Municipal Financial Position Statements in British Columbia, 2004

British Columbia municipal governments provided annual financial data to the ministry in 2004. The schedules reflect Generally Accepted Accounting Procedures (GAAP) for local governments, differing from earlier years. Data is provided by local governments, but the ministry does not guarantee its accuracy.

Use Cases

• Analyze municipal financial health based on summary statement of financial position data
• Compare accounting practices across municipalities based on GAAP adoption
• Study trends in local government finance for the 2004 fiscal year

Strengths

• Data reflects Generally Accepted Accounting Procedures (GAAP) for local governments
• Data is provided directly by local governments through annual reporting forms

Limitations

• Column-level documentation is absent; field semantics must be inferred after download
• The ministry does not guarantee the accuracy or validity of the data
• Row count is unknown, which may limit suitability assessment

Provenance

Source

Government of British Columbia

Collection Method

Data provided by local governments in annual financial reporting forms

Time Range

2004

Geography

British Columbia, Canada