Treasury Board Secretariat

The Treasury Board Secretariat (the Secretariat) is a central agency of government responsible for the effective fiscal management and reporting of the government reporting entity and for supporting and providing advice and recommendations to the Minister of Finance and Treasury Board. The Secretariat is headed by a Deputy Minister who acts as the Secretary to Treasury Board.

Treasury Board is a committee of Cabinet established under the Financial Administration Act (FAA), which also defines its authorities over the government reporting entity, that include government departments, their reporting entities and crown corporations.

The major functions fulfilled by the Secretariat include:

• providing analytical support to Treasury Board in fulfilling its responsibilities for fiscal management, program and organizational reviews
• analyzing and monitoring program performance and the fiscal position of government
• planning and coordinating the review and preparation of the annual estimates and leading the development of the annual budget
• planning and coordinating the summary budgetary process
• provincial comptrollership, financial policies and practices, PSAS compliance, financial controls, and public accounts (summary financial statements)
• providing independent and objective analysis of governance, risk management and control
• ensuring that Manitoba achieves its priorities through the use of balanced scorecards
• integrating and implementing policy decisions with the longer term fiscal plans of government
• undertaking strategic initiatives and targeted program reviews
• developing and communicating policies, procedures and guidelines on administrative matters and maintaining the General Manual of Administration and the Financial Administration Manual
• providing information and tools that enhance the knowledge base of Treasury Board.

The Secretariat consists of the following units:

• Office of the Secretary to Treasury Board
• Analysis and Strategy Unit
• Fiscal Management and Capital Planning
• Office of the Provincial Comptroller
• Performance Measurement Unit
• Strategic Initiatives

Office of the Secretary to Treasury Board

The Secretary to Treasury Board is a deputy minister reporting to the Minister of Finance. The Secretary provides executive management direction to Secretariat staff and advice and guidance to Treasury Board.

Analysis and Strategy Unit (ASU)

submissions as part of the Budget process, reviewing all the estimate proposals that departments submit. ASU also undertakes in-depth reviews of in-year TB Submissions of departments.

This is performed by:

• Analyzing resource (operating, salary, FTEs, capital) requirements and revenue implications in the short and long term;
• Considering how proposals fit with current programs and policy priorities by applying the Ministerial mandate letters, budget speech, throne speech, and other announcements
• Clarifying contentious issues and information and highlight information crucial for decision-making; and
• Making recommendations based on strong analysis for the decision of the Treasury Board.

ASU is also responsible for:

• Ensuring that Treasury Board has all the necessary information to make decisions on resources, programs and services both in-year and through the budget process.
• Working with Departments to ensure that the outcomes approved by Treasury Board are carried out within in the approved timeframes and within the approved budget.
• Maintaining the General Manual of Administration.

Fiscal Management and Capital Planning

Fiscal Management and Capital Planning (FMCP) division serves four key functions. In Fiscal Management, it prepares the government's budget and quarterly forecasts, and it monitors fiscal status from a Government of Manitoba (or whole of government) perspective. In Capital Strategy and Analysis, it develops multi-year capital plans, provides decision-making support for capital projects, and informs policy and legislative developments. In the Economic and Fiscal Analysis area, it manages a multi-year fiscal framework, enhances data analysis processes, and assesses economic and demographic factors impacting fiscal policy, both nationally and internationally. Lastly, it prepares money bills and supporting information for tabling in the Legislature.

Office of the Provincial Comptroller

Section 13 of The Financial Administration Act outlines the responsibilities and powers of the Comptroller. Under section 65 of the Act the Provincial Comptroller is responsible to prepare the Public Accounts annually for tabling in the Legislature.

The Office of the Provincial Comptroller (OPC) establishes and fosters a corporate comptrollership function for the Manitoba government that includes the development and operation of financial and management systems in support of legislative and governmental decision-making, service delivery effectiveness and accountability requirements and manages risk to reduce the impact of uncertainty upon organizational goals and to protect assets and programs.

Some of the key components integral to the division's government-wide comptrollership function include: designing management processes; establishing financial and accounting policies and directives; assisting in the coordination of the government's Summary Budget; preparing and presenting financial information for internal and external reporting, including the government's Public Accounts on a summary basis; maintaining the central accounts of the Manitoba government; controlling all disbursements and revenue transactions for the Consolidated Fund; facilitating the integration and coordination of financial and management information; providing advisory and problem solving services to corporate government and line departments; recommending and monitoring appropriate financial risk control measures; administering insurance related claims; reviewing contracts, requests for proposals, legislation and commercial insurance; and implementing risk financing measures including self-insurance and commercial insurance.

The Office of the Provincial Comptroller administers the internal audit program for government under the Comptrollership and Compliance Auditing Services Division. The Division provides compliance monitoring and oversight of internal controls of government departments and government reporting organizations; and compliance audits related to Manitoba's public health insurance program expenditures to practitioners, including physicians, oral surgeons, chiropractors and optometrists in accordance with The Health Services Insurance Act.

Performance Measurement Unit

The Performance Measurement Unit (PMU) supports a high-performing public service that delivers evidence-based results for Manitobans. The PMU establishes and oversees performance measurement practices and processes as well as fulfilling its quality control duties related to strategy and measurement-related content in both the Supplement of Expenditure Estimates and Annual Report.

The PMU supports performance measurement through:

• Delivering training, resources, and support to all departments
• Coordinating the performance measure work of all departments
• Quality control
• Managing a central database for all performance measure data

Strategic Initiatives

Strategic Initiatives (SI) is a key element of the Government's plan to refocus government by optimizing resources directed to entities and program areas - to achieve the same or better service for reduced resource requirements. SI is responsible for initiating, conducting and/or coordinating a range of government-wide processes, initiatives and projects within a strategic management framework. Functions of the unit include:

• Managing and executing organizational and program reviews for departments, special operating agencies and crown corporations;
• Financial and organizational analyses, organizational development, forecasting and modelling; and
• Designing, leading and/or executing change management initiatives.