Good luck, my colleagues told me, Mr. Editor, when I told them I would write this week about the importance of the affirmative resolution procedure to parliamentary scrutiny. I understand: the affirmative what and who cares? To the average person, the subject is probably as exciting as watching paint dry. Or worse: watching paint.

Forewarned, readers, is forearmed. I am going to take a stab at this anyhow. I happen to think the average person should care and I will try my best to talk up the issue to keep it as interesting and as relevant as I can. Here's how the issue came up last Friday in the House on the Hill: The Premier was looking to put through legislation that would allow the Minister of Finance to waive any or all passenger cabin tax for any of our visiting cruise ships. Before granting the waiver, the Minister must be satisfied that the waiver is required pursuant to an "agreement" which provides "incentives" for any ship's scheduled visits. Incidentally, the Bill did not define what qualifies as an "agreement" or "incentives" for the purposes of a waiver.

The amendment to the Miscellaneous Taxes Act also provided that it would be retroactive, back to January 1, 2009. This, the Premier explained, was to take into account an agreement which had already been reached with Norwegian Caribbean Line. One of their ships agreed to extend its stay from two to three nights on condition Government waive the passenger cabin tax for the additional night's stay.

This means that for 2009, the Premier told us that the cruise line will be entitled to a rebate of $263,472.00 from the Government of Bermuda.

Sounds reasonable, I suppose. Going forward, it will mean one more night in Bermuda for the passengers and any extra expenditure they might make, should they come ashore. We were also told that an extra night's stay will ease pressure on the marine transport infrastructure. The reduction in tax might also help make Bermuda that much more competitive as a cruise ship destination.

Fair enough. We all want Bermuda to do well on the tourism front, er, make that better than the business we are currently enjoying. Or not. But that wasn't the issue for me and my colleagues on the United Bermuda Party Opposition benches.

Here was the real deal for us: what the amendment also provides is that when an agreement is reached and the Minister of Finance approves the Minister only has to give Notice. Notice of what, you might ask, and to whom? Fair questions. Well, actually the Act doesn't specify what, if anything, is required in the Notice. The only requirement is that the Notice be subject to the negative resolution procedure.

Negative? Now stay with me here folks, because this is where the rubber starts to meet the road. The negative resolution procedure means that the notice only need be "laid before" both Houses of the Legislature "as soon as practicable" after the Notice has been drawn. If the Legislature is out on recess, like for the summer, that could mean waiting until Parliament resumes, like in November. The waiver though goes into effect immediately notwithstanding. It can be revoked though by resolution if any member of the Legislature puts down a motion to that effect so long as the motion is made within 21 days of the Notice being brought to Parliament and it is passed by a majority.

If it sounds challenging and circuitous, it is because it is that: challenging and circuitous. It is not always easy to keep track of regulations and orders adopted by negative resolution procedure. Sadly, they do not attract the same attention as legislation that must be brought to the House for prior review and debate and approval.

Members of the public are more familiar with this procedure too: it is open and it is transparent. We get to hear the details of what's proposed and why ahead of time: and in some cases, many cases maybe, those who disagree find voice in the Opposition or Government backbenches. This is the crux of the affirmative resolution procedure which provides that no order or notice comes into effect until a draft of the statutory instrument has been debated and passed by both Houses of the Legislature.

This is the way it should be when it comes to the public purse. In the one case we know of, in the one case that prompted this amendment, Government will be giving back $250,000 in tax revenue. There could be more waivers a little bit here, a little bit there and pretty soon we're talking serious money and in our view the taxpayer should know precisely what is proposed and their elected representatives should be called upon to review and approve in the sunshine of public scrutiny: and what more appropriate place than on the floor of the House on the Hill.

This is after all precisely what we do for our hotels through Hotel Concession Orders, all of which come to the legislature for prior review and approval. It shouldn't be asking too much to do it for the cruise lines as well. There is also an important principle here. It is one of governance and what constitutes good practice. Voters need no more lectures from members of the Opposition, myself included, on the need around here for stronger parliamentary scrutiny of public spending, both before and after the fact. There's the voice of the Auditor General, both the current post-holder and her predecessor, who have spoken loudly and clearly on Government expenditures. On top of that there are the figures whether over runs or mounting debt which frankly speak for themselves. This is not a question of trust either, Mr. Editor. Neither is it about who holds the Tourism portfolio or who is Minister of Finance, whether cog in the wheel or not. It is about putting in place a better system that makes who holds what irrelevant, along with whatever party is in power, and instead places a higher value on transparency and accountability in the interests of the people whom we serve.

NOTE: A motion to change from negative to affirmative resolution was defeated 16 to nine with only the nine members of the Opposition United Bermuda Party voting in favour.

Comments, criticisms welcome. –Write jbarritt@ibl.bm