Schedule B
	SPECIAL ACCOUNTS 1 — SUMMARY
	(for the Fiscal Year Ending March 31, 2004)
	($000)
		Spending Authority Available April 1, 2003																								Spending Authority Available March 31, 2004
						Operating Transactions								General Fund   Transfer 2		Financing Transactions								Working Capital Adjustment 3
			Revenue STOBs	Transfer from Ministry Operations Vote		Revenue		Expense	Net Revenue (Expense)		Transfer to GF	Transfer from General Fund				Receipts	Capital	Other		Disbursements	Net Cash Source
Special Accounts
BC Timber Sales		120,882	281,500			281,500		(138,179)	143,321		(107,447)	—		(107,447)		—	(680)	(34,610)		(35,290)	(35,290)			153		121,619
Build BC		58,821	—			—		—	—		—	—		—		—	—	—		—	—			—		58,821
Crown Land Special Account		50,000	65,870			65,870		—	65,870		(65,770)	—		(65,770)		900	—	(1,000)		(1,000)	(100)			—		50,000
First Citizens Fund		15,090	3,962			3,962		(3,962)	—		—	9,000		9,000		—	—	—		—	—			—		24,090
Forest Stand Management Fund		15,377	3,674			3,674		(1,490)	2,184		—	—		—		—	—	—		—	—			—		17,561
Forfeited Crime Proceeds Fund		325	100			100		—	100		—	—		—		—	—	—		—	—			—		425
Health Special Account		—	147,250			147,250		(147,250)	—		—	—		—		—	—	—		—	—			—		—
Industry Training and Apprenticeship		4,806	530	78,438		78,968		(78,438)	530		—			—		—	(190)	—		(190)	(190)			285		5,431
Inmate Work Program		1,699	1,550			1,550		(1,540)	10		—	—		—		—	(93)	—		(93)	(93)			47		1,663
Insurance and Risk Management		142,083	3,250			3,250		—	3,250		—	—		—		—	(670)	—		(670)	(670)			489		145,152
Livestock Protection		108	20			20		(20)	—		—	—		—		—	—	—		—	—			—		108
Medical and Health Care Services		306	—			—		—	—		—	—		—		—	—	—		—	—			—		306
Northern Development Fund		7,457	600			600		(1,500)	(900)		—	—		—		—	—	—		—	—			—		6,557
Olympic Arts Fund		5,002	483			483		(483)	—		—	5,000		5,000		—	—	—		—	—			—		10,002
Physical Fitness and Amateur Sports Fund		7,175	2,215			2,215		(2,215)	—		—	5,500		5,500		—	—	—		—	—			—		12,675
Provincial Home Acquisition		482,634	25			25		(25)	—		—	—		—		75	—	(40)		(40)	35			—		482,669
Provincial Treasury Revenue Program		9,096	310			310		—	310		—	—		—		—	—	—		—	—			—		9,406
Public Guardian and Trustee of British Columbia		11,029	11,326	6,497		17,823		(17,351)	472		—			—		—	(889)	—		(889)	(889)			483		11,095
Purchasing Commission Working Capital Account		—	—			—		—	—		—	—		—		—	—	—		—	—			—		—
South Moresby Forest Replacement		24,536	711			711		(3,000)	(2,289)		—	—		—		—	—	—		—	—			—		22,247
Sustainable Environment Fund		26,986	31,345			31,345		(31,345)	—		—	—		—		—	—	—		—	—			—		26,986
Unclaimed Property		5,000	2,500			2,500		(809)	1,691		(1,683)	—		(1,683)		—	(10)	—		(10)	(10)			2		5,000
University Endowment Lands Administration		13,251	3,142			3,142		(3,142)	—		—	—		—		—	—	—		—	—			—		13,251
Vancouver Island Natural Gas Pipeline		—	—			—		—	—		—	—		—		—	—	—		—	—			—		—
Victims of Crime Act		20,149	9,500			9,500		(7,325)	2,175		—	—		—		—	—	—		—	—			—		22,324
		1,021,812	569,863	84,935		654,798		(438,074)	216,724	—	(174,900)	19,500		(155,400)		975	(2,532)	(35,650)		(38,182)	(37,207)	—		1,459		1,047,388
Transfers from Voted Appropriations to Special Accounts 4
Industry Training and Apprenticeship		—	530	78,438		(78,438)		78,438	—		—			—		—	(190)	—		—	—			—		—
Public Guardian and Trustee of British Columbia		—	11,326	6,497		(6,497)		6,497	—		—			—		—	(889)	—		—	—			—		—
		—	11,856	84,935		(84,935)		84,935	—	—	—	—		—		—	(1,079)	—		—	—	—		—		—
Total Special Acconts (net of transfers)		1,021,812	581,719	169,870		569,863		(353,139)	216,724	—	(174,900)	19,500		(155,400)		975	(3,611)	(35,650)		(38,182)	(37,207)	—		1,459		1,047,388
1	A Special Account is an account in the General Fund where the authorization to spend money from the account is located in an Act other than the Supply Act.
2	General Fund Transfers consist of changes in statutory spending authority.
3	Working capital adjustments include those adjustments that would change the cash balance of the Special Account.  This would include changes in accumulated amortization, inventory, and accounts receivable and payable.
4	Transfers from voted appropriations are eliminated to establish the amount of special account expenses that do not require voted appropriations. This net amount of special account expense is then deducted from total expenses in the determination of Supply Act requirements shown on page 13.