Thank you.
John picked up on a couple of those elements. I would say one of the primary elements has been to codify in legislation the traditional approach, or an understood approach, to the role of accounting officers, the role of deputy heads of organizations, their responsibilities, their span of control, and management responsibilities. The FAA literally codified those things and put them in legislation.
The big change has allowed us, as I indicated in my remarks, to move away from prescription and from a secretariat directive having to go into the gory details and telling everybody exactly how they should be doing everything. That has been a big shift, because the responsibilities and accountabilities are now with the deputy heads of the organizations on a full range of elements. So we can look to principals, results-based approaches.
The other core elements were mentioned in regard to the departmental audit committees: internal audit executives and their functions within organizations; and the requirement to have chief financial officers, and the accreditation of those chief financial officers or senior financial officers within organizations. So it involves the whole rigour around financial management and financial management processes.
Finally, I would add the management accountability framework and the rigour of reporting requirements that have come about as a result of that. I would say the cumulative impact of that has been a significantly more rigorous and stronger management regime.