2023 Report V2 Coming December 6

Working With the Public Accounts Committee

Gaining and keeping the trust of legislators and the public is essential to the viability of the Office. The Office must provide independent, relevant, and reliable information consistent with legislators’ objectives. To do this, the Office works closely with the following legislative committees:

  • The Standing Committee on Public Accounts helps the Assembly hold the Government accountable for its management of public resources. The Committee reviews, examines, and evaluates the activities of government ministries and Crown agencies. The Committee is required to review and report to the Assembly on the results of its review of the Public Accounts and of the reports of the Office. Because of its scrutiny role, the Committee functions as the audit committee for the Legislative Assembly and thus, for the public.
  • The Standing Committee on Crown and Central Agencies helps the Legislative Assembly hold the Government accountable for its management of the Crown Investments Corporation of Saskatchewan (CIC) and its subsidiary corporations, supply and services (e.g., Ministry of SaskBuilds and Procurement), central government agencies (e.g., Ministry of Finance), liquor, gaming, and all other revenue-related agencies and entities. The Committee does this, in part, by reviewing chapters in the Office’s reports, and the annual reports and financial statements of agencies within its subject area. It reports to the Assembly on the results of its review. These reports may contain recommendations resulting from the Office’s audit work.

The Office prepares reliable plans and performance reports. The Office seeks and monitors the views of its stakeholders on its plans and performance. Each year, we provide the Assembly with our annual Business and Financial Plan, and an Annual Report on Operations. These documents convey vital information about the Office in that they set out what the Office is, its plans, the results of its work, and its performance. The Public Accounts Committee reviews and provides its advice on these documents.

We gain the support of legislators in order to provide the Office with sufficient resources. Each year, we use our business and financial plan, and annual report on operations to explain our request for and use of resources. To fulfill our statutory duties, the Office must have sufficient resources to employ competent people. It also must have enough resources to equip, support, and house its employees. Not having sufficient resources would result in the Office reducing the size of its staff, which in turn, would result in the Office not doing all of the work the law requires it to do. Hence, it would not fulfill its mandate.

We provide timely and reliable public reports to the Legislative Assembly. The Office uses processes to report its assurance and advice to the Legislative Assembly and its other stakeholders in a clear, accessible, and timely manner. It monitors legislators’ and the Government’s acceptance of its recommendations and routinely follows up on unimplemented recommendations. It makes its plans and reports readily accessible to legislators, the public, and government officials. It also monitors the use of its reports (e.g., by legislators, legislative committees, and the public).

History of the Public Accounts Committee

Dating back to 1888, the Standing Committee on Public Accounts—also known as the Public Accounts Committee, or PAC—is one of Saskatchewan’s oldest committees. It was first created by the Assembly of the Northwest Territories, and was recreated in Saskatchewan in 1906 at the time of the First Legislature sitting.

PAC is the audit committee for the Legislative Assembly. Its primary responsibility is to scrutinize the Government of Saskatchewan’s fiscal management, administration, and handling of public assets.

The Provincial Auditor Act links the Office of the Provincial Auditor to PAC. PAC works with the Provincial Auditor to carry out PAC’s mandate.

The Nature of Our Relationship

What we do for the Public Accounts Committee

As per The Provincial Auditor Act, we:

  • Attend PAC meetings, and help set the agenda for the review of our reports and the public accounts
  • Consider special assignments at PAC’s request

To assist with Public Accounts Committee meetings, we:

  • Report to PAC any outstanding recommendations from previous reports
  • Track our recommendations that have been approved by PAC

What PAC does for us

As per The Provincial Auditor Act, PAC:

  • Reviews and reports on the observations, opinions, and recommendations of our reports and the Public Accounts
  • Reviews and approves the budgetary estimates of the Office of the Provincial Auditor
  • Considers and reports any bills related to the Provincial Auditor
  • Conducts a competition for the position of the Provincial Auditor and unanimously recommends to the Legislative Assembly an individual for appointment
  • Recommends names of individuals for appointment to the Audit Committee under The Provincial Auditor Act