Jon Singleton (accountant)
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Jon Singleton (accountant)
Jon Singleton is a public servant in Manitoba, Canada. He is best known for his high-profile tenure as Auditor General of Manitoba from 1996 to 2006. Singleton holds a Bachelor of Science degree from the University of Manitoba. He became a chartered accountant in 1976, and a certified information systems auditor in 1982. Before being appointed as Auditor General, he was vice-president (finance) for the provincial Crown Corporations Council. As Auditor General, Singleton frequently criticized the accounting practices of the provincial governments of Gary Filmon and Gary Doer. He argued that both the Filmon and Doer governments used questionable accounting to present the province as having a surplus Surplus may refer to: * Economic surplus, one of various supplementary values * Excess supply, a situation in which the quantity of a good or service supplied is more than the quantity demanded, and the price is above the equilibrium level determ ... budget. In response to ...
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Public Servant
The civil service is a collective term for a sector of government composed mainly of career civil servants hired on professional merit rather than appointed or elected, whose institutional tenure typically survives transitions of political leadership. A civil servant, also known as a public servant, is a person employed in the public sector by a government department or agency for public sector undertakings. Civil servants work for central and state governments, and answer to the government, not a political party. The extent of civil servants of a state as part of the "civil service" varies from country to country. In the United Kingdom (UK), for instance, only Crown (national government) employees are referred to as "civil servants" whereas employees of local authorities (counties, cities and similar administrations) are generally referred to as "local government civil service officers", who are considered public servants but not civil servants. Thus, in the UK, a civil servant is ...
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Manitoba
Manitoba ( ) is a Provinces and territories of Canada, province of Canada at the Centre of Canada, longitudinal centre of the country. It is Canada's Population of Canada by province and territory, fifth-most populous province, with a population of 1,342,153 as of 2021, of widely varied landscape, from arctic tundra and the Hudson Bay coastline in the Northern Region, Manitoba, north to dense Boreal forest of Canada, boreal forest, large freshwater List of lakes of Manitoba, lakes, and prairie grassland in the central and Southern Manitoba, southern regions. Indigenous peoples in Canada, Indigenous peoples have inhabited what is now Manitoba for thousands of years. In the early 17th century, British and French North American fur trade, fur traders began arriving in the area and establishing settlements. The Kingdom of England secured control of the region in 1673 and created a territory named Rupert's Land, which was placed under the administration of the Hudson's Bay Company. Rupe ...
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Auditor General Of Manitoba
The Office of the Auditor General Manitoba—known as the Audit Office (1876–1916), Office of the Comptroller-General (1916–69), and Office of the Provincial Auditor (1969–2001)—is an independent office of the Legislative Assembly of Manitoba whose stated purpose is to assist Members of the Legislative Assembly with matters such as accountability and the performance of government. Leading the Office, as per ''The Auditor General Act'', is the Auditor General of Manitoba, an officer of the Legislative Assembly who provides comprehensive control over the accounts created by the provincial government. Appointed by the presiding Lieutenant Governor for a 10-year term, the Auditor General can only be removed by a vote of two-thirds of the Assembly. The Auditor General is authorized to conduct and report on financial statement audits and project audits.
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Bachelor Of Science
A Bachelor of Science (BS, BSc, SB, or ScB; from the Latin ') is a bachelor's degree awarded for programs that generally last three to five years. The first university to admit a student to the degree of Bachelor of Science was the University of London in 1860. In the United States, the Lawrence Scientific School first conferred the degree in 1851, followed by the University of Michigan in 1855. Nathaniel Southgate Shaler, who was Harvard's Dean of Sciences, wrote in a private letter that "the degree of Bachelor of Science came to be introduced into our system through the influence of Louis Agassiz, who had much to do in shaping the plans of this School." Whether Bachelor of Science or Bachelor of Arts degrees are awarded in particular subjects varies between universities. For example, an economics student may graduate as a Bachelor of Arts in one university but as a Bachelor of Science in another, and occasionally, both options are offered. Some universities follow the Oxford a ...
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University Of Manitoba
The University of Manitoba (U of M, UManitoba, or UM) is a Canadian public research university in the province of Manitoba.''University of Manitoba Act'', C.C.S.M. c. U60.
Retrieved on July 15, 2008
Founded in 1877, it is the first of . Both by total student enrolment and campus area, the U of M is the largest university in the province of Manitoba and the 17th-largest in all of Canada. Its main campus is located in the

Gary Filmon
Gary Albert Filmon (born August 24, 1942) is Canadian politician from Manitoba. He was the leader of the Progressive Conservative Party of Manitoba from 1983 to 2000, and served as the 19th premier of Manitoba from 1988 to 1999. Political career Early life and municipal career Filmon was born in Winnipeg, Manitoba to working class parents, and is of Romanian and Polish-Ukrainian background. His Romanian father anglicized the family name from Filimon to Filmon when he emigrated westward to Canada. Filmon was educated at the University of Manitoba and subsequently worked as a civil engineer. In 1963, he married Janice Wainwright. He entered public life in 1975, being elected to the Winnipeg City Council; for the next four years, Filmon was a member of Winnipeg's Independent Citizens' Election Committee, an unofficial alliance of centre-right Liberal and Progressive Conservative interests in the city. Provincial politics In 1979, Filmon won a by-election to the Legislative Ass ...
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Gary Doer
Gary Albert Doer (born 31 March 1948) is a former Canadian politician and diplomat from Winnipeg, Manitoba, Canada. He served as Canada's ambassador to the United States from 19 October 2009, to 3 March 2016. Doer previously served as the 20th premier of Manitoba from 1999 to 2009, leading a New Democratic Party government. Since the end of his term as envoy to Washington, Doer has taken up a position as senior business advisor with the global law firm Dentons and has been retained by the government of Alberta to lobby the Trump administration on the softwood lumber dispute. Doer is a member of the Inter-American Dialogue. Early life and career Gary Doer was born to a middle class family in Winnipeg, Manitoba. His background is German and Welsh. He graduated from St. Paul's High School and went on to study political science and sociology at the University of Manitoba for one year where he was a member of Tau Kappa Epsilon fraternity, but left to become a corrections officer ...
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Economic Surplus
In mainstream economics, economic surplus, also known as total welfare or total social welfare or Marshallian surplus (after Alfred Marshall), is either of two related quantities: * Consumer surplus, or consumers' surplus, is the monetary gain obtained by consumers because they are able to purchase a product for a price that is less than the highest price that they would be willing to pay. * Producer surplus, or producers' surplus, is the amount that producers benefit by selling at a market price that is higher than the least that they would be willing to sell for; this is roughly equal to profit (since producers are not normally willing to sell at a loss and are normally indifferent to selling at a break-even price). Overview In the mid-19th century, engineer Jules Dupuit first propounded the concept of economic surplus, but it was the economist Alfred Marshall who gave the concept its fame in the field of economics. On a standard supply and demand diagram, consumer sur ...
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Generally Accepted Accounting Principles
Publicly traded companies typically are subject to rigorous standards. Small and midsized businesses often follow more simplified standards, plus any specific disclosures required by their specific lenders and shareholders. Some firms operate on the cash method of accounting which can often be simple and straight forward. Larger firms most often operate on an accrual basis. Accrual basis is one of the fundamental accounting assumptions and if it is followed by the company while preparing the Financial statements then no further disclosure is required. Accounting standards prescribe in considerable detail what accruals must be made, how the financial statements are to be presented, and what additional disclosures are required. Some important elements that accounting standards cover include: identifying the exact entity which is reporting, discussing any "going concern" questions, specifying monetary units, and reporting time frames. Limitations The notable limitations of accounting ...
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Crocus Investment Fund
The Crocus Investment Fund was a Manitoba-based Canadian Labour Sponsored Venture Capital Corporation. In its first four years after incorporation, the fund raised $50 million. In 2005, it was placed in receivership following investigations by Manitoba Securities Commission and the Manitoba's Auditor General. Background Labour sponsored funds offered federal and provincial tax credits to investors and were mandated to invest the majority of their investment assets in small and medium-sized businesses in the province in which they were created. The Crocus Investment Fund was modeled after the Quebec Solidarity Fund and created by an act of the Manitoba Legislature in 1991. The original legislation required 60% of fund assets to be invested in qualified Manitoba businesses and 15% to be invested in qualified reserves. The Crocus Fund had a special mandate to promote employee ownership and employee participation in corporate governance and management. Early years In the early ye ...
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Living People
Related categories * :Year of birth missing (living people) / :Year of birth unknown * :Date of birth missing (living people) / :Date of birth unknown * :Place of birth missing (living people) / :Place of birth unknown * :Year of death missing / :Year of death unknown * :Date of death missing / :Date of death unknown * :Place of death missing / :Place of death unknown * :Missing middle or first names See also * :Dead people * :Template:L, which generates this category or death years, and birth year and sort keys. : {{DEFAULTSORT:Living people 21st-century people People by status ...
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