Local government financial data provided to the ministry by municipalities in annual reporting forms for 2008. The schedules reflect Generally Accepted Accounting Procedures (GAAP) for local governments, differing from pre-2002 formats. Data is sourced from the Government of British Columbia and last updated on 2026-04-17.
Use Cases
- Analyze municipal fiscal sustainability based on changes in net financial assets.
- Compare debt levels across municipalities based on annual financial reporting.
- Track the adoption of GAAP accounting standards in local government finance from 2002 onward.
Strengths
- Data follows Generally Accepted Accounting Procedures (GAAP) for local governments.
- Data is provided directly by local governments in annual financial reporting forms.
- Last updated on 2026-04-17, suggesting ongoing maintenance.
Limitations
- Column-level documentation is absent; field semantics must be inferred after download.
- Row count is unknown, which may limit suitability assessment.
- The ministry does not guarantee the accuracy or validity of the data.
Provenance
- Source
- Government of British Columbia
- Collection Method
- Annual financial reporting forms submitted by local governments.
- Time Range
- 2008
- Geography
- Municipalities in British Columbia, Canada