Thank you, Mr. Chair.
I want to discuss how the financial statements are presented.
In 2002, a new basis of accounting was introduced. The problem we've been seeing in recent years has to do with the lack of a column for amounts committed, in other words, commitments made now that will affect a department's financial capacity in future years.
I'll give you a simple example. Environment Canada launched a $9.4-billion program to control greenhouse gas emissions. That money is allocated across a number of departments. When we try to find that $9.4 billion in your documentation, we can't.
There is no way to know, on a yearly basis, how a share of that $9.4 billion was spent and to what extent it limits the department's capacity in future years. If it's not obvious to you, just imagine what it's like for us. Of that $9.4 billion, we have no way of knowing how much money was spent and by which department. Was it the Department of Finance, for example?