I'm not an accountant, so I don't have a professional accounting opinion on this. I believe it's fair to say that it is not a case of administrative inertia. In fact, we've been talking about very large changes. Included in the long story here have been large investments required in departmental financial systems. That accounted for some of the delay. Are there legitimate disagreements? There are legitimate concerns. I think I would put it that way. We have taken it as.... I view it as incumbent on myself.... My colleagues certainly view it as incumbent on all of us to make sure we understand what the best practice is.
Since a very small number of countries have moved in this direction, we have wanted to talk to them. Certainly, their experiences have been mixed. It is also very important to note that even though they are parliamentary democracies, and Westminster-type parliaments, they have very different budgeting procedures, very different estimates and appropriation procedures, and a very different organization of their financial structures and so on.
We cannot simply take any one of those models and import it. It simply doesn't work. Nor are any of those three countries, at this point, of the view that they've got it quite right. As the Auditor General did note, we were an early mover in reporting for accounting purposes. These are still early days in terms of the public sector worldwide. We should try to be a leader. We want to be a leader. We want to do it right.
It's a question of legitimate concern as to how to get it done. The fact that we commissioned the study last summer was, in part, testimony to our commitment to make sure we were doing it right. We came forward with robust advice. That continues to be our view. It is now a definite priority in the Comptroller General's organization, and in my sector, to come forward with that advice.
We have a new government. Ministers have many new priorities. There are a great many issues that we have yet to brief the President of the Treasury Board on. This is only one on a long list, simply because it is a new government. This is on our priority list to take forward to the president. Equally, as I said before, the Minister of Finance and the Prime Minister will also have to be apprised of this before we go to parliamentarians. We are strongly committed to consultations with Parliament as well.