Publications

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.

An Audit of the Education of Aboriginal Students in the B.C. Public School System

November 2015
This audit looked at whether the Ministry of Education led the school system to meet government's commitment to close the gaps in education outcomes between Aboriginal and non-Aboriginal students.

Financial Statement Audit Coverage Plan for Fiscal Years 2016-17 through 2018-19

November 2015
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.

An Audit of the Panorama Public Health IT System

August 2015
Determines if the Panorama application provides the IT solution the Ministry of Health expected for public health. This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on Monday November 2, 2015.

Performance Audit Coverage Plan 2015/16 - 2017/18

July 2015
List of 62 performance audit projects that are in progress or will begin over the next three years. This list may shift if new priorities emerge.

Annual Report and Financial Statements 2014/15

June 2015
The annual report on the Office's performance and financial position with accompanying financial statements.

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