Mr. Chair, thank you for the question. That is a very important question indeed.
They are part of the estimates, so they are an accountability document, and it's important that they do show results from planned spending. It's very important for us to have this kind of accountability document.
Now, I apologize if the guidance we provide for these reports doesn't make them as user-friendly and readable as they should be. We should keep doing a better job of trying to make them concise, having them in plain language, and making them usable and accessible--absolutely. We keep trying to do that every year. It's a continuous improvement cycle.
At the same time, I think there is an obligation to report on the actual performance of departments against the money they've been given by Parliament. There is an irreducible amount of information that has to go into these reports to make them useful accountability documents. That does require some formatting, some formulation of results, that makes them a little bit more intimidating and challenging for the general public. We recognize that. We keep trying to make them better vehicles.
The study that CCAF did for us shows that other governments are moving in the direction of making these reports--they have similar reports--more accessible and more electronically available, with a lot more information backing up, in the electronic layer, the individual performance reports. We would like to keep improving in this direction and to look at best practices around the world.