Province of British Columbia
40th Parliament – 2013
Select Standing Committee on Public Accounts
INDEX

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | R | S | T | U | V | W | Z

Accountants

Accounting standards See also Accounting practices under Government
changes (Jones, R.) 4:0950 (Ralston) 4:0950 (Reid, J.) 4:0920
international financial reporting standards (Newton, S.) 6:0920
international financial reporting standards and public sector standards (Jones, R.) 6:1405
public sector accounting standards (Gilhooly, B.) 6:0945 (Jones, R.) 6:0920, 6:1030-1035, 6:1400-1405 (Newton, S.) 6:0915-0925, 6:1010-1025, 6:1400 (Simpson) 6:1020-1025, 6:1035
rate-regulated accounting (Corrigan) 6:1135 (Jones, R.) 6:1025-1030, 6:1135 (Newton, S.) 6:1015, 6:1025 (Simpson) 6:1025
Achieving Value for Money – Sea-to-Sky Highway Improvement Project report See Sea to Sky Highway improvement project, report under Highway 99
Air – Greenhouse gas emissions

Emission offsets See Carbon offsets under Carbon; Pacific Carbon Trust
Reduction See Carbon neutrality; Emissions reduction under Government; particular sectors
Alberta

Government accounting practices (Newton, S.) 6:1010
Public accounts committee system (Dubrow, G.) 2:1115
Alcohol

Liquor distribution branch See Justice, Ministry of
Alternative service delivery agreements See Programs and services under Government
American National Standards Institute

Accreditation of carbon offset validators (Muter, D.) 5:1100, 5:1155-1200, 5:1320
Anderson, Tara

Crown agencies, governance, review by Auditor General 6:1520
Education, school districts and boards of education
communications with Education Ministry 6:1525
governance, review by Auditor General 6:1515-1525, 6:1540
performance expectations and performance measurement, student achievement and fiscal responsibility 6:1520-1525
practices, implementation of good practice guidelines 6:1525
risk management 6:1525
trustees, competencies and needs assessments 6:1520
use of committees 6:1525
Education, superintendents, performance measurement 6:1525
Governance, role 6:1515-1520
Public sector, governance 6:1520
School district 27 (Cariboo-Chilcotin), governance, review by Auditor General 6:1520
School district 36 (Surrey), governance, review by Auditor General 6:1520
School district 75 (Mission), governance, review by Auditor General 6:1520, 6:1540
ASD agreements See Alternative service delivery agreements under Government
Auditor General

Acting Auditor General See Jones, Russ
Appointment, special committee See Auditor General, Special Committee to Appoint an
Audit follow-up (Corrigan) 2:1345 (Dubrow, G.) 2:1055-1100 (Gaston, M.) 6:1540 (Jones, R.) 5:1605 (Morris) 2:1055 (Ralston) 2:1340, 5:1600-1605 (Reimer) 2:1055 (Ryan-Lloyd, K.) 5:1605
Audit follow-up and agency self-assessments (Gaston, M.) 2:1345, 2:1415 (Jones, R.) 2:1100, 2:1340-1345, 2:1415, 3:1135 (Simpson) 2:1415
Audit services
audit follow-up See Audit follow-up above under this main heading
auditor rotation and term limits (Dalton) 4:0935 (Huntington) 4:0950-0955 (Jones, R.) 4:0935, 4:0950-0955 (Newton, S.) 4:0955 (Reid, J.) 4:0910
availability of information and monitoring issues (Jones, R.) 5:1405, 5:1505 (Robinson) 5:1505 (Simpson) 5:1405
confidentiality (Jones, R.) 5:1030
coverage of education and health sectors (Reid, J.) 4:0915
coverage of entities outside government control (Jones, R.) 6:1435, 6:1510 (Rafiei, K.) 6:1440 (Throness) 6:1510
coverage of post-secondary institutions (Eby) 4:1000 (Jones, R.) 4:1000 (Reid, J.) 4:0915
coverage of public-private partnerships (Gilhooly, B.) 4:1520-1525
coverage of school districts (Corrigan) 4:0945 (Dalton) 4:0930 (Jones, R.) 4:0920-0935, 4:1005-1010, 4:1020-1025 (Kyllo) 4:1020-1025 (Ralston) 4:1010 (Reid, J.) 4:0945 (Robinson) 4:0920-0925 (Sullivan) 4:1005-1010
coverage plan See Financial statement audit coverage plan below under this main heading
Crown corporations (Heyman) 4:0925-0930 (Jones, R.) 4:0925-0930 (Reid, J.) 4:0915, 4:0930
direct audits and oversight audits See levels of auditor involvement below under this subheading
discussion of draft audit findings (Sydor, M.) 5:1025
discussion of draft audit findings and differences of opinion (Jones, R.) 5:1020, 5:1030, 5:1045
financial audits (Jones, R.) 2:1355-1400
government response to audits (Jones, R.) 5:1045 (Throness) 5:1045 (Trumpy, C.) 5:1045
impact of accounting standards differences (Jones, R.) 4:0950 (Reid, J.) 4:0920
impact of government core review (Jones, R.) 4:1020 (Simpson) 4:1015-1020
levels of auditor involvement (Heyman) 4:0925-0930 (Jones, R.) 4:0925-0930, 4:0940 (Reid, J.) 4:0910 (Throness) 4:0940
levels of auditor involvement, changes (Eby) 4:0955-1000 (Jones, R.) 4:0955-1000
non-government reporting entities (Jones, R.) 4:0940, 4:1005 (Reid, J.) 4:0915 (Sullivan) 4:1005 (Throness) 4:0940
performance audits (Gaston, M.) 2:1355-1400 (Jones, R.) 2:1400, 5:1020, 5:1030, 5:1045 (Sydor, M.) 5:1020-1025 (Throness) 5:1045 (Trumpy, C.) 5:1045
performance audits and selection criteria (Jones, R.) 3:1510
performance audits, handling of policy issues (Jones, R.) 2:1135, 5:0950 (Newton, S.) 2:1135 (Simpson) 2:1135
performance audits of alternative service delivery agreements (Jones, R.) 5:1345, 5:1405, 5:1505 (Robinson) 5:1505
performance audits of public-private partnerships (Jones, R.) 4:1035-1040, 4:1440, 5:1405 (Simpson) 4:1150
priorities (Gilhooly, B.) 4:1000-1005 (Jones, R.) 4:1005-1010 (Morris) 4:1000 (Reid, J.) 4:0910-0915
priorities, requests (Jones, R.) 4:0920, 4:0940 (Reimer) 4:0920 (Throness) 4:0940
prioritization and risk management (Dalton) 2:1355 (Gaston, M.) 2:1355-1400 (Jones, R.) 2:1345 (Morris) 2:1345
process and techniques (Gibson) 6:1100 (Gilhooly, B.) 6:1100 (Jones, R.) 6:1100
quality (Gilhooly, B.) 4:0940-0945 (Throness) 4:0940
services (Gibson) 4:1010 (Gilhooly, B.) 4:1010 (Jones, R.) 4:1015 (Reid, J.) 4:0905-0910
use of private sector auditors See Staffing, contracted services below under this main heading
value-for-money audits See performance audits above under this subheading
Auditors General in other jurisdictions See Auditors General under Auditors
Budget
budget and funding (Gaston, M.) 2:1400 (Jones, R.) 2:1035, 2:1355 (Murphy, S.) 2:1035
potential risks to budget (Corrigan) 4:0945-0950 (Jones, R.) 4:0935, 4:0950 (Letnick) 4:0935
review by Finance and Government Services Committee See Finance and Government Services, Select Standing Committee on
Deputy Auditor General See Gaston, Malcolm
Financial statement audit coverage plan (Corrigan) 4:0945-0950 (Dalton) 4:0930-0935 (Eby) 4:0955-1000 (Gibson) 4:1010 (Gilhooly, B.) 4:0940-0945, 4:1000, 4:1010 (Heyman) 4:0925-0930 (Huntington) 4:0950-0955 (Jones, R.) 2:1325, 2:1355, 4:0900-0905, 4:0920-1025 (Kyllo) 4:1020-1025 (Letnick) 4:0935 (Morris) 4:1000 (Newton, S.) 4:0955, 4:1005, 4:1015 (Ralston) 4:0900, 4:0925, 4:0935-0940, 4:0950, 4:1010-1015 (Reid, J.) 4:0905-0920, 4:0930, 4:0945 (Reimer) 4:0920 (Robinson) 4:0920-0925 (Simpson) 4:1015-1020 (Sullivan) 4:1005-1010 (Throness) 4:0935-0940
Financial statement audit coverage plan, changes (Reid, J.) 4:0915
Guide on government financial reporting (Jones, R.) 2:1040, 2:1405
History (Jones, R.) 2:1430 (Ryan-Lloyd, K.) 2:1430
Independence (Murphy, S.) 2:1035
Information bulletins See Publications below under this main heading
Management letters (Gilhooly, B.) 6:0950-0955, 6:1155, 6:1340 (Heyman) 6:1330-1345 (Huntington) 2:1045 (Jones, R.) 2:1045, 3:1150, 6:1150-1155, 6:1320-1325, 6:1335-1340 (Lau, D.) 3:1150-1155 (Morris) 6:1150 (Newton, S.) 6:1020, 6:1315-1320, 6:1330-1335 (Ralston) 3:1150, 6:1320 (Robinson) 6:1315-1325
Management letters, letters sent on information technology controls issues See Information technology controls, review by Auditor General under Government
Meetings with trustees association See British Columbia School Trustees Association
Performance measurement (Gibson) 4:1010
Performance measurement, survey feedback (Gilhooly, B.) 4:1010 (Jones, R.) 4:1010
Publications See also Reports below under this main heading
Publications, Audits are Important: A discussion of the qualified audit opinion on B.C.'s 2012/13 Summary Financial Statements (Jones, R.) 6:1000
Recommendations
confidential recommendations (Ralston) 2:1405
government implementation (Jones, R.) 3:1350 (Morris) 3:1350
government implementation and action plans See also Audit follow-up above under this main heading
(Dubrow, G.) 2:1150
recommendations (Gaston, M.) 2:1405-1410 (Jones, R.) 2:1155 (Kyllo) 2:1155
Relationship with chief information officer (Hamilton, P.) 3:0940
Relationship with comptroller general (Dalton) 2:1040 (Huntington) 4:0950 (Jones, R.) 4:0950 (Murphy, S.) 2:1045 (Newton, S.) 2:1040, 4:1015, 6:1055 (Ralston) 2:1045
Relationship with government (Heyman) 3:0945-0950 (Jones, R.) 2:1035, 2:1145, 3:0950 (Kyllo) 3:1040, 3:1145 (Mah, C.) 3:0950 (Murphy, S.) 2:1035 (Sadler, B.) 3:0925
Relationship with Public Accounts Committee See Public Accounts, Select Standing Committee on
Reports
2007-08 report No. 8, Managing Access to the Corrections Case Management System See CORNET case management system, review by Auditor General under Corrections system
2012 report No. 1, Development Initiative Trusts: An Audit of Legislative Compliance and Public Accountability Practices in the Three Statutory Trusts See Economic development initiative trusts, review by Auditor General under Economy
2012 report No. 4, Audits of Two P3 Projects in the Sea-to-Sky Corridor See Water treatment plant project, review by Auditor General under Britannia mine
2012-13 report No. 3, The Status of IT Controls in British Columbia's Public Sector: An Analysis of Audit Findings See Information technology controls, review by Auditor General under Government
2012-13 report No. 4, Audits of Two P3 Projects in the Sea-to-Sky Corridor See Sea to Sky Highway improvement project, review by Auditor General under Highway 99
2012-13 report No. 7, Observations on Financial Reporting: Summary Financial Statements 2011/12 See Financial reporting, review by Auditor General for 2011-12 under Government
2012-13 report No. 9, Securing the JUSTIN System: Access and Security Audit at the Ministry of Justice See JUSTIN information system security, review by Auditor General under Justice system
2012-13 report No. 10, An Audit of Biodiversity in B.C.: Assessing the Effectiveness of Key Tools See Biodiversity, conservation management, review by Auditor General under Environment
2012-13 report No. 11, Health Benefits Operations: Are the Expected Benefits Being Achieved? See Government contract, review by Auditor General under Maximus B.C. Health Inc.
2012-13 report No. 14, An Audit of Carbon Neutral Government See Carbon neutrality, review by Auditor General under Government
2012-13 report No. 15, Audit of the Evergreen Line Rapid Transit Project See Evergreen line project, review by Auditor General under South Coast British Columbia Transportation Authority (TransLink)
2013 report No. 2, School District Board Governance Examinations See Governance, review by Auditor General under Education – School districts and boards of education
consideration by Public Accounts Committee See Review of Auditor General reports under Public Accounts, Select Standing Committee on
Reports and publications (Jones, R.) 2:1340, 2:1400-1405
Reports and reviews, consideration by Public Accounts Committee See Review of Auditor General reports under Public Accounts, Select Standing Committee on
Reports and reviews, recommendations from reports on public accounts (Gilhooly, B.) 6:0955-1000
Reports and reviews, timelines for reports on public accounts (Jones, R.) 6:0935-0940 (Newton, S.) 6:0940 (Ralston) 6:0940
Role (Simpson) 6:1040-1045
Role and responsibilities (Gaston, M.) 2:1420 (Jones, R.) 2:1350-1355, 5:0950 (Trumpy, C.) 5:0920
Role and work of auditors (Gibson) 6:1050-1055 (Jones, R.) 6:1055
Staffing
capacity (Jones, R.) 4:0935-0940 (Throness) 4:0935
contracted services (Jones, R.) 4:0925-0930, 4:0940, 4:0955 (Throness) 4:0940
contracted services, costs (Jones, R.) 4:1020 (Kyllo) 4:1020
Auditor General of Canada See Fraser, Sheila
Auditor General, Special Committee to Appoint an

Attendance by committee member at public accounts committees conference (Sullivan) 1:1155
Role (Ryan-Lloyd, K.) 2:1435
Auditors

Auditing services
performance audits (Lohnes, P.) 2:1015 (Ralston) 2:1015
Auditors General in other jurisdictions
audit follow-up (Dubrow, G.) 2:1110, 2:1335-1340 (Sullivan) 2:1335
performance audits, handling of policy issues (Dubrow, G.) 2:1135
recommendations, government implementation and action plans (Dubrow, G.) 2:1150, 2:1335 (Murphy, S.) 2:1250
reports and publications (Dubrow, G.) 2:1335-1340
Audits are Important See Publications under Auditor General
Australia

Biodiversity, conservation management practices (Dale, A.) 3:1450

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