I have a very high regard for the rigour you apply as auditors when you set out the terms of your reference—and I can see that you rigorously examined the government's performance under the joint Canada-Alberta plan—but it concerns me that in entering into what happens after that plan, you perhaps took in some input but didn't rigorously look for other input.
For example, there may be those who might wish to say that once the plan is completed in 2015, this will devolve to the provinces. I'm a little concerned that what you have in recommendation 2.50 seems to go outside of the scope of the plan you were auditing.