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Who we serve

The Auditor General serves the Legislative Assembly, and in turn, all Manitobans. 

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Public Accounts Committee

The Public Accounts Committee (PAC) is an all-party Standing Committee of the Legislature. Its primary role is to examine the financial administration of public assets and the spending of public funds.

All reports issued by the Auditor General are tabled in the Legislature by the Speaker and are referred to the PAC. PAC calls witnesses to attend committee meetings. During committee meetings, PAC considers the audit reports and questions witnesses

Role and responsibilities

Chapter 10 of the Rule Book – Legislative Assembly of Manitoba, Procedural Guidelines for the Standing Committee on Public Accounts, references the role and responsibilities of the Auditor General in relation to the PAC as follows:

  • Section 114 – “The Auditor General should be in attendance at all Public Accounts Committee meetings to provide advice and opinions and answer questions on matters of accounting, administration and reports issued by the Auditor General, except where the Committee feels the circumstances do not require such attendance.”

  • Section 118 – “The Auditor General shall at the discretion of the Committee, attend all meetings of the Committee that are held in camera.”

In addition to attending and preparing for PAC meetings, the Committee can impact Office operations by requesting the Auditor General conduct specific reviews or tasks:

  • Section 121 – “The Public Accounts Committee may request the Auditor General to perform specific reviews or tasks.”

  • Section 122 – “Requests to the Auditor General for reviews or special tasks shall be passed as a motion by the whole Committee and terms of reference should be provided to the Auditor General in writing.”

Implementation of recommendations

An effective PAC can play a significant role in making sure we have the desired positive impact on the performance of public sector organizations. This is because government departments and Crown organizations are accountable to the PAC for the implementation of recommendations issued by our office.

The PAC can, through its follow up of the implementation status of recommendations, ensure departments do what is needed to properly address the risks underlying each of our recommendations. To assist the PAC in this key role, we report on the implementation status of our recommendations.

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