2022 Report Volume 1

June 7, 2022

Our 2022 Report – Volume 1 includes the results of six non-financial performance audits, 19 follow-up audits, and annual integrated audits of 58 different agencies with fiscal year-ends between July and December 2021. These include integrated audits of three Crown corporations and agencies, 27 school divisions, and 18 pension and employee benefit plans. Appendix 1 lists each agency along with its year-end date, whether matters are reported, and, if so, in which Report.

Annual Integrated Audits' Highlights

This Section includes only new concerns with IT controls at certain school divisions. Prairie South School  Division No. 210 and Northern Lights School Division No. 113 need to appropriately restrict user access to their financial systems. Appropriately restricting privileged user access reduces the risk of staff either obtaining inappropriate access or making improper transactions.

Also, 13 school divisions use a key financial IT system—managed by a third-party service provider—with  identified system vulnerabilities  that  exposes  them to increased cybersecurity risks. An opportunity exists for the Ministry of Education to work with the impacted school divisions  not only  to improve the monitoring of the IT system and the service provider, but also to mitigate identified risks and reduce cyber threats.

Performance Audits

Performance audits take a more in-depth look at processes related to the management of public resources or compliance with legislative authorities. Performance audits span various topics and government sectors. In selecting which areas to audit, we attempt to identify topics with the greatest financial, social, health, or environmental impact on Saskatchewan. Three highlighted performance audits 'At A Glance' are as follows:

Chapter 6 'At a Glance'  Regulating Locally Manufactured Craft Alcohol

Chapter 7 'At a Glance'  Administering Psychological Injury Claims

Chapter 8 'At a Glance'  Supporting Students’ Completion of Grades 10 to 12 Distance Education Courses


Follow-Up Audits

Overall, agencies implemented less recommendations on an overall basis (42%) than our recent Report (2021 Report – Volume 2: 55%). The percentage of recommendations not implemented (at 18%) is similar to our past Report (2021 Report – Volume 2: 18%). The extent to which agencies implement  recommendations demonstrates whether  the recommendations reflect areas that are important to improve public sector management, and whether agencies act on them quick enough.

SGI implemented all four recommendations made in 2019 related to monitoring automated speed enforcement fines. SaskEnergy also implemented all three recommendations made in 2020 around keeping existing transmission pipelines operating safely. We were also pleased to see SaskPower fully implemented five of the seven recommendations we first made in 2018 in regards to maintaining above-ground assets used to distribute electricity. SaskPower implemented a broader strategy for managing its distribution assets. Adopting this strategy is  changing  how employees complete maintenance work and how senior management makes key maintenance decisions.

There are some agencies that have further work to do.

Stemming from our original 2017 audit of MRI services in Regina, the Saskatchewan Health Authority has not yet formally assessed the quality of MRI services that radiologists provide, but is in the process of developing a peer-review program to do so. Such a process will help confirm whether a patient receives an appropriate diagnosis.

Workers’  Compensation Board is also  undertaking a significant claims transformation process initiative that it expects will result in better coordination of injured workers’ return to work. The initiative anticipates increased standardization, communication, and monitoring and should be complete by December 2025.

Media Materials 2022 Report Vol. 1

(For selective viewing please click on an individual chapter from the list below)

Provincial Auditor of Saskatchewan's Overview

Tara Clemett's Complete Overview 2022 Report – Volume 1

Our Office’s mission to promote accountability and better management of public resources, while preserving our independence, provides legislators and the public with an independent assessment of the Government’s use of public resources. We do this through our audit work and publicly reported results, along with our mutual involvement with legislative committees charged with reviewing our Reports.

This 2022 Report – Volume 1 provides legislators and the public critical information on whether the Government issued reliable financial statements, used effective processes to administer programs and services, and complied with governing authorities. It includes the results of examinations of different agencies completed by May 4, 2022 with details on annual integrated and performance audits, as well as our follow-up work on previously issued recommendations by our Office and by the Standing Committees on Public Accounts and Crown and Central Agencies.

Table of Contents

2022 Report – Volume 1 Table of Contents

Annual Integrated Audits

  1   School Divisions

  2   Summary of Implemented Recommendations

Performance Audits

  3   3sHealth—Managing Disability Claims

  4   Public Service Commission—Advancing Workplace Diversity and Inclusion in Ministries

  5   Saskatchewan Health Authority—Purchasing Goods and Services

  6   Saskatchewan Liquor and Gaming Authority—Regulating Locally Manufactured Craft Alcohol

  7   Saskatchewan Workers’ Compensation Board—Administering Psychological Injury Claims

  8   Sun West School Division No. 207—Supporting Students’ Completion of Grades 10 to 12 Distance Education Courses

Follow-Up Audits

  9   Modernizing Government Budgeting and Reporting

 10  Energy and Resources—Auditing Producer Returns for Non-Renewable Resources

 11  Environment—Regulating Landfills

 12  Financial and Consumer Affairs Authority—Regulating Motor Vehicle Dealers to Protect Consumers

 13  Health—Detecting Inappropriate Physician Payments

 14  Horizon School Division No. 205—Maintaining Facilities

 15  Northern Lights School Division No. 113—Purchasing Goods and Services

 16  Saskatchewan Government Insurance—Confirming Only Qualified Drivers Remain Licensed

 17  Saskatchewan Government Insurance—Monitoring Automated Speed Enforcement Fines

 18  Saskatchewan Health Authority—Delivering Accessible and Responsive Ground Ambulance Services in Southwest Saskatchewan

 19  Saskatchewan Health Authority—Efficient Use of MRIs in Regina

 20  Saskatchewan Health Authority—Medication Management in Long-Term Care Facilities in Kindersley and Surrounding Area

 21  Saskatchewan Health Authority—Preventing and Controlling Hospital-Acquired Infections in the Regina General and Pasqua Hospitals

 22  Saskatchewan Workers’ Compensation Board—Coordinating Injured Workers’ Return to Work

 23  Saskatoon School Division No. 13—Supporting Students with Intensive Needs

 24  SaskEnergy—Keeping Existing Transmission Pipelines Operating Safely

 25  SaskPower—Maintaining Above-Ground Assets Used to Distribute Electricity

 26  Social Services—Monitoring Foster Families

 27  St. Paul’s Roman Catholic Separate School Division No. 20—Adapting Technology for Learning in Elementary Schools


1-1     Agencies Subject to Examination Under The Provincial Auditor Act and Status of Audits

2-1     Report on the Financial Statements of Agencies Audited by Appointed Auditors

3-1     Samples of Opinions Formed in Annual Audits of Ministries, Crown Agencies, and Crown-Controlled Corporations

All Prior Reports

All prior reports are available here for your reference.


Our Office always appreciates the cooperation from the staff and management of government agencies, along with their appointed auditors, in the completion of the work included in this Report. An extended thanks also to the various experts who shared their knowledge and advice.

We also appreciate the ongoing support of the all-party Standing Committees on Public Accounts and on Crown and Central Agencies, and acknowledge their dedication in helping to hold the Government to account. Our Office remains focused on serving the Legislative Assembly and the people of Saskatchewan.

As Provincial Auditor, I am honoured to lead the Office, and our team of professionals. I am truly proud of their diligence and commitment to quality work. Their unwavering professionalism helps us fulfill our mission—to promote accountability and better management by providing legislators and Saskatchewan residents with an independent assessment of the Government’s use of public resources.

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