Each spring, Canada’s federal, provincial and territorial legislatures vote budgets that set out their spending and revenue goals for the fiscal year. Budget votes are critical for holding governments accountable to legislators, and in turn to voters and taxpayers. Over the last decade, however, Canada’s senior governments have overshot their spending targets by some $47 billion combined. More accuracy in hitting budgeted amounts would have made today’s taxes and public debt lower. A related problem is deficiencies in financial reporting. In many provinces and territories, the average citizen or legislator would have trouble simply finding and comparing the key numbers in the budget and in the end-of-year financial reports. While Ottawa and Ontario prepare their principal financial documents using the same basis of accounting, display the relevant numbers prominently, and provide informative reconciliations between budgets and results, in most of the other provinces and territories, inconsistent presentations of multiple revenue and spending figures would stump any but the most expert reader. Our 2013 fiscal accountability survey of Canada’s senior governments’ evaluates the clarity and adherence to public sector accounting standards in each government’s budgets and public accounts, and assigns letter grades to each one.