Thank you, Mr. Chair.
I certainly thank both of you for being here today. I know that you obviously have great expertise in the subject matter, so it's much appreciated that you're here to share that expertise with us.
Obviously, accountability and transparency are, I believe—and I'm sure you would agree—key elements for governance, and for good governance, which is something that our government has taken quite seriously. You only have to look at one of our first acts as a government, the passing of the Accountability Act, to see that.
You obviously have some expertise, and I'd like to hear from you a little further. Can you give this committee some background in terms of some of the basic principles or basic practices that relate to this subject matter of financial transparency and that governments in Canada are expected to follow? Could you share some of those basic principles and basic practices that governments in Canada are expected to follow as a matter of course?