Thank you, Mr. Chair.
I'll be splitting my time with Ms. Shanahan.
Sir, we ran on a platform in the campaign to be more accountable and more transparent, and that's one of the reasons that accrual-based accounting does make a lot of sense. It gives you a more transparent outlook on the government's financial structure.
My question is on point number 9 in your submission. It says, “in 2015, we noted that tax-based expenditures are not subject to scrutiny through appropriation bills and are therefore not reviewed by parliamentarians”. Can you expand on that a little?