Mr. Chairman, I will address the issue of openness, fairness, and transparency, and I'll let my colleagues from DND speak to the issue of cost, if that's okay with you.
First, on the acquisition of the Sikorsky Cyclone helicopters, we had a fairness monitor who oversaw the bidding process from inception to delivery. We have a clean opinion on that procurement, and I think the Auditor General also believes that we followed due process.
The issue of fairness, openness, and transparency is tied to the use of the ACAN, or advance contract award notification, and that issue is tied to the Chinook acquisition.
Frankly, the answer to your question stems from the answer we gave to the recommendation by the Auditor General. We recognize that there is a need to clarify terminology. We have a view of how to carry out an ACAN, a directed procurement using a formal notification on the MERX system. We have a view of that. We've been using it for years, in conjunction with Treasury Board and other departments when applicable.
The Auditor General has had a different view on a number of topics, which I can elaborate on if required, or she'll certainly make the points. That divergence of opinions creates this dichotomy between my saying that we feel the process was open, fair, and transparent and the Auditor General having a different opinion, but we do recognize, as a result of our action plan--which has been filed with the committee--that we need to clean up terminology in our manuals and in the general guidance provided to our staff in order to increase precision in certain areas related to the use of an ACAN. We acknowledge that.