Saskatchewan
We present data beginning with fiscal year 1965/66.
Our data represents what is now known as the General Revenue Fund. Prior to 1994 it was referred to as the Consolidated Fund.
The GRF, and before that the Consolidated Fund, includes dividends received from government business enterprises as revenue. From 1980/81 to 1991/92 inclusive, the Consolidate/General Revenue Fund also received dividends from the Saskatchewan Heritage Fund. These dividends are reported below and are included in our data as part of “Other Own Source Revenue.” The SHF was terminated in 1992 with all remaining assets and liabilities transferred to the Consolidated Fund on April 1, 1992. This was announced in the 1992/93 public accounts (pp 17-18).
SHF Dividends Paid into the Consolidated Revenue Fund
(millions of dollars)
| 1980/81 | $447 | 1986/87 | $200 | |
| 1981/82 | $585 | 1987/88 | $370 | |
| 1982/83 | $675 | 1988/89 | $300 | |
| 1983/84 | $665 | 1989/90 | $540 | |
| 1984/85 | $775 | 1990/91 | $700 | |
| 1985/86 | $640 | 1991/92 | $300 |
After 1993/94, the public accounts report spending by function: Education, Health, and Social Services and Assistance. We report these amounts as Education, Health and Social Services.
Prior to 1993/94, expenditures were reported by Ministry rather than by function. Using 1993/94 as an overlap year, we were able to observe that spending by the Ministry of Public Health and the Ministry of Social Services each closely matched spending reported for the Health and Social Services functions in 1993/94. We therefore report the spending by each of those Ministries as representing spending on the Health and Social Services functions for the years prior to 1993/94.
To represent spending on the Education function, we made the following choices:
From 1965/66 to 1971/72, Education spending is represented by the spending of the Ministry of Education plus the expenditures of the University of Saskatchewan reported in the public accounts
From 1972/73 to 1979/80, Education spending is the sum of spending by the Ministries of Education and Continuing Education
From 1980/81 to 1982/83, Education is the spending by the Ministry of Education and the Ministry of Continuing Education
From 1983/84 to 1986/87, Education spending is the sum of spending by the Ministry of Education and the Ministry of Advanced Education and Manpower
From 1987/88 to 1992/93, Education spending is that reported as spending by the Ministry of Education.
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.