It's clear from the third quarter update of the province's finances that government budgets are increasingly irrelevant in Saskatchewan. 2005-06 is shaping up to be a banner year for the Saskatchewan government. Turns out Premier Calvert and company are collecting tax dollars at a record pace. Revenues are a billion dollars higher than forecasted in their budget. What gives

At first blush one might think revenues up are because of soaring oil and gas prices, but that isn't exactly the case. The government actually revised its mid-year projections for natural resources downward while personal income taxes, PST and corporate taxes are way up. Problem is, instead of paying down debt or returning money to taxpayers, the government has managed to spend the lion's share if it.

The first quarter update informed taxpayers that government was spending $75 million to fully fund the Canadian Agriculture Income Stabilization program and $13.7 million for a Meat Processing Strategy (read: corporate welfare for the food industry). Health was $40 million over budget due to expensive new union contracts and something called a "Joint Job Evaluation" which ultimately means more money for union workers. And, of course, where would we be without $3.9 million in unbudgeted spending for "centennial-related expenses."

And that's just the first quarter!

The mid-year update brought in some brand new unbudgeted expenses, the biggest of which was $123.9 million for an energy rebate program (is that the "energy credit" that was distributed on our phone bills ). The Learning Department suddenly found itself with an urgent craving to give a $100 million capital grant for the Health Sciences Center.

The third quarter report showed a $30 million increase in spending by the Government Relations department to enhance revenue sharing for cities. Unfortunately, this will not prevent yet another property tax hike this year. Education spending spiked $11 million due to a sudden need to increase capital grants for schools.

Do budgets mean anything anymore Of the 24 government departments, 20 of them are forecast to exceed their limits set just last spring. And this isn't a new phenomenon. Cabinet ministers have made regular in-year trips to treasury board for more money a regular part of "doing business" as a minister. Are there any minister's that don't feel a regular urge to spend money on projects that are of such urgency that they can't be debated in the legislature

The end result is that budgets are no longer a road map for the coming year that are debated and passed in the Legislature. They are now no more than general guidelines. If politicians come across a politically-popular money project that they didn't think of during the budget season all they need to do is take a walk to see the Finance Minister and the project is as good as approved.

It would be nice for once to see politicians demanding nothing. It would be a treat to see them announce that they had actually come in under budget for the year and that money is now freed up for debt repayment or tax relief. Instead, the measure of a minister's prestige and value is how much he or she can expand their departments or announce high-profile spending projects.

Saskatchewan isn't unique in having this problem. Other jurisdictions have encountered the same phenomenon and have developed legislation to deal with it. British Columbia imposes financial penalties on ministers who exceed their allotted budget and many American states limit spending growth to inflation increases. If we had similar legislation in Saskatchewan, perhaps there would be a little more money at the end of the year for school tax relief and debt reduction.