If I may, Mr. Chair, just to clarify one of the percentages, it is in 46% of the cases that we found little to no evidence that supported deliverables. I believe the honourable member gave a different number.
I think it's ultimately up to this committee and other parliamentarians to hold ministers to account. It is my responsibility to ensure that deputy ministers, who are the accounting officers of departments, are ultimately accountable for all of the decisions and actions that happen in their organization.
The member is absolutely correct that there's a delegation made to an individual in the organization to authorize that funds be disbursed, and that comes with responsibility. We would expect that when that certification is done, they leave a paper trail to ensure they can demonstrate that they acted with the best interests of government and spent funds wisely. Ultimately, that's why I think deputy ministers should be coming here to speak to why their procurement processes and their procurement officers were not following procurement rules.