Yes. We agree that much work remains to be done.
On page 12 of the document you sent us, you state that criteria that are helpful in leading to successful audits include the engagement with stakeholders. So you select reports based on that. In 2019, Environment Canada's report failed to provide a complete list of non-tax fossil fuel subsidies required for auditing. Only grants for 23 out of 200 organizations could be identified.
Is it time for the commissioner to have broader powers to carry out audits?