Expenditure Estimates for the Ministry of Heritage, Sport, Tourism and Culture Industries (2022-23)
The 2022-2023 Expenditure Estimates set out details of the operating and capital spending requirements of the Ministry of Heritage, Sport, Tourism and Culture Industries for the fiscal year commencing April 1, 2022.
Summary
Prior to COVID-19, partners and stakeholders of the Ministry of Heritage, Sport, Tourism and Culture Industries’ partners delivered a spectacular double bottom line - economic bottom line and a social one. The economic bottom line translated into billions in economic activity and jobs for hundreds of thousands of people in every single community across the province. The social bottom line contributed to quality of life by making Ontario healthier, more dynamic and more diverse and inclusive.
Tourism, the arts and creative industries, museums and public libraries, amateur sport and recreation activities were hit first and hit hardest by the pandemic and will be among the last to recover. The Ministry acted quickly to protect heritage, sport, tourism and culture sectors by taking immediate steps such as adapting programs to expedite funding in a nimble and responsive way to support businesses and organizations as they pivot to a new way of life and a new way of doing business during the pandemic.
The Ministry continues to engage with its partners, adapt its existing programs and create new ones to support businesses and stakeholders, as well as local communities. When the timing is right, countries and communities will fully re-open and Ontario needs to be ready to support Ministry’s sectors in their short-, medium-, and long-term recovery.
Looking towards the future, the government is transforming Ontario Place into a world class, year-round destination that will attract local, provincial and international visitors - including exciting sport and entertainment landmarks, public spaces and parks, recreational facilities and retail. It is central to the recovery of heritage, culture, recreation and tourism for all Ontarians post pandemic - both as a tourism destination but also as a display of our strong cultural identity.
The Ministry’s continued work will help generate economic activity, create jobs, and boost local economies by creating an environment where businesses and their employees can rebuild and thrive.
Investments in ministry programs provide much needed support in communities across the province, provide jobs and opportunities for people and help communities thrive and succeed by showcasing their strengths to the world. These investments ensure that the Ministry remains a powerhouse that fuels a double bottom line, both the financial bottom line and the equally important bottom line of the province's cultural fabric and identity.
Ministry program summary
| Vote | Program |
Estimates |
Estimates |
Difference |
Actual |
|---|---|---|---|---|---|
Operating expense |
|||||
| 3801 | Ministry Administration Program | $23,764,900 | $23,772,200 | ($7,300) | $24,203,587 |
| 3803 | Sport, Recreation and Community Programs | $57,603,600 | $57,825,700 | ($222,100) | $64,533,001 |
| 3805 | Heritage, Tourism and Culture Programs | $303,290,200 | $418,692,700 | ($115,402,500) | $108,647,537 |
| 3806 | Ontario Trillium Foundation Program | $103,557,000 | $178,557,000 | ($75,000,000) | $133,497,000 |
| 3808 | Ontario Cultural Media Tax Credits | $816,922,600 | $602,135,900 | $214,786,700 | $576,151,935 |
| 3811 | Agency Programs | $236,518,400 | $235,372,900 | $1,145,500 | $320,814,248 |
| Total operating expense to be voted | $1,541,656,700 | $1,516,356,400 | $25,300,300 | $1,227,847,308 | |
| Statutory appropriations | $83,187 | $99,360 | ($16,173) | $246,055 | |
| Ministry total operating expense | $1,541,739,887 | $1,516,455,760 | $25,284,127 | $1,228,093,363 | |
| Consolidation adjustment - Ontario Place Corporation | $9,630,700 | $7,022,000 | $2,608,700 | $6,252,849 | |
| Consolidation adjustment - Metro Toronto Convention Centre | $45,965,700 | $35,000,000 | $10,965,700 | $11,506,893 | |
| Consolidation adjustment - Ontario Tourism Marketing Partnership Corporation | ($3,150,900) | $639,900 | ($3,790,800) | ($1,993,725) | |
| Consolidation adjustment - Ontario Science Centre | $9,971,000 | $14,071,800 | ($4,100,800) | $897,630 | |
| Consolidation adjustment - Ontario Trillium Foundation | $24,185,100 | $20,742,000 | $3,443,100 | ($1,412,626) | |
| Consolidation adjustment - Royal Ontario Museum | $33,800,000 | $34,295,000 | ($495,000) | $11,936,688 | |
| Consolidation adjustment - Ontario Arts Council | $1,130,300 | $1,257,500 | ($127,200) | $1,360,570 | |
| Consolidation adjustment - Niagara Parks Commission | $57,588,600 | $84,556,400 | ($26,967,800) | $31,098,251 | |
| Consolidation adjustment - Ottawa Convention Centre | $12,114,100 | $14,346,400 | ($2,232,300) | $571,916 | |
| Consolidation adjustment - Science North | $6,823,000 | $5,846,200 | $976,800 | $4,664,653 | |
| St. Lawrence Parks – Operating Consolidation | $9,921,400 | $12,277,800 | ($2,356,400) | $6,454,864 | |
| Consolidation adjustment - General Real Estate Portfolio | ($899,900) | ($891,000) | ($8,900) | ($897,747) | |
| Consolidation adjustment - Ontario Infrastructure and Lands Corporation | - | - | - | ($8,788,849) | |
| Total including consolidation & other adjustments | $1,748,818,987 | $1,745,619,760 | $3,199,227 | $1,289,744,730 | |
Capital Expense |
|||||
| 3801 | Ministry Administration Program | $4,000 | $4,000 | - | - |
| 3804 | Tourism and Culture Capital Program | $108,888,400 | $85,821,100 | $23,067,300 | $81,957,408 |
| 3805 | Heritage, Tourism and Culture Programs | $1,000 | $1,000 | - | - |
| 3811 | Agency Programs | $1,000 | $1,000 | - | - |
| Total capital expense to be voted | $108,894,400 | $85,827,100 | $23,067,300 | $81,957,408 | |
| Statutory appropriations | $4,000 | $4,000 | - | - | |
| Ministry total capital expense | $108,898,400 | $85,831,100 | $23,067,300 | $81,957,408 | |
| Consolidation adjustment - Ontario Place Corporation | $354,800 | $473,500 | ($118,700) | $339,040 | |
| Consolidation adjustment - Metro Toronto Convention Centre | $10,700,000 | $11,100,000 | ($400,000) | $10,760,532 | |
| Consolidation adjustment - Ontario Tourism Marketing Partnership Corporation | $1,014,800 | $514,000 | $500,800 | $991,585 | |
| Consolidation adjustment - Ontario Science Centre | $1,631,100 | $1,423,500 | $207,600 | $1,461,153 | |
| Consolidation adjustment - Ontario Trillium Foundation | $140,000 | $234,000 | ($94,000) | $248,260 | |
| Consolidation adjustment - Royal Ontario Museum | $8,100,000 | $7,248,000 | $852,000 | $9,879,000 | |
| Consolidation adjustment - Ontario Arts Council | $210,000 | $210,000 | - | $256,349 | |
| Consolidation adjustment - Niagara Parks Commission | $13,149,900 | $14,679,500 | ($1,529,600) | $11,814,242 | |
| Consolidation adjustment - Ottawa Convention Centre | $744,300 | ($1,253,600) | $1,997,900 | $4,492,134 | |
| St. Lawrence Parks – Capital Consolidation | ($3,453,100) | ($422,700) | ($3,030,400) | ($1,070,363) | |
| Consolidation adjustment - Science North | $2,847,600 | $1,746,600 | $1,101,000 | $2,319,845 | |
| Consolidation adjustment - General Real Estate Portfolio | ($5,000,000) | ($46,007,100) | $41,007,100 | ($4,125) | |
| Total including consolidation & other adjustments | $139,337,800 | $75,776,800 | $63,561,000 | $123,445,060 | |
Capital assets |
|||||
| 3801 | Ministry Administration Program | $3,000 | $3,000 | - | - |
| 3805 | Heritage, Tourism and Culture Programs | $2,501,000 | $1,000 | $2,500,000 | - |
| 3811 | Agency Programs | $39,273,000 | $39,273,000 | - | - |
| Total capital assets to be voted | $41,777,000 | $39,277,000 | $2,500,000 | - | |
| Ministry total capital assets | $41,777,000 | $39,277,000 | $2,500,000 | - | |
| Ministry total operating and capital including consolidation and other adjustments (not including assets) | $1,888,156,787 | $1,821,396,560 | $66,760,227 | $1,413,189,790 | |
Reconciliation to previously published data
| Operating expense |
2021-22 |
2020-21 |
|---|---|---|
| Total operating expense previously published |
$1,518,822,260 | $1,231,732,752 |
| Government reorganization | ||
| Transfer of functions to other Ministries | ($2,366,500) | ($3,639,389) |
| Restated total operating expense | $1,516,455,760 | $1,228,093,363 |
Ministry Administration Program - vote 3801
The Ministry Administration Program includes the Offices of the Minister, Parliamentary Assistant and Deputy Minister as well as the Regional and Corporate Services Division, Communications Branch and Legal Services Branch. The Program works to achieve ministry and government objectives by providing strategic advice and vital support services, including communications, legal services, human resources, regional program delivery and support, strategic policy, corporate and fiscal planning, controllership activities, and information technology and business solutions. Regional and Corporate Services Division and Legal Services Branch serve multiple client ministries.
Vote summary
Standard account by item and sub-items
| Vote- item number |
Standard account by item and sub-items | Amount | Amount | ||
|---|---|---|---|---|---|
Operating expense |
|||||
| 3801-1 | Ministry administration | ||||
| Salaries and wages | $16,749,800 | ||||
| Employee benefits | $1,953,200 | ||||
| Transportation and communication | $934,000 | ||||
| Services | $3,543,000 | ||||
| Supplies and equipment | $584,900 | ||||
| Transfer payments | |||||
| Summer Experience Program (SEP) | $1,000 | ||||
| Subtotal | $23,765,900 | ||||
| Less: recoveries | $1,000 | ||||
| Total operating expense to be voted | $23,764,900 | ||||
| Sub-items: | |||||
| Main office | |||||
| Salaries and wages | $2,575,000 | ||||
| Employee benefits | $313,400 | ||||
| Transportation and communication | $204,700 | ||||
| Services | $98,600 | ||||
| Supplies and equipment | $83,400 | $3,275,100 | |||
| Communications services | |||||
| Salaries and wages | $2,238,300 | ||||
| Employee benefits | $348,400 | ||||
| Transportation and communication | $48,000 | ||||
| Services | $93,100 | ||||
| Supplies and equipment | $121,000 | $2,848,800 | |||
| Information technology | |||||
| Services | $1,155,100 | $1,155,100 | |||
| Legal services | |||||
| Transportation and communication | $17,500 | ||||
| Services | $2,095,000 | ||||
| Supplies and equipment | $12,400 | $2,124,900 | |||
| Regional services | |||||
| Salaries and wages | $5,805,100 | ||||
| Employee benefits | $614,500 | ||||
| Transportation and communication | $541,200 | ||||
| Supplies and equipment | $227,100 | ||||
| Transfer payments | |||||
| Summer Experience Program (SEP) | $1,000 | ||||
| Subtotal | $7,188,900 | ||||
| Less: recoveries | $1,000 | $7,187,900 | |||
| Human resources | |||||
| Salaries and wages | $1,218,200 | ||||
| Employee benefits | $91,000 | ||||
| Transportation and communication | $24,400 | ||||
| Services | $53,800 | ||||
| Supplies and equipment | $26,200 | $1,413,600 | |||
| Financial and Administrative Support Services | |||||
| Salaries and wages | $3,063,100 | ||||
| Employee benefits | $380,200 | ||||
| Transportation and communication | $70,000 | ||||
| Services | $27,700 | ||||
| Supplies and equipment | $95,300 | $3,636,300 | |||
| Strategic Policy Development and Planning | |||||
| Salaries and wages | $1,850,100 | ||||
| Employee benefits | $205,700 | ||||
| Transportation and communication | $28,200 | ||||
| Services | $19,700 | ||||
| Supplies and equipment | $19,500 | $2,123,200 | |||
| Total operating expense to be voted | $23,764,900 | ||||
| Statutory appropriations | |||||
| Statutory | Minister's Salary, the Executive Council Act | $47,841 | |||
| Statutory | Parliamentary assistants' salaries, the Executive Council Act | $32,346 | |||
| Total operating expense for Ministry Administration Program | $23,845,087 | ||||
Capital expense |
|||||
| 3801-3 | Ministry administration | ||||
| Other transactions | $4,000 | ||||
| Total capital expense to be voted | $4,000 | ||||
| Statutory appropriations | |||||
| Other transactions | |||||
| Statutory | Amortization, the Financial Administration Act | $2,000 | |||
| Total capital expense for Ministry Administration Program | $6,000 | ||||
| Capital assets | |||||
| 3801-2 | Ministry administration | ||||
| Land | $1,000 | ||||
| Land and marine fleet - asset costs | $2,000 | ||||
| Total capital assets to be voted | $3,000 | ||||
| Total capital assets for Ministry Administration Program | $3,000 | ||||
Sport, Recreation and Community Programs - vote 3803
The Ministry's sport and recreation sectors are important to the physical, social and economic well-being of Ontarians. The Ministry’s programs champion sport and recreation activities across the Province.
Support for amateur sport is focused on participation, development, safety and excellence for athletes of all ages and abilities.
The Ministry leads Ontario's interests in recreation by providing funding for key partners to deliver programs that increase physical activity, including targeted supports to engage Indigenous communities; provide after school programs for children and youth; and provide coordination for provincial interests in trails, parkland, open space and water-based recreation resources.
The Ministry also has oversight and responsibility for amateur and professional combative sport, and works to make Ontario a leader in the area of sport safety.
Vote summary
Standard account by item and sub-items
| Vote- item number |
Standard account by item and sub-items | Amount | Amount | ||
|---|---|---|---|---|---|
Operating expense |
|||||
| 3803-1 | Sport, Recreation and Community | ||||
| Salaries and wages | $4,246,200 | ||||
| Employee benefits | $438,400 | ||||
| Transportation and communication | $385,000 | ||||
| Services | $713,700 | ||||
| Supplies and equipment | $408,100 | ||||
| Transfer payments | |||||
| Active recreation | $27,354,000 | ||||
| Sport | $24,058,200 | $51,412,200 | |||
| Total operating expense to be voted | $57,603,600 | ||||
| Statutory appropriations | |||||
| Other transactions | |||||
| Statutory | Bad debt expense, the Financial Administration Act | $1,000 | |||
| Total operating expense for Sport, Recreation and Community Programs | $57,604,600 | ||||
Tourism and Culture Capital Program - vote 3804
The Ministry makes capital investments in its sectors which address repair and rehabilitation considerations, drive competitiveness and sustainability, and help Ontario enhance the visitor experience and its appeal as a regional, national and international tourist and cultural destination.
The Ministry leads the development of the Ontario Place site as a world-class year-round destination that will attract local, provincial and international visitors.
Vote summary
Standard account by item and sub-items
| Vote- item number |
Standard account by item and sub-items | Amount | Amount | ||
|---|---|---|---|---|---|
Capital expense |
|||||
| 3804-1 | Tourism and Culture Capital | ||||
| Services | $78,441,000 | ||||
| Supplies and equipment | $1,000 | ||||
| Transfer payments | |||||
| Repairs and Rehabilitation Capital | $25,045,400 | ||||
| Grants in Support of Sport and Recreation | $1,000 | ||||
| Agencies and Attractions Capital Sector Support | $2,900,000 | ||||
| Grants in Support of Culture | $2,500,000 | $30,446,400 | |||
| Total capital expense to be voted | $108,888,400 | ||||
| Total capital expense for Tourism and Culture Capital Program | $108,888,400 | ||||
Heritage, Tourism and Culture Programs - vote 3805
The Ministry is responsible for strategic policy, programs and services, and research initiatives related to the arts, cultural industries, archaeology, museums, heritage, public libraries and tourism in Ontario. The Ministry works with partners to: foster community capacity in the conservation of Ontario's heritage; raise the profile of Ontario as a province rich in cultural, heritage and archaeological resources and attractions; encourage and promote Ontario's cultural tourism products; cultivate growth in creative industries such as film, television, book and magazine publishing, music recording and digital media to make Ontario a leader in the knowledge-based economy; provide communities with greater access to information through their public libraries; attract private sector investment; and support regional planning and economic development through the Regional Tourism Organizations to build a stronger, more competitive tourism industry.
Vote summary
Standard account by item and sub-items
| Vote- item number |
Standard account by item and sub-items | Amount | Amount | ||
|---|---|---|---|---|---|
Operating expense |
|||||
| 3805-1 | Heritage, Tourism and Culture Programs | ||||
| Salaries and wages | $10,534,400 | ||||
| Employee benefits | $1,286,100 | ||||
| Transportation and communication | $152,000 | ||||
| Services | $1,394,600 | ||||
| Supplies and equipment | $97,900 | ||||
| Transfer payments | |||||
| Grants in Support for Tourism Regions | $19,955,200 | ||||
| Grants in Support of the Festival and Event Attractions and Support Program | $19,500,000 | ||||
| Grants in Support of Tourism Investment Development | $500,000 | ||||
| Tourism Recovery and Support | $200,000,000 | ||||
| Heritage Initiative | $7,000,000 | ||||
| Ontario Library Service | $2,743,500 | ||||
| Arts Sector Support | $2,245,800 | ||||
| Heritage Sector Support | $5,730,600 | ||||
| Libraries Sector Support | $25,151,100 | ||||
| Ontario Music Investment Fund | $7,000,000 | $289,826,200 | |||
| Subtotal | $303,291,200 | ||||
| Less: recoveries | $1,000 | ||||
| Total operating expense to be voted | $303,290,200 | ||||
| Statutory appropriations | |||||
| Other transactions | |||||
| Statutory | Bad debt expense, the Financial Administration Act | $1,000 | |||
| Total operating expense for Heritage, Tourism and Culture Programs | $303,291,200 | ||||
Capital expense |
|||||
| 3805-3 | Heritage, Tourism and Culture Programs | ||||
| Other transactions | $1,000 | ||||
| Total capital expense to be voted | $1,000 | ||||
| Statutory appropriations | |||||
| Other transactions | |||||
| Statutory | Amortization, the Financial Administration Act | $1,000 | |||
| Total capital expense for Heritage, Tourism and Culture Programs | $2,000 | ||||
Capital assets |
|||||
| 3805-2 | Heritage, Tourism and Culture Programs | ||||
| Business application software - asset costs | $2,500,000 | ||||
| Land and marine fleet - asset costs | $1,000 | ||||
| Total capital assets to be voted | $2,501,000 | ||||
| Total capital assets for Heritage, Tourism and Culture Programs | $2,501,000 | ||||
Ontario Trillium Foundation Program - vote 3806
The Ontario Trillium Foundation is one of Canada's leading charitable grant-making foundations. The mission of the Foundation is to build healthy and vibrant communities throughout Ontario by strengthening the capacity of the voluntary sector, through investments in community-based initiatives.
Vote summary
Standard account by item and sub-items
| Vote- item number |
Standard account by item and sub-items | Amount |
|---|---|---|
Operating expense |
||
| 3806-1 | Ontario Trillium Foundation | |
| Transfer payments | ||
| Ontario Trillium Foundation | $103,557,000 | |
| Total operating expense to be voted | $103,557,000 | |
| Total operating expense for Ontario Trillium Foundation Program | $103,557,000 | |
Ontario Cultural Media Tax Credits - vote 3808
Ontario's cultural media tax credits provide incentives and support for Ontario-based companies to produce films, television programs, interactive digital media products or books in Ontario. The tax credits help stimulate job creation and investment in the province's creative industries. The Canada Revenue Agency administers the program on behalf of Ontario through the federal income tax system.
Vote summary
Standard account by item and sub-items
| Vote- item number |
Standard account by item and sub-items | Amount | Amount | ||
|---|---|---|---|---|---|
Operating expense |
|||||
| 3808-1 | Ontario Cultural Media Tax Credits | ||||
| Transfer payments | |||||
| Ontario Book Publishing Tax Credit | $4,253,000 | ||||
| Ontario Computer Animation and Special Effects Tax Credit | $64,125,000 | ||||
| Ontario Film and Television Tax Credit | $309,840,500 | ||||
| Ontario Interactive Digital Media Tax Credit | $71,881,500 | ||||
| Ontario Production Services Tax Credit | $366,822,600 | $816,922,600 | |||
| Total operating expense to be voted | $816,922,600 | ||||
| Total operating expense for Ontario Cultural Media Tax Credits | $816,922,600 | ||||
Agency Programs - vote 3811
The Ministry's attractions and agencies promote the cultural fabric of Ontario as well as its economic growth and job creation by offering a range of educational, recreational, cultural and entertainment programs for residents and visitors. The Agency Program is responsible for governance, appointments, accountability and oversight of operating funding for agencies and attractions within the Ministry's portfolio, including two directly operated attractions.
The Agency Program is responsible for driving the Ministry's agency modernization and transformation initiatives and to ensure agencies are provided with stabilization funding to assist with their operational needs.
Vote summary
Standard account by item and sub-items
| Vote- item number |
Standard account by item and sub-items | Amount | Amount | Amount | |
|---|---|---|---|---|---|
Operating expense |
|||||
| 3811-1 | Agency programs | ||||
| Salaries and wages | $9,812,000 | ||||
| Employee benefits | $1,349,500 | ||||
| Transportation and communication | $277,200 | ||||
| Services | $2,123,300 | ||||
| Supplies and equipment | $867,100 | ||||
| Transfer payments | |||||
| McMichael Canadian Collection | $3,328,800 | ||||
| Ontario Arts Council | $64,937,400 | ||||
| Ontario Media Development Corporation | $28,850,300 | ||||
| Ontario Heritage Trust | $3,829,300 | ||||
| Ontario Science Centre | $19,364,100 | ||||
| Royal Botanical Gardens | $4,036,000 | ||||
| Royal Ontario Museum | $27,280,900 | ||||
| Science North | $6,828,900 | ||||
| St. Lawrence Parks Commission | $7,122,800 | ||||
| Ontario Place Corporation | $2,070,000 | ||||
| Ontario Tourism Marketing Partnership Corporation | $32,967,500 | ||||
| Agencies and Attractions Sector Support | $1,000 | ||||
| Transformation and Delivery Office | $400,000 | ||||
| Art Gallery of Ontario | $21,072,300 | $222,089,300 | |||
| Total operating expense to be voted | $236,518,400 | ||||
| Sub-items: | |||||
| Transformation and delivery | |||||
| Salaries and wages | $2,539,300 | ||||
| Employee benefits | $270,800 | ||||
| Transportation and communication | $75,200 | ||||
| Services | $213,700 | ||||
| Supplies and equipment | $54,000 | ||||
| Transfer payments | |||||
| Transformation and Delivery Office | $400,000 | ||||
| Ontario Place Corporation | $2,070,000 | $2,470,000 | $5,623,000 | ||
| Agency Relations and Accountability | |||||
| Salaries and wages | $7,272,700 | ||||
| Employee benefits | $1,078,700 | ||||
| Transportation and communication | $202,000 | ||||
| Services | $1,909,600 | ||||
| Supplies and equipment | $813,100 | ||||
| Transfer payments | |||||
| McMichael Canadian Collection | $3,328,800 | ||||
| Ontario Arts Council | $64,937,400 | ||||
| Ontario Media Development Corporation | $28,850,300 | ||||
| Ontario Heritage Trust | $3,829,300 | ||||
| Ontario Science Centre | $19,364,100 | ||||
| Royal Botanical Gardens | $4,036,000 | ||||
| Royal Ontario Museum | $27,280,900 | ||||
| Science North | $6,828,900 | ||||
| St. Lawrence Parks Commission | $7,122,800 | ||||
| Ontario Tourism Marketing Partnership Corporation | $32,967,500 | ||||
| Agencies and Attractions Sector Support | $1,000 | ||||
| Art Gallery of Ontario | $21,072,300 | $219,619,300 | $230,895,400 | ||
| Total operating expense to be voted | $236,518,400 | ||||
| Statutory appropriations | |||||
| Other transactions | |||||
| Statutory | Bad debt expense, the Financial Administration Act | $1,000 | |||
| Total operating expense for agency programs | $236,519,400 | ||||
Capital expense |
|||||
| 3811-3 | Agency programs | ||||
| Other transactions | $1,000 | ||||
| Total capital expense to be voted | $1,000 | ||||
| Statutory appropriations | |||||
| Other transactions | |||||
| Statutory | Amortization, the Financial Administration Act | $1,000 | |||
| Total capital expense for Agency Programs | $2,000 | ||||
Capital assets |
|||||
| 3811-2 | Agency programs | ||||
| Land | $39,272,000 | ||||
| Land and marine fleet - asset costs | $1,000 | ||||
| Total capital assets to be voted | $39,273,000 | ||||
| Total capital assets for Agency Programs | $39,273,000 | ||||
Footnotes
- footnote[1] Back to paragraph Total operating expense includes statutory appropriations, special warrants and total operating expense to be voted.