Departments likely perform better, I think, as a result of that challenge, right? It helps them. It's important to their internal process, and it provides a meaningful accountability after the fact, because they demonstrate what they're committed to.
Now, when it comes to Parliament, you said that Parliament should be satisfied with getting information about how departments spend money after the fact and that it doesn't inhibit the accountability function of Parliament in any way. What if departments were to come to Treasury Board and say that it should approve the money up front, and they'll go away, prepare a plan, and let them know how they spent the money after they've spent it, but not to worry, they'll give lots of detail...?
Do you think Treasury Board could do its accountability function if it only got information retrospectively or do you think it's part and parcel of the notion of accountability that some of that work be done beforehand, and that the person meant to hold someone accountable for funding has an obligation to ask questions and evaluate the answers—which presumes the answers exist—prior to granting that approval?