The Auditor General Act

The Auditor General Act, C.C.S.M. c. A180 (Assented to July 6, 2001) bilingual version (HTML) Table of Contents Section PART 1 DEFINITIONS 1 Definitions PART 2 AUDITOR GENERAL 2 Auditor General 3 Appointment of Auditor General 4 Term 5 Remuneration 6 Pension and employment status 7 Suspension or removal 8 Deputy Auditor General PART 3 RESPONSIBILITIES OF THE AUDITOR GENERAL 9 Audit of government accounts 10 Annual report to Assembly 11 Special report to Assembly 12 Authority over external auditors 13 Reliance on external auditor's report 14 Audit of operations 15 Audit of recipient of public money 16 Special audit on request 17 Joint audit PART 4 POWERS OF THE AUDITOR GENERAL 18 Access to information 19 Part V of Evidence Act powers 20 Staff in government organizations 21 Security requirements PART 5 GENERAL PROVISIONS 22 Staff 23 Office of the Auditor General 24 Confidentiality 25 Working papers confidential 26 Annual audit of Auditor General's office 27 Estimates 28 Tabling reports in the Assembly 29 Protection from liability 30 Transitional 31 Consequential amendments 32 Repeal 33 C.C.S.M. reference 34 Coming into force HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows: PART 1 DEFINITIONS Definitions 1 In this Act, "department" means a department or branch of the government; (« ministère ») "external auditor" means a professional auditor or firm of professional auditors appointed to audit the financial statements of a government organization; (« vérificateur externe ») "government organization" means a department, government agency, fund or other organization included in the summary financial statements of the government reporting entity referred to in clause 65(1)⁠(b) of The Financial Administration Act ; (« organisme gouvernemental ») "public money" means public money as defined in The Financial Administration Act ; (« fonds publics ») "recipient of public money" means (a) a person, organization or other body (i) that has received, directly or indirectly, a grant, loan or advance from the government or a government organization, (ii) to whom the government or a government organization has transferred property for no consideration or consideration substantially less than its fair market value, or (iii) for whom the government or a government organization has guaranteed the performance of an obligation or given an indemnity, (b) a business entity or organization that has received a tax credit under a Manitoba law, or (c) a business entity or organization that has issued a share, debt obligation or other security, if a person is eligible for a tax credit under a Manitoba law in respect of that acquisition or ownership of the security, but does not include a government organization. (« bénéficiaire de fonds publics ») S.M. 2007, c. 6, s. 100 . PART 2 AUDITOR GENERAL Auditor General 2(1) The Auditor General is an officer of the Assembly. Role 2(2) The Auditor General is to provide the Assembly with independent information, advice and assurance under this Act, but nothing in this Act is to be interpreted as entitling the Auditor General to question the merits of policy objectives of the government. S.M. 2004, c. 42, s. 97 ; S.M. 2022, c. 20, s. 2 . Appointment of Auditor General 3(1) A person shall be appointed as the Auditor General by resolution of the Assembly. Committee recommendation required 3(2) A person may be appointed as Auditor General only if the appointment has been recommended by the Standing Committee of the Assembly on Legislative Affairs. Appointment process 3(3) If at any time the office of Auditor General (a) will become vacant within six months because the term of office is scheduled to expire or the Auditor General has resigned; or (b) has become vacant for any other reason; the President of the Executive Council must, within one month after that time, convene a meeting of the Standing Committee on Legislative Affairs and the Standing Committee must, within six months after that time, consider candidates for the office and make a recommendation to the Assembly. No other public office 3(4) The Auditor General may not be nominated for, be elected as, or sit as a member of the Assembly, and may not hold any other public office or engage in any partisan political activity. S.M. 2004, c. 42, s. 97 ; S.M. 2015, c. 14, s. 1 ; S.M. 2017, c. 26, s. 33 ; S.M. 2022, c. 20, s. 2 . Term 4 The Auditor General is to hold office during good behaviour for a term of 10 years, and may be reappointed for further terms of 10 years each. Remuneration 5(1) Subject to this section, the salary and benefits of the Auditor General are to be determined by the Legislative Assembly Management Commission. No reduction in salary 5(2) The Auditor General's salary must not be reduced except by a resolution of the Assembly carried by a vote of 2/3 of the members voting. S.M. 2022, c. 20, s. 2 . Civil Service Superannuation Act applies 6(1) The Auditor General is an employee within the meaning of The Civil Service Superannuation Act . 6(2) [Repealed] S.M. 2021, c. 11, s. 70 . S.M. 2021, c. 11, s. 70 . Suspension or removal 7(1) The Auditor General may be suspended or removed from office by a resolution of the Assembly carried by a vote of 2/3 of the members voting in the Assembly. Suspension if Assembly not sitting 7(2) If the Assembly is not sitting, the Speaker may, with the prior approval of the Legislative Assembly Management Commission, suspend the Auditor General for cause. Length of suspension 7(3) A suspension under subsection (2) ends no later than 30 sitting days of the Assembly after the suspension came into effect. S.M. 2022, c. 20, s. 2 . Deputy Auditor General 8(1) On the recommendation of the Auditor General and with the prior approval of the Legislative Assembly Management Commission, a Deputy Auditor General may be appointed under section 58 of The Public Service Act . Powers and responsibilities 8(2) If the Auditor General is absent or unable to act or if the office is vacant, the Deputy Auditor General has the powers and responsibilities of the Auditor General. Salary in certain cases 8(3) If the Deputy Auditor General has assumed the Auditor General's responsibilities for an extended period, the Legislative Assembly Management Commission may, by resolution, direct that the Deputy be paid a salary within the same range as the Auditor General's salary. S.M. 2021, c. 11, s. 70 ; S.M. 2022, c. 20, s. 2 . PART 3 RESPONSIBILITIES OF THE AUDITOR GENERAL AUDIT OF ACCOUNTS AND FINANCIAL STATEMENTS Audit of government accounts 9(1) The Auditor General is the auditor of the accounts of the government, including those relating to the Consolidated Fund, and must make any examinations and inquiries that the Auditor General considers necessary to enable the Auditor General to report as required by this Act. Audit of other public money 9(2) The Auditor General is responsible for examining and auditing public money that is not part of the Consolidated Fund, unless an Act provides otherwise. Audit of the Public Accounts 9(3) The Auditor General is responsible for examining and auditing the financial statements included in the Public Accounts under The Financial Administration Act , and any other statements the Minister of Finance presents for audit. Opinion about the Public Accounts 9(4) The Auditor General must express an opinion as to whether the financial statements included in the Public Accounts fairly present information in accordance with the accounting policies of the government stated in the Public Accounts and on a basis consistent with that of the preceding year, and must set out any reservations the Auditor General might have. Report to ministers 9(5) At least once in each year, the Auditor General shall make a report about the examinations and audits conducted under this section to the minister responsible for each government organization concerned and to the Minister of Finance. The Auditor General must allow at least 14 days for those ministers to review and comment on the report before finalizing it for submission to the Assembly under subsection 10(1). Advice to officials 9(6) The Auditor General may advise appropriate officers and employees of matters discovered in conducting examinations and audits under this section. Annual report to Assembly 10(1) No later than December 31 in each year, the Auditor General must report to the Assembly about the examinations and audits conducted under section 9. Content of the report 10(2) The report must indicate anything resulting from the work of the Auditor General that the Auditor General considers should be brought to the Assembly's attention, including, but not limited to, circumstances in which (a) required information was not provided or was not provided within a reasonable time; (b) accounts were not properly kept or public money was not fully accounted for; (c) essential records were not maintained, or the rules and procedures applied were insufficient, to (i) safeguard and control public property, (ii) secure an effective check on the assessment, collection and proper allocation of revenue, or (iii) ensure that expenditures were made only as authorized; (d) public money was expended for purposes other than those for which it was appropriated by the Legislature; (e) financial and administrative provisions of Acts, regulations, policies and directives were not complied with. Report may include recommendations 10(3) The report may include any recommendation the Auditor General wishes to make, and may draw attention to and make recommendations about any audit conducted by an external auditor under section 12. SPECIAL REPORT TO ASSEMBLY Special report to Assembly 11 The Auditor General may make a special report to the Assembly on any matter of pressing importance or urgency that the Auditor General considers should not be deferred until the next annual report under section 10 is presented. AUTHORITY OVER EXTERNAL AUDITORS Scope of an external audit 12(1) When an external auditor is appointed to audit the financial statements of a government organization, the Auditor General may require the external auditor to give the Auditor General a description of the proposed scope of the audit before the audit is begun. The Auditor General may then require changes to be made in the scope of the audit. Further directions 12(2) Before an external auditor issues an audit opinion on the financial statements of a government organization, the Auditor General may require the external auditor to (a) give the Auditor General a copy of the proposed audit opinion, the financial statements, and any recommendations arising out of the audit of the financial statements; and (b) conduct additional examinations relating to the financial statements. Audit working papers 12(3) The Auditor General may require an external auditor to give the Auditor General a copy of the audit working papers. Audit opinion 12(4) As soon as an audit is completed, an external auditor must give the Auditor General a copy of the audit opinion on the financial statements of a government organization and any recommendations arising out of the audit of the financial statements. Reliance on external auditor's report 13 In order to fulfil the responsibilities as the auditor of the government's accounts, the Auditor General may rely on the report of an external auditor of a government organization or of a subsidiary of a government organization. AUDIT OF OPERATIONS Audit of operations 14(1) In carrying out the responsibilities under this Act, the Auditor General may examine and audit the operations of a government organization with regard to any of the following matters: (a) whether financial and administrative provisions of Acts, regulations, policies and directives have been complied with; (b) whether public money has been expended with proper regard for economy and efficiency; (c) whether the Assembly has been provided with appropriate accountability information; (d) whether the form and content of financial information documents is adequate and suitable. Report to ministers 14(2) At least once in each year, the Auditor General shall make a report about the examinations and audits conducted under this section to the minister responsible for each government organization concerned and to the Minister of Finance. The Auditor General must allow at least 14 days for those ministers to review and comment on the report before finalizing it for submission to the Assembly. Report to officials 14(3) The Auditor General may advise appropriate officers and employees of matters discovered in conducting examinations and audits under this section. Report to Assembly 14(4) The Auditor General must report to the Assembly annually on the work carried out under this section, and may bring to the Assembly's attention anything the Auditor General considers necessary, including recommendations. AUDIT OF RECIPIENT OF PUBLIC MONEY Audit of recipient of public money 15(1) The Auditor General may conduct an examination and audit of the operations and accounts of a recipient of public money in respect of public money it received and may require the recipient to prepare and give to the Auditor General the financial statements setting out the details of the disposition of the public money received. Audit of operations 15(1.1) The examination and audit of the operations of the recipient of public money may include the matters listed in subsection 14(1). Effect of commingling public money 15(1.2) If the recipient of public money has commingled the public money it received with any of its other money, the authority of the Auditor General under this section extends to any of the recipient's operations or accounts. No obstruction 15(2) No person shall obstruct or provide false or misleading information to the Auditor General or a person employed under the Auditor General in conducting an examination or audit under this section, or conceal or destroy any records or things relevant to an examination or audit. Offence 15(3) A person who contravenes subsection (2) is guilty of an offence and is liable on summary conviction to a fine of not more than $10,000. Reliance on report of other auditor 15(4) The Auditor General may rely on the report of an auditor appointed by a recipient of public money. S.M. 2020, c. 21, s. 97 . SPECIAL AUDIT ON REQUEST Special audit on request 16(1) When requested to do so by the Lieutenant Governor in Council or the Minister of Finance, or by resolution of the Standing Committee on Public Accounts, the Auditor General may examine and audit the operations and the accounts of a government organization, recipient of public money or other person or entity that in any way receives, pays or accounts for public money. But the Auditor General is not obliged to do so if of the opinion that it would interfere with the primary responsibilities of the Auditor General. Report 16(2) The Auditor General must report the findings of an audit under this section to the person or body that requested the audit and to the minister responsible for any government organization concerned. Report submitted to the Assembly 16(3) The Auditor General may submit a report of an audit under this section to the Assembly if it is in the public interest to do so, but must allow at least 14 days for the minister responsible for the government organization and the Minister of Finance to review and comment on the report before finalizing it for submission to the Assembly. S.M. 2020, c. 21, s. 98 . JOINT AUDIT Joint audit 17 With respect to public money that is spent jointly, the Auditor General may undertake a joint audit with the Auditor General of Canada, an Auditor General or Provincial Auditor of another province or territory, or an auditor of a municipality. PART 4 POWERS OF THE AUDITOR GENERAL Access to records 18(1) Despite any other Act, the Auditor General is entitled to access at all reasonable times to the records of any government organization that are necessary for the purpose of this Act. Access to information 18(2) The Auditor General may require and is entitled to receive any information necessary for the purpose of this Act from (a) any person in the public service or formerly in the public service; (b) any current or former director, officer, employee or agent of a government organization or of a recipient of public money; or (c) any other person, organization or other body that the Auditor General believes on reasonable grounds may have information relevant to an examination or audit under this Act. No access to Cabinet confidences 18(3) Despite subsections (1) and (2), the Auditor General shall not have access to information described in subsection 19(1) of The Freedom of Information and Protection of Privacy Act , except in the circumstances mentioned in subsection 19(2) of that Act. Part V of Evidence Act powers 19 The Auditor General or the Auditor General's delegate may examine any person on oath on any matter that the Auditor General considers relevant to an examination and audit under this Act, and for that purpose the Auditor General or delegate has the powers of a commissioner appointed under Part V of The Manitoba Evidence Act . Staff in government organizations 20 To carry out responsibilities under this Act more effectively, the Auditor General may place a person or persons employed under the Auditor General in any government organization, and the organization must provide the necessary office accommodation. Security requirements 21 The Auditor General must ensure that every person employed under the Auditor General who is to examine records of a government organization complies with any security requirements applicable to persons employed in that organization. PART 5 GENERAL PROVISIONS STAFF AND OFFICE OF THE AUDITOR GENERAL Staff 22(1) Officers and employees necessary to enable the Auditor General to perform the Auditor General's duties must be appointed under section 58 of The Public Service Act . Civil Service Superannuation Act applies 22(2) Officers and employees of the Auditor General, including the Deputy Auditor General, are employees within the meaning of The Civil Service Superannuation Act . S.M. 2021, c. 11, s. 70 . Office of the Auditor General 23 The Auditor General is responsible for the internal operations of the office and for the persons employed under the Auditor General. For those purposes, the Auditor General may (a) establish office policies and procedures consistent with practices followed by the government; (b) charge fees for services provided by the office on a basis approved by the Lieutenant Governor in Council; (c) delegate to any person employed under the Auditor General any responsibility or power that the Auditor General has under this Act, other than the responsibility to report to the Assembly; (d) maintain an independent bank account; and (e) contract for professional services. CONFIDENTIALITY Confidentiality 24(1) The Auditor General and everyone employed under the Auditor General shall preserve secrecy concerning all matters that come to their knowledge in the course of their work under this Act, and shall not communicate those matters to any person unless required to do so in connection with the proper administration of this Act or a proceeding under this Act, or in a court of law. Exception 24(2) Nothing in subsection (1) limits the Auditor General's right to report under this Act on the conclusions of an examination or audit. Working papers confidential 25 The working papers relating to an examination or audit by the Auditor General or a person employed under the Auditor General are confidential and must not to be laid before the Assembly or any committee of the Assembly. ANNUAL REPORT OF AUDITOR GENERAL'S OFFICE Annual audit of Auditor General's office 26(1) Each year, an auditor whose appointment is approved by the Legislative Assembly Management Commission must examine the accounts of the office of the Auditor General and prepare a report. The Commission may also direct the auditor to conduct an audit respecting any of the matters listed in subsection 14(1). Annual report 26(2) Before August 1 each year, the Auditor General must report to the Assembly on the operations of the office. The report must include (a) information on the performance of the office; and (b) the report on the annual audit under subsection (1). ESTIMATES Estimates 27(1) The Auditor General shall present annually to the Legislative Assembly Management Commission estimates of the amount of money that will be required for the purpose of this Act. Special report 27(2) The Auditor General may make a special report to the Assembly if the Auditor General thinks that the amount of money provided in the estimates submitted to the Legislature is inadequate. Money 27(3) The money required for the purpose of this Act is to be paid out of the Consolidated Fund from money authorized by an Act of the Legislature. Unexpended money to be paid into Consolidated Fund 27(4) All money which has been authorized by an Act of the Legislature to be paid and applied for the purposes of this Act that remains unexpended at the end of the fiscal year must be paid to the Minister of Finance and becomes part of the Consolidated Fund. TABLING REPORTS IN THE ASSEMBLY Tabling reports in the Assembly 28(1) When making a report to the Assembly under this Act, the Auditor General must submit the report to the Speaker. The Speaker must lay a copy of it before the Assembly within 15 days after receiving it if the Assembly is sitting or, if it is not, within 15 days after the beginning of the next sitting. Distribution to members of the Assembly 28(2) On receiving a report under this Act, the Speaker must direct that copies be sent to the members of the Assembly. Referral to Public Accounts Committee 28(3) A report to the Assembly under this Act stands referred to the Standing Committee on Public Accounts. PROTECTION FROM LIABILITY Protection from liability 29 No proceeding may be instituted against the Auditor General, the Deputy Auditor General, or any person employed under the Auditor General, (a) for any act done in good faith in the performance or intended performance of a duty or in the exercise or intended exercise of a power under this or any other Act or regulation; or (b) for any neglect or default in the performance or intended performance or in the exercise or intended exercise in good faith of a duty or power described in clause (a). TRANSITIONAL, CONSEQUENTIAL, REPEAL AND COMING INTO FORCE Transitional 30 The Provincial Auditor appointed under The Provincial Auditor's Act continues in office as the Auditor General under this Act as if appointed under this Act for a term that expires on the day the appointment under The Provincial Auditor's Act would expire. 31 NOTE: The Schedule referred to in this section contained consequential amendments to other Acts that are now included in those Acts. Repeal 32 The Provincial Auditor's Act , R.S.M. 1987, c. P145, is repealed. C.C.S.M. reference 33 This Act may be referred to as chapter A180 of the Continuing Consolidation of the Statutes of Manitoba . Coming into force 34 This Act comes into force on a day fixed by proclamation. NOTE: S.M. 2001, c. 39 came into force by proclamation on May 1, 2002.