BC Legislature - Public Accounts Committee, 39th Parliament

Province of British Columbia
39th Parliament – 2011
Select Standing Committee on Public Accounts
INDEX

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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

Financial statement audit coverage plan

plan (Ralston) 20:1450

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

Reports

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

Auditors

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

Bourne, Peter

Accountants

accounting standards

Canadian and international standards 20:1005-1010

rate-regulated accounting 20:1010

B.C. Hydro

financial reporting, use of rate-regulated accounting and deferral accounts 20:1010

Budget Transparency and Accountability Act

amendments 20:1010

Government

accounting practices 20:1005-1010

financial reporting

government business enterprises 20:1010

review by Auditor General and government response 20:1005-1010

Transportation Investment Corporation, financial reporting 20:1005

British Columbia Hydro and Power Authority

Administrative and financial review by government (Doyle, J.) 20:1255, 20:1335, 20:1425 (MacLaren, L.) 20:1310, 20:1425

Dividend to government (Corrigan) 20:1435 (Doyle, J.) 20:1320, 20:1420 (Huntington) 20:1415, 20:1425 (Macdonell, M.) 20:1305 (MacLaren, L.) 20:1425 (Reid, C.) 20:1435

Financial conditions (Macdonell, M.) 20:1300

Financial reporting

accountability and transparency (Corrigan) 20:1320 (Doyle, J.) 20:1325-1330, 20:1435 (Gentner) 20:1425 (Macdonell, M.) 20:1305-1310 (MacLaren, L.) 20:1315 (Reid, C.) 20:1330

retained earnings (Corrigan) 20:1435

transition to international financial reporting standards (MacLaren, L.) 20:1315

Financial reporting, use of rate-regulated accounting and deferral accounts

accounts and categories (Doyle, J.) 20:1445 (Huntington) 20:1445 (MacLaren, L.) 20:1310-1315, 20:1335, 20:1445 (Ralston) 20:1405, 20:1445 (Reid, C.) 20:1335-1340, 20:1400-1405, 20:1445

financial reporting (Bourne, P.) 20:1010 (Doyle, J.) 20:1005 (Yaremko, C.) 20:1430

repayment plan (Chandra Herbert) 20:1340 (Doyle, J.) 20:1335-1345, 20:1400-1415 (Gentner) 20:1335 (Hawes) 20:1355 (Huntington) 20:1415 (Macdonell, M.) 20:1305 (Ralston) 20:1410 (Reid, C.) 20:1335-1340, 20:1400, 20:1410-1415

review by Auditor General (Chandra Herbert) 20:1340-1350, 20:1430 (Corrigan) 20:1315-1320, 20:1435 (Doyle, J.) 20:1255-1300, 20:1320-1435, 20:1445 (Gentner) 20:1330-1335, 20:1425 (Hawes) 20:1355-1400 (Huntington) 20:1415-1425, 20:1445 (Macdonell, M.) 20:1300-1310 (Ralston) 20:1405-1410 (van Dongen) 20:1435-1445

review by Auditor General, government response (MacLaren, L.) 20:1310-1315, 20:1335, 20:1350, 20:1405-1410, 20:1425, 20:1440-1445 (Newton, S.) 20:1430 (Reid, C.) 20:1320-1340, 20:1400-1415, 20:1435-1445 (Yaremko, C.) 20:1430

review by Auditor General, recommendations (Doyle, J.) 20:1345 (Macdonell, M.) 20:1310

Investments in infrastructure (Hawes) 20:1355-1400 (MacLaren, L.) 20:1315, 20:1335 (Reid, C.) 20:1335-1340, 20:1400

Purchase of properties along transmission lines (Huntington) 20:1445 (MacLaren, L.) 20:1445 (Reid, C.) 20:1445

Rates See Electricity rates under Energy

Relationship with B.C. Utilities Commission (Chandra Herbert) 20:1345-1350 (Doyle, J.) 20:1350-1355, 20:1445 (Hawes) 20:1355 (MacLaren, L.) 20:1350, 20:1440-1445 (Ralston) 20:1405 (Reid, C.) 20:1320, 20:1330, 20:1405-1410, 20:1440 (van Dongen) 20:1335-1345

Revenue requirements application (Gentner) 20:1330 (MacLaren, L.) 20:1335, 20:1440 (Reid, C.) 20:1340

Revenues to government (Macdonell, M.) 20:1305

Role (Macdonell, M.) 20:1300

British Columbia Utilities Commission

Regulation and review of electricity rates (Macdonell, M.) 20:1300-1305 (MacLaren, L.) 20:1310

Budget Transparency and Accountability Act

Amendments (Bourne, P.) 20:1010 (Doyle, J.) 20:1005 (Gentner) 20:1045 (Newton, S.) 20:1225

Budgets

Budget information in estimates and public accounts (Newton, S.) 20:1020

Process (Doyle, J.) 20:1100 (McIntyre) 20:1055

Reduction, priorities (Doyle, J.) 20:1235

Business See also Corporations

Public-private partnerships

contractual obligations of government, financial reporting See Financial reporting, contractual obligations under Government

role in government financial planning (Doyle, J.) 20:1235-1245 (Rustad) 20:1235

Canadian Accounting Standards Board

Recommendation re rate-regulated accounting (MacLaren, L.) 20:1315

Canadian Securities Administrators

Position re rate-regulated accounting (Newton, S.) 20:1430

Chandra Herbert, Spencer (Vancouver–West End)

Accountants

accounting standards, U.S. standard on rate regulation 20:1345

Auditor General

relationship with comptroller general and government 20:1120-1125

B.C. Hydro

financial reporting, use of rate-regulated accounting and deferral accounts

repayment plan 20:1340

review by Auditor General 20:1340-1350, 20:1430

relationship with B.C. Utilities Commission 20:1345-1350

Corporations

public corporations, audits and financial reporting 20:1030

Energy

smart metering and infrastructure program, implementation 20:1350

Government

accounting practices 20:1030-1035

financial reporting

accountability and transparency 20:1115-1130

deficit 20:1130

review by Auditor General and government response 20:1030-1035, 20:1115-1130

Oil and gas

deep well and royalty credits, financial reporting 20:1120, 20:1130

Clean Energy Act

Application to projects, exemptions (MacLaren, L.) 20:1405 (Ralston) 20:1405

Comptroller general

Relationship with Auditor General See Auditor General

Role (Huntington) 20:1050 (Newton, S.) 20:1050

Corporations

Public corporations, audits and financial reporting (Chandra Herbert) 20:1030 (Doyle, J.) 20:1030

Corrigan, Kathy (Burnaby–Deer Lake)

Accountants

accounting standards

generally accepted accounting principles 20:1025

rate-regulated accounting 20:1025, 20:1135, 20:1315

Auditors

audit reservations 20:1025

B.C. Hydro

dividend to government 20:1435

financial reporting

accountability and transparency 20:1320

retained earnings 20:1435

financial reporting, use of rate-regulated accounting and deferral accounts

review by Auditor General 20:1315-1320, 20:1435

Credit rating

B.C. rating and rating process 20:1025

Government

accounting practices 20:1025

financial reporting

accountability and transparency 20:1135

contractual obligations 20:1135-1145

review by Auditor General and government response 20:1025, 20:1135-1145

Royal Canadian Mounted Police

government contract for police services 20:1145

Credit rating

B.C. rating and rating process (Corrigan) 20:1025 (Newton, S.) 20:1035

Debt

Financial reporting by government See Financial reporting under Government

Public debt See Public debt

Doyle, John

Accountants

accounting standards

Canadian standards 20:1000-1005, 20:1040

generally accepted accounting principles 20:1000-1005, 20:1030-1040, 20:1110-1120

international financial reporting standards 20:1110-1115, 20:1425-1430

public sector accounting standards 20:1005, 20:1110-1115

rate-regulated accounting 20:1005, 20:1030, 20:1300, 20:1350

rate-regulated accounting, use elsewhere 20:1005

U.S. standard on rate regulation 20:1005, 20:1325, 20:1350

Auditor General

legislation and mandate 20:1040, 20:1230

relationship with comptroller general and government 20:1120-1125

Auditors

audit reservations 20:1035

B.C. Hydro

administrative and financial review by government 20:1255, 20:1335, 20:1425

dividend to government 20:1320, 20:1420

financial reporting, accountability and transparency 20:1325-1330, 20:1435

financial reporting, use of rate-regulated accounting and deferral accounts 20:1005

accounts and categories 20:1445

repayment plan 20:1335-1345, 20:1400-1415

review by Auditor General 20:1255-1300, 20:1320-1435, 20:1445

review by Auditor General, recommendations 20:1345

relationship with B.C. Utilities Commission 20:1350-1355, 20:1445

Budget Transparency and Accountability Act

amendments 20:1005

Budgets

process 20:1100

reduction, priorities 20:1235

Business

public-private partnerships, role in government financial planning 20:1235-1245

Corporations

public corporations, audits and financial reporting 20:1030

Education, school districts and boards of education

financial reporting 20:1220

Energy

electricity rates, government policy 20:1300

Forests and forest industry

pulp and paper sector, government business enterprises 20:1155

Gambling

charities' access to gambling revenues, financial reporting 20:1100-1105

Government

accounting practices

government accounting practices 20:1000-1005, 20:1035-1040, 20:1110-1120, 20:1135, 20:1220, 20:1230

transition to new standards 20:1005, 20:1230

use of multiple standards 20:1110-1115

buildings, maintenance 20:1235-1240

definition 20:1220

financial reporting

accountability and transparency 20:1045-1050, 20:1115, 20:1125-1130, 20:1140-1145, 20:1220

contractual obligations 20:1140-1145

contractual obligations and government-delivered services 20:1235-1245

debt 20:1035-1040, 20:1155

deficit 20:1045-1050, 20:1135

government business enterprises 20:1150-1155

inclusion of forecast information 20:1140, 20:1215, 20:1245

professional judgment and interpretation 20:1125-1135

public accounts 20:1045-1050

reporting by SUCH sector 20:1035

scope 20:1100-1105, 20:1220

financial reporting, review by Auditor General and government response 20:1000-1005, 20:1025-1050, 20:1100-1155, 20:1215-1220, 20:1230-1245

audit reservations 20:1000, 20:1025-1035, 20:1130

open government, open data and routine release of information 20:1140

programs and services, funding and service delivery 20:1140, 20:1235-1240

Oil and gas

deep well and royalty credits, financial reporting 20:1135

Ontario

government, financial reporting 20:1005

Public debt

self-supported and taxpayer-supported debt 20:1035-1040, 20:1155

Royal Canadian Mounted Police

government contract for police services 20:1140-1145, 20:1245

Transportation Investment Corporation

financial reporting 20:1035-1040, 20:1140, 20:1150-1155, 20:1220

Eastern Cape Provincial Legislature

Public Accounts Committee delegation, visit to B.C. Legislature (Ryan-Lloyd, K.) 20:1450

Education – School districts and boards of education

Financial reporting (Doyle, J.) 20:1220

Electric power See Energy
Energy

Electricity rates

government policy (Doyle, J.) 20:1300 (Macdonell, M.) 20:1300 (MacLaren, L.) 20:1310-1315

regulation and review See British Columbia Utilities Commission

relationship with rate-regulated accounting See Financial reporting under British Columbia Hydro and Power Authority

Power Smart program (Reid, C.) 20:1325-1330, 20:1415

Smart metering and infrastructure program

implementation (Chandra Herbert) 20:1350 (MacLaren, L.) 20:1405 (Ralston) 20:1405 (Reid, C.) 20:1405

Estimates of expenditures

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

FAS 980 See Accounting standards, U.S. standard on rate regulation under Accountants
Forests and forest industry

Pulp and paper sector, government business enterprises (Doyle, J.) 20:1155

Fortis Inc.

Accounting practices (MacLaren, L.) 20:1315

Freedom of information

Open government See Government

GAAP See Accounting standards, generally accepted accounting principles under Accountants
Gambling

Charities' access to gambling revenues, financial reporting (Doyle, J.) 20:1100-1105 (McIntyre) 20:1055-1105 (Newton, S.) 20:1020, 20:1100-1105

Gentner, Guy (Delta North)

Accountants

accounting standards, U.S. standard on rate regulation 20:1425

Andersen, Erik, comments on financial reporting 20:1045

B.C. Hydro

financial reporting, accountability and transparency 20:1425

financial reporting, use of rate-regulated accounting and deferral accounts

repayment plan 20:1335

review by Auditor General 20:1330-1335, 20:1425

revenue requirements application 20:1330

Budget Transparency and Accountability Act

amendments 20:1045

Government

accounting practices, government accounting practices 20:1045

financial reporting, deficit 20:1045

financial reporting, review by Auditor General 20:1040-1045

consideration of questions remaining at end of review meeting 20:1245-1250

Public Accounts Committee

language used by members, "deliberately misleading" 20:1045

language used by members, withdrawal of comments 20:1045

meeting schedule, agenda for November 25 meeting 20:1000

Government

Accounting practices See also Financial reporting below under this main heading; Accounting standards under Accountants

accounting policy advisory committee (Huntington) 20:1050 (Newton, S.) 20:1050

government accounting practices (Bourne, P.) 20:1005-1010 (Chandra Herbert) 20:1030-1035 (Corrigan) 20:1025 (Doyle, J.) 20:1000-1005, 20:1035-1040, 20:1110-1120, 20:1135, 20:1220, 20:1230 (Gentner) 20:1045 (Hawes) 20:1215 (Huntington) 20:1050 (Newton, S.) 20:1015, 20:1030-1040, 20:1050, 20:1110, 20:1130, 20:1155, 20:1225 (Sultan) 20:1105

rate-regulated accounting See Accounting standards under Accountants

rate-regulated accounting and deferral accounts, use by B.C. Hydro See Financial reporting under British Columbia Hydro and Power Authority

transition to new standards (Bourne, P.) 20:1005-1010 (Doyle, J.) 20:1005, 20:1230 (Hawes) 20:1215 (McIntyre) 20:1055 (Newton, S.) 20:1015, 20:1225

use of multiple standards (Doyle, J.) 20:1110-1115 (Horne) 20:1145 (Newton, S.) 20:1110 (Sultan) 20:1105

Buildings, maintenance (Doyle, J.) 20:1235-1240

Contracts for products and services, disclosure of information (Newton, S.) 20:1020-1025, 20:1055

Contractual obligations, financial reporting See Financial reporting, contractual obligations below under this main heading

Definition (Doyle, J.) 20:1220 (Hawes) 20:1215

Financial reporting See also Accounting practices above under this main heading

accountability and transparency See also Open government below under this main heading

(Chandra Herbert) 20:1115-1130 (Corrigan) 20:1135 (Doyle, J.) 20:1045-1050, 20:1115, 20:1125-1130, 20:1140-1145, 20:1220 (Hawes) 20:1225 (Horne) 20:1145 (Newton, S.) 20:1015-1020, 20:1110, 20:1125, 20:1225 (Sultan) 20:1105-1110

contractual obligations (Corrigan) 20:1135-1145 (Doyle, J.) 20:1140-1145 (Huntington) 20:1050-1055 (Newton, S.) 20:1020-1025, 20:1055, 20:1215 (Ralston) 20:1210

contractual obligations and government-delivered services (Doyle, J.) 20:1235-1245 (Les) 20:1240 (Newton, S.) 20:1235-1240 (Rustad) 20:1230-1235

debt (Doyle, J.) 20:1035-1040, 20:1155

debt, warehouse debt (Newton, S.) 20:1015

deficit (Chandra Herbert) 20:1130 (Doyle, J.) 20:1045-1050, 20:1135 (Gentner) 20:1045 (Newton, S.) 20:1045-1050 (Ralston) 20:1050

government business enterprises (Bourne, P.) 20:1010 (Doyle, J.) 20:1150-1155 (Newton, S.) 20:1015, 20:1155

inclusion of forecast information (Doyle, J.) 20:1140, 20:1215, 20:1245 (Newton, S.) 20:1215, 20:1240-1245 (Ralston) 20:1210-1215

materiality and net effect See professional judgment and interpretation below under this subheading

professional judgment and interpretation (Doyle, J.) 20:1125-1135 (McIntyre) 20:1055 (Newton, S.) 20:1010-1015, 20:1125-1130

public accounts (Doyle, J.) 20:1045-1050

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

reporting by SUCH sector See also particular sectors

(Doyle, J.) 20:1035

scope (Doyle, J.) 20:1100-1105, 20:1220 (Newton, S.) 20:1240-1245

standards See Accounting standards under Accountants

Financial reporting, review by Auditor General

audit reservations (Bourne, P.) 20:1005 (Chandra Herbert) 20:1030, 20:1120 (Corrigan) 20:1025 (Doyle, J.) 20:1000, 20:1025-1035, 20:1130 (Hawes) 20:1225 (Horne) 20:1145 (Newton, S.) 20:1010, 20:1125

consideration of questions remaining at end of review meeting (Gentner) 20:1245-1250 (Ralston) 20:1250

resolution of prior-year recommendations (Chandra Herbert) 20:1120

review by Auditor General and government response (Bourne, P.) 20:1005-1010 (Chandra Herbert) 20:1030-1035, 20:1115-1130 (Corrigan) 20:1025, 20:1135-1145 (Doyle, J.) 20:1000-1005, 20:1025-1050, 20:1100-1155, 20:1215-1220, 20:1230-1245 (Gentner) 20:1040-1045 (Hawes) 20:1215, 20:1225 (Horne) 20:1145-1150 (Huntington) 20:1050-1055 (Les) 20:1235 (McIntyre) 20:1055-1105 (Newton, S.) 20:1010-1110, 20:1120-1130, 20:1155, 20:1215, 20:1225, 20:1235-1245 (Ralston) 20:1050, 20:1210-1215 (Rustad) 20:1230-1240 (Sultan) 20:1105-1110 (Yap) 20:1020-1025

Open government, open data and routine release of information (Doyle, J.) 20:1140 (Newton, S.) 20:1020-1025, 20:1055 (Sultan) 20:1105 (Yap) 20:1020-1025

Programs and services, funding and service delivery (Doyle, J.) 20:1140, 20:1235-1240 (Les) 20:1240 (Newton, S.) 20:1235 (Rustad) 20:1230-1235

Public accounts See Financial reporting, 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

Hawes, Randy (Abbotsford-Mission)

Auditor General

legislation and mandate 20:1215, 20:1225

B.C. Hydro

financial reporting, use of rate-regulated accounting and deferral accounts

repayment plan 20:1355

review by Auditor General 20:1355-1400

investments in infrastructure 20:1355-1400

relationship with B.C. Utilities Commission 20:1355

Government

accounting practices 20:1215

definition 20:1215

financial reporting, accountability and transparency 20:1225

financial reporting, review by Auditor General and government response 20:1215, 20:1225

Ruskin Dam, restructuring project 20:1355

Horne, Douglas (Coquitlam–Burke Mountain)

Government

accounting practices, use of multiple standards 20:1145

financial reporting, accountability and transparency 20:1145

financial reporting, review by Auditor General and government response 20:1145-1150

Transportation Investment Corporation, financial reporting 20:1145-1150

Huntington, Vicki (Delta South)

Auditor General

relationship with comptroller general 20:1055

B.C. Hydro

dividend to government 20:1415, 20:1425

financial reporting, use of rate-regulated accounting and deferral accounts

accounts and categories 20:1445

repayment plan 20:1415

review by Auditor General 20:1415-1425, 20:1445

purchase of properties along transmission lines 20:1445

Comptroller general

role 20:1050

Government

accounting practices 20:1050

accounting policy advisory committee 20:1050

financial reporting

contractual obligations 20:1050-1055

review by Auditor General and government response 20:1050-1055

Treasury Board

role 20:1050

Hydro One Inc.

Accounting practices (MacLaren, L.) 20:1315

IFRS See Accounting standards, international financial reporting standards under Accountants
Infrastructure

Deficit (Rustad) 20:1240

International Accounting Standards Board

Activities (Newton, S.) 20:1225

International financial reporting standards See Accounting standards under Accountants

Les, John (Chilliwack)

Government

financial reporting

contractual obligations and government-delivered services 20:1240

review by Auditor General and government response 20:1235

programs and services, funding and service delivery 20:1240

Royal Canadian Mounted Police

government contract for police services 20:1240

Macdonell, Michael

Accountants, accounting standards

rate-regulated accounting 20:1300, 20:1310

U.S. standard on rate regulation 20:1310

B.C. Hydro

dividend to government 20:1305

financial conditions 20:1300

financial reporting, accountability and transparency 20:1305-1310

financial reporting, use of rate-regulated accounting and deferral accounts

repayment plan 20:1305

review by Auditor General 20:1300-1310

review by Auditor General, recommendations 20:1310

revenues to government 20:1305

role 20:1300

B.C. Utilities Commission, regulation and review of electricity rates 20:1300-1305

Energy, electricity rates, government policy 20:1300

McIntyre, Joan (West Vancouver–Sea to Sky)

Budgets

process 20:1055

Gambling

charities' access to gambling revenues, financial reporting 20:1055-1105

Government

accounting practices, transition to new standards 20:1055

financial reporting

professional judgment and interpretation 20:1055

review by Auditor General and government response 20:1055-1105

MacLaren, Les

Accountants, accounting standards, rate-regulated accounting 20:1310-1315

B.C. Hydro

administrative and financial review by government 20:1310, 20:1425

dividend to government 20:1425

financial reporting

accountability and transparency 20:1315

transition to international financial reporting standards 20:1315

use of rate-regulated accounting and deferral accounts

accounts and categories 20:1310-1315, 20:1335, 20:1445

review by Auditor General, government response 20:1310-1315, 20:1335, 20:1350, 20:1405-1410, 20:1425, 20:1440-1445

investments in infrastructure 20:1315, 20:1335

purchase of properties along transmission lines 20:1445

relationship with B.C. Utilities Commission 20:1350, 20:1440-1445

revenue requirements application 20:1335, 20:1440

B.C. Utilities Commission, regulation and review of electricity rates 20:1310

Canadian Accounting Standards Board, recommendation re rate-regulated accounting 20:1315

Clean Energy Act, application to projects, exemptions 20:1405

Energy

electricity rates, government policy 20:1310-1315

smart metering and infrastructure program, implementation 20:1405

Fortis Inc., accounting practices 20:1315

Hydro One Inc., accounting practices 20:1315

Peace River area, Site C power project 20:1315, 20:1410

TransCanada Pipelines Ltd., accounting practices 20:1315

Newton, Stuart

Accountants

accounting standards

Canadian standards 20:1225

generally accepted accounting principles 20:1155, 20:1225

rate-regulated accounting 20:1110, 20:1225, 20:1430

U.S. standard on rate regulation 20:1110

Auditor General

relationship with comptroller general and government 20:1120-1125

B.C. Hydro, financial reporting, use of rate-regulated accounting and deferral accounts, review by Auditor General, government response 20:1430

Budget Transparency and Accountability Act

amendments 20:1225

Budgets

budget information in estimates and public accounts 20:1020

Canadian Securities Administrators, position re rate-regulated accounting 20:1430

Comptroller general

role 20:1050

Credit rating

B.C. rating and rating process 20:1035

Gambling

charities' access to gambling revenues, financial reporting 20:1020, 20:1100-1105

Government

accounting practices

accounting policy advisory committee 20:1050

government accounting practices 20:1015, 20:1030-1040, 20:1050, 20:1110, 20:1130, 20:1155, 20:1225

international financial reporting standards 20:1225

transition to new standards 20:1015, 20:1225

U.S. accounting standards 20:1110

use of multiple standards 20:1110

contracts for products and services, disclosure of information 20:1020-1025, 20:1055

financial reporting

accountability and transparency 20:1015-1020, 20:1110, 20:1125, 20:1225

contractual obligations 20:1020-1025, 20:1055, 20:1215

contractual obligations and government-delivered services 20:1235-1240

debt, warehouse debt 20:1015

deficit 20:1045-1050

government business enterprises 20:1015, 20:1155

inclusion of forecast information 20:1215, 20:1240-1245

professional judgment and interpretation 20:1010-1015, 20:1125-1130

scope 20:1240-1245

financial reporting, review by Auditor General and government response 20:1010-1110, 20:1120-1130, 20:1155, 20:1215, 20:1225, 20:1235-1245

audit reservations 20:1010, 20:1125

open government, open data and routine release of information 20:1020-1025, 20:1055

programs and services, funding and service delivery 20:1235

International Accounting Standards Board, activities 20:1225

Oil and gas

deep well and royalty credits, financial reporting 20:1130

Public debt

self-supported and taxpayer-supported debt 20:1015, 20:1155

Taxation

tax appeals, financial reporting by government 20:1020

Transportation Investment Corporation

financial reporting 20:1010-1015, 20:1035, 20:1130, 20:1155

Treasury Board

role 20:1030, 20:1050, 20:1225

Oil and gas

Deep well and royalty credits, financial reporting (Chandra Herbert) 20:1120, 20:1130 (Doyle, J.) 20:1135 (Newton, S.) 20:1130

Ontario

Government, financial reporting (Doyle, J.) 20:1005

Open government See Government

P3s See Public-private partnerships under Business
Peace River area

Site C power project (MacLaren, L.) 20:1315, 20:1410 (Ralston) 20:1405 (Reid, C.) 20:1335, 20:1405-1410

Port Mann Bridge

Reconstruction project, management See Transportation Investment Corporation

Power Smart program See Energy
PSAB standards See Accounting standards, public sector accounting standards under Accountants
Public Accounts See Financial reporting, public accounts under Government
Public Accounts, Select Standing Committee on

In-camera proceedings (Ralston) 20:1450

Language used by members

"deliberately misleading" (Gentner) 20:1045

withdrawal of comments (Gentner) 20:1045

withdrawal of comments requested (Ralston) 20:1045

Meeting schedule

agenda for November 25 meeting (Gentner) 20:1000 (Ralston) 20:1000

Public debt

Self-supported and taxpayer-supported debt (Doyle, J.) 20:1035-1040, 20:1155 (Newton, S.) 20:1015, 20:1155

Public sector accounting standards See Accounting standards under Accountants
Public-private partnerships See Business
Pulp and paper industry See Pulp and paper sector under Forests and forest industry

Ralston, Bruce (Surrey-Whalley)

Auditor General

financial statement audit coverage plan 20:1450

B.C. Hydro

financial reporting, use of rate-regulated accounting and deferral accounts

accounts and categories 20:1405, 20:1445

repayment plan 20:1410

review by Auditor General 20:1405-1410

relationship with B.C. Utilities Commission 20:1405

Clean Energy Act

application to projects, exemptions 20:1405

Energy

smart metering and infrastructure program, implementation 20:1405

Government

financial reporting

contractual obligations 20:1210

deficit 20:1050

inclusion of forecast information 20:1210-1215

financial reporting, review by Auditor General

consideration of questions remaining at end of review meeting 20:1250

review by Auditor General and government response 20:1050, 20:1210-1215

Peace River area

Site C power project 20:1405

Public Accounts Committee

in-camera proceedings 20:1450

language used by members, withdrawal of comments requested 20:1045

meeting schedule

agenda for November 25 meeting 20:1000

Reid, Charles

B.C. Hydro

dividend to government 20:1435

financial reporting, accountability and transparency 20:1330

financial reporting, use of rate-regulated accounting and deferral accounts

accounts and categories 20:1335-1340, 20:1400-1405, 20:1445

repayment plan 20:1335-1340, 20:1400, 20:1410-1415

review by Auditor General, government response 20:1320-1340, 20:1400-1415, 20:1435-1445

investments in infrastructure 20:1335-1340, 20:1400

purchase of properties along transmission lines 20:1445

relationship with B.C. Utilities Commission 20:1320, 20:1330, 20:1405-1410, 20:1440

revenue requirements application 20:1340

Energy

Power Smart program 20:1325-1330, 20:1415

smart metering and infrastructure program, implementation 20:1405

Peace River area, Site C power project 20:1335, 20:1405-1410

Ruskin Dam, restructuring project 20:1400

Royal Canadian Mounted Police

Government contract for police services (Corrigan) 20:1145 (Doyle, J.) 20:1140-1145, 20:1245 (Les) 20:1240

Ruskin Dam

Restructuring project (Hawes) 20:1355 (Reid, C.) 20:1400

Rustad, John (Nechako Lakes)

Business

public-private partnerships, role in government financial planning 20:1235

Government

financial reporting

contractual obligations and government-delivered services 20:1230-1235

review by Auditor General and government response 20:1230-1240

programs and services, funding and service delivery 20:1230-1235

Infrastructure

deficit 20:1240

Ryan-Lloyd, Kate

Eastern Cape Provincial Legislature

Public Accounts Committee delegation, visit to B.C. Legislature 20:1450

School boards/districts See Education – School districts and boards of education
Select Standing Committee on Public Accounts See Public Accounts, Select Standing Committee on
Site C power project See Peace River area
Smart metering and infrastructure program See Energy
Sultan, Ralph (West Vancouver–Capilano)

Government

accounting practices, use of multiple standards 20:1105

financial reporting

accountability and transparency 20:1105-1110

review by Auditor General and government response 20:1105-1110

open government, open data and routine release of information 20:1105

Taxation

Tax appeals, financial reporting by government (Newton, S.) 20:1020

TransCanada Pipelines Ltd.

Accounting practices (MacLaren, L.) 20:1315

Transportation Investment Corporation

Financial reporting (Bourne, P.) 20:1005 (Doyle, J.) 20:1035-1040, 20:1140, 20:1150-1155, 20:1220 (Horne) 20:1145-1150 (Newton, S.) 20:1010-1015, 20:1035, 20:1130, 20:1155

Treasury Board

Role (Huntington) 20:1050 (Newton, S.) 20:1030, 20:1050, 20:1225

Tsawwassen, B.C.

Power line project in area

purchase of properties See Purchase of properties along transmission lines under British Columbia Hydro and Power Authority

van Dongen, John (Abbotsford South)

B.C. Hydro

financial reporting, use of rate-regulated accounting and deferral accounts

review by Auditor General 20:1435-1445

relationship with B.C. Utilities Commission 20:1335-1345

Yap, John (Richmond-Steveston)

Government

financial reporting, review by Auditor General and government response 20:1020-1025

open government, open data and routine release of information 20:1020-1025

Yaremko, Cheryl

B.C. Hydro, financial reporting, use of rate-regulated accounting and deferral accounts

financial reporting 20:1430

review by Auditor General, government response 20:1430

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