Department of Finance

2001-2002 Public Accounts


DISCLAIMER

These electronic documents are representative of the final printed publications. The Government of Yukon assumes no responsibility for any discrepancies between an electronic copy and the printed publication. The printed versions of the documents stand as the official record.


PUBLIC ACCOUNTS
OF THE
GOVERNMENT OF THE YUKON TERRITORY

for the year ended March 31, 2002

INTRODUCTION TO THE PUBLIC ACCOUNTS

The principal purpose of the Public Accounts is to provide information to the Legislative Assembly and the public on;

  • the financial affairs and resources of the Government of the Yukon Territory and its corporations, and
  • whether the financial resources were administered by the Government in accordance with the limits set by the relevant legislative authorities.

Information reported in these Public Accounts is disclosed in three distinct parts. Part One includes the audited consolidated financial statements of the Government. Part Two includes the non-consolidated financial statements of the Government, detailed supporting schedules, and supplementary financial statements of its corporations. The information contained in Part Three (departmental objectives), together with Parts One and Two, fulfils the Government’s obligation to report annually, as required under Section 52 of the Legislative Assembly Act (Yukon).

The information contained in the Public Accounts has been prepared by the Department of Finance in accordance with Section 8 of the Financial Administration Act (Yukon). This information includes the consolidated financial statements, contained in Part One, which have been prepared in accordance with the accounting policies set out in Note 2 of the consolidated financial statements. All financial information appearing in Part Two is consistent with that contained in the consolidated financial statements.

The Auditor General of Canada provides an independent opinion on the consolidated financial statements and her audit report accompanies the consolidated financial statements. The audit report provides assurance that;

  • the consolidated financial statements are presented fairly, in all material respects, and
  • except for the overexpenditure of votes as indicated in Note 18, all transactions reviewed by the Auditor General of Canada have, in all significant respects, been within the statutory powers of the Government.

The Public Accounts are tabled annually in the Legislative Assembly and are subsequently referred to the Public Accounts Committee. The Public Accounts Committee will report to the Legislative Assembly on the results of its examination together with any recommendations.


PUBLIC ACCOUNTS OF THE

GOVERNMENT OF THE YUKON TERRITORY

TABLE OF CONTENTS

Part One Audited Consolidated Financial Statements
Management's Responsibility [99.238 KB PDF]
Report of the Auditor General of Canada [144.113 KB PDF]
Government of the Yukon Territory Consolidated Financial Statements [1678.604 KB PDF]
Part Two Non-Consolidated Financial Statements
Section I Government of the Yukon Territory Financial Statements (unaudited) [1754.785 KB PDF]
Section II Supplementary Financial Information (unaudited)
Schedule 1 - Comparative Schedule of Revenues [117.654 KB PDF]
Schedule 2 - Schedule of Revenues by Department [314.233 KB PDF]
Schedule 3 - Comparative Schedule of Recoveries [600.303 KB PDF]
Schedule 4 - Schedule of Recoveries by Department [901.612 KB PDF]
Schedule 5 - Comparative Schedule of Expenditures [499.723 KB PDF]
Schedule 6 - Schedule of Expenditures by Department [875.967 KB PDF]
Schedule 7 - Schedule of Recoveries of Prior Years' Expenditures [42.682 KB PDF]
Schedule 8 - Schedule of Grants [216.552 KB PDF]
Schedule 9 - Schedule of Contributions [996.716 KB PDF]
Schedule 10 - Schedule of Special Warrants [37.339 KB PDF]
Schedule 11 - Schedule of Public Debt [68.334 KB PDF]
Schedule 12 - Schedule of Bad Debt Write-offs and Forgiveness [88.592 KB PDF]
Schedule 13 - Schedule of Guaranteed Debt [41.003 KB PDF]
Schedule 14 - Schedule of Garage Parts and Fuel Inventory Revolving Fund [32.972 KB PDF]
Schedule 15 - Schedule of Central Stores Revolving Fund [33.479 KB PDF]
Schedule 16 - Schedule of Highway Materials Revolving Fund [32.699 KB PDF]
Schedule 17 - Schedule of Road and Airport Equipment Reserve Fund [40.057 KB PDF]
Schedule 18 - Schedule of Recycling Fund [33.644 KB PDF]
Schedule 19 - Schedule of Health Investment Fund [32.925 KB PDF]
Schedule 20 - Schedule of Vehicle Fleet Revolving Fund [41.147 KB PDF]
Schedule 21 - Schedule of Property Management Revolving Fund [39.697 KB PDF]
Schedule 22 - Schedule of Queen's Printer Revolving Fund [37.42 KB PDF]
Section III Supplementary Financial Statements
Yukon Housing Corporation (audited) [1398.184 KB PDF]
Yukon Development Corporation (audited) [1776.184 KB PDF]
Yukon Liquor Corporation (audited) [634.738 KB PDF]
Yukon Government Fund Limited (audited) [563.804 KB PDF]
19596 Yukon Inc. (unaudited) [405.247 KB PDF]
Compensation Fund (Yukon) (audited) [1244.968 KB PDF]
Part Three Departmental Objectives [457.111 KB PDF]