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Record W2939132685

The Numbers Game: Rating the Fiscal Accountability of Canada’s Senior Governments

2018· article· en· W2939132685 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueC.D. Howe Institute Commentary · 2018
Typearticle
Languageen
FieldSocial Sciences
TopicCanadian Policy and Governance
Canadian institutionsnot available
Fundersnot available
KeywordsLegislatureAuditFiscal yearAccountabilityGovernment (linguistics)AccountingFund accountingBusinessPublic administrationFinancePolitical scienceEconomicsAccounting information systemFinancial accountingLaw
DOInot available

Abstract

fetched live from OpenAlex

Canada’s federal, provincial and territorial governments spent some $724 billion on programs and $58 billion on interest charges in 2017. They provide services ranging from defence through health and education to income supports. They have very wide taxing powers and legally unlimited authority to borrow. Canadians need to be able to monitor and influence the ways their elected representatives and government officials manage public funds. A key tool for Canadians as legislators, taxpayers and citizens to monitor and influence governments’ fiscal decisions is through their financial reports: • 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. The quality and timeliness of these reports – and therefore their usefulness to legislators, taxpayers and citizens – varies widely. Our evaluation of the budgets, estimates and public accounts tabled by Canada’s senior governments in the 2017/18 fiscal year awards top marks to Alberta and New Brunswick. These A-plus provinces display the relevant numbers prominently and use appropriate and consistent accounting and aggregation in their budgets and public accounts. They also provide straightforward reconciliations of results with budget intentions, their auditors record no reservations, and their budgets and public accounts are timely. Less happily, other governments do not adhere to proper accounting standards, present budgets and estimates that are not comparable to their public accounts, bury key numbers, and are late with their budgets and/or their end-of-year results. Prince Edward Island’s D and the Northwest Territories’ D-plus put them at the bottom of the rankings. Notwithstanding some poor grades in this most recent evaluation, the financial reports of Canada’s federal, provincial and territorial governments generally improved over the years. Adherence to public sector accounting standards is better than it was, as is consistency in presentation of the key numbers. As Alberta and New Brunswick demonstrate, Canadians can get reliable, consistent and timely financial information from their governments – if they want it

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesScience and technology studies
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Not applicable · Consensus signal: Not applicable
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.345
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0020.002
Scholarly communication0.0000.000
Open science0.0010.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.017
GPT teacher head0.288
Teacher spread0.271 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it