There's another area that I want your comments on. I'm not suggesting that all departments do this sort of thing, but when they get to year-end and they have surplus moneys in their account, I think there's a tendency for people to want to use up their budgets and spend the money, even if there's no crying need for the expenditure.
As Auditor General, have you any suggestions on what government could do to curtail that kind of practice?