Table of Contents - Saskatchewan

Public Accounts 2013-14

Volume 1

Summary Financial Statements

2013-14 Public Accounts

Volume 1 - Summary Financial Statements

Contents

3 Letters of Transmittal 4 Introduction to the Public Accounts

Financial Statement Discussion and Analysis 7 Summary Financial Statements - Discussion and Analysis

Summary Financial Statements 33 Statement of Responsibility 35 Independent Auditor's Report 37 Summary Financial Statements 41 Notes to the Summary Financial Statements 54 Schedules to the Summary Financial Statements

74 Glossary of Terms

Letters of Transmittal

Regina, Saskatchewan June 2014

To Her Honour The Honourable Vaughn Solomon Schofield Lieutenant Governor of the Province of Saskatchewan

Your Honour:

I have the honour to submit the Summary Financial Statements of the Government of the Province of Saskatchewan for the fiscal year ended March 31, 2014. Respectfully submitted,

KEN KRAWETZ Deputy Premier Minister of Finance

Regina, Saskatchewan June 2014

The Honourable Ken Krawetz Deputy Premier Minister of Finance

We have the honour of presenting the Summary Financial Statements of the Government of the Province of Saskatchewan for the fiscal year ended March 31, 2014.

Respectfully submitted,

CLARE ISMAN Deputy Minister of Finance

TERRY PATON Provincial Comptroller

Government of Saskatchewan ? 2013-14 Public Accounts 3

Introduction to the Public Accounts

Introduction to the Public Accounts

The 2013-14 Public Accounts of the Government of Saskatchewan (the Government) are prepared in accordance with the Financial Administration Act, 1993 and consist of two volumes. The Government is responsible for the integrity and objectivity of the information presented in these two volumes.

Volume 1

Financial Statement Discussion and Analysis provides users of the Government's Summary Financial Statements (SFS) with an overview of the Government's performance by presenting comparative financial highlights and variance analysis. The information in the financial statement discussion and analysis should be read in conjunction with the SFS. Summary Financial Statements provide an accounting of the full nature and extent of the financial affairs and resources of the Government. This includes the financial results of the General Revenue Fund (GRF), Crown corporations, boards and other organizations controlled by the Government. A listing of all organizations controlled by the Government, collectively referred to as the government reporting entity, is provided in schedule 17 of the SFS.

Volume 2

Volume 2 contains the following unaudited financial information: General Revenue Fund ? reconciliation of GRF results to the SFS; ? revenue and expense schedules and details; ? capital asset acquisitions schedule and details; Revolving Funds ? expense details; Supplier Summary ? listing of suppliers who received $50,000 or more for goods and services and capital assets supplied to the GRF and

Revolving Funds during the fiscal year; Other Information ? Growth and Financial Security Fund transfers and accumulated balance; ? Debt Retirement Fund accumulated balance; ? assets, liabilities and residual balances of pension plans and trust funds administered by the Government; ? remissions of taxes and fees; and ? road-use fuel tax accountability revenues and expenditures.

The Public Accounts are available on the Internet at . A Compendium is also available on the Internet at that contains the financial statements of various government agencies, boards, commissions, pension plans, special purpose funds and institutions, as well as Crown corporations which are accountable to Treasury Board.

4 Government of Saskatchewan ? 2013-14 Public Accounts

................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download