To help parliamentarians hold the Government to account for the implementation of its plan, the PBO decided to track spending and tax measures from announcement in the budget to parliamentary approval through appropriation and budget implementation bills.
The PBO found that there is no clear line of sight from budget announcements to their implementation. The different presentation, wording and accounting methodology makes it challenging to align budget spending measures with items included in the estimates. And it is not possible to track spending on most budget measures beyond the first year or what was actually spent on specific measures.
It is thus very difficult for parliamentarians to follow the dollar and hold the government to account for implementing its fiscal plan, as outlined in the budget.