TABLE OF CONTENTS
|
| Inside Cover |
| Letter of Transmittal |
| Foreword |
| Chapter |
|
Part
|
Page
|
| 1 |
Reflections of the Auditor General |
|
1 |
| 2 |
Public Accounts |
|
|
|
Introduction |
2.1 |
5 |
|
Legislative Requirements Relating to the Financial Statements of the Province |
2.2 |
6 |
|
Auditor’s Report on the Financial Statements of the Province |
2.3 |
7 |
| 3 |
Comments on Government’s Financial Reporting |
|
|
|
Introduction |
3.1 |
9 |
|
Government Reporting Entity |
3.2 |
9 |
|
Environmental Liabilities |
3.3 |
10 |
|
The Budget |
3.4 |
11 |
|
Periodic Financial Statements |
3.5 |
12 |
|
Liability Relating to Self-Insured Workers’ Compensation Benefits |
3.6 |
13 |
|
Liability Relating to Retirement Benefits Other than Pensions |
3.7 |
14 |
|
Changes to the Reporting Format of Government’s Financial Statements |
3.8 |
14 |
| 4 |
Key Indicators of the State of Government’s Finances |
|
|
|
Introduction |
4.1 |
17 |
|
Key Indicators of the State of a Government’s Finances |
4.2 |
17 |
|
|
4.3 |
18 |
|
|
4.4 |
21 |
|
|
4.5 |
25 |
| 5 |
Selected Financial Information and Other Matters |
|
|
|
Retirement Benefits – Pensions |
5.1 |
29 |
|
Retirement Benefits – Other Than Pensions |
5.2 |
33 |
|
Debt |
5.3 |
37 |
|
Accounts Receivable |
5.4 |
45 |
|
Loan Guarantees |
5.5 |
50 |
|
Delays in Responses to Legal Letter Requests |
5.6 |
52 |
|
Errors in Public Accounts Submissions |
5.7 |
53 |
