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1990-91 Public Accounts CONSOLIDATED REPORTING ENTITY, TRUST FUNDS AND SUMMARIES OF FINANCIAL INFORMATION REPORTS FOR THE FISCAL YEAR ENDED MARCH 31, 1991 PROVINCE OF BRITISH COLUMBIA MINISTRY OF FINANCE AND CORPORATE RELATIONS HON. GLEN CLARK Minister of Finance and Corporate Relations British Columbia Cataloguing in Publication Data British Columbia. Ministry of Finance and Corporate Relations Public accounts of British Columbia. — 1985/86- Annual. Title varies slightly. Continues: British Columbia. Ministry of Finance. Public accounts of British Columbia. ISSN 0382-2001 Report year ends March 31. Issued in 3 Vols.,1985/86 — 1988/89; 2 Vols.,1989/90 ISSN 0382-2001 = Public accounts of British Columbia. 1. Finance, Public — British Columbia — Accounting — Periodicals. I. Title. HJ13.B75 354.7110072'31'05 Rev. July 1990 The Honourable David C. Lam, c.m., b.a., m.b.a., ll.d. Lieutenant Governor of the Province of British Columbia. May it please Your Honour: The undersigned has the honour to present the Public Accounts of the Province of British Columbia for the fiscal year ended March 31,1991. GLEN CLARK Minister of Finance and Corporate Relations Ministry of Finance and Corporate Relations Victoria, British Columbia November 29, 1991 November 29, 1991 Victoria, British Columbia The Honourable GIEN CLARK Minister of Finance and Corporate Relations SIR; I have the honour to submit herewith the Public Accounts of the Province of British Columbia for the fiscal year ended March 31,1991. Respectfully submitted. ALAN J. BARNARD Deputy Comptroller General Acting for the Comptroller General Digitized by the Internet Archive in 2018 with funding from University of Alberta Libraries https://archive.org/details/britishcolumbiap01brit_26 Contents Consolidated Reporting Entity, Trust Funds and Summaries of Financial Information Reports Section Introduction. A Summary Financial Statements. B Consolidated Revenue Fund Financial Statements. C Financial Statements of Government Organizations and Enterprises. D Trust Funds Financial Statements. E Summaries of Financial Statements of Corporations and Agencies to which the Financial Information Acfapplies. F (A table of contents is provided at the beginning of each section.) Note: There is another volume of the Public Accounts, entitled: Financial Statements and Schedules of the Funds Comprising the Consolidated Revenue Fund. Introduction Contents Page Government Financial Statements. 7 —Statement of Responsibility for Government Financial Statements. 8 —Significant Accounting Policies. 8 Public Accounts Content. 11