I think we explain that starting in paragraphs 88 and 89. In 89, for example, we say:
We found that neither the Chinook helicopter nor the CC-130J Hercules aircraft were included in the aggregate calculation for the performance measure of availability reported in the Departmental Performance Report.
Then at the bottom of 89, we say:
We also noted that when aggregating the overall calculation, National Defence included 100 percent availability for the submarines, whereas its internal reports showed that they were available for only 42 percent of their planned sea days.
Our concern was that the information that was being reported publicly in the departmental performance report was in some cases inconsistent with internal information that the department had. We would have expected that the information they were reporting to Parliament would have been the same type of information they had internally.