In that whole section starting at paragraph 3.34, we talked about whether the department considered the key elements we had identified. I think in paragraph 3.40 we talked about its analytical framework and the various types of things that it would consider when it's doing an analysis before the implementation of an item. The particular ones we were interested in and selected included the policy need or relevance, efficiency, effectiveness, equity, spending alternatives, and foregone revenue. We wanted to see whether it was examining those before recommending the implementation of a measure. As we say in paragraph 3.42, we found that it had done most of those, the one exception being the consideration of spending alternatives for the tax measures that we examined.
On May 25th, 2015. See this statement in context.