Thank you for that question. That's an auditor's dream question.
Yes, those five attributes captured in that acronym, SMART, are ones which the government is using in its strategy, and we know from our discussions in Environment Canada that this is what they're working toward. We use that same framework when we assess, as we are required under the act, whether there's sufficient clarity or not. I'll be providing that kind of feedback to the minister in less than two weeks. Absolutely, we certainly see some progress from the first cycle in terms of the SMART goal.
In terms of the second aspect, the integration with the expenditure management system, this too is something that as the Office of the Auditor General we're very strong proponents of. This gets to the point that I made in my opening statement, Chair, that probably the single most important thing would be to try to bring some of that expenditure information right into the strategy. Anyone could now take any of these targets and try to find in the estimates process where the associated money was. We're trained auditors and that would take us a long time. I think anyone else, any other Canadian, would find it virtually impossible to try to figure out from the expenditure management system, the estimates that come to Parliament, exactly where the money lies. Again, this is a relatively easy thing to improve.