The Office of the Auditor General Manitoba—known as the Audit Office (1876–1916), Office of the Comptroller-General (1916–69), and Office of the Provincial Auditor (1969–2001)—is an independent office of the Legislative Assembly of Manitoba whose stated purpose is to assist Members of the Legislative Assembly with matters such as accountability and the performance of government. Leading the Office, as per ''The Auditor General Act'', is the Auditor General of Manitoba, an officer of the Legislative Assembly who provides comprehensive control over the accounts created by the provincial government. Appointed by the presiding

Lieutenant Governor A lieutenant governor, lieutenant-governor, or vice governor is a high officer of state, whose precise role and rank vary by jurisdiction. Often a lieutenant governor is the deputy, or lieutenant, to or ranked under a governor — a "second-in-comm ...

for a 10-year term, the Auditor General can only be removed by a vote of two-thirds of the Assembly. The Auditor General is authorized to conduct and report on

financial statement audit A financial audit is conducted to provide an opinion whether "financial statements" (the information is verified to the extent of reasonable assurance granted) are stated in accordance with specified criteria. Normally, the criteria are internat ...

s and project audits.Office of the Auditor General
" ''Archives of Manitoba''. The current Auditor General of Manitoba is Tyson Shtykalo.

History

Manitoba's Audit Office was established in 1885 to provide increased accountability over the provincial government's use of

public funds Government spending or expenditure includes all government consumption, investment, and transfer payments. In national income accounting, the acquisition by governments of goods and services for current use, to directly satisfy the individual o ...

and served as a centralized agency for the examination of provincial accounts. In 1876, Alexander Begg was appointed as Manitoba's first Provincial Auditor, who is in charge of heading the Audit Office. The Provincial Auditor was appointed by the Lieutenant-Governor-in-Council to audit all accounts of expenditure and receipt maintained by the government, and to report all findings to the Legislative Assembly. Though it reported directly to

Cabinet Cabinet or The Cabinet may refer to: Furniture * Cabinetry, a box-shaped piece of furniture with doors and/or drawers * Display cabinet, a piece of furniture with one or more transparent glass sheets or transparent polycarbonate sheets * Filing ...

, the Office was, for administrative purposes, placed under the authority of the

Provincial Treasurer In Canadian politics the Provincial Treasurer is a senior portfolio in the Executive Council (or cabinet) of provincial governments. The position is the provincial equivalent of the Minister of Finance and is responsible for setting the provinc ...

.Audit Office
" ''Archives of Manitoba''. Reporting directly to the Department of the Provincial Treasurer, the Comptrolling and Audit Branch (or, Office of the Comptroller-General) was established in 1916 and assumed the functions of the Audit Office.Comptrolling and Audit Branch
" The Branch was formed by an amendment to the ''Treasury Act'' that stipulated the need for greater security concerning the expenditure of public funds and for a more efficient means of keeping public accounts. This followed the findings of the 1916 "Mathers Inquiry", a royal commission into government misuse of public funds related to the construction of the new Legislative Building (a scandal that resulted in the resignation of Premier Rodmond Roblin).The History
, at the ''Legislative Tour'', Province of Manitoba. The Branch amalgamated the functions of the former Audit Office with several comptrolling functions that were previously attached to the Office of the Provincial Treasurer into a centralized, quasi-independent entity that reported directly to both

Executive Council Executive Council may refer to: Government * Executive Council (Commonwealth countries), a constitutional organ that exercises executive power and advises the governor * Executive Council of Bern, the government of the Swiss canton of Bern * Ex ...

and the Provincial Treasurer. The Branch divided its auditing functions between the offices of the Auditor of Revenue, the Auditor of Disbursements, and the Auditor of Purchases, which were overseen by an appointed Comptroller-General. The Comptroller-General directed the overall

audit An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon.” Auditing ...

ing of receipts and expenditures made by the Government of Manitoba and was also responsible for preparing all government cheques prior to their issuance by the Provincial Treasurer. In 1969, the Comptrolling and Audit Branch was dismantled following the reorganization of the Treasury Department with its comptrolling responsibilities taken by the Comptroller Division of the new

Department of Finance A ministry of finance is a part of the government in most countries that is responsible for matters related to the finance. Lists of current ministries of finance Named "Ministry" * Ministry of Finance (Afghanistan) * Ministry of Finance and Ec ...

and its auditing functions being assumed by the Office of the Provincial Auditor. This Provincial Auditor's Office was established by the ''Provincial Auditor Act'', which provided for the creation of a self-regulating, quasi-judicial agency responsible for the provision of auditing services to the provincial government. The title eventually changed to Auditor General in 2002 with ''The Auditor General Act'' (2001).
The Auditor General Act
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List of Auditors General

Appointed in 1876, Alexander Begg was Manitoba's first Provincial Auditor. The title of this position was later changed to Comptroller General, eventually changing back to Provincial Auditor, and finally to Auditor General in 2002.

References

External links

Office of the Auditor General Manitoba
{{AGC Auditor_General_Manitoba, Office_of_the Manitoba