BC Sessional Papers

PUBLIC ACCOUNTS 1979/80 British Columbia. Legislative Assembly [1983]

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 PUBLIC ACCOUNTS 1979/80
SECTION A
MAIN FINANCIAL STATEMENTS OF THE PROVINCE
CONTENTS
Page
jSfatement of assets and liabilities A 2
^Statement of revenues and expenditures A 5
(Summary of General Fund revenues A 6
;i Summary of General Fund expenditures A 7
ajratement of net receipts and payments (combined funds) A 8
Sotes tojnnancial statements A 9
 A2
PROVINCE OF BRITISH COLUMBIA
STATEMENT OF ASSETS AND
ASSETS
1980
General Fund $
Cash and temporary investments  788.151,503
Accounts receivable from other governments and agencies 33,710.053
Working capital advances  11,626.693
833,488,249
Other recorded assets—
Taxes and other accounts receivable  151,403.989
Loans and other advances -...;..:..£.7:-Xr.  74,086,619
Investment in, and advances to. Crown corporations  237,172,194
Investments, other  45,306,242
Fixed assets  2,601,850,257
3,109,819,301
3,943.307,550
Special Purpose Funds
Cash and Investments        591,600,721
Other assets „.       353,687,636
1979
$
654,408,844
33,064,843
11,513,193
698,986,880
122,012,390
52,934,034
393,361,531
151.718,489
2,335,606.211
Net increase
or (decrease)
during I979AJQ
I33.742.6M
645.210
1I3J
3.055,632,655
134,501
29.391.5W
21.152.585
(156.189.337)
(106.412.247)
■>tV,-UA W
54,186,646 I
3,754,619,535      188,688.011
294,609.342
374.153.795
296.991.3JS]
(20.466.1-59)
945,288,357        668.763,137     276,525.28
Superannuation Funds
Cash and Investments..
825,196,019        689,550,666      I35.645.3S
Trust Funds
Cash and Investments..
1.015,145,292        841,275,680      173.869.6j
6,728,937,218     5,954,209,018     774.728,200'
Notes:
The notes on pages A 9 to 13 are an integral part of these financial statements. Detailed schedules of the Asset and Liability aceoam
can be found in Section B.
 PUBLIC ACCOUNTS 1979/80
[ABILITIES AS AT MARCH 31, 1980
ieneral Fund
Outstanding cheques	
Accounts payable	
Other current liabilities.
LIABILITIES
Unmatured debt	
[ Excess of assets over liabilities—
I Revenue surplus
Surplus, April 1, 1976, to date	
Deficit at March 31, 1976, funded..
Net revenue surplus	
Capital surplus	
107.692,756
149,334,494
31,724,343
288,751,593
235,347,790
544,736,656
(235,347,790)
309,388,866
3,109,819,301
pecial Purpose Funds
Fixed capital funds—
Capital accounts	
Current accounts	
Other funds	
Miscellaneous statutory accounts..
uperannuation Funds   I
Public Service	
Members of the Legislative Assembly..
1979
$
138,459,407
164,300,462
39,617,154
342,377,023
261,447.790
A3
Net increase
or (decrease)
during 1979/80
$
(30,766,651)
(14,965,968)
(7,892,811)
(53,625,430)
(26,100,000)
356.609,857
(261,447,790)
95,162,067
3,055,632,655
188,126,799
26,100,000
214,226,799
54,186,646
3,419,208,167  3,150,794,722  268,413,445
3,943,307,550  3,754,619,535  188,688,015
90,000,000
8,824,798
839,619,901
6,843,658
945,288,357
823,384,647
1,811,372
Inst Funds
Miscellaneous trust accounts      1,015,145,292
6,728,937,218
I guaranteed Debt
Debt of municipalities, other local governments and Crown
p agencies, etc., guaranteed by the Province (net)     7,295,160,838
90.000.000
9,300.946
563,043,988
6,418,203
(476.148)
276,575,913
425,455
668,763,137
276,525,220
687,917,655
135,466,992
1,633,011
178,361
689,550,666
135,645,353
841,275,680
173,869,612
5,954,209,018
774,728,200
6,645,614,18
KM. LIGHTB.ODY, C.A.
Acting Comptroller General
  PUBLIC ACCOUNTS 1979/80
STATEMENT OF REVENUES AND EXPENDITURES FOR THE FISCAL
YEAR ENDED MARCH 31, 1980
A5
GENERAL FUND
1980
$
Budgetary Transactions
Revenue     5,495,333,558
Expenditure      4,864,425,923
Budgetary surplus	
ilonbudgetary Transactions (current)
Revenue	
Expenditure	
Net expenditure	
4,566,426,231
4,323,680,656
tevenue Surplus Account Appropriations
■ Expenditure   j
Jet Increase in revenue surplus for the year	
Stance, Revenue Surplus Account, April 1, 1976, to date1
m Beginning of year	
■ End of year	
SPECIAL PURPOSE FUNDS
levenue
Transfers from General Fund	
Interest on investments and loans..
Other receipts	
] jcpenditure
[Transfers to General Fund	
[Grants	
Administration and other expenditure.
let Increase in funds I
lllance of Funds
■Beginning of year...
■End of year	
SUPERANNUATION FUNDS
1evenue
IB Contributions and other receipts	
Government contributions—transfers from General Fund	
Interest on investments	
expenditure
Superannuation allowances.
et increase in funds	
: alance of Funds
Beginning of year	
End of year	
630,907,635
242,745,575
20,110,368
243,700,01I
2,500,000
31,500,000
(223,589,643)
(29,000,000)
407,317,992
213,745,575
219,191,193
73,754,426
188,126,799
139,991,149
356,609,857
216,618,708
544,736,656
356,609,857
394,710,214
62,220,254
27,789,427
140,087,418
43,485,013
31,379,022
484,719,895
214,951,453
2,324,256
182,459,583
23,410,836
162,171,614
20,845,865
208,194,675
183,017,479
276,525,220
31,933,974
668,763,137
636,829,163
945,288,357
668,763,137
52,797,963
52,938,921
64,106,906
48.726,211
49,600,135
45,799,758
169,843,790
143,626,104
34,198,437
27,953,683
135,645,353
115,672,421
689,550,666
573,878,245
825,196,019
689,550,666
BJ[The Revenue Surplus Account does not include the balance of the deficit at March 31.1976, of $235.347,790 funded pursuant
itish Columbia Deficit Repayment Act.
For further particulars re this summary see:
General Fund —A 6 and A 7.
■ Special purpose funds—B 11.
m   Superannuation funds—B 14.
'—
 PROVINCE OF BRITISH COLUMBIA
SUMMARY OF GENERAL FUND REVENUES FOR THE FISCAL YEAR
ENDED MARCH 31, 19801
Estimated.
1980
2,478,000.000
618.500,000
263,450.000
235,000.000
972.500,000
4.567,450,000
1980
Budgetary Revenue $
Taxation  2.673.868.887
Natural resources 1.298.036.393
Other revenue 303.081.693
Contributions from Government enterprises  244.310,996
Contributions from other governments  976,035.589
Total budgetary revenue  5.495,333.558
Ltd.
Nonbudgetary Revenue
Sale of assets of Surrey Farm Products
Poultry Ltd.)	
Recovery of unearned premium reserve from I.C.B.C.
Recovery of advance to B.C. Assessment Authority....
Recovery of advance to B.C. Harbours Board	
Total nonbudgetary revenue	
Combined General Fund Revenues
enue are shown on pages C 2 and C 3.
14,800.000
2,810.368
2.500,000
20.110.368
5.515.443.926
s
2.536.189.
721.217.
261.667,1
229.237.1
813.114.1
121
4.566.426.231
27500]
2.500J
4.568.92h. 231
 PUBLIC ACCOUNTS 1979/80
A7
Estimated.
1980
$
4,662,005
2,540,605
300,000
726,434
55,233,146
196,567,060
12,705,303
1,658,427
35,951,724
1,120,957.317
13,232,479
60,650,255
105,586,275
124,815,808
1,213,426,762
648,496,721
52,477,698
65,359,038
237,979,454
178,861,333
12,605,289
422,656.867
4,567,450,000
SUMMARY OF GENERAL FUND EXPENDITURES FOR THE
FISCAL YEAR ENDED MARCH 31, 19801
1980
Budgetary Expenditure $
Legislation  4,662,310
Auditor General  1,802,699
Ombudsman  277,676
Executive Council .....,„.■  769,794
Ministry of Agriculture  54,689,206
Ministry of Attorney General  213,838,040
Ministry of Consumer and Corporate Affairs  12,942,065
Ministry of Deregulation  1,584,077
Ministry of Economic Development  38,664,55!
Ministry of Education, Science and Technology  1,129,438.650
Ministry of Energy, Mines and Petroleum Resources  15,024.002
Ministry of Environment  71.192,930
Ministry of Finance  129,489,723
Ministry of Forests  151,839,627
Ministry of Health  1,328,654,856
Ministry of Human Resources  648,847,575
Ministry of Labour  51,018,846
Ministry of Lands, Parks and Housing  65,449,881
Ministry of Municipal Affairs H  221,365,723
Ministry of Provincial Secretary and Government Services  179,068,174
Ministry of Tourism and Small Business Development  12,201,007
Ministry of Transportation, Communications and Highways ... 531,401,068
Ministry of Intergovernmental Relations  137,719
Ministry of Universities, Science and Communications  65,724
Total budgetary expenditure '  4,864,425,923
Nonbudgetary Expenditure Charged to Current Revenue
Special purpose funds—
Advances to a fund  200,000,000
Crown corporations—
Advances  7,126,000
Grants  9,200,000
16,326,000
Other  27,374,011
243,700.011
Charged to Revenue Surplus Account
Expenditure—
Revenue Surplus of 1977-78 Appropriation Act. 1979... 139,191,193
Vancouver and Victoria Trade and Convention Centres
Fund Act  12,500,000
Lower Mainland Stadium Fund Act  25,000,000
Special Purpose Appropriation Act. 1979  42,500,000
Revenue Surplus of 1976-77 Appropriation Act. 1978....
219,191,193
Combined General Fund Expenditures      5,327,317,127
6,063,285
1,265,328
752,687
35,099,263
186,885,973
11,443,832
4,215,030
32.238,762
1,041,493,189
11,676.030
65,705,626
84,783,245
130,720,944
1,142,440,220
582,660,113
42.610,713
68,974,115
203,711.078
159.823,714
10,285,149
500,832,360
4,323,680,656
11,500,000
20,000,000
31.500,000
—
31,500,000
73,754,426
73,754,426
4,428,935,082
1 Details of expenditures are shown on pages C 4 to 13.
In accordance with the Supply Act No. 3, 1979(1919, chap. 34), the actual expenditures are reported in relation to the services and
amount appropriated. Reorganization changes made in November 1979 pursuant to the Constitution Act, are therefore not reflected in these
■statements except for expenditures authorized under the Legislative Assembly Allowances and Superannuation Act and by special warrants
for the ministries of Intergovernmental Relations and Universities, Science and Communications.
The 1979 figures have been restated to reflect reorganizational changes between ministries made in the fiscal year 1978/79 pursuant to
■the Constitution Act.
 A8
PROVINCE OF BRITISH COLUMBIA
COMBINED FUNDS
STATEMENT OF NET RECEIPTS AND PAYMENTS FOR THE
FISCAL YEAR ENDED MARCH 31, 1980
NET RECEIPTS
Revenue (page A 5)
General Fond
Budgetary	
Nonbudgetary	
Special purpose funds.
Superannuation funds,.
Deduct (add)—adjustments for revenues not represented by cash received and for
receipts (net) accounted for through asset accounts
Eliminate inter-fund transfers	
Increase in accounts receivable	
Decrease in other assets of special purpose funds	
Total net receipts from operations..
Other Sources
Increase in trust funds administered	
Total net receipts	
1980
s
1979
S
5,495.333,558
20,110.368
4.566.426.231
2.500.000
5,515,443,926
484,719.895
169.843.790
4.568,926,231
214,951,453
143,626.104
6,170,007,611
4,927,503,788
447,649.135
645,210
(20,466.159)
189.687,553'
6,686.226
(25,042,983)
427.828,186
171,330,7%
5,742,179,425
4,756.172,992
173,869.612
101.823,895
5,916,049.037
4,857,996.887
NET PAYMENTS
Expenditures (page A 5)
General Fund
Budgetary..
Nonbudgetary	
Revenue surplus appropriations.
Special purpose funds.
Superannuation funds..
Deduct (add)—adjustments for expenditures not represented by cash disbursed and
for payments (net) accounted for through asset or liability accounts
Eliminate inter-fund transfers	
Net increase (decrease) in current liabilities	
Net (increase) in working capital advances	
4,864,425,923
243,700,011
219,191,193
5,327,317,127
208,194,675
34,198,437
4,323,680,656 ]
31.500.000
73,754,426]
4,428,935,0821
183.017.479]
27.953,6831
447,649,135
(53,625,430)
(113,500)
393,910,205
189.687,553 I
56,525,7271
(2.603,3621
243,609,918 j
Total net payments	
Net cash received	
Cash and investments—beginning of year	
Cash and Investments—end of year (below).
Cash and Investments (page A 2)
General Fund	
Special purpose funds	
Superannuation funds	
Trust funds	
5,175,800,034     4.396.296.326
740,249,003
2.479.844,532
461.700.561
2.018,143.971
3.220,093,535     2,479.844,5321
788,151,503
591.600.721
825,196,019
1.015.145.292
654,408.844
294.609,342
689.550,666
841.275,680
3,220,093,535     2,479.844,5321
5,569,710,239     4,639,906,2441
M
 If
PUBLIC ACCOUNTS 1979/80 A 0
NOTES TO FINANCIAL STATEMENTS
1. Summary of Significant Accounting Policies and Practices
The accounting policies and practices of the Province have been developed over the years to meet changing
circumstances and needs; they are based on concepts and provisions contained in the Revenue Act, Financial Control Act,
the annual Supply Act and other legislation.
While these policies and practices are regularly reviewed, a comprehensive examination has been conducted taking
into account the suggestions of the study on Canadian Government financial reporting principles and practices sponsored
by the Canadian Institute of Chartered Accountants. The results of this examination have been reviewed and it is
anticipated that the financial statements for the 1980/81 fiscal year will reflect the recommended changes in reporting
principles and practices.
Current policies and practices are outlined in the following paragraphs.
A. The Accounting Entity and Basis of Reporting
The financial statements include the accounts of the Consolidated Revenue Fund and of certain funds deposited with
[and administered by the Minister of Finance pursuant to various statutes. They do not include those of Crown corporations
land other separate Government agencies. The interest of the Province in its Crown entities is shown only to the extent of
[amounts invested in or advanced to them and as to guarantees of their debt securities issued. Accumulated earnings (or
deficits) retained in these organizations are not reflected in the financial statements.
The financial statements summarize the financial activities of the Province during the year and show the assets,
pliabilities and undisbursed balances of revenue and funds at the close of the year. For purposes of these statements the
Recounts of the Province are presented in four fund divisions:
O General Fund—includes the main operating accounts of the Province plus certain asset accounts included for
purposes of information and record only through off-setting contra-entries to Capital Surplus Account.
O Special Purpose Funds—earmarked revenues and funds set aside from the General Fund for specific or special
purposes.
O Superannuation Funds—the accounts of the Public Service and Members of the Legislative Assembly Superannuation funds.
O Trust Funds—deposits, sinking funds and other accounts administered or held in trust for others.
fe. Basis of Accounting—General Fund
(1) -Gross Basis of Accounting—In general, revenues and expenditures are reported on a gross basis by source of
revenue and by program expenditure appropriations as set out in the annual Estimates of Revenue and Expenditure or in
Bther legislative authority, except where receipts are credited against related program expenditures in the Estimates.
Revenues and expenditures are presented in three categories:
(i)  budgetary transactions,which are the ordinary revenues and expenditures of Government included in the
annual Estimates of Revenue and Expenditure;
(ii)  nonbudgetary transactions, which are extraordinary revenues and expenditures of significant amount not
anticipated in the annual Estimates or in revenue surplus account appropriations;
(iii)   revenue surplus account appropriations expenditures which are specifically authorized by the Legislature
as payable out of surpluses of prior years.
(2) Cash Basis of Accounting—The cash basis of accounting, modified as described below, is used to report on the
Stewardship of the Government with respect to taxes and other revenues raised and to funds appropriated and expended for
Elovemment programs. On this basis, revenues are taken into the accounts in the fiscal period in which they are received
and expenditures are charged when the actual payments are made.
In addition to payments for salaries and wages, goods and services, interest, grants and subsidies and other program
operating expenses, expenditures include:
—the acquisition and construction of physical assets:
.  —loans and recoverable advances to individuals, Crown corporations and agencies and other organizations
including school and regional improvement districts;
—equity investment in Crown and other corporations:
—transfers to special purpose and superannuation funds;
—internal transfers between appropriations.
At year-end the following major modifications are applied to the cash basis accounts in determining the annual
Operating results in the General Fund:
—monies received in April of the next following year pertaining to cost-sharing programs with other
governments or agencies are included in revenue where related expenditures have been charged to the fiscal
year;
—the net profit of the Liquor Distribution Branch and the net income of the British Columbia Systems
Corporation, calculated on the accrual basis of accounting, are included as revenue whether or not received in
cash during the fiscal year;
—accounts payable at March 31 are included as expenditures, where payments are made during April of the next
following year;
—interest accrued at March 31 on the unmatured debt is included as expenditures;
—inventories and other assets of the Queen's Printer and the Purchasing Commission warehouse at March 31
are deducted from expenditures and carried forward as working capital advances.
 A 10 PROVINCE OF BRITISH COLUMBIA
(3) Reporting of Assets and Liabilities—The assets and liabilities of the General Fund reported in the financial
statements include:
(i)  those arising from the cash transactions of the Government and the year-end modifications. They include
cash and temporary investments, liabilities for outstanding cheques and unmatured debt at the close of the
year, amounts due from other organizations for miscellaneous non-revenue services provided, monies
held in suspense and other accounts pending disposition and amounts resulting from the modifications to
the cash basis of accounting for revenues and expenditures described above;
(ii)  taxes and other accounts receivable, loans, advances and investments (including Crown corporations)
and certain fixed assets which are included as assets even though they are accounted for as revenues and
expenditures at the time cash is received or disbursed. These assets are reported under the heading of
"Other recorded assets'' for purposes of record and information through memorandum contra-entries to
the Captial Surplus Account.
Assets representing investments or financial claims on others are recorded at cost or other designated values. Where
appropriate, provisions for doubtful recoveries of receivables, loans, advances, or investments are provided.
(4) Accounting for the Excess of Assets Over Liabilities-—The net assets of the General Fund are accounted for in
two surplus accounts:
(i)  the Revenue Surplus Account represents the accumulation of revenues and expenditures to date and is
presented in two sections:
—Surplus April 1, 1976 to date, which is represented by cash and other current assets less the liabilities
other than the unmatured debt.
—Deficit at March 31, 1976 which is funded by the unmatured debt,
(ii) the Capital Surplus Account represents the recorded value of the assets included in the financial
statements on a memorandum basis for record and information purposes as outlined above.
C. Basis of Accountino—Other Funds
(1) Special Purpose Funds—The accounts of these Funds are maintained on the cash basis of accounting. However, I
in the Crown Land and Home Acquisition funds, transactions recording the acquisition and disposal of certain program
assets are accounted for as capital transactions instead of current expenditures or revenues. Accordingly assets of these
funds include advances and mortgages receivable, real estate held for development and investments in and advances to
Crown corporations and are recorded at cost except where assets have been written down to reflect recoverable values.)
Gains and losses realized on disposal of these assets are included in revenues and expenditures.
As in the General Fund, revenues and expenditures are generally reported on a gross basis by source of
revenue—including transfers from General Fund expenditure accounts—and by appropriate classifications of expendi- j
ture. primarily grants.
(2) Superannuation Funds—These Funds are maintained on a cash basis. Revenues are reported net of refunds and |
include Government employer contributions transferred from General Fund expenditure accounts. Expenditures are
superannuation allowances paid.
(3) Trust Funds—Individual accounts are maintained on a cash basis. Receipts and disbursements are not reported
as such but are reflected in the Statement of Assets and Liabilities as increases or decreases in the balances of funds held.
(4) Interest Entitlement—The interest entitlement of individual funds or accounts is determined by the governing
statute. Some statutes do not provide for specific investment of funds nor for any interest to be paid while others may j
specify that any interest earned on fund investments is to be credited to General Fund revenues rather than to the specific
fund.
(5) Funds and Cash Assets Accounting and Reporting—In accordance with statutory or administrative requirements, separate accounts are maintained for each of the individual accounts included in these fund divisions. Where
required by the governing legislation or administrative policy, separate bank accounts and/or specific investment accounts
are also maintained. Otherwise the cash assets together with any uninvested balances of funds are held In the General Fund
cash and temporary investment accounts for purposes of administration and cash management. Interest due to individual
funds or accounts on such balances is paid or allocated at market rates.
At the close of the year these cash balances are reported in the assets of the applicable fund divisions in the financ ial
statements together with the balances held in the specific bank and investment accounts.
D. Commitments'
No provision is made in the accounts for commitments under construction or other contracts in force at the year-end.
2. Cash and Investments
Investments are recorded at cost with the exception of long-term debt securities held by the Superannuation Funds
which are recorded at the lower of cost or par since premiums paid on these securities are written off at the time of]
purchase. No allowances or provisions for losses on realization of investments are included in the accounts; any such |
losses, or gains, are accounted for at the time of sale or maturity.
At March 31, 1980, SI ,664,871,328 of the investments held are securities issued or guaranteed by the Province.
3. Crown Service Corporations
Functions formerly performed internally by the Government are the responsibility of two Crown corporations formed
to provide facilities and services to the Government on a fee-for-service basis.
J
 PUBLIC ACCOUNTS 1979/80 A ](
(1) The British Columbia Buildings Corporation provides building accommodation and related facilities and
services to Government ministries on a rental and service fee basis. AH Government buildings except the
Legislative Buildings, Government House and certain other properties have been transferred to the
. Corporation.
Consequently, expenditures for the construction, maintenance and related costs of public buildings
are no longer direct budgetary expenditures of the Government—primarily of the Ministry of Highways
and Public Works—but are incurred by the Corporation and recovered through annual building
occupancy charges to user ministries which are included in their budgetary expenditures.
In consideration for the income-producing properties transferred from the Government, and which
had been charged to Government expenditures in prior years, the Corporation issued a noninterest bearing
note to the Province dated March 31, 1978 in the amount of $143,570,934 being the deemed cost of
depreciable properties included in the determination of the occupancy charges. The note is payable in 29
semi-annual $5 million instalments which are credited to budgetary revenue when received by the Province
thereby offsetting on an aggregate basis the deemed-costs portion of the annual building occupancy
charges payable by the ministries. A second noninterest bearing note for $44,357,184 was issued to the
Province by the Corporation. This note is payable by one instalment of $3 million on June I, 1980, ten
subsequent annual instalments of $3.8 million starting June 1,1981 and one final instalment of $3,357,184
June 1, 1991.
The Province also receives dividends from the Corporation from time to time which are credited to
budgetary revenue.
(2) The British Columbia Systems Corporation is responsible for the provision of data processing services to
ministries on a fee-for-service basis. Its annual net income is payable to the Province and is included in
budgetary revenue.
K   Financial statements of these corporations are included in Section F.
4. British Columbia Railway Company
[ The Province holds the entire issued share capital of the Railway and, pursuant to the British Columbia Railway
Eiance Act (formerly the British Columbia Railway Construction Loan Act), guarantees the payment of the principal and
interest of all monies borrowed by the Railway. The historic cost of the shares was $ 185,572,900 and, at March 31,1980,
ra amount of the debt guaranteed by the Province (net of sinking funds) was $727,495,239.
| In view of the cumulative deficit of the Railway ($348,497,000 as at December 31,1979) the Province's investment
in the Railway has been written down to one dollar. However, the debt of the Railway which is guaranteed by the
Province is not recorded as direct debt of the Province since the Government has stated its intention to provide for the debt
service charges of the Railway on an ongoing basis.
I   British Columbia Railway Company's debt servicing charges for the next five fiscal years ending March 31, 1981
through March 31, 1985 are estimated to be $87.4, $82.1, $80.9, $79.7 and $79.7 million respectively.
Llg. Ocean Falls Corporation
■ Ocean Falls Corporation, established in 1973, acquired the Crown Zellerbach Canada Limited newsprint mill and
HTOmsite at Ocean Falls for a payment of $789,952. As at March 31, 1980 the Provincial Government had also advanced
i the Corporation $10 million.
I As a result of detailed studies into the availability of timber supply and the economics of continuing mill production
Mj^ decision was made to cease operation at the beginning of June, 1980. The Corporation incurred a loss of $26,865,637
M^the year ended December 31,1979 after providing $19,355,819 for the estimated costs of terminating mill operations,
.resulting in a cumulative deficit of $32,327,044.
Win these financial statements full provision has been made to write-off the investment in and advance to the
I ICorporation, but no provision has been made for the outstanding obligations of the Corporation estimated at $33 million as
. at September 30, 1980.
6. Guaranteed Debt
I    In addition to the direct debt included in the liabilities of the General Fund, the Province also guarantees debt
l|g:urities issued by local governments and Crown corporations and agencies and the obligations of other enterprises under
L certain Government programs. This debt is generally self-sustaining, however, that issued by school and regional hospital
llastricts and educational institutions is serviced in part by contributions from the Province through existing grant formulas.
Uffifiscal 1979/80 these contributions were approximately $93 million or 60 percent of the total debt service costs payable.
[    As a result of over-all Government financing policies $3.6 billion of the guaranteed debt is held in Provincial public
: sector superannuation, pension and other funds, of which $214 million is held by the General and Special Purpose Funds
and is deducted from the grand total of guaranteed debt. Canada Pension Plan funds made available to the Province ($2.4
llgllion) are also invested in these long-term securities, but are subject to earlier redemption by the federal Minister of
UEnance on six months' notice for the requirements of the Plan.
[ The guaranteed debt is disclosed in the schedules to the Statement of Assets and Liabilities.
I
 A 12 PROVINCE OF BRITISH COLUMBIA
7. Superannuation and Pension Plans
A. Public Service Superannuation Plan
This plan is financed by employee contributions, matching employer contributions, and additional employer
contributions paid at the time each allowance is granted for any shortfall between the actuarial present value of the
allowance and the accumulated employee and matching employer contributions.
Under the Pension (Public Service) Act. an actuarial valuation of the plan is required to be conducted at least once
every five years. The most recent valuation was conducted as at March 31, 1977.
In that report the actuary indicated that, if the plan was financed on the entry age normal basis, a basis frequently!
employed by private pension plans, there would be an actuarial liability as at March 31, 1977 of about $154 million in|
respect of basic benefits. In the actuary's opinion, aggregate statutory contributions, as described above, will exceed entry
age normal contributions and he has estimated that these contributions will be sufficient to fully amortize the $ 154 million
actuarial liability over a period of approximately 20 years if all actuarial assumptions are realized. An actuarial report as at
March 31, 1980 is in preparation.
Allowances in payment are automatically adjusted quarterly to reflect increases in the Consumer Price Index. Such
pension supplements are financed on an approximate "pay-as-you-go" basis by contributions of one-half per cent of
salary by both employees and employer. Actuarial liabilities associated with such increases are not funded under the]
statutory financing provisions, but there is provision for both employee and employer contributions to be increased to t pen
cent of salary when required to maintain the financing on a "pay-as-you-go" basts. There is no statutory provision for any
additional contributions beyond this to finance these post-retirement supplements even though it is possible that in future
such contributions would be required to maintain financing on the "pay-as-you-go" basis. The actuary reported that as at
March 31,1977 there was an actuarial liability of $37 million in respect of the pension supplements granted up to that date.
Statutory amendments were passed by the Legislature in August 1980. The significant provisions are for annual.
rather than quarterly, cost of living supplementary allowances, payable to the extent that monies equal to the capitalized
value are available in an Inflation Adjustment Account created for the purpose, for an increase in employee and employed
contributions of 0.5 per cent of salary, and for an increase of 0.75 per cent of salary (to 1,25 per cent I in the allocation on
employee and employer contributions to the Inflation Adjustment Account.
B. Teachers' Pensions Plan
Under the Pension (Teachers) Act the Province is responsible for the employer contributions to the Teachers"
Pensions Fund administered by the Commissioner of Teachers* Pensions; these contributions are included in the budgetary
expenditures of the Ministry of Education. A report on the administration of the plan and fund is made annually to the
Legislature.
This plan is financed by teacher contributions, matching Government contributions, and additional Government
contributions made to ensure that at any time the assets in the fund are at least equal to the actuarial present value of all
allowances which are in effect and the total amount of contributions, accumulated with interest, held in the fund on behalf
of teachers in respect of whom no allowance has been granted.
Under the Pension (Teachers) Act, an actuarial valuation of the plan is required to be conducted by an actuary at least
once in each consecutive five-year period. The most recent valuation was conducted as at December 31. 1977. In (hat
report the actuary recommended that the statutory basis of contributions be strengthened so that contributions, in future,
would be sufficient to fully finance benefits for all new entrants to the plan and to hold the actuarial liability constant as a
percentage of future teacher payroll. On this basis, he advised that the actuarial liability was $548 million for basic
benefits. While this represents an increase of $80 million since December 31,1974. the report stated that the plan "funded
ratio" has improved.
Allowances in payment are automatically adjusted quarterly to reflect increases in the Consumer Price Index. Such \
pension supplements are financed on an approximate "pay-as-you-go" basis by contributions of 1 percent of salary by J
both teachers and Government. Actuarial liabilities associated with such increases are not funded under the statutory
financing provisions. There is no statutory provision for any additional contributions to finance these post-retirement |
supplements even though it is possible that in future such contributions would be required to maintain financing on (heJ
"pay-as-you-go" basis.
Statutory amendments were passed by the Legislature in August 1980. The significant provisions are for increased
contributions exceeding 2 percent of salaries by the Province as well as a 0.5 per cent increase in contributions by teachers
in relation to basic pension benefits, and for annual, rather than quarterly, cost of living supplementary allowances,'!
payable to the extent that monies equal to the capitalized value are available in an account created for the purpose.!
8. Subsequent Events
A. Revenue Surplus Account and Statutory Appropriations 1980/81
During the 1980 spring and summer session of the Legislature the Minister of Finance was authorized to appropri ate a
total of S573.250.000 from the Revenue Surplus Account (balance of $544,736,656 as at March 31. 1980) or the:
Consolidated Revenue Fund by the following Acts:
Special Purpose Appropriation Act, 1980— $168,650,000.
Forest and Range Resource Fund Act—$146,600,000.
Special Funds Act. WHO— $188,000,000.
British Columbia Railway Finance Act Amendment—$70,000,000.
Ji
 PUBLIC ACCOUNTS 1979/80 A ,3
IB. Trade and Convention Centre Act
Under the Trade and Convention Centre Act the Legislature authorized the expenditure of $20 million and $5 million
Respectively for the Vancouver and Victoria Trade and Convention Centres. The Act requires repayment to the
Consolidated Revenue Fund of the $10 million and $2.5 million respectively appropriated during the 1979/80 fiscal year
Bbr the Vancouver and Victoria Trade and Convention Centre Funds.
19. Comparative Figures
Where applicable, the 1979 figures provided for purposes of comparison have been restated to conform with the
presentation used in the current year. These restatements have had no effect on the reported net results of operations for the
previous year.
  PUBLIC ACCOUNTS 1979/80
SECTION B
SCHEDULES TO STATEMENT OF ASSETS AND LIABILITIES
CONTENTS
Page
| General Fund—
Assets B 2
Liabilities B 6
General Fund excess of assets over liabilities B 7
Kpecial purpose funds—
Assets B    9
Summary of transactions and balances of funds B 11
Superannuation funds—
Assets B 12
Summary of transactions for the year ended March 31, 1980 B 14
Trust funds—assets, fund balances..^*... B 15
■Guaranteed debt B 16
■Details of direct debt B 18
 B2
PROVINCE OF BRITISH COLUMBIA
SCHEDULES TO STATEMENT OF ASSETS AND LIABILITIES
AS AT MARCH 31,1980
GENERAL FUND ASSETS
Cash and Temporary investments
Cash
Cash on hand and in chartered banks in Canada	
Cash in banks in England (converted at current rate).
Cash in banks in United States (Cdn.'dollars) 	
Temporary Investments (at cost)—listed below
Less amounts applicable to:
Special purpose funds (page B 9)	
Superannuation funds (page B 12)	
Trust funds (page B 15)	
(See note below)
Total cash and temporary Investments....
Securities Held (listed at par value)—
Short-term deposits with chartered banks, trust
companies, etc.—
Bank of British Columbia	
Bank of Montreal	
Bank of Nova Scotia	
British Columbia Central Credit Union	
Canadian Commercial Industrial Bank	
Canadian Imperial Bank of Commerce	
Continental Bank of Canada 	
Co-operative Trust of Canada.......	
Federal Business Development Bank	
First City Trust Company	
Mercantile Bank of Canada	
National Bank of Canada	
Provincial Bank of Canada	
Royal Bank of Canada	
Toronto Dominion Bank	
Other-
British Columbia Buildings Corporation
notes1 „.™„ :„:	
British Columbia Development Corporation
note1  	
British Columbia Hydro and Power Authority
parity bonds'	
British Columbia Railway Company notes'
Canadian Dominion Leasing Corporation
Limited note4
Canada Treasury Bills2	
Export Development Corporation notes2	
Procan Ltd. notes3	
Less excess of par value over cost	
Total securities, at cost, above..
1980
$
(11,207,163)
59,289
143,692
(11,004,182)
1,119,817,692
1,108,813,510
155,476,906
85,132,773
80,052,328
320,662,007
16,690,963
69,369,575
100,851,710
5,000,000
5,098,866
192,496,978
1,460,640
50,000,000
1,119,834,882
17,190
1,119,817,692
Net increase
or (decrease) I
during 1979/801
$
1979
$
12,182,558
82,585
547,815
12,812,958
753,950,741
766,763,699     342,049,8111
(23,389,721)
(23.296)
(404,123a
(23.817,140)
365,866,9511
49,028,775
18,708,159
44,617,921
106,448,1311
66,424,6141
35,434,4071
112,354,855  208,307,1521
654,408,844  133,742,6591
13,816,450
81,128,365
79,023,662
10,000,000
222,159,073
7,200,000
1,009,300
489,165
22,326,320
24,837,200
20,000,000
—
8,522,491
229,564,660
133,684,500
290,510,211
75,506.159
993,569,968
669,176,320
46,000,000
20,000.000
29,000,000
23,000.000
9.682,500
	
30,000,000
20,000.000
2,442,450
	
9,090,600
—
49,364
12,801.780
754,148.400
197,659
753,950,741
1 Province of British Columbia guarantee.
Government of Canada guarantee.
Provincial Bank of Canada guarantee.
4 Bank of Montreal guarantee.
NOTE—For purposes of administration and cash management the uninvested balances of the superannuation funds and various |
special purpose and trust deposit funds are held in the general fund cash and short-term investment accounts. The balances as of March 31
are shown in the respective fund divisions as indicated above.
 PUBLIC ACCOUNTS 1979/80
B3
SCHEDULES TO STATEMENT OF ASSETS AND LIABILITIES
Accounts Receivable From Other Governments, Agencies and Miscellaneous Accounts
Government of Canada—re shared-cost program	
British Columbia municipalities—re shared-cost program
British Columbia Systems Corporation	
Sundry agencies and miscellaneous accounts	
Working Capital Advances
Purchasing Commission (Langford Warehouse)	
Liquor Distribution Branch	
Workers' Compensation Board	
Queen's Printer	
Miscellaneous advances—ministries	
S AND LIABI
JTIES—Continued
—Continued
1980
1979
Nel increase
or (decrease)
during 1979/80
$
$
$
22,013.696
1,806,542
22,476,781
1,646,100
(463,085)
160,442
237,000
9,652,815
2,228,587
6,713,375
(1,991,587)
2,939,440
33,710,053
33,064,843
310,148
645,210
324,369
14,221
5,868,417
245,000
6,801,609
245,000
(933,192)
1,943,109
1,352,001
591,108
3,245,798
2,804,435
11,513,193
441,363
11,626,693
113,500
Other Recorded Assets Comprising The Capital Surplus Account
NOTE—These accounts are included for record purposes only.
Taxes and Other Accounts Receivable
Property taxes  11,853,753 10,085,596 1,768,157
Social services tax*  5,626,004 4,501,025 1,124,979
Corporation capital tax*  1,020,806 560,289 460,517
Insurance premiums tax  11,489 15,017 (3.528)
Logging tax*  559,813 1,557,218 (997,405)
Mining and mineral land tax*  837,755 75,906 761,849
Probate fees and succession duties*  1,736,470 2,324,566 (588,096)
Timber royalty and stumpage and grazing fees* .?...-.  112,355,270 88,292,320 24.062,950
Water licence fees  117,065 117,065
Social and health agencies  792,427 917,711 (125,284)
Student-aid loans*  41,864 (41,864)
Teacher-training loans*  — 9,306 (9,306)
Fanners' land-clearing, domestic water, and irrigation drainage assistance  15,191,495 13,027,333 2,164,162
Land sales (principal)  1,301,642 604,062 697,580
Sundry   177   (177)
151,403,989 122,012,390 29,391,599
* Net of provision for doubtful recoveries, aggregating $1,574,513 in 1979/80 and $3,041,588 in 1978/79.
Loans and Other Advances
\ School districts, library districts, improvement districts, and
local areas (recoverable through rural property tax
collections, mainly in next following year—
Various school districts	
Various regional library districts	
Various improvement districts	
Miscellaneous	
^   British Columbia Assessment Authority—advances	
j    Water districts, co-operative associations and other—
Various water and irrigation districts	
Various co-operative associations, etc	
2,562.000
29,817,000
2,745,000
1,485,646
1,136,291
349,355
1,636,893
1,796,947
(160,054)
87,001
62,915
24,086
2,126,000
2,500,000
(374,000)
294,606
328,507
(33,901)
21,421
29,038
(7,617)
 B4
PROVINCE OF BRITISH COLUMBIA
SCHEDULES TO STATEMENT OF ASSETS AND LIABILITIES—Continued
GENERAL FUND ASSETS—Continued
Loans and Other Advances—Continued
Various enterprises re economic development—
Ministry of Economic Development Act ....„^..™
Farm Products Industry Improvement Act*	
Pacific North Coast Native Co-operative Loan Act*...
University Endowment Lands Administration Account
Sundry*	
1980
$
27.890,596
3,752,149
4,184,887
45,420
74,086,619
1979
S
3,820,800
3,806.358
5397,092
4,184,887
54.199
52.934,034        21,152,585
Net increase-1
or (decrease)_
during I979flj
S
24.069.7% J
(54,209
(5.397,0921
(8.779) ;|
* Net of provision for doubtful recoveries, aggregating $5,444,792 for 1979/80 and m7 for 1978/79.
Investment in, and Advances to, Crown Corporations
British Columbia Buildings Corporation—advances1' 2..
British Columbia Cellulose Company—entire issued capital
stock of two common shares	
British Columbia Development Corporation—entire issued
capital stock of 425,000 common shares of $100 each2
British Columbia Ferry Corporation—entire issued capital
stock of 58.497 shares of $100 each	
British Columbia Harbours Board—advances	
British Columbia Railway Company—entire issued capital
stock of 1,855,729 shares of $100 each2- -1	
British Columbia Steamship Company (1975) Ltd.—entire
issued capital stock of five common shares	
British Columbia Systems Corporation—advances	
I.O.K. Poultry Ltd.—100 per cent interest, 600 common
shares at cost	
Ocean Falls Corporation*4
Amount paid to the corporation pursuant to the Ocean
Falls Corporation Appropriation Act, 1973, for the
purpose of acquiring the mill and other properties at
Ocean Falls „	
Advances ,	
Surrey Farm Products Investments Limited (formerly Panco
Poultry Ltd.)—
Entire issued capital stock of 101,750 common and
11.027 preferred shares	
Pacific Coach Lines Ltd.—
Entire issued capital stock of two common shares	
Advances*   	
T.S. Holdings Ltd.—
Entire issued capital stock of one common share	
Advances* m...„._.
Thompson-Okanagan Transit Ltd.—
Advance  . .
Urban Transit Authority
Advance	
57,984,108
123,570,934
34.413.17J
2
2
-
42.500.000
35,000,000
7,500.000
5,849,700
5,849.700
	
18,838,693
18.838,693
—
5
1.000.000
185,572,900    (185.572.899j
5
5.000,000      s.ooo.mioi
600
789,952 (789.952R;
10,000,000    oo.ooo.ooojt:
4,800,000 (4,799.999)
,088,204        (1.088,204)]
—
2,850.538
(2.850.538)
50,000
-
50.00(1
1.949.681
	
1.949.69
237,172,194
393,361,531
(156,189.337)
• Net of provision for doubtful recoveries, aggregating $14,689,879 in 1979/80 and nil in 1978/79.
' Pursuant to the British Columbia Corporation Act (Order in Council 763/78), the British Columbia. Buildings Corporation
issued a noninterest bearing promissory note to the Province dated March 30. 1978. in the amount of $143,570,934 payable in 8
semiannual instalments of $5,000,000 in payment for the completed buildings transferred to the Corporation by the Province. A second
noninterest bearing note for $44,357.184 was issued to the Province by the Corporation in settlement of additional properties transk-tredta !
the Corporation including buildings under construction at March 31.1978. and now completed. This nine is payable by one ins ml merit of
$3,000.000onJune 1.1980, ten subsequent annua] instalnwntsof S3.800.OOOitaning June 1.1981 andone final inilalrncnlofSV ^7.184
June I, 1991.
In addition to the above investments and advances, short-term notes are held in Temporary Investments (page B 2) as follows: j
British Columbia Buildings Corporation—$46,000,000 repayable June 1. 1980.
British Columbia Development Corporation—$29,000,000 repayable on demand.
British Columbia Railway Company—$30,000,000 repayable September 30. 1980.
See Note 4, page A 11 —British Columbia Railway Company.
See Note 5, page A 11 —Ocean Falls Corporation.
 PUBLIC ACCOUNTS 1979/80
SCHEDULES TO STATEMENT OF ASSETS AND LIABILITIES—Continued
GENERAL FUND ASSETS—Continued
Investments, Other
British Columbia Resources Investment Corporation1 —
4.65 percent interest, 4,475,870 common shares at cost
Note	
Chef Ready Foods Ltd.—33.33 per cent interest, 10,000
common shares at cost*	
Kootenay Dehydrators Ltd.—
35.9 per cent interest, 2,000 Class A common shares at
cost RH	
Entire issued capital stock of 98,000 Class B common
shares at cost .?&!:	
South Peace Dehy-Products Ltd. — 27.7 per cent interest,
277 nonvoting common and 277 voting preferred shares
at cost*	
1980
$
45,206,242
2,000
98,000
1979
$
Net increase
or (decrease)
during 1979/80
5   45,206,237
151,532,930  (151.532,930)
85,000
2,000
98,000
554
(85,000)
(554)
151,718,489  (106,412,247)
" Net of provision for doubtful recoveries, aggregrating $85,554 in 1979/80 and nil in 1978/79.
Fixed Assets
Gross	
Less depreciation2..
1,744,149,550
142,299,293
2,466,671,095
131,064,884
277,478,455
J1,234,409
2,601,850,257  2,335,606,211  266,244,046
Detail as of March 31,1980— $
Highways'  2,244.847,781
Bridges  437,130,424
Wharves  203,250
Ferries and ferry landings  37,360,358
Buildings"  23,834,047
Songhees Reserve, Victoria... 773,690
2,744,149,550
2,244,847,781
127,889,607  309,240,817
203,240        10
8,801,901   28,558,457
5,404,545   18,429,502
773,690
142,299,293 2,601,850,257
Pursuant to the British Columbia Resources Investment Cotporau'on Act (Order in Council 532/79) the Province approved its plan to
gift shares to eligible residents of British Columbia, and to exchange the promissory note in the Corporation of $151,532,930 for
[ 15,000,000 common shares. Subsequently, 10,524.135 shares were distributed, leaving the Province with an added investment of
B.475,865 shares in the Corporation? * I
2 Fixed assets, other than highways and the Songhees Reserve (land) account, are depreciated on the straight-line method over a
40-year period through memorandum charges to Capital Surplus Account.
1 Placed on the books March 31, 1926. by order of the Treasury Board, based on mileage classification and average value determined
by the then Depanment of Public Works, plus additions to date.
4 These totals include the cost for buildings for the Legislative Buildings, Government House, and Glendale Laundry. All other
■buildings were transferred to British Columbia Buildings Coporation on March 30, 1978. (See Note 3 page A 10—Crown Service
Corporations.)
 B 6 PROVINCE OF BRITISH COLUMBIA
SCHEDULES TO STATEMENT OF ASSETS AND LIABILITIES—Continued
GENERAL FUND LIABILITIES
Outstanding Cheques 	
Accounts Payable £&.&.£gfl£,>
Other Current Liabilities
Accrued interest payable on public debt	
Education tuition fees	
Guarantee and performance deposits—contractors, licensees, etc	
Holdbacks on construction contracts	
Hospital construction funds held pending claims by hospitals
Municipal vehicle licence account	
Petroleum production credits redeemable upon performance
of exploration development work	
Suspense—
Permit and licence applications	
Taxes, fees, etc	
Miscellaneous ministerial accounts	
Unmatured Debt (British Columbia Deficit Repayment Act
1975-76 (1976, chap. 6))
Bonds—
Series BD: Due May 1, 1988, 9'/s percent 	
1980
$
107,692,756
1979
$
138,459,407
Net increase
or (decrease) 1
during 1979/30
S
(30,766,6511
149,334,494
164,300,462
(14,965,968)
8,884,379
9,869,654
8,000,000
(985,2751
(8,000,000]
2,883.979
5,955,394
141,561
354,872
2.177,984
4,396,199
151.318
348,337
705,9951
1.559,1951
(9,7571
6,535 1
44,650
571,470
(526,8219
5,554,871
2,671,631
5,233,006
6,857,021
2.183,849
5,061,322
(1.302,1501
487,7821
171,684
31,724,343
39,617,154
(7.892,811);
235,347,790
(26.100,000);
 PUBLIC ACCOUNTS 1979/80 B 7
SCHEDULES TO STATEMENT OF ASSETS AND LIABILITIES—Continued
GENERAL FUND EXCESS OF ASSETS OVER LIABILITIES
I Revenue Surplus (Deficit) Account (arising from revenue sources) $
Surplus, April 1, 1976 to date-
Balance at March 31, 1979      356,609,857
Add (deduct) net transactions for year (page A 5)
Budgetary surplus         630,907,635
Nonbudgetary expenditure (net)       (223,589,643)
Revenue surplus appropriation expenditure       (219,191.193)
§ ■ ' '     188,126,799
Balance at March 31, 1980  544,736,656
Deficit at March 31, 1976, funded pursuant to the British Columbia Deficit Repayment Act,
W75-76(page B 6)   (235,347,790)
Balance of Revenue Surplus Account at March 31, 1980  309,388,866
Capital Surplus Account (arising from capitalization of assets)
Balance at March 31, 1979  3,055,632,655
Add net credits during year
Expenditure on fixed assets, less depreciation (page B 5)        Gross Expenditure Depreciation
$ $
Highways        247,387,468 —
Bridges .-*.*  28,009,992 9,847,744
Ferries and ferry-landings  1,148,742 874,597
Buildings  932,253 512,068
277,478,455           11,234,409      266,244,046
Net increase in taxes and other accounts receivable (record purposes only, page B 3)       29,391,599
Net increase (decrease) in recorded loans and other advances (page B 3)
School districts, improvement districts, etc.—increase in advances recoverable through rural property tax collections  2,958,387
British Columbia Assessment Authority—
Advance issued  2,126,000
Repayments    (2.500,000) (374,000)
Water and irrigation districts—
Repayments  (30,099)
Write-offs  (3,802)
Various Co-operative Associations—
Repayments  (6,068)
Write-offs  (1,549) .„ ,._.
  (7.617)
Ministry of Economic Development Act—Advances issued—
B.C. Native People's Credit Union  350,000
Low Interest Loan Assistance Program (administered by British Columbia Development Corporation)  17,678,000
Industrial Development Subsidiary Agreement  5,055,909
Travel Industry Development Subsidiary Agreement 985,887 . . _,„ 70-
Farm Products Industry Improvement Act—
Shares  5,000
Increase in funds held by trustee for claims settlement  18,839
Shares  1
Repayments  (12,000)
Write-offs  (23,349)
Provision for doubtful recoveries      (42,700) ,-, 20m
Pacific North Coast Native Co-operative Act—
Provision for doubtful recoveries  (5,397,092)
Sundry Loans—
Repayments  (1,259)
Write-offs  (2,520)
Provision for doubtful recoveries  (5,000) ,ft 77Q.
       \2iUl>      21,152,585
~—
 B8
PROVINCE OF BRITISH COLUMBIA
SCHEDULES TO STATEMENT OF ASSETS AND LIABILITIES—Continued
GENERAL FUND EXCESS OF ASSETS OVER LIABILITIES—Continued
Net increase (decrease) in recorded investments in and advances to
Crown Corporations (page B 4)— $ $ $
British Columbia Buildings Corporation—
Annual instalment payment on advance received	
Promissory note received for depreciable assets transferred. ....... -„™„.
Advance issued.	
(10,000,000)
44,357,184
55,990
British Columbia Development Corporation—
Purchase of additional 75,000 common shares „..»..t....„.,
British Columbia Railway Company—
Writedown in value of investment	
British Columbia Systems Corporation—
Advance issued	
I.O.K. Poultry Ltd.—
Proceeds on dissolution .*.:......''
Ocean Falls Corporation—
Provision for doubtful recoveries .^£7...!.^
Pacific Coach Lines Ltd.—
Provision for doubtful recoveries „.„"...;..
Surrey Farm Products Investments Ltd.—(formerly Panco Poultry)
Return of capital on sale of assets	
T.S. Holdings Ltd.—
Return of assets  (38,815)
Provision for doubtful recoveries J5.-M  (2,811,723)
Thompson-Okanagan Transit Ltd.—
Advance issued ...':..-.:	
Urban Transit Authority—
Advance issued	
34,413,174
7,500,000
(185,572,899)
5,000,000
(600)
(10,789,952)
(1,088,204)
(4,799,999)
(2,850,538)
50,000
1,949.681
(156,189,337)1
Net increase (decrease) in investments, other (page B 5)—
British Columbia Resources Investment Corporation—
Conversion of the Corporation's $151,532,930 promissory note for
15,000,000 of the Corporation's common shares	
Gifting of 10,524,135 free shares to eligible British Columbia residents       (106,326,693)
Chef Ready Foods Ltd.—Provision for doubtful recoveries  (85,000)
South Peace Dehy-Producis Ltd.—Provision for doubtful recoveries  (554)
Balance of Capital Surplus Account at March 31,
Combined balance of surplus at March 31, 1980 (Exces
980	
; of assets over liabilities)..
(106,412,247fl
3.109,819,301
.3,419,208.1671
 PUBLIC ACCOUNTS 1979/80 B 9
SCHEDULES TO STATEMENT OF ASSETS AND LIABILITIES—Continued
SPECIAL PURPOSE FUNDS—ASSETS
Net increase
HH or (decrease)
'980 1979 during 1979
Cash and Investments                                                                $ $ $
Cash (in banks)               944,836 (2,849) 947,685
Funds held in the General Fund cash and short-term investment
accounts (page B 2)  155,476,906 49,028,775 106,448,131
Investments (at cost)—listed below  435,178,979 245,583,416 189,595,563
Total cash and Investments  591,600,721 294,609,342 296,991,379
Securities Held (listed at par value)
Short-term deposits with chartered banks, trust companies,
etc.—
Bank of British Columbia  131,650
Bank of Montreal m  46,869,370          42,674,882
Bank of Nova Scotia  44,284,406          39,293,510
Canadian Imperial Bank of Commerce  21,438,893          40,809,615
First Bank (Bank of Montreal)  2,449,028
First City Trust Company  2,000,000              —
Mercantile Bank of Canada  6,589,947              —
National Bank of Canada  4,700,000               —
Royal Bank of Canada  46,111,639               130,000
Toronto Dominion Bank  141,542,673          20,300,000
315,985,956        143,339,657
Other-
British Columbia Hydro and Power Authority parity
bonds'  8,141,000            9,852,700
British Columbia Railway Company parity bonds'  10,235,000           10,235,000
British Columbia Regional Hospital Districts Financing
Authority bonds'  22,000,000          22,000,000
British Columbia School Districts Capital Financing
Authority bonds'  59,092,000          60,443,000
Hydro Quebec notes2  20,000,000
435,453,956        245,870,357
Less excess of par value over cost  274,977               286,941
Total Securities, at cost, above  435,178,979        245,583,416
1 Province of British Columbia guarantee.
2 Province of Quebec guarantee.
 B 10
PROVINCE OF BRITISH COLUMBIA
SCHEDULES TO STATEMENT OF ASSETS AND LIABILITIES—Continued
SPECIAL PURPOSE FUNDS—ASSETS—Continued
Other Assets
NOTE—These assets are carrii
where written down to reflect re>
Crown Land Fund (pursuant to the Ministry of Lands. Parks
and Housing Act)
Accounts and advances receivable	
Advances to British Columbia Central Credit Union
(First Mortgage Program)	
Mortgages receivable—secured	
Real estate ^-™.„........ :«£# **
Investment in, and advances to
Housing Corporation of British Columbia—
Entire issued share capital of 1,355,084 common shares al cost	
Advances	
Provincial Rental Housing Corporation—
Entire issued share capital of three common
shares at cost	
Advances vr™™-,
British Columbia Housing Management Commission Advances	
1980
$
d at cost '
:overablc v
1979
s
Lottery Fund—working capital—
Advance to the Western Canada
Lottery Foundation..
Provincial Home Acquisition Fund—mortgage loans pursuant to the Provincial Home Acquisition Act and the
Leasehold and Conversion Mortgage Loan Act*	
Net increase
or (decrease)
during 1979/80
S
17,274,881
14,704.567
2.570.314
562,530
	
562,530
20,140,492
10,103.619
10,036,873
74,100,102
88,986,343
(14,886.241)
5,799,760
5,799,760
	
900,000
1.300.000
(400,000;
633,511
633,511
37,412,488
24,808,621
12,603,867
3,000,000
7.000,010
(4,000.010)
159,823,764
153,336,431
100,000
6,487,333
100,000
193,763,872
220,717,364
(26,953,492)
353,687,636
374,153,795
(20,466,159)
Summary of loan transactions during year (Provincial Home Acquisition Fund)—
Loans issued  17,209.091
Deposits refunded (net)  1.8091
17.210,90(9
Less—
Repayment of principal , .... 42,239,240
Statutory remissions , 211.487
Loans written off (uncollectable)  1.7)3.665
-   44,164.3921
Net decrease in book value of loans during year, as above  ....  (26.95.1.492)
■it
 PUBLIC ACCOUNTS 1979/80
B 11
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 B12
PROVINCE OF BRITISH COLUMBIA
SCHEDULES TO STATEMENT OF ASSETS AND LIABILITIES—Continued
SUPERANNUATION FUNDS—ASSETS
Cash and Investments
Funds held in the General Fund cash and short-term investment
accounts (page B 2)	
Investments (at lower of cost or par)—listed below (see note
below i.^.^1	
Total cash and Investments
Securities Held
Public Service Superannuation Fund—
Debt securities (listed at par value)—
Short-term deposits with chartered banks	
Province of British Columbia -.	
Province of Ontario	
Province of Quebec....,<.""...'.	
Province of Saskatchewan	
Government of Canada	
Manitoba Hydro-electric Commission (Province
of Manitoba guarantee) .^~TJZ..^JL,~.J»
Manitoba Telephone Systems (Province of Manitoba guarantee)	
Montreal Auto Route (Province of Quebec guarantee)    i.-	
New Brunswick Electric Power Commission
(Province of New Brunswick guarantee)	
Newfoundland and Labrador Hydro-electric Corporation (Province of Newfoundland guarantee) . .  *	
Newfoundland Municipalities Capital Financing
(Province of Newfoundland guarantee)	
Nova Scotia Power Corporation (Province of Nova
Scotia guarantee)..	
Ontario Hydro-electric Power Commission (Province of Ontario guarantee)	
Quebec Hydro-electric Commission (Province of
Quebec guarantee) .....
British Cdlumbia Educational Institutions Capital
Financing Authority1	
British Columbia Hydro and Power Authority1....
British Columbia Railway Company1	
British Columbia Regional Hospital Districts
Financing Authority1 ...
British Columbia School Districts Capital Financing Authority1	
British Columbia Steamship Company (1975)
Ltd.' *.&*....
British Columbia municipalities'	
British Columbia improvement districts'	
British Columbia school districts1	
Export Development Corporation2	
Less excess of par value over cost	
85,132,773
740,063,246
825.196.019
1979
S
18,708,159
670,842,507
8.870.335
38,419,394
115.157,990
127,407,790
1,030.000
1.030,000
1.501.000
1.501,000
9.286.000
8,342,000
33.284.000
28,719.000
312.000
312,000
70,000
70,000
-
250.000
1,595,000
1,595,000
723.000
700,000
5,000,000
5,000,000
2,347,000
2,325,000
40,476,000
40,376,000
5,051,000
4,983,000
1,025,000
_
376,385.150
303,531,000
89,306.000
43,989,000
10,000.000
10.000,000
18.982,800
18,701,500
2.900,000
3,400.000
3,725,585
4,925.728
11,788,800
12,143,500
1,032,100
1.491,400
—
7,437,575
739.848,760
666,649,887
15.746,909
12,185,034
724,101,851
654,464.853
or (decrease)
during 1979/80
S
66.424,614
69,220,739
689,550.666  135,645,353
Province of British Columbia guarantee.
Government of Canada guarantee.
NOTE—Investments are recorded at cost with the exception of long-ten
recorded at the lower of cost or par since premiums paid on these securitie:
i debt securities held by the superannuation funds
are written off at the time of purchase.
J
 PUBLIC ACCOUNTS 1979/80 B ,3
SCHEDULES TO STATEMENT OF ASSETS AND LIABILITIES—Continued
SUPERANNUATION FUNDS—ASSETS—Continued
1980 1979
Securities Held—Continued $ $
Public Service Superannuation Fund—Continued
Stocks (listed at cost)—
Bank of British Columbia, 51,055 shares  1,147,589 1,147,589
British Columbia Telephone Company, 1,215,844
common shares  13,575.779 13,575,779
Canadian Pacific Limited, 1,200 common shares 19,800 19,800
Imperial Oil Limited, 300 common shares  12,712 12,712
International Nickel Company of Canada Ltd., 450
common shares  14,344 14,344
Total securities (at lower of cost or par)         738,872,075 669,235,077
Members of the Legislative Assembly Superannuation
Account—
Debt securities (listed at par value)—
Short-term deposits with chartered banks	
British Columbia Hydro and Power Authority'....
British Columbia Railway Company1	
British Columbia School Districts Capital Financing Authority'	
British Columbia improvement districts'	
British Columbia school districts'	
Government of Canada	
Ontario Hydro-electric Power Commission2	
Province of Saskatchewan	
Less excess of par value over cost	
Total securities (at lower of cost or par)	
Total investments (at lower of cost or par),
above	
—
400,000
1,009,000
1.009.000
20,000
20,000
90,000
90,000
—
10.000
9,200
16.800
28,000
28,000
40,000
40,000
15,000
15,000
1,211,200
1,628,800
20,029
21,370
1,191,171
1,607,430
740,063,246
670,842,507
Province of British Columbia guarantee.
! Province of Ontario guarantee.
 B 14 PROVINCE OF BRITISH COLUMBIA
SCHEDULES TO STATEMENT OF ASSETS AND LIABILITIES—Continued
SUPERANNUATION FUNDS—SUMMARY OF TRANSACTIONS FOR THE YEARS ENDED
MARCH 31, 1980 and 1979
PUBLIC SERVICE SUPERANNUATION FUND
1980
Revenues and Credits $
Contributions—
Employees u*  46,303,857
Province of British Columbia          ™  59,860,776
Other employers ;— ^  r^ 11,164,708
Transfers from other plans and funds (net)  3,909,986
Transfers from Member's Account (below)' „... 711,656
Interest on investments   63,931,846
185,882,829
Expenditures and Charges
Superannuation allowances  34,198,437
Refunds—
Employees  8.727.191
Province of British Columbia *.  7,490,209
50,415,837
1
Net Increase in fund during year...,        135,466,992
Balance at credit of fund at beginning of year        687,917,655
Balance at credit of fund at end of year        823,384,647
1979
S
42,426,674
54,543,461
9,972.738
1.777.210
323.362
45.690,379
154,733.824
27,953,683
6,031,800
5,107,284
39,092,767
115,641,057
572,276,598
687,917,655
MEMBERS OF THE LEGISLATIVE ASSEMBLY SUPERANNUATION ACCOUNT
Revenues and Credits
Contributions—
Members               181,385 87,698
Province of British Columbia              568,354 163.958
Interest on investments...... '.               175.060 109.379
924,799 361,035
Expenditures and Charges
Transfer to Pubic Service Fund (above)'              711,656 323,362
Refund—Members „.^:„......l „  34,782      6,309
746,438 329.671
Net Increase in fund during year „._              178,361 31,364
Balance at credit of fund at beginning of year            1,633,011 1,601,647
Balance at credit of fund at end of year            1.811,372 1,633.011
Superannuation allowances to former Members of the Legislative Assembly are paid from the Public Service Superannuation Fund I
for purposes of administration. The capitalized values of the allowances are provided by transfer from the Members of the Legislative I
Assembly Account.
NOTE—For purposes of the Statement of Revenues and Expenditures (page AS) the two funds are combined; refunds are offset I
against receipts and transfers between the two funds are eliminated.
 PUBLIC ACCOUNTS 1979/80
SCHEDULES TO STATEMENT OF ASSETS AND LIABILITIES—Continued
TRUST FUNDS—ASSETS
1980
[Cash and Investments $
Cash in banks  6,391,036
nFunds held in the General Fund cash and short-term investment
accounts (page B 2)  80,052,328
Short-term deposits with chartered banks and trust companies ... 80,873,041
investments—direct or guaranteed securities of the Government
of Canada and the Provinces  847,828,887
[Total cash and Investments  1,015,145,292
B 15
1979
Net increase
or (decrease)
during 1979/80
<M§r-':
$
6,609,554
(218,518)
44,617,921
61,538,372
35,434,407
19,334,669
728,509,833
119,319,054
841,275,680
173,869,612
TRUST FUNDS—BALANCES
Trust Deposits
Bond redemption account (unclaimed bonds)	
Bond interest coupon account (unclaimed bond coupons)...
Cemetery Tax Account	
!     Companies in liquidation	
[    Courts	
|    Intestate estates	
[    Long term disability fund—Public Service	
Long term disability fund—Crown Corporations	
j    Official Committee	
I   Official Guardian	
j    Patients' accounts, Provincial institutions	
I    Miscellaneous	
Sinking Funds
I   British Columbia Buildings Corporation	
I   British Columbia Educational Institutions Capital Financing
Authority	
r   British Columbia Ferry Corporation	
British Columbia Hydro and Power Authority	
I   British Columbia Railway Company	
I   British Columbia Regional Hospital Districts Financing Authority	
I   British Columbia School Districts Capital Financing Authority	
Burnaby, District of	
■ Greater Vancouver Sewerage and Drainage District	
I   Queensborough Bridge account	
■ Sundry improvement districts	
jgher
■ Elderly Citizens Housing Fund	
I   Ferries Insurance Fund	
■ Land Registry Assurance Fund	
L  Travel Agents Assurance Fund	
|   Workers' Compensation Board, Accident Fund bank account
Total miscellaneous trust accounts	
7,525
7,525
—
2,984
3,284
(300)
87,175
85,737
1,438
458,874
455,787
3,087
35,228,635
28,206,990
7,021,645
21,786,756
17,599,848
4,186,908
10,335,222
3,724,381
6,610,841
2,283,435
678,413
1,605,022
32,855,355
22,890,119
9,965,236
8,087,984
6,722,683
1,365,301
454,285
375,202
79,083
709,807
47,449
662,358
112,298,037
80,797,418
31,500,619
3,317,512
1,281,568
2,035,944
974,772
121,089
853,683
20,698,377
27,778,759
(7,080,382)
411,141,419
348.834.604
62,306,815
118,431,893
100,076,128
18,355,765
70,087,999
52,987,325
17,100,674
240,938,748
192,957,349
47,981,399
6,999
780,510
(773,511)
22,451,440
19,979,917
2,471,523
991,799
1,247,984
(256,185)
5,599,919
5,991,644
(391,725)
894,640,877
752,036,877
142,604,000
1,556,462
1,473,967
82,495
5,309,773
4,751,785
557,988
874,040
840,938
33,102
390.630
262,914
127,716
75,473
1,111,781
(1,036,308)
8,206,378
8,441,385
(235,007)
1,015,145,292
841,275,680
173,869,612
kU
 T
5 PROVINCE OF BRITISH COLUMBIA
SCHEDULES TO STATEMENT OF ASSETS AND LIABILITIES—Continued
GUARANTEED DEBT
Debt of Municipalities, Other Local Governments, and Crown Agencies, Etc..
Guaranteed by the Province (net) as to Principal and interest
- 1980-
Less
1979^-
10,524,900
Gross Sinking Net Net I
Outstanding1 Funds- Outstanding Outstandi»
$ s s s $ I
Municipalities and other local governments—
(1) Guarantees authorized pursuant to the Public Schools
Act (principally funded)....   1,031,228,600
Less: held by British Columbia School Districts Capital Financing Authority    1,025,102,000 , fn&&&
°   6, 126,600
(2) Guarantees authorized pursuant to sec. 46, Regional
Hospital Districts Act      445,744.000
Less: held by British Columbia Regional
Hospital Districts
Financing Authority      445,744,000
(3) Guarantees authorized pursuant to sec. 3,
Municipalities Assistance Act (principally
serials) „.. '.\.z„ M..,k.;,(u».
(4) Guarantees authorized pursuant to sec. 12,
Improvement Districts Assistance Loan Act;
Debentures (principally serials) ....:™.,.«
(5) Greater Vancouver Sewerage and Drainage
District debentures (some serials)....;,...,-....
Subtotal, municipalities and local
governments....j;.-.	
Crown agencies*—
(6) Guarantees authorized pursuant to sec. 8,
British Columbia Educational Institutions
Capital    Financing     Authority
Act—debentures—funded  59,831,000 976.910 58.854,090       25.167.95
(7) Guarantees authorized pursuant to sec. 46,
British Columbia Hydro and Power Authority Act, 1964 —
Bonds and debentures—funded ..     5,690,331,182        419.730,332     5,270.600,850 4,787.581,9;
Parity bonds—unfunded.^.  25,000,000 25.000,000       50,0™
(8) Guarantees authorized pursuant to sec. 17,
British Columbia Railway Company Construction Loan Act5—
Bonds and debentures—funded         822,693,000        125,197,761        697,495,239     630.037M
Notes—unfunded  30.000,000 30,000,000       20.000,0 i
28,268,040
—
28,268.040
32,0
2,48
25,451,100
6,024.211
19,426,889
20.072,13
19,795,000
19.783,325
11,675
53,833,204
2.08ljjB
79,640,740
25,807,536
64.690,57
-id
 PUBLIC ACCOUNTS 1979/80 B ,?
SCHEDULES TO STATEMENT OF ASSETS AND LIABILITIES—Continued
GUARANTEED DEBT—Continued
1980
— 1979 —
Less
Gross
Sinking
Funds-
Net
Outstanding1
Outstanding
Outstanding
■ Crown agencies4—Continued                                                $                         $                         $                      $
(9) Guarantees authorized pursuant to sec. 28,
British Columbia Ferry Corporation Act,—
bonds and debentures—funded  15,463,000 15,463,000   	
(10) Guarantees authorized pursuant to sec. 9,
British Columbia School Districts Capital
Financing Authority Act,—debentures—principally funded       1,025,102,000        247,775,878        777,326,122     741,349,191
(11) Guarantees authorized pursuant to sec. 9,
British Columbia Regional Hospital Districts
Financing Authority Act,—debentures—funded  472,244,000 72,003,338 400,240,662      333,984,536
(12) Guarantees authorized pursuant to sec. 8,
British Columbia Cellulose Company Act,
1973 {U.S. funds)  24,000,000 24,000,000        30,500,000
(13) Guarantees authorized pursuant to sec. 4 A,
Ministry of Environment Act re B.C.
Steamship Company (1975) Ltd  2,900,000 — 2,900,000 3,400,000
(14) Guarantees authorized pursuant to sec. 12,
British Columbia Buildings Corporation
Act, 1976—
Debentures—funded  86,386,000 3,382,254 83,003,746        66,777,132
Notes—unfunded  46,000,000 — 46,000,000       20,000,000
[ (15) Guarantees authorized pursuant to sec. 14,
Development Corporation of British Columbia Act, 1974—notes  29,000,000 29,000,000        25,600,000
Subtotal, Crown agencies....      8,328,950,182 884,529,473     7,444,420,709  6,734,398,655
Resources enterprises—
(16) Guarantees authorized pursuant to sec. 3,
Farm Products Industry Improvement Act,
1973, 2nd Sess .„.....> 7,293,889 —
|    (17) Guarantees authorized pursuant to sec. 3,
Agricultural Credit Act, 1973, 2nd Sess. ... 3,718,456 ~
f     (18) Guarantees authorized pursuant to sec. 4(3),
Ministry of Economic Development Act.... 45,080 —
7,293,889
8,252,592
3,718,456
3,604,669
45,080
198,400
Subtotal, resource enterprises 11,057,425 11,057,425       12,055,661
Grand total, all guaranteed
debt       8,419,648,347 910,337,009     7,509,311,338   6,811,144,886
Less: Investments held by
General    and   Special
Purpose Funds6  214,150,500 214,150,500      165,530,700
Net total, all guaranteed debt     8,205,497,847        910,337,009     7,295,160,838  6,645,614,186
1 Except in the case of the British Columbia Hydro and Power Authority where debt payable in United States dollars is translated to Canadian
Collars at the rates of exchange prevailing at the date the debt was incurred, debt payable in United States dollars is recorded at par. Translation of die
debt payable in United States dollars at the rate of exchange as at March 31,1980, would increase (he total gross debt outstanding by approximately
S293 million.
2 Sinking funds comprise cash and investments recorded at par value plus accrued interest except for Item (7) recorded at book value plus cash
and accrued interest and Item (9) shown at an adjusted value equivalent to the debt outstanding (book value plus accrued interest equals
■20,905,651). Translation of securities payable in United States funds, including accrued interest, at the rate of exchange as at March 31, 1980,
would increase the total value of sinking funds by approximately $16.3 million.
3 Repayable serially, issued prior to the formation of the School Districts Capital Financing Authority.
I 4 See Section F, for details on maturity dates, interest rates, and redemption features of these Crown Agencies.
I sSee Notes to Financial Statements, page All, British Columbia Railway Company.
I 6 See pages B 2 and B 9 for the breakdown of investments held by the General and Special Purpose Funds.
1 NOTE—See Notes to Financial Statements, page All, Guaranteed Debt.
Ua
 1
PROVINCE OF BRITISH COLUMBIA
i
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Q
 PUBLIC ACCOUNTS 1979/80
SECTION C
SCHEDULES OF GENERAL FUND REVENUE AND EXPENDITURE
CONTENTS
Revenue for the fiscal year ended March 31, 1980 — Details by source  C
Expenditure for the fiscal year ended March 31, 1980 —
Budgetary expenditures and appropriations by ministries —
Legislation   fj
Auditor General   C
Ombudsman  C
Executive Council   C
Min
sMini
Min
Min
Min
Min
Min
Min
Min
Min
Min
Min
Min
Min
Min
Min
Min
Min
Min
Min
.stry of Agriculture  C
stry of Attorney General  C
stry of Consumer and Corporate Affairs   C   5
Page
2
listry of Deregulation  C   5
listry of Economic Development  C   6
listry of Education, Science and Technology   C   6
istry of Energy, Mines and Petroleum Resources   C   6
listry of Environment  C   7
listry of Finance   C   7
listry of Forests   C   8
listry of Health   C   8
listry of Human Resources  C   8
listry of Labour   C   9
listry of Lands, Parks and Housing  C   9
listry of Municipal Affairs   C   9
tistry of Provincial Secretary and Government Services   C 10
listry of Tourism and Small Business Development  C 10
dstry of Transportation, Communications and Highways   C 11
listry of Intergovernmental Relations   C 11
dstry of Universities, Science and Communications   C 11
Nonbudgetary expenditure  C 11
Expenditure (Revenue Surplus Appropriations)  C 12
I '
 C 2 PROVINCE OF BRITISH COLUMBIA
DETAILS OF REVENUE FOR THE FISCAL YEAR ENDED MARCH 31,1980
Estimated                                              SOURCE Received
%                                                                                                                        $ S                     S
TAXATION REVENUE
I.NI.000.000 Personal income .... 1,215,963.618
376.000.000 Corporation income .... 434,676,109
S8S.000.000 Social services .... 630.280,209
184.000.000 Gasoline ... 191.829.81S
24,000.000 Motive-fuel use 25.762,109
2.000.000 Fuel oil 2,197.075
66.000,000 Cigarette and tobacco .... 66,837,073
42,000,000 Corporation capital .... 46,802.306
20.000,000 Property .... 21,510.276
15.000.000 Insurance premiums  15,795.129
12,000.000 Hotel and motel room .... 12.306.581
10.000.000 Pari mumel betting .... 8.443,861
1.000,000 Succession and gift  1.464,726
2.478.000.000 Total taxation revenue  2,673.868.887
NATURAL RESOURCE REVENUE
Minerals —
Petroleum and natural gas —
170.000,000 British Columbia Petroleum Corporation  320.825.000
120,000,000 Permits and fees 229,784,585
41.000.000 Petroleum and natural gas royalties  48.055.392
16.000.000       Mining tax  J.U    20.178.901
9.600.000       Mineral resource tax       27,916,997
9.300.000       Mineral land tax :....':     9.869.834
4.000.000 .     Coal, minerals, and metals royalties ,..£—.3—      4.717.673
4.600.000       Miscellaneous mining receipts      6.059.189
374,500,000
Lands and forests —
40.000.000       Logging tax „..L..ZJ'..~ l~£   44.054,140
164.000.000       Timber sales' :..  538.642.080-
12.000.000       Timber royalties      15.014,550
5,500.000       Land leases, tenuis and fees  '.:..'.'.'.     9.841.518
1,500.000       Miscellaneous lands and forest receipts ...........I,     1.814.362
223.000.000 609.366,650
Water resources —
15.000.000       Water rentals and recording fees  ;,.....  14.994.374
6.000.000    Wildlife Act — fees and licences  6,267.798
618.500.000 Total natural resource revenue   1.298.036.393
OTHER REVENUE
Sales and service fees —
Land sales  4.164.633
Motor-vehicle lien and search fees   3.882,880
Medicare services recoveries ,„-: 5.681,409
Ferry revenue   2,504,748
Ambulance service  2.600,175
Forest scaling fees   8,519,501
Land clearing receipts  2,305,259
Land Registry fees   24,081<433
Sheriffs* fees ..*....„  1.123.500
Publications Service Branch  866,538
Receipts from Beautiful British Columbia Magazine  1.650.988
Miscellaneous parks receipts  1.676,519
Miscellaneous sales and services  6,190,211
1 Timber sales are reported net of allowances of $34,209.116 made to operators for expenses
reforestation, etc.. on Crown land.
J
 PUBLIC ACCOUNTS 1979/80
DETAILS OF REVENUE FOR THE FISCAL YEAR ENDED MARCH 31, 1980—Continued
Estimated SOURCE Received
OTHER REVENUE—Continued
Licences and permits —
71,000,000       Motor-vehicle licences and permits   67,927,334
4.500,000       Companies Branch   5,155,875
2,200,000       Electrical energy inspection fees   2,413,254
1,800,000       Fire Marshal Act— fees, etc  1.941,468
2.150,000       Law stamps  r.i  2,196.492
8.100,000       Liquor Licensing Branch — permits and fees  9,487,304
1,800,000       Probate fees  )  1,396,005
1,540,000       Camp-site permits and park use   1,578,852
4.910,000       Miscellaneous licences and permits   5,486,100
■8.000.000 97,582,684
12,000,000    Fines and penalties   12,807.290
52,000,000    Interest from investments   84,424,627
Miscellaneous —
Institutional maintenance receipts —
7,100,000           Maintenance of children    8.341,072
3,500,000           Other maintenance receipts   3,948,959
Miscellaneous revenue —
4,400,000           Insurance claim receipts  5,065,695
4,800,000           Superannuation Branch — cost of recoveries   8,676,145
1,400.000           Glendale laundry receipts  —
15,250,000           Other miscellaneous revenue   16,987,427
36,450.000 43.019.298
263.450.000 Total other revenue   303,081,693
CONTRIBUTIONS FROM GOVERNMENT
ENTERPRISES
215,000.000    Liquor Distribution Branch — net profit   224,073,996
British Columbia Buildings Corporation—
10.000,000       Dividends   10.000.000
10.000.000       Repayment of capital advances  10.000.000
— British Columbia Systems Corporation—net profit  237,000
235,000,000  ' Total contributions from Government enterprises
CONTRIBUTIONS FROM OTHER GOVERNMENTS
Canada —
600,000.000       Established programs financing  593.409,000
242,000,000       Canada assistance plan  254,873,813
Other shared-cost programs —
37,000,000 Adult occupational training     27,700,308
4,700,000 Water planning and management       5,529,908
20,000.000 Economic development      14,428,477
9,900,000 Transportation and highways     10,942,317
31.300,000 Other federal payments     37,073,079
944,900,000 943.956,902
300,000    Percentage of power corporation tax   924,195
2.100,000    Statutory subsidies   2.116,848
947,300.000 Subtotal, Canada   946,997.945
25.200,000    Municipal share of joint-service programs   28,861,534
— Other Provinces   176,110
Total contributions from other Governments
Total budgetary revenue 	
NONBUDGETARY
Recovery of unearned premium reserve from I.C.B.C  2,810,368
Recovery of advances to B.C. Assessment Authority  2,500,000
Sale of assets of Surrey Farm Products Ltd. (formerly Panco
Poultry Ltd.)  14,800.000
Total revenue
 C 4 PROVINCE OF BRITISH COLUMBIA
EXPENDITURE FOR THE FISCAL YEAR ENDED MARCH 31,1980
SUMMARY SHOWING EXPENDITURE COMPARED WITH MAIN ESTIMATES AND OTHER AUTHORIZATIONS
Expenditure
N0 Main over (under)              Other
of"                                       SERVICE                                                  Total estimates main                    authoring                                                                                           expenditure voted estimates               gallons
Legislation                                   s $ $                    $
1 Legislation              4,305.516 4.307.865 (2.349)
2 Crown Corporation Reporting Committee                 356.794 405.300 (48,506)
4,662.310 4,713,165 (50,855)
Recruitment savings  51,160 51.160
4,662,310 4,662,005 305
Auditor General
3 Auditor General -....,           1,692,150 2.466.906 (774.756)
4 Building occupancy charges                  110.549 266.369 (155,820)
1.802,699 2,733.275 (930,576)
Recruitment savings  192,670 192.670
1,802,699 2,540,605 (737,906)
Ombudsman
5 Ombudsman                 277,676 300,000 (22,324)
Executive Council
6 Premier's office                 245.036 245,047 (11)
7 Executive Council                 524.758 535.833 (11.075)
769.794 780.880 (11,086)
Recruitment savings  54,446 54,446
769,794 726,434 43,360.
Ministry of Agriculture
8 Minister's office                   78,910 109.787 (30.877)
9 Deputy Minister's office              1,118,348 1.183.780 (65.432)
10 General administration             1,353,354 1,375.366 (22,012)
11 Production services              4,135.603 4,269,593 (133.990)
12 Marketing services                 604.218 604,476 (258)
13 Financial services _            37.560.548 39,726,088 (2.165,540)
14 Information services                 186.997 188.670 (1.673)
15 Specialist and regulatory services              4.117.012 4.431,184 (314.172)
16 Milk Board                225.187 225,985 (798)
17 Building occupancy charges              3.143.466 3.676.000 (532.534)
18 Computer and consulting charges                 407,072 444.862 (3W90)
Statutory—
Homed Cattle Purchasing Act (R.S.B.C.
1960. Chap. 176. Sec. 8)—Livestock Improvement                   16,092 16.092 16.092
British Columbia Crop Insurance Act (1966,
Chap. 4, Sec. 5)—Contribution to
Program—Recoverable from Federal
Government                     1,742,399 1.742.399 1,742.399
54,689.206 56,235.791 (1.546,585)          1,758.491
Recruitment savings  1.002,645 1.002,645
54,689,206 55,233,146 (543^40)          1,758,491
Ministry of Attorney General
19 Minister's office                                    143,500 145,623 (2.123)
20 Administration and support                                       4.508.319 4,118.780 389,539
Supplement—Special Warrant No. 27  432,000
21 Court services                        31,676,071 30,007.013 1,669,058
Supplement—Special Warrant No. 27  1,500,000
22 Criminal Justice Division                   9,823,310 8.082.746 1,740,564
Supplement—Special Warrant No. 27  1.000,000
23 Police services                       39,946,367 38,641.433 1,304,934
Supplement—Special Warrant No. 27  2.000.000
24 Corrections            56,432.801 56,487,836 (55.035)
25 Legal Services Commission                                     11.346,008 10.014,770 1.331,238
Statutory—Legal Services Society Act (1979.
Chap. 15. Sec. 20) 1.331.238
26 Justice Development Commission                              793.592 858.317 (64.725)
over (under)
expenditures
(2.349)
(48.506)
(50.855)
51.160
(774.756)
(155,820)
(930,576)
192.670
(737,906)
(22324)
(11)
(11.075) i
(11.086) i
54.446
43,360
(30.877)
(65.432)
(22,012)
(133,990)
(258)
(2.165.540)
(1.673)
(314.172)
(798)1
(532,534)1
(37.790)
(3.305.076) j
1.002.645
(2,302,431)1
(2.123)
(42.461)
169.058 1
740.5641
(695.066) I
(55.035)
 PUBLIC ACCOUNTS 1979/80
C5
EXPENDITURE FOR THE YEAR ENDED MARCH 31, 1980—Continued
of SERVICE
vote
Ministry of Attorney General
—Continued
27 Legal Services to Government	
Supplement—Special Warrant No. 27	
28 Superior and County Court	
Supplement—Special Warrant No. 27	
29 Provincial Court	
Supplement—Special Warrant No. 27	
30 Coroners	
Supplement—Special Warrant No. 27	
31 British Columbia Parole Board	
Supplement—Special Warrant No. 27	
32 Law Reform Commission	
33 Criminal Injuries Compensation Act	
Supplement—Special Warrant No. 27	
Statutory—Criminal Injuries Compensation
Act (1972, Chap. 17, Sec. 2 (5))	
34 Public Trustee	
Supplement—Special Warrant No. 27	
35 Fire Marshal	
Supplement—Special Warrant No. 27	
36 British Columbia Racing Commission	
Supplement—Special Warrant No. 27	
37 Film classification	
38 Land Registry Program	
39 Order in Council Patients* Review Board	
40 Building occupancy charges	
41 Computer and consulting charges	
.   Statutory—
Police Act (1974, Chap. 64, Sec. 7 (4))
Esquimalt Police Study	
Delta Police Investigation	
Study of Policing Costs in R.C.M.P.
Policed Areas	
Provincial Court Act (1975, Chap. 57, Sec.
40 <4»
Separation Allowance for Provincial Court
Judge 	
Recruitment savings	
Ministry of Consumer and
Corporate Affairs
42 Minister's office	
43 Executive and administration	
44 Consumer affairs	
i. 45 Corporate affairs	
1 46 Rentalsman '..
Supplement—Special Warrant No. 13	
47 Liquor Control and Licensing Branch	
48 Corporate and Financial Services Commission
j 49   Auditors' Certification Board	
l 50   Building occupancy charges	
L 51   Computer and consulting charges	
Recruitment savings .V
j*   Ministry of Deregulation
t52   Minister's office	
153 General administration	
154 Provincial Capital Commission	
55   Building occupancy charges ....:..■	
Statutory—Provincial Capital Commission Act
(1956. Chap. 57, Sec. 11) Crystal Gardens
Restoration	
Recruitment savings	
Expenditure
over (under)
Other
estimates
main
authori
voted
estimates
zations'
expenditures
$
$
$
s
S
4,926.641
3,917,204
1.009,437
500,000
509.437
1.194,042
1,127,114
66,928
130,000
5.563,910
5,698,478
(134,568)
100,000
(234,568)
2,227,373
1,072,456
1.154,917
750.000
404,917
93,827
67,225
26.602
85,000
(58,398)
(26,804)
259,386
286,190
(26.804)
1,926.658
1.255,000
671,658
650,000
21,658
1.544,322
1,569.882
(25.560)
100.000
(125,560,
1,177.212
1,239,425
(62,213)
50,000
(112,213)
872,258
455,990
416.268
450,000
(33.732)
106,711
125,362
(18.651)
(18.6M)
5.980,330
6,172.021
(191,691)
(191.691)
69,729
83.692
(13.963)
(13.963)
31,588,436
32.204.000
(615,564)
(615.564)
1,561,313
1.667.623
(106,310)
(106.310)
1,621
1,621
1,621
44.029
44,029
44.029
lUkq
213,838,040
205.298.180
8,539.860
9.175.820
(635,960)
8,731.120
8,731,120
8.731.120
213,838,040
196,567,060
17,270,980
9,175,820
8,095,160
121,425
133,005
(11.580)
(11.580)
534,217
586,979
(52.762)
(52.762)
2,408,787
2,736,650
(327,863)
(327.863)
4,108,572
4.159,986
(51.414)
(51.414)
2,111.332
1,968,397
142,935
143.860
(925)
1,126,725
1,241,997
(115,272)
(115.272)
36.743
68.500
(31.757)
(31.757)
1.633
3,000
(1,367)
(1,367)
1.360.598
1,495,000
(134.402)
(134,402)
1.132,033
1,132,038
(5)
(5)
12.942,065
13,525,552
(583.487)
143.860
(727,347)
820,249
820.249
820,249
12,942,065
12,705,303
236,762
143,860
92,902
37,016
89.634
(52.618)
(52,618)
606,564
824.041
(217.477)
(217,477)
631,637
704.048
(72,411)
(72.411)
58.860
90.000
(31,140)
(31,140)
250,000
250.000
250,000
-
1.584.077
1.707.723
(123.646)
250.000
(373,646)
49,296
49.296
49,296
1,584,077
1,658,427
(74,350)
250,000
,(324,350)
 C6
PROVINCE OF BRITISH COLUMBIA
EXPENDITURE FOR THE YEAR ENDED MARCH 31,1980—Continued
No.
Mai
SERVICE Total estimates
role expenditure voted
Ministry of Economic Development S 5
56 Minister's office  117.598 164,683
57 Administration                      7.717.877 7,265.357
Supplement—Special Warrant No. 51	
58 Grants .„:.  5.581,000 5.581.000
59 Federal-Provincial Shared-Cost Programs  23.338.767 21.500,000
Supplement—Special Warrant No. 54 ^.t...
60 Building occupancy charges  657,523 684.000
61 Computer ana consulting charges  506,681 1,073,000
Special Warrants—
No. 14—District of Mission Industrial Park 385,105
No. 25—Bums Lake Native Development
Corporation  360.000
38.664.551 36.268.040
Recruitment savings  316,316
38,664,551 35.951,724
Ministry of Education, Science
and Technology
62 Minister's office                      116,822 119.071
63 Ministry services  4,958.641 5,851.474
64 Public schools education  613,323.595 614.849,031
Supplement—Special Warrant No. 31	
65 Post-secondary education—universities  232.120.199 232.780.581
66 Science and technology  476.420 656.100
67 Post-secondary education—colleges and pro
vincial institutes  200.864.811 200.697.634
Supplement—Special Warrant No. 1 	
68 Student Aid Programs   12,926,691 11.831.130
Supplement—Special Warrant No. 63	
69 Teachers'Pensions Fund  48.942,439 40.470.000
Statutory—Teachers' Pension Act (1961,
Chap. 62. Sec. 8 (7))	
70 Metric conversion  265,117 352,942
71 Advances re rural school taxes—net  1,724,659 10
Statutory—Public Schools Act (R.S.B.C.
1960. Chap. 319. Sec. 197 (10))	
72 Independent schools    9,656,835 9.185.749
Supplement—Special Warrant No. 18	
73 Building occupancy charges  2,708,687 3,976,000
74 Computer and consulting charges —oATi       1.297.984 1.365.000
Special Warrants—
No. 5—Canada-B.C. Co-op. Education
Projects—Surrey  11,050
No. 6—Canada-B.C. Co-op. Education
Projects—Universities of Victoria and
British Columbia toI'a 44,700
1.129.438.650      1,122.134.722
Recruitment savings  1,177,405
1,129,438,650      1,120,957,317
Ministry of Energy, Mines and
Petroleum Resources
75 Minister's office 115,368 91.533
Supplement—Special Warrant No. 50	
76 General administration	
Supplement—Special Warrant No. 45 ..'
77 British Columbia Energy Commission	
Supplement—Special Warrant Nos. 11 and 49
78 Mineral Resources Branch	
79 Petroleum Resources Branch	
80 Grants and Subsidies Program	
81 Mineral Road Program «....„..
Supplement—Special Warrant Nos. 10 arid 32
82 Prospectors' Assistance Program	
83 Mineral Research Program	
84 Mineral Data Program	
85 Mineral Employment Program	
86 Energy Resource Evaluation Program	
87 Building occupancy charges	
88 Computer and consulting charges	
Recruitment savings	
(47.085)
452,520
(26,477)
(566.319)
385,105
360.000
2.396.511
316,316
(892
(1.525
(660
(179
167
1.095
8.47:
249)
833)
.436)
382)
680)
177
561
,439
825)
649
(1.267
(67
,313)
.016)
$
487.500
3.000.000
385,105
387.500
180.000
981.449
1.724,649
490.721
7,303.928 11,960,549
1,177,405
11,960,549
Net
aver (uoderfl
.'xpcndnurcs
$
(47.085)3
(34.980) j
(1.161.233) 1
(26.477) j
(566.319) j
(27.500)1
(1.863,S94|
316.316]
11.547,278)
(2.2491
(892,8331
(1.580,977]
(660.382)
(179.680!
(12.823)
114.112
(87.825)
(19.635!
(1.267.3I3J
(67.016
(4.656,621
1.177.403
(3.479,216
22.000
1.835 |i
1.474,157
1.321.106
153,051
139.000
14.051 11
3.489,045
2.123.499
1.365.546
1.980.000
1614.454)
4,599,545
4,651.457
(51,912)
151.912)
1.446.424
1.502.161
(55,737)
155.757)
586,000
588.500
(2.5001
(2.500). i
848.924
700.000
148,924
200.000
(51.076)
247,040
277.919
(30.879)
1.10.879)
59,152
63.600
(4,448)
I4.448H 1
262.694
399,123
(136.429)
1156.429)
32,490
60.000
(27410)
(27.510)
443.246
551,225
(107.979)
(107.979)
1.057.133
1.225.000
(167.867)
1167.867)
362.784
352,960
9.824
9.824 1
15.024.002
13.908.083
1.115.919
2.341.000
(1.225.081); 1
675.604
675.604
675.6041
15,024,002
13,232,479
1.791,523
2.341.000
(549,47711
ii
 PUBLIC ACCOUNTS 1979/80
EXPENDITURE FOR THE YEAR ENDED MARCH 31,1980—Continued
„
SERVICE
Ministry of Environment
Minister's office	
General administration	
Supplement—Special Warrant Nos. 4 and 33
Resource and environment management	
Supplement—Special Warrant Nos. 8, 33 and
46	
Environment and Land Use Committee Secretariat 	
Provincial Agricultural Land Commission	
Provincial Emergency Program	
Salmonid Enhancement Program	
Supplement—Special Warrant No. 33	
Flood Relief Act	
Statutory—Rood Relief Act (1948, 2nd Sess.
Chap. l.Sec. 3)
Terrace Flood Costs	
Southwest Region Flood Costs	
Creston Valley Wildlife Management	
Building occupancy charges	
Computer and consulting charges	
Statutory—
Agricultural Land Commission Act (1973,
Chap. 46, Sec. 21)—Agricultural Land
Reserves 	
Pollution Control Act (1967, Chap. 34, Sec.
26 (3))—Salmon Arm Gasoline Spill	
Recruitment savings >*■-•■	
Ministry of Finance
Minister's office .j.r.j  .,
Administrative and support services	
Office of the Comptroller-Genera!	
Supplement—Special Warrant No. 7	
Computer and consulting services	
Supplement—Special Warrant No. 56	
Purchasing Commission	
Taxation administration	
Assessment Act Appeal Boards	
Supplement—Special Warrant No. 34	
Government agencies	
Supplement—Special Warrant No. 35	
Interest on public debt	
Grants, contributions and subsidies	
Supplement—Special Warrant No. 9	
Interest on deposits	
Statutory—
l Official Guardian Act (R.S.B.C.  1960,
Chap. 268, Sec. 19(1))	
I Patients' Estate Act (1962, Chap. 44, Sec.
27(3))...|;Ml..,;..;.J.	
Supreme Court Act (R.S.B.C. 1960. Chap.
374, Sec. 33) ^a,...	
British Columbia Resources Investment
Corporation—free share distribution	
Incidentals	
Supplement—Special Warrant No. 36	
jAdvances under various statutes	
Salary contingencies (all Ministries)	
[Supplement—Special Warrant No. 37	
[Treasury Board	
^Building occupancy charges	
Statutory—
K,£row'n Proceedings Act (1974, Chap. 24,
Sec. 13 (4))—Judgments against the
L    Crown	
t Systems Act (1977, Chap. 45, Sec.
I 12)—Accrued employee benefits assumed
'     by Corporation	
Recruitment savings	
Tolal
expenditure
$
160,934
2,689,408
Main
voted
$
164.938
2.444,356
Expenditure
over (under)
$
(4,004)
245,052
Other
$
Net
over {under)
expenditures
$
(4,004)
48,850,637
47,568.812
1,281,825
285,500
1,991,000
(40,448)
(709,175)
1,086.385
730,722
1,533,747
2,021,242
1.245.394
742,047
1,577,716
2.000,000
(159.009)
(11,325)
(43,969)
21,242
(159,009)
(11.325)
(43.969)
6,245,205
131,265
5.862,083
1,767,172
112,697
1,433
131,468
5.867,000
1,768,045
6,245,195
(203)
(4,917)
(873)
112,697
1,433
50,000
4,592,137
1,653,058
112.697
1,433
63,509.786        7.683.144 8,685,825
2,859,531 2.859,531
107,558.545
1.972,270
21.931,178
1.972.270
129,489,723 105,586,275      23,903,448 29,932,465
(28.758)
(203)
(4,917)
(873)
(1.002,681)
2,859,531
71,192,930
60,650,255
10,542,675
8,685,825
1,856,850
113,380
109,825
3,555
3,555
1,812,561
1,824,174
(11.613)
(11.613)
4,019,824
4,135,766
(115,942)
214,000
(329,942)
8,278,216
8,032,953
245.263
738,567
(493.304)
1.679,587
1,698,648
(19,061)
(19,061)
5,039,661
5,074,404
(34.743)
(34,743)
962,657
579,000
383,657
299,000
84,657
5,981,430
5,844,261
137,169
202,500
(65.331)
21,681,023    .
21,740.000
(58.977)
(58.97-7)
11,621,515
16,585.000
(4,963,485)
540,000
(5,503.485)
8,759,964
5,500,000
3,259.964
325,749
1,684,798
1,259.417
(10.000)
12,317,047
12,000.000
317,047
317,047
2,728,335
2.557,473
170,862
175,000
(4.138)
11,761
250,000
(238,239)
(238.239)
40,208,643
17,000,000
23.208.643
24,000.000
(791.357)
871.490
1.058,041
(186,551)
(186,551)
2,909,195
3,569,000
(659,805)
(659,805)
J98.873
298,873
298,873
-
194,561
194,561
194,561
—
(8,001,287)
1.972,270
(6,029,017)
 C8
PROVINCE OF BRITISH COLUMBIA
EXPENDITURE FOR THE YEAR ENDED MARCH 31,1980—Continued
Expenditure
No. Maht              over (under)             Oihcr
o(                                     SERVICE Tolal                      estimates                    main                   authori-
voie expenditure                  voted                  estimates               rations'
Ministry of Forests %                       S                     S                    S
117 Minister's office    121.250               115.544              5.706
Supplement—Special Warrant No. 59  10.000
118 Ministry administration ,   .       1.714.605 1.891.613          (177.008)
119 Support Services Program  4.283.093           4.756.140         (473.047)
120 Forestry  69.010.558           49.223.041       19,787,517
Statutory— Forest Act (1978. Chapter 23. Sec.
124 (4))—Fire Suppression  20,184.150
121 Timber and Range Management Program  38.101.054           38.961.722          (860.668)
Supplement—Special Warrant Nos. 15 and 19 663,430
122 Field (Operations Program  18.849.160           19.553,036          (703,876)
123 Reservoir clearing  21.603                      10            21,593
Statutory—Revenue Act (R.S.B.C.  1960.
Chap. 341. Sec. 55 (3))  21.593
124 Implementation or new legislation  4,377.864             5,000,000          (622,136)
Supplement—Special Warrant No. 20  4.500,000
125 Intensified Forestry Program  9.758,374            5,000,000        4,758.374
Statutory—Financial Control Act (R.S.B.C.
I960. Chap. 22. Sec. 20)  4,758.374
126 Building occupancy charges  3,218,689            3.899.000          (680.311)
127 Computer and consulting charges  2.383.377            2,405.069           (21,692)
151,839,627 130,805,175      21,034.452 30.137,547
Recruitment savings  5.989.367        5.989.367
151,839,627 124,815,808      27,023,819 30,137,547
Ministry of Health
128 Minister's office 174.320                144.082             30.238
Supplement—Special Warrant No. 60  25.000
129 Administration and support services 21.498.916          21.327.012           171.904
Supplement—Special Warrant No. 62  800.000
130 Preventive and special community services 33.691.485           35.539.703       (1,848.218)
131 Direct care community services  194.684,730         180,777,352      13,907.378
Supplement—Special Warrant Nos. 38 and 52 17.726,000
132 Menial health services  •**     16.803.417 18.129.440       (1.326.023)
133 Hospital Programs  700.643.828         649.178.588      51.465.240
Supplement—Special Warrant No. 29  51.284.000
134 Medical Services Commission  289.000.000         245.300.000      43.700.000
Statutory—Medical Services Act (1967. Chap.
24. Sec. 11)  43.700.000
135 Emergency Health Services Commission 26.163.570          26.050.883           112,687
Supplement—Special Warrant No. 61  2.377,000
136 Forensic Psychiatric Services Commission  4.213.117             4.285.498            (72.381)
137 Alcohol and Drug Commission  12.330.546           12.330.546
138 Building occupancy charges  26.221.233           28.638.000       (2,416.767)
139 Computer and consulting charges  2.904.400            2.154.000           750.400
Supplement—Special Warrant No. 57  732,628
Statutory—Retugee Settlement Program of
British Columbia Act (1979. Chap. 27,
Sec. 5)  325.294                                       325.294             325,294
1,328,654,856      1,223,855.104     104,799,752       116,969.922
Recruitment savings....  10.428,342       10.428,342
1,328,654,856      1,213,426,762     115,228,094       116.969,922
Ministry of Human Resources
140 Minister's office 203.193               206.837              (3,644)
141 Administration and community services   . 60.553.964          61.124.258          (570,294)
142 Services for families and children 66.745.589         75,209.741       (8,464,152)
143 Health services  59.263,779           52.573,173        6.690.606
Supplement—Special Warrant No. 55  9.000.000
144 Community projects  24.888.172           26.428.642       (1,540.470)
145 GAIN Programs  351.856.319         351,505.000           351,319
146 Special programs for the retarded  43,010,486           43,663,249          (652,763)
147 Shelter Aid for Elderly Renters and Renters'
Tax Credit 23.112,270          23.834.311          (722.041)
148 Building occupancy charges  16,209.145           19.103,359       (2.894,214)
149 Computer and consulting charges  3,004,658            3,015,000           (10.342)
648.847.575 656.663.570       (7,815,995) 9.000.000
Recruitment savings  8.166.849        8.166,849
648.847375 648,496,721 350,854 9,000.000
net (under)!
l.pendiuiies
14.294)
(177.008)!
(473.0471
(1.524.099
(703.876):
(5.122,136)
(680.311):
(21.692)!
(9.103,099
5.989.167
(3,113,729
(628.096)1
(1.848.218)1
(.1.818.622)1
(1.326.091
.264.3131!
(72.181)
(2.416.767)
I7.772JJ
(12.170.170)
10.428.342
ll.74l.828)
1.1.644)
1570.299
18.464.1521
(2.309.394)1
(1.540.470)
351.319 i
(652.763)
(722.041)1
(2.894.214)1
(10.342).
(16.815.995:»
8.166.849-
(8,649,1$ i
J
 PUBLIC ACCOUNTS 1979/80
C9
EXPENDITURE FOR THE YEAR ENDED MARCH 31,1980-Continued
of
150
151
I 152
153
M54
155
156
157
B62
163
1164
166
167
168
170
171
172
173
174
175
176
SERVICE
Ministry of Labour
Minister's office	
Ministerial administration—support services
Statutory—Labour Code of British Columbia
Act (1973, Chap. 122, Sec. 112)	
Job Training and Employment Opportunity
Programs	
'Occupational environment and compensation
advisory services	
Safety Engineering Division	
Collective Bargaining and Labour Standards
Program...;	
Human Rights Programs	
Labour Relations Board	
Supplement—Special Warrant No. 66	
Essential Services Advisory Agency	
Boards of Review (Workers' Compensation
Board)	
Statutory—Kevenue Act (R.S.B.C.  1960,
Chap. 341, Sec. 55 (3))	
Building occupancy charges	
Computer and consulting charges	
Statutory—
Refugee Settlement Program of British Columbia Act (1979, Chap. 27, Sec. 5)	
West Kootenay Schools Collective Bargaining Assistance Act (1978), Chap. 42, Sec.
8 (2))—Special Mediator's expenses	
Recruitment savings	
Ministry of Lands, Parks
and Housing
Minister's office	
Housing	
Land management	
Supplement—Special Warrant No. 2	
Parks and outdoor recreation	
Supplement—Special Warrant No. 47	
Financial and administration services	
Building occupancy charges	
Computer and consulting charges	
Supplement—Special Warrant No. 3—Crown
Land Development Program	
Recruitment savings	
Ministry of Municipal Affairs
Minister's office .„,.,;.>:	
Supplement—Special Warrant No. 43	
General administration	
Grants, contributions and subsidies	
Revenue Sharing Fund	
Central ministry services	
Transil services	
Building occupancy charges	
Computer and consulting charges	
Recruitment savings	
Total
expenditure
$
Main
voled
s
Expenditure
over {under)
$
Oilier
authorisations'
$
Net
over (under)
expenditures
$
139.571
2.793.834
141.341
2,653,832
(1,770)
140,002
26,288
(1,770)
113,714
33,275,136
36,253.809
(2,978,673)
(2,978,673)
1,575,734
5,739,738
1.566,415
5,812.929
9,319
(73,191)
9.319
(73.191)
2,701,073
656,948
1,566,441
2,772,487
711,952
1,340,101
(71,414)
(55,004)
226,340
(71.414)
(55.004)
117,667
297,000
(179,333)
90,000
136.340
(179.333)
14,698
10
14,688
1,419,392
745,039
1,123,000
1,040,100
296,392
(295,061)
14,688
296.392
(295,061)
240,116
240,116
240,116
-
33.459
33,459
33,459
—
51,018.846
53.712.976
1,235.278
(2,694,130)
1,235,278
404,551
(3,098,681)
1,235,278
51,018,846
52,477,698
(1,458,852)
404,551
(1,863,403)
139,539
27,189,277
8,731,185
24,257,151
1,450,655
1,830,593
792,370
148,408
29,916,769
8,032,646
24,579,967
1,532,061
1,964,000
1,073,670
(8,869)
(2,727,492)
698,539
(322,816)
(81,406)
(133,407)
(281,300)
468.000
348,651
(8,869)
(2.727,492)
230.539
(671,467)
(81,406)
(133,407)
(281.300)
1,059,111
1,059,111
1,506,000
(446,889)
65,449.881
67,247,521
1,888,483
(1,797,640)
1,888,483
2,322,651
(4,120,291)
1,888,483
65,449,881
65,359,038
90,843
2,322,651
(2,231,808)
12,500
(43)
2,281,626
2,450,143
(168,517)
(168,517)
51,552,967
56,250,000
(4.697,033)
(4,697.033)
141.700,000
141.700,000
—
—
283,270
364,100
(80,830)
(80.830)
25,136,184
37,027,000
(11,890,816)
(11.890,816)
232,644
234,000
(1,356)
(1,356)
24,788
28,500
(3,712)
(3,712)
221,365,723
238,195,530
(16,829,807)
12,500
(16,842,307)
216,076
216,076
216,076
221,365,723
237,979,454
(16,613,731)
12,500
(16,626,231)
 PROVINCE OF BRITISH COLUMBIA
EXPENDITURE FOR THE YEAR ENDED MARCH 31,1980—Continued
No. SERVICE
of
vote    Ministry of Provincial Secretary
and Government Services
177 Minister's office	
178 General administration...	
Supplement—Special Warrant No. 12	
179 Heritage. Cultural. Recreation. Sports and Fit
ness Programs -	
180 Central Microfilm Bureau	
181 Grants, special services and events	
Supplement—Special Warrant No. 64	
182 Public information and publications	
183 Indian Advisory Act	
184 Government House	
Supplement—Special Warrant No. 40	
185 Agent General's Office and British Columbia
House	
Supplement—Special Warrant No. 22	
186 Legislative Library	
187 Postal Branch	
Supplement—Special Warrant No. 65	
188 Queen's Printer	
189 British Columbia Lottery Branch	
190 Unemployment, insurance and workers* com-
pensation 	
191 Public Inquiries Act	
Statutory—Public Inquiries Act (R.S.B.C.
1960. Chap. 315. Sec. 13)	
192 Provincial Elections Act	
Statutory—Provincial Elections Act (R.S.B.C.
1960. Chap. 306. Sec. 192 (I))	
193 Government Employees Relations Bureau	
194 Public Service Commission administration.....
195 Salaries and Benefits—sundry employees	
196 Public Service Adjudication Board	
197 Superannuation Branch administration	
198 Public Service superannuation and retirement
benefits	
199 Members of the Legislative Assembly Super'
annuation Act	
Statutory—Legislative Assembly Allowances
and Superannuation Act (R.S.B.C. 1960.
Chap. 240. Sec. 18)....
200 Employee Benefits	
201 Parliament Buildings Restoration	
202 Queen Elizabeth 11 British Columbia Centennial
Scholarship Act	
203 Building occupancy charges	
204 Computer and consulting charges	
Supplement—Special Warrant No. 58	
Statutory—Public Service Act (1976. Chap.
* 45, Sec. 74 (2)) Medical Expenses. London,
England and California	
Recruitment savings	
Ministry of Tourism and
Small Business Development
205 Minister's office.	
206 General administration	
207 Tourism	
208 Small business development	
209 Building occupancy charges ,
210 Computer and consulting charges	
Statutory—Pub/ic Service Act (1976. Chap.
45. Sec. 74 (2))—Medical Expenses. London, England, and California	
Recruitment savings	
Expcndiiuir
Tula!
expenditure
voted
"»'"
author).
over (under
expenditure
S
%
S
$
S
181.424
986,580
182.096
849.071
(672)
137.509
150.000
(672)
(12.491)
20.561.843
1.030.853
2.285.489
20.832,844
1.129.632
2.260.225
(271,001)
(98.779)
25,264
(271.001)
(98.779)
522.066
71,607
190.120
507.651
83.459
176,299
14,415
(11.852)
13.821
100.000
20.000
(74.736)
14.415
(11.852)
(6.179)
715,662
607.095
108.567
727.517
7.389.465
753.822
7.130.263
(26.305)
259,202
50.000
58.567 |
(26.305)
(494,090)
10
10
(494.100)
(10)
250.000
9.202
(494.1001
(101
14.041.285
1.804.032
14.500.000
10
(458,715)
1.804.022
(458.715)
5.943,801
633.945
5.309.856
1.804,022
-
7,871,880
2.900,718
605.001
160.118
1.588.911
8.842.709
3,051.300
1.080.000
369.5%
1.606.162
(970.829)
(150.582)
(474.999)
(209.478)
(17,251)
5.309.856
(970.829)
(150.582)
(474.999)
(209.478)
(17.251)
67,116,902
70.455,000
(3,338.098)
(3.338.098)
510,471
135,000
375.471
84.467
61.255
9.900.779
1.485.128
412.636
249.197
7.545
158.139
70.093
10.327.237
1.487.015
422.000
332.000
(73,672)
18.838)
(426.4581
(1.887)
(9.364)
(82.803)
7.545
12.201.007
12.796.484
191.195
(595.477)
191.195
12.201,007
12,605,289
(404.282)
30,120,623
1.028.599
33.164.063
1.200.000
(3.043.440)
(171.401)
(3.043.440) 1
(171.4011  1
9.000
9.442.279
1.753.360
24.000
9.416.000
1,435.000
(15.000)
26.279
318.360
300,000
(15.000)    ■'
18.360     'i
2.658
2.658
2.658
-
179.068.174
180.425.262
1,563.929
(1.357.088)
1,563.929
206,841
8,362.007
(9.719.0951'H
1.563.929  II
179,068,174
178,861,333
8.362.007
(8,155,166)'|i
(73.6721
(8.838)1
(426.458)
11.887)
(9.3641
(82.803)
i
1603.022)
I9I.I95J
(411.8271
 PUBLIC ACCOUNTS 1979/80
EXPENDITURE FOR THE YEAR ENDED MARCH 31, 1980-Continued
Expend it
Ministry of Transportation,
Communications and Highways
^Bister's office	
General administration	
(Highway maintenance o.-«.....
flfjpjement—Special Warrant No. 53	
fflfhway construction—Capital	
Supplement—Special Warrant Nos. 21,23, 26
and 39 &.,.
Hydro development—Highways	
Hffiitorv—Revenue Act (R.S.B.C.  1960,
map. 341, Sec. 55(3)) 5*^^,
Government-owned residences maintenance...
Hguneering Branch	
Hjggh Scale Branch	
motor Vehicle Branch	
I Eflnblement—Special Warrant No. 67	
I Motor Carrier Branch	
I(raptor Carrier Commission	
■ transportation Policy Analysis Branch	
1 Air Services Branch	
I Supplement—Special Warrant Nos. 30 and 44
-.Local Airport Assistance Program	
{British Columbia Ferries—Subsidy	
1 Supplement—Special Warrant No. 16	
[Telecommunication Services Branch	
; Communications System Development and
[Regulation Branch	
I (BUlIding occupancy charges	
{Computer and consulting charges	
'    Recruitment savings	
Total
expenditure'
$
estimates
voted
$
S
authorizations
$
Net
over (under
expenditures
$
159.991
6.393,522
155,233,342
168.872
6.630,237
156,326,179
(8,881)
(236,715)
(1,092,837)
(8.881)
(236.715)
251,833,279
160,258,637
91,574,642
5,086.000
(6.178.837)
511,766
10
511,756
95.000.000
(3,425,358)
90
684,743
3,020,118
17,528,505
50,000
704,715
3,186,928
14,209.889
(49.910)
(19,972)
(166,810)
3,318,616
511.756
(49.910)
(19.972)
(166,810)
1,001,805
222,845
539,071
5,276,270
1,025,582
311.660
1.306.990
2,073,585
(23,777)
(88.815)
(767.919)
3,202,685
4,000,000
(681,384)
(23,777)
(88,815)
(767,919)
1,983,954
54,268,704
2.112,188
51,386,950
(128.234)
2.881.754
3,400,000
(197,315)
(128.234)
14,106,261
15,672,054
(1.565.793)
2,883.075
(1.321)
(1.565,793)
360,730
15,920,740
2,355,332
894,798
16,750,000
2,646,100
(534.068)
(829.260)
(290.768)
(534.068)
(829.260)
(290,768)
531,401,068
435.715,374
13,058.507
95.685,694
13,058.507
110,880.831
(15,195,137)
13,058,507
531,401,068
422,656,867
108,744,201
110,880,831
(2,136,630)
Ministry of Intergovernmental
Relations
Statutory—Minister's Salary. Legislative
Assembly Allowances and Superannuation
Kit (R.S.B.C. 1960. Chap. 240. Sec. 1.9)
Special Warrant No. 17—Establishment an0
Administration of Ministry	
8,454
129,265
8.454 8.454
129.265 2,500,000
137,719
137,719
2,508,454
Ministry of Universities,
Science and Communications
Statutory—Minister's Salary. Legislative
m^^embty Allowances and Superannuation
^Rr.S.B.C. 1960, Chap. 240, Sec. 1.9) 8.454 8.454 8,454
Special Warrant No. 41—Establishment and
Administration of Ministry „, 57,270 57,270 107,500
65,724 65,724 115,954
        	
Subtotal budgetary expenditure       4,864,425,923      4,628,090,738     236,335,185       349,230,077
Total recruitment savings  60,640,738      60,640,738
Total budgetary expenditure       4,864,425,923      4,567,450,000     296,975,923       349,230,077*
(2,370,735)
(2,370,735)
(112,894,892)
60,640,738
lonbudgetary Expenditure Charged
K to Current Revenue
Special Purpose Funds
Ad|ance—Crown Land Fund [Ministry of
Mads. Parks and Housing Act. 1979, Chap.
20, Sec. 7 (2)) re B.C. First Mortgage Program ..
200,000,000
ii	
 C 12
PROVINCE OF BRITISH COLUMBIA
EXPENDITURE FOR THE YEAR ENDED MARCH 31, 1980—Continued
SERVICE
Crown Corporations
Advances—
British Columbia Assessment Authority
(Assessment Authority of British Co-
lumbia Act, I974, Chap. 7. Sec. 17 (4))
British Columbia Systems Corporation (Systems Act. 1977, Chap. 45. Sec. 8 (1))...
Grant—British Columbia Railway Company re
Fort Nelson Extension—
Special Warrant No. 28	
Special Warrant No. 48	
Tolal
atpenditui
$
2,126.000
5.000.000
7,400,000
1,800.000
16,326,000
Other
Canada-B.C. Natural Gas Revenue Sharing
Agreement—Fort Nelson Indian Band (Special Warrant No. 24)  15.000,000
Provincial Capital Commission (Provincial
Capital Commission Act, 1956, Chap. 55,
Sec. 1!) re Victoria Trade and Convention
Centre  2,000,000
Grants—
The Discovery Foundation re multi-tenant
facility—(Special Warrant No. 42)  10,374,011
27,374,011
Total nonbudgetary expenditure        243,700,011
Expenditure
over (under]
estimates
$
Revenue Surplus Account
Appropriations
Revenue Surplus of 1977/78 Appropriation
Act. 1979—
Education:
Increase in Provincial Home-Owner Grant
(Sec. 1 (b))	
Forests:
Intensified Forest Management Program
(Sec. 1 (e)) 	
Labour
Accelerated Job Experience Program (Sec.
1(0)	
Municipal Affairs:
Increase in Provincial Home-Owner Grant
(Sec. 1 (b))	
Provincial Secretary:
Accelerated Recreational Facilities Program (Sec. 1 (g))	
Transportation, Communications and Highways:
Accelerated Highway Construction Program (Sec. 1 (c)).
British Columbia Railway Company:
Fort Nelson Extension Upgrading Program
(Sec. I (d))   	
Reduction of Provincial Debt (Sec. 1 (a))...
Appropriations to Special Purpose funds—
Vancouver and Victoria Trade and Convention Centres Fund Act:
Vancouver Fund	
Victoria Fund 	
49.021.372 49,500.000          (478.628)
9,910,078 10,000.000            (89,922)
5.000,000 5,000,000
5,446,819 5.500,000            (53,181)
5.000.000 5.000,000
24.712,924
Lower Mainland Stadium Fund Act.
12,500,000
25,000,000
25.388.978
14,000.000 14.000.000
26,100.000 26.100.000
12,500,000
25.000,000
(676,054)
139,191,193   140,488,978  (1,297,785)
10.000,000    10.000.000
2.500.000     2.500.000
JLI
 r
PUBLIC ACCOUNTS 1979/80
EXPENDITURE FOR THE YEAR ENDED MARCH 31, 1980-Continued
>.    Revenue Surplus Account
\    Appropriations—Continued
Bpec/a/ Purpose Appropriation Act, 1979
Education:
I'   Industrial Research Program (Sec. 1 (0)
Health:
E   Stabilization of Health and Hospital Costs
1  (Sec. 1 (c))	
Tourism and Small Business Development:
mt Metropolitan Small Business Assistance
Program (Sec. 1 (e))	
Purchase of Shares in British Columbia Development Corporation (Sec. 1 (d))	
Total Revenue Surplus Account Expenditure
Combined General Fund Expenditure	
Total
expenditure
$
5,000.000
25.000.000
5,000.000
7.500,000
42,500,000
219,191,193
5,327,317,127
Expenditu
Main
over tunder)
Other
i males
main
'oled
estimates
C13
over (under)
expenditures
5,000.000 —
25,000,000
5,000.000 —
7,500.000 —
42,500,000 —
220,488,978 (1,297,785)
1 "Other authorizations" comprise statutory and special warrant authorizations as indicated.
'■ The total of other authorizations of $349,230,077 represents statutory authorizations of $ 101.089,300 and special warrant (Financial Control
U authorizations of $248,140,777.
Vote—In accordance with the Supply Act No. 3. 1979 (1979, Chap. 34). the actual expenditures are reported in relation to the services and
trnts appropriated. Reorganization changes made in November 1979, pursuant to the Constitution Act, are therefore not reflected in these
litjoents except for expenditures authorized under the Legislative Assembly Allowances and Superannuation Act and by special warrants for the
In tries of "Intergovernmental Relations" and "Universities, Science and Communications".
L

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