To the Auditor General, to clarify, in paragraph 6.97 you write:
Of the 137 appeals that were summarily dismissed in the 2013–14 and 2014–15 fiscal years, almost half (66 appeals) took more than 800 days to be concluded.
When did the clock start ticking on that 800 days? Was it from the time the hearings were eligible to begin and both sides had indicated they were ready to commence, or was it from the time of the original appeal submission?