Publications

Audits of Two P3 Projects in the Sea-to-Sky Corridor

July 2012
The report contains the results of audits of two public-private partnerships (P3s) in British Columbia: the Sea-to-Sky Highway Improvement Project, and the Britannia Mine Water Treatment Plant Project. This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on November 19, 2013.

The Status of IT Controls in British Columbia's Public Sector: an analysis of audit findings

July 2012
This report summarizes recommendations arising from government’s use of information technology to process financial information. These recommendations have previously been reported in the Office's annual report on government's summary financial statements. This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on November 18, 2013.

Annual Report 2011/12 and Service Plan 2012/13-2014/15

June 2012
The annual report on the Office's performance and financial position, as well as the service plan for the upcoming years.

Reporting on Financial Statements in the BC Public Sector under Canadian Auditing Standards

June 2012
The purpose of this discussion paper is to consider the various reporting alternatives within the CASs reporting model and to develop tentative Office positions for the financial statement audits conducted within the B.C. public sector.  

Government Transfers - OAG Position Paper

June 2012
This guideline focuses on the Office’s approach for assessing the appropriate accounting treatment of government transfers from a recipient entity’s perspective under the new PS 3410 “Government Transfers” standard when there are stipulations imposed by the transferor.  

Crown Agency Board Governance

May 2012
This report contains the results of examinations of board governance at four Crown agencies: BC Transit, the University of Northern B.C., Camosun College and the Vancouver Coastal Health Authority. The report was discussed by the Legislative Assembly’s Select Standing Committee on Public Accounts on June 11, 2012.

Development Initiative Trusts: An Audit of Legislative Compliance and Public Accountability Practices in the Three Statutory Trusts

April 2012
This report brings together the audits of the publicly-funded Northern, Southern Interior and North Island-Coast Development Initiative Trusts. These audits examined the statutory trusts' compliance with their respective Acts, and the quality of their public accountability reporting. This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on November 21, 2013.

Pages