Environment committee  I'm not the department.

Environment committee  Yes.

Environment committee  As I mentioned, there are two types of measures. There are the tax measures that Finance is responsible for, and then all of the non-tax measures. Environment and Climate Change Canada has developed a plan with timelines as to when they will get that information. They've indicat

Environment committee  If you go to page 9 of our report, they're quite technical. There's a whole list of them. You'll see all the different tax measures and when the budget was..... There is, “Expenses of oil sands and oil shale leases and property, previously treated as Canadian development expense

Environment committee  Well, of the ones you see here, five were done up until 2013. For 2015, I'm not sure of the exact date. Up until 2015, there are six, according to our report. Remember, again, that we aren't convinced that Finance Canada has done a good survey of the entire population in order

Environment committee  During the course of our audit, we did not do a benchmarking with other countries, so unfortunately I can't provide that information. It is a good idea.

Environment committee  Madam Chair, thank you. Members, I feel like you are all friends and neighbours at this point. Thank you for the opportunity to discuss our spring report on fossil fuel subsidies. Joining me at the table is Andrew Hayes. He was the principal responsible for the audit. This a

Fisheries committee  That's a very broad question. It's difficult for me to say. Based on the audit that we did, we found deficiencies—

Fisheries committee  Absolutely.

Fisheries committee  It's difficult for me to put a precise finger on whether it's funding versus management. What I can tell you is that in the case of, for example, the data issues, it became very clear to us that data transmission between regions to headquarters was very difficult. You see in our

Fisheries committee  That's exactly what the job of an auditor is.

Fisheries committee  I can't do that unfortunately in the position that I have. I have indicated clearly where they have deficiencies. I have to say that the department, compared to other entities that I have audited, was very co-operative. Mr. Stringer has already indicated that they appreciated our

Fisheries committee  Agreed.

Fisheries committee  When we looked at the integrated fisheries management plans, we did find that some of the plans that were in place included vague objectives. They are also supposed to do performance reviews of these IFMPs and look at their objectives. In many cases, they did not do that.

Fisheries committee  Absolutely, some of these are definitely management issues. I just can't give you a broad brush. That's all. I can tell you specifically where we found deficiencies. That's the role of the auditor. What was the second part of your question?