BC Legislature - Public Accounts Committee, 40th Parliament

Accountability and oversight See also Performance measurement below under this main heading

(Dubrow, G.) 2:1055-1100 (Huntington) 2:1345 (Lohnes, P.) 2:1015 (Murphy, S.) 2:1025-1035, 2:1445 (Ralston) 2:1005 (Simpson) 2:1415

Accounting practices See also Financial reporting below under this main heading

accounting practices (Newton, S.) 6:0935

deferral of government transfers revenue for capital projects (Eby) 6:1130, 6:1405-1410 (Fischer, C.) 6:1405 (Jones, R.) 6:1030-1035, 6:1130-1135, 6:1410 (Newton, S.) 6:1005-1015, 6:1410

impact on budget status (Jones, R.) 6:1150 (Throness) 6:1150

legislation See also Budget Transparency and Accountability Act

(Newton, S.) 6:1025

standards See also Accounting standards under Accountants

(Newton, S.) 6:0910, 6:0925-0930

standards for SUCH sector entities (Eby) 6:1115-1120 (Jones, R.) 6:1125

standards in other jurisdictions (Jones, R.) 6:1405 (Reimer) 6:1405

transition to new standards (Jones, R.) 6:0930 (Newton, S.) 6:0915-0925, 6:1400 (Ralston) 6:0920

Action on Auditor General recommendations See Recommendations, government implementation under Auditor General; particular Auditor General reviews

Agencies See also Crown agencies

Agencies and boards, governance practices and oversight (Heyman) 6:1330-1335 (Jones, R.) 6:1335-1340 (Newton, S.) 6:1330-1335

Alternative service delivery agreements

joint solutions request for proposals (Kislock, L.) 5:1505

oversight (Letnick) 5:1520 (Throness) 5:1455

oversight and secretariat (Gaston, M.) 5:1500 (Ralston) 5:1500

oversight, role of Auditor General and comptroller general (Jones, R.) 5:1535 (Newton, S.) 5:1535 (Ralston) 5:1535 (Simpson) 5:1530-1535

review by Auditor General See Audit services, performance audits of alternative service delivery agreements under Auditor General

ASD agreements See Alternative service delivery agreements above under this main heading

Buildings, LEED standards in B.C. and elsewhere (Mack, J.) 5:0950

Capital lease obligations (Fischer, C.) 6:1345-1350 (Jones, R.) 6:1350 (Simpson) 6:1345-1350

Capital projects

accounting practices for funding transfers See Accounting practices above under this main heading

capital asset management framework (Farrell, A.) 4:1545 (Huntington) 4:1545-1550 (Newton, S.) 4:1550 (Thomas, C.) 4:1445-1450 (Volk, K.) 4:1505

planning processes and capital asset management framework (Farrell, A.) 4:1500

policy for evaluation as public-private partnerships (Corrigan) 4:1535 (Farrell, A.) 4:1535

public-private partnerships See Business

Carbon neutrality See also Emissions reduction below under this main heading

achievement of goals See performance below under this subheading

announcement on program changes (Mack, J.) 5:0915-0920, 5:1040-1045 (Ralston) 5:0900 (Trumpy, C.) 5:0920

Auditor General review See Carbon neutrality, review by Auditor General below under this main heading

balance of emissions reduction against purchase of offsets (Gibson) 5:1130 (Heyman) 5:0935-0940 (Letnick) 5:1050 (Mack, J.) 5:0935-0950, 5:1035-1040, 5:1130-1135 (Robinson) 5:1035

education system See Carbon neutrality under Education – School districts and boards of education

energy conservation agreement See Public sector energy conservation agreement

initiative (Morris) 5:1125

leadership (Mack, J.) 5:0915, 5:0935, 5:1035, 5:1130-1140

legislation See also Emission offsets regulation under Carbon

(Huntington) 5:1055, 5:1105 (Mack, J.) 5:0915, 5:0925-0930, 5:0940, 5:1035-1045, 5:1055, 5:1130 (Muter, D.) 5:1100

local government See Carbon neutrality under Government – Local government

oversight (Huntington) 5:1300

performance (Mack, J.) 5:0915 (Wood, T.) 5:0905-0910

policy issues (Heyman) 5:0935-0940, 5:0950 (Mack, J.) 5:0940-0950, 5:1040-1045 (Ralston) 5:0950 (Sydor, M.) 5:0945

public engagement initiative (Mack, J.) 5:0920, 5:1130

regulations See legislation above under this subheading; Emission offsets regulation under Carbon

reporting (Mack, J.) 5:0935, 5:1040 (Robinson) 5:1040 (Wood, T.) 5:0910

travel (Mack, J.) 5:0915, 5:1035

Carbon neutrality, review by Auditor General

delay of report (Eby) 5:1140 (Muter, D.) 5:1015 (Ralston) 5:1010 (Sydor, M.) 5:1010-1015

difference of opinion with government (Eby) 5:0955-1000 (Jones, R.) 5:1335-1340 (Mack, J.) 5:0920-0925, 5:1035, 5:1045, 5:1155, 5:1320 (Morris) 5:1125 (Muter, D.) 5:1005-1015, 5:1025, 5:1105, 5:1125, 5:1325 (Ralston) 5:1330 (Reimer) 5:0955, 5:1155 (Throness) 5:1040-1045 (Trumpy, C.) 5:0920, 5:1000

government response (Mack, J.) 5:0915-0950, 5:1035-1100, 5:1130-1140, 5:1150-1155, 5:1300, 5:1320, 5:1330-1335 (Muter, D.) 5:0930-0935, 5:1000-1015, 5:1025-1030, 5:1100-1105, 5:1125-1130, 5:1140-1200, 5:1310-1325, 5:1335 (Trumpy, C.) 5:0920-0925, 5:1000-1005, 5:1045, 5:1055, 5:1335

information disclosure during audit process (Corrigan) 5:1025-1030 (Eby) 5:0955 (Morris) 5:1125 (Muter, D.) 5:1010-1015, 5:1025-1030 (Ralston) 5:1020 (Sydor, M.) 5:1005-1010, 5:1020-1025 (Trumpy, C.) 5:1000

letter campaign during audit process (Eby) 5:0955 (Sydor, M.) 5:1005

meetings on draft findings (Corrigan) 5:1025-1030 (Muter, D.) 5:1005-1015, 5:1025-1030 (Ralston) 5:1025 (Sydor, M.) 5:1010-1015, 5:1025 (Trumpy, C.) 5:1000

review (Corrigan) 5:1025-1030, 5:1145, 5:1305-1320, 5:1330 (Eby) 5:0955-1005, 5:1135-1145, 5:1335 (Gibson) 5:1130 (Heyman) 5:0935-0950 (Huntington) 5:1055, 5:1105-1110, 5:1300 (Jones, R.) 5:0900, 5:0950, 5:1020-1030, 5:1045, 5:1145, 5:1300-1305, 5:1335-1340 (Letnick) 5:1050 (Morris) 5:1125 (Ralston) 5:0950, 5:1010, 5:1020-1025, 5:1045, 5:1140-1145, 5:1300, 5:1315, 5:1330-1340 (Reimer) 5:0950-0955, 5:1150-1155 (Robinson) 5:1030-1040, 5:1155-1200 (Sydor, M.) 5:0945, 5:0955, 5:1005-1025, 5:1045, 5:1110, 5:1135-1145, 5:1305-1315, 5:1325 (Throness) 5:1040-1045 (Wood, T.) 5:0905-0910

role of Pacific Carbon Trust See Pacific Carbon Trust

slideshow from audit process, provision to Public Accounts Committee (Eby) 5:1140-1145, 5:1335 (Muter, D.) 5:1335 (Ralston) 5:1335 (Sydor, M.) 5:1140-1145

Core review (Jones, R.) 4:1020 (Simpson) 4:1015-1020

Crown corporations See Crown corporations

Emissions reduction See also Carbon neutrality above under this main heading

balance with purchase of carbon offsets See Carbon neutrality above under this main heading

emission reduction projects for creation of carbon offsets See Emission reduction projects under Pacific Carbon Trust

factors (Mack, J.) 5:1040, 5:1050

government action and targets (Heyman) 5:0935-0945 (Mack, J.) 5:0925, 5:0940-0950, 5:1035-1040, 5:1130-1135 (Reimer) 5:0950 (Robinson) 5:1030-1035 (Sydor, M.) 5:0945, 5:0955 (Wood, T.) 5:0905

levels and measurement (Corrigan) 5:1330 (Letnick) 5:1050 (Mack, J.) 5:0915, 5:1035-1040, 5:1050, 5:1330-1335 (Robinson) 5:1040

levels and measurement, provision of chart to Public Accounts Committee (Ralston) 5:1330

other jurisdictions (Mack, J.) 5:1035

Employees See Civil service

Employees, security controls for use of information systems See Information technology controls below under this main heading; particular systems

Financial management

financial management of working capital by SUCH sector entities (Eby) 6:1120-1125, 6:1410-1415 (Jones, R.) 6:1410-1415 (Newton, S.) 6:1120-1125, 6:1340

financial management of working capital by SUCH sector entities and review by Auditor General (Gilhooly, B.) 6:1125-1130

governance (Newton, S.) 6:0905

investment management policies for SUCH sector (Gilhooly, B.) 6:1340

legislation See Balanced Budget and Ministerial Accountability Act; Budget Transparency and Accountability Act; Financial Administration Act; Financial Information Act

performance (Gilhooly, B.) 6:0950

Financial reporting See also Accounting practices above under this main heading

accountability and transparency (Jones, R.) 6:1400-1405 (Newton, S.) 6:1400 (Reimer) 6:1400-1405

audit committees (Jones, R.) 6:1155, 6:1320

audit coverage plan See Financial statement audit coverage plan under Auditor General

contractual obligations (Corrigan) 6:1140-1145, 6:1415 (Fischer, C.) 6:1350-1355 (Jones, R.) 6:1140-1145, 6:1355 (Newton, S.) 6:1140, 6:1355 (Ralston) 6:1350 (Simpson) 6:1350-1400

errors and correction (Gilhooly, B.) 6:0955

government business enterprises (Dalton) 6:1050 (Gilhooly, B.) 6:0955 (Jones, R.) 6:1145 (Newton, S.) 6:1010, 6:1050

government reporting entity (Jones, R.) 4:1005 (Newton, S.) 4:1005 (Ralston) 4:0905 (Reid, J.) 4:0905

government transfers See also Accounting practices, deferral of government transfers revenue for capital projects above under this main heading

(Gilhooly, B.) 6:0945, 6:0955

information guide See Auditor General

interim reporting (Newton, S.) 6:0915

internal audit (Newton, S.) 4:1015 (Ralston) 4:1015

professional judgment and interpretation (Huntington) 6:1315 (Newton, S.) 6:1000-1005, 6:1315

public accounts (Dalton) 6:0925 (Huntington) 6:0935 (Jones, R.) 6:0920, 6:0930, 6:0940, 6:1325 (Newton, S.) 6:0905-0925 (Ralston) 6:0900

public accounts, inclusion of budget information See Budget information in estimates and public accounts under Budgets

public accounts, review by Auditor General See review by Auditor General below under this main heading

reporting by SUCH sector See also particular sectors

(Gilhooly, B.) 6:0945

reporting of contributions (Huntington) 4:0950 (Jones, R.) 4:0950 (Reid, J.) 4:0920

reporting requirements (Newton, S.) 6:0910, 6:1015

review by Auditor General for 2011-12 (Corrigan) 6:1135-1145, 6:1415-1420 (Dalton) 6:1045-1050 (Eby) 6:0950, 6:1115-1130, 6:1405-1415 (Gibson) 6:1050-1100 (Gilhooly, B.) 6:0945-1000, 6:1045, 6:1100, 6:1125-1130, 6:1155, 6:1340, 6:1410 (Heyman) 6:1330-1345 (Huntington) 6:0950 (Jones, R.) 6:0940-0945, 6:1000, 6:1025-1100, 6:1125-1155, 6:1300-1310, 6:1320-1325, 6:1335-1425 (Ralston) 6:0950, 6:1420-1425 (Reimer) 6:1400-1405 (Robinson) 6:1315-1325 (Simpson) 6:1020-1025, 6:1035-1045, 6:1345-1400 (Sullivan) 6:1145-1150 (Throness) 6:1150

review by Auditor General for 2011-12, government response (Eby) 6:1410 (Fischer, C.) 6:1125, 6:1305, 6:1345-1355, 6:1405, 6:1420 (Jones, R.) 6:1410 (Newton, S.) 6:1000-1025, 6:1040-1100, 6:1115-1130, 6:1310-1345, 6:1355-1400, 6:1410, 6:1420

review by Auditor General for 2012-13 (Jones, R.) 6:1150 (Throness) 6:1150

review by Auditor General, identification of information technology controls issues (Corrigan) 3:1325 (Dover, C.) 3:1310 (Jones, R.) 3:1145-1150, 3:1325 (Lau, D.) 3:1150-1155 (Newton, S.) 3:1200

reviews by Auditor General (Huntington) 6:1300-1315 (Jones, R.) 6:1300-1310 (Newton, S.) 6:1315

reviews by Auditor General and comptroller general (Dalton) 6:0925 (Jones, R.) 6:0930 (Newton, S.) 6:0925 (Throness) 6:0925

reviews by Auditor General, recommendations (Simpson) 6:1350

service plan reports See Service plans below under this main heading

standards See Accounting practices above under this main heading; Accounting standards under Accountants

Greenhouse gas emissions reduction See Emissions reduction above under this main heading

Information, chief information officer See Chief information officer

Information technology

controls See Information technology controls below under this main heading

costs and project management (Dover, C.) 3:1345 (Jones, R.) 3:1340-1345 (Simpson) 3:1340-1345

review by Auditor General (Dover, C.) 3:1315 (Jones, R.) 3:1315

systems, business continuity planning (Mah, C.) 3:1040 (Ralston) 3:1040-1045

Information technology controls See also particular information systems

availability of data processing (Lau, D.) 3:1155

change management (Lau, D.) 3:1155

compliance and illegal activity (Eby) 3:1350 (Jones, R.) 3:1335-1340, 3:1350 (Throness) 3:1335-1340

control objectives for business information technology framework (Eby) 3:1045, 3:1310-1315 (Newton, S.) 3:1315 (Sadler, B.) 3:1045

controls (Robinson) 3:1000

data protection agreements with service providers (Dover, C.) 3:1030 (Heyman) 3:1030 (Mah, C.) 3:1030 (Newton, S.) 3:1030 (Sadler, B.) 3:1030

employee access (Mah, C.) 3:1005 (Sadler, B.) 3:0930

information security management (Heyman) 3:1305 (Lau, D.) 3:1155

information technology control environment (Lau, D.) 3:1155

measurement (Eby) 3:1315 (Kyllo) 3:1350

password use (Gibson) 3:1355

physical security (Lau, D.) 3:1155

requirements and potential legislation (Huntington) 3:1330 (Jones, R.) 3:1330 (Newton, S.) 3:1330

review by Auditor General (Corrigan) 3:1320-1325 (Dalton) 3:1300 (Dover, C.) 3:1300, 3:1310-1320, 3:1345 (Eby) 3:1310-1315, 3:1350 (Gibson) 3:1355 (Heyman) 3:1300-1310 (Huntington) 3:1325-1330, 3:1355 (Jones, R.) 3:1145-1150, 3:1300, 3:1310-1355 (Kyllo) 3:1350 (Lau, D.) 3:1150-1200 (Morris) 3:1345-1350 (Ralston) 3:1000, 3:1315, 3:1355 (Reimer) 3:1335 (Robinson) 3:1320 (Simpson) 3:1340-1345 (Throness) 3:1335-1340

review by Auditor General, government response (Newton, S.) 3:1200, 3:1305-1315, 3:1330-1335

virtual private networks (Mah, C.) 3:1010 (Ralston) 3:1010

Integrated case management system (Simpson) 3:1345

IT controls See Information technology controls above under this main heading

Lease agreements See Capital lease obligations above under this main heading

Ministries

accountability and oversight See Accountability and oversight above under this main heading

action on Auditor General recommendations See Recommendations, government implementation under Auditor General

financial responsibility of ministers and deputy ministers (Newton, S.) 6:0905

Open government, open data and financial reporting (Huntington) 6:0935 (Newton, S.) 6:0920, 6:0935

Performance measurement See also Accountability and oversight above under this main heading

policy issues (Dubrow, G.) 2:1130-1135 (Jones, R.) 2:1135 (Simpson) 2:1135

recognition of good performance (Gaston, M.) 2:1420 (Gibson) 2:1420 (Ralston) 2:1420

systemic issues (Dubrow, G.) 2:1055-1100 (Gibson) 2:1100 (Huntington) 2:1055

Policy, administration and effectiveness See Performance measurement above under this main heading

Procurement practices and system

fairness officers (Kislock, L.) 5:1520-1525 (Letnick) 5:1520-1525

Public accounts, review (Ryan-Lloyd, K.) 2:1430

Public accounts, review by Auditor General (Jones, R.) 2:1035 (Murphy, S.) 2:1035

Public-private partnerships See Business

Records, review of records retention schedules See Public documents committee

Security of electronic information, review by Auditor General See also particular information systems

(Jones, R.) 2:1400-1405 (Ralston) 2:1405

Service plans (Fischer, C.) 6:0935 (Huntington) 6:0935 (Newton, S.) 6:0935

Services delivery

alternative service delivery agreements See Alternative service delivery agreements above under this main heading

Spending, accountability See Accountability and oversight above under this main heading

Summary financial statements See Public accounts above under this main heading

Summary financial statements, review by Auditor General See Financial reporting, review by Auditor General above under this main heading

Travel, carbon neutrality an See Carbon neutrality above under this main heading