"Oops, I blew the budget. Again. But no matter, I've done a great job spending the money. So don't hold your breath for an apology."

In the business world, would an employee or department manager ever get away with that comment Or a C.E.O. reporting to the board of directors How about trying it on your spouse

Only in the unreal world of politics, where governments get their money regardless of performance, can you get away with a comment like that.

While these were not the exact words of Alberta Finance Minister Shirley McClellan, they pretty much sum up the attitude of Alberta's governing "Conservatives" when they released the Annual Report on Budget 2004-05 at the end of June. Unfortunately for taxpayers, "I blew the budget again" has become normal and natural in Alberta.

In 2002, Pat Nelson introduced a budget with $18.5 billion of spending on government programs, including a $541 million tax increase. By the end of the year, spending was higher by $1.6 billion - over $500 for every man, woman and child in Alberta. And Pat Nelson's $541 million tax increase remains in place today, three years later.

In 2004, the budget listed $22.3 billion in spending on government programs. But the Annual Report reveals spending of $23.9 billion - a difference of $1.6 billion. That's an extra $1,900 that could have been left in the pockets of a family of four.

In days gone by, the Tories believed that money is better spent by the people who earn it, not by politicians and bureaucrats. There was a time when they recognized that nobody spends someone else's money as wisely as he spends his own.

But today's Tories want to make those decisions on our behalf. They collect the highest revenues (per person) of any government in Canada, and spend more on government programs (per person) than any government in Canada. Spending is up 100% in just nine years, rising from $12.7 billion in 1996 to $25.5 billion in 2005. During the same nine-year period, Alberta's population grew 17%, and inflation was 27%.

Individuals and families are forced to live within their budgets. So are companies and employees. But Alberta has no spending control law to limit how much politicians and bureaucrats spend. Unlike individuals, who continually need to make hard choices about priorities, governments can say "yes" to special interest groups because nameless, faceless taxpayers pick up the tab.

What if Alberta had a spending control law like the state of Washington, and other jurisdictions If spending on government programs had risen only to keep pace with Alberta's population growth and inflation, it would have grown from $12.7 billion in 1996 to $18.9 billion today - leaving an extra $6.6 billion in the pockets of those who earned it.

What would a $6.6 billion tax cut look like Klein's Tories could leave $6.6 billion in our pockets by scrapping the health care premium tax, the school property tax, and the fuel tax, plus reducing our 10% provincial income tax down to 3%.

Perhaps a $6.6 billion tax cut is too radical, unrealistic or extreme. But surely abolishing the health care premium tax - which makes up only 3% of the government's revenues - is fair and reasonable. How about it, Premier Klein