Introduction

CONSOLIDATED REVENUE FUND OPERATING EXPENSES

This publication provides summary and detailed Consolidated Revenue Fund expenses for special offices, ministries and other appropriations.

Expenses are classified by group accounts.  These group accounts represent broad categories of expense (Salaries and Benefits, Operating Costs, Government Transfers, Other Expenses, Internal Recoveries and External Recoveries).  Each group account is comprised of several specific components of expenses referred to as standard objects of expense.  A descriptive listing of these standard objects is provided at the end of this publication.

The data is presented in a series of columns.  The first column provides the total comparable expense for the 2002/03 Estimates.  Each column thereafter provides 2003/04 expense detail by standard object of expense.  Columns are headed by a numerical code which relates to a specific standard object of expense (refer to the table below).  Sub-total columns are also presented to parallel the group account classification totals found in the Estimates.  Where blanks appear within a column, funds have not been budgeted for that standard object or group account classification.

It is important to note that expenses by sub-vote, by group account and by standard object of expense are presented for information purposes only.  While this information accurately represents the intended expense plan for the fiscal year, special offices, ministries and agencies within other appropriations may reallocate funds within a vote or special account during the year.

CONSOLIDATED REVENUE FUND CAPITAL EXPENDITURES

This publication also provides details, by special office, ministry and other appropriation, for capital expenditures.

Capital expenditures are presented on the basis of the category of assets acquired, in a manner similar to operating expenses (by column, headed by an alphabetical code which relates to a specific standard object of capital expenditure).  A descriptive listing of these standard objects is provided at the end of this publication.  The amortization of the cost of assets is an operating expense (standard object 73).

Salaries and Benefits			Government Transfers			Capital Expenditures
50	Base Salaries		77	Transfers - Grants		Land	Land
51	Supplementary Salary Costs		79	Transfers - Entitlements		LI	Land Improvements
52	Employee Benefits		80	Transfers- Agreements		Bldg	Buildings
54	Legislative Salaries and Indemnities					SpE	Specialized Equipment
			Other Expenses			FE	Office Furniture and Equipment
Operating Costs			81	Transfers Between Votes and Special Accounts		Veh	Vehicles
55	Boards, Commissions and Courts - Fees and Expenses		83	Interest on the Public Debt		Info	Information Systems
57	Public Servant Travel		85	Other Expenses		TI	Tenant Improvements
59	Centralized Management Support Services					Roads	Roads, Bridges and Ferries
60	Professional Services		Internal Recoveries			Other	Other
63	Information Systems - Operating		86	Recoveries Between Votes and Special Accounts
65	Office and Business Expenses		88	Recoveries Within the Consolidated Revenue Fund
67	Advertising and Publications
68	Statutory Advertising and Publications		External Recoveries
69	Utilities, Materials and Supplies		89	Recoveries External to the Consolidated Revenue Fund
70	Operating Equipment and Vehicles		90	Recoveries External to the Government Reporting Entity
72	Non-Capital Roads and Bridges
73	Amortization
75	Building Occupancy Charges