The content of the report is founded on a review of documents and data, discussions with select stakeholders and the observations of the author during the review. [...] It is my view that the Program is not transparent to the people that it is intended to reach and that the lack of proof of the use of the subsidy challenges the test of accountability for use of public funds. [...] The core business of the CPC is not related to the food freight management business or the objectives of the Food Mail Program and their policies and practices are not aligned to support such efforts. [...] Therefore, it is my opinion that the primary interests of the Canada Post Corporation are to maintain management of the Program that benefits the business interests of the Canada Post Corporation. [...] It is the study team’s conclusion that a concerted effort to rationalize and improve the administration of the current subsidy will serve the public interest better than any alternatives, at least for the next while.” The challenges and issues noted in the 1990 review are similar to many of the problems observed during my review.