What we are saying here is when the central agencies are asking departments to provide periodic reports, they should make sure they understand how much effort needs to be put into preparing those reports on the part of those departments. In the course of the audit, we found that wasn't something that was being analyzed or estimated. Also, we felt there is an opportunity to look at reports from the point of view of the size or the mandate of different organizations. Certainly the idea would be to maintain the quality of what was necessary, but make sure that the cost of attaining that information is understood, as there may not be the value for small organizations to prepare certain information.
On April 29th, 2015. See this statement in context.