This special report explains the issues that are the basis for the Auditor General’s qualified audit opinion of the March 31, 2019 summary financial statements of the province.

Auditor General Norm Ricard has included two qualifications in his audit opinion of Manitoba’s 2018/19 summary financial statements.

The first qualification is the exclusion of the financial results for the Workers Compensation Board (WCB) in the summary financial statements. Not including the WCB in the summary financial statements understated assets by $672 million and overstated the deficit by $53 million.

The second qualification is for not properly accounting for two newly created trusts of $490 million of the Manitoba Agricultural Service Corporation. Not recording the trusts in the summary financial statements understated assets by $490 million and overstated the deficit by $225 million.

This is the second year in a row the Auditor General has qualified his audit opinion.

Published: September 2019

Sector: Government Operations

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