BC Liberal leadership candidate Christy Clark scored top marks in a survey on financial policy conducted by the Canadian Taxpayers Federation, the fiscally conservative group announced Friday.

The survey -- titled "Who's really in touch with taxpayers?" -- asked the four leadership candidates a series of 12 questions about their views on taxes, health-care spending, public-sector salaries, ferry subsidies, government debts and deficits and public referendums.

Clark received the highest grade from the CTF, a B+, followed by Kevin Falcon's B. Mike de Jong scored a B-, while George Abbott brought up the rear with a C.

But the CTF says it is not endorsing Clark or any other candidate.

"We just did the math. We take Christy Clark, Kevin Falcon, Mike de Jong, and George Abbott at their word," spokesman Gregory Thomas said in a release.

The group says that three of the four candidates are "badly out of step" with the B.C. public on the topics of the harmonized sales tax, balancing the budget and pay for members of the public sector.

""We're shocked by candidates defending exorbitant public-sector pay packages and multi-billion-dollar borrowing," Thomas said.

"Only Kevin Falcon is committed to cutting the HST. Only Christy Clark says she will try to balance the B.C. budget before 2013."

However, Falcon and Abbott both answered that they are committed to balancing the budget by the 2013-2014 fiscal year.

In his answers, Falcon promised to lower the HST to 11 per cent immediately, and then to 10 per cent "when fiscally prudent."

Both de Jong and Abbott said that they support the HST in principle, but would consider reducing it.

"We must first look at ensuring our budget is balanced and that we are adequately funding core programs as well as our resource ministries so that they can generate revenue over the longer term," Abbott wrote.

When asked about salaries and benefits to workers in the public sector, both Falcon and Clark said they support bringing pay levels for government employees in line with the private sector.

But de Jong and Abbott said that public-sector pay levels should be set to attract the best workers.

"It is a competitive marketplace, and it will become even more so as the economy continues to grow," de Jong explained.

For the complete survey results, click here.