Government Reporting Entity

Full implementation of Generally Accepted Accounting Principles (GAAP) by 2004/05 meets a legislated requirement in the Budget Transparency and Accountability Act.  Implementation will make British Columbia compliant with the principles established by the Public Sector Accounting Board. 

A key aspect of GAAP implementation is the inclusion of school districts into the government reporting entity.

• Inclusion of SUCH in Governments Budget and Reporting Framework
• Government Reporting Entity Control Criteria Template

2026/27 Reporting Dates

Year to Date Financial Report (Government Reporting Entity).

Information required for inclusion of school districts into the government reporting entity.

Due Dates:

• October 7, 2026 – September Quarterly Year to Date
• December 9, 2026 – December Quarterly Year to Date
• April 9, 2027 – March Quarterly Year to Date
• July 14, 2027 – June Quarterly Year to Date