Publications

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.

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

March 2012
This follow-up report contains the self-assessed progress of ministries and organizations in implementing the recommendations from recent reports. The report was discussed by the Legislative Assembly’s Select Standing Committee on Public Accounts on April 24, 2012.
forest

An Audit of the Ministry of Forests, Lands and Natural Resource Operations' Management of Timber

February 2012
The objective of this audit was to determine whether the Ministry of Forests, Lands and Natural Resource Operations is achieving its forest objectives for timber. The report was discussed by the Legislative Assembly’s Select Standing Committee on Public Accounts on June 11, 2012. The first follow-up on the report’s recommendations is expected in April 2013.

Effectiveness of BC Community Corrections

December 2011
This audit examined the Community Corrections and Corporate Programs (CCCP) division's success in reducing rates of re-offending among those under its supervision, and identified particular areas that may be impacting the CCCP's effectiveness. The report was discussed by the Legislative Assembly’s Select Standing Committee on Public Accounts on April 24, 2012. The follow-up reports were issued April 2013 and October 2013, and were discussed on February 4, 2015.

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