So let's break this down. Who is the victim?
The Canadian People.
Who is guilty?
#1 Former prime minister Jean Chretien. He was partly to blame for mismanagement, as he was responsible for the program.
#2 Chretien's chief of staff - Jean Pelletier - who failed to manage the program properly.
#3 Chretien's friend, Jacques Corriveau, the central figure in the kickback scheme. He provided funds to the Quebec wing of the Liberal party. He benefitted personally from the program as well.
#4 Alfonso Gagliano, directly involved in decisions in spending sponsorship money.
PM Paul Martin was "absolved of personal blame" in the scandal because he wasn't involved in the supervision of spending. John Gomery said:
So what have we learned? That politicians and politics make you want to wash your mouth out with acid. At least, that's how I feel.