Mr. Chairman, thank you for the question.
CBSA agrees with the audit findings and acknowledges that material changes should have been reflected in the update of the investment plan to Treasury Board. Going forward, the agency will review and update future investment plans if similar circumstances arise, as required by Treasury Board.
I would like to reiterate that the agency's investment plan and annual IT plan have been approved. They were submitted to Treasury Board and approved on April 23, 2015.