A primary objective of our Office in writing this report is to call on the provincial Government to modernize financial budgeting and reporting in Saskatchewan. I encourage all Members of the Legislative Assembly to work together to improve these key accountability tools. Regarding financial budgeting, although the Government currently prepares a short Summary Budget, it needs to increase and improve the detail contained within it and then use this more complete Summary Budget as the primary tool for communicating its financial plans to the Members of the Assembly and the citizens of Saskatchewan. The Government has continued to use the General Revenue Fund (GRF) Budget as its primary tool in communicating its fiscal plans. Because this budget includes only a part of the Government's financial activities and is prepared using accounting rules unique to Saskatchewan, the GRF Budget gives legislators and citizens an incomplete and inaccurate picture of the Government's fiscal plans.