Publications

Cover of the report on The Audit of B.C.’s 2022/23 Summary Financial Statements: Areas of Interest

The Audit of B.C.’s 2022/23 Summary Financial Statements: Areas of Interest

March 2024
This report follows our audit of the $80 billion of financial activity reported by more than 150 government entities last fiscal year.  The topics we’ve identified warrant attention because of their potential influence on the accuracy of government’s financial reporting.  They relate to: government’s method for estimating personal and corporate income tax revenues; BC Hydro’s accounting and implications for its net earnings; and implementation of new accounting standards across government.
Cover of the Managing Hazardous Spills in B.C. report

Managing Hazardous Spills in B.C.

February 2024
Thousands of spills are reported every year in B.C. – and the number has been going up. These spills can present potential harm to people and the environment.  Our audit examined whether the Ministry of Environment and Climate Change Strategy, through the Environmental Emergency Program, had effectively managed hazardous spills.  

Financial Statement Audit Coverage Plan for financial statement fiscal years ending in 2025, 2026, and 2027

November 2023
The Financial Statement Audit Coverage Plan outlines how the Office of the Auditor General determines which government reporting entities’ financial statements will be audited by the office directly and which entities will be audited by private accounting firms.
Report cover image showing a sign that says "Legislative Assembly of British Columbia" with the distinctive stone walls and copper roof of the legislative buildings in the background

Summary Financial Statements Audit: Supporting the Role of MLAs

November 2023
The Province of B.C.’s Summary Financial Statements reported $80 billion of public sector financial activity last fiscal year. The financial statements are the main part of the Public Accounts, released in August.  Our independent audit found three areas of concern, leading to a qualified audit report for the 16th consecutive year.  Today’s report is to help MLAs as they consider the Summary Financial Statements and the implications of our audit.

Service Plan 2024/25 – 2026/27

October 2023
This document is prepared in alignment with the Auditor General Act, the Budget Transparency and Accountability Act, and the Performance Reporting Principles for the B.C. Public Service. It accompanies our budget submission for the same period so that our work plan and performance targets correspond to our funding requests. The foundation we’ve built over recent years is strong. We keep a steadfast focus on the people and product of our office. We are grateful for the resources entrusted to us to fulfill our mandate. Our service plan’s strategies will sustain the momentum we’ve created in recent years and it will guide our drive for improvement.
Report cover showing Vancouver Island University campus

Board Oversight of Cybersecurity Risk Management at Vancouver Island University

August 2023
Across B.C., each university’s board of governors has a critical role in overseeing cybersecurity risk management. They review strategies to protect IT systems and personal data, and they hold university management accountable for those strategies. This audit focused on the board of Vancouver Island University and its oversight of cybersecurity risk management at VIU. 
Report cover image showing all 18 audits included in the follow-up report

Annual Follow-up Report: Status of Performance Audit Recommendations (2019 – 2021)

July 2023
Our office has followed-up on 112 recommendations made to B.C. government organizations in 18 audits of programs and services. These performance audits were reported in 2019, 2020 and 2021, and government agreed to address all of the recommendations. 

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