Mr. Speaker, the House has dealt with this subject on other occasions. We also dealt with it in the Standing Committee on Government Operations and Estimates in the last Parliament. Approximately 20 foundations or so are under the purview of that committee. Notwithstanding what the member said, I was the chair of the committee at that time. I am aware that all but two of those foundations, which are very small, required audits. They have financial audits now.
The member's motion speaks to performance audits, and this is a little different. Performance audits are done under the auspices of a management consulting purview. In terms of opining on the financial or fiscal position and performance of a body with financial responsibilities, it is a financial audit, not a performance audit.
The other point I will raise for the member's comment is he should clarify for the House the variance between forecasted surplus and actual surplus. Could he explain to the House the first point so everybody understands what the timeframe differential is between when the forecast is made and when the final surplus is determined?