You mentioned sustainable development audits. I was just actually looking at the one in 2020 where you did an audit of the Federal Sustainable Development Act. What I saw there was that you looked at 12 different departments. It's a program where the Minister of the Environment has overall responsibility for the entirety of government and yet you had to look at 12 different departments like fisheries, Health, Indigenous Services, National Defence and so on.
One of the findings that you mentioned was that the audit found consistent failure on setting targets or meeting set targets, as departments do not report to the Minister of the Environment, which is accountability, which is what you just mentioned.
I guess when I look at this, that's exactly what I see. I see a minister responsible for an outcome without having authority over the spending. As an auditor, how can you gauge the effectiveness of a program when you can't tie the spending authority to the program responsibility?