Allow me first to comment on the $300 million. I think it's important for the committee to realize that National Defence does not have the same capacity as other departments to carry over amounts from one year to the next. As a rule, the departments can carry over up to 5% of amounts, but National Defence is limited to an absolute amount of $200 million, which accounts for about 1% of its budget.
So very rigorous financial planning and management must be exercised in order to remain within the 1%, which the department cannot exceed. This is why we say that National Defence should have a more sophisticated system, especially since more money is granted to this department, its capital projects are going to last for several years and large amounts are involved.
As far as planning is concerned, there are operational plans for operations, but there isn't a plan that integrates all these operational plans and is linked with the defence strategy. This follow-up of strategy through to operational plans is what is missing, and more attention must be given to the assessment of risk in achieving plan objectives.
If these evaluations are done individually, then maybe not all risks are taken into account, such as the risk of not having enough human resources to do everything. So it's important for there to be an overall plan that is quite consistent with the strategy.