First of all, Madam Chair, the issue of the parliamentary votes must be dealt with within the examples mentioned. A more expensive option should not be chosen simply because there are inadequate funds in the annual budget.
It is illogical for that to cost more. We understand that there may be other reasons why leasing is chosen over purchase or construction. In the files we studied, we did not find any other factors justifying the selection of one option over another. Of course, as auditors, we recommend that the least expensive option be chosen.
I think we must start by reviewing the way in which parliamentary votes discourage the purchase or construction of a building. Second, as we mentioned—and Mr. Marshall will be able to say more about this—it is the client department that should normally be responsible. However, given that the responsibilities are so divided—it may be difficult to tell—ultimately, no one is really responsible.