The Auditor General of British Columbia is an independent Officer of the Legislature of British Columbia, responsible for conducting audits of the government reporting entity (GRE) which consists of ministries, Crown corporations, and other government organizations such as universities, colleges, school districts, health authorities, and similar organizations that are controlled by or accountable to the provincial government. Independence is a vital safeguard for fulfilling the Auditor General's responsibilities objectively and fairly based solely on the evidence found while conducting proper audit procedures. For this reason, the Auditor General reports directly to the Legislative Assembly and not the government of the day.