The Public Accounts are one of the major accountability documents of the provincial government. They demonstrate accountability to the citizens of British Columbia by providing actual audited financial statements and other information in a consistent, timely and understandable format. They allow the reader to see how government's operating results compare to its fiscal plan as well as report on the financial state of the province in terms of its assets, liabilities and net debt. The main focus of the Public Accounts is the Summary Financial Statements that represent the consolidated financial results, and financial position, for all those organizations that make up the government reporting entity. Supplementary information is also provided through the Consolidated Revenue Fund Extracts that compares actual to planned spending on an appropriation basis, which represents another significant accountability of ministries back to the Legislative Assembly.