The AFRC emphasizes in its final report that
the annual deficit is ‘‘serious and is getting worse’’
(p. 2), and that a plan to eliminate annual deficits
completely should be adopted. For Commission
members it was inconceivable that the Alberta
government was not committed to managing by
results like the private sector and the report made
it clear that this was an important part of the solution
to improve the financial position of the Province
(p. 1). The Commission also stated that the
Province’s financial reporting should be made
more understandable and timely, and that management
control and accountability systems
‘‘should be more effective’’ (p. 4). With regard to
the latter: