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

Meetings Your Committee met on the following occasions: • May 8, 2013 (2nd Session, 40th Legislature) • June 25, 2013 (2nd Session, 40th Legislature) • August 8, 2013 (2nd Session, 40th Legislature) • October 9, 2013 (2nd Session, 40th Legislature) • October 30, 2013 (2nd Session, 40th Legislature) • November 26, 2013 (3rd Session, 40th Legislature) • June 26, 2014 (3rd Session, 40th Legislature) • September 3, 2014 (3rd Session, 40th Legislature) • January 28, 2015 (4th Session, 40th Legislature) • May 21, 2015 (4th Session, 40th Legislature) • September 29, 2015 (4th Session, 40th Legislature) • June 30, 2016 (1st Session, 41st Legislature) • August 17, 2016 at 1:00 p.m. (1st Session, 41st Legislature) Matters under Consideration • Auditor General's Report – Annual Report to the Legislature – dated January 2013 o

Chapter 7 – Provincial Nominee Program for Business • Auditor General's Report – Follow-Up of Previously Issued Recommendations – dated May 2015 o

Section 8 – Special Needs Education o

Section 14 – Manitoba Early Learning and Child Care Program o

Section 17 – Provincial Nominee Program for Business • Auditor General's Report – Follow-Up of Previously Issued Recommendations – dated May 2016 o Special Needs Education o Manitoba Early Learning and Child Care Program o Provincial Nominee Program for Business • Auditor General's Report – Improving Educational Outcomes for Kindergarten to Grade 12 Aboriginal Students – dated January 2016 Committee Membership Committee membership for the May 8, 2013 meeting: • Mr. ALLUM • Ms. BRAUN • Mr. CULLEN • Mr. DEWAR (Vice-Chairperson) • Mrs. DRIEDGER • Hon. Mr. GERRARD • Mr. HELWER (Chairperson) • Mr. JHA • Mr.

MARCELINO • Mr. PEDERSEN • Hon. Mr. STRUTHERS Substitutions received prior to committee proceedings on May 8, 2013: • Mr. MARCELINO for Mr. WHITEHEAD 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 August 8, 2013 meeting: • Mr. ALLUM • Ms. BRAUN • Mr. CULLEN • Mr. DEWAR (Vice-Chairperson) • Mrs. DRIEDGER • Mr. GAUDREAU • Hon. Mr. GERRARD • Mr. HELWER (Chairperson) • Mr. JHA • Mr. PEDERSEN • Hon. Mr. STRUTHERS Substitutions received prior to committee proceedings on August 8, 2013: • Mr. GAUDREAU for Mr. WHITEHEAD Committee membership for the October 9, 2013 meeting: • Mr. ALLUM • Mr. CULLEN • Mr. DEWAR (Vice-Chairperson) • Mrs. DRIEDGER • Hon. Mr. GERRARD • Mr. HELWER (Chairperson) • Mr. JHA • Mr. MARCELINO • Mr.

PEDERSEN • Hon. Mr. STRUTHERS • Mr. WHITEHEAD Substitutions received prior to committee proceedings on October 9, 2013: • Mr. MARCELINO for Ms. BRAUN Committee membership for the October 30, 2013 meeting: • Ms. C ROTHERS • Mr. DEWAR (Vice-Chairperson) • Mrs. DRIEDGER • Mr. EWASKO • Hon. Mr. GERRARD • Mr. HELWER (Chairperson) • Hon. Ms. HOWARD • Mr. MARCELINO • Mr. PEDERSEN • Mr. SARAN • Mr. WIEBE Substitutions received prior to committee proceedings on October 30, 2013: • Mr. MARCELINO for Mr. JHA • Mr. SARAN for Mr. WHITEHEAD • Mr. EWASKO for Mr.

CULLEN Committee membership for the November 26, 2013 meeting: • Hon. Mr. A LLUM • Mr. CULLEN • Mr. DEWAR (Vice-Chairperson) • Mrs. DRIEDGER • Hon. Mr. GERRARD • Mr. HELWER (Chairperson) • Mr. JHA • Mr. PEDERSEN

• Mr. WHITEHEAD • Mr. WIEBE • Ms. WIGHT Substitutions received prior to committee proceedings on November 26, 2013: • Hon. Mr. ALLUM for Hon. Ms. HOWARD Committee Membership for the June 26, 2014 meeting: • Hon. Mr. A LLUM • Mr. BRIESE • Mr. CULLEN • Hon. Mr. GERRARD • Mr. HELWER (Chairperson) • Mr. JHA • Mr. MARCELINO • Mr. SARAN • Mr. SCHULER • Mr. WIEBE (Vice-Chairperson) • Ms. WIGHT Substitution made prior to committee proceedings on June 26, 2014: • Hon. Mr. ALLUM for Hon. Ms. HOWARD • Mr. SARAN for Mr. DEWAR • Mr. BRIESE for Mr. FRIESEN • Mr. CULLEN for Mr.

PEDERSEN Committee Membership for the September 3, 2014 meeting: • Ms. ALLAN • Mr. DEWAR • Hon. Mr. GERRARD • Mr. HELWER (Chairperson) • Mr. MARCELINO • Mr. PEDERSEN • Mr. SCHULER • Hon. Mr. STRUTHERS • Mrs. STEFANSON • Mr. WIEBE (Vice-Chairperson) • Ms. WIGHT Substitution made prior to committee proceedings on September 3, 2014: • Ms. ALLAN for Mr. JHA • Hon. Mr. STRUTHERS for Hon. Ms. HOWARD • Mrs. STEFANSON for Mr. FRIESEN Committee Membership for the January 28, 2015 meeting: • Hon. Mr. D EWAR • Hon. Mr. GERRARD • Mr. HELWER (Chairperson) • Mr. JHA • Mr. MALOWAY • Mr. MARCELINO • Mr. MARTIN • Mr.

PEDERSEN • Mr. SARAN • Mr. SCHULER • Mr. WIEBE (Vice-Chairperson) Substitutions received prior to committee proceedings on January 28, 2015: • Mr. MARTIN for Mr. FRIESEN • Mr. SARAN for vacancy Committee Membership for the May 21, 2015 meeting: • Hon. Mr. D EWAR • Mr. FRIESEN • Hon. Mr. GERRARD

• Mr. GRAYDON • Mr. HELWER (Chairperson) • Mr. JHA • Ms. LATHLIN • Mr. MALOWAY • Mr. MARCELINO • Mr. PEDERSEN • Mr. WIEBE (Vice-Chairperson) Substitution received prior to committee proceedings on May 21, 2015: • Mr. GRAYDON for Mr. SCHULER Committee Membership for the September 29, 2015 meeting: • Mr. FRIESEN • Hon. Mr. GERRARD • Mr. HELWER (Chairperson) • Ms. HOWARD • Mr. JHA • Mr. MALOWAY • Mr. MARCELINO • Mr. PEDERSEN • Mr. SCHULER • Mr. STRUTHERS • Mr. WIEBE (Vice-Chairperson) Substitution received prior to committee proceedings on September 29, 2015: • Mr. STRUTHERS for Ms. LATHLIN • Ms. HOWARD for Hon. Mr.

DEWAR Committee Membership for the June 30, 2016 meeting: • Mr. BINDLE • Mr. HELWER (Vice-Chairperson) • Mr. JOHNSTON • Ms. KLASSEN • Mr. MALOWAY • Mr. MARCELINO • Mrs. MAYER • Mr. MICHALESKI • Ms. MORLEY-LECOMTE • Mr. WIEBE (Chairperson) • Mr. YAKIMOSKI Committee Membership for the August 17, 2016 meeting: • Mr. BINDLE • Mr. HELWER (Vice-Chairperson) • Mr. JOHNSTON • Ms. KLASSEN • Mr. MALOWAY • Mr. MARCELINO • Mrs. MAYER • Mr. MICHALESKI • Ms. MORLEY-LECOMTE • Mr. WIEBE (Chairperson) • Mr.

YAKIMOSKI Officials Speaking on Record Officials speaking on record at the May 8, 2013 meeting: • Carol Bellringer, Auditor General of Manitoba • Hon. Mr. S TRUTHERS, Minister of Finance • John Clarkson, Deputy Minister of Finance Officials speaking on record at the June 25, 2013 meeting: • Carol Bellringer, Auditor General of Manitoba

• Hon. Ms. OSWALD, Minister of Health • Milton Sussman, Deputy Minister of Health Officials speaking on record at the August 8, 2013 meeting: • Carol Bellringer, Auditor General of Manitoba • Doug Harold, Principal • Fraser McLean, Principal • Grant Doak, Deputy Minister of Innovation, Energy and Mines • John Clarkson, Deputy Minister of Finance Officials speaking on record at the October 9, 2013 meeting: • Carol Bellringer, Auditor General of Manitoba • Hon. Ms.

M ELNICK, Minister of Immigration and Multiculturalism • Hugh Eliasson, Deputy Minister of Immigration and Multiculturalism Officials speaking on record at the October 30, 2013 meeting: • Carol Bellringer, Auditor General of Manitoba • Hon. Ms. B RAUN, Minister of Labour and Immigration • Jeff Parr, Deputy Minister of Labour and Immigration • Hon. Ms. HOWARD, Minister of Finance • John Clarkson, Deputy Minister of Finance • Hon. Ms.

IRVIN-ROSS, Minister of Family Services • Joy Cramer, Deputy Minister of Family Services Officials speaking on record at the November 26, 2013 meeting: • Carol Bellringer, Auditor General of Manitoba • Sandra Cohen, Assistant Auditor General • Hon. Ms. IRVIN-ROSS, Minister of Family Services • Joy Cramer, Deputy Minister of Family Services Officials speaking on record at the June 26, 2014 meeting: • Brian Wirth, Assistant Auditor General of Manitoba • Hon. Mr.

ASHTON, Minister of Infrastructure and Transportation • Doug McNeil, Deputy Minister of Infrastructure and Transportation Officials speaking on record at the September 3, 2014 meeting: • Norm Ricard, Acting Auditor General of Manitoba • Tyson Shtykalo, Assistant Auditor General • Jim Hrichishen, Deputy Minister of Finance Officials Speaking on Record at the January 28, 2015 meeting: • Norm Ricard, Acting Auditor General of Manitoba • Hon. Mr.

D EWAR, Minister of Finance • Jim Hrichishen, Deputy Minister of Finance Officials speaking on record at the May 21, 2015 meeting: • Norm Ricard, Acting Auditor General of Manitoba • Hon. Mr. C ALDWELL, Minister of Municipal Government • Fred Meier, Deputy Minister of Municipal Government Officials speaking on record at the September 29, 2015 meeting: • Norm Ricard, Auditor General of Manitoba • Hon. Mr.

CHIEF, Minister of Jobs and the Economy • Hugh Eliasson, Deputy Minister of Jobs and the Economy Officials speaking on record at the August 17, 2016 meeting: • Norm Ricard, Auditor General of Manitoba • Sandra Cohen, Assistant Auditor General • Hon. Mr. WISHART, Minister of Education • Bramwell Strain, Deputy Minister of Education

Agreements: Your Committee agreed to conclude consideration of the fol lowing chapters of the Auditor General’s Report – Annual Report to the Legislature dated January 2013: •

Chapter 1 – Accounts and Financial Statements:

Section 10 Annual Report at the January 28 , 2015 meeting. •

Chapter 2 – Citizen Concerns - “Part 1 - Business Transformation and Technology (BTT)” at the August 8, 2013 meeting. •

Chapter 2 – Citizen Concerns – “Part 2 – Disaster Financial Assistance” at the June 26, 2014 meeting. •

Chapter 2 – Citizen Concerns – “Part 3 – Employment and Income Assistance Program ” at the September 29, 2015 meeting. •

Chapter 2 – Citizen Concerns – “Part 4 – North Portage Development Corporation” at the May 21, 2015 meeting. •

Chapter 3 – Information Technology (IT) Security Management at the June 26, 2014 meeting. •

Chapter 4 – Manitoba Early Learning and Child Care Program at the June 26, 2014 meeting. •

Chapter 5 – Manitoba eHealth Procurement of Contractors at the June 26, 2014 meeting. •

Chapter 6 – Office of the Fire Commissioner at the June 30, 2016 meeting. •

Chapter 7 – Provincial Nominee Program for Business at the August 17, 2016 meeting. •

Chapter 8 – Senior Management Expense Policies June 26, 2014 meeting. At the October 30, 2013 meeting, your Committee agreed to refer the following agenda items to a future meeting: •

Chapter 4 – Manitoba Early Learning and Child Care Program of the Auditor General’s Report – Annual Report to the Legislature dated January 2013. At the August 17, 2016 meeting, your committee agreed to conclude consideration of the following sections of the Auditor General's Report – Follow-Up of Previously Issued Recommendations – dated May 2015: •

Section 8 – Special Needs Education, •

Section 14 – Manitoba Early Learning and Child Care Program •

Section 17 – Provincial Nominee Program for Business At the August 17, 2016 me eting, your committee agreed to conclude consideration of the following sections of the Auditor General's Report – Follow-Up of Previously Issued Recommendations – dated May 2016: • Special Needs Education, • Manitoba Early Learning and Child Care Program • Provincial Nominee Program for Business Report Considered and Adopted: Your Committee has considered the following report and has adopted the same as presented: • Auditor General's Report – Annual Report to the Legislature – dated January 2013 • Auditor Gene ral's Report – Improving Educational Outcomes for Kindergarten to Grade 12 Aboriginal Students – dated January 2016 Reports Considered but not Passed: Your Committee has considered the following reports but did not pass it: • Auditor General's Report – Follow-Up of Previously Issued Recommendations – dated May 2015 (Section 8 – Special Needs Education ,

Section 14 – Manitoba Early Learning and Child Care Program,

Section 17 – Provincial Nominee Program for Business – concluded consideration of) • Auditor General's Report – Follow-Up of Previously Issued Recommendations – dated May 2016 (Special Needs Education, Manitoba Early Learning and Child Care Program, Provincial Nominee Program for Business – concluded consideration of)

Submitted by, _______________________________ Mr. Matt W IEBE, Chairperson August 17, 2016