2015 20 Fiscal Plan Tables (Alberta Budget 2015) 176 31

User Manual: 176-31

Open the PDF directly: View PDF PDF.
Page Count: 20

105
FISCAL PLAN TABLES
106 FISCAL PLAN TABLES • FISCAL PLAN 2015 –20
TABLE OF CONTENTS
NOTE: Amounts presented in tables may not add to totals due to rounding.
FISCAL PLAN TABLES
Statement of Operations ............................... 107
Consolidated Fiscal Summary ........................... 108
Balance Sheet Details ................................. 110
Revenue ........................................... 111
Expense by Ministry ................................. 112
Debt Servicing Costs ................................. 112
Operating Expense ................................... 113
Disaster / Emergency Assistance ......................... 113
Capital Amortization ................................. 114
Inventory Consumption .............................. 114
Capital Grants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 114
Capital Plan ........................................ 115
Capital Investment ................................... 115
Expense by Function .................................. 116
Expense by Object ................................... 117
Inventory Acquisition ................................. 118
Capital Assets ....................................... 118
Liabilities for Capital Projects ........................... 118
Capital Plan Liability Principal Repayments ................ 118
Cash Adjustments .................................... 119
Pension Liabilities .................................... 119
Financing Requirements .............................. 120
Loans and Advances .................................. 120
Guarantees ......................................... 120
Full-Time Equivalents ................................ 121
2015-16 Allocation of Lottery Fund Revenue ............... 122
Changes to Premiums, Fees and Fines ..................... 122
107
FISCAL PLAN 2015 –20 • FISCAL PLAN TABLES
pdf named: FP_B15_TBS_02-soo.pdf Budget 2015
Fiscal Plan Tables
Statement of Operations
(millions of dollars)
CONSOLIDATED FINANCIAL STATEMENTS BASIS
2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
Actual Forecast Estimate Target Target Target Target
Revenue
Personal income tax / health care contrib. levy 10,537 10,994 11,699 12,647 13,477 14,402 15,167
Corporate income tax 5,486 5,717 4,529 4,586 5,499 6,371 7,283
Other taxes 4,500 4,605 5,322 5,617 5,744 5,877 6,012
Non-renewable resource revenue 9,578 8,794 2,869 3,477 4,753 6,279 8,739
Transfers from Government of Canada 5,477 6,537 6,922 7,275 7,563 7,878 8,173
Transfers for 2013 Alberta flood assistance 1,582 (246) - - - - -
Investment income 3,423 3,073 2,562 2,630 2,840 3,048 3,189
Net income from govt. business enterprises 2,541 2,602 2,721 2,772 3,002 3,181 3,170
Premiums, fees and licences 3,437 3,552 3,872 3,958 4,074 4,140 4,221
Other 2,873 3,331 2,901 2,866 2,875 2,788 2,823
Total Revenue 49,434 48,959 43,397 45,828 49,827 53,964 58,777
Less resource revenue risk adjustment - - - - - (1,570) (4,370)
Budget Revenue 49,434 48,959 43,397 45,828 49,827 52,394 54,407
Expense
Aboriginal Relations 171 205 196 190 193 203 186
Agriculture and Rural Development 785 1,056 931 932 929 956 983
Culture and Tourism 302 320 313 314 315 323 331
Education 7,213 7,343 7,488 7,592 7,640 7,892 8,123
Energy 808 768 1,010 735 670 663 681
Environment and Sustainable Res. Develop. 827 901 717 729 726 746 765
Health 18,259 19,027 18,868 18,843 18,823 19,347 19,924
Human Services 3,861 4,137 4,209 4,198 4,187 4,313 4,443
Infrastructure 647 656 729 733 716 707 746
Innovation and Advanced Education 5,578 5,865 5,810 5,843 5,864 5,842 5,976
International and Intergovernmental Relations 33 37 37 38 38 39 40
Jobs, Skills, Training and Labour 111 163 186 194 201 207 213
Justice and Solicitor General 1,311 1,337 1,347 1,354 1,353 1,393 1,435
Municipal Affairs 1,631 2,150 1,348 1,747 1,757 1,797 1,712
Seniors 591 654 703 707 665 666 663
Service Alberta 293 293 294 289 289 296 304
Transportation 1,339 1,394 1,275 1,282 1,330 1,390 1,406
Treasury Board and Finance 1,588 1,440 1,433 1,545 1,590 1,633 1,675
Executive Council 22 22 22 22 22 22 23
Legislative Assembly 114 127 153 151 129 129 129
Debt servicing costs 601 732 891 1,179 1,524 1,767 1,855
2013 Alberta flood assistance 2,906 261 199 102 54 50 50
Unallocated disaster/emergency assistance - - 200 200 200 400 400
Pension provisions 748 (176) 31 (42) (97) (97) (142)
Total Expense 49,736 48,711 48,388 48,875 49,118 50,684 51,919
Surplus / (deficit) = Bud. rev. less total exp. (302) 248 (4,991) (3,047) 709 1,710 2,488
Beginning net assets (+ adjustments) 54,173 53,871 54,119 49,128 46,081 46,790 50,070
Add: resource revenue risk adjustment - - - - - 1,570 4,370
Net assets at end of year 53,871 54,119 49,128 46,081 46,790 50,070 56,928
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/St of Ops p2 3/19/2015 /11:27 AM
Statement of Operations
(millions of dollars)
108 FISCAL PLAN TABLES • FISCAL PLAN 2015 –20
pdf named: FP_B15_TBS_03_cfs.pdf Budget 2015
Fiscal Plan Tables
Consolidated Fiscal Summary
(millions of dollars)
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
CONSOLIDATED FINANCIAL STATEMENTS BASIS (CFS) Forecast Estimate Target Target Projected Projected
Revenue
1Resource revenue 8,794 2,869 3,477 4,753 6,279 8,739
2Resource revenue risk adjustment - - - - (1,570) (4,370)
3Income and health care tax revenue 16,711 16,228 17,233 18,976 20,773 22,450
4Other revenue 23,454 24,300 25,118 26,098 26,912 27,588
5Total Budget Revenue 48,959 43,397 45,828 49,827 52,394 54,407
Expense
6Operating expense 42,096 42,030 42,162 42,256 43,351 44,646
7% change from prior year 4.4 (0.2) 0.3 0.2 2.6 3.0
8Disaster assistance (with operating 2013 flood support) 451 301 220 204 400 400
9Capital grants (including 2013 flood support) 2,612 2,021 2,177 2,080 2,132 2,033
10 Amortization / loss on disposals 2,164 2,206 2,294 2,297 2,301 2,289
11 Inventory consumption 831 911 888 856 830 839
12 Debt servicing costs – general 374 413 506 628 702 772
13 Debt servicing costs – Capital Plan 358 477 673 896 1,065 1,084
14 Pension provisions (176) 31 (42) (97) (97) (142)
15 Total Expense 48,711 48,388 48,875 49,118 50,684 51,919
16 Surplus / (Deficit) 248 (4,991) (3,047) 709 1,710 2,488
17 Total Revenue – CFS Basis, less: 48,959 43,397 45,828 49,827 53,964 58,777
18 Resource revenue risk adjustment - - - - (1,570) (4,370)
19 SUCH sector own-source revenue / other adjustments (4,247) (4,327) (4,382) (4,475) (4,525) (4,549)
20 Total Revenue – Fiscal Plan Basis 44,712 39,070 41,446 45,352 47,869 49,858
21 Total Expense – CFS Basis, less: 48,711 48,388 48,875 49,118 50,684 51,919
22 SUCH sector additional expense / consolidation adjustments (4,606) (4,672) (4,844) (4,849) (4,711) (4,761)
23 Pension provisions 176 (31) 42 97 97 142
24 Total Expense – Fiscal Plan Basis 44,281 43,685 44,073 44,366 46,070 47,300
25 Surplus / (deficit) – Fiscal Plan Basis 431 (4,615) (2,627) 986 1,799 2,558
Capital Plan
26 Capital grants 2,695 2,131 2,211 2,093 2,148 2,047
27 Capital investment 3,755 4,300 4,024 3,886 3,476 3,186
28 Captal Plan – Fiscal Plan basis 6,450 6,431 6,235 5,979 5,624 5,233
29 SUCH sector adjustment / self-financed investment 803 493 246 331 212 316
30 Total Captal Plan – CFS basis 7,253 6,925 6,480 6,311 5,836 5,548
p
df named: FP
_
B15
_
TBS
_
03
_
cfs.
p
df
Reconciliation to Fiscal Plan Basis Presentation
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Cons Fisc Sum p3 3/19/2015 /2:04 PM
Consolidated Fiscal Summary
(millions of dollars)
109
FISCAL PLAN 2015 –20 • FISCAL PLAN TABLES
pdf named: FP_B15_TBS_04_cfs.pdf Budget 2015
Fiscal Plan Tables
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
Contingency Account Forecast Estimate Target Target Projected Projected
1Balance at Start of Year 4,658 6,527 2,479 1,000 2,902 4,609
2Surplus / (deficit) – CFS basis 248 (4,991) (3,047) 709 1,710 2,488
Adjustments to Fiscal Plan basis
3SUCH / Alberta Innovates revenue / expense adjustments 359 345 462 374 186 212
4Pension provisions (176) 31 (42) (97) (97) (142)
Cash Adjustments – Sources / (Requirements)
5Heritage Fund inflation-proofing (285) (166) (244) (279) (315) -
6Retained income of funds and agencies (570) (659) (742) (843) (897) (957)
7Energy royalties 1,373 (378) (168) (313) (265) (244)
8Student loans (232) (367) (341) (304) (266) (232)
9Other cash adjustments (116) (76) (35) (58) (46) (393)
10 2013 Alberta flood assistance revenue / expense (944) (164) 73 132 - -
11 Inventory acquisition (187) (170) (175) (163) (159) (159)
12 Inventory consumption (non-cash expense) 145 214 190 158 132 141
Capital Plan Cash Adjustments – Sources / (Requirements)
13 Capital investment (3,755) (4,300) (4,024) (3,886) (3,476) (3,186)
14 Amortization / book value of disposals (non-cash expense
)
861 880 980 1,093 1,177 1,223
15 Withdrawal from Capital Plan financing account 673 - - - - -
16 Direct borrowing for Capital Plan 3,000 5,681 5,535 5,229 2,775 -
17 Alternative financing of capital projects (P3s) 227 114 150 211 242 338
18 Current principal repayments (P3s / direct borrowing) (39) (42) (51) (61) (564) (966)
19 Surplus / (deficit) plus net cash adjustments 582 (4,048) (1,479) 1,902 137 (1,877)
20 Cash from prior-year final results 1,287 - - - - -
21 Cash to be transferred next year - - - - - -
22 Balance at end of year prior to allocations 6,527 2,479 1,000 2,902 3,039 2,732
23 NRR allocation to Contingency Account - - - - 1,570 304
24 NRR allocation to Capital Plan / debt repayment - - - - - 1,964
25 Balance at End of Year 6,527 2,479 1,000 2,902 4,609 5,000
Allocation of Surplus Cash
26 Resource revenue risk adjustment (line 2, facing page) - - - - 1,570 4,370
27 Total for allocation - - - - 1,570 4,370
Allocated to:
28 Contingency Account - - - - 1,570 304
29 Capital Plan - - - - - 1,964
30 Reduction in capital borrowing - - - - - 1,051
31 Savings (Heritage Fund) - - - - - 1,051
32 Total Allocation - - - - 1,570 4,370
Liabilities for Capital Projects
33 Opening balance 8,724 11,930 17,700 23,349 28,744 31,213
34 Alternative financing (P3s – public-private partnerships) 227 114 150 211 242 338
35 Direct borrowing 3,000 5,681 5,535 5,229 2,775 -
36 Re-financing of existing debt 905 - - - - -
37 Principal repayments / amortization of debt issue costs (926) (25) (36) (45) (548) (951)
38 Allocation from surplus cash for debt repayment - - - - - (1,051)
39 Total Liabilities for capital proj., net of surplus cash 11,930 17,700 23,349 28,744 31,213 29,549
Savings
40 Allocation from surplus cash for savings - - - - - 1,051
41 Total Accumulated Savings - - - - - 1,051
p
df named: FP
_
B15
_
TBS
_
04
_
cfs.
p
df
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Cons Fisc Sum p4 3/19/2015 /11:28 AM
Consolidated Fiscal Summary, continued
(millions of dollars)
110 FISCAL PLAN TABLES • FISCAL PLAN 2015 –20
Balance Sheet Details
(millions of dollars)
pdf named: FP_B15_TBS_05_bsd.pdf Budget 2015
Fiscal Plan Tables
Balance Sheet Details
(millions of dollars)
2015 2016 2017 2018 2019 2020
CONSOLIDATED FINANCIAL STATEMENTS BASIS Forecast Estimate Target Target Target Target
Financial Assets
Alberta Heritage Savings Trust Fund 15,091 15,257 15,501 15,780 16,095 17,146
Endowment funds:
Alberta Heritage Foundation for Medical Research 1,416 1,454 1,492 1,535 1,583 1,659
Alberta Heritage Science and Engineering Research 845 873 905 942 983 1,027
Alberta Heritage Scholarship 1,058 1,076 1,106 1,144 1,188 1,237
Alberta Cancer Prevention Legacy Fund 485 468 455 442 429 416
Alberta Enterprise Corporation 98 98 98 98 98 98
Contingency Account 6,527 2,479 1,000 2,902 4,609 5,000
Self-supporting lending organizations:
Alberta Capital Finance Authority 15,148 15,970 16,376 16,449 16,628 16,722
Agriculture Financial Services Corporation 4,232 4,658 5,145 5,715 6,259 6,791
Equity in commercial enterprises 3,787 4,163 4,493 4,933 5,417 5,799
Capital Plan Principal Repayment Account - - - - - 1,051
Student loans 1,354 1,722 2,063 2,366 2,633 2,865
Other cash, inventory, marketable securities. accounts receivable 5,379 5,837 6,328 6,507 6,867 7,202
SUCH sector / Ab Innovates corp. additional financial assets 8,251 7,696 7,281 6,811 6,606 6,558
Total Financial Assets 63,671 61,751 62,243 65,624 69,395 73,571
Liabilities
Pension liabilities 11,424 11,455 11,413 11,316 11,219 11,077
Self-supporting lending organizations:
Alberta Capital Finance Authority 15,148 15,970 16,376 16,449 16,628 16,722
Agriculture Financial Services Corporation 2,253 2,422 2,614 2,847 3,025 3,188
Liabilities for capital projects:
Alternative financing (P3s) 2,658 2,730 2,828 2,978 3,156 3,428
Direct borrowing 9,272 14,970 20,521 25,766 28,057 27,172
Debt issued to reduce pre-1992 TPP unfunded liability 943 943 944 945 946 597
Other debt, accounts and interest payable 5,323 4,485 3,918 3,149 2,782 2,567
Other accrued liabilities, including guarantees, indemnities, remissions 320 320 320 320 321 322
SUCH sector / Ab Innovates corp. additional liabilities 5,041 4,796 4,627 4,417 3,983 3,597
Deferred capital contributions 2,486 2,546 2,626 2,606 2,571 2,564
Total Liabilities 54,868 60,637 66,187 70,793 72,688 71,234
Net Financial Assets 8,803 1,114 (3,944) (5,169) (3,293) 2,337
Capital Assets 45,316 48,014 50,025 51,959 53,363 54,591
Net Assets 54,119 49,128 46,081 46,790 50,070 56,928
Change in Net Assets 248 (4,991) (3,047) 709 3,280 6,858
pdf named: FP_B15_TBS_05_bsd.pdf
At March 31
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Balance Sheet p
5
3/30/2015 /10:09 AM
111
FISCAL PLAN 2015 –20 • FISCAL PLAN TABLES
Revenue
(millions of dollars)
pdf named: FP_B15_TBS_06_rev.pdf Budget 2015
Fiscal Plan Tables
Revenue
(millions of dollars)
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
CONSOLIDATED FINANCIAL STATEMENTS BASIS Forecast Estimate Target Target Target Target
Income Taxes
Personal income tax 10,994 11,303 12,115 12,937 13,845 14,600
Health care contribution levy - 396 532 540 557 567
Corporate income tax 5,717 4,529 4,586 5,499 6,371 7,283
16,711 16,228 17,233 18,976 20,773 22,450
Other Taxes
Education property tax (includes opted-out boards) 2,106 2,253 2,318 2,360 2,403 2,448
Tobacco tax 915 1,010 1,016 1,021 1,027 1,032
Fuel tax 965 1,476 1,490 1,520 1,566 1,613
Insurance taxes 384 409 603 646 681 717
Freehold mineral rights tax 143 88 104 109 109 108
Tourism levy 92 86 86 88 91 94
4,605 5,322 5,617 5,744 5,877 6,012
Non-Renewable Resource Revenue
Bitumen royalty 5,001 1,361 1,767 2,850 4,326 6,551
Crude oil royalty 2,163 594 776 907 928 1,022
Natural gas and by-products royalty 960 450 466 474 505 645
Bonuses and sales of Crown leases 484 315 334 396 400 404
Rentals and fees / coal royalty 186 149 134 126 120 117
8,794 2,869 3,477 4,753 6,279 8,739
Transfers from Government of Canada
Canada Health Transfer 3,618 3,978 4,242 4,460 4,694 4,944
Canada Social Transfer 1,452 1,515 1,570 1,626 1,687 1,751
Direct transfers to SUCH sector 474 476 478 478 480 480
Agriculture support programs 304 288 296 302 306 308
Infrastructure support 278 259 283 285 299 299
2013 Alberta flood assistance (246) - - - - -
Other (includes labour market agreements) 411 406 406 412 412 391
6,291 6,922 7,275 7,563 7,878 8,173
Investment Income
Alberta Heritage Savings Trust Fund 1,867 1,455 1,413 1,462 1,498 1,514
Endowment funds 352 260 283 303 317 331
Alberta Capital Finance Authority 289 318 420 512 564 625
Agriculture Financial Services Corporation 129 137 155 185 216 236
Other (includes Contingency Account and SUCH sector) 436 392 359 378 453 483
3,073 2,562 2,630 2,840 3,048 3,189
Net Income from Government Business Enterprises
AGLC - Gaming / lottery 1,493 1,545 1,599 1,655 1,688 1,722
AGLC - Liquor 750 834 851 870 886 905
Alberta Treasury Branches 316 283 264 376 401 426
Other 43 59 58 101 206 117
2,602 2,721 2,772 3,002 3,181 3,170
Premiums, Fees and Licences
Post-secondary institution tuition fees 1,122 1,153 1,172 1,193 1,217 1,242
Health / school board fees and charges 634 671 673 675 677 679
Motor vehicle licences 517 556 572 581 594 609
Crop, hail and livestock insurance premiums 308 301 326 339 352 360
Energy industry levies 296 306 306 306 291 291
Land Titles 93 250 254 261 268 276
Other (includes lands & grazing, health benefit premiums) 582 635 655 719 741 764
3,552 3,872 3,958 4,074 4,140 4,221
Other
SUCH sector sales, rentals and services 862 855 858 863 868 874
SUCH sector fundraising, donations, gifts and contributions 549 563 563 563 564 565
AIMCo investment management charges 225 257 261 270 270 270
Fines and penalties 136 204 209 215 222 222
Refunds of expense 590 138 138 138 138 138
Miscellaneous (includes CCEMF and Ab. Innovates corps.) 969 884 837 826 726 754
3,331 2,901 2,866 2,875 2,788 2,823
Total Revenue - Consolidated Financial Statements basis 48,959 43,397 45,828 49,827 53,964 58,777
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Revenue p6 3/19/2015 /11:28 AM
112 FISCAL PLAN TABLES • FISCAL PLAN 2015 –20
Expense by Ministry
(millions of dollars)
pdf named: FP_B15_TBS_07_ebm.pdf Budget 2015
Fiscal Plan Tables
Expense by Ministr
y
(millions of dollars)
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
CONSOLIDATED FINANCIAL STATEMENTS BASIS Forecast Estimate Target Target Target Target
Aboriginal Relations 205 196 190 193 203 186
Agriculture and Rural Development 1,056 931 932 929 956 983
Culture and Tourism 320 313 314 315 323 331
Education 7,343 7,488 7,592 7,640 7,892 8,123
Energy 768 1,010 735 670 663 681
Environment and Sustainable Resource Development 901 717 729 726 746 765
Health 19,027 18,868 18,843 18,823 19,347 19,924
Human Services 4,137 4,209 4,198 4,187 4,313 4,443
Infrastructure 656 729 733 716 707 746
Innovation and Advanced Education 5,865 5,810 5,843 5,864 5,842 5,976
International and Intergovernmental Relations 37 37 38 38 39 40
Jobs, Skills, Training and Labour 163 186 194 201 207 213
Justice and Solicitor General 1,337 1,347 1,354 1,353 1,393 1,435
Municipal Affairs 2,150 1,348 1,747 1,757 1,797 1,712
Seniors 654 703 707 665 666 663
Service Alberta 293 294 289 289 296 304
Transportation 1,394 1,275 1,282 1,330 1,390 1,406
Treasury Board and Finance 1,440 1,433 1,545 1,590 1,633 1,675
Executive Council 22 22 22 22 22 23
Legislative Assembly 127 153 151 129 129 129
Unallocated disaster / emergency assistance - 200 200 200 400 400
2013 Alberta flood assistance (operating and capital grants) 261 199 102 54 50 50
Total Program Expense 48,155 47,466 47,738 47,691 49,014 50,206
Debt Servicing Costs 732 891 1,179 1,524 1,767 1,855
Pension Provisions (176) 31 (42) (97) (97) (142)
Total Expense – Consolidated Financial Statements basis 48,711 48,388 48,875 49,118 50,684 51,919
pdf named: FP_B15_TBS_07_ebm.pd
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Exp by Min p
7
3/19/2015 /11:29 AM
Debt Servicing Costs
(millions of dollars)
Pdf named: FP_B15_TBS_07_dsc.pdf Budget 2015
Fiscal Plan Tables
Debt Servicing Costs
(millions of dollars)
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
General Forecast Estimate Target Target Target Target
Agriculture and Rural Development
Agriculture Financial Services Corporation 73 75 80 95 106 115
Seniors – Alberta Social Housing Corporation 10 8 6 5 5 5
Treasury Board and Finance - general government 291 330 420 528 591 652
Total General Debt Servicing Costs 374 413 506 628 702 772
Capital Plan
Education – Alberta Schools Alternative Procurement P3s 30 30 30 29 30 30
Transportation – ring road P3s 72 71 83 94 92 90
Treasury Board and Finance – direct borrowing 256 376 560 773 943 964
Total Capital Plan Debt Servicing Costs 358 477 673 896 1,065 1,084
Total Debt Servicing Costs 732 891 1,179 1,524 1,767 1,855
Pdf named: FP_B15_TBS_07_dsc.pdf
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Debt Serv Costs p
7
3/19/2015 /11:29 AM
113
FISCAL PLAN 2015 –20 • FISCAL PLAN TABLES
pdf named: FP_B15_TBS_08_oe.pdf Budget 2015
Fiscal Plan Tables
Operating Expense
(millions of dollars)
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
CONSOLIDATED FINANCIAL STATEMENTS BASIS Forecast Estimate Target Target Target Target
Aboriginal Relations 194 186 188 190 200 183
Agriculture and Rural Development 901 891 892 890 917 945
Culture and Tourism 272 270 271 272 280 288
Education 7,045 7,169 7,225 7,286 7,536 7,777
Energy 682 678 591 591 593 611
Environment and Sustainable Resource Development 608 596 613 610 629 648
Health 17,704 17,504 17,485 17,480 18,004 18,581
Human Services 4,125 4,197 4,190 4,180 4,306 4,436
Infrastructure 518 498 509 504 519 535
Innovation and Advanced Education 5,392 5,337 5,369 5,390 5,368 5,501
International and Intergovernmental Relations 37 37 38 38 39 40
Jobs, Skills, Training and Labour 162 184 192 200 206 212
Justice and Solicitor General 1,313 1,329 1,338 1,338 1,378 1,420
Municipal Affairs 251 281 281 281 290 299
Seniors 568 569 569 569 586 604
Service Alberta 235 242 241 241 248 256
Transportation 529 479 479 480 494 510
Treasury Board and Finance 1,419 1,412 1,522 1,567 1,610 1,652
Executive Council 22 22 22 22 22 23
Legislative Assembly 124 150 148 126 126 126
Total Operating Expense 42,096 42,030 42,162 42,256 43,351 44,646
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Oper by Min p
8
3/19/2015 /11:30 AM
Operating Expense
(millions of dollars)
pdf named: FP_B15_TBS_08_dea.pdf Budget 2015
Fiscal Plan Tables
Disaster / Emergency Assistance
(millions of dollars)
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
Forecast Estimate Target Target Target Target
Agriculture and Rural Development 108 - - - - -
Environment and Sustainable Resource Development 150 - - - - -
Municipal Affairs 32 - - - - -
Unallocated - 200 200 200 400 400
Total – excluding 2013 Alberta flood assistance 290 200 200 200 400 400
2013 Alberta flood assistance a
Aboriginal Relations 6 7 6 3 - -
Agriculture and Rural Development 1 - - - - -
Culture and Tourism 6 6 2 - - -
Education 4 7 - - - -
Environment and Sustainable Resource Development 37 12 7 - - -
Health 17 - - - - -
Human Services 5 1 1 1 - -
Infrastructure 56 57 - - - -
Municipal Affairs 28 11 4 - - -
Transportation 1 - - - - -
Total 2013 Alberta flood assistance 161 101 20 4 - -
Total Disaster / Emergency Assistance 451 301 220 204 400 400
a Excludes capital
g
rants included in expense for 2013 Alberta flood assistance reported in the Capital Plan:
100 98 82 50 50 50
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Disaster-emerg p
8
3/19/2015 /11:30 AM
Disaster / Emergency Assistance
(millions of dollars)
a Excludes capital grants included in expense for 2013 Alberta ood assistance reported in the Capital Plan:
100 98 82 50 50 50
114 FISCAL PLAN TABLES • FISCAL PLAN 2015 –20
pdf named: FP_B15_TBS_09_ca.pdf Budget 2015
Fiscal Plan Tables
Capital Amortization
(millions of dollars)
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
CONSOLIDATED FINANCIAL STATEMENTS BASIS Forecast Estimate Target Target Target Target
Agriculture and Rural Development 17 17 17 17 16 16
Culture and Tourism 3 4 4 4 4 4
Education 298 309 363 354 356 346
Energy 23 20 20 20 20 20
Environment and Sustainable Resource Development 55 55 55 55 55 55
Health 584 613 601 583 583 583
Human Services 11 11 8 6 6 6
Infrastructure 96 109 122 139 141 141
Innovation and Advanced Education 473 473 474 474 474 474
Jobs, Skills, Training and Labour 1 2 1 1 1 1
Justice and Solicitor General 24 17 16 15 15 15
Municipal Affairs 3 3 3 3 3 3
Seniors 32 32 38 36 35 34
Service Alberta 44 42 42 42 42 42
Transportation 455 472 503 520 521 521
Treasury Board and Finance 21 21 23 23 23 23
Legislative Assembly 3 3 3 3 3 3
Total Amortization Expense 2,144 2,205 2,293 2,296 2,300 2,288
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Cap Amort p
9
3/19/2015 /11:31 AM
Capital Amortization
(millions of dollars)
pdf named: FP_B15_TBS_09_ic.pdf Budget 2015
Fiscal Plan Tables
Inventory Consumption
(millions of dollars)
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
CONSOLIDATED FINANCIAL STATEMENTS BASIS Forecast Estimate Target Target Target Target
Culture and Tourism 1 1 1 1 1 1
Environment and Sustainable Resource Development 1 1 1 1 1 1
Health 739 752 756 759 759 759
Human Services 1 1 1 1 1 1
Infrastructure 25 96 73 38 12 21
Service Alberta 14 10 6 6 6 6
Transportation 49 50 50 50 50 50
Treasury Board and Finance 1 - - - - -
Total Inventory Consumption 831 911 888 856 830 839
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Inv Consump p
9
3/19/2015 /11:32 AM
Inventory Consumption
(millions of dollars)
Capital Grants
(millions of dollars)
pdf named: pdf named: FP_B15_TBS_13_cg.pdf Budget 2015
Fiscal Plan Tables
Capital Grants
(millions of dollars)
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
CONSOLIDATED FINANCIAL STATEMENTS BASIS Forecast Estimate Target Target Target Target
Aboriginal Relations 11 10 2 2 2 2
Agriculture and Rural Development 30 23 23 23 23 23
Culture and Tourism 44 38 38 38 38 38
Education - 10 5 - - -
Energy 63 313 124 59 50 50
Environment and Sustainable Resource Development 149 142 128 110 110 110
Infrastructure 16 26 30 35 35 50
Municipal Affairs 1,892 1,078 1,477 1,473 1,504 1,410
Seniors 43 102 100 60 45 25
Transportation 364 279 250 280 325 325
Total Capital Grants 2,612 2,021 2,177 2,080 2,132 2,033
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Capital grants p1
3
3/19/2015 /11:34 AM
115
FISCAL PLAN 2015 –20 • FISCAL PLAN TABLES
Capital Plan a
(millions of dollars)
pdf named: FP_B15_TBS_12_cp.pdf Budget 2015
Fiscal Plan Tables
Capital Plana
(millions of dollars)
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
CONSOLIDATED FINANCIAL STATEMENTS BASIS Forecast Estimate Target Target Target Target
Aboriginal Relations 11 10 2 2 2 2
Agriculture and Rural Development 46 35 34 34 34 34
Culture and Tourism 47 41 41 41 41 41
Education 955 1,123 1,503 1,377 971 499
Energy 95 330 140 75 66 66
Environment and Sustainable Resource Development 221 309 296 216 176 161
Health 659 457 432 453 453 453
Human Services 7 6 5 5 5 5
Infrastructure 279 356 258 228 241 267
Innovation and Advanced Education 816 914 672 672 672 671
Jobs, Skills, Training and Labour 1 1 1 1 1 1
Justice and Solicitor General 103 67 29 10 7 6
Municipal Affairs 1,897 1,088 1,478 1,474 1,505 1,411
Seniors 164 215 164 179 94 35
Service Alberta 43 46 54 44 48 48
Transportation 1,879 1,903 1,360 1,486 1,507 1,836
Treasury Board and Finance 27 21 11 11 11 11
Legislative Assembly 3 2 1 1 1 1
Total Capital Plan 7,253 6,925 6,480 6,311 5,836 5,548
a The Capital Plan comprises capital grants included in expense plus capital investment in government-owned assets not
included in expense. Capital investment adds to government capital assets, and those assets are depreciated over time through
amortization expense included in total expense.
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Capital Plan p1
2
3/19/2015 /11:33 AM
a The Capital Plan comprises capital grants included in expense plus capital investment in government-owned assets not included in expense.
Capital investment adds to government capital assets, and those assets are depreciated over time through amortization expense included in
total expense.
Capital Investment a
(millions of dollars)
a Capital investment is not included in expense. Rather, the assets are added to government capital assets and depreciated over time through
amortization expense.
pdf named: FP_B15_TBS_12_ci.pdf Budget 2015
Fiscal Plan Tables
Capital Investment
(millions of dollars)
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
CONSOLIDATED FINANCIAL STATEMENTS BASIS Forecast Estimate Target Target Target Target
Agriculture and Rural Development 16 12 11 11 11 11
Culture and Tourism 3 3 3 3 3 3
Education 955 1,113 1,498 1,377 971 499
Energy 32 17 16 16 16 16
Environment and Sustainable Resource Development 72 167 168 106 66 51
Health 659 457 432 453 453 453
Human Services 7 6 5 5 5 5
Infrastructure 263 330 228 194 207 218
Innovation and Advanced Education 816 914 672 672 672 671
Jobs, Skills, Training and Labour 1 1 1 1 1 1
Justice and Solicitor General 103 67 29 10 7 6
Municipal Affairs 5 10 1 1 1 1
Seniors 121 113 64 119 49 10
Service Alberta 43 46 54 44 48 48
Transportation 1,515 1,624 1,110 1,206 1,182 1,511
Treasury Board and Finance 27 21 11 11 11 11
Legislative Assembly 3 2 1 1 1 1
Total Capital Investment 4,641 4,903 4,304 4,230 3,704 3,516
Capital investment is not included in expense. Rather, the assets are added to government capital assets and depreciated over
time through amortization expense.
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Capital Invest p1
2
3/19/2015 /11:33 AM
116 FISCAL PLAN TABLES • FISCAL PLAN 2015 –20
Expense by Function
(millions of dollars)
pdf named: FP_B15_TBS_10_ebf_hor.pdf Budget 2015
Fiscal Plan Tables
Ministry Expense by Function
Legislative Assembly - - 13 - - - - - - - 140 - 153
Aboriginal Relations - - - - - 7 197 - - - - - 204
Agriculture and Rural Development - - - - 931 - - - - - - 75 1,006
Culture and Tourism - - - - 99 6 - 213 - - - 318
Education - 7,489 - - - 7 - - - - 38 30 7,564
Energy - - - 36 887 - - - - 31 56 - 1,010
Environment and Sustainable Resource Development - - - - 219 230 - 81 - 276 - - 806
Executive Council - - - - - - - - - - 22 - 22
Health 18,859 - 9 - - - - - - - - - 18,868
Human Services - 166 4,024 - 2 19 - - - - - - 4,211
Infrastructure 7 4 - 3 - 57 - - 94 47 574 - 785
Innovation and Advanced Education - 5,543 - - 261 - 6 - - - (3) - 5,807
International and Intergovernmental Relations - - - - 25 - - - - - 13 - 37
Jobs, Skills, Trainiing and Labour 20 - - - 88 79 - - - - - - 186
Justice and Solicitor General - - 120 - 23 1,201 - 3 - - - - 1,347
Municipal Affairs - - - - - 84 1,189 36 - - 65 - 1,373
Seniors - - 458 - - - - - 245 - - 8 711
Service Alberta - - - - - 97 - - - - 197 - 294
Transportation - - - 1,238 - 40 - - - 2 - 71 1,351
Treasury Board and Finance 11 6 116 - 116 46 1 8 - - 1,125 706 2,135
Unallocated Disaster Expense - - - - - 200 - - - - - - 200
Total Expense 18,897 13,208 4,740 1,277 2,651 2,073 1,393 340 338 355 2,226 891 48,388
Total Expense
Debt Servicing
Costs
Health
Education
Social Services
Transportation,
Communications and Utilities
Agriculture, Resource
Management and Economic
Development
Protection of Persons and
Property (includes 2013 flood
/ unallocated disaster)
Regional Planning and
Development
Recreation and Culture
Housing
Environment
General Government
(includes pension provisions)
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Exp by Function p1
0
3/19/2015 /11:32 AM
Health
Education
Social Services
Transportation, Communications
and Utilities
Agriculture, Resource Management
and Economic Development
Protection of Persons and
Property (includes 2013 ood /
unallocated disaster)
Regional Planning
and Development
Recreation and Culture
Housing
Environment
General Government
(includes pension provisions)
Debt Servicing Costs
Total Expense
117
FISCAL PLAN 2015 –20 • FISCAL PLAN TABLES
Salaries, Wages
and Empl. Benets
Supplies and Services
Grants to Others
Capital Grants to Others
Amortization of Capital
Assets
Consumption
of Inventory
Pension Provisions
Debt Servicing Costs
Other / Unallocated
Disaster
Total Expense
Expense by Object
(millions of dollars)
pdf named: FP_B15_TBS_11_mebo_hor.pdf Budget 2015
Fiscal Plan Tables
Ministry Expense by Objec
t
Legislative Assembly 77 56 - - 3 - - - 17 153
Aboriginal Relations 29 6 158 10 - - - - - 204
Agriculture and Rural Development 170 618 103 23 17 - - 75 - 1,006
Culture and Tourism 78 86 110 38 4 1 - - 2 318
Education 5,614 1,321 218 10 309 - 38 30 24 7,564
Energy 288 268 121 313 20 - - - - 1,010
Environment and Sustainable Resource Development 306 284 18 142 55 1 - - - 806
Executive Council 18 3 - - - - - - - 22
Health 7,396 4,829 5,276 - 613 752 - - 2 18,868
Human Services 636 1,462 2,098 - 11 1 - - 2 4,211
Infrastructure 85 404 56 26 109 96 - - 9 785
Innovation and Advanced Education 3,416 1,354 510 - 473 - (3) - 57 5,807
International and Intergovernmental Relations 28 8 2 - - - - - - 37
Jobs, Skills, Trainiing and Labour 93 38 53 - 2 - - - - 186
Justice and Solicitor General 696 402 208 - 17 - - - 23 1,347
Municipal Affairs 68 29 195 1,079 3 - - - - 1,373
Seniors 29 17 522 102 32 - - 8 - 711
Service Alberta 133 108 - - 42 10 - - 1 294
Transportation 76 403 - 279 472 50 - 71 - 1,351
Treasury Board and Finance 229 393 786 - 21 - (4) 706 3 2,135
Unallocated Disaster Expense - - - - - - - - 200 200
Total Expense 19,464 12,088 10,436 2,021 2,206 910 31 891 341 48,388
Pension Provisions
Debt Servicing Costs
Other / Unallocated Disaster
Total Expense
Salaries, Wages and Empl.
Benefits
Supplies and Services
Grants to Others
Capital Grants to Others
Amortization of Capital
Assets
Consumption of Inventory
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Exp by Object p11 3/19/2015 /11:32 AM
118 FISCAL PLAN TABLES • FISCAL PLAN 2015 –20
Capital Assets
(millions of dollars)
Liabilities for Capital Projects
(millions of dollars)
Capital Plan Liability Principal Repayments
(millions of dollars)
pdf named: FP_B15_TBS_13_ca.pdf Budget 2015
Fiscal Plan Tables
Capital Assets
(millions of dollars)
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
CONSOLIDATED FINANCIAL STATEMENTS BASIS Forecast Estimate Target Target Target Target
Net book value at start of the year 42,839 45,316 48,014 50,025 51,959 53,363
Additions (Capital investment) 4,641 4,903 4,304 4,230 3,704 3,516
Amortization (2,144) (2,205) (2,293) (2,296) (2,300) (2,288)
Net book value of capital asset disposals (20) - - - - -
Net Book Value at End of Year 45,316 48,014 50,025 51,959 53,363 54,591
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Capital Assets p13 3/19/2015 /11:34 AM
pdf named: FP_B15_TBS_13_lfcp.pdf Budget 2015
Fiscal Plan Tables
Liabilities for Capital Projects
(millions of dollars)
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
Forecast Estimate Target Target Target Target
Opening balance 8,724 11,930 17,700 23,349 28,744 31,213
Alternative financing (P3s) 227 114 150 211 242 338
Direct borrowing 3,000 5,681 5,535 5,229 2,775 -
Re-financing of maturing debt 905 - - - - -
Principal repayment / amortization of issue costs (926) (25) (36) (45) (548) (951)
Allocation from surplus cash for debt repayment - - - - - (1,051)
Total Liabilities for Capital Projects 11,930 17,700 23,349 28,744 31,213 29,549
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Liabilities_Cap Projects p1
3
3/19/2015 /11:34 AM
pdf named: FP_B15_TBS_13_cplpr.pdf Budget 2015
Fiscal Plan Tables
Capital Plan Liability Principal Repayments
(millions of dollars)
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
Forecast Estimate Target Target Target Target
Education – Alberta Schools Alternative Procurement P3s 12 13 14 14 15 16
Infrastructure – Evan Thomas water treatment P3 1 1 1 1 1 1
Treasury Board and Finance - direct borrowing 905 - - - 500 900
Transportation – ring road P3s 26 28 36 46 48 49
Total Current Principal Repayments 944 42 51 61 564 966
Allocation for future principal repayments - - - - - 1,051
Total Current / Future Principal Repayments 944 42 51 61 564 2,017
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Principal Repayments p1
3
3/19/2015 /11:35 AM
Inventory Acquisition
(millions of dollars)
pdf named: FP_B15_TBS_14_ia.pdf Budget 2015
Fiscal Plan Tables
Inventory Acquisition
(millions of dollars)
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
CONSOLIDATED FINANCIAL STATEMENTS BASIS Forecast Estimate Target Target Target Target
Culture and Tourism 1 1 1 1 1 1
Environment and Sustainable Resource Development 1 1 1 1 1 1
Health 762 758 760 760 760 760
Human Services 1 1 1 1 1 1
Infrastructure 63 47 54 42 38 38
Service Alberta 14 10 6 6 6 6
Transportation 50 50 50 50 50 50
Other 1 1 1 1 1 1
Total Inventory Acquisition 893 868 873 861 857 857
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Inven. Acquisition p1
4
3/19/2015 /11:36 AM
119
FISCAL PLAN 2015 –20 • FISCAL PLAN TABLES
pdf named: FP_B15_TBS_14_ca.pdf Budget 2015
Fiscal Plan Tables
Cash Adjustmentsa
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
Forecast Estimate Target Target Target Target
Retained Income of Funds and Agencies
Alberta Treasury Branches (316) (283) (264) (376) (401) (426)
Agriculture Financial Services Corporation (167) (259) (296) (337) (300) (300)
Access to the Future Fund 96 6 5 (6) (7) (9)
Heritage Foundation for Medical Research Endowment Fund (52) (38) (38) (43) (48) (76)
Heritage Science and Engineering Research Endowment Fund (49) (28) (32) (37) (41) (44)
Heritage Scholarship Fund (60) (18) (30) (38) (44) (49)
Alberta School Foundation Fund 6 4 - - - -
Alberta Social Housing Corporation 62 24 (10) 63 13 17
Alberta Capital Finance Authority (51) (55) (51) (41) (41) (41)
Alberta Cancer Prevention Legacy Fund 15 17 13 13 13 13
Other (54) (29) (39) (41) (41) (42)
Total Retained Income of Funds and Agencies (570) (659) (742) (843) (897) (957)
Other Cash Adjustments
Energy royalties (difference between accrued revenue & cash) 1,373 (378) (168) (313) (265) (244)
Student loans (232) (367) (341) (304) (266) (232)
Inventory acquisition (187) (170) (175) (163) (159) (159)
Other cash adjustments (116) (76) (35) (58) (46) (393)
Current principal repayments (P3s / direct capital borrowing) (39) (42) (52) (61) (564) (966)
2013 Alberta flood assistance revenue 244 338 300 200 - -
2013 Alberta flood assistance expense (1,188) (502) (227) (68) - -
Inventory consumption (non-cash expense) 145 214 190 158 132 141
Amortization (non-cash expense) 836 869 980 1,093 1,177 1,223
Total Other Cash Adjustments 836 (114) 472 484 9 (630)
a Negative cash adjustments are a cash requirement; positive cash adjustments are a cash source.
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Cash Adjustm p14 3/19/2015 /11:35 AM
a Negative cash adjustments are a cash requirement; positive cash adjustments are a cash source.
Cash Adjustments a
(millions of dollars)
Pension Liabilities
(millions of dollars)
pdf named: FP_B15_TBS_15_pl.pdf Budget 2015
Fiscal Plan Tables
Pension Liabilities
(millions of dollars)
2015 2016 2017 2018 2019 2020
CONSOLIDATED FINANCIAL STATEMENTS BASIS Forecast Estimate Target Target Target Target
Teachers' Pension Plan (pre-1992) 8,556 8,520 8,411 8,239 8,054 7,858
Teachers' Pension Plan (post-1992) 635 673 706 734 755 732
Local Authorities Pension Plan 600 700 800 900 1,000 1,100
Public Service Management Pension Plan (pre-1992; closed) a580 550 520 490 460 430
Public Service Pension Plan 305 330 355 380 405 430
Universities Academic Pension Plan (pre-1992) 300 275 260 245 230 215
Special Forces Pension Plan (pre-1992) 70 45 20 - - -
Members of the Legislative Assembly Pension Plan (closed) a45 44 43 42 41 40
Management Employees Pension Plan 50 38 26 14 2 -
Public Service Supplementary Retirement Plan - - - - - -
Provincial Judges and Masters in Chambers Pension Plan - - - - - -
SUCH sector – Universities Academic / Supp. Retirement 283 280 272 272 272 272
Total Pension Liabilities 11,424 11,455 11,413 11,316 11,219 11,077
Annual non-cash change in pension liabilities (176) 31 (42) (97) (97) (142)
a Membership closed and pensionable service no longer being accrued.
At March 31
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Pension Liab p1
5
3/19/2015 /11:36 AM
a Membership closed and pensionable service no longer being accrued.
120 FISCAL PLAN TABLES • FISCAL PLAN 2015 –20
pdf named: FP_B15_TBS_15_fr.pdf Budget 2015
Fiscal Plan Tables
Financing Requirements
(millions of dollars)
2014-15 2015-16 2016-17 2017-18 2018-19 2019-20
Forecast Estimate Target Target Target Target
Term debt borrowing for provincial corporations:
Agriculture Financial Services Corporation 175 300 375 300 300 300
Alberta Capital Finance Authority 1,655 2,375 1,825 2,575 2,000 1,500
Alberta Treasury Branches 650 1,050 1,400 1,500 1,000 1,000
Alberta Petroleum Marketing Commission 227 340 - - - -
Direct borrowing for capital purposes 3,000 5,681 5,535 5,229 2,775 -
Re-financing of maturing debt 905 - - - - -
Total Financing Requirements 6,612 9,746 9,135 9,604 6,075 2,800
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Financing Reqt p1
5
3/19/2015 /11:37 AM
Financing Requirements
(millions of dollars)
a When a loan is considered to be impaired, accrued interest is no longer included in income. This does not alter the borrower’s obligation to
pay all accrued interest.
pdf named: FP_B15_TBS_15_laa.pdf Budget 2015
Fiscal Plan Tables
Loans and Advances
(millions of dollars)
2014 2015
Actual Forecast
Loans and Advances
Agriculture Financial Services Act 1,987 2,230
Student Financial Assistance Act 1,525 1,941
Alberta Heritage Savings Trust Fund Act
Ridley Grain Ltd. 156 -
Vencap Acquisition Corporation - -
Alberta Housing Act 22 28
Financial Administration Act accountable advances 4 4
Total Loans and Advances 3,694 4,203
Allowance for doubtful loans, advances, implemented guarantees and indemnities a
Agriculture Financial Services Act (33) (44)
Student Financial Assistance Act (120) (155)
Total Loans and Advances 3,541 4,004
pdf named: FP_B15_TBS_15_laa.pd
f
At March 31
aWhen a loan is considered to be impaired, accrued interest is no longer included in income. This does not alter the borrower's obligation to
pay all accrued interest.
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Loans & Adv p1
5
3/19/2015 /11:37 AM
Loans and Advances
(millions of dollars)
pdf named: FP_B15_TBS_15_gua.pdf Budget 2015
Fiscal Plan Tables
Guarantees
(millions of dollars)
At March 31
2014 2015
Actual Forecast
Guarantees
Alberta Housing Act 5 -
Feeder Associations 47 55
Agriculture Financial Services Act 10 10
Securities Act 2 2
Total Guarantees 64 67
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Guarantees p1
5
3/19/2015 /11:38 AM
Guarantees
(millions of dollars)
121
FISCAL PLAN 2015 –20 • FISCAL PLAN TABLES
a The 2014-15 Budget numbers have been restated on the 2015-16 basis.
Full-Time Equivalents a
pdf named: FP_B15_TBS_16_fte.pdf Budget 2015
Fiscal Plan Tables
Full-Time Equivalents a
2014-15 2015-16
Department / Organization Budget Estimate Change Main reasons for change
Aboriginal Relations 228 222 (6) Hiring restraint / unfilled positions
Agriculture and Rural Development Department 951 928 (23) Cost containment measures
Agriculture Financial Services Corporation 647 630 (17) Cost containment measures
Alberta Livestock and Meat Agency Ltd. 35 35 -
Culture and Tourism Department 613 601 (12) Cost containment measures
Travel Alberta Corporation 84 87 3 Transfer from department
Education Department 648 648 -
School boards (public, separate, francophone, charter):
Certificated Staff 34,415 34,415 -
Non-certificated Staff 24,433 24,189 (244) Cost containment measures
Energy Department 696 696 -
Alberta Energy Regulator 1,232 1,240 8 Regulatory enhancement project
Alberta Utilities Commission 150 143 (7) Cost containment measures
Environment and Sustainable Res. Dev. Department 2,875 2,857 (18) Transfer to AEMERA
Environmental Monitoring, Eval. and Report. Agency 82 105 23 Transfer from department
Natural Resources Conservation Board 47 47 -
Health Department 978 978 -
Alberta Health Services 76,101 74,406 (1,695) Workforce management
Alberta Innovates – Health Solutions 60 60 -
Health Quality Council of Alberta 31 32 1 Replace contractor
Human Services 6,190 6,190 -
Infrastructure 958 958 -
Innovation and Advanced Education Department 719 719 -
Post-secondary institutions 33,517 33,517 -
Alberta Innovates corporations 652 652 -
Alberta Enterprise Corporation 6 6 -
International and Intergovernmental Relations 212 206 (6) International Offices Review
Jobs, Skills, Training and Labour 609 609 -
Justice and Solicitor General Department 6,865 6,864 (1) Calgary Young Offenders Centre
Victims of Crime Fund 37 37 -
Municipal Affairs 566 546 (20) Cost containment measures
Seniors 265 297 32 Various programs
Service Alberta 1,377 1,367 (10) Cost containment measures
Transportation 799 799 -
Treasury Board and Finance Department 777 754 (23) Cost containment measures
Alberta Investment Management Corporation 372 376 4 Increased assets under management
Alberta Pensions Services Corporation 282 287 5 Transition to new IT system
Alberta Securities Commission 191 196 5 Oversight activities
Alberta Insurance Council 25 24 (1) Cost containment measures
Alberta Local Authorities Pension Plan Corporation 6 6 -
Executive Council 153 136 (17) Hiring restraint / unfilled positions
Legislative Assembly 714 717 3 Office of the Child and Youth Advocate
Total Full-Time Equivalent Employment 199,598 197,582 (2,016)
a 2014-15 Budget numbers have been restated on the 2015-16 basis.
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/FTEs p1
6
3/25/2015 /3:01 PM
122 FISCAL PLAN TABLES • FISCAL PLAN 2015 –20
pdf named: FP-B15_TBS_18_ctpff-1.pdf Budget 2015
Fiscal Plan Tables
Changes to Premiums, Fees and Fines
(dollars)
Ministry / Description 2014-15 2015-16
Service Alberta
Motor Vehicles
Driver abstract $15 $20
Drivers licences – application / renewal (1 year–5 years) $15 - $75 $15.80 - $79
Passenger motor vehicle registrations $75 $84
Commercial (Class 1–3 vehicles and trailers) varies by weight $4 increase
Land Titles
Searches $10 $15
Caveats $30 $35
Transfer / Title creation – flat fee $50 $75
Transfer / Title creation – variable fee ($5,000 increments) $1 $6
Mortgages – flat fee $50 $75
Mortgages – variable fee ($5,000 increments) $1 $6
Vital Statistics
Marriage licence $40 $50
Birth, Marriage, Death certificates $20 $30
Corporate Registry
Incorporations (including amalgamations) $250 $275
Annual returns $30 $50
Searches $1 $5
page 1
pdf named: FP-B15_TBS_18_ctpff-1.pdf
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/P,F,L change p1
8
3/19/2015 /11:39 AM
Changes to Premiums, Fees and Fines
(dollars)
2015-16 Allocation of Lottery Fund Revenue
(thousands of dollars)
a Includes $3 million of Lottery Fund interest income.
pdf named: FP_B15_TBS_17_aolfr2.pdf Budget 2015
Fiscal Plan Tables
2015-16 Allocation of Lottery Fund Revenu
e
(thousands of dollars)
Lottery Fund Revenue a1,547,716
Aboriginal Relations
First Nations and Metis Relations 200
First Nations Development Fund 128,000
Agriculture and Rural Developmen
t
Major Fairs and Exhibitions 18,140
Agricultural Service Boards 11,600
Agricultural Societies 8,670
Agriculture initiatives 1,450
Culture and Tourism
Community Facility Enhancement Program 38,000
Assistance to the Alberta Foundation for Arts 26,650
Alberta Media Fund 25,800
Community Initiatives Program 24,585
Assistance to the Alberta Sport, Recreation, Parks
and Wildlife Foundation 22,020
Assistance to the Alberta Historical
Resources Foundation 8,200
Other initiatives 2,100
Education
Transportation 150,000
Plant operations and maintenance 150,000
Environment and Sustainable Resource Dev.
Parks operations 10,000
Integrated Planning 500
-
Health
Alberta Health Services - Community and
Population Health Services 768,992
Human Services
Family and Community Support Services 52,000
Fetal Alcohol Spectrum Disorder initiatives 12,000
Prevention of Family Violence 6,500
Training for Work 400
Jobs, Skills, Training and Labour
Settlement and Integration 4,574
Justice and Solicitor General
Assistance to the Human Rights Education
and Multiculturalism Fund 1,735
Transportation
Provincial Highway Preservation 40,000
Treasury Board and Finance
Horse Racing and Breeding Renewal Program 28,000
Bingo Associations 6,000
Gaming Research 1,600
Total Lottery Fund Allocation 1,547,716
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Lottery p17 (2
)
3/19/2015 /11:38 AM
pdf named: FP_B15_TBS_17_aolfr2.pdf Budget 2015
Fiscal Plan Tables
2015-16 Allocation of Lottery Fund Revenu
e
(thousands of dollars)
Lottery Fund Revenue a1,547,716
Aboriginal Relations
First Nations and Metis Relations 200
First Nations Development Fund 128,000
Agriculture and Rural Developmen
t
Major Fairs and Exhibitions 18,140
Agricultural Service Boards 11,600
Agricultural Societies 8,670
Agriculture initiatives 1,450
Culture and Tourism
Community Facility Enhancement Program 38,000
Assistance to the Alberta Foundation for Arts 26,650
Alberta Media Fund 25,800
Community Initiatives Program 24,585
Assistance to the Alberta Sport, Recreation, Parks
and Wildlife Foundation 22,020
Assistance to the Alberta Historical
Resources Foundation 8,200
Other initiatives 2,100
Education
Transportation 150,000
Plant operations and maintenance 150,000
Environment and Sustainable Resource Dev.
Parks operations 10,000
Integrated Planning 500
-
Health
Alberta Health Services - Community and
Population Health Services 768,992
Human Services
Family and Community Support Services 52,000
Fetal Alcohol Spectrum Disorder initiatives 12,000
Prevention of Family Violence 6,500
Training for Work 400
Jobs, Skills, Training and Labour
Settlement and Integration 4,574
Justice and Solicitor General
Assistance to the Human Rights Education
and Multiculturalism Fund 1,735
Transportation
Provincial Highway Preservation 40,000
Treasury Board and Finance
Horse Racing and Breeding Renewal Program 28,000
Bingo Associations 6,000
Gaming Research 1,600
Total Lottery Fund Allocation 1,547,716
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Lottery p17 (2
)
3/19/2015 /11:38 AM
pdf named: FP_B15_TBS_17_aolfr2.pdf Budget 2015
Fiscal Plan Tables
2015-16 Allocation of Lottery Fund Revenu
e
(thousands of dollars)
Lottery Fund Revenue a1,547,716
Aboriginal Relations
First Nations and Metis Relations 200
First Nations Development Fund 128,000
Agriculture and Rural Developmen
t
Major Fairs and Exhibitions 18,140
Agricultural Service Boards 11,600
Agricultural Societies 8,670
Agriculture initiatives 1,450
Culture and Tourism
Community Facility Enhancement Program 38,000
Assistance to the Alberta Foundation for Arts 26,650
Alberta Media Fund 25,800
Community Initiatives Program 24,585
Assistance to the Alberta Sport, Recreation, Parks
and Wildlife Foundation 22,020
Assistance to the Alberta Historical
Resources Foundation 8,200
Other initiatives 2,100
Education
Transportation 150,000
Plant operations and maintenance 150,000
Environment and Sustainable Resource Dev.
Parks operations 10,000
Integrated Planning 500
-
Health
Alberta Health Services - Community and
Population Health Services 768,992
Human Services
Family and Community Support Services 52,000
Fetal Alcohol Spectrum Disorder initiatives 12,000
Prevention of Family Violence 6,500
Training for Work 400
Jobs, Skills, Training and Labour
Settlement and Integration 4,574
Justice and Solicitor General
Assistance to the Human Rights Education
and Multiculturalism Fund 1,735
Transportation
Provincial Highway Preservation 40,000
Treasury Board and Finance
Horse Racing and Breeding Renewal Program 28,000
Bingo Associations 6,000
Gaming Research 1,600
Total Lottery Fund Allocation 1,547,716
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/Lottery p17 (2
)
3/19/2015 /11:38 AM
123
FISCAL PLAN 2015 –20 • FISCAL PLAN TABLES
pdf named: FP-B15_TBS_18_ctpff-2.pdf Budget 2015
Fiscal Plan Tables
Changes to Premiums, Fees and Fines
(dollars)
Ministry / Description 2014-15 2015-16
Environment and Sustainable Resource Development
Application fees and rent for dispositions on public land (surface materials, mineral and other leases) various various
Royalty rates for sand, silt, soil, peat moss, clay and gravel 5¢-60¢ /cu. yd. 10¢-$1.20 /cu. yd
.
Parks fees
Base camping fee range $5-$23 / night $5-$26 / night
Campsite electricity rates $6 / night $7 / night
Base group camping fee $50 / permit
$
50-$150 / permit
Dump station use fee $3 / use $3-$10 / use
Canmore Nordic Centre fees $0-$1200 $1-$1440
In-park (visitor services) interpretive program fees $0-$1500 $0-$2000
Cottage lot lease fees (increases phased over 5 years) $600-$700 / year $1200-$1400
Industrial / commercial land use disposition administration and land rent fees $0-$375 $40-$1500
Permit and special event fees $0-$60 $1-$240
Group accomm. rent – Boreal Centre for Bird Conservation (Lesser Slave Lake Prov. Park) $80-$200 / night $80-$500 / night
On-site pump out service $0
u
p to $25/ service
Justice and Solicitor General
Court Filing Fees – Civil and family matters
Court of Appeal applications $0 $50
Court of Queen's Bench
Statements of defence $0 $50
Counterclaims $0 $150
Third Party claims $0 $150
Interlocutory applications $0 $50
Family Law Act claims $0 $50
Daily trial fees for civil matters (trials > 5 days, starting on day 5) $0 $250 / day
Provincial Court
Dispute notes $0 $25
Counterclaims < $7,500 $0 $50
Countercalims > $7,500 $0 $100
Third Party Claims $0 $50
Interlocutory Applications $0 $50
Family Law Act claims $0 $50
Court Filing Fees – Surrogate fees
Issuing grants of probate, letters of administration, resealing grants, excluding trusteeship,
where net Alberta property value is:
Up to $10,000 $25 $35
$10,000 to $25,000 $100 $135
$25,000 to $125,000 $200 $275
$125,000 to $250,000 $300 $400
Over $250,000 $400 $525
Other estate documents, application for trusteeship, grant of double probate, caveats $200 $250
Filing an application during estate or trusteeship action or proceeding $0 $50
Court Filing Fees – Queen' s Bench commencement fee $200 $250
Traffic Offence Fines Average 35% increase
Speeding $57-$351 $78-$474
Emergency vehicles / construction zones $115-$703 $156-$949
Failure to obey red light $287 $388
Failure to stop at signal / crosswalk $172 $233
Unsafe advance into intersection controlled by flashing red light $172 $233
Traffic fine administration fee (% retained by Province) 16.67% 26.67%
pdf named: FP-B15_TBS_18_ctpff-2.pdf
M:\MinShare\PublnsProd\CorpFin\OBM.PUBLNS-2015-16\2015-18_BUDGET_FiscalPlan-
volume\7_FiscalPlan_TABLES_B2015\source_docs_Tables\
X-BUDGET2015_TABLESPRINT.xlsx/P,F,L change p18
b
3/19/2015 /11:40 AM
Changes to Premiums, Fees and Fines, continued
(dollars)
124
BLANK PAGE

Navigation menu