In the report, we reported what we found. Obviously, we are not party to any conversations that may have gone on around this. Fundamentally, Treasury Board, as we say in paragraph 49, requires that these types of funds be tracked. We looked to see how the money was spent.
We talk about the case of the Globemaster aircraft, where we found that “National Defence was allocated $140 million a year in incremental funding for Globemaster aircraft support, but spent only $79 million in the 2015–16 fiscal year.” Then we talk about trying to track money that wasn't spent.
Based on our understanding there was an expectation from Treasury Board that these earmarked funds would be tracked and that the department would be able to report on them, but in a number of the examples we cite here, we found that we couldn't see where the money was spent on that equipment and we couldn't see what else it was spent on. Essentially, that's simply the situation as we found it.