May 6, 2026
Context
In the evolving landscape of public sector accountability, the relationship between legislative oversight bodies and audit institutions is critical. The Office of the Auditor General (OAG) of Manitoba recognizes the importance of strategic alignment, transparency, and stakeholder engagement in its audit selection process. A key component of this approach is the consultation with the Public Accounts Committee (PAC).
The PAC’s involvement in the audit planning process is not merely procedural: it is foundational to ensuring that audit topics reflect public priorities and legislative oversight. By actively engaging PAC members in consultations, the OAG seeks to foster a collaborative environment where informed input helps guiding the direction of performance audits, ultimately enhancing government transparency and effectiveness.
What OAG Manitoba Did to Consult PAC
The consultation with the Public Accounts Committee (PAC) was a central component of the Office of the Auditor General’s (OAG) approach to developing a structured, empirically based audit selection process. While the broader audit selection framework involves aligning priorities, defining the audit universe, and applying selection criteria, the PAC consultation itself was distinctly focused on risk identification rather than direct audit topic selection.
During the consultation session, PAC members were invited to participate in live voting exercise centered on key risk factors facing government programs and services.
The consultation session was designed to be interactive and inclusive, featuring:
• An overview of the OAG’s strategic priorities and their translation into audit project selection.
• Live voting on audit priorities, using technology to compile views and opinions on various risk factors. PAC members contributed their perspectives on the likelihood, impact, and confidence in the controls for various risks. The voting process was anonymous. This enhanced the non-partisan nature of the consultation.
• Opportunities for participants to provide specific suggestions for audits, with the understanding that their input will be triangulated with other evidence and criteria.
In summary, the PAC consultation was designed to harness the committee’s knowledge in government oversight, providing a critical empirical foundation for the selection of audit topics.
Benefits to the OAG Manitoba and PAC
The consultation process with the PAC has yielded several significant benefits for government oversight and the relationship between the PAC and the OAG:
Author Yves Genest, MA, MPA, Senior Advisor, Project Audits, Office of the Auditor General of Manitoba |
|
About the author Mr. Genest is an experienced audit professional, who audited a vast array of organizations in the Federal government over the past thirty years. He started his career at the Office of the Auditor General of Canada where he occupied various positions for over fifteen years, including Principal, Practice Development. He served as Chief Audit and Evaluation Executive at Shared Services Canada, and as Director General, Audit Directorate, at the Public Service Commission of Canada. He was a former Vice-President, Research and Strategic Initiatives at the Canadian Audit and Accountability Foundation (CAAF). He was responsible for the development of projects requiring the expertise and knowledge of CAAF in performance measurement and auditing in partnership with various stakeholders. Yves Genest is now serving as Senior Advisor for Project Audits at the Office of the Auditor General of Manitoba. |
1. Enhanced Oversight and Accountability
By involving PAC members in the audit selection process, the OAG ensures that audit topics are closely aligned with legislative oversight and public priorities. PAC members’ insights help pinpoint areas where audits can have the greatest impact on improving government transparency and effectiveness. Their active participation in live voting brings a diversity of perspectives to the table, enriching the decision-making process and enabling a collegial approach to the PAC discussions during the consultation session.
2. Collaborative and Transparent Process
The consultation session was designed to be collaborative and transparent cultivating a cooperative mindset. PAC members were informed that their input is one component of a broader decision-making framework, which integrates feedback from multiple sources. This approach builds trust and mutual respect between the PAC and the OAG, reinforcing the audit process.
3. Sharing of Voting Session Results with PAC
A key feature of the process was the transparent sharing of the voting session results with PAC members. By presenting the aggregated outcomes of the risk assessments, the OAG fostered an open dialogue and demonstrated how PAC input would be integrated into the audit planning process. This not only validated the committee’s contributions but also reinforced the collaborative nature of the consultation.
4. Improved Responsiveness to Public Needs
The integration of PAC feedback with other evidence sources contributed to the OAG capacity to develop an audit plan that is responsive to the evolving needs of Manitobans.
Conclusion
The consultation of the Public Accounts Committee in the audit selection process represents a significant step forward in enhancing government oversight and accountability in Manitoba. Through structured engagement, objective evaluation, and transparent communication, the OAG has created a process that is both collaborative and responsive to public priorities.
PAC members play a vital role in shaping the audit plan, contributing to ensuring that it reflects legislative oversight and the needs of Manitobans. Their participation not only improves the quality and relevance of audits but also strengthens the relationship between the PAC and the OAG.
As the audit plan is finalized and communicated, the OAG remains committed to monitoring and adjusting its approach to address emerging risks and priorities. The consultation process is a testament to the value of stakeholder engagement in public sector governance, setting a benchmark for effective oversight and continuous improvement.
See more Featured Oversight Practices
LinkedIn
Twitter