Department of Finance

1999-2000 Public Accounts

PUBLIC ACCOUNTS
OF THE
GOVERNMENT OF THE YUKON TERRITORY

for the year ended March 31, 2000


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 his 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 17, 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
Report of the Auditor General of Canada [11.409 KB PDF]
Government of the Yukon Territory Consolidated Financial Statements [62.588 KB PDF]
Part Two Non-Consolidated Financial Statements
Section I Government of the Yukon Territory Financial Statements (unaudited) [59.609 KB PDF]
Section II Supplementary Financial Information (unaudited)
Schedule 1 - Comparative Schedule of Revenues [8.041 KB PDF]
Schedule 2 - Schedule of Revenues by Department [16.095 KB PDF]
Schedule 3 - Comparative Schedule of Recoveries [27.523 KB PDF]
Schedule 4 - Schedule of Recoveries by Department [35.52 KB PDF]
Schedule 5 - Comparative Schedule of Expenditures [25.132 KB PDF]
Schedule 6 - Schedule of Expenditures by Department [40.522 KB PDF]
Schedule 7 - Schedule of Recoveries of Prior Years' Expenditures [5.039 KB PDF]
Schedule 8 - Schedule of Grants [12.028 KB PDF]
Schedule 9 - Schedule of Contributions [38.158 KB PDF]
Schedule 10 - Schedule of Specia Warrants [6.906 KB PDF]
Schedule 11 - Schedule of Public Debt [5.804 KB PDF]
Schedule 12 - Schedule of Bad Debt Write-offs and Forgiveness [6.387 KB PDF]
Schedule 13 - Schedule of Guaranteed Debt [6.357 KB PDF]
Schedule 14 - Schedule of Garage Parts and Fuel Inventory Revolving Fund [4.601 KB PDF]
Schedule 15 - Schedule of Central Stores Revolving Fund [4.578 KB PDF]
Schedule 16 - Schedule of Highway Materials Revolving Fund [4.564 KB PDF]
Schedule 17 - Schedule of Capital Assets [4.528 KB PDF]
Schedule 18 - Schedule of Road and Airport Equipment Reserve Fund [4.763 KB PDF]
Schedule 19 - Schedule of Recycling Fund [4.617 KB PDF]
Schedule 20 - Schedule of Health Investment Fund [4.627 KB PDF]
Schedule 21 - Schedule of Vehicle Fleet Revolving Fund [4.941 KB PDF]
Schedule 22 - Schedule of Property Management Revolving Fund [4.84 KB PDF]
Schedule 23 - Schedule of Queen's Printer Revolving Fund [4.889 KB PDF]
Section III Supplementary Financial Statements (audited)
Yukon Housing Corporation [82.021 KB PDF]
Yukon Development Corporation [80.302 KB PDF]
Yukon Liquor Corporation [27.97 KB PDF]
Yukon Government Fund Limited
Compensation Fund (Yukon) [35.99 KB PDF]
Part Three Departmental Objectives [13.472 KB PDF]