BC Legislature - Public Accounts Committee, 39th Parliament

Accountants

Accounting standards See also Accounting practices under Government; Financial reporting under Government

Canadian standards (Bourne, P.) 20:1005-1010 (Doyle, J.) 20:1000-1005, 20:1040 (Newton, S.) 20:1110, 20:1225

generally accepted accounting principles (Corrigan) 20:1025 (Doyle, J.) 20:1000-1005, 20:1030-1040, 20:1110-1120 (Newton, S.) 20:1155, 20:1225

international financial reporting standards (Bourne, P.) 20:1010 (Doyle, J.) 20:1110-1115, 20:1425-1430 (Newton, S.) 20:1225

public sector accounting standards (Bourne, P.) 20:1010 (Doyle, J.) 20:1005, 20:1110-1115

rate-regulated accounting (Bourne, P.) 20:1010 (Corrigan) 20:1025, 20:1135, 20:1315 (Doyle, J.) 20:1005, 20:1030, 20:1300, 20:1350 (Macdonell, M.) 20:1300, 20:1310 (MacLaren, L.) 20:1310-1315 (Newton, S.) 20:1110, 20:1225, 20:1430

rate-regulated accounting, use elsewhere (Bourne, P.) 20:1010 (Doyle, J.) 20:1005 (MacLaren, L.) 20:1315

U.S. standard on rate regulation (Bourne, P.) 20:1010 (Chandra Herbert) 20:1345 (Doyle, J.) 20:1005, 20:1325, 20:1350 (Gentner) 20:1425 (Macdonell, M.) 20:1310 (Newton, S.) 20:1110

Andersen, Erik

Comments on financial reporting (Gentner) 20:1045

Auditor General

Audit services

costs and fees (Doyle, J.) 18:0820 (Hawes) 18:0820

coverage of school districts (Doyle, J.) 18:0815 (Gentner) 18:0815

coverage plan See Financial statement audit coverage plan below under this main heading

Crown corporations and SUCH sector (Reid, J.) 18:0805-0810 (van Dongen) 18:0820

impact of public-private partnership arrangements (Doyle, J.) 18:0815-0820, 18:0830 (Gentner) 18:0815 (Huntington) 18:0830 (Reid, J.) 18:0810

non-government reporting entities (Doyle, J.) 18:0825 (Huntington) 18:0825

priorities (Corrigan) 18:0830 (Doyle, J.) 18:0830

priorities, MLA requests (Doyle, J.) 18:0825 (Huntington) 18:0825

services (Doyle, J.) 18:0820 (van Dongen) 18:0820

Budget (Doyle, J.) 18:0810, 18:0820 (Hawes) 18:0820 (Ralston) 18:0810

Financial statement audit coverage plan

plan (Corrigan) 18:0810-0815, 18:0830 (Doyle, J.) 18:0800-0815 (Gentner) 18:0815 (Hawes) 18:0820 (Huntington) 18:0825-0830 (Ralston) 18:0810, 20:1450 (Reid, J.) 18:0805-0810

Legislation and mandate (Doyle, J.) 20:1040, 20:1230 (Hawes) 20:1215, 20:1225

Relationship with comptroller general (Huntington) 20:1055

Relationship with comptroller general and government (Chandra Herbert) 20:1120-1125 (Doyle, J.) 20:1120-1125 (Newton, S.) 20:1120-1125

Relationship with Public Accounts Committee (Horne) 19:1025 (Ralston) 19:1025

Reports

2011-12 report no. 4, Audit of the Environmental Assessment Office's Oversight of Certified Projects See Environmental assessment process, oversight of certified projects, review by Auditor General under Environment

2011-12 report No. 5, British Columbia Coroners Service See Review by Auditor General under British Columbia Coroners Service

2011-12 report no. 6, Observations on Financial Reporting: Summary Financial Statements 2010/11 See Financial reporting, review by Auditor General under Government

2011-12 report no. 8, B.C. Hydro: The Effects of Rate-Regulated Accounting See Financial reporting, use of rate-regulated accounting and deferral accounts, review by Auditor General under British Columbia Hydro and Power Authority

Reports and reviews (Hawes) 18:0950

Reports and reviews, consideration by Legislature See Review of Auditor General reports under Public Accounts, Select Standing Committee on

Role and responsibilities (Doyle, J.) 19:0845

Auditors

Audit reservations (Corrigan) 20:1025 (Doyle, J.) 20:1035

Auditing standards for government entities (Reid, J.) 18:0805

Financial audit process (Doyle, J.) 19:1010-1015