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Accounting fix could improve B.C. fiscal estimates, says auditor general

It’s budget day in British Columbia. That means we have a better idea of the province's priorities for the upcoming year and how it plans to pay for them. Global BC’s legislative team, Richard Zussman and Keith Baldrey, provide analysis – Feb 22, 2024

British Columbia auditor general Michael Pickup says the provincial government is using more up-to-date information to forecast income tax revenue, something he expects to improve financial estimates that have routinely been off by more than $1 billion every year.

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He said in an audit of the government’s 2022-2023 financial statements that the change should reduce the size of adjustments to estimates of tax revenue which he said have been “frequently off target” for the last decade.

In 2022-2023, the government had to reduce its reported surplus by $1.86 billion after it changed the way it estimates personal and corporate income tax revenue.

Pickup said the way the government estimates tax revenue from individuals and corporations is important because it makes up about a third of the province’s revenue, amounting to about $26.5 billion last fiscal year.

The audit said that for the current fiscal year, the government consulted the auditor general’s office to update their year-end estimates by using federal tax return filings, a method the report said was “much less subjective.”

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He said in a briefing that estimating tax revenue “remains challenging,” and the government’s methods still need to be “sharpened.”

Pickup also said government decisions about BC Hydro have created accounting challenges, and that methods used to account for $320 million in customer credits in 2022 weren’t independently reviewed by the B.C. Utilities Commission.

Pickup said the initial accounting of the $100 credit for all residential and commercial customers was “incorrect,” and BC Hydro should alert government when its directions pose a risk to the Crown corporation’s accounting methods.

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