2026 Report Volume 1 Tabled on June 23

2026 Report Volume 1

June 20, 2026

2026 Report – Volume 1

Scroll to view each separate audit chapter (PDF)

This Report delivers 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 also reports on Government’s progress to address previously issued recommendations by our Office as well as outlines audit examination results of different agencies completed by May 26, 2026.

Annual Integrated Audits

Integrated audits comprehensively assess financial controls, legal compliance, and financial statement reliability.

Since our 2025 Report – Volume 2, our Office, along with appointed auditors (if in place), completed annual integrated audits of 57 different agencies with fiscal year-ends between July and December 2025. These include integrated audits of 27 school divisions and 16 pension and employee benefit plans.

This section of our Report outlines concerns related to financial-related controls at 19 school divisions and the need for better governance controls at the Saskatchewan Distance Learning Corporation. 

Île-à-la Crosse, Northern Lights, and Northwest School Divisions (Chapter 2) need to independently review and approve monthly bank reconciliations. Regular bank reconciliations confirm all money has been received and deposited into the correct bank accounts. They also check the accuracy of the accounting records. In addition, Île-à-la Crosse and Northern Lights did not independently review and approve journal entries during 2024–25, creating a risk of unauthorized entries made to accounting records and inaccurate monthly financial reports. Also, certain school divisions continued using a key financial IT system without a sufficient process to monitor the IT service provider.

In addition, the Saskatchewan Distance Learning Corporation (Chapter 1) did not document its Board meeting minutes and decisions during the year ended August 31, 2025, nor did it provide sufficient financial forecasts to its Board. Doing so would help ensure the Corporation’s processes align with good governance practices and its legislative requirements.

Performance Audits

Performance audits take a more in-depth look at processes related to the management of public resources or compliance with legislative authorities. Two of six performance audits are highlighted 'AT A GLANCE':

                                                         

At a Glance: Effectively Using Travel Nurses     At a Glance: Resource Planning for Wildfire Response

Follow-up Audits

As shown in Figure 1, at the initial follow-up (i.e., 2–3 years after original audit), various agencies fully implemented 78% of audit recommendations in this Report. For subsequent follow-up audits in this Report, agencies fully implemented 69% of their remaining audit recommendations. We are pleased to see agencies acting on our recommendations in a timely manner, as this confirms the relevance of the recommendations and reflects improvements in public sector management.

The Ministry of Highways (Chapter 16) addressed all four recommendations related to conducting winter maintenance on provincial highways by our first follow-up audit. The Ministry updated its Highway Hotline terminology, appropriately documented reasons for waiving equipment operators’ rest periods, and sufficiently reported when it did not meet its winter service level expectations (e.g., clear snow from major highways within six hours of a snowstorm ending). Between October 2024 and December 2025, the Ministry provided timely reports to senior management when winter service level expectations were not met in six instances.

Regina Public School Division (Chapter 18) also made extensive progress and addressed all seven recommendations we first made in 2024 about delivering prekindergarten programming (offered at 24 schools in Regina to about 630 pre-K students). The Division formally analyzed and reported to its Board on prekindergarten enrolment and ways used to address barriers, resulting in space utilization increasing to 84% overall by November 2025. The Division also began assessing prekindergarten student achievement once they entered kindergarten, formally evaluated learning environments, and consistently tracked teacher engagement with students’ families. Division data showed 73% of students who attended prekindergarten were able to complete learning concepts without assistance at kindergarten exit in June 2025.

However, further work is needed at some government agencies.

We found the Water Security Agency (Chapter 25) still has further work to do to regulate water use and ensure a sustainable water supply in Saskatchewan. The Agency did not fully address the five outstanding recommendations we first made in 2020. The Agency still needs to properly record estimates of licensed water use, monitor whether water-licensees used more water than allocated under their agreements, and undertake enforcement when it identifies non-compliant water users. We found several licensed water users exceeded their water-use allocation in 2023 or 2024 by enough water to fill about 3,600 Olympic-size swimming pools. Effectively monitoring water use non-compliance and taking enforcement actions, as well as periodically reporting on them to senior management, is key to ensuring a sustainable water supply for Saskatchewan’s current and future generations.

Media Materials 2026 Report – Volume 1

2026 Report – Volume 1

Provincial Auditor of Saskatchewan's Overview

Tara Clemett's Complete Overview of 2026 Report – Volume 1

Table of Contents

2026 Report – Volume 1 Table of Contents

Annual Integrated Audits

1     Saskatchewan Distance Learning Corporation

2     School Divisions

Performance Audits

3     Environment—Evaluating Environmental Assessments

4     Saskatchewan Health Authority—Effectively Using Travel Nurses

Audit At a Glance Saskatchewan Health Authority—Effectively Using Travel Nurses

5     Saskatchewan Public Safety Agency—Resource Planning for Wildfire Response

Audit At a Glance Saskatchewan Public Safety Agency—Resource Planning for Wildfire Response

6     SaskTel—Making High-Speed Internet Available Throughout Saskatchewan

7     Social Services—Monitoring Group Homes Providing Care to Children

Follow-Up Audits

8     3sHealth—Managing Disability Claims

9     Agriculture—Mitigating Pests in Crops and Pastures

10    Energy and Resources—Auditing Producer Returns

11    Finance—Enforcing Provincial Sales Tax Legislation

12    Financial and Consumer Affairs Authority—Regulating Vehicle Dealers

13    Government Relations—Providing Safe Drinking Water in Northern Settlements

14    Health—Detecting Inappropriate Physician Payments

15    Health—Monitoring Opioid Prescribing and Dispensing

16    Highways—Conducting Winter Maintenance on Provincial Highways

17    Living Sky School Division—Providing Intervention Services to High School Students with Significant Mental Health Concerns

18    Regina Public School Division—Delivering Prekindergarten Programming

19    Saskatchewan Apprenticeship and Trade Certification Commission—Increasing Apprentices from Underrepresented Groups

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

21    Saskatchewan Workers’ Compensation Board—Monitoring Safety Associations’ Use of Funding

22    Saskatoon School Division—Supporting Students with Intensive Needs

23    Social Services—Delivering the Saskatchewan Income Support Program

24    Social Services—Monitoring Foster Families

25    Water Security Agency—Regulating Water Use

Appendices

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.

Acknowledgments

Our Office continuously values the cooperation from the staff and management of government agencies, along with their appointed auditors, in completing the work included in this Report. We are also thankful to the many experts who shared their knowledge and advice during the course of our work.

We also appreciate the ongoing support of the all-party Standing Committee on Public Accounts and acknowledge its commitment in helping to hold the Government to account. Our Office remains focused on serving the Legislative Assembly and the people of Saskatchewan and is committed to making a meaningful difference for a sustainable Saskatchewan and its people.

Back to All Reports