No, there's no doubt about that. But just from an audit perspective, your task, as I understand it, is reviewing the efficiency and the operation of the corporations. If there is repeated missing of financial targets, then that money has to come from somewhere in order for it to keep operating. I'm assuming, then, that the government has in past years provided additional money to VIA Rail.
In your report, did you determine that the trouble meeting financial targets was because of problems simply in planning or problems that you identified in the actual operation of the company?