Mr. Chair, I would like to note for the committee that at no point in our audit do we suggest that the department should have waited to introduce the reserve force pension plan. The observation we have with respect to planning is that from our perspective, from what we saw when we reviewed the files, it seemed to us that the planning for the implementation of the plan could have started a lot earlier and could have been coordinated with the development of the policies and the regulations.
On December 14th, 2011. See this statement in context.