With respect to how the government reports financially, as I said, there is the “Fiscal Monitor” that's done on a monthly basis. There are the quarterly financial reports. There are also the end-of-year public accounts.
In framing the response to your question, I think it's important to note that we don't normally receive or tag spending authorities by department. It's done by vote and by program.
In March 2020, the Public Health Events of National Concern Payments Act, which Parliament approved, provided the immediate spending authority to address the pandemic. This was new for us. As a system, we [Technical difficulty—Editor] to ensure back office tracking of spending for this pandemic triaging. This was something we started, as Mr. McCauley noted, back in March 2020. [Technical difficulty—Editor] spending. Mr. McCauley did note the different areas that we were looking at—salaries, overtime and so forth [Technical difficulty—Editor] by event. I think this is important to note.
We wanted to ensure that spending data was available to us, not only from the standpoint of understanding the expenditure momentum as it pertained to COVID spending, but also as it pertained to how it would feed into eventual reporting as pertaining to data—departmental results reports at the end of the year, and any sort of questions parliamentarians might have regarding the spending authorities that were initiated. We also knew that parliamentarians would have questions about what the pace of that spending would be. We wanted to ensure that the system was prepared to address that at its earliest convenience.