Thank you, Mr. Chair.
Once again, to the TBS and Ms. Boudreau, welcome. Thanks to you and your colleagues for coming here, and thank you for your opening remarks and testimony.
I'm going to take a bit of a step back. I'll be framing my question around two themes. One is around transfer payments and the other is around internal audit.
Starting with transfer payments, I understand that there are policies around transfer payments and there are directives around transfer payments. For average Canadians like me, can you explain the difference between policies around transfer payments and directives around transfer payments? Who are they targeted at, who is responsible for them and why? Also, why is there a need for a difference between a policy and a directive?