VANOC goes on, long after its own closing ceremony 

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When further questioned about the two-year gap in public accounting, Smith-Valade explained in a follow up email:

"In fact, the vast majority of not-for-profits do not report publicly, largely because there is no public interest and there is no such obligation for not-for-profits to report publicly. They report to their Boards and to their members and VANOC is doing this."

The two Whistler representatives on the 20-member board were former municipal Chief Administrative Office Jim Godfrey and Tourism Whistler's president and CEO Barrett Fisher. Other board members include Ken Dobell, Rick Turner and Rusty Goepel, all representing the province, Chief Gibby Jacob, representing Squamish and Lil'wat First Nations and Penny Ballam, of the city of Vancouver.

In the final report at the end of 2010, with the Games complete and the majority of risks resolved, it states:

"VANOC is entering the final months of its dissolution phase."

Two years later, and still not yet dissolved, Smith-Valade explained:

"Most organizing committees exist for several years after the Games. While our goal was to wrap up as quickly as possible, the resolution of a few matters has taken longer but the timeframe is still well within the norm for an organising (sic) committee. A legal entity such as VANOC cannot simply go away on its own volition. It must ensure that all of its affairs are properly closed off. Sometimes the resolution of matters depends on matters outside of the control of the organization and that is the case here. That statement would have been made with the intention of dissolving as soon as possible and that is still the goal, while still being responsible to wrapping up outstanding issues responsibly."

Smith-Valade said there are "very few" legal matters outstanding at this point.

"They are in the process of being resolved," she said.

Just this week the owner of Mario's Gelati, a Vancouver ice cream shop, settled out of court with VANOC. The lawsuit, against VANOC, the city and the federal and provincial governments, sought more than $2.5 million for lost business due to construction of the athletes' village near the shop. Details on the settlement are guarded by a confidentiality agreement.

Pemberton-based Coast Range Heli-skiing also launched a lawsuit against VANOC, the Vancouver 2010 Integrated Security Unit, and the federal and provincial governments for private nuisance. Coast Range claimed it laid off staff and closed for business in the winter of 2010 because temporary Olympic security measures made it impossible to do business. The status of that lawsuit is not clear at this point.

The lawsuit said VANOC was compensating Whistler Blackcomb, among others, for lost business and should do the same for Coast Range.

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