 


273 


1989 










1990 




279 


279 


274 


1991 




62 


62 

620 




1-5 years 




620 


683 


6-10 years 




1,171 


1,171 


1,208 


11-15 years 


500 


627 


1,127 


542 


16-20 years 


500 


1,420 


1,920 


2,067 


21-25 years 




2,265 


2,265 


2,630 


26-30 years 




1,086 
$7,189 


1,086 
$8,189 


1,076 




$1,000 


$8,206 



1-14 PUBLIC ACCOUNTS, 1985-86 

NOTES TO THE FINANCIAL STATEMENTS — Continued 

The U.S. dollar debenture liability has been revalued using the rate of exchange as at March 31. The foreign ex- 
change differential is $158 million (1985 $480 million). 

As explained in Note 6, the Province has an offsetting asset of Ontario Hydro bonds with like terms and condi- 
tions to the securities issued by the Province. 

8. Pension and Related Benefit Funds 

The Province maintains accounts within the Consolidated Revenue Fund for all contributions and interest earn- 
ings less payments regarding the following pension and related benefit funds and accounts. The amounts recorded 
by the Province are essentially the sole assets of these plans. 

1986 1985 

Public Service Superannuation Fund $4,030 $3,554 

Superannuation Adjustment Fund 1,300 1,099 

Legislative Assembly Retirement Allowances Account 32 29 

Provincial Judges Benefits Fund 31 25 

Other 4 1 

$5,397 $4,708 

Based on the latest actuarial report as at December 31, 1982, the Public Service Superannuation Fund had 
unfunded liabilities as follows: 

1. An initial unfunded liability of $83 million, upon which an interest contribution of $7 million is required to be 
credited annually in accordance with the Pension Benefits Act. 

2. Residual unfunded liabilities of $38 million which are required to be amortized by annual payments of $7 
million until January 1 , 1992. 

As at March 31 , 1986, the Province had made all scheduled payments. 

An actuarial review of the Legislative Assembly Retirement Allowances Account as at March 31 , 1985, revealed a 
surplus of $1 million. 

9. Contingent Liabilities 

Obligations guaranteed by the Province: 1986 1985 

Debentures, bonds and notes 

Ontario Hydro $15,093 $13,388 

Bank loans guaranteed 

Corporations and individuals through various government programs 319 293 

Other guarantees 

Corporations 551 534 

Provincial Crown agencies , 5 

$15,963 $14,220 

Claims against the Crown: 

There are claims outstanding against the Crown of which five are for amounts over $50 million each arising from 
legal action either in progress or threatened in respect of breach of contract, damages to persons and property and 
like items. The likely cost to the Province, if any, cannot be determined because the outcome of these actions is 
uncertain. 

10. Teachers' Superannuation Fund 

Through budgetary expenditure, the Province makes annual payments matching teachers' contributions to the 
Teachers' Superannuation Fund. The Fund is administered by the Teachers' Superannuation Commission. The 
Province is also committed to paying any deficiency in the Fund. $39 million was paid in fiscal 1985-86 on account 
of the unfunded liability based on the actuarial report as at December 31 , 1981 . 

Subsequently in fiscal 1986-87, the actuarial report as at December 31, 1984 was filed declaring a surplus of $693 
million and as a result the $39 million was refunded by the Teachers' Superannuation Commission. 

11. Budget Figures 

The comparative budget figures in the financial statements are from the 1985 Ontario Budget which was presented 
by the Treasurer of Ontario to the Legislative Assembly on October 24, 1985. 

The Contingency Fund budget figure in the Statement of Budgetary Expenditure represents a provision for the 
cost of salary and employee benefit revisions likely to be approved in the fiscal year. These revisions when paid, 
however, are charged to each ministry's appropriations. 



PUBLIC ACCOUNTS, 1985-86 1-15 

NOTES TO THE FINANCIAL STATEMENTS — Concluded 

The Estimated Year-end Savings figure in the Statement of budgetary expenditure represents expected under- 
spending during the year which was not specifically identified by ministry. 

12. Comparative Figures 

The 1985 comparative figures have been reclassified where necessary to conform with the 1986 financial statement 
presentation. 






1-16 ; PUBLIC ACCOUNTS, 1985-86 

PROVINCIAL AUDITOR'S OPINION 

I have examined the statement of financial position of the'Province of Ontario as at March 31, 1986 and the state- 
ments of consolidated revenue fund transactions, budgetary revenue, budgetary expenditure, non-budgetary transac- 
tions and debt transactions for the year then ended. My examination was made in accordance with generally accepted 
auditing standards, and accordingly included such tests and other procedures as I considered necessary in the circum- 
stances. 

In my opinion, these financial statements present fairly the financial position of the Province as at March 31, 1986 
and the results of its operations and the changes in its financial position for the year then ended in accordance with the 
basis of accounting set out in the Summary of Significant Accounting Policies. Further, in my opinion, except for the 
changes in accounting for financial assets which were effectively being repaid out of provincial expenditure appropria- 
tions, and for equity holdings in Crown corporations, as referred to in note 1 to the financial statements, such policies 
have been applied on a basis consistent with that of the preceding year. 

In accordance with section 12 of the Audit Act, a report will be made to the Speaker of the Legislative Assembly. 



<^X 



Toronto, Ontario, D. F. Archer, F.C.A. 

August 1, 1986. Provincial Auditor. 






I section 2 

I schedules to 

financial statements 



PUBLIC ACCOUNTS, 1985-86 2-3 

SCHEDULES TO STATEMENT OF BUDGETARY REVENUE 

^ DETAILS OF BUDGETARY REVENUE 

for the year ended March 31, 1986 
This schedule summarizes the sources of the Province's budgetary revenue by main classification. An explanation 
of the budgetary revenue items is provided as part of the schedule at the end of each major section. The collections by 
each ministry, showing further detail within the main classifications, is contained in Section 4 of this volume. 

1986 1985 

$ $ 
TAXATION 

Personal Income Tax 7,248,689,747 6,252,917,573 

Retail Sales Tax 5,024,515,416 4,426,038,578 

Corporations Tax 2,575,331 ,990 2,247,893,724 

Gasoline Tax 977,248,151 961,375,854 

Tobacco Tax 602,814,936 582,858,951 

Fuel Tax 242,281 ,344 225,194,597 

Land Transfer Tax 204,449,549 139,003,194 

Race Tracks Tax 63,903,992 60,516,678 

Proportion of Income Tax collected from privately-owned corporations 

operating public utilities 55,691 ,582 50,953,422 

Mining Profits Tax 54,961 ,062 65,093,544 

Succession Duty 6,349,871 6,428,464 

17,056,237,640 15,018,274,579 

Other 

Provincial Land Tax 4,972,288 4,846,557 

Reciprocals exchange and unlicenced companies 333,854 268,378 

Land Speculation Tax 7,495 148,421 

Gift Tax 1 ,738 5,734 

5,315,375 5,269,090 

TOTALTAXATION . , 17,061,553,015 15,023,543,669 






Personal Income Tax is collected by the Federal Government on behalf of the Province at the rate of 50% of Ba- 
sic Federal Tax. The amount received by the Province is net of $272,137,815 and $289,338,640 for 1986 and 1985 re- 
spectively, for Ontario Tax Credits. The amount received in 1986 is also net of $2,862,185 (1985 $2,893,386) for ad- 
ministration fees charged by the Government of Canada, in respect of the Ontario Tax Credits. 

Retail Sales Tax is levied on the purchaser of tangible personal property or services at the rate of 7% of the pur- 
chase price. For admission fees exceeding $4.00 and alcoholic beverages sold at licenced establishments the rate is 
10%. Alcoholic beverages sold through retail outlets is taxed at 12%. There are, however, a range of exemptions and 
rebates. The Retail Sales Tax is collected for the Province by vendors. 

Corporations Tax includes an income tax of between 10% and \5Vi% of the taxable income of corporations; a 
capital tax ranging from a $50 minimum up to 3/10 of 1% of taxable capital for most corporations; a capital tax up to 
4/5 of 1% of taxable capital for certain financial institutions; an insurance premiums tax of between 2% and 3% for 
most classes of insurance; and a tax of 1/2 of 1% on property premiums. The amount shown includes a transfer pay- 
ment of $6,346 (1985 $107,824) from the Government of Canada in respect of tax paid by corporations under Part IX 
of the Income Tax Act (Canada). Section 33 of the Corporations Tax Act was amended to exclude from the small 
business tax holiday: 

— corporations with taxation years ending in the period January 1, 1985 to May 13, 1985 whose cumulative de- 
duction account in the prior taxation year exceeded $1 million; and 

— non-qualifying businesses, as defined under Section 33a. 

The specific tax for all grades of gasoline is 8.8 cents per litre. On aviation fuel the specific tax is 1 .88 cents per li- 
tre. Refunds are available for certain farm and other off-highway unlicenced equipment. The tax is collected for the 
Province mainly by oil companies. 

Tobacco Tax covers all forms of tobacco products. The specific tax is 2.7 cents per cigarette and 1 .5 cents for each 
gram, or part of a gram, of cut tobacco and all other tobacco products except cigars. The tax rate on cigars is 45 per 
cent. 



2-4 PUBLIC ACCOUNTS, 1985-86 

SCHEDULES TO STATEMENT OF BUDGETARY REVENUE 
DETAILS OF BUDGETARY REVENUE — Continued 

Fuel Tax applies to diesel fuel used in a motor vehicle and railway locomotives. The specific tax for diesel fuel is 
9.9 cents per litre. For diesel fuel used in railway locomotives the specific tax is 3.1 cents per litre. The tax is collected 
for the Province mainly by wholesalers or oil companies but in some cases is remitted directly by users. 

Land Transfer Tax is collected through Ontario land registrars on the transfer of land at the rate of Vi of 1% up 
to the value of $55,000 and 1% on the remainder of the transfer price. An additional tax of V2 of 1 per cent is imposed 
on that portion of the purchase price in excess of $250,000, where the sale is a single parcel of land containing one, but 
not more than two, single family residences. For non-residents acquiring certain restricted lands, the rate is 20% of 
the transfer price. 

Race Tracks Tax, which is collected by the operators of race meets and remitted to the Province, is levied at the 
rate of 9% on Triactor betting and 7% in the case of all other wagers. 

Privately-owned Public Utilities Income Tax is a partial rebate of the related federal income tax. The rebateable 
portion and rate are subject to the Public Utilities Income Tax Transfer Act (Canada). 

Mining Profits Tax is collected directly by the Province on profits in excess of $250,000 on a sliding scale tax rate. 
The minimum tax rate applicable is 15% on profits from $250,000 to $1 million with the maximum tax rate of 30% ap- 
plied to profits over $20 million. 

The Succession Duty Act was repealed on April 10, 1979. Duty collected relates to unsettled estates arising from 
deaths prior to that date. 

Provincial Land Tax is collected in areas without municipal organization on real properties at the rate of 1 .5% of 
taxable assessment and from telephone and telegraph companies at 5% of gross receipts. Separate schedules of rates 
for gas pipelines and oil pipelines are used which correspond to the schedules for municipal taxation, as set out in the 
Assessment Act. 

Revenue from other taxes collected by the Province includes revenue from certain taxes now repealed, such as 
Land Speculation Tax and Gift Tax and revenue from reciprocals exchange and unlicenced companies, which is a tax 
levied on insurance companies not specifically licenced and operating in Ontario. 



GOVERNMENT OF CANADA 

Reimbursement of Expenditures 

Canada Assistance Plan 

National Training Agreement 

Bilingualism Development 

Young Offenders Agreement 

Vocational Rehabilitation of Disabled Persons Agreement 

Indian Welfare Services Agreement 

Legal Aid 

Economic Regional Development Agreement 

Subsidization of crop insurance premiums 

Regional and Economic Expansion 

Great Lakes Water Quality Agreement 

Other 



Other 

Established Programs Financing 

Cash Contribution 

Extended Health Care Services 

Reciprocal Taxation Agreement 

Payments in lieu of Retail Sales Tax 

Payments in lieu of Motor Vehicle Registration Fees 
Other 



TOTAL GOVERNMENT OF CANADA 



1986 


1985 


$ 


$ 


1,044,926,067 


937,798,833 


171,483,945 


167,560,161 


47,847,394 


77,323,125 


33,414,629 




32,219,069 


41 ,674,366 


27,935,516 


18,660,082 


21,839,809 


25,960,518 


17,235,624 




14,498,263 


24,984,576 


9,032,253 


13,862,812 


4,554,653 


2,050,137 


31,198,392 


61 ,524,674 


1,457,085,614 


1,371,399,284 


2,752,096,500 


2,771,862,000 


384,753,000 


358,609,000 


81,173,791 


67,993,292 


1,154,738 


1,200,433 


6,134,141 


6,234,141 


3,225,312,170 


3,205,898,866 


4,682,397,784 


4,577,298,150 



PUBLIC ACCOUNTS, 1985-86 2-5 

SCHEDULES TO STATEMENT OF BUDGETARY REVENUE 
DETAILS OF BUDGETARY REVENUE — Continued 

Canada Assistance Plan payments are reimbursements by the Federal Government for a 50% share of the Prov- 
ince's costs in the provision of social assistance and welfare services to persons in need. 

National Training Agreement payments are received from the Federal Government for assistance in Provincial 
programs of institutional and industrial training to develop and improve occupational and related skills which are 
likely to lead to enhanced opportunities for employment. 

Bilingualism Development payments are reimbursements of the Federal Government's share of Provincial pro- 
gram costs in the provision of services to the public in both official languages; in providing adequate educational facili- 
ties in the "official minority language" and the teaching of the second official language; and existing Provincial bilin- 
gual projects where special assistance is needed. 

Young Offenders Agreement payments are reimbursements by the federal government for a 50% share of the 
Province's costs in providing specified juvenile justice services under the Young Offenders Act. 

Vocational Rehabilitation of Disabled Persons Agreement payments are reimbursements by the Federal Govern- 
ment for their share of the Province's costs in comprehensive programs and services for vocational rehabilitation of 
disabled persons. 

Indian Welfare Services Agreement payments are contributions to assist the Province in providing welfare ser- 
vices and programs to persons living on Indian reserves equal to those available to persons living in other communi- 
ties. 

Legal Aid payments are the Federal Government's contribution to assist the Province in providing a minimum 
standard of legal aid in criminal cases. These contributions are based on the lesser of 90% of the Province's shareable 
expenditures or the prior years contribution adjusted for economic and population growth. 

Economic Regional Development Agreement payments are reimbursements by the federal government for their 
share of the eligible costs of programs relating to forest management, research, technology transfer and public infor- 
mation. 

Subsidization of crop insurance premiums is the Federal Government's matching portion of the farmer's premi- 
um. This program is to provide stability of farmer's income due to crop losses and is administered by the Crop Insur- 
ance Commission of Ontario. 

Regional and Economic Expansion payments represent the Federal Government's contributions under the Gen- 
eral Development Agreement, 1974, for the improvement of opportunities for productive employment to regions 
which are in need of special support. 

The Great Lakes Water Quality Agreement payments are reimbursements by the Federal Government for their 
share of the costs of specific projects to maintain or improve the water quality of the Great Lakes System. 

Established Programs Financing payments are contributions by the Federal Government under the Established 
Programs Financing Act, 1977 and supersede contributions from former cost-sharing agreements for hospital insur- 
ance and diagnostic services, medical care and post-secondary education. The cash contribution is based on 50% of 
the national average per capita contribution in the 1975-76 base year. The extended health care services payment is 
based on $20 per capita in the 1977-78 base year. For each subsequent fiscal year, both payments are adjusted by the 
average rate of growth of the Canadian economy and by the population of the Province. 

Reciprocal Taxation Agreement payments are in lieu of payments of the Province's Retail Sales Tax and Motor 
Vehicle Registration Fees by the Federal Government. 

Other revenue received from the Government of Canada consists of: 

(a) annual subsidies of $5,915,065 under the B.N. A. Act, 1907; 

(b) interest of $142,414 on the Government of Canada Debt Account, which is payable at 5% per annum based 
on an amount of $2,848,290, to compensate the Province of Ontario for monies withheld from the Province in 
the period July 1 , 1867 to January 1 , 1873; 

(c) interest of $76,662 on the Common School Fund which is payable at 5% per annum based on an amount of 
$1,542,971 representing Ontario's share in a permanent fund of $2,677,771 held in trust by the Government of 
Canada for the Provinces of Ontario and Quebec. The Fund was derived from the sale of Crown lands set 
aside for the benefit of common schools by statutes enacted before Confederation. The payments to the Prov- 
inces are in proportion to their respective populations as determined by the most recent decennial census. The 
present allocation is based on the census of 1981. 



2-6 '_ PUBLIC ACCOUNTS, 1985-86 

SCHEDULES TO STATEMENT OF BUDGETARY REVENUE 

DETAILS OF BUDGETARY REVENUE — Continued 

1986 1985 

$ $ 
OTHER REVENUE 

Premiums — Ontario Health Insurance Plan 1,621,705,344 1,586,179,890 

Profits from Crown Corporations and Boards 

Liquor Control Board of Ontario 638,000,000 602,000,000 

Ontario Lottery Corporation — Lottario 59,000,000 67,000,000 

— Instant Games 57,000,000 26,000,000 

— Wintario 20,000,000 29,000,000 

774,000,000 724,000,000 

Vehicle registration fees 355,745,589 328,757,773 

Liquor Licence Board — fees 274,503,236 252,739,250 

Other fees and licences 

Drivers licences and driver examination fees 44,660,681 41,536,357 

Land registration services 28,552,013 23,909,596 

Maintenance payments re Homes for Special Care and Psychiatric Hospitals 23,438,702 21 ,565,789 

Hunting and fishing 17,450,337 16,358,523 

Common carriers 10,863,748 11 ,612,634 

Other 127,422,558 108,207,616 

252,388,039 223,190,515 

Fines and Penalties 

Provincial Courts 79,551,864 80,538,156 

Other 7,888,397 4,680,968 

87,440,261 85,219,124 

Utility Service Charges 126,205,512 111,429,052 

Royalties 

Water power 86,427,338 67,389,828 

Timber stumpage charges 62,600,004 55,959,034 

Other 14,769,933 12,603,760 

163,797,275 135,952,622 

Other 

Reimbursement of Expenditures 

Ontario Health Insurance Plan re subrogation 33,883,600 28,250,962 

Other 60,588,798 52,200,795 

94,472,398 80,451,757 

Sales and Rentals 72,505,131 80,296,755 

Recovery of Prior Years' Expenditures 24,173,567 31,263,518 

Miscellaneous 12,637,784 19,870,818 

203,788,880 211,882,848 

TOTAL OTHER REVENUE 3,859,574,136 3,659,351,074 

Premiums are collected from the subscribers of the Ontario Health Insurance Plan. The applicable rates are 
$29.75 per month for single subscribers and $59.50 per month for family subscribers. 

Profits from Crown Corporations and Boards are those amounts of net operating profits, which have been re- 
ceived by the Province. 

Vehicle registration fees are for the authorization to operate a motor vehicle upon a highway. For commercial 
vehicles and buses the fee ranges from $81 to $2,690. Passenger cars and commercial vehicles weighing 2,400 kilo- 
grams or less used for personal purposes are $54 in Southern Ontario and $27 in Northern Ontario. Fees for motorcy- 
cles and mopeds are $30 and $9 respectively. 



PUBLIC ACCOUNTS, 1985-86 2-7 

SCHEDULES TO STATEMENT OF BUDGETARY REVENUE 
DETAILS OF BUDGETARY REVENUE — Concluded 

Liquor Licence Board fees include Brewers' Licence fees for the production of beer for sale in Ontario. These 
fees represent 21.2% of the laid-down cost of the various package sizes. Also included are licence fees for establish- 
ments selling liquor and fees on the sale of wine by winery owned or operated stores. 

Driver examination fees are remittances for the written, visual and road tests required for a driver's licence. 

Land registration services fees are remittances for the registration and maintenance of records of ownership and 
encumbrances affecting real property. The fees are collected by the land registry offices at the time of registration. 

Maintenance payments re Homes for Special Care and Psychiatric Hospitals are remittances for the care of indi- 
viduals in these institutions who are not insured under the Ontario Health Insurance Plan or for portions of the fees 
which are not covered under the Ontario Health Insurance Plan. 

Hunting and fishing fees are remittances for the privilege of hunting wild game and sport fishing in the Province. 
The fishing fee for non-residents of Ontario is $30 per season and the hunting fee ranges from $5 to $200 depending on 
the type of game. 

Common carriers fees are for licencing of vehicles for the transportation of goods for compensation. The fees 
range from $28 to $754 depending on the classification and gross weight of the vehicle. 

Fines and Penalties are remittances for infractions of laws, regulations and rules. 

Utility Service Charges are revenues received from local governments for provincially operated water treatment 
and waste control facilities. 

Water power remittances are for the use of dam sites for hydro-electric power generation. The water power rate 
in calendar year 1985 was $11.00 multiplied by the annual average horsepower. The rate is escalated annually by the 
Consumer Price Index. 

Timber stumpage charges are remittances for the harvesting of timber from Crown land. These payments are 
based on the type of operation of the licencee, the type and volume of timber harvested and the lumber industrial 
price indices. In addition, there is a charge to the licencee for the exclusive availability of a given area. 

Ontario Health Insurance Plan re subrogation revenues are reimbursements from insurance companies for medi- 
cal claims. The majority of these claims are related to vehicle accidents. The amount of the reimbursement is covered 
under agreements with insurance companies licenced in Ontario and is based on their annual automobile liability pre- 
mium revenue. 

Sales and Rentals are proceeds from the disposal of real property, supplies, equipment, services and goods pro- 
duced in Provincial institutions; and revenue from property rentals and leasing of Crown land. 

Recovery of Prior Years' Expenditures are monies recovered subsequent to the fiscal year in which the related 
expenditures were made. Except for the timing of the recoveries, they would have been classified as expenditure re- 
funds. 



INTEREST ON LOANS, ADVANCES AND INVESTMENTS 

Temporary Investments 

Corporations, Boards and Commissions 

Loans to Local Governments 

Ministry of Health re loans to public hospitals 

Other 

TOTAL INTEREST ON LOANS, ADVANCES AND INVESTMENTS 



Interest on Temporary Investments is from the Province's investment of its liquid reserves. 

Interest from Corporations, Boards and Commissions relates to interest-bearing loans and advances to these gov- 
ernment bodies to enable them to fulfill their mandate. 

Interest from Local Governments is primarily from loans made in prior years to stimulate local economies 
through programs for various work assistance, capital and employment projects. 

Interest re loans to public hospitals relates to capital construction loans made under the Ministry of Health's capi- 
tal support program. No new loans have been made since 1977-78. 

The other interest revenues are from municipal debentures and loans for specific projects. 

TOTAL BUDGETARY REVENUE 26,058,739,725 23,765,318,470 



1986 

$ 


1985 

$ 


206,063,733 
192,453,456 

14,207,553 
7,385,560 

35,104,488 


206,891,212 

243,798,993 

7,368,119 

12,542,248 

34,525,005 


455,214,790 


505,125,577 



See Summary of Budgetary Revenue by Main Classification and Ministry, pages 2-8 and 2-9. 



2-8 



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2-10 PUBLIC ACCOUNTS, 1985-86 

SCHEDULES TO STATEMENT OF BUDGETARY EXPENDITURE 

DETAILS OF BUDGETARY EXPENDITURE 

for the year ended March 31, 1986 

This schedule summarizes the budgetary expenditures by major program and activity within ministries. A more 
detailed reporting of the expenditure programs and activities, by standard account classification, and including non- 
budgetary expenditure, is contained in Section 4 of this volume. 

1986 1985 

$ $ 

Agriculture and Food 

Financial Assistance to Agriculture 
Direct Support and Stabilization 

Payments 

Other Activities 

Agricultural Technology Development and 

Field Services 

Other Programs 

Office of The Assembly 

Attorney General 

Courts Administration 

Provincial Courts (Criminal and Family) 
Other Activities 

Administrative Services 

Main Office 

Other Activities 

Other Programs 

Cabinet Office 

Office of the Chief Election Officer 

Citizenship and Culture 
Arts Support 

Cultural Development and Institutions 
Ontario Science Centre 

Other Programs 

Colleges and Universities 
University Support 

Provincial Support for Universities . . 
Ontario Council on University Affairs 

College Support 

Support for College of Applied Arts 

and Technology 

Other Activities 

Student Affairs 

Student Support 

Ministry Administration 



191,595,224 
29,047,074 


220,642,298 


138,107,020 
7,301,503 


145,408,523 




121,696,725 

44,458,394 




113,828,023 
45,079,754 




386,797,417 




304,316,300 




48,250,407 




34,346,945 


81,334,138 
64,163,318 


145,497,456 


80,331,294 
59,103,425 


139,434,719 


60,641,685 
10,769,260 


71,410,945 


64,012,339 
9,469,627 


73,481,966 




69,999,151 




65,870,449 




286,907,552 




278,787,134 




5,599,380 




3,259,475 




25,026,749 




2,171,201 


76,892,663 
10,593,904 


87,486,567 


68,274,328 
10,178,316 


78,452,644 




127,979,048 




104,150,741 




215,465,615 




182,603,385 


1,356,803,690 
418,517 


1,357,222,207 


1,287,215,634 
372,296 


1,287,587,930 


554,203,095 
2,579,635 


556,782,730 


503,409,811 
2,615,130 


506,024,941 




148,831,975 
287,423 

2,063,124,335 




140,642,777 




1,934,255,648 






PUBLIC ACCOUNTS, 1985-86 



2-11 



SCHEDULES TO STATEMENT OF BUDGETARY EXPENDITURE 



DETAILS OF BUDGETARY EXPENDITURE — Continued 



for the year ended March 31, 1986 



Community and Social Services 
Adults' and Children's Services 

Income Maintenance 1,475,215,730 

Children's Social Services 524,056,088 

Developmental Services - Adults 

and Children 454,273,696 

Adults' Social Services 349,201,019 

Other Activities 28,773,617 

Ministry Administration 

Consumer and Commercial Relations 

Correctional Services 
Operations 

Institutional Services 210,479,895 

Other Activities 55,637,007 

Ministry Administration 

Education 
Education 

Provincial Support for Elementary and 

Secondary Education 3,357,188,389 

Other Activities 89,391,384 

Other Programs 

Energy 

Energy Investment 

Ontario Energy Corporation 

Other Programs 

Environment 

Utility Planning and Operations 

Project Engineering 117,903,803 

Utility Operations 72,515,644 

Other Activities 14,382,340 

Environment Control 

Other Programs 



1986 

$ 


1 ,343,094,036 
463,591,849 


1985 

$ 


2,831,520,150 


429,215,062 

313,384,200 

25,028,199 


2,574,313,346 


31,162,507 




29,240,593 


2,862,682,657 




2,603,553,939 


124,326,645 




114,423,710 


266,116,902 


190,665,288 
41,616,301 


232,281,589 


16,513,630 




12,635,910 


282,630,532 




244,917,499 


3,446,579,773 


3,090,887,061 
86,898,888 


3,177,785,949 


41,163,826 




38,776,508 


3,487,743,599 




3,216,562,457 


332,375,978 
44,642,854 




68,970,621 
11,304,865 


377,018,832 




80,275,486 


204,801,787 


108,928,231 
64,793,999 
16,500,423 


190,222,653 


50,846,955 
59,662,097 




39,070,519 

52,398,352 


315,310,839 




281,691,524 



2-12 



PUBLIC ACCOUNTS, 1985-86 



SCHEDULES TO STATEMENT OF BUDGETARY EXPENDITURE 



DETAILS OF BUDGETARY EXPENDITURE — Continued 



for the year ended March 31, 1986 



Government Services 
Accommodation 

Repairs, Operation and Maintenance 127,703,003 

Leasing 94,206,861 

Capital Construction 67,823,849 

Other Activities 20,792,311 

Human Resource Services 

Employee Benefits and Data Services 69,105,044 

Other Activities 3,165,151 

Other Programs 

Health 

Institutional Health 

Hospitals and related facilities 4,840,588,884 

Program Administration 1,110,305 

Health Insurance 

Community and Public Health 

Community Health Services 436,871,651 

Public Health 131 ,157,251 

Other Activities 9,476,202 

Emergency Health Services, Laboratories 
and Drug Benefits 

Drug Benefits 347,265,295 

Emergency Health Services 132,778,326 

Other Activities 25,531,627 

Mental Health 

Psychiatric Services 273,938,571 

Community Mental Health 168,836,861 

Program Administration 3,744,361 

Ministry Administration 

Housing 

Community Housing 

Ontario Housing Corporation 188,520,010 

Program Administration 9,102,826 

Other Programs 

Industry, Trade and Technology 

Intergovernmental Affairs 

Justice Policy 

Labour 

Office of the Lieutenant Governor 

Management Board of Cabinet 

Municipal Affairs 

Municipal Affairs 

Other Programs 



1986 

$ 




1985 

$ 


310,526,024 


114,758,702 
87,160,874 
36,071,348 
23,621,899 


261,612,823 


72,270,195 


60,417,780 
3,022,268 


63,440,048 


52,976,830 




55,360,018 


435,773,049 




380,412,889 


4,841,699,189 


4,440,805,256 
1 ,048,852 


4,441,854,108 


2,778,681,426 




2,467,260,792 


577,505,104 


369,333,192 

121,908,292 

8,946,891 


500,188,375 


505,575,248 


292,860,799 

124,610,575 

22,346,250 


439,817,624 


446,519,793 


254,512,073 

158,403,635 

3,533,424 


416,449,132 


76,545,912 




74,574,899 


9,226,526,672 




8,340,144,930 


197,622,836 


176,955,389 
7,693,892 


184,649,281 


35,929,997 




32,858,021 


233,552,833 




217,507,302 


85,220,792 




79,469,457 


7,911,034 




8,665,383 


457,207 




1,430,016 


76,547,279 




71 ,734,469 


473,250 




428,747 


19,871,516 




16,733,154 


808,995,803 
39,620,258 




768,064,817 
41,783,939 


848,616,061 




809,848,756 



PUBLIC ACCOUNTS, 1985-86 



2-13 



SCHEDULES TO STATEMENT OF BUDGETARY EXPENDITURE 

DETAILS OF BUDGETARY EXPENDITURE — Continued 

for the year ended March 31, 1986 










1986 

$ 




1985 

$ 


Natural Resources 
Resource Products 

Forest Management 


157,284,660 
10,311,381 


167,596,041 


143,020,704 
9,255,762 




Mineral Management 


152,276,466 


Lands and Waters 


53,738,725 
31 ,222,878 


124,117,068 
84,961 ,603 


48,913,754 
31,580,748 


118,831,732 


Outdoor Recreation 

Fish and Wildlife 




Recreational Areas 


80,494,502 


Ministry Administration 

Resource Experience 




60,660,835 
6,610,420 

443,945,967 




58,203,400 
6,347,378 

416,153,478 


Northern Development and Mines 
Northern Transportation 

Northern Roads 

Other Activities 


60,487,294 
24,886,313 


85,373,607 


60,638,812 
25,011,871 


85,650,683 


Northern Economic Development 

Other Programs 




59,999,747 
30,012,959 

175,386,313 




58,480,710 

31,928,378 

176,059,771 


Office of the Ombudsman 




6,052,000 




5,875,000 


Office of The Premier 




1,893,606 




2,810,455 


Office of the Provincial Auditor 




4,868,643 




3,893,185 


Resources Development Policy . . . 




393,436 




1 ,086,893 


Revenue 

Tax Revenue and Grants 

Guaranteed Income and Tax Grants . 
Other Activities 


491,941,356 
77,719,478 


569,660,834 


468,430,783 
78,255,992 


546,686,775 


Property Assessment 

Assessment Field Operations 

Other Activities 


83,925,876 
5,991,197 


89,917,073 


77,292,162 
5,794,922 


83,087,084 


Other Programs 




24,403,984 
683,981,891 




21,912,153 
651,686,012 


Skills Development 




392,275,778 




305,146,907 


Social Development Policy 




985,768 




7,290,661 


Solicitor General 

Ontario Provincial Police 

Field Operations Division 

Other Activities 


202,862,128 
89,530,873 


292,393,001 


183,108,762 
82,442,785 


265,551,547 


Other Programs 




47,246,113 
339,639,114 




43,870,999 
309,422,546 


Tourism and Recreation 

Tourism and Recreation Operations .... 
Other Programs 




69,371,124 
75,604,592 

144,975,716 




72,592,635 
85,939,267 

158,531,902 



2-14 PUBLIC ACCOUNTS, 1985-86 

SCHEDULES TO STATEMENT OF BUDGETARY EXPENDITURE 

DETAILS OF BUDGETARY EXPENDITURE — Concluded 

for the year ended March 31, 1986 



Transportation and Communications 
Provincial Highways 

Maintenance 

Capital and Construction . . 

Design 

Program Administration . . 

Municipal Roads 

Capital, Construction and 

Maintenance 

Program Administration . . 

Municipal Transit 

Capital and Construction . . 

Operations 

Program Administration . . 

Provincial Transit 

Operations 

Other Activities 

Safety and Regulation 

Ministry Administration 

Other Programs 



Treasury and Economics 
Treasury 

Teacher's Superannuation Fund 
Other Activities 

Economic Policy 

Industrial Leadership and 

Development Fund 

Economic Policy 

Other Programs 



Public Debt-interest 

Office Responsible for Women's Issues 

Total Budgetary Expenditure 

*Note: Extraordinary adjustments amounting to $507,826,773 are included in total budgetary expenditure. 





1986 

$ 




1985 

$ 


236,570,612 

201,974,611 

68,714,201 

32,889,543 


540,148,967 


202,281,933 

215,476,459 

64,241,342 

33,633,838 


515,633,572 


530,746,737 
6,887,901 


537,634,638 


515,012,108 

6,177,212 


521,189,320 


207,704,000 

141,716,000 

2,090,281 


351,510,281 


191,703,999 

129,144,983 

1 ,861 ,624 


322,710,606 


53,100,000 
46,314,000 


99,414,000 


18,400,000 
69,600,000 


88,000,000 




81,117,894 
58,622,139 
23,290,673 




75,126,177 
44,031,356 
20,403,208 




1,691,738,592 




1,587,094,239 


119,894,682 
341,526,533 


461,421,215 


129,184,128 
253,393,029 


382,577,157 


250,709,752 
8,247,865 


258,957,617 


269,166,620 
6,901,852 


276,068,472 




14,500,805 




13,354,992 




734,879,637 




672,000,621 




3,250,350,588 




2,921,720,240 




3,985,230,225 




3,593,720,861 




10,116,380 




4,600,773 




29,297,317,681* 




26,430,912,489 



2-16 



PUBLIC ACCOUNTS, 1985-86 



SUMMARY OF BUDGETARY EXPENDITURE BY STANDARD 

for the year ended 



Ministry 



Salaries 
and Wages 



Employee 
Benefits 



Transportation 

and 
Communication 



Services 



$ $ $ $ 

Agriculture and Food 60,172,704 8,511,043 9,355,348 20,867,903 

Office of The Assembly 26,424,450 3,941,664 4,538,899 8,019,038 

Attorney General 147,001,625 22,265,601 1 1,001,892 43,052,268 

Cabinet Office 3,174,450 657,555 154,174 794,076 

Office of the Chief Election Officer 473,370 56,547 

Citizenship and Culture 23,437,008 3,327,391 2,476,849 5,765,401 

Colleges and Universities 8,278,477 1,009,954 458,860 3,109,385 

Community and Social Services 286,599,945 46,625,054 13,466,766 41,931,022 

Consumer and Commercial Relations 65,101,861 9,769,730 5,799,740 17,338,359 

Correctional Services 185,802,541 26,961,227 6,847,974 34,023,539 

Education 69,463,624 1 1,002,537 7,700,492 30,064,473 

Energy 9,124,894 1,274,736 1,139,304 25,726,516 

Environment 75,467,615 10,930,002 6,426,619 46,752,338 

Government Services 88,394,991 26,859,174 60,074,053 218,613,831 

Health 323,300,535 51 ,548,706 18,670,271 43,923,048 

Housing 32,708,482 4,731 ,598 3,049,533 24,601 ,007 

Industry, Trade and Technology 25,108,972 3,609,957 6,780,363 18,907,350 

Intergovernmental Affairs 2,783,567 351,160 629,478 2,057,248 

Justice Policy 242,469 131,023 18,282 20,112 

Labour 50,689,064 7,496,169 5,808,371 7,731,254 

Office of the Lieutenant Governor 291,598 28,026 41,320 2,458 

Management Board of Cabinet 36,291,830 3,195,827 733,222 4,264,623 

Municipal Affairs 17,018,415 2,427,227 1,860,888 4,383,443 

Natural Resources 200,450,936 25,280,464 18,988,554 168,138,076 

Northern Development and Mines 7,082,167 1,006,232 1,596,606 29,372,037 

Office of the Ombudsman 3,889,850 547,275 341 ,348 887,229 

Office of The Premier 1,184,144 192,069 306,185 168,510 

Office of the Provincial Auditor 3,705,059 523,013 159,033 212,223 

Resources Development Policy 242,802 69,773 28,797 39,840 

Revenue 119,378,708 18,620,089 15,455,813 34,821,380 

Skills Development 15,323,971 2,203,818 2,199,350 18,730,494 

Social Development Policy 552,891 239,231 106,716 60,742 

Solicitor General 226,726,146 38,259,677 12,923,767 25,371,312 

Tourism and Recreation 24,005,143 3,173,163 4,761,697 23,183,963 

Transportation and Communications 278,977,826 46,561,510 27,903,881 147,695,611 

Treasury and Economics 16,709,796 2,381,601 932,658 45,862,759 

Office Responsible for Women's Issues . . . 2,574,41 1 273,865 333,702 1 ,769,904 



Total Ministries 


2,438,156,337 


386,043,688 


253,070,805 
39,261 ,796 


1 ,098,262,772 


Less Recoveries 


60,012,619 


308,078,393 








TOTAL 


2,378,143,718 


386,043,688 


213,809,009 


790,184,379 



The distribution of the recovery amount of $692,392,221 to the standard accounts totals was done on an estimated 
basis to eliminate the effects of intra-government transactions. 

*Standard accounts classification is explained on page ix. Statutory expenditure has been allocated to the appropriate 
Standard Accounts. 

Note: Extraordinary adjustments amounting to $507,826,773 are included in total budgetary expenditure. 



PUBLIC ACCOUNTS, 1985-86 



2-17 



ACCOUNTS CLASSIFICATION* AND MINISTRY 
March 31, 1986 











Less: 






Acquisition/ 






Recoveries 




Supplies 


Construction 






from Other 


Total 


and 


of Physical 


Transfer 


Other 


Activities and 


Budgetary 


Equipment 


Assets 


Payments 


Transactions 


Ministries 


Expenditure 


$ 


$ 


$ 


$ 


$ 


$ 


16,011,860 


2,007,510 


275,752,080 


5,693,289 


11,574,320 


386,797,417 


6,191,026 




134,054 




998,724 


48,250,407 


10,435,696 




64,138,314 


207,501 


11,195,345 


286,907,552 


125,525 




693,600 


24,496,832 




5,599,380 
25,026,749 


9,840,987 


754,628 


180,033,540 




10,170,189 


215,465,615 


1,036,025 




2,091,918,055 




42,686,421 


2,063,124,335 


24,899,242 


594,414 


2,454,547,357 




5,981,143 


2,862,682,657 


4,778,982 




24,120,024 




2,582,051 


124,326,645 


34,125,874 




1 ,558,486 




6,689,109 


282,630,532 


12,282,301 




3,376,877,469 


8,313 


19,655,610 


3,487,743,599 


1,221,770 




348,139,671 




9,608,059 


377,018,832 


45,808,394 


171,201 


107,362,127 


28,000,000 


5,607,457 


315,310,839 


47,359,639 


80,566,185 


47,309,620 




133,404,444 


435,773,049 


46,247,276 




8,749,291,854 


3,746,476 


10,201,494 


9,226,526,672 


2,540,435 


629,200 


166,815,182 


24,465,974 


25,988,578 


233,552,833 


2,609,269 




32,838,353 


18,530,355 


23,163,827 


85,220,792 


303,655 




1 ,794,894 




8,968 


7,911,034 


2,836 




42,485 






457,207 


4,261,724 




1 ,652,229 


19,688 


1,111,220 


76,547,279 


11,450 






98,398 




473,250 


1,037,220 




54,800 




25,706,006 


19,871,516 


1,578,864 




864,726,568 


9,730,022 


53,109,366 


848,616,061 


69,204,579 


7,678,507 


60,307,666 




106,102,815 


443,945,967 


1,293,685 


84,288,067 


54,293,008 




3,545,489 


175,386,313 


386,298 










6,052,000 


42,698 










1,893,606 


228,890 




40,425 






4,868,643 


12,224 










393,436 


7,955,270 




499,941,199 




12,190,568 


683,981,891 


1,221,773 




352,674,619 




78,247 


392,275,778 


26,188 










985,768 


35,266,913 




445,343 


1 ,027,299 


381 ,343 


339,639,114 


5,031,839 


363,545 


92,897,139 




8,440,773 


144,975,716 


126,557,197 


218,528,583 


1,005,692,215 




160,178,231 


1,691,738,592 


2,099,428 


29,479,568 


638,054,934 


3,251,741,905 


2,032,424 


3,985,230,225 


547,034 




4,617,464 






10,116,380 


522,584,066 


425,061,408 


21,498,764,774 


3,367,766,052 


692,392,221 


29,297,317,681 


17,902,884 


118,425,462 


130,478,521 


18,232,546 


692,392,221 




504,681,182 


306,635,946 


21,368,286,253 


3,349,533,506 




29,297,317,681 



2-18 PUBLIC ACCOUNTS, 1985-86 

SCHEDULES TO STATEMENT OF NON-BUDGETARY TRANSACTIONS 

REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS 

for the year ended March 31, 1986 

This schedule summarizes by the responsible ministries the repayments of loans and investments. The repay- 
ments serve to reduce the financial assets of the Province. The year end balance in each account is provided on pages 
2-30 to 2-32 in the Schedules to Statement of Financial Position together with some explanatory information. 



ADVANCES AND INVESTMENTS — CORPORATIONS, BOARDS AND 
COMMISSIONS 

Ministry of Treasury and Economics 

Ontario Land Corporation 

The Ontario Education Capital Aid Corporation 

The Ontario Universities Capital Aid Corporation 

Ontario Development Corporation 

Eastern Ontario Development Corporation 

Ontario Northland Transportation Commission 

Northern Ontario Development Corporation 

The Ontario Municipal Improvement Corporation 

The Ontario Junior Farmer Establishment Loan Corporation 

Ontario Housing Corporation 

Ministry of Agriculture and Food 

The Crop Insurance Commission of Ontario 

Ministry of Natural Resources 

Algonquin Forestry Authority 



INVESTMENTS IN WATER TREATMENT AND WASTE CONTROL 
FACILITIES 

Ministry of the Environment 

Investments in water treatment and waste control facilities 

LOANS TO LOCAL GOVERNMENTS 

Ministry of Municipal Affairs 

Municipalities re unconditional Grants Act 

Ontario Housing Action Program 

Municipal works assistance 

Federal-Provincial Winter Capital Projects Fund 

Federal-Provincial employment loans 

The Shoreline Property Assistance Act 

Federal-Provincial special development loans 

Ministry of Agriculture and Food 

Municipalities re tile drainage 

Ministry of Treasury and Economics 

Loans for educational purposes 

The Municipality of Metropolitan Toronto 

Public Libraries 

Town of Kapuskasing 

The Moosonee Development Area Board 

Township of Elliot Lake 



1986 


1985 


$ 


$ 


85,629,339 


75,116,233 


78,892,800 


89,044,634 


25,732,283 


23,376,034 


29,414,796 


23,454,511 


17,104,725 


9,734,836 


13,000,000 


9,500,000 


10,158,799 


7,866,156 


3,675,488 


3,439,811 


3,494,046 


3,495,339 


23,888 


12,158,699 


12,782,496 


23,913,920 


253,000 


54,606 


280,161,660 


281,154,779 


46,018,843 


68,093,393 


19,000,000 




8,436,900 


10,455,373 


5,446,997 


5,508,262 


2,626,997 


2,540,709 


844,700 


786,700 


433,488 


350,075 


206,700 


193,500 


22,248,312 


20,175,853 


11,852,395 


9,196,366 


2,435,000 


2,313,000 


134,000 


706,000 


88,618 


83,041 


8,000 


8,000 




7,900 


73,762,107 


52,324,779 



PUBLIC ACCOUNTS, 1985-86 2-19 

SCHEDULES TO STATEMENT OF NON-BUDGETARY TRANSACTIONS 

REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS — Concluded 

for the year ended March 31, 1986 



OTHER LOANS 

Ministry of Health 

Loans to Public Hospitals 

Ministry of Municipal Affairs 

Municipal and school tax credits 

Ministry of Agriculture and Food 

Tile drainage loans in unorganized territories 

Tender Fruit Marketing Board 

Co-operative associations 

Ministry of Colleges and Universities 

Other 

Ministry of Education 

Provincial Student Aid Loans 

Social Development Policy 

Venture Capital Project 



TOTAL REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS 



1986 

$ 


1985 

$ 


10,861,563 


15,262,043 


353,026 


341,596 


104,649 
90,000 
38,200 


81,486 
90,000 
43,700 


12,127,236 


12,033,320 


9,524 


2,044 




2,804 


23,584,198 


27,856,993 


423,526,808 


429,429,944 



2-20 PUBLIC ACCOUNTS, 1985-86 

SCHEDULES TO STATEMENT OF NON-BUDGETARY TRANSACTIONS 

LOANS, ADVANCES AND INVESTMENTS 

for the year ended March 31, 1986 

This schedule summarizes by the responsible ministries the lending and investment transactions. The payments 
made serve to increase the financial assets of the Province. The year end balance in each account is provided on pages 
2-30 to 2-32 in the Schedules to Statement of Financial Position together with some explanatory information. 

1986 1985 

$ $ 

ADVANCES AND INVESTMENTS — CORPORATIONS, BOARDS AND 
COMMISSIONS 

Ministry of Industry and Trade 

Ontario Development Corporation 43,014,220 18,655,212 

Eastern Ontario Development Corporation 7,589,915 3,966,850 

Northern Ontario Development Corporation 4,995,865 4,357,205 

Ministry of Treasury and Economics 

Ontario Development Corporation 21 ,469,860 13,242,892 

Stadium Corporation of Ontario Limited 4,766,250 

Ontario Municipal Improvement Corporation 478,965 715,304 

Ministry of Tourism and Recreation 

Ontario Development Corporation 11,300,000 

Ministry of Energy 

Ontario Energy Corporation 15,843,500 27,665,500 

Ministry of Housing 

Ontario Land Corporation 4,757,010 4,570,851 

Ontario Housing Corporation 1,193,518 4,096,472 

Ministry of Natural Resources 

Algonquin Forestry Authority 253,000 

Ministry of Agriculture and Food 

Grain Financial Protection Board 500,000 



INVESTMENTS IN WATER TREATMENT AND WASTE CONTROL 
FACILITIES 

Ministry of the Environment 

Investments in water treatment and waste control facilities 

LOANS TO LOCAL GOVERNMENTS 

Ministry of Municipal Affairs 

Municipalities re unconditional Grants Act 

Commercial Area Improvement Loans 

Shoreline Property Assistance Act 

Ministry of Agriculture and Food 

Municipalities re tile drainage 



OTHER LOANS 

Ministry of Consumer and Commercial Relations 

Coopers and Lybrand for Player Receivership 
Ministry of Agriculture and Food 

Tile drainage loans in unorganized territories . 



TOTAL LOANS, ADVANCES AND INVESTMENTS 



104,609,103 88,823,286 



34,293,300 


56,530,240 


19,000,000 

2,034,156 

642,200 


1,087,167 


14,686,800 


23,383,200 


36,363,156 


24,470,367 


179,304 


239,442 


89,900 


143,100 


269,204 


382,542 


175,534,763 


170,206,435 



PUBLIC ACCOUNTS, 1985-86 



2-21 



SCHEDULES TO STATEMENT OF NON-BUDGETARY TRANSACTIONS 

DEPOSITS TO PENSION AND RELATED BENEFIT 
FUNDS AND TRUST AND SPECIAL PURPOSE ACCOUNTS 

for the year ended March 31, 1986 



This schedule summarizes the deposits to pension and related benefit funds and trust and special purpose ac- 
counts which the Treasurer of Ontario holds as custodian. All such monies received serve to increase the liabilities of 
the Province. The year end balance in each account is provided on pages 2-33 to 2-35 in the Schedules to Statement of 
Financial Position together with some explanatory information. 



PENSION AND RELATED BENEFIT FUNDS 
Ministry of Treasury and Economics 

Public Service Superannuation Fund 

Superannuation Adjustment Fund 

Provincial Judges Benefits Fund 

Ontario Provincial Police Supplementary Benefit Account 

Legislative Assembly Retirement Allowances Account 

Deputy Ministers' Supplementary Benefit Account 

TOTAL PENSION AND RELATED BENEFIT FUNDS 

TRUST AND SPECIAL PURPOSE ACCOUNTS 

Ministry of Treasury and Economics 

Interprovincial Lotteries Trust Fund , 

Deposits — Province of Ontario Savings Office 

Payroll Deductions (net) 

Reserve for outstanding cheques , 

The Fund for Milk and Cream Producers 

Reserve for unclaimed debenture principal and interest , 

McMichael Canadian Collection of Art 

Sundry 

Ministry of Consumer and Commercial Relations 

Motor Vehicle Accident Claims Fund , 

Personal Property Security Assurance Fund 

Security bonds 

The Collection Agencies Act 

The Consumer Protection Act 

The Real Estate and Business Brokers Act 

The Motor Vehicle Dealers Act 

The Travel Industry Act 

The Bailiffs Act 

Unclaimed monies 

Foreign Lands deposits 

Contract security deposits — Athletics Commissioner 

Canadian Trotting Association — Standard Breeders awards unclaimed 



1986 


1985 


$ 


$ 


640,869,471 


565,347,859 


282,766,564 


247,989,145 


9,222,289 


25,533,456 


6,953,133 


647,381 


4,292,284 


3,803,960 


1,765,311 




945,869,052 


843,321,801 


181,000,000 


128,000,000 


61,614,337 


(31,145,682) 


2,071,387 


9,291,494 


819,680 


1,299,477 


162,632 


188,773 


59,403 


66,021 


35 


17,845 


207 


248 


245,727,681 


107,718,176 


9,688,345 


10,700,726 


677,578 


662,329 


44,983 


25,000 


40,000 


46,051 


40,000 


54,833 


20,000 


102,397 




84,893 


5,000 


5,000 


110,325 


107,862 


82,694 


66,000 


1,000 


600 




(11,627) 


10,709,925 


11,844,064 



2-22 PUBLIC ACCOUNTS, 1985-86 

SCHEDULES TO STATEMENT OF NON'BUDGETARY TRANSACTIONS 

DEPOSITS TO PENSION AND RELATED BENEFIT 
FUNDS AND TRUST AND SPECIAL PURPOSE ACCOUNTS — Continued 

for the year ended March 31, 1986 



TRUST AND SPECIAL PURPOSE ACCOUNTS — Continued 
Ministry of Natural Resources 

The Pits and Quarries Control Fund 

Contract security deposits 

Thomas Foster Trust 



Ministry of Health 

Reserve for outstanding cheques 

Terry Fox Research Fund 

Ministry of Government Services 

Realty Services Trust Account 

Effingham Park Expropriation Trust Account 

Contract security deposits — plan and tender 

Ministry of the Environment 

Reserve Fund for renewals, replacements and contingencies 1,279,475 1,355,034 

Less: amounts transferred upon termination of agreements 
to the related asset account "Investments 

in water treatment and waste control facilities" 

Waste Well Disposal Security Fund 

Waste Disposal Sites Trust Fund 

Ministry of Labour 

Employment Standards — unclaimed wages 

Ministry of Revenue 

Local Services Board Levy 

Contract security deposits — Retail Sales Tax 

Ministry of Colleges and Universities 

The Private Vocational Schools Act, 1974 

Queen Elizabeth II Ontario Scholarship Fund — interest 

Ministry of Housing 

Ontario Housing Corporation — deposit account 

Ministry of Education 

Bequests and scholarships 

Ontario Education Association — Elementary Teachers' Loan Fund . 



1986 

$ 


1985 

$ 


3,588,164 

172,828 

1,263 


3,441,931 

114,634 

1,023 


3,762,255 


3,557,588 


913,303 
91,177 


1,212,987 
100,680 


1,004,480 


1,313,667 


839,233 

11,139 

2,400 


54,134 
14,550 
44,225 


852,772 


112,909 



(19,931) 

41 ,027 

7,121 


(27,836) 

39,578 

9,997 


1,307,692 


1 ,376,773 


193,039 


185,155 


71,616 
22,861 


58,974 
11,159 


94,477 


70,133 


40,000 
39,372 


80,000 

48,177 


79,372 


128,177 


42,051 


49,438 


37,467 
223 


62,641 
385 


37,690 


63,026 



PUBLIC ACCOUNTS, 1985-86 



2-23 



SCHEDULES TO STATEMENT OF NON-BUDGETARY TRANSACTIONS 

DEPOSITS TO PENSION AND RELATED BENEFIT 
FUNDS AND TRUST AND SPECIAL PURPOSE ACCOUNTS — Concluded 

for the year ended March 31, 1986 



1986 
$ 
TRUST AND SPECIAL PURPOSE ACCOUNTS — Concluded 
Ministry of Community and Social Services 

Bequests and scholarships 27,234 

Unclaimed monies 64 

Ministry of Agriculture and Food 

Bequests and scholarships 

Ontario Agricultural Museum Trust Fund 

Ministry of Correctional Services 

Unclaimed monies 

Bequests 

Ministry of Tourism and Recreation 

Contract security deposits 

Ministry of the Solicitor General 

Ontario Police College Library Trust Fund 

TOTAL TRUST AND SPECIAL PURPOSE ACCOUNTS 

TOTAL DEPOSITS TO PENSION AND RELATED BENEFIT 

FUNDS AND TRUST AND SPECIAL PURPOSE ACCOUNTS 



1985 

$ 



15,418 
930 



27,298 


16,348 


6,255 
5,238 


4,857 
12,222 


11,493 


17,079 


7,528 
69 


4,249 
83 


7,597 


4,332 


1,850 


19,600 


1,292 


2,674 


263,860,964 


126,479,139 


1,209,730,016 


969,800,940 



2-24 PUBLIC ACCOUNTS, 1985-86 

SCHEDULES TO STATEMENT OF NON-BUDGETARY TRANSACTIONS 

PAYMENTS FROM PENSION AND RELATED BENEFIT FUNDS 
AND TRUST AND SPECIAL PURPOSE ACCOUNTS 

for the year ended March 31, 1986 

This schedule summarizes payments from pension and related benefit funds and trust and special purpose ac- 
counts held by the Treasurer of Ontario as custodian. Those payments made, serve to decrease the liabilities of the 
Province. The year end balance in each account is provided on pages 2-33 to 2-35 in the Schedules to Statement of 
Financial Position together with some explanatory information. 



PENSION AND RELATED BENEFIT FUNDS 

Ministry of Treasury and Economics 

Public Service Superannuation Fund 

Superannuation Adjustment Fund 

Ontario Provincial Police Supplementary Benefit Account 

Provincial Judges Benefits Fund 

Legislative Assembly Retirement Allowances Account . . . 
Deputy Ministers' Supplementary Benefit Account 

TOTAL PENSION AND RELATED BENEFIT FUNDS . . 

TRUST AND SPECIAL PURPOSE ACCOUNTS 

Ministry of Health 

Interprovincial Lotteries Trust Fund 

Reserve for outstanding cheques 



Ministry of Tourism and Recreation 

Interprovincial Lotteries Trust Fund 
Contract Security Deposits 



Ministry of Community and Social Services 
Interprovincial Lotteries Trust Fund . . 
Bequests and scholarships 



Ministry of Consumer and Commercial Relations 

Motor Vehicle Accident Claims Fund 

Security bonds 

The Motor Vehicle Dealers Act 

The Real Estate and Business Brokers Act 

The Consumer Protection Act 

The Travel Industry Act 

The Collection Agencies Act 

The Bailiffs Act 

Foreign Lands deposits 

Personal Property Security Assurance Fund . . . 

Contract Security Deposits 

Unclaimed monies 



Ministry of the Environment 

Interprovincial Lotteries Trust Fund 

Reserve fund for renewals, replacements and contingencies 
Waste Disposal Sites Trust Fund 



1986 


1985 


$ 


$ 


164,235,601 


163,593,005 


81,618,703 


63,449,928 


5,215,755 




3,138,489 


642,023 


1 ,761 ,952 


1 ,061 ,603 


485,710 




256,456,210 


228,746,559 


36,745,400 


2,000,000 


538,404 


433,070 


37,283,804 


2,433,070 


15,000,000 


15,000,000 


1,450 




15,001,450 


15,000,000 


9,034,758 


650,000 


7,516 


5,345 


9,042,274 


655,345 


6,198,701 


9,185,455 


102,397 


160,918 


94,783 


204,040 


46,051 


35,243 


39,943 


334,494 


12,397 




11,000 




82,523 


123,890 




17,987 




1,700 


18 


325 


6,587,813 


10,064,052 


2,134,814 


2,299,971 


991 ,294 


1,262,181 


17,493 




3,143,601 


3,562,152 



PUBLIC ACCOUNTS, 1985-86 



2-25 



SCHEDULES TO STATEMENT OF NON-BUDGETARY TRANSACTIONS 

PAYMENTS FROM PENSION AND RELATED BENEFIT FUNDS 
AND TRUST AND SPECIAL PURPOSE ACCOUNTS — Concluded 

for the year ended March 31, 1986 



TRUST AND SPECIAL PURPOSE ACCOUNTS — Concluded 
Ministry of Labour 

Interprovincial Lotteries Trust Fund 

Employment Standards — unclaimed wages 

Ministry of Education 

Interprovincial Lotteries Trust Fund 

Bequests and scholarships 

Ontario Education Association — Elementary Teachers' Loan Fund 

Ministry of Natural Resources 

The Pits and Quarries Control Fund 

Contract Security Deposits 

Thomas Foster Trust Account 

Ministry of Treasury and Economics 

Reserve for outstanding cheques 

Reserve for unclaimed debenture principal and interest 

The Fund for Milk and Cream Producers 

McMichael Canadian Collection of Art 

Sundry 

Ministry of Government Services 

Realty Services Trust Account 

Effingham Park Expropriation Trust Account 

Contract Security Deposits — plan and tender 

Ministry of Revenue 

Local Services Board Levy 

Contract Security Deposits — retail sales tax 

Ministry of Colleges and Universities 

Queen Elizabeth II Ontario Scholarship Fund (Income Account) . . 
The Private Vocational Schools Act 

Ministry of Agriculture and Food 

Ontario Agricultural Museum Trust Fund 

Bequests and scholarships 



Ministry of the Solicitor General 

Ontario Police College Library Trust Fund 

Ministry of Correctional Services 

Bequests 

TOTAL TRUST AND SPECIAL PURPOSE ACCOUNTS 

TOTAL PAYMENTS FROM PENSION AND RELATED BENEFIT 
FUNDS AND TRUST AND SPECIAL PURPOSE ACCOUNTS . . 



1986 

$ 


1985 

$ 


1,199,694 
126,938 


1,200,000 
114,160 


1,326,632 


1,314,160 


1,250,000 

31,471 

270 


32,045 

228 


1,281,741 


32,273 


1,043,451 

94,103 

1,263 


1,099,938 

114,981 

1,024 


1,138,817 


1,215,943 


645,172 

101,341 

1,805 

1,066 

209 


514,173 

138,735 

53,186 

46,000 

357 


749,593 


752,451 


70,000 

62,453 

4,950 


379,581 
61,919 

65,675 


137,403 


507,175 


71,616 
15,553 


58,974 
14,424 


87,169 


73,398 


40,627 
26,163 


63,353 
45,000 


66,790 


108,353 


7,386 
6,000 


14,425 
4,860 


13,386 


19,285 


4,711 


2,704 


69 


119 


75,865,253 


35,740,480 


332,321,463 


264,487,039 



2-26 



PUBLIC ACCOUNTS, 1984-85 



SCHEDULES TO STATEMENT OF DEBT TRANSACTIONS 
PROCEEDS OF LOANS 



for the year ended March 31, 1986 

This schedule details the borrowing transactions which serve to increase the liabilities of the Province. The year 
end balance in the liability accounts is provided on pages 2-36 to 2-37 in the Schedules to Statement of Financial Posi- 
tion together with some explanatory information. 

Series Interest Rate Due Details Par Value 

% $ $ 

PAYABLE IN CANADA IN CANADIAN DOLLARS 

NON-PUBLIC ISSUES 

Canada Pension Plan — Straight Term Debenture Issues: 

CPP 12.57 April 2, 2005 50,000,000 

12.57 April 3, 2005 50,000,000 

12.57 April 4, 2005 44,170,000 

12.15 May 2, 2005 45,000,000 

12.15 May 3, 2005 55,000,000 

12.15 May 6, 2005 55,000,000 

12.15 May 7, 2005 25,917,000 

11.78 June 3, 2005 60,000,000 

11.78 June 4, 2005 30,000,000 

1 1 .78 June 5, 2005 50,000,000 

11.78 June 6, 2005 40,000,000 

11.78 June 10, 2005 69,525,000 

10.86 July 2, 2005 35,000,000 

10.86 July 3, 2005 32,283,000 

10.86 July 4, 2005 30,000,000 

10.86 July 5, 2005 55,000,000 

10.99 August 6, 2005 36,624,000 

10.99 August 7, 2005 20,000,000 

10.99 August 8, 2005 28,000,000 

1 1 .29 September 3, 2005 25,000,000 

1 1.29 September 4, 2005 20,000,000 

11.29 September 5, 2005 33,436,000 

11.12 October 3, 2005 45,000,000 

11.12 October 4, 2005 24,655,000 

11.22 November 4, 2005 44,887,000 

10.80 December 2, 2005 25,822,000 

10.58 January 2, 2006 26,083,000 

10.58 January 2, 2006 22,848,000 

10.72 March 5, 2006 40,000,000 

10.72 March 6, 2006 59,252,000 

10.72 March 7, 2006 35,000,000 1,213,502,000 

Teacher's Superannuation Fund — Straight Term Debenture Issues: 

TI 12.53 July 1, 2005 45,000,000 

12.24 August 1 , 2005 170,000,000 

11.47 September 1 , 2005 35,000,000 

11.58 October 1, 2005 145,000,000 

11.87 November 1 , 2005 10,000,000 

11.67 December 1, 2005 25,000,000 

1 1.78 January 1 , 2006 75,000,000 

11.43 February 1 , 2006 160,000,000 

1 1 .07 March 1 , 2006 40,000,000 

1 1 .00 March 1 , 2009 430,000,000 

11.24 April 1, 2009 50,000,000 

11.24 April 1 , 2009 30,000,000 

10.75 May 1 , 2009 20,000,000 1 ,235,000,000 

TOTAL PROCEEDS OF LOANS 2,448,502,000 



PUBLIC ACCOUNTS, 1984-85 2-27 

SCHEDULES TO STATEMENT OF DEBT TRANSACTIONS 

RETIREMENTS OF LOANS 

for the year ended March 31, 1986 

This schedule details the maturities and retirements of Provincial borrowings which thereby decrease the liabili- 
ties of the Province. The year end balance in the liability accounts is provided on pages 2-36 to 2-37 in the Schedules to 
Statement of Financial Position together with some explanatory information. 

Series Interest Rate Maturing Details Par Value 

% $ $ 

(a) PAYABLE IN CANADA IN CANADIAN DOLLARS 

NON-PUBLIC ISSUES 

To Minister of Finance of Canada 
Canada Pension Plan 
CP 5.29 March 2, 1986 20,1 10,000 

Federal-Provincial Winter Capital Projects Fund: 
WC 6.86 to 9.91 March 31 , 1986 to March 31 , 1997 2,650,321 

The Municipal Works Assistance Act: 
MW 5.25 to 5.625 June 30, 1985 to October 1 , 1998 5,670,607 

Federal-Provincial employment loans: 
ELP 6.62 to 6.98 October 1 , 1985 to October 1 , 1994 781 ,343 

Federal-Provincial special development loans: 
SD 6.23 to 6.51 March 30, 1986 to March 30, 1993 208,067 29,420,338 

To Canada Mortgage and Housing Corporation 
CMHC 5.125 to 15.75 December 1 , 1993 to April 1, 2021 1,662,582 

PUBLIC ISSUES 

DR 5.25 April 15, 1985 48,349,000 

DS 5.50 April 15, 1985 41 ,013,000 

DU 5.50 October 15, 1985 47,746,500 

DV 5.75 March 1 , 1986 43,772,500 

FF 9.75 March 22, 1998 132,666,000 313,547,000 

TOTAL RETIREMENTS IN CANADIAN DOLLARS 344,629,920 

(b) PAYABLE IN FRANKFURT, GERMANY IN DEUTSCHE MARKS 

PUBLIC ISSUES 

ER 6.00 September 1 , 1985-87 5,322,885 

Adjustment re currency revaluation (3,740,875) 

NET RETIREMENTS 1 ,582,010 

TOTAL RETIREMENTS OF LOANS 346,21 1 ,930 



2-28 PUBLIC ACCOUNTS, 1985-86 

SCHEDULE TO STATEMENT OF ONTARIO HYDRO TRANSACTIONS 

for the year ended March 31, 1986 

This schedule reports all transactions related to borrowing by the Province on behalf of Ontario Hydro. The 
debenture liability and the asset "Advances to Ontario Hydro" created by these transactions are further described in 
the Schedules to Statement of Financial Position on pages 2-36 and 2-33 respectively. 

1986 1985 

$ $ 

Proceeds of loans (public) 319,500,000 

Retirement of loans (public) (175,066,632) (79,471 ,360) 

Net Proceeds (175,066,632) 240,028,640 

Foreign exchange differential 157,663,711 479,370,970 

Net increase in debentures and notes for 
Ontario Hydro purposes (17,402,921) 719,399,610 



Related advances, interest and recoveries 
Advances to Ontario Hydro from publicly issued 
securities 319,500,000 



Interest on securities 

From publicly issued securities 773,442,032 731 ,410,410 

From Canada Pension Plan 142,999,991 142,999,991 



916,442,023 874,410,401 



Recoveries from Ontario Hydro 
Interest on advances 

From publicly issued securities $(773,441,569) $(731,410,410) 

From Canada Pension Plan (142,999,991) (916,441,560) (142,999,991) (874,410,401) 

Retirements of loans from 
publicly issued securities (175,066,632) (79,471 ,360) 

( 1,091,508,192) (953,881,761) 

Net advances (175,066,169) 240,028,640 

Foreign exchange differential 157,663,711 479,370,970 



Related advances, interest, foreign exchange 
differential and recoveries (net) (17,402,458) 719,399,610 



PUBLIC ACCOUNTS, 1985-86 2-29 

SCHEDULE OF EXTRAORDINARY ADJUSTMENTS 
for the year ended March 31, 1986 



ONTARIO ENERGY CORPORATION RE: SUNCOR 

Write-off advance 

Discharge of Sun note obligation 

ONTARIO LAND CORPORATION: 

Mortgage valuation write-down 

Land valuation write-down and transfer to ministries 

REMOVAL OF OBLIGATIONS TO THE PROVINCE 

Ontario Universities Capital Aid 

Corporation: debt forgiveness 

Ontario Education Capital Aid 

Corporation: debt forgiveness 

Ontario Housing Corporation: debt forgiveness 

Loans to Public Hospitals: debt forgiveness 

Investment in Water Treatment and 

Waste Control Facilities: write-down 

PROVINCIAL EQUITY IN CROWN CORPORATIONS WRITE-DOWN 

Ontario Development Corporation 

Urban Transportation Development Corporation Ltd 

Ontario Energy Corporation 

Liquor Control Board of Ontario 

OTHER ADJUSTMENTS 

Municipal Transit: Unfunded commitments 

Hospitals: Unfunded commitments 

Ontario Development Corporations: 

Uncollectable Debts 

School Boards: Restoration of cash advances 



Budget 
1986 

$ 


Actual 

1986 

$ 


325,000,000 
305,000,000 


325,000,000 
294,000,000 


37,000,000 
453,000,000 


39,730,000 
428,624,000 


969,000,000 


969,163,515 


437,000,000 

184,000,000 

69,000,000 


463,980,540 

184,318,779 

79,507,553 


527,000,000 


505,862,848 


7,000,000 

37,000,000 

101,000,000 

25,000,000 


7,000,000 
36,600,000 
97,714,600 
25,074,515 


90,000,000 
15,000,000 


90,000,000 
12,986,400 


10,000,000 
108,000,000 


2,840,373 
108,000,000 


3,699,000,000 


3,670,403,123 



2-30 PUBLIC ACCOUNTS, 1985-86 

SCHEDULES TO STATEMENT OF FINANCIAL POSITION 

as at March 31, 1986 

CASH AND TEMPORARY INVESTMENTS 

1986 1985 

$ $ 

Temporary investments 3,500,627,367 3,255,218,671 

Cash (1,382,888,944) (1,129,432,870) 

2,117,738,423 2,125,785,801 



Temporary investments consist mainly of marketable short-term securities issued by Canadian chartered banks 
and provincial and federal governments and are recorded at cost. Also included are $21,807,658 (1985 $28,270,466) of 
debentures and bonds issued or guaranteed by the Province, which at March 31, 1986 had a market value of 
$22,144,500 (1985 $23,653,900). Payments amounting to $1,402,407,180 (1985 $1,021,385,183) were issued during the 
30 days following March 31 and deducted in arriving at the reported cash balance. 

ADVANCES AND INVESTMENTS — CORPORATIONS, BOARDS AND COMMISSIONS 

Ontario Land Corporation 

Ontario Development Corporation 

Northern Ontario Development Corporation 

Eastern Ontario Development Corporation 

Ontario Northland Transportation Commission 

The Ontario Junior Farmer Establishment Loan Corporation 

The Ontario Municipal Improvement Corporation 

Stadium Corporation of Ontario Limited 

Grain Financial Protection Board 

The Ontario Universities Capital Aid Corporation 

The Ontario Education Capital Aid Corporation 

Ontario Energy Corporation 

Ontario Housing Corporation 

Urban Transportation Development Corporation Ltd 

Liquor Control Board of Ontario 

The Crop Insurance Commission of Ontario 

Algonquin Forestry Authority 



Financial statements of these Corporations, Boards and Commissions are shown in Volume 2 of the Public Ac- 
counts for 1985-86. 

The Ontario Land Corporation advances of $323,074,297 as at March 31, 1986 represent the appraised market 
value of mortgages, reflecting a write down of 39,730,000 during the year. Advances of $428,624,000 to the Corpora- 
tion for the acquisition and development of land were also written off as the Corporation will transfer its land holdings 
to the Province at no cost and will therefore not repay the related advances. 

The Ontario Development Corporation and the associated Eastern Ontario Development Corporation and 
Northern Ontario Development Corporation provide loans and arrange for provincial guarantees of bank loans to 
qualified enterprises. The Province has advanced funding for the Corporations' lending programs. The Province also 
defrays the Corporations' costs for all administrative expenses, loans made at low interest rates, and honouring guar- 
antees, amounting to $15,379,297 in 1986 (1985 $17,601 ,431). Advances to the Corporations are reduced by their loan 
forgiveness and write offs, amounting to $9 million in 1986 (1985 $9 million). The Province's equity investment in the 
Ontario Development Corporation of $7 million was written down to a nominal value of $1. 

Ontario Northland Transportation Commission operates a railroad and maintains communication services to and 
within the northern regions of the Province including trucking, airline, bus and marine services. The Province's total 
advance of $35,207,935 is non-interest bearing. The Province provided subsidies of $23,866,045 in calendar year 1985 
(1984 $21,576,020). After subsidies, the Commission recorded a net income of $18,298,994 in calendar year 1985 
(1984 $17,449,286). 

The Ontario Junior Farmer Establishment Loan Corporation was incorporated in 1952 for the purpose of making 
loans to assist young qualified farmers in the establishment, development and operation of their farms. This program 
was discontinued in February 1969. The rate of interest on advances by the Province was set by the Province's long- 
term borrowing cost. The Province is paying for the cost of administration and providing subsidies through legislative 
appropriations to cover annual operating deficits. The subsidies were $611,183 for 1986 (1985 $662,858). 



1986 


1985 


$ 


$ 


323,074,297 


872,300,626 


194,527,510 


169,298,598 


46,105,187 


51,268,120 


43,841,901 


53,356,711 


35,207,935 


48,207,935 


35,070,580 


38,564,625 


31,750,339 


34,946,862 


4,766,250 




500,000 






1,007,023,034 




542,873,340 




406,871,100 




183,032,323 




36,600,000 




25,074,515 




12,782,496 




253,000 


714,843,999 


3,482,453,285 



PUBLIC ACCOUNTS, 1985-86 2-31 

SCHEDULES TO STATEMENT OF FINANCIAL POSITION — Continued 
as at March 31, 1986 

The Ontario Municipal Improvement Corporation, incorporated in 1950, has as its object the purchase from 
municipalities in Ontario of debentures issued by them for municipal works and undertakings. 

The Stadium Corporation of Ontario Limited is responsible for the construction of a domed stadium in Metropol- 
itan Toronto. The Province has advanced $4,766,250 to the Corporation to cover operating expenditures and which is 
to be repaid once the stadium becomes operational. 

An interest free advance of $500,000 was made by the Province to the Grain Financial. Protection Board under 
the Farm Products Payments Act. The advance was used to establish the Soybean Production Fund ($250,000) and 
the Grain Corn Producers Fund ($250,000). 

INVESTMENTS IN WATER TREATMENT AND WASTE CONTROL FACILITIES 

1986 1985 

$ $ 

Investments in water treatment and waste control facilities 510,760,289 1,028,348,681 



The Ministry of the Environment lets extensive contracts for the building of water and sewage systems to serve 
municipalities. These investments are being recovered over the life of the agreements with the municipalities. The in- 
vestment has been written down by $505,862,848. 

Agreements covering $425,370,749 of the investment are for provincially-owned projects which are subject to 
service rate billings. The proceeds from these billings are used to amortize the investment over periods of up to forty 
years, to pay for operating costs, and to provide a return on the investment. 

Certain other agreements provide for the accumulation of the principal portion of annual amortization payments 
in a sinking fund. The accumulated balance in these funds amounting to $44,792,937 at March 31, 1986 (1985 
$46,772,714) was applied as a reduction of the investment account. In previous years, the sinking fund liability was re- 
ported as a part of trust and special purpose accounts. 



LOANS TO LOCAL GOVERNMENTS 



1986 1985 

$ $ 



Loans for educational purposes 281 ,143,265 292,995,660 

Municipalities re tile drainage 140,264,840 147,826,352 

Ontario Housing Action Program 71,538,810 79,975,710 

The Municipality of Metropolitan Toronto 27,850,000 30,285,000 

Federal-Provincial Winter Capital Projects Fund 27,002,249 29,629,246 

Municipalities re municipal works assistance 16,777,916 22,224,913 

Federal-Provincial employment loans 8,476,700 9,321,400 

The Shoreline Property Assistance Act, 1973 5,057,679 4,848,967 

Public Libraries 4,609,000 4,743,000 

Commercial Area Improvement Loans 3,121,324 1,087,167 

Federal-Provincial special development loans 1,552,700 1,759,400 

Town of Kapuskasing 588,103 676,722 

The Moosonee Development Area Board 54,000 62,000 

Municipalities re water treatment and waste control facilities 35,463 35,463 

Township of Collingwood 116,826 

588,072,049 625,587,826 



Debentures held by the Ontario Education Capital Aid Corporation, were assumed by the Province following the 
Corporation's wind down on December 20, 1985. These debentures were written down by $463,980,540 reflecting the 
portion supported by provincial grants. The remaining debentures relating to school boards totalling $292,995,660 are 
now included with Loans to local governments. 

The Tile Drainage Act authorizes the Treasurer of Ontario to purchase, acquire and hold debentures issued by 
municipalities for construction of drainage works. These debentures are payable within ten years of the issue of the 
debentures. 

The Ontario Housing Action Program provides loans for regional and municipal public works to accelerate the 
supply of housing. 

The amount owing by The Municipality of Metropolitan Toronto is the balance outstanding on debentures issued 
for subway construction purposes. Annual payments on principal are required over the period ending in 1995. 

The objective of the Federal-Provincial Winter Capital Projects Fund was to stimulate growth in employment, 
particularly during the winters of 1974-75 and 1975-76. 



2-32 PUBLIC ACCOUNTS, 1985-86 

SCHEDULES TO STATEMENT OF FINANCIAL POSITION — Continued 
as at March 31, 1986 

The amount owing from sundry municipalities under the Municipal Works Assistance Act is the balance of loans 
made to municipalities for certain municipal projects. The loans are secured by debentures and are repayable over a 
twenty or thirty year period ending in 1998. 

The objective of the Federal-Provincial employment loans program was to stimulate growth in employment par- 
ticularly during winter, by adding to or accelerating capital works projects. 

The objective of the Shoreline Property Assistance Act is to provide assistance for the rehabilitation and protec- 
tion of property on or adjacent to shorelines. 

Debentures held by the Ontario Universities Capital Aid Corporation were assumed by the Province following 
the Corporation's wind down on December 20, 1985. These debentures were written off with the exception of 
$4,743,000 in direct municipal obligations related to library construction, which are now included with Loans to local 
governments. The write off totalled $969,163,515. 

Commercial Area Improvement loans were made to assist municipalities to upgrade older commercial districts by 
providing grants and loans for municipal services, parking, aesthetic and economic improvements. 

The objective of the Federal-Provincial special development loans program was to stimulate capital spending and 
related employment especially in municipalities where unemployment was high. 

The Town of Kapuskasing debentures held by the Province of Ontario are repayable over a period of years with 
final maturity in 1994. 

The debentures of The Moosonee Development Area Board were issued for various municipal projects and ser- 
vices. 

The Ministry of the Environment advanced funds on a loan basis to municipalities for the construction of water 
works and water treatment and waste control facilities. The loans will be recovered during the life of the agreement 
with municipalities over periods up to 30 years. 

OTHER LOANS 



Loans to public hospitals 

The Sault Ste. Marie Bridge Act 

International Bridge Authority of Michigan — Bonds 
St. Mary's River Bridge Company — Shares 

Municipal and school tax credit assistance 

Tile drainage loans in unorganized territories 

Coopers and Lybrand for Player Receivership 

Co-operative associations 

Ontario Tender Fruit Producers' Marketing Board 

Provincial Student-Aid Loans 



Loans to public hospitals are Ministry of Health capital construction loans amounting to $42,072,790 (1985 
$132,441,906). During the current fiscal year, the Province discontinued the practice of recording grants to hospitals 
to fund the repayment of a portion of certain loans. As a result, the value of the Province's loans was reduced by the 
$79,507,553 portion funded by the Province. 

The investment under the Sault Ste. Marie Bridge Act consists of bonds of the International Bridge Authority of 
Michigan and shares of the St. Mary's River Bridge Company. 

The International Bridge Authority of Michigan bonds, with a par value of $7,850,000 U.S., were acquired in 
1960 at a cost of $7,615,072. These bonds, due September 1 , 2000, bear interest at the rate of 6% per annum but un- 
der the terms of the agreement interest is payable at maturity or only as funds are available from operations. The ac- 
cumulated balance of interest remaining unpaid at March 31 , 1986, was $4,657,924. 

The investment in the St. Mary's River Bridge Company is the cost of 137 shares purchased by the Province. 

Municipal and school tax credit assistance loans represent reimbursements to municipalities for credits and re- 
funds allowed in accordance with the provisions of the Municipal and School Tax Credit Assistance Act. 

Tile drainage loans are made directly to individuals in territories without municipal organization as authorized by 
the Tile Drainage Act and are secured by liens on the properties. 

The loan to Coopers and Lybrand for Player Receivership was made under the Loan and Trust Corporations 
Act. 



1986 


1985 


$ 


$ 


42,072,790 


132,441,906 


7,615,072 


7,615,072 


1,370 


1,370 


3,325,001 


3,678,027 


838,031 


852,781 


418,746 


239,442 


141,550 


179,750 


95,000 


185,000 


294 


9,817 


54,507,854 


145,203,165 



PUBLIC ACCOUNTS, 1985-86 2-33 

SCHEDULES TO STATEMENT OF FINANCIAL POSITION — Continued 
as at March 31, 1986 

The Co-operative Loans Act authorizes the Lieutenant Governor in Council to make loans to any co-operative 
association to enable it to carry out its objects. The loans are secured by a first mortgage on the real property of the 
co-operative association and are repayable over a period of twenty years. 

The Ontario Tender Fruit Marketing Board was established for regulation and control of the marketing within 
Ontario of tender fruit. 

The balance under Provincial Student- Aid loans is the total of the principal owing on loans as at March 31 , 1986. 
Loans to students under this program were discontinued in December 1964. 

ADVANCES TO ONTARIO HYDRO 



Public Issues 

Canada Pension Plan 



1986 


1985 


$ 


$ 


7,188,708,872 


7,206,111,793 


1,000,000,000 


1,000,000,000 



8,188,708,872 8,206,111,793 



The financial statements of Ontario Hydro are shown in Volume 2 of the Public Accounts for 1985-86. 

The Province has advanced funds to Ontario Hydro, secured by bonds with like terms and conditions to the se- 
curities issued by the Province on behalf of Ontario Hydro. The bonds consist of U.S. $5,144,714,000 (1985 U.S. 
$5,271,479,000) and Canadian $1,000,000,000 (1985 Canadian $1,000,000,000) with respect to Canada Pension Plan 
funds. At March 31, 1986, bonds denominated in U.S. dollars are recorded at $7,188,708,872 (1985 $7,206,111,793), 
the Canadian dollar equivalent using the exchange rate in effect on that date. 

ACCUMULATED DEFICIT 

1986 1985 

$ $ 

Accumulated Deficit 29,248,640,353 22,847,486,046 



The accumulated deficit of the Province is the excess of liabilities over financial assets, representing the accumula- 
tion of all budgetary deficits and surpluses since Confederation. The year-to-year change in accumulated deficit is the 
amount by which budgetary revenues exceed or are less than budgetary expenditures. 

PENSION AND RELATED BENEFIT FUNDS 

1986 1985 

$ $ 

Public Service Superannuation Fund 4,030,476,412 3,553,842,541 

Superannuation Adjustment Fund 1,300,110,933 1,098,963,073 

Legislative Assembly Retirement Allowances Account 31,686,358 29,156,027 

Provincial Judges Benefits Fund 30,975,232 24,891 ,433 

Ontario Provincial Police Supplementary Benefit Account 2,384,759 647,381 

Deputy Ministers' Supplementary Benefit Account 1,279,601 

5,396,913,295 4,707,500,455 



The Province maintains accounts within the Consolidated Revenue Fund for all contributions and interest earn- 
ings less payments regarding the above pension and related benefit funds and accounts. The amounts recorded by the 
Province are essentially the sole assets of these plans. 

DEPOSITS WITH THE PROVINCE OF ONTARIO SAVINGS OFFICE 

1986 1985 

$ $ 

Deposits with the Province of Ontario Savings Office 716,876,493 655, 262,156 



These deposits are carried in twenty-one branches of the Savings Office throughout the Province. The liability of 
the Savings Office to depositors is similar to the liability of a chartered bank in regard to savings deposits. The finan- 
cial statements of The Province of Ontario Savings Office are shown on pages 3-13 to 3-14. 



2-34 PUBLIC ACCOUNTS, 1985-86 

SCHEDULES TO STATEMENT OF FINANCIAL POSITION — Continued 

as at March 31, 1986 

TRUST AND SPECIAL PURPOSE ACCOUNTS 



Interprovincial Lotteries Trust Fund 

Payroll Deductions (net) 

The Pits and Quarries Control Fund 

Water Treatment and Waste Control Facilities 

Reserve fund for renewals, replacements and contingencies .. . 
Outstanding cheques 

Health 

Treasury and Economics 

Ontario Housing Corporation — deposit account 

Personal Property Security Assurance Fund 

Motor Vehicle Accident Claims Fund 

The Fund for Milk and Cream Producers 

Terry Fox Research Fund 

Unclaimed monies — various statutes 

Realty Services Trust Account 

Bequests and scholarships 

Education 

Community and Social Services 

Health 

Correctional Services 

Agriculture and Food 

Queen Elizabeth II Ontario Scholarship Fund (capital and income) . 

Deep Well Disposal Security Fund 

Security Deposits — various ministries 

Unclaimed debenture principal and interest 

Employment Standards — unclaimed wages 

Security Bonds 

The Consumer Protection Act 

The Motor Vehicle Dealers Act 

The Collection Agencies Act 

The Real Estate and Business Brokers Act 

The Travel Industry Act 

The Bailiffs Act 

Assurance Fund — Land Titles Office 

The Private Vocational Schools Act 

Effingham Park Expropriation Trust Account 

Ontario Agricultural Museum Trust Fund 

Waste Disposal Sites Trust Fund 

Foreign Lands' Deposits 

Ontario Police College Library Trust Fund 

Hospital Trust Accounts 

Ontario Education Association — Elementary Teachers' Loan Fund 

Sundry 

McMichael Canadian Collection of Art 



1986 


1985 


$ 


$ 


330,129,574 


214,494,239 


27,637,617 


25,566,230 


22,720,902 


20,176,190 


9,817,230 


9,548,980 


5,367,066 


4,992,167 


3,755,624 


3,581,117 


6,318,642 


6,276,590 


5,861,730 


5,184,152 


5,004,913 


1,515,270 


1,587,698 


1,426,871 


1,385,488 


1,294,311 


1,146,686 


1 ,028,786 


869,233 


100,000 


547,109 


541,113 


210,338 


190,620 


5,000 


5,000 


1,000 


1,000 


379 


124 


568,452 


569,706 


559,628 


518,601 


543,755 


458,871 


509,561 


551,499 


412,224 


346,122 


84,756 


90,807 


79,970 


162,367 


82,585 


50,000 


41,961 


96,743 


14,370 


54,313 


5,000 


11,000 


300,000 


300,000 


103,837 


90,000 


103,396 


154,710 


43,434 


45,581 


30,214 


40,587 


23,203 


23,032 


16,465 


19,885 


4,017 


4,017 


3,273 


3,320 


3,000 


3,000 




1,031 


425,899,330 


299,517,952 



PUBLIC ACCOUNTS, 1985-86 2-35 

SCHEDULES TO STATEMENT OF FINANCIAL POSITION — Continued 
as at March 31, 1986 

The Interprovincial Lotteries Trust Fund receives the net proceeds of the interprovincial lottery schemes known 
as The Provincial, Super Loto and Lotto 6/49 operated on behalf of the Province of Ontario by the Ontario Lottery 
Corporation. During 1986, $65,364,666 (1985 $21,149,971) was paid out for the construction of health care facilities 
and other health (including health related environmental) and social service projects in Ontario and included a pay- 
ment of $15,000,000 to the Ontario Trillium Foundation. 

The Ministry of the Environment lets extensive contracts for the building of water and sewage systems to serve 
municipalities. Certain other agreements provide for the accumulation of the principal portion of annual amortization 
payments in a sinking fund. The accumulated balance in these funds amounting to $44,792,937 at March 31, 1986 
(1985 $46,772,714) was applied as a reduction of the investment account. 

Payroll deductions (net) represent employee payroll deductions for the month of March which have not yet been 
remitted to the appropriate payee. 

The Pits and Quarries Control Act requires licenced operators of pits and quarries to make annual deposits with 
the Treasurer of Ontario. The deposits are held until the rehabilitation program of a pit or quarry is carried out in ac- 
cordance with the requirements of the Act. Interest is credited to the deposit account on an annual basis. 

The outstanding cheques account is maintained for Treasurer of Ontario and Ministry of Health cheques which 
have not been presented for payment. 

The Ontario Housing Corporation has placed on deposit with the Treasurer of Ontario working capital which is 
surplus to its immediate needs. 

The Personal Property Security Assurance Fund receives a portion of the fee paid to the registrar when a certifi- 
cate is issued under the Personal Property Assurance Act. The Fund is maintained to compensate persons who may 
suffer loss or damage from provision of incorrect information in a certificate. Interest is credited to the Fund on an an- 
nual basis. 

The Fund for Milk and Cream Producers was established in 1967 to guarantee payment to producers of milk and 
cream for their product. The Milk Commission of Ontario administers the Fund and collects an annual fee from the 
processors of milk and cream for credit to the Fund. Interest is credited to the Fund on a semi-annual basis. 

The Terry Fox Research Fund was established in 1981 for the purpose of supporting cancer research. $1,000,000 
was deposited into an interest bearing special purpose trust account, from which withdrawals will be made in accord 
with an agreement signed between the Ontario Cancer Treatment and Research Foundation and the Minister of 
Health. 

Bequests and scholarships may be accepted from citizens and special interest groups under the Financial Admin- 
istration Act. Depending on the purposes of the bequest or scholarship, various ministries may administer the ac- 
count. 

Queen Elizabeth II Ontario Scholarship Fund was established in 1959 as a $500,000 fund to provide annual scho- 
larships to outstanding students working towards completion of their Ph.D. at Ontario universities. Interest is cre- 
dited to the account semi-annually. 

Unclaimed debenture principal and interest on Province of Ontario debentures is held in a liability account until 
the recipient is located. 

Security bond deposit accounts are maintained for bonding or security deposit situations which exist under sev- 
eral Province of Ontario Acts. 

The remaining trust and special purpose accounts represent funds deposited with the Treasurer of Ontario or 
held in trust for various purposes and special accounts which are available for expending in periods subsequent to the 
current fiscal year. 



2-36 



PUBLIC ACCOUNTS, 1985-86 



SCHEDULES TO STATEMENT OF FINANCIAL POSITION — Continued 

as at March 31, 1986 

SUMMARY OF DEBT INCURRED 



Debt Incurred for Provincial Purposes: 

(a) PAYABLE IN CANADA IN CANADIAN DOLLARS 



1986 

$ 



1985 

$ 



NON-PUBLIC DEBT 

Canada Pension Plan Investment Fund 14,827,102,000 13,633,710,000 

The Municipal Works Assistance Act 18,488,228 24,158,835 

Federal-Provincial Winter Capital Projects Fund 31 ,650,954 34,301,276 

Federal-Provincial employment loans 9,441,734 10,223,077 

Federal-Provincial special development loans 1,559,558 1,767,624 

Teachers' Superannuation Fund 8,719,100,000 7,484,100,000 

Ontario Municipal Employees Retirement Fund 1,293,025,000 1,293,025,000 

Canada Mortgage and Housing Corporation 269,121 ,540 270,784,121 

TOTAL NON-PUBLIC DEBT 25,169,489,014 22,752,069,933 

PUBLICLY HELD DEBT 863,496,500 1 ,177,043,500 

TREASURY BILLS 650,000,000 650,000,000 

TOTAL PAYABLE IN CANADA IN CANADIAN DOLLARS 26,682,985,514 24,579,1 13,433 



(b) PAYABLE IN FRANKFURT, GERMANY IN DEUTSCHE MARKS 

TOTAL PAYABLE IN FRANKFURT, GERMANY IN 

DEUTSCHE MARKS DM 19,951 ,000 (1985 DM 30,326,000) 

CANADIAN DOLLAR EQUIVALENT AT MARCH 31 , 1986. 

EXCHANGE RATE $0.5959 (1985 $0.4442) 



11,888,799 



13,470,809 



TOTAL DEBT INCURRED FOR PROVINCIAL PURPOSES 26,694,874,313 24,592,584,242 

Debt Incurred for Ontario Hydro: 

(c) PAYABLE IN CANADA IN CANADIAN DOLLARS 



NON-PUBLIC DEBT 

Canada Pension Plan Investment Fund 



1,000,000,000 1,000,000,000 



TOTAL PAYABLE IN CANADA IN CANADIAN DOLLARS 



1,000,000,000 1,000,000,000 



(d) PAYABLE IN NEW YORK IN UNITED STATES DOLLARS 

PUBLICLY HELD DEBT 

TOTAL PAYABLE IN NEW YORK IN UNITED STATES 
DOLLARS U.S. 5,144,714,000 (1985 U.S. 5,271 ,479,000) 

CANADIAN DOLLAR EQUIVALENT AT MARCH 31 , 1986. 

EXCHANGE RATE $1.3973 (1985 $1,367) 7,188,708,872 7,206,111,793 

TOTAL DEBT INCURRED FOR ONTARIO HYDRO 8,188,708,872 8,206,111,793 

TOTAL DEBT INCURRED 34,883,583,185 32,798,696,035 



The Canada Pension Plan Investment Fund makes funds available to the Province from monthly Canada Pension 
Plan contributions in amounts approximately equal to collections from Ontario contributors. The Province issues non- 
marketable debentures to the Fund at interest rates based on the Government of Canada long-term Canadian public 
market borrowing cost. 

The obligations with respect to the Municipal Works Assistance Act and the three Federal-Provincial loan pro- 
grams are serial debentures payable to the Minister of Finance of Canada. They were issued under employment stim- 
ulation programs in previous years. 



PUBLIC ACCOUNTS, 1985-86 2-37 

SCHEDULES TO STATEMENT OF FINANCIAL POSITION — Concluded 

as at March 31, 1986 

Teachers' Superannuation Commission, which administers a pension fund for Ontario teachers, invests excess re- 
venues in non-marketable securities of the Province. The interest rate on these securities is based on rates for long- 
term Canadian public market debentures issued or guaranteed by the Province. 

The Ontario Municipal Employees Retirement Fund, which is a pension fund for public servants employed by lo- 
cal governments, invested surplus funds in Province of Ontario non-marketable securities until 1978. The interest rate 
on these securities was based on rates for long-term Canadian public market debentures issued or guaranteed by the 
Province. 

The Canada Mortgage and Housing Corporation has accepted serial debentures issued by the Province in return 
for financing a significant proportion of the construction cost of Provincially-owned waste control facilities. The inter- 
est rate is based on the rate for the Government of Canada long-term Canadian public market borrowing cost at the 
time that the Corporation agreed to participate in the project. 

Under the Treasury Bill financing program, non-interest bearing Treasury Bills, with 91 day maturity, are sold by 
tender on a regular basis. 

The Province has borrowed $1,000,000,000 for Ontario Hydro from the Canada Pension Plan. The proceeds of 
all such borrowings have been advanced to Ontario Hydro in exchange for bonds with the same terms and conditions 
as the securities of the Province. 

The Province of Ontario has issued public market debentures denominated in Canadian dollars, United States 
dollars and Deutsche marks. Since 1958, all United States dollar denominated securities have been issued on behalf of 
Ontario Hydro. 



2-38 



PUBLIC ACCOUNTS, 1985-86 



SCHEDULES TO STATEMENT OF FINANCIAL POSITION 

OUTSTANDING DEBT INCURRED 

as at March 31, 1986 



Date of 
Maturity 



Date of Original 

Issue Series Interest Rate Issue Outstanding References 



Debt issued for Provincial Purposes 

(a) PAYABLE IN CANADA IN CANADIAN DOLLARS 



NON-PUBLIC DEBT 












To Minister of Finance of Canada 










Canada Pension Plan Investment Fund: 








Year ending March 31 










1987 


1967 


CPP 


5.36 to 5.61 


332,587,000 


332,587,000 


1988 


1968 


CPP 


5.37 to 6.53 


375,902,000 


375,902,000 


1989 


1969 


CPP 


6.40 to 7.17 


411,993,000 


411,993,000 


1990 


1970 


CPP 


7.16 to 8.33 


445,777,000 


445,777,000 


1991 


1971 


CPP 


6.79 to 8.14 


476,038,000 


476,038,000 


1992 


1972 


CPP 


6.75 to 7.54 


498,328,000 


498,328,000 


1993 


1973 


CPP 


7.08 to 7.51 


536,357,000 


536,357,000 


1994 


1974 


CPP 


7.30 to 7.75 


606,592,000 


606,592,000 


1995 


1975 


CPP 


7.61 to 9.25 


701,797,000 


701,797,000 


1996 


1976 


CPP 


8.21 to 9.48 


784,084,000 


784,084,000 


1997 


1977 


CPP 


8.73 to 9.25 


812,840,000 


812,840,000 


1998 


1978 


CPP 


8.77 to 9.37 


851,058,000 


851,058,000 


1999 


1979 


CPP 


9.35 to 10.16 


915,916,000 


915,916,000 


2000 


1980 


CPP 


9.98 to 12.74 


987,943,000 


987,943,000 


2001 


1981 


CPP 


12.50 to 13.39 


537,872,000 


537,872,000 


2002 


1982 


CPP 


13.66 to 16.10 


768,736,000 


768,736,000 


2003 


1983 


CPP 


12.01 to 16.53 


1,235,751,000 


1,235,751,000 


2004 


1984 


CPP 


10.92 to 12.14 


1,200,847,000 


1,200,847,000 


2005 


1985 


CPP 


12.08 to 14.06 


1,133,182,000 


1,133,182,000 


2006 


1986 


CPP 


10.58 to 12.57 


1,213,502,000 


1,213,502,000 



14,827,102,000 



The Municipal Works Assistance Act: 
Year ending March 31 

1987 1967 MW 

1988 1968 MW 

1989 1969 MW 

1995 1965 MW 

1996 1966 MW 

1997 1967 MW 

1998 1968 MW 

1999 1969 MW 



Federal-Provincial Winter Capital Projects Fund: 
Year ending March 31 
1987 to 1997 1977 WC 6.86 to 9.91 



Federal-Provincial employment loans: 
Year ending March 31 
1987 to 1995 1975 ELP 



6.62 to 6.98 



Federal-Provincial special development loans: 
Year ending March 31 
1987 to 1993 1973 SD 6.23 to 6.51 



49,115,896 



16,649,230 



4,684,537 



18,488,228 



31,650,955 



9,441,734 



1,559,557 



5.25 to 5.625 


15,982,086 


1,200,012 


(2) 


5.25 to 5.625 


30,298,746 


3,978,557 


(2) 


5.25 to 5.625 


4,278,912 


. 728,205 


(2) 


5.375 


5,800,000 


2,751,354 


(2) 


5.375 


16,311,500 


8,393,432 


(2) 


5.25 to 5.375 


7,434,255 


695,758 


(2) 


5.625 


2,017,535 


539,664 


(2) 


5.625 


1,869,862 


201,246 


(2) 



Total to Minister of Finance of Canada 14,888,242,474 






PUBLIC ACCOUNTS, 1985-86 



2-39 



SCHEDULES TO STATEMENT OF FINANCIAL POSITION 

OUTSTANDING DEBT INCURRED — Continued 

as at March 31, 1986 



Date of 


Date 


,of 






Original 






Maturity 


Issue 


Series 


Interest Rate 


Issue 


Outstanding 


References 


To Teachers' Supc 


rannuation Fund: 




% 


$ 


$ 




Nov. 1,1987 


May 1 


,1971 


TI 


6.00 


176,000,000 


176,000,000 


(2) 


Nov. 1,1992 


May 1 


,1971 


TI 


6.00 


454,500,000 


454,500,000 


(2) 


Apr. 2,1993 


Apr. 2 


,1973 


TI 


8.06 


50,000,000 


50,000,000 


(2) 


May 1,1993 


May ] 


,1973 


TI 


8.06 


32,000,000 


32,000,000 


(2) 


Oct. 1, 1993 


Oct. 1 


,1973 


TI 


8.06 


5,000,000 


5,000,000 


(2) 


Nov. 1,1993 


Nov. 1 


,1973 


TI 


8.06 


92,000,000 


92,000,000 


(2) 


Jan. 1, 1994 


Jan. 1 


,1974 


TI 


8.06 


16,000,000 


16,000,000 


(2) 


May 1,1995 


May 1 


,1975 


TI 


10.04 


50,000,000 


50,000,000 


(2) 


Nov. 1,1995 


Nov. 1 


,1975 


TI 


10.04 


119,500,000 


119,500,000 


(2) 


Jan. 1, 1996 ' 


Jan. 1 


,1976 


TI 


10.04 


28,000,000 


28,000,000 


(2) 


May 1 , 1996 


May 1 


,1971 


TI 


8.57 


18,000,000 


18,000,000 


(2) 


Nov. 1,1996 


Nov. 1 


,1971 


TI 


8.57 


74,000,000 


74,000,000 


(2) 


Jan. 1,1997 


Jan. 1 


,1972 


TI 


8.57 


18,000,000 


18,000,000 


(2) 


Mar. 30, 1997 


Mar. 30 


,1972 


TI 


8.57 


62,000,000 


62,000,000 


(2) 


May 1,1997 


May 1 


,1972 


TI 


7.86 


25,500,000 


25,500,000 


(2) 


Nov. 1,1997 


Nov. 1 


,1972 


TI 


7.86 


84,500,000 


84,500,000 


(2) 


Jan. 1,1998 


Jan. 1 


,1973 


TI 


7.86 


9,500,000 


9,500,000 


(2) 


May 1,1998 


May 1 


,1978 


TI 


9.51 


69,000,000 


69,000,000 


(2) 


Nov. 1,1998 


Nov. 1 


,1978 


TI 


9.51 


122,000,000 


122,000,000 


(2) 


Jan. 1, 1999 


Jan. 1 


,1979 


TI 


9.51 


298,000,000 


298,000,000 


(2) 


Apr. 1,1999 


Apr. 1 


,1974 


TI 


8.39 


2,600,000 


2,600,000 


(2) 


May 1,1999 


May 1 


,1974 


TI 


8.39 


46,000,000 


46,000,000 


(2) 


May 1,1999 


May 1 


,1979 


TI 


9.83 


83,000,000 


83,000,000 


(2) 


Sept. 30, 1999 


Sept. 30 


,1974 


TI 


8.39 


40,000,000 


40,000,000 


(2) 


Nov. 1,1999 


Nov. 1 


,1974 


TI 


8.39 


117,000,000 


117,000,000 


(2) 


Nov. 1,1999 


Nov. 1 


,1979 


TI 


9.83 


136,000,000 


136,000,000 


(2) 


Jan. 1,2000 


Jan. 1 


,1975 


TI 


8.39 


80,500,000 


80,500,000 


(2) 


Jan. 1,2000 


Jan. 1 


,1980 


TI 


9.83 


318,000,000 


318,000,000 


(2) 


May 1,2000 


May 1 


,1980 


TI 


11.05 


93,000,000 


93,000,000 


(2) 


Nov. 1,2000 


Nov. 1 


,1980 


TI 


11.05 


180,000,000 


180,000,000 


(2) 


Jan. 1,2001 


Jan. 1 


,1981 


TI 


11.05 


296,000,000 


296,000,000 


(2) 


May 1 , 2001 


May 1 


,1976 


TI 


10.11 


59,000,000 


59,000,000 


(2) 


Nov. 1,2001 


Nov. 1 


,1976 


TI 


10.11 


74,000,000 


74,000,000 


(2) 


Jan. 1,2002 


Jan. 1 


,1977 


TI 


10.11 


132,000,000 


132,000,000 


(2) 


Feb. 1,2002 


Feb. 1 


,1977 


TI 


10.11 


10,500,000 


10,500,000 


(2) 


Mar. 1,2002 


Mar. 1 


,1977 


TI 


10.11 


17,500,000 


17,500,000 


(2) 


Mar. 31,2002 


Mar. 31 


,1977 


TI 


10.11 


41 ,500,000 


41,500,000 


(2) 


May 1,2002 


May 1 


,1977 


TI 


9.82 


62,000,000 


62,000,000 


(2) 


Nov. 1,2002 


Nov. 1 


,1977 


TI 


9.82 


80,000,000 


80,000,000 


(2) 


Jan. 1,2003 


Jan. 1 


,1978 


TI 


9.82 


230,000,000 


230,000,000 


(2) 


Jan. 1,2003 


Jan. 1 


,1978 


TI 


9.82 


108,000,000 


108,000,000 


(2) 


Mar. 30, 2003 


Mar. 30 


,1978 


TI 


9.82 


8,000,000 


8,000,000 


(2) 


May 1,2003 


May 1 


,1981 


TI 


13.34 


125,000,000 


125,000,000 


(2) 


Oct. 1,2003 


May 1 


,1983 


TI 


12.88 


110,000,000 


110,000,000 


(2) 


Nov. 1,2003 


Nov. 1 


,1981 


TI 


13.34 


190,000,000 


190,000,000 


(2) 


Dec. 1,2003 


Jul. 1 


,1983 


TI 


12.88 


120,000,000 


120,000,000 


(2) 


Jan. 1,2004 


Jan. 1 


,1982 


TI 


13.34 


355,000,000 


355,000,000 


(2) 


Apr. 1,2004 


Nov. 1 


,1983 


TI 


12.88 


178,000,000 


178,000,000 


(2) 


Jun. 1,2004 


Jan. 1 


,1984 


TI 


12.88 


378,000,000 


378,000,000 


(2) 


Jul. 1,2005 


Apr. 1 


,1984 


TI 


13.96 


20,000,000 


20,000,000 


(2) 


Aug. 1,2005 


May 1 


,1984 


TI 


14.16 


180,000,000 


180,000,000 


(2) 


Sept. 1,2005 


Jun. 1 


,1984 


TI 


14.17 


25,000,000 


25,000,000 


(2) 



2-40 



PUBLIC ACCOUNTS, 1985-86 



SCHEDULES TO STATEMENT OF FINANCIAL POSITION 

OUTSTANDING DEBT INCURRED — Continued 

as at March 31, 1986 



Date of 

Maturity 



Date of 
Issue 



Series 



Interest Rate 



Original 
Issue 



Outstanding References 



To Teachers' Supe 


rannuation Fund - 


- Continued 










Oct. 


1,2005 


Jul. 


1,1984 


TI 


14.40 


130,000,000 


130,000,000 


(2) 


Nov. 


1,2005 


Aug. 


1,1984 


TI 


13.51 


10,000,000 


10,000,000 


(2) 


Jan. 


1,2005 


Oct. 


1,1984 


TI 


13.27 


60,000,000 


60,000,000 


(2) 


Feb. 


1,2005 


Nov. 


1, 1984 


TI 


12.74 


165,000,000 


165,000,000 


(2) 


Mar. 


1,2005 


Dec. 


1,1984 


TI 


12.60 


40,000,000 


40,000,000 


(2) 


July 


1,2005 


Apr. 


1,1985 


TI 


12.53 


45,000,000 


45,000,000 


(2) 


Aug. 


1,2005 


May 


1, 1985 


TI 


12.24 


170,000,000 


170,000,000 


(2) 


Sept. 


1,2005 


June 


1,1985 


TI 


11.47 


35,000,000 


35,000,000 


(2) 


Oct. 


1,2005 


July 


1, 1985 


TI 


11.58 


145,000,000 


145,000,000 


(2) 


Nov. 


1,2005 


Aug. 


1, 1985 


TI 


11.87 


10,000,000 


10,000,000 


(2) 


Dec. 


1,2005 


Sept. 


1,1985 


TI 


11.67 


25,000,000 


25,000,000 


(2) 


Jan. 


1,2006 


Oct. 


1,1985 


TI 


11.78 


75,000,000 


75,000,000 


(2) 


Feb. 


1,2006 


Nov. 


1, 1985 


TI 


11.43 


160,000,000 


160,000,000 


(2) 


Mar. 


1,2006 


Dec. 


1, 1985 


TI 


11.07 


40,000,000 


40,000,000 


(2) 


Apr. 


1,2006 


Jan. 


1,1985 


TI 


12.58 


390,000,000 


390,000,000 


(2) 


May 


1,2006 


Feb. 


1,1985 


TI 


12.26 


30,000,000 


30,000,000 


(2) 


Jun. 


1,2006 


Mar. 


1,1985 


TI 


13.01 


15,000,000 


15,000,000 


(2) 


May 


1,2007 


May 


1, 1982 


TI 


15.38 


128,000,000 


128,000,000 


(2) 


Nov. 


1,2007 


Nov. 


1, 1982 


TI 


15.38 


371 ,000,000 


371,000,000 


(2) 


Jan. 


1,2008 


Jan. 


1, 1983 


TI 


15.38 


416,000,000 


416,000,000 


(2) 


Mar. 


30,2008 


Mar. 


30, 1983 


TI 


15.38 


30,000,000 


30,000,000 


(2) 


Mar. 


1,2009 


Jan. 


1, 1986 


TI 


11.00 


430,000,000 


430,000,000 


(2) 


Apr. 


1,2009 


Feb. 


1, 1986 


TI 


11.24 


80,000,000 


80,000,000 


(2) 


May 


1,2009 


Mar. 


1, 1986 


TI 


10.75 


20,000,000 


20,000,000 


(2) 



8,719,100,000 



To Ontario Municipal Employees Retirement Fund: 



Dec. 31, 1993 


Dec. 31,1973 


MER 


8.15 


125,100,000 


125,100,000 


(2) 


Dec. 31, 1993 














to 1999 


Dec. 31, 1973 


MER 


5.49 to 8. 19 


154,000,000 


154,000,000 


(2) 


Dec. 31, 1994 


Dec. 31, 1974 


MER 


9.81 


138,125,000 


138,125,000 


(2) 


Dec. 31, 1995 


Dec. 31, 1975 


MER 


10.05 


168,150,000 


168,150,000 


(2) 


Dec. 31,2000 


Dec. 31, 1970 


MER 


9.10 


57,600,000 


57,600,000 


(2) 


Dec. 31,2001 


Dec. 31, 1971 


MER 


7.85 


75,000,000 


75,000,000 


(2) 


Dec. 31,2002 


Dec. 31, 1972 


MER 


8.02 


91,300,000 


91,300,000 


(2) 


Dec. 31,2002 


Dec. 31, 1976 


MER 


10.28 


174,500,000 


174,500,000 


(2) 


Dec. 31,2003 


Dec. 31, 1977 


MER 


9.45 


187,950,000 


187,950,000 


(2) 


Dec. 31,2006 


Dec. 31,1978 


MER 


9.77 


121,300,000 


121,300,000 


(2) 



1,293,025,000 



To Canada Mortgage and Housing Corporation: 
Year ended March 31 



1994 


1979 


CMHC 


5.125 


40,810 


25,543 


1997 


1979 


CMHC 


5.750 


142,968 


103,720 


2003 


1971 to 1978 


CMHC 


5.375 


688,414 


519,497 


2004 


1974 to 1975 


CMHC 


5.125 to 7.875 


1,296,489 


1,062,176 


2005 


1971 to 1975 


CMHC 


5.125 to 8.625 


2,754,646 


2,284,950 


2006 


1973 to 1976 


CMHC 


5.125 to 10.375 


2,200,837 


1,980,243 


2007 


1974 to 1978 


CMHC 


5.375 to 10.375 


6,049,712 


5,544,103 


2010 


1970 to 1975 


CMHC 


5.75 to 6.875 


4,312,601 


3,602,482 


2011 


1971 to 1976 


CMHC 


5.375 to 8.25 


5,876,136 


5,261,276 


2012 


1972 


CMHC 


6.875 to 8.25 


7,281,714 


6,554,835 



PUBLIC ACCOUNTS, 1985-86 2-41 

SCHEDULES TO STATEMENT OF FINANCIAL POSITION 

OUTSTANDING DEBT INCURRED — Continued 

as at March 31, 1986 



Date of 


Date of 






Original 






Maturity 


Issue 


Series 


Interest Rate 


Issue 


Outstanding 


References 








% 


$ 


$ 




To Canada Mortgage and Housing Corporation: 


— Continued 








Year ended March 31 












2013 


1973 


CMHC 


7.25 to 8.25 


1,252,052 


1,145,988 




2014 


1974 


CMHC 


6.125 to 8.25 


20,324,185 


18,676,343 




2015 


1975 


CMHC 


7.50 to 10.375 


11,488,523 


10,713,767 




2016 


1976 


CMHC 


5.375 to 10.75 


22,775,312 


21,579,059 




2017 


1977 to 1979 


CMHC 


7.625 to 10.75 


15,797,368 


15,185,794 




2018 


1978 to 1982 


CMHC 


7.625 to 13.00 


38,173,327 


37,158,766 




2019 


1979 to 1982 


CMHC 


7.625 to 15.25 


42,385,309 


41,202,664 




2020 


1980 to 1982 


CMHC 


7.625 to 15.75 


65,976,661 


64,823,253 




2021 


1981 to 1982 


CMHC 


9.50 to 15.75 


30,946,135 


30,530,001 




2022 


1982 


CMHC 


9.75 to 15.75 


1,177,064 


1,167,080 
269,121,540 




TOTAL NON-PUBLIC DEBT . . 






25,169,489,014 




PUBLICLY HELD DEBT 












May 1,1987 


May 1,1967 


DZ 


5.75 


27,000,000 


24,356,000 


(4) 


Dec. 10, 1987 


Dec. 10, 1975 


FE 


10.25 


150,000,000 


142,858,000 


(2) (7) 


Feb. 15, 1988 


Feb. 15, 1968 


EB 


7.00 


50,000,000 


40,799,500 


(1) 


May 4,1988 


May 4,1983 


GE 


10.50 


300,000,000 


300,000,000 


(2) 


Mar. 7,1989 


Mar. 7,1984 


GF 


11.25 


200,000,000 


200,000,000 


(2) 


Dec. 15, 1996 


Dec. 15, 1971 


EN 


7.25 


75,000,000 


52,221 ,000 


(5) 


Aug. 1,1997 


Aug. 1,1972 


EQ 


8.00 


100,000,000 


4,378,000 


(5) (6) 


Dec. 1, 1997 


Dec. 1,1972 


ES 


7.75 


100,000,000 


88,147,000 


(5) 


Mar. 22, 1998 


Mar. 22, 1976 


FF 


9.75 


150,000,000 


6,807,000 


(5) (14) 


July 1, 1998 


July 1,1975 


FB 


9.00 


150,000,000 


3,930,000 
863,496,500 


(5) (13) 


TREASURY BILLS 








650,000 000 


(17) 


TOTAL PAYABLE IN CANADA IN CANADIAN DOLLARS 


26,682,985,514 



(b) PAYABLE IN FRANKFURT, GERMANY IN DEUTSCHE MARKS (16) 

Sept. 1, 1986 

to 1987 Sept. 1,1972 ER 6.00 DM100,000,000 DM19,951,000 (12) 

TOTAL PAYABLE IN FRANKFURT, GERMANY IN 

DEUTSCHE MARKS DM 19,951,000 

CANADIAN DOLLAR EQUIVALENT AT MARCH 31 , 1986. 

EXCHANGE RATE $0.5959 11,888,799 

TOTAL DEBT INCURRED FOR PROVINCIAL PURPOSES 26,694,874,313 



Debt Issued for Ontario Hydro 

(c) PAYABLE IN CANADA IN CANADIAN DOLLARS 

NON-PUBLIC DEBT 

Canada Pension Plan Investment Fund 

2001 1981 CPP 11.61 to 13.46 500,000,000 500,000,000 (8) 

2002 1982 CPP 14.81 to 17.51 500,000,000 500,000,000 (8) 

1,000,000,000 



2-42 



PUBLIC ACCOUNTS, 1985-86 



SCHEDULES TO STATEMENT OF FINANCIAL POSITION 

OUTSTANDING DEBT INCURRED — Continued 

as at March 31, 1986 



Date of 
Maturity 



Date of 
Issue 



Series 



Interest Rate 



Original 
Issue 



Outstanding References 





(d) PAYABLE 


INNI 


PUBLICLY HELD DEBT 




Mar. 10, 1988 


Mar. 10, 1983 


GA 


Apr. 25, 1989 


Apr. 25, 1983 


GC 


Sept. 15, 1990 


Sept. 15, 1965 


DT 


May 1,1991 


May 1, 1981 


FP 


Nov. 5, 1991 


Nov. 5,1981 


FS 


Feb. 25,1992 


Feb. 25, 1982 


FV 


Aug. 31, 1992 


Aug. 31,1982 


FX 


Apr. 4, 1994 


Apr. 4, 1984 


GG 


Apr. 1,1996 


Apr. 1,1966 


DW 


Apr. 15, 1997 


Apr. 15, 1967 


DX 


Dec. 1,1997 


Dec. 1,1967 


EA 


Aug. 1,1998 


Aug. 1,1968 


EC 


Feb. 15,1999 


Feb. 15, 1969 


EE 


Sept. 1, 1999 


Sept. 1,1969 


EH 


Feb. 15,2000 


Feb. 15, 1970 


EJ 


Aug. 1,2000 


Aug. 1,1970 


EK 


May 15,2001 


May 15, 1971 


EL 


May 15,2002 


May 15, 1972 


EP 


Dec. 15,2002 


Dec. 15, 1972 


ET 


Oct. 15,2003 


Oct. 15,1973 


EU 


Mar. 15,2004 


Mar. 15, 1974 


EV 


Oct. 1,2004 


Oct. 1, 1974 


EW 


Mar. 1,2005 


Mar. 1, 1975 


EX 


June 15, 2005 


June 15, 1975 


EZ 


Nov. 15,2005 


Nov. 15, 1975 


FD 


Jan. 15,2007 


Jan. 15,1977 


FG 


Sept. 15, 2007 


Sept. 15, 1977 


FH 


Jan. 5, 2008 


Jan. 5, 1978 


FJ 


June 1,2008 


June 1,1978 


FK 


Nov. 30, 2008 


Nov. 30, 1978 


FL 


Mar. 1,2009 


Mar. 1, 1979 


FM 


Sept. 20, 2009 


Sept. 20, 1979 


FN 


May 1,2011 


May 1, 1981 


FR 


Nov. 5,2011 


Nov. 5, 1981 


FT 


Mar. 15,2012 


Mar. 15, 1982 


FW 


Aug. 31, 2012 


Aug. 31,1982 


FY 


Mar. 10,2013 


Mar. 10, 1983 


GB 


Apr. 25, 2013 


Apr. 25. 1983 


GD 



IN NEW YORK IN UNITED STATES DOLLARS (15) 



10.375 


200,000,000 


200,000,000 


(2) 


10.50 


200,000,000 


200,000,000 


(2) 


4.75 


50,000,000 


43,819,000 


(9) 


14.625 


100,000,000 


97,215,000 


(3) 


16.00 


100,000,000 


99,650,000 


(2) 


15.75 


200,000,000 


196,815,000 


(2) 


14.625 


200,000,000 


194,625,000 


(2) 


12.50 


250,000,000 


250,000,000 


(2) 


5.50 


35,000,000 


28,423,000 


(10) 


5.625 


65,000,000 


54,312,000 


(10) 


6.875 


75,000,000 


60,510,000 


(10) 


7.125 


75,000,000 


56,375,000 


(10) 


7.375 


75,000,000 


58,315,000 


(10) 


8.375 


100,000,000 


67,785,000 


(11) 


9.25 


100,000,000 


70,360,000 


(11) 


9.25 


75,000,000 


52,695,000 


(11) 


7.85 


100,000,000 


71,340,000 


(11) 


7.70 


100,000,000 


79,095,000 


(11) 


7.30 


100,000,000 


67,595,000 


(11) 


7.90 


125,000,000 


77,405,000 


(11) 


8.60 


125,000,000 


101,425,000 


(11) 


10.25 


175,000,000 


161,220,000 


(11) 


8.875 


200,000,000 


163,605,000 


(11) 


9.125 


150,000,000 


126,655,000 


(11) 


9.25 


200,000,000 


167,525,000 


(11) 


8.40 


300,000,000 


256,025,000 


(11) 


8.375 


200,000,000 


172,485,000 


(11) 


8.75 


250,000,000 


231 ,580,000 


(ID 


9.375 


200,000,000 


185,540,000 


(11) 


9.375 


250,000,000 


230,000,000 


(11) 


9.75 


300,000,000 


266,435,000 


(11) 


9.875 


300,000,000 


278,430,000 


(11) 


15.125 


200,000,000 


165,535,000 


(11) 


17.00 


150,000,000 


149,845,000 


(ID 


15.75 


200,000,000 


178,585,000 


(11) 


15.25 


100,000,000 


90,500,000 


(11) 


11.50 


100,000,000 


95,775,000 


(11) 


11.75 


100,000,000 


97,215,000 


(11) 



TOTAL PAYABLE IN NEW YORK IN 
UNITED STATES DOLLARS 



U.S. 5,144,714,000 



CANADIAN DOLLAR EQUIVALENT AT MARCH 31 , 1986. 
EXCHANGE RATE $1.3973 



7,188,708,872 



TOTAL DEBT INCURRED FOR ONTARIO HYDRO 
TOTAL DEBT INCURRED 



8,188,708,872 



34,883,583,185 



PUBLIC ACCOUNTS, 1985-86 2-43 

SCHEDULES TO STATEMENT OF FINANCIAL POSITION 

OUTSTANDING DEBT INCURRED — Concluded 

as at March 31, 1986 



References: 

(1) Callable at par commencing 2 years prior to maturity. 

(2) Non-callable. 

(3) Callable at par commencing 3 years prior to maturity. 

(4) Callable at par commencing 4 years prior to maturity. 

(5) Callable at par commencing 5 years prior to maturity. 

(6) $100,000,000 in debentures were issued to mature August 1, 1997 subject to maturity of any debentures on 
August 1 , 1980, if the debenture holder so elected after August 1 , 1979 and prior to February 1 , 1980. 

(7) Exchangeable at holder's option during the six month period December 10, 1986 to June 10, 1987, for an equal 
principal amount of 13 year 9.75% debentures due December 10, 2000. Such debentures would be callable at 
par commencing 5 years prior to maturity. 

(8) Securities sold to the Canada Pension Plan Investment Fund are payable 20 years after their respective dates of 
issue, are not negotiable and not transferable or assignable but are redeemable in whole or in part before ma- 
turity at the option of the Minister of Finance of Canada, on six months' prior notice, when the Minister deems 
it necessary in order to meet the requirements of the Canada Pension Plan. In the case of redemption before 
maturity, the Ontario Securities are to be redeemed in the order in which they were issued and the amount of 
Ontario Securities to be redeemed at any time shall be proportionate to the amount of all securities then held 
to the credit of the said fund represented by Ontario Securities. 

(9) Callable 10-22 years after date of issue at various declining premiums and thereafter at par. 

(10) Callable 15-27 years after date of issue at various declining premiums and thereafter at par. 

(11) Callable 15-25 years after date of issue at various declining premiums and thereafter at par. 

(12) Scheduled annual maturity 1986-87 — DM 12,500,000. 

(13) Payable at par 15 years prior to maturity if holder so elects during the period July 1 , 1982 to January 1 , 1983. 

(14) Payable at par 12 years prior to maturity if holder so elects during the period March 22, 1985 to September 22, 
1985. 

(15) The Canadian dollar equivalent is calculated using a March 31 , 1986 exchange rate of $1 .3973. 

(16) The Canadian dollar equivalent is calculated using a March 31 , 1986 exchange rate of $0.5959. 

(17) Under the Treasury Bill Financing Program, non-interest bearing Treasury Bills, with 91 day maturity, are 
sold by tender on a regular basis. 



2-44 



PUBLIC ACCOUNTS, 1985-86 



SCHEDULES TO STATEMENT OF FINANCIAL POSITION 

CONTINGENT LIABILITIES — OBLIGATIONS GUARANTEED BY THE 
PROVINCE OF ONTARIO 



as at March 31, 1986 



DEBENTURES, BONDS AND NOTES 



Date of 
Maturity 



Year of 
Issue 



Rate of 
Interest 



Original Amount 
of Principal 
Guaranteed 



Outstanding 
March 31, 1986 



References 



ONTARIO HYDRO 



Mar. 3 
May 12 
July 
Aug 
Oct. 1 
Jan. 
Feb 
Apr. 15 
July 
Aug. 17 
Sept. 15 
Dec. 7 
Jan. 5 
Feb. 22 
May 1 
Aug. 14 
Sept. 20 
Feb. 1 
Feb. 14 
Mar. 15 
May 6 
Sept. 10 
Mar. 4 
Mar. 19 
Apr. 1 
Aug. 15 
Sept. 18 
Sept. 15 
Oct 
Feb 



18 
22 
Mar. 18 
1 



Apr. 
May 
Aug. 28 
Oct. 
Nov. 
Dec. 
Feb. 
Feb. 
May 30 
June 30 
Nov. 19 
Nov. 30 
Jan. 14 
Feb. 4 
Apr. 1 
July 21 
Sept. 15 
Sept. 15 
Feb. 1 
Apr. 5 
Sept. 15 
Feb. 1 
May 15 



1987 
1987 
1987 
1987 
1987 
1988 
1988 
1988 
1988 
1988 
1988 
1988 
1989 
1989 
1989 
1989 
1989 
1990 
1990 
1990 
1990 
1990 
1991 
1991 
1992 
1992 
1992 
1993 
1993 
1994 
1994 
1994 
1994 
1994 
1994 
1994 
1994 
1995 
1995 
1995 
1995 
1995 
1995 
1996 
1996 
1996 
1996 
1996 
1996 
1997 
1997 
1997 
1998 
1998 





% 


$ 


$ 




(a) PAYABLE IN CANADA IN CANADIAN DOLLARS 




1982 


16.75 


100,000,000 


100,000,000 


(2) 


1982 


15.50 


150,000,000 


150,000,000 


(2) 


1967 


6.25 


25,000,000 


25,000,000 


(3) 


1982 


17.00 


150,000,000 


150,000,000 


(2) 


1982 


13.75 


250,000,000 


250,000,000 


(2) 


1966 


5.75 


55,000,000 


55,000,000 


(5) 


1983 


10.50 


300,000,000 


300,000,000 


(2) 


1966 


6.00 


50,000,000 


50,000,000 


(5) 


1966 


6.00 


50,000,000 


50,000,000 


(5) 


1983 


11.50 


100.000,000 


100,000,000 


(2) 


1983 


11.25 


100,000,000 


100,000,000 


(2) 


1983 


10.75 


150,000,000 


150,000,000 


(2) 


1967 


6.25 


45,000,000 


45,000,000 


(5) 


1984 


11.25 


100,000,000 


100,000,000 


(2) 


1984 


12.50 


250,000,000 


250,000,000 


(2) 


1984 


13.75 


150,000,000 


150,000,000 


(2) 


1967 


6.50 


28,000,000 


28,000,000 


(5) 


1984 


11.50 


150,000,000 


150,000,000 


(2) 


1985 


10.75 


350,000,000 


350,000,000 


(2) 


1967 


6.00 


49,000,000 


49,000,000 


(5) 


1985 


11.25 


250,000,000 


250,000,000 


(2) 


1985 


10.375 


200,000,000 


200,000,000 


(2) 


1985 


10.50 


250,000,000 


250,000,000 


(2) 


1986 


9.50 


200,000,000 


200,000,000 


(2) 


1968 


7.00 


50,000,000 


50,000,000 


(5) 


1968 


7.00 


50,000,000 


50,000,000 


(5) 


1968 


7.00 


65,000,000 


65,000,000 


(5) 


1983 


12.00 


100,000,000 


100,000,000 


(2) 


1983 


11.75 


200,000,000 


200,000,000 


(2) 


1984 


12.00 


150,000,000 


150,000,000 


(2) 


1969 


7.75 


35,000,000 


35,000,000 


(6) 


1970 


9.00 


50,000,000 


50,000,000 


(5) 


1969 


7.75 


40,000,000 


40,000,000 


(6) 


1984 


13.00 


300,000,000 


300,000,000 


(2) 


1969 


8.25 


25,000,000 


25,000,000 


(6) 


1984 


12.75 


250,000,000 


250,000,000 


(2) 


1969 


8.50 


30,000,000 


30,000,000 


(6) 


1970 


9.00 


50,000,000 


9,281,000 


(6)(8) 


1984 


12.00 


100,000,000 


100,000,000 


(2) 


1985 


11.25 


200,000,000 


200,000,000 


(2) 


1970 


9.00 


60,000,000 


60,000,000 


(6) 


1985 


10.75 


250,000,000 


250,000,000 


(2) 


1970 


8.75 


75,000,000 


75,000,000 


(6) 


1986 


10.00 


250,000,000 


250,000,000 


(2) 


1971 


7.50 


100,000,000 


100,000,000 


(6) 


1971 


7.625 


60,000,000 


60,000,000 


(6) 


1971 


8.25 


75,000,000 


75,000,000 


(6) 


1971 


7.875 


100,000,000 


100,000,000 


(6) 


1976 


8.25 


6,500 


6,500 


(1)(6) 


1972 


7.375 


70,000,000 


70,000,000 


(6) 


1972 


7.625 


100,000,000 


100,000,000 


(6) 


1972 


8.25 


100,000,000 


100,000,000 


(6) 


1973 


7.75 


100,000,000 


100,000,000 


(6) 


1973 


8.00 


125,000,000 


125,000,000 


(6) 



PUBLIC ACCOUNTS, 1985-86 



2-45 



SCHEDULES TO STATEMENT OF FINANCIAL POSITION 

CONTINGENT LIABILITIES — OBLIGATIONS GUARANTEED BY THE 
PROVINCE OF ONTARIO — Continued 



as at March 31, 1986 



DEBENTURES, BONDS AND NOTES 









Original Amount 






Date of 


Year of 


Rate of 


of Principal 


Outstanding 




Maturity 


Issue 


Interest 


Guaranteed 


March 31, 1985 


References 


ONTARIO HYDRO 


% 


$ 


$ 






(a) PAYABLE IN CANADA IN CANADIAN DOLLARS — 


Continued 




Nov. 30, 1998 


1973 


8.50 


50,000,000 


50,000,000 


(6) 


Mar. 1, 1999 


1974 


8.50 


75,000,000 


75,000,000 


(6) 


June 14, 1999 


1974 


9.75 


75,000,000 


75,000,000 


(6) 


Aug. 15, 1999 


1974 


10.25 


75,000,000 


75,000,000 


(6) 


Nov. 15,1999 


1974 


10.00 


60,000,000 


60,000,000 


(6) 


Jan. 10,2000 


1975 


9.75 


60,000,000 


60,000,000 


(6) 


Feb. 10,2000 


1975 


9.50 


100,000,000 


100,000,000 


(6) 


May 21,2000 


1975 


10.25 


65,000,000 


65,000,000 


(6) 


Oct. 30, 2000 


1975 


10.75 


100,000,000 


100,000,000 


(6) 


Jan. 29,2001 


1976 


10.25 


150,000,000 


150,000,000 


(6) 


May 18,2001 


1976 


10.00 


300,000,000 


300,000,000 


(6)(20) 


Mar. 3,2002 


1982 


17.00 


100,000,000 


100,000,000 


(4) 


Nov. 30, 2002 


1982 


12.50 


250,000,000 


250,000,000 


(3)(18) 


Nov. 30, 2002 


1983 


12.50 


100,000,000 


100,000,000 


(3)(18) 


May 1 , 2003 


1984 


13.50 


150,000,000 


150,000,000 


(3) 


Oct. 5,2003 


1976 


9.50 


150,000,000 


150,000,000 


(19) 


Jan. 6, 2004 


1977 


9.25 


750,000,000 


750,000,000 


(19)(21) 


Jan. 25,2005 


1978 


9.375 


200,000,000 


200,000,000 


(19) 


May 1 , 2005 


1978 


9.75 


200,000,000 


200,000,000 


(19) 


Apr. 21,2006 


1981 


14.25 


225,000,000 


225,000,000 


(6) 


June 27, 2008 


1978 


9.75 


200,000,000 


200,000,000 


(10) 


Aug. 30, 2008 


1978 


9.50 


200,000,000 


200,000,000 


(10) 


Apr. 4,2009 


1979 


10.25 


300,000,000 


300,000,000 


(10) 


May 10,2009 


1979 


10.00 


300,000,000 


300,000,000 


(10) 


Jan. 15,2010 


1985 


10.50 


250,000,000 


250,000,000 


(6) 


Mar. 25,2010 


1980 


13.375 


150,000,000 


150,000,000 


(19) 


May 14,2010 


1980 


13.25 


325,000,000 


325,000,000 


(19) 


Jan. 29,2011 


1981 


13.00 


325,000,000 


325,000,000 
11,906,287,500 


(19) 


Less: Purchas 


es for Debt Retirement . 






913,107,000 
10,993,180,500 












Long term notes 












as of Mar. 31 , 


1986 


Various 




174,000,000 




Short term notes 












as of Mar. 31 , 


1986 


Various 




280,145,000 
11,447,325,500 




PAYABLE IN LONDON, ENGLAND OR TORONTO, CANADA IN CANADIAN DOLLARS 


Aug. 12, 1988 


1982 


16.95 


120,000,000 


120,000,000 
120,000,000 


(2) 




TOTAL PAYABLE IN CANADIAN DOLLARS 


11,567,325,500 






(b) PAYABLE IN UNITED STATES DOLLARS 






PAYABLE IN FRANKFURT, GERMANY IN UNITED STATES DOLLARS (9) 




Sept. 10, 1986 


1976 


8.50 


100,000,000 


100,000,000 


(2) 


Apr. 15, 1987 


1977 


8.00 


125,000,000 


125,000,000 


(2) 


Apr. 29, 1989 


1982 


14.75 


150,000,000 


150,000,000 


(2) 


Dec. 30, 1989 


1982 


11.25 


200,000,000 


200,000,000 


(2) 


May 19, 1990 


1983 


10.25 


250,000,000 


250,000,000 


(2) 


Sept. 29, 1990 


1983 


11.75 


200,000,000 


200,000,000 


(2) 



2-46 PUBLIC ACCOUNTS, 1985-86 

SCHEDULES TO STATEMENT OF FINANCIAL POSITION 

CONTINGENT LIABILITIES — OBLIGATIONS GUARANTEED BY THE 
PROVINCE OF ONTARIO — Continued 

as at March 31, 1986 
DEBENTURES, BONDS AND NOTES 

Original Amount 
Date of Year of Rate of of Principal Outstanding 

Maturity Issue Interest Guaranteed March 31, 1985 References 

ONTARIO HYDRO % $ $ 

PAYABLE IN FRANKFURT, GERMANY IN UNITED STATES DOLLARS (9) — Continued 

Feb. 26, 1991 1981 13.50 100,000,000 100,000,000 (2) 

Aug. 28, 1991 1981 16.00 150,000,000 150,000,000 (22) 

Nov. 19, 1991 1981 16.00 200,000,000 200,000,000 (22) 

Aug 5, 1992 1982 15.00 150,000,000 150,000,000 (2) 

Oct. 14,1992 1982 12.75 200,000,000 200,000,000 (2) 

Feb. 9,1994 1984 11.625 200,000,000 200,000,000 (2) 

2,025,000,000 

CANADIAN DOLLAR EQUIVALENT AT MARCH 31 , 1986 
EXCHANGE RATE $1 .3973 

TOTAL PAYABLE IN CANADIAN DOLLARS 2,829,532,500 

Less: Purchases for Debt Retirement (3,270,000 at 1 .3973) 4,569,171 

TOTAL PAYABLE IN FRANKFURT, GERMANY 

IN CANADIAN DOLLARS 2,824,963,329 

PAYABLE IN NEW YORK IN UNITED STATES DOLLARS (9) 
Mar. 15, 1987-1996 1976 9.50 650,000,000 435,500,000 (14) 

TOTAL PAYABLE IN NEW YORK IN UNITED STATES DOLLARS . 435,500,000 

CANADIAN DOLLAR EQUIVALENT AT MARCH 31 , 1986 
EXCHANGE RATE $1 .3973 
TOTAL PAYABLE IN CANADIAN DOLLARS 608,524,150 (15) 

(c) PAYABLE IN FRANKFURT, GERMANY IN DEUTSCHE MARKS (9) 
Dec. 1,1986 1971 7.50 100,000,000 10,000,000 (11) 

June 1,1987 1972 6.50 100,000,000 25,000,000 (12) 

35,000,000 

CANADIAN DOLLAR EQUIVALENT AT MARCH 31 , 1986 

EXCHANGE RATE D.M. 0.5959 20,856,500 (16) 

Less: Purchases for Debt Retirement (248,000 D.M. at 0.5959) 147,783 

TOTAL PAYABLE IN FRANKFURT, GERMANY 

IN CANADIAN DOLLARS 20,708,717 

(d) PAYABLE IN ZURICH, SWITZERLAND IN SWISS FRANCS (9) 
Oct. 2, 1986-1987 1972 5.50 100,000,000 100,000,000 (13) 

TOTAL PAYABLE IN SWISS FRANCS 100,000,000 

CANADIAN DOLLAR EQUIVALENT AT MARCH 31 , 1986 

EXCHANGE RATE SFr 0.7160 71 ,600,000 (17) 

TOTAL ONTARIO HYDRO 15,093,121,696 

TOTAL DEBENTURES, BONDS AND NOTES 15,093,121,696 



PUBLIC ACCOUNTS, 1985-86 



2-47 



SCHEDULES TO STATEMENT OF FINANCIAL POSITION 

CONTINGENT LIABILITIES — OBLIGATIONS GUARANTEED BY THE 
PROVINCE OF ONTARIO — Continued 



as at March 31, 1986 



BANK LOANS GUARANTEED 



Year of 
Issue 



Rate of 
Interest 



Outstanding 
March 31 , 1986 References 



CORPORATIONS AND INDIVIDUALS THROUGH VARIOUS 

GOVERNMENT PROGRAMS 

MINISTRY OF AGRICULTURE AND FOOD 

Ontario Young Farmer Credit Program 1975 

Labrusca Grape Conversion Assistance 1975 

Ontario Tornado Disaster Aid Program 1979 

Ontario Farm Adjustment Assistance Program . Various 

Commercial Disaster Relief Fund 1985 

The Junior Farmer Establishment Act 

— Total guarantees re various farmers .... Various 

TOTAL MINISTRY OF AGRICULTURE AND FO< >I 



Prime +1.00 


2,591,707 


(7) 


Prime +1.00 


74,868 


(7) 


Prime 


1,057,776 


(7) 


Prime 


19,051,014 




Prime 


350,135 


(7) 


12.25 


50 


(23) 


FOOD 


23,125,550 





MINISTRY OF HOUSING 

Housing Renovation Mortgage 

Reinsurance Program 1984/85 



TOTAL MINISTRY OF HOUSING 



15,000,000 
15,000,000 



ONTARIO DEVELOPMENT CORPORATION 
The Development Corporations Act 

Total guarantees re various companies .... Various 
Board of Industrial Leadership and Development 
Tourism Redevelopment Incentive 

Program Various 

General Manufacturing Program Various 



Prime 



Prime + 1.00 
Prime 



TOTAL ONTARIO DEVELOPMENT CORPORATION 



18,106,128 



44,431,391 
6,483,057 

69,020,576 



MINISTRY OF COLLEGES AND UNIVERSITIES 
Ontario Student Loan Plan: 

Class "A" Various 

Class "B" Various 



Prime 
Prime + 1.00 



TOTAL MINISTRY OF COLLEGES AND UNIVERSITIES 



53,811,452 
73,673,002 

127,484,454 



MINISTRY OF NATURAL RESOURCES 

Freshwater Fish Marketing Corporation 1969 

TOTAL MINISTRY OF NATURAL RESOURCES 



10.3 



MINISTRY OF SKILLS DEVELOPMENT 

Youth Venture Capital Program 1984 Prime 

TOTAL MINISTRY OF SKILLS DEVELOPMENT . . . 



1.00 



500,000 



500,000 



4,773,175 



4,773,175 



(24) 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS 

Ontario Share & Deposit Insurance 1984 Prime 

TOTAL MINISTRY OF CONSUMER AND 

COMMERCIAL RELATIONS 



0.25 



19,919,000 



19,919,000 



2-48 



PUBLIC ACCOUNTS, 1985-86 



SCHEDULES TO STATEMENT OF FINANCIAL POSITION 

CONTINGENT LIABILITIES — OBLIGATIONS GUARANTEED BY THE 
PROVINCE OF ONTARIO — Continued 



as at March 31, 1986 



BANK LOANS GUARANTEED — Continued 



Year of 
Issue 



Rate of 
Interest 



Outstanding 
March 3 1 , 1 986 References 



CORPORATIONS AND INDIVIDUALS THROUGH VARIOUS % 

GOVERNMENT PROGRAMS — Continued 
ONTARIO FOOD TERMINAL BOARD 

Ontario Food Terminal Board 1984 Prime 



2,109,756 



TOTAL ONTARIO FOOD TERMINAL BOARD 
ONTARIO HYDRO 



2,109,756 



PAYABLE IN ZURICH, SWITZERLAND IN SWISS FRANCS 

1983 5.75 80,000,000 



CANADIAN DOLLAR EQUIVALENT AT MARCH 31 , 1986 
EXCHANGE RATE SFr 0.7160 



TOTAL BANK LOANS GUARANTEED 



57,280,000 
319,212,511 



OTHER GUARANTEES 

(a) Payable in United States Dollars 

THE AETNA CASUALTY AND SURETY COMPANY 

Re: Urban Transportation Development Corporation Ltd. 

Southeastern Michigan Transportation Authority .. . 1982 N/A 60,000,000 

Santa Clara County Transit District 1983 N/A 49,000,000 

Massachusetts Bay Transportation Authority 1984 N/A 52,000,000 

Total Payable in United States Dollars 161 ,000,000 

Canadian dollar equivalent at March 31 , 1986 

Exchange rate $1 .3973 224,965,300 



(b) Payable in Canadian Dollars 
THE AETNA CASUALTY AND SURETY COMPANY 
Re: Urban Transportation Development Corporation Ltd. 
Urban Transit Authority of 

British Columbia 1981 N/A 

Toronto Transit Commission 1984 N/A 



300,000,000 
14,000,000 

314,000,000 



ONTARIO HYDRO 

Re: McRae Mills Limited 1982 

Total Payable in Canadian Dollars 



N/A 



19,440 



314,019,440 



MINISTRY OF AGRICULTURE AND FOOD 

Guarantees for Insurance on 

Commercial Greenhouses 1985-1986 N/A 

TOTAL MINISTRY OF AGRICULTURE AND FOOD 

TOTAL OTHER GUARANTEES 

TOTAL CONTINGENT LIABILITIES 



12,000,000 

12,000,000 

550,984,740 

15,963,318,947 



(25) 



PUBLIC ACCOUNTS, 1985-86 2-49 

SCHEDULES TO STATEMENT OF FINANCIAL POSITION 

CONTINGENT LIABILITIES — OBLIGATIONS GUARANTEED BY THE 
PROVINCE OF ONTARIO — Concluded 

as at March 31, 1986 

REFERENCES 

(1) $75,000,000 of bonds at 8.5% were issued to mature September 15, 1976. Holders of $6,500 of bonds elected 
to exercise an option to obtain equal principal bonds due September 15, 1996, such bonds to bear interest at 
8.25%. 

(2) Non-callable. 

(3) Callable at par commencing 2 years prior to maturity. 

(4) Callable at par commencing 3 years prior to maturity. 

(5) Callable at par commencing 4 years prior to maturity. 

(6) Callable at par commencing 5 years prior to maturity. 

(7) The Province guarantees 100% of the aggregate principal to each lending institution. 

(8) $50,000,000 of bonds were issued to mature February 1 , 1995 subject to maturity of any bond on February 1, 
1975 if the bondholder so elected prior to August 1, 1974. Holders of $40,719,000 of bonds chose the February 
1, 1975 maturity, leaving $9,281,000 to mature on February 1, 1995. 

(9) Original Issue and Outstanding Amount are shown in the appropriate foreign currency. 

(10) Callable at par commencing 8 years prior to maturity. 

(11) Annual maturity 1985-86 — DM 10,000,000. Callable at various declining premiums. 

(12) Annual maturity 1985-87 — DM 12,500,000. Callable at par. 

(13) In each of the two years ending October 2, 1985-86, Ontario Hydro undertakes to redeem up to SFr 10,000,000 
at prices not exceeding the par value. Callable prior to maturity at various declining premiums. 

(14) Annual maturity 1986-95, 5.5% of original principal outstanding at par. This will leave 17.5% or original prin- 
cipal outstanding by 1996. 

(15) The Canadian Dollar equivalent is calculated on the rate of exchange in force at statement date. At March 31, 
1986 this was U.S. $1 = C$1.3973. 

(16) The Canadian Dollar equivalent is calculated on the rate of exchange in force at statement date. At March 31, 
1986 this was DM 1 = C$ .5959. 

(17) The Canadian Dollar equivalent is calculated on the rate of exchange in force at statement date. At March 31, 
1986 this was SFr 1 = C$ .7160. 

(18) The issue was reopened in August 1983; $100,000,000 was borrowed in addition to the original issue of 
$250,000,000. 

(19) Callable at par commencing 7 years prior to maturity. 

(20) Issued in two tranches: $150 million, May 18, 1976 and $150 million, July 15, 1976. 

(21) Issued in four tranches: $200 million, January 6, 1977; $200 million, March 10, 1977; $200 million, June 6, 1977 
and $150 million, November 15, 1977. 

(22) Callable 3 years prior to maturity and thereafter at various declining premiums. 

(23) The Province's net liability is limited to 10% of the aggregate principal amount of monies lent by any individ- 
ual bank. 

(24) The Province's net liability is limited to 5% of the lesser of $10,000,000 or the outstanding amount of the 
loans. 

(25) The Province's total liability is limited to $100,000,000. 



CLAIMS AGAINST THE CROWN 

as at March 31, 1986 

The following are claims arising from legal action either in progress or threatened against the Crown in respect of 
breach of contract, damages to persons and property and like items. The amounts claimed have not been specified, 
but in each case are expected to exceed $50 million: 

1 . Leonard Rosenberg, Greymac Credit Corporation, Greymac Trust Company and Crown Trust Company. 

2. Dudley Abbot et al (preferred shareholders of Crown Trust Company). 

3. Gary Potts et al on behalf of themselves and on behalf of all other members of the Teme-agama Anishnabay and 
Temagami Bands of Indians. 

4. Roy Michano et al for themselves and on behalf of the members of the Pic Heron Bay, Pays Plat, Rocky Bay, 
Whitesand, Pic Mobert, Red Rock, Sand Point and Long Lake No. 58 Bands of Indians. 

5. Clifford Meness et al for themselves and all other members of the Algonquins of Golden Lake Band of Indians. 



2-50 



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15 



S5 




section 3 



miscellaneous statements 






PUBLIC ACCOUNTS, 1985-86 



3-3 



MISCELLANEOUS STATEMENTS 



PUBLIC SERVICE SUPERANNUATION FUND 
(Established under the Public Service Superannuation Act) 

Statement of Changes in Fund Balance 
for the year ended March 31, 1986 

1986 
$ 
RECEIPTS 

Contributions: 

(Province of Ontario 93,956,002 

Boards and commissions 10,422,906 

Designated branches 442,572 

Employees 

Without equivalent contributions by employer — sundry 

Employer re: 

Employees receiving long term income protection benefits .... 

Payment on the unfunded liability (note) 

Transfers from other plans 

Interest earnings 

DISBURSEMENTS 

Allowances (including supplementary benefits) to superannuates, 

beneficiaries and annuitants 

Supplementary benefits — recovery from the Province 

Refunds of contributions and interest , 

Transfers to other plans 

Net increase in the Fund 

Fund balance on deposit with the Treasurer of Ontario 

-beginning of year 

-end of year 



1985 

$ 



87,942,233 

9,697,662 

440,977 



104,821,480 


98,080,872 


104,821,480 
1 ,260,425 


98,080,872 
1,338,861 


5,966,531 

13,892,000 

7,097,298 

403,010,258 


5,376,907 

13,892,000 

1,383,108 

347,195,239 


640,869,472 


565,347,859 


192,250,361 
(47,309,620) 


173,690,044 
(43,560,930) 


144,940,741 

15,718,586 

3,576,274 


130,129,114 
13,527,058 
19,936,833 


164,235,601 


163,593,005 


476,633,871 


401,754,854 


3,553,842,541 


3,152,087,687 


4,030,476,412 


3,553,842,541 



See accompanying note to financial statement. 
Approved on behalf of the Board: 




Chairman 



Secretary 



3-4 PUBLIC ACCOUNTS, 1985-86 

MISCELLANEOUSSTATEMENTS 

PUBLIC SERVICE SUPERANNUATION FUND — Concluded 

Note to Financial Statement 
March 31, 1986 

UNFUNDED LIABILITY 

The most recent triennial actuarial review of the Public Service Superannuation Fund was made as at December 31, 
1982. This review disclosed an unfunded liability of $121,019,000. Of this amount $82,616,000 represents the initial 
unfunded liability as at January 1, 1965. The balance of $38,403,000 represents the additional unfunded liability which 
has arisen since January 1, 1965. 

Based on this triennial actuarial review, the Province of Ontario has been making annual special payments of interest 
and principal into the Fund amounting to $13,892,000, in accordance with the Regulations under the Pension Benefits 
Act. These payments are designed to: 

— Prevent an increase in the initial unfunded liability (annual payment $7,122,000). 

— Liquidate the additional unfunded liability over a period ending January 1 , 1992 (annual payment $6,770,000). 



To the Public Service Superannuation Board, 
to the Acting Chairman of the Management Board of Cabinet, and 
to the Treasurer of Ontario. 

I have examined the statement of changes in fund balance of the Public Service Superannuation Fund for the year 
ended March 31, 1986. My examination was made in accordance with generally accepted auditing standards, and ac- 
cordingly included such tests and other procedures as I considered necessary in the circumstances. 

In my opinion, this financial statement presents fairly the cash position of the Fund as at March 31, 1986 and the 
results of its cash operations for the year then ended on a basis consistent with that of the preceding year. 

A report on the audit has been made to the Board, to the Chairman of the Management Board of Cabinet and to 
the Treasurer of Ontario. 



<f*S 



Toronto, Ontario, D. F. Archer, F.C.A. 

June 27, 1986. Provincial Auditor. 



PUBLIC ACCOUNTS, 1985-86 



3-5 



MISCELLANEOUS STATEMENTS 

LEGISLATIVE ASSEMBLY RETIREMENT ALLOWANCES ACCOUNT 
(Established under the Legislative Assembly Retirement Allowances Act) 



Statement of Account 
for the year ended March 31, 1986 



Balance in Account, on deposit with the Treasurer of Ontario, 

beginning of year 

RECEIPTS 

Contributions: 

Participants (sec. 17) 

Province of Ontario (sec. 28) 

Interest on balance in Account at beginning of 

year at 11.24463% (1985 — 10.9393%) 

DISBURSEMENTS 

Allowances (including supplementary benefits) to annuitants and 

beneficiaries 

Supplementary benefits — recovery from the Province (sec. 27) .... 

Refund of contributions and interest (sec. 21) 

Balance in Account, on deposit with the Treasurer of Ontario, end of year 
Approved: 






^v 7 ' 




1 



1986 

$ 


1985 

$ 


29,156,026 


26,413,670 


520,119 
493,677 


460,961 

453,527 


3,278,487 


2,889,471 


4,292,283 


3,803,959 


33,448,309 


30,217,629 


2,449,158 
(760,579) 


1,781,614 
(739,862) 


1,688,579 
73,372 


1,041,752 
19,851 


1,761,951 


1,061,603 


31,686,358 


29,156,026 



Director of Administration, 
Office of the Assembly. 



3-6 PUBLIC ACCOUNTS, 1985-86 

MISCELLANEOUS-STATEMENTS 

SUPERANNUATION ADJUSTMENT FUND 

Statement of Changes in Fund Balance 
for the year ended March 31, 1986 

1986 1985 

$ $ 

Net increase in Fund Accounts during the year 

Public Service Superannuation Plan (Schedule A) 51 ,269,769 45,967,384 

Teachers' Superannuation Plan (Schedule B) 148,238,317 137,188,107 

Retirement Pension Plan of Ryerson Polytechnical Institute (Schedule C) . . . 1 ,464,199 1 ,229,597 

Caucus Employees Retirement Plan (Schedule D) 175,576 154,130 

201,147,861 184,539,218 



Balance on deposit with the Treasurer of Ontario 

— beginingofyear 1,098,963,073 914,423,855 

— end of year 1,300,110,934 1,098,963,073 



See accompanying schedules and notes to financial statement. 
Approved: 



lt/lu*f^> 



1 



Director, Financial Information and Accounting 
Policy Branch, Ministry of Treasury and Economics 



PUBLIC ACCOUNTS, 1985-86 3-7 

MISCELLANEOUS STATEMENTS 

SUPERANNUATION ADJUSTMENT FUND — Continued 

SCHEDULE A 
Statement of Changes in Superannuation Adjustment Fund Account 
for the Public Service Superannuation Plan 
for the year ended March 31, 1986 

1986 1985 

$ $ 



RECEIPTS 

Contributions 

Employees 

Province of Ontario 

Boards and commissions 

Designated branches 

Payment by the Province for employees on 

Long Term Income Protection 

Transfers from other plans 

Interest earnings 



DISBURSEMENTS 

Allowances to superannuates, beneficiaries and annuitants 

Refunds of contributions and interest 

Transfers to other plans 



Net increase in Fund Account 

Balance on deposit with the Treasurer of Ontario 
— beginning of year 



end of year 



21,817,634 

19,465,582 

2,220,838 

94,154 


20,407,363 

18,233,034 

2,042,821 

94,405 


994,422 

2,390,949 

41,817,607 


896,150 

193,660 

35,943,730 


88,801,186 


77,811,163 


34,072,316 

3,182,924 

276,177 


26,787,543 
2,611,920 
2,444,316 


37,531,417 


31,843,779 


51,269,769 


45,967,384 


327,790,524 


281,823,140 


379,060,293 


327,790,524 



3-8 PUBLIC ACCOUNTS, 1985-86 

MISCELLANEOUS-STATEMENTS 
SUPERANNUATION ADJUSTMENT FUND — Continued 



SCHEDULE B 



Statement of Changes in Superannuation Adjustment Fund Account 

for the Teachers' Superannuation Plan 

for the year ended March 31, 1986 

1986 1985 

$ $ 

RECEIPTS 

Contributions 

Employees 42,880,020 39,912,294 

Employees teaching in designated private schools 2,251 ,602 2,085,799 

Province of Ontario 42,880,020 39,912,294 

Payment by the Province for employees on 

Long Term Income Protection 458,278 357,940 

Transfers from other plans 290,096 144,185 

Interest earnings 103,374,634 86,265,238 

192,134,650 168,677,750 

DISBURSEMENTS 

Allowances to superannuates, beneficiaries and annuitants 42,363,749 30,309,976 

Refunds of contributions and interest 1 ,364,570 1 ,019,457 

Transfers to other plans 168,014 160,210 

43,896,333 31,489,643 

Net increase in Fund Account 148,238,317 137,188,107 

Balance on deposit with the Treasurer of Ontario 

— beginning of year 764,835,875 627,647,768 

— end of year 913,074,192 764,835,875 



PUBLIC ACCOUNTS, 1985-86 



3-9 



MISCELLANEOUS STATEMENTS 

SUPERANNUATION ADJUSTMENT FUND — Continued 

Statement of Changes in Superannuation Adjustment Fund Account 

for the Retirement Pension Plan of Ryerson Polytechnical Institute 

for the year ended March 31, 1986 

1 

RECEIPTS 

Contributions 

Employees 

Ryerson Polytechnical Institute 

Transfers from other plans 

Interest earnings 

DISBURSEMENTS 

Allowances to superannuates, beneficiaries and annuitants 

Refunds of contributions and interest 

Net increase in Fund Account 

Balance on deposit with the Treasurer of Ontario 

— beginning of year 

— end of year 



Statement of Changes in Superannuation Adjustment Fund Account 

for the Caucus Employees Retirement Plan 

for the year ended March 31, 1986 



SCHEDULE C 



1985 

$ 



397,197 

397,197 

9,740 

795,789 


349,792 
349,792 

633,834 


1,599,923 


1,333,418 


82,328 
53,396 


60,682 
43,139 


135,724 


103,821 


1,464,199 


1,229,597 


5,700,937 


4,471,340 


7,165,136 


5,700,937 


account 


SCHEDULE D 


1986 

$ 


1985 

$ 



RECEIPTS 

Contributions 

Employees 

Caucus 

Transfers from other plans 

Interest earnings 

DISBURSEMENTS 

Allowances to superannuates, beneficiaries and annuitants 

Refunds of contributions and interest 

Transfers to other plans 

Net increase in Fund Account 

Balance on deposit with the Treasurer of Ontario 

— beginning of year 

— end of year 



70,837 
70,539 

89,428 


48,404 

48,085 

84 

70,241 


230,804 


166,814 


2,971 

38,455 
13,802 


1,792 
9,287 
1,605 


55,228 


12,684 


175,576 


154,130 


635,737 


481,607 


811,313 


635,737 



3-10 PUBLIC ACCOUNTS, 1985-86 

MISCELLANEOUS STATEMENTS 

SUPERANNUATION ADJUSTMENT FUND — Concluded 

Notes to Financial Statements 
March 31, 1986 

1. LEGISLATION 

The Superannuation Adjustment Benefits Act provides cost of living adjustment benefits to a maximum of 
8 per cent per year to persons receiving pensions from plans designated by regulations under the Act. 

2. COMPARATIVE FIGURES 

Comparative figures have been reclassified to conform with 1986 presentation. 



To the Acting Chairman of the Management Board of Cabinet and to the Treasurer of Ontario. 

I have examined the statement of changes in fund balance of the Superannuation Adjustment Fund for the year 
ended March 31 , 1986. My examination was made in accordance with generally accepted auditing standards, and ac- 
cordingly included such tests and other procedures as I considered necessary in the circumstances. 

In my opinion, this financial statement presents fairly the cash position of the Fund as at March 31 , 1986 and the 
results of its cash operations for the year then ended on a basis consistent with that of the preceding year. 

A report on the audit has been made to the Chairman of the Management Board of Cabinet and to the Treasurer 
of Ontario. 



<r*y 



Toronto, Ontario. D.F. Archer, F.C.A. 

June 24, 1986. Provincial Auditor. 



PUBLIC ACCOUNTS, 1985-86 



3-11 



MISCELLANEOUS STATEMENTS 

PROVINCIAL JUDGES BENEFITS FUND 

Statement of Changes in Account 
for the year ended March 31, 1986 

(with comparative figures for the nine month period ended 
March 3 1,1985) 






RECEIPTS 

Transfers (note 3) 

Public Service Superannuation Fund 

Superannuation Adjustment Fund 

Contributions: 

Participants 

Province of Ontario (note 5) 

Interest earned 

DISBURSEMENTS 

Income continuity payments and survivor allowances 
Refunds (note 4) 

Net increase in the Account 

Balance on deposit with the Treasurer of Ontario 

— beginning of year 

— end of year 



1986 

$ 


1985 

$ 


1,209,489 
93,301 


18,210,730 
2,241,885 


396,395 
4,118,758 
3,404,345 


264,822 
2,847,151 
1,968,868 


9,222,288 


25,533,456 


1,501,911 
1 ,636,578 


642,023 


3,138,489 


642,023 


6,083,799 


24,891 ,433 


24,891,433 




30,975,232 


24,891,433 



See accompanying notes to financial statement. 



Approved on behalf of the Board: 



/t/fj* s^^yA^j#^d^€x&£ 



Chairman 



To the Provincial Judges Benefits Board and 
to the Treasurer of Ontario. 

I have examined the statement of changes in account of the Provincial Judges Benefits Fund for the year ended 
March 31 , 1986. My examination was made in accordance with generally accepted auditing standards, and accordingly 
included such tests and other procedures as I considered necessary in the circumstances. 

In my opinion, this financial statement presents fairly the cash position of the Fund as at March 31, 1986 and the 
results of its cash operations for the year then ended on a basis consistent with that of the preceding period. 

A report on the audit has been made to the Board and to the Treasurer of Ontario. 



j*y 



Toronto, Ontario, 

May 28, 1986. 



D.F. Archer, F.C.A. 
Provincial Auditor. 



3-12 PUBLIC ACCOUNTS, 1985-86 

MISCELLANEOUS STATEMENTS 

PROVINCIAL JUDGES BENEFITS FUND — Concluded 

Notes to the Financial Statement 
March 31, 1986 

1. NATURE OF THE FUND 

The Provincial Judges Benefits Fund was established by Regulation made under the Courts of Justice Act, 
effective July 1 , 1984. This Regulation designated the Provincial Judges Benefits Board to administer the Fund. 
The purpose of the fund is to provide income continuity payments to retired Provincial Court Judges and Masters 
of the Supreme Court of Ontario or survivor allowances to the dependents of these Judges and Masters. 
Participant contributions to and benefits from the Fund are as defined by Regulation to the Act. 
The Fund is not considered to be a pension plan as defined under the Pension Benefits Act. Accordingly, it is not 
subject to the reporting requirements under that Act. However, the Fund has the same status as a pension plan for 
income tax purposes. 

2. ADMINISTRATIVE EXPENSES 

Administrative expenses are paid by the Ministry of Government Services. 

3. TRANSFERS INTO THE FUND 

Of the 277 judges eligible for transfer from the Public Service Superannuation Fund and Superannuation 
Adjustment Fund to the Provincial Judges Benefits Fund, all but 16 were transferred to the Fund prior to March 
31, 1985. The remaining 16 were transferred in June 1985. All prior pension contributions, including the 
Province's contribution and interest, have been transferred to the Fund. 

4. REFUNDS TO PARTICIPANTS 

According to the Regulation, any previous voluntary contributions made by the Fund participants to the Public 
Service Superannuation Fund may be refunded to them at their request. In addition, contributions previously 
made by the Fund participants to the Superannuation Adjustment Fund will be refunded to them. Judges who 
retired between October 1 , 1979 and July 1 , 1984, will also be refunded contributions made to the Superannuation 
Adjustment Fund. Such refunds are to be reduced by the amount paid out during that time under the 
Superannuation Adjustment Benefits Act. 

Because these contributions were included in the amounts transferred to the Fund, refunds are paid from the 
Fund. As at March 31, 1986 approximately $46,500, including interest, of previous contributions to the 
Superannuation Adjustment Fund had not yet been refunded. 

5. LIABILITY FOR FUTURE BENEFITS 

Contributions by participants are required in respect of survivor allowances only. The annual funding required to 
maintain income continuity payments is borne entirely by the Province. 

The first and most recent actuarial valuation of the Fund, dated March 31, 1985, disclosed that the Province's 
share of the liability for income continuity payments and survivor allowances was $41.8 million. The Province is 
contributing towards this liability in amounts recommended by the actuary. 



PUBLIC ACCOUNTS, 1985-86 



3-13 



MISCELLANEOUS STATEMENTS 

THE PROVINCE OF ONTARIO SAVINGS OFFICE 

Statement of Assets and Liabilities 
as at March 31, 1986 



ASSETS 



Funds on deposit with the Province of Ontario Savings Office 

LIABILITIES 



Balance due to depositors 

See accompanying note to financial statements. 



1986 1985 

$ $ 

716,876,493 655,262,156 



716,876,493 655,262,156 



Approved 




1986 


1985 


$ 


$ 


50,102,317 


57,690,229 


555,807 


471 ,863 


86,590 


84,175 


102,940 


100,502 


33,535 


17,398 


50,881,189 


58,364,167 



3-14 PUBLIC ACCOUNTS, 1985-86 

MISCELLANEOUS STATEMENTS 

THE PROVINCE OF ONTARIO SAVINGS OFFICE — Concluded 

Statement of Revenue and Expenditure 
for the year ended March 31, 1986 

REVENUE 



Interest received — Treasurer of Ontario 

Commissions and sundry charges 

Charges on cheques 

Safety deposit box rentals 

Foreign exchange 

Total Revenue 

EXPENDITURE 

Interest paid on deposits 

Salaries and employee benefits 

Data processing, equipment rental and maintenance 

Rent, maintenance and municipal tax assistance 

Bank charges, commissions and overdraft interest 

General office expenses 

Travelling, managers' expense accounts and other 

Fixed assets purchased (note 1 (b)) 

Telephone and courier service 

Professional services 

Cash losses and shortgages 

Total Expenditure 

Excess of revenue over expenditure, transferred to the Treasurer of Ontario 

See accompanying note to financial statements. 



Note to Financial Statements 
March 31, 1986 

1 . SIGNIFICANT ACCOUNTING POLICIES 

(a) Basis of Accounting 

The Province of Ontario Savings Office uses a cash basis of accounting which is modified to allow an additional 
thirty days to pay for goods and services pertaining to the fiscal year just ended. In this regard, payments to 
employees for the pay period which overlaps the fiscal year end date are apportioned between the two years. 

(b) Fixed Assets 

The costs of fixed assets, consisting of furniture and equipment and alterations to premises are charged to 
operations in the period in which they are incurred. 



41,152,142 


48,922,706 


4,756,583 


4,520,800 


1,333,848 


1,242,214 


842,433 


818,228 


278,263 


305,135 


398,572 


296,197 


110,636 


37,655 


182,026 


62,115 


136,793 


86,324 


6,642 


178 


124,342 


19,139 


49,322,280 


56,310,691 


1,558,909 


2,053,476 



PUBLIC ACCOUNTS, 1985-86 



3-15 



MISCELLANEOUS STATEMENTS 

MOTOR VEHICLE ACCIDENT CLAIMS FUND 
(Established under the Motor Vehicle Accident Claims Act) 

Statement of Fund 
for the year ended March 31, 1986 



RECEIPTS 

Fee on issue or renewal of drivers' licences 

Repayment by debtors 

Interest credited on balance in Fund as at December 31, 1985 

Total receipts : 

DISBURSEMENTS 

Judgements, including costs 

Out-of-court settlements of claims 

Hit and run cases, including costs 

Administrative expenses (note 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Claims (solicitors, adjusters etc.) 

Other 

Supplies and equipment 

Total disbursements 

Increase/Decrease in Fund during the year 

Balance in Fund, on deposit with the Treasurer of Ontario, beginning of year 

Balance in fund, end of year 



1986 

$ 


1985 

$ 


5,205,482 

4,195,655 

287,208 


6,462,091 

4,193,597 

45,037 


9,688,345 


10,700,725 


3,305,619 
316,808 
525,896 


5,298,585 

421,572 

1,049,062 


736,980 

106,910 

30,906 


710,520 

126,594 

67,897 


985,144 

156,621 

33,817 


1,311,233 

168,028 

31,964 


6,198,701 


9,185,455 


3,489,644 
1,515,270 


1,515,270 


5,004,914 


1,515,270 



See accompanying notes to financial statement. 
Approved: 




Director 



3-16 PUBLIC ACCOUNTS, 1985-86 

MISCELLANEOUS STATEMENTS 

MOTOR VEHICLE ACCIDENT CLAIMS FUND — Concluded 

Notes to Financial Statement 
March 31, 1986 



1. BASIS OF ACCOUNTING 

The Fund uses a cash basis of accounting which, for administration expenses, is modified to allow an additional 
thirty days to pay for goods and services pertaining to the fiscal year just ended. In this regard, payment to 
employees are apportioned between the two years. 

2. FUND OPERATIONS 

The Fund was originally established to provide compensation to innocent victims of motor vehicle accidents caused 
by uninsured or hit-and-run motorists in Ontario. Uninsured motorists were required to pay an annual fee into the 
Fund. However, effective March 1, 1980, with the enactment of the Compulsory Automobile Insurance Act, all 
motorists are required to carry compulsory third party liability insurance including uninsured automobile coverage. 

Settlement continues of the remaining claims which occurred prior to the introduction of compulsory automobile 
insurance. In addition, the Fund will continue in operation to pay those claims occurring after March 1, 1980 
involving: 

— pedestrians who are injured by an uninsured or hit-run vehicle where the pedestrian is not otherwise covered 
by an automobile insurance policy; 

— for injury to uninsured passengers in an uninsured vehicle where the driver of the uninsured vehicle is at fault; 

— to innocent parties where two uninsured vehicles are involved and; 

— for damage to property not insured against vehicle impact (e.g. hydro and telephone poles, highway 
guardrails, etc.) providing both the owner and driver of the uninsured vehicle can be identified. 

The Motor Vehicle Accident Claims Act was amended February 23, 1983 to allow the Fund to pay the claims of 
third party automobile plaintiffs who would not otherwise be able to collect all of their damages because of the 
insolvency of the defendant's insurance company. Compensation is subject to the provisions of the Act and its 
Regulations, up to the minimum third party limits of liability in force at the time of the accident. The driver's 
licence of the defendant policyholder and/or driver will not be subject to suspension nor will he be liable to repay 
the Fund for any monies paid out on his behalf. The Fund will be assigned the subrogated rights, and have the 
same creditor standing as the plaintiff, with respect to the realizable assets of the insolvent insurer. To date only 
two companies, the Pitts Insurance Company and the Cardinal Insurance Company have been classified as 
"designated insurers" under the Act. 

3. ACCOUNTS RECEIVABLE 

As of March 31 , 1986 the records of the Fund listed total Accounts Receivable by reason of payments on behalf of 
uninsured defendants pursuant to Sections 4(5) and 5(6) of the Act in the amount of $118.3 million. Of this 
amount, inactive accounts totalling approximately $94.4 million are considered uncollectable. 

4. OUTSTANDING CLAIMS 

The estimated liability of the Fund with respect to claims received but not yet settled as of March 31 , 1986 is $1 1 .8 
million. It is anticipated that future revenue, together with the current Fund balance, will be sufficient to meet the 
Fund's obligations for the fiscal year ending March 31 , 1986 without subsidization from the Consolidated Revenue 
Fund as provided under Section 2(6) of the Motor Vehicle Accident Claims Act. 



PUBLIC ACCOUNTS, 1985-86 3-17 

MISCELLANEOUS STATEMENTS 

THE FINANCIAL ADMINISTRATION ACT 

Losses deleted from the accounts 
for the year ended March 31, 1986 



Ministry $ 

Revenue 16,417,781 

Agriculture and Food 4,034,432 

Consumer and Commercial Relations 3,977,687 

Attorney General 3,083,499 

Health 1 ,055,930 

Community and Social Services 966,881 

Colleges and Universities 783,566 

Natural Resources 297,236 

Skills Development 102,666 

Housing 100,888 

Transportation and Communications 31 ,988 

Government Services 26,608 

Environment 7,501 

Municipal Affairs 1 ,464 

Solicitor General 1 ,363 

Labour 1 ,121 

Northern Development and Mines 945 

Industry, Trade and Technology 730 

Citizenship and Culture 248 

30,892,534 



THE MINISTRY OF REVENUE ACT 

Remissions of $1 ,000 or more 
granted for the year ended March 31, 1986 



Ministry of Revenue $ 

Hans Eckhard Weiss 

Land Transfer Tax 80,854 

Ontario Blue Cross 

Retail Sales Tax 80,543 

Beretta Corporation Limited 

Land Transfer Tax 30,020 

Campbell's Cabins and Trading Post 

Provincial Land Tax 3,814 

Dana Houser 

Retail Sales Tax 1 ,675 

196,906 



3-18 



PUBLIC ACCOUNTS, 1985-86 



MISCELLANEOUS STATEMENTS 
ACCOUNTS PAYABLE* 

as at March 31, 1986 



Ministry 

Transportation and Communications . 

Government Services 

Health 

Natural Resources 

Education 

Attorney General 

Agriculture and Food 

Environment 

Solicitor General 

Skills Development 

Citizenship and Culture 

Community and Social Services 

Consumer and Commercial Relations . 

Tourism and Recreation 

Labour 

Correctional Services 

Office Responsible for Women's Issues 

Energy 

Treasury and Economics 

Northern Development and Mines . . . 

Colleges and Universities 

Industry, Trade and Technology 

Office of The Assembly 

Intergovernmental Affairs 

Management Board of Cabinet 

Municipal Affairs 

Office of the Ombudsman 

Housing 

Office of The Premier 

Cabinet Office 

Revenue 

Resources Development Policy 

Total Accounts Payable 



1986 


1985 


$ 


$ 


8,419,033 


5,707,158 


5,124,395 


11,156,000 


4,353,590 


985,679 


3,480,310 


1,043,189 


2,407,266 


717,101 


1,588,655 


376,455 


1,115,155 


292,589 


1 ,022,650 


1,773,402 


439,523 


194,557 


423,681 


210,157 


352,995 


127,514 


345,417 


740,061 


261 ,390 


36,376 


247,716 


703,476 


232,862 


94,121 


180,995 


223,532 


169,002 




163,674 


103,828 


137,313 


206,119 


90,323 


22,478 


76,006 


2,520 


61,557 


21 ,558 


48,779 


90,994 


42,529 


36,853 


18,398 


33,456 


7,973 


73,642 


7,317 


401 


5,092 


47,082 


4,132 




5,311 




148 


18,898 




2,006 


30,833,187 


25,041,202 



*Memorandum accounts retained for control purposes. 

The amounts reported represent goods and services received and transfer payments for which commitments have 
been made to pay, by March 31 , but which were not charged to the appropriation for the fiscal year just ended. 



PUBLIC ACCOUNTS, 1985-86 



3-19 



MISCELLANEOUS STATEMENTS 

ACCOUNTS RECEIVABLE* 

(after providing for doubtful accounts) 

as at March 31, 1986 



Ministry of Housing 

Government of Canada 

Canada/Ontario Rental Supply Plan 

Other 

Ontario Rental Construction Loan Program . . . 

Ontario Renter Buy Program 

Non-Residential Rental/Conversion Pilot Project 

Ontario Home Renewal Program 

Incentive Loans and Grants Program 

Miscellaneous 

Ministry of Revenue 

Corporations Tax 

Retail Sales Tax 

Land Transfer Tax 

Tobacco Tax 

Succession Duty Tax 

Miscellaneous 

Ministry of the Attorney General 

Fines 

Receiver General for Canada 

Fees 

Miscellaneous 

Ministry of Health 

Ontario Health Insurance Plan 

Pay direct premiums 

Group premiums 

Drug Benefit Plan 

Homes for special care 

Government of Canada 

Miscellaneous 

Ministry of Municipal Affairs 

Downtown Revitalization Program 

Main Street Revitalization Program 

Miscellaneous 

Ministry of Community and Social Services 

Family Benefits overpayments 

Government of Canada 

Miscellaneous 



1986 


1985 


$ 


$ 


5,400,274 




70,604 




73,779,625 


74,553,625 


59,482,075 


67,299,515 


17,760,035 


6,613,500 


1,138,986 


1,165,802 


840,315 


1,131,224 


1,565,924 


1 ,702,297 


160,037,838 


152,465,963 


85,289,222 


27,919,140 


35,000,006 


30,745,454 


5,169,396 


3,009,478 


5,012,296 


5,791,363 


2,462,720 


6,783,607 


3,584,896 


2,736,156 


136,518,536 


76,985,198 


60,879,759 


57,227,608 


2,564,894 


1,400,900 


349,440 


246,763 


38,356 


732,730 


63,832,449 


59,608,001 


42,900,890 


42,051,039 


12,918,309 


15,002,967 


2,980 


30,545 


4,087,511 


4,281,774 


375,000 


375,000 


476,317 


421 ,605 


60,761 ,007 


62,162,930 


53,264,052 


52,274,496 


5,813,675 


6,622,836 


575,591 


528,646 


59,653,318 


59,425,978 


33,909,834 


30,663,000 


17,768,997 


50,923,240 


1,285,500 


1,189,000 


52,964,331 


82,775,240 



*Memorandum accounts retained for control purposes. 

The amounts reported represent accounts which were either billed or due by March 31 , and were uncollected at the 
close of the fiscal year accounts. Also reported are certain major grant programs which may be repayable at some 
future date as specific program conditions dictate. 



3-20 



PUBLIC ACCOUNTS, 1985-86 



MISCELLANEOUS STATEMENTS 

ACCOUNTS RECEIVABLE — Continued 

(after providing for doubtful accounts) 

as at March 31, 1986 



Ministry of Consumer and Commercial Relations 

Motor Vehicle Accident Claims Fund 

Miscellaneous 

Ministry of the Environment 

Municipalities -sewage and water charges 

Government of Canada 

Sewerage Program 

Environment Canada Great Lakes Surveillance . . . . 

Other 

Miscellaneous 

Ministry of Colleges and Universities 

Ontario Student Awards 

Government of Canada 

Official Languages in Education 

Citizenship and Language Instruction Agreement . . . 

Miscellaneous 

Ministry of Natural Resources 

Timber and mining accounts 

Government of Canada 

Land Management Program 

Miscellaneous 

Ministry of Education 

Government of Canada 

Official Languages in Education 

Citizenship and Language Instruction Agreement . . . 

Department of Indian Affairs re schools for the blind 

Computers in Education 

Management Information Systems Branch 

Miscellaneous 

Ministry of Agriculture and Food 
Government of Canada 

Crop Insurance Commission 

Other 

Guaranteed bank loans 

Ontario Farm Adjustment Assistance Program 

Miscellaneous 



1986 

$ 


1985 

$ 


23,898,467 
602,182 


20,920,446 
632,804 


24,500,649 


21,553,250 


16,480,465 


14,755,796 


3,120,000 
966,004 

1,311,637 


7,209,236 

343,225 
836,539 


21,878,106 


23,144,796 


18,303,866 


15,304,875 


2,568,988 

422,375 
45,043 


3,034,680 
2,958 


21,340,272 


18,342,513 


9,950,227 


7,866,505 


1,290,263 
501 ,425 


606,654 
1,610,567 


11,741,915 


10,083,726 


11,357,541 

87,435 

' 30,715 

54,577 


1,973,020 

755,179 

211,077 

130,200 

55,275 

35,131 


1 1 ,530,268 


3,159,882 


7,337,200 

112,108 

1 ,338,032 

1,224,101 

923,650 


881,431 

100,537 

1,095,204 

745,029 


10,935,091 


2,822,201 



PUBLIC ACCOUNTS, 1985-86 



3-21 



MISCELLANEOUS STATEMENTS 

ACCOUNTS RECEIVABLE — Continued 

(after providing for doubtful accounts) 

as at March 31, 1986 



Ministry of Citizenship and Culture 
Repayable Grants 

Metro Stadium 

McMichael Canadian Collection 

Other Grants 

Government of Canada 

Citizenship and Language Teachers' Agreement 

Citizenship and Language Textbook Agreement 

Other 

Sale of services 

Expenditure refunds 

Ministry of Skills Development 
Government of Canada 

Skills Growth Fund 

Miscellaneous 

Ministry of the Solicitor General 
Government of Canada 

Indian Band Constables Program 

Firearms Control Program 

Other 

Policing municipalities under contracts 

Miscellaneous 

Ministry of Northern Development and Mines 

Government of Canada - DREE 

Miscellaneous 

Ministry of Transportation and Communications 

Property rentals and sales 

Sale of materials, services and fees 

Ministry of Industry, Trade and Technology 

Repayable Grants re Export Success Fund 

Miscellaneous 

Ministy of Energy 

Government of Canada 

Canada-Ontario Agreement Plan for Development and Technology in 

Energy Conservation and Renewable Energy 

Ontario Energy Corporation 

Miscellaneous 

Ministry of Correctional Services 

Government of Canada 

Institutional accounts receivable 

Inter-ministry accounts receivable 

Miscellaneous 



1986 

$ 


1985 

$ 


6,601,182 
155,016 


7,141,909 
850,000 
227,016 


670,782 

152,178 

17,503 

83,771 

25,108 


604,873 
71,382 

81 ,780 
815 


7,705,540 


8,977,775 


4,115,911 
379,484 


4,577,603 
150,224 


4,495,395 


4,727,827 


2,673,228 

431,446 

619,593 

20,955 


2,148,421 
483,840 
219,121 

27,836 


3,745,222 


2,879,218 


3,409,975 
1,370 


1,891,669 
6,044 


3,411,345 


1,897,713 


1.573,120 
1,483,038 


51 ,246 
1,471,293 


3,056,158 


1,522,539 


940,840 
208,186 


699,914 
2,162 


1,149,026 


702,076 


182,512 
154,566 
765,033 


1,057,110 
11,994 

95,573 


1,102,111 


1,164,677 


937,283 

77,291 

32,774 

3,537 


1,992,069 

104,259 

* 1,335 

2,119 


1 ,050,885 


2,099,782 



3-22 



PUBLIC ACCOUNTS, 1985-86 



MISCELLANEOUS STATEMENTS 

ACCOUNTS RECEIVABLE — Concluded 

(after providing for doubtful accounts) 

as at March 31, 1986 



Ministry of Government Services 

Property management 

Computer services 

Property rentals 

Telecommunications 

Printing and stationery services 
Property administration rentals 
Government publications 

Parking 

Other 



Ministry of Treasury and Economics 
Government of Canada 

DREE 

Other 

Miscellaneous 

Ministry of Labour 

Workers' Compensation Appeals Tribunal 

Government of Canada 

Fees, licences and permits 

Sales - other 

Miscellaneous 

Management Board of Cabinet 

Staff Training and Development 

French Language Services 

Go - Temp Services 

Miscellaneous 

Office of The Assembly 

Salary and Employee Benefit Recoveries . 

Salary - Members' Support Services 

Miscellaneous 

Cabinet Office 

Miscellaneous 

Office of The Premier 

Miscellaneous 

Ministry of Tourism and Recreation 

Miscellaneous 

Ministry of Intergovernmental Affairs 

Miscellaneous 

Office of the Ombudsman 

Miscellaneous 

Total Accounts Receivable 



1986 


1985 


$ 


$ 


300,060 


269,625 


263,218 


177,365 


94,256 


134,690 


63,635 


70,464 


48,813 


68,531 


48,576 


48,663 


24,394 


34,569 


13,570 


6,969 


36,790 


68,239 


893,312 


879,115 


539,198 


2,672,952 


300 


81,150 


1,624 


12,426 


541,122 


2,766,528 


314,078 




16,927 


18,014 


6,222 


44,460 


1,151 


2,243 


10,694 


6,908 


349,072 


71 ,625 


35,916 


25,250 


6,380 


11,547 


2,158 




71 ,230 


374 


115,684 


37,171 


585 


40,136 


1 1 ,330 


6,545 


22,116 


15,436 


34,031 


62,117 


27,917 




8,519 


7,254 


21,185 


3,680 


3,604 




1,410 


663,390,053 


600,344,040 



section 4 



ministry statements 



PUBLIC ACCOUNTS, 1985-86 



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MINISTRY OF AGRICULTURE AND FOOD 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Ministry Administration 4-8 

Agricultural Marketing and Standards 4-12 

Agricultural Technology, Development and Field Services 4-14 

Financial Assistance to Agriculture 4-18 

Statutory 4-8, 4-14, 4-18 

Summary 4-7 

Statement of Budgetary Revenue 4-20 

Statement of Repayments of Loans, Advances and Investments 4-21 

Statement of Deposits to Trust and Special Purpose Accounts 4-21 



4-5 



PUBLIC ACCOUNTS, 1985-86 



4-7 



MINISTRY OF AGRICULTURE AND FOOD 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



1985-86 



PROGRAMS 



Appropria- 
tions 


Actual 


$ 


$ 


17,564,384 


16,320,428 


30,315,700 


28,637,966 


155,074,200 


136,486,811 


223,897,400 


220,642,298 


426,851,684* 


402,087,503 


401,651,684 


386,797,417 


25,200,000 


15,290,086 


426,851,684 


402,087,503 



$ 

14,067,566 

31,012,188 

137,373,608 

145,408,523 

327,861,885 



304,316,300 

23,545,585 
327,861,885 



Ministry Administration 
Agricultural Marketing and Standards 
Agricultural Technology, Development and Field Services 
Financial Assistance to Agriculture 
Ministry Total 

ACCOUNTING CLASSIFICATION 
Total Budgetary Expenditure 
Total Non-Budgetary Expenditure 



"Includes Special Warrant of $52,650,000. 



4-8 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF AGRICULTURE AND FOOD — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

^ nd Management PROGRAM AND ACTIVITIES Actual 

l4 Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

2101 MINISTRY ADMINISTRATION 

PROGRAM 

1 2,533,700 2,533,700 Main Office 1,846,090 

2 5,191,800 5,191,800 Financial and Administrative Services .. 5,120,565 

3 740,900 55,800 796,700 Personnel Services 794,182 

4 2,467,500 695,700 3,163,200 Information Services 3,143,950 

5 2,732,100 2,732,100 Analysis and Planning 2,318,290 

6 387,700 42,000 429,700 Legal Services 410,904 

7 403,100 40,600 443,700 Audit Services 426,537 

8 1,818,800 421,300 2,240,100 Systems Development Services 2,225,224 

16,275,600 1,255,400 17,531,000 16,285,742 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 26,499 

S 7,880 7,880 Parliamentary Assistant's Salary, the 

Executive Council Act 8,187 

TOTAL FOR MINISTRY 

16,308,984* 1,255,400 17,564,384 ADMINISTRATION 16,320,428 

Program description: 

This program provides and co-ordinates the policy development and decision making process of the Ministry 
through its executive management as well as the essential administrative support services necessary for the Ministry's 
programs. 

♦Includes Special Warrant of $3,895,000. 



PUBLIC ACCOUNTS, 1985-86 



4-9 



MINISTRY OF AGRICULTURE AND FOOD — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 2101 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 

Canadian Council on 
4H Clubs $ 12,641 

Canadian Horticultural 
Council 11,500 

Canadian Western 
Agribition 1,000 

Central Ontario Cheese- 
makers' Association . 500 

College "Royals" 1,150 

Entomological Society 500 

International Plowing 
Match 1 ,500 

Junior Farmers' Associ- 
ation of Ontario ... 5,000 

Ontario Association of 
Agricultural Societies 500 

Ontario Beef Cattle 
Performance 
Association 1,500 

Ontario Council of Rab- 
bit Clubs 500 

Ontario Freezer Meat 
Association 50,000 

Ontario Fur Breeders' 
Association Inc. ... 5,000 

Ontario Horticultural 
Association 500 

Ontario Seed Growers' 
Association 12,000 

Ontario Sheep 
Association 500 

Ontario Soil and Crop 
Improvement 
Association 57,000 

Ontario Swine Breed- 
ers' Association .... 500 

Ottawa Winter Fair . . 20,000 

Prince of Wales Prize . 250 

Royal Agricultural Win- 
ter Fair 100,000 

South Western Ontario 
Livestock Producers' 
Association 500 

Union Culturelle des 
Franco-Ontariennes . 3,500 



824,406 
106,040 
174,715 
334,005 
120,883 



286,041 



1 ,846,090 



Statutory Appropriations 

Minister's Salary 

Parliamentary Assistant's Salary . 



Financial and Administrative Services 
(Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 



Personnel Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries: 
Ontario Youth Corps Program . 



Information Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



Analysis and Planning (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



26,499 
8,187 



2,033,683 
670,666 
695,063 
797,035 
924,118 

5,120,565 



1,924,490 

160,648 

217,059 

156,400 

29,708 

2,488,305 

1,694,123 
794,182 



1,437,026 
167,808 
455,399 
460,250 
623,467 

3,143,950 



1,543,246 
225,549 
179,948 
198,108 
171,439 

2,318,290 



PUBLIC ACCOUNTS, 1985-86 



4-11 



MINISTRY OF AGRICULTURE AND FOOD — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 2101 — Continued 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Legal Services (Item 6) 

Transportation and communication . . . . 

Services 

Supplies and equipment 

Audit Services (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Systems Development Services (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 



8,615 

388,566 

13,723 



410,904 



333,879 

50,615 

13,627 

25,288 

3,128 



426,537 



625,010 

81,990 

27,940 

1,392,198 

98,086 

2,225,224 



16,320,428 



4-12 '_ PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF AGRICULTURE AND FOOD — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 

Item 



Appropriations 

Management PROGRAM AND ACTIVITIES Actual 

Estimates Board Total 

Approvals 

$ $ $ $ 

2102 AGRICULTURAL MARKETING AND 

STANDARDS PROGRAM 

1 11,688,400 11,688,400 Marketing and Sector Support Payments 10,268,036 

2 2,500,000 2,500,000 Foodland Ontario Promotion 2,276,915 

3 14,510,800 1,616,500 16,127,300 Quality and Standards 16,093,015 

TOTAL FOR AGRICULTURAL 
MARKETING AND 

28,699,200* 1,616,500 30,315,700 STANDARDS 28,637,966 

Program description: 

This program provides a means of maximizing the financial returns of agriculture in Ontario through enabling leg- 
islation for the collective marketing of farm products with acceptable quality standards; increased domestic and export 
marketing; and sector support assistance. 

'Includes Special Warrant of $6,980,000. 



PUBLIC ACCOUNTS, 1985-86 



4-13 



MINISTRY OF AGRICULTURE AND FOOD — Continued 

AGRICULTURAL MARKETING AND STANDARDS PROGRAM — VOTE 2102 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Marketing and Sector Support Payments 
(Iteml) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grants re Grape Surplus 

Disposal Program . . $2,000,000 

Apple Tree Planting 

Program 297,112 

Asparagus Incentive 

Program 206,398 

Tender Fruit Tree 

Planting Program . . . 229,952 

Cream Assistance 

Program 82,329 

Grants to Sellers of 

Grain re McKinlay . . 781,849 

Ontario Grain Corn 

Council 85,700 

Grants re Export Sales 

Aid 341,458 

Associated Beef Breeds 
of Ontario 66,500 

Other transactions 
Interest Subsidy re Tender Fruit Pro- 
ducers' Marketing Board 

Non-Budgetary Expenditures 
Loan re Grain Financial Protection 
Board 

Foodland Ontario Promotion (Item 2) 

Services 

Transfer payments 



1,857,165 

334,117 

1,029,542 

2,091,111 

314,571 



4,091,298 


50,232 


500,000 


10,268,036 


1,676,401 


600,514 


2,276,915 



Quality and Standards (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Whey Assistance 

Program $1,294,531 

Ontario Storage and 

Packaging Assistance 

Program 5,837,958 

Less: Recoveries from other Ministries 



TOTAL FOR AGRICULTURAL 
MARKETING AND STANDARDS 
PROGRAM 



10,444,058 
1,467,638 
1,319,745 
1,657,752 
1,203,822 



7,132,489 

23,225,504 
7,132,489 

16,093,015 



28,637,966 



4-14 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF AGRICULTURE AND FOOD — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

and Management PROGRAM AND ACTIVITIES Actual 

T+ Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

2103 AGRICULTURAL TECHNOLOGY, 

DEVELOPMENT AND FIELD 
SERVICES PROGRAM 

1 29,127,600 78,300 29,205,900 Education, Research and Technical 

Services 29,159,349 

2 15,349,200 1,525,500 16,874,700 Colleges of Agricultural Technology — 

Education and Research 16,824,129 

3 9,737,100 1,226,000 10,963,100 Other Education and Research 10,918,685 

4 5,375,000 335,600 5,710,600 Support to Rural and Farm Organizations 5,674,166 

5 25,433,200 25,433,200 Farmland Improvement 21,274,742 

6 12,500,000 12,500,000 Red Meat Industry Development 9,616,370 

7 24,393,500 2,993,200 27,386,700 Advisory Services 27,362,082 

8 2,000,000 2,000,000 International Development Projects 957,102 

123,915,600 6,158,600 130,074,200 121,786,625 

S 25,000,000 25,000,000 Tile Drainage Debentures, the Tile 

Drainage Act 14,686,800 

S Ontario Agricultural Museum Trust Fund, 

the Financial Administration Act .... 7,386 

S Richard Blake Palmer Horticultural Trust, 

the Financial Administration Act .... 6,000 

TOTAL FOR AGRICULTURAL 
TECHNOLOGY, DEVELOPMENT 

148,915,600* 6,158,600 155,074,200 AND FIELD SERVICES 136,486,811 

Program description: 

This program provides ongoing support to the agricultural industry through research into agriculture, energy and 
veterinary medicine; education at the diploma level in agricultural technology, farm financial management and other 
related programs; assistance to rural and farm organizations; specialized advisory and technical services; assistance in 
the improvement of agricultural land and water resources; and, industry development initiatives. 

The program also extends agricultural expertise to developing countries through international agricultural devel- 
opment projects carried out in conjunction with other governments. 

♦Includes Special Warrant of $30,475,000. 



PUBLIC ACCOUNTS, 1985-86 



4-15 



MINISTRY OF AGRICULTURE AND FOOD — Continued 

AGRICULTURAL TECHNOLOGY DEVELOPMENT AND FIELD SERVICES PROGRAM — VOTE 2103 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Education, Research and Technical 
Services (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
University of Guelph: 
Agricultural 

Education $ 2,170,476 

Research — 
Agricultural 
Research Insti- 
tute of Ontario . 19,250,760 

Services 2,428,764 

Veterinary Clinical 

Training 1 ,800,000 

Ontario Dairy Herd 
Improvement 2,600,000 



Colleges of Agricultural Technology - 
Education and Research (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Acquisition/Construction of physical as- 
sets 

Less: Recoveries from other Ministries 



Other Education and Research (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Acquisition/Construction of physical as- 
sets 

Less: Recoveries from other Ministries 



Statutory Appropriations 

Non-Budgetary Expenditures 
Ontario Agricultural Museum Trust Fund 
Richard Blake Palmer Horticultural Trust 



516,544 
60,983 
1 1 1 ,508 
176,058 
44,256 



28,250,000 
29,159,349 



9,890,239 
1,245,036 
701,136 
2,366,609 
2,920,888 

467,782 

17,591,690 
767,561 

16,824,129 



4,415,112 

502,164 

315,847 

2,079,826 

3,060,553 

1,049,668 

11,423,170 

504,485 

10,918,685 



$7,386 
6,000 



Support to Rural and Farm Organizations 

(Item 4) $ 

Salaries and wages 2,543,405 

Employee benefits 410,694 

Transportation and communication 396,428 

Services 454,743 

Supplies and equipment 478,452 

Transfer payments 

Agricultural Societies $925,998 

Horticultural Societies .... 274,993 

Grants for Soil and 
Crop Improvement 

Projects 110,201 

Other Assistance to 
Rural Organizations 79,252 1,390,444 

5,674,166 



Farmland Improvement (Item 5) 

Salaries and wages 1,688,829 

Employee benefits 207,635 

Transportation and communication 280,597 

Services 722,080 

Supplies and equipment 608,326 

Transfer payments 
Financial Support Payments 
Eastern Ontario 
Rural Develop- 
ment Projects $165,204 
Northern Ontario 
Rural Develop- 
ment Projects 236,740 
Northern Ontario 
Agricultural 
Projects ... 604,503 $1,006,447 

Drainage payments 

Municipal Outlet 
Drainage .. $8,751,757 

Municipal Outlet 
Drainage in 
Eastern 
Ontario ... 651,103 

Tile Drainage 
Grants — Nor- 
thern Ontario 
Rural Develop- 
ment Agreement 3,232 9,406,092 

Soil Conservation and 

Environment Protection . 2,221,779 12,634,318 



PUBLIC ACCOUNTS, 1985-86 



4-17 



MINISTRY OF AGRICULTURE AND FOOD — Continued 

AGRICULTURAL TECHNOLOGY DEVELOPMENT AND FIELD SERVICES PROGRAM — VOTE 2103 — Continued 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Farmland Improvement (Item 5) — 
Continued 

Other transactions 
Municipal Taxes on 

A.R.D.A. owned 

Property $ 106,561 

Interest Subsidy re Tile 

Drainage Debentures 

and Loans 5,536,496 

Non-Budgetary Expenditure 
Tile Drainage Loans in Unorganized 
Territories 

Less: Recoveries from other Ministries 



Statutory Appropriation 

Non-Budgetary Expenditure 
Tile Drainage Debentures 

Red Meat Industry Development (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 

Red Meat Develop- 
ment $6,824,939 

Agrinorth Program . . . 737,866 

Less: Recoveries from other Ministries 



Advisory Services (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Acquisition/Construction of physical as- 
sets 



5,643,057 



89,900 

21,874,742 
600,000 

21 ,274,742 



14,686,800 



1,063,659 

51,222 

149,456 

379,339 

777,928 



7,562,805 

9,984,409 
368,039 

9,616,370 



15,734,708 
2,365,405 
2,534,622 
2,323,939 
4,241,964 

161,444 
27,362,082 



International Development Projects 
(Item 8) 

Transportation and communication 

Services 

Supplies and equipment 

Acquisition/Construction of physical as- 
sets 

TOTAL FOR AGRICULTURAL 
TECHNOLOGY DEVELOPMENT 
AND FIELD SERVICES 
PROGRAM 



101,164 

471,371 

55,951 

328,616 



957,102 



136,486,811 



4-18 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF AGRICULTURE AND FOOD — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

^ Management PROGRAM AND ACTIVITIES Actual 

1t _ Estimates Board Total 

Item A , 

Approvals 

$ $ $ $ 

2104 FINANCIAL ASSISTANCE TO 

AGRICULTURE PROGRAM 

1 966,600 311,600 1,278,200 Foodland Preservation Policy 1,276,772 

2 7,711,200 7,711,200 Financial Assistance Policy 6,068,978 

3 190,867,000 1,040,000 191,907,000 Direct Support and Stabilization Payments 191,595,224 
199,544,800 1,351,600 200,896,400 198,940,974 

S 1,000 1,000 Payment of Guarantees, the Financial 

Administration Act 747,292 

S 23,000,000 23,000,000 Subsidy payments to the Crop Insurance 

Fund, the Crop Insurance Act 20,954,032 

TOTAL FOR FINANCIAL 

222,545,800* 1,351,600 223,897,400 ASSISTANCE TO AGRICULTURE 220,642,298 

Program description: 

This program provides financial assistance to the agricultural sector through various means such as farm tax 
rebates, farm loan guarantees, farm income stabilization and crop insurance. This program also represents agricul- 
tural interests in land-use planning. 

♦Includes Special Warrant of $1 1 ,300,000. 



PUBLIC ACCOUNTS, 1985-86 



4-19 



MINISTRY OF AGRICULTURE AND FOOD — Concluded 

FINANCIAL ASSISTANCE TO AGRICULTURE PROGRAM — VOTE 2104 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Foodland Preservation Policy (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 



Financial Assistance Policy (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 



$ 

802,185 

90,321 

77,759 

203,515 

102,992 


Direct Support and Stabilization Payments 
(Item 3) 

Transfer payments 

Farm Tax Reduction Program 

Farm Adjustment Assistance 

Farm Income Stabilization 


$ 

100,999,991 
14,426,052 
29,971,704 




Beginning Farmers' Assistance 

The Ontario Junior Farmer Establish- 
ment Loan Corporation 




1 ,276,772 


8,556,087 
611,183 


2,460,374 
312,512 
565,178 

2,513,309 
217,605 


Housing for Seasonal Workers 

Greenhouse Energy Incentive 

Grants and Subsidies re Livestock . . . 
Grants re Bank Loans to Farmers .... 
Grants to Municipalities in Lieu of 

Taxes 

Wolf, Bear and Hunter Damage 

Compensation 

Rabies Indemnities 


658,260 

999,835 

351,244 

52,710 

43,100 


6,068,978 


280,961 




321,630 




Crop Introduction and Expansion . . . 
Family Farm Interest Rate Reduction . 

Storm Damage Assistance 

Transition Assistance 


139,619 
34,163,205 

478,324 
48,942 




Less: Recoveries from other Ministries 

Statutory Appropriations 

Payments re Guaranteed Bank Loans . . 
Subsidy payments to the Crop Insurance 
Fund 

TOTAL FOR FINANCIAL ASSIS- 
TANCE TO AGRICULTURE 
PROGRAM 


192,102,847 
507,623 

191,595,224 

747,292 
20,954,032 

220,642,298 



4-20 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF AGRICULTURE AND FOOD 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Subsidization of crop insurance premiums 

Canadian International Development Agency 

Agricultural rehabilitation and development project costs 

Agricultural Manpower 

Rabies indemnity 

4H Club work 

Contribution to the French Language Program 

Federal Research Program — pesticide testing 

REIMBURSEMENTS OF EXPENDITURES 

Beef cattle performance testing 

Tomato grading 

Agricrew 

Winter Experience Program 

Fruit and vegetable grading 

Junior Agriculturalist Program 

Canadian International Development Agency 

Farm courses 

Wine and grape task force 

Contributions from municipalities re 

Veterinary Assistance in designated areas 

Food services 

Other 

FEES, LICENCES AND PERMITS 

Veterinary services under various programs 

Central testing of milk for producers and processors 

Tuition at Colleges of Agricultural Technology 

Museum admission fees 

Grain dealers 

Tile drainage 

Swine tests 

Livestock community sales licences 

Livestock Medicine Act 

Sheep tests 

Other 

SALES AND RENTALS 

Livestock 

Room and Board — students at agricultural colleges 

Agricultural rehabilitation and development property 

Leasing of Crown Lands 

Produce 

Milk control calibration samples 

Vehicles 

Museum catering 

Publications and textbooks 

Museum giftshop 

Other 



1986 


1985 


$ 


$ 


14,498,263 


24,984,576 


832,000 


425,000 


333,222 


434,511 


107,617 


210,138 


103,786 


66,652 


89,310 


55,667 


40,500 




23,200 


47,722 


16,027,898 


26,224,266 


702,439 


544,665 


519,040 


1,387,788 


216,805 


230,622 


175,701 


96,921 


155,171 


181,235 


68,669 


75,319 


59,961 




34,300 


26,015 


25,000 






25,414 




16,705 


13,106 


22,331 


1,970,192 


2,607,015 


737,207 


648,001 


632,998 


641,911 


357,890 


381,643 


86,681 


104,656 


33,825 


9,775 


. 33,725 


34,590 


28,046 


41,142 


20,280 


20,040 


14,780 


14,815 


13,801 


16,245 


91,926 


115,736 


2,051,159 


2,028,554 


1,138,371 


1,195,043 


686,415 


748,506 


572,206 


1,230,214 


566,340 


890,693 


287,098 


287,262 


91 ,297 


104,595 


73,827 


58,665 


50,878 


56,437 


42,998 


42,364 


18,741 


22,073 


42,895 


35,977 


3,571,066 


4,671,829 



PUBLIC ACCOUNTS, 1985-86 4-21 

MINISTRY OF AGRICULTURE AND FOOD 

STATEMENT OF BUDGETARY REVENUE — Concluded 

for the year ended March 31, 1986 



ROYALTIES 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

Grant overpayments 

Guaranteed bank loan programs 

Farm Tax Reduction Program 

Repayment of grants 

Other 



MISCELLANEOUS 

TOTAL BUDGETARY REVENUE 



1986 

$ 


1985 

$ 


1,213 




379,976 

101,602 

28,628 

42,003 


522,083 

98,574 

13,059 

1,515,213 

136,661 


552,209 


2,285,590 


80,283 


89,880 


24,254,020 


37,907,134 



STATEMENT OF REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS 
for the year ended March 31, 1986 



Municipalities re tile drainage 

The Crop Insurance Commission of Ontario 

Tile drainage loans in unorganized territories 

Tender Fruit Marketing Board 

Co-operative associations 

TOTAL REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS 



1986 

$ 


1985 

$ 


22,248,312 

12,782,496 

104,649 

90,000 

38,200 


20,175,853 

23,913,920 

81,486 

90,000 

43,700 


35,263,657 


44,304,959 



STATEMENT OF DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 

for the year ended March 31, 1986 

1986 1985 

$ $ 

Bequests and scholarships 6,255 4,857 

Ontario Agricultural Museum Trust Fund 5,238 12,222 

TOTAL DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS . . . 11,493 17,079 



OFFICE OF THE ASSEMBLY 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 

PAGE 

Statement of Expenditure 

Office of The Assembly 4-26 

Statutory 4-26 

Summary 4-25 

Statement of Budgetary Revenue 4-30 



4-23 



PUBLIC ACCOUNTS, 1985-86 



4-25 



OFFICE OF THE ASSEMBLY 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



PROGRAM 



1985-86 



Appropria- 
tions 



Actual 



34,346,945 Office of the Assembly 

34,346,945 Total for Office of the Assembly 

ACCOUNTING CLASSIFICATION 
34,346,945 Total Budgetary Expenditure 



53,296,600 
53,296,600 



53,296,600 



48,250,407 
48,250,407 



48,250,407 



4-26 



PUBLIC ACCOUNTS, 1985-86 



OFFICE OF THE ASSEMBLY — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Estimates 



Board of 

Internal 

Economy 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



1101 



1 


543,900 




543,900 


2 


1,042,800 




1 ,042,800 


3 


2,610,800 




2,610,800 


4 


8,111,400 


(21,527) 


8,089,873 


5 


9,569,700 




9,569,700 


6 


12,363,300 




12,363,300 


7 


5,844,400 




5,844,400 


8 


2,792,000 




2,792,000 


9 


1,762,800 




1 ,762,800 


10 


3,558,400 




3,558,400 


11 


3,791,200 
51,990,700 




3,791,200 




(21,527) 


51,969,173 


S 


85,400 




85,400 


S 


1,220,500 


21,527 


1,242,027 




53,296,600 




53,296,600 



OFFICE OF THE ASSEMBLY 
PROGRAM 

Office of the Speaker 

Office of the Clerk 

Hansard 

Sessional Requirements 

Members' Indemnities 

Members' Support Services 

Caucus Support Services 

Administration 

Constituency Offices 

Commission on Election Contributions and 
Expenses 

Legislative Library 

Ontario Electoral Boundaries Commission 

Contribution to Legislative Assembly 
Retirement Allowances Account, the 
Legislative Assembly Retirement 
Allowances Act 



TOTAL FOR OFFICE OF THE 
ASSEMBLY 



417,599 
1,009,265 
2,605,622 
7,996,065 
9,242,622 
8,758,888 
5,598,839 
2,619,288 
1 ,707,710 

3,411,655 

3,570,145 

46,937,698 

70,682 



1 ,242,027 



48,250,407 



Program description: 

This program includes indemnities and allowances and all support services provided to Members by the various 
offices of the Assembly and the various expenses associated with the administration of the Commission on Election 
Contributions and Expenses and the Ontario Electoral Boundaries Commission. All funds are paid out of the Legisla- 
tive Assembly Fund, which is separate and independent of the Consolidated Revenue Fund. 



PUBLIC ACCOUNTS, 1985-86 



4-27 



OFFICE OF THE ASSEMBLY — Continued 

OFFICE OF THE ASSEMBLY PROGRAM — VOTE 1101 — Continued 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Office of the Speaker (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Transfer payments 
Grants to Parliamentary Association 



Office of the Clerk (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Less: Recoveries from other activities 



Hansard (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Sessional Requirements (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Transfer payments 
Grants to Legislative Intern Program 

Less: Recoveries from other activities 



196,811 
23,256 
37,777 
63,321 
89,260 

7,174 



417,599 



813,028 
123,596 
30,166 
39,208 
29,600 



1,035,598 
26,333 

1 ,009,265 



1 ,650,776 

218,329 

98,112 

165,755 

472,650 

2,605,622 



75,621 

25,645 

1,792,991 

2,443,907 

3,539,934 

126,880 

8,004,978 
8,913 

7,996,065 



Members' Indemnities (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Members' Support Services (Item 6) 

Salaries and wages 

Employee benefits 

Less: Recoveries from other activities 



Caucus Support Services (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Less: Recoveries from other activities 



Administration (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Less: Recoveries from other activities 



7,237,191 

285,727 

1,719,704 

9,242,622 



8,115,796 
872,385 

8,988,181 
229,293 

8,758,888 



3,319,954 
474,613 
210,852 
885,423 
722,483 

5,613,325 
14,486 

5,598,839 



2,181,858 

294,391 

45,286 

225,639 

570,951 

3,318,125 
698,837 

2,619,288 



PUBLIC ACCOUNTS, 1985-86 



4-29 



OFFICE OF THE ASSEMBLY — Concluded 

OFFICE OF THE ASSEMBLY PROGRAM — VOTE 1101 — Continued 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Constituency Offices (Item 9) 

Transportation and communication .... 
Services 


$ 

549,035 

1,053,194 

105,481 

1,707,710 

41 1 ,079 

38,600 

24,887 

2,906,140 

48,858 

3,429,564 
17,909 

3,411,655 

2,377,835 

341 ,349 

28,880 

233,238 

591 ,796 

3,573,098 
2,953 

3,570,145 


Statutory Appropriations 

Ontario Electoral Boundaries 
Commission 

Salaries and wages 


$ 


Supplies and equipment 


44,501 


Commission on Election Contributions and 
Expenses (Item 10) 

Salaries and wages 


Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Contribution to Legislative Assembly 
Retirement Allowances Account 

Government equivalent to 

members' contributions $481,448 
Supplementary benefits . 760,579 

TOTAL FOR OFFICE OF THE 
ASSEMBLY PROGRAM 


1,746 

1,209 

3,213 

20,013 

70,682 


Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from other activities . . 
Legislative Library (Item 1 1) 


1,242,027 
48,250,407 






Employee benefits 




Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from other activities 





4-30 



PUBLIC ACCOUNTS, 1985-86 



OFFICE OF THE ASSEMBLY 



STATEMENT OF BUDGETARY REVENUE 



for the year ended March 31, 1986 



1986 



1985 



GOVERNMENT OF CANADA 

FEES, LICENCES AND PERMITS 

SALES AND RENTALS 

RECOVERY OF PRIOR YEARS' EXPENDITURES 
MISCELLANEOUS 

TOTAL BUDGETARY REVENUE 



526 


12,445 


9,345 


63,361 


1,387 


5,508 


75,954 


63,434 


7,916 


878 


95,128 


145,626 



MINISTRY OF THE ATTORNEY GENERAL 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Law Officer of the Crown 4-34 

Administrative Services 4-36 

Guardian and Trustee Services 4-38 

Crown Legal Services 4-40 

Legislative Counsel Services 4-42 

Courts Administration 4-44 

Administrative Tribunals 4-46 

Statutory 4-34, 4-40, 4-44 

Summary 4-33 

Statement of Budgetary Revenue 4-48 



4-31 



PUBLIC ACCOUNTS, 1985-86 



4-33 



MINISTRY OF THE ATTORNEY GENERAL 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



PROGRAMS 



1985-86 



Appropria- 
tions 


Actual 


$ 


$ 


7,235,597 


6,871,216 


77,479,200 


71,410,945 


11,818,300 


11,816,350 


34,190,400 


34,390,296 


1,930,000 


1,757,651 


145,575,500 


145,497,456 


15,470,000 


15,163,638 


293,698,997* 


286,907,552 


293,698,997 


286,907,552 



7,890,250 

73,481,966 

11,055,028 

31,276,749 

1,591,683 

139,434,719 

14,056,739 

278,787,134 



278,787,134 



Law Officer of the Crown 
Administrative Services 
Guardian and Trustee Services 
Crown Legal Services 
Legislative Counsel Services 
Courts Administration 
Administrative Tribunals 
Ministry Total 

ACCOUNTING CLASSIFICATION 

Total Budgetary Expenditure 



Includes Special Warrant of $70,200,000. 



4-34 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF THE ATTORNEY GENERAL — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 

Appropriations 

VOTF 

^ nd Management PROGRAM AND ACTIVITIES Actual 

u Estimates Board Total 

Item . . 

Approvals 

j> 3> 3> 3> 

1601 LAW OFFICER OF THE CROWN 

PROGRAM 

1 580,200 292,800 873,000 Attorney General 827,204 

2 639,600 47,500 687,100 Deputy Attorney General 687,091 

3 1,056,300 283,000 1,339,300 Policy Development 1,338,875 

4 1,128,200 1,128,200 Law Research (Ontario Law Reform 

Commission) 1 ,088,722 

5 1,007,200 698,600 1,705,800 Royal Commissions 1,652,779 

6 614,500 614,500 Countermeasures Program — 

Drinking/Driving 393,122 

7 861 ,200** 861 ,200 Native Affairs 856,168 

5,026,000 2,183,100 7,209,100 6,843,961 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 26,499 

S 993 993 Parliamentary Assistant's Salary, the 

Executive Council Act 756 

TOTAL FOR LAW OFFICER OF THE 

5,052,497* 2,183,100 7,235,597 CROWN 6,871,216 

Program description: 

This program provides for the direction and supervision of the administration of justice in Ontario. 

includes Special Warrant of $1 ,252,300. 

* transferred from the Secretariat for Resources Development by Certificate of Management Board of Cabinet. 



PUBLIC ACCOUNTS, 1985-86 



4-35 



MINISTRY OF THE ATTORNEY GENERAL — Continued 

LAW OFFICER OF THE CROWN PROGRAM — VOTE 1601 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Attorney General (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Statutory Appropriations 

Minister's Salary 

Parliamentary Assistant's Salary 

Deputy Attorney General (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Transfer payment 
Grant — 1 Association des Juristes d'Ex- 
pression Franchise de I'Ontario .... 



Policy Development (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Transfer payment 
Women's Legal Education and Action 
Fund 



Law Research (Item 4) 
(Ontario Law Reform Commission) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 



535,597 
81,187 
64,725 
81 ,460 
64,235 



827,204 



26,499 
756 



263,146 
83,110 
59,780 

144,236 
21,819 



115,000 



687,091 



950,466 
132,337 
40,017 
22,741 
43,314 



150,000 



1,338,875 



651,624 

97,745 

28,074 

199,612 

1 1 1 ,667 



5,722 



Royal Commissions (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Countermeasures Program — 
Drinking/Driving (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Native Affairs (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Support for negotiations 

between governments 

and Native groups . . $340,070 

Policy development 

grants — Native 

Affairs 7,000 



TOTAL FOR LAW OFFICER OF 
THE CROWN PROGRAM . . . 



388,384 

22,472 

45,019 

1,145,016 

51,888 

1,652,779 



175,831 
26,375 
20,450 

140,349 
30,117 

393,122 



362,543 
49,847 
15,271 
16,132 
65,305 



347,070 
856,168 



6,871,216 



4-36 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF THE ATTORNEY .GENERAL — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



1602 



ADMINISTRATIVE SERVICES 
PROGRAM 

Main Office 60,641 ,685 

Financial Services 3,718,674 

Personnel Services 1,631,348 

Information Services 1 ,376,398 

Analysis and Planning 643,753 

Audit Services 1 ,020,249 

Systems Development Services 2,378,838 

TOTAL FOR ADMINISTRATIVE 

SERVICES 71 ,410,945 



Program description: 

This program provides supporting administrative and financial services for the operating programs of the 
ministry, and the provincial contribution to the Ontario Legal Aid Plan. 



1 


66,664,200 




66,664,200 


2 


3,380,000 


340,000 


3,720,000 


3 


1,558,400 


73,000 


1,631,400 


4 


1 ,322,200 


93,900 


1,416,100 


5 


574,200 


70,000 


644,200 


6 


1 ,002,000 


22,000 


1,024,000 


7 


2,162,000 


217,300 


2,379,300 




76,663,000* 


816,200 


77,479,200 



•Includes Special Warrant of $19,126,900. 



PUBLIC ACCOUNTS, 1985-86 



4-37 



MINISTRY OF THE ATTORNEY GENERAL — Continued 

ADMINISTRATIVE SERVICES PROGRAM — VOTE 1602 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Contribution to Legal 

Aid Fund $58,545,700 

Grants — Canadian 
Law Information 

Council 107,400 

Native Court Worker 

Program 864,200 

Attorney General Fel- 
lowship in Law .... 9,683 
Attorney General 
Scholarship for "Law 
with French" option . 750 
Attorney General 
Scholarship for 
French Common Law 

Programme 750 

Grants for Special 
Projects 8,000 

Financial Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payment 
Compassionate Allowances 

Less: Recoveries from other activities . . 



Personnel Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



494,955 
64,587 
133,034 
289,503 
123,123 



59,536,483 
60,641,685 



2,688,421 
398,869 
281,573 
236,297 
449,064 

1,680 

4,055,904 
337,230 

3,718,674 



1,264,881 
189,592 
42,392 
32,745 
101,738 

1,631,348 



Information Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Analysis and Planning (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Audit Services (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Systems Development Services (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . . 

Services 

Supplies and equipment 

TOTAL FOR ADMINISTRATIVE 
SERVICES PROGRAM 



230,891 

34,633 

6,874 

895,068 

208,932 



1,376,398 


534,264 

78,734 

14,059 

8,731 

7,965 


643,753 


804,129 

127,702 

61,526 

10,508 

16,384 


1 ,020,249 


1,335,244 

205,612 

45,663 

595,120 

197,199 


2,378,838 


71,410,945 



4-38 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF THE ATTORNEY. GENERAL — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

y ^ Management PROGRAM AND ACTIVITIES Actual 

T4 Estimates Board Total 

Item . , 

Approvals 

j> ) !p 3> 

1603 GUARDIAN AND TRUSTEE 

SERVICES PROGRAM 

1 5,260,400 497,300 5,757,700 Official Guardian 5,757,600 

2 5,533,000 160,000 5,693,000 Public Trustee 5,692,196 

3 355,600 12,000 367,600 Supreme Court Accountant 366,554 

TOTAL FOR GUARDIAN AND 

11,149,000* 669,300 11,818,300 TRUSTEE SERVICES 11,816,350 

Program description: 

This program provides for the administration of judicial, minors' and mentally incompetent persons' trust, super- 
vision of charitable financial interests and protection and preservation of reversionary interests of the Crown in right 
of Ontario. 

* Includes Special Warrant of $2,787,200. 



PUBLIC ACCOUNTS, 1985-86 



4-39 



MINISTRY OF THE ATTORNEY GENERAL — Continued 

GUARDIAN AND TRUSTEE SERVICES PROGRAM — VOTE 1603 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Official Guardian (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Public Trustee (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



2,200,704 
308,198 
174,179 

2,953,140 
121,379 

5,757,600 



4,073,026 
589,189 
139,012 
747,206 
143,763 

5,692,196 



Supreme Court Accountant (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 



TOTAL FOR GUARDIAN AND 
TRUSTEE SERVICES PROGRAM 



247,485 

37,806 

8,129 

56,651 

16,483 

366,554 



11,816,350 



4-40 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF THE ATTORNEY GENERAL — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

V and E Management PROGRAM AND ACTIVITIES Actual 

1t Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

1604 CROWN LEGAL SERVICES 

PROGRAM 

1 28,728,500 807,000 29,535,500 Criminal Law Division 29,535,393 

2 3,839,500 448,400 4,287,900 Civil Law Division 4,289,585 

3 354,000 11,000 365,000 Seconded Legal Services 362,755 

32,922,000 1,266,400 34,188,400 34,187,733 

S 1 ,000 1 ,000 Payments under the Ministry of Treasury 

and Economics Act 126,405 

S 1,000 1,000 The Proceedings Against the Crown Act . 76,158 

TOTAL FOR CROWN LEGAL 

32,924,000* 1,266,400 34,190,400 SERVICES 34,390,296 

Program description: 

This program provides legal representation for the Crown in right of Ontario before all courts in the province and 
legal services to the Government and its agencies. 

♦Includes Special Warrant of $8,231 ,000. 



PUBLIC ACCOUNTS, 1985-86 



4-41 



MINISTRY OF THE ATTORNEY GENERAL — Continued 

CROWN LEGAL SERVICES PROGRAM — VOTE 1604 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Criminal Law Division (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Transfer payment 
Crown Attorneys' Association 

Statutory Appropriation 

Payments under the Ministry of Treasury 
and Economics Act 

Civil Law Division (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Statutory Appropriation 
The Proceedings Against the Crown Act 



20,627,034 

2,931,559 

1,624,888 

3,435,536 

914,376 



3,177,274 
454,327 
144,814 
528,792 
226,769 

4,531,976 
242,391 

4,289,585 



76,158 



Seconded Legal Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 



9,457,978 
1,439,420 

6,358 
68,558 

6,165 



2,000 




10,978,479 


Less: Recoveries from other Ministries for 




29,535,393 


Seconded Common Legal Services (net 
of $102,837 excess recoveries transferred 






to revenue) 


10,615,724 

362,755 


126,405 


TOTAL FOR CROWN LEGAL 






SERVICES PROGRAM 


34,390,296 



4-42 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF THE ATTORNEY. GENERAL — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITY 



Actual 



1605 



1,930,000 



1 ,930,0(XT 



1,930,000 



1,930,000 



LEGISLATIVE COUNSEL SERVICES 
PROGRAM 



Legislative Counsel Services . 

TOTAL FOR LEGISLATIVE 
COUNSEL SERVICES .. 



,757,651 



1,757,651 



Program description: 

This program provides legislative services to the Ministers of the Crown, members of the Legislature, govern- 
ment ministries and agencies and petitioners for private bills. It also provides drafting services for Bills and Regu- 
lations, as well as the preparation of Annual Statute Books and the filing and publication of Ontario Regulations. 



"Includes Special Warrant of $447,500. 



PUBLIC ACCOUNTS, 1985-86 



4-43 



MINISTRY OF THE ATTORNEY GENERAL — Continued 

LEGISLATIVE COUNSEL SERVICES PROGRAM — VOTE 1605 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Legislative Counsel Services (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

TOTAL FOR LEGISLATIVE COUN- 
SEL SERVICES PROGRAM 



1,217,855 

200,161 

43,749 

138,668 

157,218 

1,757,651 



4-44 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF THE ATTORNEY.GENERAL — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

and Management PROGRAM AND ACTIVITIES Actual 

u Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

1606 COURTS ADMINISTRATION 

PROGRAM 

1 1,824,400 1,264,400 3,088,800 Program Administration 3,088,613 

2 10,377,300 687,900 11,065,200 Supreme Court of Ontario 11,064,774 

3 42,229,700 2,312,000 44,541 ,700 District Courts 44,541,251 

4 4,465,500 375,100 4,840,600 Provincial Courts (Civil Division) 4,765,259 

5 79,283,100 2,052,100 81,335,200 Provincial Courts (Criminal and Family) . 81,334,138 
138,180,000 6,691,500 144,871,500 144,794,035 

S 211,500 211,500 Allowances to Supreme Court Judges, the 

Extra-Judicial Services Act 216,194 

S 492,500 492,500 Allowances to Judges, the Extra-Judicial 

Services Act 487,227 

TOTAL FOR COURTS 

138,884,000* 6,691,500 145,575,500 ADMINISTRATION 145,497,456 

Program description: 

This program provides for the management of civil and criminal courts in Ontario. 

♦Includes Special Warrant of $34,686,200. 



PUBLIC ACCOUNTS, 1985-86 



4-45 



MINISTRY OF THE ATTORNEY GENERAL — Continued 

COURTS ADMINISTRATION PROGRAM — VOTE 1606 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Supreme Court of Ontario (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 

Judges' Library $10,000 

Chief Justice of Ontario 
— Conferences and 
Seminars 3,300 



Statutory Appropriation 
Allowances to Supreme Court Judges 

District Courts (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Transfer payment 

County and District Law Libraries 
Other transaction 

Out-of-court Settlement 

Statutory Appropriation 
Allowances to Judges 



1,073,951 
150,107 
97,989 

1,432,201 
334,365 

3,088,613 



7,201,493 

1,083,984 

683,354 

1,607,459 

475,184 



13,300 
11,064,774 



216,194 



28,408,268 
3,405,385 
2,104,222 
8,051,327 
2,557,511 



9,600 
4,938 



44,541,251 



487,227 



Provincial Courts (Civil Division) (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Provincial Courts (Criminal and Family) 
(Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payment 
Grant — Frontenac Family Referral 
Service 

TOTAL FOR COURTS ADMINIS- 
TRATION PROGRAM 



1,465,956 
332,439 
153,352 

2,356,628 
456,884 

4,765,259 



49,902,264 
8,664,261 
3,967,472 

15,468,889 
3,231,342 



99,910 
81,334,138 



145,497,456 



4-46 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF THE ATTORNEY GENERAL — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 

Management PROGRAM AND ACTIVITIES Actual 

Estimates Board Total 

Approvals 

3> J $ J 

1607 ADMINISTRATIVE TRIBUNALS 

PROGRAM 

1 3,775,300 3,775,300 Assessment Review Board 3,614,740 

2 138,600 138,600 Board of Negotiation 118,984 

3 4,139,900 794,000 4,933,900 Criminal Injuries Compensation Board . 4,932,857 

4 5,475,400 5,475,400 Ontario Municipal Board 5,381,002 

5 1,146,800 1,146,800 Office of the Public Complaints 

Commissioner 1,116,055 

TOTAL FOR ADMINISTRATIVE 

14,676,000* 794,000 15,470,000 TRIBUNALS 15,163,638 

Program description: 

This program provides for the operation of statutory administrative tribunals reporting to the Attorney General. 

"Includes Special Warrant of $3,668,900. 



PUBLIC ACCOUNTS, 1985-86 



4-47 



MINISTRY OF THE ATTORNEY GENERAL — Concluded 

ADMINISTRATIVE TRIBUNALS PROGRAM — VOTE 1607 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Assessment Review Board (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . . 

Services 

Supplies and equipment 

Board of Negotiation (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . . 

Services 

Supplies and equipment 

Criminal Injuries Compensation Board 
(Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Transfer payment 
Compensation to Victims of Crime ... 



1,922,132 

282,914 

417,743 

905,586 

86,365 

3,614,740 



85,981 
7,320 

16,998 

7,934 

751 

118,984 



616,945 
74,915 
118,636 

222,033 
41,057 

3,859,271 
4,932,857 



Ontario Municipal Board (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Transfer payment 
Grant re Ontario Municipal Board 
Reports 

Office of the Public Complaints 
Commissioner (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

TOTAL FOR ADMINISTRATIVE 
TRIBUNALS PROGRAM 



3,914,515 
603,347 
413,829 
331,568 
113,743 



4,000 
5,381,002 



701,133 
107,467 

28,711 
219,153 

59,591 

1,116,055 



15,163,638 



4-48 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF THE ATTORNEY GENERAL 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Legal Aid — Criminal 

— Civil 

— Young Offenders Act 

Criminal Injuries Compensation Board 

Native Court Workers 

Interchange Canada Program 

Victim — Witness Project: London 

French Language Service 

Other 

REIMBURSEMENTS OF EXPENDITURES 

Public Trustee 

Official Guardian 

Metropolitan Toronto (Metropolitan Police Force Complaints Project) 

Accountant, Supreme Court of Ontario 

Toronto Hydro Electric System — secondments 

Metropolitan Toronto (Parking Tags) 

Other 

FEES, LICENCES AND PERMITS 

Surrogate Registrars 

Registrars 

Sheriffs 

Ontario Municipal Board 

Provincial Courts (Civil Division) — clerks and bailiffs 

Other 



FINES AND PENALTIES 

Provincial Courts 

Criminal Division 

Family Division 

Supreme Court of Ontario 

County and District Courts 

Estreated bail 

Crown Attorney Offices 

Unclaimed bail and restitutions 

Other 

SALES AND RENTALS 

Photocopies 

Transcripts 

Other 

RECOVERY OF PRIOR YEARS' EXPENDITURES 



1986 


1985 


$ 


$ 


12,157,794 


20,178,648 


7,548,630 


5,781,870 


2,133,385 




894,690 


881 ,590 


261 ,769 


396,949 


68,204 


183,146 


18,677 


30,200 




275,982 


71 ,300 




23,154,449 


27,728,385 


6,150,990 


5,042,608 


1,303,573 


1,325,761 


694,050 


455,650 


432,481 


241 ,305 


83,852 


13,438 




820,580 


21 ,082 




8,686,028 


7,899,342 


16,857,087 


15,216,891 


11,373,575 


10,468,441 


7,563,973 


5,389,550 


649,108 


651,572 


124,035 


129,537 


448 


788 


36,568,226 


31,856,779 


79,473,478 


80,479,627 


78,386 


58,529 


2,519,960 


133,200 


667,288 


249,459 


211,718 


169,602 


62,853 


246,616 


61,397 


331,280 


4,791 


211 


83,079,871 


81,668,524 


88,578 


81 ,505 


9,098 


17,211 


13,033 


23,700 


110,709 


122,416 


72,775 


60,078 



PUBLIC ACCOUNTS, 1985-86 4-49 

MINISTRY OF THE ATTORNEY GENERAL 
STATEMENT OF BUDGETARY REVENUE — Concluded 

for the year ended March 31, 1986 

1986 1985 



MISCELLANEOUS 

Public Trustee — escheated estates 

Court Awarded Costs 

Interest 

Outstanding cheques and unclaimed monies 

Excess chargeback recoveries re Seconded Legal Services 

Criminal Injuries Compensation Board 

Other 



TOTAL BUDGETARY REVENUE 



1,409,316 


870,519 


222,460 


244,695 


209,206 


311,715 


155,840 


131,246 


102,837 


289,038 


76,112 


62,991 


61 ,722 


56,269 


2,237,493 


1 ,966,473 


153,909,551 


151,301,997 



CABINET OFFICE 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 

PAGE 
Statement of Expenditure 

Cabinet Office 4-54 

Francophone Affairs 4-56 

Summary 4-53 

Statement of Budgetary Revenue 4-58 



4-51 



PUBLIC ACCOUNTS, 1985-86 4-53 

CABINET OFFICE 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 1985-86 

'fV , PROGRAMS 

Actual 



1 ,556,394 Cabinet Office 
1,703,081 Francophone Affairs 



3 ,259 ,475 Total for Cabinet Office 



ACCOUNTING CLASSIFICATION 
3,259,475 Total Budgetary Expenditure 



Appropria- 
tions 


Actual 


$ 

3,529,400 

2,272,700 
5,802,100* 


$ 

3,389,919 
2,209,461 
5,599,380 


5,802,100 


5,599,380 



"Includes Special Warrant of $400,000. 



4-54 



PUBLIC ACCOUNTS, 1985-86 



CABINET OFFICE — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



301 

1 
2 



1,510,900 
128,300 



1 ,886,200 
4,000 



1,639,200* 1,890,200 



CABINET OFFICE PROGRAM 

3,397,100 Main Office 

132,300 Government House Leader 

3,529,400 TOTAL FOR CABINET OFFICE .. 



3,303,377 

86,542 

3,389,919 



Program description: 

This program involves the co-ordination of services including Secretariat and liaison services provided to the Cab- 
inet and Members of the Executive Council, to the Policy and Priorities Board and other Committees of Cabinet. It 
also includes funds for the operation of the Office of the Government House Leader. 



"Includes Special Warrant of $200,000. 



PUBLIC ACCOUNTS, 1985-86 



4-55 



CABINET OFFICE — Continued 

CABINET OFFICE PROGRAM — VOTE 301 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 



2,324,357 
534,580 

43,476 
316,955 

84,009 

3,303,377 



Government House Leader (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

TOTAL FOR CABINET OFFICE 
PROGRAM 



70,417 
6,170 
1,155 
6,890 
1,910 

86,542 



3,389,919 



4-56 



PUBLIC ACCOUNTS, 1985-86 



CABINET OFFICE — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



302 



FRANCOPHONE AFFAIRS 
PROGRAM 



1 


1,864,400 




1 ,864,400 


Francophone Affairs Co-ordination .... 


1 ,809,933 


2 


402,700 


5,600 


408,300 


Council for Franco-Ontarian Affairs . . . 
TOTAL FOR FRANCOPHONE 


399,528 




2,267,100* 


5,600 


2,272,700 


AFFAIRS 


2,209,461 









Program description: 

This program develops the Ontario government's policy on French Language Services and activities and co-ordi- 
nates and monitors their implementation by ministries. It also aims to maximize the input of the Franco-Ontarian 
Community in the Provincial Government decision making process by advising its ministers on any question affecting 
Franco-Ontarians. 



"Includes Special Warrant of $200,000. 



PUBLIC ACCOUNTS, 1985-86 



4-57 



CABINET OFFICE — Concluded 

FRANCOPHONE AFFAIRS PROGRAM — VOTE 302 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Francophone Affairs Co-ordination 
(Iteml) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Transfer payments 
French Language Services Program 



550,854 
86,096 
41,187 

408,399 
29,797 

693,600 



1 ,809,933 



Council for Franco-Ontarian Affairs 
(Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

TOTAL FOR FRANCOPHONE 
AFFAIRS PROGRAM 



228,822 

30,709 

68,356 

61,832 

9,809 

399,528 



2,209,461 



4-58 \ PUBLIC ACCOUNTS, 1985-86 

CABINET OFFICE 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



SALES AND RENTALS 

RECOVERY OF PRIOR YEARS' EXPENDITURES 
MISCELLANEOUS REVENUE 

Secondment of Employees to Stadium Corporation 

TOTAL BUDGETARY REVENUE 



1986 

$ 


198f 

$ 




1,512 

312 




580 
19 


90,617 






92,441 




599 



OFFICE OF THE CHIEF ELECTION OFFICER 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 

PAGE 

Statement of Expenditure 

Office of the Chief Election Officer 4-62 

Statutory 4-62 

Summary 4-61 

Statement of Budgetary Revenue 4-64 



4-59 



PUBLIC ACCOUNTS, 1985-86 



4-61 



OFFICE OF THE CHIEF ELECTION OFFICER 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



PROGRAM 



1985-86 



Appropria- 
tions 



Actual 



2,171,201 Office of the Chief Election Officer 

2,171 ,201 Total for Office of the Chief Election Officer 



ACCOUNTING CLASSIFICATION 
2,171,201 Total Budgetary Expenditure 



562,300 25,026,749 



562, 300* 



562,300 



25,026,749 



25,026,749 



Includes Special Warrant of $200,000. 



4-62 \ PUBLIC ACCOUNTS, 1985-86 

OFFICE OF THE CHIEF ELECTION OFFICER — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 



VOTE 

and 
Item 



Estimates Total 



PROGRAM AND ACTIVITY Actual 



1201 OFFICE OF THE CHIEF ELECTION 

OFFICER PROGRAM 

1 562,300 562,300 Office of the Chief Election Officer 529,917 

562,300 562,300 529,917 

S The Election Act 24,496,832 

TOTAL FOR OFFICE OF THE CHIEF 



562,300* 562,300 ELECTION OFFICER 25,026,749 



Program description: 

The Chief Election Office operates under the direction of the Chief Election Officer and conducts any Provincial 
Election of Members to the Legislative Assembly under the Ontario Election Act. 

The Office coordinates the appointment, training and payment of all election officials and the rentals, equipment 
and supplies for all polling places at an election. As well, the Office directs and supervises the local Returning Office 
in each of the 125 Electoral Districts. 

The Office serves Government Ministries, agencies and the public on a continuing basis by providing and publish- 
ing historical information relating to Provincial Elections, Legislatures, Cabinets and Political Candidates. 

* Includes Special Warrant of $200,000. 



PUBLIC ACCOUNTS, 1985-86 



4-63 



OFFICE OF THE CHIEF ELECTION OFFICER — Concluded 

OFFICE OF THE CHIEF ELECTION OFFICER PROGRAM — VOTE 1201 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Office of the Chief Election Officer 
(Iteml) 

Salaries and wages 

Employee benefits 

Statutory Appropriation 

The Election Act 

TOTAL FOR OFFICE OF THE 
CHIEF ELECTION OFFICER . 



473,370 
56,547 



529,917 



24,496,832 



25,026,749 



4-64 ' PUBLIC ACCOUNTS, 1985-86 

OFFICE OF THE CHIEF ELECTION OFFICER 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Secondment — Chief Electoral Officer 

MISCELLANEOUS 

Candidates' nomination deposit 

TOTAL BUDGETARY REVENUE 



1986 

$ 


1985 

$ 


28,580 


4,372 


16,000 




44,580 


4,372 



MINISTRY OF CITIZENSHIP AND CULTURE 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Ministry Administration 4-68 

Heritage Conservation 4-70 

Arts Support 4-72 

Citizenship and Multicultural Support 4-74 

Libraries and Community Information 4-76 

Capital Support and Regional Services 4-78 

Statutory 4-68 

Summary 4-67 

Statement of Budgetary Revenue 4-80 



4-65 



PUBLIC ACCOUNTS, 1985-86 



4-67 



MINISTRY OF CITIZENSHIP AND CULTURE 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



1985-86 



PROGRAMS 



Appropria- 
tions 


Actual 


$ 


$ 


9,533,097 


8,565,161 


31,135,000 


30,859,375 


87,491,300 


87,486,567 


15,719,100 


15,704,634 


36,239,200 


36,155,418 


51,063,100 


36,694,460 



$ 

7,972,300 
25,979,530 
78,452,644 
1 1 ,678,545 
31,621,063 
26,899,303 
182,603,385 



182,603,385 



Ministry Administration 
Heritage Conservation 
Arts Support 

Citizenship and Multicultural Support 
Libraries and Community Information 
Capital Support and Regional Services 
Ministry Total 

ACCOUNTING CLASSIFICATION 
Total Budgetary Expenditure 



231,180,797* 215,465,615 



231,180,797 



215,465,615 



Includes Special Warrant of $76,400,000. 



4-68 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF CITIZENSHIP ANp CULTURE — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

™ nd Management PROGRAM AND ACTIVITIES Actual 

T , Estimates Board Total 

Item . . 

Approvals 

3> j> j» 3> 

3201 MINISTRY ADMINISTRATION 

PROGRAM 

1 1,042,000 217,500 1,259,500 Main Office 1,258,643 

2 935,000 55,800 990,800 Financial Services 961,619 

3 2,039,900 212,700 2,252,600 Supply and Office Services 2,201,131 

4 595,600 60,700 656,300 Personnel Services 619,574 

5 1,994,800 1,994,800 Information Services 1,197,620 

6 263,000 43,400 306,400 Analysis and Planning 306,367 

7 210,500 139,400 349,900 Legal Services 340,667 

8 403,100 54,200 457,300 Audit Services 428,701 

9 1,047,800 191,200 1,239,000 Systems Development Services 1,223,485 

8,531,700 974,900 9,506,600 8,537,807 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 27,354 

S 993 993 Parliamentary Assistant's Salary, the 

Executive Council Act 

TOTAL FOR MINISTRY 

8,558,197* 974,900 9,533,097 ADMINISTRATION 8,565,161 

Program description: 

This program consists of a number of activities providing administrative and support services for the operational 
programs of the Ministry. 

'Includes Special Warrant of $1 ,410,000. 



PUBLIC ACCOUNTS, 1985-86 



4-69 



MINISTRY OF CITIZENSHIP AND CULTURE — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 3201 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Statutory Appropriations 
Minister's Salary 

Financial Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Supply and Office Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Personnel Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



837,410 
146,860 
119,793 
78,736 
75,844 



1,258,643 



27,354 



806,152 

103,785 

2,038 

18,999 

30,645 



961,619 



952,767 
163,037 
527,535 
268,532 
341,260 



2,253,131 
52,000 

2,201,131 



466,179 
54,379 
51,158 
29,431 

18,427 

619,574 



Information Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Analysis and Planning (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Legal Services (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Audit Services (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Systems Development Services (Item 9) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . . 

Services 

Supplies and equipment 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 



645,964 
61,506 
65,739 

330,536 
93,875 

1,197,620 



234,364 
30,271 

4,695 
27,746 

9,291 

306,367 



28,651 

2,611 

1,319 

289,042 

19,044 

340,667 



345,003 
45,864 

7,338 
25,093 

5,403 

428,701 



259,444 
39,194 
27,503 

452,616 

444,728 

1,223,485 



8,565,161 



4-70 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF CITIZENSHIP AND CULTURE — Continued 
STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 

Appropriations 

^ nd Management PROGRAM AND ACTIVITIES Actual 

., Estimates Board Total 

Item A . 

Approvals 

$ $ $ $ 

3202 HERITAGE CONSERVATION 

PROGRAM 

1 1 ,734,500 1 15,300 1 ,849,800 Archives 1 ,842,936 

2 29,285,200 29,285,200 Heritage Administration 29,016,439 

TOTAL FOR HERITAGE 

31,019,700* 115,300 31,135,000 CONSERVATION 30,859,375 

Program description: 

This program promotes awareness and appreciation of Ontario's architectural, archaeological, and cultural heri- 
tage by the general public, in order to provide knowledge and understanding of our past as a basis for participation in 
the Province's cultural, economic and social development. 

♦Includes Special Warrant of $8,460,000. 



PUBLIC ACCOUNTS, 1985-86 



4-71 



MINISTRY OF CITIZENSHIP AND CULTURE — Continued 

HERITAGE CONSERVATION PROGRAM — VOTE 3202 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Archives (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



1,389,604 
181,305 
30,449 
105,505 
136,073 

1 ,842,936 



Heritage Administration (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 

Grants to local 
museums — local 
government $ 1,859,848 

Grants to local 
museums — other . . 790,088 

Grants for historical 
societies and plaques 149,418 

Grants for Ontario His- 
torical Studies Series 89,200 

Heritage support grants 524,697 

Grants to Ontario Heri- 
tage Foundation ... 1 ,570,000 

Grants to The Royal 
Ontario Museum ... 15,975,900 

Ontario Lottery Project 
Building Rehabilita- 
tion and Improvement 
Campaign 1 ,999,924 

Ontario Lottery Project 
— grants to local 
government 631,727 

Ontario Lottery Project 
grants — other 879,105 

Multicultural History 
Society 360,000 

Ontario Lottery Agency 
and Cultural 
Institutions 926,500 

Brantford Telecommu- 
nication Centre .... 100,000 



Less: Recoveries from other Ministries 



TOTAL FOR HERITAGE CONSER- 
VATION PROGRAM 



2,070,414 
313,894 
243,520 
719,697 
235,596 



25,856,407 

29,439,528 
423,089 

29,016,439 



30,859,375 



4-72 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF CITIZENSHIP AND CULTURE — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



3203 



1 75,179,000 

2 9,498,400 
84,677,400* 



1,717,600 
1 ,096,300 



76,896,600 
10,594,700 



2,813,900 87,491,300 



ARTS SUPPORT PROGRAM 

Cultural Development and Institutions 

Ontario Science Centre 

TOTAL FOR ARTS SUPPORT 



76,892,663 
10,593,904 

87,486,567 



Program description: 

This program encourages and promotes excellence and participation in cultural pursuits and gives a context for 
the Province's future social and economic development and growth for cultural communities and the general public, in 
order to ensure the rights of self-expression and a progressive environment within which to preserve and access our 
cultural heritage and enjoy our leisure time. 



Includes Special Warrant of $32,900,000. 



PUBLIC ACCOUNTS, 1985-86 



4-73 



MINISTRY OF CITIZENSHIP AND CULTURE — Continued 

ARTS SUPPORT PROGRAM — VOTE 3203 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Cultural Development and Institutions 
(Iteml) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 

Outreach Ontario — 
grants to participating 
agencies $ 584,599 

Book publishing subsidy 405,047 

Cultural support grants 3,467,786 

The Art Gallery of 
Ontario 5,770,800 

The McMichael Cana- 
dian Collection 1,204,700 

The Royal Botanical 
Gardens 1,133,500 

CJRT-FM Corporation 1 ,104,300 

The Ontario Arts 
Council 24,817,000 

The Ontario Educa- 
tional Communica- 
tions Authority .... 21,254,900 

The Fathers of Con- 
federation Building 
Trust 182,222 

Ontario Lottery Project 
Program Grants . . . 3,989,989 

Sudbury Science Centre 772,500 

Grants for Film Festi- 
vals and Theatre 
Awards 119,600 

Halfback Rebates 244,574 

Ontario Lottery 
Agencies and 
Cultural Institutions . 9,308,045 

Ontario Film Develop- 
ment Corporation 
Projects 500,000 



1,008,849 
146,256 
141,224 
519,863 
216,909 



74,859,562 
76,892,663 



Ontario Science Centre (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

TOTAL FOR ARTS SUPPORT 
PROGRAM 



6,856,587 
1,065,505 
216,490 
1,008,803 
1,446,519 

10,593,904 



87,486,567 



4-74 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF CITIZENSHIP AND CULTURE — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 



VOTE 

and 
Item 



Management 
Estimates Board 

Approvals 



PROGRAM AND ACTIVITIES 



Total 



Actual 



$ 



3204 

1 
2 



10,746,100 
3,495,600 

14,241 ,700" 



1,089,900 11,836,000 
387,500 3,883,100 



1,477,400 15,719,100 



CITIZENSHIP AND 

MULTICULTURAL SUPPORT 

PROGRAM 

Citizenship Development 

Special Services for Native Peoples . . 

TOTAL FOR CITIZENSHIP AND 
MULTICULTURAL SUPPORT . 



11,826,015 
3,878,619 

15,704,634 



Program description: 

This program encourages and assists in the full participation in Ontario society of newcomers, Native peoples and 
ethnocultural groups as individuals and communities with due regard to cultural differences; and encourages and 
assists in the preservation of cultural values and their sharing with the broader society, in order to promote the enjoy- 
ment of full equal and responsible citizenship by all residents of Ontario. 



"Includes Special Warrant of $4,000,000. 



PUBLIC ACCOUNTS, 1985-86 



4-75 



MINISTRY OF CITIZENSHIP AND CULTURE — Continued 

CITIZENSHIP AND MULTICULTURAL SUPPORT PROGRAM — VOTE 3204 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Citizenship Development (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grants for citizenship 

development $ 497,601 

Grants for newcomer 
language/orientation 

classes 1,128,800 

Ontario Lottery Project 

Program Grants . . . 2,299,720 

Grants for Newcomer 

Integration 143,100 

Multicultural Service 
Grants 2,300,000 



3,282,963 
434,236 
255,849 
962,652 
521 ,094 



6,369,221 
11,826,015 



Special Services for Native Peoples 
(Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grants for special pro- 
jects and services ... $1,784,666 

Chiefs of Ontario 109,900 

Ontario Native Wom- 
en's Association ... 199,300 
Ontario Federation of 
Indian Friendship 
Centres 260,500 



TOTAL FOR CITIZENSHIP AND 
MULTICULTURAL SUPPORT 
PROGRAM 



983,428 
127,590 
228,911 
83,816 
100,508 



2,354,366 
3,878,619 



15,704,634 



4-76 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF CITIZENSHIP AND CULTURE — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



3205 



1 34,158,200 

2 1,106,800 

35,265,000* 



598,500 35,056,700 
75,700 1,182,500 



974,200 36,239,200 



LIBRARIES AND COMMUNITY 
INFORMATION PROGRAM 



Library Services 

Community Information 



TOTAL FOR LIBRARIES AND 
COMMUNITY INFORMATION 



34,983,129 
1,172,289 

36,155,418 



Program description: 

This program provides leadership and expertise, and is responsible for increasing the availability, accessibility 
and diversity of resource materials for libraries and community information centres, in order to encourage public par- 
ticipation and enhance social and cultural development. 



♦Includes Special Warrant of $22,600,000. 



PUBLIC ACCOUNTS, 1985-86 



4-77 



MINISTRY OF CITIZENSHIP AND CULTURE — Continued 

LIBRARIES AND COMMUNITY INFORMATION PROGRAM — VOTE 3205 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Library Services (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grants to public 

libraries $30,559,366 

Grants to library 

organizations 18,000 

Ontario Lottery Project 

Program Grants — 

local government . . . 

Ontario Lottery Project 

Program Grants — 

other 

Library Development 

Fund 

Literacy Program .... 



Less: Recoveries from other Ministries 



420,439 
66,214 
71 ,723 

163,308 
73,138 



Community Information (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 

Grants to participating 
agencies $870,100 

Ontario Lottery Project 
Program Grants . . . 252,000 



41,425 

5,216 

1,286 

1,659 

603 



1,122,100 









1,172,289 


2,277,407 
339,534 




TOTAL FOR LIBRARIES AND 
COMMUNITY INFORMATION 
PROGRAM 


36,155,418 


994,000 
76,900 


34,265,207 






Ministries 


35,060,029 
76,900 

34,983,129 







4-78 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF CITIZENSHIP AND CULTURE — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 

Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



3206 



1 49,155,600 

2 1,527,500 

50,683,100* 



49,155,600 
380,000 1,907,500 



380,000 51,063,100 



CAPITAL SUPPORT AND REGIONAL 
SERVICES PROGRAM 



Community Facilities 
Regional Services . . 



TOTAL FOR CAPITAL SUPPORT 
AND REGIONAL SERVICES . 



34,805,829 
1,888,631 

36,694,460 



Program description: 

This program provides administrative support and guidance for the Ministry's capital and lottery programs, and 
provides consultative support for the Ministry's programs at the local community level, in order to ensure public par- 
ticipation and the effective and efficient delivery of the Ministry's services province-wide. 



"Includes Special Warrant of $7,030,000. 



PUBLIC ACCOUNTS, 1985-86 



4-79 



MINISTRY OF CITIZENSHIP AND CULTURE — Concluded 

CAPITAL SUPPORT AND REGIONAL SERVICES PROGRAM — VOTE 3206 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Community Facilities (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Acquisition/construction of physical 

assets 

Transfer payments 
Grants for cultural sup- 
port—capital $ 535,477 

Debentures — instal- 
ments of principal and 

interest 1 ,457,703 

Ontario Lottery Grants: 

Community Grants — 

local government . 6,585,406 

Ontario Lottery Grants: 

Community Grants — 

other 1,967,192 

Grants Experience '85 

— local government . 356,797 
Grants Experience '85 

— other 2,388,560 

Ontario Lottery Grants 

Provincial Grants .. . 21,594,794 

Energy related Projects 320,748 

Less: Recoveries from other Ministries . 



1,119,782 
131,830 
147,188 
606,002 
388,129 

754,628 



35,206,677 

38,354,236 
3,548,407 

34,805,829 



Regional Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



TOTAL FOR CAPITAL SUPPORT 
AND REGIONAL SERVICES 
PROGRAM 



1 ,660,229 

207,838 

333,091 

73,365 

5,683,901 

7,958,424 
6,069,793 

1,888,631 



36,694,460 



4-80 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF CITIZENSHIP AND CULTURE 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Citizenship and Language Instruction Agreement 
Canada Assistance Plan — Indian Community Services 
Language Textbook Agreement 

FEES, LICENCES AND PERMITS 

Admissions 

Parking 

SALES AND RENTALS 

Concessions 

Souvenirs and publications 

Rentals 

Vehicles 

Lockers 

Perquisites 

Graphics — Ontario Science Centre 

Other 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

Returned grants 

Other 

ROYALTIES 

MISCELLANEOUS 

Donation — George R. Gardiner Museum of Ceramic Art 

Interest on Lottario Grants 

Other 

TOTAL BUDGETARY REVENUE 



1986 

$ 


1985 

$ 


604,873 
187,010 
156,304 


673,142 
485,398 
199,218 


948,187 


1,357,758 


1,639,659 
171,281 


1,893,626 
171,197 


1,810,940 


2,064,823 


62,242 
34,608 
8,597 
5,375 
2,265 
2,164 

497 


271,483 

34,322 

16,878 

3,200 

13,853 

1,897 

26,378 

816 


115,748 


368,827 


1,565,644 
8,309 


1,704,649 
2,585 


1,573,953 


1,707,234 




1,200 


. 23,920 


825,000 

179,661 

20,068 


23,920 


1,024,729 


4,472,748 


6,524,571 



MINISTRY OF COLLEGES AND UNIVERSITIES 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 

PAGE 

Statement of Expenditure 

University Support 4-84 

College Support 4-86 

Student Affairs 4-88 

Ministry Administration 4-90 

Statutory 4-86, 4-88 

Summary 4-83 

Statement of Budgetary Revenue 4-92 

Statement of Deposits to Trust and Special Purpose Accounts 4-92 



4-81 



PUBLIC ACCOUNTS, 1985-86 



4-83 



MINISTRY OF COLLEGES AND UNIVERSITIES 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



PROGRAMS 



1985-86 



Appropria- 
tions 


Actual 


$ 


$ 


1,357,472,500 


1,357,222,207 


557,179,400 


556,808,893 


149,990,300 


148,872,602 


544,400 


287,423 


2,065,186,600* 


2,063,191,125 


2,065,129,600 


2,063,124,335 


57,000 


66,790 


2,065,186,600 


2,063,191,125 



1,287,587,930 
505,747,344 
141,028,727 

1,934,364,001 



1,934,255,648 

108,353 

1,934,364,001 



University Support 
College Support 
Student Affairs 
Ministry Administration 
Ministry Total 

ACCOUNTING CLASSIFICATION 
Total Budgetary Expenditure 
Total Non-Budgetary Expenditure 



"Includes Special Warrant of $450,000,000. 



4-84 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF COLLEGES AND UNIVERSITIES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 



VOTE 

and 
Item 



Estimates 



Management 

Board 

Approvals 



PROGRAM AND ACTIVITIES 



Total 



3301 



Actual 



$ $ $ $ 

UNIVERSITY SUPPORT PROGRAM 

1,346,434,300 10,608,600 1,357,042,900 Provincial Support for Universities .. 1,356,803,690 

400,700 28,900 429,600 Ontario Council on University Affairs 418,517 



1,346,835,000* 



TOTAL FOR UNIVERSITY 

10,637,500 1,357,472,500 SUPPORT 



1,357,222,207 



Program description: 

Fund Universities and develop policies concerning their activities throughout Ontario, so that education-related 
needs of Ontario residents eligible for university education are identified and considered by the Government. 



"Includes Special Warrant of $283,720,000. 



PUBLIC ACCOUNTS, 1985-86 



4-85 



MINISTRY OF COLLEGES AND UNIVERSITIES — Continued 

UNIVERSITY SUPPORT PROGRAM — VOTE 3301 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Provincial Support for Universities 
(Iteml) 


$ 


Ontario Council on University Affairs 
(Item 2) 


$ 






1,174,680 

161,064 

63,074 

62,558 

37,542 

1,388,527,731 


Salaries and wages 


226,300 






Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

TOTAL FOR UNIVERSITY SUP- 
PORT PROGRAM 


7,935 


Transportation and com 

Services 

Supplies and equipment 
Transfer payments 
Grants for 

Operating 

Costs S 


nunication . 

51,244,830,420 
9,427,550 

80,914,033 

53,355,728 


64,523 
66,874 
52,885 

418,517 
1,357,222,207 








pensate for 
Municipal 
Taxation . . . 

Debentures — 
Instalments of 
Principal and 
Interest . . . 

Grants for Capi- 
tal Projects . 




Less: Recoveries from other Ministries 


1,390,026,649 
33,222,959 










1,356,803,690 







4-86 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF COLLEGES AND UNIVERSITIES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



COLLEGE SUPPORT PROGRAM 

Support for Colleges of Applied Arts and 

Technology 554,203,095 

Schools for Nursing Assistants 1,915,862 

Ontario Council of Regents 620,461 

College Relations Commission 43,312 

556,782,730 

The Private Vocational Schools Act .... 26,163 

TOTAL FOR COLLEGE SUPPORT . . 556,808,893 

Program description: 

Fund and develop policy concerning college activities and operation of the regional nursing assistant schools to 
help ensure that the education-related needs of employers and individuals are identified, recognized and satisfied in 
such a manner as to contribute to Ontario's economic growth. 



3302 








1 


554,253,300 


154,700 


554,408,000 


2 


1 ,982,000 


84,100 


2,066,100 


3 


431,100 


214,200 


645,300 


4 


60,000 

556,726,400 




60,000 


S 


453,000 


557,179,400 




556,726,400* 


453,000 


557,179,400 



* Includes Special Warrant of $1 55 ,555 ,000. 



PUBLIC ACCOUNTS, 1985-86 



4-87 



MINISTRY OF COLLEGES AND UNIVERSITIES — Continued 

COLLEGE SUPPORT PROGRAM — VOTE 3302 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Support for Colleges of Applied Arts and 
Technology (Item 1 ) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grants for College 

Operating Costs ... $507,799,508 
Grants to compensate 
for Municipal 

Taxation 4,891 ,000 

Debentures — Instal- 
ments of Principal and 

Interest 28,871,416 

Grants for Capital 
Projects 17,963,462 

Less: Recoveries from other Ministries 



Statutory Appropriation 

Non-Budgetary Expenditure 
Private Vocational Schools 

Schools for Nursing Assistants (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 



2,514,728 
298,572 
144,237 
901,240 
282,394 



559,525,386 

563,666,557 
9,463,462 

554,203,095 



26,163 



1,619,934 

198,908 

24,039 

19,015 

53,966 


1,915,862 



Ontario Council of Regents (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

College Relations Commission (Item 4) 

Transportation and communication 

Services 

Supplies and equipment 

TOTAL FOR COLLEGE SUPPORT 
PROGRAM 



133,139 
12,585 
57,179 

410,169 
7,389 



620,461 



7,472 

30,996 

4,844 



43,312 



556,808,893 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF COLLEGES AND UNIVERSITIES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 







Appropriations 




PROGRAM AND ACTIVITY 




VOTE 

and 
Item 


Estimates 


Management 

Board 

Approvals 


Total 


Actual 


3303 


$ 

149,694,300 

149,694,300 

57,000 


$ 

239,000 
239,000 


$ 

149,933,300 

149,933,300 

57,000 


STUDENT AFFAIRS PROGRAM 

Student Support 


$ 
148,831,975 


S 


Queen Elizabeth II Ontario Scholarship 
Fund, the Financial Administration Act 

TOTAL FOR STUDENT AFFAIRS . . . 


148,831,975 
40,627 




149,751,300* 


239,000 


149,990,300 


148,872,602 



Program description: 

Provide financial assistance to students attending eligible post-secondary institutions by supplementing their fami- 
lies' and/or their personal resources with loan and grant assistance or by providing awards in recognition of academic 
merit, so that educational opportunities are available on an equitable basis to Ontario residents. 



♦Includes Special Warrant of $10,725,000. 



PUBLIC ACCOUNTS, 1985-86 



4-89 



MINISTRY OF COLLEGES AND UNIVERSITIES — Continued 

STUDENT AFFAIRS PROGRAM — VOTE 3303 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Student Support (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Ontario Student Assis- 
tance Program $134,023,120 

Ontario Graduate 

Scholarships 8,132,936 

Ontario/Quebec 
Exchange Fellow- 
ships 62,563 

Second Language 

Programs 1,629,319 

Sir John A. Macdonald 
Fellowship 17,000 

Statutory Appropriation 

Non-Budgetary Expenditure 
Queen Elizabeth II Ontario Scholarship 
Fund 

TOTAL FOR STUDENT AFFAIRS 
PROGRAM 



2,467,893 

314,782 

80,044 

1,548,201 
556,117 



143,864,938 
148,831,975 



40,627 



148,872,602 



4-90 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF COLLEGES AND UNIVERSITIES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITY 



Actual 



3304 



544,400 



544,400 



544,400 



544,400 



MINISTRY ADMINISTRATION 
PROGRAM 

Main Office 



TOTAL FOR MINISTRY 
ADMINISTRATION . 



Program description: 

To provide for overall direction required to enable the Ministry to meet its objectives. 



287,423 



287,423 



PUBLIC ACCOUNTS, 1985-86 



4-91 



MINISTRY OF COLLEGES AND UNIVERSITIES — Concluded 

MINISTRY ADMINISTRATION PROGRAM — VOTE 3304 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) $ 

Salaries and wages 141 ,803 

Employee benefits 16,108 

Transportation and communication .... 18,292 

Services 70,332 

Supplies and equipment 40,888 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 287,423 



4-92 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF COLLEGES AND UNIVERSITIES 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Official Languages in Education 

Canada Student Loans re processing costs 

Citizenship and Language Instruction Agreement 

REIMBURSEMENTS OF EXPENDITURES 

Other provinces re training of optometry students at the University of 
Waterloo 

FEES, LICENCES AND PERMITS 

Nursing assistants 

Registration re private vocational schools 

Course evaluation 

Salesmen's certificates 

SALES AND RENTALS 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

Student fellowships, scholarships and grants 

Other 

MISCELLANEOUS 

TOTAL BUDGETARY REVENUE 



1986 

$ 


1985 

$ 


6,687,623 

1,746,802 

664,151 


9,966,961 
1,414,914 
1,789,385 


9,098,576 


13,171,260 


240,932 


320,545 


128,673 

30,177 

2,200 

1,850 


135,476 

32,070 

2,290 

890 


162,900 


170,726 


379 


217 


7,066,153 
5,316 


5,801,833 
34,063 


7,071,469 


5,835,896 


2,902 


527 


16,577,158 


19,499,171 



STATEMENT OF DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 

for the year ended March 31, 1986 

1986 



1985 



The Private Vocational Schools Act 

Queen Elizabeth II Ontario Scholarship Fund — Interest 

TOTAL DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 



40,000 
39,372 



79,372 



80,000 
48,177 



128,177 



MINISTRY OF COMMUNITY AND 
SOCIAL SERVICES 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Ministry Administration 4-96 

adults' and children's services 4-98 

Statutory 4-96, 4-98 

Summary 4-95 

Statement of Budgetary Revenue 4-102 

Statement of Deposits to Trust and Special Purpose Accounts 4-102 



4-93 



PUBLIC ACCOUNTS, 1985-86 



4-95 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



PROGRAMS 



1985-86 



Appropria- 
tions 



Actual 



29,240,593 
2,574,968,691 
2,604,209,284 



2,603,553,939 

655,345 

2,604,209,284 



Ministry Administration 
Adults' and Children's Services 
Ministry Total 

ACCOUNTING CLASSIFICATION 

Total Budgetary Expenditure 
Total Non-Budgetary Expenditure 



31,944,884 31,162,507 

2 ,85 1 ,958 ,600 2 ,840 ,562 ,424 



2,883,903,484* 2,871,724,931 



2,871,868,484 
12,035,000 



2,862,682,657 
9,042,274 



2,883,903,484 2,871,724,931 



Includes Special Warrant of $680,000,000. 



4-96 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Actual 



Appropriations 

VOTE 

V ^^ Management PROGRAM AND ACTIVITIES 

Tt Estimates Board Total 

Item . . 

Approvals 

$ $ $ 

3401 MINISTRY ADMINISTRATION 

PROGRAM 

1 1 ,273,100 1 1 1 ,200 1 ,384,300 Main Office 

2 6,688,500 652,900 7,341,400 Financial Services 

3 3,461,900 231,500 3,693,400 Supply and Office Services 

4 3,756,400 218,100 3,974,500 Personnel Services 

5 1,768,800 1,768,800 Information Services 

6 714,400 96,700 81 1 ,100 Legal Services 

7 2,097,200 119,600 2,216,800 Audit Services 

8 7,425,200 982,400 8,407,600 Systems Development Services 

9 1,790,800 522,800 2,313,600 Social Assistance Review Board 

28,976,300 2,935,200 31,911,500 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 

S 7,880 7,880 Parliamentary Assistant's Salary, the 

Executive Council Act 

TOTAL FOR MINISTRY 

29,009,684* 2,935,200 31,944,884 ADMINISTRATION 

Program description: 

This program provides overall administration and support services to the Ministry. 

♦Includes Special Warrant of $8,212,500. 



1,367,801 
7,165,376 
3,647,203 
3,895,865 
1 ,606,461 
785,478 
2,148,215 
8,391,121 
2,120,301 
31,127,821 

26,499 

8,187 

31,162,507 



PUBLIC ACCOUNTS, 1985-86 



4-97 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 3401 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Transfer payments 
Canadian Council on 

Social Development . 
Ontario Social Develop- 
ment Council 

Ontario Association for 
the Mentally 
Retarded 



$66,000 



66,000 



73,500 



Statutory Appropriations 



Minister's Salary 

Parliamentary Assistant's Salary 



Financial Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



Supply and Office Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . , 

Services 

Supplies and equipment 

Transfer payment 
Energy conservation and renewable 
energy program 



Less: Recoveries from other Ministries 



Personnel Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Information Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



770,893 
138,802 

95,790 
106,019 

50,797 



205,500 



1,367,801 



26,499 
8,187 



5,186,285 
771,124 
140,613 
804,233 
263,121 

7,165,376 



2,428,754 
351,961 
379,220 
135,364 
351,904 



60,443 



3,707,646 
60,443 

3,647,203 



3,140,663 

440,357 

151,736 

87,441 

75,668 

3,895,865 



680,520 
108,714 

70,112 
671,584 

75,531 

1,606,461 



Legal Services (Item 6) 

Salaries and wages 

Transportation and communication .... 

Services 

Supplies and equipment 

Audit Services (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Systems Development Services (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Social Assistance Review Board (Item 9) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Experience '85 

Salaries and wages 

Employee benefits 

Services 

Transfer payment 

Less: Recoveries — Short Term Job 
Creation 

Ontario Youth Corps 

Salaries and wages 

Employee benefits 

Services 

Transfer payments 

Less: Recoveries — Short Term Job 
Creation 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 



20,796 

13,398 

730,918 

20,366 



785,478 



1,581,283 

181,559 

168,685 

168,272 

48,416 

2,148,215 



3,252,385 
445,328 
132,297 

3,996,640 
564,471 

8,391,121 



605,400 
169,037 
501 ,200 
795,646 
49,018 

2,120,301 



822,764 

35,729 

2,477 

202,467 

1,063,437 
1,063,437 

818,705 

39,460 

3,1% 

42,516 

903,877 
903,877 

31,162,507 



4-98 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

^ nd Management PROGRAM AND ACTIVITIES Actual 

T . Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

3402 ADULTS' AND CHILDREN'S 

SERVICES PROGRAM 

1 7,973,400 7,973,400 Policy and Program Development ... 7,403,920 

2 8,630,100 1,854,000 10,484,100 Program Administration 10,250,695 

3 9,441,900 1,754,900 11,196,800 Field Administration 11,119,002 

4 1,433,779,900 44,965,300 1,478,745,200 Income Maintenance 1,475,215,730 

5 349,566,000 1,557,200 351,123,200 Adults' Social Services 349,201,019 

6 519,038,800 5,352,500 524,391,300 Children's Social Services 524,056,088 

7 429,975,600 26,034,000 456,009,600 Developmental Services — Adults and 

Children 454,273,696 

2,758,405,700 81,517,900 2,839,923,600 2,831,520,150 

S 12,035,000 12,035,000 Payments from Trust and Special 

Purpose Accounts, the Financial 
Administration Act 9,042,274 

TOTAL FOR ADULTS' AND 

2,770,440,700* 81,517,900 2,851,958,600 CHILDREN'S SERVICES 2,840,562,424 

Program description: 

This program provides for the long-term policy development, implementation and delivery of adults' and chil- 
dren's services. Services provided include financial assistance for persons in need; vocational rehabilitation programs; 
residential and home support services for the aged; residential and community support services for developmentally 
handicapped adults and children; and residential, direct care and preventative services in support of children and their 
families. Services are provided directly by the Ministry and through municipalities and agencies, including Homes for 
the Aged, Children's Aid Societies, Children's Mental Health Facilities and others. 

♦Includes Special Warrant of $671 ,787,500. 



PUBLIC ACCOUNTS, 1985-86 



4-99 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Continued 

ADULTS' AND CHILDREN'S SERVICES PROGRAM — VOTE 3402 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Policy and Program Development (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Demonstration projects 



Program Administration (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 



Field Administration (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



4,536,075 
580,468 
262,970 

1,588,309 
264,644 

171,454 
7,403,920 



5,763,899 
709,773 
577,744 

2,610,809 
588,470 

10,250,695 



7,965,674 

1,292,659 

798,071 

738,947 

323,651 

11,119,002 



Income Maintenance (Item 4) 

Salaries and wages 26,723,512 

Employee benefits 4,204,351 

Transportation and communication .... 2,609,343 

Services 3,638,711 

Supplies and equipment 900,691 

Transfer payments 
Provincial allowances and 

benefits $896,517,657 

Municipal allowances and 

benefits 471,634,729 

Ontario Drug Benefit Plan 
Provincial $48,476,012 
Municipal 20,501,324 68,977,336 

Canadian Legion, Ontario 

Provincial Command — 

British Empire Service 

League Poppy Fund . . 1 ,200 

Last Post Fund 1 ,000 

Ontario Municipal Social 

Services Association . 7,200 1,437,139,122 

1,475,215,730 



Adults' Social Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 

Capital grants $ 8,464,400 

Operating 
Senior Citizens .... 246,269,272 
Residential, counsel- 
ling and supportive 

services 54,661,019 

Workshops, training 
expenses and reha- 
bilitative services 

for the disabled .. 27,859,271 

Royal Canadian 

Humane Association 500 

Special grants to 
Municipalities 
Town of Little 

Current 7,980 

Town of Carnarvon 1 ,612 

Older Adults' Centres 
Association of 

Ontario 6,000 

Ontario Association of 
Family Service 

Agencies 33,500 

St. Elizabeth Order of 

Nurses 4,000 

Victorian Order of 

Nurses (Ontario) ... 25,000 

Canadian Association 

on Gerontology .... 2,500 

Canadian Geriatrics 

Research Society . . . 2,000 

Canadian Institute of 
Religion and 
Gerontology 4,000 



9,507,362 

1 ,528,696 

1,193,371 

160,808 

177,728 



Less: Recoveries from other Ministries . 



Statutory Appropriation 

Non-Budgetary Expenditure 
Payments from Interprovincial Lotteries 
Trust Fund 



337,341,054 

349,909,019 
708,000 

349,201,019 



9,034,758 



PUBLIC ACCOUNTS, 1985-86 



4-101 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES — Concluded 

ADULTS' AND CHILDREN'S SERVICES PROGRAM — VOTE 3402 — Continued 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



$ 5,412,687 



1,799,921 
189,311,460 

13,184,449 
105,532,349 



Children's Social Services (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Transfer payments 

Capital grants 

Operating 
Children's services co- 
ordinating and 
advisory groups . . 
Child welfare services 
Children's and youth 

institutions . . . 

Day nurseries . . . 

Community mental 

health facilities . 

Residential services 

— Corrections . 

Payments in lieu of 

municipal taxes 

Ontario Association of 

Children's Aid 

Societies 

Association for Early 
Childhood Education 

— Ontario 

Ontario Association of 
Children's Mental 
Health Centres . . . 
Ontario Society for 
Autistic Children . . 



110,335,368 



29,831,454 



14,150 



7,200 



6,000 



6,000 



46,252,250 
7,225,684 
2,958,371 

12,424,567 
2,992,064 



7,500 455,448,538 



Less: Recoveries from other Ministries 



527,301,474 
3,245,386 

524,056,088 



Developmental Services — Adults and 
Children (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Acquisition/Construction of physical 

assets 

Transfer payments 

Capital grants $ 5,780,566 

Operating 

Residential services 
and community 

resource centres .. 113,977,583 
Sheltered workshops, 
protective and 
other supportive 

services 103,892,678 

Payments in lieu of 
municipal taxes . . 285,436 



Statutory Appropriation 

Non-Budgetary Expenditure 
Bequests and Scholarships . . . 



166,508,039 

28,401,352 

3,413,845 

13,267,081 

18,152,702 

594,414 



TOTAL FOR ADULTS' AND CHIL- 
DREN'S SERVICES PROGRAM 



223,936,263 

454,273,696 



7,516 



2,840,562,424 



4-102 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF COMMUNITY AND SOCIAL SERVICES 



STATEMENT OF BUDGETARY REVENUE 
for the year ended March 31, 1986 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Canada Assistance Plan 

Young Offenders Agreement 

Vocational Rehabilitation of Disabled Persons Agreement 

Indian Welfare Services Agreement 

Special Young Offenders Agreement 

Special Family Allowances 

Federal Sales Tax Refunds 

Grant re French Services 

Study of Income Maintenance System 

REIMBURSEMENTS OF EXPENDITURES 

Maintenance payments from deserting parents 

FEES, LICENCES AND PERMITS 

Maintenance re Facilities for Mentally Retarded 

Boarding homes 

Day nurseries 

Adoption fees 

SALES AND RENTALS 

Meals 

Vehicle and Equipment 

Meals-on-Wheels 

Rental of Houses 

Sundry 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

Operating subsidies 

Capital grants 

Operating expenses 

Refunds — Old Age Security recipients 

Other 

MISCELLANEOUS 

TOTAL BUDGETARY REVENUE 



1986 


1985 


$ 


$ 


1,033,595,924 


924,954,827 


31,374,629 




29,669,345 


37,012,872 


27,935,516 


18,660,082 


459,723 


11,883,358 


361,464 


346,446 


329,867 


335,393 


9,424 






540,301 


1,123,735,892 


993,733,279 


8,716,602 


8,101,626 


1 ,470,200 


1 ,684,544 


18,500 


8,900 


15,646 


13,680 


8,720 


4,560 


1,513,066 


1 ,71 1 ,684 


467,523 


507,043 


48,645 


23,621 


20,499 


14,790 


19,863 


107,843 


7,351 


22,900 


563,881 


676,197 


427,533 


325,337 


121,914 


76,477 


103,262 


110,738 


22,704 


27,399 


5,042 


25 


680,455 


539,976 


75,273 


80,159 


1,135,285,169 


1,004,842,921 



STATEMENT OF DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 
for the year ended March 31, 1986 



Bequests and scholarships 
Unclaimed funds 



TOTAL DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 



1986 

$ 


1985 

$ 


27,234 
64 


15,418 
930 


27,298 


16,348 



MINISTRY OF CONSUMER AND COMMERCIAL 
RELATIONS 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Ministry Administration 4-106 

Commercial Standards 4-108 

Technical Standards 4-1 10 

Public Entertainment Standards 4-112 

Registration 4-114 

Liquor Licence 4-116 

Statutory 4-106, 4-108, 4-112, 4-1 14 

Summary 4-105 

Statement of Budgetary Revenue 4-118 

Statement of Deposits to Trust and Special Purpose Accounts 4-119 



4-103 



PUBLIC ACCOUNTS, 1985-86 



4-105 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



1985-86 



PROGRAMS 



Appropria- 
tions 


Actual 


$ 


$ 


10,792,997 


10,737,991 


48,086,300 


38,397,752 


9,355,700 


9,343,446 


25,686,400 


25,433,936 


40,111,000 


39,880,183 


7,359,000 


7,300,454 


141,391,397* 


131,093,762 


132,355,197 


124,326,645 


9,036,200 


6,767,117 


141,391,397 


131,093,762 



9,177,644 
36,815,120 

8,918,001 
26,377,406 
36,415,163 

7,023,870 
124,727,204 



114,423,710 
10,303,494 

124,727,204 



Ministry Administration 
Commercial Standards 
Technical Standards 
Public Entertainment Standards 
Registration 
Liquor Licence 
Ministry Total 

ACCOUNTING CLASSIFICATION 

Total Budgetary Expenditure 
Total Non-Budgetary Expenditure 



"Includes Special Warrant of $36,200,000. 



4-106 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Actual 



Appropriations 

V and E Management PROGRAM AND ACTIVITIES 

It Estimates Board Total 

Item . , 

Approvals 

$ $ $ 

1701 MINISTRY ADMINISTRATION 

PROGRAM 

1 1,376,000 321,200 1,697,200 Main Office 

2 2,277,100 78,100 2,355,200 Financial Services 

3 1 ,103,900 269,600 1 ,373,500 Supply and Office Services 

4 1 ,240,400 40,500 1 ,280,900 Personnel Services 

5 1,309,600 108,500 1,418,100 Information Services 

6 543,100 113,800 656,900 Analysis and Planning 

7 621,100 17,600 638,700 Audit Services 

8 842,000 504,000 1,346,000 Systems Development Services 

9,313,200 1,453,300 10,766,500 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 

S 993 993 Parliamentary Assistant's Salary, the 

Executive Council Act 

S Trust and Special Purpose Accounts, the 

Financial Administration Act 

TOTAL FOR MINISTRY 

9,339,697* 1,453,300 10,792,997 ADMINISTRATION 

Program description: 

This program consists of activities representing the administrative programs of the Ministry. 

includes Special Warrant of $4,245,000. 



1,676,879 

2,350,893 

1,373,408 

1,247,745 

1 ,362,274 

640,544 

630,398 

1,422,043 

10,704,184 

26,499 

7,290 

18 

10,737,991 



PUBLIC ACCOUNTS, 1985-86 



4-107 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 1701 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Statutory Appropriations 

Minister's Salary 

Parliamentary Assistant's Salary 

Financial Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Statutory Appropriation 

Non-Budgetary Expenditure 
Unclaimed Monies 

Supply and Office Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Personnel Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 



755,658 
162,620 
77,185 
532,428 
148,988 



1 ,676,879 



26,499 
7,290 



1,813,363 

259,121 

22,443 

152,539 

103,427 

2,350,893 



714,979 

71,747 

405,537 

104,371 

76,774 



1,373/ 



963,719 

143,925 

14,055 

54,321 

71,725 



1 ,247,745 



Information Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Transfer payments 

Less: Recoveries from other activities 



Analysis and Planning (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Less: Recoveries from other activities 



Audit Services (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Systems Development Services (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Less: Recoveries from other activities . . 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 



781,423 

85,015 

80,512 

251,457 

198,734 

15,776 



1,412,917 
50,643 


1,362,274 


500,968 
57,524 
21,148 
36,910 
26,513 


643,063 
2,519 


640,544 


487,098 
58,553 
17,631 
21,913 
45,203 


630,398 


1,131,427 

148,433 

43,628 

379,572 

133,681 


1,836,741 
414,698 


1 ,422,043 


10,737,991 



4-108 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



1702 



1 


4,827,600 


780,100 


5,607,700 


2 


1 ,392,600 


182,900 


1,575,500 


3 


12,861,100 


5,165,100 


18,026,200 


4 


1,000 




1,000 


5 


6,368,000 


623,100 


6,991,100 


6 


390,600 




390,600 




25,840,900 


6,751,200 


32,592,100 


S 


15,042,700 




15,042,700 



451,500 



41,335,100" 



451,500 



6,751,200 48,086,300 



COMMERCIAL STANDARDS 
PROGRAM 

Securities 5,555,929 

Pension Plans 1 ,537,954 

Financial Institutions 17,180,751 

Motor Vehicle Accident Claims Fund . . . 

Business Practices 6,970,748 

Commercial Registration Appeal Tribunal 

and Liquor Licence Appeal Tribunal . 385,271 

31,630,653 

Payments from the Motor Vehicle 
Accident Claims Fund, the Motor 
Vehicle Accident Claims Act 6,198,701 

Coopers and Lybrand for Player 
Receivership, the Loan and Trust 
Corporation Act 179,304 

Security Bond Forfeitures, the Financial 

Administration Act 389,094 

TOTAL FOR COMMERCIAL . 

STANDARDS 38,397,752 



Program description: 

This program consists of six activities that provide for the regulation of financial and commercial affairs in order 
to maintain and strengthen a sound financial and commercial environment in designated areas for equitable exchanges 
of property and services. This is achieved through disclosure to the public of the essential elements of business trans- 
actions including the issuing of securities, registration and licensing of persons dealing with the public to assure a high 
degree of competence and honesty in their dealings, and examination and surveillance of the financial standing and 
practices of firms. In addition, this program provides services for administering the Motor Vehicle Accident Claims 
Act in respect of the adjustment of claims and payment of damages occasioned by the operation of stolen, uniden- 
tified or uninsured motor vehicles, and provides for appeal hearings with respect to matters of licensing under various 
acts administered by the Ministry. 



♦Includes Special Warrant of $7, 104 ,000. 



PUBLIC ACCOUNTS, 1985-86 



4-109 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Continued 

COMMERCIAL STANDARDS PROGRAM — VOTE 1702 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Securities (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



Pension Plans (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



Financial Institutions (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Transfer payments — Canadian 
Great Lakes Casualty and Surety 



Statutory Appropriation 

Non-Budgetary Expenditure 
Coopers and Lybrand for Player 
Receivership 



Motor Vehicle Accident Claims Fund 
(Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Less Recoveries of Administrative 
Expenses 



Statutory Appropriation 

Non-Budgetary Expenditure 
Payments from the Motor Vehicle Acci- 
dent Claims Fund 



3,952,206 
548,977 
208,030 
704,396 
142,320 

5,555,929 



1,111,626 

140,900 

34,315 

208,049 

43,064 

1,537,954 



4,757,546 
621 ,744 
335,271 

6,978,838 
487,352 

4,000,000 
17,180,751 



179,304 



736,979 
106,911 

30,907 
1,141,764 

33,818 

2,050,379 
2,050,379 



6,198,701 



Business Practices (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Transfer payment 
Grant to Consumers' Association of 
Canada 



Commercial Registration Appeal Tribunal 

and Liquor Licence Appeal Tribunal 

(Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

TOTAL FOR COMMERCIAL STAN- 
DARDS PROGRAM 



4,602,694 
682,918 
291,898 

1,126,338 
218,900 



48,000 
6,970,748 



Statutory Appropriations 

on-Budgetary Expenditures 
Security Bond Forfeitures 
The Bailiffs Act 


1 1 ,000 


The Collection Agencies Act 

The Consumer Protection Act .... 
The Motor Vehicle Dealers Act . . . 
The Real Estate and Business 
Brokers Act 


12,397 
46,051 
102,397 

94,783 


The Travel Industry Act 

Foreign Lands Deposit 


39,943 
82,523 







225,572 

36,575 

42,969 

73,685 

6,470 


385,271 


38,397,752 



4-110 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



1703 



TECHNICAL STANDARDS 
PROGRAM 

Program Administration 473,750 

Pressure Vessels Safety 2,995,758 

Elevating Devices 2,393,099 

Fuels Safety 3,169,094 

Upholstered and Stuffed Articles 311,745 

TOTAL FOR TECHNICAL 

STANDARDS 9,343,446 



Program description: 

This program consists of five operating activities, co-ordinated by the office of the Executive Director, which are 
responsible for minimizing risk inherent in designated environmental, technical and operational situations. This goal 
is accomplished through the inspection of elevators, pressure vessels, upholstered and stuffed articles, the transmis- 
sion, transportation, distribution and utilization of natural gas, propane and fuel oil and the issuance of licences for 
the operation of elevators and pressure vessels. 



1 


476,400 




476,400 


2 


2,984,800 


1 1 ,000 


2,995,800 


3 


2,226,200 


167,000 


2,393,200 


4 


3,042,900 


135,500 


3,178,400 


5 


303,500 


8,400 


311,900 




9,033,800* 


321,900 


9,355,700 



•Includes Special Warrant of $2,178,000. 



PUBLIC ACCOUNTS, 1985-86 



4-111 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Continued 

TECHNICAL STANDARDS PROGRAM — VOTE 1703 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1 ) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Pressure Vessels Safety (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Elevating Devices (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 



299,965 
40,195 
22,071 
76,952 

34,567 



473,750 


2,205,060 

352,217 

287,390 

49,363 

101,728 


2,995,758 


1,813,437 

276,528 

188,061 

40,444 

74,629 


2,393,099 



Fuels Safety (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 

Canadian Gas 
Association $1,100 

Underwriters' Labora- 
tories of Canada . . . 1,200 



Less: Recoveries from other activities 



Upholstered and Stuffed Articles (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

TOTAL FOR TECHNICAL 
STANDARDS PROGRAM 



2,123,194 
322,971 
388,581 
132,973 
202,325 



2,300 



3,172,344 
3,250 


3,169,094 


216,613 

59,583 

25,988 

1,423 

8,138 


311,745 


9,343,446 



4-112 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

^^ Management PROGRAM AND ACTIVITIES Actual 

., Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

1704 PUBLIC ENTERTAINMENT 

STANDARDS PROGRAM 

1 23,075,500 496,500 23,572,000 Regulation of Horse Racing 23,571,785 

2 1,704,500 367,900 2,072,400 Theatres, Lotteries and Athletics 

Commissioner 1,862,151 

24,780,000 864,400 25,644,400 25,433,936 

S 42,000 42,000 Contract Security Deposits — Athletics 

Commissioner, the Financial 
Administration Act 

TOTAL FOR PUBLIC 
24,822,000* 864,400 25,686,400 ENTERTAINMENT STANDARDS . 25,433,936 

Program description: 

This program consists of activities representing the administration of the Racing Commission Act, the Theatres 
Act, the Athletics Control Act, and Lotteries as outlined in the Criminal Code. 

* Includes Special Warrant of $1 1 ,854,000. 



PUBLIC ACCOUNTS, 1985-86 



4-113 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Continued 

PUBLIC ENTERTAINMENT STANDARDS PROGRAM — VOTE 1704 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Regulation of Horse Racing (Item 1 ) $ 

Salaries and wages 2,127,247 

Employee benefits 283,387 

Transportation and communication .... 562,625 

Services 486,157 

Supplies and equipment 161,121 

Transfer payments 

Race Tracks Tax Sharing Arrangement 19,951 ,248 

23,571,785 



Theatres, Lotteries and Athletics 
Commissioner (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 



TOTAL FOR PUBLIC ENTERTAIN- 
MENT STANDARDS PROGRAM 



803,019 
102,703 
186,325 

452,692 
317,412 



1,862,151 



25,433,936 



4-114 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

^ nd Management PROGRAM AND ACTIVITIES Actual 

Tt Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

1705 REGISTRATION PROGRAM 

1 4,871,700 76,800 4,948,500 Program Administration 4,860,734 

2 20,311,200 2,572,700 22,883,900 Real Property Registration 22,883,466 

3 4,804,300 151,900 4,956,200 Personal Property Registration 4,865,428 

4 4,422,400 242,600 4,665,000 Registrar General 4,628,708 

5 2,396,500 245,400 2,641 ,900 Companies 2,641,847 

36,806,100 3,289,400 40,095,500 39,880,183 

S 500 500 Fees Under Vital Statistics Act 

S 15,000 15,000 Crown Contributions re Judges' Plans, the 

Registry Act 

36,821,600* 3,289,400 40,111,000 TOTAL FOR REGISTRATION 39,880,183 

Program description: 

This program provides for the registration of interests in real property, and provision of legal services, the regis- 
tration of conditional sales contracts, chattel mortgages and other similar documents wherein personal property is 
pledged as security for a debt, the administration of the Marriage Act, the collection and custody of records required 
under the Vital Statistics Act and the incorporation and fundamental changes including dissolution and revival of 
companies. 

♦Includes Special Warrant of $9,124,000. 



PUBLIC ACCOUNTS, 1985-86 



4-115 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Continued 

REGISTRATION PROGRAM — VOTE 1705 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Transfer payment — The Association of 
Ontario Land Surveyors 

Real Property Registration (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Personal Property Registration (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . . 

Services 

Supplies and equipment 



3,065,802 
422,236 
180,463 
947,598 
141,935 

102,700 

4,860,734 



17,845,134 

2,766,337 

784,995 

499,301 

1 ,048,261 

22,944,028 
60,562 

22,883,466 



2,330,858 
354,305 
623,362 

1,307,134 
249,769 

4,865,428 



Registrar General (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Companies (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

TOTAL FOR REGISTRATION 
PROGRAM 



2,941,459 
505,329 
323,786 
523,307 
334,827 



4,628,708 


1,736,934 

290,870 

39,888 

407,543 

166,612 


2,641 ,847 


39,880,183 



4-116 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITY 



Actual 



1706 



6,992,400 
6,992,400* 



366,600 



366,600 



LIQUOR LICENCE PROGRAM 

7,359,000 Liquor Licence Board of Ontario 7,300,454 

7,359,000 TOTAL FOR LIQUOR LICENCE 7,300,454 



Program description: 

This program provides for the administration of the Liquor Licence Act, by establishing policies, licensing and 
inspections that may be allowed under the Act. 



* Includes Special Warrant of $ 1 ,695 ,000. 



PUBLIC ACCOUNTS, 1985-86 



4-117 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS — Concluded 

LIQUOR LICENCE PROGRAM — VOTE 1706 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Liquor Licence Board of Ontario (Item 1 ) $ 

Salaries and wages 5,024,092 

Employee benefits 868,106 

Transportation and communication .... 560,676 

Services 646,891 

Supplies and equipment 200,689 

TOTAL FOR LIQUOR LICENCE 

PROGRAM 7,300,454 



4-118 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS 



STATEMENT OF BUDGETARY REVENUE 



for the year ended March 31, 1986 



TAXATION 

Reciprocals exchange and unlicenced companies 

GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Subvention re statistical work 



REIMBURSEMENTS OF EXPENDITURES 

Loan and Trust Corporations 

Rehabilitation Assessment 

French Language Initiative 

Recovery from Canada Investment 

Development Corporation 



$ 2,000,000 

152,936 

50,000 



FEES, LICENCES AND PERMITS 

Liquor Licence Board 

Brewers Licence Fees: 

Provincial 

Levy on volume 

Out of Province 

Levy on volume 

Licence renewal fees 

Licencees 

Special occasion permits . . . 
Licence fees — wine stores . 
Levy on Volume Wine Stores 

Ontario Photo Cards 

Transfer fees 

Brewery store licence fees . . 

Winery renewal fees 

Advertising Surplus 



$221,950,852 

4,745,753 

4,277,977 

91,665 

495,900 

35,605,106 

4,112,830 

2,028,246 

358,090 

220,063 

262,401 

178,800 

36,937 

138,616 



The Registry Act and The Land Titles Act 
Companies 

Incorporations 

Searches, certificates and mortgages . 

Business names registration 

Extra-provincial 

Annual returns 



The Personal Property Security Act 

The Vital Statistics Act 

The Securities Act 

The Elevating Devices Act 

The Real Estate and Business Brokers Act . . . 

The Boilers and Pressure Vessels Act 

The Racing Commission Act 

Partnerships 

The Energy Act and The Gasoline Handling Act 

The Insurance Act 

The Marriage Act 

The Theatres Act 

Pension Commission of Ontario 

Lotteries administration 

The Motor Vehicle Dealers Act 

The Travel Industry Act 

The Upholstered and Stuffed Articles Act .... 

The Operating Engineers Act 

The Consumer Protection Act 

The Loan and Trust Corporations Act 

The Credit Unions and Caisses Populaires Act . 



1986 



333,854 



123,994 



2,202,936 



$ 2,038,141 



125,951 



$208,167,718 

4,595,618 

362,942 

33,539,635 

3,347,783 

2,086,610 



252,123 

240,454 

122,500 

23,867 



274,503,236 



8,180,355 

2,328,809 

2,221,945 

1 ,887,795 

1 ,878,908 

1,583,455 

1,288,281 

1,255,255 

1,251,112 

1,139,169 

1 ,020,065 

813,359 

672,282 

646,726 

577,227 

515,240 

246,045 

245,829 

79,559 

50,809 

48,798 



1985 

$ 

268,378 



147,901 



2,164,092 



252,739,250 



$ 9,232,801 

1,391,665 

214,457 

26,182 

280 


28,552,013 
10,865,385 


$ 7,639,509 

1,259,947 

• 195,356 

67,291 

270 


23,909,596 
9,162,373 



7,370,143 

2,336,343 

1,839,187 

1,883,246 

888,134 

1,510,430 

1,116,530 

1,092,793 

1,246,484 

1,343,965 

1,021,905 

351,691 

615,859 

751,894 

910,014 

131,239 

228,367 

254,234 

107,354 

52,284 

18,740 



PUBLIC ACCOUNTS, 1985-86 



4-119 



MINISTRY OF CONSUMER AND COMMERCIAL RELATIONS 

STATEMENT OF BUDGETARY REVENUE — Concluded 

for the year ended March 31, 1986 



FEES, LICENCES AND PERMITS — Continued 

The Mortgage Brokers Act 

The Collection Agencies Act 

The Investment Contracts Act 

Various Other Acts 

FINES AND PENALTIES 

Ontario Racing Commission 

Ontario Securities Commission 

SALES AND RENTALS 

Publications 

Vehicles 

PROFITS FROM CROWN CORPORATIONS AND 
BOARDS 
Liquor Control Board of Ontario 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

MISCELLANEOUS 

Ontario Racing Commission, interest 

Outstanding cheques 

Other 

TOTAL BUDGETARY REVENUE 



1986 

$ 



34,760 
29,120 
21,010 
18,634 



341,955,181 



137,110 
7,414 



144,524 



38,355 
1,675 



40,030 



638,000,000 



23,413 



76,566 

5,392 

46,678 



128,636 



982,952,568 



1985 

$ 



10,176 
42,612 
20,810 
20,726 



310,976,379 



122,118 



122,118 



68,965 
4,325 



73,290 



602,000,000 



88,666 



101,558 

4,190 

30,255 



136,003 



915,976,827 



STATEMENT OF DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 
for the year ended March 31, 1986 



Motor Vehicle Accident Claims Fund 

Personal Property Security Assurance Fund 

Security Bonds 

The Collection Agencies Act 

The Real Estate and Business Brokers Act 

The Consumer Protection Act 

The Motor Vehicle Dealers Act 

The Bailiffs Act 

The Travel Industry Act 

Unclaimed Monies 

Foreign Lands Security Deposit 

Contract Security Deposits — Athletics Commissioner 

Canadian Trotting Association Standard Breeder's Awards unclaimed 

TOTAL DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 



1986 


1985 


$ 


$ 


9,688,345 


10,700,726 


677,578 


662,329 


44,983 


25,000 


40,000 


54,833 


40,000 


46,051 


20,000 


102,397 


5,000 


5,000 




84,893 


110,325 


107,862 


82,694 


66,000 


1,000 


600 




(11,627) 


10,709,925 


11,844,064 



MINISTRY OF CORRECTIONAL SERVICES 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Ministry Administration 4-1 24 

Operations 4-128 

Statutory 4-124 

Summary 4-123 

Statement of Budgetary Revenue 4-130 

Statement of Deposits to Trust and Special Purpose Accounts 4-130 



4-121 



PUBLIC ACCOUNTS, 1985-86 



4-123 



MINISTRY OF CORRECTIONAL SERVICES 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



1985-86 



PROGRAMS 



Appropria- 
tions 



Actual 



$ 

14,313,805 
230,603,813 
244,917,618 



244,917,618 



Ministry Administration 
Operations 

Ministry Total 



17,336,904 
269,344,800 



ACCOUNTING CLASSIFICATION 

244,917,499 Total Budgetary Expenditure 

119 Total Non-Budgetary Expenditure 



286,681,704 



286,681,704 



16,513,699 
266,116,902 



286,681,704* 282,630,601 



282,630,532 

69 

282,630,601 



Includes Special Warrant of $65,500,000. 



4-124 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF CORRECTIONAL SERVICES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

™ nd Management PROGRAM AND ACTIVITIES Actual 

.. Estimates Board Total 

Item 

Approvals 

$ $ $ $ 

1801 MINISTRY ADMINISTRATION 

PROGRAM 

1 1 ,780,000 84,800 1 ,864,800 Main Office 1 ,754,556 

2 1 ,258,300 1 1 1 ,100 1 ,369,400 Financial Services 1 ,364,859 

3 1 ,304,700 102,000 1 ,406,700 Supply and Office Services 1 ,329,721 

4 1,272,600 75,200 1,347,800 Personnel Services 1,282,258 

5 2,520,500 69,700 2,590,200 Training and Development 2,545,120 

6 384,200 20,800 405,000 Information Services 361,294 

7 1,749,500 1,749,500 Analysis and Planning 1,432,277 

8 225,600 12,800 238,400 Legal Services 233,691 

9 521,600 25,200 546,800 Audit Services 519,191 

10 2,625,000 345,100 2,970,100 Systems Development Services 2,923,392 

11 2,573,600 249,100 2,822,700 Ontario Board of Parole 2,761,262 

16,215,600 1,095,800 17,311,400 16,507,621 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 6,009 

S Trust and Special Purpose Accounts, the 

Financial Administration Act' 69 

TOTAL FOR MINISTRY 

16,241,104* 1,095,800 17,336,904 ADMINISTRATION 16,513,699 

Program description: 

This program consists of a number of activities supplying administrative and support services for the operating 
programs. As well as the normal supporting activities, the program includes the Minister's Advisory Council on the 
Treatment of the Offender and the Ontario Board of Parole. 

'Includes Special Warrant of $3,817,700. 



PUBLIC ACCOUNTS, 1985-86 



4-125 



MINISTRY OF CORRECTIONAL SERVICES — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 1801 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Statutory Appropriation 
Minister's Salary 

Financial Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Non-Budgetary Expenditure 
Bequests 

Supply and Office Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 



1 ,222,070 

212,881 

110,348 

144,632 

64,625 

1,754,556 



6,009 



1,033,164 

166,796 

15,992 

73,482 
75,425 


1,364,859 



69 



940,901 
119,778 
103,887 
62,955 
102,200 



1,329,721 



Personnel Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Transfer payments 

Less: Recoveries from other Ministries 



General Personnel Services 

Salaries and wages $ 940,778 

Employee benefits 137,925 

Transportation and 

communication 52,878 

Services 83,344 

Supplies and equipment . 68,373 

Experience '85 

Salaries and wages $192,215 

Employee benefits 8,391 

Services 101 

200,707 

Less: Recoveries 200,458 

Youth Corps 

Salaries and wages $115,555 

Employee benefits 5,102 

Services 95 

Supplies and equipment . 1,403 

Transfer payments .... 414,305 

536,460 
Less: Recoveries from 

other Ministries . . 537,749 



1,248,548 
151,418 
52,878 
83,540 
69,776 
414,305 

2,020,465 
738,207 

1,282,258 



1,283,298 



249 



(1,289) 

1 ,282,258 






PUBLIC ACCOUNTS, 198586 



4-127 



MINISTRY OF CORRECTIONAL SERVICES — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 1801 — Continued 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Training and Development (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Information Services (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Analysis and Planning (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Legal Services (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 



1 ,074,288 
180,279 
290,856 
770,398 
229,299 

2,545,120 



220,079 

30,538 

8,360 

66,364 

35,953 

361,294 



998,612 
129,245 

43,594 
174,763 

86,063 

1 ,432,277 



20,326 

2,836 

17,043 

180,841 

12,645 

233,691 



Audit Services (Item 9) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

System Development Services (Item 10) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Ontario Board of Parole (Item 11) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 



$ 

412,018 

54,143 

32,440 

6,015 

14,575 

519,191 



1 ,976,388 

258,502 

93,200 

441,207 

154,095 

2,923,392 



1,418,736 

172,357 

359,820 

735,844 

74,505 

2,761,262 



16,513,699 



4-128 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF CORRECTIONAL SERVICES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



1802 



1 


5,542,000 


58,800 


5,600,800 


2 


3,259,000 


172,700 


3,431 ,700 


3 


195,429,000 


16,669,400 


212,098,400 


4 


47,355,200 


858,700 


48,213,900 




251,585,200* 


17,759,600 


269,344,800 



OPERATIONS PROGRAM 

Program Administration 5,492,533 

Offender Programming 3,425,793 

Institutional Services 210,479,895 

Community Services 46,718,681 

TOTAL FOR OPERATIONS 266,1 16,902 



Program description: 

This program provides a wide range of custodial and community-based services to offenders and courts, to assure 
protection and security of society and motivate offenders towards positive personal change. Major services provided 
include operation of jails, detention centres, correctional centres, community resource centres; probation and parole 
supervision, preparation of pre-sentence reports to the courts and other community-based programs, such as Com- 
munity Service Orders. 



Includes Special Warrant of $61 ,682,300. 



PUBLIC ACCOUNTS, 1985-86 



4-129 



MINISTRY OF CORRECTIONAL SERVICES — Concluded 

OPERATIONS PROGRAM — VOTE 1802 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grant to Prison Arts 

Foundation $ 9,100 

Canadian Association 
for the Prevention 

of Crime 26,500 

Grants to After-Care 
Agencies Church 

Army 10,500 

Church Council on Jus- 
tice and Corrections . 16,400 
Coalition of Ontario 

Rape Crisis Centres . 200,000 

Elizabeth Fry Societies 62,400 

Hamilton and District 

Literacy Council . . . 5,300 

John Howard 

Society— Ontario . . . 90,200 

St. Leonard's Society . 24,900 

Salvation Army 106,800 

Ontario Native Council 
on Justice 191,835 



Less: Recoveries from other Ministries 



Offender Programming (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 



Institutional Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Transfer payments 

Less: Recoveries from other Ministries 



3,048,962 
403,959 
559,583 
828,267 
229,042 



743,935 



5,813,748 
321,215 

5,492,533 



2,210,770 
311,964 
286,857 
378,758 
237,444 

3,425,793 



147,443,103 

21,537,161 

3,320,938 

11,346,356 

32,077,002 

385,022 

216,109,582 
5,629,687 

210,479,895 



Institutions 

Salaries and wages $146,103,643 

Employee benefits 21,367,494 

Transportation and 

communication 3,259,341 

Services 10,839,777 

Supplies and equipment . 30,701,211 

Transfer payments 
Grants to 
Compen- 
sate for 
Munici- 
pal 
Taxation 

$335,400 

Compas- 
sionate 
Allow- 
ance to 
Perman- 
ently 
Handi- 
capped 
Inmates 49,622 385,022 



212,656,488 
Less: Recoveries from 

other Ministries 2,376,117 

Industrial Services 

Salaries and wages $1,339,460 

Employee benefits 169,667 

Transportation and 

communication 61,597 

Services 506,579 

Supplies and equipment . 1,375,791 

3,453,094 
Less: Recoveries from 

other Ministries 3,253,570 



210,280,371 



199,524 



Community Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Assistance to Inmates — Rehabilitation 
Assistance 

TOTAL FOR OPERATIONS 
PROGRAM 



210,479,895 



22,528,567 
3,229,370 
1,552,178 

18,730,117 
663,225 



15,224 



46,718,681 



266,116,902 



4-130 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF CORRECTIONAL SERVICES 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Young Offenders Cost Sharing 

Direct Penitentiary Placement 

Federal parole violators 

Fees — Department of Immigration 

Special allowances 

REIMBURSEMENTS OF EXPENDITURES 

Municipal Governments — lock-up fees 

SALES AND RENTALS 

Inmate industrial sales 

Perquisites 

Inmate maintenance 

Industrial Program — Rental Building Space .... 

Cottage industries 

Firewood 

Automobiles 

Laundry and dry cleaning 

Other 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

MISCELLANEOUS 

TOTAL BUDGETARY REVENUE 



1986 


1985 


$ 


$ 


7,413,800 




1,632,888 


778,313 


1 ,486,620 


911,913 


786,076 


1,195,915 


86,025 


70,020 


11,405,409 


2,956,161 


20,946 


1 1 ,785 


501,116 


493,815 


331,881 


311,511 


226,248 


191,607 


118,101 


206,834 


26,871 


35,430 


17,520 


15,683 


11,471 


26,628 


4,735 


5,469 


3,927 


9,054 


1,241,870 


1 ,296,031 


215,981 


146,211 


5,242 


14,739 


12,889,448 


4,424,927 



STATEMENT OF DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 
for the year ending March 31, 1986 



Unclaimed monies 

Bequests 

TOTAL DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 



1986 

$ 


1985 

$ 


7,528 
69 


4,249 
83 


7,597 


4,332 



MINISTRY OF EDUCATION 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 

PAGE 

Statement of Expenditure 

Ministry Administration 4-134 

Education 4-138 

Services to Education 4-142 

Statutory 4-134 

Summary 4-133 

Statement of Budgetary Revenue 4-144 

Statement of Repayments of Loans, Advances and Investments 4-145 

Statement of Deposits to Trust and Special Purpose Accounts 4-145 



4-131 



PUBLIC ACCOUNTS, 1985-86 



4-133 



MINISTRY OF EDUCATION 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



PROGRAMS 



1985-86 



Appropria- 
tions 



Actual 



37,065,961 

3,177,785,949 

1,742,820 

3,216,594,730 



3,216,562,457 

32,273 

3,216,594,730 



Ministry Administration 
Education 

Services to Education 
Ministry Total 

ACCOUNTING CLASSIFICATION 
Total Budgetary Expenditure 
Total Non-Budgetary Expenditure 



40,659,197 

3,449,763,500 

2,042,300 



40,514,899 

3,446,579,773 

1,930,668 



3,492,464,997* 3,489,025,340 



3,491,165,997 3,487,743,599 
1,299,000 1,281,741 



3,492,464,997 3,489,025,340 



"Includes Special Warrant of $1,742,000,000. 



4-134 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF EDUCATION — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

^^ Management PROGRAM AND ACTIVITIES Actual 

.. Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

3501 MINISTRY ADMINISTRATION 

PROGRAM 

1 15,667,500 642,800 16,310,300 Main Office 16,302,369 

2 2,791,600 149,500 2,941,100 Financial Services 2,912,038 

3 4,218,000 388,700 4,606,700 Supply and Office Services 4,590,239 

4 2,568,300 718,900 3,287,200 Personnel Services 3,271,402 

5 2,406,000 384,600 2,790,600 Information Services 2,779,499 

6 5,305,200 124,700 5,429,900 Analysis and Planning 5,425,911 

7 691,000 67,500 758,500 Legal Services 756,994 

8 663,300 36,700 700,000 Audit Services 643,670 

9 2,083,600 425,800 2,509,400 Systems Development Services 2,508,945 

36,394,500 2,939,200 39,333,700 39,191,067 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 26,499 

S 993 993 Parliament Assistant's Salary, the 

Executive Council Act 7,279 

S 1,250,000 1,250,000 Payments from the Interprovincial Lottery 

Trust Fund , 1 ,250,000 

S 49,000 49,000 Bequests and Scholarships, the Financial 

Administration Act 31,471 

S Students Aid Loans Write-off, the 

Financial Administration Act 8,313 

S Ontario Education Association — 

Elementary Teachers' Loan Fund, the 

Financial Administration Act 270 

TOTAL FOR MINISTRY 

37,719,997* 2,939,200 40,659,197 ADMINISTRATION 40,514,899 

Program description: 

To provide the overall direction required to enable the Ministry of Education and the Ministry of Colleges and 
Universities to meet their objectives; and to provide the administrative and support services for the operational pro- 
grams of the two ministries. 

"Includes Special Warrant of $7,680,000. 



PUBLIC ACCOUNTS, 1985-86 



4-135 



MINISTRY OF EDUCATION — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 3501 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 

Grant to Canadian Edu- 
cation Associa- 
tion $ 172,000 

Grant to the Canadian 
League for Educa- 
tional Exchange . . . 38,000 

Grant to the Centre 
franco-ontarien de 
ressources 
pedagogiques 635,000 

Grant to the Council of 
Ministers of Educa- 
tion, Canada 424,200 

Grant to the Frontier 
College 36,600 

Grant to the Ontario 
Federation of School 
Athletic Associations 47,500 

Grant to the Ontario 
Institute for Studies in 
Education 2,150,000 

Grant to the Ontario 
Metis and Non-Status 
Indian Association . . 22,500 

Grant to the United 
World Colleges 124,000 

Ontario Educational 
Communications 
Authority (Condi- 
tional Payments) . . . 10,025,000 

Miscellaneous Grants 
(paid as directed by 
the Minister) 696,000 



1,416,370 
177,540 
158,287 
167,351 
159,697 



Less: Recoveries from other Ministries 



Statutory Appropriations 

Minister's Salary 

Parliamentary Assistant's Salary 

Non-Budgetary Expenditure 
Payments from The Interprovincial Lot- 
tery Trust Fund 



14,370,800 

16,450,045 
147,676 

16,302,369 



26,499 
7,279 



1,250,000 



Financial Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Statutory Appropriations 
Student Aid Loans Write-off 

Non-Budgetary Expenditures 

Bequests and Scholarships 

Ontario Education Association — Ele- 
mentary Teachers' Loan Fund 

Supply and Office Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Personnel Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



2,136,911 

317,801 

40,610 

447,956 

187,660 

3,130,938 
218,900 

2,912,038 



8,313 



31,471 
270 



2,587,277 
374,128 

1,009,037 
700,539 
849,907 

5,520,888 
930,649 

4,590,239 



1,137,038 

2,090,726 

24,858 

85,151 

50,129 

3,387,902 
116,500 

3,271,402 



PUBLIC ACCOUNTS, 1985-86 



4-137 



MINISTRY OF EDUCATION — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 3501 — Continued 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Information Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Analysis and Planning (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Legal Services (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



1,108,656 
145,309 
502,963 
847,851 
362,220 



Audit Services (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



562,672 
88,413 
10,946 
23,295 

7,244 



2,966,999 
187,500 


Less: Recoveries from other Ministries 


692,570 
48,900 


2,779,499 


Systems Development Services (Item 9) 


643,670 


2,507,485 


Salaries and wages 


2,279,318 


307,568 


Employee benefits 


303,049 


65,757 

2,290,974 

350,327 


Transportation and communication .... 

Services 

Supplies and equipment 


82,678 

3,467,914 

359,134 


5,522,111 
96,200 


Less: Recoveries from other Ministries 


6,492,093 
3,983,148 


5,425,911 




2,508,945 




TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 


40,514,899 


441,349 

44,762 

23,746 

213,260 

33,877 






756,994 







4-138 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF EDUCATION — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTWITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

■^ Management PROGRAM AND ACTIVITIES Actual 

Tt Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

3502 EDUCATION PROGRAM 

1 2,840,000 94,500 2,934,500 Program Administration 2,823,454 

2 34,627,900 1,563,500 36,191,400 Blind, Deaf and Demonstration 

Schools 36,190,371 

3 7,901 ,600 7,901 ,600 Educational Programs in Care and 

Treatment Facilities 6,426,224 

4 1,354,600 342,300 1,696,900 Education Technology 1,670,538 

5 8,442,300 286,400 8,728,700 Independent Learning 8,712,413 

6 14,851,700 14,851,700 Regional Offices 14,268,427 

7 4,820,200 1,266,000 6,086,200 Curriculum 5,765,631 

8 1,059,700 171,400 1,231,100 Special Education 1,223,565 

9 5,205,800 5,205,800 Evaluation and Supervisory Services . 5,027,829 

10 6,963,400 333,600 7,297,000 Special Projects 7,282,932 

11 3,357,638,600** 3,357,638,600 Provincial Support for Elementary and 

Secondary Education 3,357,188,389 

3,445,705,800* 4,057,700 3,449,763,500 TOTAL FOR EDUCATION 3,446,579,773 

Program description: 

To ensure, in co-operation with school boards, that policies and programs for elementary and secondary educa- 
tion in the publicly-supported schools of Ontario that meet the needs of all the pupils in those schools are developed, 
implemented and reviewed to make available to those pupils educational opportunities of high quality on an equitable 
basis. 

♦Includes Special Warrant of $1 ,733,925,000. 

**Includes $108,000,000 Estimate for Extraordinary Adjustment regarding unfunded commitments to school boards. 



PUBLIC ACCOUNTS, 1985-86 



4-139 



MINISTRY OF EDUCATION — Continued 

EDUCATION PROGRAM — VOTE 3502 — Continued 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Blind, Deaf and Demonstration Schools 
(Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services . 

Supplies and equipment 

Transfer payments 

Payments in lieu of 
municipal taxation . . $48,700 

Teachers-in-Training 
Bursaries 27,441 

Educational Programs in Care and 
Treatment Facilities (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Education Technology (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Independent Learning (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 



1,500,111 
166,811 
216,193 
773,458 
166,881 

2,823,454 



25,281,610 
3,334,753 
1,490,259 
3,032,171 

2,975,437 



76,141 



36,190,371 



5,273,953 

656,459 

97,451 

146,075 

252,286 



6,426,224 


2,366,580 
309,438 
303,549 

7,926,281 
451,669 


11,357,517 
9,686,979 


1 ,670,538 


2,678,646 

358,209 

442,704 

3,736,154 

1,496,700 


8,712,413 



Regional Offices (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Curriculum (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Special Education (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Evaluation and Supervisory Services 
(Item 9) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Ontario Scholarships 

Special Projects (Item 10) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Programs of Educa- 
tional Exchange . . . $422,420 
Ontario Young 

Travellers 454,832 

Official Language 
Projects 112,500 

Less: Recoveries from other Ministries 



10,284,224 

1,326,410 

1,602,052 

657,866 

397,875 

14,268,427 



2,502,210 
374,553 
669,150 

1,487,007 
732,711 

5,765,631 



663,419 

80,084 

88,416 

274,611 

117,035 

1,223,565 



1,977,088 
231,502 
299,212 

1,084,484 
214,243 

1,221,300 
5,027,829 



1,152,860 

118,828 

248,996 

2,002,678 

2,771,652 



989,752 

7,284,766 
1,834 

7,282,932 



PUBLIC ACCOUNTS, 1985-86 



4-141 



MINISTRY OF EDUCATION — Continued 

EDUCATION PROGRAM — VOTE 3502 — Continued 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Provincial Support for Elementary and 

Secondary Education (Item 11) $ 

Salaries and wages 894,062 

Employee benefits 112,478 

Transportation and communication .... 20,832 

Services 123,191 

Supplies and equipment 39,833 

Transfer payments 

General Legislative 
Grants $3,276,437,855* 

Education Programs — 
Other 9,799,805 

Capital Grants 73,981,816 3,360,219,476 

3,361,409,872 
Less: Recoveries from other Ministries 4,221 ,483 



TOTAL FOR EDUCATION 
PROGRAM 



3,357,188,389 



3,446,579,773 



"Includes $108,000,000 Extraordinary Adjustment 
regarding unfunded commitments to school boards. 



4-142 



PUBLIC ACCOUNTS, 198586 



MINISTRY OF EDUCATION — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Actual 



Appropriations 

VOTE 

^^ Management PROGRAM AND ACTIVITIES 

Ti Estimates Board Total 

Item . . 

Approvals 

$ $ $ 

3503 SERVICES TO EDUCATION 

PROGRAM 

1 1,411,400* 221,900 1,633,300 Education Relations Commission ... . 

2 92,300 16,000 108,300 Languages of Instruction Commission 

3 145,700 145,700 Provincial Schools Authority 

4 155,000 155,000 Council for Franco-Ontarian Education 

TOTAL FOR SERVICES TO 

1,804,400* 237,900 2,042,300 EDUCATION 

Program description: 

This program provides funding for a number of bodies serving education. 

♦Includes Special Warrant of $395,000. 



1,625,346 

104,455 

46,051 

154,816 

1,930,668 



PUBLIC ACCOUNTS, 1985-86 



4-143 



MINISTRY OF EDUCATION — Concluded 

SERVICES TO EDUCATION PROGRAM — VOTE 3503 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Education Relations Commission (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Languages of Instruction Commission 
(Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 



581,050 
73,587 
236,582 
471,868 
278,100 



1,641,187 
15,841 

1,625,346 



62,007 

5,272 

18,506 

17,694 

976 

104,455 



Provincial Schools Authority (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . . 

Services 

Supplies and equipment 

Council for Franco-Ontarian Education 
(Item 4) 

Salaries and wages 

Transportation and communication . . . . 

Services 

Supplies and equipment 

TOTAL FOR SERVICES TO EDU- 
CATION PROGRAM 



34,825 

4,857 

811 

3,992 

1,566 

46,051 



125 
46,897 
82,652 
25,142 

154,816 



1,930,668 



4-144 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF EDUCATION 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Official Languages in Education 

Young Offenders Agreement 

Citizenship and Language Instruction Agreement 

Teachers' Superannuation Contribution — Department of National 

Defence 

Other 



REIMBURSEMENTS OF EXPENDITURES 
Payments regarding personnel on loan . . 



FEES, LICENCES AND PERMITS 

Tuition from other provinces for non-residents attending Ontario Schools for 
the Blind and Deaf 

Summer courses 

Gallaudet Alternative Preparatory Program 

Tuition from Government of Canada for Treaty Indians attending Ontario 
Schools for the Blind and Deaf 

Inspection of private secondary schools 

Certificates — teachers, students 

Teacher transcripts 

Other 



SALES AND RENTALS 

Rental Facilities 

Independent Learning Centre course material 

Perquisites 

Vehicles 

Other 



RECOVERY OF PRIOR YEARS' EXPENDITURES 

Vendors 

Returned Grants 

Other 



MISCELLANEOUS 

TOTAL BUDGETARY REVENUE 



1986 

$ 


1985 

$ 


41,102,699 

2,040,000 

667,740 


67,330,274 
8,041,526 
1,128,313 




228,536 
25,000 


43,810,439 


76,753,649 


106,973 


134,955 


106,973 


134,955 


553,703 
207,434 
172,966 


383,478 

291 ,229 

60,029 


105,076 

30,725 

19,956 

14,841 

640 


339,218 

28,952 

14,993 

11,997 

680 


1,105,341 


1,130,576 


555,563 

259,856 

77,641 

11,475 

6,284 


489,061 

184,831 

71 ,074 

4,280 

8,023 


' 910,819 


757,269 


210,460 

60,517 

662 


32,436 

50,634 

9,192 

92,262 


271,639 


7,841 


8,140 


46,213,052 


78,876,851 



PUBLIC ACCOUNTS, 1985-86 4-145 

MINISTRY OF EDUCATION 
STATEMENT OF REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS 

for the year ended March 31, 1986 

1986 1985 

$ $ 

Provincial Student-Aid Loans 9,524 2,044 



TOTAL REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS . . 9,524 2,044 



STATEMENT OF DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 
for the year ended March 31, 1986 



Bequests and scholarships 

Ontario Education Association — Elementary Teachers' Loan Fund 

TOTAL DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 



1986 

$ 


1985 

$ 


37,467 
223 


62,641 

385 


37,690 


63,026 



MINISTRY OF ENERGY 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 

PAGE 

Statement of Expenditure 

Ministry Administration 4-150 

Policy and Planning 4-152 

Energy Management and Technology 4-154 

Ontario Energy Board 4-156 

Energy Investment 4-1 58 

Statutory 4-150 

Summary 4-149 

Statement of Budgetary Revenue 4-160 



4-147 



PUBLIC ACCOUNTS, 1985-86 4-149 

MINISTRY OF ENERGY 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1QR4 rs 1985-86 

t , PROGRAMS 

Actual 



5,824,632 


Ministry Administration 


4,256,203 


Policy and Planning 


25,999,546 


Energy Management and Technology 


2,889,984 


Ontario Energy Board 


68,970,621 


Energy Investment 


107,940,986 


Ministry Total 




ACCOUNTING CLASSI1 


80,275,486 


Total Budgetary Expenditure 


27,665,500 


Total Non-Budgetary Expenditure 


107,940,986 





Appropria- 
tions 


Actual 


$ 


$ 


6,862,807 


6,404,722 


4,996,900 


4,267,723 


33,793,300 


30,330,075 


3,640,400 


3,640,334 


374,250,000 


348,219,478 


423,543,407* 


392,862,332 


393,643,407 


377,018,832 


29,900,000 


15,843,500 


423,543,407 


392,862,332 



* Includes Special Warrant of $52,245,000. 



4-150 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF ENERGY — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

■ and Management PROGRAM AND ACTIVITIES Actual 

Tt Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

2201 MINISTRY ADMINISTRATION 

PROGRAM 

1 1,097,600 1,097,600 Main Office 1,041,925 

2 2,319,200 2,319,200 Administrative Services 2,281,698 

3 2,363,800 2,363,800 Information Services 2,296,475 

4 813,500 813,500 Financial Services 518,391 

5 264,500 264,500 Legal Services 261 ,835 

6,858,600 6,858,600 6,400,324 

S 3,214 3,214 Minister's Salary, the Executive Council 

Act 3,340 

S 993 993 Parliamentary Assistant's Salary, the 

Executive Council Act 1 ,058 

TOTAL FOR MINISTRY 

6,862,807* 6,862,807 ADMINISTRATION 6,404,722 

Program description: 

Co-ordinates the development of Ministry policies and plans, and provides the overall direction and administra- 
tive support necessary for the implementation of these policies and plans. 

♦Includes Special Warrant of $2,379,300. 



PUBLIC ACCOUNTS, 1985-86 



4-151 



MINISTRY OF ENERGY — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 2201 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Statutory Appropriations 

Minister's Salary 

Parliamentary Assistant's Salary .... 

Administrative Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Transfer payment 
Grants for Youth Corps program . . 

Less: Recoveries from other Ministries 



717,078 
97,635 
89,346 

116,807 
21,059 



,041,925 



3,340 
1,058 



1,124,939 

114,066 

62,355 

574,395 

581 ,634 

165,034 

2,622,423 
340,725 

2,281,698 



Information Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Financial Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Legal Services (Item 5) 

Salaries and wages 

Transportation and communication . . . 

Services 

Supplies and equipment 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 



809,002 
103,462 
264,546 
1,016,822 
102,643 

2,296,475 



387,265 

60,475 

14,302 

47,439 

8,910 

518,391 



659 

10,552 

247,408 

3,216 

261,835 



6,404,722 



4-152 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF ENERGY — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTD7ITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

and Management PROGRAM AND ACTIVITIES Actual 

¥ „ Estimates Board Total 

Item A . 

Approvals 

3> 3> J 3> 

2202 POLICY AND PLANNING PROGRAM 

1 3,210,600 3,210,600 Supply and Distribution 2,699,064 

2 1,786,300 1,786,300 Energy Economics 1,568,659 

TOTAL FOR POLICY AND 

4,996,900* 4,996,900 PLANNING 4,267,723 

Program description: 

Develops policies to enhance the supply and utilization of energy in Ontario; on behalf of the Government, 
represents the interests of Ontario before Federal and Provincial authorities and bodies. 

♦Includes Special Warrant of $1,725,100. 



PUBLIC ACCOUNTS, 1985-86 



4-153 



MINISTRY OF ENERGY — Continued 

POLICY AND PLANNING PROGRAM — VOTE 2202 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Supply and Distribution (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 

Municipal Utility Res- 
tructuring Grants . . . $32,613 

Municipal Contingency 
Planning Grants . . . 3,984 

Less: Recoveries from other Ministries 



1,406,276 
219,085 
175,430 

6,989,243 
29,767 



36,597 

8,856,398 
6,157,334 

2,699,064 



Energy Economics (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Transfer payment 
Economic Grants 

TOTAL FOR POLICY AND PLAN- 
NING PROGRAM 



776,550 
128,860 

58,679 
421,155 

58,415 

125,000 
1,568,659 



4,267,723 



4-154 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF ENERGY — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTD7ITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



1,200,000 12,779,700 
21,013,600 



ENERGY MANAGEMENT AND 
TECHNOLOGY PROGRAM 

Energy Research and Development . . 
Energy Management 



2203 

1 1 1 ,579,700 

2 21,013,600 

32,593,300' 

Program description: 

Expedites the development and introduction of energy technology, products and practices to improve energy 
conservation and to increase the effectiveness of energy management in Ontario. 



1,200,000 33,793,300 



TOTAL FOR ENERGY 
MANAGEMENT AND 
TECHNOLOGY 



12,684,664 
17,645,411 

30,330,075 



Includes Special Warrant of $1 1 ,252,400. 



PUBLIC ACCOUNTS, 1985-86 



4-155 



MINISTRY OF ENERGY — Continued 

ENERGY MANAGEMENT AND TECHNOLOGY PROGRAM — VOTE 2203 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Energy Research and Development 
(Iteml) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Energy Research 

Grants $ 508,725 

Institute for Hydrogen 

Systems 2,145,032 

Energy Development 

Grants 6,846,109 

Fusion Research 
Grants 1,325,000 



Less: Recoveries from other Ministries 



1 ,066,260 
161,004 
138,968 

3,562,633 
40,933 



10,824,866 

15,794,664 
3,110,000 

12,684,664 



Energy Management (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Energy Education 

Grants $ 85,000 

Conservation Initative 

Grants 1,907,146 

Industrial Efficiency 
Grants 2,625,902 

TOTAL FOR ENERGY MANAGE- 
MENT AND TECHNOLOGY 
PROGRAM 



1,404,487 

172,004 

217,449 

11,138,673 

94,750 



4,618,048 
17,645,411 



30,330,075 



4-156 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF ENERGY — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITY 



Actual 



2204 



3,640,400 



3,640,400* 



3,640,400 



3,640,400 



ONTARIO ENERGY BOARD 
PROGRAM 



Ontario Energy Board 

TOTAL FOR ONTARIO ENERGY 
BOARD 



3,640,334 



3,640,334 



Program description: 

Regulates natural gas utilities and reviews the operation of Ontario Hydro to ensure that the interest of investors, 
consumers, and the public are reconciled to the mutual advantage of each. 



♦Includes Special Warrant of $888,200. 



PUBLIC ACCOUNTS, 1985-86 



4-157 



MINISTRY OF ENERGY — Continued 

ONTARIO ENERGY BOARD PROGRAM — VOTE 2204 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Ontario Energy Board (Item 1) $ 

Salaries and wages 1,427,980 

Employee benefits 218,145 

Transportation and communication .... 107,556 

Services 1,606,210 

Supplies and equipment 280,443 

TOTAL FOR ONTARIO ENERGY 

BOARD PROGRAM 3,640,334 



4-158 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF ENER*GY — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITY 



Actual 



2205 



374,250,000** 
374,250,000* 



ENERGY INVESTMENT PROGRAM 

374,250,000 Ontario Energy Corporation 348,219,478 



374,250,000 TOTAL FOR ENERGY INVESTMENT 348,219,478 



Program description: 

Invests in Canadian energy technology, conservation, exploration, development and production opportunities to 
improve the security and availability of energy supply in Ontario. 

♦Includes Special Warrant of $36,000,000. 

**Includes $305,000,000 Estimate for Extraordinary Adjustment regarding discharge of Sun note obligation. 



PUBLIC ACCOUNTS, 198586 



4-159 



MINISTRY OF ENERGY — Concluded 

ENERGY INVESTMENT PROGRAM — VOTE 2205 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Ontario Energy Corporation (Item 1 ) $ 

Transportation and communication .... 121 

Services 5,731 

Transfer payment 

Sun Company note payment support 332,370,126* 

Non-Budgetary Expenditure 

Investment in the Ontario Energy 
Corporation 15,843,500 

TOTAL FOR ENERGY INVEST- 
MENT PROGRAM 348,219,478 



'Includes $294,000,000 Extraordinary Adjustment 
regarding discharge of Sun note obligation. 



4-160 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OFENERGY 
STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 

1986 1985 

$ $ 

GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Canada-Ontario Agreement — energy conservation and renewable 

energy 

Other 



REIMBURSEMENTS OF EXPENDITURES 

Ontario Energy Board — application, filing and hearing costs 
Ontario Energy Corporation 



FEES, LICENCES AND PERMITS 

SALES AND RENTALS 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

Repayment of Grants 

Other 



MISCELLANEOUS 

TOTAL BUDGETARY REVENUE 



776,864 


3,798,388 
267 


776,864 


3,798,655 


1,107,756 
11,994 


888,971 
71,250 


1,119,750 


960,221 


101,198 


3,227 


7,309 


13,156 


166,631 
9,939 


86,414 
3,933 


176,570 


90,347 


1,544 


1,888 


2,183,235 


4,867,494 



MINISTRY OF THE ENVIRONMENT 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Ministry Administration 4-164 

Environmental Support Services 4-166 

Environmental Control 4-168 

Utility Planning and Operations 4-170 

Statutory 4-164, 4-168, 4-170 

Summary 4-163 

Statement of Budgetary Revenue 4-172 

Statement of Repayments of Loans, Advances and Investments 4-173 

Statement of Deposits to Trust and Special Purpose Accounts 4-173 



4-161 



1984-85 
Actual 



PUBLIC ACCOUNTS, 1985-86 4-163 

MINISTRY OF THE ENVIRONMENT 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



PROGRAMS 



1985-86 



Appropria- 
tions 


Actual 


$ 


$ 


18,229,684 


16,373,367 


51,897,300 


45,423,544 


60,627,900 


50,864,448 


249,219,600 


240,086,381 



14,086,035 Ministry Administration 

40,612,288 Environmental Support Services 

39,070,519 Environmental Control 

248,015,074 Utility Planning and Operations 



"Includes Special Warrant of $77,488,000. 



341,783,916 Ministry Total 379,974,484* 352,747,740 



ACCOUNTING CLASSIFICATION 

281,691,524 Total Budgetary Expenditure 342,804,484 315,310,839 

60,092,392 Total Non-Budgetary Expenditure 37,170,000 37,436,901 



341,783,916 379,974,484 352,747,740 



4-164 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF THE ENVIRONMENT — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

■^^ Management PROGRAM AND ACTIVITIES Actual 

Ti Estimates Board Total 

Item A , 

Approvals 

$ $ $ $ 

2301 MINISTRY ADMINISTRATION 

PROGRAM 

1 981,100 206,800 1,187,900 Main Office 1,186,532 

2 1,235,800 50,200 1,286,000 Financial Services 1,278,335 

3 2,674,900 2,674,900 Supply and Office Services 1,425,042 

4 1,809,300 105,000 1,914,300 Personnel Services 1,914,014 

5 2,383,200 2,383,200 Information Services 2,381,982 

6 3,671,900 3,671,900 Analysis, Research and Planning 3,382,538 

7 1 ,229,700 1 ,229,700 Legal Services 1 ,101 ,871 

8 538,200 33,700 571,900 Audit Services 558,360 

9 931,100 45,400 976,500 Systems Development Services 975,193 

15,455,200 441,100 15,896,300 14,203,867 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 26,499 

S 7,880 7,880 Parliamentary Assistant's Salary, the 

Executive Council Act 8,187 

S 2,300,000 2,300,000 Payments from Interprovincial Lotteries 

Trust Fund for Health Related 
Environmental Projects, the Financial 
Administration Act 2,134,814 

TOTAL FOR MINISTRY 

17,788,584* 441,100 18,229,684 ADMINISTRATION 16,373,367 

Program description: 

This program provides financial, administrative, corporate policy, planning and research as well as analytical 
services, personnel support and systems development. Legal and communication services are also included within this 
program. 

"Includes Special Warrant of $3,726,000. 



PUBLIC ACCOUNTS, 1985-86 



4-165 



MINISTRY OF THE ENVIRONMENT — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 2301 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Statutory Appropriations 

Minister's Salary 

Parliamentary Assistant's Salary 

Financial Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Supply and Office Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Personnel Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Transfer payment 
Grant to Dorset Laboratory Day Care 
Centre 

Less: Recoveries from other Ministries 



Information Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grant to the Ontario 
Federation of Anglers 

and Hunters $30,000 

Grant for Environmen- 
tal Conferences .... 8,000 
Grant to the Ontario 
Environmental 
Network 31,450 



712,985 
147,007 
109,790 
91,887 
124,863 



1,186,532 



26,499 
8,187 



895,357 
142,791 

13,472 
186,080 

40,635 



1,278,335 



800,896 

133,208 

160,675 

(82,350) 

412,613 



1,425,042 



1,595,008 

245,072 

73,072 

154,518 

119,893 



10,000 

2,197,563 
283,549 

1,914,014 



834,875 
106,009 
165,809 
621,202 
584,637 



69,450 



2,381,982 



Analysis, Research and Planning (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 



Statutory Appropriation 

Non-Budgetary Expenditure 
Payments from Interprovincial Lotteries 
Trust Fund for Health Related Envi- 
ronmental Projects 

Legal Services (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grant to the Canadian Environmental 
Law Research Foundation 

Audit Services (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Systems Development Services (Item 9) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 



1,124,044 
156,696 

33,145 
1,990,433 

78,220 

3,382,538 



2,134,814 



33,992 

1,541 

80,401 

889,046 

68,891 



28,000 



,101,871 



456,722 

61,488 

25,470 

7,805 

6,875 



558,360 



641,895 
92,656 
24,072 

138,614 
77,956 



975,193 



16,373,367 



4-166 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF THE ENVIRONMENT — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

and Management PROGRAM AND ACTIVITIES Actual 

.. Estimates Board Total 

Item . . 

Approvals 

j j Ip $ 

2302 ENVIRONMENTAL SUPPORT 

SERVICES PROGRAM 

1 239,400 239,400 Program Administration 193,955 

2 6,996,200 683,200 7,679,400 Air Resources 7,624,407 

3 15,723,800 15,723,800 Water Resources 13,429,991 

4 13,799,600 13,799,600 Waste Management 9,838,728 

5 1,529,700 1,529,700 Environmental Assessment 1,454,115 

6 10,444,900 2,480,500 12,925,400 Laboratory Services 12,882,348 

TOTAL FOR ENVIRONMENTAL 

48,733,600* 3,163,700 51,897,300 SUPPORT SERVICES 45,423,544 

Program description: 

Under this program, plans and programs are developed to protect air quality, surface and groundwater quality 
and quantity, to manage wastes, to ensure an adequate quality of drinking water and to promote the consideration of 
the environment in the planning and development of undertakings. Laboratory services and support for the delivery 
of programs are also provided. 

♦Includes Special Warrant of $1 1 ,699,000. 



PUBLIC ACCOUNTS, 1985-86 



4-167 






MINISTRY OF THE ENVIRONMENT — Continued 

ENVIRONMENTAL SUPPORT SERVICES PROGRAM — VOTE 2302 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Air Resources (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Water Resources (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Transfer payments 
Grants for Beach Studies 



138,447 

17,311 

11,776 

17,471 

8,950 



193,955 



3,760,140 

537,252 

308,723 

1,057,812 

1 ,960,480 

7,624,407 



6,013,383 

824,254 

426,635 

3,561,858 

1,692,303 



911,558 



13,429,991 



Waste Management (Item 4) 


$ 


Salaries and wages 


2,441,721 


Employee benefits 


334,012 


Transportation and communication .... 


176,872 


Services 


5,266,556 


Supplies and equipment 


340,598 


Transfer payments 




Waste Disposal Site 




Improvement Grants $622,923 




Source Separation 




Grants 544,048 




Grant to the Recycling 




Council of Ontario . . 35,498 




Grant to the Canadian 




Waste Exchange ... 23,000 




Grant to Pollution 




Probe Foundation . . 35,000 




Grant to the Institute of 




Environmental 




Studies 18,500 


1,278,969 




9,838,728 


Environmental Assessment (Item 5) 






987,061 


Employee benefits 


189,298 


Transportation and communication .... 


64,226 


Services 


176,205 


Supplies and equipment 


37,325 




1,454,115 


Laboratory Services (Item 6) 




Salaries and wages 


7,254,409 


Employee benefits 


1,083,556 


Transportation and communication .... 


177,243 


Services 


943,916 


Supplies and equipment 


3,423,224 




12,882,348 


TOTAL FOR ENVIRONMENTAL 




SUPPORT SERVICES PROGRAM 


45,423,544 



4-168 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF THE ENVIRONMENT — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

^j Management PROGRAM AND ACTIVITIES Actual 

.. Estimates Board Total 

Item . , 

Approvals 

$ $ $ $ 

2303 ENVIRONMENTAL CONTROL 

PROGRAM 

1 11,533,600 11,533,600 Program Administration 4,499,263 

2 1,005,500 1,005,500 Commission on Industrial Waste 

Management 70,602 

3 1,116,200 1,116,200 Environmental Assessment Board 1,022,872 

4 10,777,400 10,777,400 Intergovernmental Relations and 

Hazardous Contaminants Coordination 9,544,141 

5 19,648,900 811,100 20,460,000 Compliance and Enforcement 20,360,086 

6 14,567,200 818,000 15,385,200 Environmental Approvals and Technical 

Support 15,290,924 

7 350,000 350,000 Environmental Compensation Corporation 59,067 
58,998,800 1,629,100 60,627,900 50,846,955 

S Trust and Special Purpose Accounts, the 

Financial Administration Act 17,493 

TOTAL FOR ENVIRONMENTAL 

58,998,800* 1,629,100 60,627,900 CONTROL 50,864,448 

Program description: 

This program provides for the delivery of programs to protect air quality, surface and groundwater quality and 
quantity, to manage the disposal of wastes, to ensure an adequate quality of drinking water and to control the use of 
pesticides. The program also provides coordination for designated critical issues and the orchestration of intergovern- 
mental activities. 

Subsidies to Provincial Health Units are provided under Part VII of the Environmental Protection Act. 

Compensation to victims of spills is provided through the Environmental Compensation Corporation. 

♦Includes Special Warrant of $10,264,000. 



PUBLIC ACCOUNTS, 1985-86 



4-169 



MINISTRY OF THE ENVIRONMENT — Continued 

ENVIRONMENTAL CONTROL PROGRAM — VOTE 2303 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grant to the American 
Water Works Associa- 
tion (Ontario section) $5,000 
Grant to the Pollution 
Control Association 
of Ontario 5,000 



Less: Recoveries from other Ministries 



Commission on Industrial Waste 
Management (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 



Environmental Assessment Board (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grants for Intervenor in the 
Tricil Landfill and the 3M 
Canada Inc. Energy From Waste 
Hearings 



301,976 

24,667 

147,057 

3,981,298 

746,731 



10,000 



5,211,729 
712,466 

4,499,263 



11,421 

579 

10,399 

47,349 

854 



70,602 



509,703 
69,525 
70,992 

299,592 
45,160 



27,900 



1,022,872 






Intergovernmental Relations and 

Hazardous Contaminants Coordination 

(Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grant to the Canadian 
Coalition on Acid 

Rain $ 50,000 

Grants for Pesticides 

Research 313,229 

Grant to the Ontario 
Federation of 

Naturalists 46,973 

Grants for Termite 

Control 500,000 

Grant to the Georgian 
Bay Movement 
Against Acid Rain . . 5,000 



Compliance and Enforcement (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 



Environmental Approvals and Technical 
Support (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payment 
Environmental Protection Act, Part VII 



Statutory Appropriation 

Non-Budgetary Expenditure 
Waste Disposal Sites Trust Fund 



Environmental Compensation Corporation 
(Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

TOTAL FOR ENVIRONMENTAL 
CONTROL PROGRAM 



1,769,973 

292,502 

379,174 

4,469,680 

1,717,610 



915,202 
9,544,141 



13,370,910 
1,933,745 
2,158,035 
1,121,547 
1,775,849 

20,360,086 



8,304,266 

1,111,955 

624,320 

684,524 

1,515,868 

3,049,991 
15,290,924 



17,493 



5,777 
2,369 

10,604 
7,919 

32,398 

59,067 



50,864,448 



4-170 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF THE ENVIRONMENT — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

V ^* Management PROGRAM AND ACTIVITIES Actual 

w Estimates Board Total 

Item . . 

Approvals 

vP i J J 

2304 UTILITY PLANNING AND 

OPERATIONS PROGRAM 

1 1,735,400 272,600 2,008,000 Capital Financing and Revenue 1,982,340 

2 161,672,600 161,672,600 Project Engineering 151,772,545 

3 73,139,000 73,139,000 Utility Operations 72,515,644 

4 10,300,000 2,100,000 12,400,000 Ontario Waste Management Corporation 12,400,000 
246,847,000 2,372,600 249,219,600 238,670,529 

5 Reserve Fund for Renewals, Replacements 

and Contingencies, the Ontario Water 

Resources Act 991 ,294 

S Sinking Fund for Recovery of the Cost of 

Capital Assets, the Ontario Water 
Resources Act 424,558 

TOTAL FOR UTILITY PLANNING 

246,847,000* 2,372,600 249,219,600 AND OPERATIONS 240,086,381 

Program description: 

This program provides for the development and management of sewage treatment plants, water treatment plants 
and industrial waste treatment and disposal facilities. Grants are also provided towards the repair and renewal of pri- 
vate water and sewage systems. 

includes Special Warrant of $51 ,799,000. 



PUBLIC ACCOUNTS, 1985-86 



4-171 



MINISTRY OF THE ENVIRONMENT — Concluded 

UTILITY PLANNING AND OPERATIONS PROGRAM — VOTE 2304 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Capital Financing and Revenue (Item 1) 


$ 


Salaries and wages 




1,295,986 






210,191 


Transportation and communication .... 


38,217 






219,900 


Supplies and equipment . . . 




218,046 
1,982,340 


Project Engineering (It 


em 2) 








1,896,813 






272,446 


Transportation and communication .... 


165,076 






3,477,125 


Supplies and equipment . . . 




42,728 


Transfer payments 






Private systems 


$ 3,526,824 




Municipalities qualify- 






ing for assistance 






Regular 


80,216,978 




Canada/Ontario 






Agreement 






Sewage Program 


1,685,813 




Regional Priorities . . . 


3,206,442 




Grant to the Interna- 






tional Congress of 






Acoustics 


25,000 


88,661,057 


Other transactions 






Payments towards the cost of water 




treatment and waste control facilities 




for certain municipalities qualifying for 




assistance 




28,000,000 


Non-Budgetary Expenditures 






Investments in water treatment and 




waste control facilities . 




33,868,742 






156,383,987 


Less: Recoveries from 






other Ministries . . . 




4,611,442 






151,772,545 



Utility Operations (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Acquisition/Construction of physical 
assets 



Ontario Waste Management Corporation 
(Item 4) 

Transfer payments 
Grants to the Ontario Waste Manage- 
ment Corporation 



Statutory Appropriations 

Non-Budgetary Expenditures 

Reserve Fund for Renewals, Replace- 
ment and Contingencies 

Sinking Fund for Recovery of the Cost 
of Capital Assets 



TOTAL FOR UTILITY PLANNING 
AND OPERATIONS PROGRAM 



20,275,169 

2,939,872 

971,364 

17,422,351 

30,735,687 

171,201 

72,515,644 



12,400,000 
12,400,000 



991,294 
424,558 

240,086,381 






4-172 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF THE ENVIRONMENT 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Great Lakes Water Quality Agreement: 

Sewerage Facilities Construction Program 

Surveillance Program 

Special Recovery Capital Projects Program . . 
Modelling Studies — Acid Rain 



REIMBURSEMENTS OF EXPENDITURES 
Cleanup costs: 

Westinghouse Canada Incorporated 

General Motors of Canada 

Volverine Division of United Oil Products Limited 

FEES, LICENCES AND PERMITS 

Pesticides Control 

Sewage Systems 

Well Drilling Contractors 

SALES AND RENTALS 

Resource Recovery Plant — refuse recycling 

Vehicles 

Other 

UTILITY SERVICE CHARGES 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

Overpayment of grants 

Payments in lieu of credit notes 

Cancelled cheques 

Tank repairs 

Other 



MISCELLANEOUS 

Interest on overdue accounts receivable: 

Township of Portland 

Town of Walden 

District Municipality of Muskoka 

Township of Scugog 

Township of Brudenell and Lyndoch 

Township of North Algona 

Accident claims and settlements for damages 

Registration fees: 

Technology Transfer Conference 

Training and Certification 

Administration charges — Project Management Agreement — Department of 

Indian Affairs and Northern Development 

Other 

TOTAL BUDGETARY REVENUE 



1986 

$ 



1985 

$ 



4,088,773 

465,880 

241,244 

50,000 


511,227 
1,538,910 
9,258,756 


4,845,897 


11,308,893 


700,000 

169,000 

95,200 




964,200 




360,077 

165,326 

7,198 


341,571 

149,995 

1,230 


532,601 


492,796 


1,879,138 
38,490 

8,927 


2,247,232 
27,222 
14,214 


1 ,926,555 


2,288,668 


126,205,512 


111,429,052 


358,202 

15,700 

4,363 

3,327 


231,381 
17,975 

25,219 
40,079 


381,592 


314,654 


67,443 

14,084 

7,784 

5,328 

2,763 

83,252 


24,485 
8,823 


34,509 
30,474 




5,701 
39,299 


98,198 
24,304 


290,637 


155,810 


135,146,994 


125,989,873 







PUBLIC ACCOUNTS, 1985-86 4-173 

MINISTRY OF THE ENVIRONMENT 

STATEMENT OF REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS 

for the year ended March 31, 1986 



Investments in water treatment and waste control facilities 

Amortization of projects subject to service rate billings 

Transfers from the Sinking Fund for recovery of the cost of capital assets . . 
Payments from municipalities for construction costs not subject to long-term 

financing 

Sewerage Facilities Construction Program 

Provincial assistance to municipalities applied to Investment reduction . . . 
Transfers from the Reserve Fund for renewals, replacements and 

contingencies 

Other 

TOTAL REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS . 



STATEMENT OF DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 

for the year ended March 31, 1986 

1986 1985 

$ $ 

Reserve Fund for renewals, replacements and contingencies 1,279,475 1,355,034 

Less: Amounts transferred upon termination of agreements to the related 

asset account "Investments in water treatment and waste control 

facilities" 

Waste Well Disposal Security Fund 

Waste Disposal Sites Trust Fund 

TOTAL DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS ... 1 ,307,692 1 ,376,773 



1986 

$ 


1985 

$ 


30,529,722 
5,721,771 


44,921,885 
6,299,574 


3,323,370 

3,120,463 

907,947 


9,003,962 

2,279,537 
1,732,236 


19,931 
2,395,639 


27,836 

3,828,363 


46,018,843 


68,093,393 



(19,931) 


(27,836) 


41,027 


39,578 


7,121 


9,997 



MINISTRY OF GOVERNMENT SERVICES 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Ministry Administration 4-178 

Accommodation 4-180 

Real Property 4-182 

Corporate Services 4-184 

Human Resource Services 4-186 

Computer and Telecommunication Services 4-188 

Statutory 4-178, 4-184 

Summary 4-177 

Statement of Budgetary Revenue 4-190 

Statement of Deposits to Trust and Special Purpose Accounts 4-191 



4-175 



PUBLIC ACCOUNTS, 1985-86 4-177 

MINISTRY OF GOVERNMENT SERVICES 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1Q84 s^ 1985-86 

. ~ , PROGRAMS 

Actual 



1 1 ,493 ,564 Ministry Administration 

261,612,823 Accommodation 

16,725,798 Real Property 

16,609,114 Corporate Services 

63,440,048 Human Resource Services 

1 1 ,038,717 Computer and Telecommunication Services 



380,920,064 Ministry Total 



ACCOUNTING CLASSIFICATION 

380,412,889 Total Budgetary Expenditure 

507,175 Total Non-Budgetary Expenditure 



380,920,064 



Appropria- 
tions 


Actual 


$ 


$ 


13,647,895 


13,362,815 


316,127,000 


310,526,024 


15,692,600 


10,737,458 


17,756,000 


17,145,465 


73,171,700 


72,270,195 


12,528,000 


11,868,495 


448,923,195* 


435,910,452 


448,762,195 


435,773,049 


161,000 


137,403 


448,923,195 


435,910,452 



"Includes Special Warrant of $104,750,000. 



4-178 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF GOVERNMENT SERVICES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

and Management PROGRAM AND ACTIVITIES Actual 

1t _ Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

601 MINISTRY ADMINISTRATION 

PROGRAM 

1 741,600 72,000 813,600 Main Office 811,560 

2 2,740,000 2,740,000 Financial Services 2,684,498 

3 1,242,300 10,000 1,252,300 Supply and Office Services 1,203,567 

4 234,600 234,600 Analysis and Planning 233,673 

5 922,000 25,000 947,000 Legal Services 931,116 

6 712,400 712,400 Audit Services 706,992 

7 1,241,200 1,241,200 Systems Development Services 1,233,612 

8 1,424,900 79,000 1,503,900 Information Services 1,472,808 

9 1,216,300 95,200 1,311,500 Personnel Services 1,307,789 

10 279,900 2,400,000 2,679,900 Ministers Without Portfolio 2,600,562 

10,755,200 2,681,200 13,436,400 13,186,177 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 6,244 

S 993 993 Parliamentary Assistant's Salary, the 

Executive Council Act 7,384 

S 23,998 23,998 Ministers'Without Portfolio Salaries, the 

Executive Council Act 25,607 

S 161,000 161,000 Trust and Special Purpose Accounts, the 

Financial Administration Act 137,403 

TOTAL FOR MINISTRY 

10,966,695* 2,681,200 13,647,895 ADMINISTRATION 13,362,815 

Program description: 

To provide the Ministry with administrative support services in a manner conducive to Ministry programs achiev- 
ing their objectives. 

♦Includes Special Warrant of $2,560,000. 



PUBLIC ACCOUNTS, 1985-86 



4-179 



MINISTRY OF GOVERNMENT SERVICES — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 601 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Statutory Appropriations 

Minister's Salary 

Parliamentary Assistant's Salary . . 

Financial Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



Statutory Appropriations 

Non-Budgetary Expenditures 

Contract Security 
Deposits $ 4,950 

Effingham Park Expro- 
priation Trust 
Account 62,453 

Realty Services Trust 
Account 70,000 

Supply and Office Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from other activities 



Analysis and Planning (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Legal Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication , 

Services 

Supplies and equipment 



517,741 
110,063 
54,218 
85,842 
43,696 



81 1 ,560 



6,244 

7,384 



1,816,897 
299,684 

32,889 
444,134 

90,894 

2,684.498 



137,403 



591,954 
95,507 
310,563 
138,474 
151,790 



1 ,288,288 
84,721 

1,203,567 



171,750 

21 ,574 

13,882 

18,916 

7,551 

233,673 



62,198 

3,823 

11,332 

826,426 

27,337 

931,116 



Audit Services (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Systems Development Services (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Less: Recoveries from other activities 



Information Services (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Personnel Services (Item 9) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Ministers Without Portfolio (Item 10) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 



Statutory Appropriation 

Ministers' Without Portfolio Salaries . . 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 



538,062 

75,171 

20,652 

71,239 

1,868 

706,992 



2,447,423 

354,564 

78,804 

875,365 

194,534 

3,950,690 

2,717,078 

1,233,612 



727,343 
115,968 
87,874 
284,095 
257,528 

1,472,808 



976,890 
129,136 

52,638 
125,379 

23,746 

1,307,789 



1,136,648 
115,813 
462,502 
438,410 
447,189 

2,600,562 



25,607 



13,362,815 



4-180 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF GOVERNMENT SERVICES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

and Management PROGRAM AND ACTIVITIES Actual 

T< . Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

602 ACCOMMODATION PROGRAM 

1 3,750,400 120,400 3,870,800 Program Administration 3,847,403 

2 1,797,000 205,000 2,002,000 Advisory Services 1,941,200 

3 49,417,500 18,424,200 67,841,700 Capital Construction 67,823,849 

4 5,285,700 5,285,700 Replacement and Refurbishment 2,914,748 

5 7,988,300 7,988,300 Lease-Purchase 7,736,071 

6 94,329,500 94,329,500 Leasing 94,206,861 

7 6,519,900 6,519,900 Accommodation Alterations 4,352,889 

8 128,289,100 128,289,100 Repairs, Operation and Maintenance .. . 127,703,003 
297,377,400* 18,749,600 316,127,000 TOTAL FOR ACCOMMODATION .. 310,526,024 

Program description: 

To provide accommodation through design, construction, leasing and property management services for govern- 
ment-owned and occupied premises for the effective and efficient use of facilities. 

* Includes Special Warrant of $79,925,000. 



PUBLIC ACCOUNTS, 1985-86 



4-181 






MINISTRY OF GOVERNMENT SERVICES — Continued 

ACCOMMODATION PROGRAM — VOTE 602 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Advisory Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Capital Construction (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Acquisition/Construction 
of physical assets 
Construction of 

buildings $53,720,098 

Land for construction 
purposes 17,769,596 

Less: Recoveries from other Ministries 



Replacement and Refurbishment (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Acquisition/Construction of physical 
assets 



2,717,029 
425,377 
205,771 
393,488 
105,738 

3,847,403 



1,352,015 
206,908 

60,290 
280,892 

41,095 

1,941,200 



5,093,826 
804,975 
504,999 

6,561,087 
994,496 



71 ,489,694 



85,449,077 
17,625,228 


67,823,849 


284,087 
44,641 
19,883 

372,792 
72,093 

2,121,252 


2,914,748 



Lease-Purchase (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Leasing (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Accommodation Alterations (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Acquisition/Construction of physical 
assets 

Less: Recoveries from other Ministries 



Repairs, Operation and Maintenance 
(Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



TOTAL FOR ACCOMMODATION 
PROGRAM 



26,270 

4,497 

1,387 

7,694,961 

8,956 

7,736,071 



1,485,146 

230,132 

185,182 

96,485,443 

118,692 

98,504,595 

4,297,734 

94,206,861 



1,456,324 
243,558 
318,316 

7,961,551 
116,160 

3,423,121 

13,519,030 
9,166,141 

4,352,889 



31,284,855 

5,619,347 

2,046,198 

60,903,315 

31,978,600 

131,832,315 
4,129,312 

127,703,003 



310,526,024 



4-182 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF GOVERNMENT SERVICES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

v ^* Management PROGRAM AND ACTIVITIES Actual 

Tt Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

603 REAL PROPERTY PROGRAM 

1 418,700 35,000 453,700 Program Administration 452,161 

2 13,673,300 13,673,300 Real Property Acquisition 8,725,305 

3 1,555,600 10,000 1,565,600 Real Property Management 1,559,992 

15,647,600* 45,000 15,692,600 TOTAL FOR REAL PROPERTY 10,737,458 

Program description: 

To acquire, interim manage and dispose of real property and to administer the Home Owner Employee Reloca- 
tion Plan for ministries of the Ontario Government to assist them in meeting their individual program needs. 

•"Includes Special Warrant of $3,555,000. 



PUBLIC ACCOUNTS, 1985-86 



4-183 






MINISTRY OF GOVERNMENT SERVICES — Continued 

REAL PROPERTY PROGRAM — VOTE 603 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1 ) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Real Property Acquisition (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Acquisition/Construction of physical 
assets 



$ 


Real Property Management (Item 3) 


$ 


351,491 


Salaries and wages 


995,222 


55,407 


Employee benefits 


155,650 


27,286 

4,072 

13,905 


Transportation and communication .... 

Services 

Supplies and equipment 


2,638,287 
150,816 
51,938 


452,161 


Less: Recoveries from other Ministries 


3,991,913 
2,431,921 

1,559,992 


3,103,707 
506,681 
293,109 


TOTAL FOR REAL PROPERTY 
PROGRAM 


10,737,458 


1,082,381 
207,309 




3,532,118 






8,725,305 







4-184 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF GOVERNMENT SERVICES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

and Management PROGRAM AND ACTIVITIES Actual 

l4h Estimates Board Total 

Item . , 

Approvals 

$ $ $ $ 

604 CORPORATE SERVICES PROGRAM 

1 356,500 356,500 Program Administration 328,879 

2 2,451,900 56,800 2,508,700 Purchasing Services 2,508,518 

3 8,349,200 8,349,200 Government Information Services 7,730,184 

4 6,212,300 6,212,300 General Services 6,126,561 

5 328,300 328,300 Actuarial Services 322,796 

17,698,200 56,800 17,755,000 17,016,938 

S 1,000 1,000 Government Stationery Account, the 

Financial Administration Act 128,527 

TOTAL FOR CORPORATE 

17,699,200* 56,800 17,756,000 SERVICES 17,145,465 

Program description: 

To provide appropriate support to government programs and the public in the areas of assigned, optional and 
mandatory services, accessing government information, and contracting for government business in order to develop 
better communication with other ministries, agencies and the public and to promote efficiencies and economies of 
scale in government purchasing. 

"Includes Special Warrant of $4,440,000. 



PUBLIC ACCOUNTS, 1985-86 



4-185 



MINISTRY OF GOVERNMENT SERVICES — Continued 

CORPORATE SERVICES PROGRAM — VOTE 604 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Purchasing Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Less: Recoveries from other activities 



Statutory Appropriation 

Government Stationery 

Account — Printing 

Less: Recoveries from other Ministries 

Government Information Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from other activities . . 



233,549 

29,490 

8,773 

23,735 

33,332 



328,879 



3,812,606 
574,720 
636,226 
676,007 

7,065,218 

12,764,777 
10,256,259 

2,508,518 



12,637,367 
12,508,840 



128,527 



4,857,304 
766,520 
9,615,065 
1,597,960 
1,671,610 

18,508,459 
10,778,275 

7,730,184 



General Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Actuarial Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

TOTAL FOR CORPORATE SER- 
VICES PROGRAM 



$ 

2,259,332 
371,658 

2,336,585 
605,957 
553,029 

6,126,561 



236,569 
27,178 

3,491 
50,943 

4,615 

322,796 



17,145,465 



4-186 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF GOVERNMENT SERVICES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 







Appropriations 




PROGRAM AND ACTIVITIES 




VOTE 

and 
Item 


Estimates 


Management 

Board 

Approvals 


Total 


Actual 


605 


$ 

658,000 

2,547,600 

69,890,400 

73,096,000* 


$ 
75,700 


$ 

658,000 

2.623,300 

69,890,400 

73,171,700 


HUMAN RESOURCE SERVICES 
PROGRAM 

Program Administration 


$ 
586,451 


2 
3 


Employee Health and Advisory Services 
Employee Benefits and Data Services . . . 

TOTAL FOR HUMAN RESOURCE 
SERVICES 


2,578,700 
69,105,044 




75,700 


72,270,195 



Program description: 

To provide employee advisory, benefits and data services on a service-wide basis and provide a full range of 
human resource services within the Ministry to facilitate and contribute to the effective management of human 
resources. 



♦Includes Special Warrant of $1 1 ,270,000. 



PUBLIC ACCOUNTS, 1985-86 



4-187 



MINISTRY OF GOVERNMENT SERVICES — Continued 

HUMAN RESOURCE SERVICES PROGRAM — VOTE 605 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) $ 

Salaries and wages 415,486 

Employee benefits 55,846 

Transportation and communication .... 26,388 

Services 46,275 

Supplies and equipment 42,456 



Employee Health and Advisory Services 
(Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 



586,451 



1,985,125 

340,443 

81,339 

62,577 

109,216 

2,578,700 



Employee Benefits and Data Services 
(Item 3) 

Salaries and wages 3,616,695 

Employee benefits 553,093 

Transportation and communication .... 140,154 

Services 4,713,123 

Supplies and equipment 306,881 

Transfer payments 
Payments augmenting 
allowances and annui- 
ties as authorized by 
the Lieutenant-Gover- 
nor in Council under 
Section 43 of the Pub- 
lic Service Superannu- 
ation Act $ 7,052,916 

Payments augmenting 
allowances and annui- 
ties under Section 
11(2) of the Superan- 
nuation Adjustment 
Benefits Act, to cer- 
tain recipients under 
the Public Service 
Superannuation Act . 40,256,704 47,309,620 



Other payments 

Retired employees' benefits, revenue 

items and travel accident insurance 

premiums 

Employee benefits (Government 

contributions) 

The Public Service 
Superannuation Act, 
Section 10(1) $110,724,122 

The Superannuation 
Adjustment Benefits 
Act, 1975, Section 
8(1) 22,756,397 

Canada Pension Plan . 29,928,330 

Unemployment Insur- 
ance 56,588,497 

Group Life Insurance . 5,429,975 

Long Term Income 
Protection 19,168,878 

Ontario Health Insur- 
ance Plan 40,669,659 

Supplementary Health 
and Hospital Plan . . 17,069,802 

Dental Plan 12,097,015 

Payment on Unfunded 
Liability of the Public 
Service Superannua- 
tion Fund 13,892,000 

Ontario Provincial 
Police Supplementary 
Benefit Plan 3,705,606 

Provincial Judges 
Benefits Fund 4,118,758 

Deputy Ministers Sup- 
plementary Benefits 
Fund 1,640,000 

337,789,039 
Less: Recoveries from 
other Ministries .... 337,788,470 



$12,464,909 



569 



TOTAL FOR HUMAN RESOURCE 
SERVICES PROGRAM 



69,105,044 



72,270,195 



4-188 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF GOVERNMENT SERVICES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 

Appropriations 

V and E Management PROGRAM AND ACTIVITIES Actual 

ft Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

606 COMPUTER AND 

TELECOMMUNICATION SERVICES 
PROGRAM 

1 2,100 2,100 Computer Services 

2 12,525,900 12,525,900 Telecommunication Services 11,868,495 

TOTAL FOR COMPUTER AND 
TELECOMMUNICATION 

12,528,000* 12,528,000 SERVICES 11,868,495 

Program description: 

To contribute to governmental efficiency and productivity through the supply and promotion of information tech- 
nology service to governmental ministries and other authorized publicly funded organizations at competitive price and 
service levels. 

"Includes Special Warrant of $3,000,000. 



PUBLIC ACCOUNTS, 1985-86 



4-189 



MINISTRY OF GOVERNMENT SERVICES — Concluded 

COMPUTER AND TELECOMMUNICATION SERVICES PROGRAM — VOTE 606 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Computer Services (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from 
other activities 
as follows: 

Billings for Client 
Services $49,162,483 

Deduct: Amounts cred- 
ited to revenue .... 5,452,651 



$ 


Telecommunication Services (Item 2) 


$ 


12,589,453 


Salaries and wages 


1,212,759 


1,834,756 


Employee benefits 


221,516 


1,870,989 
25,094,511 


Transportation and communication .... 
Services 


37,928,981 
543,665 


2,320,123 


Supplies and equipment 


169,517 


43,709,832 


Less: Recoveries from other Ministries 

TOTAL FOR COMPUTER AND 
TELECOMMUNICATION 


40,076,438 
28,207,943 

11,868,495 


43,709,832 


SERVICES PROGRAM 


11,868,495 







4-190 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF GOVERNMENT SERVICES 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Federal Sales Tax 

REIMBURSEMENTS OF EXPENDITURES 

Reimbursement for salary and wages re secondment to Stadium Corporation 

of Ontario Limited 

Costs associated with the acquisition of land for Ontario Hydro 



FEES, LICENCES AND PERMITS 

Commissions re 

Affidavits 

Notaries Public 

Queen's Counsel 

Notaries Public 

Copies of Crown Patent 

Other 

SALES AND RENTALS 

Land and buildings 

Rentals 

Property 

Parking 

Computer services 

Government publications 

Telephone services 

Building repair and maintenance 

Realty services 

Government stationery 

Capital construction 

Surplus materials and vehicles 

Ontario Gazette — advertising and subscriptions 
Home Owner Employee Relocation Plan 

Vehicle repair and trucking services 

Giftware 

Rebates on vending machines 

Contract printing , 

Mailing services 

Records centre 

Telephone directories 

Milton cafeteria 

Translation services 

Other 



1986 

$ 



116,111 



1985 

$ 



124,411 



116,111 


124,411 


58,529 




51,043 


52,178 


109,572 


52,178 


210,640 


221 ,361 


76,157 


77,742 


200 


15,900 


34,286 


31,979 


21,722 


19,442 


191 


342 


343,196 


366,766 


11,934,128 


24,449,459 


5,171,839 


4,814,140 


2,325,310 


2,382,804 


2,105,086 


2,081,466 


1,937,434 


1,828,864 


715,726 


921,556 


462,352 


388,041 


391 ,849 


3,653 


366,315 


306,897 


277,133 


4,777 


250,495 


236,070 


' 248,091 


253,236 


107,421 


181,883 


60,410 


102,528 


54,734 


76,143 


33,889 


28,290 


33,506 


45,556 


24,368 


51,470 


8,703 


9,109 


3,100 


89,580 


1,052 


60,281 


884 


4,425 


90 


2,122 


26,513,915 


38,322,350 



PUBLIC ACCOUNTS, 1985-86 



4-191 



MINISTRY OF GOVERNMENT SERVICES 



STATEMENT OF BUDGETARY REVENUE — Concluded 



for the year ended March 31, 1986 



RECOVERY OF PRIOR YEARS' EXPENDITURES 

Employee benefits 

Building repair and maintenance 

Realty services 

Contract printing 

Capital construction 

Translation services 

Home Owner Employee Relocation Plan 

Telecommunications 

Computer services 

Printing and stationery 

Mailing services 

Other 

MISCELLANEOUS 

Excess chargeback recoveries re computer services 

Central Collection Services 

Mortgage interest 

Judgement award — Her Majesty vs Noble Scott, Canada Law Book and 

William Burns 

Telephone commission 

Rebate for cancellation of Sudden and Accidental Pollution Coverage — 

Insurance Policy 

Forfeiture of tender deposit 

Refund on employer's guaranteed deposit account re Confederation Life 
Refund on employer's guaranteed deposit account re London Life .... 

Lease of space Atrium on Bay — tenant inducement 

Other 

TOTAL BUDGETARY REVENUE 



1986 


1985 


$ 


$ 


342,096 


84,347 


288,824 


148,366 


253,365 


2,609,856 


29,340 


76,391 


10,085 


27,518 


9,063 


2,527 


6,173 


2,052 


4,731 


21,278 


2,962 


7,098 


2,614 


14,678 




19,196 


3,228 


9,136 


952,481 


3,022,443 


5,452,651 


3,576,013 


656,560 


588,143 


199,828 


263,605 


75,000 




72,226 


61,609 


50,000 




27,350 


925 




6,239,856 




2,500,000 




1,293,914 


18,144 


19,893 


6,551,759 


14,543,958 


34,587,034 


56,432,106 



STATEMENT OF DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 
for the year ended March 31, 1986 



Realty Services Trust Account 

Effingham Park Expropriation Trust Account 

Contract Security Deposits — plan and tender 

TOTAL DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 



1986 

$ 


1985 

$ 


839,233 

11,139 

2,400 


54,134 
14,550 

44,225 


852,772 


112,909 



MINISTRY OF HEALTH 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Ministry Administration 4-196 

Institutional Health 4-200 

Emergency Health Services, Laboratories and Drug Benefits 4-202 

Mental Health 4-204 

Community and Public Health 4-206 

Health Insurance 4-208 

Statutory 4-196, 4-200, 4-208 

Summary 4-195 

Statement of Budgetary Revenue 4-210 

Statement of Repayments of Loans, Advances and Investments 4-21 1 

Statement of Deposits to Trust and Special Purpose Accounts 4-21 1 



4-193 



PUBLIC ACCOUNTS, 1985-86 



4-195 



MINISTRY OF HEALTH 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



PROGRAMS 



1985-86 



Appropria- 



Actual 



76,574,899 

4,441,854,108 

439,817,624 

416,449,132 

500,188,375 

2,467,693,862 

8,342,578,000 



8,340,144,930 

2,433,070 

8,342,578,000 



Ministry Administration 
Institutional Health 

Emergency Health Services, Laboratories and Drug Benefits 
Mental Health 

Community and Public Health 
Health Insurance 
Ministry Total 

ACCOUNTING CLASSIFICATION 
Total Budgetary Expenditure 
Total Non-Budgetary Expenditure 



81,747,297 

4,873,648,000 

509,449,400 

446,973,700 

581,106,800 

2,778,688,400 



79,545,912 

4,875,444,589 

505,575,248 

446,519,793 

577,505,104 

2,779,219,830 



9,271,613,597* 9,263,810,476 



9,236,868,197 
34,745,400 



9,226,526,672 
37,283,804 



9,271,613,597 9,263,810,476 



'Includes Special Warrant of $2,206,000,000. 



4-196 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF HEALTH — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

and Management PROGRAM AND ACTIVITIES Actual 

1t Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

3601 MINISTRY ADMINISTRATION 

PROGRAM 

1 5,280,500 160,000 5,440,500 Main Office 5,440,094 

2 7,101,500 318,000 7,419,500 Financial Services 7,412,178 

3 12,357,700 374,000 12,731,700 Supply and Office Services 12,730,103 

4 3,901,100 244,000 4,145,100 Personnel Services 4,143,400 

5 5,231,000 5,231,000 Information Services 4,602,436 

6 327,700 327,700 Analysis and Planning 314,274 

7 771,200 48,000 819,200 Legal Services 816,746 

8 1,550,400 84,000 1,634,400 Audit Services 1,626,365 

9 21 ,179,800 21 ,179,800 Research 19,830,967 

10 18,650,800 148,000 18,798,800 Systems Development Services 18,686,980 

11 670,700 322,400 993,100 Lieutenant Governor's Board of Review 907,683 

77,022,400 1,698,400 78,720,800 76,511,226 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 26,499 

S 993 993 Parliamentary Assistant's Salary, the 

Executive Council Act . . . .' 8,187 

S 3,000,000 3,000,000 Payments from Interprovincial Lotteries 

Trust Fund, the Financial 
Administration Act 3,000,000 

TOTAL FOR MINISTRY 

80,048,897* 1,698,400 81,747,297 ADMINISTRATION 79,545,912 

Program description: 

This program provides for the overall administration of the Ministry and a policy development, health strategic 
planning and research capability, together with information systems to support and assist the decision-making process 
of the Ministry. In addition, administrative support is provided to the Lieutenant Governor's Board of Review, which 
operates under the authority of the Criminal Code of Canada. 

"Includes Special Warrant of $19,225,700. 



PUBLIC ACCOUNTS, 1985-86 



4-197 



MINISTRY OF HEALTH — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 3601 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Statutory Appropriations 

Minister's Salary 

Parliamentary Assistant's Salary .... 

Financial Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Supply and Office Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Statutory Appropriation 



Government Pharmacy 
Account purchases . 

Less: Distribution and 
cash sales 



$21 ,506,626 
22,041,482 



Excess of distribution and cash sales over 
purchases transferred to revenue 



Personnel Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Information Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



2,317,502 
621,855 
393,659 

2,007,224 
99,854 



5,440,094 


26,499 
8,187 


5,722,739 
943,801 
101,854 
373,155 
270,629 


7,412,178 


5,136,682 
785,282 

5,150,737 
500,562 

1 ,260,081 


12,833,344 
103,241 


12,730,103 



(534,856) 
534,856 



3,334,121 

575,746 

87,853 

86,617 

59,063 

4,143,400 



1,139,258 
146,692 
169,023 

2,185,918 
961 ,545 

4,602,436 



Analysis and Planning (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Legal Services (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Audit Services (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Research (Item 9) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Clinical, Applied, Oper- 
ational and other 

Health Research . . . $8,845,900 

Health Resources 
Development Plan . . 8,597,903 



Statutory Appropriation 

Non-Budgetary Expenditure 
Payments from Interprovincial Lotteries 
Trust Fund 

Systems Development Services (Item 10) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 



244,165 
37,166 

2,717 
25,321 

4,905 



314,274 



40,755 

1,248 

5,668 

748,138 

20,937 



816,746 



,313,550 

204,634 

89,376 

9,674 

9,131 



1,626,365 



1,609,340 

267,108 

47,786 

444,121 

18,809 



17,443,803 
19,830,967 



3,000,000 



7,201,565 
1,149,148 

226,531 
9,725,175 

384,561 

18,686,980 



PUBLIC ACCOUNTS, 1985-86 



4-199 



MINISTRY OF HEALTH — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 3601 — Continued 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Lieutenant Governor's Board of Review 
(Item 11) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 



131,321 

3,982 

133,997 

629,419 

8,964 



907,683 



79,545,912 



4-200 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF HEALTH — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

V °"J E Management PROGRAM AND ACTIVITIES Actual 

lt Estimates Board Total 

Item A . 

Approvals 

$ $ $ $ 

3602 INSTITUTIONAL HEALTH 

PROGRAM 

1 1,171,200 1,171,200 Program Administration 1,110,305 

2 4,717,645,200** 123,086,200 4,840,731,400 Hospitals and related Facilities 4,840,588,884 

4,718,816,400 123,086,200 4,841,902,600 4,841,699,189 

S 31,745,400 31,745,400 Payments from Interprovincial 

Lotteries Trust Fund, the Financial 

Administration Act 33,745,400 

TOTAL FOR INSTITUTIONAL 

4,750,561,800* 123,086,200 4,873,648,000 HEALTH 4,875,444,589 

Program description: 

This program is responsible for the capital funding of public hospitals and related facilities; the policy develop- 
ment and the operational funding of public and private hospitals. 

♦Includes Special Warrant of $1 ,202,950,600. 

**Includes $13,000,000 Estimate for Extraordinary Adjustment regarding unfunded commitments to hospitals. 



PUBLIC ACCOUNTS, 1985-86 



4-201 



MINISTRY OF HEALTH — Continued 

INSTITUTIONAL HEALTH PROGRAM — VOTE 3602 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



$ 


Hospitals and related Facilities (Item 2) 


$ 


789,986 


Salaries and wages . . 




3,742,655 


125,507 


Employee benefits . . . 




580,142 


45,228 


Transportation and communication . 


222,656 


127,226 


Services 




168,423 


22,358 


Supplies and equipment 




78,067 


1,110,305 


Transfer payments 
Operation of 








Hospitals 


$4,285,415,741* 






Operation of 








related 








Facilities . . . 


169,409,065 






Grants to com- 








pensate for 








municipal tax- 








ation — public 








hospitals . . . 


2,665,400 






Teaching Hospi- 








tals and 








related Facili- 








ties — capital 


150,165,938 






Non-Teaching 








Hospitals and 








other Health 








Facilities — 








capital .... 


81,853,287 






Clinical Educa- 








tion 


143,871,334 


4,833,380,765 



Other transactions 
Interest subsidy re: Loans under the 
Public Hospitals Act 

Less: Recoveries from other Ministries 



Statutory Appropriation 

Non-Budgetary Expenditure 
Payments from Interprovincial Lot- 
teries Trust Fund 



TOTAL FOR INSTITUTIONAL 
HEALTH PROGRAM 



4,838,172,708 



3,746,476 

4,841,919,184 
1,330,300 

4,840,588,884 



33,745,400 



4,875,444,589 



*Includes $12,986,400 Extraordinary Adjustment regard- 
ing unfunded commitments to hospitals. 



4-202 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF HEALTH — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



3603 



1 242,900 

2 131,874,700 

3 21,719,800 

4 321,858,400 

475,695,800* 



11,000 253,900 

927,100 132,801,800 

3,589,100 25,308,900 

29,226,400 351,084,800 



33,753,600 509,449,400 



EMERGENCY HEALTH SERVICES 

LABORATORIES AND DRUG 

BENEFITS PROGRAM 

Program Administration 253,255 

Emergency Health Services 132,778,326 

Laboratory Services 25,278,372 

Drug Benefits 347,265,295 

TOTAL FOR EMERGENCY HEALTH 
SERVICES LABORATORIES AND 
DRUG BENEFITS 505,575,248 



Program description: 

This program is responsible for the direct operation of central and regional public health laboratories and also 
provides licensing and inspection services for medical laboratories and x-ray facilities. The Emergency Health Ser- 
vices Group is responsible for the planning and development of a comprehensive program of emergency services 
including pre-hospital care, hospital emergency departments, and contingency planning. The Drug Benefits activity is 
responsible for planning and developing the operations and policies of The Ontario Drug Benefit Plan and other Min- 
istry of Health Drug Policies. The Ontario Drug Benefit Plan provides drugs and therapeutics without cost to eligible 
Ontario residents. 



"Includes Special Warrant of $129,072,000. 



PUBLIC ACCOUNTS, 1985-86 



4-203 



MINISTRY OF HEALTH — Continued 

EMERGENCY HEALTH SERVICES LABORATORIES AND DRUG BENEFITS PROGRAM — VOTE 3603 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 







95,057 


Employee benefits 




12,489 


Transportation and communication .... 


16,659 


Services 




124,130 


Supplies and equipment . 




4,920 

253,255 


Emergency Health Services (Item 2) 




Salaries and wages 




17,099,191 


Employee benefits 




2,383,462 


Transportation and communication .... 


2,878,113 


Services 




7,581,554 


Supplies and equipment . . 




9,421,489 


Transfer payments 






Payments for Ambu- 






lance and related 






Emergency Services: 






Municipal 






Ambulance 






Operations . . . 


$25,104,398 




Other Ambulance 






Operations and 






related Emer- 






gency Services . 


68,310,119 


93,414,517 
132,778,326 



Laboratory Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Transfer payments 
Payments made for Laboratory Profici- 
ency Testing 



Drug Benefits (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Transfer payments 
Ontario Drug Benefit Plan 



TOTAL FOR EMERGENCY 
HEALTH SERVICES, LABORA- 
TORIES AND DRUG BENEFITS 
PROGRAM 



15,350,683 

2,512,576 

514,377 

664,758 

4,604,185 



1,631,793 

25,278,372 



1,950,012 
280,560 
297,900 
152,478 
197,984 

344,386,361 
347,265,295 



505,575,248 



4-204 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF HEALTH — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Estimates 



Management 

Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



3604 






1 


3,445,100 


300,500 


2 


245,562,300 


28,686,200 


3 


167,045,200 


1,934,400 




416,052,600* 


30,921,100 



MENTAL HEALTH PROGRAM 

3,745,600 Program Administration 

274,248,500 Psychiatric Services 

168,979,600 Community Mental Health 

446,973,700 TOTAL FOR MENTAL HEALTH 



3,744,361 
273,938,571 
168,836,861 
446,519,793 



Program description: 

This program is responsible for developing and implementing policies designed for the effective coordination and 
delivery of mental health care services. Mental Health is directly responsible for the operation of psychiatric hospitals; 
the licensing and funding of Homes for Special Care; and the management of specific transfer payments including 
Community Mental Health Programs and Detoxification centres. 



Includes Special Warrant of $103,103,100. 



PUBLIC ACCOUNTS, 1985-86 



4-205 






MINISTRY OF HEALTH — Continued 

MENTAL HEALTH PROGRAM — VOTE 3604 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) $ 

Salaries and wages 2,497,049 

Employee benefits 293,840 

Transportation and communication .... 220,790 

Services 601 ,622 

Supplies and equipment 131,060 

3,744,361 

Psychiatric Services (Item 2) 

Salaries and wages 204,436,976 

Employee benefits 32,944,078 

Transportation and communication .... 4,155,600 

Services 14,928,744 

Supplies and equipment 25,999,276 

Transfer payments 
Grants to compensate for municipal tax- 
ation — psychiatric hospitals 241,850 

282,706,524 
8,767,953 



Less: Recoveries from other Ministries 



273,938,571 



Community Mental Health (Item 3) $ 

Transfer payments 
Homes for Special Care $87,030,583 
Community Mental 

Health Programs . . . 42,978,396 

Ontario Mental Health 

Foundation 403,600 

Detoxification Centres 1 1 ,706,414 

Addiction Research 

Foundation 26,717,868 168,836,861 

168,836,861 

TOTAL FOR MENTAL HEALTH 
PROGRAM 446,519,793 



4-206 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF HEALTH — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Estimates 



Management 

Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



3605 COMMUNITY AND PUBLIC 

HEALTH PROGRAM 

1 432,300 432,300 Program Administration 422,499 

2 412,652,900 25,152,900 437,805,800 Community Health Services 436,871,651 

3 133,627,500 133,627,500 Public Health 131,157,251 

4 9,241,200 9,241,200 District Health Councils 9,053,703 

TOTAL FOR COMMUNITY AND 
555,953,900* 25,152,900 581,106,800 PUBLIC HEALTH 577,505,104 

Program description: 

Community and Public Health Program is responsible for developing and implementing policies and programs 
designed for the effective delivery of local health care services. The program is responsible for the decentralization of 
the health care planning process through the establishment of District Health Councils. Public Health and Nursing 
Homes Division is charged with the management of specific services and transfer payments including Extended Care 
Health Insurance Benefits, Home Care, Assistive Devices and Official Local Health Agencies. Other community sup- 
port services are provided by the Underserviced Area Program, charged with providing necessary health services to 
remote areas. 



* Includes Special Warrant of $139,507,300. 



PUBLIC ACCOUNTS, 1985-86 



4-207 



MINISTRY OF HEALTH — Continued 

COMMUNITY AND PUBLIC HEALTH PROGRAM — VOTE 3605 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 



Community Health Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Extended Care Health 

Insurance Benefits .. $265,350,136 
Home Care Assistance. . 153,742,148 
Assistive Devices .... 8,451,648 

The Canadian Diabetes 
Association Ontario 

Division 500,000 

The Arthritis Society — 

Ontario Division . . . 2,193,858 
Placement Co-ordina- 
tion Services 1,416,378 



323,002 
56,094 

22,245 

15,753 

5,405 



422,499 



3,457,831 
480,062 
608,417 
428,729 

242,444 



431,654,168 
436,871,651 



Public Health (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Official Local Health 

Agencies $ 99,301,924 

Family Planning 7,372,351 

Speech and Audiology 

Programs 1,721,425 

Outbreaks of Diseases. . 1 1 ,031 ,098 

Venereal Disease 

Control 386,449 

Tuberculosis 

Prevention 825,496 

Underserviced Area 

Plan 5,427,737 

Miscellaneous Grants . 105,271 



District Health Councils (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Transfer payments 
District Health Councils 



TOTAL FOR COMMUNITY AND 
PUBLIC HEALTH PROGRAM 



3,297,456 
593,190 
253,139 
651,777 
189,938 



126,171,751 
131,157,251 



1,247,413 
205,965 
124,937 
114,300 

24,288 

7,336,800 
9,053,703 



577,505,104 



4-208 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF HEALTH — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Estimates 



Management 

Board 

Approvals 



PROGRAM AND ACTIVITY 



Total 



Actual 



3606 



2,708,067,300 
2,708,067,300 



HEALTH INSURANCE PROGRAM 

70,621,100 2,778,688,400 Health Insurance and Benefits 



70,621,100 2,778,688,400 



Reserve for Outstanding Cheques, the 
Financial Administration Act 



TOTAL FOR HEALTH 

2,708,067,300* 70,621,100 2,778,688,400 INSURANCE 



2,778,681,426 
2,778,681,426 

538,404 

2,779,219,830 



Program description: 

This program provides for the management of the Ontario Health Insurance Plan (OHIP). OHIP provides 
insured benefits to subscribers to facilitate access to a wide range of health-care services. 



Includes Special Warrant of $612,141 ,300. 



PUBLIC ACCOUNTS, 1985-86 



4-209 



MINISTRY OF HEALTH — Concluded 

HEALTH INSURANCE PROGRAM — VOTE 3606 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



40,787,540 
6,344,079 
2,901,009 
1,628,230 

2,227,383 



Health Insurance and Benefits (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Payments made for ser- 
vices and for care pro- 
vided by physicians 
and practitioners 
under the Ontario 
Health Insurance 

Plan $2,723,699,823 

Northern Travel 
Program 1,093,362 2,724,793,185 

2,778,681,426 



Statutory Appropriation 

Non-Budgetary Expenditure 
Reserve for outstanding cheques .... 

TOTAL FOR HEALTH INSURANCE 
PROGRAM 



538,404 



2,779,219,830 



4-210 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF HEALTH 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



1986 

$ 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 
Canada Assistance Plan 

Homes for Special Care — residential costs 1 1 ,143,133 

Ontario Drug Benefit Plan — administration costs under the Family 

Benefits Act 

Vocational Rehabilitation of Disabled Persons Agreement 2,549,724 

Special French Language Project 27,225 

REIMBURSEMENTS OF EXPENDITURES 

Ontario Health Insurance Plan — Subrogation 

FEES, LICENCES AND PERMITS 

Maintenance payments 

Homes for Special Care 

Psychiatric hospitals 

Laboratory proficiency testing 

Laboratory licencing 

Specimen Collection Centre licencing 

Emergency Medical Care Assistance exam fees 

Ambulance Users' Co-payment fees 

Other 

SALES AND RENTALS 

Vocational workshop 

Meals 

Laundry 

Motor vehicles 

Transport 

Accommodation 

Other 

PREMIUMS 

Ontario Health Insurance Plan 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

Hospital Grants 

Private laboratories 

Government Pharmacy Account 

Bursaries 

Invoice adjustments 

Ontario drug benefit plan 

Health resources development plan 

Motor vehicle accidents 

Other 

MISCELLANEOUS 

Outstanding OHIP cheques transferred from Reserve 

Interest — bursaries 

Interest — bank 

Jury duty 

Other 

TOTAL BUDGETARY REVENUE 



1985 

$ 



11,825,902 

532,706 

4,661 ,494 

39,690 



13,720,082 


17,059,792 


33,883,600 


28,250,962 


23,096,618 


21,329,168 


342,084 


236,621 


777,636 


773,826 


232,010 


231,410 


72,420 


71,370 


18,268 


13,774 


9,056 


8,989 


6,565 


6,535 


24,554,657 


22,671,693 


1,303,558 


1,368,834 


924,956 


885,315 


233,227 


227,848 


132,650 


245,693 


51,417 


39,686 


11,127 


25,926 


97,452 


101,114 


2,754,387 


2,894,416 


1,621,705,344 


1,586,179,890 


1,184,645 




879,122 


483,714 


534,856 


1,097,082 


153,114 


112,441 


120,934 


76,949 


114,329 


24,665 


104,739 


17,299 


41,782 


50,113 


78,489 


5,795 


3,212,010 


1,868,058 


473,251 


359,937 


41 ,802 


35,853 


40,793 


45,344 


16,028 


10,987 


81 ,693 


86,882 


653,567 


539,003 


1,700,483,647 


1,659,463,814 






PUBLIC ACCOUNTS, 1985-86 4-211 

MINISTRY OF HEALTH 
STATEMENT OF REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS 

for the year ended March 31, 1986 

1986 1985 

$ $ 

Loans to public hospitals 10,861,563 15,262,043 

TOTAL REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS . . 10,861 ,563 15,262,043 



STATEMENT OF DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 

for the year ended March 31, 1986 

1986 1985 

$ $ 

Reserve for outstanding cheques 913,303 1,212,987 

Terry Fox Research Fund 91,177 100,680 

TOTAL DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS ... 1 ,004,480 1 ,313,667 



MINISTRY OF HOUSING 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Ministry Administration 4-216 

Community Planning 4-220 

Real Estate 4-222 

Community Housing 4-224 

Municipal Affairs 4-226 

Residential Tenancy 4-228 

Statutory 4-216 

Summary 4-215 

Statement of Budgetary Revenue 4-230 

Statement of Deposits to Trust and Special Purpose Accounts 4-230 



4-213 



PUBLIC ACCOUNTS, 1985-86 



4-215 



MINISTRY OF HOUSING 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



PROGRAMS 



1985-86 



Appropria- 
tions 



Actual 



17,465,877 

12,798,160 
188,468,253 

7,442,335 
226,174,625 



217,507,302 

8,667,323 

226,174,625 



Ministry Administration 
Community Planning 
Real Estate 
Community Housing 
Municipal Affairs 
Residential Tenancy 
Ministry Total 

ACCOUNTING CLASSIFICATION 
Total Budgetary Expenditure 
Total Non-Budgetary Expenditure 



$ $ 

20,754,103 20,203,651 



15,073,000 
214,258,800 

7,903,000 



246,313,903 
11,675,000 



12,598,174 
198,816,354 

7,885,182 



257,988,903* 239,503,361 



233,552,833 
5,950,528 



257,988,903 239,503,361 



♦Includes Special Warrant of $57,840,000. 

NOTE: The Ministry of Municipal Affairs and the Ministry of Housing were established July 3, 1985 through 
Order in Council 1773/85 and 1772/85 respectively. The new Ministries assumed powers and duties formerly pertain- 
ing to the Ministry of Municipal Affairs and Housing. For purposes of presentation and comparability, financial 
information has been restated to reflect operations for the entire year. The 1985-86 Appropriations for the Ministry of 
Municipal Affairs and Housing is presented under the Ministry of Housing with appropriate transfers to the Ministry 
of Municipal Affairs. 



4-216 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF HOUSING — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

^ Management PROGRAM AND ACTIVITIES Actual 

Tt Estimates Board Total 

Item . , 

Approvals 

j j j 3> 

2601 MINISTRY ADMINISTRATION 

PROGRAM 

1 1,798,100 1,063,600 

(405,100)** 2,456,600 Main Office 2,437,623 

2 2,055,500 2,055,500 Information Services 2,036,021 

3 1,298,700 53,000 1,351,700 Financial Services 1,232,564 

4 852,000 852,000 Personnel Services 802,021 

5 2,818,200 2,818,200 Supply and Office Services 2,751,591 

6 3,464,200 1,247,700 4,711,900 Systems Development Services 4,673,430 

7 1,455,300 (758,600)** 696,700 Legal Services 629,505 

8 672,200 672,200 Audit Services 640,444 

9 1,437,100 1,437,100 Analysis and Planning 1,342,299 

10 3,155,000 507,900 3,662,900 Ontario Building Services 3,626,776 

19,006,300 1,708,500 20,714,800 20,172,274 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 26,499 

S 12,806 12,806 Minister without Portfolio Salary, the 

Executive Council Act 3,135 

S 993 993 Parliamentary Assistant's Salary, the 

Executive Council Act 1 ,743 

TOTAL FOR MINISTRY 
19,045,603* 1,708,500 20,754,103 ADMINISTRATION 20,203,651 

Program description: 

The objective of this program which includes the Minister, Deputy Minister, Affirmative Action office and Cor- 
porate Resources Management group, is to establish Ministry objectives, priorities, directions, control mechanisms, 
and reporting and management standards and to provide management and operational support services to all compo- 
nents of the Ministry. 

In addition, this program develops policies and standards governing new building construction, construction 
materials, and renovations. It also includes administration of the Ontario Building Code and the Plumbing Code. 

♦Includes Special Warrant of $6,400,000. 

**Transferred to the Ministry of Municipal Affairs by Certificate of Management Board of Cabinet. 



PUBLIC ACCOUNTS, 1985-86 



4-217 



MINISTRY OF HOUSING — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 2601 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1 ) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from own Ministry 
activities 

Statutory Appropriations 

Minister's Salary 

Minister without Portfolio Salary . . . 
Parliamentary Assistant's Salary 

Information Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from own Ministry 
activities 

Financial Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from own Ministry 
activities 

Personnel Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 
and activities 



1,333,666 
265,517 
167,947 
416,692 
327,601 

2,511,423 

73,800 

2,437,623 



26,499 
3,135 

1,743 



682,997 
112,014 

41 ,298 
1,802,895 

69,217 

2,708,421 

672,400 
2,036,021 



2,332,366 

331,878 

63,736 

36,350 

161,834 

2,926,164 

1,693,600 

1,232,564 



1,813,652 
193,829 

53,730 
213,293 

71,181 

2,345,685 

1,543,664 
802,021 



Supply and Office Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from own Ministry 
activities 

Systems Development Services (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from own Ministry 
activities 

Legal Services (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from own Ministry 
activities 

Audit Services (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from own Ministry 
activities 

Analysis and Planning (Item 9) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payment 
Intergovernmental Committee on Urban 
and Regional Research 



1 ,361 ,676 
211,536 
623,174 

1,969,187 
487,647 

4,653,220 

1,901,629 
2,751,591 



1,989,549 
288,543 
376,925 

4,582,550 
450,081 

7,687,648 

3,014,218 
4,673,430 



83,932 

4,344 

29,382 

969,922 

24,025 

1,111,605 

482,100 
629,505 



812,897 
111,520 

77,556 
24,704 
38,767 

1,065,444 

425,000 
640,444 



926,437 
119,954 

16,848 
147,493 

30,062 



101,505 
1,342,299 



PUBLIC ACCOUNTS, 1985-86 



4-219 






MINISTRY OF HOUSING — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 2601 — Continued 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Ontario Building Services (Item 10) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Transfer payment 
Municipal building regulations 
improvements 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 



1 ,538,225 
202,945 
251,911 

1,334,613 
139,425 



159,657 
3,626,776 



20,203,651 






4-220 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF HOUSING — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

V ^ E Management PROGRAM AND ACTIVITIES Actual 

Tt Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

2602 COMMUNITY PLANNING 

PROGRAM 

1 533,400 (533,400) Program Administration 

2 13,018,900 (13,018,900) Plans Administration 

3 762,300 (762,300) Local Planning Policy 

4 17,874,800 (17,874,800) Community Renewal 

5 4,221,300 (4,221,300) Community Planning Advisory Services . 

6 1,283,600 (1,283,600) Research and Special Projects 

TOTAL FOR COMMUNITY 

37,694,300* (37,694,300)** PLANNING 

Program description: 

This program maintains and operates a legislative process through which provincial, municipal and private sector 
community planning objectives can be achieved. It fosters a comprehensive approach to planning and development 
supportive of community needs. 

* Includes Special Warrant of $6,500,000. 

**$37,694,300 transferred to the Ministry of Municipal Affairs including $31 ,194,300 transferred by Certificate of 
Management Board of Cabinet. 



4-222 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF HOUSING — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

and Management PROGRAM AND ACTIVITIES Actual 

.. Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

2603 REAL ESTATE PROGRAM 

1 1,653,100 1,653,100 Program Administration 1,585,117 

2 7,585,000 7,585,000 Ontario Land Corporation 5,432,448 

3 1 ,258,800 46,400 1 ,305,200 Land Operations 1 ,279,997 

4 1,381,800 1,381,800 Marketing and Sales 1,325,859 

5 1,046,500 1,046,500 Planning and Development 1,018,000 

6 2,101,400 2,101,400 Mortgage Administration and Services .. 1,956,753 
15,026,600* 46,400 15,073,000 TOTAL FOR REAL ESTATE 12,598,174 

Program description: 

The objectives of this program are to realize the investment of the Province of Ontario in the mortgages, land and 
other assets held by the Ontario Land Corporation and Ontario Mortgage Corporation, by the management, develop- 
ment and sale of these assets to the private and public sectors and to administer mortgage-related programs on behalf 
of the Province. 

♦Includes Special Warrant of $3,600,000. 



PUBLIC ACCOUNTS, 1985-86 



4-223 



MINISTRY OF HOUSING — Continued 

REAL ESTATE PROGRAM — VOTE 2603 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Ontario Land Corporation (Item 2) 

Acquisition/Construction of physical 

assets 

Transfer payment 

Interest subsidies to reduce payments for 

home owners 

Other transactions 

Ontario Rental Construction Loan 

Program 

Non-Budgetary Expenditure 

Advances to Ontario Land Corporation 



Land Operations (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Marketing and Sales (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



1,180,025 
173,387 

32,250 
105,830 

93,625 

1,585,117 



190,131 
65,307 

420,000 

4,757,010 

5,432,448 



899,700 
137,913 

54,909 
135,352 

52,123 

1,279,997 



1 ,008,908 

142,988 

93,045 

43,826 

37,092 

1,325,859 



Planning and Development (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Mortgage Administration and Services 
(Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

TOTAL FOR REAL ESTATE 
PROGRAM 



749,022 

110,270 

65,853 

77,424 

15,431 

1,018,000 



1,172,838 

181,869 

43,066 

506,035 

52,945 

1,956,753 



12,598,174 



4-224 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF HOUSING — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



2604 

1 15,636,300 

2 198,622,500 



214,258,800* 



15,636,300 
198,622,500 
214,258,800 



COMMUNITY HOUSING PROGRAM 

Program Administration 9,102,826 

Ontario Housing Corporation 189,713,528 



TOTAL FOR COMMUNITY HOUSING 198,816,354 



Program description: 

This program responds to the housing needs of Ontario residents in co-operation with the private sector, other 
ministries, and other levels of government. Activities encompass policies and programs covering all aspects of the 
housing market, including the direct delivery, maintenance, and administration of social housing for low- and mod- 
est-income families, senior citizens, and handicapped persons, to ensure access to appropriate and affordable shelter. 
Technical and administrative support is available to local community groups to assist them in the development and 
management of special housing. Concerns in the private rental and ownership market (new supply, conservation and 
making better use of the existing stock) are addressed through research and policy and program initiatives, all 
designed to improve market conditions and help the market to operate more efficiently. 



♦Includes Special Warrant of $45,961 ,000. 



PUBLIC ACCOUNTS, 1985-86 



4-225 



MINISTRY OF HOUSING — Continued 

COMMUNITY HOUSING PROGRAM — VOTE 2604 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 


$ 


Rental assistance pay- 




$ 








ments for units in pri- 










1,199,404 


vate and co-operative 












Employee benefits 




161,959 


non-profit housing 






Transportation and communication .... 


187,753 


projects 


$ 4,777,681 




Services 




1,672,802 


Advisory support grants 






Supplies and equipment .... 




140,392 


— Management and 






Transfer payments 






development assis- 






Ontario Association of Property 




tance to non-profit 

groups 

Ontario rental construc- 






Standards Officers 




20,000 


55,000 




Other transactions 






Canada-Ontario Rental 
Supply Plan 


$5,400,274 




tion grants 

Provincial share of loss 


2,225,096 




Interest payments to 
Canada Mortgage and 






on housing opera- 
tions, family and 






Housing Corporation 
on advances of Pro- 






senior citizen housing 
Munici- 






vincial share of pay- 






palities $50,184,954 






ments under Canada- 
Ontario Rental Sup- 






Other . 71,222,751 


121,407,705 




ply Plan 


70,605 




Provincial share of 






Ontario Home Renewal 






Rural Housing Capital 






Program — financial 






Program 


2,549,534 




assistance to individ- 






Provincial share of com- 






uals in unorganized 






mercial rent supple- 






territories 


249,637 


5,720,516 
9,102,826 


ment payments 
Munici- 
palities $ 1,284,159 
Other . 18,400,052 


19,684,211 




Ontario Housing Corporation 


(Item 2) 




Provincial share of com- 






Salaries and wages 




7,822,613 


munity sponsored rent 
supplement payments 
Munici- 






Employee benefits 




1,143,592 






Transportation and communication .... 


41 ,766 






Services 




10,340,656 


palities $ 3,489,983 






Supplies and equipment .... 




120,310 


Other . 3,560,578 


7,050,561 


166,468,713 


Acquisition/Construction of physical 










assets 




439,069 


Other transactions 
Non-residential rental 






Transfer payments 






Grants to municipalities 






conversion loans . . . 


$11,174,535 




to assist in the prepar- 






Incentive loans for 






ation of housing policy 






municipal non-profit 






statements and hous- 






housing 


1,032,936 


12,207,471 


ing needs 










198,584,190 


requirements 


$145,844 




Net interest expense 




6,117,987 


Grant to City of 


Less: Recoveries from administrative 




Toronto for non-profit 

housing 

Incentive grants for 


800,000 




expenses charged to operations 


16,182,167 








188,520,010 


municipal non-profit 






Non-Budgetary Expenditure 






housing 


65,000 




Advances to Ontario Housing 




Rent reduction grants 
Munici- 
palities $5,798,822 






Corporation 




1,193,518 










189,713,528 


Other . 1,909,259 


7,708,081 




TOTAL FOR COMMUNITY 










ING PROGRAM .... 




198,816,354 











4-226 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF HOUSING — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



2605 

1 802,845,700 (802,845,700) 
802,845,700* (802,845,700;* 



MUNICIPAL AFFAIRS PROGRAM 

Municipal Affairs 

TOTAL FOR MUNICIPAL AFFAIRS 



Program description: 

This program maintains and develops provincial-municipal liaison, and coordinates a division of responsibilities 
between provincial and municipal levels of government. It recommends appropriate financial capacity to meet munici- 
pal needs, transfers substantial provincial funds to support municipal resources and promotes a viable system of local 
decision-making, including adequate municipal management capacity. 



♦Includes Special Warrant of $371,700,000. 

** $802, 845 ,700 transferred to the Ministry of Municipal Affairs including $431,145,700 transferred by Certificate of 
Management Board of Cabinet. 



4-228 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF HOUSING — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



2606 

1 7,703,500 

7,703,500* 



RESIDENTIAL TENANCY PROGRAM 

199,500 7,903,000 Residential Tenancy Commission 



199,500 



7,903,000 



TOTAL FOR RESIDENTIAL 
TENANCY 



7,885,182 



7,885,182 



Program description: 

This program provides for the administration of the Residential Tenancies Act, which regulates rent adjustments 
in residential rental housing. It also provides information on the Landlord and Tenant Act, which governs other land- 
lord-tenant matters. 



♦Includes Special Warrant of $1 ,879,000. 



PUBLIC ACCOUNTS, 1985-86 



4-229 



MINISTRY OF HOUSING — Concluded 

RESIDENTIAL TENANCY PROGRAM — VOTE 2606 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Residential Tenancy Commission (Item 1) $ 

Salaries and wages 5,769,198 

Employee benefits 837,540 

Transportation and communication .... 828,384 

Services 221,383 

Supplies and equipment 228,677 

TOTAL FOR RESIDENTIAL TEN- 
ANCY PROGRAM 7,885,182 



4-230 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF HOUSING 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



REIMBURSEMENTS OF EXPENDITURES 

Ontario Renter-Buy Program — recoveries 

Ontario Rental Construction Loans 

Incentive grants and loans 

Ontario Home Renewal Program — individuals in unorganized territories 

Ontario Home Renewal Program — municipalities 

Rental Rehabilitation Pilot Project 

Residential Rental Conversion Project 

Non-Residential Rental Conversion Project 



FEES, LICENCES AND PERMITS 

SALES AND RENTALS 

Residential Tenancy Commission 
Other 



RECOVERY OF PRIOR YEARS' EXPENDITURES 

Home Buyers Grants 

Other 



MISCELLANEOUS 

Municipal contribution toward "Inspector and the House" course fees for 

municipal building officials 43,500 29,750 

Municipal contribution toward "Legal Processes and Responsibilities" course 

fees for municipal building officials 

Other 



TOTAL BUDGETARY REVENUE 



1986 


1985 


$ 


$ 


7,819,092 


3,830,482 


1,194,000 




1,054,411 


942,539 


239,178 


254,284 


237,501 


108,020 


88,889 


23,297 


45,142 


1,105 


28,000 




10,706,213 


5,159,727 


2,210 


3,016 


20,697 




355 




21,052 





13,104 


17,279 


13,233 


35,376 


26,337 


52,655 



19,850 
8,338 


674 


71,688 
10,827,500 


30,424 
5,245,822 



STATEMENT OF DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 

for the year ended March 31, 1986 

1986 1985 

$ $ 

Ontario Housing Corporation — deposit account 42,051 49,438 

TOTAL DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS .. . 42,051 49,438 



MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 

PAGE 

Statement of Expenditure 

Ministry Administration 4-234 

Industry 4-236 

Trade 4-238 

Ontario Development Corporations 4-240 

Innovation and Technology 4-242 

Statutory 4-234, 4-240 

Summary 4-233 

Statement of Budgetary Revenue 4-244 



4-231 



PUBLIC ACCOUNTS, 1985-86 4-233 

MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



10R4 rs 1985-86 

: ; , PROGRAMS 

Actual 



10,361 ,577 Ministry Administration 

12,265,819 Industry 

22,854,667 Trade 

55,432,777 Ontario Development Corporations 

5,533,884 Innovation and Technology 



106,448,724 Ministry Total 



ACCOUNTING CLASSIFICATION 

79,469,457 Total Budgetary Expenditure 

26,979,267 Total Non-Budgetary Expenditure 



106,448,724 



Appropria- 
tions 


Actual 


$ 


$ 


11,097,298 


11,025,207 


37,584,200 


36,849,321 


27,128,400 


26,881,813 


54,820,600 


58,598,059 


7,609,300 


7,466,392 


138,239,798* 


140,820,792 


110,639,798 


85,220,792 


27,600,000 


55,600,000 


138,239,798 


140,820,792 



Includes Special Warrant of $17,500,000. 



4-234 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

^* Management PROGRAM AND ACTIVITIES Actual 

,, Estimates Board Total 

Item . . 

Approvals 

3» j» j> J 

2401 MINISTRY ADMINISTRATION 

PROGRAM 

1 1,489,600 1,489,600 Main Office 1,478,239 

2 1,250,400 41,400 1,291,800 Financial Services 1,267,486 

3 1,075,600 10,100 1,085,700 Supply and Office Services 1,085,456 

4 863,000 55,500 918,500 Personnel Services 914,116 

5 1,454,400 86,100 1,540,500 Information Services 1,540,489 

6 489,500 36,300 525,800 Audit Services 503,902 

7 1,738,700 125,100 1,863,800 Analysis and Planning 1,861,436 

8 652,500 652,500 Legal Services 652,300 

9 1,609,100 85,000 1,694,100 Systems Development Services 1,685,128 

10,622,800 439,500 11,062,300 10,988,552 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 26,499 

S 1 ,614 1 ,614 Minister Without Portfolio Salary, the 

Executive Council Act 1 ,969 

S 7,880 7,880 Parliamentary Assistant's Salary, the 

Executive Council Act 8,187 

TOTAL FOR MINISTRY 

10,657,798* 439,500 11,097,298 ADMINISTRATION 11,025,207 

Program description: 

This program provides administrative, information, legal, corporate planning and other support services for the 
operational programs and certain agencies of the Ministry of Industry, Trade and Technology and administrative sup- 
port services to the Ministry of Tourism and Recreation and a number of its agencies. 

"Includes Special Warrant of $2,800,000. 



PUBLIC ACCOUNTS, 1985-86 



4-235 



MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 2401 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Relief to business re 

natural disasters ... $ 4,980 

Special Grants in Sup- 
port of Industry and 
Trade Development . 25,000 



Statutory Appropriations 

Minister's Salary 

Minister Without Portfolio Salary . . . 
Parliamentary Assistant's Salary .... 

Financial Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Supply and Office Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Personnel Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Information Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less Recoveries from other activities . 



836,885 
179,172 
134,941 
161,023 
136,238 



29,980 



1 ,478,239 


26,499 
1,969 

8,187 


734,012 
105,464 
31 ,306 
204,400 
192,304 


1,267,486 


765,422 
117,120 
57,633 
96,386 
48,895 


1,085,456 


696,986 
92,189 
24,810 
64,628 
35,503 


914,116 


781 ,598 

89,411 

172,384 

751,097 

87,800 


1,882,290 
341 ,801 


1 ,540,489 



Audit Services (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Analysis and Planning (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Legal Services (Item 8) 

Transportation and communication 

Services 

Supplies and equipment 

Systems Development Services (Item 9) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 



393,401 

58,805 

31,172 

8,789 

11,735 



503,902 


1,250,616 

148,044 

76,756 

327,015 

59,005 


1,861,436 


3,019 

629,070 

20,211 


652,300 


936,192 
118,001 
51,621 
414,323 
164,991 


1,685,128 


11,025,207 



4-236 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

^^ Management PROGRAM AND ACTIVITIES Actual 

ft Estimates Board Total 

Item . , 

Approvals 

3> 3> 3> 5> 

2402 INDUSTRY PROGRAM 

1 275,000 275,000 Program Administration 227,866 

2 4,122,500 4,122,500 Small Business 3,616,406 

3 2,149,600 23,631,700 25,781,300 Industrial Investment 25,737,964 

4 3,316,200 3,316,200 Domestic Marketing 3,256,215 

5 3,810,700 278,500 4,089,200 Domestic Offices 4,010,870 

13,674,000* 23,910,200 37,584,200 TOTAL FOR INDUSTRY 36,849,321 

Program description: 

This program promotes to all Ontario business the establishment, growth, efficiency and improved capability to 
produce and distribute commodities or provide services, and to upgrade the utilization of new technology, in order to 
persuade industries and small business to expand domestic trade, increase investment and strengthen the competitive- 
ness of their industrial base. 

includes Special Warrant of $3,500,000. 



I 



PUBLIC ACCOUNTS, 1985-86 



4-237 



MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY — Continued 

INDUSTRY PROGRAM — VOTE 2402 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Small Business (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grant to Hamilton Busi- 
ness Advisory Centre 

— Operations $ 25,000 

Conference Incentive 
Fund 120,000 

Less: Recoveries from 
other Ministries 

Industrial Investment (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Non-Budgetary Expenditure 
Loans — Automotive 
Parts Invest- 
ment Fund . . 
— Industrial 
Assistance . . 



$ 3,500,000 
20,000,000 



104,748 
28,999 
13,915 
62,014 
18,190 



227,866 



1,183,581 
160,141 
244,665 

2,322,421 
162,096 



145,000 
4,217,904 

601,498 
3,616,406 



1,207,087 

159,281 

300,241 

508,845 

72,860 

2,248,314 
10,350 

2,237,964 



23,500,000 

25,737,964 



Domestic Marketing (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Domestic Offices (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

TOTAL FOR INDUSTRY 
PROGRAM 



1,441,365 
206,904 
355,341 

1,058,679 
211,670 

3,273,959 
17,744 

3,256,215 



2,855,111 
445,740 
474,853 
102,152 
133,014 

4,010,870 



36,849,321 



4-238 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

V ^ E Management PROGRAM AND ACTIVITIES Actual 

fi Estimates Board Total 

Item . . 

Approvals 

j> j> j> j> 

2403 TRADE PROGRAM 

1 525,900 525,900 Program Administration 490,907 

2 12,543,400 878,700 13,422,100 International Marketing 13,420,063 

3 1,555,200 113,700 1,668,900 Ontario International Corporation 1,654,011 

4 9,180,300 2,331,200 11,511,500 International Office 11,316,832 

23,804,800* 3,323,600 27,128,400 TOTAL FOR TRADE 26,881,813 

Program description: 

This program provides direct assistance to Ontario companies to develop and expand export activities to increase 
export sales; and to potential foreign investors to generate investment in the Province in order to expand international 
trade and increase investment in Ontario. 

includes Special Warrant of $5,700,000. 



PUBLIC ACCOUNTS, 1985-86 



4-239 



MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY — Continued 

TRADE PROGRAM — VOTE 2403 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

International Marketing (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 

Export Success Fund . . $5,684,007 

Export Success Fund 
Repayable Grants . . 508,029 

Export Development 
Fund 251,275 



304,329 
39,008 
34,767 
67,501 
45,302 



490,907 



Less Recoveries from other Ministries 



2,154,662 

267,579 

1,862,836 

4,046,015 

278,437 



6,443,311 

15,052,840 

1,632,777 

13,420,063 



Ontario International Corporation 
(Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

International Offices (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 



TOTAL FOR TRADE PROGRAM 



863,793 
116,933 
326,554 
299,709 
47,022 



1,654,011 



1,998,201 

243,982 

1,859,079 

6,670,430 

545,140 

11,316,832 

26,881,813 






4-240 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 

Appropriations 

V ^ E Management PROGRAM AND ACTIVITIES Actual 

1t Estimates Board Total 

Item A . 

Approvals 

J J j» J 

2404 ONTARIO DEVELOPMENT 

CORPORATIONS PROGRAM 

1 12,538,000 463,600 13,001,600 Ontario Development Corporation 10,721,889 

2 3,233,000 3,233,000 Northern Ontario Development 

Corporation 2,336,754 

3 4,736,000 4,736,000 Eastern Ontario Development 

Corporation 3,188,460 

20,507,000 463,600 20,970,600 16,247,103 

S 16,000,000 16,000,000 Ontario Development Corporation, the 

Development Corporations Act 18,014,220 

S 3,800,000 3,800,000 Losses on loans, the Financial 

Administration Act 5,512,432 

S 5,800,000 5,800,000 Northern Ontario Development 

Corporation, the Development 
Corporations Act 4,995,865 

S 1,250,000 1,250,000 Losses on loans, the Financial 

Administration Act 2,558,799 

S 5,800,000 5,800,000 Eastern Ontario Development 

Corporation, the Development 

Corporations Act 7,589,915 

S 1,200,000 1,200,000 Losses on loans, the Financial 

Administration Act 3,679,725 

TOTAL FOR ONTARIO 
54,357,000* 463,600 54,820,600 DEVELOPMENT CORPORATIONS 58,598,059"' 

Program description: 

This program fosters innovation, job creation and regional development by providing consulting and financial 
assistance to Ontario's entrepreneurs. 

Note: The original estimates included $6,250,000 under voted appropriations for losses on loans relating to the Devel- 
opment Corporations. Subsequently it was determined that losses on loans should appear as Statutory items under 
Section 5 of the Financial Administration Act and have been re-allocated under Statutory Appropriations. 

* Includes Special Warrant of $3,700,000. 

** Includes $2,840,373 Extraordinary Adjustment regarding uncollectable debts. 



PUBLIC ACCOUNTS, 1985-86 



4-241 



MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY — Continued 

ONTARIO DEVELOPMENT CORPORATIONS PROGRAM— VOTE 2404 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Ontario Development Corporation 

(Iteml) $ 

Salaries and wages 4,987,639 

Employee benefits 805,754 

Transportation and communication .... 327,659 

Services 410,268 

Supplies and equipment 220,023 

Transfer payments 

Guarantee Subsidy 176,147 

Other transactions 

Guarantees honoured . $ 1,564,399 

Interest incentive .... 2,230,000 3,794,399 

10,721,889 

Statutory Appropriations 

Losses on Loans 5,512,432 

Non-Budgetary Expenditure 
Loan Program 18,014,220 

Northern Ontario Development 
Corporation (Item 2) 

Salaries and wages 511,627 

Employee benefits 98,682 

Transportation and communication .... 198,907 

Services 62,828 

Supplies and equipment 5,574 

Transfer payment 

Guarantee Subsidy 14,136 

Other transactions 

Interest incentive 1,445,000 

2,336,754 

Statutory Appropriations 

Losses on Loans 2,558,799 

Non-Budgetary Expenditure 
Loan Program 4,995,865 



Eastern Ontario Development 

Corporation (Item 3) $ 

Salaries and wages 369,190 

Employee benefits 54,412 

Transportation and communication .... 101 ,227 

Services 18,198 

Supplies and equipment 11,311 

Transfer payments 

Guarantee Subsidy ... $ 226,316 

Eastern Ontario Subsid- 
iary Agreement .... 867,806 1,094,122 

Other transactions 
Interest incentive 1,540,000 

3,188,460 

Statutory Appropriations 

Losses on Loans 3,679,725 

Non-Budgetary Expenditure 
Loan Program 7,589,915 

TOTAL FOR ONTARIO DEVELOP- 
MENT CORPORATIONS 
PROGRAM 58,598,059* 



""Includes $2,840,373 Extraordinary Adjustment 
regarding uncollectable debts. 



4-242 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 







Appropriations 




PROGRAM AND ACTIVITIES 




VOTE " 

and 
Item 


Estimates 


Management 

Board 

Approvals 


Total 


Actual 




$ 


$ 


$ 




$ 


2405 








INNOVATION AND TECHNOLOGY 
PROGRAM 




1 


1,943,000 


1 ,290,300 


3,233,300 


Innovation and Technology Development 


3,090,392 


2 


4,376,000 
6,319,000* 




4,376,000 
7,609,300 


Ontario Research Foundation 

TOTAL FOR INNOVATION AND 
TECHNOLOGY 


4,376,000 




1 ,290,300 


7,466,392 



Program description: 

This program conducts studies, develops policy, and co-ordinates the activities of the Ontario Technology Cen- 
tres, the Idea Corporation and the Ontario Research Foundation in order to improve the competitiveness of Ontario's 
industry through the application of new technology. 



♦Includes Special Warrant of $1 ,800,000. 



PUBLIC ACCOUNTS, 1985-86 



4-243 



MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY — Concluded 

INNOVATION AND TECHNOLOGY PROGRAM — VOTE 2405 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Innovation and Technology Development 
(Iteml) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
IDEA Corporation 

Operations $2,000,000 

Ontario Centres for 
Technology 

Micro Electronics . . 3,066,000 

CAD/CAM and Robotics 4,667,083 
Automobile Parts . . 2,300,000 

Food Processing ... 1,908,518 

Resource Machinery 3,913,876 

Innovation Centres . 2,280,500 

Technology Diffusion 
Training 423,680 

Less: Recoveries from other Ministries 

Non-Budgetary Expenditure 
Bio Technology Development 



695,872 

74,336 

96,677 

621,559 

101,948 



20,559,657 

22,150,049 
20,559,657 

1 ,590,392 

1 ,500,000 
3,090,392 



Ontario Research Foundation (Item 2) 

Transfer payments 
Grants to Ontario Research Foundation 

General 

Capital equipment 



TOTAL FOR INNOVATION AND 
TECHNOLOGY PROGRAM . . 



3,700,000 
676,000 

4,376,000 



7,466,392 






4-244 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF INDUSTRY, TRADE AND TECHNOLOGY 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Product design and development program 
Secondments 

REIMBURSEMENTS OF EXPENDITURES 

Development Corporations — salaries 

Export Success Fund — repayable grants 

Municipality of Metro Toronto 

FEES, LICENCES AND PERMITS 

Annual guarantee fee — Massey-Ferguson 

Conference and seminar fees 

SALES AND RENTALS 

New York Office rental 

San Francisco Office rental 

Other 

RECOVERY OF PRIOR YEARS' EXPENDITURES 
Refund of costs — The Development Corporations 

Refunds from suppliers 

Intern Program 

Export Success Funds 

Ontario Centre for Automotive Parts Technology 
Other 

MISCELLANEOUS 

TOTAL BUDGETARY REVENUE 



1986 

$ 


1985 

$ 




153,745 
147,718 




301,463 


1,093,040 
5,270 
5,500 


790,219 


1,103,810 


790,219 


375,000 

7,240 


187,500 

7,207 


382,240 


194,707 


231,636 
9,704 


131,242 
1,900 


241 ,340 


133,142 


1,228,387 
155,717 
30,575 
27,885 
94,178 
25,904 


2,497,360 
38,899 

27,099 


1 ,562,646 


2,563,358 


44,108 


73,426 


3,334,144 


4,056,315 



MINISTRY OF INTERGOVERNMENTAL AFFAIRS 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 






PAGE 

Statement of Expenditure 

Ministry Administration 4-248 

Intergovernmental Relations 4-250 

Statutory 4-248 

Summary 4-247 

Statement of Budgetary Revenue 4-252 









PUBLIC ACCOUNTS, 1985-86 4-247 

MINISTRY OF INTERGOVERNMENTAL AFFAIRS 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1Q84 8S 1985-86 

1 ; 84_0 f PROGRAMS 

Actual Appropria- 



*Includes Special Warrant of $1 ,980,000. 



tions 



Actual 



1,306,673 Ministry Administration 1,460,593 1,402,691 

7,358,710 Intergovernmental Relations 6,565,600 6,508,343 



!,665,383 Ministry Total 8,026,193* 7,911,034 



ACCOUNTING CLASSIFICATION 

8,665,383 Total Budgetary Expenditure 8,026,193 7,911,034 



4-248 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF INTERGOVERNMENTAL AFFAIRS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 

Appropriations 

V ^j E Management PROGRAM AND ACTIVITY 

T „ Estimates Board Total 

Item A , 

Approvals 

$ $ $ 

701 MINISTRY ADMINISTRATION 

PROGRAM 

1 1,042,900 416,700 1,459,600 Main Office 

1,042,900 416,700 1,459,600 

S Minister's Salary, the Executive Council 

Act 

S 993 993 Parliamentary Assistant's Salary, the 

Executive Council Act 

TOTAL FOR MINISTRY 

1,043,893* 416,700 1,460,593 ADMINISTRATION 

Program description: 

This program provides the direction and central services to assist in the Ministry's objectives. 

"Includes Special Warrant of $263,000. 



Actual 



,398,705 



,398,705 
2,977 
1,009 



,402,691 



PUBLIC ACCOUNTS, 1985-86 



4-249 






MINISTRY OF INTERGOVERNMENTAL AFFAIRS — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 701 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Statutory Appropriations 

Minister's Salary 

Parliamentary Assistant's Salary 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 



916,580 
143,330 

82,665 
190,776 

65,354 



1,398,705 



2,977 
1,009 



1 ,402,691 



4-250 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF INTERGOVERNMENTAL AFFAIRS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

and Management PROGRAM AND ACTIVITIES Actual 

.„ _ Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

702 INTERGOVERNMENTAL 

RELATIONS 
PROGRAM 

1 1,343,400 227,100 1,570,500 Federal-Provincial Relations 1,535,426 

2 2,629,600 958,100 3,587,700 International Relations 3,586,624 

3 834,200 573,200 1,407,400 Protocol Services 1,386,293 

TOTAL FOR 

INTERGOVERNMENTAL 

4,807,200* 1,758,400 6,565,600 RELATIONS 6,508,343 

Program description: 

This program provides analysis, advice and operations in three main areas: Ontario's relationships with the Gov- 
ernment of Canada and other provincial governments; Ontario's international relations and participation in Canadian 
international activities; and the Province's protocol aims and services. 

'Includes Special Warrant of $1 ,717,000. 



PUBLIC ACCOUNTS, 1985-86 



4-251 



MINISTRY OF INTERGOVERNMENTAL AFFAIRS — Concluded 

INTERGOVERNMENTAL RELATIONS PROGRAM — VOTE 702 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Federal-Provincial Relations (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Canadian Intergovern- 
mental Conference 

Secretariat $426,012 

Institute of Intergovern- 
mental Relations . . . 17,500 



International Relations (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Transfer payments 

Less: Recoveries from other Ministries 



Policy and Operations 




Salaries and \ 


ivages $ 


548,997 


Employee benefits 


59,029 


Transportation and 




communication 


108,972 


Services . . 




116,631 


Supplies and 


equipment . 


27,037 


Transfer payments 




Asia 






Pacific 






Founda- 






tion . . 


$200,000 




Interna- 






tional 






Disaster 






Relief . 


1,089,382 




Holland 






Libera- 






tion Pil- 






grimage 






of the 






Toronto 






Scottish 






Regi- 






mental 






Associa- 






tion . . 


45,000 1 


,334,382 



Less: Recoveries from 
other Ministries . . 



2,195,048 



816,015 
97,484 
77,389 
47,958 
53,068 



443,512 



1,535,426 



780,249 
83,460 
301,194 
984,279 
107,834 
1,334,382 

3,591,398 
4,774 

3,586,624 



4.774 



2,190,274 



Overseas Offices 

Salaries and wages $231,252 

Employee benefits 24,431 

Transportation and 

communication 192,222 

Services 867,648 

Supplies and equipment . 80,797 



,396,350 





3,586,624 


Protocol Services (Item 3) 




Salaries and wages 


266,737 


Employee benefits 


26,886 
168,230 
834,235 


Transportation and communication .... 
Services 


Supplies and equipment 


77,399 


Transfer payments 

The Pauline McGibbon 
Award $ 5,000 

Canadian Cystic Fibro- 
sis Foundation 2,000 

The Royal Visit Chil- 
dren Fund 10,000 


17,000 


Less: Recoveries from other Ministries 


1,390,487 
4,194 




1,386,293 


TOTAL FOR INTERGOVERNMEN- 
TAL RELATIONS PROGRAM . . 


6,508,343 



4-252 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF INTERGOVERNMENTAL AFFAIRS 
STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 

1986 1985 

$ $ 

GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Royal Visit Charter Flight costs 23,034 

REIMBURSEMENTS OF EXPENDITURES 7,143 1 

SALES AND RENTALS 

Vehicle 13,983 

RECOVERY OF PRIOR YEARS' EXPENDITURE 10,834 4,928 



TOTAL BUDGETARY REVENUE 24,817 35,105 



JUSTICE POLICY 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Justice Policy 4-256 

Statutory 4-256 

Summary 4-255 

Statement of Budgetary Revenue 4-258 



4-253 



PUBLIC ACCOUNTS, 1985-86 4-255 

JUSTICE POLICY 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 ' 1985-86 

X *7 , PROGRAM — ; 

Actual Appropna- 



*Includes Special Warrant of $350,000. 

The Provincial Secretariat for Justice Policy was wound up as of June 26, 1985. 



tions 



Actual 



1,430,016 Justice Policy 1,377,714 457,207 



1,430,016 Ministry Total 1,377,714* 457,207 



ACCOUNTING CLASSIFICATION 

1,430,016 Total Budgetary Expenditure 1,377,714 457,207 



4-256 PUBLIC ACCOUNTS, 1985-86 

JUSTICE POLICY — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 

Appropriations 

VOTE 

^* Management PROGRAM AND ACTIVITY Actual 

l4 Estimates Board Total 

Item . . 

Approvals 

3> 3> 3> J 

1501 JUSTICE POLICY PROGRAM 

1 1,374,500 1,374,500 Justice Policy 453,867 

1,374,500 1,374,500 453,867 

S 3,214 3,214 Minister's Salary, the Executive Council 

Act 3,340 

1,377,714* 1,377,714 TOTAL FOR JUSTICE POLICY 457,207 

Program description: 

This Cabinet Committee, chaired by the Provincial Secretary for Justice, is responsible for the development and 
co-ordination of policy recommendations within the Justice Policy field. 

"Includes Special Warrant of $350,000. 



PUBLIC ACCOUNTS, 1985-86 



4-257 



JUSTICE POLICY — Concluded 

JUSTICE POLICY PROGRAM — VOTE 1501 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Justice Policy (Item 1) $ 

Salaries and wages 239,129 

Employee benefits 131,023 

Transportation and communication .... 18,282 

Services 20,112 

Supplies and equipment 2,836 

Transfer payments 42,485 

Statutory Appropriation 

Minister's Salary 

TOTAL FOR JUSTICE POLICY 

PROGRAM 457,207 



453,867 



3,340 



4-258 PUBLIC ACCOUNTS, 1985-86 

JUSTICE POLICY 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 
Interchange Canada Agreement 
Young Offenders Agreement . . 



RECOVERY OF PRIOR YEARS' EXPENDITURES 
TOTAL BUDGETARY REVENUE 



1986 

$ 


1985 

$ 


36,972 


22,723 
3,750,000 


36,972 


3,772,723 


228 


215 


37,200 


3,772,938 



MINISTRY OF LABOUR 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Ministry Administration 4-262 

Industrial Relations 4-264 

Labour Relations Board 4-266 

Occupational Health and Safety 4-268 

Employment Standards 4-270 

Human Rights Commission 4-272 

Workers' Compensation Advisory Program 4-274 

Statutory 4-262, 4-268, 4-270 

Summary 4-261 

Statement of Budgetary Revenue 4-276 

Statement of Deposits to Trust and Special Purpose Accounts 4-276 



4-259 



PUBLIC ACCOUNTS, 1985-86 



4-261 



MINISTRY OF LABOUR 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



PROGRAMS 



1985-86 



Appropria- 
tions 



Actual 






12,124,983 
7,114,874 
4,698,505 

37,338,051 
6,922,920 
4,849,296 

73,048,629 



71,734,469 

1,314,160 

73,048,629 



Ministry Administration 
Industrial Relations 
Labour Relations Board 
Occupational Health and Safety 
Employment Standards 
Human Rights Commission 
Workers' Compensation Advisory 
Ministry Total 

ACCOUNTING CLASSIFICATION 
Total Budgetary Expenditure 
Total Non-Budgetary Expenditure 



13,220,184 


12,956,832 


7,893,500 


7,478,033 


5,109,000 


5,107,440 


39,050,800 


38,495,948 


7,557,500 


7,521,094 


5,436,400 


5,434,322 


1,613,000 


880,242 



79,880,384* 



78,680,384 

1,200,000 

79,880,384 



77,873,911 



76,547,279 

1,326,632 

77,873,911 



Includes Special Warrant of $16,500,000. 



4-262 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF LABOUR — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

and Management PROGRAM AND ACTIVITIES Actual 

T . Estimates Board Total 

Item . . 

Approvals 

3> 3> 3> 3> 

2501 MINISTRY ADMINISTRATION 

PROGRAM 

1 2,485,200 559,800 3,045,000 Main Office 2,929,931 

2 1,737,600 209,400 1,947,000 Financial Services 1,934,835 

3 3,261,600 625,900 3,887,500 Supply and Office Services 3,869,009 

4 730,200 97,800 828,000 Personnel Services 820,045 

5 600,200 74,200 674,400 Information Services 645,957 

6 762,800 762,800 Analysis and Planning 714,949 

7 464,900 158,600 623,500 Legal Services 613,792 

8 225,100 225,100 Audit Services 200,973 

9 1,087,100 106,400 1,193,500 Systems Development Services 1,192,655 

11,354,700 1,832,100 13,186,800 12,922,146 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 26,499 

S 7,880 7,880 Parliamentary Assistant's Salary, the 

Executive Council Act 8,187 

TOTAL FOR MINISTRY 

11,388,084* 1,832,100 13,220,184 ADMINISTRATION '. 12,956,832 

Program description: 

The objective of this program is to develop effective Ministry policies in line with changing social, economic and 
technological conditions as they relate to its goal(s) and to provide the Ministry with effective management, co-ordi- 
nation and professional expertise in order to optimize the effectiveness of its programs. 

"Includes Special Warrant of $3,043,600. 



PUBLIC ACCOUNTS, 1985-86 



4-263 



MINISTRY OF LABOUR — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 2501 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Blind Workers' 

Compensation $ 4,137 

Grants to organizations 
for promotion of 
improved labour 
relations practices and 
employment 

opportunities 137,643 

Grant to Forty Plus of 
Canada 25,000 



Less: Recoveries from other Ministries 



Statutory Appropriations 

Minister's salary 

Parliamentary Assistant's salary .... 

Financial Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Supply and Office Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Personnel Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Transfer payments 
Grants for Experience '85 Projects . 

Less: Recoveries from other Ministries 



General Personnel Services 

Salaries and wages $617,802 

Employee benefits 90,090 

Transportation and 

communication 30,871 

Services 50,982 

Supplies and equipment . 30,300 



1,525,956 
353,989 
166,975 
591,401 
169,830 



166,780 



2,974,931 
45,000 

2,929,931 



26,499 
8,187 



1,248,900 

171,847 

362,527 

77,694 

73,867 



1,934,835 



2,887,086 

460,026 

44,577 

254,455 

222,865 

3,869,009 



1,436,281 

126,632 

49,071 

62,471 

32,213 

76,883 

1,783,551 
963,506 

820,045 



820,045 



Experience '85 

Salaries and wages $818,479 

Employee benefits 36,542 

Transportation and 

communication 18,200 

Services 11,489 

Supplies and equipment . 1,913 

Transfer payments 

Grants for Experience 
'85 Projects 76,883 

963,506 
Less: Recoveries from 
other Ministries 963,506 

Information Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Analysis and Planning (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 



Legal Services (Item 7) 
Transportation and communication 

Services 

Supplies and equipment 

Audit Services (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Systems Development Services (Item 9) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 



820,045 



330,377 
50,007 
12,176 

197,919 
55,478 



645,957 



562,848 
53,386 
17,201 
38,773 
42,741 



714,949 



51,571 

489,882 

72,339 



613,792 



175,024 

17,757 

2,974 

843 

4,375 



200,973 



902,174 

154,492 

10,677 

77,716 

47,596 



1,192,655 



12,956,832 



4-264 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF LABOUR — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

^* Management PROGRAM AND ACTIVITIES Actual 

Tt Estimates Board Total 

Item . . 

Approvals 

>p vh 3> $ 

2502 INDUSTRIAL RELATIONS 

PROGRAM 

1 838,500 81,600 920,100 Program Administration 885,528 

2 3,503,700 102,000 3,605,700 Conciliation and Mediation Services 3,586,216 

3 1,489,300 70,000 1,559,300 Office of Arbitration 1,518,760 

4 900,000 900,000 Quality of Working Life 580,056 

5 807,500 100,900 908,400 Public Service Appeal Boards 907,473 

TOTAL FOR INDUSTRIAL 

7,539,000* 354,500 7,893,500 RELATIONS 7,478,033 

Program description: 

This program consists of activities designed to assist in the development and maintenance of harmonious collec- 
tive bargaining relations and generally improved labour-management relations between employers and trade unions, 
thereby reducing the potential for unnecessary and costly workstoppage disruptions to the economy of Ontario. 

'Includes Special Warrant of $1 ,457,200. 



PUBLIC ACCOUNTS, 1985-86 



4-265 



MINISTRY OF LABOUR — Continued 

INDUSTRIAL RELATIONS PROGRAM — VOTE 2502 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Conciliation and Mediation Services 
(Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Office of Arbitration (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 



526,512 
61,514 
16,585 

266,133 
14,784 



885,528 



2,521,037 

367,272 

457,392 

194,916 

45,599 

3,586,216 



654,525 

88,477 

199,635 

553,278 

22,845 

1,518,760 



Quality of Working Life (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Public Service Appeal Boards (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

TOTAL FOR INDUSTRIAL RELA- 
TIONS PROGRAM 



323,005 
54,948 
58,934 
82,415 
60,754 

580,056 



133,039 

13,696 

100,319 

643,843 

16,576 

907,473 



7,478,033 



4-266 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF LABOUR — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITY 



Actual 



2503 



4,497,300 



4,497,300* 



611,700 



611,700 5,109,000 



LABOUR RELATIONS BOARD 
PROGRAM 



5 , 1 09 ,000 Labour Relations Board 



TOTAL FOR LABOUR RELATIONS 
BOARD 



5,107,440 



5,107,440 



Program description: 

Encouragement of the practices and procedures of collective bargaining between employers and trade unions as 
the freely designated representatives of employees, to further harmonious relations between employers and 
employees. 



Includes Special Warrant of $999,100. 



PUBLIC ACCOUNTS, 1985-86 



4-267 



MINISTRY OF LABOUR — Continued 

LABOUR RELATIONS BOARD PROGRAM — VOTE 2503 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Labour Relations Board (Item 1) $ 

Salaries and wages 3,419,659 

Employee benefits 464,544 

Transportation and communication .... 500,817 

Services 462,682 

Supplies and equipment 259,738 

TOTAL FOR LABOUR RELATIONS 

BOARD PROGRAM 5,107,440 



4-268 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF LABOUR — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

^ nd Management PROGRAM AND ACTIVITIES Actual 

i. Estimates Board Total 

Item . , 

Approvals 

$ $ $ $ 

2504 OCCUPATIONAL HEALTH AND 

SAFETY PROGRAM 

1 5,554,900 765,500 6,320,400 Program Administration 6,207,982 

2 4,903,800 148,500 5,052,300 Construction Health and Safety 5,027,251 

3 7,565,500 442,800 8,008,300 Industrial Health and Safety 7,971,846 

4 4,317,200 275,000 4,592,200 Mining Health and Safety 4,557,727 

5 8,715,900 330,900 9,046,800 Occupational Health 8,937,496 

6 4,045,400 4,045,400 Special Studies and Services 3,717,583 

35,102,700 1,962,700 37,065,400 36,419,885 

S 1,200,000 1,200,000 Interprovincial Lotteries Trust Fund, the 

Financial Administration Act 1,199,694 

S 785,400 785,400 Mine Rescue Training, the Mining Act .. 876,369 

TOTAL FOR OCCUPATIONAL 

37,088,100* 1,962,700 39,050,800 HEALTH AND SAFETY 38,495,948 

Program description: 

To promote and assist in securing a healthful and safe work environment by administering the Occupational 
Health and Safety Act and Regulations, by encouraging employers and workers to co-operatively identify and control 
health and safety hazards, and by developing appropriate legislation and programs to accomplish this. 

"Includes Special Warrant of $8,368,300. 



PUBLIC ACCOUNTS, 1985-86 



4-269 



MINISTRY OF LABOUR — Continued 

OCCUPATIONAL HEALTH AND SAFETY PROGRAM — VOTE 2504 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Transfer payments 
Grants to individuals and organizations 
for promotion of improved Occupa- 
tional Health and Safety practices . . 

Less: Recoveries from other Ministries 



Statutory Appropriations 

Non-Budgetary Expenditure 
Payments from Interprovincial Lotteries 
Trust Fund 

Construction Health and Safety (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Industrial Health and Safety (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Mining Health and Safety (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Occupational Health (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 



3,331,051 
485,883 
170,328 
579,050 
365,818 



1,318,566 

6,250,696 
42,714 

6,207,982 



1,199,694 



3,652,951 

617,323 

442,687 

94,549 

219,741 


5,027,251 


5,857,876 
91 1 ,676 
595,917 
261,327 
345,050 


7,971,846 


2,853,822 
411,672 
531,619 
425,770 
334,844 


4,557,727 


6,097,984 
927,390 
595,256 
605,998 
710,868 


8,937,496 



Special Studies and Services (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Transfer payments 
Grants to Canadian Institute of Radia- 
tion Safety 

Less: Recoveries from other Ministries 



Statutory Appropriations 

Mine Rescue Training 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Other transactions 
Operating 

TOTAL FOR OCCUPATIONAL 
HEALTH AND SAFETY 
PROGRAM 



2,627,542 
356,116 
128,315 
306,333 
269,277 



90,000 

3,777,583 
60,000 

3,717,583 



308,598 

44,358 

49,267 

117,850 

336,608 

19,688 
876,369 



38,495,948 



4-270 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF LABOUR — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

^ nd Management PROGRAM AND ACTIVITIES Actual 

f . Estimates Board Total 

Item A . 

Approvals 

J> 4> 4> 4> 

2505 EMPLOYMENT STANDARDS 

PROGRAM 

1 5,868,500 907,200 6,775,700 Employment Standards 6,668,492 

2 781,800 781 ,800 Plant Closure and Review 725,664 

6,650,300 907,200 7,557,500 7,394,156 

S Unclaimed Wages, the Employment 

Standards Act 126,938 

TOTAL FOR EMPLOYMENT 

6,650,300* 907,200 7,557,500 STANDARDS 7,521,094 

Program description: 

To ensure that Ontario employees are protected by minimum standards of employment covering wages and 
working conditions and to actively promote, with employers, compliance with these standards, in order to achieve 
socially desirable terms and conditions of employment. 

♦Includes Special Warrant of $1 ,409,800. 



PUBLIC ACCOUNTS, 1985-86 



4-271 



MINISTRY OF LABOUR — Continued 

EMPLOYMENT STANDARDS PROGRAM — VOTE 2505 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Employment Standards (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 



Statutory Appropriations 

Non-Budgetary Expenditures 
Employment Standards 
Unclaimed wages 



5,047,096 

751,850 

642,747 

97,685 

129,114 

6,668,492 



126,938 



Plant Closure and Review (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

TOTAL FOR EMPLOYMENT STAN- 
DARDS PROGRAM 



275,861 
40,561 
16,790 

385,542 
6,910 

725,664 



7,521,094 



4-272 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF LABOUR — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITY 



Actual 



2506 



4,897,500 



4,897,500* 



HUMAN RIGHTS COMMISSION 
PROGRAM 



538,900 5,436,400 Human Rights Commission . 

TOTAL FOR HUMAN RIGHTS 



538,900 



5,436,400 



COMMISSION 



5,434,322 



5,434,322 



Program description: 

To reduce prejudicial attitudes and to protect the residents of Ontario from acts of discrimination according to 
law. To provide for equal rights and opportunities, so that each person may thereby contribute fully to his or her well- 
being and the development of the Province. 



includes Special Warrant of $1 ,222,000. 



PUBLIC ACCOUNTS, 1985-86 



4-273 



MINISTRY OF LABOUR — Continued 

HUMAN RIGHTS COMMISSION PROGRAM — VOTE 2506 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Human Rights Commission (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

TOTAL FOR HUMAN RIGHTS 
COMMISSION PROGRAM 



3,422,214 
484,803 
525,695 
738,306 
263,304 



5,434,322 



4-274 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF LABOUR — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITY 



Actual 



2507 



1 


97,000 


2 


953,000 


3 


195,000 


4 


368,000 




1,613,000 





WORKERS' COMPENSATION 






ADVISORY PROGRAM 




97,000 


Program Administration 


34,540 


953,000 


Office of Worker Adviser 


681,152 


195,000 


Office of Employer Adviser 


148,951 


368,000 


Industrial Disease Standards Panel 

TOTAL FOR WORKERS' 


15,599 


1,613,000 


COMPENSATION ADVISORY . . . 


880,242 



Program description: 

Provides assistance to workers and employers, primarily in presenting cases before the Workers' Compensation 
Appeals Tribunal, as well as advice on assessment of levies and the Workers' Compensation Act. Other services 
include advice to The Workers' Compensation Board on possible industrial diseases and related eligibility rules for 
compensation claims. 



PUBLIC ACCOUNTS, 1985-86 



4-275 



MINISTRY OF LABOUR — Concluded 

WORKERS' COMPENSATION ADVISORY PROGRAM — VOTE 2507 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Services 

Supplies and equipment 

Office of Worker Adviser (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Office of Employer Adviser (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 



$ 

30,670 

2,176 

1,573 

121 



34,540 



411,394 
15,373 
49,920 
94,021 

110,444 



681,152 



90,896 

8,401 

8,399 

13,230 

28,025 



148,951 



Industrial Disease Standards Panel 
(Item 4) 



Services 



TOTAL FOR WORKERS' COMPEN- 
SATION ADVISORY PROGRAM 



$ 
15,599 
15,599 

880,242 



4-276 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF LABOUR 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 

GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Uranium Mine Inspections and Studies 

Interchange Canada 

Ground Control on Emergency Preparedness 

Ontario Miners' Study — Atomic Energy Control Board 

REIMBURSEMENTS OF EXPENDITURES 

Workers' Compensation Board of Ontario 

The Occupational Health and Safety Act 

Northern Chest Clinics 

Mine Rescue Training 

Bill 101 Implementation — WCB 

Workers' Compensation Advisory Program — WCB 

Ontario Miners' Study 

Workers' Compensation Advisory Tribunal — Recovery of Salaries . . . 

Secondment — Canadian Institute for Radiation Safety 

Other 

FEES, LICENCES AND PERMITS 

Building plan examinations 

The Employment Agencies Act 

Cable Testing 

FINES AND PENALTIES 

The Employment Standards Act 

SALES AND RENTALS 

Publications 

Photocopies 

Vehicles 

Rental of Mine Rescue Stations 

Scrap metal and cylinders 

Land and building 

ROYALTIES 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

MISCELLANEOUS 

Excess charge back recoveries re stockroom supplies 

Unclaimed wages and stale dated cheques 

Meeting Rooms 

Interest — bank 

Other 

TOTAL BUDGETARY REVENUE 



1986 


1985 


$ 


$ 


226,554 


626,840 


84,964 


33,596 


83,239 




64,819 


57,613 


459,576 


718,049 


5,710,000 


5,544,000 


882,236 


814,700 


636,784 


906,279 


164,870 




108,179 




64,819 


57,613 


30,246 




3,493 


8,210 


12,539 


10,999 


7,613,166 


7,341,801 


1,121,297 


854,051 


188,650 


167,350 


182,255 


178,362 


1,492,202 


1,199,763 


49,488 


68,904 


35,238 


41,264 


33,469 


35,718 


16,600 


26,175 


5,471 


4,851 


270 


37,991 




56,581 


91,048 


202,580 




1,878 


27,699 


33,767 


80,324 




60,352 


21,689 


20,727 


20,798 


20,597 


34,612 


5,262 


8,217 


187,262 


85,316 


9,920,441 


9,652,058 



STATEMENT OF DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 
for the year ended March 31, 1986 



Employment Standards — unclaimed wages , 

TOTAL DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 



1986 

$ 

193,039 



193,039 



1985 

$ 

185,155 



185,155 



OFFICE OF THE LIEUTENANT GOVERNOR 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Office of the Lieutenant Governor 4-280 

Summary 4-279 



4-277 



PUBLIC ACCOUNTS, 1985-86 



4-279 



OFFICE OF THE LIEUTENANT GOVERNOR 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



PROGRAM 



1985-86 



Appropria- 
tions 



Actual 



428,747 Office of the Lieutenant Governor 

428 ,747 Total for Office of the Lieutenant Governor 



ACCOUNTING CLASSIFICATION 
428,747 Total Budgetary Expenditure 



488,000 



488,000* 



488,000 



473,250 



473,250 



473,250 



Includes Special Warrant of $100,000. 



4-280 



PUBLIC ACCOUNTS, 1985-86 



OFFICE OF THE LIEUTENANT GOVERNOR — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 

Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITY 



Actual 



101 



405,300 



405,300' 



82,700 



82,700 



488,000 



488,000 



OFFICE OF THE LIEUTENANT 
GOVERNOR PROGRAM 

Office of the Lieutenant Governor . . . 



TOTAL FOR OFFICE OF THE 
LIEUTENANT GOVERNOR 



473,250 



473,250 



Program description: 

This program provides the administrative services required by His Honour the Lieutenant Governor of Ontario. 



•"Includes Special Warrant of $100,000. 



PUBLIC ACCOUNTS, 1985-86 



4-281 



OFFICE OF THE LIEUTENANT GOVERNOR — Concluded 

OFFICE OF THE LIEUTENANT GOVERNOR PROGRAM — VOTE 101 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Office of the Lieutenant Governor (Item 1) 

$ 

Salaries and wages 291,598 

Employee benefits 28,026 

Transportation and communication .... 41,320 

Services 2,458 

Supplies and equipment 11,450 

Other transactions 

Allowance for contingencies 98,398 

TOTAL FOR OFFICE OF THE 
LIEUTENANT GOVERNOR 

PROGRAM 473,250 



MANAGEMENT BOARD OF CABINET 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Ministry Administration 4-286 

Policy Development and Analysis 4-288 

Personnel Audit 4-290 

Employee Relations 4-292 

Government Personnel Services 4-294 

Statutory 4-286 

Summary 4-285 

Statement of Budgetary Revenue 4-296 



4-283 



1984-85 
Actual 



PUBLIC ACCOUNTS, 1985-86 4-285 

MANAGEMENT BOARD OF CABINET 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



PROGRAMS 



1985-86 



Appropria- 
tions 


Actual 


$ 


$ 


181,532,504 


4,460,040 


13,121,600 


12,117,901 


403,000 


402,800 


892,000 


783,101 


2,333,500 


2,107,674 


198,282,604* 


19,871,516 


198,282,604 


19,871,516 



4,085,937 


Ministry Administration 


10,688,239 


Policy Development and Analysis 


355,480 


Personnel Audit 


652,904 


Employee Relations 


950,594 


Government Personnel Services 


16,733,154 


Total for Management Board of Cabinet 




ACCOUNTING CLASSIFICAT 


16,733,154 


Total Budgetary Expenditure 



'Includes Special Warrant of $5,640,000. 



4-286 



PUBLIC ACCOUNTS, 1985-86 



MANAGEMENT BOARD OF CABINET — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTD7ITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



501 



1 1,345,200 

2 185,500 

3 2,719,300 

4 177,047,700 
181,297,700 

5 25,504 
181,323,204* 



MINISTRY ADMINISTRATION 
PROGRAM 

1 ,345,200 Main Office 

39,300 224,800 Personnel 

170,000 2,889,300 Other Administration 

177,047,700 Contingencies** 

209,300 181,507,000 

25,504 Minister's Salary, the Executive Council 
Act 

TOTAL FOR MINISTRY 

209,300 181,532,504 ADMINISTRATION 



1,323,740 

224,590 

2,885,138 

4,433,468 

26,572 
4,460,040 



Program description: 

Provides the Management Board Secretariat and the staff of the Civil Service Commission with the overall direc- 
tion and the administrative support required by the Management Board and the Civil Service Commission to meet 
their operating objectives in a co-ordinated fashion. The program also provides for the estimated cost of salary and 
employee benefits awards for government employees. 



♦Includes Special Warrant of $1 ,279,000. 

**In the Estimates a provision was made for the cost of salary and employee benefits revisions which were likely 
to be approved in the 1985-86 fiscal year. It was not practicable, however, to distribute this estimate among the pro- 
grams and activities of each ministry. Accordingly the gross projected salary and benefits costs appeared in the 'Con- 
tingencies' provision. 

As revisions were approved and the actual costs were incurred they were not charged against the "Contingen- 
cies" activity but rather against the various votes and items to which they pertained. The "Contingencies" activity 
therefore shows no spending against the appropriation. To the extent that these expenditures exceeded printed Esti- 
mates appropriations, Management Board Orders totalling $169,142,800 were approved. This amount is net of any 
underspending within each activity. 



PUBLIC ACCOUNTS, 1985-86 



4-287 



MANAGEMENT BOARD OF CABINET — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 501 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Transfer payments 
Grant to the Institute of Public 
Administration 

Statutory Appropriation 
Minister's Salary 

Personnel (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



866,090 
118,737 

61,319 
153,964 

76,330 



47,300 



1 ,323,740 



26,572 



175,650 

34,116 

4,913 

7,488 

2,423 



224,590 



Other Administration (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 



1,579,570 
255,222 
207,408 
670,620 
172,318 

2,885,138 



4,460,040 



4-288 



PUBLIC ACCOUNTS, 1985-86 



MANAGEMENT BOARD OF CABINET — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



502 



POLICY DEVELOPMENT AND 
ANALYSIS PROGRAM 

Compensation 2,750,331 

Staffing 3,963,585 

Management Policy 2,921,126 

Technology Opportunity Fund 56,837 

Programs and Estimates 2,426,022 

TOTAL FOR POLICY 

DEVELOPMENT AND ANALYSIS 12,1 17,901 



Program description: 

Develops and maintains for the Management Board and the Civil Service Commission administrative policies, 
procedures, standards and guidelines which will enable the ministries and designated boards, commissions and agen- 
cies to effectively use their resources to the public advantage. Ensures that ministries and designated agencies are pro- 
vided with the resources which will enable them to effectively realize the Governments objectives. 



1 


2,336,800 


446,500 


2,783,300 


2 


4,052,500 




4,052,500 


3 


3,281,700 




3,281,700 


4 


500,000 




500,000 


5 


2,504,100 
12,675,100* 




2,504,100 




446,500 


13,121,600 



'Includes Special Warrant of $3,715,000. 



UBLIC ACCOUNTS, 1985-86 



4-289 



MANAGEMENT BOARD OF CABINET — Continued 

POLICY DEVELOPMENT AND ANALYSIS PROGRAM — VOTE 502 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Compensation (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Staffing (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



1,874,444 

325,797 

44,539 

254,248 

251,303 

2,750,331 



2,644,964 

441,672 

93,207 

612,393 

171,349 

3,963,585 



Management Policy (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Technology Opportunity Fund (Item 4) 
Services 

Programs and Estimates (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

TOTAL FOR POLICY DEVELOP- 
MENT AND ANALYSIS 
PROGRAM 



1,801,612 

303,062 

53,990 

591,046 

171,416 

2,921,126 



56,837 



1,938,888 

329,568 

40,256 

87,057 

30,253 

2,426,022 



12,117,901 






4-290 



PUBLIC ACCOUNTS, 1985-86 



MANAGEMENT BOARD OF CABINET — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 







Appropriations 




PROGRAM AND ACTIVITY 




VOTE 

and 
Item 


Estimates 


Management 

Board 

Approvals 


Total 


Actual 


503 

1 


$ 

373,000 
373,000* 


$ 

30,000 
30,000 


$ 

403,000 
403,000 


PERSONNEL AUDIT PROGRAM 

Personnel Audit 


$ 
402,800 




TOTAL FOR PERSONNEL AUDIT . . 






402,800 



Program description: 

Evaluates the application of Civil Service Commission policies, guidelines and procedures in ministries; identifies 
potential for improvement in their application and content; and recommends appropriate action by ministries and/or 
the Commission in accordance with their responsibilities and authority. 



"Includes Special Warrant of $1 1 2,000. 



PUBLIC ACCOUNTS, 1985-86 



4-291 



MANAGEMENT BOARD OF CABINET — Continued 

PERSONNEL AUDIT PROGRAM — VOTE 503 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Personnel Audit (Item 1) $ 

Salaries and wages 330,326 

Employee benefits 59,783 

Transportation and communication .... 6,281 

Services 5,039 

Supplies and equipment 1 ,371 

TOTAL FOR PERSONNEL AUDIT 

PROGRAM 402,800 



4-292 



PUBLIC ACCOUNTS, 1985-86 



MANAGEMENT BOARD OF CABINET — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

V and E Management PROGRAM AND ACTIVITIES Actual 

T „ Estimates Board Total 

Item . , 

Approvals 

3> «p 3> 3> 

504 EMPLOYEE RELATIONS PROGRAM 

1 65,300 65,300 Public Service Appeal Boards 47,286 

2 826,700 826,700 Staff Relations 735,815 

TOTAL FOR EMPLOYEE 
892,000* 892,000 RELATIONS 783,101 

Program description: 

Through a process of collective bargaining, mediation and arbitration, establishes levels of compensation and 
terms of service accountable to those employees who are members of a recognized bargaining unit; and maintains 
equitable grievance and appeal procedures as required by law. 

includes Special Warrant of $268,000. 



PUBLIC ACCOUNTS, 1985-86 



4-293 



MANAGEMENT BOARD OF CABINET — Continued 

EMPLOYEE RELATIONS PROGRAM — VOTE 504 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Public Service Appeal Boards (Item 1) 

Salaries and wages 

Employee benefits 

Services 



5,348 

570 

41,368 



47,286 



Staff Relations (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

TOTAL FOR EMPLOYEE RELA- 
TIONS PROGRAM 



574,423 
94,733 
24,568 
26,118 
15,973 

735,815 



783,101 



4-294 



PUBLIC ACCOUNTS, 1985-86 



MANAGEMENT BOARD OF CABINET — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

^ nd Management PROGRAM AND ACTIVITIES Actual 

t^~ Estimates Board Total 

Item . , 

Approvals 

J J» j> J 

505 GOVERNMENT PERSONNEL 

SERVICES PROGRAM 

1 31,300 1,207,800 1,239,100 Temporary Help Services 1,054,950 

2 736,500 276,000 1,012,500 French Language Services 1,010,720 

3 1 ,000 1 ,000 Staff Development Services 

4 80,900 80,900 Personnel Advertising Services 42,004 

TOTAL FOR GOVERNMENT 

849,700* 1,483,800 2,333,500 PERSONNEL SERVICES 2,107,674 

Program description: 

Provides ministries and designated boards, commissions and agencies with personnel management services of a 
quality and cost which will help meet the government's objectives. 

"Includes Special Warrant of $266,000. 



PUBLIC ACCOUNTS, 1985-86 



4-295 



MANAGEMENT BOARD OF CABINET — Concluded 

GOVERNMENT PERSONNEL SERVICES PROGRAM — VOTE 505 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Temporary Help Services (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



French Language Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



22,942,720 

1,102,457 

36,007 

19,242 

8,508 

24,108,934 
23,053,984 

1,054,950 



977,145 
32,853 
33,628 

192,718 
39,992 

1 ,276,336 
265,616 

1,010,720 



Staff Development Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Transfer payments 
Grants to the institute of Research and 
public policy 

Less: Recoveries from other Ministries 

Excess of recoveries over expenditure 
transferred to revenue 

Personnel Advertising Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 

TOTAL FOR GOVERNMENT SER- 
VICES PROGRAM 



478,663 
81,792 
41,002 

848,105 
93,460 



7,500 

1,550,522 
1,602,141 

(51,619) 
51,619 



75,415 

15,465 

86,104 

698,380 

2,524 

877,888 
835,884 

42,004 



2,107,674 



4-296 



PUBLIC ACCOUNTS, 1985-86 



MANAGEMENT BOARD OF CABINET 



STATEMENT OF BUDGETARY REVENUE 



for the year ended March 31, 1986 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 
Bilingualism Development 

French Language Training Services .... 

REIMBURSEMENTS OF EXPENDITURES 

Ontario Public Service Employees Union 

SALES AND RENTALS 

Staff Development and Training Services 

Temporary Help Services 

French Language Services 

Advertising Services 

Vehicles 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

MISCELLANEOUS 

Excess Chargeback Recoveries re: 

Staff Training Services 

Temporary Help Services 

Other 

TOTAL BUDGETARY REVENUE 



1986 

$ 



57,072 



1985 

$ 



25,890 



53,885 


93,541 


121,542 

47,583 

38,125 

10,358 

4,850 


94,292 

5,987 

20,520 

10,484 


222,458 


131,283 


19,780 


2,798 


51,619 
204 


149,966 

53,851 

133 


51,823 


203,950 


405,018 


457,462 



MINISTRY OF MUNICIPAL AFFAIRS 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 

PAGE 
Statement of Expenditure 

Ministry Administration 4-300 

Community Planning 4-302 

Municipal Affairs 4-304 

Niagara Escarpment Commission 4-306 

Statutory 4-300 

Summary 4-299 

Statement of Budgetary Revenue 4-308 

Statement of Repayments of Loans, Advances and Investments 4-308 



4-297 



PUBLIC ACCOUNTS, 1985-86 



4-299 



MINISTRY OF MUNICIPAL AFFAIRS 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



1985-86 



PROGRAMS 



Appropria- 
tions 


Actual 


$ 


$ 


1,719,000 


1,399,333 


40,652,300 


38,672,438 


829,325,600 


828,638,003 


1,582,700 


1,582,643 


873,279,600* 


870,292,417 


852,182,600 


848,616,061 


21 ,097,000 


21,676,356 


873,279,600 


870,292,417 



659,046 

40,674,524 

768,064,817 

1,537,536 

810,935,923 



809,848,756 

1,087,167 

810,935,923 



Ministry Administration 
Community Planning 
Municipal Affairs 
Niagara Escarpment Commission 
Ministry Total 

ACCOUNTING CLASSIFICATION 

Total Budgetary Expenditure 
Total Non-Budgetary Expenditure 



•Includes Special Warrant of $378,200,000. 

NOTE: The Ministry of Municipal Affairs and the Ministry of Housing were established July 3, 1985 through 
Order in Council 1773/85 and 1772/85 respectively. The new Ministries assumed powers and duties formerly pertain- 
ing to the Ministry of Municipal Affairs and Housing. For purposes of presentation and comparability, financial 
information has been restated to reflect operations for the entire year. The 1985-86 Appropriations for the Ministry of 
Municipal Affairs and Housing is presented under the Ministry of Housing with appropriate transfers to the Ministry 
of Municipal Affairs. 



4-300 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF MUNICIPAL AFFAIRS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

and Management PROGRAM AND ACTIVITIES Actual 

1t _ Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

4101 MINISTRY ADMINISTRATION 

PROGRAM 

1 555,300 

405,100* 960,400 Main Office 647,222 

7 758,600* 758,600 Legal Services 731 ,856 

1,719,000 1,719,000 1,379,078 

S Minister's Salary, the Executive Council 

Act 20,255 

TOTAL FOR MINISTRY 

1,719,000 1,719,000 ADMINISTRATION 1,399,333 

Program description: 

The objective of this program which includes the Minister and Deputy Minister, is to establish Ministry objec- 
tives, priorities, directions, control mechanisms, and reporting and management standards, and to provide manage- 
ment and operational support services to all components of the Ministry. 

transferred from the Ministry of Municipal Affairs and Housing by Certificate of Management Board of Cabinet. 



PUBLIC ACCOUNTS, 1985-86 



4-301 



MINISTRY OF MUNICIPAL AFFAIRS — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 4101 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Statutory Appropriation 
Minister's Salary 



367,232 
37,267 
52,893 
72,923 

116,907 



647,222 



20,255 



Legal Services (Item 7) 

Salaries and wages 

Transportation and communication . . . 

Services 

Supplies and equipment 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 



$ 

4,289 

11,991 

686,454 

29,122 

731,856 



1,399,333 






4-302 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF MUNICIPAL AFFAIRS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

^* Management PROGRAM AND ACTIVITIES Actual 

1t Estimates Board Total 

Item . . 

Approvals 

j» J $ j 

4102 COMMUNITY PLANNING 

PROGRAM 

1 533,400 533,400 Program Administration 526,717 

2 13,018,900 13,018,900 Plans Administration 12,340,537 

3 762,300 762,300 Local Planning Policy 740,048 

4 17,874,800 17,874,800 Community Renewal 17,638,058 

5 4,221,300 4,221,300 Community Planning Advisory Services . 3,459,100 

6 1,283,600 1,283,600 Research and Special Projects 1,273,060 

7 2,958,000 2,958,000 Niagara Escarpment Implementation . . . 2,694,918 

TOTAL FOR COMMUNITY 

40,652,300* 40,652,300 PLANNING 38,672,438 

Program description: 

This program maintains and operates a legislative process through which provincial, municipal and private sector 
community planning objectives can be achieved. It fosters a comprehensive approach to planning and development 
supportive of community needs. 

""Includes $31,194,300 transferred from the Ministry of Municipal Affairs and Housing and $2,958,000 transferred 
from the Secretariat for Resources Development, both by Certificate of Management Board of Cabinet. In addition, 
included is a Special Warrant in the amount of $6,500,000 transferred from the Ministry of Municipal Affairs and 
Housing. 



PUBLIC ACCOUNTS, 1985-86 



4-303 



MINISTRY OF MUNICIPAL AFFAIRS — Continued 

COMMUNITY PLANNING PROGRAM — VOTE 4102 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 



Salaries and wages 


378,666 


Employee benefits 


67,449 


Transportation and communication .... 


23,257 


Services 


49,685 


Supplies and equipment 


7,660 




526,717 


Plans Administration (Item 2) 




Salaries and wages 


3,389,912 


Employee benefits 


476,600 


Transportation and communication .... 


190,053 




314,488 


Supplies and equipment 


176,778 


Transfer payment 




Housing incentive grants — local 




government 


3,150 


Other transactions 




Net interest expense 


7,789,556 




12,340,537 


Local Planning Policy (Item 3) 




Salaries and wages 


380,227 


Employee benefits 


178,878 


Transportation and communication .... 


14,564 


Services 


153,350 


Supplies and equipment 


13,029 




740,048 


Community Renewal (Item 4) 




Salaries and wages 


787,983 


Employee benefits 


100,604 


Transportation and communication .... 


93,688 


Services 


50,185 


Supplies and equipment 


20,652 


Transfer payments 




Community services 




contribution program 




for neighbourhood 




improvement $ 220,077 




Ontario neighbourhood 




improvement 




program 11,330,930 




Commercial area 




improvement 




program 1 ,076,694 


12,627,701 




13,680,813 


Other transactions 




Net interest expense on 




commercial area 




improvement program 




loans $ 117,976 




Ontario downtown revi- 




talization program .. 1,805,113 


1,923,089 


Non-Budgetary Expenditures 




Commercial area improvement 




program loans 


2,034,156 




17,638,058 



Community Planning Advisory Services 
(Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Assistance to municipal- 
ities, planning boards 
and unorganized terri- 
tories for carrying out 
a planning program . $1,314,414 

Assistance for adminis- 
tration of planning 
activities in unorgan- 
ized townships that 
are part of a formal 
planning area 218,736 



Research and Special Projects (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 



Niagara Escarpment Implementation 
(Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Transfer payment 
Niagara Escarpment Fund 

TOTAL FOR COMMUNITY 
PLANNING PROGRAM 



1,367,016 

170,289 

210,437 

90,910 

87,298 



1,533,150 
3,459,100 



761,918 
109,861 

37,337 
300,395 

63,549 

1,273,060 



121,950 
12,305 
14,880 
21 ,824 
23,959 

2,500,000 
2,694,918 



38,672,438 



4-304 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF MUNICIPAL AFFAIRS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITY 



Actual 



4105 



26,479,900 802,845,700 829,325,600 



26,479,900 802,845,700* 829,325,600 



MUNICIPAL AFFAIRS PROGRAM 

Municipal Affairs 828,638,003 

TOTAL FOR MUNICIPAL AFFAIRS . 828,638,003 



Program description: 

This program maintains and develops provincial-municipal liaison, and co-ordinates a division of responsibilities 
between provincial and municipal levels of government. It recommends appropriate financial capacity to meet munici- 
pal needs, transfers substantial provincial funds to support municipal resources and promotes a viable system of local 
decision-making, including adequate municipal management capacity. 



*Includes $431 ,145,700 transferred from the Ministry of Municipal Affairs and Housing by Certificate of Management 
Board of Cabinet. In addition, included is a Special Warrant in the amount of $371,700,000 transferred from the 
Ministry of Municipal Affairs and Housing. 



PUBLIC ACCOUNTS, 1985-86 



4-305 



MINISTRY OF MUNICIPAL AFFAIRS — Continued 

MUNICIPAL AFFAIRS PROGRAM — VOTE 4105 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Municipal Affairs (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Municipalities 

Payments under the 
Brantford-Brant 
Annexation Act . . $ 200,000 

Payments under the 
Barrie-Vespra 
Annexation Act . . 598,315 

Ontario Uncondi- 
tional Grants 
Unconditional 

grants 748,263,526 

Other grants .. 3,285,140 

Payments under the 
Municipal Tax 
Assistance Act ... 26,497,201 

Taxes on tenant- 
occupied provin- 
cial properties 
under the Assess- 
ment Act 5,665,710 

Disaster Relief Assist- 
ance for Public 
Agencies 2,761 ,772 

Municipal services 
in French 299,857 

Moosonee Develop- 
ment Area Board . 488,000 

Payments under the 
Barrie-Innisfil 
Annexation Act .. 1,900,000 

Municipal Affirma- 
tive action program 492,1 15 

Municipal energy 
audit program . . . 490,496 

Payments for train- 
ing in Municipal 

Administration . . 849,775 

Municipal Action '85 

Program 2,804,210 

Municipal organizations 

Association of 
Municipalities of 
Ontario 100,000 

Association of 
Municipal Clerks 
and Treasurers of 
Ontario 2,000 

Federation of 
Northern Ontario 
Municipalities . . . 1,500 

North-west Ontario 
Municipal Asso- 
ciation 1,500 

Ontario Municipal 
Management 
Develop- 
ment Board 7,200 



8,340,319 
1,143,161 
1,031,042 
2,486,774 
1,008,179 



Persons 
Disaster Relief Assis- 
tance to Victims .. $3,122,429 
Ontario youth works 

program 8,471,452 

Ontario youth corps 

program 12,338,500 

Young Ontario career 

program 76,631 

Ontario youth 

employment 

program 25,828,765 

Unemployment help 

centres program . . 293,175 844,839,269 

Other Transfer payments 
Marinas and Boating 

Facilities 1,150,659 

Community Economic 

Transformation 

Agreement 2,072,639 3,223,298 

Other transactions 

Net interest on Shoreline Property 

Assistance Loans 17,377 

Non-Budgetary Expenditures 

Loans to municipalities 
under the Uncondi- 
tional Grants Act ... $19,000,000 

Loans to municipalities 
under the Shoreline 
Properties Assistance 
Act 642,200 19,642,200 

881,731,619 
Less: Recoveries from other Ministries 

and activities 53,093,616 

TOTAL FOR MUNICIPAL AFFAIRS 
PROGRAM 828,638,003 



4-306 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF MUNICIPAL AFFAIRS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITY 



Actual 



4107 



NIAGARA ESCARPMENT 
COMMISSION PROGRAM 



51,000 
1,531,700* 


1,582,700 


1 ,582,700 


1,582,700 



Niagara Escarpment Commission . . 

TOTAL FOR NIAGARA 

ESCARPMENT COMMISSION 



,582,643 



1,582,643 



Program description: 

To provide for the maintenance of the Niagara Escarpment and land in its vicinity as a continuous natural envi- 
ronment, and to ensure only such development occurs as is compatible with that natural environment, for the benefit 
of the people of Ontario. 



transferred from the Secretariat for Resources Development by Certificate of Management Board of Cabinet. 



PUBLIC ACCOUNTS, 1985-86 



4-307 



MINISTRY OF MUNICIPAL AFFAIRS — Concluded 

NIAGARA ESCARPMENT COMMISSION PROGRAM — VOTE 4107 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Niagara Escarpment Commission (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries . 

TOTAL FOR NIAGARA ESCARP- 
MENT COMMISSION PROGRAM 



1,098,648 
130,813 
180,746 
156,455 
31,731 

1,598,393 
15,750 

1,582,643 






4-308 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF MUNICIPAL AFFAIRS 



STATEMENT OF BUDGETARY REVENUE 



for the year ended March 31, 1986 



REIMBURSEMENTS OF EXPENDITURES 

Taxes on tenant occupied premises 

Downtown Revitalization Program — municipalities 
Main Street Revitalization Program — municipalities . . 

Urban Renewal — provincial share of recoveries 

Commercial Area Improvement Program 

Grants in lieu of taxes 

FEES, LICENCES AND PERMITS 

SALES AND RENTALS 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

Subsidies 

Municipal Action '85 

Neighbourhood Improvement Program — municipalities 
Other 

MISCELLANEOUS 

Interest earned on Ontario Home Action Program .... 

Interest earned on revitalization programs 

Other 

TOTAL BUDGETARY REVENUE 



1986 

$ 


1985 

$ 


1 ,796,483 

849,067 

848,890 

188,788 

44,000 


1,827,703 

1,968,054 

757,322 

216,311 

113 


3,727,228 


4,769,503 


1,080 


1,750 


7,125 


6,527 


637,081 
119,960 

19,715 
9,684 


488,687 

10,992 
12,606 


786,440 


512,285 


223,531 

15,691 

1,495 


62,601 
934 


240,717 


63,535 


4,762,590 


5,353,600 



STATEMENT OF REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS 



for the year ended March 31, 1986 



Loans to Municipalities 

Unconditional Grants Act 

Ontario Housing Action Program 

Municipal Works assistance 

Federal-Provincial Winter Capital Projects Fund 

Federal-Provincial employment loans 

The Shoreline Property Assistance Act, 1973 

Federal-Provincial special development loans 

Other Loans and Investments 

Municipal and school tax credit assistance 

TOTAL REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS 



. 1986 

$ 


1985 

$ 


19,000,000 

8,436,900 

5,446,997 

2,626,997 

844,700 

433,488 

206,700 


10,455,373 

5,508,262 

2,540,709 

786,700 

350,075 

193,500 


36,995,782 


19,834,619 


353,026 


341,596 


37,348,808 


20,176,215 



MINISTRY OF NATURAL RESOURCES 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Ministry Administration 4-312 

Lands and Waters 4-314 

Outdoor Recreation 4-316 

Resource Products 4-318 

Resource Experience 4-320 

Statutory 4-312, 4-316, 4-318 

Summary 4-31 1 

Statement of Budgetary Revenue 4-322 

Statement of Repayments of Loans, Advances and Investments 4-324 

Statement of Deposits to Trust and Special Purpose Accounts 4-324 



4-309 






PUBLIC ACCOUNTS, 1985-86 4-311 

MINISTRY OF NATURAL RESOURCES 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 1985-86 

t , PROGRAMS 

Actual 



58,275,229 Ministry Administration 

1 1 8 ,83 1 ,732 Lands and Waters 

80,495,526 Outdoor Recreation 

153,672,556 Resource Products 

6,347,378 Resource Experience 



417,622,421 Ministry Total 



ACCOUNTING CLASSIFICATION 

416,153,478 Total Budgetary Expenditure 

1 ,468,943 Total Non-Budgetary Expenditure 



417,622,421 



"Includes Special Warrant of $108,400,000. 



Appropria- 
tions 


Actual 


$ 


$ 


61 ,762,090 


60,715,778 


125,075,500 


124,117,068 


84,963,900 


84,962,866 


172,942,400 


168,678,652 


6,612,500 


6,610,420 


451,356,390* 


445,084,784 


449,956,390 


443,945,967 


1,400,000 


1,138,817 


451,356,390 


445,084,784 



4-312 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF NATURAL RESOURCES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

and Management PROGRAM AND ACTIVITIES Actual 

T „ Estimates Board Total 

Item . . 

Approvals 

3> 3» j> 3> 

2701 MINISTRY ADMINISTRATION 

PROGRAM 

1 4,278,300 4,278,300 Main Office 4,125,179 

2 5,337,900 848,800 6,186,700 Financial Services 6,181,709 

3 4,466,500 421,100 4,887,600 Supply and Office Services 4,887,564 

4 3,103,800 407,800 3,511,600 Personnel Services 3,511,554 

5 3,975,000 219,900 4,194,900 Information Services 4,194,840 

6 2,260,300 2,260,300 Systems Development Services 1,616,232 

7 1,194,400 1,194,400 Legal Services 1,032,278 

8 933,000 933,000 Audit Services 855,803 

9 30,129,100 4,090,000 34,219,100 Field Administration 34,217,855 

55,678,300 5,987,600 61,665,900 60,623,014 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 26,499 

S 12,806 12,806 Minister Without Portfolio Salary, the 

Executive Council Act 3,135 

S 7,880 7,880 Parliamentary Assistant's Salary, the 

Executive Council Act 8,187 

S 50,000 50,000 Trust and Special Purpose Accounts, the 

Financial Administration Act 54,943 

TOTAL FOR MINISTRY 

55,774,490* 5,987,600 61,762,090 ADMINISTRATION 60,715,778 

Program description: 

To facilitate the achievement of Ministry goals, objectives and targets through the development and evaluation of 
management systems and the provision of management services. 

This program includes funding for the general administration of the Ministry and administrative support services. 

'Includes Special Warrant of $13,941 ,000. 



PUBLIC ACCOUNTS, 1985-86 



4-313 



MINISTRY OF NATURAL RESOURCES — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 2701 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Transfer payments 
Grant to Canadian 

Council of Resource 

and Environmental 

Ministers 

Grant for Ontario 

Renewable Resources 

Research Program . . 



$ 45,922 



699,575 



Less: Recoveries from other Ministries 
and activities 



Statutory Appropriation 

Minister's Salary 

Minister Without Portfolio Salary 
Parliamentary Assistant's Salary 



Financial Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



Statutory Appropriation 

Non-Budgetary Expenditure 
Contract Security Deposits . . 



Supply and Office Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 



Less: Recoveries from other Ministries 
and activities 



Personnel Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



2,448,362 
377,258 
318,075 
342,855 
192,611 



745,497 



4,424,658 

299,479 
4,125,179 



26,499 
3,135 
8,187 


2,818,527 
408,835 

1,978,053 
713,810 
262,484 



6,181,709 



54,943 



1,888,605 

236,592 

678,234 

1,105,548 

1,183,043 



5,092,022 

204,458 
4,887,564 



1,307,855 
1,851,371 

76,749 
181,736 

93,843 

3,511,554 



Information Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Transfer payments 
Grant to Ontario Forestry Association 

Less: Recoveries from other Ministries 
and activities 

Systems Development Services (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Less: Recoveries from other activities 



Legal Services (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Audit Services (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Field Administration (Item 9) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 
and activities 

TOTAL FOR MINISTRY ADMINIS- 
TRATION PROGRAM 



2,291,655 
263,058 
175,491 

1,078,100 
356,871 

35,000 
4,200,175 

5,335 
4,194,840 



1,468,311 

152,901 

46,471 

374,722 

360,029 

2,402,434 
786,202 

1,616,232 



341,908 
25,271 
62,649 

549,378 
53,072 

1,032,278 



627,248 
86,640 
87,910 
22,604 
31,401 

855,803 



24,644,356 
3,723,629 
3,084,255 
5,126,375 

12,403,358 

48,981,973 

14,764,118 
34,217,855 

60,715,778 



4-314 



PUBLIC ACCOUNTS, 1985-86 



VOTE 

and 
Item 



MINISTRY OF NATURAL RESOURCES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 



Management 
Estimates Board 

Approvals 



PROGRAM AND ACTIVITIES 



Total 



Actual 



2702 








1 


43,952,200 


1 ,096,700 


45,048,900 


2 


41,280,000 


3,138,500 


44,418,500 


3 


2,000,000 


536,600 


2,536,600 


4 


17,454,000 


1 ,954,500 








(1,547,100)** 


17,861,400 


5 


3,702,100 


66,500 


3,768,600 


6 


10,609,900 


857,100 








(25,500)** 
6,077,300 


11,441,500 




118,998,200* 


125,075,500 



LANDS AND WATERS PROGRAM 

Conservation Authorities and Water 
Management 

Aviation and Fire Management 

Extra Fire Fighting 

Land Management 

Resource Access 

Surveys and Mapping 

TOTAL FOR LANDS AND WATERS 



45,026,494 

43,508,417 

2,536,551 

17,861,191 
3,763,439 

11,420,976 
124,117,068 



Program description: 

To administer, protect and conserve public lands and waters; and to ensure with other agencies, through partici- 
pation in planning and control, coordinated uses of all lands and waters. 

This program includes funding for the administration and protection of Crown lands and waters including the 
alienation of surface and mining rights; land acquisition and inventory; land use planning and co-ordination; forest 
protection; surveying, engineering, mapping and drafting services; and the provision of resource management assis- 
tance to Conservation Authorities. 



♦Includes Special Warrant of $29,465,000. 

**Transferred to the Ministry of Northern Development and Mines by Certificate of Management Board of Cabinet. 



PUBLIC ACCOUNTS, 1985-86 



4-315 



MINISTRY OF NATURAL RESOURCES — Continued 

LANDS AND WATERS PROGRAM — VOTE 2702 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Conservation Authorities and Water 
Management (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Acquisition/Construction of 

physical assets 

Transfer payments 
Grants to Municipalities 
and Conservation 
Authorities: 

Administration .... $ 7,825,786 
Program Operations 10,440,997 

Capital Grants 18,719,500 

Grant for Boy Scout 

Jamboree 144,000 

Grant Experience '85 1,417,512 

Less: Recoveries from other Ministries 
and activities 

Aviation and Fire Management (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Acquisition/Construction of 
physical assets 

Less: Recoveries from other Ministries 
and activities 

Extra Fire Fighting (Item 3) 

Salaries and wages 

Transportation and communication .... 

Services 

Supplies and equipment 



3,791,415 

531,856 

297,026 

2,117,034 

1,247,016 

21 ,064 



38,547,795 
46,553,206 

1,526,712 
45,026,494 



22,109,707 
2,274,734 
3,066,664 
7,904,580 

13,036,470 

71,089 

48,463,244 

4,954,827 
43,508,417 



765,631 

128,238 
400,189 

1,242,493 

2,536,551 



Land Management (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Acquisition/Construction of physical 

assets 

Transfer payments 

Annuities and Bonuses to Indians under 
Treaty No. 9 

Less: Recoveries from other Ministries 
and activities 

Resource Access (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Acquisition/Construction of physical 

assets 

Transfer payments 

Company Road Construction 

Less: Recoveries from other Ministries 
and activities 

Surveys and Mapping (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grant to Association of Ontario Land 
Surveyors 

Less: Recoveries from other Ministries 
and activities 

TOTAL FOR LANDS AND WATERS 
PROGRAM 



11,639,564 

1,633,701 

757,030 

2,218,761 

815,899 

2,293,336 



50,000 
19,408,291 

1,547,100 
17,861,191 



2,476,471 

189,610 

195,110 

14,328,409 

2,008,411 

2,506,724 

325,124 
22,029,859 

18,266,420 
3,763,439 



3,987,728 

597,696 

239,793 

6,772,621 

1,387,689 



200 

12,985,727 

1,564,751 
11,420,976 

124,117,068 



4-316 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF NATURAL RESOURCES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTD7ITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



2703 



1 31,026,700 

2 46,168,500 



77, 195, 200* 



196,800 
7,571,900 



7,768,700 



31,223,500 
53,740,400 



77,195,200 7,76§,700 84,963,900 



84,963,900 



OUTDOOR RECREATION 
PROGRAM 

Recreational Areas 

Fish and Wildlife 

Trust and Special Purpose Accounts, the 
Financial Administration Act 

TOTAL FOR OUTDOOR 

RECREATION 



31,222,878 
53,738,725 
84,961,603 

1,263 
84,962,866 



Program description: 

To provide from public lands and waters and to encourage on other lands and waters: a variety of outdoor recrea- 
tional opportunities accessible to and for the continuous benefit of the people of Ontario; the identification and con- 
servation of unique or representative physical, biological, cultural and historical features of the Province; a continu- 
ous contribution to the economy of Ontario from tourism and its related industries. 

This program provides funding for a wide variety of outdoor recreation including wildlife hunting and viewing, 
sports fishing, Provincial parks and other recreational areas. 



includes Special Warrant of $19,290,500. 



PUBLIC ACCOUNTS, 1985-86 



4-317 



MINISTRY OF NATURAL RESOURCES — Continued 

OUTDOOR RECREATION PROGRAM — VOTE 2703 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Recreational Areas (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Acquisition/Construction of physical 
assets 

Transfer payments 
Grants to: 
Federal/Provincial Parks 

Conference $ 5,534 

Parks Assistance Act 294,972 

Parks Access Roads . . 30,016 

Recreational Boating . 55,000 

Bruce Trail Association 40,000 

Marina Development . 5,061,054 

Less: Recoveries from other Ministries 
and activities 



18,527,766 
1 ,846,750 
1,065,506 
5,223,221 
3,880,436 

530,223 



5,486,576 
36,560,478 

5,337,600 
31 ,222,878 



Fish and Wildlife (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Acquisition/Construction of physical 

assets 

Transfer payments 
Grants to: 

Freight Equalization 
Assistance to Com- 
mercial Fishermen .. $112,994 
Fur Institute of Canada 49,500 
Ontario Council of 

Commercial Fisheries 10,000 

Conservation Council of 

Ontario 42,500 

Ontario Waterfowl 

Research Foundation 5,000 

Jack Miner Migratory 

Bird Foundation . . . 3,000 

Owl Rehabilitation 

Research Foundation 5,000 

Chiefs of Ontario .... 5,000 

Less: Recoveries from other Ministries 
and activities 



$ 

30,049,825 
3,848,390 
2,063,188 
9,065,040 
6,932,457 

2,248,961 



232,994 



54,440,855 

702,130 

53,738,725 



Statutory Appropriation 

Non-Budgetary Expenditure 
Thomas Foster Trust Account . 

TOTAL FOR OUTDOOR 
RECREATION PROGRAM 



1,263 



84,962,866 



4-318 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF NATURAL RESOURCES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



2704 



RESOURCE PRODUCTS PROGRAM 



26,572,600 


1,141,300 








(17,366,400)* 


" 10,347,500 


Mineral Management 


161,244,900 




161,244,900 
171,592,400 


Forest Management 


187,817,500 


(16,225,100) 




100,000 




100,000 


Algonquin Forestry A 



1,250,000 



,250,000 



Algonquin Forestry Authority Act 

Trust and Special Purpose Accounts, 
the Financial Administration Act , 



10,311,381 
157,284,660 
167,596,041 



,082,61 1 



189,167,500* (16,225,100) 172,942,400 TOTAL FOR RESOURCE PRODUCTS 168,678,652 



Program description: 

To provide an optimum continuous contribution to the economy of Ontario by stimulating and regulating the uti- 
lization of minerals and trees by resource products industries. 

This program provides funding for the production and harvest of renewable natural resources and for encourag- 
ing and regulating the development of the Province's nonrenewable resources. 



Includes Special Warrant of $44,093,600. 

^Transferred to the Ministry of Northern Development and Mines by Certificate of Management Board of Cabinet. 



PUBLIC ACCOUNTS, 1985-86 



4-319 



MINISTRY OF NATURAL RESOURCES — Continued 

RESOURCE PRODUCTS PROGRAM — VOTE 2704 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Mineral Management (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grants to: 

Geoscience Research $ 502,213 
Ontario Mineral Explor- 
ation Program 7,999,671 

New Oil Reference 

Price 814,295 

Canadian Geoscience 

Council 2,000 

Exploration Technology 

Development Fund 836,692 

Industrial Minerals ... 1,333,274 

Custom Gold Milling . 950,000 

Devran Petroleum 

Limited 100,000 

Less: Recoveries from other Ministries 
and activities 



Statutory Appropriation 



Non-Budgetary Expenditure 
Contract Security Deposits - 
and Quarries Control Act 



the Pits 



12,734,224 

1,353,452 

972,200 

6,587,625 

3,306,243 



12,538,145 
37,491,889 

27,180,508 
10,311,381 



1,043,451 



Forest Management (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Acquisition/Construction of physical 

assets 

Transfer payments 
Grants to: 

Municipalities and Con- 
servation Authorities $ 190,083 
Managed Forest Tax 

Reduction 1,918,711 

Christmas Tree Growers 

Association 10,000 

University of Guelph 

Arboretum 46,500 

Tree Planters 6,041 

Gypsy Moth Grant to 
Counties 175,000 

Less: Recoveries from other Ministries 
and activities 



Statutory Appropriations 



Non-Budgetary Expenditure 
Contract Security Deposits 

TOTAL FOR RESOURCE 
PRODUCTS PROGRAM 



$ 

52,758,903 

5,584,114 

3,541,774 

103,249,357 

18,671,141 

7,110 



2,346,335 
186,158,734 

28,874,074 
157,284,660 



39,160 



168,678,652 



4-320 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF NATURAL RESOURCES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 







Appropriations 




PROGRAM AND ACTIVITIES 




VOTE " 

and 
Item 


Estimates 


Management 

Board 

Approvals 


Total 


Actual 




$ 


$ 


$ 




$ 


2705 








RESOURCE EXPERIENCE 
PROGRAM 




1 


5,168,000 


43,000 


5,211,000 


Junior Rangers 


5,209,083 


2 


1 ,271 ,600 


129,900 


1 ,401 ,500 


Leslie M. Frost Natural Resource Centre 


1,401,337 




6,439,600* 


172,900 


6,612,500 


TOTAL FOR RESOURCE 

EXPERIENCE 


6,610,420 



Program description: 

To provide students and others with opportunities for gaining knowledge of the management of natural resources 
and to provide meaningful support for Ministry programs. 

This program includes funding for providing young people with resource related work experience and for educa- 
tional opportunities. 



"Includes Special Warrant of $1 ,609,900 



PUBLIC ACCOUNTS, 1985-86 



4-321 



MINISTRY OF NATURAL RESOURCES — Concluded 

RESOURCE EXPERIENCE PROGRAM — VOTE 2705 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Junior Rangers (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 



2,739,818 
125,230 
130,524 
723,845 

1 ,489,666 

5,209,083 



Leslie M. Frost Natural Resources Centre 
(Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 
and activities 

TOTAL FOR RESOURCE 
EXPERIENCE PROGRAM 



995,236 

169,376 

23,614 

52,266 

249,946 

1,490,438 

89,101 
1,401,337 

6,610,420 









4-322 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF NATURAL RESOURCES 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



TAXATION 
Mining 

Acreage 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Economic Regional Development Agreement 

Canadian International Development Agency 

New Oil Reference Pricing 

Flood Risk Mapping and other Damage Reduction Measures 
Department of Indian Affairs and Northern Development . . 

Agriculture Canada — Canadian Forestry Service 

Renewable Resources Agreement 

Environment Canada — Inland Waters 

Fisheries and Oceans 

Other 

REIMBURSEMENTS OF EXPENDITURES 

Recovery of fire costs 

Land related information system 

Ontario Centre for Remote Sensing 

Conservation Authorities — refund grants 

Ontario Hydro — Cost-Sharing Project 

Province of New Brunswick — Salary Reimbursement 

Woodlands Improvement Act Agreement 

Rebates — employee benefits 

Fire Protection and Suppression 

Nanticoke Biological Agreement 

Forest Management Agreement 

Other 

FEES, LICENCES AND PERMITS 

Hunting and fishing 

Provincial parks 

Recording fees 

Pits and quarries 

Commercial fishing 

Miners 

Other 

FINES AND PENALTIES 



1986 

$ 



474,978 



1985 

$ 



575,852 



474,978 


575,852 


17,235,624 




1,191,466 


145,373 


1,005,251 


2,327,747 


262,622 


698,991 


190,380 




73,750 




66,206 


268,086 


20,411 




5,500 




5,000 


91,439 


20,056,210 


3,531,636 


331,611 




252,500 


137,500 


181,259 


110,594 


147,080 




47,754 




33,071 


40,950 


17,947 


12,925 


13,845 


52,943 




114,668 




90,584 




32,585 


19,155 


47,649 


1,044,222 


640,398 


17,450,337 


16,358,523 


7,897,562 


8,038,402 


874,783 


324,566 


176,570 


165,365 


153,834 


179,953 


134,849 


730,975 


25,701 


8,046 


26,713,636 


25,805,830 


265,335 


92,688 



PUBLIC ACCOUNTS, 1985-86 



4-323 



MINISTRY OF NATURAL RESOURCES 



STATEMENT OF BUDGETARY REVENUE — Concluded 



for the year ended March 31, 1986 



SALES AND RENTALS 

Sale of Crown lands and buildings 

Leasing and rentals of Crown lands 

Land use permits 

Souvenirs, merchandise 

Nursery stock 

Frost Centre board and lodging 

Property rentals 

Gas and Oil leases 

Land Agreements — forest products 

Equipment 

Provincial park concessions 

Mining leases 

Board and lodging — tree planting camps 

Licences of occupation 

Van sales — work clothes and toiletries 

Foreign Exchange 

Fish 

Confiscated articles 

Miscellaneous sales 

ROYALTIES 

Water power 

Timber stumpage charges 

Timber area charges 

Gas and Oil 

Mining 

Game 

Other 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

Refunds from suppliers 

Conservation authorities — returned grants 

Cancelled cheques 

Other 

MISCELLANEOUS 

Lac Seul Agreement 

Other 

TOTAL BUDGETARY REVENUE 



1986 


1985 


$ 


$ 


1,187,758 


1,514,428 


884,730 


983,063 


835,041 


873,559 


614,378 


760,593 


562,392 


656,351 


519,889 


497,619 


452,059 


390,297 


443,283 


1,055,528 


419,032 


397,296 


403,061 


464,137 


281,097 


347,185 


217,242 


211,963 


138,283 


147,727 


87,128 


134,606 


19,705 


41,592 


16,056 


15,976 


15,304 


7,927 


2,679 


44,691 


12,051 


9,170 


7,111,168 


8,553,708 


86,427,338 


67,389,828 


62,600,004 


55,959,034 


6,579,249 


3,889,634 


5,521,637 


4,873,161 


1,004,188 


1,893,000 


740,775 


635,902 


1,778 


6,937 


162,874,969 


134,647,496 


658,121 


44,993 


70,256 


165,550 


16,314 


79,850 


7,621 


54,478 


752,312 


344,871 


19,540 


16,953 


33,090 


38,875 


52,630 


55,828 


219,345,460 


174,248,307 



4-324 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF NATURAL RESOURCES 
STATEMENT OF REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS 

for the year ended March 31, 1986 

1986 1985 

$ $ 

Algonquin Forestry Authority 253,000 54,606 

TOTAL REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS . . 253,000 54,606 



STATEMENT OF DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 

for the year ended March 31, 1986 

1986 1985 

$ $ 

The Pits and Quarries Control Fund 3,588,164 3,441 ,931 

Contract Security Deposits 172,828 114,634 

Thomas Foster Trust Account 1 ,263 1 ,023 



TOTAL DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS ... 3,762,255 3,557,588 



MINISTRY OF NORTHERN DEVELOPMENT AND MINES 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 

PAGE 

Statement of Expenditure 

Ministry Administration 4-328 

Northern Economic Development 4-330 

Northern Transportation 4-332 

Northern Community Services and Development 4-334 

Statutory 4-328 

Summary 4-327 

Statement of Budgetary Revenue 4-336 



4-325 



1984-85 
Actual 



PUBLIC ACCOUNTS, 1985-86 4-327 

MINISTRY OF NORTHERN DEVELOPMENT AND MINES 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



PROGRAMS 



1985-86 



Appropria- 
tions 


Actual 


$ 


$ 


4,441,598 


4,434,542 


75,939,700 


59,999,747 


85,739,000 


85,373,607 


25,607,100 


25,578,417 


191,727,398* 


175,386,313 


191,727,398 


175,386,313 



3,908,177 Ministry Administration 

58,480,710 Northern Economic Development 

85,650,683 Northern Transportation 

28,020,201 Northern Community Services and Development 



176,059,771 Ministry Total 



ACCOUNTING CLASSIFICATION 

176,059,771 Total Budgetary Expenditure 



Includes Special Warrant of $32,720,000. 



4-328 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF NORTHERN DEVELOPMENT AND MINES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

^Jj Management PROGRAM AND ACTIVITIES Actual 

Tt Estimates Board Total 

Item . . 

Approvals 

3> 3> J J 

801 MINISTRY ADMINISTRATION 

PROGRAM 

1 1,558,300 95,800 1,654,100 Main Office 1,653,234 

2 767,800 58,700 826,500 Analysis and Planning 826,329 

3 745,400 6,600 752,000 Information Services 751,131 

4 75,000 75,000 Legal Services 74,942 

5 960,400 138,600 1,099,000 Financial and Administrative Services .. 1,098,696 
4,106,900 299,700 4,406,600 4,404,332 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 26,499 

S 1,614 1,614 Minister Without Portfolio salary The 

Executive Council Act 1 ,782 

S 7,880 7,880 Parliamentary Assistant's Salary, the 

Executive Council Act 1 ,929 

TOTAL FOR MINISTRY 

4,141,898* 299,700 4,441,598 ADMINISTRATION 4,434,542 

Program description: 

This program provides executive direction, administrative resources, and support services to enable the Ministry 
to fulfil its mandate in northern Ontario. 

♦Includes Special Warrant of $1 ,400,000. 



PUBLIC ACCOUNTS, 1985-86 



4-329 



MINISTRY OF NORTHERN DEVELOPMENT AND MINES — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 801 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Statutory Appropriations 

Minister's Salary 

Minister Without Portfolio Salary . 
Parliamentary Assistant's Salary . . 

Analysis and Planning (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



1 ,036,309 

127,121 

384,742 

62,262 

42,800 

1,653,234 



26,499 
1,782 
1,929 



579,836 
95,149 
72,856 
45,875 
32,613 

826,329 



Information Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Legal Services (Item 4) 

Transportation and communication . . . 

Services 

Supplies and equipment 

Financial and Administrative Services 
(Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 



TOTAL FOR MINISTRY 
ADMINISTRATION PROGRAM 



347,221 

44,279 

89,531 

166,354 

103,746 

751,131 



5,973 

66,924 

2,045 

74,942 



702,147 
111,364 
70,287 
107,117 
107,781 

1,098,696 



4,434,542 



4-330 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF NORTHERN DEVELOPMENT AND MINES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

" nd Management PROGRAM AND ACTIVITIES Actual 

Tt Estimates Board Total 

Item 

Approvals 

$ $ $ $ 

802 NORTHERN ECONOMIC 

DEVELOPMENT PROGRAM 

1 2,401,300 137,400 2,538,700 Program Administration 2,538,444 

2 34,015,000 34,015,000 Transportation Development 22,513,392 

3 5,114,000 18,939,000** 24,053,000 Resources Development 23,844,785 

4 15,333,000 15,333,000 Industry Development 11,103,126 

TOTAL FOR NORTHERN ECONOMIC 

56,863,300* 19,076,400 75,939,700 DEVELOPMENT 59,999,747 

Program description: 

This program assists in stimulating soundly-based economic growth and diversification throughout northern 
Ontario, with particular emphasis upon appropriate northern technology, developing those opportunities inherent in 
the natural resources of the Region, and strengthening the economic base of northern communities. 

♦Includes Special Warrant of $3,500,000. 

* transferred from the Ministry of Natural Resources by Certificate of Management Board of Cabinet. 



PUBLIC ACCOUNTS, 1985-86 



4-331 



MINISTRY OF NORTHERN DEVELOPMENT AND MINES — Continued 

NORTHERN ECONOMIC DEVELOPMENT PROGRAM — VOTE 802 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 

Transportation Development (Item 2) 

Services 

Acquisition/Construction of physical 

assets 

Transfer payments 

Resources Development (Item 3) 

Services 

Acquisition/Construction of physical 
assets 

Transfer payments 
Local Government ... $ 30,000 

Other 980,072 



,863,255 

269,892 

408,779 

61 ,679 

54,842 



2,658,447 
120,003 

2,538,444 



417,948 



20,129,778 
1,965,666 


22,513,392 


22,800,894 


33,819 


1,010,072 


23,844,785 



Industry Development (Item 4) 

Services 

Acquisition/Construction of physical 
assets 

Transfer payments 
Local Government . . . $3,405,615 

Other 8,033,927 

Less: Recoveries from other Ministries 

TOTAL FOR NORTHERN 
ECONOMIC DEVELOPMENT 
PROGRAM 



$ 
608,052 

355,532 

11,439,542 

12,403,126 
1,300,000 

11,103,126 
59,999,747 



4-332 



PUBLIC ACCOUNTS, 1985-86 



VOTE 

and 
Item 



MINISTRY OF NORTHERN DEVELOPMENT AND MINES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 



Management 
Estimates Board 

Approvals 



PROGRAM AND ACTIVITIES 



Total 



Actual 



803 



1 60,200,000 

2 4,600,000 

3 18,952,800 



$ 



650,000 60,850,000 
997,700 5,597,700 
338,500 19,291,300 



83,752,800* 1,986,200 85,739,000 



NORTHERN TRANSPORTATION 
PROGRAM 

Northern Roads 60,487,294 

Air Services 5,595,044 

Rail and Ferry Services 19,291 ,269 

TOTAL FOR NORTHERN 

TRANSPORTATION 85,373,607 



Program description: 

This program serves the access and mobility needs of the people of the North, and the economic sectors upon 
which they depend, by creating and sustaining multi-modal transportation infrastructure and services. 



Includes Special Warrant of $22,320,000. 



PUBLIC ACCOUNTS, 1985-86 



4-333 



MINISTRY OF NORTHERN DEVELOPMENT AND MINES — Continued 

NORTHERN TRANSPORTATION PROGRAM — VOTE 803 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Northern Roads (Item 1) 

Services 

Acquisition/Construction of physical 
assets 

Air Services (Item 2) 

Transfer payment 
Ontario Northland Transportation 
Commission 



$ 
4,729,654 

55,757,640 
60,487,294 



5,595,044 



Rail and Ferry Services (Item 3) 

Transfer payment 
Ontario Northland Transportation 
Commission 



TOTAL FOR NORTHERN 
TRANSPORTATION PROGRAM 



19,291,269 



85,373,607 



4-334 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF NORTHERN DEVELOPMENT AND MINES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

^ nd Management PROGRAM AND ACTIVITIES Actual 

l4 . Estimates Board Total 

Item . , 

Approvals 

3> J 3> «p 

804 NORTHERN COMMUNITY 

SERVICES AND DEVELOPMENT 
PROGRAM 

1 3,385,900 316,800 3,702,700 Community Services 3,700,692 

2 7,031,000 471,400 7,502,400 Community Infrastructure 7,496,494 

3 11,352,000 3,050,000 14,402,000 Community Development 14,381,231 

TOTAL FOR NORTHERN 

COMMUNITY SERVICES AND 

21,768,900* 3,838,200 25,607,100 DEVELOPMENT 25,578,417 

Program description: 

This program assists in providing social, cultural and governmental services to the residents of northern commu- 
nities through improving access to government programs, supplementing community infrastructure programs, and 
developing appropriate social and cultural services to meet northern circumstances. 

"Includes Special Warrant of $5,500,000. 



PUBLIC ACCOUNTS, 1985-86 



4-335 



MINISTRY OF NORTHERN DEVELOPMENT AND MINES — Concluded 

NORTHERN COMMUNITY SERVICES AND DEVELOPMENT PROGRAM — VOTE I 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Community services (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Community Infrastructure (Item 2) 

Services 

Acquisition/Construction of physical 
assets 

Transfer payments 
Local Government . . . $6,468,082 

Other 258,759 



Less: Recoveries from other Ministries 



2,523,189 
358,427 
453,327 
135,357 
230,392 


3,700,692 


54,355 
2,732,298 

6,726,841 


9,513,494 
2,017,000 


7,496,494 



Community Development (Item 3) 

Transportation and communication .... 

Services 

Supplies and equipment 

Acquisition/Construction of physical 
assets 

Transfer payments 
Local Government . . . $2,723,987 

Other 5,540,587 



Less: Recoveries from other Ministries 



TOTAL FOR NORTHERN COM- 
MUNITY SERVICES AND 
DEVELOPMENT PROGRAM 



111,111 
115,566 
719,466 

5,279,000 



8,264,574 

14,489,717 
108,486 

14,381,231 



25,578,417 



4-336 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF NORTHERN DEVELOPMENT AND MINES 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



TAXATION 

Mining profit 

GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Regional and Economic Expansion (DREE) . . 
Ontario Northland Transportation Commission 



REIMBURSEMENTS OF EXPENDITURES 

Municipalities 

SALES AND RENTALS 

Trailer park leases 

Equipment 

Property rentals 



RECOVERY OF PRIOR YEARS' EXPENDITURES 

Transfer Payments 

Other 



TOTAL BUDGETARY REVENUE 



1986 

$ 


1985 

$ 


54,486,084 


64,517,692 


4,844,511 
1 ,881 ,977 


6,483,506 
2,667,505 


6,726,488 


9,151,011 


2,292 




6,756 
9,600 
1,965 


9,753 
7,275 
2,418 


18,321 


19,446 


63,803 
6,450 


10,117 
1,113 


70,253 


11,230 


61,303,438 


73,699,379 



OFFICE OF THE OMBUDSMAN 



FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 

PAGE 

Statement of Expenditure 

Office of the Ombudsman 4-340 

Summary 4-339 

Statement of Budgetary Revenue 4-342 



4-337 



PUBLIC ACCOUNTS, 1985-86 



4-339 



OFFICE OF THE OMBUDSMAN 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



PROGRAM 



1985-86 



Appropria- 
tions 


Actual 


$ 

6,052,000 
6,052,000* 


$ 

6,052,000 
6,052,000 


6,052,000 


6,052,000 



5 ,875 ,000 Office of the Ombudsman 

Total for Office of the Ombudsman 



5,875,000 



ACCOUNTING CLASSIFICATION 
5,875,000 Total Budgetary Expenditure 



Includes Special Warrant of $1 ,500,000. 



4-340 



PUBLIC ACCOUNTS, 1985-86 



OFFICE OF THE OMBUDSMAN — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Estimates 



Total 



PROGRAM AND ACTIVITY 



Actual 



1401 



6,052,000 



6,052,000* 



6,052,000 



OFFICE OF THE OMBUDSMAN 
PROGRAM 



6,052,000 The Ombudsman 



TOTAL FOR OFFICE OF THE 
OMBUDSMAN 



6,052,000 



6,052,000 



Program description: 

To investigate any decision or recommendation made or any act done or omitted in the course of the administra- 
tion of a "governmental organization" and affecting any person or body of persons in his or its personal capacity. 
"Governmental organization" is defined as a ministry, commission, board or other administrative unit of the Govern- 
ment of Ontario, and includes any agency thereof. 



"Includes Special Warrant of $1 ,500,000. 



PUBLIC ACCOUNTS, 1985-86 



4-341 



OFFICE OF THE OMBUDSMAN — Concluded 

OFFICE OF THE OMBUDSMAN PROGRAM — VOTE 1401 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



The Ombudsman (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

TOTAL FOR OFFICE OF THE 
OBMUDSMAN PROGRAM . . 



3,889,850 
547,275 
341,348 
887,229 
386,298 



6,052,000 



4-342 



PUBLIC ACCOUNTS, 1985-86 



OFFICE OF THE OMBUDSMAN 



STATEMENT OF BUDGETARY REVENUE 



for the year ended March 31, 1986 



SALES AND RENTALS 

Rental of Office Space 

Sale of Reports 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

MISCELLANEOUS 

Interest 

Other 

TOTAL BUDGETARY REVENUE 



1986 

$ 


1985 

$ 


4,780 
600 


600 


5,380 


600 


2,446 


273 


5,415 
2,454 


6,388 
1,954 


7,869 


8,342 


15,695 


9,215 



OFFICE OF THE PREMIER 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Office of The Premier 4-346 

Statutory 4-346 

Summary 4-345 

Statement of Budgetary Revenue 4-348 



4-343 



PUBLIC ACCOUNTS, 1985-86 4-345 

OFFICE OF THE PREMIER 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 1985-86 

fV , PROGRAM ; 

Actual Appropna- 



* Includes Special Warrant of $650,000. 



tions 



Actual 



2,810,455 Office of The Premier 2,593,134 1,893,606 



2,810,455 Total for Office of The Premier 2,593,134* 1,893,606 



ACCOUNTING CLASSIFICATION 

2,810,455 Total Budgetary Expenditure 2,593,134 1,893,606 



4-346 



PUBLIC ACCOUNTS, 1985-86 



OFFICE OF THE PREMIER — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 







Appropriations 




PROGRAM AND ACTIVITY 




VOTE ' 

and 
Item 


Estimates 


Management 

Board 

Approvals 


Total 


Actual 


201 

1 


$ 

2,555,800 

2,555,800 

36,341 

993 


$ 


$ 

2,555,800 

2,555,800 

36,341 

993 


OFFICE OF THE PREMIER 
PROGRAM 

Office of The Premier 


$ 
1,847,615 




Premier's Salary, the Executive Council 
Act 

Parliamentary Assistant's Salary, the 
Executive Council Act 




S 

s 




1,847,615 

37,759 

8,232 




TOTAL FOR OFFICE OF THE 

PREMIER 






2,593,134* 




2,593,134 


1,893,606 



Program description: 

This program covers the operation and administration of the Premier's office and the functions supporting the 
Premier as head of Government. 

* Includes Special Warrant of $650,000. 



PUBLIC ACCOUNTS, 1985-86 



4-347 



OFFICE OF THE PREMIER — Concluded 

OFFICE OF THE PREMIER PROGRAM — VOTE 201 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Office of The Premier (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communications . . 

Services 

Supplies and equipment 

Statutory Appropriations 

Premier's Salary 

Parliamentary Assistant's Salary 

TOTAL FOR OFFICE OF THE PRE- 
MIER PROGRAM 



1,138,153 

192,069 

306,185 

168,510 

42,698 

1,847,615 



37,759 
8,232 



1,893,606 



4-348 PUBLIC ACCOUNTS, 1985-86 

OFFICE OF THE PREMIER 
STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 

1986 1985 

$ $ 

GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Special envoy's office re acid rain . 7,787 

SALES AND RENTALS 1,100 

RECOVERY OF PRIOR YEARS' EXPENDITURE 89 1 ,517 

MISCELLANEOUS 468 239 

TOTAL BUDGETARY REVENUE 8,344 2,856 



OFFICE OF THE PROVINCIAL AUDITOR 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 

PAGE 
Statement of Expenditure 

Administration of the Audit Act and Statutory Audits 4-352 

Statutory 4-352 

Summary 4-351 



4-349 



PUBLIC ACCOUNTS, 1985-86 4-351 

OFFICE OF THE PROVINCIAL AUDITOR 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 1985-86 

, , PROGRAM 

Actual 



$ 
3 ,893 , 1 85 Administration of the Audit Act and Statutory Audits 



3,893,185 Total for Office of the Provincial Auditor 



ACCOUNTING CLASSIFICATION 
3 ,893 , 1 85 Total Budgetary Expenditure 



Appropria- 
tions 


Actual 


$ 

5,026,300 
5,026,300* 


$ 

4,868,643 
4,868,643 


5,026,300 


4,868,643 



includes Special Warrant of $1 ,126,000. 



4-352 



PUBLIC ACCOUNTS, 1985-86 



OFFICE OF THE PROVINCIAL AUDITOR — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Estimates 



Total 



PROGRAM AND ACTIVITY 



Actual 



1301 



4,944,100 


4,944,100 


4,944,100 
82,200 


4,944,100 
82,200 


5,026,300* 


5,026,300 



ADMINISTRATION OF THE AUDIT 

ACT AND STATUTORY AUDITS 

PROGRAM 

Office of the Provincial Auditor 



Provincial Auditor's Salary, the Audit Act 

TOTAL FOR ADMINISTRATION OF 
THE AUDIT ACT AND 
STATUTORY AUDITS 



4,783,473 

4,783,473 

85,170 



4,868,643 



Program description: 

The objective of the Provincial Auditor is to help the Legislature hold the government accountable for the 
stewardship of public funds. 

The Provincial Auditor audits the accounts of the Province and agencies of the Crown in accordance with his 
appointment under the Audit Act and various other statutes and authorities. The Provincial Auditor expresses opin- 
ions on the financial statements of the Province and of agencies of the Crown as to their fairness and consistency in 
accordance with stated accounting policies. In addition, the Provincial Auditor reports annually to the Legislature on 
any significant matters arising from his audits. 



'Includes Special Warrant of $1,126,000. 



PUBLIC ACCOUNTS, 1985-86 



4-353 



OFFICE OF THE PROVINCIAL AUDITOR — Concluded 

ADMINISTRATION OF THE AUDIT ACT AND STATUTORY AUDITS PROGRAM — VOTE 1301 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Office of the Provincial Auditor (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Canadian Comprehensive Auditing 
Foundation 

Statutory Appropriation 

Provincial Auditor's Salary 

TOTAL FOR ADMINISTRATION OF 
THE AUDIT ACT AND STATU- 
TORY AUDITS PROGRAM 



3,619,889 
523,013 
159,033 

212,223 
228,890 



40,425 
4,783,473 



85,170 



4,868,643 



RESOURCES DEVELOPMENT POLICY 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Resources Development Policy 4-358 

Statutory 4-358 

Summary 4-357 

Statement of Budgetary Revenue 4-360 



4-355 



PUBLIC ACCOUNTS, 1985-86 4-357 

RESOURCES DEVELOPMENT POLICY 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1Q84 «s 1985-86 

V*™ PROGRAM : 

Actual Appropna- 



*Includes Special Warrant $1,825,000. 

The Provincial Secretariat for Resources Policy was wound up as of June 26, 1985. 



tions 



Actual 



1,086,893 Resources Development Policy 1,175,914 393,436 



1,086,893 Ministry Total 1,175,914* 393,436 



ACCOUNTING CLASSIFICATION 
1,086,893 Total Budgetary Expenditure 1,175,914 393,436 



4-358 PUBLIC ACCOUNTS, 1985-86 

RESOURCES DEVELOPMENT POLICY — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 

Appropriations 

VOTE 

V ^^ Management PROGRAM AND ACTIVITIES Actual 

.. Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

2001 RESOURCES DEVELOPMENT 

POLICY PROGRAM 

1 4,067,800 (3,105,100) 962,700 Resources Development Policy 390,096 

2 924,100 (714,100) 210,000 Native Affairs 

3 1,531,700 (1,531,700) Niagara Escarpment Commission 

6,523,600 (5,350,900) 1,172,700 390,096 

S 3,214 3,214 Minister's Salary, the Executive Council 

Act 3,340 

TOTAL FOR RESOURCES 

6,526,814* (5,350,900)** 1,175,914 DEVELOPMENT POLICY 393,436 

Program description: 

The provision of advice and co-ordination of existing and potential policy issues in the Resources Development 
Policy Field. 

The development and co-ordination of government policy on Native Affairs, including support for the Cabinet 
Committee on Native Affairs. 

The implementation of a development plan for the Niagara Escarpment. 

♦Includes Special Warrant $1 ,825,000. 
**Includes: 

— $4,489,700 transferred to the Ministry of Municipal Affairs by Certificate of Management Board of Cabinet. 

— $861 ,200 transferred to the Ministry of the Attorney General by Certificate of Management Board of Cabinet. 



PUBLIC ACCOUNTS, 1985-86 



4-359 



RESOURCES DEVELOPMENT POLICY — Concluded 

RESOURCES DEVELOPMENT POLICY PROGRAM — VOTE 2001 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Resources Development Policy (Item 1) $ 

Salaries and wages 239,462 

Employee benefits 69,773 

Transportation and communication .... 28,797 

Services 39,840 

Supplies and equipment 12,224 

Statutory Appropriation 

Minister's Salary 

TOTAL FOR RESOURCES 
DEVELOPMENT POLICY 
PROGRAM 393,436 



390,096 



3,340 



4-360 PUBLIC ACCOUNTS, 1985-86 

RESOURCES DEVELOPMENT POLICY 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



SALES AND RENTALS 

RECOVERY OF PRIOR YEARS' EXPENDITURES 
MISCELLANEOUS 

TOTAL BUDGETARY REVENUE 



1986 

$ 


1985 

$ 




406 

377 
32 


5,234 
49 




815 


5,283 



MINISTRY OF REVENUE 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Ministry Administration 4-364 

Tax Revenue and Grants 4-366 

Property Assessment 4-370 

Province of Ontario Savings Office 4-372 

Statutory 4-364, 4-366, 4-372 

Summary 4-363 

Statement of Budgetary Revenue 4-374 

Statement of Deposits to Trust and Special Purpose Accounts 4-375 



4-361 



PUBLIC ACCOUNTS, 1985-86 



4-363 



MINISTRY OF REVENUE 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



1985-86 



PROGRAMS 



Appropria- 
tions 


Actual 


$ 


$ 


18,171,784 


16,971,828 


585,482,000 


569,748,003 


90,449,300 


89,917,073 


6,828,400 


7,432,156 


700,931,484* 


684,069,060 


700,931,484 


683,981,891 




87,169 


700,931,484 


684,069,060 



15,111,497 


546,760,173 


83,087,084 


6,800,656 


651,759,410 


651,686,012 


73,398 


651,759,410 



Ministry Administration 
Tax Revenue and Grants 
Property Assessment 
Province of Ontario Savings Office 
Ministry Total 

ACCOUNTING CLASSIFICATION 

Total Budgetary Expenditure 
Total Non-Budgetary Expenditure 



includes Special Warrant of $240,100,000. 



4-364 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF REVENUE — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

^* Management PROGRAM AND ACTIVITIES Actual 

T4 . Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

901 MINISTRY ADMINISTRATION 

PROGRAM 

1 838,800 838,800 Main Office 694,638 

2 743,600 43,400 787,000 Legal Services 770,523 

3 1,116,000 65,900 1,181,900 Audit Services 1,133,869 

4 837,300 837,300 Analysis and Planning 819,580 

5 2,051,100 88,000 2,139,100 Financial Services 2,128,127 

6 2,167,700 170,600 2,338,300 Supply and Office Services 2,335,177 

7 1,834,500 26,300 1,860,800 Personnel Services 1,828,796 

8 503,200 39,000 542,200 Communications Services 538,439 

9 3,297,200 53,600 3,350,800 Systems Development Services 3,257,469 

10 4,262,200 4,262,200 Facilities Management Unit 3,452,733 

17,651,600 486,800 18,138,400 16,959,351 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 6,219 

S 7,880 7,880 Parliamentary Assistant's Salary, the 

Executive Council Act 6,258 

TOTAL FOR MINISTRY 

17,684,984* 486,800 18,171,784 ADMINISTRATION 16,971,828 

Program description: 

This administrative program, which includes the Office of the Minister and Deputy Minister of Revenue, delivers 
planning, advisory and comptrollership functions to ensure the direction and corporate management of operating pro- 
grams consistent with Ontario Government policy and legislative directions. Technical and professional services are 
provided in support of operating programs to effect economies of scale inherent in centralized management control 
and standardization. 

♦Includes Special Warrant of $5,335,800. 



PUBLIC ACCOUNTS, 1985-86 



4-365 



MINISTRY OF REVENUE — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 901 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Statutory Appropriations 

Minister's Salary 

Parliamentary Assistant's Salary 

Legal Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Audit Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Analysis and Planning (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Financial Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



388,704 
116,898 
43,821 
66,375 
78,840 



694,638 



6,219 
6,258 



6,679 
109 

25,370 

704,371 

33,994 



770,523 



911,513 

113,498 

20,661 

45,504 

42,693 



1,133,869 



581,883 

75,012 

9,292 

93,679 

59,714 

819,580 



1,138,310 

243,700 

40,636 

543,349 

165,041 

2,131,036 
2,909 

2,128,127 



Supply and Office Services (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Personnel Services (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Communications Services (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Systems Development Services (Item 9) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from other activities . . 



Facilities Management Unit (Item 10) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 



TOTAL FOR MINISTRY 
ADMINISTRATION PROGRAM 



1,279,162 
183,740 
270,263 
159,944 
449,814 

2,342,923 
7,746 

2,335,177 



1,227,562 

177,990 

35,722 

243,331 

144,191 

1,828,796 



367,335 
48,105 
12,573 
34,259 
76,167 

538,439 



3,867,873 
514,616 
942,618 

8,890,869 
962,475 

15,178,451 
11,920,982 

3,257,469 



337,833 

39,017 

2,440,901 

345,960 

289,022 

3,452,733 



16,971,828 






4-366 



PUBLIC ACCOUNTS, 1985-86 



VOTE 

and 
Item 



MINISTRY OF REVENUE — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 



Management 
Estimates Board 

Approvals 



PROGRAM AND ACTIVITIES 



Total 



Actual 



902 



1 


386,200 


134,900 


521,100 


2 


1,815,000 


387,000 


2,202,000 


3 


2,232,900 


65,800 


2,298,700 


4 


2,065,800 




2,065,800 


5 


2,525,000 


296,100 


2,821,100 


6 


4,209,700 


275,800 


4,485,500 


7 


15,289,200 




15,289,200 


8 


39,446,100 




39,446,100 


9 


23,509,400 




23,509,400 


10 


488,283,800 


4,559,300 


492,843,100 


S 


579,763,100 


5,718,900 


585,482,000 




579,763,100* 


5,718,900 


585,482,000 



$ 

TAX REVENUE AND GRANTS 
PROGRAM 

Program Administration 469,194 

Tax Appeals 2,183,292 

Special Investigations 2,280,061 

Revenue and Operations Research .... 1,908,581 

Taxpayer Services 2,704,014 

Taxation Data Centre 4,422,076 

Corporations Tax and Other Taxes .... 14,808,452 

Motor Fuels and Other Taxes 26,057,643 

Retail Sales Tax and Other Taxes 22,886,165 

Guranteed Income and Tax Grants .... 491,941,356 

569,660,834 

Trust and Special Purpose Accounts, the 

Financial Administration Act 87,169 

TOTAL FOR TAX REVENUE AND 

GRANTS 569,748,003 



Program description: 

The tax revenue aspects of this program are directed at maintaining the integrity of Ontario's self-assessing taxa- 
tion systems which generate revenue flows to the Consolidated Revenue Fund. Compliance is encouraged through 
taxpayer information services, assistance, and deregulation while abuse and tax evasion are discouraged through 
audits and investigations. The tax statutes administered in the program are the Corporations Tax Act, the Income Tax 
Act, the Gasoline Tax Act, the Tobacco Tax Act, the Fuel Tax Act, the Succession Duty Act, the Land Transfer Tax 
Act, the Provincial Land Tax Act, the Retail Sales Tax Act, and the Race Tracks Tax Act. 

Under the program income supplements are delivered to senior citizens through the guaranteed income system 
and property tax grants, and sales tax grants are paid to eligible pensioners. In addition, the development of small 
business is encouraged through grants to investors under the Small Business Development Corporations Act. 

The program also delivers information services and other administrative aspects of the Ontario Tax Credit Sys- 
tem which generates property tax, and sales tax credits to low income tax filers under the age of 65 in order to relate 
these taxes and costs to the individual's ability to pay and provides political contribution tax credits to qualified tax 
filers in order to encourage participation in the political process. 



includes Special Warrant of $210,619,600. 



PUBLIC ACCOUNTS, 1985-86 



4-367 



MINISTRY OF REVENUE — Continued 

TAX REVENUE AND GRANTS PROGRAM — VOTE 902 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Tax Appeals (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services . 

Supplies and equipment 

Special Investigations (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Revenue and Operations Research 
(Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Taxpayer Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Taxation Data Centre (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 



328,432 
38,228 
21 ,440 
50,473 
30,621 



469,194 


1,510,675 
211,613 

32,798 
245,707 
182,499 


2,183,292 


1 ,736,580 

246,013 

155,028 

80,328 

62,112 


2,280,061 



1,231,501 

155,467 

31,749 

293,198 

196,666 

1,908,581 



1 ,821 ,476 
257,869 
295,967 
176,228 
159,742 

2,711,282 
7,268 

2,704,014 



3,278,439 

458,226 

19,988 

504,214 

161 ,209 

4,422,076 



Corporations Tax and Other Taxes 
(Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Motor Fuels and Other Taxes (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grants under the Small 
Business Develop- 
ment Corporations 

Act $16,956,486 

Grants under the Fuel 
Tax Act, 1981 255,786 



Less: Recoveries from other Ministries 



Statutory Appropriation 

Non-Budgetary Expenditure 
Local Services Board Levy 

Retail Sales Tax and Other Taxes (Item 9) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 



Statutory Appropriation 

Non-Budgetary Expenditure 
Contract Security Deposits 
Retail Sales Tax 



9,533,040 
1,482,870 
1,197,211 
2,187,640 
412,330 

14,813,091 
4,639 

14,808,452 



5,623,992 
869,826 
524,370 
677,488 

1,163,441 



17,212,272 

26,071,389 
13,746 

26,057,643 



71,616 



13,804,818 

2,149,111 

3,077,379 

3.173,371 

681,486 

22,886,165 



15,553 



PUBLIC ACCOUNTS, 1985-86 



4-369 



MINISTRY OF REVENUE — Continued 

TAX REVENUE AND GRANTS PROGRAM — VOTE 902 — Continued 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Guaranteed Income and Tax Grants 
(Item 10) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Guaranteed Annual 

Income System $131,493,983 

Property and Sales Tax 
Grants and Home 
Heating Grants for 
Ontario Pensioners 351,209,944 



TOTAL FOR TAX REVENUE AND 
GRANTS PROGRAM 



5,302,434 
843,899 
317,874 

2,479,578 
293,644 



482,703,927 
491,941,356 



569,748,003 



4-370 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF REVENUE — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

^ nd Management PROGRAM AND ACTIVITIES Actual 

f4 _ Estimates Board Total 

Item . , 

Approvals 

$ * j> I> 

903 PROPERTY ASSESSMENT 

PROGRAM 

1 275,000 275,000 Program Administration 209,350 

2 1,063,400 1,063,400 Policies and Priorities 919,654 

3 765,600 40,700 806,300 Assessment Services 794,275 

4 80,686,100 3,544,600 84,230,700 Assessment Field Operations 83,925,876 

5 2,219,000 89,900 2,308,900 Special Properties 2,306,063 

6 1,715,200 49,800 1,765,000 Data Services and Development 1,761,855 

TOTAL FOR PROPERTY 

86,724,300* 3,725,000 90,449,300 ASSESSMENT 89,917,073 

Program description: 

This program determines the valuation of all real property and prepares assessment rolls for purposes of taxation 
by local governments. Where assessment information has changed from the previous notification, assessment notices 
are issued to confirm to taxpayers the revised assessment values and the allocation of school support. The program 
provides an equitable basis of assessment for the distribution of provincial grants and subsidies to municipalities and 
school boards and the collection of Provincial Land Tax. In municipal election years, the program conducts a munici- 
pal enumeration to facilitate the production of preliminary voters' lists and municipal census data. 

* Includes Special Warrant of $24,144,600. 



PUBLIC ACCOUNTS, 1985-86 



4-371 



MINISTRY OF REVENUE — Continued 

PROPERTY ASSESSMENT PROGRAM — VOTE 903 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1 ) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Transfer payments 
Grant to The Institute of Municipal 
Assessors 

Policies and Priorities (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Assessment Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . , 

Services 

Supplies and equipment 



136,641 
15,355 
10,830 

15,253 
6,271 



25,000 



209,350 


627,832 
78,451 
40,587 

151,700 
21 ,084 


919,654 


577,362 

93,588 

98,549 

15,931 

8,845 


794,275 



Assessment Field Operations (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Special Properies (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Data Services and Development (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

TOTAL FOR PROPERTY 
ASSESSMENT PROGRAM 



57,284,912 
9,212,663 
5,257,430 

10,519,264 
1,855,079 

84,129,348 
203,472 

83,925,876 



1,647,724 

250,605 

255,875 

69,740 

82,119 

2,306,063 



683,602 
87,147 
12,050 

937,038 
42,018 

1,761,855 



89,917,073 



4-372 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF REVENUE — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITY 



Actual 



6,828,400 



6,828,400 



6,828,400 



6,828,400 



PROVINCE OF ONTARIO SAVINGS 
OFFICE PROGRAM 

(The Agricultural Development Finance 
Act) 

Administration 



TOTAL FOR PROVINCE OF 
ONTARIO SAVINGS OFFICE 



7,432,156 



7,432,156 



Program description: 

The Province of Ontario Savings Office attracts savings from the public by operating twenty-one offices where 
deposits are received and held in individual accounts on which interest is paid and cheques may be drawn. Funds in 
excess of day-to-day requirements are deposited in the Consolidated Revenue Fund and provide an economical 
source of long-term borrowing for the Treasurer of Ontario. 

This statutory appropriation provides operating funds for the twenty-one offices pending reimbursement by the 
Province of Ontario Savings Office. 



PUBLIC ACCOUNTS, 1985-86 



4-373 



MINISTRY OF REVENUE — Concluded 

PROVINCE OF ONTARIO SAVINGS OFFICE PROGRAM — STATUTORY 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Adminstration (Statutory) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 

TOTAL FOR PROVINCE OF 
ONTARIO SAVINGS OFFICE 
PROGRAM 



4,129,917 
656,473 
264,831 

2,116,588 
294,153 

7,461,962 
29,806 



7,432,156 



4-374 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF REVENUE 
STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 

1986 1985 

$ $ 

TAXATION 

Government of Canada 

Personal Income Tax Collection Agreement* . . 7,248,689,747 6,252,917,573 

Proportion of the special 15% tax on 1971 undistributed income on hand 6,346 107,824 
Proportion of Income Tax collected from privately-owned corporations 

operating public utilities 55,691,582 50,953,422 

Retail Sales Tax 5,024,515,416 4,426,038,578 

Corporations Tax 2,575,325,644 2,247,785,900 

Gasoline Tax 977,248,151 961,375,854 

Tobacco Tax 602,814,936 582,858,951 

Fuel Tax 242,234,325 225,880,951 

Land Transfer Tax 204,449,549 139,003,194 

Race Tracks Tax 63,903,992 60,516,678 

Succession Duty 6,349,871 6,428,464 

Provincial Land Tax 4,972,288 4,846,557 

Motor Vehicle Fuel Tax 47,019 (686,354) 

Land Speculation Tax 7,495 148,421 

Gift Tax 1 ,738 5,734 



GOVERNMENT OF CANADA 

Reciprocal Taxation Agreement — payments in lieu of Retail Sales Tax 

REIMBURSEMENTS OF EXPENDITURES 

Province of Ontario Savings Office — refund of advances for operating 

expenses 

Other 

FEES, LICENCES AND PERMITS 

SALES AND RENTALS 

Sale of forfeited tobacco 

Other 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

Small Business Development Corporations 

Guaranteed Annual Income System 

Ontario Property Tax Grants 

Ontario Sales Tax Grants 

Other 

MISCELLANEOUS 

Unclaimed Corporations tax revenue 

Other 

TOTAL BUDGETARY REVENUE 



Net of $272,137,815 and $289,338,640 for 1986 and 1985 respectively, for Ontario Tax Credits. The amount received 
in 1986 is also net of $2,862,185 (1985 — $2,893,386) for Administration fees charged by the Government of Canada. 



17,006,258,099 


14,958,181,747 


81,173,791 


67,993,292 


7,432,156 
60,039 


6,800,656 
140,691 


7,492,195 


6,941,347 


5,063 


6,299 


318,968 
49,386 


17,445 


368,354 


17,445 


879,209 

331,867 

166,822 

89,306 

81,250 


1,251,810 

296,713 

176,612 

163,032 

53,788 


1,548,454 


1,941,955 


208,886 
21,741 


16,348 


230,627 


16,348 


17,097,076,583 


15,035,098,433 



PUBLIC ACCOUNTS, 1985-86 4-375 

MINISTRY OF REVENUE 
STATEMENT OF DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 

for the year ended March 31, 1986 

1986 1985 

$ $ 

Local Services Board Levy 71 ,616 58,974 

Contract Security Deposits— Retail Sales Tax 22,861 11,159 

TOTAL DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS .. . 94,477 70,133 






MINISTRY OF SKILLS DEVELOPMENT 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 

PAGE 

Statement of Expenditure 

Skills Development 4-380 

Statutory 4-380 

Summary 4-379 

Statement of Budgetary Revenue 4-382 

Statement of Repayments of Loans, Advances and Investments 4-382 



4-377 



PUBLIC ACCOUNTS, 1985-86 4-379 

MINISTRY OF SKILLS DEVELOPMENT 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 

1985-86 



Includes Special Warrant of $75,000,000. 



1 ? 84 " 8 f PROGRAM 

Actual Appropria- Actua , 

tions 

$ $ $ 

305,146,907 Skills Development 418,841,318 392,275,778 



305,146,907 Ministry Total 418,841,318* 392,275,778 



ACCOUNTING CLASSIFICATION 

305,146,907 Total Budgetary Expenditure 418,841,318 392,275,778 



4-380 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF SKILLS DEVELOPMENT — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTD7ITY 

for the year ended March 31, 1986 



Appropriations 



VOTE 

and 
Item 



Management 
Estimates Board 

Approvals 



PROGRAM AND ACTIVITIES 



Actual 



Total 



2801 



1 


2,248,700 


1,694,000 


3,942,700 


2 


235,957,700 




235,957,700 


3 


178,436,100 


477,700** 


178,913,800 




416,642,500 


2,171,700 


418,814,200 


S 


25,504 




25,504 


S 
S 


1,614 




1,614 




416,669,618* 


2,171,700 


418,841,318 



SKILLS DEVELOPMENT PROGRAM 

Ministry Administration 3,817,383 

Skills Training 226,049,621 

Youth Opportunities 162,377,607 

392,244,611 

Minister's Salary, the Executive Council 

Act 23,295 

Minister Without Portfolio's Salary, the 

Executive Council Act 1 ,614 

Parliamentary Assistant's Salary, the 

Executive Council Act 6,258 

TOTAL FOR SKILLS DEVELOPMENT 392,275,778 



Program description: 

Develop policy, implement programs and provide funds for training in industry, including the administration of 
apprenticeship training, and for work experience and employment stimulation directed at youth and other special 
needs groups, in order to ensure that the training-related needs of employers and individuals are identified, recog- 
nized and satisfied in such a manner as to contribute to Ontario's economic growth. 

♦Includes Special Warrant of $75,000,000. 
* transferred from Social Development Policy Secretariat by Certificate of Management Board of Cabinet. 



PUBLIC ACCOUNTS, 1985-86 



4-381 



MINISTRY OF SKILLS DEVELOPMENT — Concluded 

SKILLS DEVELOPMENT PROGRAM — VOTE 2801 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Ministry Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Transfer payments 
Special Projects 



Statutory Appropriations 



Minister's Salary 

Minister Without Portfolio's Salary 
Parliamentary Assistant's Salary . 



Skills Training (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 

Ontario Skills Fund .. $45,312,061 

Adult and Apprentice 
Training 154,487,303 

Skills Growth Fund . . . 10,945,567 



1,769,764 
326,517 
449,451 
858,091 
408,560 

5,000 
3,817,383 



23,295 
1,614 
6,258 



10,838,461 
1,489,068 

814,721 
1,557,498 

604,942 



210,744,931 
226,049,621 



Youth Opportunities (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .. 

Services 

Supplies and equipment 

Transfer payment 
Ontario Youth Opportunities .... 

Less: Recoveries from other Ministries 



TOTAL FOR SKILLS DEVELOP- 
MENT PROGRAM 



2,684,579 

388,233 

935,178 

16,314,905 

208,271 

141,924,688 

162,455,854 
78,247 

162,377,607 



392,275,778 



4-382 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF SKILLS DEVELOPMENT 
STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 

1986 1985 

$ $ 

GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

National Training Act Agreement re Industrial and Adult Training 

Training , 

Skills Growth Fund 

Other Adult Occupational Training Programs 

Training for Post Office Workers 

FEES, LICENCES AND PERMITS 

Tradesmen and Apprentices 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

Repayment of Grants 

Other 

MISCELLANEOUS 

TOTAL BUDGETARY REVENUE 



161,126,052 
10,357,893 


148,864,006 
18,696,155 


7,331 




171,491,276 


167,560,161 


2,325,880 


1,227,154 


2,275,506 
85 


575,302 


2,275,591 


575,302 


58,693 


1,406 


176,151,440 


169,364,023 



STATEMENT OF REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS 

for the year ended March 31, 1986 

1986 1985 

$ $ 

Venture Capital Project 2,804 

TOTAL REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS . . . 2,804 



SOCIAL DEVELOPMENT POLICY 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Social Development Policy 4-386 

Statutory 4-386 

Summary 4-385 

Statement of Budgetary Revenue 4-388 



4-383 



PUBLIC ACCOUNTS, 1985-86 



4-385 



SOCIAL DEVELOPMENT POLICY 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



PROGRAM 



1985-86 



Appropria- 
tions 



Actual 



7,290,661 



7,290,661 



7,290,661 



Social Development Policy 
Ministry Total 

ACCOUNTING CLASSIFICATION 
Total Budgetary Expenditure 



3,496,607 



3,496,607* 



3,496,607 



985,768 



985,768 



985,768 



♦Includes Special Warrant $1,800,000. 

The Provincial Secretariat for Social Policy was wound up as of June 26, 1985. 



4-386 



PUBLIC ACCOUNTS, 1985-86 



SOCIAL DEVELOPMENT POLICY — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



3101 



1 


1,379,700 




1,379,700 


2 


721 ,600 




721 ,600 


3 


600,000 


(477,700) 


122,300 


4 


1,268,800 
3,970,100 




1,268,800 




(477,700) 


3,492,400 


S 


3,214 




3,214 


S 


993 




993 




3,974,307* 


(477,700)** 


3,496,607 



SOCIAL DEVELOPMENT POLICY 
PROGRAM 

Social Development Policy 

Social Development Councils 

International Youth Year 

Social Development Special Services . . 

Minister's Salary, the Executive Council 
Act 

Parliamentary Assistant's Salary, the 
Executive Council Act 

TOTAL FOR SOCIAL 

DEVELOPMENT POLICY 



742,668 
106,773 

132,987 



982,428 
3,340 



985,768 



Program description: 

The Provincial Secretary for Social Development is responsible for the co-ordination of policy development 
within the Social Development Policy Field. The Provincial Secretary chairs the Cabinet Committee on Social Devel- 
opment which is the main forum for this policy co-ordination. The Secretariat for Social Development supports this 
policy co-ordination effort and provides services and information to the physically handicapped and senior citizens 
through the Secretariat for Disabled Persons and the Seniors Secretariat, respectively. The Advisory Councils on the 
Physically Handicapped and Senior Citizens report to the Government through the Provincial Secretary for Social 
Development. The Secretariat for Social Development has the responsibility for co-ordinating the provincial partici- 
pation in International Youth Year, 1985. 



♦Includes Special Warrant $1 ,800,000. 

**Transferred to the Ministry of Skills Development by Certificate of Management Board of Cabinet. 



PUBLIC ACCOUNTS, 1985-86 



4-387 



SOCIAL DEVELOPMENT POLICY — Concluded 

SOCIAL DEVELOPMENT POLICY PROGRAM — VOTE 3101 

Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Social Development Policy (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Statutory Appropriations 
Minister's Salary 

Social Development Councils (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 



426,312 

223,520 

31,779 

39,141 

21,916 



742,668 



3,340 



23,568 

1,258 

65,584 

14,967 

1,396 



106,773 



Social Development Special Services 
(Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 



TOTAL FOR SOCIAL DEVELOP- 
MENT POLICY PROGRAM . . 



99,671 

14,453 

9,353 

6,634 

2,876 

132,987 



985,768 



4-388 PUBLIC ACCOUNTS, 1985-86 

SOCIAL DEVELOPMENT POLICY 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



FEES, LICENCES AND PERMITS 

SALES AND RENTALS 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

TOTAL BUDGETARY REVENUE 



1986 
$ 


1985 

$ 


75,445 
1,100 


2,730 
170 


76,545 


2,900 



MINISTRY OF THE SOLICITOR GENERAL 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 

PAGE 
Statement of Expenditure 

Ministry Administration 4-392 

Public Safety 4-394 

Policing Services 4-396 

Ontario Provincial Police 4-398 

Statutory 4-392, 4-396, 4-398 

Summary 4-391 

Statement of Budgetary Revenue 4-400 

Statement of Deposits to Trust and Special Purpose Accounts 4-400 



4-389 






PUBLIC ACCOUNTS, 1985-86 4-391 

MINISTRY OF THE SOLICITOR GENERAL 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 1985-86 

t , PROGRAMS 

Actual 



7,342,856 Ministry Administration 

26,016,386 Public Safety 

10,514,461 Policing Services 

265,551,547 Ontario Provincial Police 



309,425,250 Ministry Total 



ACCOUNTING CLASSIFICATION 

309,422,546 Total Budgetary Expenditure 

2,704 Total Non-Budgetary Expenditure 



309,425,250 



Appropria- 
tions 


Actual 


$ 


$ 


9,243,597 


9,477,409 


27,940,800 


27,718,903 


10,565,500 


10,054,512 


297,515,400 


292,393,001 


345,265,297* 


339,643,825 


345,265,297 


339,639,114 




4,711 


345,265,297 


339,643,825 



includes Special Warrant of $83,375,000. 



4-392 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF THE SOLICITOR GENERAL — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

^* Management PROGRAM AND ACTIVITIES Actual 

T ^ _ Estimates Board Total 

Item . . 

Approvals 

!p 4> j) J 

1901 MINISTRY ADMINISTRATION 

PROGRAM 

1 1,267,800 214,200 1,482,000 Main Office 1,468,018 

2 2,029,200 100,900 2,130,100 Financial Services 2,117,139 

3 654,100 654,100 Supply and Office Services 627,468 

4 1,052,400 14,600 1,067,000 Personnel Services 1,041,491 

5 460,800 460,800 Information Services 408,941 

6 539,000 539,000 Analysis and Planning 466,710 

7 285,400 285,400 Legal Services 259,675 

8 341 ,700 341 ,700 Audit Services 314,040 

9 2,256,000 2,256,000 Systems Development Services 1,729,404 

8,886,400 329,700 9,216,100 8,432,886 

S 1 ,000 1 ,000 Payments under the Ministry of Treasury 

and Economics Act 1,010,734 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 26,499 

S 993 993 Parliamentary Assistant's Salary, the 

Executive Council Act 7,290 

TOTAL FOR MINISTRY 

8,913,897* 329,700 9,243,597 ADMINISTRATION 9,477,409 

Program description: 

To provide leadership, direction and co-ordination of the affairs of the Ministry and to provide administrative 
and financial support services for all Ministry programs. 

♦Includes Special Warrant of $2,205,000. 



PUBLIC ACCOUNTS, 1985-86 



4-393 



MINISTRY OF THE SOLICITOR GENERAL — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 1901 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 






Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Transfer payment 
Ontario Block Parent Program Inc. 



Statutory Appropriations 

Payments under the Ministry of Treasury 

and Economics Act 

Minister's Salary 

Parliamentary Assistant's Salary 

Financial Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . . 

Services 

Supplies and equipment 

Supply and Office Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Personnel Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Information Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



829,700 
138,819 
115,262 
274,213 
106,024 

4,000 



1,468,018 



1,010,734 

26,499 

7,290 



1 ,501 ,773 

271,148 

112,384 

187,846 

43,988 

2,117,139 



374,468 
62,200 
86,026 
20,973 
83,801 

627,468 



1,222,583 

124,049 

27,280 

26,551 

22,371 

1,422,834 
381,343 

1,041,491 



138,962 
11,954 
73,528 
32,588 

151,909 



408,941 



Analysis and Planning (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Legal Services (Item 7) 

Transportation and communication 

Services 

Supplies and equipment 

Audit Services (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Systems Development Services (Item 9) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



TOTAL FOR MINISTRY 
ADMINISTRATION PROGRAM 



382,617 

46,374 

8,665 

14,326 

14,728 

466,710 



22,480 

230,522 

6,673 

259,675 



268,436 

36,234 

4,798 

2,755 

1,817 

314,040 



909,418 

91,058 

51,931 

172,115 

504,882 

1,729,404 



9,477,409 



4-394 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF THE SOLICITOR GENERAL — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Actual 



Appropriations 

VOTF 

and Management PROGRAM AND ACTIVITIES 

T<k Estimates Board Total 

Item . . 

Approvals 

$ $ $ 

1902 PUBLIC SAFETY PROGRAM 

1 443,300 443,300 Program Management 

2 5,571,000 37,100 5,608,100 Centre of Forensic Sciences 

3 12,534,900 480,500 13,015,400 Fire Safety Services 

4 8,105,600 108,500 8,214,100 Coroners' Investigations and Inquests 

5 659,900 659,900 Forensic Pathology 

27,314,700* 626,100 27,940,800 TOTAL FOR PUBLIC SAFETY .. 

Program description: 

To eliminate or minimize the cause and effects of hazards to persons and property. 

* Includes Special Warrant of $5,856,000. 



353,926 


5,539,794 


13,007,082 


8,205,967 


612,134 


27,718,903 



PUBLIC ACCOUNTS, 1985-86 



4-395 



MINISTRY OF THE SOLICITOR GENERAL — Continued 

PUBLIC SAFETY PROGRAM — VOTE 1902 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Management (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grant to Ontario 
Society for the Pre- 
vention of Cruelty to 

Animals $85,000 

Grant to Canadian Red 
Cross Society 33,000 



Centre of Forensic Sciences (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 



Fire Safety Services (Item 3) 



Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Transfer payment 
Grants for Extrication Program . 



140,843 

18,043 

9,474 

43,883 

23,683 



118,000 



353,926 



3,600,308 

527,976 

374,580 

97,689 

939,241 

5,539,794 



8,394,933 

1,260,883 

974,175 

713,193 

1,413,919 

249,979 
13,007,082 



Coroners' Investigations and Inquests 
(Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Forensic Pathology (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

TOTAL FOR PUBLIC SAFETY 
PROGRAM 



$ 

1 ,626,879 
213,911 
143,014 

6,141,138 
81,025 

8,205,967 



451,232 
42,144 
15,464 
47,298 
55,996 

612,134 



27,718,903 



4-396 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF THE SOLICITOR GENERAL — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

^ nd Management PROGRAM AND ACTIVITIES Actual 

l4 . Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

1903 POLICING SERVICES PROGRAM 

1 4,693,500 83,500 4,777,000 Ontario Police Commission 4,769,940 

2 5,643,100 5,643,100 Ontario Police College 5,134,568 

3 112,100 32,300 144,400 Ontario Police Arbitration Commission . 135,728 
10,448,700 115,800 10,564,500 10,040,236 

S 1,000 1,000 Hearings under the Police Act 9,565 

S Trust and Special Purpose Accounts, the 

Financial Administration Act 4,711 

10,449,700* 115,800 10,565,500 TOTAL FOR POLICING SERVICES . 10,054,512 

Program description: 

To assist in protecting the security of society and the individual by contributing to the continued improvement of 
Policing Services in the Province. 

"Includes Special Warrant of $2,331 ,000. 



PUBLIC ACCOUNTS, 198586 



4-397 



MINISTRY OF THE SOLICITOR GENERAL — Continued 

POLICING SERVICES PROGRAM — VOTE 1903 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Ontario Police Commission (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Regional and Municipal 

Police Forces $53,364 

Association of 
Municipal Police 
Governing 

Authorities 10,000 

Canadian Association of 

Chiefs of Police 8,000 

Ontario Association of 
Chiefs of Police 2,000 



Statutory Appropriation 
Hearings under the Police Act 

Ontario Police College (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 



Statutory Appropriation 

Non-Budgetary Expenditure 
Ontario Police College Library Trust 
Fund 



2,555,728 
308,303 
383,784 

1,158,236 
290,525 



73,364 



4,769,940 



9,565 



2,855,450 
438,664 
339,000 
786,942 
714,512 

5,134,568 



4,711 



Ontario Police Arbitration Commission 
(Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

TOTAL FOR POLICING SERVICES 
PROGRAM 



51,577 
5,204 
7,582 

67,941 
3,424 

135,728 



10,054,512 



4-398 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF THE SOLICITOR GENERAL — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

™ nd Management PROGRAM AND ACTIVITIES Actual 

1t Estimates Board Total 

Item , . . 

Approvals 

$ $ $ $ 

1904 ONTARIO PROVINCIAL POLICE 

PROGRAM 

1 1,706,800 377,000 2,083,800 Office of the Commissioner 2,002,687 

2 16,577,500 16,577,500 Planning and Technology Division 12,029,824 

3 4,627,000 866,000 5,493,000 Personnel Management Division 5,420,336 

4 34,147,800 875,800 35,023,600 Supply Division 35,008,922 

5 187,592,000 15,280,400 202,872,400 Field Operations Division 202,862,128 

6 8,242,200 1,026,400 9,268,600 Field Support Division 9,087,365 

7 8,448,900 930,000 9,378,900 Investigation Division 9,199,553 

8 15,171,600 1,645,000 16,816,600 Investigation Support Division 16,775,186 

276,513,800 21,000,600 297,514,400 292,386,001 

S 1,000 1,000 Payments under the Police Act 7,000 

TOTAL FOR ONTARIO PROVINCIAL 

276,514,800* 21,000,600 297,515,400 POLICE 292,393,001 

Program description: 

To provide uniform and impartial Law Enforcement in all areas of the Province under its jurisdiction and to 
render assistance and services, upon request to other Law Enforcement Agencies. 

* Includes Special Warrant of $72,983,000. 



PUBLIC ACCOUNTS, 1985-86 



4-399 



MINISTRY OF THE SOLICITOR GENERAL — Concluded 

ONTARIO PROVINCIAL POLICE PROGRAM — VOTE 1904 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Office of the Commissioner (Item 1) 

Salaries and wages 

Employee benefits" 

Transportation and communication .... 

Services 

Supplies and equipment 

Statutory Appropriation 
Payments under the Police Act 

Planning and Technology Division (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Personnel Management Division (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Supply Division (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Field Operations Division (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 



1 ,556,365 

299,628 

75,977 

24,065 

46,652 

2,002,687 



7,000 



4,703,900 
743,811 
1 ,400,521 
3,096,612 
2,084,980 

12,029,824 



3,050,268 

438,392 
735,866 
673,045 
522,765 

5,420,336 



5,539,385 

966,382 

219,295 

4,429,013 

23,854,847 

35,008,922 



165,248,146 

28,887,423 

5,955,392 

818,384 

1,952,783 

202,862,128 



Field Support Division (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Investigation Division (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Investigation Support Division (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

TOTAL FOR ONTARIO PROVIN- 
CIAL POLICE PROGRAM 



1 ,879,901 

316,768 

340,541 

5,060,274 

1,489,881 

9,087,365 



6,441,556 
1,049,030 

540,805 
1,034,962 

133,200 

9,199,553 



12,967,929 

1,961,279 

905,943 

216,748 

723,287 

16,775,186 



292,393,001 



4-400 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF THE SOLICITOR GENERAL 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Indian Special Constables 

Gun Control Program 

REIMBURSEMENTS OF EXPENDITURES 

Policing municipalities 

Ontario Place Corporation 

Recovery of benefits, salaries and medical costs due to accidents 
Recovery of course expenses 

FEES, LICENCES AND PERMITS 

Private investigators and security guards licences 

Gun Control Program 

Fees for release of statements or occurrence information 

Other 

SALES AND RENTALS 

Vehicles 

Rental of accommodation to police officers 

Ontario Police College — room and board 

Accident photographs 

Unclaimed property 

Other 

Ontario Provincial Police History Book 

RECOVERY OF PRIOR YEARS' EXPENDITURES 
Ontario Provincial Police 

Car damages 

Other costs recovered 

Ontario Police College 

Ontario Police Commission 

Other 

MISCELLANEOUS 

TOTAL BUDGETARY REVENUE 



1986 

$ 


1985 

$ 


3,211,996 
1,031,071 


3,066,761 


4,243,067 


3,066,761 


4,050,476 
259,149 
130,414 

22,535 


2,760,547 

253,298 

64,455 

125,824 


4,462,574 


3,204,124 


533,979 

148,839 

62,132 

4,512 


483,561 

160,876 

56,990 

4,096 


749,462 


705,523 


2,097,092 

326,470 

75,997 

61 ,932 

7,506 

3,343 


2,077,935 

321,384 

77,134 

52,779 

3,427 

1,939 

11,419 


2,572,340 


2,546,017 


• 161,460 

39,022 

21,670 

13,649 

7,071 


113,286 

51,846 

3,916 

29,155 

2,757 


242,872 


200,960 


22,318 


25,038 


12,292,633 


9,748,423 



STATEMENT OF DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 
for the year ended March 31, 1986 



1986 

$ 



Ontario Police College Library Trust Fund 

TOTAL DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 



1,292 



1,292 



1985 

$ 



2,674 



2,674 



MINISTRY OF TOURISM AND RECREATION 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 
Statement of Expenditure 

Ministry Administration 4-404 

Tourism Development 4-406 

Parks and Attractions 4-408 

Recreation, Sports and Fitness 4-410 

Tourism and Recreation Operations 4-412 

Statutory 4-404, 4-408 

Summary 4-403 

Statement of Budgetary Revenue 4-414 

Statement of Deposits to Trust and Special Purpose Accounts 4-414 



4-401 



PUBLIC ACCOUNTS, 1985-86 4-403 

MINISTRY OF TOURISM AND RECREATION 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 1985-86 

7 , PROGRAMS 

Actual 



18,064,324 Ministry Administration 

23,440,555 Tourism Development 

55,676,197 Parks and Attractions 

15,058,191 Recreation, Sports and Fitness 

72,592,635 Tourism and Recreation Operations 



184,831,902 Ministry Total 



ACCOUNTING CLASSIFICATION 

158,531 ,902 Total Budgetary Expenditure 
26,300,000 Total Non-Budgetary Expenditure 



184,831,902 



Appropria- 
tions 


Actual 


$ 


$ 


19,047,584 


18,905,771 


22,820,500 


22,667,258 


29,965,700 


29,876,350 


19,182,600 


19,156,663 


80,664,200 


69,371,124 


171,680,584* 


159,977,166 


156,680,584 


144,975,716 


15,000,000 


15,001,450 


171,680,584 


159,977,166 



'Includes Special Warrant of $42,400,000. 



4-404 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF TOURISM AND RECREATION — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 

Appropriations 

VOTE 

^* Management PROGRAM AND ACTIVITIES 

lt Estimates Board Total 

Item . . 

Approvals 

$ $ $ 

2901 MINISTRY ADMINISTRATION 

PROGRAM 

1 985,000 565,000 1 ,550,000 Main Office 

2 729,900 30,000 759,900 Planning and Administrative Services .. . 

3 932,200 932,200 Information Services 

4 662,100 110,000 772,100 Corporate Advertising and Special 

Projects 

3,309,200 705,000 4,014,200 

5 25,504 25,504 Minister's Salary, the Executive Council 

Act 

S 7,880 7,880 Parliamentary Assistant's Salary, the 

Executive Council Act 

S 15,000,000 15,000,000 Inter-Provincial Lotteries Trust Fund, the 

Financial Administration Act 

TOTAL FOR MINISTRY 

18,342,584* 705,000 19,047,584 ADMINISTRATION 

Program description: 

This program provides for the general overall administration of the Ministry. 

includes Special Warrant of $975,800. 



Actual 



,529,87C 
741 ,231 
828,506 

771,47? 



3,871,085 

26,499 

8,187 

15,000,000 



18,905,771 



PUBLIC ACCOUNTS, 1985-86 



4-405 



MINISTRY OF TOURISM AND RECREATION — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 2901 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



Statutory Appropriations 



Less: Recoveries from other Ministries 



787,722 
214,559 
132,743 
204,353 
190,493 



1 ,529,870 



Minister's Salary 

Parliamentary Assistant's Salary 

Non-Budgetary Expenditure 
Ontario Trillium Foundation 

Planning and Administrative Services 
(Item 2) 

Salaries and wages 


26,499 
8,187 

15,000,000 
1,179,237 


Employee benefits 


112,049 


Transportation and communication .... 
Services 


62,398 
78,670 


Supplies and equipment 


103,768 


Transfer payments 
Grants for Youth Corps 

Program $ 509,089 

Grants for Experience 

Program 1,067,990 


1 ,577,079 



3,113,201 
2,371,970 



741,231 



Information Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Corporate Advertising and Special Projects 
(Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



TOTAL FOR MINISTRY 
ADMINISTRATION PROGRAM 



448,610 
47,628 
42,277 
177,995 
111,996 

828,506 



370,404 

56,087 

23,184 

2,114,783 

49,823 

2,614,281 
1,842,803 

771,478 



18,905,771 



4-406 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TOURISM AND RECREATION — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 







Appropriations 




PROGRAM AND ACTIVITIES 




VOTE 

and 
Item 


Estimates 


Management 

Board 

Approvals 


Total 


Actual 




$ 


$ 


$ 




$ 


2902 








TOURISM DEVELOPMENT 
PROGRAM 




1 


1,309,000 




1,309,000 


Program Administration 


1,163,065 


2 


1,729,800 


70,000 


1,799,800 


Tourism Industry Development 


1,792,863 


3 


18,796,700 


915,000 


19,711,700 


Tourism Marketing Development 


19,711,330 




21,835,500* 


985,000 


22,820,500 


TOTAL FOR TOURISM 

DEVELOPMENT 


22,667,258 



Program description: 

This program encourages the systematic development of Ontario tourist plant in the form of adequate accommo- 
dation, recreation facilities, attractions and related services; and encourages the increased use of this plant by promot- 
ing Ontario, both at home and abroad, as an attractive place to visit by the vacationing and travelling public. 



* Includes Special Warrant of $6,615,000. 



PUBLIC ACCOUNTS, 1985-86 



4-407 



MINISTRY OF TOURISM AND RECREATION — Continued 

TOURISM DEVELOPMENT PROGRAM — VOTE 2902 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1 ) $ 

Salaries and wages 175,802 

Employee benefits 100,083 

Transportation and communication .... 83,625 

Services 393,066 

Supplies and equipment 100,489 

Transfer payments 
Tourism Ontario 

Operations $ 60,000 

Grading 175,000 

Attractions Ontario . . 5,000 

Ontario Association of 

Convention Bureaux 20,000 

Ontario Hostelry 
Institute 50,000 310,000 







1,163,065 


Tourism Industry Development (Item 2) 




Salaries and wages 




352,688 


Employee benefits 




57,422 


Transportation and communication .... 


24,286 


Services 




354,844 


Supplies and equipment . . . 




35,955 


Transfer payments 






Muskoka Steamship and 






Historical Society 


$ 75,000 




Petrolia Project 


40,000 




Eastern Ontario Subsid- 






iary Agreement 






Grants for Tourism 






Development 






Local 


157,500 




Other 


710,168 


982,668 
1,807,863 


Less: Recoveries from other Ministries 


15,000 






1 ,792,863 



Tourism Marketing Development (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



TOTAL FOR TOURISM 
DEVELOPMENT PROGRAM 



2,455,189 

336,772 

2,527,303 

15,513,726 

878,340 

21,711,330 
2,000,000 

19,711,330 



22,667,258 



4-408 


* 


PUBLIC ACCOUNTS, 1985-86 




MINISTRY OF TOURISM AND RECREATION — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 






Appropriations 




PROGRAM AND ACTIVITIES 


Actual 


VOTE 

and 
Item 


Estimates 


Management 

Board 

Approvals 


Total 


2903 

1 


$ 

1,917,500 
2,206,700 


$ 

290,000 
290,000 


$ 

2,207,500 
2,496,700 


PARKS AND ATTRACTIONS 
PROGRAM 

Huronia Historical Parks 


$ 

2,207,481 
2,493,755 


2 


Old Fort William 



3 8,191,000 8,191 ,000 Ontario Place Corporation 

4 11,106,400 1,120,000 12,226,400 St. Lawrence Parks Commission 

5 791,000 791,000 St. Clair Parkway Commission 

6 400,000 400,000 Thunder Bay Ski Jumps 

7 709,500 709,500 Resort Development 

8 1,400,000 1,400,000 Ottawa Convention Centre 

9 300,000 1,243,600 1,543,600 Toronto Convention Centre 

27,022,100* 2,943,600 29,965,700 

S Trust and Special Purpose Accounts, the 

Financial Administration Act 

TOTAL FOR PARKS AND 
27,022,100 2,943,600 29,965,700 ATTRACTIONS 

Program description: 

This program provides operating and capital subsidies to specific tourism and recreational attractions. 

'Includes Special Warrant of $8,743,500. 



PUBLIC ACCOUNTS, 1985-86 



4-409 



MINISTRY OF TOURISM AND RECREATION — Continued 

PARKS AND ATTRACTIONS PROGRAM — VOTE 2903 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Huronia Historical Parks (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Old Fort William (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 



Ontario Place Corporation (Item 3) 

Transfer payments 
Grant to cover Operating Deficit .... 
Grant to cover Development 

St. Lawrence Parks Commission (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Acquisition/Construction of physical 

assets 

Transfer payments 

Grants to Municipalities in Lieu of 
Taxes 

Less: Recoveries from other Ministries 
and activities 

Statutory Appropriation 

Non-Budgetary Expenditure 
Contract Security Deposits 



1,319,539 

153,247 

72,146 

368,187 

294,362 



2,207,481 


1,639,751 

192,857 

76,081 

185,087 

399,979 


2,493,755 



2,872,000 
5,319,000 

8,191,000 



7,895,931 

817,339 

252,499 

1,507,835 

2,025,662 

363,545 



23,635 
12,886,446 

661 ,600 

12,224,846 



1,450 



St. Clair Parkway Commission (Item 5) 

Transfer payments 
Grants to St. Clair Parkway Commission 
Administration and Development . . 

Thunder Bay Ski Jumps (Item 6) 

Transfer payments 
Grant for Thunder Bay Ski Jumps 
operations 

Resort Development (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grant for Minaki Lodge 
operations 



Ottawa Convention Centre (Item 8) 

Transfer payment 
Grant for Ottawa Congress Centre 
operations 



Metro Toronto Convention Centre 
(Item 9) 

Transfer payment 
Grant for Metro Toronto Convention 
Centre operations 



TOTAL FOR PARKS AND 
ATTRACTIONS PROGRAM 



704,802 



400,000 



67,752 
8,088 

11,608 
1,130 
1,838 



619,000 
709,416 



1,400,000 



1,543,600 



29,876,350 



4-410 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TOURISM AND RECREATION — Continued 
STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF '' 

^ nd Management PROGRAM AND ACTIVITIES Actual 

,, Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

2904 RECREATION, SPORTS AND 

FITNESS PROGRAM 

1 534,500 75,000 609,500 Program Administration 600,623 

2 2,044,100 20,000 2,064,100 Recreation 2,057,409 

3 16,509,000 16,509,000 Sports and Fitness 16,498,631 

TOTAL FOR RECREATION, SPORTS 

19,087,600* 95,000 19,182,600 AND FITNESS 19,156,663 

Program description: 

This program provides support for the development of municipal recreation, sports and fitness programs and sup- 
port for provincial recreation organizations and provincial sport associations for the development of participation and 
the achievement of excellence. 

♦Includes Special Warrant of $4,713,000. 



PUBLIC ACCOUNTS, 1985-86 



4-411 



MINISTRY OF TOURISM AND RECREATION — Continued 

RECREATION, SPORTS AND FITNESS PROGRAM — VOTE 2904 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 



Salaries and wages 




199,586 


Employee benefits 




38,186 


Transportation and communication .... 


91 ,388 
181,143 


Supplies and equipment 

Transfer payments 
Grants for research 




15,320 
75,000 








Recreation (Item 2) 
Salaries and wages 


600,623 
869,111 


Employee benefits 




119,906 


Transportation and communication .... 
Services 


120,883 
236,999 


Supplies and equipment 

Transfer payments 
Grants for non-profit 
camps 


$ 50,362 
265,857 
244,348 

stries . . 


196,686 


Grants to provincial rec- 
reation organizations 

Grants for recreational 
development 


560,567 


Less Recoveries from other Min 


2,104,152 
46,743 




2,057,409 



Sports and Fitness (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grants to sports gov- 
erning bodies $4,456,700 

Grants to the Ontario 
Sports Administrative 

Centre 2,600,000 

Financial assistance for 
special sports activi- 
ties and fitness 

programs 1 ,759,872 

Special Sports "Best 
Ever" 

Local 693,000 

Other 3,706,768 

Sports medicine 210,000 



TOTAL FOR RECREATION, 
SPORTS AND FITNESS 
PROGRAMS 



1 ,334,940 
211,092 
163,751 

1,097,152 
265,356 



13,426,340 
16,498,631 



19,156,663 



4-412 



PUBLIC ACCOUNTS, 1985-86 



VOTE 

and 
Item 



MINISTRY OF TOURISM AND RECREATION — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 



Management 
Estimates Board 

Approvals 



PROGRAM AND ACTIVITY 



Total 



Actual 



2905 



1 80,664,200 



80,664,200 s1 



TOURISM AND RECREATION 
OPERATIONS PROGRAM 

80,664,200 Tourism and Recreation Operations . . 

TOTAL FOR TOURISM AND 
80,664,200 RECREATION OPERATIONS . . 



69,371,124 



69,371,124 



Program description: 

To increase productivity and employment in the tourist industry through delivery of financial assistance programs 
and direct consulting services to operators, municipalities and travel associations; and to deliver community recrea- 
tion and capital assistance programs to municipalities and community programs to meet the Ministry's recreation, 
sports and fitness program objectives. 



♦Includes Special Warrant of $21 ,352,700. 



PUBLIC ACCOUNTS, 1985-86 



4-413 



MINISTRY OF TOURISM AND RECREATION — Concluded 

TOURISM AND RECREATION OPERATIONS PROGRAM — VOTE 2905 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Tourism and Recreation Operations 
(Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Grants for municipal 
programs of 

recreation $ 5,115,155 

Grants for community 

facilities — Capital . 2,842,452 

Lottery Capital Grants 

Local 35,520,333 

Other 7,435,080 

Lottery Program 

Local 3,319,398 

Other 5,763,373 

Grants for Regional 
Travel Associations 
Administration 

Grant 420,000 

Cost Sharing 
Promotion .... 1,165,000 

Northern Ontario Rural 
Development 
Agreement 
Grants for Tourism 
Development . . 1,502,657 

Less: Recoveries from other Ministries 

TOTAL FOR TOURISM AND REC- 
REATION OPERATIONS 
PROGRAM 



4,874,195 
707,848 

1,077,525 
768,993 
361,772 



63,083,448 

70,873,781 
1,502,657 



69,371,124 



4-414 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TOURISM AND RECREATION 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Lotto Canada Incorporated 

Interchange Program 

Federal Sales Tax Rebate 

Bi-Centennial Contribution 

REIMBURSEMENTS OF EXPENDITURES 

Muskoka Tourism Marketing Agency — Secondment Agreement 

FEES, LICENCES AND PERMITS 

Admission — St. Lawrence Parks 

Admission — Other 

Tourism Licences 

SALES AND RENTALS 

Souvenirs 

Concessions 

Other 

ROYALTIES 

PROFITS FROM CROWN CORPORATIONS 

Lottario 

Instant Games 

Wintario 

RECOVERY OF PRIOR YEARS' EXPENDITURES 

Returned Grants 

Refunds from suppliers 

St. Clair Parkway Commission 

Other 

Metro Toronto Convention Centre 

MISCELLANEOUS 

TOTAL BUDGETARY REVENUE 



1986 

$ 


1985 

$ 


537,000 
18,978 
18,388 


100,000 


574,366 


100,000 


35,091 




2,353,625 

290,873 

95,889 


2,252,967 

303,904 

45,795 


2,740,387 


2,602,666 


1,701,001 

192,043 

14,776 


1,857,552 

136,154 

6,491 


1,907,820 


2,000,197 


300 


445 


59,000,000 
57,000,000 
20,000,000 


67,000,000 
26,000,000 
29,000,000 


136,000,000 


122,000,000 


478,683 
35,513 
32,062 

3,525 


459,427 

9,531 

35,625 

10,008 

6,855,096 


549,783 


7,369,687 


3,683 


2,995 


141,811,430 


134,075,990 



STATEMENT OF DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 
for the year ended March 31, 1986 



1986 

$ 



Contract Security Deposits — St. Lawrence Parks Commission 

TOTAL DEPOSITS TO TRUST AND SPECIAL PURPOSE ACCOUNTS 



,850 



1,850 



1985 

$ 



19,600 



19,600 



MINISTRY OF TRANSPORTATION 
AND COMMUNICATIONS 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 






PAGE 

Statement of Expenditure 

Ministry Administration 4-418 

Policy Planning and Research 4-420 

Safety and Regulation 4-422 

Provincial Highways 4-424 

Provincial Transit 4-426 

Provincial Transportation 4-428 

Municipal Roads 4-430 

Municipal Transit 4-432 

Communications 4-434 

Statutory 4-418 

Summary 4-417 

Statement of Budgetary Revenue 4-436 



4-415 



PUBLIC ACCOUNTS, 1985-86 



4-417 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



1985-86 



PROGRAMS 



Appropria- 
tions 


Actual 


$ 


$ 


60,548,911 


58,622,139 


11,853,600 


11,695,725 


81,155,800 


81,117,894 


542,281,200 


540,148,967 


102,414,000 


99,414,000 


8,610,400 


8,251,550 


538,549,000 


537,634,638 


354,461 ,800 


351,510,281 


3,456,400 


3,343,398 


1,703,331,111* 


1,691,738,592 


1,703,331,111 


1,691,738,592 



44,031,356 
10,050,509 
75,126,177 

515,633,572 

88,000,000 

7,411,295 

521,189,320 

322,710,606 
2,941,404 

,587,094,239 



1,587,094,239 



Ministry Administration 
Policy Planning and Research 
Safety and Regulation 
Provincial Highways 
Provincial Transit 
Provincial Transportation 
Municipal Roads 
Municipal Transit 
Communications 
Ministry Total 

ACCOUNTING CLASSIFICATION 

Total Budgetary Expenditure 



* Includes Special Warrant of $471 ,090,000. 



4-418 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

™ nd Management PROGRAM AND ACTIVITIES Actual 

T . „ Estimates Board Total 

Item . . 

Approvals 

$ $ $ $ 

3001 MINISTRY ADMINISTRATION 

PROGRAM 

1 4,850,600 1,276,100 6,126,700 Main Office 5,925,279 

2 11,961,000 1,059,500 13,020,500 Financial Services 11,920,431 

3 4,163,700 448,300 4,612,000 Legal Services 4,601,533 

4 4,304,400 1,323,200 5,627,600 Personnel Services 5,113,480 

5 9,784,200 239,200 10,023,400 Supply and Office Services 10,022,549 

6 3,479,800 186,300 3,666,100 Audit Services 3,665,083 

7 2,610,600 90,700 2,701,300 Information Services 2,601,762 

8 12,811,400 1,931,800 14,743,200 1986 World Exposition 14,742,811 

53,965,700 6,555,100 60,520,800 58,592,928 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 26,499 

S 1 ,614 1 ,614 Minister Without Portfolio Salary, the 

Executive Council Act 1 ,725 

S 993 993 Parliamentary Assistant's Salary, the 

Executive Council Act 987 

TOTAL FOR MINISTRY 

53,993,811* 6,555,100 60,548,911 ADMINISTRATION 58,622,139 

Program description: 

This program includes the executive management engaged in the direction and co-ordination of the Ministry's 
programs, and the organizational units that provide the essential support systems and general services necessary for 
the Ministry's programs. 

"Includes Special Warrant of $16,390,000. 



PUBLIC ACCOUNTS, 1985-86 



4-419 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 3001 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Statutory Appropriations 

Minister's Salary 

Minister Without Portfolio Salary . . 
Parliamentary Assistant's Salary . . . 

Financial Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Less: Recoveries from other activities 



Legal Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Personnel Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 
and activities 



2,540,665 

2,864,531 

107,815 

265,162 

147,106 

5,925,279 



26,499 

1,725 
987 



9,392,556 
1,701,035 
4,702,481 
20,394,257 
2,282,359 

38,472,688 
26,552,257 

11,920,431 



653,312 

120,549 

31,296 

3,926,395 

27,557 

4,759,109 
157,576 

4,601,533 



3,956,460 
749,189 
110,922 
309,710 
146,981 

5,273,262 

159,782 
5,113,480 



Supply and Office Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Audit Services (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Information Services (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Less: Recoveries from other activities 



1986 World Exposition (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Acquisition/Construction of physical 
assets 



TOTAL FOR MINISTRY 
ADMINISTRATION PROGRAM 



$ 

6,361,096 

1,007,619 

994,306 

242,071 

2,382,903 

10,987,995 
965,446 

10,022,549 



2,863,724 

475,756 

200,713 

94,513 

30,377 

3,665,083 



1,248,479 
229,987 
117,639 
574,473 
432,933 

2,603,511 
1,749 

2,601,762 



499,972 

70,938 

213,146 

6,236,783 

272,673 

7,449,299 
14,742,811 



58,622,139 



4-420 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 







Appropriations 




PROGRAM AND ACTIVITIES 




VOTE 

and 
Item 


Estimates 


Management 
Board 

Approvals 


Total 


Actual 




$ 


$ 


$ 




$ 


3002 








POLICY PLANNING AND 
RESEARCH PROGRAM 




1 


3,394,400 


395,900 


3,790,300 


Policy Planning 


3,657,555 


2 


4,541,300 




4,541,300 


Transportation Technology and Industry 


4,516,655 


3 


2,653,800 


868,200 


3,522,000 


Research 


3,521,515 




10,589,500* 


1,264,100 


11,853,600 


TOTAL FOR POLICY PLANNING 
AND RESEARCH 


11,695,725 









Program description: 

To facilitate the development of short and long term multi-modal goods and passenger transportation policies, 
best suited to meet the transportation, social, economic, technological and institutional objectives of the Province. 
This will also include the support and encouragement of all aspects of municipal transportation planning activities. 

To conduct research and development in areas of transportation and communications technology and industry to: 

— increase Ministry effectiveness and efficiency 

— improve Ontario transportation systems 

— increase industrial productivity and economic growth 

To improve the effectiveness, efficiency and safety of highway transportation, by conducting research and devel- 
opment on the physical systems involved in the design, construction, maintenance and use of infrastructure facilities. 



includes Special Warrant of $2,400,000. 



PUBLIC ACCOUNTS, 1985-86 



4-421 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

POLICY PLANNING AND RESEARCH PROGRAM — VOTE 3002 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Policy Planning (Item 1) 


$ 
2,069,186 




395,569 


Transportation and communication .... 


89,482 
555,038 


Supplies and equipment 

Transfer payments 
Urban and regional 

transportation studies $532,925 
Canadian Institute of 
Traffic and 
Transportation .... 5,000 

Less: Recoveries from other Ministries . 


78,355 

537,925 

3,725,555 
68,000 

3,657,555 



Transportation Technology and Industry 
(Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



2,834,039 
426,642 
247,946 

2,137,442 
687,431 

6,333,500 
1,816,845 

4,516,655 



Research (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



TOTAL FOR POLICY PLANNING 
AND RESEARCH PROGRAM 



1,652,302 
242,319 
100,723 

1,264,183 
261,988 

3,521,515 



11,695,725 



4-422 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

^* Management PROGRAM AND ACTIVITIES Actual 

Tt Estimates Board Total 

Item . . 

Approvals 

3> J> j J 

3003 SAFETY AND REGULATION 

PROGRAM 

1 6,849,700 339,500 7,189,200 Program Administration 7,188,493 

2 40,305,800 2,508,300 42,814,100 Licensing 42,783,116 

3 29,206,500 1,946,000 31,152,500 Examination, Inspection and Enforcement 31,146,285 

TOTAL FOR SAFETY AND 

76,362,000* 4,793,800 81,155,800 REGULATION 81,117,894 

Program description: 

Through control and influence, to affect the qualifications and performance of the users of the highway transpor- 
tation system and services in a manner that enhances: highway safety, mobility of goods, and the mobility of people. 

♦Includes Special Warrant of $13,200,000. 



PUBLIC ACCOUNTS, 1985-86 



4-423 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

SAFETY AND REGULATION PROGRAM — VOTE 3003 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
American Association 
of Motor Vehicle 

Administrators .... $ 15,171 

Canada Safety Council . 10,000 

Canadian Conference of 
Motor Transport 

Administrators .... 195,451 

Ontario Safety League 30,000 

Traffic Injury Research . 

Foundation 20,000 

Other Transfer 
payments 16,315 



3,703,215 
648,901 
254,097 

1,837,377 
457,966 



286,937 



7,188,493 



Licensing (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 



Examination, Inspection and Enforcement 
(Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

TOTAL FOR SAFETY AND 
REGULATION PROGRAM 



15,363,344 
3,136,902 
3,556,354 

16,252,119 
4,474,397 

42,783,116 



21,626,836 

3,790,132 

2,207,528 

2,930,413 

591,376 

31,146,285 



81,117,894 



4-424 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

and Management PROGRAM AND ACTIVITIES Actual 

T „ Estimates Board Total 

Item . . 

Approvals 

3> J J j» 

3004 PROVINCIAL HIGHWAYS 

PROGRAM 

1 31,143,900 1,746,600 32,890,500 Program Administration 32,889,543 

2 63,859,100 4,979,600 68,838,700 Design 68,714,201 

3 202,743,000 1,235,300 203,978,300 Capital and Construction 201,974,611 

4 213,518,000 23,055,700 236,573,700 Maintenance 236,570,612 

TOTAL FOR PROVINCIAL 

511,264,000* 31,017,200 542,281,200 HIGHWAYS 540,148,967 

Program description: 

To provide and maintain a Provincial Highway System that will satisfy the mobility, energy conservation, social 
and institutional needs of the people of Ontario and promote the objectives of Government, by assuring access to 
transportation and communications systems and services that are safe, dependable, effective, efficient and environ- 
mentally acceptable. 

♦Includes Special Warrant of $122,000,000. 



PUBLIC ACCOUNTS, 1985-86 



4-425 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

PROVINCIAL HIGHWAYS PROGRAM — VOTE 3004 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Transfer payments 
Rodeo Awards 

Design (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Transfer payment 
Route feasibility design studies . . . 

Less: Recoveries from other Ministries 



Capital and Construction (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Acquisition/Construction of physical 

assets 

Transfer payments 

Urban expressways 

Less: Recoveries from other Ministries 



$ 


Maintenance (Item 4) 


$ 


20,845,149 




100,091,779 


3,278,210 
2,874,428 
4,264,119 
1,625,872 

1,765 


Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Traffic improvement 
studies $ 44,125 


13,970,007 

3,616,616 

44,300,053 

78,706,544 


32,889,543 


Ontario Traffic 

Conference 22,000 

Sidewalk Improvement 341,252 


407,377 


42,724,708 
7,071,266 
2,644,391 

14,883,232 


Less: Recoveries from other Ministries 


241 ,092,376 

4,521,764 

236,570,612 


1 ,327,491 
240,698 


TOTAL FOR PROVINCIAL 
HIGHWAYS PROGRAM 


540,148,967 






68,891,786 
177,585 




68,714,201 






27,978,363 

4,203,223 

3,934,694 

13,836,231 

29,025,105 






211,050,572 






1,761,181 






291 ,789,369 
89,814,758 




201,974,611 







4-426 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



3005 

1 21 ,400,000 

2 46,600,000 

3 27,914,000 



6,500,000 



21,400,000 
53,100,000 
27,914,000 



95,914,000* 6,500,000 102,414,000 



PROVINCIAL TRANSIT PROGRAM 

Capital and Construction 18,400,000 

Operations 53,100,000 

GO Advanced Light Rail Transit Project 27,914,000 

TOTAL FOR PROVINCIAL TRANSIT 99,414,000 



Program description: 

To establish and operate an inter-regional transit system which serves the needs of the public within the Toronto 
Area Transit Operating Authority's region of jurisdiction and provides an efficient alternative to the private auto- 
mobile, by acquiring land, equipment, buildings and fixtures to maintain service and by providing service growth on 
existing routes and new services as requested by Government, thereby reducing traffic congestion and reducing the 
pressure for highway expansion. 

GO ALRT is a Provincial Government program utilizing state-of-the-art (advanced) technology to provide 
improved inter-regional rail commuter services in and around Metropolitan Toronto to meet transportation and 
regional development needs and at the same time create new employment opportunities in the engineering, construc- 
tion and transit manufacturing sectors of the Ontario economy. 



includes Special Warrant of $37,000,000. 



PUBLIC ACCOUNTS, 1985-86 



4-427 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

PROVINCIAL TRANSIT PROGRAM — VOTE 3005 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Capital and Construction (Item 1) 

Transfer payments 
Toronto Area Transit Operating 
Authority 



Operations (Item 2) 

Transfer payments 
Toronto Area Transit Operating 
Authority 



18,400,000 



53,100,000 



GO Advanced Light Rail Transit Project 
(Item 3) 

Transfer payments 

Toronto Area Transit Operating 
Authority 

Claims Settlement to Urban Transporta- 
tion Development Corporation Ltd. 

Less: Recoveries from other Ministries 



TOTAL FOR PROVINCIAL 
TRANSIT PROGRAM . . . 



42,000,000 

7,914,000 

49,914,000 
22,000,000 

27,914,000 
99,414,000 



4-428 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

and Management PROGRAM AND ACTIVITIES Actual 

f4 Estimates Board Total 

Item . . 

Approvals 

J J 3> 3> 

3006 PROVINCIAL TRANSPORTATION 

PROGRAM 

1 6,590,500 681,100 7,271,600 Air 7,267,060 

2 606,700 10,100 616,800 Rail 482,001 

3 693,600 28,400 722,000 Marine 502,489 

TOTAL FOR PROVINCIAL 

7,890,800* 719,600 8,610,400 TRANSPORTATION 8,251,550 

Program description: 

To promote and coordinate the inter-urban mobility of people and goods by the integrated use of all transporta- 
tion modes operating and serving in Ontario and to points beyond the Province. 

includes Special Warrant of $2,300,000. 



PUBLIC ACCOUNTS, 198586 



4-429 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

PROVINCIAL TRANSPORTATION PROGRAM — VOTE 3006 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Air (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 

Municipal airport 
construction $2,950,029 

Municipal airport 
maintenance 962,465 



Less: Recoveries from other Ministries 



2,205,841 
398,739 
1,039,129 
1,064,737 
2,760,248 



3,912,494 

11,381,188 
4,114,128 

7,267,060 



Rail (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payment 
Rail infrastructure and service feasibility 
studies 

Marine (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 



TOTAL FOR PROVINCIAL 
TRANSPORTATION PROGRAM 



324,602 

65,409 

24,299 

62,453 

3,511 



1,727 
482,001 



229,971 
42,525 
36,661 

170,820 
22,512 

502,489 



,251,550 



4-430 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



3007 

1 6,419,000 

2 531,661,000 



538,080,000* 



469,000 



6,888,000 
531,661,000 



469,000 538,549,000 



MUNICIPAL ROADS PROGRAM 

Program Administration 6,887,901 

Capital, Construction and Maintenance . 530,746,737 

TOTAL FOR MUNICIPAL ROADS . . 537,634,638 



Program description: 

To assist municipalities and participating groups in unorganized areas with the provision of adequate road service 
which meets local economic and social needs, and which contributes to the Ministry's objectives for transportation 
services in the Province. 



♦Includes Special Warrant of $171,500,000. 



PUBLIC ACCOUNTS, 1985-86 



4-431 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

MUNICIPAL ROADS PROGRAM — VOTE 3007 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 
Ontario Good Roads 

Association $25,987 

Roads and Transporta- 
tion Association of 

Canada 98,805 

Urban Planning Studies 1 ,073 



5,072,907 
860,902 
438,396 
265,951 
123,880 



125,865 



6,887,901 



Capital, Construction and Maintenance 

(Item 2) $ 

Salaries and wages 1,600,612 

Employee benefits 273,065 

Transportation and communication .... 115,635 

Services 10,790,413 

Supplies and equipment 568,223 

Acquisition/Construction of physical 

assets 28,712 

Transfer payments 

Municipal Road 
subsidies $507,004,801 

Development Roads . . 3,336,558 

Connecting links .... 15,707,059 526,048,418 

539,425,078 
Less: Recoveries from other Ministries 

and activities 8,678,341 

530,746,737 

TOTAL FOR MUNICIPAL ROADS 
PROGRAM 537,634,638 



4-432 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

V ^ E Management PROGRAM AND ACTIVITIES Actual 

Ti Estimates Board Total 

Item . . 

Approvals 

j j j> j 

3008 MUNICIPAL TRANSIT PROGRAM 

1 2,174,100 167,700 2,341,800 Program Administration 2,090,281 

2 210,404,000** 210,404,000 Capital and Construction 207,704,000 

3 139,016,000** 2,700,000 141,716,000 Operations 141,716,000 

351,594,100* 2,867,700 354,461,800 TOTAL FOR MUNICIPAL TRANSIT . 351,510,281 

Program description: 

To provide financial, technical and technological assistance to municipalities towards the provision of transit ser- 
vices in order to meet mobility and transportation needs of Ontario residents living in urbanized municipalities. 

♦Includes Special Warrant of $105,500,000. 

**Includes $90,000 /)00 Estimate for Extraordinary Adjustment regarding unfunded commitments for municipal 
transit. 



PUBLIC ACCOUNTS, 1985-86 



4-433 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

MUNICIPAL TRANSIT PROGRAM — VOTE 3008 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Transfer payment 
Urban transit studies 

Capital and Construction (Item 2) 

Transfer payments 

| Transit surface capital subsidies . . . 
; Rapid transit construction subsidies 
Transit demonstration projects . . . 

Less: Recoveries from other Ministries 



1,016,624 
171,247 

52,691 
462,959 

12,932 

373,828 
2,090,281 



82,885,740 
97,384,413 
27,833,847 

208,104,000* 
400,000 

207,704,000 



Operations (Item 3) 

Transfer payments 

Transit operating subsidies 

Transit demonstration projects 

Transportation for the physically 
disabled 

Less: Recoveries from other Ministries . 

TOTAL FOR MUNICIPAL TRANSIT 
PROGRAM 



130,050,306 
55,332 

12,360,362 

142,466,000* 
750,000 

141,716,000 



351,510,281 



Includes $77,500,000 Extraordinary Adjustment regarding unfunded commitments for municipal transit. 
**Includes $12,500,000 Extraordinary Adjustment regarding unfunded commitments for municipal transit. 



4-434 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Estimates 



Management 

Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



COMMUNICATIONS PROGRAM 

Program Administration 2,506,88 

Regulation 664,51 

Capital and Construction 172,00 

TOTAL FOR COMMUNICATIONS .. 3,343,39.' 



Program description: 

To promote the interests of Ontario users of communications systems and services, facilitate the mobility o 
information and contribute to the strength of the communications networks in Ontario in order to further the ecol 
nomic and social well-being of the people of Ontario. 



3009 








1 


2,374,900 


244,900 


2,619,800 


2 


616,200 


48,400 


664,600 


3 


107,000 


65,000 


172,000 




3,098,100* 


358,300 


3,456,400 



* Includes Special Warrant of $800,000. 



PUBLIC ACCOUNTS, 1985-86 



4-435 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS — Concluded 

COMMUNICATIONS PROGRAM — VOTE 3009 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Program Administration (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Transfer payments 
Grant to Canadian Standards 
Association 

Regulation (Item 2) 

laries and wages 

Employee benefits 

Transportation and communication . , 

Services 

Supplies and equipment 



Capital and Construction (Item 3) 



1,698,460 


Transportation and communication .... 


5,834 


305,672 


Services 


166,166 


133,534 






274,093 




172,000 


85,124 


TOTAL FOR COMMUNICATIONS 






PROGRAM 


3,343,398 


10,000 




2,506,883 






394,413 






61,176 






53,125 






134,448 






21,353 






664,515 







4-436 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TRANSPORTATION AND COMMUNICATIONS 



STATEMENT OF BUDGETARY REVENUE 



for the year ended March 31, 1986 



GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Railway Transport Committee $75,300 

Department of Transport 

— Seat Belt Project 

— Methanol Vehicle Test Program 

Other 

Reciprocal Taxation Agreement — payments in 
lieu of 

Motor Vehicle Registration Fees 

REIMBURSEMENTS OF EXPENDITURES 

Expressway agreements 

Contractors 

Municipalities 

St. Lawrence Seaway 

Toronto Area Transit Operating Authority 

Bell Canada 

Railways 

Other 

FEES, LICENCES AND PERMITS 

Vehicle licences and transfers $365,949,704 

Less: Agents' commissions 10,204,115 

Driver licences and driver examination fees $45,013,145 
Less: Agents' commissions 352,464 

Prorate vehicle registration fees 

Common carriers 

Sign and housemoving permits 

Encroachment permits 

Building and land use permits 

Entrance permits 

FINES AND PENALTIES 

Property damages 

Liquidated damages and forfeitures 



1986 

$ 



75,300 



1,154,738 



$277,624 

10,749 

5,520 



1985 

$ 



293,89: 



1,200,43: 



1 ,230,038 




1, 494,32 


88,299 


133,77* 


71,223 




85,11 


5,659 




44,12', 
136,92' 
34,35( 
32,95* 
30,69: 




$338,174,210 


11,841 


165,181 


509,82* 




j 


355,745,589 


9,416,437 
$41,536,357 


328,757,77: 


44,660,681 




41,536,35', 
16,886,9(X 


25,537,728 




10,863,748 




11,612,6* 


420,469 




426,815 


110,389 




80,33* 


59,280 




54,85: 


43,565 




45,06! 


437,441,449 


399,400,73( 


3,746,903 


3,146,84( 


154,140 




193 ,9| 


3,901,043 


3,340,83( 



PUBLIC ACCOUNTS, 1985-86 4-437 

MINISTRY OF TRANSPORTATION AND COMMUNICATIONS 

STATEMENT OF BUDGETARY REVENUE — Concluded 

for the year ended March 31, 1986 



SALES AND RENTALS 

Lands and buildings 

Service centre rentals 

Equipment 

Property rentals 

Vehicle rentals 

Scrap, obsolete parts and materials 
Plans, manuals, traffic booklets 

Guide signs 

Maps 

Bailey Bridge rentals 

Transportation Energy Program . . 
Other 



ROYALTIES 



RECOVERY OF PRIOR YEARS' EXPENDITURES 

Services — construction and maintenance 

Airport Operations 

Other 



MISCELLANEOUS 

TOTAL BUDGETARY REVENUE 



1986 


1985 


$ 


$ 


13,343,159 


6,380,338 


5,809,926 


6,158,850 


953,110 


926,439 


932,815 


837,453 


532,535 


364,311 


284,726 


207,790 


90,652 


122,835 


84,113 


95,059 


41,413 


30,826 


19,704 


19,500 


330 


7,265 


65,074 


18,474 


22,157,557 


15,169,140 


919,906 


1,226,024 


824,073 


1,280,833 


29,982 


163,557 


61,455 


53,259 


915,510 


1,497,649 


299,670 


167,872 


467,030,354 


422,806,405 



MINISTRY OF TREASURY AND ECONOMICS 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Office of the Deputy Premier 4-442 

Ministry Administration 4-444 

Treasury 4-446 

Budget and Intergovernmental Finance Policy 4-450 

Economic Policy 4-452 

Inflation Restraint 4-454 

Ontario Economic Council 4-456 

Statutory 4-444, 4-446 

Summary 4-441 

Statement of Budgetary Revenue 4-458 

Statement of Repayments of Loans, Advances and Investments 4-461 

Statement of Deposits to Pension and Related Benefit Funds and To Trust and Special 

Purpose Accounts 4-461 



4-439 



PUBLIC ACCOUNTS, 1985-86 



4-441 



MINISTRY OF TREASURY AND ECONOMICS 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 



1984-85 
Actual 



PROGRAMS 



1985-86 



Appropria- 
tions 


Actual 


$ 


$ 


500,000 


109,671 


7,113,797 


6,786,530 


3,974,997,000 


3,969,456,571 


6,110,000 


6,085,575 


366,621,000 


285,193,727 


652,000 


301,702 


1,581,000 


1,217,327 


4,357,574,797* 


4,269,151,103 






442,004 

6,085,496 

3,565,657,393 

5,401,955 

288,561,587 

1,005,583 

1,169,731 

3,868,323,749 



3,593,720,861 

274,602,888 

3,868,323,749 



Office of the Deputy Premier 
Ministry Administration 
Treasury 

Budget and Intergovernmental Finance Policy 
Economic Policy 
Inflation Restraint 
Ontario Economic Council 
Ministry Total 

ACCOUNTING CLASSIFICATION 
Total Budgetary Expenditure 
Total Non-Budgetary Expenditure 



4,078,936,797 3,985,230,225 
278,638,000 283,920,878 



4,357,574,797 4,269,151,103 



Includes Special Warrant of $81 ,475,000. 



4-442 



PUBLIC ACCOUNTS, 198586 



MINISTRY OF TREASURY AND ECONOMICS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITY 



Actual 



1001 



500,000 



500,000' 



500,000 



500,000 



OFFICE OF THE DEPUTY PREMIER 



Office of the Deputy Premier . . . 

TOTAL FOR OFFICE OF THE 
DEPUTY PREMIER 



109,671 



109,671 



Program description: 

This program covers the operation and administration of the Deputy Premier's Office and the functions support- 
ing the Deputy Premier as Deputy Head of Government. 



* Includes Special Warrant of $100,000. 



PUBLIC ACCOUNTS, 1985-86 



4-443 



MINISTRY OF TREASURY AND ECONOMICS — Continued 

OFFICE OF THE DEPUTY PREMIER — VOTE 1001 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Office of the Deputy Premier (Item 1 ) $ 

Salaries and wages 86,1 16 

Employee benefits 13,102 

Transportation and communication .... 5,648 

Services 1 ,770 

Supplies and equipment 3,035 

TOTAL FOR OFFICE OF THE DEP- 
UTY PREMIER 109,671 



4-444 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TREASURY AND ECONOMICS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTF 

^ nd Management PROGRAM AND ACTIVITIES Actual 

.. Estimates Board Total 

Item . , 

Approvals 

$ $ $ $ 

1002 MINISTRY ADMINISTRATION 

PROGRAM 

1 1 ,202,000 1 ,202,000 Main Office 1 ,032,413 

2 1,086,000 447,000 1,533,000 Financial Services 1,531,768 

3 1,005,000 160,100 1,165,100 Supply and Office Services 1,118,496 

4 669,000 128,200 797,200 Personnel Services 784,916 

5 1,015,000 46,000 1,061,000 Information Services 1,057,463 

6 493,000 19,000 512,000 Analysis and Planning 469,663 

7 255,000 12,000 267,000 Legal Services 266,214 

8 550,000 550,000 Audit Services 497,993 

6,275,000 812,300 7,087,300 6,758,926 

S 25,504 25,504 Minister's Salary, the Executive Council 

Act 26,572 

S 993 993 Parliamentary Assistant's Salary, the 

Executive Council Act 1 ,032 

TOTAL FOR MINISTRY 

6,301,497* 812,300 7,113,797 ADMINISTRATION 6,786,530 

Program description: 

This program provides the planning, direction and control required to achieve the Ministry's objectives; and the 
administrative and financial services required to support the programs of the Ministry and of certain other ministries 
and central agencies. 

"Includes Special Warrant of $1 ,61 1 ,000. 



PUBLIC ACCOUNTS, 1985-86 



4-445 



MINISTRY OF TREASURY AND ECONOMICS — Continued 

MINISTRY ADMINISTRATION PROGRAM — VOTE 1002 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Main Office (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Statutory Appropriations 

Minister's Salary 

Parliamentary Assistant's Salary 

Financial Services (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Supply and Office Services (Item 3) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Less: Recoveries from other activities and 
Ministries 

Personnel Services (Item 4) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 



646,810 

87,918 

114,022 

130,546 

53,117 



1,032,413 


26,572 
1,032 


1 ,069,382 

143,707 

20,842 

104,298 

193,539 


1,531,768 


706,918 
95,293 
198,910 
463,441 
319,962 


1,784,524 
666,028 


1,118,496 


623,299 

92,443 

14,075 

45,164 

9,935 


784,916 



Information Services (Item 5) 

Salaries and wages 

Employee benefits 

Transportation and communication . . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Analysis and Planning (Item 6) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Legal Services (Item 7) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Audit Services (Item 8) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 



TOTAL FOR MINISTRY 
ADMINISTRATION PROGRAM 



572,234 

79,627 

52,657 

187,342 

178,543 

1 ,070,403 
12,940 

1,057,463 



367,707 

55,235 

7,885 

21,375 

17,461 

469,663 



5,699 
3 

4,271 

224,660 

31,581 

266,214 



403,418 

53,545 

5,779 

22,251 

13,000 

497,993 



6,786,530 









4-446 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TREASURY AND ECONOMICS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 

Item 



Appropriations 



Estimates 



Management 

Board 

Approvals 



Total 



PROGRAM AND ACTIVITIES 



Actual 



1003 TREASURY PROGRAM 

1 4,205,000 176,000 4,381,000 Treasury 4,358,508 

2 138,215,000 138,215,000 Teachers' Superannuation Fund 119,894,682 

142,420,000 176,000 142,596,000 124,253,190 

S 3,280,000,000 3,280,000,000 Interest on Debt for Provincial 

Purposes-the Financial 
Administration Act 3,250,350,588 

S 248,613,000 248,613,000 Teachers' Superannuation Fund-the 

Teachers' Superannuation Act ... 294,022,845 

S 42,150,000 42,150,000 Superannuation Adjustment Fund, 

Teachers' Plan, the Teachers' 
Superannuation Act 43,145,180 

S 166,765,000 166,765,000 Public Service Superannuation Fund, 

the Public Service Superannuation 
Act 164,235,601 

S 92,173,000 92,173,000 Pension and Related Benefit Funds, 

and Trust and Special Purpose 
Accounts 92,970,202 

S 2,700,000 2,700,000 Development Loans 478,965 

3,974,821,000* 176,000 3,974,997,000 TOTAL FOR TREASURY .' 3,969,456,571 

Program description: 

This program develops and directs the systems of financial information and control and the accounting policies 
for the Province; reports to the Legislature, investors, and the public on the Province's financial position; provides 
recommendations to the Treasurer on the management and direction of the borrowing and investment activities of the 
Province; and is the custodian and fiscal agent for the securities of the Province and of certain of its agencies. 

The program also provides for payments to the Teachers' Superannuation Fund and the Superannuation Adjust- 
ment Fund — Teachers' Plan with respect to government contributions, unfunded liability and the provision to 
increase annual allowances of certain recipients. 

♦Includes Special Warrant of $26,101 ,000. 



PUBLIC ACCOUNTS, 1985-86 



4-447 



MINISTRY OF TREASURY AND ECONOMICS — Continued 

TREASURY PROGRAM — VOTE 1003 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Treasury (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 



Teachers' Superannuation Fund (Item 2) 

Transfer payments 

Payments in relation to the 
Unfunded Liability of the Teach- 
ers' Superannuation Fund 

Provision to increase, where applic- 
able, annual allowances under the 
Teachers' Superannuation Act 

Payments augmenting allowances 
and annuities under the Superan- 
nuation Adjustment Benefits Act, 
to certain recipients under the 
Teachers' Superannuation Act 



Statutory Appropriations 
Interest on Debt for Provincial Purposes 

Interest on Ontario Securities 

For General Purposes 

Canada Pension 
Plan Invest- 
ment Fund . $1,441,776,046 

Teachers' 
Superannua- 
tion Fund . . 872,046,453 

Ontario Munici- 
pal Employees 
Retirement 
Fund 117,250,593 

Other 30,551,215 

Interest on Public Service Superannua- 
tion Fund 

Interest on Superannuation Adjust- 
ment Fund 

Interest on Province of Ontario Sav- 
ings Office deposits 

Other interest, exchange, discount and 
commission 



$ 


Statutory Appropriation 


$ 


2,911,210 
417,197 


Teachers' Superannuation Fund 




Transfer payments 






78,429 


Government 






651,097 


contributions, 






303,085 


the Teachers' 






4,361,018 
2,510 


Superannua- 
tion Act . . . 


$277,497,448 




Less: Recover- 
ies from other 






4,358,508 






Ministries . . 


1,134,564 


276,362,884 




Provision to 








increase, 








where applic- 








able, annual 






39,098,000 


allowances 
under the 
Teachers' 






1 1 ,337,933 


Superannua- 








tion Act . . . 


$ 2,201,207 






Payments aug- 








menting 








allowances 






69,458,749 


and annuities 
under the 






119,894,682 
s 


Superannua- 
tion Adjust- 
ment Benefits 
Act, to certain 
recipients 
under the 






166,823,588 


Teachers' 
Superannua- 








tion Act . . . 


15,458,754 


17,659,961 
294,022,845 



2,461 ,624,307 

403,010,258 
146,077,458 
48,543,409 
24,271,568 



3,250,350,588 



Statutory Appropriation 
Superannuation Adjustment Fund 
Teachers' Plan 

Transfer payments 

Government contributions, the 
Superannuation Adjustment 
Benefits Act 

Less: Recoveries from other 
Ministries 



43,336,328 
191,148 



43,145,1! 



PUBLIC ACCOUNTS, 1985-86 



4-449 



MINISTRY OF TREASURY AND ECONOMICS — Continued 

TREASURY PROGRAM — VOTE 1003 — Continued 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Statutory Appropriation 
Public Service Superannuation Fund 

Non-Budgetary Expenditure 
Payments from 
Public Service 
Superannua- 
tion Fund, the 
Public Service 
Superannua- 
tion Act . . . 
Less: Recover- 
ies from Min- 
istry of 
Government 
Services . . . 47,309,620 



$211,545,221 



164,235,601 



Statutory Appropriations 

Pension and Related Benefit Funds and 

Trust and Special Purpose Accounts 

Non-Budgetary Expenditure 

Payments from 
Superannua- 
tion Adjust- 
ment Fund, 
the Superan- 
nuation 
Adjustment 
Benefits Act: 
Teachers' 
Superannua- 
tion Plan . . . $43,896,333 

Public Service 
Superannua- 
tion Plan . . . 37,531,417 

Retirement Pen- 
sion Plan of 
Ryerson Poly- 
technical 
Institute . . . 135,724 

Caucus Employ- 
ees Retire- 
ment Plan . . 55,229 

Payments from Ontario Provincial 
Police Fund, the Public Service Sup- 
perannuation Act 

Payments from Provincial Judges 
Benefits Fund, the Courts of Justice 
Act 

Payments from Legislative Assembly 
Retirement Allowances Account, 
The Legislative Assembly Retire- 
ment Allowances Act 

Other 



81,618,703 

5,215,755 
3,138,489 



1,761,952 
1,235,303 



92,970,202 



Statutory Appropriation 
Development Loans 

Non-Budgetary Expenditure 
Ontario Municipal Improvement 
Corporation Act 



478,965 



TOTAL FOR TREASURY 
PROGRAM 



3,969,456,571 



4-450 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TREASURY AND ECONOMICS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITY 



Actual 



1004 



5,829,000 



5,829,000* 



281,000 



281,000 



6,110,000 



BUDGET AND 

INTERGOVERNMENTAL FINANCE 

POLICY PROGRAM 

Budget and Intergovernmental Finance 
Policy 



TOTAL FOR BUDGET AND 
INTERGOVERNMENTAL 
6,110,000 FINANCE POLICY 



6,085,575 



6,085,575 



Program description: 

This program manages the Province's processes of fiscal, financial, taxation and related policy and strategy devel- 
opment; advises and assists the Treasurer and the Government in formulating Ontario Budget policy, including the 
fiscal framework, expenditure priorities, revenue targets and objectives, economic stabilization initiatives; and fed- 
eral-provincial and provincial-local finance policies; and monitors and reports on Budget performance. 



Includes Special Warrant of $1 ,457,000. 



PUBLIC ACCOUNTS, 1985-86 



4-451 



MINISTRY OF TREASURY AND ECONOMICS — Continued 

BUDGET AND INTERGOVERNMENTAL FINANCE POLICY PROGRAM — VOTE 1004 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Budget and Intergovernmental Finance 
Policy (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

Less: Recoveries from other Ministries 

TOTAL FOR BUDGET AND 
INTERGOVERNMENTAL 
FINANCE POLICY PROGRAM . . 



3,940,356 
575,769 
189,629 
813,421 
570,094 

6,089,269 
3,694 



6,085,575 



4-452 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TREASURY AND ECONOMICS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 

Estimates Board Total 

Approvals 



PROGRAM AND ACTIVITIES 



Actual 



1005 

1 6,421,000 

2 357,700,000 



2,500,000 8,921,000 

357,700,000 



ECONOMIC POLICY PROGRAM 

Economic Policy 



Industrial Leadership and Development 
Fund 



364,121,000* 2,500,000 366,621,000 TOTAL FOR ECONOMIC POLICY 



8,247,865 



276,945,862 
285,193,727 



Program description: 

This program initiates and co-ordinates the Province's economic policies and development strategies; and advises 
and assists the Treasurer and the Government, by pursuing research into macroeconomic policies, intergovernmental 
economic issues, the design and implementation of sectoral and structural studies of the economy, and the design and 
co-ordination of development policies aimed at enhancing the economy of the Province. 

In addition, the program co-ordinates statistical activities and data dissemination within the ministries of the 
Government; advises the Government on statistical policy; administers the Ontario Statistic Act and works closely 
with Statistics Canada. 

On July 1 1 , 1985, the appointment of the Board of Industrial Leadership and Development expired. This alloca- 
tion is being used to pay for commitments undertaken by the previous Board. 



* Includes Special Warrant of $51 ,648,000. 



PUBLIC ACCOUNTS, 1985-86 



4-453 



MINISTRY OF TREASURY AND ECONOMICS — Continued 

ECONOMIC POLICY PROGRAM — VOTE 1005 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Economic Policy (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

Transfer payments 

Regional Economic 
Development $1,586,176 

Conference Board in 
Canada 108,000 

Niagara Institute .... 10,000 

Less: Recoveries from other Ministries 



4,670,018 
713,967 
153,894 
682,086 

345,264 



1,704,176 

8,269,405 
21,540 

8,247,865 



Industrial Leadership and Development 

Fund (Item 2) 

(Payments of commitments undertaken by 

the previous Board) 

Services 

Acquisition/Construction of physical 

assets 

Transfer payments 

Other transactions — Loan Guarantees . 

Non-Budgetary Expenditure 
Industrial Leadership and Development 
Fund 

TOTAL FOR ECONOMIC POLICY 
PROGRAM 



41,876,528 

29,479,568 

177,962,339 

1,391,317 

250,709,752 



26,236,110 
276,945,862 



285,193,727 



4-454 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TREASURY AND ECONOMICS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 
Item 



Appropriations 



Management 
Estimates Board 

Approvals 



PROGRAM AND ACTIVITY 



Actual 



Total 



1006 

1 



652,000 



652,000* 



652,000 



652,000 



INFLATION RESTRAINT PROGRAM 

Inflation Restraint Board 

TOTAL FOR INFLATION RESTRAINT 



301,702 



301 ,702 



Program description: 

This program administers: 

(i) the Inflation Restraint Act by controlling the compensation increases of public and para-public sector employ- 
ees; by monitoring private sector price and wage changes within Ontario, and by promoting public understanding of 
the inflationary process. 

(ii) the Public Sector Prices and Compensation Review Act by reviewing compensation changes in the public sec- 
tor; by reporting to the Treasurer on the changes in compensation in relation to the criteria established by the Trea- 
surer; by recommending to the Treasurer further appropriate measures when compensation increases are found to be 
inconsistent with the criteria; by increasing awareness of the effects of compensation changes and by investigating and 
reporting on administered price increases that are referred to the Inflation Restraint Board by the Minister of Con- 
sumer and Commercial Relations. 



Includes Special Warrant of $163,000. 



PUBLIC ACCOUNTS, 1985-86 



4-455 



MINISTRY OF TREASURY AND ECONOMICS — Continued 

INFLATION RESTRAINT PROGRAM — VOTE 1006 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Inflation Restraint Board (Item 1) $ 

Salaries and wages 214,853 

Employee benefits 24,792 

Transportation and communication .... 11 ,287 

Services 50,036 

Supplies and equipment 734 

TOTAL INFLATION RESTRAINT 

PROGRAM 301,702 



4-456 



PUBLIC ACCOUNTS, 1985-86 



MINISTRY OF TREASURY AND ECONOMICS — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



VOTE 

and 

Item 



Appropriations 



Management 
Estimates Board 

Approvals 



Total 



PROGRAM AND ACTIVITY 



Actual 



1007 



1,581,000 



1,581,000* 



1,581,000 



ONTARIO ECONOMIC COUNCIL 
PROGRAM 



1 ,581 ,000 Ontario Economic Council 



TOTAL FOR ONTARIO ECONOMIC 
COUNCIL 



1,217,327 



,217,327 



Program description: 

This program advises and makes recommendations to the Executive Council, or any member thereof, on meth- 
ods to encourage the development of the Province's human and material resources; and to foster conditions for the 
realization of a higher standard of living for its people. 



"Includes Special Warrant of $395,000. 



PUBLIC ACCOUNTS, 1985-86 



4-457 



MINISTRY OF TREASURY AND ECONOMICS — Concluded 

ONTARIO ECONOMIC COUNCIL PROGRAM — VOTE 1007 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Ontario Economic Council (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication .... 

Services 

Supplies and equipment 

TOTAL FOR ONTARIO ECONOMIC 
COUNCIL PROGRAM 



464,172 
29,003 
75,330 

588,744 
60,078 



1,217,327 



4-458 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF TREASURY AND ECONOMICS 

STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 

1986 1985 

$ $ 

GOVERNMENT OF CANADA 

Reimbursements of Expenditures 

Regional and Economic Expansion 
DREE — Eastern Ontario 

Subsidiary Agreement .... $ 3,654,281 $ 2,730,043 

DREE — Community and Rural 
Resource Development 

Pembroke Infrastructure 1,418,883 4,456,672 

New Forests in Eastern 

Ontario 14,578 14,091 

Hybrid Poplar Extension 89,250 

Kirkland Lake 
Geoscientific 

Surveys 62,446 

Upper Ottawa Valley . 26,804 

Teachers' Superannuation 

Contribution — Department 

of National Defence 242,327 102,316 

Refund of Federal Excise Tax on 

Gasoline 152,027 243,240 

Canada-Ontario Employment 

Development Program 82,500 

Interchange Canada Program 

Other 

Established Programs Financing 

Cash Contributions $2,752,096,500 

Extended Health Care Services . 384,753,000 
Annual Subsidy per Capita, 

B.N. A. Act 1907 5,675,065 

Annual Subsidy, B.N. A. Act, 1907 . 240,000 

Annual Subsidy (debt allowance) . . . 142,414 

Common School Fund Interest .... 76,662 



REIMBURSEMENTS OF EXPENDITURES 
Ontario Hydro re administration costs . . 
Other 



SALES AND RENTALS 

Publications 

Other 



RECOVERY OF PRIOR YEARS' EXPENDITURES 

Recovery of Grants 

Other 



5,564,596 


823,212 
25,362 

$2,771,862,000 
358,609,000 


8,573,436 


3,142,983,641 


5,675,065 

240,000 

142,414 

76,662 


3,136,605,141 


3,148,548,237 




3,145,178,577 


87,113 
308 




491,405 


87,421 


491,405 


5,077 
1,035 




8,224 
11,358 


6,112 




19,582 


108,886 
6,070 


14,724 
14,721 


114,956 




29,445 



PUBLIC ACCOUNTS, 1985-86 



4-459 



MINISTRY OF TREASURY AND ECONOMICS 



STATEMENT OF BUDGETARY REVENUE — Continued 



for the year ended March 31, 1986 



MISCELLANEOUS 

Capitalized Interest on Ministry of Environment 

Loans 

Reserve for outstanding cheques transfer 

Donations to the Crown 

Ontario Housing Corporation — Moss Park 

Other 

ROYALTIES 

INTEREST AND OTHER INVESTMENT INCOME 
Temporary Investments and Marketable Securities 
Temporary Investments 

Time Deposits $ 16,044,043 

Other 187,512,316 

Marketable Securities 

Interest $ 2,507,207 

Gain on sale of investments . . . 167 

Discount on Ontario debentures 
purchased for debt retirement 

Corporations, Boards and Commissions 
The Ontario Universities Capital 

Aid Corporation $ 49,180,906 

The Ontario Education Capital Aid 

Corporation 47,265,133 

Ontario Land Corporation 41,843,200 

Ontario Housing Corporation 6,904,863 

Ontario Development Corporation 6,621,504 

Northern Ontario Development 

Corporation 4,504,383 

Eastern Ontario Development 

Corporation 4,097,150 

The Ontario Municipal 

Improvement Corporation .... 3,688,583 

The Ontario Junior Farmer 

Establishment Loan Corporation 2,400,470 

The Ontario Northland 

Transportation Commission ... 759,413 

The Crop Insurance Commission 

of Ontario 260,141 

Commercial Area Improvement 

Program 117,976 

Algonquin Forestry Authority 40,649 

Grain Financial Protection 

Board 20,712 

Ontario Tender Fruit Producers 

Marketing Board 16,574 

Investment in water treatment and 

waste control facilities 



1986 

$ 



457,965 
302,872 
160,100 

211,668 



1,132,605 



887 



167,721,657 
9,077,274 



$ 50,719,214 



457,397 
404,982 
337,403 
002,203 

768,069 

958,484 

903,635 

628,115 

098,125 

422,957 

58,972 
25,958 



1985 

$ 



297,932 

4,000 

63,674 

208,257 



573,863 



1,639 



203,556,359 


$ 14,909,785 
188,471,819 

$ 3,367,134 
1,781 


203,381,604 


2,507,374 


140,693 


3,509,608 


206,063,733 




206,891,212 



209,785,514 
7,235,857 



4-460 PUBLIC ACCOUNTS, 1985-86 

MINISTRY OF TREASURY AND ECONOMICS 

STATEMENT OF BUDGETARY REVENUE — Concluded 

for the year ended March 31, 1986 



INTEREST AND OTHER INVESTMENT INCOME — Concluded 
Loans to Municipalities 

Loans for educational purposes .... $ 7,481,528 
Federal Provincial Winter Capital 

Projects Fund 2,581,734 

Municipal Debentures — The 

Municipality of Metropolitan 

Toronto 1,587,314 

The Municipal Works Assistance 

Act 1,192,448 

Federal-Provincial employment 

loans 634,158 

The Shoreline Property Assistance 

Act 444,267 

Federal-Provincial special 

development loans 110,885 

Municipalities re Public Libraries ... 110,488 

The Town of Kapuskasing 43,651 

The Co-operative Loans Act 16,120 

The Moosonee Development Area 

Board 4,960 

Township of Elliot Lake 

Other Loans and Investments 

International Bridge Authority of 

Michigan — debentures $ 1,139,970 

Provincial Student Aid Loans 4 

Other 

Ministry of Agriculture and Food 

re tile drainage program $ 17,097,684 

Ministry of Municipal Affairs and 

Housing re housing action 

program 7,789,556 

Ministry of Health re loans to 

public hospitals 7,385,560 

Ministry of Colleges and Universities re 

loans to universities 24,731,799 



TOTAL BUDGETARY REVENUE 



1986 

$ 

d 


$ 8,197,344 
2,818,540 

1,711,281 

1,491,622 

690,487 

458,311 

123,588 

142,200 

49,386 

18,810 


1985 

$ 


14,207,553 


5,600 
494 


15,707,663 


1,139,974 


$ 1,459,864 
31 


1,459,895 




$ 17,186,656 






8,642,597 






12,542,248 




57,004,599 


25,673,935 


64,045,436 


455,214,790 




505,125,577 


3,605,105,008 




3,651,420,088 



PUBLIC ACCOUNTS, 1985-86 4-461 

MINISTRY OF TREASURY AND ECONOMICS 

STATEMENT OF REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS 

for the year ended March 31, 1986 



Advances and Investments — Corporations, Boards and Commissions 

Ontario Land Corporation 

The Ontario Education Capital Aid Corporation 

The Ontario Universities Capital Aid Corporation 

Ontario Development Corporation 

Eastern Ontario Development Corporation 

Ontario Northland Transportation Commission 

Northern Ontario Development Corporation 

The Ontario Municipal Improvement Corporation 

The Ontario Junior Farmer Establishment Loan Corporation . . . 
Ontario Housing Corporation 



Loans to Local Governments 

Educational purposes 

The Municipality of Metropolitan Toronto 

Municipalities re Public Libraries 

Town of Kapuskasing 

The Moosonee Development Area Board 
Township of Elliot Lake 



Other 

Colleges and Universities 

TOTAL REPAYMENTS OF LOANS, ADVANCES AND INVESTMENTS 



STATEMENT OF DEPOSITS TO PENSION AND RELATED BENEFIT FUNDS AND TO TRUST AND SPECIAL 

PURPOSE ACCOUNTS 

for the year ended March 31, 1986 



Pension and Related Benefit Funds 

Public Service Superannuation Fund 

Superannuation Adjustment Fund 

Provincial Judges Benefits Fund 

Ontario Provincial Police Supplementary Benefit Account 
Legislative Assembly Retirement Allowances Account . . 
Deputy Ministers Supplementary Benefit Account 



Trust and Special Purpose Accounts 

Interprovincial Lotteries Trust Fund 

Deposits with the Province of Ontario Savings Office (Net) 

Payroll deductions (net) 

Reserve for outstanding cheques 

The Fund for Milk and Cream Producers 

Reserve for unclaimed debenture principal and interest . . 
Sundry 



TOTAL 



1986 


1985 


$ 


$ 


85,629,339 


75,116,233 


78,892,800 


89,044,634 


25,732,283 


23,376,034 


29,414,796 


23,454,511 


17,104,725 


9,734,836 


13,000,000 


9,500,000 


10,158,799 


7,866,156 


3,675,488 


3,439,811 


3,494,046 


3,495,339 


23,888 


12,158,699 


267,126,164 


257,186,253 


11,852,395 


9,196,366 


2,435,000 


2,313,000 


134,000 


706,000 


88,618 


83,041 


8,000 


8,000 




7,900 


14,518,013 


12,314,307 


12,127,236 


12,033,320 


293,771,413 


281,533,880 



1986 


1985 


$ 


$ 


640,869,471 


565,347,859 


282,766,564 


247,989,146 


9,222,289 


25,533,456 


6,953,133 


647,381 


4,292,284 


3,803,959 


1,765,311 




945,869,052 


843,321,801 


181,000,000 


128,000,000 


61,614,337 


(31,145,682) 


2,071,387 


9,291,494 


819,680 


1,299,477 


162,632 


188,773 


59,403 


66,021 


242 


18,093 


245,727,681 


107,718,176 


1,191,596,733 


951,039,977 



OFFICE RESPONSIBLE FOR WOMEN'S ISSUES 

FISCAL YEAR, 1985-86 



TABLE OF CONTENTS 



PAGE 

Statement of Expenditure 

Office Responsible for Womenss Issues 4-466 

Summary 4-465 

Statement of Budgetary Revenue 4-468 



4-463 



PUBLIC ACCOUNTS, 1985-86 



4-465 



OFFICE RESPONSIBLE FOR WOMEN'S ISSUES 

STATEMENT OF EXPENDITURE BY PROGRAM 

for the year ended March 31, 1986 






1984-85 
Actual 



PROGRAMS 



1985-86 



Appropria- 
tions 



Actual 



4,600,773 



4,600,773 



Office Responsible For Women's Issues 

Total for Office Responsible for Women's Issues 



ACCOUNTING CLASSIFICATION 
4,600,773 Total Budgetary Expenditure 



10,211,200 



10,211,200 



10,116,380 



10,211,200* 10,116,380 



10,116,380 



'Includes Special Warrant of $2,500,000. 



4-466 



PUBLIC ACCOUNTS, 1985-86 



OFFICE RESPONSIBLE FOR WOMEN'S ISSUES — Continued 

STATEMENT OF EXPENDITURE BY PROGRAM AND ACTIVITY 

for the year ended March 31, 1986 



Appropriations 

VOTE 

^* Management PROGRAM AND ACTIVITIES Actual 

l4 . Estimates Board Total 

Item . . 

Approvals 

3> * 4> J 

401 OFFICE RESPONSIBLE FOR 

WOMEN'S ISSUES PROGRAM 

1 9,127,500 636,700 9,764,200 Ontario Women's Directorate 9,669,473 

2 272,000 175,000 447,000 Ontario Advisory Council on Women's 

Issues 446,907 

TOTAL FOR OFFICE RESPONSIBLE 

9,399,500* 81 1 ,700 10,21 1 ,200 FOR WOMEN'S ISSUES 10,1 16,380 

Program description: 

The Ontario Women's Directorate develops and co-ordinates government policy regarding Women's Issues, 
informs and educates the public, supports public and private sector organizations, develops and co-ordinates pro- 
grams to enhance the status of women in Ontario. 

The Ontario Advisory Council on Women's Issues provides independent advice to the Government on Women's 
issues. 

'Includes Special Warrant of $2,500,000. 



PUBLIC ACCOUNTS, 1985-86 



4-467 



OFFICE RESPONSIBLE FOR WOMEN'S ISSUES — Concluded 

OFFICE RESPONSIBLE FOR WOMEN'S ISSUES PROGRAM — VOTE 401 

Details of Expenditure by Activity and Standard Accounts Classification 
for the year ended March 31, 1986 



Ontario Women's Directorate (Item 1) 

Salaries and wages 

Employee benefits 

Transportation and communication . . . 

Services 

Supplies and equipment 

Transfer payments 
Grant for the provision of services and 
programs for women 



2,461,464 
265,254 
255,738 

1,600,201 
469,352 



4,617,464 
9,669,473 



Ontario Advisory Council on Women's 
Issues (Item 2) 

Salaries and wages 

Employee benefits 

Transportation and communication 

Services 

Supplies and equipment 

TOTAL FOR OFFICE RESPON- 
SIBLE FOR WOMEN'S ISSUES 
PROGRAM 



112,947 
8,611 

77,964 
169,703 

77,682 

446,907 



10,116,380 



4-468 PUBLIC ACCOUNTS, 1985-86 

OFFICE RESPONSIBLE FOR WOMEN'S ISSUES 
STATEMENT OF BUDGETARY REVENUE 

for the year ended March 31, 1986 

1986 1985 

$ $ 

REIMBURSEMENTS OF EXPENDITURES 17,350 

RECOVERY OF PRIOR YEARS' EXPENDITURES 6,147 5,585 

TOTAL BUDGETARY REVENUE 23,497 5,585 



PUBLIC ACCOUNTS, 1985-86 



4-469 



GENERAL INDEX 

EXPENDITURES VOLUME 1 



Page 
A 

Addiction Research Foundation 4-205 

Administration of the Audit Act and Statutory 

Audits Program 4-352 

Adult and Apprentice Training 4-381 

Advances to Ontario Land Corporation 4-223 

After-Care Agencies Church Army, Grants .... 4-129 

Agricultural Research Institute of Ontario 4-15 

Agricultural Societies 4-15 

Agriculture and Food, Ministry of 4-5 

Agrinorth Program 4-17 

Allowances to Supreme Court Judges 4-44 

Ambulance Operations and related Emergency 

Services 4-203 

American Association of Motor Vehicle 

Administrators 4-423 

American Water Works Association (Ontario), 

Grant 4-169 

Annuities and Bonuses to Indians under Treaty 

No. 9 ... 4-315 

Apple Tree Planting Program 4-13 

Archives 4-70 

Art Gallery of Ontario 4-73 

Arthritis Society-Ontario Division 4-207 

Asia Pacific Foundation 4-251 

Asparagus Incentive Program 4-13 

Assessment Review Board 4-46 

Assistance to Inmates Rehabilitation Assistance . 4-129 
Assistance to municipalities, planning boards and 

unorganized territories 4-303 

Assistive Devices 4-207 

Associated Beef Breeds of Ontario 4-13 

Association for Early Childhood 

Education-Ontario 4-101 

Association of Municipal Clerks and Treasurers of 

Ontario 4-305 

Association of Municipal Police Governing 

Authorities 4-397 

Association of Ontario Land Surveyors, Grant .. 4-315 

Attorney General Fellowship in Law 4-37 

Attorney General Scholarship for "Law with 

French" option 4-37 

Attorney General Scholarship for French Common 

Law 4-37 

Attorney General, Ministry of the 4-31 

Attractions Ontario 4-407 



B 

Beginning Farmers' Assistance 4-19 

Blind, Deaf and Demonstration Schools 4-138 

Board of Negotiation 4-46 

Book publishing subsidy 4-73 

Brantford Telecommunication Centre 4-71 

British Empire Service League Poppy Fund 4-99 

Bruce Trail Association, Grant 4-317 



C 

CJRT-FM Corporation 4-73 

Cabinet Office 4-51 

Canada Safety Council 4-423 

Canada-Ontario Rental Supply Plan 4-225 

Canadian Association for the Prevention of Crime 4-129 



Canadian Association of Chiefs of Police 4-397 

Canadian Association on Gerontology 4-99 

Canadian Coalition on Acid Rain, Grant 4-169 

Canadian Comprehensive auditing Foundation . . 4-353 
Canadian Conference of Motor Transport 

Administrators 4-423 

Canadian Council of Resource and Environmental 

Ministers, Grant 4-313 

Canadian Council on Social Development 4-97 

Canadian Cystic Fibrosis Foundation 4-251 

Canadian Diabetes Association Ontario Division . 4-207 

Canadian Education Association, Grant 4-135 

Canadian Environmental Law Research 

Foundation, Grant 4-165 

Canadian Gas Association 4-111 

Canadian Geoscience Council, Grant 4-319 

Canadian Geriatrics Research Society 4-99 

Canadian Great Lakes Casualty and Surety 4-109 

Canadian Horticultural Council 4-9 

Canadian Institute of Radiation Safety, Grants .. 4-269 

Canadian Institute of Religion and Gerontology . 4-99 

Canadian Institute of Traffic and Transportation . 4-421 
Canadian Intergovernmental Conference 

Secretariat 4-251 

Canadian Law Information Council-Grant 4-37 

Canadian League for Educational Exchange, 

Grant 4-135 

Canadian Red Cross Society, Grant 4-395 

Canadian Western Agribition 4-9 

Canadian Council on 4H Clubs 4-9 

Capital Grants-Education 4-141 

Capital grants- Adults' Social Services 4-99 

Capital grants-Children's Social Services 4-101 

Capital grants-Developmental Services, Adults 

and Children 4-101 

Caucus Employees Retirement Plan 4-449 

Central Ontario Cheesemakers' Association .... 4-9 
Centre franco-ontarien de ressources 

pedagogiques, Grant 4-135 

Centre of Forensic Sciences 4-394 

Chief Justice of Ontario-Conferences and Seminars 4-45 

Chiefs of Ontario 4-75 

Chiefs of Ontario, Grant 4-317 

Christmas Tree Growers Association, Grant .... 4-319 

Church Council on Justice and Corrections 4-129 

Citizenship and Culture, Ministry of 4-65 

Citizenship development, Grants 4-75 

Coalition of Ontario Rape Crisis Centres 4-129 

College "Royals" 4-9 

College Relations Commission 4-86 

Colleges and Universities, Ministry of , 4-81 

Colleges of Agricultural Technology-Education 

and Research 4-14 

Commerical Registration Appeal Tribunal and 

Liquor License Appeal Tribunal 4-108 

Commercial area improvement program 4-303 

Commission on Election Contributions and 

Expenses 4-26 

Commission on Industrial Waste Management ... 4-168 

Community Development, Payment-Other 4-335 

Community Development, Payments-Local 

Government 4-335 

Community Economic Transformation Agreement 4-305 
Community Infrastructure, Payments-Local 

Government 4-335 

Community Infrastructure, Payments-Other .... 4-335 

Community Mental Health Programs 4-205 



4-470 



PUBLIC ACCOUNTS, 1985-86 



GENERAL INDEX 

EXPENDITURES VOLUME 1 



Page 

Community and Social Services, Ministry of .... 4-93 

Community facilities, Capital Grant 4-413 

Community services contribution program for 

neighbourhood improvement 4-303 

Company Road Construction 4-315 

Compassionate Allowance to Permanently 

Handicapped Inmates 4-129 

Compassionate Allowances 4-37 

Compensation to Victims of Crime 4-47 

Conference Board of Canada 4-453 

Conference Incentive Fund 4-237 

Connecting Links 4-431 

Conservation Council of Ontario, Grant 4-317 

Conservation Initiative Grants 4-155 

Consumer and Commercial Relations, Ministry of 4-103 

Consumers' Association of Canada, Grant 4-109 

Contract Security Deposits, Retail Sales Tax .... 4-367 

Contribution to Legal Aid Fund 4-37 

Contribution to Legislative Assembly Retirement 

Allowances Account 4-26 

Coopers and Lybrand for Player Receivership ... 4-108 

Coroners' Investigations and Inquests 4-394 

Corporations Tax and Other Taxes 4-366 

Correctional Services, Ministry of 4-121 

Council for Franco-Ontarian Affairs 4-56 

Council for Franco-Ontarian Education 4-142 

Council of Ministers of Education, Canada, Grant 4-135 

Countermeasures Program-Drinking/Driving . . . 4-34 

County and District Law Libraries 4-45 

Cream Assistance Program 4-13 

Criminal Injuries Compensation Board 4-46 

Crop Introduction and Expansion 4-19 

Crown Attorneys' Association 4-41 

Cultural support grants 4-73 

Custom Gold Milling, Grant 4-319 



D 

Debentures-Instalments of Principal and 

Interest-Colleges 4-87 

Debentures-Instalments of Principal and 

Interest-Universities 4-85 

Deputy Attorney General 4-34 

Deputy Ministers Supplementary Benefits Fund . . 4-187 

Detoxification Centres 4-205 

Disaster Relief Assistance for Public Agencies . . . 4-305 

District Health Councils 4-206 

District Health Councils, grant 4-207 

Dorset Laborataory Day Care Centre, Grant ... 4-165 

Downtown revitalization program 4-303 

Drainage payments-Municipal Outlet Drainage . . 4-15 
Drainage payments-Municipal Outlet Drainage in 

Eastern Ontario 4-15 



E 

Eastern Ont. Subsidiary Agreement Grants for 

Tourism Development-Local 4-407 

Eastern Ont. Subsidiary Agreement Grants for 

Tourism Development-Other 4-407 

Eastern Ontario Development Corporation 4-240 

Eastern Ontario Subsidiary Agreement 4-241 

Economic Grants 4-153 

Education Programs-Other 4-141 

Education Relations Commission 4-142 

Education, Ministry of 4-131 



Page 

Effingham Park Expropriation Trust Account ... 4-179 

Elizabeth Fry Societies 4-129 

Emergency Health Services, Laboratories and 

Drug Benefits 4-202 

Energy Development Grants 4-155 

Energy Education Grants 4-155 

Energy Research Grants 4-155 

Energy conservation and renewable energy 

program 4-97 

Energy related Projects 4-79 

Energy, Ministry of 4-147 

Entomological Society 4-9 

Environment, Ministry of 4-161 

Environmental Assessment Board 4-168 

Environmental Compensation Corporation 4-168 

Envrionmental Protection Act, Part VII 4-169 

Experience '85 4-125 

Exploration Technology Development Fund, 

Grant 4-319 

Export Development Fund 4-239 

Export Success Fund 4-239 

Export Success Fund Repayable Grants 4-239 

Extended Care Health Insurance Benefits 4-207 

F 

Family Farm Interest Rate Reduction 4-19 

Family Planning 4-207 

Farm Adjustment Assistance 4-19 

Farm Income Stabilization 4-19 

Farm Tax Reduction Program 4-19 

Federal-Provincial Relations 4-250 

Federal/Provincial Parks Conference, Grant .... 4-317 

Federation of Northern Ontario Municipalities .. 4-305 

Film Festivals and Theatre Awards, Grants 4-73 

Financial Support Payments-Eastern Ontario 

Rural Development Projects 4-15 

Financial Support Payments-Northern Ontario 

Agricultural Projects 4-15 

Financial Support Payments-Northern Ontario 

Rural Development Projects 4-15 

Financial assistance for special sports activities and 

fitness programs 4-41 1 

Foodland Ontario Promotion 4-12 

Foodland Preservation Policy 4-18 

Forensic Pathology 3-394 

Forty Plus of Canada, Grant 4-263 

Francophone Affairs 4-56 

Francophone Affairs Co-ordination 4-56 

Freight Equalization Assistance to Commercial 

Fishermen, Grant 4-317 

French Language Services Program 4-57 

Frontenac Family Referral Service-Grant 4-45 

Frontier College, Grant 4-135 

Fur Institute of Canada, Grant 4-317 

Fusion Research Grants 4-155 

G 

GO Advanced Light Rail Transit Project 4-426 

General Legislative Grants 4-141 

Georgian Bay Movement Against Acid Rain, 

Grant 4-169 

Geoscience Research, Grant 4-319 

Government House Leader 4-54 

Government Pharmacy 4-196 

Government Services, Ministry of 1-175 

Government Stationery Account-Printing 4-185 



PUBLIC ACCOUNTS, 1985-86 



4-471 



GENERAL INDEX 

EXPENDITURES VOLUME 



Page 

Grading, Tourism Ontario 4-407 

Grant Boy Scout Jamboree 4-315 

Grant Experience '85 4-315 

Grant for Beach Studies 4-167 

Grant for Environmental Conferences 4-165 

Grant for Intervenor in the Tricil Landfill and the 

3M Canada Inc 4-169 

Grant for Thunder Bay Ski Jumps operations . . . 4-409 
Grant for the provision of services and programs 

for women 4-467 

Grant re Ontario Municipal Board Reports 4-47 

Grant to Canadian Standards Association 4-435 

Grant to City of Toronto 4-225 

Grant to Hamilton Business Advisory 

Centre-Operations 4-237 

Grant to Ontario Research Foundation-Capital 

equipment 4-243 

Grant to Ontario Research Foundation-general . . 4-243 

Grant to Parks Access Roads 4-317 

Grant to Parks Assistance Act 4-317 

Grant to The Institute of Municipal Assessors . . . 4-371 

Grant to cover Development 4-409 

Grant to cover Operating Deficit 4-409 

Grant to the Canadian Waste Exchange 4-167 

Grants Experience '85-local government 4-79 

Grants Experience '85-other 4-79 

Grants and Subsidies re Livestock 4-19 

Grants for Capital Projects-Colleges 4-87 

Grants for Capital Projects-Universities 4-85 

Grants for College Operating Costs 4-87 

Grants for Experience '85 Projects 4-263 

Grants for Experience Program 4-405 

Grants for Extrication Program 4-395 

Grants for Operating Costs-Universities 4-85 

Grants for Pesticides Research 4-169 

Grants for Regional Travel Associations 

Administration Grant . . 4-413 

Grants for Regional Travel Associations Cost 

Sharing Promotion 4-413 

Grants for Soil and Crop Improvement Projects . . 4-15 

Grants for Termite Control 4-169 

Grants for community facilities 4-413 

Grants for cultural support-capital 4-79 

Grants for historical societies and plaques 4-71 

Grants re Bank Loans to Farmers 4-19 

Grants re Export Sales Aid 4-13 

Grants re Grape Surplus Disposal Program 4-13 

Grants to Compensate for Municipal Taxation . . . 4-129 

Grants to Municipalities in Lieu of Taxes 4-19 

Grants to Sellers of Grain re McKinlay 4-13 

Grants to compensate for Municipal 

Taxation-Colleges 4-87 

Grants to compensate for Municipal 

Taxation-Universities 4-87 

Grants to compensate for municipal taxation- 
psychiatric hospitals 4-205 

Grants to compensate for municipal taxation- 
public hospitals 4-201 

Grants to library organizations 4-77 

Grants to local museums-local government 4-71 

Grants to local museums-other 4-71 

Grants to organizations for promotion of improved 

labour relations 4-263 

Grants to participating agencies 4-77 

Grants to the institute of Research and public 

policy 4-295 

Grants under the Fuel Tax Act, 1981 4-367 



Page 
Grants under the Small Business Development 

Corporations Act 4-367 

Greenhouse Energy Incentive 4-19 

Group Life Insurance 4-187 

Gypsy Moth Grant to Counties, Grant 4-319 

H 

Halfback Rebates 4-73 

Hamilton and District Literacy Council 4-129 

Hansard 4-26 

Health Insurance Program 4-208 

Health Insurance and Benefits 4-208 

Health Resources Development Plan 4-197 

Health, Ministry of 4-193 

Hearings under the Police Act 4-397 

Heritage support grants 4-71 

Holland Liberation Pilgrimage - Toronto Scottish 

Regimental Association 4-251 

Home Care Assistance 4-207 

Homes for Special Care 4-205 

Horticultural Societies 4-15 

Hospitals and related Facilities 4-200 

Housing for Seasonal Workers 4-19 

Housing incentive grants-local government 4-303 

Housing, Ministry of 4-213 

Human Rights Commission 4-272 

Huronia Historical Parks 4-408 

IDEA Corporation-operations 4-243 

Incentive Grants for Municipal Non-Profit Housing 4-225 

Incentive Loans for Municipal Non-Profit Housing 4-225 

Industrial Disease Standards Panel 4-274 

Industrial Efficiency Grants 4-155 

Industrial Leadership and Development Fund . . . 4-452 

Industrial Minerals, Grant 4-319 

Industry Development, Payments-Other 4-331 

Industry Development, Payments- Local 

Government 4-331 

Industry, Trade and Technology, Ministry of ... . 4-231 

Institute for Hydrogen Systems 4-155 

Institute of Environmental Studies, Grant 4-167 

Institute of Intergovernmental Relations 4-251 

Institute of Public Administration, Grant 4-287 

Interest Payments to Canada Mortgage and 

Housing Corporation on Advances 4-225 

Interest Payments to Ontario Housing Corporation 4-225 
Interest Subsidy re Tender Fruit Producers' 

Marketing Board 4-13 

Interest Subsidy re Tile Drainage Debentures and 

Loans 4-17 

Interest on Ontario Securities for Canada Pension 

Plan Investment Fund 4-447 

Interest on Ontario Securities for General 

Purposes 4-447 

Interest on Ontario Securities for Ontario 

Municipal Employees 4-447 

Interest on Ontario Securities for Teachers' 

Superannuation Fund 4-447 

Interest on Province of Ontario Savings Office 

deposits 4-447 

Interest on Public Service Superannuation Fund . 4-447 

Interest on Superannuation Adjustment Fund . . . 4-447 

Intergovernmental Affairs, Ministry of 4-245 

Intergovernmental Committee on Urban and 

Regional Research 4-217 



4-472 



PUBLIC ACCOUNTS, 1985-86 



GENERAL INDEX 

EXPENDITURES VOLUME 1 



Page 
Intergovernmental Relations and Hazardous 

Contaminants Coordination 4-168 

International Congress of Acoustics, Grant 4-171 

International Development Projects 4-14 

International Disaster Relief 4-251 

International Plowing Match 4-9 

International Relations-Overseas Offices 4-251 

International Relations-Policy and Operations . . . 4-251 

International Youth Year 4-386 

Investment in the Ontario Energy Corporation . . 4-159 
Investments in water treatment and waste control 

facilities 4-171 

J 

Jack Miner Migratory Bird Foundation, Grant . . 4-317 

John Howard Society-Ontario 4-129 

Judges' Library 4-45 

Junior Farmers' Association of Ontario 4-9 

Junior Rangers 4-320 

L 

L' Association des juristes d'expression francaise de 

l'Ontario 4-35 

Labour Relations Board 4-266 

Labour, Ministry of 4-259 

Languages of Instruction Commission 4-142 

Last Post Fund 4-99 

Law Officer of the Crown 4-34 

Law Research (Ontario Law Reform Commission) 4-34 
Legislative Assembly Retirement Allowances 

Account 4-449 

Legislative Intern Program, Grants 4-27 

Legislative Library 4-29 

Leslie M. Frost Natural Resource Centre 4-320 

Library Development Fund 4-77 

Lieutenant Governor's Board of Review 4-196 

Liquor Licence Board of Ontario 4-116 

Literacy Program 4-77 

Loan re Grain Financial Protection Board 4-13 

Long Term Income Protection 4-187 

Lottery Capital Grants-Local 4-413 

Lottery Program-Local 4-413 

M 

Managed Forest Tax Reduction, Grant 4-319 

Management Board of Cabinet 4-283 

Marina Development, Grant 4-317 

Marinas and Boating Facilties 4-305 

McMichael Canadian Collection 4-73 

Metro Toronto Convention Centre, Grant 4-409 

Minaki Lodge, Grant 4-409 

Mine Rescue Training 4-268 

Miscellaneous Grants (paid as directed by the 

Minister) 4-135 

Moosonee Development Area Board 4-305 

Motor Vehicle Accident Claims Fund 4-108 

Multicultural History Society 4-71 

Multicultural Service Grants 4-75 

Municipal Action '85 Program 4-305 

Municipal Affairs, Ministry of 4-297 

Municipal Affirmation action program 4-305 

Municipal Ambulance Operations 4-203 

Municipal Contingency Planning Grants 4-153 

Municipal Road subsidies 4-431 

Municipal Taxes on A. R.D. A. owned Property . . 4-17 



Page 

Municipal Utility Restructuring Grants 4-153 

Municipal airport construction 4-429 

Municipal airport maintenance 4-429 

Municipal allowances and benefits 4-99 

Municipal energy audit program 4-305 

Municipal organizations Association of 

Municipalities of Ontario 4-305 

Municipal programs of recreation, Grant 4-413 

Municipal services in French 4-305 

Municipalities and Conservation Authorities, 

Grant 4-319 

Municipalities and Conservation Authorities- 
Administration, Grant 4-315 

Municipalities and Conservation Authorities- 
Capital Grants, Grant 4-315 

Municipalities and Conservation Authorities- 
Program Operations, Grant 4-315 

Municipalities qualifying for assistance- 

Canada/Ont Agreement Sewage Program .... 4-171 

Municipalities qualifying for assistance-Regular . . 4-171 

Muskoka Steamship and Historical Society 4-407 

N 

Native Court Worker Program 4-37 

Natural Resources, Ministry of 4-309 

Net interest expense on commercial area 

improvement program 4-303 

Net interest on Shoreline Property Assistance 

Loans 4-305 

New Oil Reference Price, Grant 4-319 

Newcomer Integration, Grant 4-75 

Newcomer language/orientation classes, Grants . . 4-75 

Niagara Escarpment Commission 4-305, 4-358 

Niagara Escarpment Fund 4-303 

Niagara Institute 4-453 

Non-Residential Rental Conversion Loan 4-225 

Non-Teaching Hospitals and other Health 

Facilities-capital 4-201 

Non-profit camps, Grant 4-411 

North-west Ontario Municipal Association 4-305 

Northern Development and Mines, Ministry of .. 4-325 
Northern Ont. Rural Development Agreement- 
Grants for Tourism Development 4-413 

Northern Ontario Development Corporation . . . 4-240 

Northern Ontario Rural Development Agreement 4-15 

Northern Travel Program 4-209 

O 

O.H.I. P. - payments made for care provided by 

physicians and practitioners 4-209 

Occupational Health and Safety 4-269 

Office Responsible for Women's Issues 4-463 

Office of Arbitration 4-264 

Office of Employer Adviser 4-274 

Office of Worker Adviser 4-274 

Office of the Assembly 4-23 

Office of the Chief Election Officer 4-59 

Office of the Commissioner 4-398 

Office of the Deputy Premier 4-442 

Office of the Ombudsman 4-337 

Office of the Premier 4-343 

Office of the Provincial Auditor 4-349 

Office of the Public Complaints Commissioner .. 4-46 

Official Guardian 4-38 

Official Language Projects 4-139 

Official Local Health Agencies 4-207 



PUBLIC ACCOUNTS, 1985-86 



4-473 



GENERAL INDEX 

EXPENDITURES VOLUME 1 



Page 

Old Fort William 4^08 

Older Adults' Centres Association of Ontario . . . 4-99 
Ontario: 

Advisory Council on Women's Issues 4-466 

Agricultural Museum Trust Fund 4-14 

Arts Council 4-73 

Association for the Mentally Retarded 4-97 

Association of Agricultural Societies 4-9 

Association of Chiefs of Police 4-397 

Association of Children's Aid Societies 4-101 

Association of Children's Mental Health Centres 4-101 

Association of Convention Bureaux 4-407 

Association of Family Service Agencies 4-99 

Association of Property Standards Officers . . . 4-225 

Beef Cattle Performance Association 4-9 

Block Parent Program Inc 4-393 

Board of Parole 4-124 

Building Services 4-216 

Centres for Technology-Automobile Parts .... 4-243 

Centres for Technology-CAD/CAM & Robotics 4-243 

Centres for Technology-Food Processing 4-243 

Centres for Technology-Innovation Centres . . . 4-243 

Centres for Technology-Micro Electronics .... 4-243 

Centres for Technology-Resource Machinery .. 4-243 
Centres for Technology-Technology Diffusion 

Training 4-243 

Council of Commercial Fisheries, Grant 4-317 

Council of Rabbit Clubs 4-9 

Council of Regents 4-86 

Council on University Affairs 4-84 

Dairy Herd Improvement 4-15 

Development Corporation 4-240 

Drug Benefit Plan 4-203 

Drug Benefit Plan-Municipal 4-99 

Drug Benefit Plan-Provincial 4-99 

Economic Council 4-456 

Education Association-Elementary Teachers' 

Loan Fund 4-134 

Educational Communications Authority 4-73 

Educational Communications Authority 

(Conditional Payments) 4-135 

Electoral Boundaries Commission 4-26 

Energy Board 4-149 

Energy Corporation 4-158 

Environmental Network, Grant 4-165 

Federation of Anglers and Hunters, Grant .... 4-165 

Federation of Indian Friendship Centres 4-75 

Federation of Naturalists, Grant 4-169 

Federation of School Athletic Associations, 

Grant 4-135 

Film Development Corporation Projects 4-73 

Forestry Association, Grant 4-313 

Freezer Meat Association 4-9 

Fur Breeders' Association Inc 4-9 

Good Roads Association 4-431 

Graduate Scholarships 4-89 

Grain Corn Council 4-13 

Heritage Foundation, Grants 4-71 

Historical Studies Series, Grant 4-71 

Home Renewal Program 4-225 

Horticultural Association 4-9 

Hostelry Institute 4-407 

Housing Corporation 4-224 

Institute for Studies in Education, Grant 4-135 

International Corporation 4-238 

Land Corporation 4-222 

Lottery Agencies and Cultural Institutions .... 4-73 



Page 

Lottery Agency and Cultural Institutions 4-71 

Lottery Grants: Community Grants-local 

government 4-79 

Lottery Grants: Community Grants-other .... 4-79 

Lottery Grants: Provincial Grants 4-79 

Lottery Project Building Rehabilitation and 

Improvement Campaign 4-71 

Lottery Project Program Grants 4-73 

Lottery Project Program Grants-local 

government 4-77 

Lottery Project Program Grants-other 4-77 

Lottery Project grants-other 4-71 

Lottery Project-grants to local government . . . 4-71 

Mental Health Foundation 4-205 

Metis and Non-Status Indian Association, 

Subvention 4-135 

Mineral Exploration Program, Grant 4-319 

Municipal Board 4-46 

Municipal Improvement Corporation Act .... 4-449 

Municipal Management Development Board . . 4-305 

Municipal Social Services Association 4-99 

Native Council on Justice 4-129 

Native Women's Association 4-75 

Northland Transportation Commission 4-333 

Place Corporation 4-408 

Police Arbitration Commission 4-396 

Police College 4-396 

Police College Library Trust Fund 4-397 

Police Commission 4-396 

Provincial Police 4-398 

Provincial Police Fund 4-449 

Provincial Police Supplementary Benefit Plan . . 4-187 

Quebec Exchange Fellowships 4-89 

Renewable Resources Research Program, Grant 4-313 

Rental Construction Grants 4-225 

Rental Construction Loan Program 4-223 

Research Foundation 4-242 

Safety League 4-423 

Scholarships 4-139 

Science Centre 4-72 

Seed Growers' Association 4-9 

Sheep Association 4-9 

Skills Fund 4-381 

Social Development Council 4-97 

Society for Autistic Children 4-101 

Society for the Prevention of Cruelty to 

Animals, Grant 4-395 

Soil and Crop Improvement Association 4-9 

Sports Administrative Centre, Grants 4-411 

Storage and Packaging Assistance Program . . . 4-13 

Student Assistance Program 4-89 

Swine Breeders' Association 4-9 

Traffic Conference 4-425 

Trillium Foundation 4-405 

Unconditional Grants-Other grants 4-305 

Unconditional Grants-Unconditional grants . . . 4-305 

Waste Management Corporation 4-170 

Waste Management Corporation, Grants 4-171 

Waterfowl Research Foundation, Grant 4-317 

Women's Directorate 4-466 

Young Travellers 4-139 

Youth Opportunities 4-381 

Neighbourhood improvement program 4-303 

Youth Corps program 4-305 

Youth employment program 4-305 

Youth works program 4-305 

Operating Residential, counselling and supportive 

services 4-99 



4-474 



PUBLIC ACCOUNTS, 1985-86 



GENERAL INDEX 

EXPENDITURES VOLUME 1 



Page 

Operating Senior Citizens 4-99 

Operating Workshops, training expenses and 

rehabilitative services 4-99 

Operating, Child welfare services 4-101 

Operating, Children's and youth institutions .... 4-101 
Operating, Children's services co-ordinating and 

advisory groups 4-101 

Operating, Community mental health facilities .. 4-101 

Operating, Day nurseries 4-101 

Operating, Residential services and community 

resource centres 4-101 

Operating, Residential services-Corrections .... 4-101 
Operating, Sheltered workshops, protective and 

other supportive services 4-101 

Operation of related Facilities 4-201 

Operations of Hospitals 4-201 

Other Assistance to Rural Organizations 4-15 

Ottawa Congress Centre, Grant 4-409 

Ottawa Convention Centre 4^08 

Ottawa Winter Fair 4-9 

Out-of-court Settlement 4-45 

Outbreaks of Diseases 4-207 

Outreach Ontario-grants to participating agencies 4-73 

Owl Rehabilitation Research Foundation, Grant . 4-317 

P 

Parliamentary Association, Grants 4-27 

Pauline McGibbon Award 4-251 

Payment on Unfunded Liability of the Public 

Service Superannuation Fund 4-187 

Payments for Ambulance and related Emergency 

Services 4-203 

Payments for training in Municipal Administration 4-305 
Payments from the Motor Vehicle Accident Claims 

Fund 4-108 

Payments made for Laboratory Proficiency Testing 4-203 
Payments made for services and for care provided 

by physicians-O.H.I.P 4-209 

Payments towards the cost of water treatment and 

waste control 4-171 

Payments under the Barrie-Innisfil Annexation Act 4-305 
Payments under the Barrie-Vespra Annexation 

Act 4-305 

Payments under the Brandford-Brant Annexation 

Act 4-305 

Payments under the Municipal Tax Assistance Act 4-305 

Payments under the Policy Act 4-399 

Persons Disaster Relief Assistance to Victims . . . 4-305 

Petrolia Project 4-407 

Placement Co-ordination Services 4-207 

Plant Closure and Review 4-270 

Policy development grants-Native Affairs 4-35 

Pollution Probe Foundation, Grant 4-167 

Pollution Control Association of Ontario, Grant . 4-169 

Prince of Wales Prize 4-9 

Prison Arts Foundation, Grant 4-129 

Private systems 4-171 

Programs of Educational Exchange 4-139 

Project Engineering 4-170 

Property and Sales Tax, Home Heating grants 

Ontario Pensioners 4-369 

Province of Ontario Savings Office Program .... 4-372 

Provincial Courts (Civil Division) 4-44 

Provincial Courts (Criminal and Family) 4-44 

Provincial Highways 4-424 

Provincial Judges Benefits Fund 4-187 



Page 
Provincial Judges Benefits Fund, the Courts of 

Justice Act 4-449 

Provincial Schools Authority 4-142 

Provincial Share for Rural Housing Capital 

Program 4-225 

Provincial Transit 4-426 

Provincial Transportation 4-428 

Provincial allowances and benefits 4-99 

Provincial recreation organizations, Grants 4-411 

Public Service Appeal Boards 4-264, 4-292 

Public Service Superannuation Act 4-449 

Public Service Superannuation Act, Section 10(1) 4-187 

Public Service Superannuation Fund 4-446 

Public Service Superannuation Plan 4-449 

Public Trustee 4-38 

Public libraries, Grants 4-77 

Q 

Queen Elizabeth II Ont Scholarship Fund 4-88 

R 

Rabies Indemnities 4-19 

Race Tracks Tax Sharing Arrangement 4-113 

Rail and Ferry Services 4-332 

Rail infrastructure and service feasibility studies . 4-429 

Rapid transit construction subsidies 4-433 

Realty Services Trust Account 4-179 

Recreational development, Grants 4-411 

Recycling Council of Ontario, Grant 4-167 

Red Meat Development 4-17 

Red Meat Industry Development 4-14 

Regional Economic Development 4-453 

Regional Priorities 4-171 

Regional and Municipal Police Forces 4-397 

Registrar General 4-114 

Regulation of Horse Racing 4-112 

Relief to business re natural disasters 4-235 

Rent Reduction Grants-Local Government 4-225 

Rent Reduction Grants-Other 4-225 

Rental Assistance-Non Profit Unit 4-225 

Research, Grants 4-411 

Reserve Fund for Renewals, Replacement and 

Contingencies 4-170 

Residential Tenancy Commission 4-228 

Resources Development, Payments-Local 

Government 4-331 

Resources Development Policy 4-355 

Resources Development, Payments-Other 4-331 

Retirement Pension Plan of Ryerson Polytechnical 

Institute 4-449 

Revenue, Ministry of 4-361 

Richard Blake Palmer Horticultural Trust 4-14 

Road and Transportation Association of Canada . 4-431 

Rodeo Awards 4-425 

Route feasibility design studies 4-425 

Royal Agricultural Winter Fair 4-9 

Royal Botanical Gardens 4-73 

Royal Canadian Humane Association 4-99 

Royal Commissions 4-34 

Royal Ontario Museum, Grants 4-71 

Royal Visit Children Fund 4-251 

S 

Salvation Army 4-129 

Schools for Nursing Assistants 4-86 

Second Language Programs 4-89 



PUBLIC ACCOUNTS, 1985-86 



4-475 



GENERAL INDEX 

EXPENDITURES VOLUME 1 



Page 

Security Bond Forfeitures 4-108 

Sidewalk Improvement 4-425 

Sinking Fund for Recovery of the Cost of Capital 

Assets 4-170 

Sir John A. Macdonald Fellowship 4-89 

Skills Development, Ministry of 4-377 

Skills Growth Fund 4-381 

Social Assistance Review Board 4-96 

Social Development Councils 4-386 

Social Development Policy 4-383 

Soil Conservation and Environment Protection . . 4-15 

Solicitor General, Ministry of the 4-389 

Source Separation Grants 4-167 

South Western Ontario Livestock Producers' 

Association 4-9 

Special Projects 4-381 

Special Sports "Best Ever"-Local 4-411 

Special Sports "Best Ever" -Other 4-411 

Special grants to Municipalities-Town of 

Carnarvon 4-99 

Special grants to Municipalities-Town of Little 

Current 4-99 

Special projects and services, Grants 4-75 

Speech and Audiology Programs 4-207 

Sports Medicine 4-411 

Sports governing bodies, Grants 4-411 

St. Clair Parkway Commission 4-408 

St. Clair Parkway Commission Administration and 

Development, Grants 4-409 

St. Elizabeth Order of Nurses 4-99 

St. Lawrence Parks Commission 4-408 

St. Leonard's Society 4-129 

Storm Damage Assistance 4-19 

Students Aid Loans Write-off 4-134 

Subsidy payments to the crop Insurance Fund . . . 4-18 

Sudbury Science Centre 4-73 

Sun Company note payment support 4-159 

Superannuation Adjustment Benefits Act, 1975, 

Section 8(1) 4-187 

Superannuation Adjustment Fund 4-446 

Supplementary Health and Hospital Plan 4-187 

Support for negotiations between governments and 

Native groups 4-35 

Supreme Court Accountant 4-38 

Supreme Court of Ontario 4-44 

T 

Tax Appeals 4-366 

Tax Revenue and Grants Program 4-366 

Taxation Data Centre 4-366 

Taxes on tenant-occupied provincial properties 

under the Assessment Act 4-305 

Taxpayer Services 4-366 

Teachers' Superannuation Fund 4-446 

Teachers-in-Training Bursaries 4-139 

Teaching Hospitals and related Facilities-capital . 4-201 

Technology Opportunity Fund 4-288 

Tender Fruit Tree Planting Program 4-13 

The Association of Ontario Land Surveyors .... 4-115 

The Election Act 4-62 

The Fathers of Confederation Building Trust .... 4-73 

The Pits and Quarries Control Act 4-319 

The Proceedings Against the Crown Act 4-40 

Theatres, Lotteries and Athletics Commissioner . 4-112 

Thomas Foster Trust Account 4-316 

Thunder Bay Ski Jumps 4-408 



Page 

Toronto Area Transit Operating Authority 4-427 

Toronto Convention Centre 4-408 

Tourism Ontario Operations 4-407 

Tourism and Recreation, Ministry of 4-401 

Traffic Injury Research Foundation 4-423 

Traffic improvement studies 4-425 

Transit demonstration projects 4-433 

Transit operating subsidies 4-433 

Transit surface capital subsidies 4-433 

Transition Assistance 4-19 

Transportation and Communications, Ministry of 4-415 

Transportation for the physically disabled 4-433 

Treasury and Economics, Ministry of 4-439 

Tree Planters, Grant 4-319 

Tuberculosis Prevention 4-207 



Underserviced Area Plan 4-207 

Underwriters' Laboratories of Canada 4-111 

Unemployment help centres program 4-305 

Union culturelle des franco-ontariennes 4-9 

United World Colleges, Grant 4-135 

University of Guelph Arboretum, Grant 4-319 

University of Guelph - Veterinary Clinical Training 4-15 

University of Guelph- Agricultural Education . . . 4-13 

University of Guelph-Services 4-13 

Urban Planning Studies 4-431 

Urban and regional transportation studies 4-421 

Urban expressways 4-425 

Urban transit studies 4-433 



Venereal Disease Control 4-207 

Victorian Order of Nurses (Ontario) 4-99 



W 



Waste Disposal Site Improvement Grants 4-167 

Waste Disposal Sites Trust Fund 4-169 

Whey Assistance Program 4-13 

Wolf, Bear and Hunter Damage Compensation . . 4-19 

Women's Legal Education and Action Fund .... 4-35 

Workers' Compensation Advisory 4-274 

World Exposition, 1986 4-418 



Young Ontario career program 4-305 

Youth Corps Program, Grants 4-151,4-405 



public 
accounts 

1985-86 



volume 2 — 



financial statements of 
crown corporations 
boards 
commissions 



ONTARIO 



PUBLISHED BY THE MINISTRY OF TREASURY AND ECONOMICS 



' ■ 



WM 



ISSN 0381-2375 

public 
accounts 

1985-86 

volume 2 — financial statements of 

crown corporations 
boards 
commissions 



ONTARIO 



PUBLISHED BY THE MINISTRY OF TREASURY AND ECONOMICS 



®Queen's Printer for Ontario, 1986 



I am pleased to present this volume, which contains financial statements of se- 
lected crown corporations, boards and commissions, as a supplement to the 1985- 
86 Public Accounts of the Province of Ontario. 

To assist readers, the organization and content of the Public Accounts is de- 
scribed in A Guide to Public Accounts of page 7 of this volume. 

Comments or queries will be welcome and should be directed to the Financial 
Information and Accounting Policy Branch, Office of the Treasury, Ministry of 
Treasury and Economics. 




Honourable Robert F. Nixon 

Treasurer of Ontario and 
Minister of Economics 



Toronto, November, 1986 



MINISTERIAL RESPONSIBILITY FOR 
CROWN CORPORATIONS, BOARDS AND COMMISSIONS 

Minister of Agriculture and Food 

The Crop Insurance Commission of Ontario 

Farm Income Stabilization Commission of Ontario 

The Ontario Junior Farmer Establishment Loan Corporation 

Attorney General 

The Accountant of the Supreme Court of Ontario 
The Public Trustee of the Province of Ontario 

Minister of Consumer and Commercial Relations 
Liquor Control Board of Ontario 

Minister of Energy 

Ontario Energy Corporation 
Ontario Hydro 

Minister of the Environment 

Ontario Waste Management Corporation 

Minister of Housing 

Ontario Housing Corporation 
Ontario Land Corporation 

Minister of Industry, Trade and Technology 
The Development Corporations (combined) 
Ontario Development Corporation 
Eastern Ontario Development Corporation 
Northern Ontario Development Corporation 
Idea Corporation 

Ontario Centre for Advanced Manufacturing 
Ontario Centre for Automotive Parts Technology 
Ontario Centre for Farm Machinery and Food Processing Technology 
Ontario Centre for Microelectronics 
Ontario Centre for Resource Machinery Technology 
Ontario International Corporation 

Minister of Labour 

Workers' Compensation Board 

Minister of Natural Resources 
Algonquin Forestry Authority 

Ministry of Northern Affairs and Mines 

Ontario Northland Transportation Commission 

Minister of Tourism and Recreation 
The Niagara Parks Commission 
Ontario Lottery Corporation 
Ontario Place Corporation 

Minister of Transportation and Communications 
Toronto Area Transit Operating Authority 
Urban Transportation Development Corporation Ltd. 

Treasurer of Ontario 

Stadium Corporation of Ontario Limited 
The Ontario Education Capital Aid Corporation 
The Ontario Municipal Improvement Corporation 
The Ontario Universities Capital Aid Corporation 
Teachers' Superannuation Fund 



TABLE OF CONTENTS 

Page 
General 

A Guide to Public Accounts 7 

FINANCIAL STATEMENTS 

Accountant of the Supreme Court of Ontario March 31 , 1986 8 

Algonquin Forestry Authority March 31, 1986 11 

Crop Insurance Commission of Ontario March 31, 1986 17 

Development Corporations (Combined) March 31, 1986 20 

Ontario Development Corporation March 31 , 1986 26 

Eastern Ontario Development Corporation March 31, 1986 31 

Northern Ontario Development Corporation March 31 , 1986 35 

Farm Income Stabilization Commission of Ontario March 31 , 1986 39 

Idea Corporation March 31 , 1986 45 

Liquor Control Board of Ontario March 31 , 1986 46 

Niagara Parks Commission October 31, 1985 49 

Ontario Centre for Advanced Manufacturing March 31, 1986 54 

Ontario Centre for Automotive Parts Technology March 31 , 1986 59 

Ontario Centre for Farm Machinery and Food 

Processing Technology March 31 , 1986 63 

Ontario Centre for Microelectronics March 31, 1986 67 

Ontario Centre for Resource Machinery Technology March 31, 1986 71 

Ontario Education Capital Aid Corporation December 20, 1985 .... 75 

Ontario Energy Corporation December 31, 1985 .... 77 

Ontario Housing Corporation December 31, 1985 .... 84 

Ontario Hydro December 31, 1985 89 

Ontario International Corporation March 31, 1986 103 

Ontario Junior Farmer Establishment Loan Corporation March 31 , 1986 106 

Ontario Land Corporation March 31, 1986 108 

Ontario Lottery Corporation March 31, 1986 116 

Ontario Municipal Improvement Corporation March 31, 1986 120 

Ontario Northland Transportation Commission December 31, 1985 .... 122 

Ontario Place Corporation March 31, 1986 131 

Ontario Universities Capital Aid Corporation December 20, 1985 .... 135 

Ontario Waste Management Corporation March 31, 1986 137 

Public Trustee of the Province of Ontario March 31, 1986 140 

Stadium Corporation of Ontario Limited December 31, 1985 .... 145 

Teachers' Superannuation Fund December 31, 1985 .... 149 

Toronto Area Transit Operating Authority March 31, 1986 155 

Urban Transportation Development Corporation Ltd December 31, 1985 .... 161 

Workers' Compensation Board December 31, 1985 .... 168 



A GUIDE TO PUBLIC ACCOUNTS 

1. SCOPE OF THE PUBLIC ACCOUNTS 

The 1985-86 Public Accounts of the Province of Ontario comprise three 
volumes: 

Volume 1 contains the financial statements of the Province and schedules 
of supporting information. 

Volume 2, a supplementary volume, contains the financial statements of 
those provincial crown corporations, boards and commissions in which the 
Province has an investment or which have borrowed from the Province or 
from others with a guarantee by the Province. Also included are selected 
agencies and certain significant operational agencies which are funded in 
whole or in part by revenues generated from their operations. 
Volume 3, also a supplementary volume, contains the details of expendi- 
tures required by the Standing Public Accounts Committee. 

2. A GUIDE TO VOLUME 2 OF THE PUBLIC ACCOUNTS 

The financial statements of the selected crown corporations, boards and 
commissions are for fiscal periods ending within the Province's own fiscal 
period April 1, 1985 to March 31, 1986. They are presented in the same 
detail as the approved, audited financial statements and as nearly as possi- 
ble in the same form. The statements have been presented alphabetically 
as shown in the Table of Contents. In addition, a listing is provided which 
groups the crown corporations, boards and commissions by ministerial re- 
sponsibility. 



PUBLIC ACCOUNTS, 1985-86 



ACCOUNTANT OF THE SUPREME COURT OF ONTARIO 

Balance Sheet 
as at March 31, 1986 

ASSETS 

1986 1985 

($000's) ($000's) 

Investments, at cost 

(market value $239,033; 1985 $204,852) (Schedule 1) 233,353 223,263 

LIABILITIES AND CAPITAL RESERVE ACCOUNT 

Liabilities 

Bank indebtedness 

Suits and matters (note 3) 

Suitors' suspense (note 4) 

Other liabilities 

Capital Reserve Account 

See accompanying schedule and notes to financial statements. 
Approved: 



1,496 


1,172 


214,209 


206,631 


2,259 


2,219 


1,903 


1,889 


219,867 


211,911 


13,486 


11,352 


233,353 


223,263 




The Accountant of the Supreme Court of Ontario 

To the Accountant of the Supreme Court of Ontario and 
to the Attorney General. 

I have examined the balance sheet of the Accountant of the Supreme Court of Ontario as at March 31, 1986 and 
the statement of income and capital reserve account for the year then ended. My examination was made in accordance 
with generally accepted auditing standards, and accordingly included such tests and other procedures as I considered 
necessary in the circumstances. 

In my opinion, these financial statements present fairly the financial position of the Accountant of the Supreme 
Court of Ontario as at March 31, 1986 and the results of operations for the year then ended in accordance with the ac- 
counting policies described in note 2 to the financial statements, applied on a basis consistent with that of the preced- 
ing year. 

A report on the audit has been made to the Accountant of the Supreme Court of Ontario and to the Attorney 
General. 



$*£__ 



Toronto, Ontario, I / J.F. Otterman, F.C.A., 

July 31, 1986. Assistant Provincial Auditor. 



PUBLIC ACCOUNTS, 1985-86 



ACCOUNTANT OF THE SUPREME COURT OF ONTARIO 



Statement of Income and Capital Reserve Account 
Year ended March 31, 1986 



Income 

Interest (note 5) 




1986 
($000's) 

22,758 

18,913 

248 
38 
12 
53 
16 


1985 
($000's) 

22,382 


Expenditures 

Interest (note 5) 




18,130 


Administration 

Salaries and wages 

Employee benefits 

Transportation and communication 




234 

33 

6 


Services 




56 


Supplies and equipment 




17 


Excess of income over expenditures 

Capital Reserve Account, beginning of year 

Loss on sale of investments 


19,280 

3,478 
11,352 

14,830 
1,344 

13,486 


18,476 

3,906 
9,426 

13,332 
1,980 




vestments 
,1986 

Par Value 




Capital Reserve Account, end of year 


11,352 


Schedule of In 
March 31 


S 

Cost I 
($000's) 

10,074 

103,729 

31,982 

9,126 
5,029 
4,004 
1,987 
988 
1,000 
14 


CHEDULE 1 

vlarket Value 


Bonds 

Province of Ontario 


($000's) 
10,300 


($000's) 

10,172 

105,827 

33,396 

9,329 
5,498 
4,165 


Ontario Hydro 

Government of Canada 


107,557 

32,000 


Saskatchewan 

British Columbia 


9,050 

5,000 


New Brunswick 


4,000 


Quebec 

Nova Scotia 


2,000 

1,000 


2,130 

1,128 

1,120 

14 


Manitoba 

Accrued interest on bond purchases 


1,000 

14 


Other Securities 


171,921 
14,630 


167,933 
14,655 
50,765 

233,353 


172,779 
15,317 
50,937 

239,033 


Short term Investments 


50,976 




237,527 



See accompanying notes to financial statements. 



10 PUBLIC ACCOUNTS, 1985-86 

ACCOUNTANT OF THE SUPREME COURT OF ONTARIO 

Notes to Financial Statements 
March 31, 1986 

1. GENERAL 

The office of the Accountant of the Supreme Court of Ontario is the depository for all funds, mortgages and secur- 
ities which are paid into the Supreme Court of Ontario. Such funds are received and disbursed or released pursu- 
ant to judgments and orders of the court, and in accordance with the Courts of Justice Act, 1984 and other 
relevant statutes. 

2. SIGNIFICANT ACCOUNTING POLICIES 

(a) The Accountant uses a cash basis of accounting. 

(b) Fixed assets are recorded as expenditures when purchased. 

(c) Funds are invested in income producing securities. The securities are recorded at cost, with gains and losses on 
the sale of investments recognized in the capital reserve account on the first-in first-out basis. 

3. SUITS AND MATTERS 

These accounts, vested in the Accountant, represent the undisbursed balance of funds paid into the Supreme 
Court of Ontario on behalf of minors and pursuant to judgments and orders under various statutes. In 1986 funds 
paid in, including interest, totalled $68.6 million (1985: $88.6 million) while disbursements including interest, 
where applicable, amounted to $61.0 million (1985: $84.3 million). 

4. SUITORS' SUSPENSE 

All sums that are not claimed within ten years from the time when they became payable out of court are trans- 
ferred from the suits and matters accounts to a suitors' suspense account which does not bear interest. In 1986 ac- 
counts transferred in amounted to $46,000 (1985: $69,000) and claims paid totalled $6,000 (1985: $27,000). 

5. RESTATEMENT OF COMPARATIVE FIGURES 

During 1985 and prior years, accrued interest on bond purchases was incorrectly accounted for by the Accountant. 
Both interest revenue and interest expense were overstated by $1,215,000 in 1985 and the previously reported 
amounts have been restated accordingly. The restatement has no effect on the 1985 opening Capital Reserve 
Account. 

6. MORTGAGES AND SECURITIES IN TRUST 

The Accountant also acts as custodian of mortgages in the amount of $1.2 million and miscellaneous securities and 
documents having a value of $857,000. These amounts are not reflected in the financial statements. 



PUBLIC ACCOUNTS, 1985-86 



11 



ALGONQUIN FORESTRY AUTHORITY 

Balance Sheet 
as at March 31, 1986 



ASSETS 



1986 

$ 



1985 

$ 



Current Assets 

Cash 130,392 

Accounts receivable 1,288,026 1,249,563 

Inventory 180,153 558,769 

Prepaid expenses 2,570 485 

1,601,141 1,808,817 

Fixed assets (note 3) 608,528 431,516 

Deferred charge 90.487 113,109 

2,300,156 2,353,442 

LIABILITIES AND SURPLUS 

Current Liabilities 

Bank overdraft 9,109 

Accounts payable and accrued liabilities 313,914 365,801 

Contractors' performance holdbacks 116,222 88,839 

Term loans, Province of Ontario 253,417 

430,136 717,166 

Deferred credit (note 4) 7,496 10,809 

Surplus 1,862,524 1,625,467 

2,300,156 2,353,442 



See accompanying notes to financial statements. 



On behalf of the Board: 




7ft Director 




Director 



12 



PUBLIC ACCOUNTS, 1985-86 



ALGONQUIN FORESTRY AUTHORITY 

Statement of Operations 
for the year ended March 31,1986 



Revenue 

Product sales 

Standing timber sales 
Other 



Expenditure 

Operating - direct 

Logging and distribution costs 

Crown timber stumpage charges 

Road maintenance 

Area charges 

Operations planning 

Operating income 

Administative — indirect operating and other 

Salaries and benefits 

Depreciation and amortization 

Office supplies and expenses 

Consulting 

Directors' allowances and expenses 

Public relations 

Interest 

Staff recruitment and relocation 

Office rent 

Staff training 

Staff travel 

Insurance 

Bad debt expense 

Legal 

Net income for the year 

Net income for the year 

Forest Management Undertaking (Schedule) 



1986 


1985 


$ 


$ 


9,036,585 


11,091,819 


778,323 


675,613 


44,776 


32,823 


9,859,684 


11,800,255 


7,464,037 


8,855,706 


1,147,221 


1,292,576 


88,462 


43,026 


13,892 


12,888 


13,414 


61,253 


8,727,026 


10,265,449 


1,132,658 


1,534,806 


591,488 


660,466 


155,640 


100,958 


71,391 


66,118 


31,595 


35,848 


31,354 


30,703 


25,241 


3,286 


22,393 


63,331 


22,046 




21,570 


22,801 


10,037 


8,018 


8,483 


8,532 


8,474 


7,644 


3,827 


905 


612 


492 


1,004,151 


1,009,102 


128,507 


525,704 


108,550 


337,819 



See accompanying notes to financial statements. 



PUBLIC ACCOUNTS, 1985-86 13 



ALGONQUIN FORESTRY AUTHORITY 

Statement of Surplus 
for the year ended March 31, 1986 



Algonquin Forestry Authority 

Surplus, beginning of year 

Net income for the year 

Balance, end of year 

Forest Management Undertaking (note 2) 

Unappropriated surplus (deficit), beginning of year 

Net income for the year 

Appropriated for replacement of fixed assets 

Unappropriated surplus , end of year 

Appropriated surplus, beginning of year 

Appropriated for replacement of fixed assets 

Appropriated surplus, end of year 

Balance, end of year 

Surplus, end of year 



Statement of Changes in Financial Position 
for the year ended March 31, 1986 



Source of working capital 
Net income for the year: 

Algonquin Forestry Authority 

Forest Management Undertaking 

Add (deduct) items not affecting working capital: 

Depreciation and amortization 

Gain on disposal of fixed assets 

Proceeds from disposal of fixed assets 



Use of working capital 

Purchase of fixed assets 

Increase in working capital 

Working capital, beginning of year 

Working capital, end of year 

See accompanying notes to financial statements. 



1986 

$ 


1985 

$ 


1,303,836 

128,507 


778,132 
525,704 


1,432,343 


1,303,836 


267,188 
108,550 
(38,081) 


(33,850) 
337,819 
(36,781) 


337,657 


267,188 


54,443 
38,081 


17,662 
36,781 


92,524 


54,443 


430,181 


321,631 


1,862,524 


1,625,467 



1986 

$ 


1985 

$ 


128,507 
108,550 


525,704 
337,819 


161,528 
(7,300) 


103,353 
(6,813) 


391,285 
7,300 


960,063 
8,791 


398,585 


968,854 


319,231 


247,873 


79,354 
1,091,651 


720,981 
370,670 


1,171,005 


1,091,651 



14 



PUBLIC ACCOUNTS, 1985-86 



ALGONQUIN FORESTRY AUTHORITY 

Forest Management Undertaking 
for the year ended March 31, 1986 



Revenue 

Forest management revenue (note 2) 

Operating reimbursements 

Stand improvement 

Other 



Expenditures 

Direct expenditure 

Wages and benefits 

Heavy equipment rental 

Stand improvement 

Materials 

Paint 

Salt and calcium 

Vehicle costs 

Planting stock 

Sub contractors — tree marking 

Vehicle rental 

Board and provisions 

Indirect expenditure 

Salaries and benefits 

Staff training 

Radio rentals 

Operating Income 

Administrative 

Wages and benefits 

Office expense 

Office rent 

Depreciation (note 3) 

Insurance 

Staff travel 

Interest 

Net income for the year 

See accompanying notes to financial statements. 





SCHEDULE 


1986 


1985 


$ 


$ 


1,047,303 


1,174,816 


165,000 


179,000 


63,648 




11,934 


16,594 


1,287,885 


1,370,410 


389,742 


404,278 


137,017 


168,355 


103,473 




73,480 


22,772 


59,138 


59,535 


49,664 


52,470 


41,622 


48,503 


40,330 


47,600 


25,970 


29,060 


15,055 


19,313 


14,448 


15,169 


949,939 


867,055 


132,565 


116,738 


16,172 


12,280 


4,344 


4,279 


153,081 


133,297 


1,103,020 


1,000,352 


184,865 


370,058 


43,630 


6,677 


10,944 


8,608 


9,210 


7,697 


5,888 


2,395 


4,655 


4,837 


1,988 


— 


— 


2,025 


76,315 


32,239 


108,550 


337,819 



PUBLIC ACCOUNTS, 1985-86 



15 



ALGONQUIN FORESTRY AUTHORITY 



Notes to Financial Statements 
March 31, 1986 

1. SIGNIFICANT ACCOUNTING POLICIES 

(a) Inventory 

Inventory is stated at the lower of cost and net realizable value. 

(b) Depreciation and amortization of fixed assets 

Depreciation is provided for on the straight line method, generally using rates of 10 per cent per annum for 
furniture, fixtures, technical equipment, buildings and structures, 20 per cent per annum for data processing 
equipment and 33 Vs per cent per annum for automotive equipment. The cost of capital roads is amortized over 
the estimated number of operating seasons for which the roads are to be used, with a maximum amortization 
period of ten years. 

(c) Deferred charge 

Certain costs incurred in the development of a comprehensive forest management plan applicable to the 
period April 1, 1980 to March 31, 1990 were deferred and are being amortized on a straight line basis over 10 
years. 

2. FOREST MANAGEMENT UNDERTAKING 

Effective April 1, 1983, the Authority undertook certain forest and land management activities formerly carried 
out by the Ministry of National Resources. Funding to conduct these activities is derived from operating reim- 
bursements from the Ministry and from the retention of approximately 90 per cent of the stumpage fees normally 
remitted to the Ministry. 

3. FIXED ASSETS 

Fixed assets in service are stated at cost and consist of: 



1986 



1985 



Furniture and fixtures . 

Data processing 

Technical equipment . . 
Automotive equipment 
Buildings and structures 

Capital roads 

Forest Management 
undertaking (note 4) , 



Forest Management 
Undertaking grants (note 4) 





Accumulated 




Accumulated 




Depreciation 




Depreciation 




and 




and 


Cost 


Amortization 


Cost 


Amortization 


$ 


$ 


$ 


$ 


48,660 


27,234 


47,232 


23,102 


67,310 


20,571 


41,097 


11,370 


34,733 


11,025 


31,004 


7,913 


148,490 


95,260 


126,204 


84,454 


14,137 


11,520 


14,337 


10,107 


849,200 


388,392 


608,507 


299,919 


235,193 


— 


231,880 
1,100,261 

(231,880) 


— 


1,397,723 


554,002 


436,865 


(235,193) 






1,162,530 




868,381 




(554,002) 




(436,865) 




608,528 




431,516 





Some of the Authority's fixed assets are used to carry out activities of the Forest Management Undertaking (FMU). 
As a result, the FMU has been charged depreciation of $5,888 on such assets. 

4. DEFERRED CREDIT 

The Ministry of Natural Resources has contributed $242,689 for capital expenditures relating to the Forest Man- 
agement Undertaking of which $235,193 has been spent as at March 31, 1986. The remaining amount of $7,496 
has been recorded as a deferred credit. 



5. COMMITMENTS 

The Authority rents premises under two leases which expire on November 30, 1988 and February 28, 1989. The 
current annual rent excluding escalation costs, under these leases, is $5,600 and $25,300 respectively. 

6. COMPARATIVE FIGURES 

Comparative figures have been reclassified where necessary to conform with 1986 presentation. 



16 PUBLIC ACCOUNTS, 1985-86 

ALGONQUIN FORESTRY AUTHORITY 

To the Members, Algonquin Forestry Authority, and 
to the Minister of Natural Resources. 

I have examined the balance sheet of the Algonquin Forestry Authority as at March 31, 1986 and the statements 
of operations, surplus, and changes in financial position for the year then ended. My examination was made in accor- 
dance with generally accepted auditing standards, and accordingly included such tests and other procedures as I con- 
sidered necessary in the circumstances. 

In my opinion, these financial statements present fairly the financial position of the Authority as at March 31, 
1986 and the results of its operations and the changes in its financial position for the year then ended in accordance 
with generally accepted accounting principles applied on a basis consistent with that of the preceding year. 

In accordance with section 18 of the Algonquin Forestry Authority Act, a report on the audit has been made to 
the Authority and to the Minister. 



• ftljttt^ 



Toronto, Ontario, I / J.F. Otterman, F.C.A., 

July 16, 1986. Assistant Provincial Auditor. 



PUBLIC ACCOUNTS, 1985-86 17 



THE CROP INSURANCE COMMISSION OF ONTARIO 



Balance Sheet 
as at March 31, 1986 

ASSETS 



Cash and short term investments 

Accounts and premium subsidy receivable 



LIABILITIES AND SURPLUS (DEFICIT) 



Provision for payment of unsettled indemnities (note lb) 

Premiums collected in advance (note lc) 

Unearned premiums (note Id) 

Advances from the Treasurer of Ontario 

Advances from the Ministry of Agriculture and Food . . . 

Surplus (Deficit) 



See accompanying notes to financial statements. 
On behalf of the Commission: 



1986 

$ 

12,257,121 

7,219,507 


1985 

$ 
520,269 
311,789 


19,476,628 


832,058 


2,818,871 

283,898 

3,286,869 

15,000 


613,308 

424,834 

2,921,238 

12,782,496 

5,000 


6,404,638 
13,071,990 


16,746,876 
(15,914,818) 


19,476,628 


832,058 






for Chairman / Member 




I 



To The Crop Insurance Commission of Ontario and 
to the Minister of Agriculture and Food. 

I have examined the balance sheet of The Crop Insurance Commission of Ontario as at March 31, 1986 and the 
statements of revenue and expenditure and surplus (deficit) for the year then ended. My examination was made in ac- 
cordance with generally accepted auditing standards, and accordingly included such tests and other procedures as I 
considered necessary in the circumstances. 

In my opinion, these financial statements present fairly the financial position of the Commission as at March 31, 
1986 and the results of its operations for the year then ended in accordance with the accounting policies described in 
Note 1 to the financial statements applied on a basis consistent with that of the preceding year. 

In accordance with section 12 of the Crop Insurance Act (Ontario), a report on the audit has been made to the 
Commission and to the Minister. 



<7*y 



Toronto, Ontario, D. F. Archer, F.C.A. 

July 4, 1986. Provincial Auditor. 



18 



PUBLIC ACCOUNTS, 1985-86 



THE CROP INSURANCE COMMISSION OF ONTARIO 

Statement of Revenue and Expenditure 
for the year ended March 31, 1986 

1986 1985 

$ $ 

Revenue 

Crop Insurance Premiums: 

Premiums from insured persons 20,899,778 21,088,969 

Premium subsidies from the Government of Canada 20,899,778 21,088,969 

41,799,556 42,177,938 
Interest income 354,391 121,264 

42,153,947 42,299,202 

Expenditure 

Indemnities (5,223 claims; 1985 — 6,528 claims) 13,004,289 15,253,742 

Interest on advances from the Treasurer of Ontario 260,141 2,422,957 

13,264,430 17,676,699 

Excess of revenue over expenditure 28,889,517 24,622,503 



Statement of Surplus (Deficit) 
for the year ended March 31, 1986 

1986 1985 

$ $ 

Balance, beginning of year (15,914,818) (40,680,772) 

Adjustment to prior year's indemnity provision (note lb) 97,291 143,451 

(15,817,527) (40,537,321) 

Excess of revenue over expenditure 28,889,517 24,622,503 

Balance, end of year 13,071,990 (15,914,818) 



See accompanying notes to financial statements. 



PUBLIC ACCOUNTS, 1985-86 19 

THE CROP INSURANCE COMMISSION OF ONTARIO 

Notes to Financial Statements 
March 31, 1986 

1 . SIGNIFICANT ACCOUNTING POLICIES 

(a) Basis of accounting 

The Commission's financial statements are prepared using the accrual basis of accounting. 

(b) Provision for payment of unsettled indemnities 

At the end of a fiscal year, the Commission estimates outstanding indemnities. In the subsequent year, any dif- 
ference between the estimated and the actual indemnities is reflected in the statement of surplus (deficit) and 
not in the statement of revenue and expenditure as the Commission feels the difference should not be reflected 
in the current year's operating results. 

(c) Premiums collected in advance 

Premiums collected in advance represent premiums received for the insurance of various crops where the 
deadline for applying for insurance coverage occurs after March 31, 1986. This insurance may be cancelled by 
the insured prior to the deadline date and premiums refunded. 

(d) Unearned premiums 

Unearned premiums represent premiums received for winter wheat and fruit crops. The harvesting of these 
crops and the payment of indemnities occurs subsequent to March 31, 1986. However, the deadline date for 
applying for insurance coverage occurs prior to year end, and accordingly, the insurance cannot be cancelled 
and no premiums will be refunded. 

2. ADMINISTRATIVE EXPENSES 

Salaries, benefits and other administrative expenses of the Commission are absorbed by the Ministry of Agricul- 
ture and Food and are not included in the statement of revenue and expenditure. Administrative expenses of the 
prior year have not been disclosed to conform with the 1986 presentation. 






20 



PUBLIC ACCOUNTS, 1985-86 



THE DEVELOPMENT CORPORATIONS 

Combined Balance Sheet 
as at March 31, 1986 



1986 1985 

($000's) ($000's) 

Cash and short-term deposits 32,541 32,411 

Accounts receivable 

— Province 6,662 1,661 

— other 602 517 

Loans Receivable (note 3) 289,652 299,114 

Long-term investments (notes 2(a) & 4) 263 263 

Fixed assets (note 5) 3,752 3,953 

Other assets (note 6) 711 781 

Total assets 334,183 338,700 

Liabilities 

Accounts payable 474 529 

Advances from the Province 

— interest bearing 154,410 175,900 

— non interest bearing 92,619 85,981 

Deferred revenue 5,636 6,016 

Total liabilities 253,139 268,426 

Shareholder's Equity 

Share capital — authorized and issued; 

7,000 shares with a par value of $1,000 each 7,000 7,000 

Retained earnings 74,044 63,274 

81,044 70,274 

Total liabilities and shareholder's equity 334,183 338,700 

See accompanying notes to combined financial statements. 

On behalf of the Boards: ? -. 

/ Chairman y^ Chairman 



PUBLIC ACCOUNTS, 1985-86 21 



THE DEVELOPMENT CORPORATIONS 

Combined Statement of Operations 
for the year ended March 31, 1986 






1986 
($000's) 


1985 
($000's) 


23,992 
1,403 

27 


22,027 
1,239 


25,422 


23,266 



Revenue 

Interest 

Net income from industrial parks (note 7) 
Rental income 



Expense 

Interest on advances 19,062 19,765 

Loans written off and guarantees honoured 

—Term 

— Agency 

Non-recoverable interest written off 

Guarantee interest subsidy 

Administration (note 8) 

Grants (note 2) 

54,987 45,932 



6,185 


12,682 


4,879 


2,040 


602 


— 


2,365 


1,737 


7,154 


6,808 


4,740 


2,900 



Loss before recoveries from the Province 29,565 22,666 

Recoveries from the Province (note 9) 40,335 32,682 

Net income for the year 10,770 10,016 



1986 


1985 


($000's) 


($000's) 


63,274 


53,258 


10,770 


10,016 



Combined Statement of Retained Earnings 
for the year ended March 31, 1986 

Balance, beginning of year 

Net income for the year 

Balance, end of year 74,044 63,274 

See accompanying notes to combined financial statements. 



Notes to Combined Financial Statements 
March 31, 1986 

1. SIGNIFICANT ACCOUNTING POLICIES 

(a) General 

These combined financial statements include the accounts of Ontario Development Corporation, Northern 
Ontario Development Corporation and Eastern Ontario Development Corporation. 

(b) Loans written off 

The write off of loans receivable is recovered from the Province by corresponding reductions in advances from 
the Province. In 1986, as directed by the Province, all amounts deemed uncollectible were written off. 

(c) Guaranteed loans paid 

The honouring of guarantees is funded by the Province and therefore, no provision is made. 

(d) Recoveries of loans written off and guarantees honoured 

Any amounts recovered on loans previously written off and guarantees previously honoured are paid directly 
to the Province and are not reflected in the Statement of Operations. 

(e) Revenue 

Interest revenue is recognized as income using the accrual basis of accounting except in the case of loans where 
the receipt of interest is deferred for one year or more. For these loans, revenue is recognized as income on 
receipt. 



22 PUBLIC ACCOUNTS, 1985-86 

THE DEVELOPMENT CORPORATIONS 

Notes to Combined Financial Statements — Continued 
March 31, 1986 

1. SIGNIFICANT ACCOUNTING POLICIES — Continued 

(f) Deferred revenue 

Interest accrued on loans for which repayment has been deferred (see note 1(e) above) is recorded as deferred 
revenue until such time as interest is actually received. 

(g) Fixed assets 

Equipment purchases are charged to expense in the year of acquisition, except for the Industrial Parks opera- 
tions, for which all such amounts are capitalized. Depreciation of these fixed assets is provided for on a 
straight-line basis, using rates of from 5 to 20 per cent per annum for buildings and improvements, and 20 per 
cent per annum for equipment. Buildings acquired as a result of loan defaults by borrowers (see note 6) were 
capitalized and are depreciated on a straight-line basis at the rate of 5 per cent per annum. 

(h) Long term investments 

The Corporations account for long term investments on the cost basis. 

(i) Administration expenses 

These expenses are reflected on a cash basis which is modified to allow an additional 24 days to pay for goods 
and services pertaining to the fiscal period just ended. 

2. RETROACTIVE CHANGES IN ACCOUNTING POLICY 

(a) With regard to the long term investment in Allelix Inc. (see note 4) there has been a change in the accounting 
for payments made towards operating costs. Formerly these payments were capitalized and reported as long 
term investments because these payments carried rights to acquire equity shares at a nominal cost. These pay- 
ments are now accounted for as grants and are recovered from the Province. The effect of this change on the 
current year's operations has been to reduce both long term investments and advances from the Province by 
$4.7 million and to increase both expense and recoveries from the Province by $4.7 million. 

This change has been applied retroactively to previously reported balances, resulting in a reduction in long 
term investments and in advances from the Province of $5 million (1985 — $2.9 million; pre 1985 — $2.1 mil- 
lion), and a corresponding increase in expense and in recoveries from the Province. 

(b) The Corporations receive transfer payments from the Province which are disbursed as conditional loans. These 
loans were previously recorded as loans receivable and as deferred revenue because the loan agreements con- 
tained provisions for deferred repayment or forgiveness. These loans are now considered as assets adminis- 
tered in trust for the Province. Any repayment of the loans will be returned to the Province as a recovery of 
prior year expenditures. Any interest received from the borrowers will continue to be recorded as revenue 
when received by the Corporations. 

The effect of this change is to reduce loans receivable and deferred revenue by $20.8 million. This change has 
been applied retroactively to balances previously reported in 1985 resulting in a reduction of $18.8 million to 
both loans receivable and deferred revenue. See also note 3. 

3. LOANS RECEIVABLE 



Term . 
Agency 



1986 


1985 


($000's) 


($000's) 


215,027 


236,572 


74,625 


62,542 



289,652 299,114 



Agency loans represent loans approved and funded through programs of other provincial ministries and agencies, 
but the agreements are signed and managed on their behalf by the Development Corporations. Included in 
Agency loans is a loan of $15 million to Canada Development Corporation and John Labatt Limited for the con- 
struction of research facilities for Allelix Inc. (note 4). The borrowers may transfer title of these facilities to the 
Ontario Development Corporation in lieu of the repayment of the principal and interest due on March 31, 1992. 
In addition, the Ontario Development Corporation administers loan agreements signed by other Ministries and 
therefore not reflected in the financial statements of the Corporation. In 1986, there were 33 such loans amounting 
to $26.6 million. 

Also not reflected in the financial statements are transfer payments received from the Province which have been 
disbursed as conditional loans (see note 2(b)). Details of transactions relating to these loans are as follows: 



PUBLIC ACCOUNTS, 1985-86 23 



THE DEVELOPMENT CORPORATIONS 

Notes to Combined Financial Statements — Continued 
March 31, 1986 

1986 1985 

($000's) ($000's) 

Loans outstanding, beginning of year 18,802 8,891 

Add: loans disbursed 5,579 11,427 

Less: loans forgiven (3,555) (1,516) 

Loans outstanding, end of year 20,826 18,802 

Cash yet to be disbursed as loans 1,176 813 



4. LONG TERM INVESTMENTS 

(a) Allelix Inc. 

The Ontario Development Corporation owns a 20 per cent equity interest in Allelix Inc., a joint venture with 
the Canada Development Corporation (50 per cent) and John Labatt Ltd., (30 per cent), which conducts pure 
and applied research in industrial and agricultural applications of biotechnology. As a condition of this invest- 
ment each shareholder contributes towards the operating costs in the ratio of his investment. The Corpora- 
tion's share to date was $9.7 million. 

The investment consists of 200 common shares, at cost — $200, and 47,000 redeemable preference shares, at 
cost — $470. 

(b) HSA Systems Inc. 

The Ontario Development Corporation owns a 35 per cent equity interest in HSA Systems Inc. having a cost 
of $262,500. The operations of this corporation have been wound down and no proceeds realized. The Prov- 
ince will reimburse the Corporation for any losses incurred. 

5. FIXED ASSETS 

Fixed assets relate primarily to the Industrial Parks and are stated at acquisition cost, less accumulated deprecia- 
tion as follows: 

1986 1985 



Land 

Sheridan Park Land 

Buildings and improvements 
Equipment 



6. OTHER ASSETS 

Other assets consist of the following assets obtained as a result of loan defaults by borrowers: 





Accumulated 






Cost 


Depreciation 
($000's) 


Net 


Net 


($000's) 


($000's) 


($000's) 


226 


— 


226 


223 


341 


— 


341 


341 


11,495 


8,481 


3,014 


3,243 


787 


616 


171 


146 


12,849 


9,097 


3,752 


3,953 



Investment in shares, at cost 

Land and buildings, at 1977 appraised 
value plus subsequent additions at 
cost, less accumulated depreciation 
of $56,000 

Net investment in lease 



7. INDUSTRIAL PARKS OPERATIONS 



Revenues from rent, utility charges and interest 

Less: operating expenses 

depreciation 

Net income 



1986 


1985 


($000's) 


($000's) 


301 


301 


75 


132 


335 


348 


711 


781 


1986 


1985 


($000's) 


($000's) 


4,234 


4,081 


1,933 


2,010 


898 


832 


1,403 


1,239 



1986 


1985 


($000's) 


($000's) 


5,739 


5,400 


628 


577 


491 


511 


237 


275 


7,095 


6,763 


59 


45 


7,154 


6,808 



24 PUBLIC ACCOUNTS, 1985-86 

THE DEVELOPMENT CORPORATIONS 

Notes to Combined Financial Statements — Concluded 
March 31, 1986 

8. ADMINISTRATION 

The cost of administration is borne by the Province through the Ministry of Industry, Trade and Technology 
(MITT). Details of administration expenses are as follows: 

Salaries and staff benefits 

Transportation and communication 

Services 

Supplies and equipment 

Total expenses reimbursed 

by the Province 

Other expenses 



9. RECOVERIES FROM THE PROVINCE 

The Province reimburses the Corporations for interest expense where the cost of funds exceeds interest charged 
on a loan, for administration expenses (note 8), for term loans written off, for guarantees honoured, for guarantee 
interest subsidies, and for grants. 

10. CONTINGENT LIABILITIES 

(a) As at March 31, 1986 contingent liabilities arising from guarantees of bank loans and other guarantees 
amounted to $102.6 million (1985 — $100.2 million). 

(b) A legal action claiming damages of $4.5 million plus interest has been instituted against the Corporations and 
others by a former shareholder of Minaki Lodge Resort Ltd. and Minaki Development Company Limited. Le- 
gal counsel of the Corporations is of the opinion that the claim is without merit. 

11. COMMITMENTS 

Loans committed but not disbursed as at March 31, 1986 amounted to $73.3 million (1985 — $68.8 million). In 
connection with the investment in Allelix Inc. there is a commitment for additional research contributions of $5.3 
million to be financed by the MITT. 

12. TRANSFER OF WHOLLY-OWNED SUBSIDIARIES 

During the fiscal year all of the outstanding shares of Minaki Lodge Resort Ltd. and of Minaki Development 
Company Limited were transferred from the Northern Ontario Development Corporation to the Ministry of 
Tourism and Recreation for no consideration. 

13. SUBSEQUENT EVENTS 

(a) On May 9, 1986, the Ontario Development Corporation, acting as agent for the Province, entered into agree- 
ments and acquired equity interests for no consideration as part of a restructuring of Massey Ferguson Ltd. 

(b) On July 1, 1986, the Ontario Development Corporation assumed responsibility for the seven subsidiaries of 
the IDEA Corporation. These subsidiaries held investments and commitments which have a value yet to be 
determined by the Ontario Development Corporation. 

(c) On September 15, 1986, the Innovation Ontario Corporation was established by regulation under the Devel- 
opment Corporations Act as an agency of MITT. Administrative support services will be provided by Ontario 
Development Corporation and MITT. Program costs are estimated at $5.3 million for fiscal 1986-87. 

14. COMPARATrVE FIGURES 

Certain of the 1985 figures have been reclassified to conform with the 1986 combined financial statement presenta- 
tion. 



PUBLIC ACCOUNTS, 1985-86 25 

To the Ontario Development Corporation, 

Northern Ontario Development Corporation, 

Eastern Ontario Development Corporation, 

and to the Minister of Industry, Trade and Technology. 

I have examined the combined balance sheet of the Development Corporations consisting of Ontario Develop- 
ment Corporation, Northern Ontario Development Corporation and Eastern Ontario Development Corporation, as 
at March 31, 1986 and the combined statements of operations and retained earnings for the year then ended. My ex- 
amination was made in accordance with generally accepted auditing standards, and accordingly included such tests 
and other procedures as I considered necessary in the circumstances. 

In my opinion, these combined financial statements present fairly the financial position of the Development Cor- 
porations as at March 31, 1986 and the results of their operations for the year then ended in accordance with the ac- 
counting policies described in note 1 to the combined financial statements applied, after giving retroactive effect to the 
changes in accounting policy described in Note 2 to the combined financial statements, on a basis consistent with that 
of the preceding year. 

In accordance with section 24 of the Development Corporations Act, a joint report on the audit has been made to 
the Development Corporations and to the Minister. 



VvjIk^ — 



Toronto, Ontario, I I J. F. Otterman, F.C.A., 

September 26, 1986. ^ Assistant Provincial Auditor. 



26 PUBLIC ACCOUNTS, 1985-86 

ONTARIO DEVELOPMENT CORPORATION 

Balance Sheet 
as at March 31, 1986 

Assets 

1986 1985 

($000's) ($000's) 

Gash and short-term deposits 30,794 33,619 

Accounts receivable 

— Province 5,776 — 

— Northern Ontario Development Corporation 851 2,024 

— Eastern Ontario Development Corporation 8,037 8,420 

— Other 446 435 

Loans receivable (note 3) 180,642 173,389 

Long term investments (notes 2(a) & 4) 263 263 

Fixed assets (note 5) 3,752 3,953 

Total assets 230,561 222,103 

Liabilities 

Accounts payable 

— Province — 857 

— other 474 529 

Advances from the Province 

— interest bearing 64,560 71 ,023 

— non interest bearing 92,619 85,981 

Deferred revenue 5,159 5,596 

Total liabilities 162,812 163,986 

Shareholder's Equity 

Share capital — authorized and issued: 7,000 shares with a par value of $1 ,000 each 7,000 7,000 

Retained earnings 60,749 51,117 

67,749 58,117 

Total liabilities and shareholder's equity 230,561 222,103 

See accompanying notes to financial statements. ^ 

On behalf of the Board: ^^ sy J 

^ If Chairman / ^ ¥ Director 

To the Ontario Development Corporation and 

to the Minister of Industry, Trade and Technology. 

I have examined the balance sheet of the Ontario Development Corporation as at March 31, 1986 and the state- 
ments of operations and retained earnings for the year then ended. My examination was made in accordance with gen- 
erally accepted auditing standards, and accordingly included such tests and other procedures as I considered necessary 
in the circumstances. 

In my opinion, these financial statements present fairly the financial position of the Corporation as at March 31, 
1986 and the results of its operations for the year then ended in accordance with the accounting policies described in 
note 1 to the financial statements applied, after giving retroactive effect to the changes in accounting policy described 
in note 2 to the financial statements, on a basis consistent with that of the preceding year. 

In accordance with section 24 of the Development Corporations Act, a joint report on the audit has been made to 
the Development Corporations and to the Minister. 

(Sits— — 

Toronto, Ontario, [ J J. F. Otterman, F.C.A., 

September 26, 1986. \J Assistant Provincial Auditor. 




PUBLIC ACCOUNTS, 1985-86 27 



ONTARIO DEVELOPMENT CORPORATION 



Statement of Operations 
for the year ended March 31, 1986 



Revenue 

Interest 

Net income from industrial parks (note 6) 



Expense 

Interest on advances 

Loans written off and guarantees honoured 

— Term 

— Agency 

Non-recoverable interest written off 

Guarantee interest subsidy 

Administration (note 7) 

Grants (note 2(a)) 



Loss before recoveries from the Province 
Recoveries from the Province (note 8) . . 

Net Income for the year 



Statement of Retained Earnings 
for the year ended March 31, 1986 



Balance, beginning of year 

Net income for the year 

Balance, end of year 

See accompanying notes to financial statements. 






1986 


1985 


($000's) 


($000's) 


14,361 


12,528 


1,403 


1,239 


15,764 


13,767 


8,068 


7,843 


8,284 


9,386 


3,979 


2,040 


294 


— 


991 


893 


5,663 


5,433 


4,740 


2,900 


32,019 


28,495 


16,255 


14,728 


25,887 


23,237 


9,632 


8,509 


1986 


1985 


($000's) 


($000's) 


51,117 


42,608 


9,632 


8,509 


60,749 


51,117 



28 PUBLIC ACCOUNTS, 1985-86 

ONTARIO DEVELOPMENT CORPORATION 

Notes to Financial Statements 
March 31, 1986 

1. SIGNIFICANT ACCOUNTING POLICIES 

(a) Loans receivable 

Loans are disbursed by the Ontario Development Corporation, Northern Ontario Development Corporation 
and Eastern Ontario Development Corporation under the Development Corporations Act. 
Under the Act, the Corporations are authorized to act as agents for the Province in respect of programs, pro- 
jects or other matters undertaken for the advancement of industrial or economic development. 
In accordance with the Act, all loan agreements have been drawn up between the borrowers and the Ontario 
Development Corporation. For financial statement purposes, the loans are shown as receivable from borrow- 
ers by each of the disbursing Corporations. 

(b) Loans written off 

The write off of loans is matched by corresponding reductions in advances from the Province. In 1986, as di- 
rected by the Province, all amounts deemed uncollectible were written off. 

(c) Guaranteed loans paid 

The honouring of guarantees is funded by the Province and therefore, no provision is made. 

(d) Recoveries of loans written off and guarantees honoured 

Any amounts recovered on loans previously written off and on guarantees previously honoured are paid di- 
rectly to the Province and are not reflected in the Statement of Operations. 

(e) Revenue 

Interest revenue is recognized as income using the accrual basis of accounting except in the case of loans where 
the receipt of interest is deferred for one year or more. For these loans, revenue is recognized as income on re- 
ceipt. 

(f) Deferred revenue 

Interest accrued on loans for which repayment has been deferred (see note 1(e) above) is recorded as deferred 
revenue until such time as interest is actually received. 

(g) Fixed Assets 

Equipment purchases are charged to expense in the year of acquisition, except for the Industrial Parks opera- 
tions, for which all such amounts are capitalized. Depreciation of these fixed assets is provided for on a 
straight-line basis, using rates of from 5 to 20 per cent per annum for building and improvements, and 20 per 
cent per annum for equipment. 

(h) Long term investments 

The Corporation accounts for long term investments on the cost basis. 

(i) Administration expenses 

These expenses are reflected on a cash basis which is modified to allow an additional 24 days to pay for goods 
and services pertaining to the fiscal period just ended. 

2. RETROACTrVE CHANGE IN ACCOUNTING POLICY 

(a) With regard to the long term investment in Allelix Inc. (see note 4) there has been a change in the accounting 
for payments made towards operating costs. Formerly, these payments were capitalized and reported as long 
term investments because these payments carried rights to acquire equity shares at a nominal cost. These pay- 
ments are now accounted for as grants and are recovered from the Province. The effect of this change on the 
current year's operations has been to reduce both long term investments and advances from the Province by 
$4.7 million and to increase both expense and recoveries from the Province by $4.7 million. 

This change has been applied retroactively to previously reported balances, resulting in a reduction in long 
term investments and in advances from the Province of $5 million (1985 — $2.9 million; pre 1985 — $2.1 mil- 
lion), and a corresponding increase in expense and in recoveries from the Province. 

(b) The Corporation receives transfer payments from the Province which are disbursed as conditional loans. These 
loans were previously recorded as loans receivable and as deferred revenue because the loan agreements con- 
tained provisions for deferred repayment or forgiveness. These loans are now considered as assets adminis- 
tered in trust for the Province. Any repayment of the loans will be returned to the Province as a recovery of 
prior year expenditures. Any interest received from the borrowers will continue to be recorded as revenue 
when received by the Corporation. 

The effect of this change is to reduce loans receivable and deferred revenue by $7.5 million. This change has 
been applied retroactively to balances previously reported in 1985 resulting in a reduction of $7.5 million to 
both loans receivable and deferred revenue. See also note 3. 



PUBLIC ACCOUNTS, 1985-86 29 

ONTARIO DEVELOPMENT CORPORATION 

Notes to Financial Statements — Continued 
March 31, 1986 
3. LOANS RECEIVABLE 

1986 1985 

($000's) ($000's) 

Term 111,137 117,437 

Agency 69,505 55,952 

180,642 173,389 



Agency loans represent loans approved and funded through programs of other provincial ministries and agen- 
cies, but the agreements are signed and administered on their behalf by the Corporation. Included in Agency 
loans is a loan of $15 million to Canada Development Corporation and John Labatt Limited for the construc- 
tion of research facilities for Allelix Inc. (note 4). The borrowers may transfer title of these facilities to the 
Corporation in lieu of the repayment of the principal and interest due on March 31, 1992. 
In addition, the Corporation administers loan agreements signed by other ministries and therefore not 
reflected in the financial statements of the Corporation. In 1986, there were 33 such loans amounting to $26.6 
million. 

Also not reflected in the financial statements are transfer payments received from the Province which have 
been disbursed as conditional loans (see note 2(b)). Details of transactions relating to these loans are as fol- 
lows: 

1986 1985 

($000's) ($000's) 

Loans outstanding, beginning of year 7,500 — 

Add: loans disbursed — 7,500 

Less: loans forgiven — — 

Loans outstanding, end of year 7,500 7,500 



4. LONG TERM INVESTMENTS 

(a) Allelix Inc. 

The Corporation owns a 20 per cent equity interest in Allelix Inc. , a joint venture with the Canada Develop- 
ment Corporation (50 per cent) and John Labatt Ltd. (30 per cent), which conducts pure and applied research 
in industrial and agricultural applications of biotechnology. As a condition of this investment each shareholder 
contributes towards the operating costs in the ratio of his investment. The Corporation's share to date was $9.7 
million. 

The investment consists of 200 common shares, at cost — $200 and 47,000 redeemable preference shares, at 
cost — $470. 

(b) HSA Systems Inc. 

The Corporation owns a 35 per cent equity interest in HSA Systems Inc. having a cost of $262,500. The opera- 
tions of this corporation have been wound down and no proceeds realized. The Province will reimburse the 
Corporation for any losses incurred. 

5. FIXED ASSETS 

Fixed assets relate primarily to the Industrial Parks and are stated at acquisition cost, less accumulated deprecia- 
tion as follows: 

1986 1985 



Land 

Sheridan Park Land 

Buildings and improvements 
Equipment 





Accumulated 






Cost 


Depreciation 
($000's) 


Net 


Net 


($000's) 


($000's) 


($000's) 


341 


— 


341 


341 


226 


— 


226 


223 


11,495 


8,481 


3,014 


3,243 


787 


616 
9,097 


171 


146 


12,849 


3,752 


3,953 



30 PUBLIC ACCOUNTS, 1985-86 

ONTARIO DEVELOPMENT CORPORATION 

Notes to Financial Statements — Concluded 
March 31, 1986 

6. INDUSTRIAL PARKS OPERATIONS 

1986 1985 

($000's) ($000's) 

Revenues from rent, utility charges and interest 4,234 4,081 

Less: operating expenses 1,933 2,010 

depreciation 898 832 

Net income 1,403 1,239 



7. ADMINISTRATION 

The cost of administration is borne by the Province through the Ministry of Industry, Trade and Technology 
(MITT). Details of administration expenses are as follows: 



Salaries and staff benefits 

Transportation and communication 

Services 

Supplies and equipment 



1986 


1985 


($000's) 


($000's) 


4,705 


4,483 


328 


306 


410 


375 


220 


244 


5,663 


5,408 


— 


25 


5,663 


5,433 



Total expenses reimbursed by the Province 
Other expenses 



8. RECOVERIES FROM THE PROVINCE 

The Province reimburses the Corporation for interest expense where the cost of funds exceeds interest charged on 
a loan, for administration expenses (note 7), for term loans written off, for guarantees honoured, for guarantee 
interest subsidies and for grants. 

9. CONTINGENT LIABDLITIES 

(a) As at March 31, 1986 contingent liabilities arising from guarantees of bank loans and other guarantees 
amounted to $63.2 million (1985 — $65.4 million). 

(b) A legal action claiming damages of $4.5 million, plus interest has been instituted against the Corporation and 
others by a former shareholder of Minaki Lodge Resort Ltd. and Minaki Development Company Limited. 
Legal counsel of the Corporation is of the opinion that the claim is without merit. 

10. COMMITMENTS 

Loans committed but not disbursed as at March 31, 1986 amounted to $57 million (1985 — $50.7 million). In con- 
nection with the investment in Allelix Inc. there is a commitment for additional research contributions of $5.3 
million to be financed by MITT. 

11. SUBSEQUENT EVENTS 

(a) On May 9, 1986, the Corporation, acting as agent for the Province, entered into agreements and acquired 
equity interests for no consideration as part of a restructuring of Massey Ferguson Ltd. 

(b) On July 1, 1986, the Corporation assumed responsibility for the seven subsidiaries of the IDEA Corporation. 
These subsidiaries held investments and commitments which have a value yet to be determined by the 
Corporation. 

(c) On September 15, 1986, the Innovation Ontario Corporation was established by regulation under the Devel- 
opment Corporations Act as an agency of MITT. Administrative support services will be provided by the Cor- 
poration and MITT. Program costs are estimated at $5.3 million for fiscal 1986-87. 

12. COMPARATIVE FIGURES 

Certain of the 1985 figures have been reclassified to conform with the 1986 financial statement presentation. 



PUBLIC ACCOUNTS, 1985-86 31 

EASTERN ONTARIO DEVELOPMENT CORPORATION 

Balance Sheet 
as at March 31, 1986 

Assets 



Cash 

Accounts receivable — Province 

Loans receivable (note 3) 

Total assets 

Liabilities 

Bank overdraft 

Accounts payable — Ontario Development Corporation 

Advances from the Province 

Deferred revenue 

Total liabilities 

Retained Earnings 

Retained earnings 

Total liabilities and retained earnings 

See accompanying notes to financial statements. 
On behalf of the Board: 



1986 


1985 


($000's) 


($000's) 


1,165 


— 


596 


1,787 


57,023 


67,284 


58,784 


69,071 




963 


8,037 


8,420 


43,713 


53,357 


241 


167 


51,991 


62,907 


6,793 


6,164 


58,784 


69,071 




To the Eastern Ontario Development Corporation and 
to the Minister of Industry, Trade and Technology. 

I have examined the balance sheet of the Eastern Ontario Development Corporation as at March 31, 1986 and 
the statements of operations and retained earnings for the year then ended. My examination was made in accordance 
with generally accepted auditing standards, and accordingly included such tests and other procedures as I considered 
necessary in the circumstances. 

In my opinion, these financial statements present fairly the financial position of the Corporation as at March 31, 
1986 and the results of its operations for the year then ended in accordance with the accounting policies described in 
note 1 to the financial statements applied, after giving retroactive effect to the change in accounting policy described 
in note 2 to the financial statements, on a basis consistent with that of the preceding year. 

In accordance with section 24 of the Development Corporations Act, a joint report on the audit has been made to 
the Development Corporations and to the Minister. 



• Qjtt^v^. 



Toronto, Ontario N J. F. Otterman, F.C.A., 

September 26, 1986. Assistant Provincial Auditor. 



32 PUBLIC ACCOUNTS, 1985-86 

EASTERN ONTARIO DEVELOPMENT CORPORATION 

Statement of Operations 
for the year ended March 31, 1986 

Revenue 

Interest 

Expense 

Interest on advances 

Loans written off and guarantees honoured 

— Term 

— Agency 

Non-recoverable interest written off 

Guarantee interest subsidy 

Administration (note 4) 

Loss before recoveries from the Province 

Recoveries from the Province (note 5) 

Net income for the year 

Statement of Retained Earnings 
for the year ended March 31, 1986 

1986 1985 

($000's) ($000's) 

Balance, beginning of year 6,164 5,252 

Net income for the year 629 912 

Balance, end of year 6,793 6,164 

See accompanying notes to financial statements. 



1986 
($000's) 


1985 
($000's) 


5,034 


5,210 


5,691 


6,298 


4,585 
700 
254 
816 

554 


2,153 

464 
498 


12,600 


9,413 


7,566 
8,195 


4,203 
5,115 


629 


912 



PUBLIC ACCOUNTS, 1985-86 33 

EASTERN ONTARIO DEVELOPMENT CORPORATION 

Notes to Financial Statements 
March 31, 1986 

1. SIGNIFICANT ACCOUNTING POLICIES 

(a) Loans receivable 

Loans are disbursed by the Ontario Development Corporation, Northern Ontario Development Corporation 
and Eastern Ontario Development Corporation under the Development Corporations Act. 
Under the Act, the Corporations are authorized to act as agents for the Province in respect of programs, pro- 
jects or other matters undertaken for the advancement of industrial or economic development. 
In accordance with the Act, all loan agreements have been drawn up between the borrowers and the Ontario 
Development Corporation. For financial statement purposes, the loans are shown as receivable from borrow- 
ers by each of the disbursing Corporations. 

(b) Loans written off 

The write off of loans receivable is recovered from the Province by corresponding reductions in advances from 
the Province. In 1986, as directed by the Province, all amounts deemed uncollectible were written off. 

(c) Guaranteed loans paid 

The honouring of guarantees is funded by the Province and therefore, no provision is made. 

(d) Recoveries of loans written off and guarantees honoured 

Any amounts recovered on loans previously written off and on guarantees previously honoured are paid di- 
rectly to the Province and are not reflected in the Statement of Operations. 

(e) Revenue 

Interest revenue is recognized as income using the accrual basis of accounting except in the case of loans where 
the receipt of interest is deferred for one year or more. For these loans, revenue is recognized as income on re- 
ceipt. 

(f) Deferred revenue 

Interest accrued on loans for which repayment has been deferred (see note 1(e) above) is recorded as deferred 
revenue until such time as interest is actually received. 

(g) Fixed assets 

Equipment purchases are charged to expense in the year of acquisition, 
(h) Administration expenses 

These expenses are reflected on a cash basis which is modified to allow an additional 24 days to pay for goods 
and services pertaining to the fiscal period just ended. 

2. RETROACTIVE CHANGE IN ACCOUNTING POLICY 

The Corporation receives transfer payments from the Province which are disbursed as conditional loans. These 
loans were previously recorded as loans receivable and as deferred revenue because the loan agreements con- 
tained provisions for deferred repayment or forgiveness. These loans are now considered as loans adminis- 
tered in trust for the Province. Any repayment of the loans will be returned to the Province as a recovery of 
prior year expenditures. Any interest received from the borrowers will continue to be recorded as revenue 
when received by the Corporation. 

The effect of this change is to reduce loans receivable and deferred revenue by $5.2 million. 
This change has been applied retroactively to balances previously reported in 1985 resulting in a reduction of 
$6.7 million to both loans receivable and deferred revenue. See also note 3. 

3. LOANS RECEIVABLE 



Term . . 

Agency 



1986 


1985 


($000's) 


($000's) 


53,179 


63,271 


3,844 


4,013 



57,023 67,284 



Agency loans represent loans approved and funded through programs of other provincial ministries and agen- 
cies, but the agreements are signed and managed on their behalf by the Corporation. 

Not reflected in the financial statements are transfer payments received from the Province which have been 
disbursed as conditional loans (See note 2). Details of transactions relating to these loans are as follows: 



34 PUBLIC ACCOUNTS, 1985-86 

EASTERN ONTARIO DEVELOPMENT CORPORATION 

Notes to Financial Statements — Concluded 
March 31, 1986 

1986 1985 

($000's) ($000's) 

Loans outstanding, beginning of year 6,714 6,272 

Add: loans disbursed 871 1,365 

Less: loans forgiven (2,382) (923) 

Loans outstanding, end of year 5,203 6,714 

Cash yet to be disbursed as loans — 39 

4. ADMINISTRATION 

The cost of administration is borne by the Province through the Ministry of Industry, Trade and Technology. De- 
tails of administration expenses are as follows: 

1986 1985 

($000's) ($000's) 

Salaries and staff benefits 424 359 

Transportation and communication 101 96 

Services 18 31 

Supplies and equipment 11 12 

554 498 

5. RECOVERIES FROM THE PROVINCE 

The Province reimburses the Corporation for interest expense where the cost of funds exceeds interest charged on 
a loan, for administration expenses (note 4), for term loans written off, for guarantees honoured, and for guaran- 
tee interest subsidies. 

6. CONTINGENT LIABILITIES 

As at March 31 , 1986 contingent liabilities arising from guarantees of bank loans and other guarantees amounted 
to $20.4 million (1985 — $18 million). 

7. COMMITMENTS 

Loans committed but not disbursed as at March 31 , 1986 amounted to $8.3 million (1985 — $9.2 million). 

8. COMPARATIVE FIGURES 

Certain of the 1985 figures have been reclassified to conform with the 1986 financial statement presentation. 



PUBLIC ACCOUNTS, 1985-86 



35 



NORTHERN ONTARIO DEVELOPMENT CORPORATION 

Balance Sheet 
as at March 31, 1986 



Assets 

1986 1985 

($000's) ($000's) 

Cash 582 — 

Accounts receivable 

— Province 290 731 

— Other 156 82 

Loans receivable (note 3) 51,987 58,441 

Other assets (note 4) 711 781 

Total assets 53,726 60,035 

Liabilities 

Bank overdraft — 245 

Accounts payable — Ontario Development Corporation 851 2,024 

Advances from the Province 46,137 51,520 

Deferred revenue 236 253 

Total liabilities 47,224 54,042 

Retained Earnings 

Retained earnings 6,502 5,993 

Total liabilities and retained earnings 53,726 60,035 



See accompanying notes to financial statements. 
On behalf of the Board: 




Chairman 




Director 



To the Northern Ontario Development Corporation and 
to the Minister of Industry, Trade and Technology. 

I have examined the balance sheet of the Northern Ontario Development Corporation as at March 31, 1986 and 
the statements of operations and retained earnings for the year then ended. My examination was made in accordance 
with generally accepted auditing standards, and accordingly included such tests and other procedures as I considered 
necessary in the circumstances. 

In my opinion, these financial statements present fairly the financial position of the Corporation as at March 31, 
1986 and the results of its operations for the year then ended in accordance with the accounting policies described in 
note 1 to the financial statements applied, after giving retroactive effect to the change in accounting policy described 
in note 2 to the financial statements, on a basis consistent with that of the preceding year. 

In accordance with section 24 of the Development Corporations Act, a joint report on the audit has been made to 
the Development Corporations and to the Minister. 



Toronto, Ontario, 
September 26, 1986. 



.V- (Sjtti^ — — 

J. F. Otterman, F.C.A., 
Assistant Provincial Auditor. 



36 PUBLIC ACCOUNTS, 1985-86 



NORTHERN ONTARIO DEVELOPMENT CORPORATION 

Statement of Operations 
for the year ended March 31, 1986 



Revenue 

Interest 

Rental income 



1986 
($000's) 


1985 
($000's) 


4,696 

27 


4,433 


4,723 


4,433 



3,316 


1,143 


200 


— 


54 


— 


558 


380 


937 


877 



Expense 

Interest on advances 5,402 5,768 

Loans written off and guarantees honoured 

— Term 

— Agency 

Non-recoverable interest written off 

Guarantee interest subsidy 

Administration (note 5) 

Loss before recoveries from the Province 

Recoveries from the Province (note 6) 

Net income for the year 

Statement of Retained Earnings 
for the year ended March 31, 1986 

Balance, beginning of year 

Net income for the year 

Balance, end of year 6,502 5,993 

See accompanying notes to financial statements. 



10,467 


8,168 


5,744 
6,253 


3,735 
4,330 


509 


595 



1986 


1985 


($000's) 


($000's) 


5,993 


5,398 


509 


595 



PUBLIC ACCOUNTS, 1985-86 37 

NORTHERN ONTARIO DEVELOPMENT CORPORATION 

Notes to Financial Statements 
March 31, 1986 

1. SIGNIFICANT ACCOUNTING POLICIES 

(a) Loans receivable 

Loans are disbursed by the Ontario Development Corporation, Northern Ontario Development Corporation 
and Eastern Ontario Development Corporation under the Development Corporations Act. 
Under the Act, the Corporations are authorized to act as agents for the Province in respect of programs, pro- 
jects or other matters undertaken for the advancement of industrial or economic development. 
In accordance with the Act, all loan agreements have been drawn up between the borrowers and Ontario De- 
velopment Corporation. For financial statement purposes, the loans are shown as receivable from borrowers 
by each of the disbursing Corporations. 

(b) Loans written off 

The write off of loans receivable is recovered from the Province by corresponding reductions in advances from 
the Province. In 1986, as directed by the Province, all amounts deemed uncollectible were written off. 

(c) Guaranteed loans paid 

The honouring of guarantees is funded by the Province and therefore, no provision is made. 

(d) Recoveries of loans written off and guarantees honoured 

Any amounts recovered on loans previously written off and on guarantees previously honoured are paid di- 
rectly to the Province and are not reflected in the Statement of Operations. 

(e) Revenue 

Interest revenue is recognized as income using the accrual basis of accounting except in the case of loans where 
the receipt of interest is deferred for one year or more. For these loans, revenue is recognized as income on re- 
ceipt. 

(f) Deferred revenue 

Interest accrued on loans for which repayment has been deferred (see note 1(e) above) is recorded as deferred 
revenue until such time as interest is actually received. 

(g) Fixed assets 

Equipment purchases are charged to expense in the year of acquisition. Buildings acquired as a result of loan 
defaults by borrowers (see note 4) are capitalized and are depreciated on a straight-line basis at the rate of 5 
per cent per annum, 
(h) Administration expenses 

These expenses are reflected on a cash basis which is modified to allow an additional 24 days to pay for goods 
and services pertaining to the fiscal period just ended. 

2. RETROACTIVE CHANGE IN ACCOUNTING POLICY 

The Corporation receives transfer payments from the Province which are disbursed as conditional loans. These 
loans were previously recorded as loans receivable and as deferred revenue because the loan agreements con- 
tained provisions for deferred repayment or forgiveness. These loans are now considered as loans adminis- 
tered in trust for the Province. Any repayment of the loans will be returned to the Province as a recovery of 
prior year expenditures. Any interest received from the borrowers will continue to be recorded as revenue 
when received by the Corporation. 

The effect of this change is to reduce loans receivable and deferred revenue by $8.1 million. 
This change has been applied retroactively to balances previously reported in 1985 resulting in a reduction of 
$4.6 million to both loans receivable and deferred revenue. See also note 3. 

3. LOANS RECEIVABLE 



Term . . 
Agency 



1986 


1985 


($000's) 


($000's) 


50,711 


55,864 


1,276 


2,577 



51,987 58,441 



Agency loans represent loans approved and funded through programs of other provincial ministries and agencies, 
but the agreements are signed and managed on their behalf by the Corporation. 

Not reflected in the financial statements are transfer payments received from the Province which have been dis- 
bursed as conditional loans (See note 2). Details of transactions relating to these loans are as follows: 



38 PUBLIC ACCOUNTS, 1985-86 

NORTHERN ONTARIO DEVELOPMENT CORPORATION 

Notes to Financial Statements — Concluded 
March 31, 1986 

1986 
($000's) 

Loans outstanding, beginning of year 4,588 

Add: loans disbursed 4,708 

Less: loans forgiven (1,173) 

Loans outstanding, end of year 8,123 

Cash yet to be disbursed as loans 1,176 



1985 




($000's) 




2,619 




2,562 




(593) 




4,588 




774 




rs: 

1986 


1985 


($000's) 


($000's) 


301 


301 


75 


132 


335 


348 


711 


781 



OTHER ASSETS 

Other assets consist of the following assets obtained as a result of loan defaults by borrowers 



Investment in shares, at cost 

Land and buildings, at 1977 appraised value plus subsequent additions at cost, 

less accumulated depreciation of $56,000 

Net investment in lease 



5. ADMINISTRATION 

The cost of administration is borne by the Province through the Ministry of Industry, Trade and Technology. De- 
tails of administration expenses are as follows: 

Salaries and staff benefits 

Transportation and communication 

Services 

Supplies and equipment 

Total expenses reimbursed by the Province 

Other expenses 



6. RECOVERIES FROM THE PROVINCE 

The Province reimburses the Corporation for interest expense where the cost of funds exceeds interest charged on 
a loan, for administration expenses (note 5), for term loans written off, guarantees honoured, and for guarantee 
interest subsidies. 

7. CONTINGENT LIABILITIES 

(a) As at March 31, 1986 contingent liabilities arising from guarantees of bank loans and other guarantees 
amounted to $19 million (1985 — $16.8 million). 

(b) A legal action claiming damages of $4.5 million plus interest has been instituted against the Corporation and 
others by a former shareholder of Minaki Lodge Resort Ltd. and Minaki Development Company Limited. Le- 
gal counsel of the Corporation is of the opinion that the claim is without merit. 

8. COMMITMENTS 

Loans committed but not disbursed as at March 31, 1986 amounted to $8 million (1985 — $8.9 million). 

9. TRANSFER OF WHOLLY OWNED SUBSIDIARIES 

During the fiscal year all of the outstanding shares of Minaki Lodge Resort Ltd. and of Minaki Development 
Company Limited were transferred from the Corporation to the Ministry of Tourism and Recreation for no con- 
sideration. 

10. COMPARATIVE FIGURES 

Certain of the 1985 figures have been reclassified to conform with the 1986 financial statement presentation. 



1986 


1985 


($000's) 


($000's) 


610 


557 


199 


174 


63 


106 


6 


19 


878 


856 


59 


21 


937 


877 



PUBLIC ACCOUNTS, 1985-86 



39 



FARM INCOME STABILIZATION COMMISSION OF ONTARIO 

Balance Sheet 
as at March 31, 1986 



ASSETS 



Cash, including short term deposits 
Accounts receivable (note 4) 



1986 1985 

$ $ 

14,304,452 12,085,902 

13,267 38,504 



14,317,719 12,124,406 



LIABILITIES 

Farmers' enrollment fees, including interest income (Schedule 1) (note 3) 11,156,887 8,419,523 

Goverment subsidies (Schedule 2) (note 3) 3,160,832 3,704,883 

14,317,719 12,124,406 



See accompanying schedules and notes to financial statements. 
On behalf of the Commission: 



^<y 





Member 



To the Farm Income Stabilization Commission of Ontario and 
to the Minister of Agriculture and Food. 

I have examined the balance sheet of the Farm Income Stabilization Commission of Ontario as at March 31, 1986 
and the statement of receipts and disbursements for the year then ended. My examination was made in accordance 
with generally accepted auditing standards, and accordingly included such tests and other procedures as I considered 
necessary in the circumstances. 

In my opinion, these financial statements present fairly the financial position of the Commission as at March 31, 
1986 and its receipts and disbursements in accordance with the accounting policies described in note 1 to the financial 
statements applied on a basis consistent with that of the preceding year. 

In accordance with section 14 of the Farm Income Stabilization Act, a report on the audit has been made to the 
Commission and to the Minister. 



<5^y 



Toronto, Ontario, 
July 11, 1986. 



D. F. Archer, F.C.A. 
Provincial Auditor. 



40 PUBLIC ACCOUNTS, 1985-86 

FARM INCOME STABILIZATION COMMISSION OF ONTARIO 

Statement of Receipts and Disbursements 
for the year ended March 31, 1986 

1986 1985 

$ $ 

Receipts: 
Subsidies from the Province of Ontario 
1982-84: 

Soybean 1 ,360,000 — 

Winter Wheat 750,000 

1980-85: 

Weaner Pig — 3,900,000 

1983-87: 

Apples 610,000 — 

1,970,000 4,650,000 

Interest income 313,351 398,257 

Interest on outstanding fees (note 4) 8,060 29,558 

Farmers' enrollment fees, including interest income (note 3) 11,161,661 2,952,042 

13,453,072 8,029,857 

Disbursements: 

Stabilization payments (note 5): 

1979-1981: 

Corn 62,715 

Soybean — 1,785 

1982-1984: 

Soybean 3,171,951 343,083 

Winter Wheat 36,486 944,445 

Barley 4,797 31,089 

Corn 343,416 4,791,891 

White Bean 2,565 24,246 

1980-1985: 
Weaner Pig 1,134 5,480,331 

1983-1987: 
Apples 707,319 — 

4,267,668 11,679,585 

Refunds of 1979-81 farmers' fees balance — 244,604 

Refunds of 1980-84 farmers' fees balance 3,201,198 

Refunds of 1980-85 farmers' fees balance 2,071,819 274,643 

Transfers to 1985-88 grain plan 1,693,837 — 

11,234,522 12,198,832 

Excess (Deficiency) of receipts over disbursements 2,218,550 (4,168,975) 

Cash, including short term deposits, beginning of year 12,085,902 16,254,877 

Cash, including short term deposits, end of year 14,304,452 12,085,902 



See accompanying schedules and notes to financial statements. 



PUBLIC ACCOUNTS, 1985-86 



41 






FARM INCOME STABILIZATION COMMISSION OF ONTARIO 

Schedule of Farmers' Enrollment Fee Balances by Plan 
as at March 31, 1986 

Balance 

Stabilization April 1 , Sub Share of 

Plan 1985 Fees Interest Total Payments 

(note 3) (note 3) 
1982-84 

Soybean 1,519,494 — 68,004 68,004 1,057,317 

Winter Wheat 461,062 — 18,005 18,005 12,162 

Barley 228,191 — 8,992 8,992 1,599 

Corn 3,395,386 — 152,596 152,596 114,472 

White Bean 220,569 — 9,141 9,141 855 

5,824,702 256,738 256,738 1,186,405 

1980-1985 

WeanerPig 2,072,147 — 50 50 378 

1983-1987 

Apples 522,674 409,123 49,134 458,257 235,773 

1985-1988 

Grain Plan 10,069,293 342,436 10,411,729 — 

8,419,523 10,478,416 648,358 11,126,774 1,422,556 



SCHEDULE 1 



Refunds and 


Balance 


Transfers to 


March 31, 


New Plan 


1986 


$ 


$ 


530,181 




466,905 


— 


235,584 


— 


3,433,510 


— 


228,855 


— 



4,895,035 



2,071,819 



— 745,158 



10,411,729 



6,966,854 11,156,887 



See accompanying schedules and notes to financial statements. 






42 



PUBLIC ACCOUNTS, 1985-86 



FARM INCOME STABILIZATION COMMISSION OF ONTARIO 

Schedule of Government Subsidies 
for the year ended March 31, 1986 



Ontario Soybean Stabilization Plan, 1982-1984: 

Balance, beginning of year 

Subsidy from Province of Ontario 

Transfer from reserve and other credits 

Stabilization payments 

Less farmers' share (V3) 

Transfer to reserve and other credits 

Balance, end of year 

Ontario Winter Wheat Stabilization Plan, 1982-1984: 

Balance, beginning of year 

Subsidy from Province of Ontario 

Stabilization payments 

Less farmers' share (V3) 

Balance, end of year 

Ontario Barley Stabilization Plan, 1982-1984: 

Balance, beginning of year 

Subsidy from Province of Ontario 

Stabilization payments 

Less farmers' share (V3) 

Transfer to reserve and other credits 

Balance, end of year 

Ontario Corn Stabilization Plan, 1982-1984: 

Balance, beginning of year 

Subsidy from Province of Ontario 

Stabilization payments 

Less farmers' share (V3) 

Transfer to reserve and other credits 

Balance, end of year 



SCHEDULE 2 


1986 

$ 


1985 

$ 


391,487 


620,209 


1,360,000 
1,340,000 


— 


2,700,000 


— 


3,171,951 
1,057,317 


343,083 
114,361 


2,114,634 


228,722 


378,845 


— 


598,008 


391,487 


120,370 


— 


— 


750,000 


36,486 
12,162 


944,445 
314,815 


24,324 


629,630 


96,046 


120,370 


26,692 


47,418 


4,797 
1,599 


31,089 
10,363 


3,198 


20,726 


23,494 


— 


— 


26,692 


1,112,283 


4,306,877 


343,416 
114,472 


4,791,891 
1,597,297 


228,944 


3,194,594 


881,339 


— 


2,000 


1,112,283 



PUBLIC ACCOUNTS, 1985-86 



43 



FARM INCOME STABILIZATION COMMISSION OF ONTARIO 



Schedule of Government Subsidies — Continued 
for the year ended March 31, 1986 



1986 

$ 



Ontario White Bean Stabilization Plan, 1982-1984: 

Balance, beginning of year 139,204 

Subsidy from Province of Ontario — 

Stabilization payments 2,565 

Less farmers' share (Va) 855 

1,710 

Transfer to reserve and other credits 137,494 

Balance, end of year — 

Ontario Weaner Pig Stabilization Plan, 1980-1985: 

Balance, beginning of year 1,000 

Subsidy from Province of Ontario — 

Stabilization payments 1,134 

Less farmers' share (V3) 378 

756 

Transfer to reserve and other credits 244 

Balance, end of year — 

Ontario Apple Stabilization Plan, 1983-1987: 

Balance, beginning of year — 

Subsidy from Province of Ontario 610,000 

Transfer from reserve and other credits 570,000 

1,180,000 

Stabilization payments 707,319 

Less farmers' share (V3) 235,773 

471,546 

Balance, end of year 708,454 

Transfers to and from Reserve and Other Credits: 

Balance, beginning of year 1,913,847 

Transfers to subsidize stabilization plan payments: 

1982-1984 Soybean Stabilization Plan (1,340,000) 

1983-1987 Apple Stabilization Plan (570,000) 

Transfers from expired plans: 

1979-1981 Corn Stabilization Plan — 

1979-1981 Soybean Stabilization Plan — 

1980-1985 Weaner Pig Stabilization Plan 244 

1982-1984 Soybean Stabilization Plan 378,845 

1982-1984 Barley Stabilization Plan 23,494 

1982-1984 Corn Stabilization Plan 881,339 

1982-1984 White Bean Stabilization Plan 137,494 

Interest income 

Other income 

Over provision for bad debts 

Balance, end of year 

TOTAL 



1985 

$ 

155,368 



— 


24,246 
8,082 


16,164 


— 


39,204 


(478) 


3,900,000 


5,480,331 
1,826,777 


3,653,554 


244,968 


1,000 







— 


— 


— 



694,304 



300,013 
173,086 
244,968 



313,351 
17,710 


398,257 
103,219 


1,756,324 
3,160,832 


1,913,847 
3,704,883 



44 PUBLIC ACCOUNTS, 1985-86 

FARM INCOME STABILIZATION COMMISSION OF ONTARIO 

Notes to Financial Statements 
March 31, 1986 

1 . SIGNIFICANT ACCOUNTING POLICIES 

(a) Basis of Accounting 

The Commission uses a cash basis of accounting except for the following modifications: 

(i) For government subsidies, an additional thirty days is allowed for the receipt of subsidies pertaining to 

the fiscal year just ended, 
(ii) An allowance for doubtful accounts has been established as discussed in note 4. 

2. ADMINISTRATION EXPENSES 

Certain expenses such as salaries, benefits and other administration expenses, absorbed by the Ministry of Agri- 
culture and Food are not included. Administration expenses of the prior year have not been disclosed to conform 
with the 1986 presentation. 

3. FARM INCOME STABILIZATION PLANS 

Farm income stabilization plans are established by regulations under the Farm Income Stabilization Act. These 
voluntary plans are designed to stabilize the income of Ontario farmers in periods of low market prices. Federal 
stabilization support payments are made for the difference between the current market price and 90 per cent of 
the five-year average market price as adjusted for changes in cash costs of production. On the same basis, provin- 
cial plans support prices between 90 and 95 per cent of the five year average price. 

Fees are normally collected in advance except as discussed in note 4 and are set at a level sufficient to cover ap- 
proximately one-third of the stabilization support payments in accordance with the provisions of section 6(3) of 
the Farm Income Stabilization Act. The Province of Ontario provides the other two-thirds. 
Upon termination of each plan, moneys standing to the credit of farmers including any interest thereon was either 
refunded and or applied against 1985-88 grain plan enrollment fees. Voluntary stabilizaton plans exist for apples 
and grain which includes five commodities, barley, corn, soybeans, white beans and winter wheat. 

4. ONTARIO WEANER PIG STABILIZATION PLAN, 1980-1985 

The Government of Ontario developed this five year plan to help stabilize the incomes of many of the province's 
pork producers. The plan functions in the manner as discussed in Note 3, with one exception. When the plan was 
first instituted, in order to pay the producers the maximum amount possible under the regulations when stabiliza- 
tion support payments were declared, the difference between the farmers' one-third share of the stabilization sup- 
port payments and their prepaid registration fees was not deducted from the stabilization support payments but 
rather was recorded as an accounts receivable. While the Commission is endeavouring to recover the advances in- 
cluding interest charged in prior years, a reserve for doubtful accounts of $89,575 has been reflected in the Com- 
mission's accounts as at March 31, 1986 (1985 - $107,000). 

5. STABILIZATION PAYMENTS 

Stabilization payments have been made during the year under the following plans: 

Plan 
Corn, Soybean and White Bean Stabilization Plans, 1982-1984 
Barley Stabilization Plan, 1982-1984 
Winter Wheat Stabilization Plan, 1982-1984 
Soybean Stabilization Plan, 1982-1984 
Apple Stabilization Plan, 1983-1987 





Claim 


Sales 


Application 


Year 


Deadline 


1982 


August 31, 1985 


1982 


July 31, 1985 


1983 


June 30, 1986 


1984 


August 31, 1987 


1983 


June 30, 1986 



PUBLIC ACCOUNTS, 1985-86 45 



IDEA CORPORATION 



Audited Financial Statements for the year ended 
March 31, 1986 were not available at date of printing. 



46 PUBLIC ACCOUNTS, 1985-86 



LIQUOR CONTROL BOARD OF ONTARIO 

Balance Sheet 
as at March 31, 1986 

Assets 



Current 

Cash 

Accounts receivable, trade and others 

Inventories, at cost 

Prepaid expenses 



Liabilities and Retained Income 

Current 

Accounts payable and accrued liabilities 



Retained income 



1986 
($'000) 


1985 
($'000) 


8,959 

3,932 

158,812 

646 


20,139 

2,862 

186,272 

958 


172,349 


210,231 


107,726 


120,181 


64,623 


90,050 


172,349 


210,231 



See accompanying notes to financial statements. 
Approved: 




^J^^ 



.^4^-^-^ 



Executive Vice-President, 
Finance 

To the Liquor Control Board of Ontario and 
to the Minister of Consumer and Commercial Relations. 

I have examined the balance sheet of the Liquor Control Board of Ontario as at March 31 , 1986 and the state- 
ments of income and retained income for the year then ended. My examination was made in accordance with gener- 
ally accepted auditing standards, and accordingly included such tests and other procedures as I considered necessary 
in the circumstances. 

In my opinion, these financial statements present fairly the financial position of the Board as at March 31, 1986 
and the results of its operations for the year then ended in accordance with the accounting policy described in note 1 
to the financial statements applied on a basis consistent with that of the preceding year. 

A report on the audit will be made to the Board and to the Minister. 



<f*y 



Toronto, Ontario, D.F. Archer, F.C.A. 

August 29, 1986. Provincial Auditor. 



PUBLIC ACCOUNTS, 1985-86 47 

LIQUOR CONTROL BOARD OF ONTARIO 

Statement of Income 
year ended March 31, 1986 



Sales 

Cost of sales 

Gross Income 

Operating expenses 

Salaries and employee benefits . . . 

Rent 

Fixed assets 

Store supplies and expenses 

Utilities 

Grants in lieu of taxes 

Repairs and maintenance 

Office supplies and expenses 

Communication and travelling . . . 

Stock breakage and losses 

Bank charges 

Armoured car services 

Agency commissions and expenses 
Other 



Operating income 

Other income 

Special occasion permit purchase fees 

Interest on bank balances 

Miscellaneous income 



1986 


1985 


($'000) 


($'000) 


1,646,814 


1,599,337 


843,992 


821,552 


802,822 


777,785 


141,828 


131,886 


16,540 


15,402 


7,680 


7,176 


4,769 


4,226 


4,525 


4,237 


4,114 


4,016 


3,790 


3,394 


3,131 


2,216 


2,081 


1,910 


1,900 


1,472 


1,246 


1,013 


1,126 


1,140 


1,014 


996 


2,586 


1,779 


196,330 


180,863 


606,492 


596,922 


4,281 


3,618 


211 


2,140 


1,589 


1,602 


6,081 


7,360 


612,573 


604,282 



Net income for the year 

Statement of Retained Income 
year ended March 31, 1986 

Balance, beginning of year 

Add net income for the year 

702,623 692,050 

Deduct payments to the Treasurer of Ontario on account of net income 638,000 602,000 

Balance, end of year 64,623 90,050 

See accompanying notes to financial statements. 



1986 


1985 


($'000) 


($'000) 


90,050 


87,768 


612,573 


604,282 



48 PUBLIC ACCOUNTS, 1985-86 

LIQUOR CONTROL BOARD OF ONTARIO 

Notes to Financial Statements 
March 31, 1986 

1. ACCOUNTING POLICY 

The Board's financial statements are prepared in accordance with generally accepted accounting principles except 
for fixed assets which are written off to operations at the time of acquisition and carried on the books at a nominal 
value of $1. 

2. SELF-INSURANCE 

The Board follows the policy of self-insuring its store assets for property damage such as fire, water and vandalism 
or theft. 

3. FIXED ASSETS 

The total accumulated costs of fixed assets at year end, less disposals, are as follows: 

Land 

Buildings 

Furniture and equipment 

Leasehold improvements 



4. LEASE COMMITMENTS 

The Board is committed under operating leases on leased premises with future minimum rental payments due as 
follows: 

($'000) 

1987 11,258 

1988 10,039 

1989 8,568 

1990 7,202 

1991 5,639 
Thereafter 11,693 

54,399 

5. COMPARATIVE FIGURES 

Comparative figures have been reclassified where necessary to conform with 1986 presentation. 



1986 


1985 


($'000) 


($'000) 


14,163 


13,915 


155,726 


152,243 


12,898 


11,629 


13,755 


11,605 


196,542 


189,392 



PUBLIC ACCOUNTS, 1985-86 



49 



THE NIAGARA PARKS COMMISSION 



STATEMENT 1 



Balance Sheet 
as at October 31, 1985 



ASSETS 



CURRENT 

Cash 

Accounts receivable 

Water rentals 

Sundry 

Inventories — note 1(a) 

Saleable merchandise 

Maintenance and other supplies . . . 
Prepaid expenses 

INVESTMENT OF FUNDS FOR FUTURE 
CAPITAL PROGRAM 

FIXED — notes 1(b) and 2 

Land 

Buildings, roadways and structures 

Equipment and furnishings 

Vehicles 

Accumulated depreciation 

Capital works in progress 



1985 

$ 


1984 
$ 
note 4 


1,224,994 


7,820,987 


1,390,059 
433,205 


1,265,369 
607,112 


1,610,230 

350,052 

43,134 


1,340,083 

185,143 

29,759 



15,051,674 


11,248,453 




6,898,331 


4,920,364 

36,925,798 

4,648,525 

3,636,295 


4,920,364 

27,316,857 

4,263,254 

901,071 


50,130,982 
14,812,767 


37,401,546 
13,843,692 


35,318,215 
121,304 


23,557,854 
4,998,455 


35,439,519 


28,556,309 


50,491,193 


46,703,093 



See accompanying notes to financial statements. 
On behalf of the Commission: 



\y Chairman 




Vice Chairman 



50 PUBLIC ACCOUNTS, 1985-86 



THE NIAGARA PARKS COMMISSION STATEMENT 1 

Balance Sheet 
as at October 31, 1985 

LIABILITIES 



CURRENT 

Accounts payable 
Accrued payroll . 



1985 

$ 


1984 

$ 


2,480,540 
682,499 


2,612,864 
416,372 


3,163,039 


3,029,236 




24,000 



LONG-TERM INDEBTEDNESS 

Mortgage payable 

EQUITY 

EQUITY (Statement 2) 47,328,154 43,649,857 



50,491,193 46,703,093 



To The Niagara Parks Commission and 
to the Minister of Tourism and Recreation. 

I have examined the balance sheet of The Niagara Parks Commission as at October 31, 1985 and the 
statements of income and expenditure, equity and changes in financial position for the year then ended. My 
examination was made in accordance with generally accepted auditing standards, and accordingly included such tests 
and other procedures as I considered necessary in the circumstances. 

In my opinion, these financial statements present fairly the financial position of the Commission as at October 31, 
1985 and the results of its operations and the changes in its financial position for the year then ended in accordance 
with generally accepted accounting principles applied on a basis consistent with that of the preceding year. 

A report on the audit has been made to the Commission and to the Minister. 



<f*S 



Toronto, Ontario, D.F. Archer, F.C.A., 

January 24, 1986. Provincial Auditor. 



PUBLIC ACCOUNTS, 1985-86 



51 






THE NIAGARA PARKS COMMISSION 



Statement of Equity 
for the Year Ended October 31, 1985 



STATEMENT 2 



EQUITY, BEGINNING OF YEAR 

EXCESS OF INCOME OVER EXPENDITURE 
FOR THE YEAR (Statement 3) 

EQUITY, END OF YEAR 



Statement of Income and Expenditure 
for the Year Ended October 31, 1985 



INCOME 

Water rentals 

Privileges, tolls and fees 

Net income from gift shops, restaurants and attractions, 
exclusive of any portion of the administrative overhead 
of the Commission (Schedule 5) 

Sundry income 

Loss on disposal of fixed assets — net 

Premium on United States funds — net 

Interest on bank deposits 

EXPENDITURE 

Maintenance expenses 

Administrative and general expenses 

Advertising and public relations 

Mortgage interest 

Bank charges and interest 



EXCESS OF INCOME OVER EXPENDITURE FOR THE YEAR 

BEFORE DEPRECIATION ON NON-INCOME PRODUCING ASSETS 
DEPRECIATION OF NON-INCOME PRODUCING ASSETS 



EXCESS OF INCOME OVER EXPENDITURE FOR THE YEAR 

See accompanying notes to financial statements. 



1985 

$ 


1984 

$ 


43,649,857 


39,103,711 


3,678,297 


4,546,146 


47,328,154 


43,649,857 


1 


STATEMENT 3 


1985 

$ 


1984 

$ 


3,399,946 
679,847 


3,275,057 
659,444 


8,479,697 

34,362 

(108,799) 

191,656 

961,642 


8,149,987 
25,375 
(15,165) 
172,497 

1,161,200 


13,638,351 


13,428,395 


7,167,914 

1,651,333 

407,852 

611 

25,687 


6,424,046 

1,483,393 

285,892 

1,418 

19,425 


9,253,397 


8,214,174 


4,384,954 
706,657 


5,214,221 
668,075 


3,678,297 


4,546,146 



52 



PUBLIC ACCOUNTS, 1985-86 



THE NIAGARA PARKS COMMISSION 
Statement of Changes in Financial Position 
for the year ended October 31, 1985 
FUNDS WERE PROVIDED BY 
Operations 

Excess of income over expenditure for the year 

Charge against income not requiring an outlay of funds — depreciation 
Loss on disposal of fixed assets — net 

Investment funds for future capital program 

Sale of fixed assets 

FUNDS WERE USED FOR 

Purchase of fixed assets and capital works in progress , 

Payments of long-term indebtedness — 

Mortgage payable 

INCREASE IN WORKING CAPITAL 

WORKING CAPITAL, BEGINNING OF YEAR 

WORKING CAPITAL, END OF YEAR 



Gift Shops, Restaurants and Attractions 

Schedule of Income and Expenditure 
for the year ended October 31, 1985 

INCOME 

Souvenirs, china and post cards 

Food and refreshments 

Beer, liquor and wine 

Confectionery and tobacco 

Fares and admissions 

Rentals 

Sundry 

COST OF GOODS SOLD 

Souvenirs, china and post cards 

Food and refreshments 

Beer, liquor and wine 

Confectionery and tobacco 

Sundry 

GROSS PROFIT 

OPERATING EXPENDITURE 

Salaries and wages 

Employee benefits 

Fuel, power, water and laundry 

General expenses 

Maintenance of buildings and equipment 

Maintenance of grounds 

Grants in lieu of municipal taxes 

Distribution Centre expense 

NET INCOME BEFORE DEPRECIATION 

DEPRECIATION OF BUILDINGS AND EQUIPMENT 

NET INCOME EXCLUSIVE OF ANY PORTION OF THE 

ADMINISTRATIVE OVERHEAD OF THE COMMISSION 

See accompanying notes to financial statements. 



1985 

$ 

3,678,297 

1,678,279 

108,799 



STATEMENT 4 

1984 

$ 
4,546,146 
1,241,524 
15,165 



5,465,375 

6,898,331 

76,909 


5,802,835 

315,397 

29,913 


12,440,615 


6,148,145 


8,747,197 


6,139,048 


24,000 


2,000 


8,771,197 


6,141,048 


3,669,418 
8,219,217 


7,097 
8,212,120 


11,888,635 


8,219,217 



SCHEDULE 5 



1985 


1984 


$ 


$ 


11,213,466 


10,393,490 


7,312,811 


6,791,868 


991,959 


921,129 


439,824 


410,658 


5,898,867 


4,940,461 


325,373 


291,979 


502,769 


443,467 


26,685,069 


24,193,052 


'5,211,131 


4,885,292 


2,114,132 


1,867,213 


309,187 


308,947 


239,657 


229,363 


223,708 


188,235 



8,097,815 
18,587,254 



7,479,050 
16,714,002 



5,095,876 


4,514,232 


454,361 


400,536 


506,759 


491,879 


1,032,712 


772,897 


909,950 


809,266 


306,098 


277,183 


365,451 


344,585 
379,988 ! 


464,728 



9,135,935 

9,451,319 
971,622 



8,479,697 



7,990,566 

8,723,436 
573,449 



8,149,987 



PUBLIC ACCOUNTS, 1985-86 



53 



THE NIAGARA PARKS COMMISSION 

Notes to Financial Statements 
for the year ended October 31, 1985 

SIGNIFICANT ACCOUNTING POLICIES 

(a) Inventories 

Inventories of saleable merchandise are valued at the lower of cost (first-in, first-out) and net realizable 
value. 

(b) Fixed Assets 

All fixed assets are recorded at cost. Depreciation has been recorded on the straight-line method, using rates 
from 2 to 20 per cent for buildings, roadways and structures, from 10 to 50 per cent for equipment and fur- 
nishings and from 8 to 50 per cent for vehicles. 



2. FIXED ASSETS 



Land 

Buildings, roadways and structures 

Equipment and furnishings 

Vehicles 



1985 



Land 

Buildings, roadways and structures 

Equipment and furnishings 

Vehicles 



Cost 


Accumulated 
Depreciation 

$ 

11,186,466 

2,904,142 

722,159 

14,812,767 


Net Book 
Value 


$ 

4,920,364 

36,925,798 

4,648,525 

3,636,295 

50,130,982 


$ 

4,920,364 

25,739,332 

1,744,383 

2,914,136 

35,318,215 


1984 


Cost 


Accumulated 
Depreciation 

$ 

10,454,934 

2,725,642 

663,116 

13,843,692 


Net Book 
Value 


$ 
4,920,364 
27,316,857 
4,263,254 

901,071 

37,401,546 


$ 

4,920,364 

16,861,923 

1,537,612 

237,955 

23,557,854 



3. TRUST FUNDS 

The Commission administers trust funds for the perpetual care of a cemetery plot at Drummond Hill Cemetery. As 
at October 31, 1985 these funds totalled $6,183 (October 31, 1984 — $5,803). These funds are not included in the 
financial statements. 



4. COMPARATIVE FIGURES 

Certain comparative figures on Statement 1 and Schedule 5 have been reclassified to conform with the 1985 presen- 
tation. 



54 



PUBLIC ACCOUNTS, 1985-86 



ONTARIO CENTRE FOR ADVANCED MANUFACTURING 

Financial position 
March 31, 1986 



ASSETS 

1986 
$ 

Cash 391,400 

Accounts receivable, trade 785,948 

Accounts receivable, Province of Ontario 57,620 

Work in process 67,336 

Prepaid expenses 54,697 

Current assets 1,357,001 

Fixed Assets (Note 4) 5,788,549 



1985 
$ 

55,022 
789,209 
618,021 
261,096 

38,653 



1,762,001 



5,571,219 



7,145,550 7,333,220 



LIABILITIES 

Accounts payable, trade 1,315,369 

Deferred revenue 41 ,632 

Current liabilities 1,357,001 

EQUITY 

Equity 5,788,549 



1,711,961 
50,040 

1,762,001 



5,571,219 



7,145,550 7,333,220 



The explanatory financial notes form an integral part of these financial statements. 
Approved on behalf of the Board 




Director 



/Uf&^(* 



Director 



AUDITORS' REPORT 



To the Board of Directors of the Ontario Centre for 

Advanced Manufacturing and the Honourable Minister of Industry, Trade and Technology. 

We have examined the financial position of the Ontario Centre for Advanced Manufacturing as at March 31, 
1986 and the statements of operations, equity, and changes in financial position for the year then ended. Our 
examination was made in accordance with generally accepted auditing standards, and accordingly included such tests 
and other procedures as we considered necessary in the circumstances. 

In our opinion, these financial statements present fairly the financial position of the corporation as at March 31, 
1986 and the results of its operations and the changes in its financial position for the year then ended in accordance 
with generally accepted accounting principles applied, after giving retroactive effect to the change in accounting policy 
as outlined in Note 6, on a basis consistent with that of the preceding year. 



Cambridge, Ontario 
May 14, 1986 



7^ &^%4&..-OU^ 

Kelly Graham Myksa & Partners 
Chartered Accountants 



PUBLIC ACCOUNTS, 1985-86 



55 



ONTARIO CENTRE FOR ADVANCED MANUFACTURING 

Statement of Equity 
year ended March 31, 1986 

1986 1985 

$ $ 

Balance at beginning of year 5,571,219 5,121,673 

Contributions for capital assets 

Province of Ontario (Note 1(D) and 5) 1,526,647 1,730,220 

Government of Canada (Note 1(E)) 495,769 100,000 

7,593,635 6,951,893 

Transfer to operations (Note 5) 1,805,086 1,380,674 

Balance at end of year 5,788,549 5,571,219 






Statement of Operations 
year ended March 31, 1986 

Revenue 

Consulting revenue 

Demonstration project revenue 

Interest income 

Expenditure 

Salaries and benefits 

Demonstration project costs 

Recruiting and relocation 

Professional and consulting fees 

Occupancy and office 

Technology advancement and travel 

Marketing and communications 

Workshops, seminars and exhibitions 

Equipment rental and time sharing 

Maintenance 

Depreciation and amortization 

Other 

Excess of expenditure over revenue 

Contributions from the Province of Ontario for operating purposes (notes 1(D) and 5) 



2,506,228 


2,026,384 


489,251 




73,493 


138,211 


3,068,972 


2,164,595 


3,954,600 


3,081,464 


577,982 




142,522 


143,549 


348,593 


365,285 


809,051 


679,361 


867,174 


743,303 


736,102 


741,581 


321,675 


232,063 


37,354 


34,158 


468,097 


326,517 


1,805,086 


1,380,674 


126,086 


145,888 


10,194,322 


7,873,843 


7,125,350 


5,709,248 


7,125,350 


5,709,248 


Nil 


Nil 



The explanatory financial notes form an integral part of these financial statements. 



56 PUBLIC ACCOUNTS, 1985-86 

ONTARIO CENTRE FOR ADVANCED MANUFACTURING 

Statement of Changes in Financial Position 
year ended March 31, 1986 

1986 1985 

$ $ 

Working capital was provided by 
Operations 

Revenue 3,068,972 2,164,595 

Contribution from the Province of Ontario for operating purposes 7,125,350 5,709,248 

Add (Deduct) items not affecting working capital 

Depreciation and amortization 1,805,086 1,380,674 

Transfer from equity (1,805,086) (1,380,674) 






10,194,322 7,873,843 

Contributions for capital assets 

Province of Ontario 1,526,647 1,730,220 

Government of Canada 495,769 100,000 

Proceeds from sale of fixed assets 30,607 36,948 



12,247,345 9,741,011 



Working capital was used for 

Operations 10,194,322 7,873,843 

Additions to fixed assets 2,053,023 1,867,168 



12,247,345 9,741,011 
The explanatory financial notes form an integral part of these financial statements. 

Explanatory Financial Notes 
year ended March 31, 1986 

1 . SIGNIFICANT ACCOUNTING POLICIES 

This summary of the major accounting policies of the corporation is presented in order to assist the reader in 
evaluating the financial statements contained herein. These policies have been followed in all material respects for 
the periods covered: 

(A) Interest Income 

Interest income earned on cash on deposit is recorded on the accrual basis whereby income earned but not 
received at March 31 is recorded in these financial statements. 

This interest income is applied to reduce the annual operating expense allocation from the Province of 
Ontario during the year. 

(B) Investment in Fixed Assets 

The acquisition costs of major additions and improvements are capitalized and expenditures for maintenance 
and repairs which do not improve or extend the useful life of the respective assets are charged to operations. 
At the time of disposal or retirement of fixed assets, the cost of the asset and related accumulated 
depreciation are removed from the accounts and the resulting gain or loss is reflected in the 'depreciation 
expense' in the statement of operations. 

Depreciation and amortization are calculated on a basis designed to amortize the cost of the assets over their 
estimated economic lives as follows: 

Technical equipment 5 year straight-line 

Office equipment 5 year straight-line 

Furniture and fixtures 5 year straight-line 

Leasehold improvements Term of leases 

(C) Recognition of Income 

Income and expenditures are recognized and recorded in these financial statements utilizing the accrual 
method whereby income is recorded when earned and expenditures are recorded when incurred. Revenue 
received which is unearned is shown as deferred revenue in the statement of fianancial position. 



PUBLIC ACCOUNTS, 1985-86 57 

ONTARIO CENTRE FOR ADVANCED MANUFACTURING 

Explanatory Financial Notes — Continued 
year ended March 31, 1986 

SIGNIFICANT ACCOUNTING POLICIES — Concluded 

(D) Contributions from the Province of Ontario 

The corporation receives funds quarterly in advance for operating and capital purposes from the Province of 

Ontario. 

The operating funds offset current net operating expenditures and accordingly are presented in the 

statement of operations. The capital funds which relate to the acquisition, net of capital disposals, of high 

technology equipment and other capital items are presented in the statement of equity and recongized as 

income as the depreciation on the related assets are charged against operations. 

(E) Contributions from the Government of Canada 

During fiscal 1985, the corporation entered into an agreement with the Department of Regional and 
Industrial Expansion (DRIE) of the Federal Government to jointly fund along with the Province of Ontario 
the corporation's new centre located in Windsor, Ontario. 

Operating funds relating to operating expenditures are presented in 'Consulting revenue' in the Statement of 
Operations and capital funds are included in the Statement of Equity. 

(F) Work in Process 

Inventory of work in process represents consultants' time and other project costs on client projects at 
estimated net realizable value. 

(G) Pension Plan 

Employees become members of the Corporation's pension plan after completing one year of continuous 

service at which time employer contributions are made retroactive to date of commencement of 

employment. 

The Centre accrues pension costs for employees from the date of their employment regardless of whether or 

not they have vested with the employee at the year end. 

2. BASIS OF OPERATIONS 

Effective November 17, 1982, the Ontario Centre for Advanced Manufacturing was established as a Schedule II 

Crown Agency without share capital by an Act of the Ontario Legislature. 

The objective of the corporation is to accelerate the utilization of advanced manufacturing technology through 

programs promoting both awareness and applications and to encourage the growth of supportive advanced 

manufacturing industries in order to improve the productivity and competitiveness of Ontario industry and 

commerce. 

In order to accomplish these objectives the corporation has established three operating centres. The Robotics and 

CAD/CAM Centres were opened in fiscal 1983 and the Windsor Centre was opened in fiscal 1985. 

3. COMMITMENTS 

The corporation has entered into net-net lease arrangements for its four operating locations in Peterborough, 
Cambridge, Rexdale and Windsor which require an annualized lease payment of approximately $234,000 
($178,000 in 1985). 
The corporation has options to renew these facility leases at negotiated terms and rates. 

4. FIXED ASSETS 

1986 1985 



Technical equipment . . . 

Office equipment 

Furniture and fixtures . . 
Leasehold improvements 





Accumulated 






Cost 


Depreciation 
2,021,910 


Net 


Net 


5,915,082 


3,893,172 


3,801,234 


959,846 


268,365 


691,481 


558,565 


768,621 


293,238 


475,383 


465,139 


1,736,393 


1,007,880 


728,513 


746,281 



$9,379,942 $3,591,393 $5,788,549 $5,571,219 



58 PUBLIC ACCOUNTS, 1985-86 

ONTARIO CENTRE FOR ADVANCED MANUFACTURING 

Explanatory Financial Notes — Concluded 
year ended March 31, 1986 

5. CONTRIBUTIONS FROM PROVINCE OF ONTARIO 

1986 1985 

Total contriburions during year 6,846,911 6,058,794 

Transfer from equity 1,805,086 1,380,674 



8,651,997 7,439,468 
Amount assigned to capital assets 1,526,647 1,730,220 

Contributions to operations for year $7,125,350 $5,709,248 



CHANGE IN ACCOUNTING POLICY 

In 1986, the corporation adopted retroactively the policy whereby contributions for capital assets are recognized 

as income in the statement of operations in amounts equal to the depreciation and amortization charged on the 

related fixed assets. 

As a result of this change in policy, the "Contribution from the Province of Ontario for operating purposes" has 

been increased by $1 ,805,086 ($1 ,380,674 in 1985). 

TECHNOLOGY UPGRADING FOR MANUFACTURERS' PROGRAM 

Funds received from the Province of Ontario in the amount of $89,516 under the Technology Upgrading for 

Manufacturers' program (TUM) on behalf of TUM participants and subsequently disbursed to them are netted for 

financial statement presentation purposes. Accordingly, these amounts are not presented in the Statement of 

Operations. 



PUBLIC ACCOUNTS, 1985-86 59 

ONTARIO CENTRE FOR AUTOMOTIVE PARTS TECHNOLOGY 

STATEMENT 1 
Balance Sheet 
as at March 31, 1986 

ASSETS 



Current Assets: 

Cash and term deposits 
Accounts receivable . . 
Prepaid expenses 



Fixed Assets — (Notes 1 and 3): 

Cost 

Less — Accumulated amortization and depreciation 



LIABILITIES 

Current Liabilities: 

Accounts payable and accrued liabilities 

Deferred revenue 

Payable to Province of Ontario — (Note 2) 



See accompanying notes to financial statements. 



1986 

$ 


1985 

$ 


218,737 
757,203 

4,337 


235,097 

470,914 

9,186 


980,277 


715,197 


488,457 
241,197 


452,882 
149,734 


247,260 


303,148 


1,227,537 


1,018,345 


496,767 

81,849 

401,661 


307,047 
171,733 
236,417 



980,277 715,197 



EQUITY 

Reserve for capital assets — Statement 2 247,260 303,148 

1,227,537 1,018,345 



AUDITORS' REPORT 

To The Ontario Centre for Automotive Parts Technology 
and the Ministry of Industry, Trade and Technology of 
the Province of Ontario. 

We have examined the balance sheet of the Ontario Centre for Automotive Parts Technology as at March 31, 
1986 and the statements of operations, reserve for capital assets and changes in financial position for the year then 
ended. Our examination was made in accordance with generally accepted auditing standards, and accordingly 
included such tests and other procedures as we considered necessary in the circumstances. 

In our opinion, these financial statements present fairly the financial position of the Centre as at March 31, 1986 
and the results of its operations and the changes in its financial position for the year then ended in accordance with 
generally accepted accounting principles applied on a basis consistent with that of the preceding year. 



St. Catharines, Ontario TOUCHE ROSS & CO. 

Chartered Accountants 



60 



PUBLIC ACCOUNTS, 1985-86 



STATEMENT 2 


1986 

$ 


1985 

$ 


303,148 
35,711 


273,294 
107,953 


338,859 
91,599 


381,247 
78,099 


247,260 


303,148 


STATEMENT 3 


1986 

$ 


1985 

$ 



ONTARIO CENTRE FOR AUTOMOTIVE PARTS TECHNOLOGY 

Statement of Reserve for Capital Assets 
for the year ended March 31, 1986 



Balance, beginning of year 

Contributions from Province of Ontario — (Note 1) 

Transfer to Operations 

Balance, end of year 



Statement of Operations 
for the year ended March 31, 1986 



Revenues 

Recovery of program expenses 2,770,477 1 ,467,873 

Interest income 58,912 52,418 

2,829,389 1,520,291 

Expenditures 

Salaries and benefits 1,435,258 1,186,639 

Travel and living 286,877 179,384 

Recruiting and relocation 86,312 70,606 

Manufacturing and productivity services 1,060,746 926,475 

Technology development 2,286,752 1,120,085 

Marketing and support services 217,956 305,107 

Promotion 163,750 151,297 

Rental 194,186 179,057 

Office supplies and services 142,597 154,204 

Depreciation 91,599 78,099 

5,966,033 4,350,953 

Excess of Expenditure over Revenue 3,136,644 2,830,662 

Contribution from Province of Ontario — (Note 2) 3,136,644 2,830,662 

Nil Nil 

% of operating costs recovered (interest income 

and depreciation not included) 47.2% 34.4% 

See accompanying notes to financial statements. 



PUBLIC ACCOUNTS, 1985-86 



61 



ONTARIO CENTRE FOR AUTOMOTIVE PARTS TECHNOLOGY 

Statement of Changes in Financial Position 
for the year ended March 31, 1986 



Working Capital Provided by: 
Operations 

Revenue 

Contribution from Province of Ontario for operations 
Add (Deduct) Items not affecting working capital 

Depreciation and amortization 

Transfer from reserve for capital assets 

Contributions from Province of Ontario for capital assets . 

Working Capital Used for: 

Operations 

Purchase of fixed assets 



STATEMENT 4 


1986 

$ 


1985 

$ 


2,829,389 
3,136,644 


1,520,291 
2,830,662 


91,599 
(91,599) 


78,099 
(78,099) 


5,966,033 
35,711 


4,350,953 
107,953 


6,001,744 


4,458,906 


5,966,033 
35,711 


4,350,953 
107,953 


6,001,744 


4,458,906 


STATEMENT 5 



Notes to Financial Statements 
for the year ended March 31, 1986 



1 . SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

The following summary of significant accounting policies of the organization is presented in order to assist the 
reader in understanding the financial statements, 
i) General 

The Centre follows generally accepted accounting principles in the preparation of its financial statements 

which were applied on a basis consistent with the preceding year, 
ii) Amortization and Depreciation of Fixed Assets 

Leasehold Improvements 

The cost of the leasehold improvements is being amortized on a straight line basis over 5 years. 

Depreciation 

It is the policy of the Centre to provide depreciation on the straight line basis on the fixed assets at the rate of 

20% per annum, 
iii) Contribution from the Province of Ontario 

The contributions from the Province of Ontario were made without reference to source or type of expenditure. 

The capital expenditures amount is deducted from the total provincial contribution and the balance is 

designated for operations. 

Contributions for capital assets are credited to reserve for capital assets and recognized as income as the 

depreciation and amortization of the related assets are charged to operations. 



62 PUBLIC ACCOUNTS, 1985-86 

ONTARIO CENTRE FOR AUTOMOTIVE PARTS TECHNOLOGY 

STATEMENT 5 
Notes to Financial Statements — Concluded 
for the year ended March 31, 1986 

1986 1985 

$ $ 

2. CONTRIBUTION FROM PROVINCE OF ONTARIO 

Total contribution during the year 3,246,000 2,714,000 

Add: 

Transfer from reserve for capital assets 91,599 78,099 

3,337,599 2,792,099 

Less: 

Amount assigned to capital assets 35,711 107,953 

Amount assigned to operations 3,136,644 2,830,662 

3,172,355 2,938,615 

Excess (Deficiency) of Contribution over Expenditures 165,244 (146,516) 

Payable to Province of Ontario, beginning of year 236,417 382,933 

Payable to Province of Ontario, at end of year 401,661 236,417 

3. FIXED ASSETS 

Accumulated 
Depreciation 

and Net Book Depreciation 
Cost Amortization Value Rates 

Furniture and equipment $321,195 $135,334 $185,861 20% 

Leasehold improvements $167,262 $105,863 $ 61,399 5 years 

4. OPERATING LEASE COMMITMENTS 

i) The Centre is committed to a lease obligation for a period of 5 years, commencing in 1982 for an annual rental 

amount of $107,360. 
ii) The Centre is committed to lease agreements for office equipment at an annual rate of $9,588 for a period of 3 

years. 



PUBLIC ACCOUNTS, 1985-86 



63 



ONTARIO CENTRE FOR FARM MACHINERY AND FOOD PROCESSING TECHNOLOGY 

Statement 1 

Balance Sheet 

as at March 31, 1986 



ASSETS 



Current: 

Cash 

Accounts receivable 

Work in progress 

Prepaid expenses 

Total current assets 

Accumulated 

Fixed: Cost Depreciation 

Land $ 50,000 $ — 

Buildings 1,471,992 125,326 

Furniture and Fixtures 185,731 68,131 

Equipment 1,538,444 295,059 

Vehicles 129,612 26,578 

$3,375,779 $ 515,094 



LIABILITIES 

Current: 

Accounts payable — Trade 

— Province of Ontario 

Accrued liabilities ,. 

Customer deposits 

Total Current Liabilities 

EQUITY 

Reserve for capital assets: (Statement 2) 

Surplus: (Statement 3) 

Total Equity 



1986 

$ 


1985 

$ 


280,651 

158,367 

140,133 

16,269 


98,178 
81,951 
84,299 
12,230 


595,420 


276,658 


50,000 
1,346,666 

117,600 
1,243,385 

103,034 


50,000 

1,153,911 

138,301 

669,176 

40,593 


2,860,685 


2,051,981 


3,456,105 


2,328,639 


336,880. 

191,861 
50,339 
16,340 


167,646 
37,352 
28,150 
43,510 


595,420 


276,658 


2,860,685 
Nil 


2,051,981 
Nil 


2,860,685 


2,051,981 


$3,456,105 


$2,328,639 



Approved on behalf of the Board of Directors: 







-t£p^-^- 



The accompanying notes form an integral part of this statement. 



64 



PUBLIC ACCOUNTS, 1985-86 



ONTARIO CENTRE FOR FARM MACHINERY A*ND FOOD PROCESSING TECHNOLOGY 

Statement 2 

Statement of Reserve for Capital Assets 

for the year ended March 31, 1986 

1986 1985 

$ $ 

Balance, beginning of year: $2,051,981 $ 695,094 

Contributions from the Province of Ontario (Note 1) 1,109,590 1,542,225 

3,161,571 2,237,319 
Transfer to Operations (Note 2) 300,886 185,338 

Balance, end of year: $2,860,685 $2,051,981 



Statement 3 

Statement of Operations 

for the year ended March 31, 1986 



1986 

$ 



REVENUE: 

Program Revenue 636,020 

Interest Income 44,391 

Turn Revenue 2,600 

683,011 

EXPENDITURES: 

Advertising and Promotion 75,007 

Bad Debts 14,939 

Directors' Meetings 24,109 

Insurance 16,060 

Maintenance and Repairs 50,010 

Materials, Sub-Contracts & Secondments 190,483 

Municipal Taxes 10,191 

Postage 7,205 

Professional Fees 25,977 

Recruiting and Relocations 30,701 

Rent and Lease 19,885 

Salaries and Benefits 1,287,652 

Supplies, Books & Subscriptions 202,873 

Telephone & Utilities 73,603 

Tools 13,952 

Training & Travel 144,542 

Turn Expenses 2,600 

2,189,789 

Excess of Expenditure over Revenue 

before Undernoted Items 1,506,778 

Contributions from the Province of Ontario 

for Operating Purposes (Note 2) 1,807,664 

(300,886) 

Depreciation 300,886 

Excess/(Deficit) of Revenue over Expenditures for the Year Nil 

Surplus, Beginning of the Year Nil 

Surplus, End of Year Nil 

Percent of Operating Costs Recovered 

(Interest Income, Turn Revenue, Depreciation, and Turn Expenses Not Included) 29.1% 

The accompanying notes form an integral part of this statement. 



1985 

$ 

383,390 

44,645 



428,035 



60,683 

16,147 

7,859 

17,420 

110,229 

17,448 

6,012 

10,427 

100,077 

12,619 

975,306 

87,770 

59,175 

5,117 

94,998 



,581,287 



1,153,252 

907,263 

(245,989) 
185,338 

(431,327) 
431,327 



Nil 



24.2% 



300,886 
300,886 


185,338 
(185,338) 


Nil 
1,109,590 


(431,327) 
1,542,225 


1,109,590 


1,110,898 


1,109,590 


1,542,225 


Nil 
Nil 


(431,327) 
431,327 


Nil 


Nil 


595,420 
595,420 


276,658 
276,658 


Nil 


Nil 



PUBLIC ACCOUNTS, 1985-86 65 

ONTARIO CENTRE FOR FARM MACHINERY AND FOOD PROCESSING TECHNOLOGY 

Statement 4 

Statement of Changes in Financial Position 

for the year ended March 31, 1986 

1986 1985 

$ $ 

SOURCE OF FUNDS: 

Operations 

Excess of Expenditures over Revenue for the Year Nil 431,327 

Eliminate Items not Requiring an Outlay of Funds 

Add: Depreciation 

Less: Transfer from Reserve for Capital Assets 

Contributions from Province of Ontario for Capital Assets 

USE OF FUNDS: 

Purchase of Fixed Assets 

(DECREASE) INCREASE IN WORKING CAPITAL 

WORKING CAPITAL, BEGINNING OF YEAR 

WORKING CAPITAL, END OF YEAR 

Current Assets 

Current Liabilities 

The accompanying notes form an integral part of this statement. 

Statement 5 

Notes to Financial Statements 

for the year ended March 31, 1986 

1 . SIGNIFICANT ACCOUNTING POLICIES: 

(a) Fixed assets are recorded at cost and depreciated over their estimated useful lives on the straight line basis at 
the following annual rates: 

Buildings 5% 

Furniture and Fixtures 20% 

Equipment 20% 

Vehicles 30% 

(b) Contributions from the Province of Ontario: 

Contributions allocated to capital expenditures are deducted from total provincial contributions and the 

balance is designated for operations. 

Contributions for operations are recognized as revenue in the period in which they are committed by the 

Province. Interest Revenue on temporary investment of surplus cash is applied to reduce the annual operating 

contribution from the Province of Ontario during the year. 

Contributions for capital assets are credited to reserve for capital assets and recognized as income as 

depreciation of the related assets is charged to operations. 

(c) Work in progress is valued at the lower of cost or net realizable value. 

2. CONTRIBUTIONS FROM THE PROVINCE OF ONTARIO: .__, 100 . 

1986 1985 

$ $ 

Total Contributions 2,808,229 2,301,502 

Less: Amount Assigned to Capital Assets 1,109,590 1,542,225 

1,698,639 759,277 

Add: Transfer from Reserve for Capital Assets 300,886 185,338 

1,999,525 944,615 

Less: Surplus Repayable to the Province of Ontario 191,861 37,352 

Operations Contribution for the Year 1 ,807,664 907,263 



66 PUBLIC ACCOUNTS, 1985-86 

ONTARIO CENTRE FOR FARM MACHINERY AND FOOD PROCESSING TECHNOLOGY 

Notes to Financial Statements — Concluded 
for the year ended March 31, 1986 

3. COMPARATIVE FIGURES: 

Certain comparative figures have been reclassified to conform with the current year presentation. 



AUDITORS' REPORT 

To: The Ontario Centre for Farm Machinery and Food Processing Technology 

and the Ministries of Industry, Trade and Technology and Agriculture and Food of the Province of Ontario. 

We have examined the balance sheet of the Ontario Centre for Farm Machinery and Food Processing 
Technology as at March 31, 1986 and the statement of operations, reserve for capital assets and changes in financial 
position for the year then ended. Our examination was made in accordance with generally accepted auditing 
standards, and accordingly included such tests and other procedures as we considered necessary in the circumstances. 

In our opinion, these financial statements present fairly the financial position of the Centre as at March 31, 1986 
and the results of its operations and the changes in its financial position for the year then ended in accordance with 
generally accepted accounting principles applied on a basis consistent with that of the preceding year. 

Chatham, Ontario Chrysler Shillington & Co. 

May 12, 1986 Chartered Accountants. 



i 



PUBLIC ACCOUNTS, 1985-86 



67 



ONTARIO CENTRE FOR MICROELECTRONICS 

Balance Sheet 
March 31, 1986 

ASSETS 



1986 1985 
CURRENT ASSETS 

Cash $ 500 $ 185,136 

Accounts receivable 406,334 152,912 

Contracts in progress 126,847 179,422 

Prepaid expenses 64,356 44,353 

598,037 561,823 

FIXED ASSETS (Note 2) 2,536,004 2,319,552 

$3,134,041 $2,881,375 



LIABILITIES 

CURRENT LIABILITIES 

Accounts payable and accrued charges $ 479,945 $ 263,206 

Deferred revenue 30,073 25,185 

Province of Ontario 88,019 273,432 

598,037 561,823 

EQUITY 

RESERVE FOR CAPITAL ASSETS 2,536,004 2,319,552 



$3,134,041 $2,881,375 




If of the Board 




Gordon W. Gow 
Chairman of the Board 



Peter Vice 
Director 



To Ontario Centre for Microelectronics and 
Minister of Industry, Trade and Technology of the Province of Ontario: 

We have examined the balance sheet of the Ontario Centre for Microelectronics as at March 31, 1986 and the 
statements of operations, reserve for capital assets and changes in financial position for the year then ended. Our ex- 
amination was made in accordance with generally accepted auditing standards, and accordingly included such tests 
and other procedures as we considered necessary in the circumstances. 

In our opinion, these financial statements present fairly the financial position of the Centre as at March 31, 1986 
and the results of its operations and the changes in its financial position for the year then ended in accordance with 
generally accepted accounting principles applied on a basis consistent with that of the preceding year. 



Deloitte Haskins & Sells 
Auditors 



April 25, 1986 



68 



PUBLIC ACCOUNTS, 1985-86 



ONTARIO CENTRE FOR MICROELECTRONICS 

Statement of Operations 
Year ended March 31, 1986 



1986 
REVENUES 

Technical contracts and seminars $1,255,216 

Technology Enhancement Program (Note 3) (278,359) 

Technology Upgrading for Manufacturers' revenue 14,228 

Net revenue 

EXPENDITURES 

Advertising 

Bad Debts 

Computer Maintenance 

Consulting 

Depreciation and Amortization 

Hotel and Equipment Rental 

Postage 

Printing 

Recruiting and Relocation 

Salaries and Benefits 

Staff Development 

Supplies and Services 

Technical-3rd Party Costs 

Telephone and Rent 

Travel and Accommodation 

Technology Upgrading for Manufacturers' expenses 

EXCESS OF EXPENDITURE OVER REVENUE 

CONTRIBUTION FROM PROVINCE OF ONTARIO (Note 4) . . 

INTEREST INCOME (Note 5) 



NET REVENUE TO EXPENSE RATIO 

(Excludes interest, depreciation and Technology Upgrading for Manufacturers') 



1985 

$ 921,801 
(80,732) 



991,085 


841,069 


69,570 


24,124 


214,727 


28,000 


335,564 


219,637 


294,159 


319,781 


767,305 


587,008 


28,173 


32,640 


76,512 


46,109 


221,096 


190,426 


1,369 


35,500 


1,825,278 


1,592,807 


18,411 


37,508 


232,751 


169,359 


249,350 


8,959 


285,748 


273,085 


174,056 


140,853 


14,228 


— 


4,808,297 


3,705,796 


3,817,212 


2,864,727 


3,756,961 


2,794,159 


60,251 


70,568 


$ 


$ — 


24% 


27% 



Statement of Reserve for Capital Assets 
Year ended March 31, 1986 



1986 1985 
CONTRIBUTIONS FROM PROVINCE OF ONTARIO (Note 4) 

Allocated to capital expenditures $1,000,038 $1,190,278 

Less disposals (16,281) — 

983,757 1,190,278 

TRANSFER TO OPERATIONS (Note 4) 767,305 587,008 

216,452 603,270 

BALANCE, BEGINNING OF YEAR 2,319,552 1,716,282 

BALANCE, END OF YEAR $2,536,004 $2,319,552 



PUBLIC ACCOUNTS, 1985-86 69 

ONTARIO CENTRE FOR MICROELECTRONICS 

Statement of Changes in Financial Position 
Year ended March 31, 1986 

1986 1985 
WORKING CAPITAL PROVIDED 

Operations 

Net revenue $ 991,085 $ 841,069 

Contributions from Province of Ontario 3,756,961 2,794,159 

Interest 60,251 70,568 

Add (deduct) items not affecting working capital 

Depreciation and amortization 767,305 587,008 

Transfer from reserve for capital assets (767,305) (587,008) 

4,808,297 3,705,796 
Contributions from Province of Ontario 
for capital assets (net of disposals) 983,757 1,190,278 

$5,792,054 $4,896,074 



WORKING CAPITAL USED 

Operations $4,808,297 $3,705,796 

Purchase of fixed assets (net of disposals) 983,757 1,190,278 

$5,792,054 $4,896,074 






Notes to the Financial Statements 
March 31, 1986 

SIGNIFICANT ACCOUNTING POLICIES 

The financial statements have been prepared in accordance with generally accepted accounting principles, and 

reflect the following policies: 

Fixed Assets 

Fixed assets are stated at cost. Equipment and furniture are depreciated by the straight-line method at rates 
calculated to amortize the cost of the assets, less salvage value, over their estimated useful lives. Leasehold im- 
provements are amortized by the straight-line method over the terms of the respective leases. 

Contributions from the Province of Ontario 

Contributions are made without reference to source or type of expenditure. The allocation shown in the finan- 
cial statements is based on the capital assets expenditures and the balance is designated for operations. 
Contributions for capital assets are credited to reserve for capital assets and recognized as income as the depre- 
ciation on the related assets are charged against operations. 

Contributions for operations are recognized as revenue in the period in which they are committed by the Prov- 
ince. The excess of contributions received from the Province over net expenditures are accounted for as a debt 
to the Province. 

Revenue Recognition 

Contract revenue is recognized on the percentage-of-completion basis. Contracts or portions thereof, which 
are terminated prior to invoicing are not recognized as revenue. Any subsequent recoveries from clients be- 
come revenue when received. 
Revenue from royalty agreements are recognized when received. 

Contracts in progress 

Contracts in progress represents the net realizable value of all unbilled customer work determined as a per- 
centage of the total contract amounts. 



70 



PUBLIC ACCOUNTS, 1985-86 



ONTARIO CENTRE FOR MICROELECTRONICS 

Notes to the Financial Statements — Concluded 
March 31, 1986 



2. FIXED ASSETS 



1986 



1985 



Technical equipment $3,554,261 

Office equipment 

Office furniture 

Leasehold improvements 



Cost 


Accumulated 
Depreciation 

and 
Amortization 


Net Book 
Value 


Net Book 
Value 


Depreci- 
ation 
Rates 


$3,554,261 
255,801 
324,928 
205,968 

$4,340,958 


$1,372,323 
121,003 
158,594 
153,034 

$1,804,954 


$2,181,938 
134,798 
166,334 

52,934 

$2,536,004 


$1,859,484 

151,880 

226,297 

81,891 

$2,319,552 


20% 

20% 

20% 

3 Years 



Depreciation and amortization for the year totalled $767,305 (1985 — $587,008). 

The Centre's premises are occupied under a lease which expires September 30, 1987. The minimum annual rental 

under this arrangement is approximately $249,000 in 1987. 

3. TECHNOLOGY ENHANCEMENT PROGRAM 

The Technology Enhancement Program (TEP) was established to provide assistance to corporations or individuals 
requiring microelectronic technology. The assistance is restricted to qualifying contract work performed by the 
Centre. Under the terms of the assistance a royalty agreement provides for repayment of the assistance from the 
benefits of the applied technology. 
Details of the current year's amount are as follows: 

TEP contracts completed and in process $362,867 

Paid by clients 84,508 

Amount included in contributions from Province of Ontario $278,359 

4. CONTRIBUTIONS FROM PROVINCE OF ONTARIO 

1986 1985 

Total contributions $3,788,000 $3,418,000 

Less amounts assigned to capital assets 

(net of disposals 1986 — $16,281, 1985 — Nil) 983,757 1,190,278 

2,804,243 2,227,722 
Transfer from reserve for capital assets ' 767,305 587,008 

3,571,548 2,814,730 
Decrease (increase) in refund of excess contributions 185,413 (20,571) 

Operations contribution for year $3,756,961 $2,794,159 



5. INTEREST INCOME 

Interest is recognized as revenue only in the hands of the Treasurer of Ontario, as only the Treasurer of Ontario 
may earn interest unless permitted otherwise in legislation. Interest is treated as a contribution from the Province 
in determining percentage of operating costs recovered. 

6. COMPARATIVE FIGURES 

Certain of the prior year's comparative figures have been reclassified to conform to current year's presentation. 

7. BAD DEBTS 

Bad debts include $130,000 resulting from the financial failure of one high technology company. 



PUBLIC ACCOUNTS, 1985-86 71 

ONTARIO CENTRE FOR RESOURCE MACHINERY TECHNOLOGY 
(Incorporated under the Technology Centres Act) 

Balance Sheet 
as at March 31, 1986 

ASSETS 



Cash and short-term deposits 

Receivable from Province of Ontario 

Other 

Investments 

Fixed assets (note 4) 



Accounts payable and accrued liabilities 
Payable to Province of Ontario 



LIABILITIES AND EQUITY 



Appropriation for research and development (note 5) 
Equity 

Commitments (note 6) 

Approved by the Board 

(J 



1986 

$ 

1,088,459 

1,475,564 

38,637 

2,244,500 

114,444 


1985 

$ 
345,418 

32,739 

1,595,000 

135,214 


4,961,604 


2,108,371 


70,242 


23,365 
34,585 


70,242 
514,418 


57,950 
320,207 


584,660 
4,376,944 


378,157 
1,730,214 


4,961,604 


2,108,371 




<D?U^ nO/^ 



Director 



AUDITORS' REPORT 

To The Honourable Minister of Industry, Trade and Technology of the Province of Ontario 
and the Board of Directors of Ontario Centre for Resource Machinery Technology 

We have examined the balance sheet of Ontario Centre for Resource Machinery Technology as at March 31, 
1986 and the statements of revenue and expenditure, equity and changes in cash resources for the year then ended. 
Our examination was made in accordance with generally accepted auditing standards, and accordingly included such 
tests and other procedures as we considered necessary in the circumstances. 

In our opinion, these financial statements present fairly the financial position of the Centre as at March 31, 1986 
and the results of its operations and the changes in cash resources for the year then ended in accordance with 
generally accepted accounting principles, except for the change in the method of accounting for revenue as described 
in note 2, applied on a basis consistent with the preceding year. 



</Za~~ £&Ujl_ 



Sudbury, Ontario Thome Riddell 

April 24, 1986 Chartered Accountants 



72 PUBLIC ACCOUNTS, 1985-86 

ONTARIO CENTRE FOR RESOURCE MACHINERY TECHNOLOGY 

Statement of Revenue and Expenditure 
as at March 31, 1986 



Revenue 

Interest on term deposits 
Investment income . . . . 
Other income 



1986 

$ 


1985 

$ 


66,185 
65,788 
74,400 


51,819 
51,214 
28,308 


206,373 


131,341 


1,002,376 

42,428 


865,844 
61,462 


1,044,804 


927,306 


838,431 


795,965 


838,431 


795,965 


Nil 


Nil 



Expenditure 

Administration 
Depreciation . . 



Contribution from Province of Ontario 
less revenue earned (note 3) . . . . 

Excess of revenue over expenditure . . 



Statement of Equity 
as at March 31, 1986 

INVESTMENT 

1986 1985 

$ $ 

Balance at beginning of year 1 ,595,000 1 ,586,000 

Contribution from Province of Ontario (note 3) 3,505,000 465,455 

5,100,000 2,051,455 



Deduct 

Transfer to appropriation for research and development 250,000 200,000 

Repayments from investments returned to Province of Ontario 137,500 106,455 

Allowance for decline in value 450,000 150,000 



837,500 456,455 

Balance at end of year ' 4,262,500 1,595,000 



FIXED ASSETS 

Balance at beginning of year 135,214 188,003 

Contribution from Province of Ontario (note 3) 21,658 8,673 

Transfer to operations (note 3) (42,428) (61 ,462) 

Balance at end of year 114,444 135,214 

Total Equity 4,376,944 1,730,214 



PUBLIC ACCOUNTS, 1985-86 73 

ONTARIO CENTRE FOR RESOURCE MACHINERY TECHNOLOGY 

Statement of Changes in Cash Resources 
as at March 31, 1986 



1986 


1985 


$ 


$ 


3,389,158 


367,673 


46,877 


(30,892) 


(1,475,564) 


277,240 


(34,585) 


34,585 


(1,099,500) 


(703,642) 


(55,789) 


(204,793) 


(5,898) 


(21,755) 


(21,658) 


(8,673) 


743,041 


(290,257) 


345,418 


635,675 


1,088,459 


345,418 



Cash provided by (used for) 

Contributions from Province of Ontario (note 3) . 

Accounts payable and accrued liabilities 

Receivable from Province of Ontario 

Payable to Province of Ontario 

Investments 

Research and development expenditures 

Increase in other assets 

Purchase of fixed assets 

Increase (decrease) in cash position 

Cash position at beginning of year 

Cash position at end of year 

Cash position is defined as cash and short term deposits. 



Notes to Financial Statements 
as at March 31, 1985 

SIGNIFICANT ACCOUNTING POLICIES 

(a) Fixed Assets 

Fixed assets are recorded at cost. Depreciation is provided on a straight-line basis at the following annual 
rates: 

Leasehold improvements 50% 

Office equipment 20% 

Office furniture 20% 

(b) Contributions from the Province of Ontario 

Contributions for operations are recognized as revenue in the year in which they are committed by the 

Province. 

Contributions for capital assets are credited to equity in fixed assets. The equity is reduced by the depreciation 

for the year and is transferred to operations. 

Contributions for the investment program are credited to the equity in investment fund. 

(c) Investments 

Investments are valued at the lower of cost or net realizable value. Income from investments is recorded on the 
cash basis in the statement of revenue and expenditure. Any gains or losses on disposal of investments and 
allowances for decline in the value of investments are recorded in the statement of investment equity in the 
year in which they occur. 

(d) Research and Development 

Expenditures for research and development projects are expensed in the year in which they are incurred. 



74 PUBLIC ACCOUNTS, 1985-86 

ONTARIO CENTRE FOR RESOURCE MACHINERY TECHNOLOGY 

Notes to Financial Statements — Concluded 
as at March 31, 1986 

2. CHANGE IN ACCOUNTING PRACTICE 

During 1986, the Centre adopted the policy of recognizing income from investments on a cash basis. Previously, 
revenue was recognized on the accrual basis. As a result of this change, which has not been applied retroactively, 
revenue is reduced by $32,315, the receivable from Province of Ontario is increased by $32,315 and there is no 
effect on excess of revenue over expenditure . 

2. CONTRIBUTIONS FROM PROVINCE OF ONTARIO 



Total contribution 

Deduct contributions assigned to 

Investment fund 

Fixed assets 



Less repayments from investments returned to 
Province of Ontario 



Transfer from equity in fixed assets 

Deduct revenue earned 

Operation contribution 

4. FIXED ASSETS 



Leasehold improvements $ 61,263 

Office equipment 

Office furniture 



5. APPROPRIATION FOR RESEARCH AND DEVELOPMENT 

1986 1985 

$ $ 

Balance at beginning of year 320,207 325,000 

Transfer from investment fund 250,000 200,000 

Expenditures (55,789) (204,793) 

Balance at end of year 514,418 320,207 

6. COMMITMENTS 

The Centre has conditionally committed $2,018,000 of the investment equity. This commitment is subject to 
satisfactory completion of business negotiations and legal matters. 

The Centre has a lease commitment on the rental premises which expires on December 14, 1986, the annual cost 
of which is $57,629. 

7. COMPARATIVE FIGURES 

Certain 1985 comparative figures have been reclassified to conform with the financial statement presentation 
adopted for 1986. 







1986 

$ 

4,391,534 

3,505,000 
21,658 

3,526,658 

137,500 

3,389,158 

1,002,376 
42,428 

1,044,804 
206,373 

838,431 


1985 

$ 

1 233 517 






465 455 






8,673 
474,128 

106 455 










367,673 

865,844 
61 462 






927,306 
131,341 






795,965 




1986 








1985 


Cost 


Accumulated 
depreciation 


Net book 
value 


Net book 
value 


$ 61,263 

96,590 

134,604 

$292,457 


$ 61,263 
38,895 

77,855 

$178,013 


$ 57,695 
56,749 

$114,444 


53,838 
81,376 

$135,214 



PUBLIC ACCOUNTS, 1985-86 75 

THE ONTARIO EDUCATION CAPITAL AID CORPORATION 

Incorporated without share capital under 
the Ontario Education Capital Aid Corporation Act 

Balance Sheet 

as at December 20, 1985 

(Note 4) 

ASSETS 

December 20, March 31 , 

1985 1985 

$ $ 

Cash 4,864 4,900 

Accrued interest on investments 16,712,690 16,742,719 

Long term investments, at cost (note 3) 756,976,200 835,864,100 

773,693,754 852,611,719 



LIABILITIES 

Accrued interest on advances 16,712,690 16,742,719 

Advances from the Treasurer of Ontario 756,981,064 835,869,000 

773,693,754 852,611,719 
See accompanying notes to financial statements. 
Approved on behalf of the Corporation 



/^Ll£^y 




Chairman 



To The Ontario Education Capital Aid Corporation 
and to the Treasurer of Ontario. 

I have examined the balance sheet of The Ontario Education Capital Aid Corporation as at December 20, 1985 
and the statement of revenue and expenditure for the period then ended. My examination was made in accordance 
with generally accepted auditing standards, and accordingly included such tests and other procedures as 1 considered 
necessary in the circumstances. 

In my opinion, these financial statements present fairly the financial position of the Corporation as at December 
20, 1985 and the results of its operations for the period then ended in accordance with generally accepted accounting 
principles applied on a basis consistent with that of the preceding year. 

A report on the audit has been made to the Corporation and, in accordance with section 11 of the Ontario Educa- 
tion Capital Aid Act, to the Treasurer of Ontario. 



^kX 



Toronto, Ontario, D.F. Archer, F.C.A. 

May 21, 1986. Provincial Auditor. 



76 



PUBLIC ACCOUNTS, 1985-86 



THE ONTARIO EDUCATION CAPITAL AID CORPORATION 

Statement of Revenue and Expenditure 
for the period ended December 20, 1985 



Period Ended Year Ended 

December 20, March 31, 

1985 1985 

$ $ 



REVENUE 

Interest on investments 



EXPENDITURE 

Interest on advances from the Treasurer of Ontario (note 1) 

See accompanying notes to financial statements. 



47,222,158 



47,222,158 



71,788,037 



71,788,037 



Notes to Financial Statements 
December 20, 1985 

1. INTEREST ON ADVANCES 

Pursuant to Order in Council 582/78, interest payable by the Corporation on advances from the Treasurer of On- 
tario is an amount equal to the net interest revenue for the fiscal year. 

2. ADMINISTRATION EXPENSE 

The cost of administration has been paid by the Province of Ontario. 

3. LONG TERM INVESTMENTS 

The Corporation has not purchased any new debentures since April 1 , 1980. 

4. DISSOLUTION OF THE CORPORATION 

Pursuant to the Capital Aid Corporations Repeal Act, 1985, the Corporation was dissolved as of December 20, 
1985 and the assets and liabilities of the Corporation were vested in the Treasurer of Ontario. 



PUBLIC ACCOUNTS, 1985-86 



77 



ONTARIO ENERGY CORPORATION 



Consolidated Balance Sheet 
December 31, 1985 



ASSETS 

CURRENT ASSETS 

Cash, short-term deposits and accrued interest 

Accounts receivable 

INVESTMENTS (Note 5) 

Suncor Inc 

Trillium Exploration Corporation 

Energy resource ventures 

Energy technology ventures 

Polar Gas Project 

FIXED ASSETS 

LIABILITIES 

CURRENT LIABILITIES 

Accounts payable and accrued charges 

Short-term borrowings 

Current portion of long-term debt 

LONG-TERM DEBT (Note 7) 

CONTINGENCY (Note 9) 

SHAREHOLDER'S EQUITY 

SHARE CAPITAL (Note 8) 

CONTRIBUTED SURPLUS (Note 7) 

(DEFICIT) RETAINED EARNINGS 



Approved by the Board: 



Malcolm Rowan, Director 



1985 


1984 




(restated) 


($000's) 


5,425 


5,034 


4,350 


1,561 


9,775 


6,595 


288,750 


639,695 


47,390 


39,135 


20,968 


14,066 


4,265 


7,700 


— 


18,337 


361,373 


718,933 


39 


134 


371,187 


725,662 


257 


228 


7,550 


— 


— 


16,250 


7,807 


16,478 


— 


585,000 



7,807 



97,715 
325,000 
(59,335) 



363,380 



371,187 



601,478 

81,871 
42,313 



124,184 



725,662 




78 



PUBLIC ACCOUNTS, 1985-86 



ONTARIO ENERGY CORPORATION 



Consolidated Statement of Loss and Deficit 
year ended December 31, 1985 

REVENUE 

Interest 

Production 

EXPENSES 

Production, operating and royalties 

General and administrative 

Depreciation, depletion and amortization 

INCOME FROM OPERATIONS 

WRITE-DOWN OF INVESTMENTS 

(Notes 2 and 3) 

EQUITY ADJUSTMENT IN INVESTMENTS 

(LOSS) NET INCOME 

RETAINED EARNINGS, BEGINNING OF YEAR — as previously reported 

SUNCOR INC. ADJUSTMENT (Note 4) 

(DEFICIT) RETAINED EARNINGS, END OF YEAR 



1985 1984 

(restated) 
($000's) 


1,451 
4,944 


2,279 
529 


6,395 


2,808 


1,249 
1,724 
1,795 


249 

1,663 

360 


4,768 


2,272 


1,627 


536 


(85,695) 


— 


(17,580) 


11,090 


(101,648) 


11,626 


53,288 


40,187 


(10,975) 


(9,500) 


(59,335) 


42,313 



PUBLIC ACCOUNTS, 1985-86 



79 



ONTARIO ENERGY CORPORATION 



Consolidated Statement of Changes in Financial Position 
year ended December 31, 1985 



SOURCES OF WORKING CAPITAL 

Operations 

(Loss) Net income 

Items not affecting working capital 

Depletion 

Amortization — Suncor Inc 

Other 

Equity in earnings of investments 

Write-down of investments 

Suncor Inc. dividends 

Other dividends 

Government assistance 

Issue of common shares 

Loan repayment 

USES OF WORKING CAPITAL 

Reduction in long-term debt 

Trillium Exploration Corporation 

Energy resource ventures 

Energy technology ventures 

Polar Gas Project 

Additions to fixed assets 

INCREASE (DECREASE) IN WORKING CAPITAL 

WORKING CAPITAL DEFICIENCY, BEGINNING OF YEAR 
WORKING CAPITAL (DEFICIENCY), END OF YEAR 



1985 



1984 
(restated) 
($000's) 



(101,648) 



11,626 



1,719 


186 


14,380 


17,810 


96 


174 


3,200 


(28,900) 


85,695 


— 


10,449 


10,449 


— 


20 


13,891 


11,365 


265,465 


— 


15,844 


27,665 


— 


278 


295,200 


39,308 


260,000 


16,250 


8,255 


20,581 


12,876 


6,521 


1,297 


4,858 


921 


757 


— 


26 


283,349 


48,993 


11,851 


(9,685) 


(9,883) 


(198) 


1,968 


(9,883) 



Notes to the Consolidated Financial Statements 
December 31, 1985 



SIGNIFICANT ACCOUNTING POLICIES 

Ontario Energy Corporation invests in, or otherwise participates in, energy projects with a view to enhancing the 

availability of energy in Ontario. The Corporation's involvement in its investments is in a financing rather than an 

operating role. 

Basis of financial statement presentation 

The consolidated financial statements include the accounts of Ontario Energy Corporation and its 
subsidiaries except Trillium Exploration Corporation ("Trillium"). Trillium is actively involved in an 
exploration program for oil and gas and its operations are not of a financial nature. Accordingly, Trillium is 
accounted for using the equity method because consolidating the accounts would not be more informative. 
Summary information describing the financial position and activities of Trillium is included in Note 5 to 
these financial statements. Other investments are also accounted for using the equity method. 
The full-cost method of accounting is used to account for the Corporation's investments in oil and gas 
exploration activities whereby all costs of exploring for and developing oil and gas reserves are capitalized. 
Oil and gas properties, categorized as energy resource ventures, are carried at the lower of capitalized cost, 
less accumulated depletion, and net recoverable value. Net recoverable value is the aggregate of future net 
revenues from proven reserves, determined using current prices and current costs plus the fair value of 
unproved properties. 



80 PUBLIC ACCOUNTS, 1985-86 

ONTARIO ENERGY CORPORATION 

Notes to the Consolidated Financial Statements — Continued 
December 31, 1985 

Fixed assets 

Furniture, equipment and leasehold improvements are stated at cost less accumulated depreciation and 
amortization. Depreciation is determined using the straight-line method over a period of 60 months; 
leasehold improvements are amortized over the terms of the leases. 

Income taxes 

The Corporation and its wholly-owned direct subsidiaries and their wholly-owned direct subsidiaries are 
not subject to income tax so long as not less than 90 per cent of the outstanding shares of the Corporation 
are held directly by the Province of Ontario. All of the Corporation's outstanding shares are presently held 
by the Province of Ontario. Onexco Oil & Gas Ltd., which is a wholly-owned indirect subsidiary of the 
Corporation, is subject to income taxes. 

2. ONGOING OPERATIONS 

As a result of a review of the Corporation's investments in the light of the province's current energy policy, the 
Province of Ontario has announced the following objectives for the Corporation's investments: 

Suncor Inc. 

To dispose of the Corporation's 25 per cent interest in Suncor Inc. when financially prudent. 

Trillium Exploration Corporation and energy resource ventures 

To dispose of OEC'S direct investments in the oil and gas industry in a manner and at a time which will 
maximize the return on these investments. No further activities in the James Bay Lowlands will be 
conducted by OEC. 

Polar Gas Project 

To cease financial participation in Polar Gas beyond the end of the first quarter of 1986. 
Energy technology ventures 

Each investment will be examined individually and will either be retained or disposed of as appropriate. 

It is uncertain at this time as to the outcome of the results of these activities and the effect they will have on 

the Corporation's ongoing operations. 

3. WRITE-DOWN OF INVESTMENTS 

In previous years, the difference between the cost of the Suncor shares to the Corporation and the underlying net 
book value of Suncor Inc., which related primarily to oil and gas reserves, was being amortized using the unit-of- 
production method. Due to today's unstable and lower crude oil prices, the Corporation believes it is no longer 
appropriate to continue amortizing this difference and, accordingly, it has been written off. 
Due to decisions by the Shareholder and other economic factors, the Corporation has written down the carrying 
value of certain other investments. These write-downs are summarized below: 

' ($000's) 

Suncor Inc 58,151 

Polar Gas Project 19,257 

Energy resource ventures 4,379 

Energy technology ventures 3,908 

85,695 



4. SUNCOR INC. ADJUSTMENT 

The Corporation's opening retained earnings for 1984 and 1985 have been restated to give effect to a change in 
accounting policy adopted by Suncor Inc. In accordance with the accounting recommendation issued by the 
Canadian Institute of Chartered Accountants, Suncor has adopted the cost reduction method of accounting for 
investment tax credits, effective January 1, 1985. Previously, Suncor had followed the flow-through method. 
This change has been applied on a retroactive basis. Suncor's retained earnings at January 1, 1985 were reduced 
by $43.9 million. The Corporation's 25 per cent interest in Suncor's restated earnings was reflected by reducing 
1985 opening retained earnings by $10,975,000, of which $1,475,000 relates to the 1984 income statement. The 
remainder, $9,500,000, is applicable to years prior to January 1, 1984 and the balance of retained earnings at that 
date has been adjusted accordingly. 

5. INVESTMENTS 
Suncor Inc. 

The Corporation owns 25 per cent of the issued common shares of Suncor Inc. which is accounted for using 
the equity method. 



1985 1984 

(restated) 
(millions) 

$ 75 $ 122 


2,390 


2,309 


9 
1,155 

1,164 


9 
1,208 

1,217 


1,474 


1,584 


(10) 


118 


42 


42 



PUBLIC ACCOUNTS, 1985-86 81 

ONTARIO ENERGY CORPORATION 

Notes to the Consolidated Financial Statements — Continued 
December 31, 1985 

INVESTMENTS — Continued 

Summarized financial information of Suncor Inc. as at December 31 is as follows: 



FINANCIAL INFORMATION 

Working capital 

Total assets 

Shareholders' equity 

Preferred shares 

Common shares and retained earnings 



Operations 

Revenue 

Net (loss) income 

Dividends on common shares 

Trillium Exploration Corporation 

The Corporation has a two-thirds interest in Trillium which was formed to explore for oil and gas in the 
frontier areas of Canada; Suncor Inc., which is owned 25 per cent by the Corporation, owns the other one- 
third. 
The following is a summary of Trillium's financial position as at December 31: 

Assets 

Current assets 

Investment in Panarctic Oils Ltd. at cost 

Property, equipment and exploration expenditures 



Liabilities 

Accounts payable and accrued liabilities 3,717 8,006 

Shareholder advances 

Suncor Inc 

Ontario Energy Corporation 

Shareholders' equity 



Trillium has had no income or loss from operations and, because of its mandate to explore in the frontier 

areas, no income or loss is expected for a number of years. 

Trillium is eligible for maximum Petroleum Incentives Program ("PIP") grants of 80 per cent of 

expenditures for the exploration for oil and gas in the frontier areas of Canada. 

The Corporation has outstanding commitments to Trillium of approximately $31 million. These 

commitments will be reduced by PIP grants of approximately $25 million. 



1985 

($000's) 


1984 


33,422 

2,100 

39,128 


38,486 

800 

27,298 


74,650 


66,584 



23,542 
47,390 

74,649 
1 


19,442 
39,135 

66,583 


74,650 


66,584 



82 PUBLIC ACCOUNTS, 1985-86 

ONTARIO ENERGY CORPORATION 

Notes to the Consolidated Financial Statements — Continued 
December 31, 1985 

5 . INVESTMENTS — Continued 

Polar Gas Project 

The Corporation, as an agent of the Ontario Government, is one of five continuing participants in the Polar 

Gas Project, four of whom, including the Corporation, are presently funding the Project. The purpose of 

Polar Gas is to determine the feasibility of constructing and operating facilities for the transmission of 

natural gas from areas in the Canadian Arctic to southern markets. 

The Corporation is committed to fund its share of the Project's program for the first quarter of 1986. At the 

direction of its Shareholder, the Corporation will limit its new funding in 1986 to a maximum of $250,000. 

Thereafter the Corporation will not continue to fund the Project. The Corporation's interest in the Project 

was written down to one dollar in 1985. 

The Polar Gas participation agreement provides that, in the event a company is formed to build and operate 

transmission facilities, the Corporation's interest would be convertible into equity or debt of such company. 

Alternatively, under certain circumstances, the Corporation's investment may be repaid. 

Energy resource ventures 

The Corporation is involved in a number of oil and gas exploration and development ventures on provincial 
lands and in the frontier (Hudson Bay). Substantially all of these activities are conducted on a joint venture 
basis. At year end, the Corporation wrote off its investment in the Hudson Bay Joint Venture as there was 
no longer reasonable assurance that its investment would be fully recovered. 

The Corporation has outstanding commitments of approximately $6.8 million. The funding of these 
commitments will be reduced by PIP grants to be received by the Corporation. The Corporation is eligible 
for maximum PIP grants of 80 per cent of expenditures for the exploration for oil and gas in the frontier 
areas of Canada and 35 per cent for exploration on provincial lands. 

Energy technology ventures 

The Corporation has invested in energy technology ventures of various types, many of which are in the 
development stage. These investments are typically in the form of a minority equity interest or debt. 
Outstanding commitments to investees amount to $0.7 million. 

6. GOVERNMENT ASSISTANCE 

The Corporation received government assistance which is applied to reduce certain costs as follows: 

1985 1984 
($000's) 

For principal repayment of note due to Sun Note Corporation 265,465 — 

Interest expense on note due to Sun Note Corporation 64,804 41,304 

Other investments — 3,199 

7. LONG-TERM DEBT 

The note due to Sun Note Corporation was prepaid on December 2, 1985 by the Corporation in the amount 
of $315 million, of which $47 million related to accrued interest. Of the $268 million principal amount, $2.6 
million was provided by the Corporation. The balance of $265.4 million, provided by the Province of 
Ontario as government assistance to the Corporation, was applied to repay the principal outstanding on the 
note and reduced the carrying value of the Suncor investment. Additional interest of $17.8 million on the 
Sun note was incurred during the year and recovered by way of assistance from the Government of Ontario. 
The non-interest-bearing demand loan due to the Treasurer of Ontario was forgiven by the Treasurer during 
the year and was accordingly treated as contributed surplus on the Corporation's balance sheet. 



PUBLIC ACCOUNTS, 1985-86 83 

ONTARIO ENERGY CORPORATION 

Notes to the Consolidated Financial Statements — Concluded 
December 31, 1985 

8. SHARE CAPITAL 1985 1984 

($000's) 
Share capital 

An unlimited number of common shares 
20,000,000 non-voting special shares 
Issued 

2,000,000 common shares 100,000 100,000 

Less 

45,708 (1984 — 362,578) common shares held in Treasury, at cost (2,285) (18,129) 

97,715 81,871 



During 1985, 316,870 shares held in Treasury were sold for cash of $15,843,500 including 260,000 shares for 
$13,000,000 sold pursuant to a five-year agreement signed in 1983 in which the Corporation's shareholder 
agreed to purchase out of appropriated funds $23 million of equity in the Corporation for each of the years 
1983-1987 inclusive. Further funding under this agreement is not expected. 

9. CONTINGENT LIABILITY 

a) One of the Corporation's subsidiaries is contingently liable as guarantor of one joint venture's performance 
bond guarantees up to a maximum of approximately $1 .8 million. 

b) In January 1985, the Alberta Court of Queen's Bench found in favour of Suncor Inc. in its dispute over the 
amount of sub-lease royalties payable to Norcen International Ltd. As Norcen has appealed the decision, 
neither Suncor nor the Corporation has recognized its financial impact, estimated to be $30 million after tax 
to Suncor prior to December 31, 1984, with interest thereafter. Should the issue be resolved in favour of 
Norcen, additional charges to Suncor's earnings to December 31, 1985 would be approximately $12 million. 
The Corporation's proportionate share of this contingent liability approximates $3 million. Upon final 
resolution of this issue, the financial impact will be reflected retroactively in the periods affected. 

c) On October 30, 1985, Dome Petroleum Limited, Sulpetro Limited and CNG Producing Company instituted 
an action against Suncor Inc. regarding their obligation to pay an overriding royalty to Suncor on production 
from certain oil sands leases. The amount of disputed royalty revenues recorded by Suncor to December 31, 
1985 is approximately $20 million before taxes. The Corporation's proportionate share of this contingent 
liability approximates $5 million. Any material adverse financial impact on the Corporation resulting from 
this action will be applied retroactively in the periods affected. 

10. SUBSEQUENT EVENT 

Subsequent to the year end, crude oil prices have declined significantly. The Corporation believes that, while 
it is currently inappropriate to consider that current price levels will prevail in the long term, should they do 
so, a substantial write-down in the carrying value of the Corporation's oil and gas investments may be 
required. 

Auditors' Report 

To the Shareholder of Ontario Energy Corporation 

We have examined the consolidated balance sheet of Ontario Energy Corporation as at December 31 , 1985 and the 
consolidated statements of loss and deficit and changes in financial position for the year then ended. Our examination 
was made in accordance with generally accepted auditing standards, and accordingly included such tests and other 
procedures as we considered necessary in the circumstances. 

In our opinion, these consolidated financial statements present fairly the financial position of the Corporation as at 
December 31, 1985 and the results of its operations and the changes in its financial position for the year then ended in 
accordance with generally accepted accounting principles applied on a basis consistent with that of the preceding year. 



TkWXtcL fc4W<A*aa- SfiXU 



Auditors 
April 2, 1986 



84 



PUBLIC ACCOUNTS, 1985-86 



ONTARIO HOUSING CORPORATION 

(Incorporated without share capital under the Ontario Housing Corporation Act) 

Balance Sheet 
December 31, 1985 

ASSETS 



Investment in properties (note 3) 

Provincial housing 

Federal-Provincial housing 

Student housing on leased land 

Other 

Mortgages and loans (note 4) 

Amount due from the Treasurer of Ontario 
Accounts receivable 



LIABILITIES 

Long-term debt (note 5) 

Canada Mortgage and Housing Corporation 

Treasurer of Ontario 

Other 

Accounts payable and accrued liabilities (note 6) 

Bank indebtedness 

1,259,018 

EQUITY 

Contributed surplus (note 7) 184,749 



See accompanying notes to financial statements. 
On behalf of the Board: 





Z£u>k 



1985 


1984 


($000's) 


($000's) 


1,234,729 


1,242,799 


16,457 


16,448 


63,016 


63,442 


5,845 


6,534 


1,320,047 


1,329,223 


25,455 


22,420 


96,548 


95,074 


1,717 


1,847 


1,443,767 


1,448,564 


1,154,360 


1,161,904 


— 


182,139 


19,642 


19,777 


1,174,002 


1,363,820 


83,470 


83,125 


1,546 


1,619 



Vice-Chairman 



1,448,564 



1,443,767 1,448,564 




To the Ontario Housing Corporation and 

to the Minister of Housing. 

I have examined the balance sheet of Ontario Housing Corporation as at December 31, 1985 and the statement of 
operations for the year then ended. My examination was made in accordance with generally accepted auditing 
standards, and accordingly included such tests and other procedures as I considered necessary in the circumstances. 

In my opinion, these financial statements present fairly the financial position of the Corporation as at December 
31, 1985 and the results of its operations for the year then ended in accordance with the basis of accounting described 
in Note 1 to the financial statements, applied on a basis consistent with that of the preceding year. 

In accordance with section 12 of the Ontario Housing Corporation Act, a report on the audit will be made to the 
Corporation and to the Minister of Housing. 



<?*y 



Toronto, Ontario, 
June 13, 1986. 



D.F. Archer, F.C.A. 
Provincial Auditor. 



PUBLIC ACCOUNTS, 1985-86 



85 



ONTARIO HOUSING CORPORATION 



Statement of Operations 
Year ended December 31, 1985 



HOUSING OPERATIONS 

Assisted housing 

Rental revenue 

Expenses 

Property operating expenses 

Grants in lieu of municipal taxes 

Amortization (principal and interest) 

Loss on assisted housing (note 8) 

Rent supplement (note 9) 

Less: Canada Mortgage and Housing Corporation share 

Provincial contributions to municipal housing (note 10) 

Rural and native housing (note 11) 

Recovery of amortization (principal and interest) (note 12) 

Provincial share of loss on housing operations 

OTHER EXPENDITURES 

Social housing payments 

Net interest revenue 

Administration expenses (Schedule) 

NET OPERATING COST FOR THE YEAR 

FUNDS PROVIDED BY THE TREASURER OF ONTARIO 



Administration Expenses 
Year ended December 31, 1985 



Salaries and benefits 

Administrative support services (note 13) 

Less: Administration expenses charged to housing operations 



1985 


1984 


($000's) 


($000's) 


196,694 


185,228 


255,050 


236,018 


73,847 


69,673 


115,000 


121,984 


443,897 


427,675 


247,203 


242,447 


52,599 


46,957 


299,802 


289,404 


154,769 


149,275 


145,033 


140,129 


13,305 


12,519 


2,708 


2,453 


(8,853) 


— 


152,193 


155,101 


27,883 


13,263 


(893) 


(2,026) 


3,932 


1,475 


30,922 


12,712 


183,115 


167,813 


183,115 


167,813 




SCHEDULE 


1985 


1984 


($000's) 


($000's) 


8,983 


5,367 


9,595 


8,751 


18,578 


14,118 


14,646 


12,643 


3,932 


1,475 



See accompanying notes to financial statements. 



86 PUBLIC ACCOUNTS, 1985-86 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements 
December 31, 1985 

1 . SIGNIFICANT ACCOUNTING POLICIES 

Basis of accounting 

The accompanying financial statements have been prepared in accordance with generally accepted accounting 

principles with the exception of: 

i) investments in Provincial and Federal-Provincial properties (land and buildings) which are amortized 

over periods not exceeding 50 years, 
ii) furniture and equipment purchases which are expensed in the year of acquisition; and 
iii) social housing payments which include funds advanced as interest-free loans. These loans are expensed 

and not included as accounts receivable in the balance sheet. Repayments are returned directly to the 

Consolidated Revenue Fund of the Province of Ontario. 

2. SELF-INSURANCE 

The Corporation follows the policy of self-insuring its Provincial and Federal-Provincial properties for property 
damage such as fire, water and vandalism. Costs of such repairs are charged to property operating expenses. 

3. INVESTMENT IN PROPERTIES 

(a) Provincial housing 

This investment represents land and building costs of wholly-owned properties which are amortized over 
periods not exceeding 50 years. 

1985 1984 

($000's) ($000's) 

Cost 1,317,143 1,317,223 

Less: accumulated amortization 82,414 74,424 



Net book value 1,234,729 1,242,799 



(b) Federal-Provincial housing 

Federal-Provincial properties are owned and operated on a partnership basis with Canada Mortgage and 
Housing Corporation. The balance represents the Corporation's share of land and building costs which are 
amortized over periods not exceeding 50 years. 

1985 1984 

($000's) ($000's) 

Cost 20,520 20,245 

Less: accumulated amortization 4,063 3,797 



Net book value 16,457 16,448 



(c) Student housing on leased land 

This investment represents building costs to provide student accommodation on land leased from 11 
universities and colleges. These costs are being repaid semi-annually to the Corporation by the educational 
institutions over a 50 year period. When costs are fully repaid, title to the properties will be transferred to the 
respective institutions. Rental income and maintenance costs on these properties are absorbed by the 
institutions. 



Cost 

Less: educational institutions' equity 



Net book value 
(d) Other 



Land leased, at cost 

Projects under development, at cost 

Land inventory, lower of cost or estimated market value 



1985 


1984 


($000's) 


($000's) 


67,890 


67,890 


4,874 


4,448 


63,016 


63,442 


1985 


1984 


($000's) 


($000's) 


2,308 


2,308 


1,416 


2,078 


2,121 


2,148 


5,845 


6,534 



PUBLIC ACCOUNTS, 1985-86 87 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements — Continued 
December 31, 1985 



4. MORTGAGES AND LOANS 



Rural and Native Housing Program 
Other 



1985 


1984 


($000's) 


($000's) 


20,570 


17,495 


4,885 


4,925 



25,455 22,420 



5. LONG-TERM DEBT 

The Corporation borrows funds from Canada Mortgage and Housing Corporation and the private sector to 
finance investments in real property. Such borrowings are repaid in accordance with agreement terms over periods 
not in excess of 50 years. 

Interest is payable to Canada Mortgage and Housing Corporation and the private sector at various rates based on 
individual agreements ranging from 4.25% to 15% — weighted average rate of 8.18% (1984 from 4.25% to 15% 
— weighted average rate of 8.18%). 

Principal repayments are due as follows: 

($000's) 

1986 8,217 

1987 8,822 

1988 9,475 

1989 10,177 

1990 10,935 
Subsequent to 1990 1 ,126,376 

1,174,002 



While the Corporation is indebted for capital funds borrowed in respect of investment in Provincial housing 
projects, the amortization charges (principal and interest) over the life of the projects are considered operating 
expenses under the cost sharing agreement with Canada Mortgage and Housing Corporation. Under this 
agreement, Canada Mortgage and Housing Corporation contributes 50% of the amortization charges (principal 
and interest) and the Corporation absorbs the remaining 50%. 

6. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES 



Canada Mortgage and Housing Corporation 
Other 



1985 


1984 


($000's) 


($000's) 


40,406 


44,416 


43,064 


38,709 



83,470 83,125 



7. CONTRIBUTED SURPLUS 

Prior to December 1, 1985 capital funds provided by the Treasurer of Ontario were repayable by the Corporation 
as the related assets were amortized or sold. Effective December 1, 1985 such funds are no longer repayable by 
the Corporation. Also, the Treasurer of Ontario forgave the long-term debt of the Corporation in respect of 
capital funds provided prior to December 1, 1985. 

To reflect this change, the Corporation transferred the long-term debt due to the Treasurer of Ontario as of 
November 30, 1985 to a new account "Contributed Surplus". Contributions for capital expenditures received with 
effect from December 1, 1985 are to be credited to this account. In addition, the account is to be reduced as the 
related assets are amortized or sold. The balance as at December 31 , 1985 is made up as follows: 

($000's) 

Long-term debt transferred as at November 30, 1985 184,933 

Add: Capital contributions received in December, 1985 1,395 

Less: Amortization (principal portion) (1,579) 

184,749 



88 PUBLIC ACCOUNTS, 1985-86 

ONTARIO HOUSING CORPORATION 

Notes to Financial Statements — Concluded 
December 31, 1985 

8. LOSS ON ASSISTED HOUSING 

Under the assisted housing program, the Corporation owns (either wholly or in partnership with Canada 
Mortgage and Housing Corporation) rental properties and provides rent-geared-to-income accommodation 
principally to families and senior citizens. The management of the properties is carried out through a network of 
local housing authorities who act as agents of the Corporation. The loss on this program is shared with Canada 
Mortgage and Housing Corporation. 

9. RENT SUPPLEMENT 

Under the rent supplement programs, the Corporation acquires the use of rental units from the private sector and 
provides rent-geared-to-income accommodation principally to families and senior citizens. The costs of these 
programs are shared with Canada Mortgage and Housing Corporation. 

10. PROVINCIAL CONTRIBUTIONS TO MUNICIPAL HOUSING 

The Corporation contributed $13.3 million (1984 — $12.5 million) to The Metropolitan Toronto Housing 
Company Limited towards operating costs for senior citizen apartment units. 

1 1 . RURAL AND NATIVE HOUSING 

This program, administered by Canada Mortgage and Housing Corporation, provides subsidized home ownership 
to families in rural areas. Mortgage payments are geared to owners' incomes. The loss represents the 
Corporation's share of the subsidy provided. 

12. RECOVERY OF AMORTIZATION (PRINCIPAL AND INTEREST) 

As a result of the elimination of the long-term debt payable to the Treasurer of Ontario as referred to in Note 7, 
relevant amortization charges (principal and interest) are no longer payable by the Corporation. Accordingly, the 
Provincial portion of such amortization, while charged to Housing Operations, is offset by credit to recovery of 
amortization. 

13. ADMINISTRATIVE SUPPORT SERVICES 

The Ministry of Housing provides central administrative support services to the Corporation. The charge for such 
support services was determined on a basis acceptable to the Ministry and the Corporation. 

14. COMPARATIVE FIGURES 

Comparative figures have been reclassified where necessary to conform with 1985 presentation. 



PUBLIC ACCOUNTS, 1985-86 89 

ONTARIO HYDRO 
Summary of Significant Accounting Policies 

The accompanying financial statements have been prepared by management in accordance with accounting principles 
generally accepted in Canada, applied on a basis consistent with that of the preceding year. In management's opinion, 
the financial statements have been properly prepared within reasonable limits of materiality and in the light of 
information available up to March 10, 1986. 

Rate setting 

Ontario Hydro has broad powers to generate, supply and deliver electric power throughout the Province of Ontario. 
The Corporation operates under the Power Corporation Act and is subject to provisions of the Ontario Energy Board 
Act. 

Under the provisions of the Power Corporation Act, the price payable by customers for power is the cost of 
supplying the power. Such cost is defined in the Act to include the cost of operating and maintaining the system, 
depreciation, interest, and the amounts appropriated for debt retirement and stabilization of rates and contingencies. 
The debt retirement appropriation is the amount required under the Act to accumulate on a sinking fund basis over 40 
years a sum equal to the debt incurred for the cost of the fixed assets in service. The appropriation for, or withdrawal 
from, the stabilization of rates and contingencies reserve is an amount established to maintain a sound financial 
position and to stabilize the effect of cost fluctuations. 

Under the provisions of the Ontario Energy Board Act, a public hearing before the Ontario Energy Board is 
required in respect of any changes in electricity rates proposed by Ontario Hydro which affect its municipal utilities, 
direct industrial customers, or, if the Minister of Energy so directs, rural retail customers. The Ontario Energy Board 
submits its recommendations to the Minister of Energy. After considering the recommendations of the Ontario 
Energy Board, the Board of Directors of Ontario Hydro, under the authority of the Power Corporation Act, 
establishes the electricity rates to be charged to customers. 

If the Board of Directors specifies a certain cost or gain is to be included in future electricity rates that, in 
accordance with the accounting policies summarized below, would be charged or credited to operations in the current 
year, then this cost or gain is deferred and amortized to future operations on a basis consistent with its inclusion in 
rates. 

Fixed assets 

Fixed assets in service include operating facilities and non-operating reserve facilities. Construction in progress 
includes fixed assets under construction and heavy water held for use in nuclear generating stations under 
construction. 

Fixed assets are capitalized at cost which comprises material, labour, engineering costs, and the costs of training 
initial operating staff for new facilities as well as overheads, depreciation on service equipment, and interest 
applicable to capital construction activities. In the case of generation facilities, the cost also includes the net cost of 
commissioning, and for nuclear generation, the cost of heavy water. The net cost of commissioning is the cost of start- 
up less the value attributed to energy produced by generation facilities during their commissioning period. The cost of 
heavy water comprises the direct cost of production and applicable overheads, as well as interest and depreciation on 
the heavy water production facilities. For multi-unit facilities, a proportionate share of the cost of common facilities is 
placed in service with each major operating unit. Leases which transfer the benefits and risks of ownership of assets to 
Ontario Hydro are capitalized. 

Interest is capitalized on construction in progress at rates (1985 — 13.9 per cent, 1984 — 13.8 per cent) which 
approximate the average cost of long-term funds borrowed in the years in which expenditures have been made for 
fixed assets under construction. If the construction period of a project is extended and the construction activities are 
continued, interest is capitalized during the period of extension provided that the project has a reasonable expectation 
of being completed. 

If a project is cancelled or deferred indefinitely with a low probability of construction being resumed, all costs 
including the costs of cancellation are written off to operations. 

If fixed assets are removed from operations and mothballed for future use, termed non-operating reserve facilities, 
the costs of mothballing are charged to operations. 

Depreciation 

The capital costs of fixed assets in service are depreciated on a straight-line basis. Depreciation rates for the various 
classes of assets are based on their estimated service lives. Major components of generating stations are depreciated 
over the lesser of the service life expectancy of the component or the remaining service life of the associated 
generating station. 



90 



PUBLIC ACCOUNTS, 1985-86 



ONTARIO HYDRO 



The estimated service lives of assets for 1985 and 1984 in the major classes are: 



Generating stations - hydraulic 

- fossil 

- nuclear 


- 65 to 100 years 

- 25 to 35 years 

- 40 years 


Heavy water 


- over the period ending in the year 2040 


Transmission and distribution 


- 20 to 55 years 


Administration and service 


- 5 to 60 years 


Heavy water production facilities 


- 20 years 



In accordance with group depreciation practices, for normal retirements the cost of fixed assets retired is charged to 
accumulated depreciation with no gain or loss being reflected in operations. However, gains and losses on sales of 
fixed assets, and losses on premature retirements are charged to operations in the year incurred as adjustments to 
depreciation expense. 

When the costs of removal less residual value, termed removal costs, on retirements of fixed assets can be 
reasonably estimated and are significant, provisions for these costs are charged to depreciation expense on an annuity 
basis over the remaining service life of the related fixed assets. Other removal costs are charged to depreciation 
expense as incurred. Removal costs include the estimated costs of decommissioning nuclear stations and the estimated 
costs of removing certain nuclear reactor fuel channels. 

Changes in the estimated service lives of fixed assets and in the significant assumptions underlying the estimates of 
fixed asset removal costs are subject to periodic review. Such changes are implemented on a remaining service life 
basis from the year the changes can be first reflected in electricity rates. 

Non-operating reserve facilities are amortized so that any estimated loss in value is charged to depreciation expense 
on a straight-line basis over their expected non-operating period. 

Unamortized advances for fuel supplies 

As part of its program to ensure the adequate supply of fuels for its generating stations, Ontario Hydro has entered 
into long-term fuel supply contracts. Where these contracts require Ontario Hydro to make payments for pre- 
production costs to suppliers in advance of the fuel delivery, these payments and associated costs, including interest, 
are carried in the accounts as unamortized advances for fuel supplies. The advances are amortized to fuel inventory as 
the fuels are delivered. 

Fuel for electric generation 

Fuel used for electric generation comprises the average inventory costs of fuel consumed, charges for commissioning 
energy produced, and provisions for disposal of nuclear fuel irradiated during the period. The inventory cost of fuel 
consumed comprises fuel purchases, transportation and handling costs, and the amortization of advances for fuel 
supplies. Transportation costs include charges for interest and depreciation on railway equipment owned by Ontario 
Hydro. The charges for commissioning energy produced during the period represent the incremental operating and 
fuel costs of producing the same quantity of energy at generating units displaced because of the commissioning 
activity. The costs for disposal of nuclear fuel irradiated in each period are charged to operations based on estimated 
future expenditures and interest accumulating to the estimated date of disposal. Estimates of expenditures, interest 
and escalation rates, and the date of disposal are subject to periodic review. Adjustments resulting from changes in 
estimates are charged to operations on an annuity basis over the period from the year the changes can be first reflected 
in electricity rates to the estimated in-service date of the disposal facility. 

Foreign currency translation 

Current monetary assets and liabilities are translated to Canadian currency at year-end rates of exchange and the 
resulting gains or losses are credited or charged to operations. Long-term debt payable in foreign currencies is 
translated to Canadian currency at year-end rates of exchange. Resulting unrealized exchange gains or losses are 
deferred and included in unamortized debt costs, and are amortized to operations on an annuity basis over the 
remaining life of related debt. Foreign exchange gains or losses on early redemption of long-term debt are deferred 
and included in unamortized debt costs, and are amortized to operations on an annuity basis over the average life of 
debt denominated in the same currency issued during the previous year. 



Unamortized debt costs 

Unamortized debt costs include the unamortized amounts related to unrealized foreign exchange gains or losses 
resulting from the translation of foreign currency long-term debt, foreign exchange gains or losses on the early 
redemption of long-term debt, and discounts or premiums arising from the issuance of debt or the acquisition of debt 
prior to maturity. 



PUBLIC ACCOUNTS, 1985-86 91 

ONTARIO HYDRO 

Debt discounts or premiums arising on the issuance of debt are amortized over the period to maturity of the debt. 
Discounts or premiums on debt acquired prior to the date of maturity are amortized over the period from the 
acquisition date to the original maturity date of the debt. 

Nuclear agreement — Pickering units 1 and 2 

Ontario Hydro, Atomic Energy of Canada Limited and the Province of Ontario are parties to a joint undertaking for 
the construction and operation of units 1 and 2 of Pickering Nuclear Generating Station, with ownership of these units 
being vested in Ontario Hydro. Contributions to the capital cost by Atomic Energy of Canada Limited and the 
Province of Ontario amounted to $258 million and these have been deducted in arriving at the value of fixed assets in 
service in respect of Pickering units 1 and 2. Ontario Hydro is required to make monthly payments until the year 2001 
to each of the parties in proportion to their capital contributions. These payments, termed "payback", represent in a 
broad sense the net operational advantage of having the power generated by Pickering units 1 and 2 as compared with 
coal-fired units similar to Lambton units 1 and 2. 

Pension plan 

The pension plan is a contributory, defined benefit plan covering all regular employees of Ontario Hydro. Ontario 
Hydro is responsible for all deficiencies and surpluses in the pension plan. Pension costs, as actuarially determined, 
consist of current service costs and amounts required to amortize any surpluses or unfunded liabilities. A net 
unfunded liability arising from past service obligations is amortized up to fifteen years. All other net unfunded 
liabilities or net surpluses in the fund are amortized up to five years. 

Research and development 

Research and development costs are charged to operations in the year incurred, except for those related directly to 
the design or construction of a specific capital facility which are capitalized as part of the facility. 



Statement of Operations 
for the year ended December 31, 1985 

1985 1984 



Revenues 

Primary power and energy 

Municipal utilities 

Rural retail customers . . . 
Direct industrial customers 



Secondary power and energy (note 1) 



Costs 

Operation, maintenance and administration 

Fuel used for electric generation 

Water rentals (note 2) 

Power purchased 

Nuclear agreement — payback (note 3) . . . 
Depreciation (note 4) 



Income before financing charges 

Interest (note 5) 

Foreign exchange (note 6) . . . . 



Net income 

Appropriation for: 

Debt retirement 

Stabilization of rates and contingencies 



millions of dollars 


2,891 


2,555 


815 


712 


568 


516 


4,274 


3,783 


351 


429 


4,625 


4,212 


966 


884 


968 


1,036 


87 


61 


163 


149 


(75) 


(36) 


655 


476 


2,764 


2,570 


1,861 


1,642 


1,325 


949 


176 


118 


1,501 


1,067 


360 


575 


252 


210 


108 


365 


360 


575 



See accompanying summary of significant accounting policies and notes to financial statements. 



92 



PUBLIC ACCOUNTS, 1985-86 



ONTARIO HtDRO 



Statement of Financial Position 
as at December 31, 1985 



Fixed assets (note 7) 

Fixed assets in service 

Less accumulated depreciation 

Construction in progress .... 



Current assets 

Cash and short-term investments . . 

Accounts receivable 

Fuel for electric generation (note 8) 
Materials and supplies, at cost .... 



Other assets 

Unamortized debt costs 

Unamortized advances for fuel supplies (note 9) 

Unamortized deferred costs (note 10) 

Long-term accounts receivable and other assets 



1985 



1984 



millions of dollars 


20,604 
4,614 


17,215 
4,069 


15,990 

8,159 


13,146 
9,001 


24,149 


22,147 


18 

550 

1,015 

215 


658 
442 
973 
179 


1,798 


2,252 


1,897 
899 
313 
264 


1,447 
883 
358 
214 


3,373 


2,902 


29,320 


27,301 



See accompanying summary of significant accounting policies and notes to financial statements. 



Auditors' Report 

To the Board of Directors of Ontario Hydro: 

We have examined the statement of financial position of Ontario Hydro as at December 31, 1985 and the statements 
of operations, equities accumulated through debt retirement appropriations, reserve for stabilization of rates and 
contingencies and source of cash used for investment in fixed assets for the year then ended. Our examination was 
made in accordance with generally accepted auditing standards, and accordingly included such tests and other 
procedures as we considered necessary in the circumstances. 

In our opinion, these financial statements present fairly the financial position of Ontario Hydro as at December 31, 
1985 and the results of its operations and the source of cash used for investment in fixed assets for the year then ended 
in accordance with generally accepted accounting principles applied on a basis consistent with that of the preceding 
year. 



Toronto, Canada, 
March 10, 1986. 



CLARKSON GORDON 

Chartered Accountants 



PUBLIC ACCOUNTS, 1985-86 



93 



ONTARIO HYDRO 



Liabilities 



Long-term debt (note 11) 

Current liabilities 

Accounts payable and accrued charges 

Short-term notes payable 

Accrued interest 

Long-term debt payable within one year 

Other liabilities 

Long-term accounts payable and accrued charges 

Accrued irradiated fuel disposal and fixed asset removal costs (note 12) 

Contingencies (notes 3, 9 and 13) 

Equity 

Equities accumulated through debt retirement appropriations 

Reserve for stabilization of rates and contingencies 

Contributions from the Province of Ontario as assistance for rural construction 



1985 



1984 



millions of dollars 


22,518 


20,659 


549 


616 


223 


49 


710 


672 


407 


847 


1,889 


2,184 


158 


152 


311 


222 


469 


374 



2,618 


2,366 


1,699 


1,591 


127 


127 



4,444 



4,084 



On behalf of the Board: 



Toronto, Canada, 
March 10, 1986. 



29,320 



27,301 



/OTA (_/£ 

Chairman 





r A^Mc 



President 



94 



PUBLIC ACCOUNTS, 1985-86 



ONTARIO HYDRO 

Statement of Equities Accumulated through Debt Retirement Appropriations 
for the year ended December 31, 1985 



Balances at beginning of year 

Appropriation 

Transfers and refunds on annexations by 
municipal utilities 

Balances at end of year 





Power District 

(Rural Retail and 

Direct Industrial 

Customers) 

millions of dollars 




Totals 


Municipal 
Utilities 


1985 


1984 








1,653 
172 


713 
80 


2,366 

252 


2,156 
210 


2 


(2) 


— 


— 


1,827 


791 


2,618 


2,366 



Statement of Reserve for Stabilization of Rates and Contingencies 
for the year ended December 31, 1985 



Balances at beginning of year 
Appropriation 

Balances at end of year 



Held for 
the benefit 

of all 
customers 


Held for the benefit of 

(or recoverable from) 

certain groups of customers 

Rural Direct 
Municipal Retail Industrial 
Utilities Customers Customers 

millions of dollars 
1 (23) (1) 
- (16) (4) 

1 (39) (5) 




Totals 




1985 

1,591 
108 


1984 


1,614 
128 


1,226 
365 


1,742 


1,699 


1,591 



See accompanying summary of significant accounting policies and notes to financial statements. 



PUBLIC ACCOUNTS, 1985-86 



95 



ONTARIO HYDRO 



Statement of Source of Cash Used for Investment in Fixed 
for the year ended December 31, 1985 



Operating activities 

Cash provided from operations (note 14) 

Financing activities 

Long-term debt issued 

Less retirements 

Cash provided from financing 

Investing activities in other assets — decrease (increase) (note 14) 

Cash from operating, financing and other investing activities 

Changes in cash and cash equivalents — decrease (increase) 

Cash used for investment in fixed assets 

Changes in accounts payable and accrued charges affecting investment in fixed assets 
— (decrease) increase 

Investment in fixed assets 



1985 



1984 



millions of dollars 
1,055 1,088 


1,781 
1,024 


2,153 
397 


757 


1,756 


18 


(28) 


1,830 
814 


2,816 

(277) 


2,644 

(103) 
2,541 


2,539 

85 
2,624 



See accompanying summary of significant accounting policies and notes to financial statements. 



Notes to Financial Statements 






Secondary power and energy 

Secondary power and energy revenues include $350 million (1984 — $427 million) from sales of electricity to 
United States utilities. 



2. Water rentals 

Water rentals are the amounts paid primarily to the Province of Ontario for the use of water for hydraulic 
generation. 

3. Nuclear agreement — payback 

During 1983, units 1 and 2 of the Pickering Nuclear Generating Station were shut down for replacement of 
pressure tubes and did not operate for a period of time in 1983, and during 1984 and 1985. The Nuclear 
Agreement, which is described in the Summary of Significant Accounting Policies, allows maintenance and 
overhead costs during the shutdown period to be included in payback calculations. The calculations have resulted 
in negative payback amounts of $8 million in 1983, $36 million in 1984 and $75 million in 1985. These amounts, 
totalling $119 million, have been credited against the costs of operations for the respective years and are included 
in "long-term accounts receivable and other assets". The basis for this accounting treatment is the belief by 
Ontario Hydro that under the Nuclear Agreement, these amounts, termed "negative payback", plus interest, can 
be offset against future positive payback amounts payable to the Province of Ontario and to Atomic Energy of 
Canada Limited when the units return to service. Atomic Energy of Canada Limited has objected to this 
interpretation and takes the position that "negative payback" is not to be offset against future positive payback 
amounts. The interpretation of the Nuclear Agreement and the manner of recovering costs associated with the 
rehabilitation of units 1 and 2 are being discussed among the parties to the Nuclear Agreement. 

In accordance with an agreement dated March 14, 1983, between Atomic Energy of Canada Limited and 
Ontario Hydro, provisions for irradiated fuel disposal costs related to Pickering Nuclear Generating Station units 
1 and 2 have been included, subject to further discussions, in the calculation of payback for the years 1982, 1983 
and 1984. The parties to the Nuclear Agreement are discussing whether these provisions are properly allowable 
costs for the period 1982 to 1984, and also whether such costs should continue to be included in the calculation of 
payback subsequent to 1984. Atomic Energy of Canada Limited and the Province of Ontario's share of irradiated 
fuel disposal costs included in the calculation of payback for the years 1982, 1983 and 1984 totalled $16 million at 
December 31, 1984. The provisions for 1985 are not significant as the Pickering units 1 and 2 did not operate 
during the year. 



96 



PUBLIC ACCOUNTS, 1985-86 



ONTARIO HYDRO 



Notes to Financial Statements — Continued 



4. Depreciation 



1985 



1984 



Depreciation of fixed assets in service 

Amortization of deferred costs 

Provision for net removal costs 

Other removal costs 

Less: 

Depreciation charged to — heavy water production . . 

— construction in progress . . 

— fuel for electric generation 
Net gain on sales of fixed assets 



millions of dollars 




594 


511 


39 


40 


104 


30 


10 


13 


747 


594 


50 


80 


27 


26 


2 


2 


13 


10 



92 



655 



118 



476 



5. Interest 



Interest on bonds, notes, and other debt 

Interest on accrued irradiated fuel disposal and fixed asset removal costs 

Less: 

Interest charged to — construction in progress 

— heavy water production 

— fuel for electric generation 

— unamortized advances for fuel supplies 

Interest earned on investments 



1985 



1984 



millions of dollars 
2,523 2,298 

28 24 



2,551 



1,226 



1,325 



2,322 



933 


1,063 


116 


117 


102 


97 


15 


16 


60 


80 



,373 



949 



6. Foreign exchange 



Amortization of foreign exchange gains and losses 
Net exchange gain on other foreign transactions . 



1985 



1984 



millions of dollars 
190 120 

(14) (2) 



176 



118 



7. Fixed assets 



Generating stations — hydraulic 

— fossil 

— nuclear 

Heavy water 

Transmission and distribution 

Administration and service 

Heavy water production facilities 

Non-operating reserve facilities 

— fossil generating stations 

— heavy water production facilities 



1985 



Assets in 
Service 



Accumulated 
Depreciation 



Construction 
in Progress 



millions ( 


)f dollars 




1,830 


544 


11 


2,836 


697 


32 


6,805 


718 


6,561 


1,605 


136 


1,187 


4,462 


1,182 


304 


915 


383 


64 


1,128 


285 


— 


786 


432 


— 


237 


237 


— 



20,604 



4,614 



8,159 



PUBLIC ACCOUNTS, 1985-86 



97 



ONTARIO HYDRO 



Notes to Financial Statements — Continued 



7. Fixed assets — Continued 



1984 



Generating stations — hydraulic 

— fossil 

— nuclear 

Heavy water 

Transmission and distribution 

Administration and service 

Heavy water production facilities 

Non-operating reserve facilities 

— fossil generating stations 

— heavy water production facilities 



Assets in 


Accumulated 


Construction 


Service 


Depreciation 


in Progress 




millions of dollars 




1,818 


514 


13 


2,041 


629 


655 


4,898 


542 


6,747 


1,149 


112 


1,308 


4,310 


1,088 


241 


845 


341 


37 


1,123 


232 


— 


794 


374 





237 


237 


— 


17,215 


4,069 


9,001 



Non-operating reserve facilities consist of Lennox, R. L. Hearn, J. C. Keith and Thunder Bay unit 1 fossil 
generating stations, and Bruce Heavy Water Plant "A". Substantially all of the undepreciated cost of non- 
operating reserve facilities is related to Lennox generating station, which based on current forecasts, is expected to 
return to operations in the late 1990s. 



Construction in progress at December 31 , 1985: 



Remaining 
Number of 

Units 
Scheduled 



Planned 

In-Service 

Dates 



Nuclear generating stations 
(including heavy water) 

Pickering "B" 

Bruce "B" 

Darlington 

All other construction 
in progress 



Dependable 
Capacity to 
be Placed 
in Service 



Costs 

Incurred to 

December 31, 

1985 



Estimated 
Costs to 
Complete 
(Excluding 
Escalation 
and Interest) 



1986 

1986-87 

1988-92 



megawatts 



516 
1,590 

3,524 



millions of dollars 



924 
2,730 
3,746 

759 
8,159 



56 

134 

3,165 



Estimated costs to complete are the most recent projections. These estimates exclude cost escalation and interest 
which are forecast to average 7% and 12% per year, respectively, over the period 1986 to 1992. Because of the 
uncertainties associated with long construction lead times and planned in-service dates, these costs to complete are 
subject to change. 

The fuel channel replacement program for Pickering "A" units 1 and 2 is estimated to cost $415 million, 
excluding interest and escalation. Of this total, $262 million is to be capitalized as installation costs, and the 
remaining $153 million is related to the removal costs of the existing pressure tubes and is being recovered through 
charges to operations as described in note 12. The actual expenditures for installation costs, including interest of 
$30 million, totalled $160 million as of December 31, 1985 and are included in all other construction in progress in 
the above table. The first two units of Pickering "A" are expected to be returned to service in 1987. 

For 1986, additional investment in fixed assets is estimated to be approximately $2,465 million including 
escalation and interest. 



98 



PUBLIC ACCOUNTS, 1985-86 



ONTARIO HYDRO 

Notes to Financial Statements — Continued 



8. Fuel for electric generation 



Inventories — uranium 
— coal . . 



1985 



1984 



millions of dollars 

533 427 
482 546 


1,015 


973 


1985 


1984 


millions of dollars 

450 447 
355 354 


805 
94 


801 

82 


899 


883 



9. Unamortized advances for fuel supplies 



Uranium — Rio Algom Limited . . . 
— Denison Mines Limited 

Coal 



Unamortized advances for fuel supplies are recovered as fuel is delivered. Contractual obligations for additional 
advance payments for uranium supplies together with interest capitalization approximately equal the amortization 
of advances for uranium supplies over the next five years. 

Ontario Hydro has entered into long-term contracts with Denison Mines Limited and Rio Algom Limited for 
uranium supplies through to 2012 and 2024, respectively. Ontario Hydro's current forecast of the annual 
requirements for uranium is approximately 1,200 megagrams for 1986, increasing to approximately 1,800 
megagrams by 1994. The forecasted requirements and contracted deliveries are in balance up to 1994. 
Commencing in 1994 through to 2012, contracted deliveries exceed requirements of the nuclear generating 
facilities currently in service and under construction by approximately 900 megagrams per year. Ontario Hydro's 
options for managing the oversupply include resale of the uranium and, under specified conditions, cancellation or 
renegotiation of the contracts. In the event that a contract is cancelled, the supplier is not required to refund any 
outstanding advances. At this time, the likelihood of a contract cancellation and the financial implications of 
pursuing the options are not determinable. 



10. Unamortized deferred costs 



Bruce Heavy Water Plant "D" 
Wesleyville Generating Station 



1985 



1984 



millions of dollars 
280 317 

33 41 



313 



358 



Bruce Heavy Water Plant "D" is an indefinitely deferred project with a low probability of construction being 
resumed. The capital cost of this project and the unamortized deferred costs associated with the cancelled 
Wesleyville generating station project were not written off directly to operations since the Board of Directors 
under its rate setting authority decided that these costs be amortized for recovery through electricity rates over the 
period 1984 through 1993, which results in an annual charge of $39 million for 1985. 



11. Long-term debt 



Bonds and notes payable . . . 
Other long-term debt 

Less payable within one year 



1985 



1984 



millions of dollars 

22,728 21,293 



197 



213 



22,925 
407 

22,518 



21,506 
847 

20,659 



PUBLIC ACCOUNTS, 1985-86 



99 



ONTARIO HYDRO 



Notes to Financial Statements — Continued 



11. Long-term debt — Continued 

Bonds and notes payable: 

Bonds and notes payable, expressed in Canadian dollars, are summarized by years of maturity and by the currency 

in which they are payable in the following table: 

1985 1984 



Years of Principal 

Maturity Outstanding 

Canadian Foreign 

millions 
of dollars 

1985 — — 

1986 150 236 

1987 732 307 

1988 852 339 

1989 519 828 

1990 953 803 

1— 5 years 3,206 2,513 

6 — 10 years 2,207 2,819 

11 — 15 years 1,687 786 

16 — 20 years 2,676 1,420 

21 — 25 years 1,740 2,265 

26 — 30 years 323 1,086 

11,839 10,889 

Currency in which payable: 

Canadian dollars 

United States dollars 

Swiss francs 

West German Deutsche marks 

United Kingdom pounds sterling 



5,719 
5,026 
2,473 
4,096 
4,005 
1,409 



22,728 



11,839 
10,699 

122 
41 

27 



Weighted 

Average 

Coupon 

Rate 



Total per cent 



386 
1,039 
1,191 
1,347 
1,756 



11.5 
12.8 
9.5 
11.2 
10.5 
14.8 

11.5 



Principal 
Outstanding 



Weighted 

Average 

Coupon 

Rate 



Total per cent 

millions 

of dollars 

827 

351 

991 

1,158 

1,323 



4,650 

4,882 
1,807 
4,010 
4,168 
1,776 



21,293 



10,658 

10,498 

92 

45 



11.7 
12.7 

8.6 
11.6 

9.9 
14.5 

11.6 



22,728 



21,293 



Bonds and notes payable in United States dollars include Canadian $7,190 million (1984 — Canadian $6,966 
million) of Ontario Hydro bonds held by the Province of Ontario and having terms identical with Province of 
Ontario issues sold in the United States on behalf of Ontario Hydro. Bonds and notes payable are either held, or 
guaranteed as to principal and interest, by the Province of Ontario. 
Other long-term debt: 

Years of Interest 

Maturity Rate 1985 1984 



Balance due to Atomic Energy of Canada Limited 
on purchase of Bruce Heavy Water Plant "A" 

Capitalized lease obligation for the Head Office 
building, payable in U.S. dollars 

Capitalized lease obligations for transport and 
service equipment 





pe 


r cent 


1992 




7.8 


2005 




8.0 


1986 




6.8 


to 1988 




to 11.0% 



millions of dollars 
137 150 

53 51 

7 12 



197 



213 



100 PUBLIC ACCOUNTS, 1985-86 

ONTARIO HYDRO 
Notes to Financial Statements — Continued 

11. Long-term debt — Continued 

Payments required on the above debt, excluding interest, will total $103 million over the next five years. The 
amount payable within one year is $21 million (1984 — $20 million). 

12. Accrued irradiated fuel disposal and fixed asset removal costs 

1985 1984 



millions of dollars 

Accrued irradiated fuel disposal costs 189 147 

Accrued fixed asset removal costs 122 75 



311 222 



Irradiated fuel disposal costs: 

The significant assumptions used in estimating the future irradiated fuel disposal costs were: 

— an in-service date of the year 2010 for irradiated nuclear fuel disposal facilities; 

— a transportation distance of 1,000 kilometres from nuclear generating facilities to disposal facilities; 

— interest rates through to the disposal date ranging from 10% to 15% (1984 — 10% to 16%); and 

— escalation rates through to the disposal date ranging from 5% to 12% (1984 — 6% to 12%). 

Because of the uncertainties associated with the technology of disposal, and the above factors, these costs are 
subject to change. 

Fixed asset removal costs: 

Fixed asset removal costs are the costs of decommissioning nuclear generating stations after the end of their 

service lives, and the costs of removing certain fuel channels from nuclear reactors which are expected to be 

replaced during the life of the reactors. 

The significant assumptions used in estimating decommissioning costs were: 

— decommissioning on the deferred dismantlement basis (dismantlement following storage with surveillance for a 
30-year period after shutdown of the reactors); 

— a transportation distance of 1,000 kilometres from nuclear generating facilities to disposal facilities; 

— interest rates through to 2061 ranging from 10% to 15% (1984—10% to 16%); and 

— escalation rates through to 2061 ranging from 5% to 12% (1984 — 6% to 12%). 
The significant assumptions used in estimating the fuel channel removal costs were: 

— removal of fuel channels in Pickering Nuclear Generating Station "A" units 1 and 2 in the 1984 to 1987 period, 
and units 3 and 4 in the 2000 to 2003 period, and Bruce Nuclear Generating Station "A" units 1 to 3 in the 2002 
to 2007 (1984 — 1998 to 2006) period; 

— interest rates through to 2007 (1984 — to 2006) ranging from 10% to 13% (1984 — 10%o to 16%); and 

— escalation rates through to 2007 (1984 — to 2006) ranging from 6% to 9% (1984 — 6% to 11%). 

Because of the uncertainties associated with the technology of decommissioning and fuel channel removal, and the 
above factors, these costs are subject to change. 

The fuel channel removal costs incurred to date of $89 million related to Pickering "A" units 1 and 2 exceed the 
amounts provided as of December 31, 1985 by $11 million. The amount of $11 million is included with "Long-term 
accounts receivable and other assets" and will be recovered by way of annual provision through to 1987 when both 
units are expected to return to service. 



PUBLIC ACCOUNTS, 1985-86 



101 



ONTARIO HYDRO 
Notes to Financial Statements — Continued 



13. Fuel oil contract 



Ontario Hydro contracted with Petrosar Limited for the purchase of 20,000 barrels of residual fuel oil per day 
through to April, 1992. Deliveries for the years 1981 and 1982 were 6% and 2%, respectively, of the contract 
quantities. No deliveries were taken during 1983, 1984 and 1985. Amounts have been charged to the costs of 
operations in prior years to provide for settlement with respect to reduced deliveries up to and including 1982. 
Ontario Hydro advised Petrosar Limited on May 24, 1983 that the contract is at an end due to Petrosar Limited's 
prior undertaking to the Government of Canada to limit its production of residual fuel oil to an amount less than 
the contracted quantities. Petrosar Limited has commenced actions claiming damages of $45.5 million and $59.9 
million for failure to take the contract quantities in 1981 and 1982 respectively. Ontario Hydro has counterclaimed 
for $39.4 million paid to Petrosar Limited in 1980, 1981 and 1982 and an accounting for the difference between 
market and contract prices for residual fuel oil supplied since the date of such undertaking. The trial on this matter 
in the Supreme Court of Ontario commenced on November 25, 1985 and is expected to be completed in the latter 
part of March, 1986. At this time, the decision of the court and any financial implications for Ontario Hydro are 
not determinable. 



14. Statement of Source of Cash Used for Investment in Fixed Assets 

The Statement of Source of Cash Used for Investment in Fixed Assets reports changes in cash and cash 
equivalents, defined to be cash and short-term investments net of short-term notes payable, rather than working 
capital, which was the practice in prior years. The 1984 amounts have been reclassified to conform with the 1985 
financial statement presentation. 

Cash provided from operations is derived as follows: 

1985 1984 



Net Income 

Items not requiring cash in the current year 

Depreciation 

Amortization of foreign exchange gains and losses 

Provision for irradiated fuel disposal costs 

Nuclear agreement — payback 

Other 

Funds provided from operations 

Changes in working capital, excluding cash and cash equivalents, and 
long-term accounts payable affecting operations — (increase) 

Cash provided from operations 



millions of dollars 




360 


575 


655 


476 


190 


120 


24 


21 


(75) 


(36) 


21 


21 



175 



(120) 



1,177 



(89) 



1,055 



Investment in other assets is derived as follows: 



Advances and related costs for fuel supplies 

Less repayments and amortization of advances for fuel supplies 

Other 

Investment in other assets — decrease (increase) 



1985 



1984 



millions of dollars 

(37) 
39 


(46) 

57 


2 
16 


11 
(39) 


18 


(28) 



102 PUBLIC ACCOUNTS, 1985-86 

ONTARIO HYDRO 

Notes to Financial Statements — Concluded 

15. Pension and insurance plans 

Ontario Hydro's employee benefit programs include pension and insurance plans. The assets of the pension, 
group life insurance and long-term disability plans and the changes in assets during the year are shown in the 
financial statements of The Pension and Insurance Fund, and are not included in Ontario Hydro's financial 
statements. 

The most recent actuarial valuation of Ontario Hydro's pension plan as at December 31 , 1984 reported a surplus 
of approximately $220 million (December 31, 1983 — $115 million). The increase in the pension plan surplus 
during 1984 is attributable to an experience surplus of $133 million, partially offset by the amortization of $28 
million of the established surplus. On January 1, 1985, $42 million of the $220 million surplus was applied towards 
plan improvements to the pension plan. 

The significant actuarial assumptions used in the 1984 and 1983 valuations were: 

— rate used to discount future investment income — 8.5% , and future benefits — 8% ; 

— salary escalation rate — 8% ; 

— average retirement age for males — 60.3 (1983 — 61 .2) and for for females — 61.2 (1983 — 60.7) ; and 

— corporate shares valuation — five-year average. 

The pension plan costs for 1985 were $21 million (1984 — $51 million) after the deduction of $58 million (1984 
— $28 million) for the amortization of pension plan surplus. 

The group life insurance plan had a surplus of approximately $34 million as of December 31 , 1985 (December 31 , 
1984 — $33 million). This surplus, subject to approval by an order-in-council from the Province of Ontario, will 
be used to pay the insurance premiums for all employees who are members of the plan. 

16. Research and development 

In 1985, approximately $63 million of research and development costs were charged to operations and $17 million 
were capitalized (1984 — $55 million and $17 million, respectively). 



PUBLIC ACCOUNTS, 1985-86 103 

ONTARIO INTERNATIONAL CORPORATION 

Balance Sheet 
as at March 31, 1986 

ASSETS 



Cash and short term investments 

— general fund 

— trust fund 

Accounts receivable and accrued interest 
Contracts in process 

Total assets 



Accounts payable and accrued liabilities 

Trust fund (note 3) 

Unearned revenue (note 4) 



Retained income 

Contribution from the Province of Ontario 



1986 

$ 


1985 

$ 


473,286 
3,110 
8,492 

246,138 


509,438 

27,808 

140,640 

255,576 


731,026 


933,462 



LIABILITIES 



EQUITY 



Total liabilities and equity . , 
See accompanying notes to financial statements. 
On behalf of the Corporation : 



5,197 

3,110 

528,940 


225,786 

27,808 

545,654 


537,247 


799,248 


113,855 
79,924 


54,290 
79,924 


193,779 


134,214 


731,026 


933,462 





Chairman ^O President 



To the Ontario International Corporation and 
to the Minister of Industry, Trade and Technology. 

I have examined the balance sheet of the Ontario International Corporation as at March 31, 1986 and the state- 
ment of operations and retained income for the year then ended. My examination was made in accordance with gener- 
ally accepted auditing standards, and accordingly included such tests and other procedures as I considered necessary 
in the circumstances. 

In my opinion, these financial statements present fairly the financial position of the Corporation as at March 31, 
1986 and the results of its operations for the year then ended in accordance with the accounting policies described in 
note 2 to the financial statements applied on a basis consistent with that of the preceding year. 

A report on the audit has been made to the Corporation and to the Minister of Industry, Trade and Technology. 



<f*S 



Toronto, Ontario, D.F. Archer, F.C.A. 

June 19, 1986. Provincial Auditor. 



104 PUBLIC ACCOUNTS, 1985-86 

ONTARIO INTERNATIONAL CORPORATION 

Statement of Operations and Retained Income 
for the year ended March 31, 1986 

1986 1985 

$ $ 

Contract revenue 312,623 364,740 

Contract expenditure 290,235 333,912 

Net contract revenue 22,388 30,828 

Administrative Expenses 

Salaries and benefits 980,726 904,340 

Transportation and communication 326,554 306,633 

Services 299,709 281 ,506 

Supplies and equipment 47,022 114,414 

1,654,011 1,606,893 

Loss from operations 1 ,631 ,623 1 ,576,065 

Other income 37,177 23,462 

Recovery from the Province of Ontario (note 5) 1 ,654,011 1 ,606,893 

1,691,188 1,630,355 






Net income 59,565 54,290 

Retained income, beginning of year 54,290 — 

Retained income, end of year 113,855 54,290 

See accompanying notes to financial statements. 



Notes to Financial Statements 
March 31, 1986 

1. BACKGROUND 

The Ontario International Corporation was constituted on June 16, 1980 by Ontario Regulation 241 pursuant to 
section 5 of the Development Corporations Act. The Corporation was established without share capital. 
Order in Council 400/84 dated February 16, 1984 directed the transfer of all assets and liabilities of the Ontario 
Educational Services Corporation (OESC) to the Corporation. On February 14, 1986, OESC was officially dis- 
solved. 

The objectives of the Corporation now include developing and promoting the export of Ontario goods and ser- 
vices on a competitive basis in domestic and international markets; the study, promotion and assistance of Ontari- 
o's educational and training resources for use in the international marketplace, as well as the provision of educa- 
tional and training services to the private and public sectors, both domestic and international. 

2. SIGNIFICANT ACCOUNTING POLICIES 

(a) Basis of accounting 

The accompanying financial statements have been prepared in accordance with generally accepted accounting 
principles except for fixed assets which are expensed when purchased, and administrative expenses which are 
recognized on a cash basis modified to allow an additional 24 days to pay for goods and services pertaining to 
the fiscal year just ended. 

(b) Contract revenue recognition 

The percentage of completion method is used when the degree of completion of a contract can be objectively 
determined and related expenses can be reasonably estimated. When this is not possible, the revenue is recog- 
nized upon completion of the contract. 



PUBLIC ACCOUNTS, 1985-86 105 

ONTARIO INTERNATIONAL CORPORATION 

Notes to Financial Statements — Concluded 
March 31, 1986 

2. SIGNIFICANT ACCOUNTING POLICIES — Continued 

(c) Contracts in process 

Contracts in process are valued at the lower of cost and net realizable value. Cost consists primarily of pay- 
ments made to subcontractors and suppliers for services rendered and expenditures incurred under the con- 
tracts. Payroll and other operating costs of the Corporation are excluded on the basis that they are largely ad- 
ministrative costs and are not normally recoverable under the terms of the contracts. 

(d) Contribution from the Province of Ontario 

The contribution from the Province of Ontario relates to the net assets acquired from the OESC for which no 
consideration was paid. 

3. TRUST FUND 

The Corporation administers a trust fund on behalf of the Ministry of Education of Oman for payment of all ap- 
proved educational, living and related miscellaneous expenses of Omani students attending various Ontario uni- 
versities and colleges. 

4. UNEARNED REVENUE 

Under the terms of agreements with various foreign governments, amounts totalling $528,940 have been received 
for services not yet provided. 

5 . RECOVERY FROM THE PROVINCE OF ONTARIO 

Administrative expenses are recovered from the Ministry of Industry, Trade and Technology out of moneys ap- 
propriated therefor by the Legislature of the Province of Ontario. 

6. SUBSEQUENT EVENT 

In June 1986, the Corporation signed a $7.5 million contract with the Canadian International Development 
Agency to implement a project to assist Zimbabwe in the area of human resources. This contract will be carried 
out by a consortium led by the Corporation. 






106 PUBLIC ACCOUNTS, 1985-86 

THE ONTARIO JUNIOR FARMER ESTABLISHMENT LOAN CORPORATION 

Balance Sheet 
as at March 31, 1986 

ASSETS 

1986 1985 

$ $ 

Cash — general 34,405 33,276 

— funds held in trust (note 2) 53,097 39,380 

Mortgage loans 

— interest due and accrued 1,197,998 1 ,248,460 

— principal 33,876,994 37,320,031 



35,162,494 38,641,147 



LIABILITIES 

Contribution due to the Treasurer of Ontario (note 4) 38,817 37,142 

Funds held in trust (note 2) 53,097 39,380 

Capital advances due to the Treasurer of Ontario including accrued interest 35,070,580 38,564,625 

35,162,494 38,641,147 
See accompanying notes to financial statements. 

On behalf of the Board: 




Chairman / Vice-Chairman 



VKfeU2^ 



To The Ontario Junior Farmer Establishment Loan Corporation, 
to the Minister of Agriculture and Food, and 
to the Treasurer of Ontario. 

I have examined the balance sheet of The Ontario Junior Farmer Establishment Loan Corporation as at March 
31, 1986 and the statement of operations for the year then ended. My examination was made in accordance with 
generally accepted auditing standards, and accordingly included such tests and other procedures as I considered 
necessary in the circumstances. 

In my opinion, these financial statements present fairly the financial position of the Corporation as at March 31, 
1986 and the results of its operations for the year then ended in accordance with generally accepted accounting 
principles applied on a basis consistent with that of the preceding year. 

A report on the audit has been made to the Corporation, to the Minister and, in accordance with section 8 of the 
Junior Farmer Establishment Act, to the Treasurer of Ontario. 



<?*y 



Toronto, Ontario, D.F. Archer, F.C.A. 

May 28, 1986. Provincial Auditor. 



PUBLIC ACCOUNTS, 1985-86 107 

THE ONTARIO JUNIOR FARMER ESTABLISHMENT LOAN CORPORATION 

Statement of Operations 
for the year ended March 31, 1986 

1986 1985 

$ $ 

Revenue 

Mortgage interest (note 5) 1,782,653 1,960,877 

Miscellaneous 6,644 4,390 



1,789,297 1,965,267 

Expense (note 3) 

Interest on capital advances — 

Treasurer of Ontario (note 5) 2,400,480 2,628,125 

Operating loss for the year 611,183 662,858 



Contribution by the Treasurer of Ontario (note 4) 611,183 662,858 

See accompanying notes to financial statements. 



Notes to Financial Statements 
March 31, 1986 

1. STATUS OF CORPORATION 

The Corporation has not accepted any new mortgage loan applications since 1969 and the final mortgage 
instalments on outstanding loans are payable in 1999. 

2. FUNDS HELD IN TRUST 

The provisions of the Corporation's mortgage indentures allow the Corporation, without taking title through 

foreclosure, to sell a farm property in certain circumstances for cash or credit. 

In prior years, the Corporation had sold a number of properties and had taken back mortgages, some of which 

were for a greater amount than the outstanding balance on the original mortgage. This additional amount as of 

March 31, 1986 of $98,400 (1985 — $104,400) including accrued interest has not been recorded in the financial 

statements as the Corporation has no obligation until payments are actually received on account of these 

additional amounts. 

All mortgage payments received are applied first against the amount of the original mortgage with the remaining 

payments held in trust for the original owner or other claimants by the Corporation. When the mortgage has been 

fully repaid by the new purchaser, the funds held in trust will be distributed. 

3. ADMINISTRATION EXPENSES 

Salaries of the Corporation's staff and sundry administrative costs have been absorbed by the Ministry of 
Agriculture and Food and are not included in the statement of operations. 

4. CONTRIBUTION DUE TO THE TREASURER OF ONTARIO 

The cost of the loan program, which is represented by the net operating loss for the year, is paid out of moneys 
appropriated therefor by the Legislature. The payable of $38,817 (1985 — $37,142) represents the amount due 
back to the Treasurer of Ontario for the current year's operating loss exceeded by advances received to date. 

5. INTEREST ON MORTGAGES AND CAPITAL ADVANCES 

Interest earned by the Corporation on its mortgage loans is fixed by legislation and averages approximately 5 per 
cent per annum. Interest payable by the Corporation on capital advances from the Treasurer of Ontario has been 
established by the Treasurer of Ontario at 6.7 per cent. This interest differential is the primary reason for the 
Corporation's excess of expense over revenue. 



108 



PUBLIC ACCOUNTS, 1985-86 



ONTARIO LAND CORPORATION 

Balance Sheet 
March 31, 1986 



ASSETS 



Real Estate 

Mortgages and Loans 

Cash and Marketable Securities 



Mortgage Guarantee Fund 

LIABILITIES 

Long-term Debt 

Treasurer of Ontario 

Canada Mortgage and Housing Corporation 

Accounts Payable and Accrued Liabilities 

EQUITY 

Contributed Surplus 

Retained Earnings 

Mortgage Guarantee Fund 



Notes 

1 
2 
3 



10 



1986 
($'000) 

276,778 

361,889 

86,257 



2,637 



1985 
($'000) 

516,772 

465,157 

75,959 



724,924 1,057,888 



2,391 



4 
5 


323,075 
99,929 


872,301 
102,692 




423,004 
8,511 


974,993 
8,012 




431,515 


983,005 




249,267 
44,142 


74,883 




293,409 


74,883 




724,924 


1,057,888 


10 


2,637 


2,391 



On Behalf of the Board 




<2^ 



Director 




Director 



PUBLIC ACCOUNTS, 1985-86 109 

ONTARIO LAND CORPORATION 



Statement of Earnings 
Year Ended March 31, 1986 

Notes 
REVENUES 

Sale of Land 

Rent from Land Leased to Homeowners 

Interest on Mortgages and Loans 

Interest on Cash and Marketable Securities 

Other 6 



EXPENSES 
Cost of Land Sold 

Interest 

Other 



Statement of Contributed Surplus 
Year Ended March 31, 1986 



Statement of Retained Earnings 
Year Ended March 31, 1986 



1986 


1985 


($'000) 


($'000) 


19,458 


13,891 


2,824 


2,877 


42,233 


49,804 


12,212 


13,344 


7,342 


3,258 


84,069 


83,174 


15,927 


11,931 


50,954 


58,644 


421 


397 


67,302 


70,972 



NET EARNINGS BEFORE EXTRAORDINARY ITEM 16,767 12,202 

EXTRAORDINARY ITEM 

Writedown of Assets 9 (47,508) — 



1986 
Notes ($'000) 



Contributed Surplus, Beginning of Year — 

Debt forgiven by the Treasurer of Ontario 4 249,267 

Contributed Surplus, End of Year 249,267 



NET EARNINGS (LOSS) FOR THE YEAR (30,741) 12,202 



1986 1985 

($'000) ($'000) 



Retained Earnings, Beginning of Year 74,883 62,681 

Net Earnings (Loss) for the Year (30,741) 12,202 

Retained Earnings, End of Year 44,142 74,883 



110 PUBLIC ACCOUNTS, 1985-86 

ONTARIO LAND CORPORATION 

Statement of Changes in Financial Position 
Year Ended March 31, 1986 



SOURCE OF CASH 

Net Earnings Before Extraordinary Item 

Depreciation and Other Non-Cash Items 

Cash Provided from Operations 

Real Estate Costs Realized Through Sales and Disposals 

Net Reduction of Mortgages and Loans 

Advances from the Treasurer of Ontario 



1986 
($'000) 


1985 
($'000) 


16,767 
93 


12,202 
149 


16,860 

19,309 

62,026 

4,757 


12,351 

16,783 

49,811 

4,571 


102,952 


83,516 


88,392 
4,761 
(499) 


77,653 
8,166 
(1,434) 


92,654 


84,385 


10,298 


(869) 



USE OF CASH 

Repayment of Long-term Debt 
Development of Real Estate . 
Other Changes — Net 



INCREASE (DECREASE) IN CASH AND MARKETABLE SECURITIES 



Summary of Significant Accounting Policies 
March 31, 1986 

Ontario Land Corporation (OLC) was incorporated in 1975 as a Crown Corporation without share capital under 
the Ontario Land Corporation Act. The Corporation manages 26,200 hectares of land acquired for land banking and 
development purposes, and 19,700 mortgages and 5,700 land leases issued under various housing programs. OLC is a 
partner with Canada Mortgage and Housing Corporation (CMHC) in certain land and mortgage programs, and earns 
administration fees for managing CMHC's interest in them. The Corporation is also a partner with various 
municipalities in certain mortgage programs. 

The statements include the Corporation's proportionate share of the individual assets, liabilities, revenues and 
expenses of partnerships. No amounts are included in respect of salaries, benefits, or administrative expenses, as these 
are absorbed by the Ministry of Housing 

The Corporation administers certain housing incentive programs as an agent of the Province. Advances under 
these programs are reflected in the Public Accounts, and are not included in the accounts of the Corporation. 

Revaluation of Assets and Forgiveness of Debt 

In the Provincial Budget of October 1985, the Treasurer of Ontario announced • that the Corporation's 
landholdings would be written down to reflect current appraised value and then transferred to appropriate ministries 
or sold as market conditions permit. The budget further stated that the Corporation's mortgage portfolio would be 
written down to reflect existing market conditions, and that divestiture would proceed in a planned and business-like 
manner. 

The Corporation subsequently initiated a series of appraisals and reviews of both its lands and commercial 
properties and its mortgage portfolio. The lands, whether for sale or leased to homeowners, and the commercial 
properties were written down to the lower of cost or appraised value, and the amount of debt due to the Treasurer of 
Ontario was reduced to equal the adjusted land values. The evaluation of the mortgage portolio indicated that a loss 
could be incurred on the sale of certain portions, and the carrying value and the corresponding debt were similarly 
reduced. 

In anticipation of the transfer of these lands to ministries of the Province, the Treasurer then expensed all 
remaining land-related debt. This was done in accordance with Government accounting policy under which physical 
assets held by ministries are carried at nil book value. The Corporation has classified the amount so forgiven as 
Contributed Surplus. 



PUBLIC ACCOUNTS, 1985-86 111 

ONTARIO LAND CORPORATION 

Summary of Significant Accounting Policies — Concluded 
March 31, 1986 

Real Estate 

Real estate consists of land inventory, land leased to homeowners, residential properties acquired upon default of 
mortgage loans, and commercial properties. 

Land inventory cost consists of acquisition costs, planning and development costs, and ongoing carrying costs net 
of any rental revenue received. Where such cost was greater than appraised value as at March 31, 1986, the asset 
value has been reduced to the appraised value. 

Land leased to homeowners represents the Corporation's interest in lots on which homes have been built. 
Effective March 31 , 1986, the carrying value of these assets was reduced to reflect the actual lease yield. A lessee may, 
at his option, purchase and acquire title to the land. 

Acquired property cost consists of the unpaid loan balances together with operating costs net of rents received. 
These properties are subsequently sold with the intention of recovering the value of the mortgages. 

The net book value of commercial properties was reduced to equal the appraised value at March 31, 1986. 

Depreciation of the commercial properties is recorded using the sinking fund method over a 40-year life for the 
properties. The sinking fund method provides a depreciation charge which increases at a rate compounded at 4% per 
annum, which is sufficient to fully depreciate the buildings over their anticipated useful lives. 

Where land inventory is owned by the OLC/CMHC Partnership, interest is capitalized at rates set by CMHC. 
Interest is not capitalized on land wholly owned by the Corporation. 

Mortgages and Loans 

Mortgages and loans are carried at the amount due including interest and property taxes paid on behalf of the 
mortgagor, less an allowance for losses due to defaults. The book value of certain portions of the mortgage portfolio 
have been reduced to the estimated realizable value. 

Cash and Marketable Securities 

Marketable securities are carried at cost plus accrued interest. 

Income Recognition 

Income from the sale of real estate is recognized when title passes to the purchaser. 

In previous years the Corporation sold individual lots and took back non-interest bearing deferred mortgages as 
part of the sales proceeds. A portion of the gain on each sale, equal to the amount of such mortgage, was deferred. 
The deferred gains are taken into income at the time when mortgage repayment commences. 



112 



PUBLIC ACCOUNTS, 1985-86 



ONTARIO LAND CORPORATION 

Notes to Financial Statements 
March 31, 1986 



1. REAL ESTATE 



1986 



1985 



(Corporation's Proportionate Share) 



($'000) 



Land under development 154 

Land held for development or sale 25,247 

Land leased to homeowners 4,218 

Acquired residential properties 143 

Commercial properties 2 



276,778 



Transactions during the year were: 



Balance, March 31, 1985 

Reacquisitions and settlements 

Development costs 

Capitalized interest 

Carrying costs 

Rent recoveries 

Depreciation 

Disposals 

Cost of sales 

Writedown of assets 

Balance, March 31, 1986 



Land Leased to Acquired 

Inventory Homeowners Properties 



Commercial 
Properties 







($'000) 


471,522 

1,248 

4,184 

239 


34,331 


7,161 
1,512 


3,432 
(4,173) 


= 


686 
(967) 


(15,097) 
(212,988) 


(830) 
(11,000) 


(3,382) 



3,758 



112 



(93) 



(2,877) 



248,367 



22,501 



5,010 



900 



($'000) 



Hectares 


2,415 


14,850 


Hectares 


245,952 


456,672 


Lots 


22,501 


34,331 


Properties 


5,010 


7,161 


Properties 


900 


3,758 



516,772 



Total 



516,772 

2,760 

4,296 

239 

4,118 

(5,140) 

(93) 

(3,382) 

(15,927) 

(226,865) 



276,778 



The writedown of $226,865,000 represents the revaluation of these assets as outlined in the Summary of Significant 
Accounting Policies. 



2. MORTGAGES AND LOANS 

Residential mortgages and agreements for sale: 

Insured under the National Housing Act 

Uninsured (net of 1.5% allowance) 

Total (average interest rate 9.77%; 1985 — 10.30%) 
Non-interest bearing deferred mortgages 
Builders' mortgages 
Municipalities and other 
Ontario Development Corporation 
Other receivables 

Less: Deferred gains arising from non-interest 
bearing deferred mortgages 
Writedown of mortgages 



The writedown of $39,730,000 represents the revaluation of certain residential mortgages as outlined in the Summary 
of Significant Accounting Policies. 



1986 


1985 


($'000) 


($'000) 


36,055 


45,589 


347,338 


399,387 


383,393 


444,976 


20,184 


23,267 


7,375 


8,780 


10,468 


10,762 


316 


424 


67 


215 


421,803 


488,424 


20,184 


23,267 


39,730 


— 


361,889 


465,157 



PUBLIC ACCOUNTS, 1985-86 113 

ONTARIO LAND CORPORATION 

Notes to Financial Statements — Continued 
March 31, 1986 



3. CASH AND MARKETABLE SECURITIES 



Cash and short-term investments 

Securities maturing 1987 to 2005 
(market value $40,252,000; 1985 — $37,500,000) 38,427 38,215 

86,257 75,959 



1986 


1985 


($'000) 


($'000) 


47,830 


37,744 



($'000) 

179,357 

39,730 

249,267 




468,354 




1986 


1985 


($'000) 


($'000) 


323,075 


476,961 

390,718 

4,622 


323,075 


872,301 



4. LONG-TERM DEBT — TREASURER OF ONTARIO 

The assets of the Corporation are financed mainly by loans from the Treasurer of Ontario. These loans are 
repayable as funds are realized from the assets. On March 31, 1986, the Treasurer of Ontario eliminated 
$468,354,000 of the Corporation's indebtedness as outlined in the Summary of Significant Accounting Policies. 
Details of this elimination are: 

Applied to writedown of land 

Applied to writedown of mortgages 

Now reflected as Contributed Surplus 



Details of the remaining debt are: 

Interest bearing — Average rate 9.05% (1985 — 9.23%) 

Non-interest bearing 

Non-interest bearing to March 31, 1990 



LONG-TERM DEBT — CMHC 

(a) Debt due to CMHC is repayable under two debentures due December 31, 2001. The weighted average interest 
rate is 8.93% (1985 — 8.93%). Principal repayments are as follows: 

($'000) 

Year Ending March 31, 1987 3,011 

1988 3,281 

1989 3,576 

1990 3,898 

1991 4,251 
Subsequent to 1991 81,912 

99,929 

(b) The Corporation has established a debt retirement fund to provide for payment of the CMHC debentures. The 
elements of the fund are included under the appropriate classifications in the Balance Sheet. Details of the 
fund are: 



Cash and marketable securities 

Residential mortgages 

Acquired residential properties 



6. OTHER REVENUES 



Deferred gains realized 

Administration and sundry fees 

Rent from commercial properties 

Adjustment of mortgages and acquired property allowances 



1986 
($'000) 


1985 
($'000) 


63,108 
27,921 


56,652 
35,566 

24 


91,029 


92,242 


1986 
($'000) 


1985 
($'000) 


3,083 

1,930 

190 

2,139 


2,327 
1,321 
100 
(490) 


7,342 


3,258 



114 PUBLIC ACCOUNTS, 1985-86 

ONTARIO LAND CORPORATION 

Notes to Financial Statements — Concluded 
March 31, 1986 

7. INTEREST 

Treasurer of Ontario 

CMHC 

Capitalized to land inventory 



8. OTHER EXPENSES 



Operating expenses of commercial properties 

Depreciation of commercial properties 

Miscellaneous 



9. EXTRAORDINARY ITEM 



1986 
($'000) 


1985 
($'000) 


41,843 
9,350 


49,404 
9,580 


51,193 
(239) 


58,984 
(340) 


50,954 


58,644 


1986 
($'000) 


1985 
($'000) 


300 

93 
28 


264 
87 
46 


421 


397 



As outlined in the Summary of Significant Accounting Policies, the Corporation revalued certain of its assets and 
concurrently the Treasurer of Ontario reduced its loan receivable. The net amount of the revaluation absorbed by 
the Corporation is as follows: 

($'000) 

Total Writedown of Assets 266,595 

Less: Forgiveness of related long-term debt 219,087 

47,508 



10. MORTGAGE GUARANTEE FUND 

The Corporation maintains a Mortgage Guarantee Fund which was established to satisfy any liability arising out of 
guarantees given for specific mortgages provided by private sector lenders. The outstanding balance of the 
mortgages so guaranteed is $8,036,000 (1985 - $11 ,290,000). 

Details of the fund are: 

(i) Fund Continuity from Inception 

Fee revenue from borrowers 

Interest income 

Net gain on guarantee operations 



1986 


1985 


($'000) 


($'000) 


828 


828 


1,801 


1,556 


2,629 


2,384 


8 


7 


2,637 


2,391 


122 


71 


2,063 


1,809 


410 


511 


42 


— 


2,637 


2,391 



(ii) Fund Assets 

Cash 

Marketable securities (market value $2,021,000; 1985 - $1,620,000) 

Mortgages receivable 

Due from Ontario Land Corporation 



11. SUBSEQUENT EVENT 

It is intended that Ontario Land Corporation will be dissolved by March 31, 1987. Its assets and liabilities will be 
transferred at no cost to the Ministry of Government Services or such other provincial ministries and agencies as 
considered appropriate. 

11. COMPARATIVE FIGURES 

Comparative figures have been reclassified to conform with the March 31, 1986 presentation. 



PUBLIC ACCOUNTS, 1985-86 115 

ONTARIO LAND CORPORATION 

To the Ontario Land Corporation and 
to the Minister of Housing: 

I have examined the balance sheet of Ontario Land Corporation as at March 31, 1986 and the statements of 
earnings, contributed surplus, retained earnings and changes in financial position for the year then ended. My 
examination was made in accordance with generally accepted auditing standards, and accordingly included such tests 
and other procedures as I considered necessary in the circumstances. 

In my opinion, these financial statements present fairly the financial position of the Corporation as at March 31, 
1986 and the results of its operations and the changes in its financial position for the year then ended in accordance 
with the policies described in the Summary of Significant Accounting Policies, applied on a basis consistent with that 
of the preceding year. 

In accordance with section 29 of the Ontario Land Corporation Act, a report on the audit has been made to the 
Corporation and to the Minister. 



<7L/ 



Toronto, Ontario, D.F. Archer, F.C.A. 

July 8, 1986. Provincial Auditor. 






116 PUBLIC ACCOUNTS, 1985-86 

ONTARIO LOTTERY CORPORATION 

Balance Sheet 
as at March 31, 1986 

ASSETS 



Current assets 

Cash 

Prize funds 

Due from Interprovincial Lottery Corporation 

Accrued interest 

Accounts receivable 

Prepaid expenses 



LIABILITIES 

Current liabilities 

Prize money unclaimed 

Net profit/proceeds due to the Treasurer of Ontario (notes 3 and 4) 

Accounts payable and accrued liabilities 

Due to Government of Canada (note 5) 

Deferred income (note 1(b)) 



See accompanying notes to financial statements. 



On behalf of the Board: 



1986 


1985 


($000's) 


($000's) 


32,277 


20,570 


41,856 


43,596 


3,019 


3,925 


800 


455 


8,260 


3,225 


38 


313 


86,250 


72,084 



41,856 


43,596 


7,834 


4,137 


19,950 


16,667 


3,000 


3,000 


13,610 


4,684 


86,250 


72,084 




/OtQzl&^l 



Director Director 



To the Board of Directors of the Ontario Lottery Corporation and 
to the Minister of Tourism and Recreation. 

I have examined the balance sheet of Ontario Lottery Corporation as at March 31 , 1986 and the statements of op- 
erations and net profits/proceeds due to the Treasurer of Ontario for the year then ended. My examination was made 
in accordance with generally accepted auditing standards, and accordingly included such tests and other procedures as 
I considered necessary in the circumstances. 

In my opinion, these financial statements present fairly the financial position of the Corporation as at March 31, 
1986 and the results of its operations for the year then ended in accordance with the accounting policy described in 
Note 1(a) to the financial statements, applied on a basis consistent with that of the preceding year. 

A report on the audit has been made to the Corporation and to the Minister. 



<?*y 



Toronto, Ontario, D. F. Archer, F.C.A. 

August 1, 1986. Provincial Auditor. 



PUBLIC ACCOUNTS, 1985-86 



117 



ONTARIO LOTTERY CORPORATION 

Statement of Operations 
for the year ended March 31, 1986 



Cash ticket sales 

Free tickets 

Less commissions — retailers and distributors 

Prizes 

Lottario 

Instant — cash 

— free tickets 

Wintario — cash 

— free tickets 

Cost of tickets (note 2) 

Lotto 6/49 

Provincial 

Super Loto — cash 

— free tickets 



Operating expenses 

Payment to Government of Canada (note 5) 

Administration and other expenses 

Equipment and building 

Advertising 

Ticket printing 

Operating income 

Interest 

Net profit/proceeds for the year 



1986 
($000's) 
946,449 

61,381 


1985 
($000's) 

759,452 
52,522 


1,007,830 
75,399 


811,974 
60,612 


932,431 


751,362 


98,389 
80,882 
19,466 

57,741 
33,055 


105,053 

39,603 

7,920 

64,380 

35,196 


289,533 


252,152 


173,007 

22,217 

17,348 

8,860 


112,674 

22,897 

18,409 

9,406 


221,432 


163,386 


25,666 

24,557 
24,517 
20,684 
11,755 


15,918 
21,625 
22,070 
22,074 
10,046 


107,179 


91,733 


314,287 
6,410 


244,091 
5,486 


320,697 


249,577 



See accompanying notes to financial statements. 



118 PUBLIC ACCOUNTS, 1985-86 

ONTARIO LOTTERY CORPORATION 

Statement of Net Profits/Proceeds due to the 

Treasurer of Ontario 

for the year ended March 31, 1986 



Balance, beginning of year ... 

Net profit/proceeds for the year 

Lotto 6/49 

Lottario 

Instant 

Wintario 

Provincial 

Super Loto 



Less payments to the Treasurer of Ontario on account of net profits/proceeds: 

Lotto 6/49 (note 4) 

Lottario (note 3) 

Instant (notes 3) 

Wintario (note 3) 

Provincial (note 4) 

Super Loto (note 4) 



Balance, end of year 

Lotto 6/49 

Lottario 

Instant 

Wintario 

Provincial . . . . 
Super Loto . . . 



1986 


1985 


($000's) 


($000's) 


4,137 


4,560 


156,908 


98,615 


59,128 


66,900 


58,087 


26,819 


19,923 


28,618 


14,636 


15,745 


12,015 


12,880 


320,697 


249,577 


155,000 


98,000 


59,000 


67,000 


57,000 


26,000 


20,000 


29,000 


14,000 


16,000 


12,000 


14,000 


317,000 


250,000 


2,732 


824 


340 


212 


2,704 


1,617 


1 


78 


1,523 


887 


534 


519 


7,834 


4,137 



See accompanying notes to financial statements. 



Notes to Financial Statements 
March 31, 1986 

1. SIGNIFICANT ACCOUNTING POLICIES 

(a) Basis of accounting 

The Corporation's financial statements are prepared in accordance with generally accepted accounting princi- 
ples except for fixed assets which are written off to operations at the time of acquisition. 

(b) Deferred income 

Revenues received net of expenses incurred for draws held subsequent to March 31st are deferred. 

2. PROVINCIAL, SUPER LOTO AND LOTTO 6/49 

The Provincial, Super Loto and Lotto 6/49 lotteries are joint undertakings by all Provinces acting through the In- 
terprovincial Lottery Corporation, a company whose shares are held by Her Majesty the Queen in right of Prov- 
inces. Ontario Lottery Corporation is the regional marketing organization for these games in Ontario. The Corpo- 
ration purchases tickets for the three games from the Interprovincial Lottery Corporation and manages their sale 
throughout the Province. 

The cost of tickets is composed of Ontario's proportional share of prizes based on the number of tickets sold, plus 
their proportional share of the operating expenses net of interest income of the Interprovincial Lottery Corpora- 
tion. 



PUBLIC ACCOUNTS, 1985-86 119 

ONTARIO LOTTERY CORPORATION 

Notes to Financial Statements — Concluded 
March 31, 1986 

3. NET PROFITS — WINTARIO, LOTTARIO AND INSTANT 

Pursuant to section 9 of the Ontario Lottery Corporation Act, the net profits of the Corporation are payable into 
the Consolidated Revenue Fund of the Province. 

4. NET PROCEEDS — PROVINCIAL, SUPER LOTO AND LOTTO 6/49 

Pursuant to Order in Council 226/83, the net proceeds of the Corporation from Interprovincial Lottery Corpora- 
tion games are payable into the Consolidated Revenue Fund of the Province to be held in trust. 

5. PAYMENTS TO GOVERNMENT OF CANADA 

An agreement made in August 1979 between the Government of Canada and the Provinces stipulated that the 
Government of Canada would withdraw from the sale of lottery tickets effective December 31, 1979. Effective 
January 1 , 1980 the agreement required the Provinces to remit quarterly to the Government of Canada the sum of 
$6 million, appropriately adjusted to reflect the effects of inflation. The Provinces agreed to share this cost based 
on a formula which took into account the population and disposable income. Ontario's share of the payment for 
the fiscal year ended March 31, 1986 amounted to $13.5 million. 

On June 3, 1985, a second agreement made between the Government of Canada and the Provinces specified that 
the Government of Canada would refrain from reentering the field of gaming and betting. The agreement re- 
quired the Provinces to remit to the Government of Canada $100 million to be paid in three equal installments on 
or before December 31, 1985, 1986 and 1987. The Provinces have agreed to share these payments based on the 
formula used for the first agreement. Ont