OTTAWA — With its next budget just a couple of weeks away, the Liberal government has received a lousy report card from a leading think tank for poor fiscal accountability.

In a report to be released Thursday, the federal government received a “D” grade in fiscal accountability from the C.D. Howe Institute because Ottawa lost hefty marks for lateness and a lack of transparency.

The government’s lateness is a result of not yet producing a budget for this fiscal year, even though the year is already about half over. Its opaqueness includes burying “key numbers hundreds of pages deep in its budget, inconsistent accounting and delayed financial statements.”

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In receiving its worst grade over the last five years in the institute’s an

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