There are two things we rarely mention in our reports — government policy and the way government is organized. The Auditor General has always believed that the government has the right to organize itself in any way it wishes. Our role is not to comment on that issue or on government policy. Rather, what we do is examine the way government policy is instituted and implemented.
Moreover, we do not assess programs. Our enabling legislation is quite clear on that issue. We can audit the way in which the government assesses a given program, and determine whether the government has the documents to demonstrate it has conducted that assessment, but we do not ourselves conduct the assessment.
As for the impact of closing a given office, we do not comment on closures as such. However, if those closures have a significant impact, we would expect the Department to disclose them in Parliament and indicate the way in which they have been managed.
With regard to information submitted to Parliament, we would examine the impact of the given decision and the way in which the file was processed, or handled. We could also look at waiting times, but we conduct no direct assessment of the impact closures have.