Audit Guides

Several guides are available on this website to assist municipalities, and assessment appraisers in understanding the purpose as well as requirements for the roll confirmation, primary, and secondary audits.

Audit Guides

Assessment Returns

The 2023 Assessment Return includes two inserts to help municipalities submit all required information to SAMA for annual roll confirmation. The Did You Remember insert is a reminder of items to complete before submitting the Assessment Return to SAMA. A Sample Return is also included to provide an example of a completed return with instructions.

Audit Information Guide

The 'Property Assessment Audits in Saskatchewan Guide' explains the requirements and procedures of the different types of audits Quality Assurance Division conducts in fulfilling SAMA's quality assurance functions. 

Primary Audit Requirements

Pursuant to section 22.1(4) of The Assessment Management Agency Act the information required by the agency to conduct a Primary Audit are as follows: (please click on the desired link to open a file in a new window)

Secondary Audit Requirements

Pursuant to section 22.1(4) of The Assessment Management Agency Act, the information that the agency considers necessary for a Secondary Audit will be communicated on initiation of a Secondary Audit.

For more information on any of these guides, please contact Quality Assurance Division at 1-800-667-7262, or email us at roll.confn@sama.sk.ca.