There is one extra element, a fourth domain, I believe, and that is the domain of Parliament's control. How would Parliament like to see, overlook, and control spending?
If members wouldn't mind, there's a slide on page 44 that I think summarizes the particular example of the chair when she was talking about tangible capital assets. As the member has said, there's a strong consensus that we would get better financial decisions in terms of managing resources if departmental managers were able to take the accrual approach. That will require Parliament to change the nature of its votes.
On slide 44 we are looking at tangible capital assets. There are many other aspects. I'm sorry, I tried before to run quickly through what's on page 44. It is complicated; however, there are at least four models, and in fact there are more that are summarized in later pages.
Today you vote acquisition costs; that's the current model. You could vote only amortization and not vote the capital acquisition. How would you like to see and be aware of the $100,000 expenditure while you're voting the $10,000 year by year?
The third there is to set-up, and we refer here loosely to statutory. Another definition could be a multi-year appropriation. So in year one, you would essentially vote as Parliament that the amortizations could be appropriated for the following ten years, essentially without parliamentary review. That would be a significant departure. But you could still vote one time on the acquisition vote.
Or you could do what some jurisdictions do: you could vote both every year. That's what I was referring to doing in the month of June. Certain parliaments have found that rather confusing: we just voted on this; you want $100,000, and then you want $10,000? How do we keep track of that? Doing so is not beyond our ability.
We in the secretariat very much welcome your hearings and the fact that you're willing to devote the time, because we're going to have to have your very explicit instructions and acceptance to change the very nature of a lot of these votes, and it will take us some time to do. But that fourth dimension is--