Expenditure Descriptions

Health Care: Expenditures incurred to support the delivery of services and programs throughout Newfoundland and Labrador aimed at the prevention of disease and the promotion, restoration and maintenance of health and well-being.
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Education: Expenditures incurred to support provincial needs for early childhood learning, the K-12 school system, and public libraries.
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Post-Secondary Education: Expenditures incurred to support provincial needs in its post-secondary education system including, but not limited to, financial support provided to Memorial University and the College of the North Atlantic.
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Debt Expense: The interest and other related expenses on the province’s debt and unfunded liabilities.
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Pension Expenses: The Provincial Government’s contribution to the pension fund as an employer and the related expenses for managing the pension fund, including interest (program expenditure includes employee salary, benefits and operating costs).
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General Government and legislative costs and other departmental expenditures not included in the above expenditure categories (program expenditure includes employee salary, benefits and operating costs).
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Transportation: Expenditures incurred to construct and maintain the provincial highways; provide provincial ferry services; manage the provincial government fleet of light vehicles and heavy equipment; operate and maintain the provincial government air ambulances and water bombers; and construct and manage provincial government buildings.
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Justice: Expenditures incurred to protect the residents of this province in respect of their persons and property. This includes the administration of the courts and operation of the province’s correctional systems, services to victims of crime, protection of human rights, and Legal Aid services.
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Assistance to Municipalities: Expenditures incurred to support the financial stability and viability of municipalities and the efficient and effective delivery of municipal services.
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Child, Youth and Family Services: Expenditures incurred to ensure the safety and well-being of children and youth in the province.
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Financial Assistance to Businesses: Expenditures incurred to support private sector investment and employment growth through promoting innovation in industry and business development, research and development, trade and export development, strategic industries development, small business development and community economic development.
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Tourism: Expenditures incurred to operate historic sites, visitor information centres, arts and culture centres and recreation facilities; administration of regulations to protect archaeological sites, artifacts and historic documents; support the arts and heritage sectors; support product development and marketing in the tourism sector; and provide opportunities for participation in recreation and sport.
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Social Housing: Expenditures incurred to develop and administer housing assistance policy and programs for the benefit of low to moderate income households throughout the province
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Post-Retirement Benefits: The Provincial Government’s contribution to the Post-Retirement Benefits and other related expenses, including interest. These expenditures are to provide benefits (Group Medical and Life Insurance Coverage) to the retired public service pensioners.
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