Yes, Mr. Chairman, I think so.
Fundamentally, the coast guard needs to have the accounting systems to understand and analyze its costs and to be able to make the convincing business case to the Treasury Board Secretariat, and ultimately the Treasury Board and Parliament, to secure the funding it needs. It needs the information, on a national basis, to really understand the costs, the drivers of those costs, and how they change in response to change of circumstances.
For example, I have no doubt that right now the coast guard is facing significant challenges dealing with increased fuel prices. The recent spike in fuel prices is going to have a significant impact on the coast guard's ability to keep its fleet operational and at sea. The coast guard needs to understand those costs, what's driving those costs, the impact they will have on its operations, and where it has flexibility to curtail operations in order to live within its budget.
It is a harsh judgment, but we think it's particularly important for an operational department like the coast guard to really have an understanding of its costs and to explain how they change in response to a change in circumstances.