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
  • Analytical Services 
  • Balanced Scorecards
  • Fiscal Management and Capital Planning
  • Internal Audit
  • Office of the Provincial Comptroller
  • 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.


Analytical Services

Analytical Services is responsible for providing ongoing analysis, advice and recommendations in support of the Treasury Board decision-making process, with respect to program, policy and financial direction to departments. The units monitor, analyze and advise on departmental activities, ensuring the effective, efficient and consistent delivery of government policies and priorities. In addition, the analytical units support and assist the activities of the Fiscal Management and Capital Planning and the Provincial Comptroller.

The unit is a major participant in the development of the annual estimates of expenditure and revenue as part of the budget process. They provide advice and guidance to assigned departments in the preparation of their estimates, analyze departmental estimates requests and evaluate whether they meet fiscal guidelines, alignment to government priorities and evaluate alternative strategies. They provide advice and recommendations to Treasury Board on program, policy and resource allocation issues, and they communicate and review Treasury Board decisions with assigned departments.

Analytical Services provides ongoing advice and analysis to Treasury Board by reviewing departmental Treasury Board submissions and providing assessments and recommendations. Other activities include participating in departmental reviews and studies; providing advice to departments on Treasury Board guidelines and procedures, as well as on various policy and financial issues; monitoring the program and financial status of departments; analyzing and reporting on departmental financial information to ensure compliance with government policy and financial objectives; and working with senior departmental personnel to ensure that the necessary communication between Treasury Board and departments is maintained.

 

Balanced Scorecards 

The Balanced Scorecard unit oversees the implementation of balanced scorecards in government, the development and maintenance of the public facing dashboard and oversees the scorecard software application. The unit has a lead role in building capacity for balanced scorecards across all departments and providing direction, advice and assistance with scorecards to departments as needed. The Balanced Scorecards unit works with the other TBS units to identify and act on opportunities to integrate scorecards methodology into existing processes such as budget, reporting, and program review. The unit leads the development of strategic content in the Main Estimates Supplement and Annual Report. 

 

Fiscal Management and Capital Planning 

Fiscal Management and Capital Planning (FMCP) is responsible for developing the fiscal strategy of the Manitoba Government. This is accomplished through the maintenance of an effective planning and budgeting cycle within the overall fiscal framework. FMCP prepares money bills and supporting information for tabling in the Legislature, and develops and implements various financial policies and processes that are necessary to maintain the orderly business of government.

FMCP is also responsible for monitoring the fiscal status of the government and preparing reports to ensure that the government has accurate, timely, and relevant information on its fiscal position. Financial and operational information is provided to senior management to facilitate sound financial management of government programs.

Working in collaboration with the Analytical Services unit of TBS, FMCP co-ordinates the annual estimates process, including the capital budget, and finalizes the estimates of expenditure and revenue for tabling in the Legislature.

 

Internal Audit

Located within the Treasury Board Secretariat, Internal Audit’s vision is that of trusted advisor and partner providing value-added services for government accountability and continuous improvement. The Internal Audit Division is an integral component of Manitoba’s governance processes and aligns with and supports the Deputy Ministers’ Audit and Enterprise Risk Management Committee in the effective discharge of its corporate governance responsibilities. Internal Audit’s responsibility and authority includes government departments and funded organizations where the funding agreement includes the right to audit; the Legislative Assembly and large crown corporations and universities with their own internal audit functions are excluded.

 

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.

 

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.