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The Provincial Auditor's Act
This is an unofficial archived version of The Provincial Auditor's Act
as enacted by SM 1987-88, c. 9 on July 17, 1987.
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R.S.M. 1987, c. P145

The Provincial Auditor's Act

HER MAJESTY, by and with the advice and consent of the Legislative Assembly of Manitoba, enacts as follows:

Definitions.

1

In this Act

"agency of the government" means any board, commission, association, or other body of persons, whether incorporated or unincorporated, all the members of which, or all the members of the board of management or board of directors of which

(a) are appointed by an Act of the Legislature or by order of the Lieutenant Governor in Council, or

(b) if not so appointed, in the discharge of their duties are public officers or servants of the Crown, or for the proper discharge of their duties are, directly or indirectly, responsible to the Crown; ("organisme gouvernemental")

"department" means a department or branch of the executive government of the province; ("ministère")

"public moneys" includes all revenue and moneys arising from whatever source belonging or payable to the government; ("deniers publics")

"qualified auditor" means a professional auditor or a firm of professional auditors; ("vérificateur qualifié")

"recipient of public moneys" means a corporation, association, board, commission, society or person to which or to whom a grant or advance of public moneys may be or is made, or the borrowing of which or of whom may be or are guaranteed by the Crown under any Act, but does not include an agency of the government. ("bénéficiaire de deniers publics")

Appointment of Provincial Auditor.

2

The Lieutenant Governor in Council shall appoint a Provincial Auditor for the Province of Manitoba.

Salary.

3(1)

The Provincial Auditor shall be paid a salary within the range of salaries paid to senior deputy ministers in the civil service and is entitled to the privileges and perquisites of the office of a senior deputy minister.

Reduction of salary.

3(2)

The salary of the Provincial Auditor shall not be reduced except on resolution of the assembly.

Term of office.

4(1)

The Provincial Auditor shall hold office during good behaviour for a term of 10 years and may be appointed for further terms of 10 years each but the Provincial Auditor shall be retired from office in accordance with the provisions of The Civil Service Superannuation Act.

Removal or suspension.

4(2)

The Lieutenant Governor in Council, on a resolution of the assembly, carried by a vote of two-thirds of the members of the assembly voting thereon, may remove the Provincial Auditor from office or suspend him.

Suspension when Legislature not in session.

4(3)

Upon written advice of the majority of a committee consisting of the President of the Executive Council and the recognized leaders of the members belonging to the several political parties in opposition, the Lieutenant Governor in Council may, at any time the Legislature is not in session, suspend the Provincial Auditor for cause; but the suspension shall not continue in force beyond the end of the next ensuing session of the Legislature.

Definition of "political party".

4(4)

For the purposes of subsection (3), "political party" has the meaning assigned to it under The Elections Act.

Assistant Provincial Auditor.

5(1)

The Lieutenant Governor in Council, upon the recommendation of the Provincial Auditor, may appoint an Assistant Provincial Auditor who, in the absence of the Provincial Auditor because of illness or other cause, or in the case of a vacancy in the office, shall have the powers and perform the duties of the Provincial Auditor.

Employment of staff.

5(2)

Subject to subsection 6(4), such officers and employees as are necessary to enable the Provincial Auditor to perform his duties shall be appointed in accordance with The Civil Service Act.

Contract for professional services.

5(3)

The Provincial Auditor may contract for professional services.

Application of Civil Service Superannuation

6(1)

The Provincial Auditor, and all persons employed under him, are employees within the meaning of The Civil Service Superannuation Act.

Provincial Auditor not under Civil Service Act.

6(2)

The Provincial Auditor is not subject to The Civil Service Act, except sections 42 to 44 thereof which apply to him.

Employees under Provincial Auditor.

6(3)

Subject to subsection (4), The Civil Service Act applies to persons employed under the Provincial Auditor.

Conflict with Civil Service Act.

6(4)

Where any provision of The Civil Service Act or the regulations made thereunder conflicts with or is repugnant to any order, rule or regulation made under this Act that relates to or affects persons employed under The Provincial Auditor or to their supervision or control, the order, rule or regulation made under this Act prevails.

Supervision.

7(1)

The Provincial Auditor shall supervise and be responsible for all matters relating to the conduct of the internal business of his office and of persons employed under him and may make orders, rules and regulations with respect thereto.

Suspension of employees.

7(2)

The Provincial Auditor may suspend from duty any person employed under him.

Delegation of authority.

7(3)

The Provincial Auditor may delegate to any person employed under him any duty, act or function that by this Act he is required to do other than the reporting to the assembly or to the Lieutenant Governor in Council.

Costs payable from Consolidated Fund.

7(4)

The salary of the Provincial Auditor and the costs of carrying on the business of his office and performing his duties shall be paid from the Consolidated Fund with moneys authorized under an Act of the Legislature to be so paid and applied.

Powers of Provincial Auditor.

8(1)

Notwithstanding anything in any other Act of the Legislature, the Provincial Auditor has free access at all convenient times to all files, documents and other records relating to the accounts of every department, and he may require and receive from members of the public service information, reports and explanations that he deems necessary for the proper performance of his duties.

Stationing of staff.

8(2)

The Provincial Auditor may station in any department any person employed under him to enable him more effectively to carry out his duties: and the department shall provide the necessary office accommodation for any person so stationed.

Security requirements.

8(3)

The Provincial Auditor shall require every person employed under him who is to examine the accounts of a department under this Act to comply with any security requirements applicable to persons employed in that department.

Examination under oath.

9

The Provincial Auditor, or his representative instructed by him in writing, may examine any person on oath touching any matter which by this Act he is required to check, examine, audit, or control; and for the purposes of the examination the Provincial Auditor, or his representative, has all the powers and protection of a commissioner appointed under Part V of The Manitoba Evidence Act.

Audit of payments.

10(1)

Without limiting or restricting the responsibility of any minister, deputy minister, departmental officer or other person charged with the administration of public moneys, the Provincial Auditor shall examine on behalf of the assembly all accounts of expenditure of public moneys out of the Consolidated Fund, whether held in trust or otherwise.

Accounts in accord with grants.

10(2)

The Provincial Auditor shall satisfy himself that every account requisitioned for payment is in accordance with the terms and conditions of the grant to which the account relates.

Departmental certification.

10(3)

The Provincial Auditor shall satisfy himself that every account has been examined and certified correct by the department concerned.

Certificate of legislative authority.

11(1)

Except as provided in subsections (2), (3) and (4), no payment of public money shall be made without the certificate of the Provincial Auditor that there is legislative authority for the payment.

Opinion of Attorney-General.

11(2)

Where the Provincial Auditor has reported to the member of the Executive Council charged with the administration of The Financial Administration Act that there is no legislative authority for a payment from the Consolidated Fund, if the Attorney-General, or his deputy, gives a written opinion that there is legislative authority for the payment, citing the authority, the payment shall be made.

Reference on refusal to certify.

11(3)

Where, in the course of pre-audit, the Provincial Auditor refuses for any reason other than lack of legislative authority to pass a requisition for payment, the minister of the department requisitioning the payment may, upon notice to the Provincial Auditor, refer the matter to the member of the Executive Council charged with the administration of The Financial Administration Act; and thereupon the minister of the department shall submit all correspondence in the matter, together with a memorandum setting out

(a) the legislative authority under which he considers the expenditure may be made;

(b) the objections taken by the Provincial Auditor; and

(c) any answer to those objections;

to the member of the Executive Council charged with the administration of The Financial Administration Act who may, in his discretion, make the payment.

Where pre-audit not practical.

11(4)

Where a pre-audit of accounts by the Provincial Auditor before payments are made is not practical, the member of the Executive Council charged with the administration of The Financial Administration Act, by arrangement with the Provincial Auditor, may direct that payments be made without pre-audit and section 10 does not apply to any account that may be paid without preaudit.

Examination of accounts.

12(1)

The Provincial Auditor is the auditor of the accounts of the government including those relating to the Consolidated Fund and as such shall make all examinations and inquiries he considers necessary to enable him to report as required by this Act.

Audit of other public moneys.

12(2)

Unless some other provision is made pursuant to a statute in that behalf, the Provincial Auditor is responsible for the examination, checking and auditing, of the receipt and payment of public moneys that are not part of the Consolidated Fund.

Report to ministers.

12(3)

The Provincial Auditor shall make a report at least once each year upon each examination and audit performed under subsections (1) and (2), or either of them, to the minister of the department concerned and to the member of the Executive Council charged with the administration of The Financial Administration Act.

Report to officials.

12(4)

The Provincial Auditor may advise appropriate officers and employees of matters discovered in his examinations and inquiries made under this section.

Report to assembly.

13(1)

The Provincial Auditor shall report annually to the assembly

(a) on the work of his office; and

(b) on whether, in carrying on the work of his office, he received all the information and explanations he required.

Content of report.

13(2)

Each report of the Provincial Auditor under subsection (1) shall call attention to anything that he considers to be of significance and of a nature that should be brought to the attention of the assembly, including any cases in which he has observed

(a) that accounts have not been faithfully and properly maintained or public moneys which are required by law to be fully accounted for and paid into the Consolidated Fund have not been so accounted for and paid;

(b) that essential records have not been maintained or that the rules and procedures applied have been insufficient

(i) to safeguard and control public property, or

(ii) to secure an effective check on the assessment, collection and proper allocation of the revenue, or

(iii) to ensure that expenditures have been made only as authorized;

(c) that public moneys have been expended other than for purposes for which it was appropriated by the Legislature.

Submission of report.

13(3)

The report of the Provincial Auditor shall, on or before December 31 next after the close of the fiscal year for which it was made, be delivered to the Lieutenant Governor in Council to be laid before the assembly if it is then in session, or, if the assembly is not then in session, within 15 days after the commencement of the next ensuing session.

Distribution of report to members of assembly.

13(4)

The Lieutenant Governor in Council, upon receiving the report of the Provincial Auditor, shall direct that copies of the report be sent to the members of the assembly.

Special report to assembly.

13(5)

The Provincial Auditor may make a special report to the assembly on any matter of pressing importance or urgency that, in his opinion, should not be deferred until the presentation of his annual report and each special report made under this subsection shall be delivered to the Speaker of the assembly who shall lay it before the assembly forthwith upon the receipt thereof and where the assembly is not in session when he receives the special report the Speaker shall forward copies thereof to the members of the assembly.

Report on government statements.

14

The Provincial Auditor shall examine the several financial statements required to be included in the Public Accounts under The Financial Administration Act, and any other statements which the member of the Executive Council charged with the administration of The Financial Administration Act may present for audit, and shall express his opinion as to whether they fairly present information in accordance with accounting policies of the government stated in the Public Accounts and on a basis consistent with that of the preceding year together with any reservations he may have with respect thereto.

Special audits.

15(1)

Notwithstanding any other provision of this Act, the Lieutenant Governor in Council or the member of the Executive Council charged with the administration of The Financial Administration Act may, at any time, direct the Provincial Auditor to make an examination and audit of the accounts of any person, institution, branch, commission, board, department or agency of the government, in any way receiving, paying, or accounting for, public moneys and report thereon to him, and the Provincial Auditor shall forthwith make the examination, audit and report as directed, if in his opinion the making of the examination, audit and report does not interfere with his primary responsibilities.

Outside auditor employed for special audits.

15(2)

Where the Provincial Auditor is of the opinion that an examination and audit which he has been directed to make under subsection (1) interferes with his primary responsibilities, the member of the Executive Council charged with the administration of The Financial Administration Act may employ someone to make the examination and audit directed.

Payments for special audits.

16(1)

Where under this Act or any other Act of the Legislature, the Provincial Auditor is, or may be required, or a person is employed under subsection 15(2), to examine or audit or inquire into the accounts of any association, person, institution, branch, commission, board, department or agency of the government, the Lieutenant Governor in Council may direct that the cost of the examination and audit or inquiry be paid from the Consolidated Fund or by that association, person, institution, branch, commission, board, department or agency of the government or partly from the Consolidated Fund and partly by the association, person, institution, branch, commission, board, department or agency of the government, and the association, person, institution, branch, commission, board, department or agency of the government shall make payment as directed.

Determination of costs.

16(2)

The Lieutenant Governor in Council may

(a) determine the cost of any examination and audit or inquiry to which reference is made in subsection (1) and which is made by the Provincial Auditor; or

(b) may prescribe a general tariff for costs applicable in respect of all examinations and audits or inquiries to which reference is made in subsection (1) and which are made by the Provincial Auditor.

Reliance on report of other auditors.

17(1)

Notwithstanding subsections (2), (3) and (4), in order to fulfil his responsibilities as the auditor of the accounts of the government, the Provincial Auditor may rely on the report of the duly appointed auditor of any agency of the government or of any subsidiary of an agency of the government or of any recipient of public moneys.

Provincial Auditor may request information.

17(2)

The Provincial Auditor may request an agency of the government to obtain and furnish to him such information and explanations from its present or former directors, officers, employees, agents and auditors or those of any of its subsidiaries as are, in the opinion of the Provincial Auditor, necessary to enable him to fulfil his responsibilities as auditor of the accounts of the government.

Direction from L. G. in C.

17(3)

If, in the opinion of the Provincial Auditor, an agency of the government, in response to a request made under subsection (2), fails to provide any or sufficient information or explanations, he may so advise the Lieutenant Governor in Council who may thereupon direct the officers of the corporation to furnish the Provincial Auditor with such information and explanations and to give him access to those records, documents, books, accounts and vouchers of the agency of the government, or any of its subsidiaries, access to which is, in the opinion of the Provincial Auditor, necessary for him to fulfil his responsibilities as auditor of the accounts of the government and the agency of the government, or its subsidiary, shall comply with the direction.

Inspection audit.

17(4)

The Provincial Auditor may perform an inspection audit in respect of a recipient of public moneys and may require a recipient of public moneys to prepare and submit to the Provincial Auditor a financial statement that sets out the details in the accounting for the public moneys received by the recipient of public moneys.

Obstruction of Provincial Auditor.

17(5)

No person shall obstruct the Provincial Auditor or any person employed under the Provincial Auditor in the performance of an inspection audit or conceal or destroy any books, papers, documents or things relevant to the subject matter of an inspection audit being performed under subsection (4).

Submission of annual estimate.

18(1)

The Provincial Auditor shall annually prepare an estimate of the sums that will be required to be provided by the Legislature for the payment of salaries, allowances and expenses of the Office of Provincial Auditor during the next ensuing fiscal year and shall submit the estimate to the Legislative Assembly Management Commission.

Special report.

18(2)

Where, in the opinion of the Provincial Auditor, the amounts provided for his office in the estimates submitted to the Legislature are inadequate to enable him to fulfil responsibilities of his office, the Provincial Auditor shall make a special report to the assembly which he shall submit to the Speaker of the assembly who shall lay it before the assembly forthwith after the receipt thereof.

Audit of Office of Provincial Auditor.

19

A qualified auditor nominated by the Executive Council or a committee thereof shall examine the receipts and disbursements of the Office of the Provincial Auditor and shall annually make a report of the outcome of the examination to the assembly which shall be submitted to the member of the Executive Council charged with the administration of The Financial Administration Act on or before the last day of December next following the end of the fiscal year of the government to which the report relates who shall, if the Legislature is then in session, forthwith lay it before the assembly or, if the Legislature is not then in session, lay it before the assembly within 15 days after the commencement of the next following session, and the costs of the examination and the preparation of the report shall be paid from the Consolidated Fund with moneys authorized under an Act of the Legislature to be so paid and applied.