STANDING COMMITTEE ON PUBLIC ACCOUNTS FIRST REPORT OF THE TWENTY-EIGHTH LEGISLATURE May 16, 2017 LEGISLATIVE ASSEMBLY OF SASKATCHEWAN

May 16, 2017 To the honourable members of the Legislative Assembly: HONOURABLE MEMBERS: I have the pleasure to present the first report of the Standing Committee on Public Accounts for the twenty-eighth legislature. The committee is authorized by the Assembly to review and report to the Assembly its observations, opinions, and recommendations on the reports of the Provincial Auditor and on the Public Accounts. This report reflects the work of the committee for the period February 10, 2016 to May 15, 2017.

During this time, the committee examined chapters in six annual volumes of the Provincial Auditor; considered the Provincial Auditor’s business and financial plan for the year ended March 31, 2018 and annual report for the year ended March 31, 2016; and considered the Provincial Auditor’s Special Report: Land Acquisition Processes, The Global Transportation Hub Authority and Ministry of Highways and Infrastructure.

Respectfully submitted on behalf of the committee, Danielle Chartier, Chair MLA Saskatoon Riversdale Legislative Assembly of Saskatchewan Standing Committee on Public Accounts Room 7 Legislative Building 2405 Legislative Drive Regina, Saskatchewan S4S 0B3 Tel (306) 787-9930 committees@legassembly.sk.ca

Contents Introduction ................................................................................................................................................... 2 Membership of the Committee ................................................................................................................. 2 Acknowledgments .................................................................................................................................... 2 Government Response .............................................................................................................................. 2 Review of Provincial Auditor’s Annual Volumes ........................................................................................ 3

Summary ................................................................................................................................................... 3 Advanced Education ................................................................................................................................. 3 Agriculture ................................................................................................................................................ 7 Central Services ........................................................................................................................................ 8 Creative Saskatchewan ............................................................................................................................. 9 Economy ................................................................................................................................................. 11 Education ................................................................................................................................................ 13 Environment ........................................................................................................................................... 20 Government Relations ............................................................................................................................ 22 Highways and Infrastructure .................................................................................................................. 25 Justice and Attorney General .................................................................................................................. 26 Labour Relations and Workplace Safety ................................................................................................ 31 Parks, Culture and Sport ......................................................................................................................... 31 Public Employees Benefits Agency........................................................................................................ 34 Public Service Commission .................................................................................................................... 35 Saskatchewan Liquor and Gaming Authority Inc. ................................................................................. 36 Saskatchewan Liquor and Gaming Authority ......................................................................................... 36 Social Services ........................................................................................................................................ 38 Standing Committee on Public Accounts ............................................................................................... 40

Summary of Implemented Recommendations ........................................................................................ 41 Tourism Saskatchewan ........................................................................................................................... 41 University of Regina ............................................................................................................................... 42 Water Security Agency ........................................................................................................................... 42 Special Report of the Provincial Auditor .................................................................................................... 44 Introduction ............................................................................................................................................ 44 Procedural Motions................................................................................................................................. 45 Provincial Auditor’s Recommendations ................................................................................................. 49 Global Transportation Hub ..................................................................................................................... 50 Highways and Infrastructure .................................................................................................................. 51 Other Work of the Committee .................................................................................................................... 56 Review of the Provincial Auditor’s Business and Financial Plan .......................................................... 56 Review of the Provincial Auditor’s Annual Report................................................................................ 56 Audit Committee .................................................................................................................................... 56 Attendance at CCPAC/CCOLA ............................................................................................................. 57 Appendix A — Provincial Auditor’s Officials ........................................................................................... 58 Appendix B — Provincial Comptroller’s Officials .................................................................................... 59 Appendix C — Ministry Officials .............................................................................................................. 60

COMPOSITION OF COMMITTEE Ms. Danielle Chartier, Chair Saskatoon Riversdale Ms. Jennifer Campeau Saskatoon Fairview Mr. Herb Cox The Battlefords Mr. Larry Doke, Deputy Chair Cut Knife-Turtleford Don McMorris Indian Head-Milestone Hon. Paul Merriman Saskatoon Silverspring-Sutherland Mr. Warren Michelson Moose Jaw North Ms. Nicole Sarauer Regina Douglas Park

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 2 Introduction Membership of the Committee At the dissolution of the twenty-seventh legislature, committee membership was comprised of Danielle Chartier, Chair; Larry Doke, Deputy Chair; Glen Hart; Russ Marchuk; Warren Michelson; Randy Weekes; and Trent Wotherspoon.

Rules 122(1), 122(2), and 142(1) of the Rules and Procedures of the Legislative Assembly of Saskatchewan state that the Standing Committee on Public Accounts is to consist of seven members, and the membership shall be, as far as reasonably practicable, proportional to party membership in the Assembly. To allow for an additional opposition member on the Standing Committee on Public Accounts, the Government House Leader, Hon.

Ken Cheveldayoff, moved at the House Services meeting on May 19, 2016: That notwithstanding rule 122 and 142(1), the composition of the Standing Committee on Public Accounts shall consist of eight members, including two opposition members, for the duration of the twenty-eighth legislature. The question being put, it was agreed to. The inaugural Standing Committee on Public Accounts membership for the twenty-eighth legislature was appointed on May 24, 2016. It consisted of Tina Beaudry-Mellor, Steven Bonk, Danielle Chartier, Larry Doke, Joe Hargrave, Glen Hart, Warren Michelson, and Nicole Sarauer.

On May 25, 2016, Danielle Chartier was re-elected Chair, and Larry Doke was re-elected Deputy Chair. On August 31, 2016, Jennifer Campeau, Herb Cox, and Randy Weekes replaced Tina Beaudry-Mellor, Steven Bonk, and Joe Hargrave on the committee. Hon. Paul Merriman and Don McMorris replaced Glen Hart and Randy Weekes on March 14, 2017. Acknowledgments The Standing Committee on Public Accounts expresses its appreciation to the employees of the Office of the Provincial Auditor, including Provincial Auditor Judy Ferguson.

The committee would also like to thank Provincial Comptroller Terry Paton, his staff, and the many witnesses who appeared before the committee. A list of witnesses is attached to this report as an appendix. Government Response Pursuant to rule 136(7), the Standing Committee on Public Accounts requests that the Government of Saskatchewan respond to this report within 120 days.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 3 Review of Provincial Auditor’s Annual Volumes

Summary The committee reviewed chapters from the following annual volumes of the Provincial Auditor:  2013 Report Volume 1  2014 Report Volume 2  2015 Report Volume 1  2015 Report Volume 2  2016 Report Volume 1  2016 Report Volume 2 The Standing Committee on Public Accounts considered 128 recommendations in the annual volumes of the Provincial Auditor. The committee concurred with 128 recommendations, noted compliance with 57 recommendations, and noted progress towards compliance on 70 recommendations. It concluded consideration of 51 chapters that did not have any new recommendations. Advanced Education 2015 Report Volume 2

Chapter 32: Advanced Education — Managing Risks to Post-Secondary Services from its Unsupported Critical IT System Considered September 15, 2016 Complete Information for Risk Analysis Needed The committee concurred with recommendation 1 made at page 155 of the Provincial Auditor’s 2015 report volume 2,

chapter 32, Advanced Education — Managing Risks to Post-Secondary Services from its Unsupported Critical IT System: We recommend that, to analyze risks and make decisions about its One Client Service Model system, the Ministry of Advanced Education periodically obtain information about its One Client Service Model system’s:  Indirect costs  Information technology infrastructure end of life or end of support dates  Estimated information technology infrastructure upgrade costs to maintain vendor support The committee noted that the Ministry of Advanced Education is making progress towards complying with the recommendation.

Implementation of Risk Management Plan Ongoing The committee concurred with recommendation 2 made at page 157 of the Provincial Auditor’s 2015 report volume 2,

chapter 32, Advanced Education — Managing Risks to Post-Secondary Services from its Unsupported Critical IT System:

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 4 We recommend that the Ministry of Advanced Education develop and implement a plan, over the One Client Service Model system’s expected remaining life, for upgrading and patching the information technology infrastructure on which the system resides. The committee noted that the Ministry of Advanced Education is making progress towards complying with the recommendation. The committee concurred with recommendation 3 made at page 157 of the Provincial Auditor’s 2015 report volume 2,

chapter 32, Advanced Education — Managing Risks to Post-Secondary Services from its Unsupported Critical IT System: We recommend that the service level agreement between the Ministry of Advanced Education and the Ministry of Central Services clearly outline responsibility for upgrading and patching the information technology infrastructure on which the One Client Service Model system resides and the associated costs. The committee noted that the Ministry of Advanced Education is making progress towards complying with the recommendation. 2015 Report Volume 2

Chapter 38: Saskatchewan Polytechnic — Procuring Goods and Services Considered September 15, 2016 Set Policies for Procurement The committee concurred with recommendation 1 made at page 254 of the Provincial Auditor’s 2015 report volume 2,

chapter 38, Saskatchewan Polytechnic — Procuring Goods and Services: We recommend that Saskatchewan Polytechnic’s Board of Directors review and approve its policy related to the procurement of goods and services. The committee noted that Saskatchewan Polytechnic’s board of directors is making progress towards complying with the recommendation. The committee concurred with recommendation 2 made at page 256 of the Provincial Auditor’s 2015 report volume 2,

chapter 38, Saskatchewan Polytechnic — Procuring Goods and Services: We recommend that Saskatchewan Polytechnic update its policy related to procuring goods and services so that it applies to all purchases. The committee noted that Saskatchewan Polytechnic is making progress towards complying with the recommendation. The committee concurred with recommendation 3 made at page 257 of the Provincial Auditor’s 2015 report volume 2,

chapter 38, Saskatchewan Polytechnic — Procuring Goods and Services: We recommend that Saskatchewan Polytechnic implement procedures to track and monitor instances of non-compliance with procurement policies.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 5 The committee noted that Saskatchewan Polytechnic has complied with the recommendation. The committee concurred with recommendation 4 made at page 257 of the Provincial Auditor’s 2015 report volume 2,

chapter 38, Saskatchewan Polytechnic — Procuring Goods and Services: We recommend that Saskatchewan Polytechnic give the Board of Directors periodic reports on significant non-compliance with procurement policies. The committee noted that Saskatchewan Polytechnic is making progress towards complying with the recommendation. Define the Need and Specifications for Required Goods and Services The committee concurred with recommendation 5 made at page 258 of the Provincial Auditor’s 2015 report volume 2,

chapter 38, Saskatchewan Polytechnic — Procuring Goods and Services: We recommend that Saskatchewan Polytechnic require requesting departments to confirm the accuracy of tender requirements prior to Saskatchewan Polytechnic making tenders available to suppliers. The committee noted that Saskatchewan Polytechnic has complied with the recommendation. Obtain Quotations Fairly The committee concurred with recommendation 6 made at page 260 of the Provincial Auditor’s 2015 report volume 2,

chapter 38, Saskatchewan Polytechnic — Procuring Goods and Services: We recommend that Saskatchewan Polytechnic enforce its procurement policy over use of the single- or sole-source procurement method. The committee noted that Saskatchewan Polytechnic is making progress towards complying with the recommendation. The committee concurred with recommendation 7 made at page 261 of the Provincial Auditor’s 2015 report volume 2,

chapter 38, Saskatchewan Polytechnic — Procuring Goods and Services: We recommend that Saskatchewan Polytechnic maintain purchase card applications and cardholder agreements for all issued and active purchase cards. The committee noted that Saskatchewan Polytechnic has complied with the recommendation. The committee concurred with recommendation 8 made at page 261 of the Provincial Auditor’s 2015 report volume 2,

chapter 38, Saskatchewan Polytechnic — Procuring Goods and Services: We recommend that Saskatchewan Polytechnic prohibit managers from approving purchase card statements that include items purchased on their behalf. The committee noted that Saskatchewan Polytechnic has complied with the recommendation.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 6 Select Suppliers The committee concurred with recommendation 9 made at page 262 of the Provincial Auditor’s 2015 report volume 2,

chapter 38, Saskatchewan Polytechnic — Procuring Goods and Services: We recommend that Saskatchewan Polytechnic require the completion of a standard process (e.g., a form) to evaluate tenders. The committee noted that Saskatchewan Polytechnic has complied with the recommendation. The committee concurred with recommendation 10 made at page 262 of the Provincial Auditor’s 2015 report volume 2,

chapter 38, Saskatchewan Polytechnic — Procuring Goods and Services: We recommend that Saskatchewan Polytechnic require written approval of the selection of suppliers following evaluation of tenders. The committee noted that Saskatchewan Polytechnic has complied with the recommendation. The committee concurred with recommendation 11 made at page 262 of the Provincial Auditor’s 2015 report volume 2,

chapter 38, Saskatchewan Polytechnic — Procuring Goods and Services: We recommend that Saskatchewan Polytechnic formally communicate the results of tenders to all suppliers who responded to tender requests. The committee noted that Saskatchewan Polytechnic has complied with the recommendation. The committee concurred with recommendation 12 made at page 263 of the Provincial Auditor’s 2015 report volume 2,

chapter 38, Saskatchewan Polytechnic — Procuring Goods and Services: We recommend that Saskatchewan Polytechnic establish contract requirements for procuring goods and services. The committee noted that Saskatchewan Polytechnic is making progress towards complying with the recommendation. Manage Suppliers The committee concurred with recommendation 13 made at page 264 of the Provincial Auditor’s 2015 report volume 2,

chapter 38, Saskatchewan Polytechnic — Procuring Goods and Services: We recommend that Saskatchewan Polytechnic periodically confirm that existing users with access to make changes to supplier records within the financial system remains appropriate. The committee noted that Saskatchewan Polytechnic has complied with the recommendation.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 7 Agriculture 2015 Report Volume 2

Chapter 2: Agriculture Considered September 14, 2016 Approval for Grazing Agreements Not Obtained The committee concurred with recommendation 1 made at page 19 of the Provincial Auditor’s 2015 report volume 2,

chapter 2, Agriculture: We recommend that the Ministry of Agriculture obtain an Order in Council prior to entering a grazing lease agreement for land in excess of 25,000 acres as required by law. The committee noted that the Ministry of Agriculture has complied with the recommendation. 2015 Report Volume 2

Chapter 14: Prairie Agricultural Machinery Institute Considered September 14, 2016 Clarification of Acceptable Donations Needed The committee concurred with recommendation 1 made at page 83 of the Provincial Auditor’s 2015 report volume 2,

chapter 14, Prairie Agricultural Machinery Institute: We recommend that the Prairie Agricultural Machinery Institute develop, for its Board’s approval, a policy that defines acceptable donations and approvals necessary when making donations. The committee noted that the Prairie Agricultural Machinery Institute has complied with the recommendation. 2015 Report Volume 2

Chapter 42: Agriculture — Livestock Waste Regulation Considered September 14, 2016 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2015 Report Volume 2

Chapter 53: Saskatchewan Crop Insurance Corporation — AgriStability Benefits. Considered September 14, 2016 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 8 Central Services 2015 Report Volume 2

Chapter 43: Central Services — Fleet Maintenance Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 1

Chapter 2: Central Services Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 1:

Chapter 5: Central Services — Data Centre Security Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 1

Chapter 6: Central Services — Web Application Security Requirements Considered January 11, 2017 Key Information on Web Applications Needed The committee concurred with recommendation 1 made at page 48 of the Provincial Auditor’s 2016 report volume 1,

chapter 6, Central Services — Web Application Security Requirements: We recommend that the Ministry of Central Services document key information about all ministry web applications that are subject to its security policy. The committee noted that the Ministry of Central Services is making progress towards complying with the recommendation. Security–focused Procedures Needed The committee concurred with recommendation 2 made at page 51 of the Provincial Auditor’s 2016 report volume 1,

chapter 6, Central Services — Web Application Security Requirements: We recommend that the Ministry of Central Services develop and maintain comprehensive procedures and guidelines to support the development and operation of secure web applications. The committee noted that the Ministry of Central Services has complied with the recommendation.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 9 Proactive Routine Monitoring of Compliance with IT Security Policies Needed The committee concurred with recommendation 3 made at page 53 of the Provincial Auditor’s 2016 report volume 1,

chapter 6, Central Services — Web Application Security Requirements: We recommend that the Ministry of Central Services require routine analysis of web application vulnerabilities to monitor compliance with its security policy. The committee noted that the Ministry of Central Services has complied with the recommendation. The committee concurred with recommendation 4 made at page 54 of the Provincial Auditor’s 2016 report volume 1,

chapter 6, Central Services — Web Application Security Requirements: We recommend that the Ministry of Central Services work with the ministries to address identified higher-risk web application vulnerabilities. The committee noted that the Ministry of Central Services is making progress towards complying with the recommendation. 2016 Report Volume 2

Chapter 3: Central Services Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 2

Chapter 33: Central Services — Use of Consultants Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. Creative Saskatchewan 2014 Report Volume 2

Chapter 4: Creative Saskatchewan Considered September 14, 2016 Payment Not Properly Authorized The committee concurred with recommendation 1 made at page 34 of the Provincial Auditor’s 2014 report volume 2,

chapter 4, Creative Saskatchewan:

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 10 We recommend that Creative Saskatchewan obtain an Order in Council, as required by law, prior to providing financial assistance where the amount exceeds $250,000 in a fiscal year to a single individual or corporation. The committee noted that Creative Saskatchewan has complied with the recommendation. 2015 Report Volume 2

Chapter 4: Creative Saskatchewan Considered September 14, 2016 Financial Reporting Guidance Needs Improvement The committee concurred with recommendation 1 made at page 28 of the Provincial Auditor’s 2015 report volume 2,

chapter 4, Creative Saskatchewan: We recommend that Creative Saskatchewan’s Board establish policies and procedures for maintaining accurate accounting records and preparation of financial statements. The committee noted that Creative Saskatchewan has complied with the recommendation. Password Policy Needed The committee concurred with recommendation 2 made at page 29 of the Provincial Auditor’s 2015 report volume 2,

chapter 4, Creative Saskatchewan: We recommend that Creative Saskatchewan establish a policy for restricting access to its IT systems and data. The committee noted that Creative Saskatchewan has complied with the recommendation. Service Provider Agreement Needed The committee concurred with recommendation 3 made at page 29 of the Provincial Auditor’s 2015 report volume 2,

chapter 4, Creative Saskatchewan: We recommend that Creative Saskatchewan sign a service agreement with its payroll service provider. The committee noted that Creative Saskatchewan has complied with the recommendation. Clear Processes for Review and Approval of Payroll Registers Needed The committee concurred with recommendation 4 made at page 29 of the Provincial Auditor’s 2015 report volume 2,

chapter 4, Creative Saskatchewan: We recommend that Creative Saskatchewan give staff written guidance for reviewing and approving payroll registers prior to paying employees. The committee noted that Creative Saskatchewan has complied with the recommendation.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 11 Clear Processes for Bank Reconciliations Needed The committee concurred with recommendation 5 made at page 30 of the Provincial Auditor’s 2015 report volume 2,

chapter 4, Creative Saskatchewan: We recommend that Creative Saskatchewan give staff written guidance for preparing and approving bank reconciliations. The committee noted that Creative Saskatchewan has complied with the recommendation. Clear Processes for Journal Entries Needed The committee concurred with recommendation 6 made at page 30 of the Provincial Auditor’s 2015 report volume 2,

chapter 4, Creative Saskatchewan: We recommend that Creative Saskatchewan give staff written guidance for preparing and approving journal entries. The committee noted that Creative Saskatchewan has complied with the recommendation. Economy 2015 Report Volume 1

Chapter 8: Economy — Coordinating English-Language Programs Considered September 15, 2016 Forecast Needs for English-Language Programs The committee concurred with recommendation 1 made at page 70 of the Provincial Auditor’s 2015 report volume 1,

chapter 8, Economy — Coordinating English-Language Programs: We recommend that the Ministry of the Economy develop a formal methodology, including regional analysis, for assessing the demand for English-language program needs. The committee noted that the Ministry of the Economy is making progress towards complying with the recommendation. The committee concurred with recommendation 2 made at page 71 of the Provincial Auditor’s 2015 report volume 1,

chapter 8, Economy — Coordinating English-Language Programs: We recommend that the Ministry of the Economy obtain information on federally-funded English- language programs to facilitate decisions on the nature and location of provincially-funded English- language programs. The committee noted that the Ministry of the Economy is making progress towards complying with the recommendation.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 12 Implement a System-Wide Strategy for English-Language Programs The committee concurred with recommendation 3 made at page 72 of the Provincial Auditor’s 2015 report volume 1,

chapter 8, Economy — Coordinating English-Language Programs: We recommend that the Ministry of the Economy select specific and measurable targets related to performance indicators for its English-language programs to monitor the effectiveness of delivery of the programs. The committee noted that the Ministry of the Economy has complied with the recommendation. The committee concurred with recommendation 4 made at page 73 of the Provincial Auditor’s 2015 report volume 1,

chapter 8, Economy — Coordinating English-Language Programs: We recommend that the Ministry of the Economy sign agreements for the delivery of English- language programs with regional colleges that deliver those programs. The committee noted that the Ministry of the Economy has complied with the recommendation. Monitor Delivery of the English-Language Programs The committee concurred with recommendation 5 made at page 75 of the Provincial Auditor’s 2015 report volume 1,

chapter 8, Economy — Coordinating English-Language Programs: We recommend that the Ministry of the Economy formally assess whether regional colleges that deliver English-language programs meet its expectations as set out in its Regional Colleges’ policy manual. The committee noted that the Ministry of the Economy is making progress towards complying with the recommendation. 2015 Report Volume 2

Chapter 20: Saskatchewan Apprenticeship and Trade Certification Commission Considered September 15, 2016 Timely Reviews of Bank Reconciliations Needed The committee concurred with recommendation 1 made at page 108 of the Provincial Auditor’s 2015 report volume 2,

chapter 20, Saskatchewan Apprenticeship and Trade Certification Commission: We recommend that the Saskatchewan Apprenticeship and Trade Certification Commission review and approve its bank reconciliations independent of their preparation each quarter. The committee noted that the Saskatchewan Apprenticeship and Trade Certification Commission has complied with the recommendation. 2015 Report Volume 2

Chapter 44: Economy — Project Management Processes over PRIME Considered September 15, 2016

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 13 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 1

Chapter 30: Saskatchewan Apprenticeship and Trade Certification Commission — Enabling Apprentices to Achieve Certification Considered September 15, 2016 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. Education 2015 Report Volume 1

Chapter 20: Education — Capital Asset Planning for Schools Considered September 14, 2016 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2015 Report Volume 2

Chapter 5: Education Considered September 14, 2016 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2015 Report Volume 2

Chapter 29: Teachers’ Dental Plan Considered September 14, 2016 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2015 Report Volume 2

Chapter 40: St. Paul’s Roman Catholic Separate School Division No. 20 — Promoting Good Student Health and Physical Fitness Considered September 14, 2016 Need to Document and Communicate Physical Activity Expectations The committee concurred with recommendation 1 made at page 284 of the Provincial Auditor’s 2015 report volume 2,

chapter 40, St. Paul’s Roman Catholic Separate School Division No. 20 — Promoting Good Student Health and Physical Fitness:

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 14 We recommend the St. Paul’s Roman Catholic Separate School Division No. 20 set its expectations for promoting student physical activity. The committee noted that St. Paul’s Roman Catholic Separate School Division No. 20 is making progress towards complying with the recommendation. The committee concurred with recommendation 2 made at page 285 of the Provincial Auditor’s 2015 report volume 2,

chapter 40, St. Paul’s Roman Catholic Separate School Division No. 20 — Promoting Good Student Health and Physical Fitness: We recommend the St. Paul’s Roman Catholic Separate School Division No. 20 establish a process to review and update policies on a regular basis. The committee noted that St. Paul’s Roman Catholic Separate School Division No. 20 is making progress towards complying with the recommendation. Improvements Required in Selection and Implementation of Initiatives The committee concurred with recommendation 3 made at page 288 of the Provincial Auditor’s 2015 report volume 2,

chapter 40, St. Paul’s Roman Catholic Separate School Division No. 20 — Promoting Good Student Health and Physical Fitness: We recommend St. Paul’s Roman Catholic Separate School Division No. 20 provide principals with criteria to guide their assessment and selection of health and physical fitness initiatives at the school level. The committee noted that St. Paul’s Roman Catholic Separate School Division No. 20 is making progress towards complying with the recommendation. The committee concurred with recommendation 4 made at page 290 of the Provincial Auditor’s 2015 report volume 2,

chapter 40, St. Paul’s Roman Catholic Separate School Division No. 20 — Promoting Good Student Health and Physical Fitness: We recommend that the St. Paul’s Roman Catholic Separate School Division No. 20 monitor partnerships and community relationships related to nutrition and physical activity initiatives. The committee noted that St. Paul’s Roman Catholic Separate School Division No. 20 is making progress towards complying with the recommendation. Initiative Monitoring and Reporting Required The committee concurred with recommendation 5 made at page 291 of the Provincial Auditor’s 2015 report volume 2,

chapter 40, St. Paul’s Roman Catholic Separate School Division No. 20 — Promoting Good Student Health and Physical Fitness: We recommend that the St. Paul’s Roman Catholic Separate School Division No. 20 establish a process to track and report to its Board of Education on the performance of its initiatives to promote good student health and physical fitness.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 15 The committee noted that St. Paul’s Roman Catholic Separate School Division No. 20 is making progress towards complying with the recommendation. 2015 Report Volume 2

Chapter 52: Regina Public and Regina Separate School Divisions — Physical Safety of Students Considered September 14, 2016 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 1

Chapter 3: School Divisions Considered September 14, 2016 Holy Trinity Roman Catholic Separate School Division No. 22 The committee concurred with recommendation 1 made at page 23 of the Provincial Auditor’s 2016 report volume 1,

chapter 3, School Divisions: We recommend that Holy Trinity Roman Catholic Separate School Division No. 22 only pay for purchases that are properly authorized. The committee noted that Holy Trinity Roman Catholic Separate School Division No. 22 has complied with the recommendation. Ile-a-la Crosse School Division No. 112 The committee concurred with recommendation 2 made at page 24 of the Provincial Auditor’s 2016 report volume 1,

chapter 3, School Divisions: We recommend that Ile-a-la Crosse School Division No. 112 develop financial management policies and procedures to address its financial risks. The committee noted that Ile-a-la Crosse School Division No. 112 is making progress towards complying with the recommendation. Lloydminster Public School Division No. 99 The committee concurred with recommendation 3 made at page 25 of the Provincial Auditor’s 2016 report volume 1,

chapter 3, School Divisions: We recommend that Lloydminster Public School Division No. 99 review and approve cheque registers prior to printing signed cheques for payment. The committee noted that Lloydminster Public School Division No. 99 has complied with the recommendation.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 16 2016 Report Volume 1

Chapter 11: North East School Division No. 200 — Increasing Grade 3 Students Reading at Grade Level Considered September 14, 2016 Risk Strategies Needed to Support Action Plans The committee concurred with recommendation 1 made at page 119 of the Provincial Auditor’s 2016 report volume 1,

chapter 11, North East School Division No. 200 — Increasing Grade 3 Students Reading at Grade Level: We recommend that North East School Division No. 200 document all of its key risks related to increasing the percentage of Grade 3 students reading at grade level. The committee noted that North East School Division No. 200 is making progress towards complying with the recommendation. The committee concurred with recommendation 2 made at page 120 of the Provincial Auditor’s 2016 report volume 1,

chapter 11, North East School Division No. 200 — Increasing Grade 3 Students Reading at Grade Level: We recommend that North East School Division No. 200 document strategies for managing identified risks related to increasing the percentage of Grade 3 students reading at grade level. The committee noted that North East School Division No. 200 is making progress towards complying with the recommendation. Guidance for Exemptions and Explanations of Changes to Action Plans Needed The committee concurred with recommendation 3 made at page 123 of the Provincial Auditor’s 2016 report volume 1,

chapter 11, North East School Division No. 200 — Increasing Grade 3 Students Reading at Grade Level: We recommend that North East School Division No. 200 work with other school divisions to develop additional guidance for exempting students from provincial reading level assessments. The committee noted that North East School Division No. 200 is making progress towards complying with the recommendation. The committee concurred with recommendation 4 made at page 124 of the Provincial Auditor’s 2016 report volume 1,

chapter 11, North East School Division No. 200 — Increasing Grade 3 Students Reading at Grade Level: We recommend that North East School Division No. 200 periodically evaluate the effectiveness of the tools it uses to assess student reading levels. The committee noted that North East School Division No. 200 is making progress towards complying with the recommendation.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 17 The committee concurred with recommendation 5 made at page 125 of the Provincial Auditor’s 2016 report volume 1,

chapter 11, North East School Division No. 200 — Increasing Grade 3 Students Reading at Grade Level: We recommend that North East School Division No. 200 publicly provide the reasons for differences between planned and actual results for Grade 3 student reading levels, along with key resulting changes to action plans. The committee noted that North East School Division No. 200 is making progress towards complying with the recommendation. 2016 Report Volume 1

Chapter 12: Prairie Spirit School Division No. 206 — Maintaining Facilities Considered September 14, 2016 Complete and Up-to-date Information on Facilities Needed The committee concurred with recommendation 1 made at page 134 of the Provincial Auditor’s 2016 report volume 1,

chapter 12, Prairie Spirit School Division No. 206 — Maintaining Facilities: We recommend that Prairie Spirit School Division No. 206 set out, in writing, what minimum information it expects staff to gather and record about its facilities and significant components. The committee noted that Prairie Spirit School Division No. 206 is making progress towards complying with the recommendation. The committee concurred with recommendation 2 made at page 135 of the Provincial Auditor’s 2016 report volume 1,

chapter 12, Prairie Spirit School Division No. 206 — Maintaining Facilities: We recommend that Prairie Spirit School Division No. 206 provide staff with written guidance on the nature, extent, and frequency of inspections of all of its facilities and related significant components. The committee noted that Prairie Spirit School Division No. 206 is making progress towards complying with the recommendation. The committee concurred with recommendation 3 made at page 137 of the Provincial Auditor’s 2016 report volume 1,

chapter 12, Prairie Spirit School Division No. 206 — Maintaining Facilities: We recommend that Prairie Spirit School Division No. 206 establish service objectives for each type of facility and significant related components. The committee noted that Prairie Spirit School Division No. 206 is making progress towards complying with the recommendation. Overall Maintenance Plan Needed The committee concurred with recommendation 4 made at page 140 of the Provincial Auditor’s 2016 report volume 1,

chapter 12, Prairie Spirit School Division No. 206 — Maintaining Facilities:

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 18 We recommend that Prairie Spirit School Division No. 206 develop a maintenance plan for all of its facilities and their significant components, including short-, medium-, and long-term maintenance priorities and planned preventative maintenance strategies. The committee noted that Prairie Spirit School Division No. 206 is making progress towards complying with the recommendation. Preventative Maintenance Not Documented The committee concurred with recommendation 5 made at page 143 of the Provincial Auditor’s 2016 report volume 1,

chapter 12, Prairie Spirit School Division No. 206 — Maintaining Facilities: We recommend that Prairie Spirit School Division No. 206 track maintenance completed on facilities and significant components. The committee noted that Prairie Spirit School Division No. 206 is making progress towards complying with the recommendation. Better Information to Monitor Maintenance Needed The committee concurred with recommendation 6 made at page 145 of the Provincial Auditor’s 2016 report volume 1,

chapter 12, Prairie Spirit School Division No. 206 — Maintaining Facilities: We recommend that Prairie Spirit School Division No. 206 provide its Board with periodic comprehensive maintenance reports (e.g., condition of facilities, timely completion of maintenance, deferred maintenance and its anticipated impact) to inform decision-making. The committee noted that Prairie Spirit School Division No. 206 is making progress towards complying with the recommendation. The committee concurred with recommendation 7 made at page 146 of the Provincial Auditor’s 2016 report volume 1,

chapter 12, Prairie Spirit School Division No. 206 — Maintaining Facilities: We recommend that Prairie Spirit School Division No. 206 require estimated maintenance costs be reviewed against supporting information for reasonableness by someone other than the preparer of the estimates. The committee noted that Prairie Spirit School Division No. 206 is making progress towards complying with the recommendation. 2016 Report Volume 1

Chapter 13: Regina School Division No. 4 — Promoting Positive Student Behaviour Considered September 14, 2016 Establish Requirements for Acceptable Student Behaviour The committee concurred with recommendation 1 made at page 155 of the Provincial Auditor’s 2016 report volume 1,

chapter 13, Regina School Division No. 4 — Promoting Positive Student Behaviour:

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 19 We recommend that Regina School Division No. 4 review and update policies (administrative procedures) on a regular basis as its policy expects. The committee noted that Regina School Division No. 4 has complied with the recommendation. Use Key Initiatives to Promote Positive Student Behaviour The committee concurred with recommendation 2 made at page 158 of the Provincial Auditor’s 2016 report volume 1,

chapter 13, Regina School Division No. 4 — Promoting Positive Student Behaviour: We recommend that Regina School Division No. 4 communicate to school administrators and staff, in writing, training expectations for initiatives to promote and support positive student behaviour. The committee noted that Regina School Division No. 4 has complied with the recommendation. The committee concurred with recommendation 3 made at page 158 of the Provincial Auditor’s 2016 report volume 1,

chapter 13, Regina School Division No. 4 — Promoting Positive Student Behaviour: We recommend that Regina School Division No. 4 require principals to make readily available, at schools, information on administrators and staff trained in key initiatives to promote and support positive student behaviour. The committee noted that Regina School Division No. 4 has complied with the recommendation. Address Disruptive Behaviour The committee concurred with recommendation 4 made at page 160 of the Provincial Auditor’s 2016 report volume 1,

chapter 13, Regina School Division No. 4 — Promoting Positive Student Behaviour: We recommend that Regina School Division No. 4 require consistent and accessible documentation of key discussions, decisions, and steps taken to support positive student behaviour. The committee noted that Regina School Division No. 4 has complied with the recommendation. Monitor Effectiveness of Student Behaviour Initiatives and Actions Taken The committee concurred with recommendation 5 made at page 162 of the Provincial Auditor’s 2016 report volume 1,

chapter 13, Regina School Division No. 4 — Promoting Positive Student Behaviour: We recommend that Regina School Division No. 4 establish a process to track and report to its Board of Education the overall success of its initiatives to promote positive student behaviour. The committee noted that Regina School Division No. 4 is making progress towards complying with the recommendation. 2016 Report Volume 1

Chapter 20: Education — School Instruction Time for Students Considered September 14, 2016

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 20 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. Environment 2015 Report Volume 1

Chapter 11: Environment — Regulating Industrial Wastewater Systems Considered September 15, 2016 Need to Maintain Current Records on Inspection Frequency The committee concurred with recommendation 1 made at page 110 of the Provincial Auditor’s 2015 report volume 1,

chapter 11, Environment — Regulating Industrial Wastewater Systems: We recommend that the Ministry of Environment keep up-to-date records on the frequency of its inspections of industrial wastewater systems. The committee noted that the Ministry of Environment has complied with the recommendation. Improved Identification of Non-Compliance and Reporting of Enforcement Action Needed The committee concurred with recommendation 2 made at page 111 of the Provincial Auditor’s 2015 report volume 1,

chapter 11, Environment — Regulating Industrial Wastewater Systems: We recommend that the Ministry of Environment require its staff to clearly document, for each industrial wastewater system inspected, the results of inspections as compared to the Ministry’s permit requirements. The committee noted that the Ministry of Environment is making progress towards complying with the recommendation. The committee concurred with recommendation 3 made at page 112 of the Provincial Auditor’s 2015 report volume 1,

chapter 11, Environment — Regulating Industrial Wastewater Systems: We recommend that the Ministry of Environment require the annual preparation of environmental compliance reports for all higher-risk industrial wastewater systems. The committee noted that the Ministry of Environment is making progress towards complying with the recommendation. The committee concurred with recommendation 4 made at page 113 of the Provincial Auditor’s 2015 report volume 1,

chapter 11, Environment — Regulating Industrial Wastewater Systems: We recommend that the Ministry of Environment provide the public with information on its enforcement actions (e.g., number of notices of violation, administrative penalties levied, court orders sought) related to its regulation of industrial wastewater systems.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 21 The committee noted that the Ministry of Environment has complied with the recommendation. 2015 Report Volume 2

Chapter 7: Environment Considered September 15, 2016 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2015 Report Volume 2

Chapter 45: Environment — Landfills Regulation Considered September 15, 2016 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 1

Chapter 7: Environment — Preventing Aquatic Invasive Species in Saskatchewan Considered September 15, 2016 Long-term Strategy to Prevent Aquatic Invasive Species Required The committee concurred with recommendation 1 made at page 63 of the Provincial Auditor’s 2016 report volume 1,

chapter 7, Environment — Preventing Aquatic Invasive Species in Saskatchewan: We recommend that the Ministry of Environment collaborate with partners to develop a long-term multi-agency invasive species strategy. The committee noted that the Ministry of Environment is making progress towards complying with the recommendation. Assessment of Education and Awareness Activities Needed The committee concurred with recommendation 2 made at page 64 of the Provincial Auditor’s 2016 report volume 1,

chapter 7, Environment — Preventing Aquatic Invasive Species in Saskatchewan: We recommend that the Ministry of Environment measure the effectiveness of its aquatic invasive species public education and awareness campaign regularly. The committee noted that the Ministry of Environment has complied with the recommendation. Ongoing Inspections and Sampling for Aquatic Invasive Species Necessary The committee concurred with recommendation 3 made at page 65 of the Provincial Auditor’s 2016 report volume 1,

chapter 7, Environment — Preventing Aquatic Invasive Species in Saskatchewan: We recommend that the Ministry of Environment formalize a risk-based watercraft inspection strategy related to aquatic invasive species.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 22 The committee noted that the Ministry of Environment is making progress towards complying with the recommendation. The committee concurred with recommendation 4 made at page 66 of the Provincial Auditor’s 2016 report volume 1,

chapter 7, Environment — Preventing Aquatic Invasive Species in Saskatchewan: We recommend that the Ministry of Environment establish a risk-based strategy for sampling Saskatchewan waters for aquatic invasive species. The committee noted that the Ministry of Environment is making progress towards complying with the recommendation. Rapid Response Plan Required The committee concurred with recommendation 5 made at page 67 of the Provincial Auditor’s 2016 report volume 1,

chapter 7, Environment — Preventing Aquatic Invasive Species in Saskatchewan: We recommend that the Ministry of Environment complete and test a formal rapid response plan to mitigate the spread of aquatic invasive species in Saskatchewan waters. The committee noted that the Ministry of Environment is making progress towards complying with the recommendation. 2016 Report Volume 1

Chapter 23: Environment — Regulating Air Emissions Considered September 15, 2016 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. Government Relations 2015 Report Volume 1

Chapter 2: Northern Municipal Trust Account Considered September 15, 2016 Preparation of Quarterly Financial Reports The committee concurred with recommendation 1 made at page 17 of the Provincial Auditor’s 2015 report volume 1,

chapter 2, Northern Municipal Trust Account: We recommend that the Ministry of Government Relations prepare accurate quarterly financial reports for the Northern Municipal Trust Account, as its policies require. The committee noted that the Ministry of Government Relations is making progress towards complying with the recommendation.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 23 Supervision of Staff Recording NMTA Information The committee concurred with recommendation 2 made at page 18 of the Provincial Auditor’s 2015 report volume 1,

chapter 2, Northern Municipal Trust Account: We recommend that the Ministry of Government Relations require management to carry out a detailed review of quarterly and year-end financial information (e.g. financial reports, journal entries, reconciliations) prepared by the staff responsible for recording Northern Municipal Trust Account financial information. The committee noted that the Ministry of Government Relations is making progress towards complying with the recommendation. 2015 Report Volume 1

Chapter 12: Government Relations — Coordinating Emergency Preparedness Considered September 15, 2016 Provincial Emergency Management Framework Established The committee concurred with recommendation 1 made at page 125 of the Provincial Auditor’s 2015 report volume 1,

chapter 12, Government Relations — Coordinating Emergency Preparedness: We recommend that the Ministry of Government Relations require the Provincial Emergency Management Committee to keep minutes documenting its deliberations and supporting its decisions. The committee noted that the Ministry of Government Relations has complied with the recommendation. Updated Risk Information Needed The committee concurred with recommendation 2 made at page 129 of the Provincial Auditor’s 2015 report volume 1,

chapter 12, Government Relations — Coordinating Emergency Preparedness: We recommend that the Ministry of Government Relations follow its established process to work with key stakeholders on identifying and updating, each year, assessments of risks of emergencies requiring provincial assistance. The committee noted that the Ministry of Government Relations is making progress towards complying with the recommendation. Alignment of Key Stakeholders’ Emergency Management Plans with the Provincial Plan Needs to be Confirmed The committee concurred with recommendation 3 made at page 131 of the Provincial Auditor’s 2015 report volume 1,

chapter 12, Government Relations — Coordinating Emergency Preparedness: We recommend that the Ministry of Government Relations provide key stakeholders responsible for key infrastructure in Saskatchewan with guidance to help them determine which infrastructure is critical to emergency preparedness for the province overall. The committee noted that the Ministry of Government Relations is making progress towards complying with the recommendation.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 24 The committee concurred with recommendation 4 made at page 132 of the Provincial Auditor’s 2015 report volume 1,

chapter 12, Government Relations — Coordinating Emergency Preparedness: We recommend that the Ministry of Government Relations periodically and formally confirm that emergency management plans of all key stakeholders align with the Provincial Emergency Management Plan. The committee noted that the Ministry of Government Relations is making progress towards complying with the recommendation. 2015 Report Volume 2

Chapter 9: Government Relations Considered September 15, 2016 Better Guidance for Monitoring the 2002 Gaming Framework Agreement Needed The committee concurred with recommendation 1 made at page 59 of the Provincial Auditor’s 2015 report volume 2,

chapter 9, Government Relations: We recommend that the Ministry of Government Relations provide guidance to staff for analyzing and taking action on issues arising from its monitoring of the 2002 Gaming Framework Agreement. The committee noted that the Ministry of Government Relations is making progress towards complying with the recommendation. 2016 Report Volume 1

Chapter 24: Government Relations — Safe Drinking Water in Northern Settlements Considered March 21, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 2

Chapter 8: Government Relations Considered March 21, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 2

Chapter 12: Northern Municipal Trust Account Considered March 21, 2017 Proper and Timely Reconciliation of Bank Accounts Needed The committee concurred with recommendation 1 made at page 69 of the Provincial Auditor’s 2016 report volume 2,

chapter 12, Northern Municipal Trust Account:

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 25 We recommend that the Ministry of Government Relations prepare timely and accurate bank reconciliations for the Northern Municipal Trust Account, as its policies require. The committee noted that the Ministry of Government Relations is making progress towards complying with the recommendation. 2016 Report Volume 2

Chapter 37: Government Relations — Assessing Public Concerns Considered March 21, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. Highways and Infrastructure 2015 Report Volume 2

Chapter 11: Highways and Infrastructure Considered September 15, 2016 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2015 Report Volume 2

Chapter 35: Highways and Infrastructure — Addressing Road Safety Concerns on Existing Highways Considered September 15, 2016 Strategy to Address Concerns The committee concurred with recommendation 1 made at page 211 of the Provincial Auditor’s 2015 report volume 2,

chapter 35, Highways and Infrastructure — Addressing Road Safety Concerns on Existing Highways: We recommend that the Ministry of Highways and Infrastructure develop and follow a consistent process for tracking complaints about road safety. The committee noted that the Ministry of Highways and Infrastructure has complied with the recommendation. High-Priority Concerns Not Defined The committee concurred with recommendation 2 made at page 214 of the Provincial Auditor’s 2015 report volume 2,

chapter 35, Highways and Infrastructure — Addressing Road Safety Concerns on Existing Highways: We recommend the Ministry of Highways and Infrastructure set out, in writing, the criteria for selecting safety improvement projects to complete in the upcoming year.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 26 The committee noted that the Ministry of Highways and Infrastructure has complied with the recommendation. The committee concurred with recommendation 3 made at page 215 of the Provincial Auditor’s 2015 report volume 2,

chapter 35, Highways and Infrastructure — Addressing Road Safety Concerns on Existing Highways: We recommend the Ministry of Highways and Infrastructure require its staff to keep its analysis and rationale for selecting safety improvement projects to complete in the upcoming year. The committee noted that the Ministry of Highways and Infrastructure has complied with the recommendation. Monitoring Achievement of Road Safety Objectives Needed The committee concurred with recommendation 4 made at page 216 of the Provincial Auditor’s 2015 report volume 2,

chapter 35, Highways and Infrastructure — Addressing Road Safety Concerns on Existing Highways: We recommend that the Ministry of Highways and Infrastructure give senior management periodic reports on whether its road safety improvement program helped reduce the frequency and severity of collisions. The committee noted that the Ministry of Highways and Infrastructure is making progress towards complying with the recommendation. 2016 Report Volume 1

Chapter 25: Highways and Infrastructure — Maintaining Bridges Considered September 15, 2016 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 1

Chapter 26: Highways and Infrastructure — Maintaining Highways Considered September 15, 2016 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. Justice and Attorney General 2013 Report Volume 1

Chapter 18: Rehabilitation of Young Offenders Considered January 11, 2017

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 27 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2015 Report Volume 2

Chapter 12: Justice Considered January 11, 2017 Disaster Recovery Requirements Needed The committee concurred with recommendation 1 made at page 74 of the Provincial Auditor’s 2015 report volume 2,

chapter 12, Justice: We recommend that the Ministry of Justice prepare and test its disaster recovery plans for its critical information technology systems. The committee noted that the Ministry of Justice is making progress towards complying with the recommendation. Timely Removal of User Access Needed The committee concurred with recommendation 2 made at page 74 of the Provincial Auditor’s 2015 report volume 2,

chapter 12, Justice: We recommend that the Ministry of Justice follow its established procedures for remov ing unneeded user access to its computer systems and data. The committee noted that the Ministry of Justice is making progress towards complying with the recommendation. 2015 Report Volume 2

Chapter 15: Public Guardian and Trustee of Saskatchewan Considered January 11, 2017 Changes in Financial Record Keeping Practices Needed The committee concurred with recommendation 1 made at page 86 of the Provincial Auditor’s 2015 report volume 2,

chapter 15, Public Guardian and Trustee of Saskatchewan: We recommend that the Public Guardian and Trustee of Saskatchewan maintain complete and accurate financial records to enable it to prepare complete and accurate financial statements. The committee noted that the Public Guardian and Trustee of Saskatchewan has complied with the recommendation. 2015 Report Volume 2

Chapter 47: Justice — Adult Inmate Rehabilitation Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 28 2015 Report Volume 2

Chapter 48: Justice — Maintaining the Integrity of Offender Data Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2015 Report Volume 2

Chapter 49: Justice — Managing Labour Costs Related to Absenteeism Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2015 Report Volume 2

Chapter 50: Justice — Protecting Saskatchewan Data Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 1

Chapter 10: Justice — Leading the Building Partnerships to Reduce Crime Initiative Considered January 11, 2017 Engaging Participating Agencies The committee concurred with recommendation 1 made at page 106 of the Provincial Auditor’s 2016 report volume 1,

chapter 10, Justice — Leading the Building Partnerships to Reduce Crime Initiative: We recommend that the Ministry of Justice confirm agencies, who decide to participate in a Community Mobilization Hub, accept and understand their roles within the Building Partnerships initiative. The committee noted that the Ministry of Justice is making progress towards complying with the recommendation. The committee concurred with recommendation 2 made at page 108 of the Provincial Auditor’s 2016 report volume 1,

chapter 10, Justice — Leading the Building Partnerships to Reduce Crime Initiative: We recommend that the Ministry of Justice identify how to measure the success of the Building Partnerships initiative. The committee noted that the Ministry of Justice is making progress towards complying with the recommendation.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 29 Supporting Use of Building Partnerships The committee concurred with recommendation 3 made at page 110 of the Provincial Auditor’s 2016 report volume 1,

chapter 10, Justice — Leading the Building Partnerships to Reduce Crime Initiative: We recommend that the Ministry of Justice provide additional direction and tools to support members of the Centre of Responsibility and Community Mobilization Hubs. The committee noted that the Ministry of Justice is making progress towards complying with the recommendation. Better Monitoring of Results Needed The committee concurred with recommendation 4 made at page 111 of the Provincial Auditor’s 2016 report volume 1,

chapter 10, Justice — Leading the Building Partnerships to Reduce Crime Initiative: We recommend that the Ministry of Justice, in collaboration with the Centre of Responsibility and Community Mobilization Hubs, analyze and report on the success of the Building Partnerships initiative. The committee noted that the Ministry of Justice is making progress towards complying with the recommendation. 2016 Report Volume 1

Chapter 16: Saskatchewan Legal Aid Commission — Providing Legal Aid Services Considered January 11, 2017 Legal Aid Service Expectations Need to be Set The committee concurred with recommendation 1 made at page 208 of the Provincial Auditor’s 2016 report volume 1,

chapter 16, Saskatchewan Legal Aid Commission — Providing Legal Aid Services: We recommend that the Saskatchewan Legal Aid Commission update its policies and procedures guiding the provision of legal aid services and obtain Commission approval of key policy revisions. The committee noted that the Saskatchewan Legal Aid Commission is making progress towards complying with the recommendation. The committee concurred with recommendation 2 made at page 210 of the Provincial Auditor’s 2016 report volume 1,

chapter 16, Saskatchewan Legal Aid Commission — Providing Legal Aid Services: We recommend that the Saskatchewan Legal Aid Commission use its electronic case management system to capture accurately the status of legal aid cases in a timely manner to facilitate monitoring of lawyer caseloads. The committee noted that the Saskatchewan Legal Aid Commission is making progress towards complying with the recommendation. The committee concurred with recommendation 3 made at page 212 of the Provincial Auditor’s 2016 report volume 1,

chapter 16, Saskatchewan Legal Aid Commission — Providing Legal Aid Services:

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 30 We recommend that the Saskatchewan Legal Aid Commission set expectations to assess the quality and timely delivery of legal aid services. The committee noted that the Saskatchewan Legal Aid Commission is making progress towards complying with the recommendation. Legal Aid Services Delivered to Eligible Applicants but Staff Evaluations Needed The committee concurred with recommendation 4 made at page 215 of the Provincial Auditor’s 2016 report volume 1,

chapter 16, Saskatchewan Legal Aid Commission — Providing Legal Aid Services: We recommend that the Saskatchewan Legal Aid Commission conduct written annual performance evaluations of its lawyers. The committee noted that the Saskatchewan Legal Aid Commission is making progress towards complying with the recommendation. Better Legal Aid Services Results Reporting Needed The committee concurred with recommendation 5 made at page 216 of the Provincial Auditor’s 2016 report volume 1,

chapter 16, Saskatchewan Legal Aid Commission — Providing Legal Aid Services: We recommend that the Saskatchewan Legal Aid Commission publish reasons for key differences between actual and expected results for legal aid services and establish actions to address shortfalls in its plans. 2016 Report Volume 1

Chapter 27: Justice — Monitoring Municipal Policing Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 2

Chapter 11: Justice Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 2

Chapter 39: Justice — Maintenance Enforcement Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 31 2016 Report Volume 2

Chapter 40: Justice — Monitoring Provincial Policing Services Delivered by the RCMP Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. Labour Relations and Workplace Safety 2014 Report Volume 2

Chapter 14: Labour Relations and Workplace Safety Considered September 14, 2016 Prompt Removal of User Access Needed The committee concurred with recommendation 1 made at page 95 of the Provincial Auditor’s 2014 report volume 2,

chapter 14, Labour Relations and Workplace Safety: We recommend that the Ministry of Labour Relations and Workplace Safety follow its established procedures for prompt removal of unneeded user access to its computer systems and data. The committee noted that the Ministry of Labour Relations and Workplace Safety has complied with the recommendation. Parks, Culture and Sport 2015 Report Volume 2

Chapter 3: Commercial Revolving Fund Considered September 14, 2016 Incorrect Fees Charged The committee concurred with recommendation 1 made at page 25 of the Provincial Auditor’s 2015 report volume 2,

chapter 3, Commercial Revolving Fund: We recommend that the Commercial Revolving Fund charge fees for battery site leases based on rates set out in law. The committee noted that the Commercial Revolving Fund has complied with the recommendation. 2015 Report Volume 2

Chapter 13: Parks, Culture and Sport Considered September 14, 2016 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 32 2015 Report Volume 2

Chapter 21: Saskatchewan Arts Board Considered September 14, 2016 Compliance with Grant Policies Needed The committee concurred with recommendation 1 made at page 111 of the Provincial Auditor’s 2015 report volume 2,

chapter 21, Saskatchewan Arts Board: We recommend that the Saskatchewan Arts Board follow its established policies to pay grants only to eligible recipients with no outstanding reports. The committee noted that the Saskatchewan Arts Board has complied with the recommendation. The committee concurred with recommendation 2 made at page 111 of the Provincial Auditor’s 2015 report volume 2,

chapter 21, Saskatchewan Arts Board: We recommend that the Saskatchewan Arts Board follow its established policies related to obtaining the required approval before paying multi-year grants. The committee noted that the Saskatchewan Arts Board has complied with the recommendation. 2015 Report Volume 2

Chapter 23: Saskatchewan Heritage Foundation Considered September 14, 2016 Payment Not Properly Authorized The committee concurred with recommendation 1 made at page 116 of the Provincial Auditor’s 2015 report volume 2,

chapter 23, Saskatchewan Heritage Foundation: We recommend that the Saskatchewan Heritage Foundation obtain an Order in Council, as required by law, prior to providing financial assistance to a single individual or agency when the amount exceeds $50,000 in a fiscal year. The committee noted that the Saskatchewan Heritage Foundation has complied with the recommendation 2016 Report Volume 2

Chapter 30: Western Development Museum — Permanently Removing Historical Artifacts Considered March 21, 2017 Policies Need to More Closely Align with External Guidelines and Practices The committee concurred with recommendation 1 made at page 209 of the Provincial Auditor’s 2016 report volume 2,

chapter 30, Western Development Museum — Permanently Removing Historical Artifacts: We recommend that management follow established policies and seek approval of the Board of the Western Development Museum for revisions to policies. The committee noted that the Western Development Museum has complied with the recommendation.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 33 The committee concurred with recommendation 2 made at page 211 of the Provincial Auditor’s 2016 report volume 2,

chapter 30, Western Development Museum — Permanently Removing Historical Artifacts: We recommend that the Western Development Museum provide its staff with written guidance on:  Systematically identifying artifacts for removal from its collection  Reporting aggregate artifact deaccessioning and disposal activities to the Board  When to obtain independent appraisals of artifacts The committee noted that the Western Development Museum is making progress towards complying with the recommendation. Meaningful Analysis of Collection Needed to Identify Potential Artifacts for Removal The committee concurred with recommendation 3 made at page 212 of the Provincial Auditor’s 2016 report volume 2,

chapter 30, Western Development Museum — Permanently Removing Historical Artifacts: We recommend that the Western Development Museum systematically review its collections to identify potential artifacts for removal. The committee noted that the Western Development Museum has complied with the recommendation. The committee concurred with recommendation 4 made at page 213 of the Provincial Auditor’s 2016 report volume 2,

chapter 30, Western Development Museum — Permanently Removing Historical Artifacts: We recommend that Western Development Museum Collections Management Policy clarify its expectations of staff to actively assist in identifying artifacts for removal. The committee noted that the Western Development Museum is making progress towards complying with the recommendation. The committee concurred with recommendation 5 made at page 213 of the Provincial Auditor’s 2016 report volume 2,

chapter 30, Western Development Museum — Permanently Removing Historical Artifacts: We recommend that the Western Development Museum update job descriptions of staff involved in collections management to reinforce their roles and responsibilities in deaccessioning and disposing of artifacts. The committee noted that the Western Development Museum is making progress towards complying with the recommendation.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 34 Timely Disposals and Approvals Consistent with Policy Needed The committee concurred with recommendation 6 made at page 215 of the Provincial Auditor’s 2016 report volume 2,

chapter 30, Western Development Museum — Permanently Removing Historical Artifacts: We recommend that the Western Development Museum use information in its collection database to analyze its collection to aid deaccessioning and disposal decisions. The committee noted that the Western Development Museum has complied with the recommendation. The committee concurred with recommendation 7 made at page 215 of the Provincial Auditor’s 2016 report volume 2,

chapter 30, Western Development Museum — Permanently Removing Historical Artifacts: We recommend that the Western Development Museum dispose of deaccessioned artifacts within an established timeframe. The committee noted that the Western Development Museum is making progress towards complying with the recommendation. The committee concurred with recommendation 8 made at page 215 of the Provincial Auditor’s 2016 report volume 2,

chapter 30, Western Development Museum — Permanently Removing Historical Artifacts: We recommend that the Western Development Museum approve disposals of artifacts consistent with its Collections Management Policy. The committee noted that the Western Development Museum has complied with the recommendation. 2016 Report Volume 2

Chapter 13: Parks, Culture and Sport Considered March 21, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. Public Employees Benefits Agency 2016 Report Volume 1

Chapter 29: Public Employees Benefits Agency — Securing Information Systems and Data Considered March 7, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 35 2016 Report Volume 2

Chapter 26: Finance — Public Employees Benefits Agency — Securing Personal Information Considered March 7, 2017 Certain Security Procedures Need to be Readily Accessible The committee concurred with recommendation 1 made at page 149 of the Provincial Auditor’s 2016 report volume 2,

chapter 26, Finance — Public Employees Benefits Agency — Securing Personal Information: We recommend that the Public Employees Benefits Agency maintain its procedures used to secure personal information in a manner that is readily accessible to its staff. The committee noted that the Public Employees Benefits Agency has complied with the recommendation. Process to Periodically Update Security Policies Needed The committee concurred with recommendation 2 made at page 153 of the Provincial Auditor’s 2016 report volume 2,

chapter 26, Finance — Public Employees Benefits Agency — Securing Personal Information: We recommend that the Public Employees Benefits Agency require periodic review and update of its non-IT security policies to keep personal information secure. The committee noted that the Public Employees Benefits Agency is making progress towards complying with the recommendation. Public Service Commission 2015 Report Volume 2

Chapter 16: Public Service Commission Considered March 7, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 2

Chapter 14: Public Service Commission Considered March 7, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 36 Saskatchewan Liquor and Gaming Authority Inc. 2015 Report Volume 2

Chapter 25: Saskatchewan Indian Gaming Authority Inc. Considered September 15, 2016 Improved Assessment of Accounting Implications of Lease Agreements Needed The committee concurred with recommendation 1 made at page 124 of the Provincial Auditor’s 2015 report volume 2,

chapter 25, Saskatchewan Indian Gaming Authority Inc.: We recommend that Saskatchewan Indian Gaming Authority Inc. determine the accounting implications of new or amended lease agreements and document its assessment. The committee noted that Saskatchewan Indian Gaming Authority Inc. has complied with the recommendation. Saskatchewan Liquor and Gaming Authority 2015 Report Volume 2

Chapter 26: Saskatchewan Liquor and Gaming Authority Considered September 15, 2016 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2015 Report Volume 2

Chapter 37: Saskatchewan Liquor and Gaming Authority — Managing Projects with Significant IT Components Considered September 15, 2016 Project Planning Processes Need Improvement The committee concurred with recommendation 1 made at page 243 of the Provincial Auditor’s 2015 report volume 2,

chapter 37, Saskatchewan Liquor and Gaming Authority — Managing Projects with Significant IT Components: We recommend Saskatchewan Liquor and Gaming Authority give staff guidance on determining required skills for projects with significant IT components. The committee noted that Saskatchewan Liquor and Gaming Authority has complied with the recommendation. The committee concurred with recommendation 2 made at page 244 of the Provincial Auditor’s 2015 report volume 2,

chapter 37, Saskatchewan Liquor and Gaming Authority — Managing Projects with Significant IT Components:

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 37 We recommend Saskatchewan Liquor and Gaming Authority give staff guidance on setting quality control requirements for projects with significant IT components. The committee noted that Saskatchewan Liquor and Gaming Authority is making progress towards complying with the recommendation. Project Monitoring Processes Need Improvement The committee concurred with recommendation 3 made at page 247 of the Provincial Auditor’s 2015 report volume 2,

chapter 37, Saskatchewan Liquor and Gaming Authority — Managing Projects with Significant IT Components: We recommend Saskatchewan Liquor and Gaming Authority follow its processes for preparing complete and accurate project status reports for projects with significant IT components. The committee noted that Saskatchewan Liquor and Gaming Authority has complied with the recommendation. The committee concurred with recommendation 4 made at page 247 of the Provincial Auditor’s 2015 report volume 2,

chapter 37, Saskatchewan Liquor and Gaming Authority — Managing Projects with Significant IT Components: We recommend Saskatchewan Liquor and Gaming Authority require formal review and approval of project status reports for projects with significant IT components. The committee noted that Saskatchewan Liquor and Gaming Authority has complied with the recommendation. The committee concurred with recommendation 5 made at page 248 of the Provincial Auditor’s 2015 report volume 2,

chapter 37, Saskatchewan Liquor and Gaming Authority — Managing Projects with Significant IT Components: We recommend Saskatchewan Liquor and Gaming Authority monitor whether its projects with significant IT components achieved objectives set out in approved business cases and periodically report to its Board and senior management. The committee noted that Saskatchewan Liquor and Gaming Authority has complied with the recommendation. 2015 Report Volume 2

Chapter 54: Saskatchewan Liquor and Gaming Authority — Liquor Procurement Considered September 15, 2016 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 38 Social Services 2015 Report Volume 2

Chapter 28: Social Services Considered March 14, 2017 Timely Removal of User Access Needed The committee concurred with recommendation 1 made at page 137 of the Provincial Auditor’s 2015 report volume 2,

chapter 28, Social Services: We recommend that the Ministry of Social Services follow its established procedures for removing unneeded user access to its computer systems and data promptly. The committee noted that the Ministry of Social Services is making progress towards complying with the recommendation. 2015 Report Volume 2

Chapter 39: Social Services — Minimizing Absenteeism Considered March 14, 2017 Improved Training Needed on Attendance Management The committee concurred with recommendation 1 made at page 273 of the Provincial Auditor’s 2015 report volume 2,

chapter 39, Social Services — Minimizing Absenteeism: We recommend that the Ministry of Social Services actively encourage supervisors to take available attendance management training and monitor participation. The committee noted that the Ministry of Social Services is making progress towards complying with the recommendation. Identification of Causes of Absenteeism Needed The committee concurred with recommendation 2 made at page 274 of the Provincial Auditor’s 2015 report volume 2,

chapter 39, Social Services — Minimizing Absenteeism: We recommend that the Ministry of Social Services give all supervisors quarterly reports that identify employees with higher than average sick leave to help them determine the reasons for such absences. The committee noted that the Ministry of Social Services is making progress towards complying with the recommendation. The committee concurred with recommendation 3 made at page 274 of the Provincial Auditor’s 2015 report volume 2,

chapter 39, Social Services — Minimizing Absenteeism: We recommend that the Ministry of Social Services, working with the Public Service Commission, develop targeted strategies to manage employee absenteeism based on an analysis of the causes for absenteeism.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 39 The committee noted that the Ministry of Social Services is making progress towards complying with the recommendation. Monitoring of Attendance Management Strategies Needed The committee concurred with recommendation 4 made at page 276 of the Provincial Auditor’s 2015 report volume 2,

chapter 39, Social Services — Minimizing Absenteeism: We recommend that the Ministry of Social Services give senior management periodic reports on the effectiveness of its attendance management strategies, including detailed analysis of the results. The committee noted that the Ministry of Social Services is making progress towards complying with the recommendation. 2016 Report Volume 1

Chapter 17, Social Services — Protecting Children-in-Care Information in the Linkin System Considered March 14, 2017 Plan Needed for Addressing Linkin Security Vulnerabilities The committee concurred with recommendation 1 made at page 224 of the Provincial Auditor’s 2016 report volume 1,

chapter 17, Social Services — Protecting Children-in-Care Information in the Linkin System: We recommend that the Ministry of Social Services establish a written plan for updating its Linkin system to protect it from known security vulnerabilities. The committee noted that the Ministry of Social Services is making progress towards complying with the recommendation. Need to Remove Unneeded Linkin Access Timely The committee concurred with recommendation 2 made at page 226 of the Provincial Auditor’s 2016 report volume 1,

chapter 17, Social Services — Protecting Children-in-Care Information in the Linkin System: We recommend that the Ministry of Social Service set out, in a policy, expected timeframes for removing Linkin user access. The committee noted that the Ministry of Social Services is making progress towards complying with the recommendation. Verification of Caregiver Information Needed and Sufficient Documentation Required for Linkin Payments The committee concurred with recommendation 3 made at page 226 of the Provincial Auditor’s 2016 report volume 1,

chapter 17, Social Services — Protecting Children-in-Care Information in the Linkin System: We recommend that the Ministry of Social Services follow its processes to verify the completeness of Linkin case management information entered about care providers of children in care.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 40 The committee noted that the Ministry of Social Services is making progress towards complying with the recommendation. The committee concurred with recommendation 4 made at page 227 of the Provincial Auditor’s 2016 report volume 1,

chapter 17, Social Services — Protecting Children-in-Care Information in the Linkin System: We recommend that the Ministry of Social Services consistently document its review of Linkin reports designed to identify unusual payments. The committee noted that the Ministry of Social Services has complied with the recommendation. 2016 Report Volume 1

Chapter 33: Social Services — Protection of Children in Care Considered March 14, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 2

Chapter 20: Social Services Considered March 14, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. Standing Committee on Public Accounts 2016 Report Volume 1

Chapter 39: Standing Committee on Public Accounts Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 2

Chapter 51: Standing Committee on Public Accounts Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 41

Summary of Implemented Recommendations 2015 Report Volume 1

Chapter 6:

Summary of Implemented Recommendations Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2015 Report Volume 2

Chapter 31:

Summary of Implemented Recommendations Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 1

Chapter 4:

Summary of Implemented Recommendations Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. Tourism Saskatchewan 2015 Report Volume 2

Chapter 41: Tourism Saskatchewan — Managing the Use of Social Media Considered January 11, 2017 Formalized Approach to Social Media Needed The committee concurred with recommendation 1 made at page 296 of the Provincial Auditor’s 2015 report volume 2,

chapter 41, Tourism Saskatchewan — Managing the Use of Social Media: We recommend that Tourism Saskatchewan complete a social media strategy including performance measures and targets for its use of social media. The committee noted that Tourism Saskatchewan has complied with the recommendation. The committee concurred with recommendation 2 made at page 299 of the Provincial Auditor’s 2015 report volume 2,

chapter 41, Tourism Saskatchewan — Managing the Use of Social Media: We recommend that Tourism Saskatchewan approve comprehensive social media policies. The committee noted that Tourism Saskatchewan has complied with the recommendation.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 42 Staff Acknowledgement of Social Media Policies Required The committee concurred with recommendation 3 made at page 300 of the Provincial Auditor’s 2015 report volume 2,

chapter 41, Tourism Saskatchewan — Managing the Use of Social Media: We recommend that Tourism Saskatchewan require all staff who represent it on social media to periodically review and agree to its social media policies. The committee noted that Tourism Saskatchewan has complied with the recommendation. The committee concurred with recommendation 4 made at page 300 of the Provincial Auditor’s 2015 report volume 2,

chapter 41, Tourism Saskatchewan — Managing the Use of Social Media: We recommend that Tourism Saskatchewan post approved terms of use on its social media channels. The committee noted that Tourism Saskatchewan has complied with the recommendation. Reporting on Results Achieved from Use of Social Media Needed The committee concurred with recommendation 5 made at page 302 of the Provincial Auditor’s 2015 report volume 2,

chapter 41, Tourism Saskatchewan — Managing the Use of Social Media: We recommend that Tourism Saskatchewan provide its Board and senior management with periodic reports on the planned and actual results from its use of social media. The committee noted that Tourism Saskatchewan has complied with the recommendation. University of Regina 2016 Report Volume 1

Chapter 36: University of Regina — Procurement of Goods and Services and Disposal of Surplus Assets Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. Water Security Agency 2016 Report Volume 1

Chapter 37: Water Security Agency — Regulating Public Wastewater Systems Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 43 2016 Report Volume 2

Chapter 47: Water Security Agency — Co-ordinating Flood Mitigation Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 2

Chapter 48: Water Security Agency — Dam Safety Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report. 2016 Report Volume 2

Chapter 49: Water Security Agency — Risks to Water Supply Considered January 11, 2017 The committee reports that this

chapter was received and reviewed for informational purposes and that there were no new recommendations on which to report.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 44 Special Report of the Provincial Auditor Introduction February 10, 2016 On February 10, 2016, Provincial Auditor Judy Ferguson tabled correspondence with the Standing Committee on Public Accounts in response to a February 9, 2016 Lieutenant Governor in Council request for a special assignment (OC 85/2016) regarding land acquisition by the Global Transportation Hub. Her response outlined the preliminary planning activities the Office of the Provincial Auditor would undertake to develop an audit plan.

In regard to this letter, Mr. Doke moved: That the Standing Committee on Public Accounts supports the work plan outlined by the Provincial Auditor in her letter of February 9th, 2016, which was tabled with the committee on February 10th, 2016, and; Further, that the committee agree to the request that the Office of the Provincial Auditor be given the authority to release the completed report. A debate arising, Mr.

Wotherspoon proposed the following amendment to the motion: That the motion be amended by removing all the words after “2016” and inserting the following: “and that the Public Accounts Committee in addition to the other requests as mentioned in the auditor’s letter above hereby requests that the Provincial Auditor perform a special assignment to fully examine the land purchase, including whether the premier, minister responsible for the Global Transportation Hub, or any other cabinet minister or government official misused public resources, violated appropriate policies and procedures or failed to negotiate in the best interests of taxpayers in regard to the land acquisition detailed in Order-in-Council 44/2014, which was signed by the premier on February 27, 2014; and, further, If this investigation is too complex to complete before the election, the Public Accounts Committee requests that the Provincial Auditor provide an interim report about the progress of the investigation and any findings which are already clear, to provide as much relevant information to Saskatchewan people as possible before the current legislature is dissolved.

The debate continuing on the motion and the amendment, and the question being put on the amendment, it was defeated. The debate continuing on the motion, Mr. Doke moved the following amendment: That the motion be amended by removing all the words after “February 10th, 2016.” The question being put on the amendment, it was agreed to. The question being put on the motion as amended, it was agreed to. June 30, 2016 On June 30, 2016, the Provincial Auditor submitted Special Report: Land Acquisition Processes, The Global Transportation Hub Authority and Ministry of Highways and Infrastructure (Sessional Paper No.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 45 66) to the Speaker of the Legislative Assembly. This report was submitted pursuant to

section 13 of The Provincial Auditor Act, which states: The provincial auditor may prepare a special report to the Legislative Assembly on any matter that is, in his opinion, important or urgent. The Standing Committee on Public Accounts met on November 8, 2016; November 28, 2016; January 12, 2017; and February 13, 2017 to consider Special Report: Land Acquisition Processes, The Global Transportation Hub Authority and Ministry of Highways and Infrastructure. Additional motions in regard to the report were moved on January 11, 2017, March 7, 2017, March 14, 2017, and March 21, 2017.

Procedural Motions Members moved several procedural motions in regard to the consideration of the Provincial Auditor’s special report. These motions and the resulting decisions of the committee are presented below. November 8, 2016 It was moved by Ms. Sproule: That this committee requests the Deputy Minister of Economy, Mr. Laurie Pushor; the former CEO of the Global Transportation Hub, Mr. John Law; the former interim CEO of the Global Transportation Hub, Mr. Chris Dekker; and the current CEO of the Global Transportation Hub, Mr. Bryan Richards appear before the committee as witnesses at (

a) meeting(

s) of the Public Accounts Committee held prior to November 30, 2016. The question being put, the motion was defeated on the following recorded division: Yeas — 1 Sproule Nays — 5 Campeau, Cox, Doke, Michelson, Weekes It was moved by Mr. Doke: That the Standing Committee on Public Accounts request the Deputy Minister of Highways and the CEO of the Global Transportation Hub to present before the committee on the recommendations made in Special Report: Land Acquisition Processes: The Global Transportation Hub Authority and Ministry of Highways and Infrastructure. A debate arising, it was moved by Ms.

Sproule in amendment thereto: That the following words be inserted after the words Global Transportation Hub:“ and all senior officials from Ministry of Highways and Infrastructure and the Ministry of the Economy, going back to 2011.”

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 46 The debate continuing on the amendment, and the question being put on the amendment, it was defeated on the following recorded division: Yeas — 1 Sproule Nays — 6 Campeau, Cox, Doke, Hart, Michelson, Weekes The question being put on the motion, it was agreed to on the following recorded division: Yeas — 6 Campeau, Cox, Doke, Hart, Michelson, Weekes Nays — 1 Sproule November 28, 2016 It was moved by Ms.

Sproule: That the committee rescind the following motion from the November 8th meeting: That this committee requests the Deputy Minister of Economy, Mr. Laurie Pushor; the former CEO of the Global Transportation Hub, Mr. John Law; the former interim CEO of the Global Transportation Hub, Mr. Chris Dekker; and the current CEO of the Global Transportation Hub, Mr. Bryan Richards appear before the committee as witnesses at (

a) meeting(

s) of the Public Accounts Committee held prior to November 30, 2016; And further, that this committee requests the Deputy Minister of Economy, Mr. Laurie Pushor; the former CEO of the Global Transportation Hub, Mr. John Law; and the former interim CEO of the Global Transportation Hub, Mr. Chris Dekker appear before the committee as witnesses, either individually or together, at (

a) meeting(

s) of the Public Accounts Committee held prior to November 30, 2016. A debate arising, on motion of Mr. Hart it was adjourned. January 11, 2016 During consideration of the adjourned motion moved by Ms. Sproule at the November 28, 2016 meeting, it was moved by Hon. Mr. Merriman: That the committee add the adjourned motion from the November 28, 2016 meeting to tomorrow’s agenda. A debate arising and the question being put, it was agreed to.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 47 January 12, 2017 During consideration of the adjourned motion moved by Ms. Sproule at the November 28, 2016 meeting, it was moved by Ms.

Sarauer in amendment thereto: That all the words after “held prior to” in the last line of the motion be omitted and replaced with “February 28, 2017.” The debate continuing on the amendment and the question being put on the amendment, it was defeated on the following recorded division: Yeas — 1 Sarauer Nays — 6 Campeau, Cox, Doke, Merriman, Michelson, Weekes The question being put on the motion, it was defeated on the following recorded division: Yeas — 1 Sarauer Nays — 6 Campeau, Cox, Doke, Merriman, Michelson, Weekes It was moved by Mr.

Doke: That the Standing Committee on Public Accounts meet with officials of the Global Transportation Hub and the Ministry of Highways and Infrastructure on February 13, 2017 from 1 p.m. until 4 p.m. to conclude consideration of the recommendations in the Special Report: Land Acquisition Processes. A debate arising and the question being put, it was agreed to. February 13, 2017 It was moved by Ms.

Sarauer: That the Standing Committee on Public Accounts rescind the motion put forward on January 12 stating: That the Standing Committee on Public Accounts meet with officials of the Global Transportation Hub Authority and the Ministry of Highways and Infrastructure on February 13, 2017 from 1 p.m. until 4 p.m. to conclude considerations of the recommendations in the Special Report: Land Acquisition Processes. A debate arising and the question being put, it was defeated on the following recorded division:

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 48 Yeas — 1 Sarauer Nays — 6 Campeau, Cox, Doke, Merriman, Makowsky, Weekes It was moved by Ms. Sarauer: That the Standing Committee on Public Accounts requests all the documentation, without redactions, referenced by the CEO of the Global Transportation Hub and the Deputy Minister of Highways today as they have endeavoured to check the record, or get back to the committee with information.

A debate arising and the question being put, it was defeated on the following recorded division: Yeas — 1 Sarauer Nays — 6 Campeau, Cox, Doke, Merriman, Makowsky, Weekes March 7, 2017 It was moved by Ms.

Sarauer: That the Standing Committee on Public Accounts requests that officials from both the GTH and the Ministry of Highways present the outstanding information and documentation promised to the committee throughout the questioning of officials on the auditor’s Special Report: Land Acquisition Processes: The Global Transportation Hub Authority and Ministry of Highways and Infrastructure to the committee on March 21, 2017. A debate arising and the question being put, it was defeated on the following recorded division: Yeas — 1 Sarauer Nays — 6 Bradshaw, Campeau, Cox, Doke, Michelson, Weekes

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 49 March 14, 2017 It was moved by Ms. Sarauer: That the Standing Committee on Public Accounts formally requests an update from the Global Transportation Hub and the Ministry of Highways and Infrastructure on the outstanding information and documentation promised to the committee throughout the questioning of officials on the auditor’s Special Report: Land Acquisition Processes: The Global Transportation Hub Authority and Ministry of Highways and Infrastructure, by Friday March 17, 2017.

A debate arising and the question being put, it was defeated on the following recorded division: Yeas — 1 Sarauer Nays — 6 Buckingham, Campeau, Cox, Doke, Merriman, Weekes March 21, 2017 It was moved by Ms. Sarauer: That this committee requests that the former Minister of Highways who held the position between May 2012 and August 2016, appear before this committee as a witness at a meeting of the Pubic Accounts Committee.

A debate arising and the question being put, it was defeated on the following recorded division: Yeas — 1 Sarauer Nays — 6 Campeau, Cox, Doke, McMorris, Merriman, Michelson Provincial Auditor’s Recommendations Committee decisions on the 10 recommendations outlined in the report were agreed to, on division, on February 13, 2017.

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 50 Global Transportation Hub Special Report: Land Acquisition Processes, The Global Transportation Hub Authority and Ministry of Highways and Infrastructure Part B: Global Transportation Hub Authority — Acquiring Land from the Private Sector Initial Estimate of Land Acquisitions Not Realistic or Supported with a Business Case It was moved by Mr.

Doke: That the committee concurred with recommendation 1 made at page 20 of the Provincial Auditor’s report, Special Report: Land Acquisition Processes, The Global Transportation Hub Authority and Ministry of Highways and Infrastructure, part B, Global Transportation Hub Authority — Acquiring Land from the Private Sector: We recommend that the Global Transportation Hub Authority require, for its Board’s review and approval, the preparation of business cases for major land acquisitions or significant new initiatives; And that the committee note that the Global Transportation Hub Authority is making progress towards complying with the recommendation.

The question being put, it was agreed to on the following recorded division: Yeas — 6 Campeau, Cox, Doke, Merriman, Makowsky, Weekes Nays — 1 Sarauer Standard Due Diligence Processes Followed but Not Always Documented It was moved by Mr.

Doke: That the committee concur with recommendation 2 made at page 28 of the Provincial Auditor’s report, Special Report: Land Acquisition Processes, The Global Transportation Hub Authority and Ministry of Highways and Infrastructure, part B, Global Transportation Hub Authority — Acquiring Land from the Private Sector: We recommend that the Global Transportation Hub Authority require and keep documentation of review of land appraisal reports it uses when making offers to purchase land; And that the committee note that the Global Transportation Hub Authority is making progress towards complying with the recommendation.

The question being put, it was agreed to on the following recorded division:

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 51 Yeas — 6 Campeau, Cox, Doke, Merriman, Makowsky, Weekes Nays — 1 Sarauer Highways and Infrastructure Special Report: Land Acquisition Processes, The Global Transportation Hub Authority and Ministry of Highways and Infrastructure

Part C: Ministry of Highways and Infrastructure — Acquiring Land for the Regina Bypass Improvement Needed to Better Manage Exposure to Increase in Land Prices It was moved by Mr. Doke: That the committee concur with recommendation 1 made at page 46 of the Provincial Auditor’s report, Special Report: Land Acquisition Processes, The Global Transportation Hub Authority and Ministry of Highways and Infrastructure,

part C, Ministry of Highways and Infrastructure — Acquiring Land for the Regina Bypass: We recommend that the Ministry of Highways and Infrastructure explore alternate approaches to optimize the timing of land acquisitions for major public improvement projects; And that the committee note that the Ministry of Highways and Infrastructure has complied with the recommendation. The question being put, it was agreed to on the following recorded division: Yeas — 6 Campeau, Cox, Doke, Merriman, Makowsky, Weekes Nays — 1 Sarauer Conflict of Interest Processes in Place but Improved Documentation Needed It was moved by Mr.

Doke: That the committee concur with recommendation 2 made at page 50 of the Provincial Auditor’s report, Special Report: Land Acquisition Processes, The Global Transportation Hub Authority and Ministry of Highways and Infrastructure,

part C, Ministry of Highways and Infrastructure — Acquiring Land for the Regina Bypass:

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 52 We recommend that the Ministry of Highways and Infrastructure require staff responsible for acquiring land for public improvement projects to periodically document conflict of interest; And that the committee note that the Ministry of Highways and Infrastructure has complied with the recommendation.

The question being put, it was agreed to on the following recorded division: Yeas — 6 Campeau, Cox, Doke, Merriman, Makowsky, Weekes Nays — 1 Sarauer Land Values in Offers Based on Appraisals but Documentation of Appraisal Reviews Limited It was moved by Mr. Doke: That the committee concur with recommendation 3 made at page 53 of the Provincial Auditor’s report, Special Report: Land Acquisition Processes, The Global Transportation Hub Authority and Ministry of Highways and Infrastructure,

part C, Ministry of Highways and Infrastructure — Acquiring Land for the Regina Bypass: We recommend that the Ministry of Highways and Infrastructure require staff to clearly document the results of review of appraisal reports used to acquire land for public improvement projects; And that the committee note that the Ministry of Highways and Infrastructure has complied with the recommendation.

The question being put, it was agreed to on the following recorded division: Yeas — 6 Campeau, Cox, Doke, Merriman, Makowsky, Weekes Nays — 1 Sarauer Compensation Not Always Determined Consistent with Policies in Effect It was moved by Mr. Doke: That the committee concur with recommendation 4 made at page 53 of the Provincial Auditor’s report, Special Report: Land Acquisition Processes, The Global Transportation Hub Authority and Ministry of Highways and Infrastructure,

part C, Ministry of Highways and Infrastructure — Acquiring Land for the Regina Bypass:

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 53 We recommend that the Ministry of Highways and Infrastructure clarify its policy for paying permanent damages for partial takings of agricultural land to landowners for public improvement projects; And that the committee note that the Ministry of Highways and Infrastructure has complied with the recommendation. The question being put, it was agreed to on the following recorded division: Yeas — 6 Campeau, Cox, Doke, Merriman, Makowsky, Weekes Nays — 1 Sarauer It was moved by Mr.

Doke: That the committee concur with recommendation 5 made at page 53 of the Provincial Auditor’s report, Special Report: Land Acquisition Processes, The Global Transportation Hub Authority and Ministry of Highways and Infrastructure,

part C, Ministry of Highways and Infrastructure — Acquiring Land for the Regina Bypass: We recommend that the Ministry of Highways and Infrastructure follow written approved policies in effect related to determining compensation associated with land acquisitions for public improvement projects and keep related supporting documents; And that the committee note that the Ministry of Highways and Infrastructure has complied with the recommendation; The question being put, it was agreed to on the following recorded division: Yeas — 6 Campeau, Cox, Doke, Merriman, Makowsky, Weekes Nays — 1 Sarauer It was moved by Mr.

Doke: That the committee concur with recommendation 6 made at page 54 of the Provincial Auditor’s report, Special Report: Land Acquisition Processes, The Global Transportation Hub Authority and Ministry of Highways and Infrastructure,

part C, Ministry of Highways and Infrastructure — Acquiring Land for the Regina Bypass:

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 54 We recommend that the Ministry of Highways and Infrastructure provide for an internal review of compensation performed by a second person other than the preparer associated with land acquisitions for public improvement projects prior to making offers to landowners; And that the committee note that the Ministry of Highways and Infrastructure has complied with the recommendation.

The question being put, it was agreed to on the following recorded division: Yeas — 6 Campeau, Cox, Doke, Merriman, Makowsky, Weekes Nays — 1 Sarauer Land Purchases Not Always Approved Consistent with Delegated Signing Authority It was moved by Mr. Doke: That the committee concur with recommendation 7 made at page 58 of the Provincial Auditor’s report, Special Report: Land Acquisition Processes, The Global Transportation Hub Authority and Ministry of Highways and Infrastructure,

part C, Ministry of Highways and Infrastructure — Acquiring Land for the Regina Bypass: We recommend that the Ministry of Highways and Infrastructure follow its delegated signing authority when acquiring land for public improvement projects; And that the committee note that the Ministry of Highways and Infrastructure has complied with the recommendation.

The question being put, it was agreed to on the following recorded division: Yeas — 6 Campeau, Cox, Doke, Merriman, Makowsky, Weekes Nays — 1 Sarauer Information on Landowner Property Rights and Compensation Determination Not Publicly Accessible It was moved by Mr. Doke: That the committee concur with recommendation 8 made at page 59 of the Provincial Auditor’s report, Special Report: Land Acquisition Processes, The Global Transportation Hub Authority and Ministry of Highways and Infrastructure,

part C, Ministry of Highways and Infrastructure — Acquiring Land for the Regina Bypass:

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 55 We recommend that the Ministry of Highways and Infrastructure publish information to help landowners understand their property rights and how it determines due compensation for land for public improvement projects; And that the committee note that the Ministry of Highways and Infrastructure has complied with the recommendation. The question being put, it was agreed to on the following recorded division: Yeas — 6 Campeau, Cox, Doke, Merriman, Makowsky, Weekes Nays — 1 Sarauer

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 56 Other Work of the Committee Review of the Provincial Auditor’s Business and Financial Plan The Standing Committee on Public Accounts is responsible for reviewing and approving the business and financial plan of the Office of the Provincial Auditor. The committee considered and adopted resolutions for the estimates requested by the Provincial Auditor for the 2017-2018 fiscal year.

The motions adopted on January 11, 2017 for the 2017-18 fiscal year were: That the 2017-18 estimates of the Office of the Provincial Auditor, vote 28, Provincial Auditor (PA01) be approved, as submitted, in the amount of $7,922,000; and That the 2017-18 estimates of the Office of the Provincial Auditor, vote 28, unforeseen expenses (PA02) be approved, as submitted, in the amount of $539,000. The committee then agreed: That the 2017-18 estimates of the Office of the Provincial Auditor, as approved, be forwarded to the Speaker, as Chair of the Board of Internal Economy, pursuant to

section 10.1(4) of The Provincial Auditor Act. Review of the Provincial Auditor’s Annual Report On January 11, 2017, the committee concluded consideration of the Provincial Auditor’s annual report for the year ended March 31, 2016. Audit Committee Pursuant to The Provincial Auditor Act, the Standing Committee on Public Accounts is required to recommend to the Speaker of the Legislative Assembly the names of up to five individuals to serve on an independent audit committee for the province of Saskatchewan.

The Standing Committee on Public Accounts may request the audit committee’s assistance in reviewing the Provincial Auditor’s estimates, annual reports, audit reports, and any other matters the Standing Committee on Public Accounts may request. Additionally, the Standing Committee on Crown and Central Agencies, the Provincial Auditor, the Minister of Finance, or the Minister Responsible for The Crown Corporations Act, 1993 may request the audit committee’s assistance to review matters as deemed appropriate.

The Standing Committee on Public Accounts, after consultation with the Standing Committee on Crown and Central Agencies, recommended the appointment of five individuals to the audit committee. The Speaker of the Legislative Assembly formally appointed the following individuals to the audit committee on March 23, 2017:

First Report of the Standing Committee on Public Accounts Twenty-Eighth Legislature 57  Jason K. Majid, Saskatoon  Gay Patrick, Regina  Patrick Pitka, Saskatoon  Nicholle Povhe, Saskatoon  Morina Rennie, Regina Patrick Pitka was appointed Chair of