| 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 | 7 | |
| Legislative Requirements Relating to the Financial Statements of the Province | 2.2 | 8 | |
| Auditor’s Report on the Financial Statements of the Province | 2.3 | 9 | |
| 3 | Comments on Government’s Financial Reporting | ||
| Introduction | 3.1 | 11 | |
| Government Reporting Entity | 3.2 | 11 | |
| Environmental Liabilities | 3.3 | 12 | |
| Periodic Financial Statements | 3.4 | 13 | |
| Basis of Accounting for Federal Revenues | 3.5 | 14 | |
| Tax Expenditures | 3.6 | 14 | |
| 4 | Key Indicators of the State of Government’s Finances | ||
| Introduction | 4.1 | 15 | |
| Key Indicators of the State of a Government’s Finances | 4.2 | 15 | |
| 4.3 | 15 | ||
| 4.4 | 19 | ||
| 4.5 | 23 | ||
| 5 | Comments on Selected Financial Information and Other Matters | ||
| Retirement Benefits – Pensions | 5.1 | 27 | |
| Retirement Benefits – Other Than Pensions | 5.2 | 32 | |
| Debt | 5.3 | 35 | |
| The Financial Condition of the Province | 5.4 | 43 | |
| Accounts Receivable | 5.5 | 47 | |
| Adjustments in Public Accounts Submissions | 5.6 | 52 | |