2000-2001 Public Accounts - Finances- Gouvernement du Yukon


Vue d'ensemble du ministère

2000-2001 Public Accounts

These electronic documents are representative of the final printed publications. The Government of the 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.



for the year ended March 31, 2001


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.



Part One Audited Consolidated Financial Statements
Management's Responsibility [45.89 KB PDF]
Report of the Auditor General of Canada [101.18 KB PDF]
Government of the Yukon Territory Consolidated Financial Statements [1153.26 KB PDF]
Part Two Non-Consolidated Financial Statements
Section I Government of the Yukon Territory Financial Statements (unaudited) [1254.92 KB PDF]
Section II Supplementary Financial Information (unaudited)
Schedule 1 - Comparative Schedule of Revenues [86.30 KB PDF]
Schedule 2 - Schedule of Revenues by Department [277.64 KB PDF]
Schedule 3 - Comparative Schedule of Recoveries [467.22 KB PDF]
Schedule 4 - Schedule of Recoveries by Department [731.23 KB PDF]
Schedule 5 - Comparative Schedule of Expenditures [388.67 KB PDF]
Schedule 6 - Schedule of Expenditures by Department [774.66 KB PDF]
Schedule 7 - Schedule of Recoveries of Prior Years' Expenditures [24.42 KB PDF]
Schedule 8 - Schedule of Grants [183.96 KB PDF]
Schedule 9 - Schedule of Contributions [902.71 KB PDF]
Schedule 10 - Schedule of Special Warrants [98.71 KB PDF]
Schedule 11 - Schedule of Public Debt [56.12 KB PDF]
Schedule 12 - Schedule of Bad Debt Write-offs and Forgiveness [37.50 KB PDF]
Schedule 13 - Schedule of Guaranteed Debt [26.73 KB PDF]
Schedule 14 - Schedule of Garage Parts and Fuel Inventory Revolving Fund [31.29 KB PDF]
Schedule 15 - Schedule of Central Stores Revolving Fund [15.78 KB PDF]
Schedule 16 - Schedule of Highway Materials Revolving Fund [16.00 KB PDF]
Schedule 17 - Schedule of Capital Assets [14.73 KB PDF]
Schedule 18 - Schedule of Road and Airport Equipment Reserve Fund [23.41 KB PDF]
Schedule 19 - Schedule of Recycling Fund [17.16 KB PDF]
Schedule 20 - Schedule of Health Investment Fund [16.11 KB PDF]
Schedule 21 - Schedule of Vehicle Fleet Revolving Fund [24.34 KB PDF]
Schedule 22 - Schedule of Property Management Revolving Fund [22.90 KB PDF]
Schedule 23 - Schedule of Queen's Printer Revolving Fund [22.36 KB PDF]
Section III Supplementary Financial Statements
Yukon Housing Corporation (audited) [1174.80 KB PDF]
Yukon Development Corporation (audited) [9.25 KB PDF]
Yukon Liquor Corporation (audited) [545.45 KB PDF]
Yukon Government Fund Limited (audited) [376.67 KB PDF]
19596 Yukon Inc. (unaudited) [282.64 KB PDF]
Compensation Fund (Yukon) (audited) [1105.19 KB PDF]
Part Three Departmental Objectives [383.34 KB PDF]