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Financial Statement Audit Coverage Plan for financial statement fiscal years ending in 2025, 2026, and 2027
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.
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Summary Financial Statements Audit: Supporting the Role of MLAs
The Province of B.C.’s Summary Financial Statements reported $80 billion of public sector financial activity last fiscal year. The financial statements are the main part of the Public Accounts, released in August. Our independent audit found three areas of concern, leading to a qualified audit report for the 16th consecutive year. Today’s report is to help MLAs…
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Service Plan 2024/25 – 2026/27
This document is prepared in alignment with the Auditor General Act, the Budget Transparency and Accountability Act, and the Performance Reporting Principles for the B.C. Public Service. It accompanies our budget submission for the same period so that our work plan and performance targets correspond to our funding requests. The foundation we’ve built over recent…
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Board Oversight of Cybersecurity Risk Management at Vancouver Island University
Across B.C., each university’s board of governors has a critical role in overseeing cybersecurity risk management. They review strategies to protect IT systems and personal data, and they hold university management accountable for those strategies. This audit focused on the board of Vancouver Island University and its oversight of cybersecurity risk management at VIU.
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Annual Follow-up Report: Status of Performance Audit Recommendations (2019 – 2021)
Our office has followed-up on 112 recommendations made to B.C. government organizations in 18 audits of programs and services. These performance audits were reported in 2019, 2020 and 2021, and government agreed to address all the recommendations.
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Annual Report and Financial Statements 2022/23
The Office of the Auditor General’s Annual Report and Financial Statements 2022/23 highlights achievements and summarizes the independent assurance and trusted information we provided to the Legislative Assembly of British Columbia. This is a report on the achievements of the goals, objectives, and performance measures set out in our annual service plan. The annual financial…
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B.C.’s COVID-19 Response: Destination Development Grants
Since the province declared a public health emergency in 2016, more than 14,000 people have died due to the toxic drug supply. The Ministry of Mental Health and Addictions and the Ministry of Health lead B.C.’s response, including two harm reduction programs. We audited the ministries’ implementation of overdose prevention and supervised consumption services. We…
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Fraud Risk and Financial Statements: B.C. Public Sector, Part 2
Public sector organizations need a strong fraud risk management framework to safeguard public dollars against potential losses due to fraud. In B.C., government ministries are expected to follow a common approach to fraud detection, prevention, and response, with oversight by the Office of the Comptroller General. We sent a questionnaire to 22 ministries to understand…
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Governance of the Diversity and Inclusion Strategy for the Public Service
The Public Service Agency (PSA) supports human resources for 35,000 provincial government workers and is currently leading a strategy to ensure the public service is inclusive and diverse. We looked at whether the PSA had established strong governance to ensure that the strategy can achieve its goals.
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Fraud Risk and Financial Statements: B.C. Public Sector, Part 1
We sent a questionnaire to 23 Crown organizations, post-secondary institutions, school districts, health authorities and associations, to understand how they perceive and manage the risk of fraud. This information will help our auditors plan our annual audit of the Province’s summary financial statements — the largest financial statement audit in B.C.
