During the committee's review of the Department of Transportation's capital expenditures, committee members made note of the increase in capital funding that was attributed to the Canada strategic infrastructure fund. The committee asked the department for an explanation of how the funding was accounted for within the Department of Transportation. The Department of Transportation referred the matter to the Department of Finance, who in turn referred it to the FMBS.

FMBS explained that monies from the Canada strategic infrastructure fund is accounted for within 'deferred capital contributions' of the government's overall summary of revenues and not within the Department of Transportation. However, Members later noted that funding from the federal government's airport capital assistance program is accounted for within the department under "capital recoveries" in its revenues, recoveries and transfer payments schedule.

The committee commented that the government's books should be clear, consistent and in plain language. Committee members encourage the government to adopt a standardized reporting process for revenues as well as expenditures.