I think it is better to look at the various aspects of our system of budget expenditures and revenues in general. But if you want to know whether Canada deserves an A, a B or a C for its level of transparency and analysis, I would say that the Department of Finance is, in general, doing a good job in terms of transparency and the reconciliation of accounts. Is it possible to improve its performance in that area? Of course it is.
For example, in New Zealand, the deputy minister is responsible for signing off on all estimates. It's not the minister who says he is satisfied, it is the deputy minister, the public servant. So it is possible for Canada to improve in all areas.