Finance

Auditor General's Opinions on the Summary Financial Statements and the Provincial Debt Summary

Date: 
July 2012

The Auditor General's opinions on the 2011/12 Summary Financial Statements and Provincial Debt Summary.

This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on November 6, 2012.

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

Date: 
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.

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

Date: 
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.

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Summary Report: Results of Completed Projects (2011)

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Date: 
December 2011

Six recent projects are summarized in the report:

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BC Hydro: The Effects of Rate-Regulated Accounting

Date: 
October 2011

This report examines the implications of BC Hydro's use of rate-regulated accounting, which allows BC Hydro to establish deferral accounts into which it can "defer" expenses to future years.

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Follow-up Report: Updates on the implementation of recommendations from recent reports (October 2011)

Date: 
October 2011

This follow-up report contains the self-assessed progress of ministries and organizations in implementing the Auditor General's recommendations. It also includes two progress assessments.

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Observations on Financial Reporting: Summary Financial Statements 2010/11

Date: 
September 2011

This report includes further detail on the audit opinion of the government's Public Accounts, as well as further recommendations on financial reporting and an overview of management letters.

This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on November 25, 2011.

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Follow-up Report: Updates on the implementation of recommendations from recent reports (September 2010)

Date: 
September 2010

This follow-up report contains the self-assessed progress of ministries and organizations in implementing the Auditor General's recommendations.

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Aspects of Financial Management

Date: 
August 2010

This report contains the findings of four separate projects:

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Observations on Financial Reporting: Summary Financial Statements 2009/10

Date: 
August 2010

This report includes further detail on the audit opinion of the government's Public Accounts, as well as further recommendations on financial reporting, an overview of management letters and a summary of a governance survey.

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