Thank you for the question, Mr. Chairman.
As the member has indicated, I need to state up front that the committee clearly determines for itself how it wishes to operate and which reports it wishes to study. It has been the practice of this committee in the past, when there is a change in Parliament, to bring forward unfinished business from previous committees, and in particular where the committee has had hearings and studied particular auditors general's reports and has not yet had an opportunity to report to the House of Commons. My understanding is that the practice has been that those reports have been brought forward to the committee in the subsequent Parliament.
I believe that to be a best practice. I belive that is a practice that is followed by public accounts committees across the country and internationally, as a good practice. I believe as well that it provides a basis for this committee to follow up on the findings of the work of this committee, as well as the Auditor General's office, in determining what subsequent corrective action has been taken.
We state, Mr. Chairman, that it's up to this committee to determine what it studies and how it proceeds, but I believe the past practices of the committees to be best practice.