TO THE HONOURABLE THE LEGISLATIVE ASSEMBLY OF MANITOBA Your Standing Committee on Public Accounts presents the following as its Second Report.

Meetings Your Committee met on the following occasions: • February 9, 2011 (5th Session, 39th Legislature) • March 16, 2011 (5th Session, 39th Legislature) • May 25, 2011 (5th Session, 39th Legislature) • March 21, 2012 (1st Session, 40th Legislature) • April 25, 2012 (1st Session, 40th Legislature) • October 24, 2012 (1st Session, 40th Legislature) • March 20, 2013(2nd Session, 40th Legislature) • June 25, 2013 (2nd Session, 40th Legislature) • January 13, 2014 (3rd Session, 40th Legislature) • June 26, 2014 (3rd Session, 40th Legislature) Matters under Consideration • Auditor General's Report – Annual Report to the Legislature – dated January 2013 o

Chapter 2 – Citizen Concerns – “Part 2 – Disaster Financial Assistance” • Auditor General's Report – Annual Report to the Legislature – dated March 2014 o

Chapter 9 – Northern Airports and Marine Operations • Auditor General's Report – Report to the Legislative Assembly: Performance Audits – dated December 2010 o

Chapter 1 – Managing Climate Change • Auditor General's Report – Follow-Up of Previously Issued Recommendations – dated March 2011 o

Section 18 – Maintenance Enforcement Program • Auditor General's Report – Annual Report to the Legislature – dated January 2013 o

Chapter 3 – Information Technology (IT) Security Management o

Chapter 4 – Manitoba Early Learning and Child Care Program o

Chapter 5 – Manitoba eHealth Procurement of Contractors o

Chapter 8 – Senior Management Expense Policies Committee Membership Committee Membership for the February 9, 2011 meeting: • Ms. B RAUN • Ms. BRICK • Mr. DERKACH (Chairperson) • Mr. DEWAR (Vice-Chairperson) • Mrs. DRIEDGER • Hon. Mr. GERRARD • Mr. MARTINDALE • Mr. PEDERSEN • Mrs. STEFANSON • Mr. WHITEHEAD • Hon. Ms. WOWCHUK Committee Membership for the March 16, 2011 meeting: • Mr. BOROTSIK • Ms. BRAUN • Mr. DERKACH (Chairperson) • Mr. DEWAR (Vice-Chairperson) • Mrs. DRIEDGER • Hon. Mr. GERRARD • Mr. JHA • Mr. MARTINDALE • Mrs. STEFANSON • Mr. WHITEHEAD • Hon. Ms. WOWCHUK

Substitutions made during the committee proceedings on March 16, 2011: • Mr. PEDERSEN for Mrs. DRIEDGER Committee Membership for the May 25, 2011 meeting: • Mr. BOROTSIK • Ms. BRAUN • Mr. DERKACH (Chairperson) • Mr. DEWAR (Vice-Chairperson) • Mrs. DRIEDGER • Mr. JHA • Mr. MARTINDALE • Mr. WHITEHEAD • Ms. STEFANSON • Hon. Ms. WOWCHUK Substitutions made prior to committee proceedings on May 25, 2011: • Ms. BRICK for Mr. WHITEHEAD • Mr. DYCK for Mrs. DRIEDGER Committee Membership for the March 21, 2012 meeting: • Mr. A LLUM • Ms. BRAUN • Mr. DEWAR (Vice-Chairperson) • Hon. Mr. GERRARD • Mr. HELWER • Mr. JHA • Mr.

MAGUIRE (Chairperson) • Mr. PEDERSEN • Mrs. STEFANSON • Hon. Mr. STRUTHERS • Mr. WHITEHEAD Substitution made prior to committee proceedings on March 21, 2012: • Mr. FRIESEN for Mrs. STEFANSON Committee Membership for the April 25, 2012 meeting: • Mr. ALLUM • Ms. BRAUN • Mr. DEWAR (Vice-Chairperson) • Hon. Mr. GERRARD • Mr. HELWER • Mr. JHA • Mr. MAGUIRE (Chairperson) • Mr. PEDERSEN • Mrs. STEFANSON • Hon. Mr. STRUTHERS • Mr. WHITEHEAD Substitution made prior to committee proceedings on April 25, 2012: • Mr. FRIESEN for Mrs. STEFANSON • Ms. WIGHT for Mr.

JHA Committee Membership for the October 24, 2012 meeting: • Mr. A LLUM • Ms. BRAUN • Mr. CULLEN • Mr. DEWAR (Vice-Chairperson) • Mrs. DRIEDGER • Hon. Mr. GERRARD • Mr. HELWER (Chairperson) • Mr. JHA • Mr. PEDERSEN • Hon. Mr. STRUTHERS • Mr. WHITEHEAD

Committee Membership for the March 20, 2013 meeting: • Mr. ALLUM • Ms. BRAUN • Mr. CULLEN • Mr. DEWAR (Vice-Chairperson) • Mrs. DRIEDGER • Hon. Mr. GERRARD • Mr. HELWER (Chairperson) • Mr. JHA • Mr. PEDERSEN • Hon. Mr. STRUTHERS • Mr. WHITEHEAD Substitution made prior to committee proceedings on March 20, 2013: • Mr. EWASKO for Mrs. DRIEDGER Committee Membership for the June 25, 2013 meeting: • Mr. ALLUM • Ms. BRAUN • Mr. CULLEN • Mr. DEWAR (Vice-Chairperson) • Mrs. DRIEDGER • Hon. Mr. GERRARD • Mr. HELWER (Chairperson) • Mr. JHA • Mr. PEDERSEN • Hon. Mr. STRUTHERS • Mr.

WHITEHEAD Committee Membership for the January 13, 2014 meeting: • Mr. DEWAR (Vice-Chairperson) • Mr. FRIESEN • Hon. Mr. GERRARD • Mr. HELWER (Chairperson) • Hon. Ms. HOWARD • Mr. JHA • Mr. PEDERSEN • Mr. SCHULER • Mr. WHITEHEAD • Mr. WIEBE • Ms. WIGHT Committee Membership for the June 26, 2014 meeting: • Mr. DEWAR • Mr. FRIESEN • Hon. Mr. GERRARD • Mr. HELWER (Chairperson) • Hon. Ms. HOWARD • Mr. JHA • Mr. MARCELINO • Mr. PEDERSEN • Mr. SCHULER • Mr. WIEBE (Vice-Chairperson) • Ms. WIGHT Substitution made prior to committee proceedings on June 26, 2014: • Hon. Mr. A LLUM for Hon. Ms. HOWARD • Mr. SARAN for Mr.

DEWAR • Mr. BRIESE for Mr. FRIESEN • Mr. CULLEN for Mr. PEDERSEN

Officials Speaking on Record Officials speaking on the record at the February 9, 2011 meeting: • Ms. Carol Bellringer, Auditor General of Manitoba • Mr. Fred Meier, Deputy Minister of Conservation • Mr. Hugh Eliasson, Deputy Minister of Finance Officials speaking on the record at the March 16, 2011 meeting: • Ms. Carol Bellringer, Auditor General of Manitoba • Mr. Grant Doak, Deputy Minister of Family Services and Consumer Affairs Officials speaking on record at the May 25, 2011 meeting: • Ms. Carol Bellringer, Auditor General of Manitoba • Hon. Mr. CHOMIAK, Minister of Innovation, Energy and Mines • Mr.

John Clark, Deputy Minister of Innovation, Energy and Mines • Mr. Hugh Eliasson, Deputy Minister of Entrepreneurship, Training and Trade and Deputy Minister of Finance Officials speaking on the record at the March 21, 2012 meeting: • Carol Bellringer, Auditor General of Manitoba • Hon. Ms. SELBY, Minister of Advanced Education and Literacy • Mr. Gerald Farthing, Deputy Minister of Advanced Education and Literacy • Ms. Joy Cramer, Deputy Minister of Housing and Community Development • Mr.

Jeffrey Schnoor, Q.C, Deputy Minister of Justice and Attorney General Officials speaking on record at the April 25, 2012 meeting: • Carol Bellringer, Auditor General of Manitoba • Hon. Ms. OSWALD, Minister of Health • Mr. Milton Sussman, Deputy Minister of Health Officials speaking on record at the October 24, 2012 meeting: • Ms. Carol Bellringer, Auditor General of Manitoba • Hon. Mr. STRUTHERS, Minister of Finance • Mr. Fred Meier, Deputy Minister of Conservation and Water Stewardship • Ms. Linda McFadyen, Deputy Minister of Local Government Officials speaking on record at the March 20, 2013 meeting: • Ms.

Carol Bellringer, Auditor General of Manitoba • Mr. Hugh Eliasson, Deputy Minister of Entrepreneurship, Training and Trade Officials speaking on record at the June 25, 2013 meeting: • Carol Bellringer, Auditor General of Manitoba • Hon. Ms. O SWALD, Minister of Health • Mr. Milton Sussman, Deputy Minister of Health Officials speaking on record at the January 13, 2014 meeting: • Ms. Carol Bellringer, Auditor General of Manitoba • Hon. Mr. STRUTHERS, Minister of Finance • Mr. Fred Meier, Deputy Minister of Conservation and Water Stewardship Officials speaking on record at the June 26, 2014 meeting: • Mr.

Brian Wirth, Assistant Auditor General of Manitoba • Hon. Mr. A SHTON, Minister of Infrastructure and Transportation • Mr. Doug McNeil, Deputy Minister of Infrastructure and Transportation Agreements: Your Committee agreed to conclude consideration of the following chapters of the Auditor General's Report – Report to the Legislative Assembly: Performance Audits – dated December 2010: •

Chapter 1 – Managing Climate Change at the June 26, 2014 meeting. •

Chapter 2 – Economic Development: Loans and Investments under The Development Corporation Act at the March 20, 2013 meeting.

Chapter 3 – Special Audit: Society for Manitobans with Disabilities at the March 1 6, 2011 meeting. •

Chapter 4 – Special Audit: Rural Municipality of St. Laurent at the January 13, 2014 meeting. Your Committee agreed to conclude consideration of the f ollowing sections of the Auditor General's Report – Follow-Up of Previously Issued Recommendations – dated March 2011: •

Section 1 – Audit of the Pharmacare Program at the June 25, 2013 meeting. •

Section 3 – The Protection of Well Water Quality in Manitoba at the October 24, 2012 meeting. •

Section 6 – University of Winnipeg – Investment in Information Technology at the March 21, 2012 meeting. •

Section 7 – University of Winnipeg – Financial Review at the March 21, 2012 meeting. •

Section 8 – Department of Advanced Education – Student Financial Assistance Program at the March 21, 2012 meeting. •

Section 9 – Keewatin Community College – Investment in Information Technology at the March 21, 2012 meeting. •

Section 10 – Red River College of Applied Arts, Science and Technol ogy IT Audit at the March 21, 2012 meeting. •

Section 14 – Department of Family Services and Housing – Public Housing Program at the March 21, 2012 meeting. •

Section 15 – Investigation of the Maintenance Branch of Manitoba Housing at the March 21, 2012 meeting. •

Section 18 – Maintenance Enforcement Program at the June 26, 2014 meeting. Your Committee agreed to conclude consideration of

Chapter 2 – Citizen Concerns – “Part 2 – Disaster Financial Assistance” of the Auditor General’s Report – Annual Report to the Legislature dated January 2013 at the June 26, 2014 meeting. Your Committee agreed to conclude consideration of

Chapter 9 – Northern Airports and Marine Operations of the Auditor General's Report – Annual Report to the Legislature – dated March 2014 at the June 26, 2014 meeting. Report Considered and Adopted: Your Committee has considered the following reports and has adopted the same as presented: • Auditor General's Report – Report to the Legislative Assembly: Performance Audits – dated December 2010 • Auditor General's Report – Follow-Up of Previously Issued Recommendations – dated March 2011 Reports Considered but not Passed: Your Committee has considered the following reports but did not pass it: • Auditor General’s Report – Annual Report to the Legislature dated January 2013 (Part 2 of

Chapter 2 – concluded consideration of) • Auditor General's Report – Annual Report to the Legislature – dated March 2014 (Chapter 9 – concluded consideration of) Submitted by, _______________________________ Mr. Reg H ELWER, Chairperson June 26, 2014