First of all, I welcome the question, and I would love to see the analysis.
I think this sounds very appealing at a conceptual level. If it's done at the government level, why can't it be done at the departmental level? But I think operationalizing that is quite another matter, and I think it's been left to us to define how that would be done. I would be interested to hear how the OAG thinks it could be operationalized.
The other point is that Ms. Cheng mentioned that the accounting profession was with the OAG on this. I'm not aware of any pronouncement by any accounting standards body actually endorsing this, so I'd be interested in hearing about that too.