John McCallum at the Government Operations and Estimates Committee

It seems to me that the choice of granularity has to do in part with the degree to which Parliament wants to control spending.

I think we would prefer the intermediate case of program activity. It seems to me in that case it would be much more difficult to transfer money from, for example, border infrastructure to G-8 funds, because you would need the approval of Parliament if the model were based on program activities. That would increase the degree of parliamentary control. Is that correct?