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

National Audit Office (United Kingdom)

Framework for evaluating private finance initiative projects (Faulkner, B.) 4:1040 (Thomas, C.) 4:1050
Natural gas See Oil and gas
Nature Conservancy of Canada

Darkwoods forest management project, assessment as carbon offset project
affidavit on project timeline (Corrigan) 5:1145, 5:1300-1315 (Jones, R.) 5:1145, 5:1305 (Muter, D.) 5:1140-1150, 5:1310 (Ralston) 5:1140-1145, 5:1300, 5:1315 (Sydor, M.) 5:1140-1145, 5:1305-1315, 5:1325
assessment (Mack, J.) 5:1155 (Muter, D.) 5:1005, 5:1100-1105, 5:1155-1200, 5:1320 (Reimer) 5:0955 (Sydor, M.) 5:0955 (Wood, T.) 5:0905-0910
consultant (Muter, D.) 5:1130 (Sydor, M.) 5:1110
land purchase timeline and relationship to offsets (Corrigan) 5:1305-1315 (Eby) 5:1135 (Muter, D.) 5:1140, 5:1150, 5:1310-1315 (Sydor, M.) 5:1145, 5:1305-1315
use of liquidation-logging baseline (Huntington) 5:1105 (Muter, D.) 5:1100-1105, 5:1125-1130 (Sydor, M.) 5:1110
New Zealand

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

Briefing to committee as comptroller general 6:0900-0935
As subject
professional opinions 6:0925
Accountants
accounting standards, public sector accounting standards 6:0915-0925
Accountants, accounting standards
international financial reporting standards 6:0920
public sector accounting standards 6:1010-1025, 6:1400
rate-regulated accounting 6:1015, 6:1025
Alberta
government accounting practices 6:1010
Auditor General
audit services
auditor rotation and term limits 4:0955
audit services, performance audits, handling of policy issues 2:1135
financial statement audit coverage plan 4:0955, 4:1005, 4:1015
management letters 3:1200, 6:1020, 6:1315-1320, 6:1330-1335
relationship with comptroller general 2:1040, 4:1015, 6:1055
reports and reviews, timelines for reports on public accounts 6:0940
Balanced Budget and Ministerial Accountability Act
purpose and provisions 6:0905
Budget Transparency and Accountability Act
provisions on government service plans 6:0935
purpose and provisions 6:0905
Budgets
balanced budgets 6:1020
budget information in estimates and public accounts 6:0930-0935, 6:1325, 6:1420
budget process, forecasting 6:1040, 6:1325
role of contractual obligations 6:1140
Comptroller general
role 4:1015
role and responsibilities 6:0900-0905
role and work of office 6:1055-1100
work with other jurisdictions 6:0920
Credit rating
B.C. rating, process and role of Auditor General review of government financial reporting 6:1045
rating process and meaning 6:1310
Crown agencies
financial reporting and audits 6:0905, 6:0915
governance 3:1305
Crown corporations
financial reporting 6:0910
Education, school districts and boards of education
budget process and deficit policy 6:1120
information technology controls 3:1335
Financial Administration Act
purpose and provisions 6:0905
Financial Information Act
purpose and provisions 6:0905
Government
accounting practices 6:0935
deferral of government transfers revenue for capital projects 6:1005-1015, 6:1410
legislation 6:1025
standards 6:0910, 6:0925-0930
transition to new standards 6:0915-0925, 6:1400
agencies and boards, governance practices and oversight 6:1330-1335
alternative service delivery agreements
oversight, role of Auditor General and comptroller general 5:1535
capital projects, capital asset management framework 4:1550
financial management, governance 6:0905
financial management of working capital by SUCH sector entities 6:1120-1125, 6:1340
financial reporting
accountability and transparency 6:1400
contractual obligations 6:1140, 6:1355
government business enterprises 6:1010, 6:1050
government reporting entity 4:1005
interim reporting 6:0915
internal audit 4:1015
professional judgment and interpretation 6:1000-1005, 6:1315
public accounts 6:0905-0925
reporting requirements 6:0910, 6:1015
review by Auditor General and comptroller general 6:0925
review by Auditor General for 2011-12, government response 6:1000-1025, 6:1040-1100, 6:1115-1130, 6:1310-1345, 6:1355-1400, 6:1410, 6:1420
reviews by Auditor General 6:1315
financial reporting, review by Auditor General
identification of information technology controls issues 3:1200
information technology controls
control objectives for business information technology framework 3:1315
data protection agreements with service providers 3:1030
requirements and potential legislation 3:1330
review by Auditor General, government response 3:1200, 3:1305-1315, 3:1330-1335
ministries, financial responsibility of ministers and deputy ministers 6:0905
open government, open data and financial reporting 6:0920, 6:0935
service plans 6:0935
Highway 99
Sea to Sky Highway improvement project
capital and operating costs 4:1305
review by Auditor General, government response 4:1305
Justice system
JUSTIN information system security, review by Auditor General 3:1030
Oil and gas
deep well and royalty credits, financial reporting 6:1005, 6:1345
Ontario
government accounting practices 6:1010
Port Mann Bridge
financing and tolls, role of government 6:1050
Post-secondary education, universities, colleges and institutes
capital project financing, debt financing 6:1120-1125
Public Accounts Committee
hearings with government witnesses, preparation of witnesses 2:1040
practices 2:1045, 2:1135
relationship with comptroller general 2:1040-1045
review of Auditor General reports, process 2:1040
Public accounts committees
systems 2:1040-1045
South Coast B.C. Transportation Authority
Evergreen line project, review by Auditor General 4:1550
Transportation Investment Corporation
financial reporting 6:1005
Treasury Board
membership 6:0905
role and responsibilities 6:0905
role in capital project decision-making 4:1550
U.S.
Patriot Act, application to Canadian subsidiaries of American companies 3:1030
Non-profit sector

Information management systems, security (Robinson) 3:1000
North Island–Coast Development Initiative Trust

Funding and projects (Corrigan) 6:1455-1500 (Dalton) 6:1510 (Robert, L.) 6:1455-1505
North, Janine

Economy, economic development initiative trusts
board appointments 6:1450
board relationship with elected representatives 6:1450, 6:1500, 6:1515
reporting 6:1505
review by Auditor General 6:1450, 6:1500-1515
Northern Development Initiative Trust
board appointments 6:1450
funding and projects 6:1500, 6:1510
reporting 6:1505
Northern Development Initiative Trust

Board appointments (North, J.) 6:1450
Funding (Throness) 6:1510
Funding and projects (Dalton) 6:1510 (North, J.) 6:1500, 6:1510
Reporting (North, J.) 6:1505
Nova Scotia

Public accounts committee system (Dubrow, G.) 2:1310 (Murphy, S.) 2:1325

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