Publications: 2024

Understanding Canadian Public Sector Financial Statements

June 2014
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. Information on preparing public sector financial statements, in accordance with Canadian Public Sector Accounting Standards, can be found here.

Disability Assistance: An Audit of Program Access, Integrity and Results

May 2014
The audit looked at the accessibility of the disability assistance program, the accuracy and timeliness of eligibility decisions, and whether the program contributes to improved outcomes for clients. This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on October 1, 2014.

Receiving Value for Money from Procured Professional and Advisory Services

May 2014
This audit emphasizes the importance of government ensuring its procurement practices and policies are fair and consistently achieve the right services at the right price and time. This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on December 8, 2014.

Credit Union Supervision in British Columbia

March 2014
This audit determines whether the method and extent of the supervision of the province's credit unions are appropriate, including whether the Financial Institutions Commission uses an appropriate supervisory framework for monitoring BC Credit Unions.

Catastrophic Earthquake Preparedness

March 2014
The purpose of this audit is to determine whether Emergency Management BC (EMBC) can demonstrate that it is adequately prepared to manage the effects of a catastrophic earthquake and is publicly reporting on the Province's preparedness for such an event. This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on June 25, 2014.

Working Capital Management Since 2010

March 2014
In August 2010, The Office of the Auditor General first looked at cash flow management in the college and school district sectors and found that government was not realizing best value. In this update report, we discuss the limited progress made since 2010. This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on June 25, 2014.

Summary Report: Winter 2014

February 2014
The Summary Report: Winter 2014 shares findings from two projects: Health Shared Services BC and the K-12 Funding Allocation Model. It also recognizes some of the good work done in Government, which may not otherwise be shared in a public realm. This report was discussed by the Legislative Assembly's Select Standing Committee on Public Accounts on February 5, 2015.

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