Government Reporting Entity - Post-secondary institutions

This information is required to include post-secondary institutions as part of the government reporting entity. It supports production of the Public Accounts, Budget and Fiscal Plan, Minister of Finance's Quarterly Report, Ministry Service Plan, and Ministry Service Plan Report.  

Year-End (March 31, 2017):

April 20, 2017 – Draft year-end 2016/17 reporting, including:

  • Draft financial statements; 
  • Draft notes to financial statements; 
  • Appendix C (must match draft financial statements); 
  • Financial statements of related government business enterprises (GBE’s); and 
  • Accounting adjustments that are made to consolidate the GBE into the institution’s financial statements. 

May 18, 2017 – Final year-end 2016/17 reporting, including:

  • Audited financial statements; 
  • Final notes to financial statements; 
  • Appendix C (must match final financial statements); 
  • Financial statements of related government business enterprises (GBE’s); and 
  • Accounting adjustments that are made to consolidate the GBE into the institution’s financial statements. 
  • Management Letter 
  • Management Representation Letter 

New Fiscal Year (April 1 2017 - March 31, 2018)

Quarter 1 (April 1 – June 30, 2017):

June 30, 2017

  • 1st Quarter Forecast (2017/18 Forecast and 2018/19 – 2020/21 Projections)
  • Q1 Forecast should be based on the Board Approved Budget that will be published in the post-secondary institution's current year Financial Statements.

July 14, 2017

  • 1st Quarter Appendix C (year to date information);
  • Financial statements of related government business enterprises (GBE's); and
  • Accounting adjustments that are made to consolidate the GBE into the institution's financial statements.

July 28, 2017

  • Supplemental Financial Information Reporting (SFIR)

Quarter 2 (July 1 - September 30, 2017):

September 22, 2017

  • 2nd Quarter Forecast (2017/18 Forecast and 2018/19 – 2020/21 Projections)

September 30, 2017

October 13, 2017

  • 2nd Quarter Appendix C (year to date information);
  • Financial statements of related government business enterprises (GBE's); and
  • Accounting adjustments that are made to consolidate the GBE into the institution's financial statements.

Quarter 3 (October 1 - December 31, 2017):

December 8, 2017

  • 3rd Quarter Forecast (2017/18 Forecast and 2018/19 – 2020/21 Projections)

January 10, 2018

  • 3rd Quarter Appendix C (year to date information);
  • Financial statements of related government business enterprises (GBE's); and
  • Accounting adjustments that are made to consolidate the GBE into the institution's financial statements.

Ministry contact information:

AVED.FinancialReporting@gov.bc.ca