Publications

An Audit of Mid-Size Capital Procurement in Post-Secondary Institutions

May 2016
This audit examined the prioritization, planning, activities, and assessment of capital procurement projects within the Ministry of Advanced Education and post-secondary institutions.

Improving Budgeting and Expenditure Management in the Public Education System

May 2016
This audit looked at the development of budgets, and the monitoring and control of expenditures in a sample of four school districts. Appendix A of the report contains a list of 20 questions that school boards can use to self-assess their budgeting and expenditure management. A printer-friendly version is available here. This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on October 5, 2016.

An Audit of Compliance and Enforcement of the Mining Sector

May 2016
This audit looked at whether or not the Ministry of Energy and Mines and the Ministry of Environment's compliance and enforcement activities of the mining sector are protecting the province from significant environmental risks.

Service Plan 2016/17 - 2018/19

March 2016
This Service Plan covers the 2016/17 fiscal year, and includes targets through to 2018/19. It provides strategic direction for the Office, and outlines its goals for the coming year and the indicators that will be used to evaluate progress. The performance audit and financial statement audit coverage plans identify the projects that the Office plans to start over the next three years.

The 2014/15 Public Accounts and the Auditor General's Findings

March 2016
A review of government’s 2014/15 Summary Financial Statements, an explanation of the Auditor General’s audit opinion on the statements and some interesting highlights from the fiscal year.

Preparing Public Sector Financial Statements

January 2016
The Summary of Canadian Public Sector Accounting Standards provides useful guidance for preparing financial statements under the Public Sector Accounting (PSA) Handbook, and is an excellent resource for taxpayer-supported government organizations. The Office of the Auditor General has also prepared the Public Sector Model Financial Statements to further assist provincial government organizations in B.C. in preparing financial statements in accordance with PSA standards. Information on interpreting and/or understanding public sector financial statements can be found here.          

The Status of Government's General Computing Controls: 2014

December 2015
An annual assessment of the health of government's general computing controls. This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on Wednesday, February 3, 2016.

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