Publications: Finance
Master Supplier File Maintenance
January 2019
In this audit we determined whether the Ministry of Finance maintains secure, valid, complete and accurate supplier information in the Corporate Accounting System.
Understanding Tax Expenditures
October 2018
This information report explains tax expenditures and how they relate to provincial spending.
Understanding Our Audit Opinion on B.C.'s 2017/18 Summary Financial Statements
August 2018
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 2017/18 summary financial statements.
An Independent Audit of Executive Expenses at School District 61
May 2018
In this audit, we looked at the expense payments for six executives from School District 61 in Victoria. Specifically, we looked to see whether expenses that the school district paid on behalf of these executives complied with the district’s policies, and followed the spirit and intent of core government policy.
Understanding Our Audit Opinion on B.C.'s 2016/17 Summary Financial Statements
September 2017
Under section 11 (1) of the Auditor General Act, we complete an annual audit of the B.C. government's Summary Financial Statements. At the end of this process, we issue an audit opinion that is published with the financial statements in government's Public Accounts. The opinion says whether or not the financial statements present government's financial position and results for the year fairly, and in accordance with Canadian generally accepted accounting principles.
Budget Process Examination Phase 2: Forecasting for Operating Expense, Capital Spending and Debt
April 2017
This report provides independent assurance on the operating expenses, capital spending and debt forecasts in the 2015/16 - 2017/18 Budget and Fiscal Plan. This is the second phase of our examination of government's budgeting processes - we published Budget Process Examination (Phase 1): Revenue in June 2015.
The 2015/16 Public Accounts and the Auditor General's Findings
February 2017
A review of government’s 2015/16 Summary Financial Statements, an explanation of the Auditor General’s audit opinion on the statements and some interesting highlights from the fiscal year.