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Topic: Public Accounts

Part 1 · Ghost Lives

What the Premium Buys

Part 1 of Ghost Lives. FortisBC's renewable gas program charges a premium, spreads cost across every ratepayer, and, on the utility's own Commission filings, can monetize related credits under federal and provincial fuel rules.

13 July 2026
British ColumbiaFortisBCBCUCCarbon PricingRNGPublic Accounts
Part 7 · The TIER Files

Companies the Board Pays Itself

Part 7 of The TIER Files. Fifteen years of remuneration notes: an agency run entirely by board-reporting contractors, a 93 per cent restatement nobody explained, and a payment stream to management-owned companies that never stopped.

11 July 2026
AlbertaTIERCarbon PricingClimate PolicyPublic Accounts

Nineteen Recommendations

An essay from the Auditor General's recommendation tracker. Nineteen outstanding items at Environment and Protected Areas became thirteen, and two of those thirteen are recommendations the department has said it will not implement.

11 July 2026
AlbertaTIERPublic AccountsAuditor General
Part 6 · The TIER Files

Small World

Part 6 of The TIER Files. A documented map of board seats, funded companies, and Trusted Partners: the pipeline from the ecosystem to the boardroom, and the disclosure architecture that is supposed to make a small world safe.

11 July 2026
AlbertaTIERCarbon PricingClimate PolicyPublic Accounts
SN

Eighty Cents of the Dollar

Audited statements show the NRCB putting roughly four of every five operating dollars into confined feeding regulation, funded by Environment and Protected Areas transfers, with a callable cash surplus from appropriated money.

11 July 2026
AlbertaNRCBAOPAPublic AccountsGovernance

What ERA Announced

An essay from the ledger. ERA's project database and press archive show the lifetime commitment figure washing out its own failures, and put a floor under the gross amount the program has announced.

8 July 2026
AlbertaTIERCarbon PricingClimate PolicyPublic Accounts

The Missing Year

An essay from the ledger. Every CCEMC and ERA annual report contains audited financial statements, except one, and the gap sits in the middle of every series this site has published.

5 July 2026
AlbertaTIERPublic Accounts
Part 5 · The TIER Files

Paid in Alberta, Claimed Everywhere

Part 5 of The TIER Files. Alberta admits RNG attributes leave the province, TIER money still funds the plants, and the public file shows no ledger that would stop a tonne from being claimed twice.

27 June 2026
AlbertaTIERCarbon PricingClimate PolicyPublic Accounts
Part 4 · The TIER Files

Float

Part 4 of The TIER Files. Sixteen years of statements show roughly 55 to 60 cents of every committed dollar has ever reached a project, and the headline number quietly absorbs its own failures.

13 June 2026
AlbertaTIERCarbon PricingClimate PolicyPublic Accounts
Part 3 · The TIER Files

From Fund to Bank

Part 3 of The TIER Files. ERA's GIC ladder runs to 2027, its interest income topped half its grant revenue, and the province wrote a clawback clause that says everything.

30 May 2026
AlbertaTIERCarbon PricingClimate PolicyPublic Accounts
Part 2 · The TIER Files

Eight-Million-Dollar Regulator

Part 2 of The TIER Files. The provincial branch regulating a multi-billion-dollar carbon market runs on less than the interest income of the agency holding the grant money.

16 May 2026
AlbertaTIERCarbon PricingClimate PolicyPublic Accounts
Part 1 · The TIER Files

A Billion-Dollar Detour

Part 1 of The TIER Files. Four years of audited statements show Alberta's industrial carbon fund sent $1.85 to general revenue for every dollar it granted to emissions reduction.

2 May 2026
AlbertaTIERCarbon PricingClimate PolicyPublic Accounts
Series

The TIER Files

An ongoing investigation into Alberta's Technology Innovation and Emissions Reduction (TIER) system: the carbon-pricing regime that collects billions from industrial emitters and spends most of it somewhere else.

2 May 2026
AlbertaTIERCarbon PricingClimate PolicyPublic Accounts

© 2026 Lars J. Frank. All rights reserved.

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Stories and analysis from within the nonsense