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FOR THE YEAR ENDED MARCH 31, 2006 | Manitoba | Office of the Auditor General | AUDIT OF THE PUBLIC ACCOUNTS

APPENDICES

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SUMMARY FINANCIAL STATEMENTS - AUDITOR’S REPORT

Appendix A

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| Office of the Auditor General | Manitoba |FOR THE YEAR ENDED MARCH 31, 2006 148

AUDIT OF THE PUBLIC ACCOUNTS APPENDICES

Appendix B

EXCERPTS FROM “PROVINCE OF MANITOBA, ANNUAL REPORT FOR THE YEAR ENDED MARCH 31, 2006”

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EXCERPTS FROM “PROVINCE OF MANITOBA, ANNUAL REPORT

FOR THE YEAR ENDED MARCH 31, 2006”

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Appendix C

SPECIAL PURPOSE OPERATING FUND AND SPECIAL FUNDS FINANCIAL STATEMENTS - AUDITOR’S REPORT

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SPECIAL PURPOSE OPERATING FUND AND SPECIAL FUNDS

FINANCIAL STATEMENTS - AUDITOR’S REPORT

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Appendix D

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SUMMARY OF WHO CONDUCTS THE AUDITS

(OAG - Office of the Auditor General; PSA - Private Sector Auditors)

Appendix E

Audit Conducted By

OAG PSA

Government Business Enterprises

Leaf Rapids Town Properties Ltd. X

Manitoba Hazardous Waste Management Corporation X

Manitoba Hydro-Electric Board X

Manitoba Liquor Control Commission X

Manitoba Lotteries Corporation X

Manitoba Product Stewardship Corporation X

Manitoba Public Insurance Corporation X

Workers Compensation Board X

Crown Organizations

Addictions Foundation of Manitoba X

Assiniboine Community College X

Board of Administration under the Embalmers and

Funeral Directors Act X

Brandon University X

CancerCare Manitoba X

Centre Culturel Franco-Manitobain X

Child and Family Services of Central Manitoba X

Child and Family Services of Western Manitoba X

Collège universitaire de Saint-Boniface X

Communities Economic Development Fund X

Cooperative Loans and Loans Guarantee Board X

Cooperative Promotion Board X

Council on Post-Secondary Education X

Crown Corporations Council X

Diagnostic Services of Manitoba Inc. X

Economic Innovation and Technology Council X

First Nations of Northern Manitoba Child and Family

Services Authority X

First Nations of Southern Manitoba Child and Family

Services Authority X

General Child and Family Services Authority X

Helen Betty Osborne Foundation X

Horse Racing Commission X

Insurance Council of Manitoba X

Legal Aid Manitoba X

Manitoba Adolescent Treatment Centre Inc. X

Manitoba Agricultural Credit Corporation X

Manitoba Arts Council X

Manitoba Boxing Commission X

Manitoba Centennial Centre Corporation X

Manitoba Community Services Council Inc. X

Manitoba Crop Insurance Corporation X

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OAG PSA

Manitoba Development Corporation X

Manitoba Film and Sound Development Corporation X

Manitoba Floodway Authority X

Manitoba Gaming Control Commission X

Manitoba Habitat Heritage Corporation X

Manitoba Health Research Council X

Manitoba Health Services Insurance Plan X

Manitoba Hospital Capital Financing Authority X

Manitoba Housing and Renewal Corporation X

Manitoba Opportunities Fund Ltd. X

Manitoba Trade and Investment Corporation X

Manitoba Water Services Board X

Metis Child and Family Services Authority X

Public Schools Finance Board X

Red River College X

Rehabilitation Centre for Children, Inc. X

Special Operating Agencies Financing Authority X

Sport Manitoba Inc. X

Tire Stewardship Board X

Travel Manitoba X

University College of the North X

University of Manitoba X

University of Winnipeg X

Venture Manitoba Tours Ltd. X

Special Operating Agencies

Civil Legal Services X

Companies Office X

Fire Commissioner, Office of the X

Fleet Vehicles Agency X

Food Development Centre X

Industrial Technology Centre X

Land Management Services X

Manitoba Education, Research and Learning

Information Networks (MERLIN) X

Manitoba Securities Commission X

Manitoba Text Book Bureau X

Materials Distribution Agency X

Organization and Staff Development X

Pineland Forest Nursery X

The Property Registry X

The Public Trustee X

Vital Statistics Agency X

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OAG PSA

Regional Health Authorities

Assiniboine Regional Health Authority Inc. X

Brandon Regional Health Authority Inc. X

Burntwood Regional Health Authority Inc. X

Churchill Regional Health Authority Inc. X

Interlake Regional Health Authority X

NOR-MAN Regional Health Authority Inc. X

North Eastman Health Authority Inc. X

Parkland Regional Health Authority Inc. X

Regional Health Authority - Central Manitoba Inc. X

South Eastman Regional/Sante Sud-Est Inc. X

Winnipeg Regional Health Authority Inc. X

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Appendix F

BALANCED BUDGET, DEBT REPAYMENT AND TAXPAYER ACCOUNTABILITY ACT

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THE FISCAL STABILIZATION FUND ACT

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RECEIVABLES FOR SEVERANCE AND VACATION PAY DUE FROM THE PROVINCE

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RECEIVABLES FOR SEVERANCE AND VACATION PAY DUE FROM THE PROVINCE

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Appendix I

RECEIVABLES FOR PENSIONS DUE FROM THE PROVINCE

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Government transfers

Appendix J

^GLOSSARY

Accumulated surplus/deficit Annual surplus/deficit

The total of all past annual surpluses and deficits to date.

The difference between the government’s annual revenues and expenses.

A “swap” or other financial instrument that is entered into with a third party, and is used to hedge interest rate, foreign currency or other risk exposures.

Method of calculating the amortized cost of a financial asset or liability and of allocating interest income or interest expense over the relevant period.

Rate which exactly discounts future cash payments or receipts over the expected life of the financial instrument.

Assets of government (such as cash, investments, loans and accounts receivable) that can be converted to cash in order to pay government’s liabilities or finance its future operations.

Also known as capital assets, physical assets, tangible assets, non-financial assets, physical capital stock. These general program capital assets form the infrastructure necessary to provide services to citizens.

This refers to the accounting policies that government should follow in order to be consistent in its accounting practices with other, similar, organizations. The

accepted authority for GAAP for Canadian governments is the recommendations of the Public Sector Accounting Board (PSAB) of the Canadian Institute of Chartered Accountants (CICA).

Those activities of government which are not carried out by its profit-oriented enterprises.

Also known as commercial, self-supporting, or modified equity enterprises. These are self-sufficient Crown corporations that sell goods or services to parties outside the government reporting entity.

The group of organizations that are consolidated in the government’s main summary financial statements.

Funds received by the Province from the Federal Government, such as the Equalization Transfers and the Canada Health and Social Transfers.

Derivative contract

Financial assets

General infrastructure assets

Generally accepted

accounting principles (GAAP)

General programs

Government Business Enterprises

Government reporting entity Effective interest method

Effective interest rate