I think Treasury Board and the process of the public accounts looks at this closely. I think 1% to 2% is the gold star that departments try to shoot for. As I said, you always want to be a little bit over so that you don't have to go back to Parliament for funds. But you don't want to be too much over, because then it really isn't a solid estimate. If it is way too high, you should go back and ask where the forecasting, as part of the estimates, was off. You should always learn from the estimates process and the public accounts. But in some cases, particularly—as I mentioned to Mr. Hayes—the demographic changes of our WW II and Korean veterans, you really can't build those into the process. At each estimate cycle you have to try to readjust.
On May 12th, 2015. See this statement in context.