Province of British Columbia
40th Parliament – 2014
Select Standing Committee on Public Accounts
INDEX

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Accountants

Accounting standards See also Accounting practices under Government; Financial reporting under Government
international financial reporting standards (Bellringer, C.) 14:1015 (Fischer, C.) 14:1015, 14:1135-1140 (Huntington) 14:1135 (Jones, R.) 14:1125 (Newton, S.) 14:1015, 14:1120-1125 (Sullivan) 14:1135-1140
not-for-profit accounting standard (Newton, S.) 14:0950
public sector accounting standards (Bellringer, C.) 14:0930 (Moore, L.) 14:0935 (Newton, S.) 14:0945-0950
public sector accounting standards, standard for deferral of government transfers revenue See Accounting practices under Government
rate-regulated accounting (Bellringer, C.) 14:1125 (Newton, S.) 14:1120-1125, 14:1150
Advanced Education, Ministry of

Service contracts, contracts and capacity for in-house work (Corrigan) 14:1445 (Smith, B.) 14:1445
Service contracts, review See Procurement practices and system, service contracts, review by Auditor General under Government
Auditor General See also Bellringer, Carol

Audit services
services (Nagati, P.) 14:1345
Reports
The 2014 Summary Financial Statements and the Auditor General's Findings See Financial reporting, review by Auditor General under Government
Receiving Value for Money from Procured Professional and Advisory Services See Procurement practices and system, service contracts, review by Auditor General under Government
Understanding Canadian Public Sector Financial Statements resource document (Bellringer, C.) 14:0930 (Moore, L.) 14:0940 (Sullivan) 14:1140

Bellringer, Carol

Accountants
accounting standards
international financial reporting standards 14:1015
public sector accounting standards 14:0930
rate-regulated accounting 14:1125
Auditor General
reports
Understanding Canadian Public Sector Financial Statements resource document 14:0930
B.C. Hydro
capital plan and loans for purchase of assets 14:1330
financial reporting, use of rate-regulated accounting and deferral accounts 14:1150
Budgets
balanced-budget legislation 14:1045
Business
public-private partnerships
review by Auditor General 14:1120
Government
accounting practices
changes by regulation 14:0935
deferral of government transfers revenue for capital projects 14:0955, 14:1005, 14:1015, 14:1045
response by financial analysts and bond-rating agencies 14:1050
standards 14:0930-0935
financial reporting
contractual obligations 14:1305-1310
government business enterprises 14:1125
review by Auditor General for 2013-14 14:0930-0935
review by Auditor General for 2013-14, qualifications 14:0930
ministries
in-house work and service contracts 14:1520
procurement practices and system
service contracts, review by Auditor General and individual contractors 14:1455
Oil and gas
oil and natural gas incentives 14:1150-1155
British Columbia Housing Management Commission

Sale of assets (Eby) 14:1000-1005 (Fischer, C.) 14:1005
British Columbia Hydro and Power Authority

Capital plan and loans for purchase of assets (Bellringer, C.) 14:1330 (Corrigan) 14:1330 (Jones, R.) 14:1330
Financial reporting, use of rate-regulated accounting and deferral accounts (Bellringer, C.) 14:1150 (Corrigan) 14:1150-1155 (Eby) 14:1120 (Jones, R.) 14:1150 (Moore, L.) 14:0935 (Newton, S.) 14:1120-1125, 14:1150-1155
Budgets

2014-15 budget, surplus-deficit content (Dalton) 14:1010-1015 (Jones, R.) 14:1015-1020 (Newton, S.) 14:1015
Balanced-budget legislation (Bellringer, C.) 14:1045
Budget process review, report and recommendations (Newton, S.) 14:1050
Role of contractual obligations (Corrigan) 14:1300
Business

Public-private partnerships
contractual obligations of government, financial reporting See Financial reporting, contractual obligations under Government
financial reporting by government See Financial reporting, public-private partnerships under Government
review by Auditor General (Bellringer, C.) 14:1120 (Jones, R.) 14:1135 (Throness) 14:1135
Business – Small business

Small business procurement See Procurement practices and system under Government

Children and youth

Children's education fund (Fischer, C.) 14:1310 (Ralston) 14:1310
Civil service See Public service
Corrigan, Kathy (Burnaby–Deer Lake)

Advanced Education Ministry
service contracts, contracts and capacity for in-house work 14:1445
B.C. Hydro
capital plan and loans for purchase of assets 14:1330
financial reporting, use of rate-regulated accounting and deferral accounts 14:1150-1155
Budgets
role of contractual obligations 14:1300
Government
accounting practices
changes by regulation 14:1155
deferral of government transfers revenue for capital projects 14:0955-1000, 14:1115
response by private audit firms 14:1000
financial reporting
contractual obligations 14:1300-1305
loans for purchase of assets 14:1330
public-private partnerships, debt and interest rates 14:1115-1120
ministries
in-house work and service contracts 14:1515-1520
procurement practices and system
capacity for in-house work and service contracts 14:1440-1445
direct-award contracts 14:1405
service contracts, review by Auditor General 14:1405
vendor performance evaluations and potential legal action 14:1515
vendor survey results 14:1520
Partnerships B.C.
value-for-money reports on public-private partnerships 14:1305
Public service
hiring freeze 14:1445

Dalton, Marc (Maple Ridge–Mission)

Budgets
2014-15 budget, surplus-deficit content 14:1010-1015
First Nations
treaty negotiations, funding 14:1325
Government
accounting practices
deferral of government transfers revenue for capital projects 14:1010-1015
Debt

Public debt See Public debt

Eby, David (Vancouver–Point Grey)

B.C. Housing Management Commission
sale of assets 14:1000-1005
B.C. Hydro
financial reporting, use of rate-regulated accounting and deferral accounts 14:1120
Government
accounting practices
deferral of government transfers revenue for capital projects 14:1000-1005
financial reporting
government business enterprises 14:1120
procurement practices and system
requirements and compliance 14:1435
Port Mann Bridge
expansion, public-private partnership, financial reporting 14:1120
Education – Schools

Capital projects, financial reporting (Fischer, C.) 14:1015-1025 (Heyman) 14:1020-1025 (Jones, R.) 14:1020-1025 (Newton, S.) 14:1020-1025 (Ralston) 14:1020
Children's education fund See Children and youth
Energy and Mines, Ministry of, and Minister Responsible for Core Review

Service contracts, review See Procurement practices and system, service contracts, review by Auditor General under Government
Enns, Doug

Review of budget process, report See Budget process review, report under Budgets

Finance and Government Services, Select Standing Committee on

Recommendations on post-secondary financial reporting policy (Heyman) 14:1315-1320
First Nations

Treaty negotiations, funding (Dalton) 14:1325 (Fischer, C.) 14:1325-1330 (Huntington) 14:1330 (Ralston) 14:1325
Fischer, Carl

Accountants
accounting standards
international financial reporting standards 14:1015, 14:1135-1140
B.C. Housing Management Commission
sale of assets 14:1005
Children and youth
children's education fund 14:1310
Education, schools
capital projects, financial reporting 14:1015-1025
First Nations
treaty negotiations, funding 14:1325-1330
Government
accounting practices
deferral of government transfers revenue for capital projects 14:1005, 14:1015-1025, 14:1040
financial reporting
pooled investment portfolios and equity investments 14:1310-1315
provincial government bonds and sinking fund investments 14:1055
warehouse borrowing 14:1315
lands and properties, sale 14:1055
Housing
housing endowment fund 14:1310
Pensions
financial reporting 14:1130
SFU Community Trust
financial reporting 14:1310
UBC Properties Trust
financial reporting 14:1310
Vancouver
Little Mountain Housing redevelopment project, financial reporting of sale 14:1055
Vancouver Convention and Exhibition Centre
expansion project, financial reporting 14:1030
Vancouver Island Technology Park Trust
financial reporting 14:1310
WorkSafe B.C.
pension plans, financial reporting 14:1130

Gas See Oil and gas
Gibson, Simon (Abbotsford-Mission)

As subject
experience as small business owner 14:1415-1420
Government
procurement practices and system
innovation 14:1415
small business procurement 14:1415-1420
vendor relationships 14:1420
Government

Accounting practices See also Financial reporting below under this main heading; Accounting standards under Accountants
changes by regulation (Bellringer, C.) 14:0935 (Corrigan) 14:1155 (Moore, L.) 14:0935 (Newton, S.) 14:1155
deferral of government transfers revenue for capital projects (Bellringer, C.) 14:0955, 14:1005, 14:1015, 14:1045 (Corrigan) 14:0955-1000, 14:1115 (Dalton) 14:1010-1015 (Eby) 14:1000-1005 (Fischer, C.) 14:1005, 14:1015-1025, 14:1040 (Heyman) 14:1020-1025 (Huntington) 14:1030-1035 (Jones, R.) 14:1005-1025, 14:1115 (Kyllo) 14:1035 (Moore, L.) 14:0935 (Newton, S.) 14:0945, 14:0955-1000, 14:1010-1040 (Popham) 14:1025-1030 (Ralston) 14:0950, 14:1020, 14:1040-1045 (Reimer) 14:0955 (Robinson) 14:1010 (Throness) 14:1045 (Yap) 14:1045-1050
response by financial analysts and bond-rating agencies (Bellringer, C.) 14:1050 (Newton, S.) 14:1050 (Yap) 14:1045-1050
response by local government (Jones, R.) 14:1010 (Newton, S.) 14:1010
response by private audit firms (Corrigan) 14:1000 (Jones, R.) 14:1000
standards (Bellringer, C.) 14:0930-0935 (Newton, S.) 14:1030-1035 (Popham) 14:1025
Assets, sale See Lands and properties, sale below under this main heading
Contractual obligations, financial reporting See Financial reporting, contractual obligations below under this main heading
Debt See Public debt
Financial reporting
cash management (Moore, L.) 14:0940
contractual obligations (Bellringer, C.) 14:1305-1310 (Corrigan) 14:1300-1305 (Jones, R.) 14:1305 (Ralston) 14:1305, 14:1325
government business enterprises (Bellringer, C.) 14:1125 (Eby) 14:1120 (Moore, L.) 14:0945 (Newton, S.) 14:1120
loans for purchase of assets (Corrigan) 14:1330
net liabilities (Jones, R.) 14:1015 (Moore, L.) 14:0940 (Newton, S.) 14:1140 (Sullivan) 14:1140
pooled investment portfolios and equity investments (Fischer, C.) 14:1310-1315 (Ralston) 14:1310-1315
provincial government bonds and sinking fund investments (Fischer, C.) 14:1055 (Ralston) 14:1055
public accounts, review by Auditor General See review by Auditor General below under this subheading
public-private partnerships, debt and interest rates (Corrigan) 14:1115-1120 (Jones, R.) 14:1130 (Moore, L.) 14:0940 (Newton, S.) 14:1130 (Ralston) 14:1130 (Throness) 14:1130
review by Auditor General for 2013-14 (Bellringer, C.) 14:0930-0935 (Moore, L.) 14:0935-0945 (Ralston) 14:0930
review by Auditor General for 2013-14, government response (Newton, S.) 14:0945-0950
review by Auditor General for 2013-14, qualifications (Bellringer, C.) 14:0930
warehouse borrowing (Fischer, C.) 14:1315 (Newton, S.) 14:1315 (Ralston) 14:1315
Lands and properties, sale (Fischer, C.) 14:1055 (Moore, L.) 14:0940 (Ralston) 14:1055
Ministries
in-house work and service contracts (Bellringer, C.) 14:1520 (Corrigan) 14:1515-1520 (Jones, R.) 14:1515-1520 (Newton, S.) 14:1515
Procurement practices and system
capacity for in-house work and service contracts (Corrigan) 14:1440-1445
direct-award contracts (Corrigan) 14:1405 (Nagati, P.) 14:1405 (Newton, S.) 14:1405-1410
innovation (Gibson) 14:1415 (Newton, S.) 14:1415 (Pilling, D.) 14:1420
Lean initiative (Newton, S.) 14:1355-1400
policy revision and initiatives (Newton, S.) 14:1355, 14:1425
requirements and compliance See also vendor performance below under this subheading
(Eby) 14:1435 (Heyman) 14:1425-1435 (Jones, R.) 14:1430-1435 (Nagati, P.) 14:1430 (Newton, S.) 14:1430-1435 (Pilling, D.) 14:1435
service contracts, review by Auditor General (Corrigan) 14:1405 (Jones, R.) 14:1340-1345 (Nagati, P.) 14:1345-1350, 14:1405 (Robinson) 14:1425
service contracts, review by Auditor General and individual contractors (Bellringer, C.) 14:1455 (Nagati, P.) 14:1455 (Newton, S.) 14:1455 (Ralston) 14:1450-1455
service contracts, review by Auditor General, government response (Newton, S.) 14:1350-1405, 14:1425
small business procurement (Gibson) 14:1415-1420 (Huntington) 14:1410-1415 (Nagati, P.) 14:1410 (Newton, S.) 14:1410-1415, 14:1450 (Pilling, D.) 14:1420, 14:1450 (Popham) 14:1410, 14:1445-1450
staff and training (Newton, S.) 14:1355-1400, 14:1425-1430 (Robinson) 14:1425
vendor complaint review process (Newton, S.) 14:1355
vendor performance and vendor reference checks (Newton, S.) 14:1400, 14:1425
vendor performance evaluations and potential legal action (Corrigan) 14:1515 (Huntington) 14:1455-1500 (Jones, R.) 14:1500 (Newton, S.) 14:1500 (Pilling, D.) 14:1510-1515 (Robinson) 14:1510
vendor relationships (Gibson) 14:1420 (Newton, S.) 14:1420
vendor survey results (Corrigan) 14:1520 (Nagati, P.) 14:1520
Summary financial statements, review by Auditor General See Financial reporting, review by Auditor General above under this main heading

Heyman, George (Vancouver-Fairview)

Education, schools
capital projects, financial reporting 14:1020-1025
Finance and Government Services Committee
recommendations on post-secondary financial reporting policy 14:1315-1320
Government
accounting practices
deferral of government transfers revenue for capital projects 14:1020-1025
procurement practices and system
requirements and compliance 14:1425-1435
Maximus B.C. Health Inc.
government contract 14:1430-1435
Oil and gas
oil and natural gas incentives 14:1155-1200
Pensions
financial reporting 14:1130
Post-secondary education, universities, colleges and institutes
financial management, accounting practices and surpluses 14:1315-1320
Resources and resource industries
resource roads 14:1155-1200
Sierra-Yoyo-Desan Road
road 14:1200
WorkSafe B.C.
pension plans, financial reporting 14:1130
Highway 1 (Trans-Canada Highway)

Kicking Horse Canyon section improvements, financial reporting (Jones, R.) 14:1025
Highways and roads

Resource roads See Resources and resource industries
Housing

Housing endowment fund (Fischer, C.) 14:1310 (Ralston) 14:1310
Huntington, Vicki (Delta South)

Accountants
accounting standards
international financial reporting standards 14:1135
First Nations
treaty negotiations, funding 14:1330
Government
accounting practices
deferral of government transfers revenue for capital projects 14:1030-1035
procurement practices and system
small business procurement 14:1410-1415
vendor performance evaluations and potential legal action 14:1455-1500

International Accounting Standards Board

Paper on standards (Jones, R.) 14:1125

Jones, Russ

Accountants
accounting standards
international financial reporting standards 14:1125
B.C. Hydro
capital plan and loans for purchase of assets 14:1330
financial reporting, use of rate-regulated accounting and deferral accounts 14:1150
Budgets
2014-15 budget, surplus-deficit content 14:1015-1020
Business
public-private partnerships
review by Auditor General 14:1135
Education, schools
capital projects, financial reporting 14:1020-1025
Government
accounting practices
deferral of government transfers revenue for capital projects 14:1005-1025, 14:1115
response by local government 14:1010
response by private audit firms 14:1000
financial reporting
contractual obligations 14:1305
net liabilities 14:1015
public-private partnerships, debt and interest rates 14:1130
ministries
in-house work and service contracts 14:1515-1520
procurement practices and system
requirements and compliance 14:1430-1435
service contracts, review by Auditor General 14:1340-1345
vendor performance evaluations and potential legal action 14:1500
Highway 1 (Trans-Canada Highway)
Kicking Horse Canyon section improvements, financial reporting 14:1025
International Accounting Standards Board
paper on standards 14:1125
Oil and gas
oil and natural gas incentives 14:1145-1155
Partnerships B.C.
value-for-money reports on public-private partnerships 14:1135
Post-secondary education, universities, colleges and institutes
financial management, accounting practices and surpluses 14:1320
Public debt
financial reporting 14:1140
Resources and resource industries
resource roads 14:1200
Sierra-Yoyo-Desan Road
road 14:1200

Kicking Horse Canyon highway See Highway 1 (Trans-Canada Highway)
Kyllo, Greg (Shuswap)

Government
accounting practices
deferral of government transfers revenue for capital projects 14:1035

Lean initiative See Procurement practices and system under Government
Little Mountain Housing redevelopment project See Vancouver, B.C.

Maximus B.C. Health Inc.

Government contract (Heyman) 14:1430-1435
Moore, Lisa

Accountants, accounting standards, public sector accounting standards 14:0935
Auditor General, reports, Understanding Canadian Public Sector Financial Statements resource document 14:0940
B.C. Hydro
financial reporting, use of rate-regulated accounting and deferral accounts 14:0935
Government
accounting practices
changes by regulation 14:0935
deferral of government transfers revenue for capital projects 14:0935
financial reporting
cash management 14:0940
government business enterprises 14:0945
net liabilities 14:0940
public-private partnerships, debt and interest rates 14:0940
review by Auditor General for 2013-14 14:0935-0945
lands and properties, sale 14:0940
Oil and gas, oil and natural gas incentives 14:0940
Transportation Investment Corporation, financial reporting 14:0940

Nagati, Peter

Auditor General, audit services 14:1345
Government, procurement practices and system
direct-award contracts 14:1405
requirements and compliance 14:1430
service contracts, review by Auditor General 14:1345-1350, 14:1405
service contracts, review by Auditor General and individual contractors 14:1455
small business procurement 14:1410
vendor survey results 14:1520
Newton, Stuart

Accountants
accounting standards
international financial reporting standards 14:1015, 14:1120-1125
not-for-profit accounting standard 14:0950
public sector accounting standards 14:0945-0950
rate-regulated accounting 14:1120-1125, 14:1150
B.C. Hydro
financial reporting, use of rate-regulated accounting and deferral accounts 14:1120-1125, 14:1150-1155
Budgets
2014-15 budget, surplus-deficit content 14:1015
budget process review, report and recommendations 14:1050
Education, schools
capital projects, financial reporting 14:1020-1025
Government
accounting practices
changes by regulation 14:1155
deferral of government transfers revenue for capital projects 14:0945, 14:0955-1000, 14:1010-1040
response by financial analysts and bond-rating agencies 14:1050
response by local government 14:1010
standards 14:1030-1035
financial reporting
government business enterprises 14:1120
net liabilities 14:1140
public-private partnerships, debt and interest rates 14:1130
review by Auditor General for 2013-14, government response 14:0945-0950
warehouse borrowing 14:1315
ministries, in-house work and service contracts 14:1515
procurement practices and system
direct-award contracts 14:1405-1410
innovation 14:1415
Lean initiative 14:1355-1400
policy revision and initiatives 14:1355, 14:1425
requirements and compliance 14:1430
service contracts, review by Auditor General and individual contractors 14:1455
service contracts, review by Auditor General, government response 14:1350-1405, 14:1425
small business procurement 14:1410-1415, 14:1450
staff and training 14:1355-1400, 14:1425-1430
vendor complaint review process 14:1355
vendor performance and vendor reference checks 14:1400, 14:1425
vendor performance evaluations and potential legal action 14:1500
vendor relationships 14:1420
Oil and gas
oil and natural gas incentives 14:1145-1150
Post-secondary education, universities, colleges and institutes
financial management, accounting practices and surpluses 14:1320-1325
Public debt
financial reporting 14:1140
Public Sector Accounting Board
conceptual framework task force 14:1050
Transportation Investment Corporation
financial reporting 14:0950
Vancouver
Little Mountain Housing redevelopment project, financial reporting of sale 14:1100
Vancouver Convention and Exhibition Centre
expansion project, financial reporting 14:1030
Non-profit sector

Not-for-profit accounting standard See Accounting standards under Accounting

Oil and gas

Oil and natural gas incentives (Bellringer, C.) 14:1150-1155 (Heyman) 14:1155-1200 (Jones, R.) 14:1145-1155 (Moore, L.) 14:0940 (Newton, S.) 14:1145-1150 (Ralston) 14:1140-1150

P3s See Public-private partnerships under Business
Partnerships British Columbia

Value-for-money reports on public-private partnerships (Corrigan) 14:1305 (Jones, R.) 14:1135
Pensions

Financial reporting (Fischer, C.) 14:1130 (Heyman) 14:1130
Pilling, Dave

Government, procurement practices and system
innovation 14:1420
requirements and compliance 14:1435
small business procurement 14:1420, 14:1450
vendor performance evaluations and potential legal action 14:1510-1515
Popham, Lana (Saanich South)

Government
accounting practices
deferral of government transfers revenue for capital projects 14:1025-1030
standards 14:1025
procurement practices and system
small business procurement 14:1410, 14:1445-1450
Vancouver Convention and Exhibition Centre
expansion project, financial reporting 14:1030
Port Mann Bridge

Expansion, public-private partnership, financial reporting (Eby) 14:1120
Post-secondary education – Universities, colleges and institutes

Financial management, accounting practices and surpluses (Heyman) 14:1315-1320 (Jones, R.) 14:1320 (Newton, S.) 14:1320-1325 (Ralston) 14:1320
PSAB See Public Sector Accounting Board
Public Accounts See Financial reporting, public accounts under Government
Public Accounts, Select Standing Committee on

Members
questions (Ralston) 14:1115
Public debt

Financial reporting (Jones, R.) 14:1140 (Newton, S.) 14:1140 (Sullivan) 14:1140
Public Sector Accounting Board

Conceptual framework task force (Newton, S.) 14:1050
Public sector accounting standards See Accounting standards under Accountants
Public service

Hiring freeze (Corrigan) 14:1445
Public-private partnerships See Business

Ralston, Bruce (Surrey-Whalley)

Children and youth
children's education fund 14:1310
Education, schools
capital projects, financial reporting 14:1020
First Nations
treaty negotiations, funding 14:1325
Government
accounting practices
deferral of government transfers revenue for capital projects 14:0950, 14:1020, 14:1040-1045
financial reporting
contractual obligations 14:1305, 14:1325
pooled investment portfolios and equity investments 14:1310-1315
provincial government bonds and sinking fund investments 14:1055
public-private partnerships, debt and interest rates 14:1130
review by Auditor General for 2013-14 14:0930
warehouse borrowing 14:1315
lands and properties, sale 14:1055
procurement practices and system
service contracts, review by Auditor General and individual contractors 14:1450-1455
Housing
housing endowment fund 14:1310
Oil and gas
oil and natural gas incentives 14:1140-1150
Post-secondary education, universities, colleges and institutes
financial management, accounting practices and surpluses 14:1320
Public Accounts Committee
members
questions 14:1115
SFU Community Trust
financial reporting 14:1310
UBC Properties Trust
financial reporting 14:1310
Vancouver
Little Mountain Housing redevelopment project, financial reporting of sale 14:1055-1100
Vancouver Island Technology Park Trust
financial reporting 14:1310
Reimer, Linda (Port Moody–Coquitlam)

Government
accounting practices
deferral of government transfers revenue for capital projects 14:0955
Resources and resource industries

Resource roads (Heyman) 14:1155-1200 (Jones, R.) 14:1200
Roads See Highways and roads
Robinson, Selina (Coquitlam-Maillardville)

As subject
experience in local government 14:1420
Government
accounting practices
deferral of government transfers revenue for capital projects 14:1010
procurement practices and system
service contracts, review by Auditor General 14:1425
staff and training 14:1425
vendor performance evaluations and potential legal action 14:1510

Schools See Education – Schools
Select Standing Committee on Finance and Government Services See Finance and Government Services, Select Standing Committee on
Select Standing Committee on Public Accounts See Public Accounts, Select Standing Committee on
SFU Community Trust

Financial reporting (Fischer, C.) 14:1310 (Ralston) 14:1310
Sierra-Yoyo-Desan Road

Road (Heyman) 14:1200 (Jones, R.) 14:1200
Silvestrini, Gail

Transportation and Infrastructure Ministry, service contracts, contracts and capacity for in-house work 14:1445
Small business See Business – Small business
Smith, Bruce

Advanced Education Ministry, service contracts, contracts and capacity for in-house work 14:1445
Sullivan, Sam (Vancouver–False Creek)

Accountants
accounting standards
international financial reporting standards 14:1135-1140
Auditor General
reports
Understanding Canadian Public Sector Financial Statements resource document 14:1140
Government
financial reporting
net liabilities 14:1140
Public debt
financial reporting 14:1140

Technology, Innovation and Citizens' Services, Ministry of

Service contracts, review See Procurement practices and system, service contracts, review by Auditor General under Government
Throness, Laurie (Chilliwack-Hope)

Business
public-private partnerships
review by Auditor General 14:1135
Government
accounting practices
deferral of government transfers revenue for capital projects 14:1045
financial reporting
public-private partnerships, debt and interest rates 14:1130
Transportation and Infrastructure, Ministry of

Service contracts
contracts and capacity for in-house work (Silvestrini, G.) 14:1445 (Willow, V.) 14:1445
requirements for vendors (Willow, V.) 14:1440
review See Procurement practices and system, service contracts, review by Auditor General under Government
Transportation Investment Corporation

Financial reporting (Moore, L.) 14:0940 (Newton, S.) 14:0950

UBC Properties Trust

Financial reporting (Fischer, C.) 14:1310 (Ralston) 14:1310

Vancouver, B.C.

Convention centre See Vancouver Convention and Exhibition Centre, Vancouver, B.C.
Little Mountain Housing redevelopment project, financial reporting of sale (Fischer, C.) 14:1055 (Newton, S.) 14:1100 (Ralston) 14:1055-1100
Vancouver Convention and Exhibition Centre, Vancouver, B.C.

Expansion project, financial reporting (Fischer, C.) 14:1030 (Newton, S.) 14:1030 (Popham) 14:1030
Vancouver Island Technology Park Trust

Financial reporting (Fischer, C.) 14:1310 (Ralston) 14:1310

Warehouse borrowing See Financial reporting under Government
Willow, Vicki

Transportation and Infrastructure Ministry, service contracts
contracts and capacity for in-house work 14:1445
requirements for vendors 14:1440
WorkSafe B.C.

Pension plans, financial reporting (Fischer, C.) 14:1130 (Heyman) 14:1130

Yap, John (Richmond-Steveston)

Government
accounting practices
deferral of government transfers revenue for capital projects 14:1045-1050
response by financial analysts and bond-rating agencies 14:1045-1050

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