Schedule B
SPECIAL ACCOUNTS1-SUMMARY
(for the Fiscal Year Ending March 31, 2005)
($000)
			Spending Authority Available April 1, 2004		Operating Transactions				General Fund Transfer 2		Financing Transactions				Working Capital Adjustment 3		Spending Authority Available March 31, 2005
					Revenue		Expense				Receipts		Disburse-ments
Special Accounts
	BC Timber Sales		39,718		252,857		(131,800)		(37,565)				(73,481)		366		50,095
	Crown Land		50,000		288,140		(210,620)		(78,420)		900						50,000
	First Citizens Fund		26,311		4,200		(4,200)		9,000								35,311
	Forest Stand Management Fund		18,935		4,646		(1,490)										22,091
	Forfeited Crime Proceeds Fund		426														426
	Health Special Account				147,250		(147,250)
	Inmate Work Program		1,987		1,560		(1,554)						(93)		61		1,961
	Insurance and Risk Management		174,160		4,752								(725)		489		178,676
	Livestock Protection		109		10		(10)										109
	Northern Development Fund		7,466		575		(500)										7,541
	Olympic Arts Fund		10,087		625		(625)		5,000								15,087
	Physical Fitness and Amateur Sports Fund		12,937		2,200		(2,200)		5,500								18,437
	Provincial Home Acquisition Wind Up		15,000		25		(25)				50		(40)				15,010
	Public Guardian and Trustee of British Columbia		11,450		18,307		(17,392)						(794)		652		12,223
	South Moresby Forest Replacement		25,975		711		(3,000)										23,686
	Sustainable Environment Fund		23,503		35,705		(35,705)										23,503
	Unclaimed Property		150				(75)										75
	University Endowment Lands Administration		13,584		3,142		(3,142)										13,584
	Victims of Crime Act		22,162		8,350		(7,325)										23,187
			453,960		773,055		(566,913)		(96,485)				(75,133)		1,568		491,002
Transfers from Voted Appropriations to Special Accounts4
	Public Guardian and Trustee of British Columbia				(6,950)		6,950
					(6,950)		6,950
Total Special Accounts (net of transfers)			453,960		766,105		(559,963)		(96,485)		950		(75,133)		1,568		491,002

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.