Show and Tell: Rating the Fiscal Accountability of Canada’s Senior Governments, 2019

W. Robson, Farah Omran
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引用次数: 4

Abstract

Canada’s federal, provincial and territorial governments raised and spent more than $810 billion in 2018 – around 40 percent of gross domestic product, or some $22,000 per Canadian. They provide services ranging from national defence and policing through social services such as health and education to income supports and business subsidies. Governments’ extraordinary powers to extract resources from taxpayers and coerce citizens make monitoring the behavior of elected officials and public officials – with meaningful opportunities to intervene if they misbehave – particularly important. In seeking to monitor the behaviour of agents who should be acting on their behalf, principals – citizens and taxpayers – have a number of tools. • the budgets governments present around the beginning of the fiscal year; • the estimates legislatures vote to approve specific programs; and • the audited financial statements governments present in their public accounts after year-end. In our assessment of the usefulness of these government financial documents, we assign letter grades for the quality of these numbers: how readily users can find them, understand them and use them to make informed decisions. In this year’s report, which covers reports and financial statements for fiscal year 2017/18, and budgets and estimates for 2018/19, New Brunswick tops the class with an A+, Alberta ranks second with an A and British Columbia third with an A–. At the other end of the scale are Manitoba with a D+ and the Northwest Territories and Nunavut, each scoring an F. The federal government (B+), Saskatchewan (B), Ontario, Nova Scotia and Yukon (B-) could join the top rank with relatively small improvements, such as moving key numbers closer to the front of their budgets, more timely presentation and publication and better reconciliation between their budgets and their main estimates. We are glad to report that, over time, the grades earned by the senior governments have improved. Two decades ago, none of Canada’s senior governments budgeted and reported its revenues, expenses and bottom line on the same accounting basis; today, consistent accounting is the rule. Among the positive highlights worth noting this year is a marked improvement in Ontario’s score, thanks to the province cleaning up problems with its accounting that had prompted qualified opinions on its financial statements from the provincial auditor general. A key aim of this annual survey is to encourage further progress. The remaining deficiencies and instances of backsliding are fixable, as the examples of the leading jurisdictions show. If Canadians demanded better financial reporting from their governments, they could get it.
《展示和说明:2019年加拿大高级政府财政问责评级》
加拿大联邦、省和地区政府在2018年筹集和支出了8100多亿美元,约占国内生产总值的40%,或每个加拿大人约2.2万美元。它们提供各种服务,从国防和治安,到卫生和教育等社会服务,再到收入支助和商业补贴。政府拥有从纳税人那里榨取资源和强迫公民的特殊权力,这使得监督民选官员和公职人员的行为尤为重要——如果他们行为不端,政府有切实的机会进行干预。在寻求监督本应代表他们行事的代理人的行为时,委托人——公民和纳税人——有许多工具。•政府在财政年度开始时提出的预算;•估计立法机构投票批准具体项目;•政府在年底后提交的经审计的公共账户财务报表。在评估这些政府财务文件的有用性时,我们为这些数字的质量分配了字母等级:用户查找、理解和使用这些数字做出明智决策的容易程度。在今年的报告中,涵盖了2017/18财年的报告和财务报表,以及2018/19财年的预算和估计,新不伦瑞克省以A+排名第一,阿尔伯塔省以A排名第二,不列颠哥伦比亚省以A -排名第三。排名靠后的是曼尼托巴省(D+),西北地区和努纳武特省(f)。联邦政府(B+)、萨斯喀彻温省(B)、安大略省、新斯科舍省和育空地区(B-)可以通过相对较小的改进跻身前列,比如将关键数字更靠近预算的前面,更及时地展示和发布,以及更好地协调预算和主要估算。我们很高兴地报告,随着时间的推移,高级政府的成绩有所提高。20年前,加拿大的高级政府都没有以同样的会计基础编制预算和报告收入、支出和利润;今天,一致的会计是规则。今年值得注意的积极亮点之一是安大略省得分的显著提高,这要归功于该省清理了会计问题,这些问题曾导致省审计长对其财务报表提出保留意见。这项年度调查的一个主要目的是鼓励进一步的进展。正如主要司法管辖区的例子所表明的那样,其余的缺陷和倒退是可以解决的。如果加拿大人要求政府提供更好的财务报告,他们可以做到。
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