BC Legislature - Public Accounts Committee, 39th Parliament

Wenezenki-Yolland, Cheryl

Accountants, accounting standards

changes 3:1455, 3:1525

changes and oversight 4:1340-1345, 4:1400-1405

international financial reporting standards 4:1345

public sector accounting standards 4:0950, 4:1345

Auditor General

audit follow-up 3:1640

audit follow-up process 3:1630

recommendations, implementation by government 3:1630-1640

relationship with comptroller general 4:0935

relationship with comptroller general, dispute resolution process 4:1145, 4:1155

Auditors

auditing concepts, materiality 5:1250-1255

dispute resolution process 4:1155

B.C. Ferry Services Inc., financial reporting, exclusion from government reporting entity 4:1250-1255

Budgets

2008-09 budget, surplus 5:1135

budget information in estimates and public accounts 4:1000, 4:1255

budget process review, government response 4:1000, 4:1255

budget process, role of financial reporting standards 4:1420

legislative requirements 4:1335

Business, public-private partnerships, value-for-money reports 4:1110

Civil service, pensions 5:1205

Comptroller general

role and responsibilities 4:1335-1340

staff 4:0905, 4:1320, 5:1130

Credit rating, role of government financial reporting 4:1335

Crown corporations, financial reporting 5:1200-1205

international standards 3:1455, 3:1525

management letters from auditors 4:1300-1305

First nations, treaty settlement, financial reporting by government 4:0945

Government

accounting practices, rate-regulated accounting 4:1345

accounting practices, use of generally accepted accounting principles 3:1525, 4:0950, 4:1005, 4:1335

financial reporting

accessibility and usability 4:1100-1105, 4:1430

borrowing authorities 4:1000

cash flows and prior-year adjustments 4:0950-1000

consolidated statements 5:1150-1155

contingent liabilities 5:1210-1215

contractual obligations 4:0955, 4:1100-1105, 5:1210, 5:1240, 5:1250-1300

Crown land transactions 4:0950, 4:1235-1245

government reporting entity review 4:1250

impact of regulatory relationships 5:1220-1225

international standards 3:1455, 3:1525

international standards, application and impacts 4:1345-1420

level of detail 4:0955

management letters from auditors 4:1005, 4:1300-1305

net liabilities 5:1145

reporting entities and sectoral reporting 5:1225

review by Auditor General 5:1135, 5:1150

risks and liabilities 5:1320

roles and responsibilities 5:1150

standards 4:1325-1330

warehouse debt 4:0950

ministries, financial reporting 4:1005

ministries, internal audits 3:1640

public accounts

content 5:1130-1230

content and scope 4:1320-1335

financial statement discussion and analysis 5:1135-1145

production 4:1320

purpose and use 4:1335

review by Auditor General, government response 4:0935-1005, 4:1015-1020, 4:1050, 4:1100-1110, 4:1140-1145, 4:1235-1305

revenues 5:1135

spending 5:1140

Infrastructure, government investment 5:1135

Oil and gas, deep well and royalty credits, financial reporting 4:0940-0945, 4:1140-1145, 4:1155

Olympic Games, 2010 Winter Games in Vancouver-Whistler, security costs, financial reporting 4:1050

Pension plans, financial management and reporting 5:1205-1210

Pensions, pension plans, financial management and reporting 4:1355

Public Accounts Committee

requests for information from comptroller general 5:1325

role 5:1150

Public debt

government borrowing, debate in Legislature 4:1000

reporting 5:1145, 5:1230

Public Sector Accounting Board, work of organization 3:1455, 3:1525, 4:1155, 4:1405

Securities industry, asset-backed commercial paper 5:1215

Transportation Investment Corporation, financial reporting 4:0940, 4:1015-1020

University of B.C., financial management, accountability and investments 5:1220

World Bank

Initiative involving financial oversight of parliamentary committees (James, C.) 3:1410

Support of public accounts committee systems (Imlach, A.) 5:0935-0950