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Reporting on Financial Statements in the BC Public Sector under Canadian Auditing Standards
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.
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Crown Agency Board Governance
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.
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Development Initiative Trusts: An Audit of Legislative Compliance and Public Accountability Practices in the Three Statutory Trusts
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.
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Follow-up Report: Updates on the implementation of recommendations from recent reports (March 2012)
This follow-up report contains the self-assessed progress of ministries and organizations in implementing the recommendations from recent reports.
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An Audit of the Ministry of Forests, Lands and Natural Resource Operations’ Management of Timber
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.
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Effectiveness of BC Community Corrections
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.
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Summary Report: Results of Completed Projects (2011)
Report summarizes six recent projects reviewed in 2011.
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BC Hydro: The Effects of Rate-Regulated Accounting
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)
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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Financial Statement Audit Coverage Plan for Fiscal Years 2012/2013 through 2014/2015
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.
