Manitoba
We present data beginning with fiscal year 1965/66.
We present data taken from the Consolidated Statement of Revenue and Expenditures in the public accounts. These data describe the finances of a broad definition of government. They include the revenues and expenditures of government business enterprises and the SUCH sector. The Government Reporting Entity (GRE) includes government departments, business enterprises, business partnerships, and organizations, such as regional health authorities, school divisions, universities and colleges. A narrower definition of government (referred to in the Public Accounts as “Core Government”) was provided in some years but not consistently enough to enable us to present a long time series.
Manitoba introduced a sales tax (introduced as the “Revenue Tax” which we think is a great name for a tax) on June 1, 1967. After 1976/77 it is referred to in the Public Accounts as the Retail Sales Tax.
How the public accounts report expenditures on Health and Social Services varied over time. Users will see in our data that from 1970/71 to 1978/79 inclusive, the public accounts reported this spending only in aggregate as “Health and Social Development.” We investigated digging deeper into the accounts to try to separate this spending into amounts fairly describing what we could consider spending on health services and social services but were unable to do so. In part this is due to the two services sharing administrative costs that are difficult to apportion to one category of spending versus the other. We also found that the descriptions of spending categories within the “Health and Social Development” category was not sufficiently transparent for us to have confidence in how to apportion spending to health as opposed to social services. For these reasons, we report only the aggregate amount during that period.
Outside of the 1970/71 to 1978/79 period, what we record as Health spending is reported in the public accounts as “Health.” What we record as spending on Social Services is reported in the public accounts in the following ways:
From 1965/66 to 1968/69, what we record for Social Services is reported in public accounts as “Welfare”
From 1979/80 to 1983/84, what we record for Social Services is reported in public accounts as “Community Services and Corrections”
From 1984/85 to 1988/89, what we record for Social Services is reported in public accounts as “Community Services and Employment Services and Economic Security”
From 1989/90 to 1997/98, what we record for Social Services is reported in public accounts as “Family Services”
In 1998/99, what we record for Social Services is reported in public accounts as “Support to Families”
From 1999/2000 to 2008/09, what we record for Social Services is reported in public accounts as “Family Services and Housing”
From 2009/10 to 2010/11, what we record for Social Services is reported in public accounts as “Family Services and Consumer Affairs”
Since 2011/12, what we record for Social Services is reported in public accounts as “Family Services” or more recently as “Families”
In all these cases, a year of overlap is typically available where spending is reported under one descriptor and restated the following year under the new descriptor giving us confidence that we are recording similar spending over time.