Opposition critic Cathy Sproule says the SaskParty government should have socked away money into a rainy day fund.
She says the Wall government could have avoided a proposed 3.5 per-cent wage cut for government workers to help balance the budget.
She suggests a 20 per-cent wage cut for cabinet ministers.
Finance minister Kevin Doherty says the deficit is due to a drop in resource revenues of 50 per-cent in two years.
He says the province has been responsible, cutting taxes, paying off debt and building schools and hospitals during the past few years.