I'm not attached to the number 40, necessarily, but I think it has to be larger than an ordinary committee. The main reason is that I see the working units of the committee actually being subcommittees. When a smaller group of MPs gets together, looks at a specialized topic or a department and a set of policies and programs, and reads the performance report, they can probably ask more meaningful questions. It spreads the work around more.
If you do it on a five-year cycle, you have 87 to 90 reports on departments and agencies now flowing into your inboxes these days, and you have all the other departments and agencies that go with those reports. I just think that if you want to reach across the vast expanse of government over time, it would be useful to have this committee, with dedicated members of Parliament and senators who see this as their main job in Parliament, that is, to understand government finances.