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. 

Fiscal Year (April 1 2018 - March 31, 2019)

Quarter 1 (April 1 – June 30, 2018):

June 29, 2018

  • 1st Quarter Forecast (2018/19 Forecast and 2019/20 – 2021/22 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 13, 2018

  • 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 27, 2018

  • Supplemental Financial Information Reporting (SFIR) (2017/18)

Quarter 2 (July 1 - September 30, 2018):

September 30, 2018

October 1, 2018

  • 2nd Quarter Forecast (2018/19 Forecast and 2019/20 – 2021/22 Projections)

October 12, 2018

  • 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, 2018):

December 13, 2018

  • 3rd Quarter Forecast (2018/19 Forecast and 2019/20 – 2021/22 Projections)

January 10, 2019

  • 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.

Year-End (March 31, 2019): Reporting Deadlines

April 19, 2019 (tentative) – Draft year-end 2018/19 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 17, 2019 (tentative) – Final year-end 2018/19 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 

Ministry contact information:

Office: 778-698-9748