Publications

Health Funding Explained

January 2013
This public information piece is designed to help the public and legislators understand how provincial health-care dollars are spent. Health Funding Explained is the first time the Office has undertaken such an extensive public-information project and we are eager to hear your feedback. If you have any questions, comments, or concerns about this piece, please don’t hesitate to contact us.

Summary Report: Results of Completed Projects and Other Matters

December 2012
This summary report features the following five projects: work undertaken by the OAG Investigations Group; an overview of the audit opinion on the Police Complaint Commission; an update on government’s implementation of BC Reporting Principles; an audit of BC Transit; and an examination of School District 40’s Business Company. This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on February 5, 2015.

Observations on Financial Reporting: Summary Financial Statements 2011/12

December 2012
This report includes further detail on the audit opinion of the government's Public Accounts, as well as further recommendations on financial reporting and an overview of management letters. This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on November 21, 2013.

Auditor General’s Opinion on the Audit of Selected Police Complaints & Investigations Under Part 11 of the Police Act

November 2012
On May 31, 2012, the Legislative Assembly of British Columbia appointed a Special Committee to Inquire into the Use of Conducted Energy Weapons and to Audit Selected Police Complaints ("the Committee"). Included in the Committee's terms of reference is the following paragraph: "...pursuant to section 51.2 of the Act, the committee must, before January 1, 2013 conduct an audit respecting the outcome or resolution of randomly selected complaints and investigations under Part 11 of the Act and must submit a report to the Legislative Assembly respecting the results of the audit to the Legislative Assembly within one year after the date of the appointment of the Special Committee." In accordance with section 13(2) of the Auditor General Act, the Auditor General of British Columbia was appointed by the Special Committee to conduct an audit to determine whether the outcome or resolution of randomly selected complaints and investigations concluded between April 1, 2010, and August 31, 2012, were, in all significant respects, completed in compliance with Part 11 of the Police Act. The Auditor General's opinion is available on the Legislative Assembly's website.

Financial Statement Audit Coverage Plan for Fiscal Years 2013/2014 through 2015/2016

November 2012
The Financial Statement Audit Coverage Plan outlines a three-year financial audit plan for the Auditor General, detailing which government organizations our Office will audit directly and which will be audited by private sector auditors.The plan is prepared according to the Auditor General Act and professional auditing standards, and presented to the Select Standing Committee on Public Accounts for approval.

Follow-up Report: Updates on the implementation of recommendations from recent reports (October 2012)

October 2012
This follow-up report contains the self-assessed progress of ministries and organizations in implementing the recommendations from recent reports. This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on February 4, 2015.

Audit of the Legislative Assembly's Financial Records

July 2012
This report contains the findings of the Office's audit of the Legislative Assembly's trial balances for fiscal years 2009, 2010 and 2011.

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