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

2023/24 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 11, 2023 – September Quarterly Year to Date
• December 13, 2023 – December Quarterly Year to Date
• April 12, 2024 – March Quarterly Year to Date
• July 17, 2024 – June Quarterly Year to Date