Office of the Comptroller General - Public Accounts 2012 - 2013

The Public Accounts include the Province of British Columbia’s audited financial statements and other key financial information for the past fiscal year. For accounting purposes, like most public sector organizations, the Province’s fiscal year begins on April 1 and ends March 31.

The Public Accounts are one of the most important sets of accountability documents prepared by the Province of British Columbia. They compare the actual financial results at the end of the fiscal year to the budget plan set out at the beginning of the fiscal year.

The Province’s Summary Financial Statements are reviewed by the Auditor General, who is an independent officer of the Legislative Assembly of British Columbia.


Public Accounts for the Fiscal Year Ended March 31, 2013 (PDF) -- the entire volume of the Public Accounts as printed in the paper version, including a convenient live index to aid in navigating the electronic document.

Portions of this volume are available below as separate, smaller PDF files; more detailed descriptions of the contents are available in the documents:

Financial Statement Discussion and Analysis (Unaudited) — this section provides highlights and commentary on the Province of British Columbia’s financial performance.

Summary Financial Statements — these audited statements pull together and summarize all the financial activities within the province’s reporting entity, which includes the government, Crown corporations, school districts, universities, colleges, and health authorities.

Supplementary Information (Unaudited) — provides additional information such as total revenues, expenses, and staff utilization for Crown corporations, schools, universities, colleges and health authorities, and how these results impact the summary financial statements.

Consolidated Revenue Fund Extracts (Unaudited) — this section details the spending of government ministries and legislative offices; it includes statements of financial position,operations, and cash flow; summaries of government revenues, expenses, financing transactions, and a schedule of write–offs and remissions.

Provincial Debt Summary — information on the province’s debt, including key debt indicators and performance measures.

Additional information and schedules to accompany the release of the Public Accounts more detailed descriptions of the contents are available in the documents:

Consolidated Revenue Fund Supplementary Schedules — these provide details on the budgets and spending for individual government ministries, staff utilization and other financial information on government operations.

Consolidated Revenue Fund Detailed Schedules of Payments — includes lists of salaries and travel expenses for Members of the Legislative Assembly, Ministers, appointed public service employees, and public service employees who earned more than $75,000 per year; a list of all recipients of government grants or transfers totalling more than $25,000 and a list of all service providers who received total payments from government in excess of $25,000.

Purchasing Card Payments a list of all government purchasing card transactions for the fiscal year. During fiscal 2012, reorganization took place in October and March, and as a result, the Purchasing Card expenditures have been displayed in the "original" ministry in which they occurred.

Legislative Assembly Payments a list of all supplier, salary and travel payments made on behalf of the Legislative Assembly of British Columbia.

Schedule of Public Debt shows the debt obligations of the Province of British Columbia, including direct debt used for government operating and capital purposes, the debt of Crown corporations and agencies that require government subsidy, the debt of commercial Crown corporations and agencies, and the debt of the Warehouse Borrowing Program.

Financial Statements of Government Organizations and Enterprises — links to the audited financial statements of all public sector organizations and agencies, such as Crown corporations, schools districts, colleges, universities and health authorities, that are included in the government reporting entity.

Crown Corporation and Agencies Statement of Full Time Equivalent Employment — a table that details the number of FTEs in respect of Crown corporations and Agencies.

Executive Compensation — links to a report detailing the compensation of the chief executive officers and the next four highest paid executives of public sector employers required to report under the Public Sector Employers Act as amended in the Miscellaneous Statutes Amendment Act, 2008.

Contractual Obligations - details of significant government contractual commitments, including service agreements, program delivery agreements, capital development agreements and operating and maintenance agreements.