16-17

Restatement - Appropriation
Each year there may be some form of government reorganization. These reorganizations may include:
• creation of new ministries or disestablishment of existing ministries;
• transfer of a program or function from one ministry to another; and
• transfer of some program area or function (subvote or allocation) from one area of a ministry to another area.
To improve comparability, a restatement of the prior year's Estimate is presented. A restatement ensures that the prior
year's fundingassociated with an activity or program is placed in the same ministry or subvote that will be performing that
function in the current year.
The "Restatement Schedule" indicates the functions that were transferred into or out of a particular ote to arrive at the
201-1 "Restated Estimate" for the vote as it appears in the 201-1 Estimates.
Occasionally, ministries may transfer functions within a vote from
. In these instances, the affected are restated and, if significant, an explanatory note is provided within the
restatement schedule.
Restatement - FTE
Changes to The Financial Administration Act, 1993 allow ministries to provide services to other ministries on a cost-recovery
basis. When responsibility to provide a service is transferred, staff utilization (FTEs) required to provide the service is shown in
the ministry providing the service. The restatement of FTEs for this purpose is shown in the restatement schedule by ministry.
No appropriationtransfer is required because the ministry receiving the service will continue to be responsible for the cost of
the service.
Government of Saskatchewan—2016–17 Estimates 153