Public Accounts

The Public Accounts include the Province of British Columbia’s audited financial statements and other key financial information for the past fiscal year.

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Public Accounts are one of the most important sets of accountability documents prepared by the Province of British Columbia. They compare the actual financial results at the end of the fiscal year to the budget plan set out at the beginning of the fiscal year.

The Province’s fiscal year begins on April 1 and ends March 31. Public Accounts are published annually under the authority of the Budget Transparency and Accountability Act.

Public Accounts for the 2022-2023 Fiscal Year

The entire volume of the most recent Public Accounts is available online in digital format, as published in the print version:

• Public Accounts for the Fiscal Year Ended March 31, 2023 (PDF, 3MB)

Portions of this volume are also available as separate documents:

• Financial Statement Discussion and Analysis (Unaudited) (PDF, 706KB)
  Highlights and commentary on the Province of British Columbia’s financial performance.
• Summary Financial Statements (PDF, 744KB)
  Audited statements that pull together and summarize all the financial activities within the Province’s reporting entity, which includes the government, Crown corporations, school districts, universities, colleges, institutes and health organizations.
• Supplementary Information (Unaudited) (PDF, 138KB)
  Additional information such as total revenues, expenses and staff utilization for Crown corporations, school districts, universities, colleges, institutes and health organizations, and how these results impact the summary financial statements.
• Consolidated Revenue Fund Extracts (Unaudited) (PDF, 200KB)
  Details the spending of government ministries and legislative offices, including statements of financial position, operations and cash flow; summaries of government revenues, expenses and financing transactions; and a schedule of write-offs and remissions.
• Provincial Debt Summary (PDF, 882KB)
  Information on the Province’s debt, including key debt indicators and performance measures.

Additional Information & Schedules

The following information and schedules accompany the release of the Public Accounts for the past fiscal year:

• Consolidated Revenue Fund Supplementary Schedules (PDF, 2.3MB)
  Details on the budgets and spending for individual government ministries, staff utilization and other financial information on government operations.
• Consolidated Revenue Fund Detailed Schedules of Payments (PDF, 8.2MB)
  Lists of salaries and travel expenses for Members of the Legislative Assembly, Ministers, appointees, and public service employees who earned more than $75,000 per year; all recipients of government grants or transfers totalling more than $25,000; and all service providers who received total payments from government in excess of $25,000.
• Purchasing Card Payments
  Government purchasing card transactions are published quarterly in the BC Data Catalogue.
• Legislative Assembly Payments (PDF, 230KB)
  List of all supplier, salary and travel payments made on behalf of the Legislative Assembly of British Columbia.
• Schedule of Public Debt (PDF, 65KB)
  Debt obligations of the Province of British Columbia, including direct debt used for government operating and capital purposes, the debt of Crown corporations and agencies that require government subsidy, the debt of commercial Crown corporations and agencies, and the debt of the Warehouse Borrowing Program.
• Financial Statements of Government Organizations & Enterprises
  Links to the audited financial statements of all public sector organizations and agencies, such as Crown corporations, schools districts, colleges, universities and health authorities, that are included in the government reporting entity.
• Crown Corporation & Agencies Statement of FTE Employment (PDF, 60KB)
  A table that details the number of Full Time Equivalent (FTE) employees in respect of Crown corporations and agencies.
• Public Sector Executive Compensation Disclosure Statements
  Reports detailing the compensation of the chief executive officers and the next four highest paid executives of public sector employers required to report under the Public Sector Employers Act as amended in the Miscellaneous Statutes Amendment Act, 2008.
• Contractual Obligations (PDF, 66KB)
  Details of significant government contractual commitments, including service agreements, program delivery agreements, capital development agreements and operating and maintenance agreements.
• BTAA Notification for FY 2022-2023 (PDF, 161KB)
  Notification of a change in accounting policy or a change in the government reporting entity is required under the Budget Transparency and Accountability Act if the estimated impact of the change is greater than $25 million in the current or next three years.

Ministerial Accountability Report

The Balanced Budget and Ministerial Accountability Act, 2002, requires that a comparison of expected and actual performance results for members of the Executive Council be released concurrently with the Public Accounts.

• Ministerial Accountability Report for the Fiscal Year Ended March 31, 2023 (PDF, 560KB)