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Ministry of Finance Report for the year eneded December 31, 1980 British Columbia. Legislative Assembly 1981

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 rovince of
Esh Columbia
of Finance
Report for the year
ended December 31,1980
Honourable Hugh A. Curtis, Minister
 British Columbia Cataloguing in Publication Data
British Columbia.     Ministry of Finance.
Annual report.  — 1980-
ISSN 0229-0626
1.  British Columbia.    Ministry of Finance.
HJ13.BT2 35U.Til'062'068
Copies of this document
may be obtained from:
Information Services
Ministry of Finance
Parliament Buildings
Victoria, British Columbia
V8V 1X4
 The Honourable Henry R Bell-
D.S.O., O.B.E., ED.,
Lieutenant Governor of the
Province of British Columbia
I have the honour, Sir, to submit respectfully herewith the Annual Report of the Ministry of Finance
for the year ended December 31, 1980.
Hugh A. Curtis
Minister of Finance
  The Honourable Hugh A. Curtis
Minister of Finance
Parliament Buildings
Victoria, British Columbia
I have the honour to submit for your consideration
the Annual Report of the Ministry of Finance for the
year ended December 31, 1980.
L. I. Bell
Deputy Minister of Finance
1980 was a year of analysis and examination for
the Ministry of Finance—a year of new beginnings
and of significant accomplishment. British Columbia's credit rating was increased from Double A to
Triple A by the two major New York bond rating
agencies, Moody's Investors Service and Standard
and Poor's Corporation. During 1980 also, a policy
of maximizing return on trust accounts managed by
the ministry was adopted. As a result, the ministry
undertook borrowings totalling $940 million
throughout the year in order to meet the needs of
the Province's Crown Corporations, hospitals and
educational institutions. The lengthy process of
preparing new legislation to govern the financial
management of the Province was begun in 1980,
with the goal of introducing a new Financial Administration Act in the Legislature in 1981. Within the
ministry, there were many significant changes reflected in its structure and organization, including
establishment of a Ministry of Finance executive
committee and of similar committee systems in
each of the ministry's five divisions. A ministry information service was also formed to provide increased internal communication and to enhance
communication between the ministry and the public and media.
The advances of 1980 and the projects undertaken
throughout the year have set the pace for a vigorous and exciting 1981 —a year of challenge and
of change.
Deputy Minister
The Annual Report of the Ministry of Finance is
intended as a review of the ministry's activities
during the calendar year 1980. It is not a financif
report; quarterly reports on the finances of trl
Province are published separately throughout tri
fiscal year. A detailed look at the Province's I
nances is also provided in the Budget, the PubM
Accounts, the Estimates, and the Financial am
Economic Review.
The Annual Report provides an overview of the
functions and achievements of the various divisions of the Ministry of Finance during 1980. I
There are five divisions of the ministry, eacf
headed by an Assistant Deputy Minister who re
ports to the Deputy Minister who in turn reports^
the Minister of Finance.
The five divisions are:
• Economics and Policy
• Treasury Board Staff
• Revenue
• Office of the Comptroller General
• Treasury and Administration
Operating outside the divisional structure but re
porting on administrative matters to the Depffl
Minister are the:
• Purchasing Commission
• Provincial Capital Commission
Both the Purchasing Commission and the Provml
cial Capital Commission are responsible to thd
Legislature of British Columbia through the Mffl
ter of Finance.
The Executive Coordinator for the ministry andj
Director of Information Services also report direa
to the Deputy Minister.
hancial Analysis
Iscal Planning and
x Policy Branch
Biomic Analysis and
||ecasting Branch
Nations Branch
The Economics and Policy Division provided a
long and short range strategic perspective on economic, fiscal and financial issues of concern to the
government. It was responsible for preparation of
the Province of British Columbia Budget and related background papers. Throughout the year, the
Economics and Policy Division staff members analysed and forecast provincial economic conditions
and analysed national and international
The Financial Analysis Branch of the division participated during 1980 in the drafting of a discussion
paper on the Financial Administration Act, and
provided support to the Task Force on the Financial
Administration Act, appointed by the Minister of
Finance in November 1980, to receive submissions and to review proposed changes to the draft
The Financial Analysis Branch was also responsible for preparation of the quarterly financial reports
of the government.
The Fiscal Planning and Tax Policy Branch of the
division evaluated the fiscal impact of government
programs and analysed proposals affecting provincial taxation and revenue policy. The branch
monitored and evaluated tax and expenditure relationships with local governments. The Fiscal Planning and Tax Policy Branch also played a major role
in preparation of the provincial budget and related
The Economic Analysis and Forecasting Branch of
the division analysed and compiled general economic intelligence throughout 1980, including national and international conditions and developments affecting the economy and finances of
British Columbia. The branch also coordinated fiscal and economic reviews of submissions to the
provincial Cabinet, and prepared the British Columbia 1980 Financial and Economic Review in
revised format.
The Federal/Provincial Relations Branch of the division provided economic advice to the government on federal/provincial matters during the constitutional meetings involving the senior levels of
government during 1980. The branch also participated in the successful Ministry of Finance presentation to the United States bond rating agencies
which resulted in the upgrading of the Province of
 British Columbia's credit rating from Double A fc
Triple A. The branch also participated in initial prep
arations for renegotiation of the Federal/Provinc&M
Fiscal Arrangements and Established PrograMt
Financing Act, 1977.
jdget Policy and
Hrninistration Branch
laicy Field Branches
Treasury Board Staff functioned throughout 1980
as a support staff to the Treasury Board Committee
of Cabinet. It was responsible for coordinating and
administering the resource allocation process
throughout government and provided advice to
Treasury Board on the best utilization of the government's human and financial resources.
Among the major services provided to government
ministries and agencies by Treasury Board Staff
during 1980 were:
• review of proposed budgets
• assessment of expenditure requests and operating performance
• program evaluation
• assessment of management policies, practices, systems and procedures.
Treasury Board Staff also advised and recommended on the management of government resources and of government structures in a corporate context.
The Budget Policy and Administration Branch
developed budget plans and strategies as requested by Treasury Board, and developed policy
and procedures for zero-b*ase budgeting and for
mid-year budget revisions as well as for financial
reviews of Crown Corporations and agengfes. Ten
additional government ministries or offices were
converted to the zero-base budgeting process for
the 1981/82 fiscal year. The Budget Policy and
Administration Branch also directed compilation of
the annual estimates of government revenue and
expenditure for 1981/82. As well, the branch assisted in implementation of the five-year forecast
system for the 1981/82 budget year, and made a
beginning towards a system of distinct capital
The Policy Field Branches of Treasury Board Staff
provided technical advice to ministries during budget preparation, and analysed and provided advice
on request to Treasury Board both during budget
presentation and on mid-year ministry requests to
alter or add to resource allocations. The branches
tilso ensured that effective accountability measures were in place in all ministry programs
throughout 1980, and ensured that the Social Services and Economic Development Committees of
Cabinet were aware of the financial implications of
proposed government activity and legislation.
 Deregulation Branch
Where necessary, the branches analysed the fj
nancial implications of federal/provincial agreements and their impact on government serviceS
The branches also monitored and analysed thl
financial impact of wage negotiations, in cooperation with the Government Employee RelatioS
The Deregulation Branch reviewed existing proviffl
cial legislation and regulations to ensure that thel
served a useful public purpose. The branch also
identified and initiated action to rectify the
• areas of government control which unnecessarily inhibited economic development
• areas of social service which, through urll
necessary regulations, inhibited the provisieH
of equitable treatment in reasonable time to all
citizens, and
• areas of activity within the government whicffl
inhibited the timely completion of work.
The Deregulation Branch also set up the governs
ment-wide Suggestion Awards Program and administered the program in its initial months of
eal Property Taxation
During 1980, the Revenue Division administered
all taxing statutes that are the responsibility of the
Minister of Finance. These included statutes covering property taxation in rural areas of British Columbia, statutes covering taxation of consumer
goods including fuel and tobacco products, and
statutes covering taxation of personal and corporate income.
The Real Property Taxation Branch levied and administered taxes and special levies on taxable real
property lying outside incorporated municipalities
in British Columbia. This rural area comprises
more than 98 per cent of the land area of the
Province as well as 20 per cent of its net taxable
values and approximately 20 per cent of its
The 1980 rural taxation roll contained 277,765 tax
accounts covering net taxable values of $2.2 billion
under the Taxation (Rural Area) Act and School Act
respectively. In the 1979/80 fiscal year, levies and
collections for rural areas of British Columbia
Provincial property taxes $ 23.1   million
School taxes  151.3   million
Local government taxes    32.0   million
Other taxes 85 million
$207.25 million
The branch administered the Land Tax Deferment
Act under which several categories of property
owner (including handicapped and senior citizens)
are eligible to defer payment of property taxes. In
1980, a total $792,400 was deferred under this
program. By December 31, 1980, a total 1,076 full
deferment agreements and 82 partial deferment
agreements were in effect, representing more than
$3.2 million in deferred property taxes.
The branch participated in two principal areas of
policy formation during 1980: the development of a
formula for payment of annual operating grants,
and the fixing of percentages of actual value for use
in preparation of the 1981 assessment roll.
The Surveyor of Taxes participated in the activities
of the Local Government Committee on Indian
Matters which is studying the various approaches
Afafproviding local government services on Indian
reserve lands.
 Consumer Taxation
Income Taxation
The Consumer Taxation Branch's activities in
eluded the registration of taxpayers and the audfj|
and inspection of taxpayers' records under the f<g
lowing statutes:
• Social Service Tax Act
• Hotel Room Tax Act
• Tobacco Tax Act
• Gasoline Tax Act
• Gasoline (Coloured) Tax Act
• Motive Fuel Use Tax Act
• Horse Racing Tax Act
In 1980, the branch collected a total
$1,020,814,637 in taxation revenue, with the #
lowing source breakdown:
Social Service Tax Act  $701,975,639
Hotel Room Tax Act  14,725,936
Tobacco Tax Act .....'.  71,027,089
Gasoline Tax Act  161,459,74|!
Gasoline (Coloured) Tax Act  33,725,1of I
Motive Fuel Use Tax Act  27,857,1^1
Horse Racing Tax Act  9,269,5||
Fuel Oil Act „ __  774,34%
Atotal of 64,840 taxation collectors were registered
with the branch in 1980, including 60,811 underthe
Social Service Tax Act.
The branch's audit program achieved record tax^
recoveries in 1980:
Number of audits completed  2,721
Average number of audits per auditor  48.2
Total audit assessment recovery  $12,400,162
Average recovery per audit  $        4,55m
Average recovery per auditor  $    219,588
A total of 1,071 collection actions were taken during
1980 by way of writ, judgement or third party
For the locations of the Consumer Taxation Brand
offices, see map page 10.
The Income Taxation Branch assessed and admin
istered taxes under:
• Mining Tax Act
• Logging Tax Act
• Corporation Capital Tax Act
• Insurance Premium Tax Act
• Probate Fee Act
 The branch also administered the provincial payment of federal income tax on behalf of natural gas
producers on income earned between May 6,1974
and December 31,1976 (when the legislation was
As well it administered the Succession Duty Act
and Gift Tax Act in respect of estates of persons
dying and gifts made prior to January 24, 1977
(when the acts were repealed).
Under the Income 7axAcfthe branch audited political donations relating to the tax credits and registered political party signing authorities.
During 1980, the branch collected a total $149
million of taxation revenue.
The Corporation Capital Tax Section was responsible for the assessment and collection of revenue
under the Corporation Capital Tax Act, the audit of
political donations relating to the tax credit under
the Income Tax Act, the registration of signing authorities of political parties, and the audit and approval of payments arising under the British Columbia Payment to Canada of Federal Income Tax on
Behalf of Natural Gas Producers Act.
Revenue collected  $52,000,000
Bad debt write-offs  $     173,000
Returns filed under Corporation
Capital Tax Act.  11,552
Assessments and reassessments
issued  5,384
Increase in tax over amounts filed  $ 3,100,000
Appeals outstanding at end of 1980 22
Political parties for which signing authorities are registered  6
Specific signing authorities registered  100
Returns filed (federal amount claims
office)  72
Payments to Federal Government  $ 6,400,000
The Lolling and Mining Tax Section was responsible for the assessment and collection of tax under
the Logging Tax Act and the Mining Tax Act.
• Dawson Creek
Prince Rupert •
Prince George
• Williams Lake
0 Kamloops
 ^^^^^^^H • Vernon
Campbell River* Penticton
Vancouver # |     ||
Nanaimo •
Victoria •
 Revenue collected  $77,000,000
Bad debt write-offs  $     279,000
Returns filed  1,165
Assessments and reassessments
issued  1,549
Increases in revenue over amounts
filed  $ 2,600,000
Appeals outstanding at end of 1980 12
The Insurance Premium Tax and Fire Services
Section was responsible for the assessment and
collection of tax under the Insurance Premium Tax
Act and for collection of fees under the Fire Services Act.
Revenue collected  $17,000,000
Bad debt write-offs  Nil
Returns filed  570
Assessments and reassessments
issued  271
Increase in revenue over amounts
filed  $ 578,700
Appeals outstanding at end of 1980 Nil
The Succession Duties, Probate Fees and Gift Tax
Section was responsible for the assessment and
collection of duty and tax under the Succession
Duty Act and Gift Tax Act in respect of estates of
persons dying and gifts made prior to midnight,
January 24, 1977 on which date the acts were
This section was also responsible for assessment
and collection of probate fees for estates filed prior
to March 11,1980 and for the issuing of required
releases for all estates filed.
Revenue collected $3,000,000
Bad debts written off and remissions
of tax  Nil
Returns filed  12,099
Assessments and reassessments issued  3,608
Releases issued ~  95,000
Appeals outstanding at end of 1980... 1
Deputy Comptroller
Internal Audit Branch
The Office of the Comptroller General maintainei i
central accounting, reporting and payment sys
terns for the government and provided an internal
auditor function for the independent review of tj_j|
effectiveness and efficiency of financial contra I
systems. This division also produced the two-vSl
ume Public Accounts and verified governmenl
During 1980, under the supervision of the Deprjl
Comptroller General a comprehensive review c
the provincial government's accounting policy wa
carried out, as recommended in the 1979 Report c
the Auditor General. The accounting firm c
Coopers and Lybrand was retained to advise am
assist in this review. The aim was to submitffil
Treasury Board a revised set of accounting pol
icies, in 1981.
The Deputy Comptroller General served as i
member of the task force appointed by the Minisra
of Finance to review the proposed Financial $i\
ministration Act.
Liaison between the Office of the Comptroller Gen
eral and the various government ministries wai
strengthened during 1980 through regular meg'
ings of the Comptrollers Council, which broiffl
together ministry comptrollers and senior officer.'
of the Office of the Comptroller General to discus;
policy, financial systems and controls, and othe
The Internal Audit Branch conducted appraisa™
government financial controls and related organi
zational performance, and reported on the effec
tiveness and efficiency of the financial functiom
government. The branch also audited major fiiM
cial systems under development and audited am
certified claims made under federal/provincia:
cost-sharing agreements.
During 1980, the branch conducted:
Regular audits Ml
Special audits    Jj
Systems development audits SI
Audits of claims made under federal/provincial
cost-sharing agreements W\
* Involving claims totalling $250 million.
Iterations Branch
tantral Accounting
The Operations Branch was responsible for the
payment and control of the personnel costs of government in 1980, which included:
• more than 60,000 employee records
• an average of 43,500 employees paid monthly
• an average monthly payroll of $70 million
• absence management and sickness costs of
$210 million
• employee travel expenses of $15 million
The divison also carried out the payment and control of the non-personnel costs of government in
1980, which included:
• approximately 427,000 invoices per month
• $800 million in cheques issued per month
• 80,000 cheque requisitions per month, with
approximately 4,000 requisitions rejected per
• payments of $53.7 million from the Public Trust
• payments of $25 million from Special Purpose
The Operations Branch also carried out the processing and control of the ministry's automated
financiajjsystems, including:
• the processing of 44,812 cheque requisition
batches with a transaction value of $14,933
• issuance of 3.5 million cheques
• processing of 528 revenue receipt batches with
a transaction value of $42,785 billion
• input/output control and user testing of 35 major and 92fsubordinate accounting systems
The Central Accounting Branch of the division developed a computerized accountable advances
system during 1980 permitting ministries to receive
the necessary data to control their advances and to
significantly reduce the number of outstanding advances. The branch contromd payroll cheque production, and consolidated and remitted payments
for employee benefits and statutory deductions,
ensuring that proper deductions had been taken
from employees' pay cheques.
The branch also provided accounting services and
control for funds held in trust by the Province, controlled and reconciled the various central accounts
of the government, and provided day-to-day general ledger accounting for the government. A new
mini-computer system was installed in the Trust
 Accounts Section in July 1980, which has pernffl
ted software enhancements required by the Corfffl
trailer General and the Public Trustee. The pro
cessing time for trust account transactions vvg
reduced considerably during 1980.
■Stroller's Office
fiancial Operations
The Treasury and Administration Division
performed the functions of provincial treasurer. Included in the tasks carried out by this division were
banking and investment, debt management, issuance of government cheques, as well as providing
the Ministry of Finance with accounting, pay, personnel, data processing and control, and facilities
management services. A broad range of government services were also made available to British
Columbians in 61 communities throughout the
Province by the Government Agencies Branch of
this division (see map page 16).
The Controller's Office of the Ministry of Finance
accounted for all ministry expenditures and coordinated the preparation of the ministry budget estimates. This office received and deposited a!1
provincial revenues, and was responsible for the
maintenance and regulation of all government
bank accounts. In 1980, zero-base budgeting was
introduced in the Ministry of Finance for the preparation of 1981/82 ministry spending estimates. The
Controller's Office provided advice and information
on this process during budget estimates
The Transmission Line (Underground) Act was administered by the Controller's Office. Under this
act, grants were provided to municipalities and
public utilities to encourage the underground installation of power, telephone and other overhead
transmission lines. In 1980, nine projects were approved under the Act, for a total provincial commitment of $614,000.
As a special project, the Controller's Office administered the British Columbia Resources Investment
Corporation (BCRIC) free share distribution program. As a result of a special mail campaign in May
|||lo, the branch was able to distribute more than
200,000 BCRIC shares which had been applied for
in 1979, but not claimed by the original deadline.
The Financial Operations Branch of the division
administered more than $2 billion in short-term
securities and more than $400 million in publicly
traded bonds in 1980. The branch also coordinated
the statistical research for prospectuses and operated more than 300 security accounts. In 1980, this
branch assisted in accessing the public capital
market for the British Columbia Hydro and Power
# Fort Nelson
Chetwynd 0
Mackenzie •
• Fort St. John
D Dawson Creek
Terrace #
Prince Rupert ®
Queen Charlotte City
,•   Houston
> Smithers Fort St. James
Burns Lake •,.     .   ■      -
A      # a Vanderhoof
Fraser Lake
® Prince George
# Quesnel
• Valemount
Bella Coola •
Port Hardy •
0 Williams Lake
100 Mile House*
..       •Clinton # Golden
Ashcroft-     m
Lillooet • ® Kamloops     • Revelstoke
• Salmon Arm
Campbell River #
Port Alberni a
Merritt     ® Vernon   0 Nakusp
Powell River • __., ■
0 # Kelowna
Sechelt ^Squamish
» «   \ •/>     Nelson®
kanVmo  # Vancouver        •
• Kaslo
 Eonnel Branch
,ta Processing
Authority for the first time in more than five years
with a $200 million bond offering in Canada on
December 22. The branch also assisted the Municipal Finance Authority of British Columbia in its
capital funding program by providing mid-term
funds. The Securities Section of the branch completed a computerized accounting and inventory
system, and added improved securities monitoring
The Personnel Branch of the division included ministry organization and manpower planning, job
analysis and classification among its responsibilities. On December 31, 1980 the Ministry of
Finance had 1,233 employee positions, of which
approximately 60 per cent were filled by women
and 40 per cent by men.
Approximately 95 persons were employed in the
ministry during 1980 under special programs
throughout the Province, including programs to
employ handicapped persons, high school and
university students.
During 1980, the branch recruited employees for
410 regular positions and 384 auxiliary positions.
The regular employee vacancies resulted from:
Promotions within the ministry  123
Resignations  112
New positions  74
Promotions or transfers to other ministries  39
Retirements  22
Deaths  3
Other reasons  37
The branch initiated a training program in 1980
which included:
• a three-day management training course for
45 senior ministry officers.
• development of an audiovisual presentation on
the ministry's functions and activities primarily
for new employees of the ministry.
Twelve ministry employees received long-service
awards for service of 25 years or 35 years at Government House in Victoria.
The Data Processing Branch provided data entry
services for all ministries and for several Crown
Corporations in 1980, and managed all computerized systems in the financial area.
 The branch processed approximately 2,000 dat;
processing jobs per month via the DATA 100 re
mote job entry computer facility, with more than 11
million lines printed each month. The data enfsl
section keyed more than four million records pe
month for the Ministry of Finance, for other mini I
tries and for Crown Corporations.
The Systems Management Section of the brand
participated in the recovery of $445,609 from til
federal government which had been overpaid 11
the Province for Unemployment Insurant
Through the Government Agencies Branch Britjsl
Columbians were provided with access in then
communities to a wide range of government serv
ices and programs. Statutory functions performed
by the government agents included those of wate
recorder; provincial collector; gold commission®
marriage commissioner; registrar of births, deaths
and marriages; official administrator; registrar o|
voters; and issuer of Autoplan Insurance and moto
vehicle licences. Government agents also col
lected revenue for the Ministry of Finance and ac
cepted payment of certain accounts such a;
provincial hospital and medical insurance. In 1980
there were government agencies in 61 British Co
lumbia communities, with 381 staff members ir
eight administrative regions. An additional six em
ployees worked in the Victoria headquarters. Dur
ing the year, new agencies were opened at Frase
Lake, Sparwood, Nakusp, Maple Ridge, Squamgr
and Sechelt.
Government agencies processed 1,708,571 general revenue transactions in 1980 with a total value
of $512,529,446. A total of 402,906 Insurance Corporation of British Columbia transactions were
completed with a value of $33,619,443.
The 7rade Licence Act of 1888 was repealednr
1980 and replaced by the Business Licence Act
The new act is to be administered by the govern'
ment agencies; it updates the licence categories
and the fee structure for merchants and tradespeople carrying on business in the non-municipa
areas of the Province.
The government agencies participated in the Brit-i
ish Columbia Resources Investment Corporation
free share distribution program by processing ap-
 peals from persons whose applications for free
shares were rejected by financial institutions.
The mechanization of the agencies' accounting
and informations systems continued in 1980 and
was scheduled for completion in 1981.
The Executive Coordinator assumed responsibi|n|
for liaison with the Ministry of Attorney General™
provision of legal services to the Finance MinifB
and for preparation of new or amended legislatiS
The Coordinator also undertook special projects<
the request of the Deputy Minister.
During 1980, the Information Services Bram
provided information to the public and to the nem
media concerning the Ministry of Finance andffl
financial and economic affairs of the governmen
The branch also was responsible for publication
ministry reports and discussion papers, prepag
news releases and coordinated the ministry's intei
nal communications program, including initiation c
the ministry newsletter The Treasury. MinistrjH
vertising was coordinated by the Information Ser\
ices Branch in 1980.
Assessment Act
Assessment Authority Act
Auditor General Act
Bonding Act
British Columbia Electric Company Limited
Acquisition Act
British Columbia Railway Company Share Capital
Purchase Act, 1972
British Columbia Railway Finance Act
Capital'Commission Act
Commonwealth Trust Matching Financial Assis
tance Act
Corporation Capital Tax Act
Deficit Repayment Act
Educational Institution Capital Finance Act
Esquimau & Nanaimo Railway Belt Tax Act
Financial Control Act
Financial Information Act
Funds Control Act
Gasoline (Coloured) Tax Act
Gasoline Tax Act
Gasoline Tax Act, 1958
Horse Racing Tax Act
Hospital District Finance Act
Hotel Room Tax Act
Income Tax Act
Inflation Control Act
Inscribed Stock Act
Insurance Premium Tax Act
Land Tax Deferment Act
Law Stamp Act
Loan Authorization Cancellation Act
Logging Tax Act
Mining Tax Act
Ministry of Finance Act
Motive Fuel Use Tax Act
Municipal Aid Act
Obsolete Statutes Repeal Act, 1980
Pacific North Coast Native Cooperative Act
Petroleum Sales Act
Power Development Act
Probate Fee Act
Public Service Bonding Act
Purchasing Commission Act
Revenue Act
Social Service Tax Act
Specfal Assistance in the Cost of Education Act
Special Funds Act, 1980
Special Purpose Appropriation Act, 1980
Supply Act—annnual
 System Act
Taxation (Rural Area) Act
Tobacco Tax Act
Toll Removal Act, 1964
Trade Licence Act
Transmission Line (Underground) Act
Unclaimed Money Act
British Columbia Budget, March 1980
British Columbia Medium-Term Economic Outlook
and Fiscal Analysis, March 1980
Financial and Economic Review
Interim Financial Statements for the Ten Months
Ended January 31, 1980
Estimates of Revenue and Expenditure, Fiscal
Year Ending March 31, 1981
Public Accounts, 1978-79 (Vols. 1 and 2)
Discussion Paper: A New Financial Administration
Quarterly Financial Reports, Fiscal Year 1980-81
   ; Printer for British Columbia <
Victoria. 1981


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