I can see, for political reasons, that there's public pressure to get something up and running, people are waiting, let's say, for cheques, or for a particular program to get going, and there are time constraints. It seems pretty basic that if you don't know where you're going you might end up some place else, as Yogi Berra said. If you don't have a good business plan, goodness gracious, you might not achieve the goals in your business plan.
One thing that a couple of my colleagues raised, and that occurs to me, is that in our discussions around accrual accounting.... Taking your lead, and the lead of other witnesses here, the key is showing leadership and the front-end loading of any program with clear direction, a clear plan, lots of training, and really getting people onside. This will of course involve additional investment in IT and a lot of marshalling of human resources.
It does concern me that we don't have a grip on these systems if we are moving to accrual accounting on a going forward basis. These are the very things we need to be really on top of. Could you comment on that?