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0 1620 0749 0681 


public 
accounts 
1983-84 


volume 1 — financial statements 



MANITSBA 


for the year ended March 31, 1984 


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GOV 

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MA F P91 
1983/ 

1984 ;v.l 

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UNIVERSITATIS 

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public 
accounts 
1983-84 


volume 1 — financial statements 


MANITOBA 


for the year ended March 31, 1984 





Digitized by the Internet Archive 
in 2017 with funding from 
University of Alberta Libraries 


https://archive.org/details/publicaccounts01mani_3 

UNIVERSITY library 
UNIVERSITY OF ALBERTA 


TO THE HONOURABLE PEARL McGONIGAL 

Lieutenant-Governor of the Province of Manitoba. 

May It Please Your Honour: 

The undersigned has the honour to present the Public Accounts of the Province of Manitoba 
for the year ended 31 st March, 1 984. 


Office of the Minister of Finance, 
16th November, 1984. 


VIC SCHROEDER 
Minister of Finance 
















5 


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TABLE OF CONTENTS PAGE 

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INTRODUCTION TO THE PUBLIC ACCOUNTS OF MANITOBA. 7 

REPORT OF THE PROVINCIAL AUDITOR . 9 

ACCOUNTING POLICIES-STATEMENT AND APPLICATION . 11 

SECTION 

FINANCIAL STATEMENTS 1 

— for the year ended March 31,1984 . 

SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 2 

— as at March 31, 1984 . 

DIRECT AND GUARANTEED DEBT STATEMENTS 3 

— Bonds, Debentures and Other Long Term Debt. 

— Sinking Funds . 

— Borrowing Authority. 

DETAILED REVENUE AND EXPENDITURE STATEMENTS 4 

— Revenue Accounts... 

— Expenditure Accounts . 

— Information provided under Statutory Requirement . 

TRUST FUND STATEMENTS 5 


OTHER FUNDS 

— The Manitoba Text Book Bureau 

— The Northern Affairs Fund . . . . 


6 






























INTRODUCTION TO THE PUBLIC ACCOUNTS OF MANITOBA 


The Public Accounts of the Province of Manitoba are prepared by statutory requirement, in accordance 
with the Financial Administration Act, which is Chapter F55 of the Continuing Consolidation of the 
Statutes of Manitoba. 

The Public Accounts are organized as follows: 

VOLUME 1 - FINANCIAL STATEMENTS: 

Accounting Policies are detailed at the beginning of this volume. 

Section 1 includes the main Financial Statements for the year ended March 31, 1984. 

Section 2 includes the Schedules which provide the supporting detail for the Assets and Liabilities as 
shown on the statement of Operating Fund Assets and Liabilities as at March 31, 1984. 

Section 3 reports on the debt of the Province, both direct and guaranteed. 

Section 4 provides detailed Revenue and Expenditure statements on the operation of the Government. 

Section 5 provides information on the Trust Operations of the Government, including detailed Trust 
Fund Statements. 

Section 6 outlines the operation of other miscellaneous funds. 

VOLUME 2 - SUPPLEMENTARY INFORMATION: 

This volume provides details of Salaries and Wages paid to Employees, Cash Paid to Corporations, 
Firms, Individuals, Municipalities, Cities, Towns and Villages and Payments from Departmental Appropria¬ 
tions during the fiscal year. 


Vic Schroeder 
Minister of Finance 















9 


REPORT OF THE PROVINCIAL AUDITOR 
ON THE CONSOLIDATED FUND FINANCIAL STATEMENTS 
IN THE PUBLIC ACCOUNTS OF MANITOBA 


I report that the Consolidated Fund financial statements together with the supporting data and explana¬ 
tory notes included in the Public Accounts have been examined under my direction for the fiscal year 
ended March 31, 1984. The examination was made in accordance with generally accepted auditing 
standards and included such inquiries, tests and other procedures as were considered necessary to enable 
me to report as required by section 14 of The Provincial Auditor's Act. 

The subtotal on the statement of Summary of Revenue and Expenditure for the fiscal year ended March 
31,1 984 stated as Excess of Expenditure Over Revenue of $428,949,282 ($434,647,385 for March 31, 
1983) compares with the final amount shown in last year's statement and consistently reflects the 
excess of expenditure over revenue in accordance with the stated accounting policies. The final amount 
shown in this year's statement stated as Net Operating Deficit of $165,461,188 for the year ended 
March 31,1 984 ($1 96,658,643 for March 31,1 983) does not take into account such major operating 
costs as either the depreciation of capital assets or a sinking fund provision for the repayment of debt and, 
therefore, does not realistically reflect the net operating deficit. As a result, I am not in a position to agree 
with the fairness of this presentation. 

The accounting policies — Application II Expenditure states: "The Allowance for Losses on Realization 
of Assets is not charged to an appropriation. This amount, which represents an estimate of the change in 
recoverable value of the loans, advances and investments in Crown Corporations, Agencies, Boards and 
Commissions during the fiscal year, is not shown on the Statement of Revenue and Expenditure. It is 
reported on the statement that discloses the Excess of Liabilities Over Recorded Assets unless there is a 
legal realization of the loss, in which case the final write off of the loan, advance or investment will be 
disclosed after the operating results on the Summary of Revenue and Expenditure. The final write off of 
the loan, advance or investment will be detailed as to the year in which the allowance was recorded". 
Investments in the Manitoba Forestry Resources Ltd. of $51,270,793, for which an allowance was 
previously provided, were written off by Order-in-Council dated November 30, 1983. This amount, which 
was written off, was not disclosed as an addition after the operating results on the Summary of Revenue 
and Expenditure but in Note 1 of this statement. The amount written off was reflected in the statement of 
Excess of Liabilities Over Recorded Assets as a prior years' adjustment. 

In my opinion, except for the matters referred to in the preceding two paragraphs, the Consolidated 
Fund financial statements, together with the supporting data and explanatory notes in the Public Ac¬ 
counts, fairly present information in accordance with the accounting policies of the Government stated in 
the Public Accounts on a basis consistent with that of the preceding year, except for the adjustments for 
public schools support grants, provincially collected taxes and payments under the Insulation Loan Pro¬ 
gram as explained in Accounting Policies Application Vl-a) b) and c). I agree with the accounting adjust¬ 
ments. The effect of these adjustments on a retro-active basis is a reduction of the excess of expenditure 
over revenue for the year ended March 31, 1984 by $12,095,532. 


October 31, 1984, 
Winnipeg, Manitoba. 


W. K. Ziprick, C.A., 
Provincial Auditor. 




















GOVERNMENT OF THE PROVINCE OF MANITOBA 
ACCOUNTING POLICIES —STATEMENT AND APPLICATION 


11 


STATEMENT 

The basic accounting policies followed by the Government 
of Manitoba, which have been applied in the preparation of 
these Public Accounts, are summarized below. These poli¬ 
cies have been developed and are applied in accord with 
the provisions of the Financial Administration Act, which 
is Chapter F55 of The Continuing Consolidation of The 
Statutes of Manitoba. Further information regarding their 
application to the financial transactions of the Government 
is provided in the section entitled "Application". 


I. THE ACCOUNTING ENTITY 

The financial transactions of the Government are 
recorded in "The Consolidated Fund ". The activities 
of The Consolidated Fund are divided into the "Oper¬ 
ating Fund", which records the operational activities 
of the Government, and the "Trust Fund", which 
records the trust administration function. 

Financial statements prepared for the "Operating 
Fund" report amounts received as Government reve¬ 
nue, expenditure on Government programs, the lend¬ 
ing and investment of Government funds and the bor¬ 
rowing and repayment of debt. Financial statements 
prepared for the "Trust Fund" report the activities in 
the various categories of trust money administered by 
the Government. 

The financial operations of the provincial Crown Cor¬ 
porations, Agencies, Boards and Commissions are re¬ 
flected in The Consolidated Fund to the extent that: 

1) They receive money from or pay money to the 
Government. 

2) Any deficits they incur are adjusted against the 
amounts loaned, advanced or invested in them by 
the Government. 


II. CASH BASIS OF ACCOUNTING 
A REVENUE 

i) Revenue, with the exception of provincially 
collected tax revenue, shared-cost receipts 
and Canada-Manitoba Fiscal Arrangements, 
is ordinarily recorded on a cash basis. Ac¬ 
cordingly, all money received by Depart¬ 
ments on or before March 31 is included in 
the revenue for the fiscal year, provided that 
it is deposited with the Minister of Finance 
prior to the fifteenth day of April, immedi¬ 
ately following. 

ii) Provincially collected taxes received by the 
Government in April with respect to collec¬ 
tions made by Agents during March are 
recorded as revenue for the fiscal year just 
ended. These amounts are recorded as an ac¬ 
count receivable from these Agents as at 
March 31. 


iii) Money received pursuant to shared-cost 
agreements and arrangements that extend 
over more than one fiscal year is recorded as 
revenue in each fiscal year in proportion to 
the related expenditure made in the respec¬ 
tive year. Accordingly, the uncollected bal¬ 
ance of the shared-cost claims related to the 
fiscal year being reported will be included in 
the revenue of that fiscal year. 

iv) Revenue and expenditure are recorded in 
gross amounts (referred to as the Gross Ac¬ 
counting Concept) with the exception of the 
Municipal Share of Individual and Corporation 
Income Taxes, which is paid to Municipalities 
in accordance with the Provincial-Municipal 
Tax Sharing Act and is not recorded as reve¬ 
nue by the Government. 

v) Recoveries from Crown Corporations and 
Government Agencies of the debt servicing 
costs on self-supporting debt and certain in¬ 
vestment income are recorded as a reduction 
of Public Debt expenditure. 

B EXPENDITURE 

Expenditure is recorded on a cash basis, modified 
to allow an additional forty-five days after the end 
of the fiscal year for the processing of payments 
pertaining to that fiscal year. Salaries and wages, 
however, are charged to the fiscal year in which 
they are paid. As well, an accrual is made to 
March 31st for interest payable on bonds, deben¬ 
tures and other long term debt. 

III. ASSETS AND LIABILITIES 

1. The assets and liabilities reported in the financial 
statements are financial claims consisting of as¬ 
sets which are claims by the Government on 
other parties and liabilities which are claims by 
other parties on the Government. 

2. Expenditure for the acquisition and/or construc¬ 
tion of physical assets together with inventories 
and other deferred expenditures is not considered 
to differ from any other service to the Public and 
accordingly is treated as operating expenditure of 
the year in which the expenditure is made. Since 
such expenditure does not represent financial 
claims on others, it is not reported as an asset at 
fiscal year-end. This does not negate the fact that 
the Government has substantial holdings of phys¬ 
ical assets such as buildings, highways, educa¬ 
tion and health facilities, which may tend to ap¬ 
preciate in value over time. 

3. Amounts loaned, advanced or invested in Crown 
Corporations, Agencies, Boards and Commis¬ 
sions are subject to annual revaluation. An Allow¬ 
ance For Losses On Realization Of Assets is pro¬ 
vided and is adjusted annually to reflect the 
estimated change in value of these assets. 



12 


4. Bonds, debentures and other long term debt are 
recorded as liabilities at the par value of such se¬ 
curities and any discount, premium or commis¬ 
sion expense is treated as an expenditure of the 
year in which it is incurred. For foreign issues, the 
par value is converted to Canadian Funds at the 
exchange rate in effect at the date of issue, or the 
actual conversion rate of the proceeds. Sinking 
funds are maintained in accordance with the legal 
requirements of the debt instruments and the 
Financial Administration Act. 

IV. GUARANTEED AND INDIRECT LIABILITIES 

In addition to having direct debt, the Government also 
acts as a guarantor of securities issued by various 
other entities. The debt guaranteed pertaining to 
Crown Corporations, Agencies, Boards and Commis¬ 
sions is largely self-supporting. Other guaranteed debt 
for schools, universities and hospitals is serviced in 
whole or in part from appropriations of the Consoli¬ 
dated Fund. Legislation requires the maintenance of 
Sinking Funds for the retirement of the debt of most 
Crown Corporations, Agencies, Boards and Commis¬ 
sions. These Sinking Funds are maintained by the Min¬ 
ister of Finance through annual contributions from the 
Crown Corporation, Agency, Board or Commission to 
whom the debt applies and are held in the Trust Fund. 

Other Contingent Liabilities that result from other fi¬ 
nancial activities of the Government are also reported 
annually in the Public Accounts. 

APPLICATION 

The following outlines the application of these accounting 

policies to the financial transactions of the Government: 

!. REVENUE 

The revenue of the fiscal year is generally the amount 
received during the fiscal year. Exceptions are made 
for provincially collected taxes, shared-cost receipts, 
and Revenue from the Government of Canada, which 
are subject to the following additional practices: 

a) Provincially collected taxes received by the Gov¬ 
ernment in April with respect to collections made 
by Agents during March are recorded as revenue 
for the fiscal year just ended. These amounts are 
recorded as an account receivable from these 
Agents as at March 31. 

b) Where, pursuant to an agreement or arrange¬ 
ment, money is received in advance relating to 
projects for which expenditure is to be made in 
more than one fiscal year, the money is deemed 
to have been received in each fiscal year in pro¬ 
portion to the related expenditure made in the re¬ 
spective fiscal year. A statement of the amounts 
not taken into Revenue (Deferred Revenue) is in¬ 
cluded in Section 4 of the Public Accounts. 

c) It is the practice to show the uncollected balance 
of claims related to shared-cost agreements with 
the Government of Canada as an accounts receiv¬ 
able at March 31. This accrual is made in order 
that the revenue from this source is recorded in 
proportion to the related expenditure incurred in 
the fiscal year. 


d) An additional practice is in effect regarding reve¬ 
nue from the Government of Canada under the 
Canada-Manitoba Fiscal Arrangements. The ac¬ 
counts are kept open until June 30 to reflect any 
adjustments to this revenue for the fiscal year just 
ended that the Government of Manitoba may be¬ 
come aware of before that date. Since this is the 
Government's largest single source of revenue, 
this practice is considered necessary to show the 
financial condition of the Government in the most 
accurate manner possible. 

II. EXPENDITURE 

The expenditure of the fiscal year is essentially the 
payments made from appropriations during the fiscal 
year and for a subsequent forty-five day period after 
March 31. The accounts remain open during this 
period to allow processing time for expenditure per¬ 
taining to the fiscal year just ended. 

An exception to this procedure is made for the interest 
cost on the long-term debt of the Government. In this 
regard, an accrual is made to March 31 st for the inter¬ 
est payable on bonds, debentures and other long term 
debt. In the case of foreign issues, the accrual is based 
on the exchange rate that was recorded at the time of 
debt issue. There is no provision made for the fluctua¬ 
tion of foreign currencies between the debt issue 
dates and the interest payment dates. 

The Allowance For Losses On Realization Of Assets is 
not charged to an appropriation. This amount, which 
represents an estimate of the change in recoverable 
value of the loans, advances and investments in 
Crown Corporations, Agencies, Boards and Commis¬ 
sions during the fiscal year, is not shown on the State¬ 
ment of Revenue and Expenditure. It is reported on the 
statement that discloses the Excess of Liabilities Over 
Recorded Assets unless there is a legal realization of 
the loss, in which case the final write off of the loan, 
advance or investment will be disclosed after the op¬ 
erating results on the Summary of Revenue and Ex¬ 
penditure. The final write off of the loan, advance or 
investment will be detailed as to the year in which the 
allowance was recorded. 

Payments made by the Government for the purposes 
of acquiring property or physical assets are classified 
in a separate category of expenditure called “Expendi¬ 
tures Related to Capital Assets" and are defined as 
follows: 

a) Expenditures for property of all kinds, both real 
property and chattels, purchased or self-con¬ 
structed for use by Government that are deemed 
to have an economic life in excess of one year. 

b) Expenditures for projects or activities which entail 
major renewals, modification or modernization by 
own labour forces or on behalf of the Govern¬ 
ment. The expenditures should significantly pro¬ 
long the expected economic life of the asset. 

c) The principal portion of a debt repayment when 
the debt was incurred to acquire a physical asset 
and the acquisition cost of the physical asset was 
not previously reflected in the consolidated fund 
as an expenditure. 



13 


d) Grants or assistance payments to municipalities, 
school divisions, external agencies, commercial 
organizations and private individuals which are 
known to be for the purchase, construction or 
improvement of physical assets. 

III. ASSETS AND LIABILITIES 

The statement of Assets and Liabilities is prepared in 

accordance with the following practices: 

1. TEMPORARY INVESTMENTS 

This category includes securities held as a result 
of the investment of the Government's cash flow 
and is generally comprised of money market in¬ 
struments such as term deposits and negotiable 
securities which are intended to be held for a 
short term. All investments are shown at cost. 

2. ADVANCES AND OTHER RECEIVABLES 

Advances to Crown Corporations, Agencies, 
Boards and Commissions, which are generally in¬ 
terest bearing, are shown under this heading as 
well as financial claims on the Government of 
Canada and other parties. Amounts due within 
one year of the statement date are shown as 
"Current Amounts" and all others are classified 
as "Not Current". Balances under the advances 
category are not separated into a current portion 
and non-current portion even though repayment 
schedules may exist for some of these items. The 
Sinking Funds provided by Crown Corporations, 
Agencies, Boards and Commissions for repay¬ 
ment of the debt issued to fund advances to these 
entities are deducted from the advances. 

Certain of the Crown Corporations are charged 
with a responsibility for administering Govern¬ 
ment programs for which they receive funds from 
Government appropriations. These funds are ap¬ 
plied by the Corporation towards the program 
administration cost, including, in some cases, a 
portion of the interest they are charged on these 
advances. The principal repayment and/or inter¬ 
est charges for certain of the advances are depen¬ 
dent on total or partial funding from future appro¬ 
priations of the Operating Fund. 

3. LONG-TERM INVESTMENTS 

The majority of the Province's long-term invest¬ 
ments consist of shares and debentures of Crown 
Corporations. These investments are carried at 
cost which does not reflect the realizable value of 
the investments. Any decrease in the estimated 
realizable value is provided for in the Allowance 
For Losses On Realization Of Assets, which is 
described in the next paragraph. 

4. ALLOWANCE FOR LOSSES ON REALIZATION 
OF ASSETS 

An allowance is provided for decreases in the 
value of loans, advances and investments and is 
adjusted annually for changes that may occur in 
the estimated realizable value of these assets. 
The allowance is intended to provide for the accu¬ 
mulated deficits of the Crown Corporations, 
Agencies, Boards and Commissions in which the 
Government has invested money by way of loans, 
advances or purchases of shares. The valuation is 


based on the most recent audited financial state¬ 
ments applicable to the fiscal year being reported 
that are available at the time of publication of the 
Public Accounts. If the Government has more 
than one type of investment in an organization 
(eg. common shares, preferred shares and deben¬ 
tures), the accumulated deficit is assigned 
against the investments in order of priority on 
liquidation. 

5. SERIAL DEBENTURES OF SCHOOL DIVISIONS 
AND DISTRICTS, TRANSFERRED FROM THE 
MANITOBA SCHOOL CAPITAL FINANCING 
AUTHORITY 

The School Capital Financing Authority Act was 
repealed effective April 1, 1 983 at which date all 
investments and money held by the Authority, as 
well as debt payable by the Authority, were as¬ 
sumed by the Government. The investments 
transferred to the Government consist of serial 
debentures issued by school divisions and dis¬ 
tricts for which the Government is primarily res¬ 
ponsible for repayment. Accordingly, an annual 
appropriation is made in the Consolidated Fund to 
cover the principal and interest costs of these 
debentures. 

The cash drawn from this appropriation for the 
required annual principal repayments is trans¬ 
ferred to the Province's sinking fund where it will 
be used for repayment of the debt assumed from 
the authority. A similar treatment would be ac¬ 
corded any proceeds from the sale of the school 
debentures. 

6. EXCESS OF LIABILITIES OVER RECORDED 
ASSETS 

This account represents the difference between 
liabilities which are financial claims owing by the 
Government, and recorded assets, which are 
financial claims receivable by the Government. 
Since the physical assets and materials invento¬ 
ries of the Government do not constitute a finan¬ 
cial claim receivable by the Government, they are 
not considered in the determination of this bal¬ 
ance. 

7. AMOUNT OWING TO TRUST FUND 

A large portion of this money has been deposited 
with the Minister of Finance in accordance with 
the terms of the legislation regulating the man¬ 
agement of sinking funds and surplus cash of 
Crown Corporations, Agencies, Boards and Com¬ 
missions, but is not specifically invested. Such 
deposits are accorded a market rate of interest. 

8. BANK OVERDRAFT AND PROMISSORY NOTES 

This category represents the net overdraft in Gov¬ 
ernment bank accounts adjusted for cheques is¬ 
sued prior to and not presented for payment at 
March 31 and for cash in transit. Short term 
promissory notes are issued in lieu of increasing 
bank overdraft or liquidating investments to ac¬ 
commodate fluctuations in the cash flow cycle 
and are therefore considered together with the 
bank overdraft. Cheques issued subsequent to 
March 31 but chargeable to the fiscal year just 
ended are described in the next category. 



14 


9. ACCOUNTS PAYABLE, ACCRUED CHARGES 
AND FUNDS SUBJECT TO CALL 

Cheques issued during the forty-five day period 
after March 31, in payment for goods and serv¬ 
ices pertaining to the fiscal year just ended are 
shown as accounts payable rather than as out¬ 
standing cheques. 

Accrued charges represent the accrual of interest 
on provincial securities. 

Funds subject to call consist in part of money re¬ 
ceived from the Government of Canada that will 
not be taken into revenue until earned. This was 
earlier described as Deferred Revenue in para¬ 
graph 1 b). As well, this category includes the lia¬ 
bility for uninvested cash belonging to the Provin¬ 
cial Sinking Fund. This cash is designated as part 
of the Provincial Sinking Fund and must be kept 
available for investment. 

10. BONDS, DEBENTURES AND OTHER LONG TERM 
DEBT 

This category includes bonds, debentures, se¬ 
cured loans from the Government of Canada, 
treasury bills and notes. Securities issued in 
Canadian Funds are recorded at par value. Securi¬ 
ties issued in foreign funds are recorded at the 
Canadian Dollar equivalent of the par value based 
on the actual conversion of the proceeds or at the 
exchange rate in effect at the date of issue if con¬ 
version does not take place at issue date. Securi¬ 
ties payable in foreign funds issued for the pur¬ 
pose of refunding other issues payable in the 
same currency are recorded at the Canadian Dol¬ 
lar equivalent of the par value at the date of issue. 

The Government is required, by legislation, to de¬ 
termine the Canadian Dollar equivalent of provin¬ 
cial securities issued in foreign currencies or units 
of monetary value at March 31st of each year. 
The amount determined must be published in the 
Public Accounts as information regarding the cur¬ 
rent valuation of this foreign debt. This statement 
is included in Section 3 of the Public Accounts. 

11. SINKING FUNDS PROVIDED 

Sinking Funds are maintained in accordance with 
the legal requirements of the debt instruments 
and the Financial Administration Act. Money is 
allocated annually to these sinking funds on the 
following basis: 

a) A sum equal to 3% of the aggregate amount 
of general purpose debt, in Canadian Dollars, 
outstanding at the end of the preceding fiscal 
year; and 

b) All earnings derived from investing the sink¬ 
ing fund. 

In addition principal repayments of advances 
which are funded by the issue of provincial securi¬ 
ties are deposited to the sinking fund provided 
that the principal repayments are made prior to 
the maturity date of such securities. 

The total shown for sinking funds also includes 
sinking fund money provided by Crown Corpora¬ 
tions, Agencies, Boards and Commissions in 
respect to debt incurred on their behalf by the 
Government. 


12. DEBENTURES ISSUED UNDER FINANCIAL 
ASSISTANCE AGREEMENTS 

Bonds, debentures and other securities include 
debentures issued under agreements with the 
Credit Union Stabilization Fund and Les Fonds de 
Securite des Caisses Populaires whereby these 
organizations received advances in the form of 
provincial debentures which are required to be 
cancelled at maturity. The purpose of this ar¬ 
rangement was to provide for financial assistance 
to the aforementioned entities during the term of 
the debentures consistent with the interest pay¬ 
able on these debentures. 

IV. TRUST FUNDS 

The Trust Fund is divided into two primary divisions, 
Administered Trusts and Custodial Trusts. Those 
trusts where the Government has the responsibility 
for the administration and for investment of the trust 
are considered Administered Trusts. Those trusts 
where the Government responsibility is custodial in 
nature and there is little or no administration responsi¬ 
bility are considered Custodial Trusts. Generally, the 
responsibility for investment of a Custodial Trust is 
that of the depositor. A statement of Assets and Lia¬ 
bilities for the Trust Fund is included in the Public 
Accounts showing the assets and liabilities for Admin¬ 
istered Trusts. Details of Custodial accounts are set 
out in a note to the statement of Assets and Liabilities. 
Administered Trusts are divided into five categories: 

1. Sinking Funds—This category includes sinking 
fund contributions deposited with the Minister of 
Finance by Crown Corporations, Agencies, 
Boards and Commissions in respect of their direct 
debt. 

2. Funds on Deposit For Investment—Funds surplus 
to the immediate cash requirement of Crown Cor¬ 
porations, Agencies, Boards and Commissions 
are deposited for investment with the Minister of 
Finance. Although certain of these deposits are 
covered by specific investments in the Trust 
Fund, the majority of these funds are invested 
with the Minister of Finance and interest is paid at 
market rates in accordance with the term of the 
investment. 

3. Banking Facility Accounts—These accounts are 
operated for those Crown Corporations, Agen¬ 
cies, Boards and Commissions who bank with the 
Minister of Finance. 

4. Operating Trusts—Certain trusts are established 
where legislation or agreements require receipts 
and related expenditure to be kept separate from 
Government revenue and expenditure. These 
"designated trusts" may, in some cases, be used 
for programs similar to those operated from ap¬ 
propriated funds but are kept separate because a 
trust requirement has been established. A sepa¬ 
rate Statement of Receipts and Payments is pre¬ 
pared for each of these operating trusts and is 
published in the Trust Fund section of the Public 
Accounts. 

5. Miscellaneous Trusts—This category contains 
trust accounts resulting from the sundry deposit 
of cash and/or securities with the Government. 



15 


V. CHANGES IN FINANCIAL POSITION 

A statement presenting the changes in the Govern¬ 
ment's financial position during the fiscal year is in¬ 
cluded in Section 1 of the Public Accounts. For pur¬ 
poses of this statement, working capital is defined to 
include the following: 

a) Cash 

b) Temporary Investments 

c) Current portion of advances and other receivables 

Minus 

d) Amounts owing to Trust Fund 

e) Bank overdraft and promissory notes 

f) Accounts payable, accrued charges and funds 
subject to call 

VI. CHANGES IN ACCOUNTING POLICY 

Section 10 of the Financial Administration Act requires a 
statement of any change in the accounting policies of the 
Government from those followed in the preceding fiscal 
year. The changes for the fiscal year ended March 31, 
1 984 were as follows: 

a) A change was made in the accounting treatment 
for provincially collected tax revenue to recognize 
the amounts collected by Agents in March which 
are not remitted to the Government until the fol¬ 
lowing month. Accordingly, the taxes received in 
April, 1 984 with respect to collections by Agents 
in March, 1 984 amounting to $46,507,502 have 
now been recorded as an account receivable at 
March 31, 1984 and have been included in the 
related revenue accounts for the 1983-84 fiscal 
year. In order to accommodate the transition from 
the cash basis previously followed for recording 
this revenue, an adjustment of $40,467,716 was 
made through the Excess of Liabilities Over 
Recorded Assets Account. This amount repre¬ 
sents remittances from Agents in April, 1983 


with respect to collections by them in March, 
1983. 

b) Historically, school expenditures incurred be¬ 
tween January 1 and March 31, which are recov¬ 
erable from the Province and financed by school 
divisions from bank loans, have not been rec¬ 
orded as accounts payable at fiscal year end. To 
correct this inequity the Provincial Auditor has for 
several years recommended that payments to 
school divisions be accelerated to reflect these 
costs more accurately in the Government's ac¬ 
counts in the fiscal year in which they were in¬ 
curred. During the 1983-84 fiscal year the 
Government acted to resolve this problem and to 
improve the financial disclosure of operating re¬ 
sults. Consequently, payments made in April, 
1983, totalling $72,083,615 which cover ser¬ 
vices provided during the period January to 
March, 1983 have been transferred from the 
Department of Education appropriation to the Ex¬ 
cess of Liabilities Over Recorded Assets Account 
as a prior year adjustment. Offsetting this adjust¬ 
ment are payments made for the comparable 
period in 1 984 amounting to $66,996,489 which 
have now been recorded as an expenditure for the 
1 983-84 fiscal year. 

c) The accounting policy for recording repayments 
under the Insulation Loan Program (C.H.E.C. Pro¬ 
gram) was changed effective April 1, 1983. Pre¬ 
viously, administrative costs were deducted from 
the repayments and the balance credited as 
principal repayment against the outstanding ad¬ 
vances without any allowance for interest 
charges. In 1983-84, the administrative costs 
amounting to $297,481 were paid from an appro¬ 
priation in the Department of Energy and Mines 
and interest on the aggregate amount of ad¬ 
vances outstanding, in the amount of 
$ 1,266,101 was deducted from the payments re¬ 
ceived prior to determining the amount of princi¬ 
pal repayment. 







































SECTION 1 


IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIMIIIIIIIIIIIIIIIIHHIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII1IIIIIIIHIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII 


FINANCIAL STATEMENTS 
FOR THE YEAR ENDED 


MARCH 31, 1984 



















1-3 


SECTION 1 

IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIMIIIIIIIIIIIIIIimillllllllllllllllllllllllllllllllllMIIIIIIIIIIIIIIIMIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII 

TABLE OF CONTENTS PAGE 

lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll 


FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31, 1984 

— Operating Fund Assets and Liabilities as at March 31, 1984 . 1-5 

— Statement of Changes in Financial Position — Operating Fund for the year ended 

March 31, 1984 . 1-6 

— Summary of Revenue and Expenditure for the year ended March 31, 1984 . 1-7 

— Excess of Liabilities Over Recorded Assets as at March 31, 1984 . 1-8 

— Summary Statement of Debt Transactions for the year ended March 31, 1984 . 1-9 

— Summary Statement of Transactions in Long-Term Investments, Advances and Other 

Receivables for the year ended March 31, 1984 . 1-10 

































FINANCIAL STATEMENTS 


1-5 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
OPERATING FUND ASSETS AND LIABILITIES 
As at March 31, 1984 


(with comparative figures for March 31, 1983) 


ASSETS 


Temporary Investments . 

Advances and Other Receivables: 

Crown Corporations, Agencies, Boards and 
Commissions (Net of related Sinking Funds of 
$88,664,715 at March 31, 1984 and $83,941,123 

at March 31, 1983). 

Government of Canada and Others . 

Long Term Investments . 


LESS: Allowance for Losses on Realization 
of Assets . 

Total Assets . 

Serial Debentures of School Divisions and Districts 
Transferred from The Manitoba School Capital Financing 

Authority . 

Excess of Liabilities over Recorded Assets . 


LIABILITIES 

Amount Owing to the Trust Fund. 

Bank Overdraft and Promissory Notes 
Accounts Payable, Accrued Charges and 
Funds Subject to Call . 


Bonds, Debentures and Other Long Term Debt 
LESS: Sinking Funds Provided 


LESS: Debentures issued under Financial 
Assistance Agreements. 


Total Liabilities 


GUARANTEED AND INDIRECT LIABILITIES 

Securities Guaranteed by the Government, as 
listed on Pages 3-9 to 3-12 

Self-supporting Debt. 

Debt Serviced in Whole or in Part from the 
Consolidated Fund . 


March 31, 1984 

March 31, 1983 

$ 799,686,548 

$ 772,841,573 

2,041,499,514 

129,038,847 

251,238,665 

1,947,392,157 
67,791,846 
247,333,110 

$3,221,463,574 

$3,035,358,686 

131,600,976 

134,955,156 

$3,089,862,598 

$2,900,403,530 

201,162,196 

2,055,189,722 

1,546,707,928 

$5,346,214,516 

$4,447,1 11,458 

$ 469,682,116 
80,472,903 

$ 497,498,324 
18,573,808 

374,704,770 

367,628,030 

$ 924,859,789 

$ 883,700,162 

$4,966,31 1,055 
515,456,328 

$4,005,061,548 

412,150,252 

$4,450,854,727 

$3,592,911,296 

29,500,000 

29,500,000 

$4,421,354,727 

$3,563,411,296 

$5,346,214,516 

$4,447,1 11,458 

$1,624,681,690 

$1,649,019,374 

18,958,129 

238,080,473 

$1,643,639,819 

241,060,666 

$1,887,099,847 

223,420,478 

$1,402,579,153 

$1,663,679,369 


LESS: Applicable Sinking Funds 





















































1-6 


FINANCIAL STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

STATEMENT OF CHANGES IN FINANCIAL POSITION - 
OPERATING FUND 


For the Year Ended March 31, 1984 
(with comparative figures for the year ended March 31, 1983) 


March 31, 1984 

EXCESS OF EXPENDITURE OVER REVENUE .... $428,949,282 

Prior Years' Adjustments 
Provincial Grant Payments to 

School Divisions. $ 72,083,615 

Provincially Collected Tax 

Revenue. (40,467,716) 31,615,899 

Decrease in Reserves for Depreciation and 

Replacement. 

Cash Transfer on Disolution of The Manitoba 
School Capital Financing Authority (Note 1) ... (2,882,424) 


March 31, 1983 

$434,647,385 


1,221,235 


Net Increase in Long Term Investments, 
Advances and Other Receivables in Respect of: 
Crown Corporations, Agencies, Boards and 

Commissions. 

Others. 


Principal repayments on Serial 
Debentures transferred from The 
Manitoba School Capital Financing 
Authority (Note 1). 

NET FINANCIAL REQUIREMENT . . 


$149,283,703 

5,757,225 


$367,454,279 

5,355,854 


$155,040,928 


$372,810,133 


(11,180,380) 143,860,548 


372,810,133 


$601,543,305 


$808,678,753 


FINANCING WAS PROVIDED BY: 


Debt Transactions 

Proceeds of Loans .$1,050,651,583 $909,651,192 

LESS: Retirement of Loans. 304,627,076 127,973,641 

$ 746,024,507 $781,677,551 


LESS: Net Contributions to 

Sinking Funds . 103,306,076 70,803,409 


NET PROCEEDS FROM BORROWING. 642,718,431 

FINANCING EXCEEDED REQUIREMENT . $ 41,175,126 

WORKING CAPITAL (DEFICIENCY) 

BEGINNING OF YEAR . (77,346,128) 

WORKING CAPITAL (DEFICIENCY) END OF YEAR . $ (36,171,002) 


710,874,142 
$ (97,804,611) 

20,458,483 
$ (77,346,128 ) 


NOTE 1: On April 1, 1983, by an Act of the Legislature, The Manitoba School Capital Financing Authority was dissolved 
and all of its assets represented by $212,342,576 of investments in School Division and District Serial Deben¬ 
tures, $2,882,424 in cash and its liabilities represented by $21 5,225,000 of Debentures issued by the Author¬ 
ity and guaranteed by the Government were assumed by the Province. The cash balance and the principal 
repayments received on the investments are to be allocated to the Province of Manitoba Sinking Fund for the 
retirement of the liabilities assumed by the Province. 



































SUMMARY OF REVENUE AND EXPENDITURE 


FINANCIAL STATEMENTS 


1-7 


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1-8 


FINANCIAL STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
EXCESS OF LIABILITIES OVER RECORDED ASSETS 
As at March 31, 1984 


Balance March 31, 1983 . $1,546,707,928 

Prior Years' Adjustments: 

Accounting adjustment regarding Grant Payments 
to School Divisions (Note 1) . $ 72,083,615 

Cancellation in part of preferred shares of 
Manitoba Forestry Resources Ltd. (Note 2). 51,270,793 

Accounting adjustment to record taxes collected and 
held by Agents in March, 1983 (Note 3) . (40,467,716) 82,886,692 

$1,629,594,620 

Excess of Expenditure over Revenue for the fiscal 

year ended March 31, 1984 . 428,949,282 

$2,058,543,902 


DEDUCT: 

Decrease in Allowance For Losses on Realization of Assets 

March 31, 1983 Balance . $134,955,156 

March 31, 1984 Balance . 131,600,976 3,354,180 

Balance March 31, 1984 .. $2,055,189,722 


NOTE 1: This adjustment results from the Government's decision to improve the accounting for pay¬ 
ments to School Divisions so that school expenditures will be reflected in the Government's 
accounts in the fiscal year in which they are incurred. Consequently, payments made in April, 
1983, totalling $72,083,615 which cover services provided during the period January to 
March, 1983, have been transferred from the Department of Education appropriation to this 
account as a prior year adjustment. Offsetting this adjustment are payments made for the 
comparable period in 1984 which have now been recorded as a Public Schools Support 
expenditure for the 1983-84 fiscal year. 

NOTE 2: The initial capital deficit of Manitoba Forestry Resources Ltd. (MFR) representing costs in¬ 
curred in excess of the actual value of the assets of Churchill Forest Industries (CFI) taken over 
by MFR in 1973 has been carried in the accounts of the Government in the form of preferred 
shares of MFR pending conclusion of legal proceedings related to CFI. With legal action 
substantially concluded, the Government, by Order in Council No. 1296/83 dated November 
30, 1983 authorized the write-off of $51,270,793 of MFR's liability to the Government 
representing MFR's capital deficit. This adjustment has been reflected in the Government's 
accounts as a cancellation, in part, of the preferred shares of MFR which were formerly held 
by the Government as long term investments. 

NOTE 3: An inconsistency in the accounting treatment for provincially collected tax revenue was 
adjusted in the 1983-84 fiscal year. Amounts received in April, 1984 with respect to collec¬ 
tions by Agents in March, 1984 are now recorded as an account receivable at March 31, 
1984 and have been included in revenue for the 1983-84 fiscal year. The adjustment of 
$40,467,716 represents amounts received in April, 1983 with respect to collections by 
agents in March, 1983. 



















FINANCIAL STATEMENTS 


1-9 


GOVERNMENT OF THE PROVINCE OF MANITOBA 


SUMMARY STATEMENT OF DEBT TRANSACTIONS 


For the Year Ended March 31, 1984 
(with comparative figures for March 31, 1983) 


PROCEEDS OF LOANS: 

TO PROVIDE FOR: 

General Government Programs . 

The Manitoba Hydro-Electric Board . 

The Manitoba Telephone System . 

Manitoba Forestry Resources Ltd. 

The Manitoba Housing and Renewal Corporation . . 

Manitoba Mineral Resources Ltd. 

Manitoba Beef Stabilization Fund . 

Manitoba Jobs Fund Programs . 

Insulation Loan Program. 

Canadian Co-op Implements Ltd. 

Credit Union and Caisses Populaire Assistance . . . . 

Emergency Interest Rate Relief Program . 

Venture Capital Program . 

Various Municipalities . 

Funding advances previously made to: 

— The Manitoba Agricultural Credit Corporation . . 
— The Manitoba Housing and Renewal Corporation 
— The Manitoba Water Services Board . 

Refunding Matured Provincial Securities Re: 

— General Government Programs . 

— The Manitoba Hydro-Electric Board. 

— The Manitoba Telephone System .. 

Debt Assumed by Province: 

— Transferred from The Manitoba School Capital 
Financing Authority . 

TOTAL PROCEEDS OF LOANS . 

LESS: Debt Assumed by Province . 

Debentures issued under Financial Assistance 
Agreements . 

NET PROCEEDS OF LOANS .. 

RETIREMENT OF LOANS: 

General Government Programs . 

The Manitoba Hydro-Electric Board. 

The Manitoba Telephone System . 

The Manitoba Agricultural Credit Corporation . . . 

Manitoba Data Services . 

Manitoba Development Corporation . 

The Manitoba Housing and Renewal Corporation . 

The Manitoba Water Services Board . 

The University of Manitoba. 

Various Municipalities . 

TOTAL RETIREMENT OF LOANS . 


March 31. 1984 

March 31, 1983 

$ 

506,746,500 

$463,609,672 


84,871,770 

226,739,937 


61,450,000 

65,000,000 


11,217,000 

- 


42,393,404 

- 


5,600,000 

- 


10,000,000 

4,000,000 


55,150,000 

- 


- 

2,050,000 


- 

475,000 


- 

29,500,000 


- 

9,000,000 


1,000,000 

- 


137,813 

1,098,565 


74,671,000 

1,055,459 


7,606,596 

12,281,689 


- 

2,260,870 

$ 

860,844,083 

$817,071,192 


70,252,500 

71,280,000 


116,005,000 

50,800,000 


3,550,000 

- 

$1 

,050,651,583 

$939,151,192 


215,225,000 

- 

$1 

,265,876,583 

$939,151,192 


215,225,000 

- 


- 

29,500,000 

$1 

,050,651,583 

$909,651,192 

$ 

64,405,450 

$ 80,207,779 


183,570,148 

10,927,656 


53,1 15,213 

4,900,784 


- 

10,742,455 


1,248,500 

570,300 


- 

5,033,830 


- 

8,305,710 



6,173,980 


1 32,660 

120,464 


2,155,105 

990,683 

$ 

304,627,076 

$127,973,641 


NOTE 1 : The above represent the financial requirements of the Government that were satisfied through 
the issuance of Bonds, Debentures and Other Long Term Debt. Interim financing, through 
utilization of the Government's line of credit, may have preceded certain of these issues, but is 
not included in the statement. This statement is also exclusive of any debt issued directly by 
any of the Government's Crown Corporations, Agencies, Boards and Commissions. 

NOTE 2: The amounts shown as Total Proceeds of Loans were received from the following sources: 


Debentures... 

Debentures Payable to Receiver General for Canada . 

Treasury Bills and Notes . 

Loans from the Government of Canada . 


March 31. 1984 

$ 836,932,000 
341,630,000 
78,000,000 
9,314,583 
$1,265,876,583 


March 31, 1983 

$801,691,026 

131,555,000 

5,905,166 

$939,151,192 

































































1-10 


FINANCIAL STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

SUMMARY STATEMENT OF TRANSACTIONS IN LONG-TERM 
INVESTMENTS, ADVANCES AND OTHER RECEIVABLES 

For the Year Ended March 31, 1984 
(with comparative figures for March 31, 1983) 

MARCH 31, 1984 


CROWN CORPORATIONS, AGENCIES, BOARDS 

AND COMMISSIONS: 

INCREASES IN ADVANCES AND INVESTMENTS: 

The Manitoba Telephone System . $ 65,000,000 

The Manitoba Hydro-Electric Board. 200,876,770 

The Manitoba Water Services Board . 3,200,000 

The Manitoba Agricultural Credit Corporation . 32,850,000 

Manitoba Development Corporation . 597,000 

The Manitoba Housing and Renewal Corporation. 56,418,225 

Manitoba Forestry Resources Ltd. 149,262,337 

Manitoba Mineral Resources Ltd. 7,017,000 

The Manitoba Oil and Gas Corporation . 5,000,000 

The Manitoba Beef Stabilization Fund .. . 6,000,000 

The Manitoba Hog Producers' Marketing Board . 4,481,694 

Other Crown Corporations, Agencies, Boards 

and Commissions. 3,750,000 

$534,453,026 

REPAYMENTS OF ADVANCES AND INVESTMENTS: 

The Manitoba Telephone System ... $ 53,115,213 

The Manitoba Hydro-Electric Board. 183,570,149 

The Manitoba Water Services Board ... 1,034,972 

The Manitoba Agricultural Credit Corporation . 10,448,015 

Manitoba Development Corporation . 3,120,597 

The Manitoba Housing and Renewal Corporation. 370,115 

Manitoba Forestry Resources Ltd. 123,258,882 

Manitoba Mineral Resources Ltd. 2,800,000 

The University of Manitoba. 141,170 

Other Crown Corporations, Agencies, Boards 
and Commissions. 2,586,618 


$380,445,731 


$154,007,295 

LESS: Net Change in Sinking Funds Provided by 
Crown Corporations or Boards for Repayment of 

Debt Applicable to Advances . 4,723,592 


NET INCREASE IN CROWN CORPORATIONS, AGENCIES, BOARDS 
AND COMMISSIONS .. $149,283,703 


March 31, 1983 


$ 65,000,000 
277,539,937 
2,000,000 
20,150,000 
14,128,197 
12,356,969 
16,920,809 


4,000,000 


3,883,000 

$415,978,912 

$ 4,900,783 

10,927,655 
2,679,452 
8,255,849 
3,000,000 
334,804 


128,191 

2,603,427 

$ 32,830,161 
$383,148,751 


15,694,472 

$367,454,279 









































FINANCIAL STATEMENTS 


1-11 


OTHERS: 

INCREASES IN INVESTMENTS, ADVANCES AND OTHER 
RECEIVABLES: 

Insulation Loan Program . 

Municipal Corporations. 

Emergency Interest Rate Relief Program . 

Canadian Co-operative Implements Ltd. 

Other Loans and Investments . 


REPAYMENTS OF INVESTMENTS, ADVANCES AND OTHER 
RECEIVABLES: 

Insulation Loan Program . 

Municipal Corporations. 

Emergency Interest Rate Relief Program . 

Other Loans and Investments . 


NET INCREASE IN OTHERS 


$ 

5,800,000 

137,813 

3,360,590 

2,975,000 

474,867 

$ 

12,748,270 

$ 

4,538,639 
2,068,311 
26,843 
357,252 

$ 

6,991,045 

$ 

5,757,225 


$ 

4,550,000 

1,098,563 

2,405,471 


118,002 

$ 

8,172,036 

$ 

1,311,820 
1,040,494 


463,868 

$ 

2,816,182 

$ 

5,355,854 


Note: The above summary statement does not include the cancellation, in part, of the preferred shares of 
Manitoba Forestry Resources Ltd. in the amount of $51,270,793. The cancellation of shares resulted 
from the write-off of the initial capital deficit of Manitoba Forestry Resources Ltd. in the accounts of the 
Government as authorized by Order in Council 1296/83. 











































































SECTION 2 


IIIIIIIIIIIIIIIIIIIIHIIillllllllllllllllllllllllllllllllllllillllllllllllllllllllHIIIIIIIIIHIIIIIIIIIIIIIIIMIIIIIIIIIIIIIIIIIIIHIIIMIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIMIIIIIIIIIIIIIIII 


SCHEDULES OF OPERATING FUND 
ASSETS AND LIABILITIES 


AS AT MARCH 31, 1984 






















23 


SECTION 2 

11111111111111111111111111111111111111II11111II11II11M1111111111111II1111II111111111 i 111111111111 s 1111111 i 11111111111M11111 3 11111111 i 11111111! 11 9 j I! I a M i 1 3 11 3 11111111111111111111 ivi MIIII m IM 

TABLE OF CONTENTS PAGE 

lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll 

SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 
AS AT MARCH 31, 1984: 

— Temporary Investments . 2-5 

— Advances and Other Receivables . 2-6 

— Long-Term Investments . 2-9 

— Allowance for Losses on Realization of Assets . 2-10 

— Serial Debentures of School Divisions and Districts, Transferred from the 

Manitoba School Capital Financing Authority. 2-12 

— Excess of Liabilities Over Recorded Assets . 2-13 

— Amount Owing to the Trust Fund . 2-14 

— Bank Overdraft and Promissory Notes. 2-15 

— Accounts Payable, Accrued Charges and Funds Subject to Call . 2-16 

— Bonds, Debentures and Other Long Term Debt . 2-17 

— Sinking Funds Provided . 2-18 

— Debentures Issued under Financial Assistance Agreements . 2-19 

— Other Long Term Financial Arrangements . 2-20 


























SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


2-5 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
TEMPORARY INVESTMENTS 
As at March 31, 1984 

(with comparative figures for March 31, 1983) 


TERM BANK DEPOSITS-AT COST 

Bank of America . 

Bank of British Columbia. 

Bank of Montreal. 

Bank of Nova Scotia. 

Barclay's Bank of Canada. 

Canadian Commercial Bank. 

Canadian Imperial Bank of Commerce 

Citibank Canada . 

National Bank of Canada . 

Royal Bank of Canada. 

Toronto Dominion Bank . 

Union Bank of Switzerland. 


OTHER INVESTMENTS-AT COST 

British Columbia Railway Company Promissory Notes . 
Export Development Corporation Promissory Notes . . 

Government of Canada Treasury Bills. 

Province of Alberta Treasury Bills. 

Province of Alberta Treasury Branch Notes. 

Province of British Columbia Treasury Bills. 

Province of Manitoba Treasury Bills. 

Province of Ontario Treasury Bills. 

Province of Quebec Treasury Bills. 

Province of Saskatchewan Treasury Bills . 

Province of Saskatchewan Promissory Notes. 

Public Schools Finance Board Notes . 

Other. 


March 31, 1984 

$ 5,967,330 

10.237.500 

62.987.500 
74,324,988 

1,992,020 

64,831,395 
9,554,750 
11,112,200 
68,800,108 
63,295,000 


$373,102,791 


$ 2,928,450 

324,578,831 


7,807,760 

68,331,150 

4,783,576 

8,298,040 

4,881,100 

4,900,000 

74,850 

$426,583,757 

$799,686,548 


March 31, 1983 


4,881,350 

29,304,440 

42,147,100 

8,552,900 

3,000,000 

54,500,000 

14,509,800 

78,073,672 

65,668,496 

58,040,270 

$358,678,028 


$ 

7,700,960 

308,959,362 

19,578,850 

4,889,350 

9,766,300 

11,724,760 

28,497,448 

19,853,200 

3,100,000 

93,315 

$414,163,545 

$772,841,573 






































26 


SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
ADVANCES AND OTHER RECEIVABLES 
As at March 31, 1984 

(with comparative figures for March 31, 1983) 


CROWN CORPORATIONS, AGENCIES, BOARDS AND 
COMMISSIONS: 

ADVANCES: 

Manitoba Telephone System. 

Manitoba Hydro-Electric Board. 

Manitoba Water Services Board. 

Manitoba Agricultural Credit Corporation . .. 

Manitoba Agricultural Credit Corporation re: 

The Fisheries Act. 

Manitoba Development Corporation.. . 

Manitoba Housing and Renewal Corporation. 

Manitoba Forestry Resources Ltd. 

Manitoba Trading Corporation. 

Manitoba Text Book Bureau. 

Manitoba Vegetable Producers' Marketing Board. . . . 

Manitoba Crop Insurance Corporation. 

Manitoba Data Services. 

Manitoba Mineral Resources Ltd.. 

Manitoba Beef Stabilization Fund... 

Manitoba Hog Producers' Marketing Board . 

The Liquor Control Commission. 

University of Manitoba ... 


LESS: Sinking Funds Provided for Repayment of 
Applicable Debt (Note 1) 

Manitoba Hydro-Electric Board . 

Manitoba Telephone System. 

Manitoba Housing and Renewal Corporation . 


Net Advances After Deduction of Sinking Funds 
CONDITIONAL GRANT PAYMENTS (NOTE 2): 

Communities Economic Development Fund . . 
Saunders Aircraft Ltd... 


TOTAL CROWN CORPORATIONS, AGENCIES, BOARDS AND 
COMMISSIONS... 


March 31, 1984 


$ 349,617,393 
1,377,767,294 
17,153,628 
192,316,792 

3,300,000 

13,092,100 

132,324,629 

500,000 

4,000,000 

5,373 

2,900,000 

9,744,770 

10,000,000 

4,481,694 

4,500,000 

4,595,402 

$2,126,299,075 


$ 72,398,583 

12,270,194 
3,995,938 


$ 

88,664,715 

$2, 

,037,634,360 

$ 

3,815,221 


49,933 

$ 

3,865,154 

$2, 

,041,499,514 


March 31, 1983 


$ 337,732,606 
1,360,460,673 
14,988,600 
170,514,807 

2,700,000 

15,615,697 

76,276,519 

17,520,000 

500,000 

2,000,000 

11,108 

2,900,000 

10,678,544 

2,583,000 

4,000,000 

4,500,000 

4,736,572 

$2,027,718,126 


$ 

68,222,811 
12,125,078 
3,593,234 

$ 

83,941,123 

$1,943,777,003 

$ 

3,565,221 


49,933 

$ 

3,615,154 


$1,947,392,157 


GOVERNMENT OF CANADA AND OTHERS 


CURRENT AMOUNTS: 


EXPENDITURES RECOVERABLE FROM GOVERNMENT 


OF CANADA: 

Airport Operations and Maintenance. $ 62,281 

ARC Agreement. 414,591 

Beaver Nuisance Control Program . 246 

Bilingualism. 5,116,782 

Canada Assistance Plan. 1 5,553,348 

Canada Manpower Industrial Training Program. 4,490,355 

Canada Student Loan Service Fee .. 90,200 


$ 67,291 

306 
1,133 
4,989,237 
3,313,354 
3,011,710 
90,700 


Carried Forward 


$ 25,727,803 $ 11,473,731 























































SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


27 



March 31. 1984 

March 31, 1983 

Brought Forward . 

$ 

25,727,803 

$ 

11,473,731 

Churchill Redevelopment Agreement . 


- 


146,333 

Citizens Inquiry . 


80,000 


- 

Citizenship and Language Instruction. 


439,807 


409,022 

Citizenship —Textbooks. 


35,267 


23,427 

Court Communicators. 


16,156 


16,922 

Crane River Schools. 


249,440 


- 

Crimes Compensation Program . 


104,720 


103,520 

Emergency Disaster . 


1,046,925 


2,966,226 

Energy Agreement. 


547,661 


378,110 

Energy Bus Agreement . 


3,229 


38,530 

Fairford River Bridge. 


- 


284,026 

Federal/Provincial Agriculture Manpower Agreement . 


18,827 


24,836 

Flood Damage Reduction. 


13,084 


53,312 

French Language Training. 


16,645 


3,780 

General Development Agreement. 


2,332,333 


3,564,493 

Gun Control . 


54,983 


161,227 

Hillridge School . 


29,498 


- 

Indian Children Tuition. 


226,662 


1,776,797 

Joint Emergency Planning. 


89,330 


72,457 

Legal Aid . 


1,787,179 


1,528,133 

Legal Translation. 


231,856 


151,675 

Manitoba Crop Insurance. 


1,120,550 


2,416,571 

Manitoba School For the Deaf. 


10,990 


29,796 

Migratory Waterfowl Program. 


190,598 


226,967 

National Energy Audit Program. 


80,723 


130,911 

Northern Flood. 


11,375 


5,000 

Northern Manitoba Mercury Agreement. 


58,539 


73,555 

Norway House Schools. 


- 


654,469 

Norway House Roads. 


- 


36,455 

Police Commission Project. 


- 


1,700 

Rabies Indemnity Program. 


200 


- 

Refunds for Services. 


23,953 


36,977 

Social Allowance Treaty Indians. 


956,690 


906,639 

Special ARDA . 


25,689 


195,362 

Transportation . 


4,452 


9,800 

Upgrading Ring Dykes . 


30,578 


- 

Urban Transit Assistance Program. 


168,840 


126,287 

Victim Witness Assistance Program. 


8,321 


8,280 

Vocational Rehabilitation of Disabled Persons. 


5,229,018 


2,079,944 

Wanipigow Schools. 


315,109 


505,421 

Ward Maintenance Treaty Indians . 


60,000 


588,963 

Water Development and Drought Proofing. 


126,181 


72,776 

Winnipeg Inner Core Area Agreement. 


71,265 


912,719 

Winter Roads. 


229,572 


85,291 


$ 

41,774,048 

$ 

32,280,440 

OTHER: 





Advances to Employees and Other re: 





Travelling and Other Expenses . 

$ 

572,488 

$ 

520,570 

City of Winnipeg Inner Core Area Agreement. 


71,265 


693,719 

Federal Sales Tax Claims. 


- 


9,634 

Revenue-Provincially Collected Taxes (Note 3) .... 

Refunds Recoverable from Manitoba Public 


46,507,502 


- 

Insurance Corporation. 


11,118 


- 

Sundry Accounts Collectible . 


65,819 


8,100 


$ 

47,228,192 

$ 

1,232,023 




























































2-8 


SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


March 31.1984 March 31.1983 

NOT CURRENT: 

MUNICIPAL CORPORATIONS: 


Advances under the Municipal Works 


Assistance Act. 

$ 5,159,561 

$ 

5,828,040 

Advances to Municipalities re: 




Agricultural Service Centres Agreement. 

6,794,740 


7,955,403 

City of Brandon re: Special Agreement. 

762,792 


817,379 

Interest Free Loan — Local Government District 




of Churchill. 

300,000 


300,000 

Special Municipal Loan Program. 

509,092 


555,861 


$ 13,526,185 

$ 

15,456,683 

OTHER: 




St. Boniface Sanatorium re: 




St. Amant Ward. 

$ 2,007,633 

$ 

2,275,637 

Sherritt Gordon Mines Ltd. re: 




Fox Mine Agreement. 

1,025,239 


1,114,487 

Insulation Loan Program . 

14,053,466 


12,792,105 

Advances re: Work Activity Projects . 

245,000 


235,000 

Emergency Interest Rate Relief Program. 

5,739,218 


2,405,471 

Canadian Co-operative Implements Ltd. 

2,975,000 


- 

Winnipeg Bible College. 

1 50,000 


- 

Venture Capital Program . 

314,866 


- 


$ 26,510,422 

$ 

18,822,700 

TOTAL GOVERNMENT OF CANADA AND OTHERS . . . 

$ 129,038,847 

$ 

67,791,846 

TOTAL ADVANCES AND OTHER RECEIVABLES ...... 

$2,170,538,361 

$2,015,184,003 


NOTE1: These Sinking Funds are provided by Crown Corporations, Agencies, Boards and 

Commissions for repayment of the debt issued to fund advances to these entities. 

NOTE 2: These Grants have the following conditions attached to them: 

a) The Communities Economic Development Fund must use the funds provided for the 
purpose of operating a revolving fund for direct loans. If at any time the revolving fund 
should cease to operate, the residue of the revolving fund shall be paid over to the 
Government of Manitoba. 

b) Any money received from the sale of assets of Saunders Aircraft Ltd. shall be paid over to 
the Government. 

NOTE 3: Represents amounts received in April 1984, with respect to Collections by Agents in March 
1984. In accordance with the Government's accounting policy for provincially collected taxes 
these amounts are considered revenue of the 1983-84 fiscal year. 































SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


29 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
LONG TERM INVESTMENTS 
As at March 31, 1984 

(with comparative figures for March 31, 1983) 


SHARES AND DEBENTURES OF CROWN CORPORATIONS 
(NOTE 1) 

March 31, 1984 

March 31, 1983 

Shares of Manitoba Development Corporation 

500,000 common shares. 

$ 50,000,000 

$ 50,000,000 

Shares of Manitoba Forestry Resources Ltd. 

20,000,000 common shares. 

20,000,000 

20,000,000 

149,022,936, 7% dividend non-cumulative, 
non-participating, non-voting, redeemable, 
preferred shares. 

149,022,936 

60,031,392 

9,000,000, 11 % redeemable, retractable, non¬ 
voting, non-participating, cumulative 
preferred shares. 

9,000,000 


Debentures of Manitoba Forestry Resources Ltd. 

- 

105,738,882 

Shares of Manitoba Mineral Resources Ltd., 

680,000 common shares. 

6,800,000 

_ 

Shares of Manitoba Oil and Gas Corporation 

50,000 common shares. 

5,000,000 

_ 

Shares of Leaf Rapids Town Properties Ltd. 

100 common shares. 

100 

100 

26,210, 8.15% dividend non-cumulative 
redeemable preferred shares . 

2,621,000 

2,621,000 

Debentures of Leaf Rapids Town Properties Ltd. 

4,281,426 

4,428,535 

Shares of Channel Area Loggers Ltd. 

30,000 common shares. 

300,000 

300,000 

Shares of Moose Lake Loggers Ltd. 

30,000 common shares. 

300,000 

300,000 

Shares of A. E. MacKenzie Co. Ltd. 

1145 common shares. 

114,500 

114,500 

Shares of Venture Manitoba Tours Ltd. 

556,000 common shares . .. 

1 


Shares of Manitoba ARC Authority Inc. 

1 common share. 

1 

1 

Shares of North Portage Development Corporation 

1 common share . 

1 

_ 

OTHER INVESTMENTS: 

$247,439,965 

$243,534,410 

Shares of Northland Bank 

42,950 common shares. 

536,875 

536,875 

Shares of Tantalum Mining Corporation of Canada Limited — 
250,000 common shares and 5% Income (Cesium) 
Debentures of Tantalum Mining Corporation 
of Canada Limited — 25% ownership in $2,000,000 
par value debenture. 

3,261,825 

3,261,825 


$251,238,665 

$247,333,1 10 


NOTE 1: Only the fixed interest debentures of Leaf Rapids Town Properties Ltd., in the amount of 
$2,782,849, require an annual interest payment to the Government. The remainder of Invest¬ 
ments are income debentures and shares. 


Investments have been funded mainly through borrowings of the Government. Interest on this 
debt is paid from the Government's appropriations and is reduced by interest received on the 
fixed interest debentures referred to above. 





























2 -io 


SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
ALLOWANCE FOR LOSSES ON REALIZATION OF ASSETS 
As at March 31, 1984 

(with comparative figures for March 31, 1983) 
Amount at Allowance 


ADVANCES TO CROWN CORPORATIONS, 
BOARDS, COMMISSIONS AND AGENCIES: 

March 31, 1984 

March 31, 1984 

March 31, 1983 

Valuation Date 

Manitoba Telephone System . 

$ 349,617,393 

$ 

$ 

March 31, 1984 

Manitoba Hydro-Electric Board. 

1,377,767,294 

- 

- 

March 31, 1984 

Manitoba Water Services Board. 

Manitoba Agricultural Credit 

17,153,628 

3,468,556 

3,795,918 

March 31, 1984 

Corporation . 

Manitoba Agricultural Credit 

Corporation re: 

192,316,792 



March 31, 1984 

The Fisheries Act. 

3,300,000 

- 

- 

March 31, 1984 

Manitoba Development Corporation. 

Manitoba Housing and Renewal 

13,092,100 

7,938,001 

4,414,477 

March 31, 1984 

Corporation . 

132,324,629 

- 

- 

March 31, 1984 

Manitoba Forestry Resources Ltd. . 

- 

- 

17,520,000 

Sept. 30, 1 983 

Manitoba Trading Corporation . 

500,000 

- 

- 

March 31, 1984 

Manitoba Text Book Bureau . 

Manitoba Vegetable Producers' 

4,000,000 

- 

_ 

March 31, 1984 

Marketing Board . 

Manitoba Crop Insurance 

5,373 

- 


June 30, 1 983 

Corporation . 

2,900,000 

- 


March 31, 1984 

Manitoba Data Services .. 

9,744,770 

- 

370,443 

March 31, 1984 

Manitoba Beef Stabilization Fund. 

Manitoba Hog Producers' 

10,000,000 

8,204,103 

3,559,527 

March 31, 1984 

Marketing Board (Note 2). 

4,481,694 

4,481,694 

- 

Dec. 31, 1983 

The Liquor Control Commission. 

4,500,000 

- 

- 

March 31, 1984 

University of Manitoba .. . . . 

4,595,402 

$2,126,299,075" 

$ 24,092,354 

$ 29,660,365 

Mach 31, 1984 


SHARES AND DEBENTURES OF CROWN 


CORPORATIONS: 


Manitoba Development Corporation 
— Common Shares . 

. $ 50,000,000 $ 

26,039,004 

$ 

15,781,977 

March 31, 1984 

Manitoba Forestry Resources Ltd. 

— Common Shares . 

20,000,000 

20,000,000 


20,000,000 

Sept. 30, 1983 

— Preferred Shares . 

158,022,936 

60,394,835 


60,031,392 

Sept. 30, 1983 

— Debentures . 

- 

- 


9,366,922 

Sept. 30, 1983 

Manitoba Mineral Resources Ltd. 

— Common Shares . 

6,800,000 

960,283 



Dec. 31, 1983 

Manitoba Oil and Gas Corporation 
— Common Shares . 

5,000,000 




(Note 3) 

Leaf Rapids Town Properties Ltd. 

— Common Shares . 

100 




March 31, 1984 

— Preferred Shares . 

2,621,000 

- 


- 

March 31, 1984 

— Debentures . 

4,281,426 

- 


- 

March 31, 1984 

Channel Area Loggers Ltd. 

— Common Shares . 

300,000 




March 31, 1984 

Moose Lake Loggers Ltd. 

— Common Shares . 

300,000 




March 31, 1984 

A.E. McKenzie Co. Ltd. 

— Common Shares . 

114,500 

1 14,500 


114,500 

Oct. 31, 1983 

Venture Manitoba Tours Ltd. 

— Common Shares . 

1 




March 31, 1984 

Manitoba Arc Authority Inc. 

— Common Shares . 

1 




March 31, 1984 

North Portage Development Corporation 
— Common Shares . 

1 

_ 


_ 

March 31, 1984 


$ 247,439,965 $ 
$2,373,739,040 $ 

107,508,622 

131,600,976 

$ 

$ 

105,294,791 

134,955,156 






















































SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


2-11 


NOTE 1: 


NOTE 2: 


NOTE 3: 


Advances made to the Manitoba Development Corporation were for the specific purpose of 


providing funds to the following Corporations: 

A.E. McKenzie Co. Ltd. $12,000,000 

Tantalum Mining Corporation of Canada Limited . 592,000 

Destination Manitoba . 500,000 

Winnipeg Racing Ltd. 100 


$13,092,100 


It should be noted that at October 31, 1983 A.E. McKenzie Co. Ltd. had an accumulated 
deficit of $8,052,501 and has been provided for as follows: 


Manitoba Development Corporation —Advances .$ 7,938,001 

A.E. McKenzie Co. Ltd. —Common Shares . 114,500 

$ 8,052,501 


Advances made to the Manitoba Hog Producers' Marketing Board were for the purpose of 
providing funds to The Manitoba Hog Income Stabilization Plan. 

It should be noted that at December 31, 1983, The Manitoba Hog Income Stabilization Plan 
had an accumulated deficit of $4,633,349 which was $151,655 greater than the 
$4,481,694 allowance which was provided. The difference could not be included in the 
allowance because the advances have been fully utilized in this respect. 

Manitoba Oil and Gas Corporation commenced operations January 1, 1 984 and has a Decem¬ 
ber 31,1 984 year end. 















2-12 


SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

STATEMENT OF SERIAL DEBENTURES OF SCHOOL DIVISIONS AND DISTRICTS, 
TRANSFERRED FROM THE MANITOBA SCHOOL CAPITAL FINANCING AUTHORITY 

As at March 31, 1984 

(with comparative figures for March 31, 1983) 

Interest 

Rate % March 31. 1984 March 31, 1983 

5.75 . $ 4,442,069 

7.00 . 4,601,066 

7.50 . 5,458,280 

7.75 . 11,368,555 

8.00 . 10,998,326 

8.25 . 14,917,130 

8.50 . 6,976,948 

9.00 . 6,349,355 

9.25 . 47,077,789 

9.50 . 9,327,313 

9.75 . 16,040,886 

10.25 . 7,095,108 

10.50 . 7,225,774 

10.75 . 41,469,447 

13.00. 7,814,150 


$201,162,196 


NOTE 1: SERIAL DEBENTURES TRANSFERRED FROM THE MANITOBA SCHOOL CAPITAL FINANC¬ 
ING AUTHORITY 

The School Capital Financing Authority Act was repealed effective April 1, 1983 at which 
date all investments and money held by the Authority, as well as debt payable by the Author¬ 
ity, were assumed by the Government. The investments transferred to the Government con¬ 
sist of serial debentures issued by school divisions and districts for which the Government is 
primarily responsible for repayment. Accordingly, an annual appropriation is made in the 
Consolidated Fund to cover the principal and interest costs of these debentures. 

The cash drawn from this appropriation for the required annual principal repayments is trans¬ 
ferred to the Province's sinking fund where it will be used for repayment of the debt assumed 
from the Authority. A similar treatment would be accorded any proceeds from the sale of the 
school debentures. 

























SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


2-13 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
EXCESS OF LIABILITIES OVER RECORDED ASSETS 
As at March 31, 1984 


Balance March 31, 1983 . $1,546,707,928 

Prior Years' Adjustments: 

Accounting adjustment regarding Grant Payments 
to School Divisions (Note 1) . $ 72,083,615 

Cancellation in part of preferred shares of 
Manitoba Forestry Resources Ltd. (Note 2) . 51,270,793 

Accounting adjustment to record taxes collected and 
held by Agents in March 1983 (Note 3) . (40,467,716 ) 82,886,692 

$1,629,594,620 

Excess of Expenditure over Revenue for the fiscal 

year ended March 31, 1984 . 428,949,282 

$2,058,543,902 


DEDUCT: 

Decrease in Allowance For Losses on Realization of Assets 


March 31, 1983 Balance . $134,955,156 

March 31, 1984 Balance . 131,600,976 

Balance March 31, 1984 . 


3,354,180 

$2,055,189,722 


NOTE 1: This adjustment results from the Government's decision to improve the accounting for pay¬ 
ments to School Divisions so that school expenditures will be reflected in the Government's 
accounts in the fiscal year in which they are incurred. Consequently, payments made in April, 
1983, totalling $72,083,615 which cover services provided during the period January to 
March, 1983, have been transferred from the Department of Education appropriation to this 
account as a prior year adjustment. Offsetting this adjustment are payments made for the 
comparable period in 1984 which have now been recorded as a Public Schools Support expen¬ 
diture for the 1983-84 fiscal year. 

NOTE 2: The initial capital deficit of Manitoba Forestry Resources Ltd. (MFR) representing costs incurred 
in excess of the actual value of the assets of Churchill Forest Industries (CFI) taken over by MFR 
in 1973 has been carried in the accounts of the Government in the form of preferred shares of 
MFR pending conclusion of legal proceedings related to CFI. With legal action substantially 
concluded, the Government, by Order in Council No. 1296/83 dated November 30, 1983 
authorized the write-off of $51,270,793 of MFR's liability to the Government representing 
MFR's capital deficit. This adjustment has been reflected in the Government's accounts as a 
cancellation, in part, of the preferred shared of MFR which were formerly held by the Govern¬ 
ment as long term investments. 

NOTE 3: An inconsistency in the accounting treatment for provincially collected tax revenue was ad¬ 
justed in the 1 983-84 fiscal year. Amounts received in April, 1984 with respect to collections 
by Agents in March, 1984 are now recorded as an account receivable at March 31,1984 and 
have been included in revenue for the 1983-84 fiscal year. The adjustment of $40,467,716 
represents amounts received in April, 1983 with respect to collections by agents in March, 
1983. 


















2-14 


SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
AMOUNT OWING TO THE TRUST FUND 
As at March 31, 1984 

(with comparative figures for March 31, 1983) 

March 31, 1984 March 31, 1983 

Amount Advanced From Trust Fund (Note 1). $469,682,11 6 $497,498,324 


NOTE 1: Primarily surplus cash of Crown Corporations, Agencies, Boards and Commissions on deposit 
with the Minister of Finance for investment, but not specifically invested. The Government's 
policy with respect to money management requires that all short-term investments be made in 
the Operating Fund regardless of the source of the money. At any time the aggregate amount 
and average term of short-term investments may or may not equal the aggregate amount and 
average term of the trust funds on deposit with the Government. At March 31, 1983, the 
amount of Temporary Investments exceeded the amount advanced from the Trust Fund by 
$330,004,432. 








SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


2-15 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
BANK OVERDRAFT AND PROMISSORY NOTES 


As at March 31, 1984 

(with comparative figures for March 31, 1983) 

March 31, 1984 March 31, 1983 


Overdraft in Government Bank Accounts (Note 1) . 
Outstanding Cheques (Net of Outstanding Deposits 
and Other Adjustments) (Note 2). 


$18,123,916 $21,882,383 

62,348,987 (7,291,375) 


Overdraft as per Records . 

Sale of Short Term Promissory Notes (Note 1) 


$80,472,903 


$80,472,903 


$14,591,008 

3,982,800 

$18,573,808 


NOTE 1: Order-in-Council 1138/82 authorizes the Minister of Finance to borrow money by the sale of 
promissory notes or by bank line of credit up to an aggregate amount not exceeding 
$350,000,000 at any one time. 

NOTE 2: Cheques issued subsequent to March 31, 1 984 in settlement of accounts payable for goods 
received and services rendered prior to that date are presented as accounts payable rather 
than outstanding cheques. 















2-16 


SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


GOVERNMENT OF THE PROVINCE OF MANITOBA 



ACCOUNTS PAYABLE, ACCRUED CHARGES AND 
FUNDS SUBJECT TO CALL 



As at March 31, 1984 

(with comparative figures for March 31, 1983) 



March 31, 1984 

March 31, 1983 

ACCOUNTS PAYABLE: 

Cheques issued subsequent to March 31, in settlement 
of accounts payable for goods received and services 
rendered prior to that date. 

$122,911,330 

$ 

90,483,100 

Manitoba Savings Bonds Matured but 

Not Presented for Payment. 

1 50,400 


306,200 

Premiums due on Manitoba Savings Bonds. 

276 


276 

Debenture Coupons Due but not Presented. 

304,710 


167,276 

Provision for interest on Debentures due 1st April 
following fiscal year end. 

- 


343,861 

Foreign Exchange Account — U.S. Dollars . 

93,092 


71,917 

Sundry. 

21,558 


44,267 


$123,481,366 

$ 

91,416,897 

ACCRUED CHARGES: 

Interest Accrued on Provincial Debentures, 

Savings Bonds and Treasury Bills, less amounts 
thereof Payable by Utilities. 

$ 96,806,537 

$ 

58,795,056 

FUNDS SUBJECT TO CALL: 

Government of Canada —Advances re: 

Shared-cost programs not yet claimed, viz: 

Airstrips Operation and Maintenance Agreement.... 

Fur Trapper Services. 

Hillridge School. 

Winnipeg Inner Core Area. 

$ 

94,437 

156,067 

33,556 

$ 

16,000 

45,504 

156,067 


$ 284,060 

$ 

217,571 

Amounts due to Provincial Sinking Fund re: 

Uninvested cash (Note 1 ) . 

$154,132,807 

$217,198,506 


$374,704,770 

$367,628,030 


NOTE 1: This amount represents uninvested Sinking Fund cash that is on deposit in the Government 
Bank Accounts and is thereby an amount that is owing to the Sinking Fund. For further 
information, please refer to the schedule of Sinking Funds Provided. 































SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


2-17 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
BONDS, DEBENTURES AND OTHER LONG TERM DEBT 


As at March 31, 1984 

(with comparative figures for March 31, 1983) 

March 31. 1984 


PROVINCE OF MANITOBA 

Debentures . $3,229,840,055 

Savings Bonds. 3,883,600 

Debentures — Receiver General for Canada. 1,453,812,281 

Treasury Bills and Notes. 130,000,000 

Loans From Government of Canada. 148,775,119 

$4,966,311,055 


March 31. 1983 


$2,693,026,205 
4,038,100 
1,113,775,655 
52,065,000 
142,156,588 

$4,005,061,548 














SINKING FUNDS PROVIDED 


2-18 


SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


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NOTE 2: These Sinking Funds have been provided for repayment of the debt used to fund advances to these 
entities and are therefore deducted from both the advance amounts and the applicable debt. 










































SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


2-19 


GOVERNMENT OF THE PROVINCE OF MANITOBA 


DEBENTURES ISSUED UNDER FINANCIAL ASSISTANCE AGREEMENTS 


As at March 31, 1984 

(with comparative figures for March 31, 1983) 


March 31. 1984 March 31, 1983 


DEBENTURES ISSUED UNDER AGREEMENTS WITH: 

Credit Union Stabilization Fund . 

Les Fonds de Securite des Caisses Populaires . . . 


$25,000,000 


4,500,000 


$25,000,000 


4,500,000 


$29,500,000 


$29,500,000 


NOTE: Bonds, Debentures and Other Securities include debentures in the amount of $29.5 million which 
were issued under agreements with the Credit Union Stabilization Fund and Les Fonds de Secu¬ 
rite des Caisses Populaires. Under these agreements the Credit Union Stabilization Fund and Les 
Fonds de Securite des Caisses Populaires received advances of $25.0 million and $4.5 million 
respectively in the form of provincial debentures which are required to be cancelled at maturity in 
settlement of the advances. The debentures remain in the custody of the Province. The purpose 
of these transactions was to provide financial assistance to the aforementioned entities during 
the five year period July 7, 1982 to July 7, 1987. The assistance provided to these entities is 
consistent with the interest provision of 147s % stated for the debentures. The annual assistance 
is charged to an appropriation voted for this purpose in the Department of Co-operative Develop¬ 
ment. 











2-20 


SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


GOVERNMENT OF THE PROVINCE OF MANITOBA 


OTHER LONG-TERM FINANCIAL ARRANGEMENTS 


As at March 31, 1984 


1. HOSPITALS AND PERSONAL CARE HOMES 

Hospitals and personal care homes have obtained financing for capital construction by issuing deben¬ 
tures, or arranging for mortgages or long-term bank loans. The Hospital Capital Financing Authority, 
which was established in 1972, approves the issue of all securities and assists in obtaining an orderly 
market for the sale of the securities to finance these capital expenditures. Although this indebtedness 
is not guaranteed by the Government, funds required for payment of the principal and interest related 
to the approved capital debt incurred for the construction and acquisition of facilities for the provision 
of insured services are included in the expenditure of the Manitoba Health Services Commission. The 
main source of Commission funds is from the Consolidated Fund of the Province of Manitoba. 

As at March 31,1984 the approved outstanding net capital debt of hospitals and personal care homes 
was $227,472,000 in Canadian dollars and $11,950,000 in United States dollars. This includes 
$14,854,000 National Housing Act mortgages which are subsidized by the Canada Mortgage and 
Housing Corporation. 

In addition to the above net outstanding debt, lines of credit up to $99,435,000 have been approved to 
finance projects currently in process. On completion of these projects, the borrowings will be con¬ 
verted to long-term debt. 

2. PUBLIC SCHOOLS 

School Divisions have obtained long term financing for capital construction projects by issuing deben¬ 
tures. Although these debentures are not guaranteed by the Government, funds required for payment 
of the principal and interest related to the capital debt incurred for the construction and acquisition of 
facilities approved by the Public Schools Finance Board are mainly provided from the Consolidated 
Fund of the Province of Manitoba. 

As at December 31, 1983, the outstanding long term debt of School Divisions, after deduction of 
accumulated sinking funds amounted to $220,587,407 of which $219,702,037 represented debt 
issued with Public Schools Finance Board approval and for which funds for debt servicing is provided 
from the Consolidated Fund, and $217,774,597 was held in investment accounts managed by the 
Minister of Finance. 

3. MANITOBA HOUSING AND RENEWAL CORPORATION 

The debt owing to the Canada Mortgage and Housing Corporation by the Manitoba Housing and 
Renewal Corporation is $236,740,734. Although this indebtedness is not guaranteed by the Govern¬ 
ment, under the terms of the subsidy arrangements with Canada, payments are required from appropri¬ 
ations on account of partial servicing of this indebtedness. 

4. MANITOBA WATER SERVICES BOARD 

The debt owing to the Canada Mortgage and Housing Corporation by the Manitoba Water Services 
Board is $2,735,348. Although this indebtedness is not guaranteed by the Government, under the 
terms of the subsidy arrangements with Canada, payments are required from appropriations on ac¬ 
count of partial servicing of this indebtedness. 

5. CIVIL SERVICE SUPERANNUATION FUND AND TEACHERS' RETIREMENT ALLOWANCES FUND 

The Government of Manitoba has a legislative requirement to pay, on a matching basis, one-half of the 
annual pension payments made through the Civil Service Superannuation Fund (with the exception of 
the share payable by Government Agencies for their employees) and the Teachers' Retirement Allow¬ 
ances Fund. The Government's contribution is therefore made on the basis of actual pension payments 
made by these Funds to retired employees. The amounts held in the Funds represent only the employ¬ 
ees' obligation towards the total pension liability. The reserve accounts at December 31,1983 were as 
follows: 


Civil Service Superannuation Fund . . . 
Teachers' Retirement Allowances Fund 

Total . 


Reserves 

$443,156,681 

315,348,450 


$758,505,131 










SCHEDULES OF OPERATING FUND ASSETS AND LIABILITIES 


2-21 


6. THE CRIMINAL INJURIES COMPENSATION BOARD PENSIONS 

In accordance with the Criminal Injuries Compensation Act, the Criminal Injuries Compensation Board 
awards pensions to victims of criminal acts. The pensions are paid from funds provided by the Province 
of Manitoba from the Consolidated Fund. The unfunded present value of the pensions awarded as at 
March 31, 1 984 was determined by the Board to amount to $5,474,71 2 (1983—$4,111,000). 

7. FORWARD FOREIGN EXCHANGE CONTRACTS 

The Province periodically enters into forward foreign exchange contracts with various banks for the 
purpose of purchasing or selling foreign currencies in its debt servicing program. At March 31, 1 984 
contracts covering 125,000,000 Deutsche Marks at an average conversion rate of U.S. $0.36944 and 
U.S. $2,031,650 at an average conversion rate of Can. $ 1.2754 had been entered into for settlement 
in the 1984-85 fiscal year. 





















SECTION 3 


IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIMIIIIIIIIIIHIIIIIIIIIIIIIIIIIIIIIIIIIIimilllllllllllllllllllllllllllMIIIIIIIIIIIIIIIHIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII 


DIRECT AND GUARANTEED 
DEBT 


STATEMENTS 









SECTION 3 


llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll 
TABLE OF CONTENTS PAGE 

llllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll 

DIRECT AND GUARANTEED DEBT STATEMENTS 
BONDS, DEBENTURES AND OTHER LONG TERM DEBT 

— Bonds, Debentures and Other Long Term Debt Outstanding as at March 31, 1984 .... 3-5 

— Statement of Valuation and Purpose of Bonds, Debentures and Other Long Term 

Debt Outstanding as at March 31, 1984 . 3-7 

— Securities Guaranteed by the Province and Other Contingencies as at March 31, 1984 . 3-9 

— Statement of Changes in Bonds, Debentures and Other Long Term Debt during the 

year ended March 31, 1984 . 3-13 

SINKING FUNDS 

— Sinking Fund Investments as at March 31, 1984 . 3-16 

— Sinking Fund Transactions for the year ended March 31,1 984 . 3-18 

BORROWING AUTHORITY 

— Statement of Outstanding Borrowing Authority as at March 31, 1984 . 3-19 













DIRECT AND GUARANTEED DEBT STATEMENTS 


3-5 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
BONDS, DEBENTURES AND OTHER LONG TERM DEBT OUTSTANDING 


Call 

Series Date of Maturity Date 


As at March 31, 1984 

Year of Interest 
Issue Rate (%) 


Amount Outstanding 
as at March 31, 1984 


Debenture Loans 

(A) Payable in Canadian Dollars: 


10A 

Apr. 

30, 1984-85 

(1980) 

1975 

9.25 

$ 

6,000,000 



10Z 

Mar. 

31, 1985-99 


1979 

10.125 


4,687,960 



AD 

May 

15, 1986 


1983 

10.35 


100,000,000 



CU 

July 

7, 1987 


1982 

14.875 


29,500,000 



11M 

Oct. 

13, 1987 


1982 

13.25 


150,000,000 



11G 

Mar. 

25, 1988 


1982 

15.75 


75,000,000 



10V 

Dec. 

1,1988 


1978 

9.75 


75,000,000 



11D 

Mar. 

31, 1991 


1981 

13.75 


110,000,000 



11J 

Mar. 

31,1992 


1982 

15.25 


40,000,000 



11R 

Mar. 

15, 1993 


1983 

11.75 


275,000,000 



9R 

Oct. 

1, 1993 

(1989) 

1973 

8.75 


31,000,000 



9G 

Jan. 

1, 1996 

(1993) 

1966 

5.75 


10,000,000 



10T 

May 

15, 1998 

(1993) 

1978 

9.75 


16,700,000 



11A 

Aug. 

1, 1999 

(1996) 

1979 

10.25 


20,000,000 



9X 

Dec. 

5, 1999 

(1989) 

1974 

10.00 


20,000,000 

$ 

962,887,960 

(B) Payable in U.S. Dollars: 








10B 

Apr. 

30, 1984-85 

(1980) 

1975 

9.25 

$ 

6,110,400 

(a) 


7M 

Nov. 

15, 1984 

(1974) 

1959 

5.25 


19,016,198 

(c) 


10X 

May 

1,1986-89 

(1984) 

1979 

9.625 


57,097,674 

(b) 


10W 

Mar. 

15, 1989 


1979 

9.50 


89,450,600 

(d) 


11L 

Sept. 

29, 1989 


1982 

13.75 


122,741,073 

(j) 


11N 

Nov. 

15, 1989 


1982 

11.75 


153,407,000 

(k) 


AA 

June 

15,1990 


1983 

10.50 


123,081,000 

(j) 


11 E 

July 

1, 1991 


1981 

14.75 


179,861,085 

(h) 


9J 

Nov. 

1, 1993 

(1983) 

1968 

6.875 


53,613,647 

(b) 


9K 

Apr. 

1, 1994 

(1984) 

1969 

7.875 


37,692,104 

(e) 


9U 

May 

1, 1994 


1974 

8.375 


23,445,900 

(f) 


9M 

Nov. 

15, 1994 

(1984) 

1969 

8.875 


53,734,680 

(b) 


9Z 

Apr. 

1,1995 


1975 

8.375-9.00 


30,049,500 

(g) 


10D 

Nov. 

15, 1995 


1975 

8.875-9.625 


20,137,500 

(0 


11H 

Mar. 

15, 1997 

(1994) 

1982 

14.75 


242,600,800 

(i) 

1,212,039,161 

(C) Payable in Swiss Francs: 








10G 

Mar. 

15, 1985-88 


1976 

7.375 

$ 

25,025,050 

(P) 


AC 

Nov. 

1, 1988 

(1986) 

1983 

5.625 


116,700,000 

(n) 


11F 

Feb. 

22, 1992 

(1988) 

1982 

7.00 


63,760,000 

(m) 


10L 

May 

12, 1992 

(1983) 

1977 

5.50 


29,901,600 

(q) 


IIP 

Nov. 

4, 1992 

(1987) 

1982 

5.625 


56,127,800 

(m) 


11Q 

Mar. 

1, 1993 

(1988) 

1983 

5.25 


60,180,000 

(m) 


10R 

May 

18, 1993 

(1984) 

1978 

4.00 


50,854,410 

(r) 


AB 

Nov. 

1, 1993 

(1988) 

1983 

5.50 


58,350,000 

(m) 

460,898,860 

(D) Payable in European Units of Account: 






9L 

June 

17, 1984-89 

(1980) 

1969 

7.00 

$ 

6,480,000 

(s) 


10E 

Dec. 

8, 1985 

(1980) 

1975 

9.25 


33,418,494 

(t) 

39,898,494 


(E) Payable in Japanese Yen: 


10J 

Feb. 

28, 1985-87 

(1983) 

1977 

8.60 

$ 35,520,000 

(u) 

10Q 

Jan. 

30, 1985-90 

(1984) 

1978 

6.70 

61,899,525 

(v) 

11V 

Apr. 

26, 1988-93 

(1988) 

1983 

8.70 

51,540,000 

(w) 

11K 

July 

30, 1988-92 

(1988) 

1982 

8.60 

75,317,505 

(X) 

11U 

June 

24,1989-93 

(1989) 

1983 

8.10 

76,920,000 

(X) 

AE 

Mar. 

18, 1990-94 

(1990) 

1984 

7.50 

84,975,000 

(X) 


Carried Forward 


$3,061,896,505 


References 

( 1 ) 

( 2 ) 

( 1 ) 

(3) 


(4) 

(5) 


( 6 ) 

(9) 

(10) 










3-6 


DIRECT AND GUARANTEED DEBT STATEMENTS 


Call Year of Interest 
Series Date of Maturity Date Issue Rate (%) 


Amount Outstanding 

as at March 31, 1984 References 


Brought Forward 


$3,061,896,505 


(F) Payable in Deutsche Marks: 


ION 

July 

1, 1984 

1977 

6.50 

$ 67,577,550 

(y) 

11T 

May 

1,1993 

1983 

7.375 

100,366,000 

(z) 167,943,550 


Total Debentures ...... 




$3,229,840,055 

Savings Bonds (Payable in Canadian Dollars): 




9S 

June 

1, 1986 

1976 

9.50 

$ 998,400 


10S 

June 

1,1987 

1977 

8.25 

1,179,000 


IIS 

June 

1,1988 

1978 

8.75 

1,083,500 


12S 

July 

1,1989 

1979 

9.50 

622,700 

3,883,600 


Debentures Payable to Receiver General for Canada 
(Payable in Canadian Dollars): 


CPP 

Various 

1986-2004 

1966-84 

5.29-17.51 

$1,433,421,000 


GC 

Various 

1984-1999 

1973-79 

6.51-10.75 

1 1,013,085 


MW 

Various 

1984-1998 

1965-69 

5.25-5.625 

5,159,561 


TP 

April 

1,1984-1998 

1975-78 

6.7654-9.9448 

4,218,635 

1,453,812,281 


Treasury Bills (Payable in Canadian Dollars): 

3 Various 1984 1984 Nil $ 130,000,000 130,000,000 (8) 


Loans from the Government of Canada Under Special Agreements 


(Payable in Canadian Dollars): 

Hydro Transmission Line Agreement . $ 141,068,937 

Agricultural Service Centres Agreement . 6,943,390 

Brandon Special Area Agreement . 762,792 


Total Bonds, Debentures and Other Long Term Debt 


148,775,119 
$4,966,311,055 


Notes: 

The Canadian Dollar Equivalent at time of issue of: 


(a) 

6,000,000 

U.S. Dollars 

(n) 

200,000,000 

Swiss Francs 

(b) 

50,000,000 

U.S. Dollars 

(P) 

64.000,000 

Swiss Francs 

(c) 

20,000,000 

U.S. Dollars 

(q) 

72,000,000 

Swiss Francs 

(d) 

75,000,000 

U.S. Dollars 

(r) 

90,000,000 

Swiss Francs 

(e) 

35,000,000 

U.S. Dollars 

(s) 

6,000,000 

European Units of Account 

(f) 

24,000,000 

U.S. Dollars 

(t) 

26,415,000 

European Units of Account 

(g) 

30,000,000 

U.S. Dollars 

(u) 

9.6 Billion 

Japanese Yen 

(h) 

150,000,000 

U.S. Dollars 

(v) 

1 3.5 Billion 

Japanese Yen 

(i) 

200,000,000 

U.S. Dollars 

(w) 

10 Billion 

Japanese Yen 

(j) 

100,000,000 

U.S. Dollars 

(X) 

1 5 Billion 

Japanese Yen 

(k) 

125,000,000 

U.S. Dollars 

(y) 

150,000,000 

Deutsche Marks 

(m) 

100,000,000 

Swiss Francs 

(z) 

200,000,000 

Deutsche Marks 


References: 

1. The Province may issue additional debentures under authority of the Lieutenant-Governor-in-Council. 

2. Redeemable at the option of the holder on March 31, 1987. 

3. $15,000,000 called for redemption on August 1, 1984 by registered holders. 

4. Redeemable at the option of the holder on May 1, 1986. 

5. Redeemable at the option of the holder on April 1, 1985. 

6. Redeemable at the option of the holder on or after June 17, 1984. 

7. Held by and callable at par at the option of the Minister of Finance of Canada on 6 months notice. 

8. 91-day Treasury Bills issued to the public in the amount of $10,000,000 weekly. 

9. The Province has entered into a currency exchange agreement for the conversion of 12 billion of this Japanese Yen 
liability to $52.5 million U.S. Dollars, thus changing the Province's foreign exchange risk on that portion of this issue 
from Japanese Yen to U.S. Dollars through maturity. 

10. The Province has entered into a currency exchange agreement for the conversion of this Japanese Yen liability to 
$59.6 million U.S. Dollars, thus changing the Province's foreign exchange risk of this issue from Japanese Yen to U.S. 
Dollars through maturity. 


















DIRECT AND GUARANTEED DEBT STATEMENTS 


3 7 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
STATEMENT OF VALUATION AND PURPOSE OF BONDS, DEBENTURES 
AND OTHER LONG TERM DEBT OUTSTANDING 


As at March 31, 1984 
(in thousands) 


Canadian 

Dollar 



Equivalent 

Exchange 

Canadian 

Foreign 


at Date of 

Rate as at 

Dollar 

Exchange 

Valuation of Debt 

Par Value Issue 

March 31, 1984 

Valuation 

Fluctuation 

Direct Debt Payable in: 

Canadian Dollars . 

. 2,699,359 $2,699,359 

$1.00 

$2,699,359 

$ 

U.S. Dollars. 

. 1,035,000 1,212,039 

1.2765 

1,321,178 

109,139 

Swiss Francs . 

. 826,000 460,899 

0.5933 

490,066 

29,167 

European Units of Account. 

. 32,415 39,898 

1.5117 

49,002 

9,104 

Japanese Yen (Note 1). 

. 78,100,000 386,172 

0.005549 

433,377 

47,205 

Deutsche Marks. 

. 350,000 167,944 

0.4921 

172,235 

4,291 

Total Direct Debt . 

. $4,966,311 


$5,165,217 

$198,906 


Guaranteed Debt Payable in: 

Canadian Dollars . 

640,421 $ 640,421 

$1.00 

$ 640,421 

$ 

U.S. Dollars. 

926,000 930,904 

1.2765 

1,182,039 

251,135 

Swiss Francs . 

160,000 56,114 

0.5933 

94,928 

38,814 

Deutsche Marks. 

45,000 13,779 

0.4921 

22,145 

8,366 

Pounds Sterling . 

1,149 2,422 

1.835 

2,108 

(314) 

Total Guaranteed Debt. 

$1,643,640 


$1,941,641 

$298,001 

Total Direct and Guaranteed Debt . 

. $6,609,951 


$7,106,858 

$496,907 

Purpose of Debt 

General Government Programs 

$2,848,618 


$2,938,851 

$ 90,233 

Other: 

The Manitoba Hydro-Electric Board . 

. $2,792,943 


$3,150,919 

$357,976 

The Manitoba Telephone System . 

. 551,655 


597,711 

46,056 

The Manitoba Agricultural Credit Corporation . . . 

. 160,067 


161,245 

1,178 

The Manitoba Housing and Renewal Corporation 

. 109,037 


110,501 

1,464 

Manitoba Jobs Fund Programs. 

. 55,150 


55,150 

— 

University of Manitoba . 

. 22,067 


22,067 

— 

The Manitoba Water Services Board . 

. 17,919 


17,919 

— 

Manitoba Forestry Resources Ltd. 

. 11,217 


11,217 

— 

The Manitoba Beef Stabilization Fund . 

. 10,000 


10,000 

— 

Manitoba Data Services. 

. 9,183 


9,183 

— 

Manitoba Mineral Resources Ltd. 

. 5,600 


5,600 

— 

Venture Capital Program . 

. 1,000 


1,000 

— 

Federal-Provincial Loan Agreements. 

. 12,717 


12,717 

—' 

Municipal, Hospital and Other Indebtedness . . . . 

. 2,778 

$3,761,333 


2,778 

$4,168,007 

$406,674 

Total Direct and Guaranteed Debt . 

. $6,609,951 


$7,106,858 

$496,907 


Refer to notes on following page. 

































































DIRECT AND GUARANTEED DEBT STATEMENTS 


38 


NOTE 1: The March 31,1984, Canadian Dollar Valuation of the Province's Japanese Yen Debt is based on 51.1 billion 
Japanese Yen converted at a rate of $0.005680 Canadian and $112.1 million U.S. Dollars (representing 27 
billion Japanese Yen covered under currency exchange agreements) converted at a rate of $1.2765 Canadian. 
NOTE 2: The Government has acquired certain of the above foreign currency bonds through its Sinking Fund Manage¬ 
ment Program. The following bonds were held in the various Sinking Funds at March 31,1984 (in thousands): 



Par Value 

Canadian 
Dollar 
Equivalent 
at Date of 
Issue 

Canadian 

Dollar 

Valuation 

March 31, 1984 

Foreign 

Exchange 

Fluctuation 

Bonds Payable in: 

U.S. Dollars . 

Swiss Francs . 

Deutsche Marks . 

Japanese Yen . 

European Units of Account. 

. 75,512 

. 8,000 

. 1,086 

. 1,996,500 

. 125 

$ 77,799 
3,764 

477 

9,154 

158 

$ 96,391 

4,746 

534 

11,340 

189 

$ 18,592 
982 
57 

2,186 

31 



$ 91,352 

$113,200 

$ 21,848 

















DIRECT AND GUARANTEED DEBT STATEMENTS 


39 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

SECURITIES GUARANTEED BY THE PROVINCE 
AND OTHER CONTINGENCIES 


As at March 31, 1984 


Securities Guaranteed 


Call Year of Interest 

Series Date of Maturity Date Issue Rate (%) 

Debt of Self-Supporting Utilities, Cities and Towns: 


Amount Outstanding 
As at March 31, 1984 
(in thousands) 


The Manitoba Hydro-Electric Board 
Debenture Loans: 


(A) Payable in Canadian Dollars: 


2H 

Oct. 

1, 1986 

(1983) 

1966 

6.25 

$ 20,000 


2N 

Nov. 

15, 1987 

(1985) 

1967 

7.00 

7,300 


2E 

Mar. 

1, 1988 

(1985) 

1965 

5.25 

20,000 


2J 

Feb. 

1, 1989 

(1986) 

1967 

6.25 

25,000 


2Q 

Apr. 

1, 1990 

(1988) 

1970 

9.00 

3,277 


2S 

Apr. 

1,1991 

(1989) 

1971 

8.00 

40,000 


2U 

Sept. 

15, 1991 

(1989) 

1971 

8.50 

35,000 


2 V 

Oct. 

15, 1991 

(1989) 

1971 

8.00 

10,000 


2Y 

Apr. 

5, 1992 

(1990) 

1972 

7.875 

50,000 


2K 

Apr. 

15, 1992 

(1988) 

1967 

6.00 

35,000 


2Z 

Aug. 

31,1992 

(1990) 

1972 

8.25 

40,000 


2L 

Sept. 

1,1992 

(1989) 

1967 

6.50 

20,000 


2P 

Aug. 

1,1993 

(1989) 

1968 

7.25 

25,000 


3G 

June 

10, 1994 

(1989) 

1974 

10.00 

47,000 


3B 

Aug. 

1, 1998 

(1993) 

1973 

8.375 

35,000 


3D 

Dec. 

17, 1998 

(1993) 

1973 

8.375 

40,000 

$ 452,577 

(B) 

3J 

Payable in U.S. Dollars: 

Oct. 1, 1985 

(1983) 

1975 

9.50 

$128,183(a) 


1Y 

Feb. 

15, 1986 

(1976) 

1964 

4.25 

30,230(b) 


1U 

Mar. 

1,1988 

(1975) 

1963 

4.875 

26,927(c) 


1Z 

Oct. 

1,1989 

(1974) 

1964 

4.50 

26,914(c) 


2F 

Nov. 

1,1990 

(1980) 

1965 

4.75 

9,681 (d) 


2G 

Nov. 

15, 1990 

(1980) 

1965 

4.75 

4,836(e) 


3A 

Oct. 

15, 1997 

(1987) 

1972 

7.65 

58,929(f) 


3M 

June 

30, 2001 

(1991) 

1976 

9.25 

121,470(a) 


3C 

Oct. 

1 5, 2003 

(1988) 

1973 

8.00 

59,803(f) 


3E 

June 

1 5, 2004 

(1989) 

1974 

9.25 

97,213(g) 


3H 

Dec. 

1, 2004 

(1989) 

1974 

9.375 

98,959(g) 


3L 

Jan. 

1 5, 2006 

(1991) 

1976 

9.25 

125,405(0) 


3N 

Dec. 

1, 2006 

(1991) 

1976 

8.625 

126,774(0) 

915,324 

(C) 

3K 

Payable in Swiss Francs: 
Nov. 10, 1990 

(1981) 

1975 

7.75 

$ 31,074(i) 

31,074 

(D) 

2X 

Payable in Deutsche Marks: 
June 1, 1984-87 

(1978) 

1972 

6.75 

$ 13,779(j) 

13,779 


Total Debentures . 





$1,412,754 

Pound Sterling Export Credit Agreement: 
Apr. 1, 1984-85 

Carried Forward . 

1974-77 

6.00 

$ 2,422(k) 

2,422 

$1,415,176 













3-io 


DIRECT AND GUARANTEED DEBT STATEMENTS 


Call Year of 

Series Date of Maturity Date Issue 

Brought Forward . 

The Manitoba Telephone System 
Debenture Loans: 


(A) Payable in Canadian Dollars: 


ID 

Dec. 

1, 1984 

(1982) 

1964 

1C 

Dec. 

2, 1986 

(1984) 

1963 

1J 

Feb. 

15, 1989 


1969 

1 M 

Sept. 

15, 1989 

(1987) 

1969 

IN 

Nov. 

15, 1991 

(1989) 

1971 

IF 

Dec. 

1,1991 

(1988) 

1966 

1 G 

Feb. 

15, 1993 

(1989) 

1968 

IP 

Mar. 

15, 1993 

(1991) 

1973 

IT 

July 

2, 1995 

(1993) 

1975 

111 

May 

1,1996 

(1994) 

1976 

IS 

Mar. 

1,1999 

(1994) 

1974 

(B) 

Payable 

in U.S. Dollars: 



IE 

Jan. 

15, 1991 

(1986) 

1966 

(C) 

Payable in Swiss Francs: 



IQ 

Jan. 

3, 1992 

(1982) 

1974 


The Manitoba Water Services Board 

Debentures Payable to Receiver General for 
Canada — Payable in Canadian Dollars and 
redeemable on six months notice: 

CPP Apr. 1, 1986 1966 

CPP June 2, 1989 1969 

Bonds of Various Cities and Towns 

Debentures Payable to Receiver General for 
Canada — Payable in Canadian Dollars: 

Mar. 23, 1985-93 1973 

Total Self-Supporting Guaranteed Debt 


Amount Outstanding 
Interest As at March 31, 1984 

Rate <%) (in thousands) 

. $1,415,176 


5.25 

$ 12,000 


5.50 

12,500 


7.75 

10 


8.00 

108 


7.875 

20,000 


6.25 

20,000 


7.00 

20,000 


7.875 

10,000 


10.00 

10,000 


10.50 

20,000 


8.75 

37,000 

$ 161,618 


5.00 

$ 15,580(h) 

15,580 

6.50 

$ 25,040(i) 

25,040 


$ 202,238 


5.42 $ 2,954 

7.26 3,023 $ 5,977 


6.98 $ 1,291 $ 1,291 

$1,624,682 
















DIRECT AND GUARANTEED DEBT STATEMENTS 


3-11 


Call Year of 

Series Date of Maturity Date Issue 


Interest 
Rate (%) 


Amount Outstanding 
As at March 31, 1984 
(in thousands) 


Debt of Crown Corporations, Government Agencies, 
Hospitals and Institutions on which the debt 
servicing costs including principal repayments 
are paid in whole or in part from the Consolidated 
Fund: 

The University of Manitoba 


Debenture Loans Payable in Canadian Dollars: 


1 R 

Apr. 

15, 

1984-2001 


1971 

7.50 

$ 1,644 

IK 

June 

1 , 

1984-Dec. 

1,1984 

1964 

5.125 

29 

1 M 

June 

1 , 

1984-Dec. 

1,1984 

1964 

5.125 

29 

1 L 

June 

1 , 

1984-Dec. 

1,1994 

1964 

5.125 

528 

IN 

June 

1 , 

1984-Dec. 

1,1994 

1964 

5.125 

741 

1A 

Dec. 

1 , 

1984 

(1979) 

1959 

6.00 

1,500 

IF 

Apr. 

15, 

1986 

(1984) 

1961 

5.75 

1,500 

1 H 

Oct. 

15, 

1987 

(1977) 

1962 

5.625 

2,500 

1G 

Aug. 

1 , 

1991 

(1988) 

1961 

5.50 

1,000 

IQ 

Feb. 

15, 

1992 

(1987) 

1967 

5.75 

5,000 

IP 

Dec. 

15, 

1995 

(1985) 

1965 

5.50 

3,000 


Bonds of Various Hospitals and Institutions 
Payable in Canadian Dollars: 

Various 1984-91 1960-61 5.50-6.00 $ 1,487 

Total Guaranteed Debt serviced in whole 

or in part from the Consolidated Fund. 


$ 17,471 


$ 1,487 

$ 18,958 


Total Securities Guaranteed 


$1,643,640 


Sinking Funds applicable to securities guaranteed 
(held in Trust Fund): 

Manitoba Hydro-Electric Board . 

Manitoba Telephone System. 

Manitoba Water Services Board . 

University of Manitoba. 


$192,941 

34,475 

1,253 

12,392 $ 241,061 


Notes: 

The Canadian Dollar Equivalent at time of issue of: 


(a) 

125,000,000 

U.S. Dollars 

(b) 

28,000,000 

U.S. Dollars 

(0 

25,000,000 

U.S. Dollars 

(d) 

9,000,000 

U.S. Dollars 

(e) 

4,500,000 

U.S. Dollars 

(f) 

60,000,000 

U.S. Dollars 

(g) 

100,000,000 

U.S. Dollars 

(h) 

14,500,000 

U.S. Dollars 

(i) 

80,000,000 

Swiss Francs 

(j) 

45,000,000 

Deutsche Marks 

(k) 

1,148,699 

Pounds Sterling 


Other Contingent Liabilities 

1. By authority of the Elderly Persons Housing Act, the principal balance of mortgages made by Canada Mortgage and 
Housing Corporation guaranteed by the Province amounted to $1,089,017 as at March 31, 1984. 




















3-12 


DIRECT AND GUARANTEED DEBT STATEMENTS 


2. The Province agreed to service a mortgage obtained by Brandon College Incorporated (Brandon University) from Canada 
Mortgage and Housing Corporation, principal balance outstanding as at March 31, 1984 was $1,239,870. 

3. Pursuant to Orders-in-Council 825/80, 1345/82 and 206/84, agreements have been signed with the Canadian Indem¬ 
nity Company and The Continental Insurance Company for the Province to guarantee up to a maximum of $20,000,000 
and $33,000,000 respectively; an aggregate guarantee of $53,000,000 of Flyer Industries Ltd. performance bonds on 
contracts to supply buses for various transit organizations. 

4. Pursuant to Order-in-Council 287/80, the Province is authorized to guarantee up to a maximum of $150,000,000 
Promissory Notes issued by The Manitoba Hydro-Electric Board for temporary purposes. As at March 31, 1984, 
$133,148,000 of such Notes were outstanding. 

5. Pursuant to Order-in-Council 150/81, the Province is authorized to guarantee up to a maximum of $25,000,000 
Promissory Notes issued by The Manitoba Telephone System for temporary purposes. As at March 31, 1 984, no such 
Notes were outstanding. 

6. The Province has been authorized to guarantee the following loans and bank lines of credit: 



Order-in- 

Maximum 

Principal 

Amount 

Outstanding 

As at 

Purpose 

Council 

Guarantee 

March 31, 1984 

Canadian Co-operative Implements Ltd. 

371/78 

$ 3,300,000 

$2,800,000 

Channel Area Loggers Ltd. 

320/73 

500,000 

200,000 

Manitoba Data Services . 

204/81 

500,000 

- 

Manitoba Hog Income Insurance Plan. 

446/82 

5,000,000 

- 

The Manitoba Housing and Renewal Corporation 

10/78 & 1264/82 

2,000,000 

- 

Moose Lake Loggers Inc. 

640/71 

500,000 

- 

MTX Telecom Services Inc. 

854/83 

4,000,000 

3,231,141 

University of Manitoba . 

527/81 

2,500,000 

- 

Venture Manitoba Tours Ltd. 

1095/77 & 1255/77 

277,000 

189,000 

Various Local Fur Councils . 

Total. 

496/77 

5,000 

$18,582,000 

$6,420,141 



















DIRECT AND GUARANTEED DEBT STATEMENTS 


3-13 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

STATEMENT OF CHANGES IN BONDS, DEBENTURES AND 
OTHER LONG TERM DEBT 

During the Year Ended March 31, 1984 


Province of Manitoba: 

Debentures . 

Savings Bonds. 

Debentures — Receiver General for Canada 

Treasury Bills and Notes . 

Loans from the Government of Canada . . . 


March 31, 1984 

$3,229,840,055 

3,883,600 

1,453,812,281 

130,000,000 

148,775,119 

$4,966,311,055 


March 31. 1983 

$2,693,026,205 

4,038,100 

1,113,775,655 

52,065,000 

142,156,588 

$4,005,061,548 


Increases: 

Debentures: 

Series "HR” $125,000,000 Canadian, 11.75% 
dated March 15, 1983 maturing March 15, 1993. 
Additional Debentures issued April, 1983, 

May, 1983 and August, 1983. 

— Purpose: Funding advances previously made 

to The Manitoba Housing and 

Renewal Corporation . 

Advances to The Manitoba Housing 

and Renewal Corporation . 

Refunding Series "10U" 

(Advances to Manitoba Hydro) . 

Advances to Manitoba Hydro . 

Series "11T" 200,000,000 Deutsche Marks, 

7.375% dated April 28, 1983 maturing 
May 1,1993. 

— Purpose: Refunding Series "1 IB" and 

"11C" - General Government Programs . . . . 
General Government Programs . 


$ 7,606,596 

42,393,404 $50,000,000 

$63,100,000 

11,900,000 75,000,000 


$70,252,500 
30,113,500 


Series " 11U" 1 5,000,000,000 Japanese Yen, 

8.10% dated June 24, 1983 maturing 
June 24, 1989-93 (Callable on or after 
June 24, 1989). 

— Purpose: General Government Programs . 

Series "1IV" 10,000,000,000 Japanese Yen, 

8.70% dated May 4, 1983 maturing 
April 26, 1988-93 (semi-annually) 

(Callable on or after April 26, 1988). 

— Purpose: General Government Programs . 

Series "AA" $100,000,000 U.S., 10.50% 
dated June 15, 1983 maturing June 15, 1990. 

— Purpose: General Government Programs . 

Series "AB" 100,000,000 Swiss Francs, 5.50% 
dated November 1, 1983 maturing November 1, 1993 
(Callable on or after November 1, 1988). 

— Purpose: General Government Programs . 

Carried Forward . 


Increase or 
(Decrease) 

$536,813,850 

(154,500) 

340,036,626 

77,935,000 

6,618,531 

$961,249,507 


$125,000,000 


100,366,000 


76,920,000 


51,540,000 


123,081,000 


58,350,000 

$535,257,000 

































3-14 


DIRECT AND GUARANTEED DEBT STATEMENTS 


Brought Forward . 

Series "AC" 200,000,000 Swiss Francs, 5.625% 
dated November 1, 1983 maturing November 1, 1988 
(Callable on or after November 1, 1986). 

— Purpose: Refunding Series "10P" and 

"10Q" (Advances to Manitoba Hydro) . 

Advances to Manitoba Hydro . 

Series "AD" $100,000,000 Canadian, 10.35% 
dated November 15, 1983 maturing May 15, 1986. 

— Purpose: Funding Manitoba Telephone 

System Notes . 

Funding Manitoba Telephone 

System Series "IB" .. 

Refunding Series "10J" 

(Advances to Manitoba Telephone System) . . 
Advances to Manitoba Telephone System . . . 

Manitoba Jobs Fund Programs . 

Series "AE" 15,000,000,000 Japanese Yen, 

7.50% dated March 22, 1984 
maturing March 18, 1990-94 
(Callable on or after March 18, 1990). 

— Purpose: General Government Programs . 

Debentures — Receiver General for Canada: 

Series "CPP" $126,405,000 Canadian, 

10.92% - 12.14% issued during 
1983-84 maturing 2003-04. 

— Purpose: The Manitoba Beef Stabilization Fund . 

Manitoba Forestry Resources Ltd. 

Manitoba Jobs Fund Programs . 

Manitoba Mineral Resources Ltd. 

Venture Capital Program. 

General Government Programs . 

Funding Advances previously made to: 

The Manitoba Agricultural Credit Corporation . . 


$52,905,000 

63,795,000 


$50,410,000 

10,200,000 

3,550,000 

840,000 $ 65,000,000 

35,000,000 


$10,000,000 
11,217,000 
20,150,000 
5,600,000 
1,000,000 

3,767,000 $ 51,734,000 


74,671,000 

$126,405,000 


Series "CPP" $215,225,000 Canadian, 

5.37% - 13.13% issued by The Manitoba 
School Capital Financing Authority 
during 1966-81 maturing 1986-2001; 
debt assumed by the Province 
as at April 1, 1 983. 

— Purpose: General Government Programs . 215,225,000 


Treasury Bills and Notes: 

Series "3" $78,000,000 Canadian 
91-day Discounted Treasury Bills. 

Weekly issues increased from 
$4,000,000 to $10,000,000 commencing 
August 3, 1 983. 

— Purpose: General Government Programs 


Loans from the Government of Canada: 

Agricultural Service Centres Agreement . $ 137,813 

Manitoba Hydro — Nelson River Transmission System . . 9,176,770 

TOTAL INCREASE . 


$535,257,000 


116,700,000 


100,000,000 


84,975,000 

$836,932,000 


341,630,000 


78,000,000 


9,314,583 

$1,265,876,583 






























DIRECT AND GUARANTEED DEBT STATEMENTS 


3-15 


Decreases: 


Debentures: 

Series "9L" 750,000 European Units of Account, 

matured June 17, 1983 . $ 810,000 

Series "10A" $3,000,000 Canadian, 

matured April 30, 1983 . 3,000,000 

Series "10B" $3,000,000 U.S., 

matured April 30, 1983 . 3,055,200 

Series "10E" 100,000 European Units of Account, 

redeemed December 8, 1 983 . 126,513 

Series "10F" $50,000,000 U.S., 

matured April 1 5, 1 983 . 49,137,800 

Series "10G" 1 1,000,000 Swiss Francs, 

matured March 15, 1984 . 4,301,180 

Series "10H" 150,000,000 Swiss Francs, 

matured September 20, 1 983 . 59,092,050 

Series "10J" 1,200,000,000 Japanese Yen, 

matured February 28, 1984 . 4,440,000 

Series "10P" 200,000,000 Swiss Francs, 

matured November 1,1983 . 99,594,400 

Series "10Q" 1,500,000,000 Japanese Yen, 

matured January 30, 1984 . 6,877,725 

Series "10R" 5,000,000 Swiss Francs, 

redeemed May 18, 1983 . 2,825,245 

Series "10U" 100,000,000 Swiss Francs, 

matured August 11, 1983 . 66,725,377 

Series "10Z" $132,660 Canadian, 

matured March 31, 1984 . 132,660 


Savings Bonds: 

Redeemed by registered holder prior to maturity: 

Series "9S" . $ 33,200 

"10S" 27,000 

"IIS” . 84,100 

"12S" . 10,200 


Debentures — Receiver General for Canada: 
Payments on Serial Debentures: 

Series "GC" . 

"MW" . 

"TP" . 


$ 745,702 

668,479 
179,193 


Treasury Bills and Notes: 

Note payable to Workers' Compensation Board 
Annual payment due March 31, 1984 . 


Loans from the Government of Canada: 

Agricultural Service Centres Agreement . $1,299,864 

Brandon Special Area Agreement .. . 54,587 

Manitoba Hydro — Nelson River Transmission System . . 1,341,601 

TOTAL DECREASE. 

NET INCREASE . 


$300,118,150 


154,500 


1,593,374 


65,000 


2,696,052 

$304,627,076 

$961,249,507 




































3-16 


DIRECT AND GUARANTEED DEBT STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

SINKING FUND INVESTMENTS 
As at March 31, 1984 


Province of Manitoba Sinking Fund: 

Government of Canada Bonds . 

Province of Manitoba Debentures. 

Province of New Brunswick Debentures . 

Province of Nova Scotia Debentures . 

Province of Ontario Debentures . 

Province of Prince Edward Island Debentures . 

Province of Quebec Debentures. 

Province of Saskatchewan Debentures. 

British Columbia Electric Company Limited Bonds . . . . 
British Columbia Hydro and Power Authority Bonds . . 

British Columbia Power Commission Bonds . 

Manitoba Hydro-Electric Board Bonds. 

Manitoba Telephone System Bonds . 

Ontario Hydro Bonds. 

Quebec Hydro-Electric Commission Bonds . 

Quebec Auto Routes Authority Bonds . 

Pacific Great Eastern Railway Bonds . 

University of Manitoba Bonds . 

Manitoba Hospital Bonds. 

Manitoba Municipal and School Division Bonds. 

Chartered Bank—Guaranteed Securities . 


Short term investments with the Minister of Finance 


Manitoba Hydro-Electric Board Sinking Fund: 

Province of Manitoba Debentures. 

Province of Quebec Debentures. 

British Columbia Hydro and Power Authority Bonds 

Manitoba Hydro-Electric Board Bonds. 

Manitoba Telephone System Bonds . 

Ontario Hydro Bonds. 

Quebec Hydro-Electric Commission Bonds . 

University of Manitoba Bonds . 

Chartered Bank—Guaranteed Securities . 


Short term investments with the Minister of Finance . . 


Manitoba Telephone System Sinking Fund: 

Province of Manitoba Debentures. 

Manitoba Hydro-Electric Board Bonds . . . . 

Manitoba Telephone System Bonds . 

Chartered Bank —Guaranteed Securities . . 


Short term investments with the Minister of Finance 


Par Value 

Cost 

$ 15,945,000 $ 13,844,550 

118,872,045 

111,977,432 

125,000 

117,750 

100,000 

107,591 

250,000 

211,425 

575,000 

558,313 

775,000 

744,163 

13,000,000 

11,128,000 

165,000 

156,338 

1 1,000,000 

9,766,900 

25,000 

25,000 

107,146,622 

88,645,390 

23,639,000 

18,341,504 

56,220,000 

44,986,910 

1,455,000 

1,179,485 

260,000 

258,050 

450,000 

450,000 

2,954,000 

2,300,769 

2,332,000 

1,698,173 

7,930,513 

7,517,813 

5,500,000 

5,503,350 

$368,719,180 

$319,518,906 


107,272,707 

$426,791,613 

$ 68,912,743 

$ 66,324,283 

289,000 

287,555 

1 5,000 

10,434 

168,992,866 

143,072,560 

5,601,000 

4,128,639 

3,250,000 

2,945,225 

100,000 

103,500 

250,000 

255,000 

10,500,000 

10,534,250 


$257,910,609 $227,661,446 


Sinking 
Funds Related 
to Securities 
Issued by 
Government 
Agencies 

$ 


192,940,855 


37,677,992 

$265,339,438 


$ 9,146,142 

2,323,000 
30,893,000 
2,000,000 


9,018,374 

2,108,634 

25,758,509 

2,022,400 


$ 44,362,142 $ 38,907,917 
7,837,091 
$ 46,745,008 


34,474,814 


Sinking 
Funds Related 
to Securities 
Issued by the 
Province 
of Manitoba 
$426,791,613 


72,398,583 


12,270,194 


Carried Forward 


$227,415,669 $511,460,390 
























































DIRECT AND GUARANTEED DEBT STATEMENTS 


3-17 


Brought Forward 


Par Value 


Cost 


Sinking 
Funds Related 
to Securities 
Issued by 
Government 
Agencies 


Sinking 
Funds Related 
to Securities 
Issued by the 
Province 
of Manitoba 


$227,415,669 $511,460,390 


Manitoba Housing and Renewal Corporation Sinking Fund: 


Province of Manitoba Debentures. $ 2,285,000 $ 

Manitoba Hydro-Electric Board Bonds. 4,710,000 

Manitoba Telephone System Bonds . 1,638,000 


2,255,967 

3,416,792 

1,167,472 


$ 8,633,000 $ 6,840,231 


4,189,310 3,995,938 


Short term investments with the Minister of Finance 


1,345,017 
$ 8,185,248 


Manitoba Water Services Board Sinking Fund: 

Province of Manitoba Debentures. 

Manitoba Hydro-Electric Board Bonds. 

Manitoba Telephone System Bonds . 


Short term investments with the Minister of Finance 


$ 250,000 $ 242,500 

965,000 718,728 

239,000 180,221 

$ 1,454,000 $ 1,141,449 


111,540 
$ 1,252,989 


1,252,989 


University of Manitoba Sinking Fund: 

Province of Manitoba Debentures. 

Manitoba Hydro-Electric Board Bonds . . . 
Manitoba Telephone System Bonds .... 
Quebec Hydro-Electric Commission Bonds 
University of Manitoba Bonds . 


Short term investments with the Minister of Finance . . 


$ 232,000 $ 197,453 

4,609,000 3,744,326 

1,453,000 1,043,645 

165,000 162,839 

6,994,000 5,147,418 

$ 13,453,000 $ 10,295,681 


2,096,326 
$ 12,392,007 


12,392,007 


$245,249,975 $515,456,328 


NOTE 1: The investments of the various sinking funds above are shown at cost and do not reflect any amortization of 
investment discounts or premiums. If the investments were to be shown at par value, the value of the respec¬ 
tive sinking funds would be as follows: 


Province of Manitoba Sinking Fund. 

Manitoba Hydro-Electric Board Sinking Fund . 

Manitoba Telephone System Sinking Fund . 

Manitoba Housing and Renewal Corporation Sinking Fund 

Manitoba Water Services Board Sinking Fund . 

University of Manitoba Sinking Fund. 


Sinking 
Funds Related 
to Securities 
Issued by 
Government 
Agencies 


Sinking 
Funds Related 
to Securities 
Issued by the 
Province 
of Manitoba 


$ 

214,892,911 
38,496,935 
5,106,749 
1,565,541 
15,549,327 

$275,611,463 


$475,991,887 

80,695,690 

13,702,298 

4,871,268 


$575,261,143 



















































3-18 


DIRECT AND GUARANTEED DEBT STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

SINKING FUND TRANSACTIONS 
For the Year Ended March 31, 1984 



Amount of 




Crown 




Issue 


Sinking Fund 


Corporations 


Sinking Fund 


Outstanding 

Maturity 

Balance 

Provincial 

And Agencies 


Balance 

Series 

March 31, 1984 

Date 

March 31, 1983 

Allocations 

Contributions 

Transfers 

Withdrawals March 31, 198' 


Province of Manitoba Debentures: 


7M 

$19,016,198 

Nov. 1984 

$19,016,198 

$ 2,505,441 

$ 

$ (2,505,441) 

$ 

$19,016,198 

9G 

10,000,000 

Jan. 1996 

148,564 

15,117 

— 

— 

— 

163,681 

9J 

53,613,647 

Nov. 1993 

9,806,961 

— 

928,415 

— 


10,735,376 

9K 

37,692,104 

Apr. 1994 

6,267,005 

— 

627,601 

— 


6,894,606 

9L 

6,480,000 

June 1984-89 

1,234,890 

— 

122,296 

- 

(148,164) 

1,209,022 

9M 

53,734,680 

Nov. 1994 

8,934,378 

— 

894,722 

— 

— 

9,829,100 

9R 

31,000,000 

Oct. 1993 

3,280,666 

— 

441,227 

— 

— 

3,721,893 

9U 

23,445,900 

May 1994 

2,160,358 

— 

320,873 

— 

— 

2,481,231 

9X 

20,000,000 

Dec. 1999 

4,227,660 

636,420 

136,857 

— 

— 

5,000,937 

9Z 

30,049,500 

Apr. 1995 

4,382,009 

579,539 

265,641 

— 

— 

5,227,189 

10A 

6,000,000 

Apr. 1984-85 

742,784 

— 

119,711 

— 

(300,000) 

562,495 

10B 

6,110,400 

Apr. 1984-85 

714,871 

— 

120,251 

— 

(255,200) 

579,922 

10D 

20,137,500 

Nov. 1995 

1,590,519 

— 

264,996 

- 

— 

1,855,515 

10E 

33,418,494 

Dec. 1985 

2,673,730 

— 

442,399 

— 

(126,513) 

2,989,616 

10F 

— 

Apr. 1983 

3,259,298 

— 

621,750 

(43,248) 

(3,837,800) 


10G 

25,025,050 

Mar. 1985-88 

6,810,407 

1,572,766 

— 

— 

(4,301,180) 

4,081,993 

10H 

— 

Sept. 1983 

13,722,898 

3,169,108 


2,805,344 

(19,697,350) 

— 

10J 

35,520,000 

Feb. 1985-87 

2,496,879 

— 

448,008 

— 

(316,500) 

2,628,387 

10L 

29,901,600 

May 1992 

2,581,361 

1,159,709 

— 

— 

— 

3,741,070 

ION 

67,577,550 

July 1984 

3,660,219 

— 

822,184 

- 

— 

4,482,403 

10P 

— 

Nov. 1983 

5,373,283 

— 

1,204,125 

(13,008) 

(6,564,400) 

— 

10Q 

61,899,525 

Jan. 1985-90 

3,725,198 

— 

836,780 

— 

(477,725) 

4,084,253 

10R 

50,854,410 

May 1993 

2,279,460 

— 

627,975 

— 

(153,024) 

2,754,411 

10T 

16,700,000 

May 1998 

565,249 

— 

143,509 

— 


708,758 

10U 

— 

Aug. 1983 

2,833,469 

— 

780,593 

11,315 

(3,625,377) 


10V 

75,000,000 

Dec. 1988 

3,184,848 

- 

877,394 

— 

— 

4,062,242 

10W 

89,450,600 

May 1989 

12,649,903 

3,970,684 

— 

— 

— 

16,620,587 

10X 

57,097,674 

May 1986-89 

4,107,081 

1,443,396 

— 

— 

— 

5,550,477 

10Z 

4,687,960 

Mar. 1985-99 

93,168 

9,480 

8,510 

— 

— 

111,158 

11A 

20,000,000 

Aug. 1999 

624,320 


224,973 

— 

— 

849,293 

11D 

110,000,000 

Mar. 1991 

2,244,000 


1,189,760 

— 

— 

3,433,760 

1 IE 

179,861,085 

July 1991 

3,237,531 

2,378,003 

1,122,316 

— 

— 

6,737,850 

11F 

63,760,000 

Feb. 1992 

1,141,200 

832,264 

401,232 

— 

— 

2,374,696 

11G 

75,000,000 

Mar. 1988 

750,000 

— 

780,000 

— 

— 

1,530,000 

11H 

242,600,800 

Mar. 1997 

7,145,495 

8,005,100 

— 

— 

— 

15,150,595 

11J 

40,000,000 

Mar. 1992 

400,000 

— 

416,000 

— 

- 

816,000 

11K 

75,317,505 

July 1988-92 


2,259,525 

— 

— 

— 

2,259,525 

11L 

122,741,073 

Sept. 1989 

— 

1,841,116 

613,705 

— 

— 

2,454,821 

11M 

150,000,000 

Oct. 1987 

— 

2,550,000 

650,000 

— 

— 

3,200,000 

11N 

153,407,000 

Nov. 1989 

— 

2,761,326 

613,628 

- 

— 

3,374,954 

IIP 

56,127,800 

Nov. 1992 

— 

1,683,834 

— 

— 

- 

1,683,834 

11Q 

60,180,000 

Mar. 1993 

— 

1,805,400 

— 

- 

— 

1,805,400 

11R 

275,000,000 

Mar. 1993 

- 

— 

1,500,000 

— 


1,500,000 

CU 

29,500,000 

July 1987 

- 

885,000 

- 

- 


885,000 

Province of Manitoba Debentures issued to Government of Canada: 






GC 

11,01 3,085 Various 1984-99 

- 

352,764 

— 

392,938 

(745,702) 

— 

TP 

4,218,635 Various 1984-98 

3,297,482 

404,841 

— 

— 

(179,191) 

3,523,132 

CPP 

(MDC) 50,400,000 Various 1986-94 

24,295,214 

3,984,110 


— 

- 

28,279,324 

CPP 

1,167,796,000Various 1987-04 

215,126,948 

48,618,215 

1 5,070,680 

— 


278,815,849 

CPP 

(MSCFA) 21 5,225,000Various 1986-01 


14,062,804 

- 

- 


14,062,804 

Province of Manitoba Savings Bonds: 







9S 

998,400 

June 1986 

227,033 

54,049 

— 

19,369 

(33,200) 

267,251 

10S 

1,179,000 

June 1987 

212,254 

57,777 

— 

16,441 

(27,000) 

259,472 

IIS 

1,083,500 

June 1988 

157,840 

51,089 


65,865 

(84,100) 

190,694 

12S 

622,700 

July 1989 

61,640 

25,259 


7,479 

(10,200) 

84,178 

Government of Canada Loans: 








Hydro Transmission Line 









141,068,937 

Various 1985-1 5 

7,318,176 

— 

1,629,986 


(73,149) 

8,874,983 

Agricultural Service Centres 









6,943,390 Various 1983-03 

152,763 

15,544 

- 


(1,388) 

166,919 

Province of Manitoba Note re: Workers Compensation Board: 







- 

Mar. 1984 

- 

1,950 

- 

63,050 

(65,000) 


General Sinking Fund 


13,235,042 

955,970 

412,566 

(820,104) 

_ 

13,783,474 



$412,150,252 

$108,647,600 

$35,680,639 

$ 

$ (41,022,163) 

$515,456,328 






















DIRECT AND GUARANTEED DEBT STATEMENTS 


3-19 


GOVERNMENT OF THE PROVINCE OF MANITOBA 


STATEMENT OF OUTSTANDING BORROWING AUTHORITY 
PROVIDED BY VARIOUS APPROPRIATION 
ACTS AND LOAN ACTS 
As at March 31, 1984 


Appropriation Acts: 

General Government Programs .Interim 1983 $ 33,340,334 

1983 360,186,375 $393,526,709 


Loan Acts — Self-Sustaining Programs: 

Agricultural Service Centres Agreement . 

Communities Economic Development Fund — 

(for guarantees) . 

(for guarantees) . 

(for loans) . 

The Co-operative Loans and Loan Guarantee Board 

Jobs Fund —Insulation Loan Program. 

Jobs Fund . 

The Manitoba Agricultural Credit Corporation . . . 

Manitoba Data Services . 

Manitoba Development Corporation. 


Manitoba Hospital Capital Financing Authority . 

The Manitoba Housing and Renewal Corporation 

The Manitoba Hydro-Electric Board . 

The Manitoba Oil and Gas Corporation . 

The Manitoba Telephone System . 

The Manitoba Water Services Board . 


Venture Manitoba Tours Ltd. 

Total Outstanding Authority 


1978 


$ 2,240,296 

1972 

$ 900,000 


1973 

500,000 


1982(2) 

2,307,000 

3,707,000 

1980 


1,000,000 

1983 


10,000,000 

1983(2) 


17,991,750 

1982(2) 

$ 26,350,000 


1983(2) 

26,654,000 

53,004,000 

1979 


4,000,000 

1973 

$ 9,757,303 


1974 

14,160,000 


1975 

24,440,000 


1976 

19,600,000 

67,957,303 

1972 

$ 24,321,500 


1974 

18,000,000 

42,321,500 

1975 


541,831 

1983(2) 


132,808,843 

1983(2) 


1 5,000,000 

1982(2) 

$ 17,204,428 


1983(2) 

37,800,000 

55,004,428 

1979 

$ 631,629 


1981 

1,500,000 


1982(2) 

2,000,000 


1983(2) 

3,000,000 

7,131,629 

1983(2) 


1,500,000 


$414,208,580 

$807,735,289 


NOTE: 


* Manitoba Development Corporation authority has been encumbered by $50,000,000 for performance bond 
and bank line of credit guarantees for Flyer Industries Ltd. 
















































































SECTION 4 


llllllllllimillllllHIIIIIIIIIIIIIIIIIHIIIIIIIIIIIIHHIIIHHIIIHimilllllllHIlHIHimiHimiHHIHIIIHIIIHIIIHimiHIHIIIHHIHHimillllllllimimmiHIHIIIIimilHHIIIimm 


DETAILED 
REVENUE AND 
EXPENDITURE 


STATEMENTS 










SECTION 4 


11111111111111111II11111 i II111II111II11II111111111111111111111111IIII11111II111II11; I. MI Mi3111! 111II1111111| 1119! 11S Ml 11131111! 1111! 1111111II111II111 111E1111111SIII11111II111 ic E11! I i I! 11 * I ill u 

TABLE OF CONTENTS PAGE 

IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIMMIIIMIIIIIIIIII 

REVENUE ACCOUNTS 

— Statement of Revenue for the year ended March 31, 1984 . .. 4-5 

— Statement of Revenue (Reorganized Departments) for the year 

ended March 31, 1984 . 4-10 

— Comments on Revenue Increases (Decreases) . 4-15 

EXPENDITURE ACCOUNTS 

— Statement of Expenditure for the year ended March 31, 1984 . 4-18 

— Statement of Expenditure (Reorganized Departments) for the year 

ended March 31, 1 984 . 4-19 

— Comments on Expenditure Increases (Decreases) . 4-20 

— Summary of Expenditure by Department and by Expenditure Object Code for the 

year ended March 31, 1984 . 4-22 

— Department Appropriations and Expenditures for the year ended March 31, 1984 . . . 4-34 

— Statement of Expenditure Related to Capital Assets and Future Contract 

Commitments for the year ended March 31, 1984 . 4-50 

— Statement of Special Warrants issued relative to the year ended March 31, 1984 . . . 4-54 

— Comments on Special Warrants . 4-56 

INFORMATION PROVIDED UNDER STATUTORY REQUIREMENT 

— Statement of Deferred Revenues as at March 31, 1984 . 4-57 

— Report of Amounts Paid to Members of The Assembly during the year 

ended March 31, 1984 . 4-58 

— Late Accounts Paid during the year ended March 31, 1984 .. 4-60 

— Statement of all Remissions in Whole or in Part in any Tax, Fee, Fine, Penalty or 

Forfeiture for the year ended March 31, 1984 . 4-64 

— Statement of the Total Amount of All Claims, Obligations, Debts, or Monies Due Her 

Majesty Cancelled, Discharged or Released for the year ended March 31, 1984 . . . 4-65 

— Statement of the Total Amount of All Claims Settled under Section 44(2) CAP. F55 

for the year ended March 31, 1 984 . 4-66 
























STATEMENT OF REVENUE 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-5 



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STATEMENT OF REVENUE (REORGANIZED DEPARTMENTS) 

For the Year Ended March 31, 1984 
(with comparative figures for March 31, 1983) 


4-10 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


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DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-11 


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EDUCATION: 

3,371,932 3,339,436 (32,496) Fees. 13,235 3,339,436 3,097,700 241,736 

3,846,306 4,025,469 179,163 Sundry. 979 4,025,469 4,082,000 _ (56,531 ) 

Carried Forward 

! 155,695,311 $ 170,340,603 $ 14,645,292 $ 158,232 $ 170,340,603 $ 168,018,231 $ 2,322,372 







































4-12 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


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4-14 


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DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-15 


EXPLANATORY COMMENTS REGARDING REVENUE INCREASES (DECREASES) 


As shown on the 

Statement of Revenue (Reorganized Departments) 
for the year ended March 31, 1984 


The total revenue of $2,797.2 million for the year ended March 31,1 984 has increased from the previous 
fiscal year's total of $2,409.0 million by $388.2 million. The larger revenue increases and decreases 
consist of the following (in millions of dollars): 


Larger Increases: 

Established Programs Cash Transfer . $ 93.1 

Retail Sales Tax. 89.8 

Corporation Income Tax . 56.8 

Levy for Health and Post-Secondary Education . 52.6 

Government of Canada —Shared Cost Receipts . 29.3 

Mining Tax . 23.4 

Equalization. 19.3 

Gasoline Tax . 15.7 

Mining Royalty Tax . 10.0 

Motive Fuel Tax. 9.9 

Reciprocal Taxation Agreement . 9.5 

Liquor Control Commission. 9.5 

Tobacco Tax . 9.2 

Revenue Act, 1964, Part I . 7.3 

Oil and Natural Gas Tax . 2.4 


$437.8 


Larger Decreases: 

Individual Income Tax . $ 35.0 

Population Recovery Adjustment Payment. 21.4 

Highways and Transportation —Sundry . 3.0 

$ 59.4 

Others: Net Increase . $ 9.8 

Net Increase . $388.2 


The net increase of $93.1 million in revenue from Established Programs Cash Transfer and the increase of 
$89.8 million in Retail Sales Tax were the two largest factors contributing to this increase. Comments on 
these and other significant increases and decreases and on significant variances between actual and 
estimated are made in the following paragraphs. 


ESTABLISHED PROGRAMS CASH TRANSFER FROM 
CANADA ($93.1 million increase) 

The increase in the Established Programs Cash Transfer of 
$93.1 million from $273.7 million for the fiscal year ended 
March 31,1 983 to $366.8 million for the fiscal year ended 
March 31,1984 is the result of an increase in cash entitle¬ 
ments based on the Established Programs financing for¬ 
mula of $47.9 million and a positive prior year adjustment 
in 1983-84 of $18.0 million as compared to a negative 
prior year adjustment in 1982-83 of $27.2 million. 

The actual revenue received of $366.8 million exceeded 
the Estimate by $37.6 million as a result of the receipt of 
the prior year adjustment of $18.0 million and a greater 
than anticipated growth in entitlements which was 
partially offset by the effect of the "6 and 5 capping" on 
the post-secondary education component. 


RETAIL SALES TAX 
($89.9 million increase) 

The increase in Retail Sales Tax of $89.8 million from 
$272.2 million for the fiscal year ended March 31,1983 to 
$362.0 million for the fiscal year ended March 31,1 984 is 
mainly the result of the following: a change in tax rate from 
5 to 6 percent effective March 6, 1983 for an increase of 
approximately $59.0 million, the impact on sales due to 
the economic recovery for an increase of approximately 
$25.0 million, and a net increase due to an accounting 
adjustment to record the taxes collected and held by 
Agents of approximately $4.5 million. 

The actual revenue received of $362.0 million exceeded 
the Estimate by $4.6 million mainly due to the accounting 
adjustment. 






























4-16 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


CORPORATION INCOME TAX ($56.8 million increase) 

The increase in Corporation Income Tax revenue of $56.8 
million from $54.1 million for the fiscal year ended March 
31,1983 to $ 110.9 million for the fiscal year ended March 
31, 1984 is mainly attributable to an increase in advance 
payments received from the Federal Government based on 
Federal estimates of collections and the estimated growth 
in national corporation taxable income of about $29.1 mil¬ 
lion and to a positive prior year adjustment in 1 983-84 of 
$10.7 million as compared to a negative prior year adjust¬ 
ment in 1 982-83 of $ 17.1 million. The 1 983-84 revenue is 
net after transferring Provincial-Municipal tax sharing pay¬ 
ments of $6.0 million. 

The actual revenue received of $ 110.9 million exceeds the 
Estimate by $4.0 million as a result of the receipt of a 
positive adjustment pertaining to 1982 and prior tax years 
which was partially offset by a net negative adjustment 
with respect to the Public Utilities Income Tax Transfer 
and by a slight reduction of Federal estimates of earlier 
projections of national corporation taxable income. 

LEVY FOR HEALTH AND POST-SECONDARY EDUCATION 
($52.6 million increase) 

The increase in Levy for Health and Post-Secondary Edu¬ 
cation revenue of $52.6 million from $55.5 million for the 
fiscal year ended March 31,1 983 to $ 108.1 million for the 
fiscal year ended March 31,1 984 is mainly due to the fact 
that 1983-84 was the first full year the levy was collected 
as the Act came into effect on July 1, 1 982 for all em¬ 
ployers except for Local Governments, Municipalities and 
School Divisions which commenced paying the levy 
January 1, 1 983. 

The actual revenue received of $108.1 million was less 
than the Estimate by $3.9 million due in part to the Federal 
Government deferring its first payment until May, 1983 
and to the lack of historical data on which to base a full 
year's estimate. 

GOVERNMENT OF CANADA-SHARED COST RECEIPTS 
($29.3 million increase) 

The increase in Government of Canada Shared Cost Re¬ 
ceipts of $29.3 million from $161.8 million for the fiscal 
year ended March 31,1 983 to $ 1 91.1 million for the fiscal 
year ended March 31,1984 was the net result of several 
increases and decreases reflected in various shared-cost 
agreements. 

The most significant increase in revenue was from the 
Canada Assistance Plan which is mainly attributable to an 
increased level of provincial expenditures in the social ser¬ 
vices programs, adjustments for prior year claims and new 
cost shared programming. These factors resulted in an 
increase in revenue to the Department of Employment Ser¬ 
vices and Economic Security of $13.8 million, the Depart¬ 
ment of Community Services and Corrections of $6.9 mil¬ 
lion and the Department of Health of $2.1 million. 

The increase of $5.6 million in revenue to the Department 
of Northern Affairs is attributable to recoveries based on 
full year costs as compared to recoveries for only four 
months in 1982-83 and an increased level of shared-cost 
programming under the Northern Development Agree¬ 
ment. 


MINING TAX ($23.4 million increase) 

The increase in Mining Tax revenue of $23.4 million from 
$0.2 million for the fiscal year ended March 31, 1983 to 
$23.6 million for the fiscal year ended March 31,1 984 is 
attributable to the payment of Mining Tax which was re¬ 
ported on amended tax returns. 

The actual revenue received of $23.6 million exceeds the 
Estimate by $ 13.6 million as a result of the amendment to 
returns which was not anticipated and therefore not in¬ 
cluded in the original estimate. 


EQUALIZATION ($19.3 million increase) 

The increase in Equalization revenue of $1 9.3 million from 
$458.3 million for the fiscal year ended March 31,1983 to 
$477.6 million for the fiscal year ended March 31, 1984 
mainly reflects an increase of $38.8 million in the basic 
entitlement as determined by the Transitional Arrange¬ 
ments. This increase was partially offset by a year over 
year decrease of $19.5 million in prior year adjustments. 

The actual revenue received of $477.6 million exceeded 
the Estimate by $22.6 million as a result of prior year ad¬ 
justments and an increase in the estimated entitlement for 
1983-84 which could not be anticipated at the time the 
Province's Printed Estimate of Revenue was finalized. 


GASOLINE TAX ($15.7 million increase) 

The increase in Gasoline Tax revenue of $ 1 5.7 million from 
$84.2 million for the fiscal year ended March 31,1983 to 
$99.9 million for the fiscal year ended March 31,1 984 is 
mainly attributable to an increase in the tax rate from 6.40 
to 7.50 per litre effective April 1, 1983. Other factors 
contributing to the increase were an increase in consumer 
sales pertaining to automobile and aviation gasoline of 
3.7% and 6.2% respectively and the payment of gasoline 
tax by both the Provincial and Federal Governments effec¬ 
tive April 1, 1983. In addition, an accounting adjustment 
to record the taxes collected and held by Agents resulted 
in a net increase of approximately $1.7 million. 

The actual revenue received of $99.9 million exceeded the 
Estimate by $5.0 million due to the increase in consumer 
sales of aviation and automobile gasoline, the payment of 
gasoline tax by both the Provincial and Federal Govern¬ 
ments and the accounting adjustment mentioned in the 
preceeding paragraph. 


MINING ROYALTY TAX ($10.0 million increase) 

The increase of $10.0 million in Mining Royalty Tax reve¬ 
nue for the fiscal year ended March 31, 1984 is attribut¬ 
able to audit assessment recoveries pertaining to the 
Metallic Minerals Act for years prior to 1975, with no simi¬ 
lar recoveries received in 1982-83. 

The actual revenue received of $10.0 million is less than 
the Estimate by $4.0 million due to the fact that the as¬ 
sessment for this period was less than anticipated. 

MOTIVE FUEL TAX ($9.9 million increase) 

The increase in Motive Fuel Tax revenue of $9.9 million 
from $32.2 million for the fiscal year ended March 31, 





DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-17 


1 983 to $42.1 million for the fiscal year ended March 31, 
1 984 is mainly the result of an increase in the tax rate from 
7.30 to 8.60 per litre effective April 1, 1983. In addition, 
consumer sales increased by 7.4% for clear diesel and by 
21.4% for railway fuel. As well both the Provincial and 
Federal Governments began paying the motive fuel tax as 
of April 1, 1983. 

The actual revenue received of $42.1 million exceeds the 
Estimate by $3.0 million due to an unanticipated increase 
in consumer sales of both clear diesel and railway fuel. As 
well, sales to both the Provincial and Federal Governments 
became taxable as of April 1, 1 983. 

RECIPROCAL TAXATION AGREEMENT 
($9.5 million increase) 

The implementation of the Canada-Manitoba Reciprocal 
Taxation Agreement under which each Government pays 
the others consumption or sales tax and fees resulted in 
additional revenue of $9.5 million for the fiscal year ended 
March 31, 1984. Provincial taxes are now paid by the 
Federal Government at the time of purchase with the ex¬ 
ception of Retail Sales Tax which is exempt if a sales tax 
number is provided. Canada submits payment for Retail 
Sales Tax in a lump sum on a monthly basis which the 
Province accumulates under Reciprocal Taxation Agree¬ 
ment revenue. 

LIQUOR CONTROL COMMISSION ($9.5 million increase) 

The increase in Liquor Control Commission revenue of 
$9.5 million from $11 8.6 million for the fiscal year ended 
March 31,1 983 to $128.1 million for the fiscal year ended 
March 31,1984 is mainly a result of price increases due to 
the annual indexing of Excise and Custom taxes by the 
Federal Government, suppliers increases and mark up 
changes. These increases were offset to some extent by 
volume declines. 

TOBACCO TAX ($9.2 million increase) 

The increase in Tobacco Tax revenue of $9.2 million from 
$45.6 million for the fiscal year ended March 31,1983 to 
$54.8 million for the fiscal year ended March 31, 1 984 is 
mainly the result of the increase in the tax rate from 1.80 
to 2.10 per cigarette with a corresponding increase for 
other tobacco products effective March 21, 1983. 

REVENUE ACT, 1964, PART I ($7.3 million increase) 

The increase in Revenue Act, 1 964, Part I revenue of $7.3 
million from $22.5 million for the fiscal year ended March 

31,1 983 to $29.8 million for the fiscal year ended March 

31,1 984 is mainly the result of an increase in the tax rate 
from 5% to 6% effective March 6, 1983 and an increase 
in hydro rates. 


The actual revenue received of $29.8 million is less than 
the Estimate by $2.3 million as the consumption level of 
energy sources (natural gas and electricity) was not as 
great as anticipated mainly due to the mild winter the Prov¬ 
ince of Manitoba experienced in 1983-84. 

OIL AND NATURAL GAS TAX ($2.4 million increase) 

The increase in Oil and Natural Gas Tax revenue of $2.4 
million from $1 2.9 million for the fiscal year ended March 
31, 1 983 to $1 5.3 million for the fiscal year ended March 
31, 1 984 is mainly attributable to new oil wells coming off 
the Production Incentive Period which resulted in oil being 
taxed at higher rates. 

INDIVIDUAL INCOME TAX ($35.0 million decrease) 

The decrease in Individual Income Tax revenue of $35.0 
million from $631.1 million for the fiscal year ended March 
31, 1983 to $596.1 million for the fiscal year ended March 

31,1 984 is mainly due to the net result of a $ 14.5 million 
increase in advance payments received from the Federal 
Government based on 1983 collections and the estimated 
growth in national basic Federal Tax and a negative prior 
year adjustment of $5.4 million in 1983-84 as compared 
to a positive prior year adjustment of a $43.2 million in 
1982-83. The 1983-84 revenue is net after transferring 
Provincial-Municipal Tax Sharing payments of $23.8 mil¬ 
lion. 

The actual revenue of $596.1 million was $40.7 million 
less than the Estimate due to the following: the revised 
Federal estimates which are based on national basic Fed¬ 
eral tax collections were less than the amount anticipated 
when the Province's Printed Estimate of Revenue was 
finalized and the negative prior year adjustment of $5.4 
million. 

POPULATION RECOVERY ADJUSTMENT PAYMENT 
($21.4 million decrease) 

The decrease of $21.4 million in Population Recovery 
Adjustment Payment for the year ended March 31, 1984 
occurred as a result of the receipt in 1982-83 of a non¬ 
recurring special payment to offset Federal equalization 
recoveries pertaining to revisions in population estimates 
arising from the 1 981 Census with respect to the 1 981-82 
fiscal year. 

HIGHWAYS AND TRANSPORTATION-SUNDRY 
($3.0 million decrease) 

The decrease in Sundry revenue of $3.0 million from $6.2 
million for the fiscal year ended March 31, 1983 to $3.2 
million for the fiscal year ended March 31, 1 984 is mainly 
the result of the receipt of approximately $3.1 million from 
Manitoba Hydro on the Long Spruce to Split Lake project in 
1982-83 with no similar recovery in 1983-84. 



GOVERNMENT OF THE PROVINCE OF MANITOBA 
STATEMENT OF EXPENDITURE 

For the Year Ended March 31, 1984 
(with comparative figures for March 31, 1983) 


4-18 


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GOVERNMENT OF THE PROVINCE OF MANITOBA 
STATEMENT OF EXPENDITURE (REORGANIZED DEPARTMENTS) 

For the Year Ended March 31, 1984 
(with comparative figures for March 31, 1983) 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


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DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-20 


EXPLANATORY COMMENTS REGARDING EXPENDITURE INCREASES (DECREASES) 


As shown on the 

Statement of Expenditure (Reorganized Departments) 
for the year ended March 31, 1984 


The total expenditure of $3,226.1 million for the year 
ended March 31, 1984 has increased from the previous 
fiscal year's total of $2,843.6 million by $382.5 million. 

The largest increase of $101.9 million in the Department 
of Finance is mainly attributable to an increase of $59.7 
million on net interest costs for long term financing and 
$33.2 million for foreign exchange costs on maturity of 
provincial securities. 

The next largest increase, $94.8 million, occurred in the 
Department of Health, primarily due to an increase in pay¬ 
ments of $86.2 million to the Manitoba Health Services 
Commission. 

Although salary and other general cost increases account 
for a substantial portion of the total increase, certain major 
items in departmental expenditures are commented on in 
the following paragraphs: 

AGRICULTURE ($8.7 million decrease) 

The major decrease in departmental spending was $9.9 
million in the Income Insurance Fund. One time productiv¬ 
ity enhancement grants were paid to beef producers in 
1982-83 which resulted in a year over year decrease of 
$13.5 million. The decrease was partially offset by an in¬ 
crease in expenditures of $2.1 million for full year imple¬ 
mentation costs of the beef program and $1.5 million for 
the establishment of the Income Insurance Fund for hog 
producers. 


bilitative Services program which is mainly the result of a 
9% increase in funding to mental institutions due to salary 
and operating requirements and a 10.3% increase in fee 
for service agreements for training in residences; in¬ 
creased spending of $2.3 million in the Day Care Services 
program which is mainly the result of an increase in the 
number of families eligible for subsidization due to a revi¬ 
sion to the income qualifications; and increased spending 
of $2.2 million in the Child and Family Services program 
which is mainly the result of a 9% increase in funding to 
external agencies. 

EDUCATION/PUBLIC SCHOOLS SUPPORT 
($39.0 million increase) 

The increase in expenditures is mainly attributable to a 
$24.7 million increase in the level of financial support pro¬ 
vided to school divisions and to a $14.0 million increase in 
the level of funding to the Universities Grants Commission 
which provides financial support to universities. The in¬ 
crease was partially offset by a decrease of $5.8 million in 
expenditures related to capital assets which is mainly due 
to a decrease in funding requirements for the Hill- 
ridge,Wanipigow and Cross Lake schools. Construction of 
these schools commenced in prior years and the 1983-84 
expenditures reflect completion costs only. 

EMPLOYMENT SERVICES AND ECONOMIC SECURITY 
($22.6 million increase) 


BUSINESS DEVELOPMENT AND TOURISM 
($2.7 million increase) 

The increase in departmental expenditures is mainly at¬ 
tributable to increased spending of $3.5 million on the 
Canada-Manitoba Tourism Agreement which relates pri¬ 
marily to full year costs for capital projects initiated in the 
latter part of the 1982-83 fiscal year. The increase was 
partially offset by a decrease in spending of $0.7 million on 
the Canada-Manitoba Industrial Development Agreement 
as a result of the completion of the Rural Small Enterprise 
Incentives project. 

CIVIL SERVICE ($9.4 million increase) 

The largest increase in departmental expenditures was 
$7.2 million for costs pertaining to employee benefits 
which are required by legislation or agreement. Benefit 
plan costs increased as follows: Unemployment Insurance 
Plan — $3.1 million, Civil Service Superannuation Plan — 
$1.6 million, Workers' Compensation Board — $0.9 mil¬ 
lion, Dental Plan — $0.8 million, Canada Pension Plan — 
$0.6 million, Group Life Insurance Plan — $0.2 million. 
Also, full year costs for the Health and Post-Secondary 
Education Levy which was introduced on July 1, 1982, 
resulted in an increase of $2.1 million. 

COMMUNITY SERVICES AND CORRECTIONS 
($12.4 million increase) 

The increase in departmental expenditures is mainly attrib¬ 
utable to: increased spending of $2.6 million in the Reha¬ 


The most significant increases in departmental expendi¬ 
tures were for Social Allowance payments which in¬ 
creased by $ 12.6 million as a result of a 10.5% increase in 
the level of support and a 3.5% increase in caseload and 
for Municipal Assistance which increased by $8.3 million 
as a result of a 12% increase in the level of support and a 
42% increase in caseload. 

ENVIRONMENT AND WORKPLACE SAFETY AND 
HEALTH ($5.2 million increase) 

The increase in departmental expenditures is mainly due to 
the payment of a one time subsidy grant of $4.0 million to 
the Workers' Compensation Board in the 1983-84 fiscal 
year. 

FINANCE ($101.9 million increase) 

The increase in departmental spending is mainly attribut¬ 
able to a net increase of $77.9 million in Public Debt ex¬ 
penditure. The major factors contributing to the increase in 
expenditures were an increase of $59.7 million of net in¬ 
terest costs for long term financing (excluding the Mani¬ 
toba School Capital Financing Authority debt assumed by 
the Province) and $33.2 million for foreign exchange costs 
on maturity of provincial securities. These increases were 
partially offset by an increase in investment earnings of 
$ 1 2.9 million from the cash management program and the 
Provincial Sinking Fund, and $4.6 million in interest recov¬ 
ered on advances to government agencies and crown cor¬ 
porations. Also, a net reduction of $5.7 million occurred 




DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-21 


when the Manitoba School Capital Financing Authority as¬ 
sets and liabilities were transferred to the Province. 

Expenditures related to Hydro Rates Stabilization in¬ 
creased by $15.4 million mainly as a result of foreign ex¬ 
change costs on maturity of debt obligations related to 
Manitoba Hydro. 

An increase of $8.4 million in Tax Credit payments is 
mainly attributable to increased Property Tax Credits of 
$5.1 million, increased Cost of Living Tax Credits of $1.7 
million and an increase of $1.0 million on the Resident 
Homeowner Tax Assistance program. 

GOVERNMENT SERVICES ($11.7 million increase) 

The increase in departmental spending is mainly attribut¬ 
able to a net increase of $6.9 million in expenditures re¬ 
lated to capital assets. Costs for new projects and projects 
on which work was initiated in the previous fiscal year 
increased by $ 1 3.3 million of which the major project cost 
increases were: $8.5 million for the construction of the 
new Law Courts Building in Winnipeg, $1.3 million for ren¬ 
ovations to the Robert Fletcher Building and $1.1 million 
for renovations to the Manitoba Archives Building. The 
increase was offset by a decrease in expenditures of $6.4 
million as a result of the completion of various projects 
during the 1982-83 and 1983-84 fiscal years. 

Costs for leased accommodations increased by $1.5 mil¬ 
lion as a result of increased rental rates and an increase in 
space rented. 

HEALTH ($94.8 million increase) 

The increase in departmental expenditures is mainly the 
result of increased payments of $86.2 million to the Mani¬ 
toba Health Services Commission. The increase in expen¬ 
ditures by the Commission is mainly attributable to: in¬ 
creased hospital costs due to negotiated salary contracts 
and general cost increases for supplies and operating ex¬ 
penses of $47.5 million and increased operating costs for 
new and renovated facilities, net of closures, of $2.5 mil¬ 
lion; increased operating costs under the Personal Care 
Home program of $17.5 million due to negotiated salary 
contracts and new and renovated facilities, offset by in¬ 
creased residential charges; increased volume and fee for 
service payments under the Medical Program of $ 14.0 mil¬ 
lion; and increased volume and cost of drugs under the 
Pharmacare program of $4.2 million. 

HIGHWAYS AND TRANSPORTATION 
($14.2 million decrease) 

The decrease in departmental expenditures mainly reflects 
a $10.1 million reduction in the level of funding for Con¬ 
struction and Upgrading of Provincial Trunk Highways, 
Provincial Roads and related projects. The purchase of a 
Water Bomber in 1982-83, without a similar purchase oc¬ 
curring in 1983-84, resulted in an additional decrease of 
$3.2 million. 

NATURAL RESOURCES ($7.1 million increase) 

The increase in departmental expenditures is mainly attrib¬ 
utable to an increase of $5.4 million in the Fire Suppres¬ 
sion Programs which reflects the severity and number of 
forest fires in 1983-84. 

NORTHERN AFFAIRS ($4.2 million increase) 

The increase in departmental expenditures is mainly attrib¬ 
utable to: an increase in spending of $2.0 million on the 
Northern Flood Agreement as a result of a contribution of 
$1.5 million pursuant to provisions of the agreement for 


the provincial portion of capital and operating costs for the 
Cross Lake Arena and an increase in the number of com¬ 
pensation claims settled which increased program costs 
by $0.5 million; and an increase in spending of $1.9 million 
on the Canada-Manitoba Northern Development Agree¬ 
ment as a result of the late signing of the agreement on 
November 29, 1982 and an increased level of cost shared 
programming authorized in 1983-84. 

URBAN AFFAIRS ($5.3 million increase) 

The increase in departmental expenditures is mainly attrib¬ 
utable to an increase of $3.3 million in the grant to the City 
of Winnipeg and to increased spending of $1.0 million on 
the Canada-Manitoba Agreement on Recreation and Con¬ 
servation for the Red River Corridor due to increased activ¬ 
ity on capital projects. Also, a net increase in expenditures 
of $0.9 million occurred under the Canada-Manitoba-Win- 
nipeg Core Area Agreement as a result of: increased 
spending of $2.2 million on the Employment and Affirma¬ 
tive Action program and $0.8 million on the Home Owner¬ 
ship Assistance program for full year costs of projects 
initiated by the Province in 1982-83; increased spending 
of $2.1 million on the North Logan Redevelopment project 
which was authorized in 1 983-84; increased payments of 
$1.3 million to the Government of Canada and City of 
Winnipeg for the Province's share of programs delivered 
by the other jurisdictions; and a decrease in expenditures 
of $5.5 million due to the finalization of land purchases 
under the Land Acquisition program. 

FLOOD CONTROL AND EMERGENCY EXPENDITURES 
($4.0 million increase) 

The increase in expenditures is mainly attributable to $2.8 
million expended on the Mosquito Abatement program 
which was initiated in the 1 983-84 fiscal year to take pre¬ 
ventative action against an outbreak of Western Equine 
Encephalitis. 

LOCAL GOVERNMENT GENERAL SUPPORT GRANT 
($12.2 million increase) 

The Local Government General Support Program was es¬ 
tablished in the 1 983-84 fiscal year to enable local govern¬ 
ments to meet their Levy for Health and Post-Secondary 
Education without resorting to program or service cut¬ 
backs or increases in local property taxes. Payments made 
were $3.8 million to the City of Winnipeg, $7.6 million to 
School Divisions and Districts throughout Manitoba, and 
$0.8 million to Rural Municipalities, Cities, Towns, Vil¬ 
lages and Local Government Districts. 

JOBS FUND ($59.0 million increase) 

The Jobs Fund was established in 1983 to improve the 
effectiveness and co-ordination of the entire range of job 
creation measures undertaken by the Province, many of 
which were introduced during the 1982-83 fiscal year. 
Approximately $20.8 million of the increase is attributable 
to the continuation and/or expansion of these programs 
into the 1983-84 fiscal year, and $27.5 million for other 
programs such as the New Employment Expansion and 
Development Program (N.E.E.D.) — $7.2 million, the 
Municipal Community Assets Program — $4.9 million, and 
Road Construction — $4.2 million. The salary transfer to 
the Jobs Fund Trust Account of the funds made available 
through the voluntary salary increase deferral by members 
of the Manitoba Government Employees Association 
accounted for $10.7 million of the increase. No similar 
expenditure occurred in 1982-83. 



4-22 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

SUMMARY OF EXPENDITURE BY DEPARTMENT 
AND EXPENDITURE OBJECT CODE 

For the Year Ended March 31, 1984 
(In Thousands) 


Communi 

Services 

and 





Executive 



Attorney 

Civil 

Correc¬ 


Legislation 


Council 

Agriculture 


General 

Service 

tions 

Advertising and Exhibits. 

. $ 19 

$ 

3,929 

$ 132 

$ 

138 

$ 

$ 109 

Aircraft Rental... 

— 


— 

— 


— 

— 

— 

Automobiles. 

93 


17 

1,046 


513 

8 

1,127 

Clothing .. . 

3 


— 

6 


27 

— 

1,043 

Computer Related Expenditures. 

37 


25 

351 


763 

488 

519 

Construction Contracts. 

1 


4 

— 


— 

— 

— 

Educational Assistance . 

3 


1 

28 


18 

46 

45 

Employee — Fringe Benefits. 

518 


18 

152 


128 

35,354 

503 

Equipment — Medical. 

— 


— 

23 


— 

— 

28 

Equipment — Specialized. 

8 


1 1 

236 


85 

15 

550 

Fees — Membership . 

15 



5 


154 

5 

6 

Fees — On Behalf of Citizens. 

— 



— 


1 

— 

12,358 

Fees — Other... 

18 


33 

1,985 


25,489 

6 

541 

Fees — Professional. 

3 


28 

210 


689 

101 

265 

Financial and Debt Charges. 

— 


— 

2,844 


— 

— 

7 

Freight, Express, Cartage. 

2 


2 

135 


7 

2 

30 

Fuel — Heating. 

— 


— 

2 


— 

— 

38 

Furniture and Furnishings — Office. 

36 


19 

79 


316 

9 

230 

Furniture and Furnishings — Other. 

— 


— 

— 


— 

— 

120 

Gasoline and Lubricants. 

— 


— 

2 


— 

— 

39 

Grants. 

— 


323 

20,444 


5,995 

— 

36,533 

Land and Buildings — Purchases . 

— 


— 

— 


— 

— 

— 

Materials — Buildings. 

2 


2 

3 


11 

2 

168 

Materials — Other. 

— 


— 

792 


— 

— 

40 

Medical Services and Supplies. 

— 


— 

3,162 


— 

— 

263 

Miscellaneous. 

80 


52 

765 


931 

15 

464 

Postage, Telephone, Telegraph. 

83 


113 

557 


489 

47 

965 

Publications. 

30 


13 

68 


248 

59 

72 

Real Estate Rentals. 

10 


1 

33 


65 

2 

130 

Salaries and Wages. 

5,379 


1,824 

17,272 


27,574 

2,343 

65,276 

Seed, Garden, Feed and Fodder. 

— 


— 

95 


— 

— 

38 

Subsistence. 

— 


1 

92 


159 

3 

172,616 

Supplies — Building Maintenance. 

1 


— 

16 


3 

— 

704 

Supplies — Printing and Stationery. 

284 


99 

830 


697 

99 

788 

Transportation — Non Employee . 

— 


1 

60 


526 

3 

2,655 

Travelling. 

56 


51 

519 


466 

19 

590 

Utilities. 

_ 


— 

3 


— 

— 

36 

Canada-Manitoba Shared Cost Agreement 









Transfers to Departments. 

' — 


— 

— 


— 

— 

— 

Recoveries . 

_ 


■ — 

(121) 


— 

— 

— 

Jobs Fund Transfers 









Transfers to Departments. 

_ 


_ 

_ 


— 

— 

— 

Recoveries . 

- 


- 

(1,029) 


- 

- 

- 

Total Expenditure. 

$ 6,681 

$ 

6,567 

$ 50,797 

$ 

65,492 

$ 38,626 

$298,896 

Recoveries into Appropriations. 

- 


(3,147) 

(2,688) 


- 

(27) 

- 

Net Expenditure. 

$ 6,681 

$ 

3,420 

$ 48,109 

$ 

65,492 

$ 38,599 

$298,896 









































































DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4 23 


SUMMARY OF EXPENDITURE BY DEPARTMENT 
AND EXPENDITURE OBJECT CODE - Continued 


Environment 


Consumer 





Cultural 





and 


and 





Affairs and 

Economic 



Energy 

Workplace 


Corporate 

Co-operative 


Crown 

Historical 

Development 



and 

Safety and 

Carried 

Affairs 

Development 

Investments 

Resources 

and Tourism 

Education 


Mines 

Health 

Forward 

$ 44 

$ 

11 

$ 

5 

$ 12 

$ 1,122 

$ 138 

$ 

257 

$ 207 

6,123 

23 


27 


2 

40 

125 

609 


161 

364 

4,155 

— 


— 


— 

1 

6 

31 


6 

3 

1,126 

101 


27 


68 

134 

777 

3,288 


123 

93 

6,794 

— 


— 


— 

1 

134 

38 


— 

2 

180 

2 


4 


1 

5 

33 

2,784 


12 

7 

2,989 

24 


20 


— 

7 

158 

333 


12 

110 

37,337 

51 

4,610 

1 


_ 


_ 

341 

108 

2,649 


149 

457 

6 


— 


— 

4 

16 

27 


3 

1 

242 

— 


— 


— 

— 

— 

863 


— 

— 

13,222 

99 


2 


2 

104 

51 

3,128 


1,205 

604 

33,267 

404 


7 


523 

295 

955 

3,902 


1,724 

171 

9,277 

— 


4,650 


— 

— 

88 

— 


— 

— 

7,589 

— 


— 


1 

17 

34 

58 


20 

22 

330 

— 


— 


— 

— 

11 

1 


4 

— 

56 

17 


4 


6 

51 

52 

412 


79 

33 

1,343 

— 


_ 


_ 

— 

15 

73 


11 

— 

219 

_ 


_ 


_ 

_ 

_ 

— 


12 

1 

54 

64 


— 


_ 

9,692 

13,943 

482,968 


811 

4,162 

574,935 

— 


— 


_ 

— 

— 

300 


4 

— 

304 

— 


2 


_ 

17 

7 

86 


24 

6 

330 

— 


_ 


_ 

_ 

_ 

— 


1 

— 

833 



_ 


_ 

_ 

— 

14 


1 

62 

3,502 

10 


13 


2 

134 

199 

109 


22 

10 

2,806 

74 


25 


16 

139 

231 

787 


143 

167 

3,836 

16 


5 


1 

229 

141 

1,172 


45 

50 

2,149 

2 


9 


_ 

1 

310 

550 


12 

9 

1,134 

2,855 


1,322 


301 

5,578 

7,330 

51,428 


6,041 

8,249 

202,772 

_ 


_ 


_ 

_ 

— 

— 


— 

— 

133 

19 


_ 


1 

9 

43 

1,121 


48 

7 

174,119 



— 


_ 

5 

6 

133 


10 

5 

883 

95 


29 


7 

2,473 

713 

1,824 


367 

301 

8,606 

5 


— 


5 

16 

61 

460 


31 

14 

3,837 

22 


47 


28 

63 

321 

617 


249 

283 

3,331 

— 


— 


— 

3 

10 

37 


6 

6 

101 

- 


- 


- 

- 

- 

(8,380) 


- 

- 

(8,501) 

— 


(10) 


— 

(110) 

(375) 

(8,140) 


(656) 

(143) 

(10,463) 

$ 3,883 

$ 

6,194 

$ 

969 

$ 19,261 

$ 26,625 

$543,420 

$ 

10,937 

$ 15,263 

$1,093,611 

- 


- 


- 

(3,618) 

(1,382) 

(372) 


- 

- 

(11,234) 

$ 3,883 

$ 

6,194 

$ 

969 

$ 15,643 

$ 25,243 

$543,048 

$ 

10,937 

$ 15,263 

$1,082,377 







































4-24 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


SUMMARY OF EXPENDITURE BY DEPARTMENT 
AND EXPENDITURE OBJECT CODE-Continued 


Brought 

Forward 


Advertising and Exhibits.$ 6,123 

Aircraft Rental. — 

Automobiles. 4,155 

Clothing. 1,126 

Computer Related Expenditures. 6,794 

Construction Contracts. 180 

Educational Assistance . 2,989 

Employee — Fringe Benefits. 37,337 

Equipment — Medical. 51 

Equipment — Specialized. 4,610 

Fees — Membership . 242 

Fees — On Behalf of Citizens. 13,222 

Fees — Other. 33,267 

Fees — Professional. 9,277 

Financial and Debt Charges. 7,589 

Freight, Express, Cartage. 330 

Fuel — Pleating. 56 

Furniture and Furnishings — Office. 1,343 

Furniture and Furnishings — Other. 219 

Gasoline and Lubricants. 54 

Grants. 574,935 

Land and Buildings — Purchases . 304 

Materials — Buildings. 330 

Materials — Other. 833 

Medical Services and Supplies. 3,502 

Miscellaneous. 2,806 

Postage, Telephone, Telegraph. 3,836 

Publications. 2,149 

Real Estate Rentals. 1,134 

Salaries and Wages. 202,772 

Seed, Garden, Feed and Fodder. 133 

Subsistence. 174,119 

Supplies — Building Maintenance. 883 

Supplies — Printing and Stationery. 8,606 

Transportation — Non Employee . 3,837 

Travelling . 3,331 

Utilities. 101 

Canada-Manitoba Shared Cost Agreement 

Transfers to Departments. — 

Recoveries . (8,501) 

Jobs Fund Transfers 

Transfers to Departments. — 

Recoveries . (10,463) 


Total Expenditure.$1,093,611 

Recoveries into Appropriations. (11,234) 


Net Expenditure.$1,082,377 



Fitness 



Highways 


Recreation 

Government 

and Trans 

Finance 

and Sport 

Services 

Health 

portation 

$ 23 

$ 4 

$ 23 

$ 64 

$ 145 

174 

67 

13,754 

1,410 

5,916 

2 

1 

414 

26 

154 

1,605 

6 

373 

518 

1,526 

— 

— 

19,707 

— 

60,808 

24 

3 

19 

44 

46 

25 

— 

366 

398 

1,176 

— 

— 

— 

1,035 

— 

10 

8 

747 

318 

38,428 

19 

2 

4 

18 

73 

— 

9 

1 

6,482 

— 

796 

125 

1,571 

104 

4,266 

78 

4 

1,604 

734 

79 

261,678 

— 

— 

— 

— 

4 

3 

128 

66 

180 

— 

— 

3,728 

7 

609 

125 

1 1 

2,546 

134 

147 

— 

— 

28 

68 

1 

— 

— 

25 

1 

4,393 

180,096 

2,461 

858 

918,341 

615 

— 

— 

25 

— 

3,826 

31 

3 

5,648 

45 

405 

— 

— 

84 

1 

29,327 


— 

19 

3,312 

26 

378 

48 

24 

81 

601 

212 

69 

4,560 

678 

664 

42 

8 

33 

130 

131 

— 

1 

9,487 

5 

119 

10,876 

1,772 

27,795 

62,824 

64,693 

— 

— 

22 

1 

201 

— 

6 

182 

1,300 

66 


— 

1,342 

674 

163 

477 

85 

1,444 

549 

861 

1 

37 

— 

59 

10 

272 

75 

159 

411 

2,022 

— 

— 

3,233 

20 

1,379 

- 

- 

- 

- 

(703) 

— 

(1,857) 

(5,951) 

(28) 

(4,198) 

$456,948 

$ 2,951 

$ 94,002 

$999,830 

$218,155 

(746) 

- 

(17,994) 

- 

(30,925) 

$456,202 

$ 2,951 

$ 76,008 

$999,830 

$187,230 








































































DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-25 


SUMMARY OF EXPENDITURE BY DEPARTMENT 
AND EXPENDITURE OBJECT CODE-Continued 


! 










Flood 



Labour 







Control 



and 





Public 

Emergency 

and 



Employment 

Municipal 

Natural 

Northern 

Urban 

School 

Interest 

Emergency 

Carried 

Housing 

Services 

Affairs 

Resources 

Affairs 

Affairs 

Support 

Rate Relief Expenditures 

i Forward 

66 

$ 1,140 

$ 8 

$ 104 

$ 15 $ 

15 

$ 

$ - $ 

154 

$ 7,884 

_ 

— 

— 

4,956 

— 


— 

— 

768 

5,724 

21 

456 

326 

3,298 

215 

6 

— 

— 

48 

29,846 

— 

17 

— 

187 

4 

— 

— 

— 

— 

1,931 

5 

361 

420 

835 

40 

1 

— 

— 


12,484 

_ 

23 

— 

1,748 

2,222 

1,042 

— 

— 

85 

85,815 

— 

23 

6 

29 

8 

3 

— 

— 

— 

3,194 

3 

100 

31 

417 

12 


— 

— 


39,865 

_ 

— 

— 

4 

— 


— 

— 


1,090 

_ 

184 

38 

8,054 

1,546 

1 7 

— 

— 

878 

54,838 

_ 

4 

1 

3 

— 

— 

— 

— 


366 

_ 

9 

— 

— 

4 


— 

— 

— 

19,727 

_ 

347 

— 

1,879 

484 

181 

— 

— 

218 

43,238 

_ 

210 

7 

740 

379 

747 

— 


63 

13,922 

_ 


— 

3 

1 


— 

357 

— 

269,628 


10 

4 

177 

72 

1 

— 

— 

— 

975 

— 

15 

— 

134 

3 

— 

— 

— 

— 

4,552 

18 

76 

33 

133 

21 

3 

— 

— 

1 

4,591 

— 

1 

2 

22 


11 



— 

352 

_ 

1 

— 

1,403 

1 8 





5,895 

37,263 

23,833 

26,865 

2,540 

10,726 

53,041 

66,997 

5,039 

712 

1,904,322 

_ 

— 

— 

473 

16 

4,733 

— 

— 


9,377 

3 

84 

5 

1,477 

837 

486 

— 

— 

1 5 

9,369 

_ 

131 

- 

1,173 

103 

7 

— 

— 

20 

31,679 


1 

— 

9 

— 


— 

— 

32 

6,901 

4 

446 

25 

845 

74 

1,773 

— 

— 

793 

7,898 

52 

307 

130 

824 

131 

17 

— 

— 

17 

11,497 

5 

49 

10 

59 

3 

1 

— 

— 

1 

2,621 

9 

14 


33 

2 

24 

— 

— 

— 

10,828 

1,880 

14,919 

8,91 2 

51,588 

3,762 

666 

— 

— 

234 

452,693 

— 


— 

441 

53 

— 

— 

— 

— 

851 

— 

1 74 

— 

1,002 

60 

— 

— 

— 

108 

177,017 


3 

1 

193 

1 


— 

— 


3,260 

56 

450 

237 

1,264 

1 11 

26 

— 

— 

7 

14,173 


118 


70 

51 

6 

— 

— 

4 

4,193 

46 

560 

149 

1,390 

565 

3 

— 

— 

58 

9,041 

- 

19 

- 

699 

15 


— 

— 

1 

5,467 

_ 

_ 

_ 

_ 

9,551 

4,061 

_ 

_ 

_ 

13,612 

— 

(2,934) 

— 

— 

(95) 

— 

— 

— 

— 

(12,233) 

— 

(24,430) 

(4,911) 

(2,046) 

(4,616) 

(2,981) 

— 

_ 

— 

(61,481) 

39,431 

$ 16,721 

$ 32,299 

$ 86,160 

$ 26,394 $ 

63,890 

$ 66,997 

$ 5,396 $ 

4,217 

$3,207,002 

(2,153) 

(237) 

- 

(1,988) 

- 

— 

— 

— 

— 

(65,277) 


$ 37,278 $ 16,484 $ 32,299 $ 84,172 $ 26,394 $ 63,890 $ 66,997 $ 5,396 $ 4,217 $3,141,725 














































4-26 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


SUMMARY OF EXPENDITURE BY DEPARTMENT 
AND EXPENDITURE OBJECT CODE-Continued 


Brought 

Forward 


Advertising and Exhibits. $ 7,884 

Aircraft Rental. 5,724 

Automobiles. 29,846 

Clothing . 1,931 

Computer Related Expenditures. 12,484 

Construction Contracts. 85,815 

Educational Assistance . 3,194 

Employee — Fringe Benefits. 39,865 

Equipment — Medical. 1,090 

Equipment — Specialized. 54,838 

Fees — Membership . 366 

Fees — On Behalf of Citizens. 19,727 

Fees — Other. 43,238 

Fees — Professional. 13,922 

Financial and Debt Charges. 269,628 

Freight, Express, Cartage. 975 

Fuel — Heating. 4,552 

Furniture and Furnishings — Office. 4,591 

Furniture and Furnishings — Other. 352 

Gasoline and Lubricants. 5,895 

Grants. 1,904,322 

Land and Buildings — Purchases . 9,377 

Materials — Buildings. 9,369 

Materials — Other. 31,679 

Medical Services and Supplies. 6,901 

Miscellaneous. 7,898 

Postage, Telephone, Telegraph. 11,497 

Publications. 2,621 

Real Estate Rentals. 10,828 

Salaries and Wages. 452,693 

Seed, Garden, Feed and Fodder. 851 

Subsistence. 177,017 

Supplies — Building Maintenance. 3,260 

Supplies — Printing and Stationery. 14,173 

Transportation — Non Employee . 4,193 

Travelling. 9,041 

Utilities. 5,467 

Canada-Manitoba Shared Cost Agreement 

Transfers to Departments. 13,612 

Recoveries . (12,233) 

Jobs Fund Transfers 

Transfers to Departments. — 

Recoveries . (61,481) 


Total Expenditure. $3,207,002 

Recoveries into Appropriations. (65,277) 


Net Expenditure. $3,141,725 


Local 




Government 




General 


Total 

Recoveries 

Support 

Jobs 

Object Code 

Into 

Grant 

Fund 

Expenditure 

Appropriations 

$ 

$ 

$ 7,884 

$ (3,127) 

— 

— 

5,724 

— 

— 

— 

29,846 

(11,110) 

— 

— 

1,931 

(307) 

— 

— 

12,484 

(616) 

— 

— 

85,815 

(2,099) 

— 

— 

3,194 

(72) 

— 

— 

39,865 

(ID 

— 

— 

1,090 

— 

— 

— 

54,838 

(19,609) 

— 

— 

366 

— 

— 

— 

19,727 

— 

— 

— 

43,238 

(1,272) 

— 

— 

13,922 

— 

— 

— 

269,628 

(73) 

— 

— 

975 

(2) 

— 

— 

4,552 

(18) 

— 

— 

4,591 

(1,682) 

— 

— 

352 

(2) 

— 

— 

5,895 

(618) 

12,207 

— 

1,916,529 

(6,132) 

— 

— 

9,377 

— 

— 

— 

9,369 

(611) 

— 

— 

31,679 

(6,042) 

— 

— 

6,901 

(11) 

— 

10,691 

18,589 

(29) 

— 

— 

11,497 

(15) 

— 

— 

2,621 

— 

— 

— 

10,828 

(36) 

— 

— 

452,693 

(4,204) 

— 

— 

851 

— 

— 

— 

177,017 

(129) 

— 

— 

3,260 

(911) 

— 

— 

14,173 

(5,003) 

— 

— 

4,193 

— 

— 

— 

9,041 

(1,523) 

— 

— 

5,467 

(13) 

_ 

_ 

13,612 

_ 

- 

- 

(12,233) 

— 

_ 

61,481 

61,481 

(61,481) 

- 

- 

(61,481) 

61,481 

$ 12,207 

$ 72,172 

$3,291,381 

$ (65,277) 

- 

- 

(65,277) 

65,277 

$ 12,207 

$ 72,172 

$3,226,104 

- 




































































DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-27 


SUMMARY OF EXPENDITURE BY DEPARTMENT 
AND EXPENDITURE OBJECT CODE-Continued 


Net 

Net 



Object Code 

Object Code 

Increase 


Expenditure 

Expenditure 

or 


1984 

1983 

(Decrease) 


$ 4,757 

$ 3,448 

$ 1,309 

Note 1 

5,724 

2,717 

3,007 

Note 2 

18,736 

18,755 

(19) 


1,624 

1,659 

(35) 


11,868 

9,313 

2,555 

Note 3 

83,716 

84,820 

(1,104) 

Note 4 

3,122 

2,984 

138 


39,854 

28,091 

11,763 

Note 5 

1,090 

809 

281 


35,229 

37,538 

(2,309) 

Note 6 

366 

209 

157 


19,727 

18,413 

1,314 

Note 7 

41,966 

14,953 

27,013 

Note 8 

13,922 

14,819 

(897) 


269,555 

174,637 

94,918 

Note 9 

973 

1,196 

(223) 


4,534 

4,389 

145 


2,909 

3,580 

(671) 


350 

637 

(287) 


5,277 

4,060 

1,217 

Note 10 

1,910,397 

1,724,792 

185,605 

Note 11 

9,377 

13,064 

(3,687) 

Note 12 

8,758 

7,683 

1,075 

Note 13 

25,637 

25,938 

(301) 


6,890 

6,473 

417 


18,560 

30,436 

(11,876) 

Note 14 

11,482 

10,298 

1,184 

Note 15 

2,621 

2,680 

(59) 


10,792 

9,393 

1,399 

Note 16 

448,489 

400,366 

48,123 

Note 17 

851 

844 

7 


176,888 

154,944 

21,944 

Note 18 

2,349 

2,173 

176 


9,170 

9,850 

(680) 


4,193 

4,101 

92 


7,518 

8,620 

(1,102) 

Note 19 

5,454 

4,926 

528 


13,612 

_ 

13,612 


(12,233) 

- 

(12,233) 


$3,226,104 

$2,843,608 

$382,496 


$3,226,104 

$2,843,608 

$382,496 
















4-28 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


NOTE 1: 


NOTE 2: 


NOTE 3: 


NOTE 4: 


NOTE 5: 


EXPLANATORY COMMENTS REGARDING EXPENDITURE OBJECT CODE 
INCREASES (DECREASES) 

For the year ended March 31, 1984 


ADVERTISING AND EXHIBITS 
($1.3 million increase) 

The increased costs in this category occurred 
mainly in the Department of Labour and Em¬ 
ployment Services ($1.1 million) as a result of 
the implementation and operation of the Jobs 
Fund Program. This was the first full year of 
operation of the above mentioned program. 

AIRCRAFT RENTALS ($3.0 million increase) 

A higher incidence of forest fires during the 
1983-84 fiscal year resulted in a $2.2 million 
increase in Fire Suppression costs incurred by 
the Department of Natural Resources. Also, 
there was an increase of $0.8 million in this 
category because the Mosquito Abatement 
Program in the Department of Flood Control 
and Emergency Expenditures was required 
during the 1983-84 fiscal year. 

COMPUTER RELATED EXPENDITURES 
($2.6 million increase) 

Increased costs in this category result mainly 
from a $1.1 million increase in expenditure by 
the Department of Education for its Post Sec¬ 
ondary, Adult and Continuing Education Divi¬ 
sion Administration. There was also an in¬ 
crease of $0.6 million by the Department of 
Economic Development and Tourism for the 
Manitoba Research Council. 

CONSTRUCTION CONTRACTS ($1.1 million 
decrease) 

Decreased costs in this category result mainly 
from a $10.1 million reduction in expenditure 
by the Department of Highways for Construc¬ 
tion and Upgrading of Provincial Trunk High¬ 
ways, Provincial Roads and related projects. 
The Department of Education also decreased 
expenditure in this category by $ 1.9 million be¬ 
cause of the completion of construction of Hill- 
ridge School in the 1983-84 fiscal year. 

These decreases were partially offset by a 
$10.6 million increase related to various con¬ 
struction projects in the Department of Gov¬ 
ernment Services such as construction of 
New Law Courts Building ($8.5 million), reno¬ 
vations to Robert Fletcher Building ($1.4 mil¬ 
lion) and renovations to the Manitoba Archives 
Building ($1.1 million). 

EMPLOYEE-FRINGE BENEFITS 
($11.8 million increase) 

Increased costs in this category result mainly 
from increased employee benefits paid by the 
Civil Service Commission as required by legis¬ 


lation or agreement as follows: Civil Service 
Superannuation Plan $1.6 million, Canada 
Pension Plan $0.6 million. Group Life Insur¬ 
ance $0.2 million. Workers' Compensation 
Board $0.9 million. Unemployment Insurance 
Plan $3.1 million, and Dental Plan $0.8 million. 
The first full year of operation of the Levy for 
Health and Post Secondary Education resulted 
in increased costs of $2.1 million. 

EQUIPMENT SPECIALIZED 
($2.3 million decrease) 

Decrease in the expenditure for specialized 
equipment occurred mainly in the Department 
of Highways and Transportation. There was no 
purchase of a Water Bomber during the 
1983-84 fiscal year; consequently there was 
a reduction in expenditure of $3.2 million as 
only maintenance costs of the Water Bomber 
were incurred. The above mentioned decrease 
was partially offset by the increase of $0.7 
million related to the Mosquito Abatement Pro¬ 
gram incurred during the 1983-84 fiscal year 
by the Department of Flood Control and Emer¬ 
gency Expenditures. 

FEES ON BEHALF OF CITIZENS 
($1.3 million increase) 

Increased costs in this category resulted 
mainly from increased assistance payments in 
the Department of Community Services and 
Corrections and Department of Health as fol¬ 
lows: Home Care Assistance $0.5 million and 
Health Services under the Social Allowances 
Program $0.9 million. These increases, as in 
the previous year, were generally due to in¬ 
creased caseloads and increased levels of sup¬ 
port. 

NOTE 8: FEES OTHER ($27.0 million increase) 

The increase was mainly due to the fact that 
this fiscal year Law Enforcement expenditures 
of $24.3 million via the Attorney-General's De¬ 
partment were included in this category rather 
than in ''Miscellaneous'' as was done the pre¬ 
vious fiscal year. Also, expenditure incurred by 
the Department of Education for the operating 
costs of the new Technical Training Centre and 
participation in the Inter-Provincial Training 
Agreement caused a further increase of $1.0 
million and $0.5 million respectively. 

FINANCIAL AND DEBT CHARGES 
($94.9 million increase) 

The increase in the Department of Finance 
spending is mainly attributable to a net increase 
of $77.9 million in Public Debt expenditure. 


NOTE 6: 


NOTE 7: 


NOTE 9: 





DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-29 


NOTE 10: 


NOTE 11: 


The major factors contributing to the increase 
in expenditures were an increase of $59.7 mil¬ 
lion of net interest costs for long term financ¬ 
ing (excluding the Manitoba School Capital Fi¬ 
nancing Authority debt assumed by the Prov¬ 
ince) and $33.2 million for foreign exchange 
costs on maturity of provincial securities. 
These increases were partially offset by an in¬ 
crease in investment earnings of $12.9 million 
from the cash management program and the 
Provincial Sinking Fund, and $4.6 million in in¬ 
terest recovered on advances to government 
agencies and crown corporations. Also, a net 
reduction of $5.7 million occurred when the 
Manitoba School Capital Financing Authority 
assets and liabilities were transferred to the 
Province. 

Expenditures related to Hydro Rates Stabiliza¬ 
tion increased by $1 5.4 million mainly as a re¬ 
sult of foreign exchange costs on maturity of 
debt obligations related to Manitoba Hydro. 


GASOLINE AND LUBRICANTS 
($1.2 million increase) 

The increase in this category is due to 
increased spending by the Department of 
Natural Resources and the Department of 
Highways and Transportation of $0.6 million 
and $0.5 million respectively. The increased 
spending in the Department of Natural Re¬ 
sources is mainly attributable to the severity 
and increased number of forest fires that had 
to be suppressed during the 1983-84 fiscal 
year. The increase in the Department of High¬ 
ways and Transportation is mainly due to a 
gasoline price increase that came into effect 
April 1, 1983. 


GRANTS ($185.6 million increase) 

Significant increases or decreases in the 
amount of grants paid under certain programs 
occurred in the following Departments: 

a) HEALTH ($87.6 million increase) 

Payments to the Manitoba Health Services 
Commission increased by $86.2 million 
over the previous fiscal year primarily due to 
the following: increased hospital costs at¬ 
tributed to negotiated salary contracts and 
general cost increases for supplies and op¬ 
erating expenses of $47.5 million; in¬ 
creased costs for new and renovated facili¬ 
ties net of closures of $2.5 million; in¬ 
creased operating costs under the Personal 
Care Home Program of $17.5 million; in¬ 


creased volume and fee for service pay¬ 
ments under the Medical Program and 
$14.0 million and increased volume and 
cost of drugs under the Pharmacare Pro¬ 
gram of $4.2 million. 


b) EDUCATION/PUBLIC SCHOOLS SUPPORT 
($46.3 million increase) 

The increase in expenditures is mainly at¬ 
tributable to a $24.7 million increase in the 
level of financial support provided to School 
Divisions and to a $14.0 million increase in 
the level of funding provided to the Univer¬ 
sities Grants Commission which provides 
financial support to Universities. The in¬ 
crease was partially offset by a decrease of 
$3.0 million in expenditures related to capi¬ 
tal assets which is mainly due to a decrease 
in funding requirements for the Hillridge, 
Wanipigow and Cross Lake schools. Con¬ 
struction of these schools commenced in 
prior years and the 1983-84 expenditures 
reflect completion costs only. 


c) LABOUR ($17.2 million increase) 

The increase in expenditure results mainly 
from the new programs started in the De¬ 
partment during the 1983-84 fiscal year. 
These new programs, Manitoba Employ¬ 
ment Action Program and Career Start Pro¬ 
gram each caused increases of $7.2 million 
for an overall increase of $14.4 million. 


d) LOCAL GOVERNMENT GENERAL SUP 
PORT GRANT ($12.2 million increase) 

The Local Government General Support 
Program was established in the 1983-84 
fiscal year to enable local governments to 
meet their Levy for Health and Post-Sec¬ 
ondary Education without resorting to pro¬ 
gram or service cutbacks or increase in local 
property taxes. Payments made were $3.8 
million to the City of Winnipeg, $7.6 million 
to School Divisions and Districts throughout 
Manitoba, and $0.8 million to Rural Munici¬ 
palities, Cities, Towns, Villages and Local 
Government Districts. 


e) AGRICULTURE ($8.3 million decrease) 

The major decrease in departmental spend¬ 
ing was $9.9 million in the Income Insur¬ 
ance Fund. One-time productivity enhance- 




4-30 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


ment grants were paid to beef producers in 
1982-83 which resulted in a year over year 
decrease of $13.5 million. The decrease 
was partially offset by an increase in expen¬ 
ditures of $2.1 million for full year imple¬ 
mentation costs of the Beef Program and 
$1.5 million for the establishment of the In¬ 
come Insurance Fund for Hog Producers. 


f) FINANCE ($8.4 million increase) 

An increase of $8.4 million in Tax Credit 
payments is mainly attributable to increased 
Property Tax Credits of $5.1 million, in¬ 
creased Cost of Living Tax Credits of $1.7 
million and an increase of $ 1.0 million in the 
Resident Homeowner Tax Assistance Pro¬ 
gram. 


g) MUNICIPAL AFFAIRS ($6.3 million in¬ 
crease) 

The increase in expenditure is mainly due to 
increased activity in capital asset related 
projects during the 1983-84 fiscal year, 
particularly for community programs in rela¬ 
tion to municipalities ($2.0 million) and 
community groups ($2.9 million). 


h) NORTHERN AFFAIRS ($5.1 million in¬ 
crease) 

An increase of $1.5 million in the Northern 
Flood Agreement is the result of a contribu¬ 
tion for the provincial portion of capital and 
operating costs of the Cross Lake Arena as 
required under provisions of the Agreement. 
Increased expenditures on the Canada- 
Manitoba Northern Development Agree¬ 
ment of $4.1 million are the result of the 
iate signing of the Agreement and an in¬ 
creased level of cost-shared programming 
in 1983-84. 


i) COMMUNITY SERVICES AND CORREC¬ 
TIONS ($5.0 million increase) 

The increase is attributable to increased ex¬ 
penditures in the Day Care Service Program 
of $2.3 million as a result of an increase in 
the number of families eligible for subsidiza¬ 
tion due to a revision of the income qualifi¬ 
cations. There was also a $2.2 million 
increase in the Child and Family Service Pro¬ 
gram mainly as a result of a 9% increase in 
funding to external agencies. 


j) URBAN AFFAIRS ($4.1 million increase) 

The increase in the Departments expendi¬ 
ture results mainly from a $3.3 million 
increase in grant payments to the City of 
Winnipeg. 

k) ENVIRONMENT AND WORKPLACE 
SAFETY AND HEALTH 

($4.1 million increase) 

The increase in expenditures is primarily 
due to the payment of a one-time subsidy 
grant of $4.0 million to the Workers' Com¬ 
pensation Board in the 1983-84 fiscal year. 

NOTE 12: LAND AND BUILDINGS-PURCHASES 
($3.7 million decrease) 

The decrease in this category is attributed 
mainly to the Department of Urban Affairs as a 
result of decreased expenditures of $3.7 mil¬ 
lion under the Winnipeg Inner City Core Agree¬ 
ment. This decrease was due to the finalization 
of land purchases under the Land Acquisition 
Program during the 1983-84 fiscal year. 

NOTE 13: MATERIALS-BUILDINGS ($1.1 million in¬ 
crease) 

The increase in this category is attributed to 
the fact that there was a minimal increase of 
$0.4 million in the total object code, but cou¬ 
pled with a $0.7 million decrease in recoveries 
by the Department of Government Services 
during the year, resulting in a net overall in¬ 
crease of $1.1 million. 

NOTE 14: MISCELLANEOUS ($11.9 million decrease) 

The decrease in this category mainly occurred 
in the Department of Attorney-General. During 
the 1983-84 fiscal year law enforcement ex¬ 
penditures for the policing agreement with the 
R.C.M.P. were treated as "Other Fees" rather 
than "Miscellaneous", resulting in a $23.0 
million decrease in this category. This de¬ 
crease was partially offset by the $ 10.7 million 
salary transfer to the Jobs Fund Trust Account 
of funds made available through the voluntary 
salary increase deferred by members of the 
Manitoba Government Employees Associa¬ 
tion. No similar expenditure occurred in 
1982-83. 

NOTE 15: POSTAGE, TELEPHONE, TELEGRAPH 
($1.2 million increase) 

The increased costs in this category were at¬ 
tributed to an increase in telephone rates al¬ 
lowed by the Manitoba Public Utilities Board in 
July of 1983. This rate increase caused a 
marginal increase in expenditures in this cate¬ 
gory in numerous Departments of the Govern¬ 
ment. 





DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-31 


NOTE 16: REAL ESTATE RENTALS ($1.4 million in¬ 
crease) 

The increased costs in this category occurred 
mainly in the Department of Government Ser¬ 
vices ($1.4 million) as a result of increased 
rental rates and an increase in space rented. 

NOTE 17: SALARIES AND WAGES 
($48.1 million increase) 

The increase of $48.1 million in the cost of 
Salaries and Wages paid by the Government 
results mainly from the general salary increase 
that was negotiated with employees for the 
second year of a two year Salary Agreement 
which was subsequently extended to thirty 
months ending September 28th, 1984. This 
increase was not as large as the previous year 
because of the $10.7 million voluntary salary 
increase deferral made by members of the 


Manitoba Government Employees Associa¬ 
tion. 

NOTE 18: SUBSISTENCE ($21.9 million increase) 

This increase continues to reflect the higher 
costs of food and shelter under the assistance 
programs administered by the Department of 
Community Services and Corrections. The 
largest increases occurred in: the Social Secu¬ 
rity Program $12.6 million and $8.3 million in 
the Municipal Assistance Program. 

NOTE 19: TRAVELLING ($1.1 million decrease) 

The decrease in this category was mainly at¬ 
tributable to the attempt made by most Gov¬ 
ernment Departments to reduce costs. The 
majority of Departments were able to show a 
net decrease in expenditure in this category for 
the 1983-84 fiscal year. 



4-32 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


EXPENDITURE OBJECT CODE CATEGORIES 

EQUIPMENT - SPECIALIZED 


ADVERTISING AND EXHIBITS 

Payments for all advertising placed in periodicals, news¬ 
papers, television or other media that relate to govern¬ 
ment business including advertising of vacant positions 
in the Civil Service. 

AIRCRAFT RENTALS 

This includes costs related to the rental of all types of 
aircraft used in disasters such as flood, fire, etc. 

AUTOMOBILES 

Includes the acquisition of automobiles either by pur¬ 
chase or leasing and the costs associated with mainte¬ 
nance and repair. Mileage payments to employees for 
the use of personal vehicles are also included. 

CANADA-MANITOBA SHARED COST AGREEMENT 

This includes the costs incurred by Departments under 
this Agreement as well as the subsequent recovery 
from the Department responsible for administering the 
Agreement. 

CLOTHING 

Includes uniforms and clothing for employees and 
clothing, footwear, etc., for recipients of social allow¬ 
ances. 

COMPUTER RELATED EXPENDITURE 

Includes the study, development and implementation of 
all computer programs for the government, the pur¬ 
chase of rental of equipment, software and charges for 
the computer processing of all transactions. 

CONSTRUCTION CONTRACTS 

Amounts paid for the construction of buildings, bridges, 
highways, roads and parks. 

EDUCATIONAL ASSISTANCE 

Payment for tuition fees, equipment and/or books for 
employees who attend various courses, conferences 
and conventions. This category also includes the pur¬ 
chase of educational supplies in the Community Col¬ 
leges Division of the Department of Education and train¬ 
ing and development of handicapped people in the 
Department of Health and Social Development. 

EMPLOYEE - FRINGE BENEFITS 

Includes the employer's share of the costs of Canada 
Pension Plan, Unemployment Insurance, group life and 
other employee benefit programs. 

EQUIPMENT - MEDICAL 

Includes the purchase or rental of medical equipment 
and the costs of maintenance and repair. 


The purchase, rental and maintenance of equipment 
other than medical, automobiles and computer are in¬ 
cluded under this classification. 

FEES - MEMBERSHIP 

Includes membership in public service organizations 
and other National, Provincial or Municipal organiza¬ 
tions. 

FEES - ON BEHALF OF CITIZENS 

Legal, medical, dental and optical fees incurred on be¬ 
half of non-employees are included. 

FEES - OTHER 

This includes those fees and honoraria that are paid to 
non-employees who have been appointed to boards, 
commissions and other agencies. Payments to wit¬ 
nesses, jurors and court reporters are also included. 
RCMP costs are recorded in this category under the 
department of the Attorney-General. 

FEES - PROFESSIONAL 

Fees, other than computer related costs paid to 
individuals and firms that provide professional assis¬ 
tance or services such as architects, lawyers, accoun¬ 
tants and medical examiners are reported under this 
heading. 

FINANCIAL AND DEBT CHARGES 

This includes the costs related to the public debt of the 
Province such as debt redemptions, premiums, interest 
and charges by banks for exchange, services, etc. 

FREIGHT, EXPRESS, CARTAGE 

Includes delivery charges on goods purchased by the 
government other than the initial cost of securing the 
item. 

FUEL - HEATING 

All fuel oil, natural gas, coal and electricity used by the 
departments in heating their premises are recorded 
here. 

FURNITURE AND FURNISHINGS - OFFICE 

The costs to purchase or lease general office equipment 
such as desks, typewriters and filing cabinets. The re¬ 
lated maintenance and repair costs are included. 

FURNITURE AND FURNISHINGS - OTHER 

This includes the cost of furnishings other than office 
equipment. 

GASOLINE AND LUBRICANTS 

This includes gasoline or other motive fuels and lubri¬ 
cants. Does not include purchase of these items for 
government owned automobiles. 



DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4 33 


GRANTS 

Payments to various individuals and organizations in 
support of various projects and programs including bur¬ 
saries, cultural activities, charitable organizations, etc. 
Grants or transfer payments to other governments and 
government agencies are reported in this category. 

JOBS FUND TRANSFERS 

Includes the costs incurred by Departments in develop¬ 
ing projects as well as the subsequent recovery from 
the Department responsible for approving said projects. 

LAND AND BUILDINGS - PURCHASE 

This includes the purchase of land and/or buildings re¬ 
quired by the government. 

MATERIALS - BUILDING 

The materials and related costs for new construction or 
renovation of existing property, including improve¬ 
ments to the grounds and routine maintenance sup¬ 
plies, other than janitorial services. 

MATERIALS - OTHER 

Includes material and related costs required for pur¬ 
poses other than buildings such as: aggregates and 
mixes; asphalt; cement; reinforcing steel, etc. 

MEDICAL SERVICES AND SUPPLIES 

Includes the costs of institutional services and supplies. 

MISCELLANEOUS 

Various expenditures that do not relate to any other 
category are reported as miscellaneous. This includes 
promotional costs, insurance, purchase of research ani¬ 
mals, property loss and damage, crime compensation 
payments, etc. 

POSTAGE, TELEPHONE AND TELEGRAPH 

All costs for postage, telephone (including installation, 
long distance and other charges), telex and other re¬ 
lated forms of communication. 

PUBLICATIONS 

Includes library reference material, books, periodicals, 
pamphlets, newspapers, etc. 


REAL ESTATE RENTALS 

Rental of offices, classrooms, meeting rooms, etc. 

SALARIES AND WAGES 

The salaries paid to Ministers, contract employees and 
the regular Civil Service are reported under this head¬ 
ing. Indemnities, living and constituency allowances 
paid to MLA's are also included. Overtime, remoteness 
allowances, shift premiums and other negotiated allow¬ 
ances are also included. 

SEED, GARDEN, FEED AND FODDER 

Includes the purchase of garden supplies, fertilizer and 
payments for feed and fodder assistance. 

SUBSISTENCE 

This includes payments for food and shelter under vari¬ 
ous government assistance programs. It also includes 
the costs of food, board and room of employees other 
than when travelling. 

SUPPLIES - BUILDING MAINTENANCE 

The costs of providing the necessary janitorial, laundry 
and other supplies for government office and/or institu¬ 
tional buildings. 

SUPPLIES - PRINTING AND STATIONERY 

This includes the cost of all printed forms, microfilming, 
photo copier and general office supplies such as pens, 
pencils, paper, etc. 

TRANSPORTATION - NON-EMPLOYEE 

Payments made for the transportation of non-employ¬ 
ees are reported under this heading, particularly for 
medical or emergency reasons. 

TRAVELLING 

This includes the cost of all travelling by Ministers, 
MLA's and employees of the government while on gov¬ 
ernment business. Automobile costs are recorded sepa¬ 
rately. 

UTILITIES 

This includes all light, power, water, and sewer 
charges. 



4-34 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

DEPARTMENTAL APPROPRIATIONS AND EXPENDITURES 

Recording Amounts Authorized, Expended And Unexpended 
For The Year Ended March 31, 1984 


Approp. 

No. Department and Appropriation 


Amount 



Authorized 

Expended 

Unexpended 


LEGISLATION (I) 

1. Indemnities (Statutory). 

2. Retirement Allowances Including Refunds 

of Contributions (Statutory). 

3. Members' Allowances (Statutory). 

4. Other Assembly Expenditures 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

Special Warrant. 

5. Provincial Auditor's Office 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

6. Ombudsman 

Main Estimate... 

Main Estimate * . 

Main Estimate * * . 

Special Warrant. 

7. Electoral Office 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 


EXECUTIVE COUNCIL (II) 

1. General Administration 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

Special Warrant. 

2. Information Services 

Main Estimate. 

Main Estimate * * . 

3. Advertising Audit Office 

Main Estimate. 

Main Estimate * * . 

Special Warrant. 


$1,386,100.00 

( 1 , 100 . 00 ) 

1,160.00 

72,000.00 


$1,839,525.15 

517,413.91 

361,563.13 

1,458,160.00 


$1,839,525.15 

517.413,91 

361,563.13 

1,357,713.00 


$ 


100,447.00 


2,316,900.00 

(52,700.00) 

1,339.00 2,265,539.00 2,192,923.76 72,615.24 


235,200.00 

(16,000.00) 

268,00 

31,500.00 


250,968.00 


242,276.60 


8,691.40 


235,300.00 

(13,400.00) 

268.00 222,168.00 169,872.93 52,295.07 


$6,915,337.19 $6,681,288.48 $ 234,048.71 


$1,857,000.00 

(44,300.00) 

4,464.00 

100,000.00 

$1,917,164.00 

$1,843,373.79 

$ 73,790.21 

553,200.00 

5,804.00 

559,004.00 

554,406.19 

4,597.81 

1,079,900.00 

26,161.00 

25,400.00 

1,131,461.00 

1,022,563,67 

108,897.33 


$3,607,629.00 

$3,420,343.65 

$ 187,285.35 























































DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-35 


Approp. Amount 

No. Department and Appropriation Authorized Expended Unexpended 

AGRICULTURE (III) 

1. General Administration 


Main Estimate. 

Main Estimate * . 

Main Estimate* *. 

$4,616,500.00 
(89,100.00) 
14,911.00 

$4,542,311.00 

$4,082,776.92 

$459,534.08 

Manitoba Crop Insurance Corporation 
— Administration 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

3,897,800.00 

(67,600.00) 

14,464.00 

3,844,664.00 

3,698,521.61 

146,142.39 

Manitoba Agricultural Credit Corporation 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

6,571,000.00 

(36,300.00) 

893.00 

6,535,593.00 

4,993,761.71 

1,541,831.29 

Agricultural Development and 

Marketing Division 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

10,068,900.00 

(72,600.00) 

31,608.00 

10,027,908.00 

9,318,677.77 

709,230.23 

Farm and Rural Development Division 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

Main Estimate * * * * . 

13,240,400.00 

(268,400.00) 

28,215.00 

(20,800.00) 

12,979,415.00 

12,257,210.89 

722,204.11 

Policy and Economics Division 

Main Estimate. 

Main Estimate * * . 

848,500.00 

3,661.00 

852,161.00 

747,027.26 

105,133.74 

Canada-Manitoba Value-Added 

Crops Production Agreement 

Main Estimate. 

Main Estimate * * * .. 

1,649,200.00 

325,900.00 

1,975,100.00 

1,777,924.05 

197,175.95 

Expenditures Related to 

Capital Assets 

Main Estimate. 


7,471,100.00 

6,003,452.83 

1,467,647.17 

Income Insurance Fund 

Main Estimate... 

Main Estimate * * . 

5,560,000.00 

5,357.00 

5,565,357.00 

5,230,124.59 

335,232.41 


$53,793,609.00 $48,109,477.63 $5,684,131.37 


ATTORNEY-GENERAL (IV) 


1. General Administration 


Main Estimate. $1,952,600.00 

Main Estimate * . (19,600.00) 

Main Estimate ** . 4,374.00 

Special Warrant. 125,000.00 $ 2,062,374.00 $ 1,996,461.74 $ 65,912.26 

2 Legal Services 

Main Estimate. 5,505,400.00 

Main Estimate * . (12,400.00) 

Main Estimate ** . 6,340.00 

Special Warrant. 108,800.00 5,608,140.00 5,559,515.12 48,624.88 


Carried Forward 


$ 7,670,514.00 $ 7,555,976.86 $ 1 14,537.14 


























































4-36 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


Approp. 

No. Department and Appropriation 

Brought Forward . 

3. Boards and Commissions 

Main Estimate. 

2,214,400.00 

(28,400.00) 

3,661.00 

324,200.00 

Amount 

Authorized 

$ 7,670,514.00 

Expended 

$ 7,555,976.86 

$ 

Unexpended 

114,537.14 

Main Estimate * * . 





Special Warrant. 

2,513,861.00 

2,474,446.44 


39,414.56 

4. Land Titles Offices 

Main Estimate. 

Main Estimate * . 

4,327,200.00 

(24,000.00) 

20,804.00 





Main Estimate * * . 

4,324,004.00 

4,310,627.80 


13,376.20 



5. Law Courts 

Main Estimate. 

Main Estimate * . 

$16,287,100.00 

(196,800.00) 

34,287.00 





Main Estimate * * . 

16,124,587.00 

15,614,797.46 


509,789.54 



6. Legislative Counsel 

Main Estimate. 

Main Estimate * . 

444,200.00 

(77,300.00) 

446.00 





Main Estimate * * . 





Special Warrant. 

3,700.00 

371,046.00 

351,986.30 


19,059.70 

7. Law Enforcement 

Main Estimate. 


25,660,200.00 

24,740,001.94 


920,198.06 

8. Public Trustee 

Main Estimate. 

Main Estimate * * . 

1,463,000.00 

3,125.00 

81,400.00 





Special Warrant. 

1,547,525.00 

1,522,661.56 


24,863.44 

9. Canada-Manitoba Legal Aid 

Main Estimate.. 

Special Warrant.. 

7,251,300.00 

865,000.00 

8,1 16,300.00 

8,116,1 10.34 


189.66 

10. Personal Property Security Registry 

Main Estimate. 

Main Estimate * . 

888,800.00 

(13,900.00) 





Main Estimate * * . 

6,072.00 

880,972,00 

749,142.74 


131,829.26 

12. Judgments (Statutory). 



56,065.96 

56,065.96 


- 



$67,265,074.96 

$65,491,817.40 

$1,773,257.56 

CIVIL SERVICE (XVII) 






1. Civil Service Commission 

Main Estimate. 

Main Estimate * . 

$3,267,800.00 

(56,500.00) 

4,375,00 

34,900.00 





Main Estimate * * . 





Special Warrant. 

$ 3,250,575.00 

$ 3,249,394.84 

$ 

1,180.16 

2. Civil Service Benefit Plans 

Main Estimate. 

Special Warrant. 

Special Warrant 

26,413,400.00 

2,397,600.00 

217,728.00 

29,028,728.00 

28,623,043.25 


405,684.75 

3. Levy for Health and 

Post-Secondary Education 

Main Estimate . 


6,870,200.00 

6,726,592.13 


143,607.87 



$39,149,503.00 

$38,599,030.22 

$ 

550,472.78 

COMMUNITY SERVICES AND CORRECTIONS (IX) 





1. General Administration 

Main Estimate. 

Main Estimate * . 

$2,194,700.00 

(63,000.00) 

3,750.00 

149,700.00 





Main Estimate * * . 





Special Warrant. 

$ 2,285,150.00 

$ 2,260,567.27 

$ 

24,582.73 

Carried Forward . 


$ 2,285,150.00 

$ 2,260,567.27 

$ 

24,582.73 








































































DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-37 


Approp. Amount 


No. Department and Appropriation 

Brought Forward . 

2. Financial and Administrative Services 

Main Estimate. 

Main Estimate * . 

3,196,800.00 

(150,000.00) 

Authorized 

$ 2,285,150.00 

Expended 

$ 2,260,567.27 

Unexpended 

$ 24,582.73 

Main Estimate * * . 

10,358.00 




Special Warrant. 

105,200.00 

3,162,358.00 

3,151,373.45 

10,984.55 

3. Community Social Services 

Main Estimate. 

Main Estimate * . 

9,722,500.00 

(105,300.00) 

4,554.00 




Main Estimate * * . 

9,621,754.00 

9,329,734.65 

292,019.35 


4. Child and Family Services 

Main Estimate. 

Main Estimate * * . 

44,691,200.00 

4,018.00 

44,695,218.00 

43,936,697.50 

758,520.50 


5. Rehabilitative Services 

Main Estimate. 

Main Estimate * . 

51,978,700.00 

(223,800.00) 

1,339.00 




Main Estimate * * . 

51,756,239.00 

50,047,027.41 

1,709,21 1.59 


6. Social Security Services 

Main Estimate. 

Main Estimate * . 

157,325,300.00 

(797,100.00) 

16,787.00 

5,334,200.00 




Main Estimate * * . 




Special Warrant. 

161,879,187.00 

160,735,458.73 

1,143,728.27 

7. Corrections and Probation Services 

Main Estimate. 

Main Estimate * . 

29,463,100.00 

(167,500.00) 

62,858.00 

504,700.00 




Main Estimate * * . 




Special Warrant. 

29,863,158.00 

29,435,119.79 

428,038.21 


$303,263,064.00$298,895,978.80 $ 4,367,085.20 


CONSUMER AND CORPORATE AFFAIRS (V) 

1. General Administration 


Main Estimate. $730,200.00 

Main Estimate * . (17,500.00) 

Main Estimate * * . 536.00$ 713,236.00$ 627,994.85 $ 85,241.15 


2. Consumer Affairs 

Main Estimate. 935,500.00 

Main Estimate * . (29,900.00) 

Main Estimate * * . 357.00 905,957.00 831,352.33 74,604.67 


3. Corporate Affairs 

Main Estimate. 2,466,300.00 

Main Estimate * . (25,600.00) 

Main Estimate ** . 1,428.00 

Special Warrant. 43,000.00 2,485,128.00 2,424,130.21 60,997.79 

$ 4,104,321.00$ 3,883,477.39 $ 220,843.61 


CO-OPERATIVE DEVELOPMENT (VI) 

1. General Administration 

Main Estimate. $117,300.00 

Main Estimate * . (2,200.00) 

Main Estimate ** . 179.00 

Special Warrant. 1 7,000.00 

Special Warrant. 32,000.00$ 164,279.00$ 151,073,92 $ 13,205.08 

Carried Forward . $ 164,279.00$ 151,073.92 $ 13,205.08 







































































4-38 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


Approp. 


Amount 



No. 

Department and Appropriation 


Authorized 

Expended 

Unexpended 


Brought Forward . 

$ 

164,279.00$ 

151,073.92 $ 

13,205.08 

2. 

Co-operative and Credit Union 
Development and Regulation 






Main Estimate. 

Main Estimate * . 

1,460.200.00 

(30,400.00) 

3,035.00 

3,000.00 





Main Estimate * * . 





Special Warrant. 

1,435,835.00 

1,392,678.73 

43,156.27 

3. 

Interest Forgiveness 






Main Estimate. 


4,819,500.00 

4,650,332.53 

169,167.47 

4. 

Expenditures Related to Capital Assets 






Main Estimate. 


50,000.00 

- 

50,000.00 



$ 

6,469,614.00$ 

6,194,085.18 $ 

275,528.82 


CROWN INVESTMENTS (XXII) 





1. 

Administration 






Main Estimate... 

Main Estimate * . 

$632,500.00 
(9,000.00) 
405,000.00 $ 





Main Estimate * * * . 

1,028,500.00 $ 

968,912.80 $ 

59,587.20 





$ 

1,028,500.00 $ 

968,912.80 $ 

59,587.20 


CULTURAL AFFAIRS AND HISTORICAL RESOURCES (XIV) 




1. 

General Administration 






Main Estimate... 

Main Estimate * . 

$2,975,000.00 
(95,300.00) 
7,589.00 $ 





Main Estimate * * . 

2,887,289.00 $ 

2,792,844.53 $ 

94,444.47 

2. 

Cultural and Heritage Programs 


Main Estimate. 

Main Estimate * . 

11,835,400.00 
(41,000.00) 
13,125.00 1 





Main Estimate ** ... 

1,807,525.00 1 

11,617,805.89 

189,719.11 

3. 

Communications 


Main Estimate... 

Main Estimate * * . 

734,100.00 

164,468.00 

898,568.00 

639,807.20 

258,760.80 

4. 

Expenditures Related to 

Capital Assets 






Main Estimate. 


617,800.00 

592,109.68 

25,690.32 


$16,211,182.00 $15,642,567.30 $ 568,614.70 

























































DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-39 


Approp. Amount 

No. Department and Appropriation Authorized Expended 


ECONOMIC DEVELOPMENT AND TOURISM (X) 


1. Executive 

Main Estimate.$ 5,257,600.00 

Main Estimate * . (16,300.00) 

Main Estimate * * . 3,303.00$ 5,244,603.00$ 5,091,043.56 


2. Operations 

Main Estimate. 15,257,800.00 

Main Estimate * . (165,200.00) 

Main Estimate ** . 36,966.00 

Main Estimate *** . 1,330,100.00 16,459,666.00 16,124,221.97 


3. Venture Capital Program 

Main Estimate. 105,400.00 91,446.23 

4. Expenditures Related to 
Capital Assets 

Main Estimate. 4,160,000.00 3,936,307.54 


$25,969,669.00 $25,243,019.30 


EDUCATION (XVI) 


1. Departmental Administrative Support 
Services 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

2. Planning and Research 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

3. Financial Support—Public Schools 

Main Estimate. 

Main Estimate * * . 


$5,381,700.00 

( 88 , 200 . 00 ) 

43,216.00$ 5,336,716.00$ 5,154,421.31 


470,700.00 

(8,800.00) 

2,768.00 464,668.00 401,931.11 


369,976,200.00 

2,054.00 369,978,254.00 294,678,061.50 


4. Program Development and Support 


Services 

Main Estimate. 15,659.900.00 

Main Estimate * . (255,300.00) 

Main Estimate * * . 96,608.00 15,501,208.00 15,037,996.93 


5. Post-Secondary, Adult and 
Continuing Education 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

Special Warrant. 

6. Universities Grants Commission 


Main Estimate. 148,594,000.00 

Main Estimate * . (4,800.00) 

Main Estimate ** . 357.00 148,589,557.00 148,523,089.87 


7. Bureau de I'Education 
Francaise 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

Special Warrant. 

8. Expenditures Related to 


Capital Assets 

Main Estimate. 23,525,800.00 

Main Estimate ** . 96,610.00 23,622,410.00 23,612,508.75 


$620,093,454.00 $543,047,865.05 


3,336,300.00 

(34,400.00) 

14,821.00 

210,500.00 3,527,221.00 3,520,283.71 


51,652,300.00 

(839,900.00) 

96,520.00 

2,164,500.00 53,073,420.00 52,119,571.87 


Unexpended 

$ 153,559.44 

335.444.03 

13,953.77 

223,692.46 
$ 726,649.70 


$ 182,294.69 

62,736.89 

75,300,192.50 

463,211.07 

953,848.13 

66,467.13 

6,937.29 

9,901.25 

$77,045,588.95 





























































4-40 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


Approp. 


Amount 



No. 

Department and Appropriation 


Authorized 

Expended 

Unexpended 


ENERGY AND MINES (XXIII) 





1. 

Administration 






Main Estimate... 

$1,024,800.00 





Main Estimate * * . 

446.00 

$ 1,025,246.00 

$ 1,009,615.91 

$ 15,630.09 

2. 

Energy 






Main Estimate...... 

6,228,300.00 





Main Estimate * * . 

7,054.00 

6,235,354.00 

4,558,891.03 

1,676,462.97 

3. 

Mineral Resources 






Main Estimate. 

5,422,500.00 





Main Estimate * . 

(126,900.00) 





Main Estimate * * . 

8,125.00 

5,303,725.00 

5,198,769.50 

104,955.50 

4. 

Expenditures Related to 






Capital Assets 






Main Estimate. 


1,345,300.00 

170,000.00 

1,175,300.00 




$13,909,625.00 

$10,937,276.44 

$2,972,348.56 


ENVIRONMENT AND WORKPLACE 






SAFETY AND HEALTH (XXXI) 





1. 

Executive Administration 






Main Estimate. 

$1,038,200.00 





Main Estimate * . 

(68,500.00) 





Main Estimate * * . 

179.00 





Special Warrant.. 

4,030,700.00 

$ 5,000,579.00 

$ 4,999,356.48 

$ 1,222.52 

2. 

Environmental Management 






Main Estimate. 

7,384,900.00 





Main Estimate * . 

(84,100.00) 





Main Estimate * * . 

17,858.00 

7,318,658.00 

7,134,756.98 

183,901.02 

3. 

Clean Environment Commission 






Main Estimate. 

371,800.00 





Main Estimate * . 

(5,000.00) 

366,800.00 

361,163.62 

5,636.38 

4. 

Manitoba Environmental Council 






Main Estimate. 


78,000.00 

69,277.67 

8,722.33 

5. 

Workplace Safety and Health 






Main Estimate. 

2,217,200.00 





Main Estimate * . 

(27,100.00) 





Main Estimate * * . 

2,232.00 





Special Warrant. 

151,200.00 

2,343,532.00 

2,340,319.38 

3,212.62 

6. 

Worker Advisor Office 






Main Estimate. 

347,400.00 





Special Warrant. 

1 1,200.00 

358,600.00 

358,298.43 

301.57 




$15,466,169.00 

$15,263,172.56 

$ 202,996.44 


FINANCE (VII) 





1. 

General Administration Division 






Main Estimate. 

$1,188,200.00 





Main Estimate * * . 

6,249.00$ 

1,194,449.00$ 

1,162,525.36 

$ 31,923.64 

2. 

Treasury Division 






Main Estimate. 

829,500.00 





Main Estimate * * . 

2,679.00 

832,179.00 

826,603.02 

5,575.98 

3. 

Comptroller's Division 






Main Estimate. 

3,268,000.00 





Main Estimate * . 

(47,300.00) 





Main Estimate * * . 

12,501.00 

3,233,201.00 

3,205,976.23 

27,224.77 


Carried Forward . $ 5,259,829.00 $ 5,195,104.61 $ 64,724.39 




































































DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-41 


Approp. Amount 


No. 

Department and Appropriation 


Authorized 

Expended 

Unexpended 

4. 

Brought Forward . 

Taxation Division 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

7,635,900.00 

(149,000.00) 

35,715.00 

$ 5,259,829.00 

7,522,615.00 

$ 5,195,104.61 

6,798,480.97 

$ 64,724.39 

724,134.03 

5. 

Federal-Provincial Relations 
and Research Division 

Main Estimate. 

Main Estimate * * . 

1,077,500.00 

4,018.00 

1,081,518.00 

1,005,482.21 

76,035.79 

6. 

Information Management Division 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

856,400.00 

(20,000.00) 

4,464,00 

840,864.00 

736,036.18 

104,827.82 

7. 

Temporary Assignment Program 

Main Estimate. 

Main Estimate * . 

65,000.00 

(65,000.00) 




8. 

Tax Credit Payments 

Main Estimate. 

Special Warrant. 

174,100,000.00 

7,000,000.00 

181,100,000.00 

180,820,635.72 

279,364.28 

9. 

Reciprocal Taxation Agreement 

Main Estimate. 

Main Estimate * * . 

4,100,000.00 

(4,100,000.00) 




10. 

Public Debt (Statutory). 


239,744,828.74 

239,744,828.74 

- 

11. 

Hydro Rates Stabilization (Statutory) .... 


21,900,967.03 

21,900,967.03 

- 



$457,450,621.77 $456,201,535.46 

$1,249,086.31 

FITNESS, RECREATION AND SPORT (XXIV) 

General Administration 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

Special Warrant. 

$515,900.00 
(1 1,190.00) 
357.00 
6,000.00 $ 

51 1,067.00 

$ 501,941.99 

$ 9,125.01 

Fitness, Recreation and Sport 

Main Estimate.... 

Main Estimate * . 

Main Estimate * * .. 

2,527,400.00 

(31,810.00) 

3,929.00 

2,499,519.00 

2,449,215.70 

50,303.30 


$ 

3,010,586.00 

$ 2,951,157.69 

$ 59,428.31 


GOVERNMENT SERVICES (VIII) 


1. General Administration 


Main Estimate. $2,315,100.00 

Main Estimate * . (42,300.00) 

Main Estimate ** . 3,661.00 $ 2,276,461.00 $ 2,202,421.89 $ 74,039.11 


2. Field Services 

Main Estimate. 43,155,600.00 

Main Estimate * . (463,700.00) 

Main Estimate * * . 122,324.00 42,814,224.00 39,628,226.47 3,185,997.53 


3. Supply and Services 

Main Estimate. 7,291,400.00 

Main Estimate * . (103,800.00) 

Main Estimate ** . 544,923.00 7,732,523.00 7,276,340.37 456,182.63 

4. Project Services 

Main Estimate. 2,616,000.00 

Main Estimate * . (93,000.00) 

Main Estimate ** . 3,035.00 

Special Warrant. 100,400.00 2,626,435.00 2,568,886.80 57,548.20 


Carried Forward 


$ 55,449,643.00$ 51,675,875.53 $3,773,767.47 






































































4-42 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


Approp. 

No. Department and Appropriation 


Amount 

Authorized 

Expended 

Brought Forward . 

$ 

55,449,643.00$ 

51,675,875.53 

5. Land Value Appraisal Commission 

Main Estimate......... 

Main Estimate * . 

85,200.00 

(1,300.00) 

83,900.00 

30,896.38 

6. Expenditures Related to 

Capital Assets 

Main Estimate... 

Main Estimate * * . 

Special Warrant. 

22,711,400.00 
306,703.00 
1,350,000.00 

24,368,103.00 

24,301,062.45 



$79,901,646.00 

$76,007,834.36 


HEALTH (XXI) 

Executive Function 

Main Estimate... 

Main Estimate * . 

Main Estimate * * . 

$1,680,700.00 

(36,300.00) 

3,661.00$ 

1,648,061.00$ 

1,477,068.57 

Administrative Services 

Main Estimate... 

Main Estimate * .. 

Main Estimate * * . 

4,192,800.00 

(57,300.00) 

17,680.00 

4,153,180.00 

4,083,993.05 

Community Health Operations 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

51,616,900.00 

(666,200.00) 

17,947.00 

50,968,647.00 

49,181,695.13 

Community Health Programs 

Main Estimate... 

Main Estimate * . 

Main Estimate * * . 

31,939,000.00 

(328,800.00) 

24,464.00 

31,634,664.00 

28,487,778.54 

Chief Provincial Psychiatrist 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

3,054,800.00 
(117,300.00) 
1,785.00 

2,939,285.00 

2,394,752.59 

The Alcoholism Foundation of Manitoba 
Main Estimate. 


8,751,000.00 

8,565,200.00 

Manitoba Health Services Commission 

Main Estimate. 

Main Estimate * . 

899,891,600.00 

(431,700.00) 899,459,900.00 

887,067,000.00 

Expenditures Related to 

Capital Assets 

Main Estimate. 


22,008,400.00 

18,572,800.00 


$1,021,563,137.00 $999,830,287.88 

HIGHWAYS AND TRANSPORTATION (XV) 

General Administration 

Main Estimate.. $ 4,160,400.00 

Main Estimate * .. (91,200.00) 

Main Estimate * * . 2,41 1.00 

$ 4,071,611.00$ 

3,692,454.20 

Management Services and Engineering 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

15,766,300.00 

(245,000.00) 

30,269.00 

15,551,569.00 

15,275,641.26 

Planning and Design 

Main Estimate.. 

Main Estimate * * . 

1,859,700.00 

2,143.00 

1,861,843.00 

1,828,226.85 

Carried Forward . 


$21,485,023.00 

$20,796,322.31 


Unexpended 

$3,773,767.47 

53,003.62 

67,040.55 
$3,893,811.64 


$ 170,992.43 

69,186.95 

1,786,951.87 

3,146,885.46 

544,532.41 

185,800.00 

12,392,900.00 

3,435,600.00 

$21,732,849.12 


$ 379,156.80 

275,927.74 

33,616.15 
$ 688,700.69 



































































DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4 43 


Approp. Amount 


No. Department and Appropriation 

Brought Forward . 

4. Operations—Highways and Airports 

Main Estimate. 

4,853,600.00 

(351,300.00) 

392,954.00 

Authorized 

$21,485,023.00 

Expended 

$20,796,322.31 

Unexpended 

$ 688,700.69 

Main Estimate * * . 

4,895,254.00 

4,307,046.16 

588,207.84 


5. Air/Radio Services 

Main Estimate. 

Main Estimate * * . 

2,640,100.00 

47,858.00 

2,687,958.00 

2,248,044.67 

439,913.33 

6. Motor Vehicle Branch 

Main Estimate. 

Main Estimate * . 

13,880,400.00 

(141,600.00) 

42,501.00 

Main Estimate * * . 

13,781,301.00 

13,184,784.06 

596,516.94 


7. Expenditures Related to 

Capital Assets 

Main Estimate. 

Main Estimate * . 

153,328,400.00 

(643,900.00) 




Main Estimate * * . 

1,024,933.00 

153,709,433.00 

146,693,305.92 

7,016,127.08 


$196,558,969.00 $187,229,503.12 $9,329,465.88 


1. 

HOUSING (XXX) 

Housing 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

. $40,434,000.00 

(147,100.00) 

1,786.00 

$40,288,686.00 

$37,278,322.84 

$3,010,363.16 




$40,288,686.00 

$37,278,322.84 

$3,010,363.16 


LABOUR AND EMPLOYMENT SERVICES (XI) 




1. 

General Administration 






Main Estimate. 

. $2,932,000.00 





Main Estimate * . 

(54,900.00) 





Main Estimate * * . 

8,572.00 

$ 2,885,672.00 

$ 2,881,701.16 

$ 3,970.84 

2. 

Labour and Industrial Relations 






Main Estimate. 

. 6,180,100.00 





Main Estimate * . 

(148,400.00) 





Main Estimate * * . 

9,286.00 

6,040,986.00 

5,647,699.64 

393,286.36 

3. 

Employment Services 






Main Estimate. 

8,438,300.00 





Main Estimate * . 

(127,500.00) 





Main Estimate * * . 

22,233.00 





Special Warrant. 

. 286,000.00 

8,619,033.00 

7,862,758.84 

756,274.16 

4. 

Expenditures Related to 






Capital Assets 






Main Estimate. 

85,000.00 





Main Estimate * * . 

. 6,339.00 

91,339.00 

91,331.04 

7.96 




$17,637,030.00 

$16,483,490.68 

$1,153,539.32 






























































4-44 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


Approp. 

No. Department and Appropriation 

MUNICIPAL AFFAIRS (XIII) 

1. General Administration 

Main Estimate... 

Main Estimate * . 

Main Estimate * * . 

2. Municipal Board 

Main Estimate. 

Main Estimate*. 

Main Estimate * * . 

3. Municipal Budget and Finance 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

4. Municipal Assessments 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

5. Municipal Services 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 

6. Municipal Planning Services 

Main Estimate .... 

Main Estimate * . 

Main Estimate * * . 

7. Provincial Planning 

Main Estimate. 

Main Estimate * . 

Main Estimate * * ... 

8. Expenditures Related to 
Capital Assets 

Main Estimate . 


NATURAL RESOURCES (XII) 

1. Executive Administration 

Main Estimate. 

Main Estimate * . 

2. Administrative Services 

Main Estimate. 

Main Estimate * . 

3. Resources Executive Administration 

Main Estimate. 

Main Estimate * . 

4. Water Resources 

Main Estimate. 

Main Estimate * . 

5. Parks 

Main Estimate. 

Main Estimate * . 

Main Estimate * * . 



Amount 

Authorized 

$ 873,800.00 
(15,200.00) 
578.00 

$ 859,178.00 

351,400.00 

(8,900.00) 

168.00 

342,668.00 

22,784,700.00 

(6,200.00) 

162.00 

22,778,662.00 

4,971,000.00 

(93,400.00) 

3,305.00 

4,880,905.00 

1,241,900.00 

(24,500.00) 

3,147.00 

1,220,547.00 

2,933,700.00 

(60,000.00) 

2,042.00 

2,875,742.00 

364,500.00 

(8,000.00) 

12.00 

356,512.00 


1,500,000.00 


$34,814,214.00 

$1,093,500.00 

(12,800.00) 

$ 1,080,700.00 

2,555,900.00 

(78,600.00) 

2,477,300.00 

760,100.00 

(17,600.00) 

742,500.00 

6,222,100.00 

(208,100.00) 

6,014,000.00 

12,576,300.00 

(164,000.00) 

120,806.00 

12,533,106.00 


$22,847,606.00 


Expended 

Unexpended 

$ 824,905.15 

$ 34,272.85 

318,892.00 

23,776.00 

21,780,966.55 

997,695.45 

4,572,316.85 

308,588.15 

1,187,843.37 

32,703.63 

2,803,885.43 

71,856.57 

348,677.83 

7,834.17 

461,023.97 

1,038,976.03 

$32,298,511.15 

$2,515,702.85 

$ 1,002,666.67 

$ 78,033.33 

2,385,464.47 

91,835.53 

734,808.59 

7,691.41 

5,425,858.99 

588,141.01 

12,244,142.28 

288,963.72 

$21,792,941.00 

$1,054,665.00 


Carried Forward 































































DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-45 


Approp. Amount 


No. 

6. 

Department and Appropriation 

Brought Forward . 

Lands 

Main Estimate. 

Main Estimate * . 

1,999,200.00 

(33,200.00) 

Authorized 

$22,847,606.00 

Expended 

$21,792,941.00 

Unexpended 

$1,054,665.00 


Main Estimate * * . 

8,929.00 

1,974,929.00 

1,960,954.18 

13,974.82 

7. 

Forestry 

Main Estimate. 

Main Estimate * . 

7,177,100.00 

(76,200.00) 

33,661.00 


Main Estimate * * . 

7,134,561.00 

6,805,449.12 

329,1 1 1.88 



8. 

Fisheries 

Main Estimate. 

Main Estimate * . 

3,807,100.00 

(33,800.00) 

15,625.00 





Main Estimate * * . 

3,788,925.00 

3,561,510.57 

227,414.43 



9. 

Wildlife 

Main Estimate. 

Main Estimate * . 

$3,809,100.00 

(44,700.00) 

5,357.00 

361,600.00 





Main Estimate * * . 





Special Warrant. 

$ 4,131,357.00 

$ 3,972,253.42 

$ 159,103.58 

10. 

Surveys and Mapping 

Main Estimate. 

Main Estimate * . 

3,036,800.00 

(36,700.00) 

28,126.00 

30,500.00 





Main Estimate * * . 





Special Warrant. 

3,058,726.00 

2,949,163.94 

109,562.06 

11. 

Engineering and Construction 

Main Estimate. 

Main Estimate * . 

6,989,200.00 

(122,700.00) 

126,900.00 





Special Warrant. 

6,993,400.00 

6,759,525.33 

233,874.67 

12. 

Regional Services 

Main Estimate. 

Main Estimate * . 

20,469,600.00 

(243,800.00) 

72,234.00 

36,800.00 

1,900,000.00 

4,000,000.00 





Main Estimate * * . 





Special Warrant. 

Special Warrant. 

Special Warrant. 

26,234,834.00 

26,045,786.23 

189,047.77 

13. 

Expenditures Related to 

Capital Assets 

Main Estimate. 

Main Estimate * . 

1 1,386,100.00 
(25,000.00) 

11,361,100.00 

10,324,126.16 

1,036,973.84 






$87,525,438.00 

$84,171,709.95 

$3,353,728.05 


NORTHERN AFFAIRS (XIX) 





1. 

Executive 

Main Estimate. 

Main Estimate * .. 

$ 320,100.00 
(15,000.00) 

1 79.00 





Main Estimate**. 





Special Warrant. 

6,900.00 

$ 312,179.00 

$ 308,428.43 

$ 3,750.57 

2. 

Administrative Support Services 

Main Estimate. 

Main Estimate * . 

799,800.00 

(15,000.00) 

1,875.00 





Main Estimate * * . 

786,675.00 

719,927.27 

66,747.73 



3. 

Local Government Development 

Main Estimate.. 

Main Estimate * . 

6,709,900.00 

(15,000.00) 

6,929.00 





Main Estimate * * . 

6,701,829.00 

6,309,752.96 

392,076.04 




Carried Forward . 


$ 7,800,683.00 

$ 7,338,108.66 

$ 462,574.34 


































































4-46 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


Approp. 
No 


Amount 


5. 


6 . 


3. 


5. 


Department and Appropriation 

Brought Forward . 

Agreements Management 
and Co-ordination 

Main Estimate. 

Main Estimate * . 

2,785,400.00 

(47,900.00) 

50,983.00 

Authorized 

$ 7,800,683.00 

Expended 

$ 7,338,108.66 

Unexpended 

$ 462,574.34 

Main Estimate * * . 




Main Estimate *** . 

233,500.00 

101,400.00 




Special Warrant. 

3,123,383.00 

3,012,867.26 

110,515.74 

Communities Economic 

Development Fund 

Main Estimate. 


161,000.00 

161,000.00 

_ 

Northern Development Agreement — 
Canada-Manitoba 

Main Estimate. 

Main Estimate * . 

8,392,200.00 

(60,000.00) 

9,107.00 

1,000,000.00 

20,800.00 

$ 5,041,800.00 
(6,100.00) 
20,625,00 
1,066,000.00 
(78,149.33) 
1,500,000.00 




Main Estimate ** .... 




Main Estimate *** . 




Main Estimate * * * * ..... 

9,362,107.00 

8,643,615.84 

718,491.16 

Expenditures Related to 

Capital Assets 

Main Estimate. 

Main Estimate * ... 

Main Estimate * * . 




Main Estimate *** . 




Main Estimate ***** . 




Special Warrant. 

7,544,175.67 

7,238,634.62 

305,541.05 



$27,991,348.67 

$26,394,226.38 

$ 1,597,122.29 

URBAN AFFAIRS (XX) 





Executive Function 

Main Estimate... 

Main Estimate * . 

$ 160,300.00 

(3,800.00) 




Main Estimate ** .... 

357.00 

$ 156,857.00 

$ 145,855.00 

$ 11,002.00 


Administration and Finance Branch 

Main Estimate. 

Main Estimate * . 

41,276,000.00 

(6,000.00) 

447.00 




Main Estimate * * . 




Special Warrant. 

Urban Policy Co-ordination Branch 

Main Estimate. 

Main Estimate * . 

602,877.00 

7,440,800.00 

(34,000.00) 

24,108.00 

500,000.00 

41,873,324.00 

41,646,064.97 

227,259.03 

Main Estimate * * . 




Main Estimate *** . 

7,930,908.00 

7,814,003.43 

1 16,904.57 


Agreement for Recreation and 
Conservation for the Red River 

Corridor 

Main Estimate. 

Main Estimate * . 

255,200.00 

(200.00) 

357.00 




Main Estimate * * . 

255,357.00 

255,264.94 

92.06 


Expenditures Related to 

Capital Assets 

Main Estimate. 

Main Estimate ** .. 

13,021,700.00 

32,679.00 

2,813,300.00 




Main Estimate *** . 

15,867,679.00 

14,028,816.74 

1,838,862.26 




$66,084,125.00 

$63,890,005.08 

$ 2,194,119.92 



































































DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-47 


Approp. 

No. Department and Appropriation 


Amount 

Authorized Expended Unexpended 


CANADA MANITOBA ENABLING VOTE (XXVI) 

1. Canada-Manitoba Enabling Vote 


Main Estimate. $11,083,100.00 

Main Estimate ** * . (8,473,800.00)$ 2,609,300.00 $ - $ 2,609,300.00 


$ 2,609,300.00 $ - $ 2,609,300.00 


PUBLIC SCHOOLS SUPPORT (XXVII) 

1. Public Schools —Working Capital 
Advance 

Special Warrant. $67,000,000.00 $66,996,489.00 $ 3,511.00 

$67,000,000.00 $66,996,489.00 $ 3,511.00 


EMERGENCY INTEREST RATE RELIEF (XXVIII) 

1. Emergency Interest Rate Relief 
Program 

Main Estimate. 


$ 6,000,000.00 $ 5,396,111.50 $ 603,888.50 
$ 6,000,000.00 $ 5,396,111.50 $ 603,888.50 


FLOOD CONTROL AND EMERGENCY EXPENDITURES (XVIII) 

1. Flood Control and Emergency 


Expenditures 

Main Estimate. $ 1,000,000.00 

Main Estimate ** . 89.00 

Main Estimate *** ... 800,000.00 

Special Warrant. 2,700,000.00 $ 4,500,089.00 $ 4,217,331.27 $ 282,757.73 


$ 4,500,089.00 $ 4,217,331.27 $ 282,757.73 


LOCAL GOVERNMENT GENERAL SUPPORT GRANT (XXXII) 


1. Local Government General 
Support Grant 
Main Estimate . 


$12,300,000.00 $12,207,483.60 $ 92,516.40 

$12,300,000.00 $12,207,483.60 $ 92,516.40 


JOBS FUND (XXIX) 


1. Jobs Fund 

Main Estimate. $72,200,000.00 

Main Estimate * . 10,705,800.00 

Main Estimate ** . 5,178.00 

Main Estimate * * * * * . 78,149.33 $82,989,127.33 $72,171,925.70 $10,8 17,201.63 

~ $82,989,127.33 $72,171,925.70 $10,817,201.63 









































































4-48 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


SUMMARY OF DEPARTMENTAL APPROPRIATIONS AND EXPENDITURES 
For The Year Ended 31st March, 1984 


Department 


Amount 



Authorized 

Expended 

Unexpended 


Legislation. 

Executive Council. 

Agriculture. 

Attorney-General... 

Civil Service.. 

Community Services and Corrections. 

Consumer and Corporate Affairs. 

Co-operative Development. 

Crown Investments. 

Cultural Affairs and Historical Resources. 

Economic Development and Tourism. 

Education. 

Energy and Mines. 

Environment and Workplace Safety and Health 

Finance. 

Fitness, Recreation and Sport. 

Government Services. 

Health. 

Highways and Transportation. 

Housing. 

Labour and Employment Services. 

Municipal Affairs. 

Natural Resources. 

Northern Affairs. 

Urban Affairs. 

Canada-Manitoba Enabling Vote. 

Public Schools Support. 

Emergency Interest Rate Relief. 

Flood Control and Emergency Expenditures. 

Local Government General Support Grant. 

Jobs Fund. 


$ 6,915,337.19 

3,607,629.00 
53,793,609.00 
67,265,074.96 
39,149,503.00 
303,263,064.00 
4,104,321.00 
6,469,614.00 
1,028,500.00 
16,211,182.00 
25,969,669.00 
620,093,454.00 
13,909,625.00 
15,466,169.00 
457,450,621.77 
3,010,586.00 
79,901,646.00 
1,021,563,137.00 
196,558,969.00 
40,288,686.00 
17,637,030.00 
34,814,214.00 
87,525,438.00 
27,991,348.67 
66,084,125.00 
2,609,300.00 
67,000,000.00 
6,000,000.00 
4,500,089.00 
12,300,000.00 
82,989,127.33 


6,681,288.48$ 
3,420,343.65 
48,109,477.63 
65,491,817.40 
38,599,030.22 
298,895,978.80 
3,883,477.39 
6,194,085.18 
968,912.80 
15,642,567.30 
25,243,019.30 
543,047,865.05 
10,937,276.44 
1 5,263,172.56 
456,201,535.46 
2,951,157.69 
76,007,834.36 
999,830,287.88 
187,229,503.12 
37,278,322.84 
16,483,490.68 
32,298,511.15 
84,171,709.95 
26,394,226.38 
63,890,005.08 

66,996,489.00 

5,396,111.50 

4,217,331.27 

12,207,483.60 

72,171,925.70 


234,048.71 

187,285.35 

5,684,131.37 

1.773.257.56 
550,472.78 

4,367,085.20 

220,843.61 

275,528.82 

59,587.20 

568.614.70 

726.649.70 
77,045,588.95 

2.972.348.56 
202,996.44 

1,249,086.31 
59,428.31 
3,893,811.64 
21,732,849.12 
9,329,465.88 
3,010,363.16 
1,153,539.32 
2,515,702.85 
3,353,728.05 
1,597,122.29 
2,194,119.92 
2,609,300.00 
3,511.00 
603,888.50 
282,757.73 
92,516.40 
10,817,201.63 


$3,385,471,068.92 


$3,226,104,237.86$1 59,366,831.06 


RECONCILIATION WITH DEPARTMENTAL CASH PAYMENTS FROM DEPARTMENTAL 
APPROPRIATIONS: 


Amount expended as shown above $3,226,104,237.86 

Less: 

Increase in Accrual for Public Debt: 

March 31, 1984 $96,806,537.45 

March 31, 1983 58,795,056.10 38,011,481.35 

CASH PAYMENTS FROM DEPARTMENTAL 

APPROPRIATIONS $3,188,092,756.51 

















































DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-49 


RECONCILIATION WITH MAIN AND SUPPLEMENTARY SUPPLY BILLS, SPECIAL WARRANTS, ETC. 


Departmental Appropriations Authorized by 

“The Appropriation Act, 1983“ CAP 37, S.M. 1983 . $3,016,797,200.00 

Amount Authorized by Special Warrants Pages 4-54 to 4-55 . 104,253,505.00 

Statutory Appropriations: 

Members and Speakers Indemnities and Allowances . 2,718,502.19 

Public Debt . 239,744,828.74 

Hydro Rates Stabilization . 21,900,967.03 

Judgments —Attorney-General . 56,065.96 

$3,385,471,068.92 


Main Estimate Authority transferred from various departmental appropriations to the Jobs Fund Appropriation 
XXIX-1 pursuant to the Appropriation Act, 1983, Section 8(2). 

Main Estimate Authority transferred from Appropriation VII-9, Reciprocal Taxation Agreement, to various depart¬ 
mental appropriations pursuant to the Appropriation Act, 1983, Section 5, Subsection 1(c). 

*** Main Estimate Authority transferred from appropriation XXVI-1, Canada-Manitoba Enabling Vote to various 
departmental appropriations pursuant to the Appropriation Act, 1983, Section 5, Subsection 1(a). 

* * * * Additional Authority was provided to various departments for the Canada-Manitoba Northern Development Agree¬ 

ment pursuant to the Appropriation Act, 1983, Section 5, Subsections 2 and 3. 

* * * * * Main Estimate Authority transferred from Appropriation XIX-7, Northern Affairs —Expenditures Related to Capital 

Assets, to the Jobs Fund Appropriation, XXIX-1, pursuant to the Appropriation Act, 1983, Section 8(3). 












4-50 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

STATEMENT OF EXPENDITURE RELATED TO CAPITAL ASSETS 
AND FUTURE CONTRACT COMMITMENTS 


For the Year Ended March 31, 1984 


DEPARTMENT 

APPROPRIATION 

NUMBER 

1983-84 

EXPENDITURE 

FUTURE COMMITMENT 
AT MARCH 31. 1984 

AGRICULTURE: 

Water Development Grants. 

Future Water Use. 

Sewer and Water Grants . 

Minor Capital from Current 

Operating Appropriations . 

3-8B-1 

3-8B-2 

3-8B-3 

$ 

401,951 

76,318 

2,035,963 

35,351 

$ 

7,791,767 



$ 

2,549,583 

$ 

7,791,767 

ATTORNEY-GENERAL: 

Minor Capital from Current 

Operating Appropriations .. 


$ 

14,158 



CIVIL SERVICE: 

Minor Capital from Current 

Operating Appropriations . 


$ 

9,700 



COMMUNITY SERVICES AND CORRECTIONS: 

Minor Capital from Current 

Operating Appropriations . 


$ 

408,900 



CO-OPERATIVE DEVELOPMENT: 

Minor Capital from Current 

Operating Appropriations . 


$ 

24,964 



CULTURAL AFFAIRS AND HISTORICAL RESOURCES: 

St. Norbert Heritage Village . 14-4A-1 

Building Surveys. 14-4A-2 

Building Stabilization . 14-4A-3 

Centennial Centre Corporation . 14-4B-1 

Museum of Man and Nature. 14-4B-2 

Cultural Facilities . 14-4B-3 

Minor Capital from Current 

Operating Appropriations . 

$ 

30,131 

94,979 

10,000 

197,000 

100,000 

40,000 

168,864 





$ 

640,974 



ECONOMIC DEVELOPMENT AND TOURISM: 

Rural Small Enterprise. 

Manitoba Research Council. 

Destination Manitoba . 

Minor Capital from Current 

Operating Appropriations . 

10-4A-1A 

10-4A-1C 
10-4A-2 

$ 

240,000 

646,487 

3,049,821 

634,663 

$ 

404,773 

5,205,381 



$ 

4,570,971 

$ 

5,610,154 

EDUCATION: 

Red River Community College. 

Assiniboine Community College . 

Keewatin Community College. 

Hillridge School . 

Wanipigow School . 

Falcon Beach School Bus . 

1 6-8A-1A 
16-8A-1B 

16-8 A-1C 

1 6-8A-2A 

1 6-8A-2C 

1 6-8A-2D 

$ 

1,226,223 

354,587 

224,121 

43,797 

672,000 

26,532 

$ 

43,050 

32,083 

20,592 

Carried Forward . 


$ 

2,547,260 

$ 

95,725 















































DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-51 



APPROPRIATION 


1983 84 

FUTURE COMMITMENT 

DEPARTMENT 

NUMBER 

EXPENDITURE 

AT MARCH 31, 1984 

Brought Forward . 


$ 

2,547,260 

$ 

95,725 

Cross Lake School . 

1 6-8A-2E 


140,454 



Universities . 

1 6-8B-1 


5,000,000 


2,100,000 

School Grants and Assistance 






Bus Purchases . 

16-8B-2 


2,662,575 



Principal Repayment. 

1 6-8B-2 


8,482,756 



Building Renovations and Equipment .... 

16-8B-2 


4,779,464 



Minor Capital from Current 






Operating Appropriations . 



2,730,800 


1,779,086 

Rentals . 

16-5 




6,142,200 



$ 

26,343,309 

$ 

10,117,01 1 

ENERGY AND MINES: 






Manitoba Mineral Resources. 

23-4A 

$ 

170,000 



Minor Capital from Current 






Operating Appropriations . 



1,152,045 





$ 

1,322,045 



ENVIRONMENT AND WORKPLACE SAFETY 






AND HEALTH: 






Minor Capital from Current 






Operating Appropriations . 


$ 

172,327 



FINANCE: 






Minor Capital from Current 






Operating Appropriations . 


$ 

294,434 



FITNESS, RECREATION AND SPORT: 






Minor Capital from Current 






Operating Appropriations . 


$ 

3,221 



GOVERNMENT SERVICES: 






Law Courts Modifications. 

8-6A-3 

$ 

232,374 

$ 

130,680 

Winnipeg School for the Deaf. 

8-6A-4 


180,728 


331 

Headingley Correctional Institute. 

8-6A-5 


253,099 


811 

New Court House — Winnipeg . 

8-6A-6 


9,741,977 


6,721,747 

Seven Oaks Centre . 

8-6A-7 


759,806 



Dauphin Court and Correctional 






Institute. 

8-6A-9 


667,096 


17,671 

Provincial Archives Building — 






Renovations. 

8-6A-12 


1,557,409 


525,728 

Assiniboine Community College . 

8-6A-14 


202,709 


25,199 

Robert Fletcher Building — Renovations . . 

8-6A-15 


1,528,648 


509,605 

Red River Community College. 

8-6A-16 


102,856 



Keewatin Community College. 

8-6A-18 


27,646 


154,715 

Office Equipment ... 

8-6A-20 


283,615 


192,549 

Brandon Mental Health Centre . 

8-6A-22 


99,392 



Selkirk Mental Health Centre . 

8-6A-23 


87,054 



Vehicles — New . 

8-6A-29 


221,600 



Preventative Maintenance. 

8-6A-30 


351,357 



Fire and Safety Projects . 

8-6A-31 


95,347 



Physical Plant. 

8-6A-32 


450,273 


68,598 

Dutch Elm Disease Program . 

8-6A-33 


37,734 



Gimli Industrial Park . 

8-6A-34 


145,252 



Employee Housing Projects. 

8-6A-35 


90,483 


10,700 

Energy Management Project . 

8-6A-37 


193,142 


15,340 

Other Capital Projects — Various 






Departments . 

8-6A 


2,689,405 


310,442 

Vehicle Replacement. 

8-6B 


4,302,060 


91,088 

Minor Capital from Current 






Operating Appropriations . 



1,608,651 


31,296 

Self Constructed Assets. 



51,596 



Rentals . 

8-2D-2 




21,410,382 


$ 25,961,309 


$ 30,216,882 
























































4-52 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 



APPROPRIATION 


1983-84 

FUTURE COMMITMENT 

DEPARTMENT 

NUMBER 

EXPENDITURE 

AT MARCH 31. 1984 

HEALTH: 






Acquisition/Construction. 

21-8A 

$ 

605,700 



Capital Grants . 

21-8B 


17,967,100 



Minor Capital from Current 






Operating Appropriations . 



2,297,290 





$ 

20,870,090 



HIGHWAYS AND TRANSPORTATION: 






Road Construction . 

15-7A 

$ 

85,376,007 

$ 

23,224,870 

Road Maintenance . 

15-7B 


6,256,348 


5,097 

Aid to Cities Towns and Villages . 

1 5-7C-1 


1,007,840 



Unorganized Territory Work . 

1 5-7C-2 


4,051,394 



Airport Improvements. 

1 5-7D-2A 


482,543 



Gravel Pits. 

1 5-7D-2B 


166,554 



Mechanical Division Equipment. 

1 5-7D-2C 


512,643 


25,000 

Water Bomber Contract . 

1 5-7D-2D 


147,122 


1,324,098 

Building and Storage Yards. 

1 5-7D-2E 


514,666 



Weigh Scale Improvements. 

1 5-7D-2F 


42,465 



Ferry Landing Improvements. 

1 5-7D-2G 


46,175 



Resource Roads . 

1 5-7D-2H 


198,228 



Handicap Transit Vans . 

1 5-7D-2J 


147,629 



Aircraft Purchases . 

1 5-7D-2K 


135,706 



Acquisition of Land in 






Controlled Areas . 

15-7E 


1,179 



Crushed Gravel Purchases — Net . 

15-7F 


(82,510) 


43,320 

Bridge Material Purchases — Net . 

1 5-7G 


14,377 


100,316 

Minor Capital from Current 






Operating Appropriations . 



509,343 



Self Constructed Assets. 



3,223,972 





$102,751,681 

$ 

24,722,701 

HOUSING: 






Winnipeg Housing Rehabilitation Program 

30-1 C-1 

$ 

172,500 

$ 

172,500 

Critical Home Repair Program . 

30-1C-1 


2,362,312 


299,404 

Minor Capital from Current 






Operating Appropriations . 



611,888 



Rentals . 

30-1 C-1 




451,518 



$ 

3,146,700 

$ 

923,422 

LABOUR AND EMPLOYMENT SERVICES: 






Acquisition/Construction. 

11-4A 

$ 

91,331 



Minor Capital from Current 






Operating Appropriations . 



161,200 





$ 

252,531 



MUNICIPAL AFFAIRS: 






Main Street Manitoba. 

13-8A 

$ 

461,024 



Minor Capital from Current 






Operating Appropriations . 



204,280 

$ 

2,000 



$ 

665,304 

$ 

2,000 

NATURAL RESOURCES: 






Northern Park Development . 

12-13A-1A 

$ 

339,755 



Land Drainage . 

12-13B-1A 


1,126,580 

$ 

7,916 

Bridge Replacement . 

12-13B-1B 


424,788 



Value Added Crops Production . 

12-13B-1C 


1,005,992 



Water Development Agreement . 

12-13B-1D 


25,596 



Pasquia . 

12-13B-1E 


22,063 



Park Development Facilities . 

1 2-1 3B-2A 


1,801,408 


19,323 

Vacation Home Lot Program. 

1 2-1 3B-2B 


22,470 



Land Acquisition . 

1 2-13B-2C 


100,000 



Equipment Purchases — Fisheries. 

1 2-13B-4A 


25,685 



Carried Forward . 


$ 

4,894,337 

$ 

27,239 






























































DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-53 


APPROPRIATION 


1983-84 


FUTURE COMMITMENT 


DEPARTMENT 

NUMBER 

EXPENDITURE 

AT MARCH 31, 1984 

Brought Forward . 


$ 4,894,337 

$ 27,239 

Hatchery Program . 

12-1 3B-4B 

39,987 


Fairford Fishway . 

12-1 3B-4C 

98,657 


Delta Channel . 

1 2-1 3B-5A 

4,267 


Narcisse Snake Dens . 

1 2-13B-5B 

4,989 


Materials Inventory. 

12-1 3B-6A 

(60,607) 


Equipment Purchases . 

12-1 3B-7A 

92,360 


Fire Suppression Equipment . 

12-1 3B-7B 

98,897 


Surveys and Mapping . 

12-13B-10A 

151,755 


Capital Grants . 

1 2-1 3D 

1,770,929 


Minor Capital from Current 




Operating Appropriations . 


482,300 


Self Constructed Assets. 


3,984,200 


Rentals . 

1 2-5D-2/1 2-2K-2 


215,900 



$ 11,562,071 

$ 243,139 

NORTHERN AFFAIRS: 




Canada-Manitoba Northern 




Development Agreement — 




Northern Affairs. 

19-7A-1 

$ 5,035,813 

$ 187,354 

Other Departments. 

19-7A-2 

702,822 


Northern Flood Agreement . 

19-7C 

1,500,000 


Minor Capital from Current 




Operating Appropriations . 


784,875 




$ 8,023,510 

$ 187,354 

URBAN AFFAIRS: 




Community Facilities . 

20-5A-1A 

$ 853,782 

$ 1,052,360 

Land Acquisition — Core Area . .'.... 

20-5A-1 B 

2,844,014 

10,299,344 

St. Peters Church. 

20-5A-2A 

84,839 

32,473 

Downtown Riverbank. 

20-5A-2B 

390,170 

1,993 

St. Boniface Docks. 

20-5A-2C 

494,823 

67,895 

River Road Parkway . 

20-5A-2D 

667,707 

756,045 

Selkirk Waterfront . 

20-5A-2E 

38,967 

13,554 

The Forks Riverbank Park. 

20-5A-2G 

4,764 


La Salle Historical Theme Park . 

20-5A-2H 

71,098 

26,294 

Lockport . 

20-5A-2I 

118,365 


Point Douglas. 

20-5A-2K 

72,024 

7,832 

Fort Maurepas . 

20-5A-2L 

15,466 

2,488 

Kildonan Docks . 

20-5A-2N 

28,698 


Netley Creek . 

20-5A-2Q 

159,912 

26,173 

Payments to Other Provincial 




Departments (Core) .. 

20-5A-3 

368,767 

329,300 

Urban Transportation . 

20-5B-1 

6,326,500 

8,232,200 

Urban Transit.. 

20-5B-2 

1,488,921 


Capital Grants . 

20-5C 


11,385,309 

Minor Capital from Current 




Operating Appropriations . 


3,502,946 




$ 17,531,763 

$ 32,233,260 

JOBS FUND: 




Acquisition/Construction.«.. 

29-1 B-1 

$ 21,428,184 

$ 15,100,844 

Capital Grants . 

29-1 B-2 

14,881,226 


Minor Capital from Current 




Operating Appropriations . 


59,139 




$ 36,368,549 

$ 15,100,844 

TOTAL . 


$263,488,094 

$127,148,534 

NOTE: The Appropriation Act, 1983 authorizes the 

Government to commit expenditures up to 

an amount not exceeding 


$200,000,000 for the purpose of ensuring completion of projects or fulfilling contracts initiated prior to March 31, 1984. 
Any expenditures so committed must be included in the estimates of the fiscal year in which the expenditures are 
expected to be made. 

Accordingly, the Departmental commitments shown relate to long-term ongoing contracts covering the acquisition and/or 
rental of Capital Assets. 





























































4-54 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
STATEMENT OF SPECIAL WARRANTS OF HER HONOUR 
THE LIEUTENANT-GOVERNOR OF MANITOBA 
ISSUED RELATIVE TO THE YEAR ENDED MARCH 31, 1984 


LEGISLATION (1): 




29th February, 1984 

1-4 

Other Assembly Expenditures 

$ 72,000 

29th February, 1984 

1-6 

Ombudsman 

31,500 

EXECUTIVE COUNCIL (II): 



12th October, 1 983 

11-1 

General Administration 

100,000 

29th February, 1984 

11-3 

Advertising Audit Office 

25,400 

ATTORNEY-GENERAL (IV): 



12th October, 1983 

IV-1 

General Administration 

125,000 

29th February, 1984 

IV-2 

Legal Services 

108,800 

29th February, 1984 

IV-3 

Boards and Commissions 

324,200 

29th February, 1984 

IV-6 

Legislative Counsel 

3,700 

29th February, 1984 

IV-8 

Public Trustee 

81,400 

29th February, 1 984 

IV-9 

Canada-Manitoba Legal Aid 

865,000 

CIVIL SERVICE (XVII): 



29th February, 1984 

XVII-1 

Civil Service Commission 

34,900 

29th February, 1984 

XVII-2 

Civil Service Benefit Plans 

2,397,600 

28th March, 1984 

XVII-2 

Civil Service Benefit Plans 

217,728 

COMMUNITY SERVICES AND CORRECTIONS (IX): 


29th February, 1984 

IX-1 

General Administration 

149,700 

29th February, 1984 

IX-2 

Financial and Administrative Services 

105,200 

29th February, 1984 

IX-6 

Social Security Services 

5,334,200 

29th February, 1984 

IX-7 

Corrections and Probation Services 

504,700 

CONSUMER AND CORPORATE AFFAIRS (V): 


29th February, 1984 

V-3 

Corporate Affairs 

43,000 

CO-OPERATIVE DEVELOPMENT (VI): 


1 2th October, 1 983 

VI-1 

General Administration 

32,000 

29th February, 1984 

VI-1 

General Administration 

17,000 

1 2th October, 1 984 

VI-2 

Co-operative and Credit Union Development 




and Regulation 

3,000 

EDUCATION (XVI): 




29th February, 1 984 

XVI-5 

Post Secondary Adult and Continuing Education 

2,164,500 

29th February, 1984 

XVI-7 

Bureau De L'Education Francaise 

210,500 

ENVIRONMENT AND 

WORKPLACE SAFETY AND HEALTH (XXXI): 


29th February, 1984 

XXXI-1 

Executive Administration 

4,030,700 

29th February, 1 984 

XXXI-5 

Workplace Safety and Health 

151,200 

29th February, 1984 

XXXI-6 

Worker Advisory Office 

11,200 

FINANCE (VII): 




29th February, 1984 

VII-8 

Tax Credit Payments 

7,000,000 

FITNESS, RECREATION AND SPORT (XXIV): 


29th February, 1984 

XXIV-1 

General Administration 

6,000 



Carried Forward . 

$ 24,150,128 






DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-55 




Brought Forward . 

$ 24,150,128 

GOVERNMENT SERVICES (VIII): 


29th February, 1 984 

VIII-4 

Project Services 

100,400 

29th February, 1984 

VIII-6 

Expenditures Related to Capital Assets 

1,350,000 

LABOUR AND EMPLOYMENT SERVICES (XI): 


29th February, 1984 

XI-3 

Employment Services 

286,000 

NATURAL RESOURCES (XII): 



29th February, 1984 

XII-9 

Wildlife 

361,600 

29th February, 1 984 

XII-10 

Surveys and Mapping 

30,500 

29th February, 1984 

XII-11 

Engineering and Construction 

126,900 

29th February, 1984 

XII-1 2 

Regional Services 

36,800 

7th September, 1983 

XII-1 2 

Regional Services 

4,000,000 

12th October, 1983 

XII-1 2 

Regional Services 

1,900,000 

NORTHERN AFFAIRS 

(XIX): 



29th February, 1984 

XIX-1 

Executive 

6,900 

29th February, 1984 

XIX-4 

Agreements Management and Co-ordination 

101,400 

28th March, 1984 

XIX-7 

Expenditures Related to Capital Assets 

1,500,000 

URBAN AFFAIRS (XX): 



12th October, 1 983 

XX-2 

Administration and Finance Branch 

602,877 

PUBLIC SCHOOLS SUPPORT (XXVII): 


4th April, 1984 

XXVII-1 

Public Schools Working Capital Advances 

67,000,000 

FLOOD CONTROL AND EMERGENCY EXPENDITURES (XVIII): 


1 2th October, 1 983 

XVIII-1 

Flood Control and Emergency Expenditures 

2,700,000 




$104,253,505 








4-56 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


EXPLANATORY COMMENTS REGARDING SPECIAL WARRANTS 
AS SHOWN ON 

THE STATEMENT OF SPECIAL WARRANTS 
For the Year Ended March 31, 1984 

Special Warrants amounting to $104,253,505 were issued during the year ended March 
more significant warrants, amounting to $98,152,928 consist of the following: 


DEPARTMENT OF CIVIL SERVICE 

To provide additional funds for increased employer contribution requirements for the 
Civil Service Superannuation Plan ($655,728), Workers' Compensation Board 
($937,100) and Unemployment Insurance Plan ($1,022,500). 


DEPARTMENT OF COMMUNITY SERVICES AND CORRECTIONS 

To provide additional funds to cover a shortfall for the Municipal Assistance Program 
due to higher costs per individual case as well as a higher than anticipated increase in 
caseload. 


DEPARTMENT OF EDUCATION 

To provide additional funds in order to acquire facilities and equipment for approved 
projects under the Skills Growth Fund ($1,769,200.). Additional funds were also 
provided to enter into a five year agreement to establish and operate a Technical 
Training Centre in Winnipeg. 


DEPARTMENT OF ENVIRONMENT AND WORKPLACE SAFETY AND HEALTH 

To provide additional funds to cover a one-time subsidy grant to the Workers' Com¬ 
pensation Board..... 


DEPARTMENT OF FINANCE 

To provide additional funds to cover the increase in Property Tax and Cost of Living 
Credits resulting from a decrease of taxpayer income and an increase in Registered 
Homeowners Tax Assistance . 


DEPARTMENT OF NATURAL RESOURCES 

To provide additional funds to meet emergency expenditures incurred as a result of 
fire suppression activities particularly in and around Nopoming Park.. 


DEPARTMENT OF NORTHERN AFFAIRS 

To provide additional funds for the capital and operating costs of the Cross Lake 
Arena. 


DEPARTMENT OF PUBLIC SCHOOLS SUPPORT 

To provide funds to allow for an acceleration of cash-flow to school divisions. This 
change in accounting policy allows for the expenditures of school divisions incurred 
in the period January-March to be recorded in the fiscal year they were made rather 
than be deferred to the following fiscal year. .. 


DEPARTMENT OF FLOOD CONTROL AND EMERGENCY EXPENDITURES 

To provide additional funds for expenditures related to 1 983 river flooding, mosquito 
abatement, and forest fire evacuation. 


31, 1984.The 


$2,615,328 


5,334,200 


2,103,400 


4,000,000 


7,000,000 


5,900,000 


1,500,000 


67,000,000 


2,700,000 


$98,152,928 















DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-57 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
STATEMENT OF DEFERRED REVENUES 
As at March 31, 1984 


AMOUNTS CLAIMED (NOTE 1) 



Amount 

Prior to 

Year Ended 

Deferred 


Advanced 

April 1, 1983 

March 31. 1984 

Balance 

AGREEMENT 

Fur Trapper Services. 

$709,667 

$409,779 

$205,451 

$ 94,437 

Hillridge School. 

Winnipeg Core Area 

156,067 

- 

- 

156,067 

— National Training Agreement . . . 

33,556 

- 

- 

33,556 


$899,290 

$409,779 

$205,451 

$284,060 


NOTE 1: 


Claims are made from the funds advanced in proportion to the expenditures made in each fiscal 
year. 

















GOVERNMENT OF THE PROVINCE OF MANITOBA 
REPORT OF AMOUNTS PAID TO MEMBERS OF THE ASSEMBLY 


4-58 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


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DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-59 






























4-60 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
LATE ACCOUNTS 


Paid During the Year Ended March 31, 1984 in Accordance With 
Subsection 3 of Section 38 of "The Financial Administration Act" 
(With Comparative Figures for Late Accounts Paid up to August 31, 1984 
During the Year Ended March 31, 1985) 


5 MONTHS 
1983-84 1984-85 

LEGISLATION (I) 

3. Members Allowances (Statutory) 

4. Other Assembly Expenditures . . 

5. Provincial Auditor's Office .... 

6 . Ombudsman . 

7. Electoral Office . 

$ 16,237 $ 111,020 


$ 11,840 

4,085 
216 
94 
2 


EXECUTIVE COUNCIL (II) 

1. General Administration . 

2. Information Services . . 

3. Advertising Audit Office . 


$ 441 

3,517 
11,009 

$ 14,967 $ 35,178 


AGRICULTURE (III) 

1. General Administration .... $ 31,481 

4. Agricultural Development and Marketing Division . 21,085 

5. Farm and Rural Development Division . 15,718 

6 . Policy and Economics Division . 173 

7. Canada-Manitoba Value-Added Crops Production Agreement . 18,106 

8 . Expenditures Related to Capital Assets . 20,443 

9. Income Insurance Fund . 841 

$ 107,847 


$ 78,229 


ATTORNEY-GENERAL (IV) 

1. General Administration. $ 1,817 

2. Legal Services. 10,842 

3. Boards and Commissions. 15,643 

4. Land Titles Office . 28,956 

5. Law Courts . 69,490 

7. Law Enforcement . 10,444 

8 . Public Trustee . 95 

9. Canada-Manitoba Legal Aid . 210 

10. Personal Property Security Registry . 5 


$ 137,502 $ 137,097 


CIVIL SERVICE (XVII) 

1. Civil Service Commission 


$ 9,372 $ 243,668 

$ 285,925 $ 605,192 


Carried Forward 

















































DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-61 


2. Energy . 

3. Mineral Resources 


15,606 

3,574 




1983-84 

5 MONTHS 
1984-85 

Brought Forward . 

$ 

285,925 

$ 605,192 

COMMUNITY SERVICES AND CORRECTIONS (IX) 

1. General Administration. 

2. Financial and Administrative Services. 

3. Community Social Services . 

4. Child and Family Services . 

5. Rehabilitative Services. 

6 . Social Security Services. 

7. Corrections and Probation Services . 

$ 1,397 

4,329 
3,850 
151,379 
243,198 
3,919,397 
22,921 



$4,346,471 

$3,221,580 

CONSUMER AND CORPORATE AFFAIRS (V) 

1. General Administration. 

2. Consumer Affairs . 

$ 

460 

1,750 


3. Corporate Affairs. 

$ 

69,938 

72,148 

$ 3,734 

CO-OPERATIVE DEVELOPMENT (VI) 

1. General Administration. 

2. Co-operative and Credit Union Development and Regulation . 

$ 

98 

73 



$ 

171 

$ 1,549 

CROWN INVESTMENTS (XXII) 

1. Administration. 

$ 

12,419 

$ 199 

CULTURAL AFFAIRS AND HISTORICAL RESOURCES (XIV) 

1. General Administration. 

2. Cultural and Heritage Programs . 

3. Communications . 

4. Expenditures Related to Capital Assets . 

$ 

4,487 

2,859 

17,219 

93 



$ 

24,658 

$ 171,708 

ECONOMIC DEVELOPMENT AND TOURISM (X) 

1. Executive .. . 

$ 

9,670 

1 15,164 
4,080 


2. Operations. 

5. Small Business —Emergency Interest Relief Program . 

$ 

$ 70,121 

128,914 

EDUCATION (XVI) 

1. Departmental Administration Support Services . 

2. Planning and Research. 

3. Financial Support — Public Schools . 

4. Program Development and Support Services. 

5. Post-Secondary Adult and Continuing Education. 

7. Bureau De L'Education Francaise . 

8 . Expenditures Related to Capital Assets . 

$ 

7,854 

575 

562,344 

68,956 

102,670 

15,594 

6,399 



$ 

764,392 

$ 917,631 

ENERGY AND MINES (XXIII) 

1. Administration. 

$ 

730 



$ 19,910 


$ 74,255 


$5,655,008 


$5,065,969 


Carried Forward 


































































4-62 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


Brought Forward .... 

ENVIRONMENT AND WORKPLACE SAFETY 
AND HEALTH (XXXI) 

1. Executive Administration . 

2. Environmental Management . 

4. Manitoba Environmental Council . 

5. Workplace Safety and Health. 

6 . Worker Advisor Office. 


5 MONTHS 
1983-84 1984-85 

$5,655,008 $5,065,969 


$ 249 

8,515 
535 
6,390 
2,347 

$ 18,036 $ 21,713 


FINANCE (VII) 

1. General Administration Division . 

2. Treasury Division. 

3. Comptroller's Division . 

4. Taxation Division. 

5. Federal-Provincial Relations and Research Division 

6 . Information Management Division . 

8 . Tax Credit Payments . 

10. Public Debt . 


$ 5,401 

411 
4,843 
2,973 
13,522 
1,447 
445,796 
_536 

$ 474,929 $ 24,704 


FITNESS, RECREATION AND SPORT (XXIV) 

1. General Administration. $ 35 

2. Fitness, Recreation and Sport . 12,548 

1 12,583 $ 1,144 


GOVERNMENT SERVICES (VIII) 

1. General Administration. $ 5,148 

2. Field Services . 233,389 

3. Supply and Services . 100,256 

4. Project Services. 1,286 

5. Land Value Appraisal Commission . 5 

6 . Expenditures Related to Capital Expenditures . 106,010 


$ 446,094 $ 572,510 


HEALTH (XXI) 

1. Executive Function . 

2. Administrative Services .... 

3. Community Health Operations 

4. Community Health Programs 

5. Chief Provincial Psychiatrist . 


$ 1,874 

95,145 
68,972 
131,353 
16,560 

$ 313,904 $ 352,552 


HIGHWAYS AND TRANSPORTATION (XV) 


1. General Administration. $ 2,407 

2 . Management Services and Engineering. 13,154 

3. Planning and Design ... 798 

4. Operations — Highways and Airports. 88,606 

5. Air/Radio Services . 22,096 

6 . Motor Vehicle Branch . 42,706 

7. Expenditures Related to Capital Assets . 1,1 39,997 


$1,309,764 $ 284,816 


HOUSING (XXX) 

1. Housing. 


$ 3,979 $ 432 


Carried Forward 


$8,234,297 $6,323,840 


































































DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-63 


1983-84 


Brought Forward . $8,234,297 

LABOUR AND EMPLOYMENT SERVICES (XI) 

1. General Administration. $ 15,691 

2. Labour and Industrial Relations. 5,003 

3. Employment Services. 862,093 

$ 882,787 


MUNICIPAL AFFAIRS (XIII) 

1. General Administration. $ 1,218 

2. Municipal Board. 669 

3. Municipal Budget and Finance . 71,013 

4. Municipal Assessments . 907 

5. Municipal Services. 155 

6 . Municipal Planning Services. 1,785 

7. Provincial Planning. 138 

1 75,885 


NATURAL RESOURCES (XII) 

1. Executive Administration . $ 2,208 

2. Administrative Services . 650 

3. Resources Executive Administration. 783 

4. Water Resources . 8,106 

5. Parks . 98,556 

6. Lands . 2,654 

7. Forestry . 77,562 

8. Fisheries . 4,804 

9. Wildlife . 12,952 

10. Surveys and Mapping . 4,193 

11. Engineering and Construction. 10,918 

12. Regional Services . 56,962 

13. Expenditures Related to Capital Assets . 24,692 

$ 305,040 


NORTHERN AFFAIRS (XXIX) 

1. Executive . $ 1,326 

2. Administrative Support Services. 537 

3. Local Government Development. 6,854 

4. Agreements Management and Co-ordination. 136,060 

7. Expenditures Related to Capital Assets . 62,473 

$ 207,250 


URBAN AFFAIRS (XX) 

1. Executive Function . $ 37 

2. Administration and Finance Branch ... 1,106 

4. Agreement for Recreation and Conservation 

for the Red River Corridor . 351 

5. Expenditures Related to Capital Assets . 13,170 

1 14,664 


FLOOD CONTROL AND EMERGENCY EXPENDITURES (XVIII) 

1. Flood Control and Emergency Expenditures . $ 18,654 


$9,738,577 


5 MONTHS 
1984-85 

$6,323,840 


$ 466,716 


$ 4,022 


$ 302,332 


$ 68,424 


$ 107,131 

$ 641 

$7,273,106 






























































4-64 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

STATEMENT OF ALL REMISSIONS IN WHOLE OR IN PART IN 
ANY TAX, FEE, FINE, PENALTY OR FOREFEITURE MADE 
UNDER AUTHORITY OF SEC. 25, CAP. F55, R.S.M. 1970 
for the Year Ended March 31, 1984 

FINANCE: 

FINANCIAL ADMINISTRATION ACT 

Blezy, Joseph ..... $ 1,495 

B'nai B'rith Camp . 1,401 

DeRose, Giuseppe . 75 

Gergulich, Allison . 156 

Govier, Tom . 213 

Heide, Howard . 77 

McNulty, William A. 160 

Pyrih, Leslee . 3,445 

Stowell, Ken . 129 

Thompson, Jim ............... .68 

$ 7,219 
















DETAILED REVENUE AND EXPENDITURE STATEMENTS 


4-65 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

STATEMENT OF THE TOTAL AMOUNT OF ALL CLAIMS, 
OBLIGATIONS, DEBTS OR MONIES DUE HER MAJESTY 
CANCELLED, DISCHARGED OR RELEASED IN WHOLE OR 
IN PART UNDER AUTHORITY OF SEC. 26, CAP. F55, R.S.M. 1970 


for the Year Ended March 31, 1984 


AGRICULTURE: 

Payroll Overpayments . $ 1,013 


Uncollectible Accounts . 5,335 

Veterinary Science Scholarship Fund . 4,969 

Other. 624 $ 11,941 


ATTORNEY GENERAL: 

Accounts Receivable . 

Civil Litigation . 

Payments on Behalf of Certain Estates. 

Unsatisfied Judgement Fund. 

Other. 

. $ 

1,510 

2,800 

221 

41,390 

714 

46,635 

EDUCATION: 

Special Opportunity Loan . 

Special Opportunity Medical Bursary . 

Tuition Fees . 

Other. 

. $ 

1,11 1 
1,933 

5,111 
1,134 

9,289 

ENERGY AND MINES: 

Receivership . 

Other . 

... $ 

1,592 

1,870 

3,462 

FINANCE: 

Manitoba Forestry Resources Ltd. 

The Succession Duty Act . 

Other ... 

. $51,270,793 

. 100,180 

. 339 

51,371,312 

GOVERNMENT SERVICES: 

Other.. 



1,873 

HIGHWAYS AND TRANSPORTATION: 

Licence Fees . 

Uncollectible Accounts ... 

. $ 

336 

855 

1,191 


MUNICIPAL AFFAIRS: 

Other... 6 

NATURAL RESOURCES: 

Fees. 6,176 

$51,451,885 

RECOVERY OF AMOUNTS CANCELLED IN PREVIOUS YEARS 


EDUCATION: 

Tuition Fees. 276 

NATURAL RESOURCES: 

Fees . 87 


$51,451,522 






































4-66 


DETAILED REVENUE AND EXPENDITURE STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 


STATEMENT OF THE TOTAL AMOUNT OF ALL CLAIMS SETTLED 
UNDER AUTHORITY OF SEC. 44(2), CAP. F55, R.S.M. 1983 

for the Year Ended March 31, 1984 

HIGHWAYS AND TRANSPORTATION 

Hudson's Bay Company . $ 8,768 

HOUSING: 

Hunter, M. J. . . 

Kjartanson, John 
Otchenash, H. . 

Sisskind, Fanny 

$ 9,702 


132 

418 

264 

120 


934 



















































SECTION 5 


IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIHIIIIIIIIIIIIIIIIIIIIIIIIIIMIIIIIIIIIIIIIIIIIIIIIII1HIIHIIIIIIIIIIIIIIHIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIHIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII 


TRUST FUND 


STATEMENTS 
















53 


SECTION 5 

IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIMIIMIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII 
TABLE OF CONTENTS PAGE 

lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll 

TRUST FUND STATEMENTS 

— Trust Fund Assets and Liabilities as at March 31, 1984 . 5-5 

— Cash and Investments as at March 31, 1984 . 5-6 

— Trust Fund Balances as at March 31, 1984 (Displaying Receipts, Payments and Transfers 

for the year ended March 31, 1984) . 5-7 

— Manitoba Lotteries Foundation, Statement of Receipts, Payments and Transfers 

for the year ended March 31, 1984 . 510 

— Operating Trusts, Statements of Receipts and Payments for the year ended 

March 31, 1984 

Law Society and Solicitors' Trust Funds. 5-11 

Manitoba Lotteries Foundation —Culture Heritage and Recreation. 5-12 

Manitoba Lotteries Foundation —Fitness and Amateur Sport . 5-14 

Manitoba Lotteries Foundation —Fitness Development. 5-15 

Manitoba Police Commission —Criminal Justice Workshop. 5-15 

The Mining Community Reserve. 5-16 

Veterinary Science Scholarship Fund . 5-16 

— Department of Municipal Affairs, Minister's Trust Account as at March 31, 1984 . 5-17 

— School Districts Reserve Fund as at March 31, 1984 . 5-19 

— Custodial Trust Funds held by the Department of Finance and Other Government 

Departments as at March 31, 1984 .. 5-20 


















TRUST FUND STATEMENTS 


5-5 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
TRUST FUND ASSETS AND LIABILITIES 
As at March 31, 1984 

(with comparative figures for March 31, 1983) 


ASSETS March 31, 1984 

Amount Due from Operating Fund. $469,682.116 

Cash and Investments . 476,315,852 

Total Trust Assets. $945,997,968 


LIABILITIES 

Trust Fund Balances . .. $945,997,968 

Total Trust Liabilities . $945,997,968 


CUSTODIAL TRUST FUNDS 

Cash, Bonds and Other Securities held 
by the Department of Finance and Other 
Government Departments — as listed on 

page 5 - 20. $416,083,562 


March 31, 1983 

$497,498,324 

386,365,289 

$883,863,613 


$883,863,613 

$883,863,613 


$615,206,216 




























5-6 


TRUST FUND STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
CASH AND INVESTMENTS 
As at March 31, 1984 

(with comparative figures for March 31, 1983) 

SINKING FUNDS: March 31, 1984 March 31, 1983 

Investments held for Sinking Funds on 
Bonds issued by Crown Corporations, 

Boards, Commissions and Agencies: 

(Investments shown at Cost) 


Manitoba Hydro-Electric Board. 

Manitoba Telephone System. 

Manitoba Water Services Board. 

Manitoba Housing and Renewal Corporation ....... 

University of Manitoba. 

$192,940,855 

34,474,814 

1,141,449 

4,189,310 

10,295,681 

$160,828,842 

35,631,574 

593,812 

3,516,406 

11,028,926 


$243,042,109 

$211,599,560 

FUNDS ON DEPOSIT FOR INVESTMENT: 

(Investments shown at cost) 

Manitoba Hydro Contingency Reserve: 

Government of Canada Bonds. 

Manitoba Hydro-Electric Board Bonds. 

$ 

1,961,535 

$ 

2,519,385 

1,961,535 


$ 1,961,535 

$ 

4,480,920 

Manitoba Public Insurance Corporation: 

Province of Manitoba Debentures. 

Manitoba Hydro-Electric Board Bonds. 

Manitoba Telephone System Bonds. 

Hospital Debentures. 

Cities, Villages, Towns and Rural Municipalities. 

School Districts. 

Ontario Hydro Bonds . 

Bank of Montreal. 

$ 86,872,755 
21,586,018 
21,378,548 
43,813,204 
32,298,124 
10,285,888 
6,773,500 

$ 

40,712,271 

21,586,018 

21,638,648 

39,949,463 

25,316,192 

2,989,543 

1,321,000 

4,500,000 


$223,008,037 

$158,013,135 

Manitoba Telephone System: 

Manitoba Telephone System — Demand Note. 

$ 

$ 

4,560,000 

Public Service Group Insurance Fund: 

Government of Canada Bonds. 

$ 4,404,500 

$ 

4,404,500 


Local Government District Trust Account: 

Canadian National Railways Bonds . . . . 


MISCELLANEOUS TRUSTS: 

(Investments shown at cost) 

Court of Queen's Bench 
Cash in Canadian Imperial Bank of 
Commerce, Wpg. 

Mortgage Insurance Fund: 

Manitoba Telephone System Bonds . 
Manitoba Hydro-Electric Board Bonds 


$ 

507,900 

$229,881,972 

$ 

3,318,091 

$ 

73,680 

$ 

73,680 

$ 

3,391,771 


$476,315,852 


$ 

507,900 

$171,966,455 

$ 

2,699,397 

$ 

26,197 


73,680 

$ 

99,877 

$ 

2,799,274 


$386,365,289 
































































TRUST FUND STATEMENTS 


5-7 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
TRUST FUND BALANCES 
As at March 31, 1984 

(With comparative figures for March 31, 1983 and displaying 
Receipts, Payments and Transfers for the Year Ended March 31, 1984) 


SINKING FUNDS: 

Sinking Funds Contributions 
by Utilities and Others for 
own Direct Debt: 

Manitoba Hydro-Electric 

Board. 

Manitoba Telephone System . 

Manitoba Water Services Board. 

Manitoba Housing and Renewal 

Corporation. 

University of Manitoba. 

Balance 

March 31, 1983 

$172,193,911 
35,631,574 
1,147,326 

3,516,406 

14,447,667 

Receipts/ 

Transfers 

$130,387,642 

25,437,330 

402,407 

5,601,040 

1,449,314 

Payments/ 

Transfers 

$109,640,698 

26,594,090 

296,744 

4,928,136 

3,504,974 

Balance 

March 31, 1984 

$192,940,855 

34,474,814 

1,252,989 

4,189,310 

12,392,007 


$226,936,884 

$163,277,733 

$144,964,642 

$245,249,975 

FUNDS ON DEPOSIT FOR INVESTMENT: 

Churchill Forest Industries 
in Receivership . 

$ 225,724 



$ 225,724 

Civil Service Superannuation Fund .... 

18,625,000 

81,810,000 

80,005,000 

20,430,000 

Co-operative Promotion Board . 

152,000 

- 

100,000 

52,000 

Department of Health — 

Schizophrenic Research. 

_ 

17,579 


17,579 

Department of Labour — 

Employee Standards . 

58,368 

5,519 


63,887 

Employee Charitable Donations. 

- 

730,275 

406,428 

323,847 

Leaf Rapids Town Properties Ltd. 

488,783 

255,160 

289,488 

454,455 

Manitoba Beef Commission. 

- 

4,900,000 

2,900,000 

2,000,000 

Manitoba Centennial Corporation. 

352,753 

154,911 

393,950 

113,714 

Manitoba Centennial Foundation of 
the Future . 

9,103 

1,270 


10,373 

Manitoba Data Services. 

3,000,000 

3,300,000 

5,500,000 

800,000 

Manitoba Development Corporation . . . 

15,762,133 

3,520,111 

2,000,000 

17,282,244 

Manitoba Development Corporation- 
Tourism Agreement . 


289,775 

_ 

289,775 

Manitoba Forestry Resources Ltd. . . . 

- 

9,000,000 

- 

9,000,000 

Manitoba Health Services Debenture. . . 

1,301,181 

4,083,024 

4,287,251 

1,096,954 

Manitoba Health Services — Other .... 

821,270 

1,707,280 

1,260,000 

1,268,550 

Manitoba Housing and Renewal 
Corporation. 

245,000 

11,961,363 

10,121,629 

2,084,734 

Manitoba Housing and Renewal 
Corporation —Insurance Fees. 


58,215 


58,215 

Manitoba Hydro-Electric Board. 

1 24,000,000 

211,000,000 

248,000,000 

87,000,000 

Manitoba Hydro-Electric Board 
Contingency Reserve. 

4,480,920 

228,977 

2,748,362 

1,961,535 

Manitoba Lottery and Other Proceeds — 
Casinos . 


225,000 


225,000 

Culture and Heritage . 

800,000 

300,000 

950,000 

1 50,000 

Fitness and Amateur Sport. 

1,520,812 

97,321 

500,000 

1,118,133 

Recreation . 

2,911,150 

265,642 

700,000 

2,476,792 

Manitoba Milk Producers Marketing 

Board. 

3,279,000 

84,250,000 

84,750,000 

2,779,000 

Manitoba Mineral Resources Ltd. 

80,000 

9,275,000 

7,030,000 

2,325,000 

Manitoba Public Insurance 

Corporation. 

273,398,558 

157,150,408 

103,978,371 

326,570,595 

Manitoba Research Council. 

- 

1,150,057 

710,057 

440,000 

Manitoba School Capital 

Financing Authority. 

11,080,645 

223,497,168 

234,577,813 

_ 

Carried Forward . 

$462,592,400 

$809,234,055 

$791,208,349 

$480,618,106 







































58 


TRUST FUND STATEMENTS 




Balance 

Receipts/ 

Payments/ 


Balance 


March 31. 1983 

Transfers 

Transfers 

March 31, 1984 

Brought Forward . 

$462,592,400 $ 

809,234,055 $ 

791,208,349 

$ 

480,618,106 

Manitoba School for Retardates. 


105,000 

- 

- 


105,000 

Manitoba Telephone System . 

Minister of Northern Affairs re 


51,967,658 

134,437,510 

138,172,954 


48,232,214 

Remote Communities. 


415,000 

2,975,000 

3,020,000 


370,000 

Municipal Employees' Benefit Fund . . . 
Public Service Group Insurance 


1,293,000 

3,740,000 

4,663,000 


370,000 

Fund. 


10,776,076 

2,660,894 

94,777 


13,342,193 

Public Trustee. 


2,000,000 

18,175,000 

19,125,000 


1,050,000 

Rentalsman. 

Teachers Retirement Allowance 


145,000 

135,000 

130,000 


1 50,000 

Fund. 


41,000,000 

52,200,000 

43,000,000 


50,200,000 

Welfare Administered Trust. 


187,000 

- 

12,000 


175,000 

Workers' Cancer Study. 


- 

33,849 

- 


33,849 

Workers' Compensation Board. 

Local Government Districts: 


16,354,871 

68,077,837 

76,846,167 


7,586,541 

Alexander. 


25,359 

662 

1,315 


24,706 

Alonsa . 


122,736 

3,132 

6,224 


119,644 

Armstrong. 


75,838 

1,936 

3,848 


73,926 

Churchill. 


14,966 

382 

757 


14,591 

Consol . 


14,629 

382 

758 


14,253 

Fisher. 


45,902 

1,171 

2,328 


44,745 

Grahamdale. 


55,595 

1,451 

2,884 


54,162 

Mountain. 


40,963 

1,070 

2,124 


39,909 

Park. 


2 

- 

2 


- 

Piney. 


55,303 

1,401 

2,792 


53,912 

Reynolds. 


55,296 

1,401 

2,785 


53,912 

Stuartburn. 


14,631 

382 

760 


14,253 


$587,357,225 $1,091,682,515 $1,076,298,824 

$ 

602,740,916 

BANKING FACILITY ACCOUNTS: 







Manitoba Agricultural Credit 







Corporation. 

$ 

2,554,796 $ 

75,227,615 $ 

75,757,685 

$ 

2,024,726 

Manitoba Beef Commission. 

Manitoba Crop Insurance 


925,872 

107,775,665 

106,838,446 


1,863,091 

General. 


3,173,948 

31,168,672 

31,910,264 


2,432,356 

Hail Insurance. 


517,058 

3,529,799 

3,359,890 


686,967 

Reinsurance Account. 


1,241,936 

4,385,197 

4,206,028 


1,421,105 

Manitoba Research Council . 


1,075,804 

5,999,265 

6,002,598 


1,072,471 

Manitoba Textbook Bureau. 


1,115,893 

9,112,548 

7,440,052 


2,788,389 

Manitoba Trading Corporation . 


519,256 

31,204 

47,661 


502,799 

Manitoba Water Services Board. 


435,095 

22,071,741 

22,235,236 


271,600 

Minister of Municipal Affairs. 


636,781 

4,149,708 

3,996,814 


789,675 


$ 

12,196,439 $ 

263,451,414 $ 

261,794,674 

$ 

13,853,179 


OPERATING TRUSTS: 

Law Society and Solicitors' 


Trust Funds. 

Manitoba Lotteries Foundation 

$ 

1,356,364 $ 

1,172,564 $ 

1,356,364 

$ 

1,172,564 

Culture, Heritage and Recreation . . . 


358,611 

5,195,887 

4,893,214 


661,284 

Fitness and Amateur Sport. 


86,100 

1,695,232 

1,568,442 


212,890 

Fitness Development . 

Manitoba Police Commission — 


81,300 

69,167 

54,491 


95,976 

Criminal Justice Workshop. 


- 

2,500 

2,433 


67 

The Mining Community Reserve. 

Veterinary Science Scholarship 


4,128,616 

1,093,230 

228,170 


4,993,676 

Fund. 


3,620 

19,600 

22,500 


720 


$ 

6,014,611 $ 

9,248,180 $ 

8,125,614 

$ 

7,137,177 

MISCELLANEOUS TRUSTS: 







School Districts Reserve Fund. 

Amounts Collected on Behalf of 

$ 

1,230,171 $ 

167,716 $ 

158,750 

$ 

1,239,137 

Municipalities and Local 

Governments re: Permits and 

Leases . 


631,442 

2,432,402 

2,397,790 


666,054 

Builders Lien Act. 


4,762,729 

9,282,786 

10,031,740 


4,013,775 

Consumer Protection Act. 


53,810 

41,353 

19,228 


75,935 

Carried Forward . 

$ 

6,678,152 $ 

11,924,257 $ 

12,607,508 

$ 

5,994,901 





























































TRUST FUND STATEMENTS 


59 



Balance 

Receipts/ 

Payments/ 

Balance 


March 31, 1983 

Transfers 

Transfers 

March 31, 1984 

Brought Forward . 

$ 6,678,152 

$ 11,924,257 

$ 12,607,508 

$ 5,994,901 

Contractual Holdbacks. 

3,081 

78,052 

14,628 

66,505 

Court of Queen's Bench. 

2,699,397 

4,215,245 

3,596,551 

3,318,091 

Crown Land Sales. 

8,240 

32,000 

40,190 

50 

Dealers Bond. 

Disposal of Property re: 

5,709 

5,000 

5,000 

5,709 

Government Agencies. 

810 

721 

1,531 

- 

Employee Charitable Donations. 

229,815 

543,496 

771,849 

1,462 

Fire Prevention Fund . 

1,298,700 

2,509,909 

1,625,117 

2,183,492 

Government of Canada Land Sale .... 

64,741 

13,660 

860 

77,541 

Guarantee Deposits. 

1,369,812 

705,912 

791,563 

1,284,161 

Highway Traffic Act. 

4,000 

- 

- 

4,000 

Land Titles Assurance Fund. 

Manitoba Centennial Centre re 

93,122 

46,295 

631 

138,786 

Centennial Complex. 

113,450 

- 

- 

113,450 

Manitoba Health Research Council . . . 
Manitoba Health Services 

80,588 

- 

80,588 

- 

Commission. 

Manitoba Hog Producers Marketing 

37,500,000 

53,272,667 

48,000,000 

42,772,667 

Board. 

Manitoba Hydro Provincial Sales 

• 

6,408,665 

2,353,352 

4,055,313 

Tax Rebate — Indian Bands. 

29,845 

- 

- 

29,845 

Manitoba Jobs Fund. 

, 

10,690,800 

- 

10,690,800 

Manitoba Oil and Gas Corporation . . . 
Manitoba Public Insurance 

- 

5,000,000 

70,000 

4,930,000 

Corporation. 

334,029 

209,517,601 

209,485,645 

365,985 

Mortgage Insurance Fund. 

Product Support — Saunders 

132,214 

67,951 

119,029 

81,136 

Aircraft. 

356,018 

- 

- 

356,018 

Rent Stabilization Board. 

South Indian Lake Displacement of 

942 

35,000 

942 

35,000 

Local People. 

15,000 

- 

- 

15,000 

Student Athletic Fees. 

44,288 

112,468 

104,049 

52,707 

Tantalum Mining Co. 

. 

72,500 

40,000 

32,500 

Other . 

296,501 

207,611 

92,510 

411,602 


$ 51,358,454 $ 305,459,810 $ 279,801,543 

$ 77,016,721 

$883,863,613 $1,833,119,652 $1,770,985,297 

$945,997,968 


































5-io 


TRUST FUND STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

MANITOBA LOTTERIES FOUNDATION 
STATEMENT OF RECEIPTS, PAYMENTS AND TRANSFERS 

For the Year Ended March 31, 1984 
(In Compliance with Section 22 Manitoba Lotteries Foundation Act) 


Balance March 31, 1983 .. . $ NIL 

RECEIPTS: 

Proceeds from Festival du Voyageur Casino . 225,000 


$225,000 

PAYMENTS/TRANSFERS: 


Balance in Trust March 31, 1984 . $225,000 











TRUST FUND STATEMENTS 


5-n 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

LAW SOCIETY AND SOLICITORS' TRUST FUNDS 
STATEMENT OF RECEIPTS AND PAYMENTS 

For the Year Ended March 31, 1984 


Balance March 31, 1983 . . 

RECEIPTS: 

Remittances from Solicitors 


PAYMENTS: 

Transfer to Revenue. $1,017,274 

Law Society of Manitoba — Educational Programs .... 339,090 


Balance in Trust March 31, 1984 


$1,356,364 

1,172,564 

$2,528,928 

1,356,364 

$1,172,564 












5-12 


TRUST FUND STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

MANITOBA LOTTERIES FOUNDATION- 
CULTURE HERITAGE AND RECREATION 
STATEMENT OF RECEIPTS AND PAYMENTS 

For the Year Ended March 31, 1984 
(In Compliance with Section 22 Manitoba Lotteries Foundation Act) 

Balance March 31, 1983 . 


RECEIPTS: 

Manitoba Lotteries Foundation. $3,482,083 

Interest .. 63,804 

Withdrawals from Investment Account. 1,650,000 


PAYMENTS: 

Community Support Programs: 

Community Cultural Council Grants. $117,627 

Co-ordination Assistance Grants . 7,169 

Osborne Village Cultural Centre . 50,000 

Multicultural Grants . 405,884 

Community Museum Grants . 169,553 

Public Library Capital Grants . 151,498 $ 901,731 


Skills Development Programs: 

Provincial/Regional Organization Grants . . $292,400 

Skills Transfer Grants. 31,854 

Art School Grants . 68,350 

Linguistic Support Grants . 61,705 

Search for Television Play . 9,776 

Cultural Agreements. 17,984 

Cultural Industries Support . 103,961 586,030 


Cultural Opportunities Programs: 

Public Events Sponsorship Grants. $107,016 

Festival Manitoba. 146,299 

Heritage Publications —Local 

Histories Grants . 47,877 


Special Projects Assistance Grants. 166,809 468,001 


Heritage Resource Management Programs: 
Archaeology 

Surveys . 

Excavations . 

Publications. 

Architectural Conservation 

Measured Drawings. 

Municipal Planning Districts . 

Publications. 

History Research 

Research . 

Municipal Planning Districts . 

Publications . 


$85,997 

74,221 

16,008 $176,226 


$45,868 

53,817 

2,239 101,924 


$28,41 1 
26,347 

17,409 72,167 350,317 


$ 358,611 


5,195,887 

$5,554,498 


Carried Forward 


$2,306,079 $5,554,498 












































TRUST FUND STATEMENTS 


5-13 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

MANITOBA LOTTERIES FOUNDATION- 
CULTURE HERITAGE AND RECREATION-Continued 
STATEMENT OF RECEIPTS AND PAYMENTS 

For the Year Ended March 31, 1984 
(In Compliance with Section 22 Manitoba Lotteries Foundation Act) 


Brought Forward . 

Recreation Grants: 

Remote Equipment . 

Frontier School Division . 

Northern Manitoba Recreation Association . 

Community School Incentives. 

Manitoba Society of Seniors. 

Winnipeg Boys and Girls Clubs. 

Energy Assistance . 

Provincial Recreation Agencies . 

Winnipeg Arena . 

Facility Development . 

Recreation Programs: 

Summer Activities . 

Northern Water Safety . 

Gimli Training Centre . 

Recreation for the Flandicapped . 

Bird's Hill Day Camp . 

Recreation Facility Resource 

Materials/Workshops . 

Resource Development. 

Grant Coordinator—Capital Facilities. 

Outstanding Achievement Awards . 

French Playleaders . 


Funds Transferred to Investment Accounts 
Balance in Trust March 31, 1984 . 


$2,306,079 $5,554,498 

$ 47,955 
29,000 
5,000 
1,875 
3,500 
20,000 
35,902 
73,000 
750,000 

1,136,650 2,102,882 


$ 46,406 
35,000 
30,000 
12,826 
28,245 

12,170 

17,059 

2,339 

158 

50 184,253 4,593,214 

$ 961,284 

. 300,000 

. $ 661,284 


NOTE 1: The amount held in Funds on Deposit for Investment on behalf of the Culture Heritage and 
Recreation Fund at March 31, 1984 was as follows: 


Culture and Heritage Fund. $ 150,000 

Recreation Fund . 2,476,792 

$2,626,792 





































5-14 


TRUST FUND STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

MANITOBA LOTTERIES FOUNDATION - FITNESS AND AMATEUR SPORT 
STATEMENT OF RECEIPTS AND PAYMENTS 


For the Year Ended March 31, 1984 
(In Compliance with Section 22 Manitoba Lotteries Foundation Act) 


Balance March 31, 1983 


$ 86,100 


RECEIPTS: 

Manitoba Lotteries Foundation . 

Interest . 

Withdrawals from Investment Account 


$1,183,750 

11,482 

500,000 1,695,232 

$1,781,332 


PAYMENTS: 

Amateur Sport Grants: 

Grants to Provincial Sport Associations 

Hosting and Hospitality. $110,000 

Sports Special Projects . 128,600 


Provincial Team Assistance. 

104,967 

$343,567 

Man-Plan Athletic Aid. 

Coaches and Officials Aid. 

Technical Directors/Provincial Coaches .... 

Regional Sport Development Grants. 

Manitoba High School Athletic Association . 

Manitoba Games Council . 

Canada Winter Games 1983 . 

Western Canada Games 1983 . 

Hosting Special Events . 

University Athletic Scholarships . 

Inter-Provincial Games Development . 


185,594 

31,456 

64,975 

232,000 

34,000 

155,608 

15,400 

125,000 

5,760 

100,000 

59,996 $1,353,356 


Amateur Sport Programs: 
Regional Sport Development . . 

Sports Injury Centre. 

Sport Medicine Council . 

Sports Awards. 

Coaching Certification. 

Manitoba Sports Federation . . 
Manitoba Games Development 


$ 42,982 
2,560 
10,640 
12,967 
105,948 
15,000 

24,989 215,086 1,568,442 


Balance in Trust March 31, 1984 


$ 212,890 


NOTE 1: The Amount held in Funds on Deposit for Investment on behalf of the Fitness and Amateur 
Sport Fund at March 31, 1984 was $1,118,133. 





































TRUST FUND STATEMENTS 


5-15 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

MANITOBA LOTTERIES FOUNDATION-FITNESS DEVELOPMENT 
STATEMENT OF RECEIPTS AND PAYMENTS 

For the Year Ended March 31, 1984 
(In Compliance with Section 22 Manitoba Lotteries Foundation Act) 

Balance March 31, 1 983 . 

RECEIPTS: 

Manitoba Lottiers Foundation . 


PAYMENTS: 

Corporate Challenge . $ 4,703 

Fitness Development . 46,292 

Senior's Olympics. 3,496 


Balance in Trust March 31, 1984 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

MANITOBA POLICE COMMISSION 
CRIMINAL JUSTICE WORKSHOP 
STATEMENT OF RECEIPTS AND PAYMENTS 

For the Year Ended March 31, 1984 


Balance March 31, 1983 

RECEIPTS: 

Government of Canada 


PAYMENTS: 

Travel . $2,410 

Other. 23 

Balance in Trust March 31, 1984 . 


81,300 

69,167 

150,467 


54,491 

95,976 


$ Nil 

2,500 
$ 2,500 


2,433 
$ 67 
























5-16 


TRUST FUND STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

THE MINING COMMUNITY RESERVE 
STATEMENT OF RECEIPTS AND PAYMENTS 

For the Year Ended March 31, 1984 


Balance March 31, 1983 . 

RECEIPTS: 

Transfer of Mining Tax Revenue under Section 


49.1 (2) of the Mining Tax Act . $724,110 

Interest Received during the Year . 369,120 


PAYMENTS: 

Community of Wabowden 

Manitoba Housing and Renewal Corporation . $ 35,384 

Manitoba Water Services Board. 14,754 $ 50,138 


Grant in Lieu of Taxes 

Local Government District of Lynn Lake. 67,456 

Job Creation Project 

City of Thompson..... $ 330 

International Nickel Company of Canada. 110 

Local Government District of Lynn Lake . 6,324 

School District of Mystery Lake. 103,812 110,576 


Balance in Trust March 31, 1984 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

VETERINARY SCIENCE SCHOLARSHIP FUND 
STATEMENT OF RECEIPTS AND PAYMENTS 

For the Year Ended March 31, 1984 

Balance March 31, 1983 ... 


RECEIPTS: 

Department of Agriculture — 

Veterinary Services Branch. $16,200 

Repayment of Bursaries. 3,400 


PAYMENTS: 

Payment of Bursaries awarded under the 
Veterinary Science Scholarship Act . . . 

Balance in Trust March 31, 1984 . 


$4,128,616 


1,093,230 

$5,221,846 


228,170 

$4,993,676 


$ 3,620 


19,600 

$23,220 


22,500 
$ 720 
































TRUST FUND STATEMENTS 


5-17 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

DEPARTMENT OF MUNICIPAL AFFAIRS 
MINISTER'S TRUST ACCOUNT 
REPORT OF THE PROVINCIAL AUDITOR'S OFFICE 

We have examined the financial statements, being Exhibits A and B, of the Department of Municipal 
Affairs, Minister's Trust Account for the fiscal year ended March 31,1 984. 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 Minister's Trust 
Account as at March 31,1 984 and its receipts and disbursements for the year then ended in accordance 
with the accounting policy stated in note 2 to the financial statements applied on a basis consistent with 
that of the preceding year. 


W. K. Ziprick, C.A., 
Provincial Auditor. 

July 20, 1984, 

Winnipeg, Manitoba. 


Exhibit A 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

DEPARTMENT OF MUNICIPAL AFFAIRS 
MINISTER'S TRUST ACCOUNT 

Balance Sheet as at March 31, 1984 
(with 1983 figures for comparison) 


ASSETS 

Cash on deposit with the Minister of Finance 


LIABILITIES 

Levy accounts: 

Administration — Local Government Districts 

Municipal assessment. 

Municipal guarantee bond premiums . 


609,161 456,019 

180,514 180,762 


$ 37,749 $ 32,844 

569,866 418,429 

1,546 4,746 


1984 1983 

$789,675 $636,781 


Surplus 


$789,675 


$636,781 




















5-18 


TRUST FUND STATEMENTS 


Exhibit B 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

DEPARTMENT OF MUNICIPAL AFFAIRS 
MINISTER'S TRUST ACCOUNT 

Statement of Receipts and Disbursements 
for the year ended March 31, 1984 
(with 1983 figures for comparison) 


RECEIPTS 

Levies: 

Local Government Districts: 

Administration ... 

Welfare purposes . 


Municipal corporations, including Local Government Districts: 

Municipal assessment. 

Guarantee bond premiums . 


Total levies . 

Interest (expense) income, net . 

Total receipts . 

Cash on deposit with the Minister of Finance, beginning of year . . . 


1984 1983 


$ 395,600 
183,025 

$ 348,800 
168,469 

578,625 

517,269 

3,565,331 

6,000 

3,304,297 

6,000 

3,571,331 

3,310,297 

4,149,956 

(248) 

3,827,566 

305 

4,149,708 

636,781 

3,827,871 

423,484 

$4,786,489 

$4,251,355 


DISBURSEMENTS 

Government of the Province of Manitoba: 


Administration — Local Government Districts . 

$ 390,695 

$ 343,351 

Welfare purposes — Local Government Districts . 

183,025 

168,469 

Municipal assessment. 

3,413,894 

3,094,754 


3,987,614 

3,606,574 

Municipal guarantee bond premiums ... 

9,200 

8,000 

Total disbursements . 

3,996,814 

3,614,574 

Cash on deposit with the Minister of Finance, end of year . 

789,675 

636,781 


$4,786,489 

$4,251,355 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

DEPARTMENT OF MUNICIPAL AFFAIRS 
MINISTER'S TRUST ACCOUNT 

Notes to the Financial Statements 
for the year ended March 31, 1984 


1. Authority and Operation: 

The Department of Municipal Affairs, Minister's Trust Account was established in accordance with 
provisions of The Municipal Affairs Administration Act and provides a facility for the levying and 
collection of charges to recover expenditures for services performed by the Department on behalf of 
municipal corporations in the Province. 

2. Accounting Policy: 

The Trust Account operates on the cash basis of accounting. 










































TRUST FUND STATEMENTS 


5-19 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
SCHOOL DISTRICTS RESERVE FUND 


As at March 31, 1984 

(in compliance with Section 205(1), Public Schools Act) 


School Districts 



School Districts 



and Divisions 

Number 

Amount 

and Divisions 

Number 

Amount 

Agassiz. 

13 

$ 51,810 

Sprague . 

2439 

$ 24,708 

Antler River. 

43 

156,719 

Swan Valley. 

35 

49,047 

Birdtail River. 

38 

79,959 

Turtle Mountain. 

44 

39,981 

Boundary. 

16 

177,193 

Turtle River. 

32 

32,588 

Churchill. 

2264 

23,408 



$1,274,532 

Davis Point. 

1872 

16 

Deduct: 



Duck Mountain. 

34 

10,145 

Loans to the following School Districts as 
Section 205(1) of the Public School Act 

authorized by 

Evergreen. 

22 

18,630 

D. R. Hamilton. 

2310 

$ 347 

Fort La Bosse. 

41 

109,754 




Frontier. 

48 

125,113 

St. Boniface. 

4 

35,048 

Gypsumville Consolidated. 

2461 

50,379 



$ 35,395 



$1,239,137 

Intermountain. 

36 

21,664 




Karpaty. 

1751 

127 




Lord Selkirk. 

1 1 

134,343 




Midland. 

25 

47,285 




Felly Trail. 

37 

49,868 




Pine Creek. 

30 

13,260 




Rolling River. 

39 

58,535 




































5-20 


TRUST FUND STATEMENTS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 

CUSTODIAL TRUST FUNDS HELD BY THE 
DEPARTMENT OF FINANCE AND OTHER GOVERNMENT DEPARTMENTS 


As at March 31, 1984 


FINANCE: 

Cash 

On Hand 

Cash 

In Bank 

Bonds and 
Other 
Securities 

Total 

Held in Trust for Various Departments, 
Commissions, Boards, etc.: 

Attorney-General . 

$ 

$ 

$ 1,030 

$ 1,030 

Civil Service Surperannuation Board .... 

- 

- 

226,332,994 

226,332,994 

Consumer and Corporate Affairs . 

- 

- 

37,500 

37,500 

Co-operative Development . 

- 

- 

131,000 

131,000 

Crown Investments . 

- 

- 

104,000 

104,000 

Energy and Mines . 

- 

- 

1,064,900 

1,064,900 

Health . 

- 

- 

23,411 

23,411 

Highways and Transportation . 

- 

- 

55,000 

55,000 

Insurance Branch . 

- 

- 

385,000 

385,000 

Manitoba Hospital Capital 

Financing Authority . 

_ 

_ 

4,584,500 

4,584,500 

Natural Resources . 

- 

- 

241,500 

241,500 

Taxation Branch . 

- 

- 

646,906 

646,906 

The Public Trustee . 

- 

- 

55,807,249 

55,807,249 

Worker's Compensation Board . 

- 

- 

122,847,603 

122,847,603 

Other: 

Agriculture . 

68 

3,241 

- 

3,309 

Attorney-General . 

- 

1,386,044 

604,528 

1,990,572 

Community Services . 

11,145 

98,534 

30,000 

139,679 

Consumer and Corporate Affairs . 

- 

2,003 

- 

2,003 

Education . 

6,521 

64,270 


70,791 

Health . 

1,800 

385,117 

1 59,663 

546,580 

Housing . 

- 

67,380 

- 

67,380 

Labour . 

- 

89,482 

- 

89,482 

Northern Affairs .. 

50 

911,123 

- 

911,173 


$19,584 

$3,007,194 

$413,056,784 

$416,083,562 







































































SECTION 6 


IIIIIIIIIIIIIIIIIHIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIilllllllllllllllllllllllllllllllllllHIIIIIIIIIIIIIIIIilllllllllllllllllllllllllllllllllllllllllllllllllHIIIIHIIIIIIIIIIIIIIIIIIIIIII 


OTHER 

FUNDS 











6-3 


SECTION 6 

lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll 
TABLE OF CONTENTS PAGE 

lllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllllll 


OTHER FUNDS 

— The Manitoba Text Book Bureau . 6-5 

— The Northern Affairs Fund . 6-8 
























OTHER FUNDS 


6 5 


Exhibit A 

GOVERNMENT OF THE PROVINCE OF MANITOBA 
THE MANITOBA TEXT BOOK BUREAU 


Balance Sheet as at March 31, 1984 
(with 1983 figures for comparison) 


ASSETS 

Current assets: 

Cash on hand . 

1984 

$ 782 

1983 

$ 590 

Cash on deposit with Minister of Finance . 

Accounts receivable. 

Inventory of merchandise, lower of average cost 

or net realizable value. 

Prepaid expenses. 

2,788,389 

177,457 

1,265,169 

19,608 

1,1 15,893 
155,438 

903,832 

33,751 


$4,251,405 

$2,209,504 

LIABILITIES 

Current liabilities: 

Accounts payable . 

Customers' deposit accounts . 

Accrued liabilities. 

$ 28,337 

6,361 
7,500 

$ 7,271 

3,660 
25,012 


42,198 

35,943 

Advance for working capital from the Government 
of the Province of Manitoba . 

4,000,000 

2,000,000 

Surplus account: 

Balance, beginning of year . 

Prior period adjustment . 

173,561 

204,920 

4,400 

Balance, as restated. 

Net income (loss) for the year. Exhibit B .. . 

173,561 

35,646 

209,320 

(35,759) 

Balance, end of year ... 

209,207 

173,561 


$4,251,405 

$2,209,504 


THE MANITOBA TEXT BOOK BUREAU 
REPORT OF THE PROVINCIAL AUDITOR'S OFFICE 

We have examined the balance sheet and the income statement of The Manitoba Text Book Bureau 
for the fiscal year ended March 31, 1984. 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 Manitoba Text 
Book Bureau as at March 31,1984 and the results of its operations for the year then ended in accordance 
with the accounting policies stated in note 1 to the financial statements applied on a basis consistent with 
that of the preceding year. 


July 13, 1984, 
Winnipeg, Manitoba. 


W. K. Ziprick, C.A., 
Provincial Auditor. 







































6e 


OTHER FUNDS 


GOVERNMENT OF THE PROVINCE OF MANITOBA 
THE MANITOBA TEXT BOOK BUREAU 


Income Statement 
for the year ended March 31, 1984 
(with 1983 figures for comparison) 


Sales 


1984 

$5,727,447 


Cost of goods sold: 

Inventory, beginning of year. 

Purchases (net of subsidy received, 1984 — $30,674; 

1983 - $141,801) (note 2). 

Transportation in ... 


903,832 

5,418,717 

62,847 


Inventory,end of year 


6,385,396 

1,265,169 


Cost of goods sold. 5,120,227 

Gross profit on sales . 607,220 


General and administrative expenses: 

Salaries . 442,381 

Postage. 26,587 

Office . 29,925 

Transportation out . 25,290 

Computer equipment .. 10,995 

Audit. 6,950 

Telephone . 4,813 

Travel . 4,112 

Warehouse . 13,718 

Health and post secondary education tax levy. 6,803 


Total expenses 


571,574 


$ 35,646 


Exhibit B 


1983 

$6,112,170 


677,036 

5,759,084 

74,860 


6,510,980 

903,832 


5,607,148 


505,022 


419,484 

33,094 

29,308 

18,823 

16,413 

7,675 

4,562 

4,137 

2,495 

4,790 


540,781 


$ (35,759) 


Net income (loss) for the year. Exhibit A 








































OTHER FUNDS 


6 7 


| 

GOVERNMENT OF THE PROVINCE OF MANITOBA 

THE MANITOBA TEXT BOOK BUREAU 

Notes to Financial Statements 
for the year ended March 31, 1984 

1. Accounting Policies 

a) The Bureau's accounting records are maintained on the accrual accounting basis, with the following 
exceptions: 

i) Capital acquisitions are reflected as expenses in the year of acquisition. 

ii) The employees of the Bureau, which is a branch of the Department of Education, are civil 
servants and pensionable under the Civil Service Superannuation Fund, to which the employees 
contribute at prescribed rates. The Government of the Province of Manitoba is required to pay 
from its appropriations 50% of the Fund's pension disbursements made to retired employees. 
No provision is made in the Bureau's accounts to fund present or past employee service 
obligations. 

b) Payment of grants in lieu of taxes and utility costs is the responsibility of the Department of 
Government Services. The Bureau's policy is to not reflect these costs in the financial statements. 

2. Textbook Subsidy 

The Department of Education provides a subsidy to the Bureau for certain textbooks which allows 
the Bureau to sell those textbooks to school divisions at a lower price to the extent of the subsidy. 

3. Grant Payments 

Department of Education grant payments processed by the Bureau, for accountability purposes, to 
certain school divisions on account of instructional materials purchased directly by those school 
divisions, amounted to $ 1,354,074 ($746,348 in 1983). These transactions are not included in the 
financial statements and there was no charge assessed by the Bureau for this service. 

4. Outstanding Commitments 

Commitments on orders placed prior to March 31,1 984 for merchandise to be delivered subsequent 
to that date, were estimated to amount to $2,195,241 as at March 31, 1 984 ($2,642,118 as at 
March 31, 1983). 



68 


OTHER FUNDS 


Exhibit A 


THE NORTHERN AFFAIRS FUND 
BALANCE SHEET 
As at March 31, 1984 
(with 1983 figures for comparison) 


ASSETS 

SPECIFIC PURPOSE FUNDS ACCOUNTS 

1984 

1983 

Cash in bank and in term deposits . 

Recoverable expenditures. Exhibit B ... 

$ 868,386 
24,553 

$487,375 

24,617 


$ 892,939 

$511,992 

TAXATION ACCOUNT 



Cash in bank and in term deposits . 

Accounts receivable: 

Province of Manitoba . 

Community Councils and Committees. 

Grants in lieu of taxes . 

$ 602,781 

44,511 
34,555 
55,536 

$240,464 

27,326 

5,647 

32,265 


134,602 

65,238 

Tax assets: 

Taxes on the rolls . 

Tax sale certificates... 

Tax titles. 

449,040 

4,293 

332,669 

11,204 
73 


453,333 

343,946 


$1,190,716 

$649,648 

LIABILITIES 

SPECIFIC PURPOSE FUNDS ACCOUNTS 



Outstanding cheques . 

Unexpended Specific Purpose Funds, Exhibit B . 

$ 161,446 

731,493 

$144,602 

367,390 


$ 892,939 

$511,992 

TAXATION ACCOUNT 



Outstanding cheques .. 

Due to Province of Manitoba (Note 4) . 

Uncollected levy—The Public Schools Finance Board .. 

Taxes distributable.. 

Funds held in trust. 

Surplus and Allowance for Tax Assets, Exhibit D.. 

$ 28,548 

231,787 
242,446 
16,156 
741 
671,038 

$ 

140,464 

33,654 

741 

474,789 


$1,190,716 

$649,648 


THE NORTHERN AFFAIRS FUND 
REPORT OF THE PROVINCIAL AUDITOR S OFFICE 

We have examined the financial statements, being Exhibits A to D, of The Northern Affairs Fund for 
the fiscal year ended March 31, 1 984. 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 Fund as at March 
31,1984 and the results of its operations and the changes in its financial position for the year then ended 
in accordance with the accounting policies stated in note 1 to the financial statements applied on a basis 
consistent with that of the preceding year. 


June 6, 1984, 
Winnipeg, Manitoba. 


W. K. Ziprick, C.A., 
Provincial Auditor. 


















































OTHER FUNDS 


69 


Exhibit B 


THE NORTHERN AFFAIRS FUND 

SPECIFIC PURPOSE FUNDS ACCOUNT 

Statement of Transactions 
for the year ended March 31, 1984 

Balance Current Transactions Balance 

March 31, 1983 Receipts Payments March 31, 1984 


Department of Northern Affairs 

— Accountable Advances . 

— Community Works Projects . 

— Departmental Revenues, Transfer Payments . . . . 

— General . 

— Community Employment Winter Works Projects . 

— Northern Job Creation Program . 

Community Council Funds. 

Department of Municipal Affairs 

— Provincial-Municipal Tax Sharing Payments . . . . 
Manitoba Health Services Commission 

— Ambulance Grant . 

Manitoba Hydro-Electric Board 

— Interim Fishing Program. 

Government of Canada 

— Summer Involvement Program. 

Department of Labour and Employment Services 

— Youth Corps Project . 

— Northern Employment Program . 

— Northern Remote Community 

Employment Program. 

— Career Start . 


Transfer to recoverable expenditures pending 
receipt of funds. Exhibit A. 

Unexpended Specific Purpose Funds, Exhibit A 


$ - 

$ 203,495 

$ 203,495 

$ - 

- 

1,184,346 

1,174,844 

9,502 

- 

421,328 

415,342 

5,986 

35,909 

40,699 

22,248 

54,360 

9,712 

- 

9,712 

- 

11 1,414 

3,304,649 

3,241,943 

174,120 

173,820 

4,163,659 

3,890,726 

446,753 

- 

1,017,974 

1,017,974 

- 

8,036 

24,009 

17,775 

14,270 

- 

30,000 

30,000 

- 

- 

5,633 

4,910 

723 


245,952 

245,952 


3,882 

- 

3,882 


_ 

12,672 

1 1,446 

1,226 

- 

13,003 

13,003 

- 

342,773 

$10,667,419 

$10,303,252 

706,940 

24,617 



24,553 

$367,390 



$731,493 































6-io 


OTHER FUNDS 


THE NORTHERN AFFAIRS FUND 

TAXATION ACCOUNT 

Statement of Revenue and Expenditure 
for the year ended March 31, 1984 
(with 1983 figures for comparison) 


1984 

Revenue: 

Taxation levies. $ 696,027 

Grants in lieu of taxes . 388,289 

Taxes added . 17,311 

Grants in lieu of taxes added . 160,750 

Tax penalties. 39,254 

Rentals — hay and grazing leases. 74,212 

Interest . 22,806 

Other . 341 


1,398,990 


Expenditure: 

Schools — education support . 606,116 

— special... 280,186 

Community Councils for local services . 19,382 


905,684 


Taxation account administration: 

Department of Municipal Affairs service charge. 28,702 

Other . 9,035 

943,421 

Revenue over expenditure before allowance for tax assets. 455,569 

Budgeted transfer to allowance for tax assets. 64,940 

Revenue over expenditure. Exhibit D. $ 390,629 


Exhibit C 


1983 

$ 616,708 
358,752 
20,208 
4,835 
28,341 
36,218 
26,353 
334 

1,091,749 


547,066 

226,594 

103,204 

876,864 


25,841 

3,689 

906,394 


185,355 

78,126 

$ 107,229 






































OTHER FUNDS 


6-11 


Exhibit D 


THE NORTHERN AFFAIRS FUND 
TAXATION ACCOUNT 

Statement of Surplus and Allowance for Tax Assets 
for the year ended March 31, 1984 
(with 1983 figures for comparison) 


Balance, beginning of year . 

Add: 

Revenue over expenditure. Exhibit C. 

Budgeted levy for allowance for tax assets .... 
Adjustment of advertising costs and tax credits . 
Reduction in transfer to the Province of Manitoba 


1984 

$474,789 

390,629 

64,940 

58 

455,627 


1983 

$484,791 

107,229 

78,126 

50,000 

235,355 


Deduct: 

Taxes and grants in lieu of taxes cancelled . 
Transfer to the Province of Manitoba (Note 4) 
Tax titles pertaining to Crown Lands. 

Balance, end of year. Exhibit A. 


18,965 

231,787 

8,626 

259,378 

$671,038 


104,697 

140,464 

196 


245,357 

$474,789 


THE NORTHERN AFFAIRS FUND 

Notes to Financial Statements 
for the year ended March 31, 1984 

1. The significant accounting policies of the Fund are as follows: 

a) The Fund carries out the following programs: 

i) It operates the Specific Purpose Funds Account to provide financial services to Community 
Councils in Northern Areas of Manitoba governed by the Northern Affairs Act; 

ii) It levies property and business taxes based on real property assessments and remits the tax 
requirements to School Divisions and The Public Schools Finance Board. Taxes collected 
for local purposes in the communities are remitted to the Community Councils when 
collected; 

and the Fund accounts for each of these programs separately. 

b) The Specific Purpose Funds Account operates on the cash basis of accounting. The Taxation 
Account operates on the accrual basis of accounting and, in accordance with procedures fol¬ 
lowed by municipal entities in the Province, recognizes taxation revenue and expenditure on the 
calendar year basis. 

2. The surplus and allowance for tax assets of $671,038 as at March 31,1 984 consists of the follow¬ 
ing: surplus — $555,013, allowance for tax assets — $116,025; the comparable amounts as at 
March 31, 1983 were $404,737 and $70,052 respectively. 

3. Administration costs of operating the Fund are paid out of appropriations of the Department of 
Northern Affairs and are not reflected in the Fund's financial statements. 

A working capital fund of $100,000 is maintained in the Taxation Account to cover current needs. 
Amounts in excess of $100,000 are transferred to the Province of Manitoba as a contribution to 
costs incurred by the Province to provide services in remote areas which do not have a local govern¬ 
ment to provide these services. 


4. 





























































DATE DUE SLIP