Publications: Finance

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.

Financial Statement Audit Coverage Plan for financial statement fiscal years ending in 2024, 2025, and 2026

February 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. As required by the Auditor General Act, the coverage plan includes the next three fiscal years and is prepared for the Select Standing Committee on Public Accounts for their review and approval.

Financial Statement Audit Coverage Plan for fiscal years ending in 2023, 2024 and 2025

March 2022
This plan is our annual plan for auditing the financial statements of more than 140 public-sector organizations included as part of the massive audit of government’s summary financial statements. It includes central government, Crown corporations, universities, colleges, school districts, health authorities and similar entities controlled by or accountable to the provincial government. The Financial Statement Audit Coverage Plan outlines which public-sector organizations will be audited directly by the auditor general’s office and which ones will be audited by private-sector firms. 

Summary of COVID-19 Pandemic Funding Allocations and Other Financial Relief Measures

September 2020
This information report is a summary of funds announced by the government as part of its response to the pandemic. It includes funding allocations under the $5-billion Pandemic Contingencies allocation, B.C.’s $1-billion contribution toward a federal cost-sharing agreement, and other significant financial relief measures.

Executive Expenses at School District 36

August 2019
In this audit, we looked at the employer-paid executive expenses for School District 36, the Surrey School District.

Understanding Our Audit Opinion on B.C.’s 2018/19 Summary Financial Statements

July 2019
Each year we audit the province’s summary financial statements and its debt-related statements, and then issue our opinion. This report explains our qualified audit opinion on government's 2018/19 summary financial statements.

Rate-regulated Accounting at BC Hydro

February 2019
In this information report we explain rate-regulated accounting, both in general, and how it has been applied at BC Hydro.

Pages