This guide is to help readers – specifically those who are not familiar with public sector financial statements – improve their ability to review and interpret government financial reports.
An article based on this report appears in CPA BC's In Focus Magazine (Sept/Oct 2014) on pages 32 and 33.
The Financial Statement Audit Coverage Plan outlines how the Office of the Auditor General determines which government reporting entities’ financial statements will be audited by the office directly and which entities will be audited by private accounting firms.
The Financial Statement Audit Coverage Plan outlines how the Office of the Auditor General determines which government reporting entities’ financial statements will be audited by the office directly and which entities will be audited by private accounting firms.
As required by the Auditor General Act, the coverage plan includes the next three fiscal years and is prepared for the Select Standing Committee on Public Accounts for their review and approval.
This plan is our annual plan for auditing the financial statements of more than 140 public-sector organizations included as part of the massive audit of government’s summary financial statements. It includes central government, Crown corporations, universities, colleges, school districts, health authorities and similar entities controlled by or accountable to the provincial government.
This information report is a summary of funds announced by the government as part of its response to the pandemic. It includes funding allocations under the $5-billion Pandemic Contingencies allocation, B.C.’s $1-billion contribution toward a federal cost-sharing agreement, and other significant financial relief measures.
In this audit, we looked at the employer-paid executive expenses for School District 36, the Surrey School District.
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 2018/19 summary financial statements.
In this information report we explain rate-regulated accounting, both in general, and how it has been applied at BC Hydro.
In this audit we determined whether the Ministry of Finance maintains secure, valid, complete and accurate supplier information in the Corporate Accounting System.
This information report explains tax expenditures and how they relate to provincial spending.
